Expenses for solid waste removal. Garbage removal costs. Composition and procedure for determining production indicators
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The organization applies the simplified tax system. Is it possible to take into account the costs of demercurization of LB and DRL type lamps?
Yes, you can. The costs of lamp demercurization are the costs of purchasing the services of third-party organizations for the destruction of environmentally hazardous waste and can be included in material costs.
The rationale for this position is given below in the materials of the Glavbukh System
Features of the recognition of individual expenses when calculating the single tax are presented in the table.
Conditions for recognizing expenses
All taxpayer expenses that reduce the tax base must be economically justified, documented and related to activities aimed at generating income (clause 2 of article 346.16, clause 1 of article 252 of the Tax Code of the Russian Federation).
- In addition, a number of expenses named in paragraph 2 of Article 346.16 of the Tax Code of the Russian Federation can be recognized when calculating the single tax only if the requirements provided for them by Chapter 25 of the Tax Code of the Russian Federation are met. This procedure is established for:*
material expenses (subclause 5, clause 1, article 346.16 of the Tax Code of the Russian Federation). They are accepted for accounting according to the same rules that are established for accounting for material expenses when calculating income tax (clause 2 of article 346.16, article 254 of the Tax Code of the Russian Federation). The exception is the date of recognition of such expenses: they reduce the tax base for the single tax immediately after payment (subclause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation);
Elena Popova,
State Advisor to the Tax Service of the Russian Federation, 1st rank 2. Article:
When work and services can be attributed to material expenses Material costs, in addition to the cost of raw materials or other valuables, also include work and services of a production nature performed for you third party companies
or entrepreneurs. This norm is established in subparagraph 6 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation. And it also explains when work or services can be considered production.
Situation No. 1 Waste disposal
Waste or debris occurs during any work. They need to be taken somewhere. And often a specialized company is hired for this. Can garbage and other waste removal services be considered industrial? Yes, definitely.
Important circumstance Solids removal services“simplified” have the right to take into account as material expenses, as well as on the basis of subparagraph 36 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation.
Although they are not directly aimed at production, they are also part of technological process. Moreover, the fee for the removal of solid household waste can be taken into account in the tax base not only as material expenses, but also on the basis of subparagraph 36 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation, where these expenses are directly indicated. But there are also liquid industrial wastes, and they also need to be disposed of. Please note that the obligation to collect, remove and neutralize industrial waste of all types is provided for in Article 22 of the Federal Law of March 30, 1999 No. 52-FZ “On the Sanitary and Epidemiological Welfare of the Population.” Therefore, the removal of liquid waste can be classified as a production service. And consider the payment for it as material expenses.*
CENTER FOR MUNICIPAL ECONOMICS AND LAW METHODOLOGICAL RECOMMENDATIONS FOR DETERMINING THE COST OF MUNICIPAL SOLID WASTE REMOVAL Moscow, 2005 Content These recommendations are intended to determine and justify the cost of removal of solid household waste, which is included in the fee for the maintenance and repair of residential premises. The recommendations can be used by owners of residential premises in an apartment building (including authorities local government and associations of owners), organizations for managing residential buildings, as well as organizations engaged in the removal of solid waste, regardless of the organizational and legal form, and other consumers of these services to determine the cost of removing solid waste from the population living in an apartment building. The recommendations were developed with the participation of the Administrations of the city of Surgut and the city of Belgorod, as well as the Academy of Public Utilities named after. K.D. Pamfilova.
1. GENERAL PROVISIONS
1.1. “Methodological recommendations for determining the cost of solid waste removal” (hereinafter referred to as the Methodological Recommendations) are intended to determine and justify the cost of solid waste removal, which is included in the fee for the maintenance and repair of residential premises. 1.2. Methodological recommendations can be used by owners of residential premises in an apartment building (represented by local governments And other owners), organizations managing residential buildings, as well as organizations engaged in solid waste removal, regardless of the organizational and legal form, and other consumers of these services to determine the cost of solid waste removal from the population living in an apartment building. 1.3. For the purposes of these Guidelines, the following basic terms are used: export MSW - activities related to the removal of waste for a certain time from the places of their collection, including a set of activities related to loading solid waste into a vehicle, moving solid waste from the collection point to the unloading point and unloading it at the final point to ensure subsequent disposal work waste; gathering place - place of reloading of solid waste from containers into vehicles carrying out solid waste removal (container yard, etc.); accumulation rates - the amount of waste generated per person per unit of time (day, year); neutralization MSW - specialized processing of solid waste (disposal, recycling, destruction of transported solid waste); consumers services- the population using solid waste removal services for their own household needs in accordance with concluded agreements (hereinafter referred to as consumers); profit - the difference between revenue from the provision of services and sales costs; billing period - the period for which the need for financial resources for the provision of solid waste removal services is determined; flight - single cumulative movement cycle vehicle, starting from the garage or the first place of collection of solid waste, including a detour of the territory of the household until the vehicle is fully loaded, removal of the solid waste to the place of their neutralization and back (to the garage or the next place of collection); municipal solid waste - solid waste and other non-recyclable household substances generated as a result of human activity, including during renovation of residential premises, and large household items; removal cost MSW - valuation of raw materials, materials, fuel, energy, fixed assets, labor resources used in the process of providing solid waste removal services, as well as other costs for the production and sale of these services. Meanings of other concepts used in Methodical recommendations, comply with those adopted in legislation and other regulatory legal acts Russian Federation. 1.4. Methodological recommendations are used to determine the cost of solid waste removal services and provide consumers with services of the required quality and in in full taking into account sanitary standards and rules. 1.5. In the Methodological Recommendations, the cost of solid waste removal is determined on the basis of labor, material and financial standards and standards, which make it possible to estimate the consumption of relevant resources consumed by an effective producer of similar services. 1.6. The methodological recommendations stipulate that the estimated cost of solid waste removal is the starting point when holding competitions for the right to provide solid waste removal services. According to the results of the competition, owners of residential premises, management organization, a homeowners' association, a housing cooperative or another association of owners, depending on the method of managing an apartment building, enter into contracts for the provision of solid waste removal services. 1.7. Methodological recommendations can serve as the basis for the development and approval by authorities of constituent entities of the Russian Federation and local governments of normative and methodological materials for determining the cost of solid waste removal services.2. COMPOSITION AND PROCEDURE FOR DETERMINING PRODUCTION INDICATORS
2.1. The owners of residential premises, a management organization, a homeowners' association, a housing cooperative or another association of owners, depending on the method of managing an apartment building, form an order for the removal of solid waste from the facility to the disposal site and put it up for competition. The tender documentation contains the following information: - an object; - location of the object; - volume of solid waste removal; - the starting cost of removal of 1 cubic meter and (or) the amount of funds for the provision of services for the removal of solid waste from the facility; - requirements for the quality of services (frequency of removal, compliance sanitary standards and rules, etc.); - other competitive documentation required to be filled out. The object can be a city, district, microdistrict, group of apartment buildings or one house. 2.2. Solid waste removal must be carried out in accordance with the established schedule. According to the “Rules for the provision of services for the removal of solid and liquid household waste,” the local government body must determine the deadlines for the removal of household waste based on the need for timely disposal of household waste in accordance with sanitary standards. 2.3. The main factors necessary to calculate the cost of 1 cubic meter of solid waste removal and determine the financial needs for solid waste removal are the following: - planned volume of solid waste removal ( V tbo); - average productivity of vehicles for the municipality (number of loaded containers) ( R environment); - planned number of solid waste collection sites; - average distance between solid waste collection sites ( L Sat); - average distance of transportation of solid waste to the places of its neutralization ( L t p); 2.3.1. The planned volume of solid waste removal is determined based on the approved standards for solid waste accumulation and the number of residents in the housing stock. In the absence of approved standards for the accumulation of solid waste - based on the actual volumes for previous period taking into account projected changes (population dynamics, growth in consumer income, etc.). It is recommended to set the solid waste accumulation rate in cubic meters. m and kg at the same time, highlighting the accumulation rate bulky waste(KGM). The accumulation rate should be determined based on the results of technological expertise. Waste accumulation rates are not constant and change along with changes in conditions affecting their formation. In this regard, it is recommended to annually clarify the standards for accumulation of solid waste. Planned volume of solid waste removal ( V TBO) from the population is determined by the following formula: V tbo = H us · ( N solid waste + N kgm), where: H us - the planned population for the billing period living in the serviced housing stock, people; N solid waste, N kgm - the rate of accumulation of solid waste (excluding KGM) and the rate of accumulation of KGM, respectively, cubic m/person. for the billing period. 2.3.2. The average productivity of vehicles for a municipality () is a weighted average value, which is determined based on the ratio of the single total volume of solid waste removal by all vehicles * providing services for the removal of solid waste on site, to the number of these vehicles: where: - the estimated average productivity of vehicles , cubic meters; S- number of vehicles, units; P j- average performance j- g o of the vehicle, taking into account the compaction coefficient (in accordance with the technical characteristics determined by the manufacturer), cubic meters. *Determined based on vehicle performance taking into account the compaction factor (according to the technical specifications defined by the manufacturer). When determining the total volume, the volume of vehicles carrying out the removal of KGM is not taken into account. For vehicles carrying out the removal of KGM, the average productivity is determined separately in the same way as the above formula. The make and model of the vehicle is determined by determining the smallest deviation of the resulting average performance value from the performance of vehicles available on the market. 2.3.3. The planned number of solid waste collection sites is determined based on their actual value in the previous period, taking into account the planned change in the calculation period. Based on the planned number of collection points and the number of containers, the average number of stops required to fully load a vehicle of accepted capacity is determined. 2.3.3.1. Average number of stops ( ABOUT
Where: R av - the average productivity of the vehicle used in the calculations for the removal of solid waste, cubic meters; V cont - volume of one container, cubic meters; N avg - average number of containers per 1 stop, units. 2.3.3.2. Average number of containers per stop ( N 
Where: N cont - number of containers to be placed, units; N kam - number of waste collection chambers, units; N area - number of container sites, units. 2.3.3.3. The number of containers to be placed for removal of the planned volume of solid waste ( N cont) is determined by the following formula: N cont = N cam + N area · n cont where: n cont - average number of containers per 1 container site, units 2.3.4. Data on the average distance between solid waste collection sites is necessary to calculate the vehicle mileage for solid waste collection ( L c6), which is determined based on the number of stops ( ABOUT) made by the vehicle and the average distance between collection points ( L ost) and the average zero mileage * per 1 flight. L c6 = ABOUT· L ost + L 0*Average distance from the garage to 1 collection point for 1 trip and from the training ground to the garage at the end of the work shift, km. 2.3.5. Data on the average distance of collection and transportation of a vehicle is necessary to calculate the time of solid waste removal for 1 trip ( N c), which is determined by the following formula: where: N loading-unloading - standard duration of loading and unloading, including maneuvering, hour; - standard time per 1 km during solid waste collection, hour. ( N p p rev = 1 km / V uh, where V e - average operating speed, km/h); P- number of types of road surface when transporting solid waste, units; - average vehicle mileage in i-th distance to the neutralization site, km; N p p about, i- standard time for 1 km of run i-th mileage interval, hour. 2.3.6. Annual number of vehicle operating hours ( G h) is determined by the product of the quantity calendar days per year, shift duration and vehicle utilization rate: G h = D To · P· TO Spanish, where: D k - number of calendar days in a year, days; P- shift duration (assumed to be 8 hours), hour; TO isp is the utilization coefficient, which is equal to the ratio of the number of machine days in operation to the number of days per year during which the solid waste removal service is provided (taken equal to 0.7). 3. COMPOSITION AND PROCEDURE FOR DETERMINING THE COST OF REMOVING MUNICIPAL SOLID WASTE
3.1. The justification for the cost of solid waste removal in the Methodological Recommendations is made through the cost, which is calculated on the basis of expenses grouped by item. 3.2. Cost of removal of 1 cubic meter. Solid waste is defined as the ratio of the amount of standard costs per 1 trip to the accepted productivity of the vehicle (volume of solid waste removal per 1 trip).
where: - cost of services for removal of 1 cubic meter of solid waste; C i- standard cost for i-th article; P- the number of cost items taken into account when determining the cost; R- level of profitability, %; R medium - vehicle productivity (volume of solid waste removal per 1 trip). In the absence of norms and standards for individual expenses, it is allowed to use expert estimates in calculations. 3.4. Cost of solid waste removal ( WITH c) is determined by the product of the planned population living in residential buildings (H us), the approved standard for accumulation of solid waste ( N solid waste, N kgm) and the cost of 1 cubic meter of solid waste. where: - cost of removal of 1 cubic meter of solid waste (excluding KGM) and KGM, respectively, rub./cub.m. 3.5. When determining expenses for the billing period, the following are used: 1) officially published forecast average prices and tariffs established for the billing period; 2) average market prices (excluding VAT) in the base period, taking into account forecast indices of price changes by industry, established by the Ministry of Economic Development and Trade of the Russian Federation. In case of duly approved regional programs economic development Deflator indices defined in these documents are used. 3.6. The composition and procedure for the formation of the main cost items necessary for planning the cost of export services is presented below: 3.6.1. The item “Payment” reflects the cost of remuneration of the main production workers (drivers, loaders), which are formed based on the standard labor intensity of the work and the terms of remuneration in accordance with the requirements of the tariff agreement. Labor costs for workers involved in the removal of solid waste, based on the calculation for 1 trip, are determined by the product of the sum of the basic hourly tariff rate, additional payments and allowances adjusted to the hourly tariff rate, and the time required for removal of solid waste. where: - main clock tariff rate workers i-profession, category; - additional payments and allowances adjusted to the hourly tariff rate; TO n is the absenteeism rate, taking into account annual leave, sick days and other absences permitted by law; t- number of professions of corresponding categories. The size of the basic hourly wage rate is influenced by the following factors: - the minimum monthly wage rate of a 1st category worker; - differentiating coefficient for a given type of activity, determined by the tariff agreement; - the tariff category of workers of the corresponding profession, established in accordance with the Unified Tariff and Qualification Directory; - tariff coefficient adopted in accordance with the bit tariff schedule. Additional payments and allowances include: - compensatory additional payments and allowances; - payments for work in organizations located in the Far North and equivalent areas; - amount of bonus payments; - other payments and expenses determined by law. 3.6.2. The article “Deductions for social needs” reflects the amounts of the unified social tax, mandatory contributions according to the norms established by the legislation of the Russian Federation in connection with compulsory social insurance of employees, their pension provision and health insurance. This article includes contributions from organizations for compulsory social insurance against accidents at work and occupational diseases, made in accordance with the legislation of the Russian Federation, as well as corresponding deductions (payments) for voluntary types of insurance, pension provision from the amounts of wages taken into account under the article “Wages”, based on 1 flight(). 3.6.3. The article “Depreciation” determines depreciation charges for the complete restoration of the enterprise’s fixed assets used in the process of solid waste removal for 1 trip. Depreciation expenses are determined based on the market value of the vehicle in operation for 4 years (excluding VAT), depreciation rates, the annual number of operating hours of the vehicle and the duration of operation of the vehicle for 1 trip: 
Where: R- market value of the vehicle, rub.; N- rate of depreciation, %; N c - time spent on solid waste removal per 1 trip, machine*hour; G h - the number of hours of operation of the vehicle per year, - machine*hour. The choice of depreciation calculation method is determined by the person conducting the competition independently. The rate of depreciation is accepted according to the established state standards of depreciation for vehicles of this type and in accordance with the current provisions on accounting fixed assets. 3.6.4. The item “Fuel” determines the standard fuel costs for vehicles to carry out solid waste removal work for 1 trip (including fuel consumption for transport traffic, loading and unloading, frequent stops, work within the city, the monthly weighted average premium for work in winter period *). * The surcharge for the service life is not taken into account, since the calculation of the cost of solid waste removal was made for a vehicle with a service life of up to 5 years. Fuel costs are determined based on current fuel consumption standards ( N) and the planned average market price per unit of fuel ( C) in the billing period. Expenses for internal garage needs are reflected in the article “ Maintenance and repairs." It is recommended to determine fuel consumption standards based on fuel consumption standards established by current legislation. 3.6.5. The item “Materials” reflects the costs of fuels and lubricants (hereinafter referred to as fuels and lubricants) directly used to perform technological work on the removal of solid waste for 1 trip. Costs for fuel and lubricants are determined based on current consumption standards i-g o type of materials ( Ni) and the planned average market price per unit i-g o type of materials ( Ci) in the billing period. 
It is recommended to determine consumption rates for fuels and lubricants on the basis of fuel and lubricants consumption rates established by current legislation. 3.6.6. The article “Maintenance and repair” () determines the costs of all types of work on maintenance and repair of vehicles for the removal of solid waste for 1 trip. This item reflects the following expenses: - expenses for the purchase of spare parts and replacement units, taking into account the costs of their delivery to the consumer, including loading and unloading operations, the cost of containers, packaging, etc.; - the cost of repair materials, taking into account the costs of their delivery to the consumer; - wage repair workers; - fuel and fuel consumption for internal garage needs; - depreciation and costs of operating repair bases and repair equipment, incl. mobile repair shops; - overhead costs. Costs under this item are recommended to be determined on average at 20% of the market value of the vehicle (excluding VAT) and are based on the duration of operation of the vehicle for 1 trip. For the Far North Regions and areas equivalent to them, a correction factor ( TO 1), equal to - 1.3. 
3.6.7. The article “General operating expenses” is comprehensive and it determines the costs of managing the enterprise as a whole: expenses for wages and deductions for social needs of administrative and economic personnel, expenses for servicing employees, expenses for organizing work, taxes, fees and deductions, other general business expenses expenses. The amount of general operating expenses ()
is determined as a percentage of the wage fund of workers involved in solid waste removal, and depends on the volume of solid waste removal. The recommended value for general operating expenses is from 60 to 100% of the planned wage fund for workers. Table 1 shows the recommended standard for general operating costs depending on the volume of solid waste removal. Table 1 The amount of general operating expenses is determined by the following formula: where: N- general operating expenses standard, %. 3.6.8. Under the article “Other direct expenses” expenses are determined for: property insurance, taxes ( transport tax, expenses for compulsory civil liability insurance of vehicle owners), taken into account as part of expenses, reduced to the time of removal of solid waste for 1 trip: 
Where: P i- expenses for i- type of payments and deductions; R- Number of Payments. 4. PROFIT FROM MUSICAL SOLID WASTE REMOVAL SERVICE
4.1. In addition to these expenses, another element of the cost of solid waste removal services is the profit of the business entity engaged in solid waste removal as a commercial activity. 4.2. Profit is determined as a percentage of justified expenses, taking into account the actual level that has developed for similar enterprises over a number of years. 4.3. When calculating the amount of profit, it is also necessary to proceed from the fact that the business entity engaged in the removal of solid waste requires development and modernization. 4.4. Profit is calculated based on the following components: - taxes paid from profit; - funds for development and modernization, based on the production development program; - funds for social development and material incentives for the workforce; - expenses for other purposes.Annex 1
Composition of costs for solid waste removal
|
Indicators |
Expenses, rub. |
Cost structure, % |
Salary | Contributions for social needs | Depreciation | Fuel | Materials | Maintenance and repair | General operating expenses | Other direct expenses | Total costs for 1 solid waste removal trip | Volume of solid waste removal per 1 trip, cubic meters. | Cost of removal of 1 m 3 of solid waste, rub./cub.m | Profit rate, % | Cost of removal taking into account profit of 1 m 3 of solid waste, rub./cub.m |
Appendix 2
An example of calculating the cost of solid waste removal services
1. Initial data necessary to determine production indicators: - the municipality is located in the Moscow region; - population living in multi-apartment residential buildings ( H us) - 50,000 people; - established rate of accumulation of solid waste ( N Solid waste) - 1.5 cubic meters/person. in year; - number of container sites ( N area) - 25 units; - number of waste collection chambers ( N kam) - 486 units; - frequency of solid waste removal - daily; - number of vehicles carrying out solid waste removal V this municipality ( S) - 12 units; - average productivity of vehicles carrying out solid waste removal in a given municipal formation, taking into account the compaction coefficient – P 1 - 22 cubic meters (4 units); P 2 - 13.5 cubic meters (4 units), P 3 - 17 cubic meters (2 units); P 4 - 40 cubic meters (2 units); - average distance between solid waste collection sites ( L Sat) - 400 m; - average distance of transportation of solid waste to the places of its neutralization ( L tr) - 12 km; - volume of 1 container ( V cont) - 0.75 cubic meters; - average number of containers on site ( n cont) - 4 units; 1.1. Planned volume of solid waste removal ( V Solid waste) from the population is determined by the following formula: V MSW = H us · N Solid waste = 50,000·1.5 = 75,000 cubic meters. m 1.2. Determination of average vehicle performance ():
where: - estimated average productivity of vehicles, cubic meters. Based on the obtained average productivity, a KO-431 vehicle on the ZIL 433362 chassis was selected, the average vehicle productivity is 20 cubic meters. 1.3. The number of containers to be placed for removal of the planned volume of solid waste ( N cont) is determined by the following formula: N cont = N cam + N area · n cont = 25 + 486 4 = 586 units. 1.4. Average number of containers per stop ( N medium) is determined by the following formula: 
1.5. Average number of stops ( ABOUT) performed by a vehicle of accepted performance is determined as follows: 
1.6. Vehicle mileage for solid waste collection ( L c6). Zero mileage for 1 trip is assumed to be 4 km. L c6 = ABOUT· L ost + L 0 = 24·0.4 + 4.0 = 13.60 km 1.7. Time required for solid waste removal in 1 trip ( N c) is determined on the basis of the “Recommendations for labor standardization for employees of external improvement enterprises”, approved by order of the Department of Housing and Public Utilities of the Ministry of Construction of the Russian Federation dated December 6, 1994 No. 13. Type of coverage when transporting solid waste - roads with improved coverage. Due to the fact that the distance between solid waste collection sites is within 1 km, collection time is not calculated (excluding time for zero mileage). In this case, in accordance with these recommendations, the time for loading and unloading includes the time for collecting solid waste (excluding the time for zero mileage). 2.69 hours + 4.0 km 0.0458 hours/km +12 km 2 0.0262 hours/km = 3.50 hours
1.8. Annual number of vehicle operating hours ( G h) G h = D To · P· TO use = 365 ·8 ·0.7 = 2044 machine-hours 2. Determining the cost of solid waste removal services
2.1. Article “Payment”. 2.1.1. When planning labor costs, the minimum tariff rate for a 1st category worker in accordance with the OTS was taken into account - 1,860 rubles. 2.1.2. The tariff category of workers was adopted in accordance with the Unified Tariff and Qualification Handbook. 2.1.3. Tariff coefficients taken into account in the calculations are presented below. %.
2.1.4. The accepted bonus amount is 75 
2.1.5. In accordance with Art. 134 of the Labor Code, wages are subject to indexation due to rising consumer prices for goods and services. Due to the fact that the consumer price index implies a change in prices at the end of the year, and price changes during the year occur gradually, when forming expenses for this item, half of the consumer price index for the billing period was taken into account - 1.0425. 2.1.6. Driver's basic hourly rate: Loader's basic hourly rate: 2.1.7. The expenses for this item are presented below: 2.2. Article “Deductions for social needs”. dated July 20, 2004 No. 70-FZ “On amendments to Chapter 24 of Part Two of the Tax Code of the Russian Federation, the Federal Law “On Compulsory Pension Insurance in the Russian Federation” and the recognition as invalid of certain provisions of legislative acts of the Russian Federation” from 01/01/2005 The single social tax rate was established at 26%. Tariffs for compulsory insurance against industrial accidents and occupational diseases are established for each enterprise on the basis of the insurance certificate issued to it. For solid waste removal enterprises, this tariff is set at 0.3% of labor costs. 2.3. Article "Depreciation". The market value of the KO-431 garbage truck with a service life of 4 years is 300 thousand rubles. Depreciation charges for the complete restoration of fixed assets are determined by the linear method in accordance with the Unified standards of depreciation charges for the complete restoration of fixed assets in the Russian Federation (Resolution of the Council of Ministers of the USSR dated October 29, 1990 No. 1072) for fixed assets acquired before 01/01/2002. According to this document, the depreciation rate is 11%. 2.4. Article "Fuel". Fuel consumption rates were determined on the basis of the “Recommendations for fuel consumption of machines for maintenance and repair highways and objects of external improvement of settlements”, approved by the Decree of the State Construction Committee of the Russian Federation dated 03/09/2004 No. 36. Table 2
|
Indicator name |
Designation |
Numerical value |
Type of fuel |
diesel |
Solid waste removal distance | Zero mileage (from the enterprise to 1 collection point and from the landfill to the next collection point) | Mileage around the city when collecting solid waste in 1 trip | Fuel consumption for garbage truck transport | Addition to linear fuel consumption when operating in winter | Bonus for working in cities with a population of up to 100 thousand people. | Additions to linear fuel consumption for transport work for solid waste removal | Supplement to the total fuel consumption for the performance of transport work for the transportation of technological cargo | Fuel consumption for one unloading and loading of a garbage truck |
Q |
Fuel price |
C |
|
Type and grade of oils and lubricants |
Fuel consumption for 1 flight, l |
Oil consumption rate per 100 liters of fuel |
Fuel consumption |
Price per unit, rub. |
Expenses, rub. |
Motor oils, l | Transmission oils, l | Special oils, l | Plastic (grease) lubricants, kg |
3. The cost of removing solid waste from the population will be:
Appendix 3
Main technical characteristics of vehicles for solid waste removal
|
Vehicle make |
Basic chassis |
Body capacity, cubic meters |
Weight of loaded waste, kg |
Compaction factor |
Bunker carrier | ZIL-433362 | Bunker carrier | MMZ-49525 | Bunker carrier KM-71002 | Bunker carrier KM-71003 | KM-42001, KM-43001, MMZ-4925, SA-ZU |
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 organizing the process of garbage removal, 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 there are different companies, and therefore their waste differs. However, it does not matter whether the company resets in environment harmful and hazardous substances, or all her garbage consists of a few completely harmless pieces of paper - she will have to pay for “getting rid” of the waste of her activities.
As a rule, all costs of an organization associated with the disposal of its own waste consist of two parts. Firstly, these are the costs directly for waste removal and disposal. Moreover, it should be noted here that some companies do this on their own, while most others enter into a corresponding agreement with a specialized organization. Secondly, for “every speck” thrown away by the company, you will have to pay fees for negative impact on the environment. Of course, all companies want to reduce their “garbage” expenses in such a way that, on the one hand, they are minimal and, on the other hand, do not “ruin relations” with regulatory authorities.
These “harmful, harmful” contributions
Disposal of waste generated as a result of the enterprise's activities is a paid form of negative impact on the environment. This is stated in paragraph 1 of the Procedure for determining the fee and its limits for environmental pollution. natural environment, waste disposal, other types of harmful effects, approved by government decree No. 632 of August 28, 1992.
The owner of this waste must pay a fee to the budget for their disposal. In accordance with paragraph 1 of Article 4 of the Law of June 24, 1998 No. 89-FZ (hereinafter referred to as Law No. 89-FZ), such person is recognized as the person as a result of whose activities this waste was generated. Moreover, he must calculate the amount of the contribution for the “harmful” impact on the environment independently, guided by the provisions of the Procedure for filling out Section 4 “Disposal of production and consumption waste”, approved by Order of Rostechnadzor dated April 5, 2007 No. 204 (hereinafter referred to as the Procedure).
To do this, companies will have to keep records of generated, used, neutralized, transferred to other persons or received from other persons, as well as disposed waste (Clause 1 of Article 19 of Law No. 89-FZ). Based on the specified data, companies calculate the actual mass of waste disposed in. It is determined by the following formula (clause 17 of the Procedure):
FMRR = MOO + MPOLUCH – MIO – MPO – MPR,
FMRR –
MOO – mass of generated waste;
MPOLUCH – the mass of waste received from other persons with the transfer of ownership;
LIO – mass of waste used, disposed of, neutralized;
MPO – the mass of waste transferred to other persons with the transfer of ownership;
MPR – 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 waste disposed within and above the limits. These limits are calculated by each company independently and approved by Rostekhnadzor. They must review the documents received from the applicant within 30 working days and make a decision to approve these limit values or to refuse it. In the second scenario, representatives of Rostechnadzor are required to justify their decision with reasons.
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 (subparagraph “c” of paragraph 16 of Article 33 of the Law of December 30, 2008 No. 309-FZ). They will only submit reports to the authorized bodies on the waste actually generated, used, neutralized and disposed of in a notification manner.
Let's return to determining the amount of payment for negative environmental impact. It will consist of two components: a fee for waste disposal within the limit and a fee for waste disposal above the limit. Note that if the volume of waste disposed by an 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 fee for placing expenses within the limit.
These terms are calculated using the following formulas (items 4 and 5 of the Procedure):
PPL = SPL x ORPL,
PPL – fee for waste disposal within the limit;
SPL –
ORPL – volume of disposed waste (within the limit).
PSL = SPL x (FMRR - MPL) x 5,
PSL – fee for waste disposal in excess of the established limit;
SPL – the rate of payment for waste disposal within the limit;
FMRR – actual mass of disposed waste;
MPL – waste mass within established limits.
When can payment of contributions be avoided?
However, organizations that manage to “acquire” garbage as a result of their activities will not always be payers of “harmful” fees. Such expenses can be completely avoided, and representatives of Rostekhnadzor themselves advised companies how to do this legally. So, such payments may not be transferred to the budget in the following cases:
– if the contract for waste removal provides for the transfer of ownership of waste from its owner to the organization - carrier or receiver of waste (letter of Rostechnadzor dated April 27, 2007 No. 04-09/455);
– when in relation to these wastes there is a contract for their placement, and it is carried out on behalf of the commission agent, who is the payer for the entire volume of disposed waste (letter of Rostechnadzor dated December 23, 2005 No. СС-47/145);
– if the tenant, with the consent of the landlord, dumps waste into the landlord’s garbage container, and by force of law it becomes the property of the latter. In addition, it is possible to provide in the lease agreement for the transfer of ownership of garbage from the tenant to the landlord (letter of Rostechnadzor 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 payment of “harmful” fees.
In addition, representatives of the Presidium of the Supreme Arbitration Court believe that there is no need to transfer such payments to the budget even if the company throws into the trash only scraps of paper, used cartridges and other office waste that arises during the operation of office equipment and the preparation of documentation. Provided, of course, that such waste disposal is not of a specialized nature, but is only “ side effect» from the organization’s implementation of its 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 independently.
Tax accounting of “garbage” expenses
As mentioned above, the costs of garbage removal most often consist of two components: these are the costs of removal (independently or with the involvement of third-party organizations) and waste disposal, as well as a fee for the negative impact on the environment (provided that it is charged directly from the “producer” of waste). Accordingly, both expense items should be reflected in tax accounting.
Payment for the disposal of company waste within established limits will reduce taxable profit as part of material expenses (subclause 7, clause 1, article 254 of the Tax Code). Firms will not be able to reduce the base for this tax by the amount of fees for above-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 waste removal, they can be taken into account when taxing profits as part of other expenses associated with production and sales (subclause 49, clause 1, article 264 of the Tax Code). However, we should not forget about the provisions of paragraph 1 of Article 252 of the Code, which require appropriate economic justification and documentary evidence of these costs.
The list of expenses that can be taken into account on the simplified tax system is established in clause 1 of Art. 346.16 of the Tax Code of the Russian Federation. According to paragraphs. 36 clause 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 removal of solid household waste. This subclause was introduced by Federal Law No. 85-FZ of May 17, 2007 “On Amendments to Chapters 21, 26.1, 26.2 and 26.3 of Part Two of the Tax Code of the Russian Federation.” Thus, from January 1, 2008, the costs of removing municipal solid waste (MSW) can be legally taken into account as part of the costs under paragraphs. 36 clause 1 art. 346.16 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 household waste in expenses when determining the tax base under the simplified tax system? (Expert Consultation, 2011) (ConsultantPlus))
These 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. To document expenses, primary documents are required (clause 1 of Article 252 of the Tax Code of the Russian Federation).
Therefore, if you remove garbage belonging to the tenant, then, in our opinion, such expenses should not reduce the tax base, because will not meet the criteria of Art. 252 of the Tax Code of the Russian Federation (not economically justified).
If you remove your own garbage, then you have the right to include these expenses when calculating tax under the simplified tax system.
What expenses reduce the simplified tax system “income minus expenses” in 2019? What is the new list of expenses with explanation? Details and a convenient table are in this material.
The principle of “income minus expenses”
Individual entrepreneur organizations that in 2019 apply the “simplified tax system” (STS) and pay a single tax on the difference between income and expenses have the right to reduce the tax base by the amount of expenses incurred (clause 2 of Article 346.18 of the Tax Code of the Russian Federation).
Having chosen the object of taxation “income reduced by the amount of expenses”, the payer of the simplified tax system in 2019 must keep records of income received and expenses incurred in the book of income and expenses. And based on this book, determine the final amount of tax to be paid.
What “gets” into income
As part of the “simplified” income, it is necessary to take into account income from sales and non-operating income (Article 346.15 of the Tax Code of the Russian Federation). In this case, income under the simplified tax system is recognized using the “cash” method. That is, the date of receipt of income is the day of receipt of funds, receipt of other property or repayment of debt by other means (clause 1 of Article 346.17 of the Tax Code of the Russian Federation).
What is included in expenses
The list of expenses that can be taken into account on a simplified basis is given in Article 346.16 of the Tax Code of the Russian Federation and is closed. This means that not any costs can be taken into account, but only justified and documented costs listed in the specified list. This list includes, but is not limited to:
- expenses for the acquisition (construction, production), as well as completion (retrofitting, reconstruction, modernization and technical re-equipment) of fixed assets;
- costs of acquiring or independently creating intangible assets;
- material costs, including costs for the purchase of raw materials and supplies;
- labor costs;
- the cost of purchased goods purchased for resale;
- amounts of input VAT paid to suppliers;
- other taxes, fees and insurance premiums, paid in accordance with the law. An exception is the single tax, as well as VAT allocated in invoices and paid to the budget in accordance with paragraph 5 of Article 173 of the Tax Code of the Russian Federation. These taxes cannot be included in expenses (subclause 22, clause 1, article 346.16 of the Tax Code of the Russian Federation).
- costs for maintenance of CCP and removal of solid waste;
- expenses for compulsory insurance of employees, property and liability, etc.
Breakdown of expenses: table
Some novice accountants are surprised: “How can one accurately understand from Article 346.16 of the Tax Code of the Russian Federation whether it is possible to reduce the simplified tax system for a particular expense or not?” Yes, indeed, some of the expenses described in this article raise questions. What exactly, for example, is included in labor costs? Or what costs should be attributed to solid waste removal in 2019? As a rule, the Ministry of Finance or the Federal Tax Service comes to the rescue on such issues and gives their explanations. Based on the Tax Code of the Russian Federation and official explanations, we have prepared a breakdown of expenses that in 2019 can be attributed to expenses under the simplified tax system with the object of taxation “income minus expenses.” Here is a table with expenses, which are expenses that are not directly named in article 346.16, but which can be taken into account in expenses:
| Explanation of expenses according to the simplified tax system for 2019 | |
|---|---|
| Expenses | How are they included in expenses? |
| Fixed assets and intangible assets | |
| Expenses for payment of interest for the provided installment plan for payment of fixed assets | Accepted as part of expenses for the acquisition of fixed assets in the manner prescribed by paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated July 2, 2010 No. 03-11-11/182) |
| Expenses for repurchase of leased fixed assets | Included as part of the costs of acquiring fixed assets (subject to the transfer of ownership of the object and after full payment) (letter of the Ministry of Finance of Russia dated January 20, 2011 No. 03-11-11/10) |
| Material costs | |
| Cost of forest plantations acquired as part of business activities | Taken into account as part of material expenses (subclause 5, clause 1, article 346.16 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated October 24, 2008 No. 03-11-05/255) |
| Expenses for payment for services of forestry enterprises for the allocation and registration of cutting areas | Taken into account as part of material expenses (subclause 5, clause 1, article 346.16 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated October 24, 2008 No. 03-11-05/255) |
| Expenses for breaking and cutting glass (in the absence of culprits) | They are taken into account within the limits of natural loss norms (subclause 5, clause 1, article 346.16, subclause 2, clause 7, article 254 of the Tax Code of the Russian Federation). When writing off, you can be guided by the Standards approved by the USSR Ministry of Industry and Construction Materials dated October 21, 1982 (letter of the Russian Ministry of Finance dated January 17, 2011 No. 03-11-11/06) |
| Costs of paying for the services of a freelance programmer | Taken into account if it can be justified that the programmer’s services are of a production nature (subclause 5, clause 1, article 346.16, subclause 6, clause 1, article 254 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated November 3, 2009 No. 03-11-06 /2/235) |
| Expenses for cleaning services | Taken into account if it can be justified that cleaning services are of a production nature (subclause 5, clause 1, article 346.16, subclause 6, clause 1, article 254 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated April 13, 2011 No. 03-11 -06/2/53, dated November 3, 2009 No. 03-11-06/2/235) |
| Publisher's expenses for payment for printing and distribution of periodicals (including when returning unsold printed products from the retail chain) | Are taken into account as expenses for payment for production services (subclause 5, clause 1, article 346.16, subclause 6, clause 1, article 254 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia for Moscow dated September 14, 2010 No. 16-15/105637 ) |
| Expenses of recruitment agencies for payment of services for posting information about vacancies in the media | Taken into account if the organization justifies that the services for posting information about vacancies are of a production nature (subclause 5, clause 1, article 346.16, subclause 6, clause 1, article 254 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated August 16, 2012 No. 03 -11-06/2/111) |
| Expenses of the lessor for the maintenance of the building transferred for temporary use | Accounted for as part of material expenses as costs for the acquisition of work and services of a production nature performed on our own or third parties. Moreover, under the terms of the agreement, such costs must be borne by the lessor (subclause 5, clause 1, article 346.16, subclause 6, clause 1, article 254 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated June 10, 2015 No. 03-11-09 /33555, dated July 1, 2013 No. 03-11-06/2/24988) |
| Equipment inspection costs | Taken into account as part of material expenses (subclause 5, clause 1, article 346.16 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated January 31, 2014 No. 03-11-06/2/3799) |
| Printing costs | Accounted for as part of material costs as costs for the acquisition of work and services of a production nature, performed in-house or third parties(subparagraph 5, paragraph 1, article 346.16, subparagraph 6, paragraph 1, article 254 of the Tax Code of the Russian Federation) |
| Costs for repairing ventilation and air conditioning systems in rented premises | They are taken into account as part of material expenses as costs for the acquisition of work and services of a production nature, performed in-house or by third-party organizations (subclause 5, clause 1, article 346.16, subclause 6, clause 1, article 254 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 15 2016 No. 03-11-06/2/8092) |
| Taxes | |
| Taxes, fees, insurance premiums paid by the company itself | Reduce the tax base on the date of transfer of funds to the budget. Expenses include the amounts actually paid (subclause 22, clause 1, article 346.16, subclause 3, clause 2, article 346.17 of the Tax Code of the Russian Federation) |
| Taxes, fees, insurance premiums paid for the organization by third parties | They reduce the tax base on the date of repayment of the debt to the person who paid the tax (fee, insurance premium) for the organization. Expenses include only amounts actually paid (subclause 22, clause 1, article 346.16, subclause 3, clause 2, article 346.17 of the Tax Code of the Russian Federation) |
| VAT paid to the budget by the tax agent: – when purchasing goods from a foreign organization that is not tax registered in Russia – in case of return of these goods; – when transferring an advance towards future deliveries of goods (performance of work, provision of services) under an agreement with foreign organization who is not registered for tax purposes in Russia - in case of termination of the contract and return of the advance payment | Chapter 26.2 of the Tax Code of the Russian Federation does not directly provide for such types of expenses. However, subparagraph 22 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation establishes that expenses include the amounts of taxes paid in accordance with the legislation on taxes and fees (except for the single tax under simplification). The duties of a tax agent of organizations applying the simplified tax regime are performed in accordance with paragraph 5 of Article 346.11 of the Tax Code of the Russian Federation. The right to recognize these expenses when calculating the single tax is provided for in paragraph 7 of Article 170 of the Tax Code of the Russian Federation |
| Personal income tax withheld from employee salaries | It is taken into account as part of labor costs as the tax is transferred to the budget (subclause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated June 25, 2009 No. 03-11-09/225). For more information about this, see How to reflect income and expenses in the book of income and expenses when simplified |
| Personal income tax withheld from the amount of interest paid to the lender - an individual | Taken into account as part of interest paid for provided cash, in the manner prescribed by Article 269 of the Tax Code of the Russian Federation (subclause 9, clause 1, clause 2, article 346.16 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 13, 2009 No. 03-11-06/2/27). Interest paid is included in expenses on the basis of subclause 9 of clause 1 of Article 346.16 of the Tax Code of the Russian Federation together with personal income tax, the amount of which the organization withholds and transfers to the budget |
| Taxes paid abroad under foreign tax laws | Chapter 26.2 of the Tax Code of the Russian Federation does not directly provide for such types of expenses. However, subparagraph 22 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation establishes that expenses include the amounts of taxes paid in accordance with the legislation on taxes and fees (except for the single tax under simplification). The clause on the tax legislation of the Russian Federation has been excluded from this norm since 2013 (subparagraph “b”, paragraph 13, article 2 of the Law of June 25, 2012 No. 94-FZ) |
| Labor costs | |
| Prizes for professional excellence, high achievements in work and other similar indicators (in particular, bonuses paid in connection with the awarding of honorary professional badges, conferment of honorary professional titles) | Taken into account as part of labor costs (subclause 6, clause 1, clause 2, article 346.16, article 255 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated August 16, 2010 No. 03-11-06/2/127) |
| Additional payment to sick leave up to actual average earnings | Additional payments to sick leave benefits up to the actual average earnings can be taken into account as part of labor costs if they are provided for by labor and (or) collective agreements (subclause 6, clause 1, clause 2, article 346.16, article 255 of the Tax Code of the Russian Federation, letter from the Ministry of Finance Russia dated December 23, 2009 No. 03-03-05/248). Despite the fact that the letter explains the procedure for accounting for such additional payments when calculating income tax, single tax payers can also be guided by these explanations when simplifying (Clause 2 of Article 346.16, Article 255 of the Tax Code of the Russian Federation) |
| Alimony withheld from employee income | They are taken into account as part of labor costs as alimony is transferred to recipients (subclause 1, clause 2, Article 346.17 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated June 25, 2009 No. 03-11-09/225). Labor costs during simplification are taken into account in the manner prescribed by Article 255 of the Tax Code of the Russian Federation (subclause 6, clause 1 and clause 2, article 346.16 of the Tax Code of the Russian Federation). Under this item, expenses reflect the entire accrued salary, which includes alimony that is subject to withholding. |
| Contributions for voluntary personal insurance of employees in case of death or injury to health | They are taken into account as part of labor costs in the manner prescribed for calculating income tax (subclause 6, clause 1, clause 2, article 346.16, article 255 of the Tax Code of the Russian Federation). That is, if the insurance contract: – concluded with an insurance organization that has a valid license; The maximum amount of insurance premiums, which reduces the tax base, is 15,000 rubles. per employee per year. |
| other expenses | |
| Internet access costs | Are taken into account as part of the costs of communication services (subclause 18, clause 1, article 346.16 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated October 9, 2007 No. 03-11-04/2/250, dated April 2, 2007 No. 03-11 -04/2/79, dated March 27, 2006 No. 03-11-04/2/70, dated December 28, 2005 No. 03-11-04/2/163, dated December 15, 2005 No. 03- 11-04/2/151) |
| Expenses of principals, principals, principals for the payment of intermediary fees | Remunerations actually paid (withheld by the intermediary from funds due to the principal (principal, principal)) are included in expenses on the date of approval of the intermediary’s report (subclause 24, paragraph 1, article 346.16 of the Tax Code of the Russian Federation, letters of the Federal Tax Service of Russia for Moscow dated September 2, 2010 No. 20-14/2/092620, dated February 4, 2009 No. 20-14/009034) |
| Expenses for purchasing accounting documents computer programs, electronic reference and legal (information) systems and databases, as well as the costs of their maintenance and updating | Taken into account on the basis of subparagraph 19 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation (letters of the Ministry of Finance of Russia dated January 19, 2016 No. 03-11-06/2/1520, dated March 21, 2013 No. 03-11-06/2/8830 and Federal Tax Service of Russia dated October 14, 2011 No. ED-4-3/17020) |
| Expenses associated with the repayment of loans (for example, payment of interest) on the obligations of the acquired organization (after reorganization in the form of merger) | Taken into account in accordance with subparagraph 9 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation. Reason – Article 58 Civil Code RF, according to which, during reorganization in the form of merger with the organization, all rights and obligations of the affiliated organization are transferred (letter of the Ministry of Finance of Russia dated June 7, 2010 No. 03-11-06/2/90) |
| Expenses for paying for banking services using the Client-Bank system | |
| Expenses for paying bank commissions for performing the functions of a currency control agent | Taken into account on the basis of subparagraph 9 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated April 21, 2014 No. 03-11-06/2/18229) |
| Costs of paying a commission to a credit institution for issuing certificates as part of a banking operation | Taken into account on the basis of subparagraph 9 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation |
| Costs for civil liability insurance of owners of hazardous facilities listed in Article 5 of Law No. 225-FZ of July 27, 2010 | Taken into account in accordance with subparagraph 7 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated March 12, 2012 No. 03-11-06/2/41) |
| Costs of paying for mandatory inspection control of the organization’s quality management certification system | Taken into account on the basis of subparagraph 26 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated January 31, 2014 No. 03-11-06/2/3799) |
| Expenses for accounting, auditing and legal services(including legal services related to obtaining a license) | Taken into account on the basis of subparagraph 15 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated July 16, 2010 No. 03-11-06/2/112, Federal Tax Service of Russia for Moscow dated January 22, 2010 No. 16-15/ 005297) |
| Expenses for services specialized organizations for conducting examinations, surveys, issuing opinions and submitting other documents, the presence of which is mandatory for obtaining a license | Taken into account on the basis of subparagraph 30 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation |
| Lawyer's fees. For example, if a lawyer is hired to represent the interests of an organization in legal dispute with the tax office | Taken into account on the basis of subparagraph 15 or subparagraph 31 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation |
| Expenses for removal of solid waste | Taken into account on the basis of subparagraph 36 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation |
| Payments under licensing agreements for the granted right to publicly display (demonstrate) films (“rental fees”) | Taken into account on the basis of subparagraph 32 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated March 11, 2013 No. 03-11-06/2/7122) |
| Expenses for the purchase of cash register equipment (including online cash register systems), as well as expenses for payment of operator services for processing fiscal data | Taken into account on the basis of subparagraphs 18 and 35 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated December 9, 2016 No. 03-11-06/2/73772) |