Main » 2011 » September » 22 » As an object of taxation after the USN change affects the cost of the loan
18:37 As an object of taxation after the USN change affects the cost of the loan |
The object of taxation for the organizatio n plans to change the USN in the coming year. Now she is on the object "gains". Leadership
has taken a bank loan, and an accountant, in turn, raises the question
associated with the cancellation of future costs on the loan.After
the change of object of taxation for STS with the "revenues" to
"revenue minus cost" the taxpayer is entitled to deduct the expenses of
interest on the loan funds. Pursuant
to paragraph 4 of Article 346.17 of the Tax Code organizations based on
the special tax regime, a simplified tax system and applying the
subject of taxation "income" expenses are not taken into account.However,
the object of taxation in the STS 'income minus expenses "taxpayer may
take into account the interest but under the rules established by
Article 269 of the Tax Code. Costs when using the USN recognized only after their actual payment.The cost of paying interest on loans cash account at the time of the maturity of debt. This is done by debiting funds from the account or benefit of the taxpayer cash. This is stated in paragraph 2 of Article 346.17 of the Tax Code. Therefore,
the number where the taxpayer took a credit from the bank the money and
signed the treaty, taking into account the costs of no effect.And
that means being the object of taxation at USN "revenues minus
expenses" are expenses incurred by the organization during the time
interval to find at this facility, the company has the right to write
off the cost.
|
|
Views: 291 |
Added by: AleksandroVSD
| Rating: 0.0/0 |
|
Statistics
Total online: 1 Guests: 1 Users: 0
|