Determine whether the purchased gifts to the state tax base in respect of income tax, VAT and personal income tax.• Since, according to article 252 NK the Russian Federation, to the reasonable expenses are equal only those that are directed at the implementation of the activities and profit of the organization, the gifts of equivalent status. Therefore, the tax base for calculation of income tax on the amount of money spent is not reduced, as evidenced by article 270 of the tax code. With the exception of gifts and prizes acquired through a marketing campaign, i.e., addressed to an indefinite circle of persons.• the Amount of the property donated to employees and third parties (customers and partners) are subject to VAT. In this case, the traditional deductions. • If your organization is going to present gifts to their employees, then they must pay personal income tax.
To prepare the necessary accounting documents. Among them:• bill of lading for the arrival of indicating the fact of purchase;• the invoice for the transfer of gifts;• a Bank statement confirming the payment (necessary for the payment of insurance premiums);• an Accounting statement evidencing the allotment of gifts to non-operating costs (item 12 of PBU 10/99);• financial information-calculation (for the calculation of contributions to the pension Fund);• Order of the head of the organization for the purchase of gifts with the attached list donee entities (the list is only relevant in the case of transfer of acquired assets and employees, as required signature of recipient).In accordance with article 217 of the tax code, personal income tax is not levied on gifts to employees, the cost of which over the past year, does not exceed 4 thousand RUB. (per person, per tax period). The amount of tax depends on the wording. You shouldn't use words like "prize" or "prize", because in this case you will have to pay 35% (item 2 of article 224 of the tax code) instead of 13%.
Swipe the gift with the following records.For VAT payers (GTS):• Dt 41 CT 60 (Buy gifts);• 19 Kt 60 Dt (Display VAT);• Dt 91/02 CT 41 (write-off of expenses on purchase of gifts);• Dt 91/02 CT 68/02 (VAT);• Dt 68/02 CT 19 (Submission of VAT).If VAT is not applicable (USN, UTII):• Dt 41 CT 60 (Buy gifts);• Dt 91/2 CT 41 (write-off of expenses on purchase of gifts).In excess of the amount of the gift in 4 thousand. you need to add the account №70 "Calculations with the personnel on payment".
Corporate gifts with logo can be saved, if you hold them in a marketing campaign. In this case, they are believed to be reasonable, i.e., on their amount and you can reduce the tax base of income tax. The only additional condition that there should be a list of the donee.
Advice 2 : How to hold a rally in the accounting Department
Stock is a security evidencing the payment of a certain sum by the owner to the Charter capital of the enterprise. The organization has the right to dispose of their property at their Providence, not the exception and the action. It can invest in the share capital of other companies, sell, donate or in payment for goods. Thus, the company is an issue about the proper conduct of the promotion on the financial statements.
Will notify all members and shareholders on the sale or transfer of the shares. If it's not fulfilled, then the transaction may be declared within three months is invalid. Not allowed gift between commercial organizations for the sum more than 3 thousand rubles, with the exception of cases provided for by the Charter. In accounting shares held at the time of transition to the contractor of ownership of the financial asset. The fact of disposal of the shares confirm the primary document, drawn up in arbitrary form, for example, in the form of the act of transfer and acceptance or contract of sale.
Guide the implementation of equity accounting as a retirement of financial investments. A debit account 76 "Calculations with different debtors and creditors" and credit of account 91-1 "other incomes", which reflect the sale or transfer of shares to another organization in the case of income. To write off the cost of shares and costs associated with their implementation, you need to open a debit account 91-2 "miscellaneous costs" and credit account 58-1 "Shares and shares" and account 76.
Purchase shares in another organization and within one month notify the tax office by filling form number C-09-2. Complete your deal in writing, amounting to a contract of sale, which specify the details of the parties, and the data value of the object of the transaction and other essential terms of the agreement.
Reflect the acquisition of shares in another organization in the accounting Department. A debit account 58-1 and credit account 76. Purchased shares are held in the accounting records of pervonachalnogo cost based on total order. In this case, no matter what shares are in the securities market, as it is considered only when they are disposed of or revalued. Costs incurred by company to acquire shares may be excluded from the sum of original cost and are reflected as other expenses of the organization, if their size is insignificant deviates from the amount of the purchase shares.