Евгений Шелест
homiel / Depositphotos.com
По результатам камеральных проверок налоговых деклараций по налогу на прибыль организаций за 2013-2014 годы инспекция исключила из состава расходов затраты юрлица на арендную плату за земельные участки (Определение Верховного Суда Российской Федерации от 17 декабря 2018 г. № 308-КГ18-21056). Причиной этому послужило отсутствие документального подтверждения факта осуществления на земельных участках финансово-хозяйственной деятельности, в том числе согласно договору аренды по разведению и вылову водных биоресурсов. Таким образом, общество неправомерно уменьшило налоговую базу по налогу на прибыль на сумму расходов по аренде, что является необоснованной налоговой выгодой. Суды трех инстанций поддержали налоговый орган.
Добавим, что платежи за арендуемое имущество относятся к прочим расходам, связанным с производством и реализацией (подп. 10 п. 1 ст. 264 Налогового кодекса). Однако при определении налоговой базы по налогу на прибыль налогоплательщик вправе учесть любые затраты при условии, что они произведены для деятельности, направленной на получение дохода и не содержатся в ст. 270 НК РФ (письмо Департамента налоговой и таможенной политики Минфина России от 28 февраля 2019 г. № 03-03-07/12896).
Вправе ли организация включить убытки в виде потерь от хищения, порчи или недостачи в расходы при налогообложении прибыли? Узнайте из материала «Учет расходов, связанных с выбытием материалов» в «Энциклопедии решений. Хозяйственные ситуации» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
По результатам рассмотрения дела ВС РФ отказал организации в передаче кассационной жалобы для рассмотрения в судебном заседании Судебной коллегии по экономическим спорам ВС РФ.
I have recently started a blog, the information you offer on this website has helped me greatly. Thank you for all of your time & work. «Character is much easier kept than recovered.» by Thomas Paine.
I would like to thank you for the efforts you’ve put in writing this website. I am hoping the same high-grade web site post from you in the upcoming also. In fact your creative writing skills has encouraged me to get my own blog now. Really the blogging is spreading its wings quickly. Your write up is a good example of it.
Today, while I was at work, my cousin stole my iphone and tested to see if it can survive a 25 foot drop, just so she can be a youtube sensation. My apple ipad is now broken and she has 83 views. I know this is completely off topic but I had to share it with someone!
hello!,I love your writing so so much! percentage we keep in touch extra approximately your article on AOL? I require a specialist in this house to solve my problem. May be that is you! Taking a look forward to look you.
Wonderful goods from you, man. I have understand your stuff previous to and you are just extremely excellent. I really like what you have acquired here, really like what you are saying and the way in which you say it. You make it enjoyable and you still take care of to keep it smart. I can’t wait to read much more from you. This is actually a great web site.
certainly like your website but you need to take a look at the spelling on quite a few of your posts. A number of them are rife with spelling problems and I in finding it very troublesome to inform the truth however I’ll definitely come again again.
I went over this web site and I think you have a lot of superb info , saved to bookmarks (:.
Its like you read my mind! You appear to know a lot about this, like you wrote the book in it or something. I think that you could do with some pics to drive the message home a bit, but other than that, this is wonderful blog. An excellent read. I’ll definitely be back.
I have learn some excellent stuff here. Definitely value bookmarking for revisiting. I surprise how a lot effort you put to make any such excellent informative site.
Very interesting subject, thank you for posting.
Wow that was unusual. I just wrote an very long comment but after I clicked submit my comment didn’t appear. Grrrr… well I’m not writing all that over again. Anyway, just wanted to say wonderful blog!
F*ckin’ tremendous things here. I’m very happy to look your post. Thanks so much and i am taking a look ahead to contact you. Will you kindly drop me a mail?
Howdy, i read your blog from time to time and i own a similar one and i was just wondering if you get a lot of spam comments? If so how do you protect against it, any plugin or anything you can suggest? I get so much lately it’s driving me mad so any help is very much appreciated.
You made some decent points there. I looked on the internet for the issue and found most individuals will consent with your blog.
I savour, cause I found exactly what I was taking a look for. You’ve ended my four day long hunt! God Bless you man. Have a great day. Bye
Pretty! This was a really wonderful post. Thank you for your provided information.
I enjoy your work, thankyou for all the informative articles.
Very good written information. It will be supportive to anybody who utilizes it, including me. Keep up the good work — looking forward to more posts.
Superb blog! Do you have any hints for aspiring writers? I’m hoping to start my own site soon but I’m a little lost on everything. Would you suggest starting with a free platform like WordPress or go for a paid option? There are so many choices out there that I’m completely confused .. Any ideas? Appreciate it!
Very interesting information!Perfect just what I was searching for! «The most wasted day of all is that on which we have not laughed.» by Sbastien-Roch Nicolas de Chamfort.
I like what you guys are up also. Such clever work and reporting! Keep up the superb works guys I’ve incorporated you guys to my blogroll. I think it will improve the value of my web site :).
Awsome info and straight to the point. I don’t know if this is really the best place to ask but do you people have any ideea where to get some professional writers? Thanks in advance 🙂