Waste removal costs. Bukhvesti.rf - an organization that applies the tax system with the object of taxation "income minus expenses", owns a building that it rents out (the main, only type of activity). These "harmful-harmful" contributions

Garbage and waste are generated, regardless of the occupation and characteristics of the companies. This is an essential attribute of the functioning of large industrial and trade enterprises as well as small businesses.

Accounting for the cost of waste disposal is the basis for a competent and efficient business. It helps prevent confusion and ensures that there are no problems with the tax authorities.

Accounting has its own specifics, and it can be carried out in several ways. However, the most simple and correct way is the following.

You need to follow the instructions below:

Stage 1

Organizations need to transfer an advance for disposal. Upon receipt of an invoice from a counterparty, VAT should be deducted. But you will have to prescribe an advance payment in the contract.

Stage 2

Having received coupons in hand, the accountant should draw up a debit entry for account 50 to subaccount 60.

Stage 3

Coupons issued under the report will need to be debited from the credit of account 50 to the debit of account 71.

Stage 4

After spending the coupons, the employee of the company should report on the advance payment, and the accountant should draw up a certificate. The account debt (for the amount of coupons) will be written off to the company's expenses. And VAT must be reflected in the debit of account 19 with credit 71.

Stage 5

Redeemed coupons are accepted for deduction, the basis for which is an invoice and an accountant's certificate.

The cost of such expenses can also be reflected as “settlements with suppliers and contractors”, and purchased coupons can be accepted into an off-balance account.

For trade organizations garbage collection fees are expenses for ordinary activities, so they should be accounted for on account 44.

At the same time, the expenses incurred for the purchase of coupons (that is, the actual making of an advance payment) are not subject to accounting for tax purposes. And the VAT contractor can be taken for deduction only if there is an invoice.

It is difficult to imagine a company whose activities do not generate any waste. And if, whatever one may say, you have to take care of the organization of the garbage collection process, then, judging by the recent decision of the Presidium of the Supreme Arbitration Court, in some cases you can still forget about paying “dirty” payments.

To paraphrase a well-known song, we can say that firms are different, respectively, and their waste is different. However, it does not matter whether the company resets in environment harmful and dangerous substances, or all her garbage is a few quite harmless pieces of paper - she will have to pay for the "disposal" of the waste of her activities.

As a rule, all costs of the organization associated with the elimination of its own garbage consist of two parts. Firstly, these are the costs directly for the removal and disposal of waste. Moreover, it should be noted here that some companies do this on their own, while most others enter into an appropriate agreement with a specialized organization. Secondly, for "every speck" thrown out by the firm, you will have to pay contributions for negative impact on the environment. Of course, all companies want to reduce their "garbage" costs in such a way that, on the one hand, they are minimal, and on the other hand, they do not "spoil relations" with regulatory authorities.

These "harmful-harmful" contributions

The disposal of waste generated as a result of the enterprise's activities is a paid type of negative impact on the environment. This is stated in paragraph 1 of the Procedure for determining the fee and its maximum size for environmental pollution. natural environment, waste disposal, other types of harmful effects, approved by government decree of August 28, 1992 No. 632.

The owner of these wastes must pay a fee for their disposal to the budget. In accordance with paragraph 1 of Article 4 of the Law of June 24, 1998 No. 89-FZ (hereinafter - Law No. 89-FZ), a person is recognized as such, as a result of whose activities this garbage was formed. Moreover, he must calculate the amount of the contribution for the “harmful” impact on the environment on his own, guided by the provisions of the Procedure for filling out section 4 “Disposal of production and consumption waste”, approved by order of Rostekhnadzor dated April 5, 2007 No. 204 (hereinafter referred to as the Procedure).

To do this, companies will have to keep records of the generated, used, neutralized, transferred to other persons or received from other persons, as well as placed garbage (clause 1, article 19 of Law No. 89-FZ). Based on these data, firms calculate the actual mass of waste placed in. It is determined by the following formula (clause 17 of the Procedure):

FMRR \u003d MOO + MPOLUCH - MIO - MPO - MPRO,

FMRR -

MOO - mass of generated waste;

MPOLUCH - the mass of waste received from other persons with the transfer of ownership;

MIO - mass of waste used, disposed of, neutralized;

IGO - the mass of waste transferred to other persons with the transfer of ownership;

MPRO - the mass of waste transferred for final disposal to third parties.

The resulting value, in accordance with the limits established for a particular enterprise, should be divided into wastes placed within the limits and in excess of them. These limits are calculated by each company independently and are approved by Rostekhnadzor authorities. There they must consider within 30 working days the documents received from the applicant and decide on the approval of these limit values ​​or on the refusal of such. In the second scenario, the representatives of Rostekhnadzor are obliged to substantiate their decision in a motivated manner.

It should be noted that the need to approve such limits for all enterprises is valid only until July 1, 2009. From this date, such an obligation will no longer apply to small and medium-sized businesses (subclause “c”, clause 16, article 33 of the Law of December 30, 2008 No. 309-FZ). They will only submit reports to the authorized bodies on the actually generated, used, neutralized and disposed waste in a notification procedure.

Let's return to determining the size of the fee for the negative impact on the environment. It will consist of two components: a fee for waste disposal within the limit and a fee for excess waste disposal. Note that if the amount of waste placed by the organization does not exceed the established limit, then the second term for it is equal to zero, in other words, the amount of its “harmful” payments will be equal to the payment for the placement of expenses within the limit.

These terms are calculated according to the following formulas (clauses 4 and 5 of the Order):

PPL \u003d SPL x ORPL,

PPL - payment for waste disposal within the limit;

SPL -

ORPL - volume of disposed waste (within the limit).

PSL \u003d SPL x (FMRR - MPL) x 5,

PSL - payment for waste disposal in excess of the established limit;

SPL - rate of payment for waste disposal within the limit;

FMRR - actual mass of disposed waste;

MPL - mass of waste within the established limits.

When can contributions be avoided?

However, not always organizations that have managed to "acquire" garbage as a result of their activities will be payers of "harmful" contributions. Such expenses can be completely avoided, and how to do it legally, the representatives of Rostekhnadzor themselves suggested to the companies. So, such payments to the budget can not be transferred in the following cases:

- if the waste disposal agreement provides for the transfer of ownership of the waste from their owner to the organization - the carrier or recipient of the waste (letter of Rostekhnadzor dated April 27, 2007 No. 04-09 / 455);

- when in relation to these wastes it is concluded for their disposal, and it is carried out on behalf of the commission agent, who is the payer for the entire volume of disposed garbage (letter of Rostekhnadzor dated December 23, 2005 No. СС-47/145);

– if the tenant, with the consent of the landlord, dumps waste into the garbage container of the landlord, and by virtue of the law they become the property of the latter. In addition, it is possible to provide in the lease agreement for the transfer of ownership of waste from the tenant to the landlord (letter of Rostekhnadzor dated February 12, 2007 No. 04-09/169). It is quite natural that the latter will agree to such a move only if the tenant compensates him for the costs of waste removal and the payment of "harmful" fees.

In addition, representatives of the Presidium of the Supreme Arbitration Court believe that it is not necessary to transfer such payments to the budget even if the company throws in the trash only scraps of paper, used cartridges and other stationery waste that occurs during the operation of office equipment and paperwork. Provided, of course, that such a garbage disposal is not of a specialized nature, but is only “ side effect» from the organization's core activities (Resolution of the Presidium of the Supreme Arbitration Court dated March 17, 2009 No. 14561/08).

In all other cases, the company will have to pay for its garbage on its own.

Tax accounting of "garbage" costs

As mentioned above, the costs of waste collection most often consist of two components: these are the costs of removal (independently or with the involvement of third parties) and waste disposal, as well as a fee for negative environmental impact (provided that it is charged directly from the "producer" of the waste). Accordingly, both items of expenditure should be reflected in tax accounting.

The payment for the company's waste disposal within the established limits will reduce taxable profit as part of material expenses (subclause 7, clause 1, article 254 of the Tax Code). Companies will not be able to reduce the base for this tax by the amount of payment for over-limit waste disposal. This is evidenced by the provisions of paragraph 4 of Article 270 of the Tax Code.

As for the funds spent on paying for the services of a third-party organization for garbage collection, they can be taken into account when taxing profits as part of other expenses associated with production and sale (subclause 49, clause 1, article 264 of the Tax Code). However, one should not forget about the provisions of paragraph 1 of Article 252 of the Code, which require an appropriate business case and documentation of these costs.

Performing work on the construction site, the organization is obliged to remove garbage and waste from it. With whom can I sign a contract for garbage collection? How to reflect such operations in accounting and can these expenses be accepted for tax purposes? Let's talk about this in more detail.

We conclude an agreement
Arrangement and maintenance of construction sites must be carried out in compliance with the requirements set forth in SanPiN 2.2.3.1384-03 "Hygienic requirements for the organization construction industry and construction works” (approved by the Decree of the Chief State Sanitary Doctor of the Russian Federation dated June 11, 2003 No. 141). According to these requirements, construction organizations are required to remove garbage and waste from construction sites.
A waste disposal contract can be concluded with a specialized company. Please note: the law does not require such organizations to have a license. However local authorities may have special requirements. For example, paragraph 3.3.1 of the Decree of the Government of Moscow dated November 9, 1999 No. 1018 states that the export of solid household waste and bulky waste carried out by organizations and individuals "having specialized transport, a license for the carriage of goods by road, who have entered into contracts ... who have won a competition (tender)." On the reflection of expenses in accounting
The costs of garbage and waste disposal are overhead costs of construction organizations. They are included in construction costs as expenses for the improvement and maintenance of construction sites and expenses for preparing construction objects for delivery. What about taxes?
Usually, the obligation to remove garbage from the construction site is assigned to the contractor (or subcontractor), that is, to the organization that directly performs the construction work. For the purposes of income taxation, the expenses for the removal of garbage and construction waste are accounted for by it as part of other expenses related to production and sales (subclause 49, clause 1, article 264 of the Tax Code of the Russian Federation).
"Input" VAT on these costs, the construction organization has the right to deduct, if we are talking about the contractor. Another thing is the customer. He “transfers” the “input” value-added tax according to the consolidated invoice * to the investor, who ultimately will accept the tax for deduction. The cost of her services amounted to 118,000 rubles. (including VAT - 18,000 rubles).
The following entries will be made in the contractor's accounting: DEBIT 20 CREDIT 60–100,000 rubles. (118,000 - 18,000) - services were provided for the removal of garbage and waste; DEBIT 19 CREDIT 60 - 18,000 rubles. - reflected VAT on services rendered; DEBIT 68 subaccount "VAT settlements"
CREDIT 19–18,000 rubles. - reimbursed from the VAT budget.

IS IT POSSIBLE TO RECOGNIZE EXPENSES UNDER "SIMPLE"? Construction organizations using a simplified system with an object of taxation "income minus expenses" need to pay attention to the following. According to experts of the Ministry of Finance of Russia, the cost of paying for services specialized organizations for garbage removal are not taken into account when determining the tax base for a single tax (see letter dated January 10, 2006 No. 03-11-04/2/1). So, construction organizations operating on a simplified taxation system that have decided to recognize such expenses will most likely have to defend their position in court. There are certain chances for a successful outcome of the case in this case, since there are positive judgments(See, for example, Resolution of the Federal Antimonopoly Service of the Northwestern District dated July 29, 2005 No. А56-23975/04).

The list of expenses that can be taken into account on the simplified tax system is established by paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation. According to paragraphs. 36 p. 1 art. 346.16 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs using the simplified taxation system have the right to reduce the tax base by the cost of removing municipal solid waste. This subsection has been introduced federal law dated 17.05.2007 N 85-FZ "On amendments to chapters 21, 26.1, 26.2 and 26.3 of the second part of the Tax Code Russian Federation". Thus, from January 1, 2008, it is legitimate to take into account the expenses for the removal of municipal solid waste (MSW) as part of the expenses under paragraphs. 36 p. 1 art. 346.16 of the Tax Code of the Russian Federation.

(Question: The organization applies the simplified tax system with the object of taxation "income reduced by the amount of expenses." Is it legal to take into account the costs of removing liquid domestic waste in expenses when determining the tax base for the simplified tax system? (Expert consultation, 2011) (Consultant Plus))

The above expenses are taken into account for tax purposes on the date of payment for services to suppliers (clause 1 clause 2 article 346.17 of the Tax Code of the Russian Federation). When applying the simplified tax system, the expenses provided for in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation, if they meet the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation (clause 2 of article 346.16 of the Tax Code of the Russian Federation). Expenses must be economically justified, documented and aimed at generating income. For documentary confirmation of expenses, primary documents are required (clause 1, article 252 of the Tax Code of the Russian Federation).

Therefore, if you take out the garbage belonging to the tenant, then, in our opinion, such expenses should not reduce the taxable base, because. will not meet the criteria of Art. 252 of the Tax Code of the Russian Federation (not economically justified).

If you take out your own garbage, then you have the right to include these costs when calculating tax under the simplified tax system.

We are at OSNO, according to the agreement, a car comes to us once a week and cleans the container from garbage. Garbage removal third parties can be expensed? Amount 2000 excluding VAT per month. Is this amount eligible for tax purposes? And on what other or material?

Waste removal expenses are expenses for ordinary activities (clauses 5, 7 PBU 10/99).

For the purposes of profit taxation, these expenses are taken into account as part of other expenses related to production and sale (clause 1 of article 252, subclause 49 of clause 1 of article 264 of the Tax Code of the Russian Federation).

This conclusion follows from Chapter 26.2 of the Tax Code of the Russian Federation, where the list of expenses for the simplified tax system includes the costs of removing solid waste. Since the lists material costs when the STS and OSNO are the same (Article 254 of the Tax Code of the Russian Federation), it can be concluded that when calculating income tax, such costs are recognized as other.

The rationale for this position is given below in the article of the journal "Accounting in the field of education", which you can find in the "Journals" tab

Article:Waste disposal costs can be included in the expenses.

The educational organization works on a "simplification". She concluded with third party contract for the removal of garbage from the territory of the organization. Can an accountant recognize these costs in tax accounting?

Yes, such expenses should be included in the composition tax expenses can.

Such a right to organizations is given by the provisions of subparagraph 36 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation. According to it, the expenses for the removal of solid household waste are accepted when calculating the taxable base for a single tax. *

Answered by E.L. ORLOVA,
head of department
taxes and law
ZAO AF AuditSibMash
CG "Lex"

JOURNAL "ACCOUNTING IN THE SPHERE OF EDUCATION", No. 4, IV QUARTER 2008