The tax is not levied on the Deposit and the down payment. But this applies only to those cases when an organization is practicing the accrual method. If the company uses the cash method of recognition all income and expenses, the prepayment will have to pay income tax.
You don't have to pay taxes on the Deposit or pledge, which is issued to organizations in the enforcement of the terms of the contract. Once the terms of the agreement will be fully implemented, the Deposit is returned. But to not have to pay taxes, you must be between the parties to the Deposit agreement. Otherwise, the tax authorities are entitled to add this amount to the profit for which you will need to pay the tax. The main feature of collateral relations is that regardless of who is the subject of a pledge, the ownership of it is assigned to the pledger.
According to article 251 of the tenth subparagraph of the first paragraph of the Tax Code of Russia, profit tax is not levied on the money received under the credit agreement. The credit cash is taken on a repayment basis, so you will give them according to the contract. For this reason, this amount will not be reflected in income.
The organization has the right not to accept in the form of income resources received free of charge. This may be as property, and the amount of money that was received from the organization. But this requires that the total share capital of the receiving party consisted of deposits of the transmission. The amount of deposits should exceed fifty percent.
Tax exempt funds received from individuals for free use. But in this case the authorized capital of the receiving party must consist of more than half of this individuals. But it should be noted that the property will not be recognized as income only in the event that if within one calendar year after obtaining it will not be disclosed to third parties. Cash is not the case.
You also need to remember that income is not a contribution to the authorized capital, so it is not included in the tax base.
If an organization takes a loan for the purchase of raw materials, it is these costs can take into account. This suggests that the costs do not depend on where was the monies received.