How to conduct a rented car in 1c example. How to withhold personal income tax from rental income? Reflection of accrual and deduction of personal income tax from the income of the lessor
In accordance with Art. 632 Civil Code Russian Federation under a lease agreement vehicle with a crew, the lessor provides the lessee with a vehicle for temporary possession and use for a fee, and provides services on its own for its management and maintenance. The procedure, conditions and terms for the payment of lease payments are determined by the lease agreement.
In this article, we are on specific example Let us consider in detail what operations the lessee must perform to record the lease of a vehicle with a crew in the 1C: Accounting 8 revision 3.0 program.
Let's look at an example.
The Dawn organization applies general regime taxation - the accrual method and PBU 18/02 "Accounting for calculations of corporate income tax."
The organization rents from its employee who is not registered as individual entrepreneur, a vehicle with a crew. Services provided under the contract are not included in job duties employee under an employment contract and end up outside of working hours. In accordance with the lease agreement, the monthly payment is 50,000 rubles, including the rent for the provision of a car for temporary possession and use - 20,000 rubles, remuneration for the provision of services for driving and its technical operation - 30,000 rubles. Funds are transferred to the employee's bank account on a monthly basis on the last day of the month on the basis of a signed act. The rented car is used for the management needs of the organization.
In accordance with clauses 5 and 7 of PBU 10/99 "Organization costs", the organization's costs associated with renting a car with a crew, which is used for management needs, in accounting refer to expenses for ordinary activities and, accordingly, can be taken into account on account 26 " General running costs". These expenses are recognized monthly on the date of signing the car lease deed. For settlements under an agreement with a lessor who is an employee of the organization, the program can use account 76 "Settlements with other suppliers and contractors", and more specifically subaccount 76.10 "Other settlements with individuals".
For the purpose of taxation of profits, the rent paid under the lease agreement for a vehicle with a crew is included in other expenses related to production and sale (subparagraph 10 of paragraph 1 of article 264 of the Tax Code of the Russian Federation), and is recognized in the same way as in accounting for the date of signing the act (subparagraph 3 of paragraph 7 of article 272 of the Tax Code of the Russian Federation).
Now let's deal with personal income tax.
Income received by an individual from the lease of property, as well as in the form of remuneration for services for the management and technical operation of a car, are subject to taxation and form tax base according to personal income tax (subparagraphs 4, 6, paragraph 1 of Article 208, paragraph 1 of Article 209 of the Tax Code of the Russian Federation).
An organization that pays income to an individual is recognized as a tax agent for personal income tax and is obliged to calculate, withhold from an individual and transfer to the budget the corresponding amount of tax (clauses 1, 2 of article 226 of the Tax Code of the Russian Federation).
The calculation of the amount of personal income tax is made at the rate provided for in clause 1 of Art. 224 of the Tax Code of the Russian Federation (13%), on the date of actual receipt of income, determined in this case in accordance with paragraphs. 1 p. 1 of Art. 223 of the Tax Code of the Russian Federation, as the day of payment of income (the day the payment is transferred under the lease agreement to the bank account of the lessor) (clause 3 of Article 226 of the Tax Code of the Russian Federation).
Calculated personal income tax amount is withheld by the tax agent directly from the income of the taxpayer upon their actual payment (clause 4 of article 226 of the Tax Code of the Russian Federation).
When paying income in cashless form the organization transfers to the budget the amount of calculated and withheld personal income tax no later than the day following the day of transfer Money to the lessor's bank account (clause 6 of article 226 of the Tax Code of the Russian Federation).
Now let's see how such a payment is subject to insurance premiums.
The rent paid to an individual (lessor) for the temporary possession and use of a vehicle under a vehicle lease agreement with a crew is not subject to mandatory pension insurance premiums. social insurance in case of temporary disability and in connection with motherhood, for compulsory health insurance(Clause 4 of Article 420 of the Tax Code of the Russian Federation). It is not attributed to the object of taxation of insurance premiums, provided for in paragraph 1 of Art. 20.1 Federal law dated 24.07.1998 No. 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases."
At the same time, remuneration to an individual for the provision of services for driving a car and its technical operation is subject to insurance premiums for compulsory pension insurance and compulsory health insurance, but is not subject to insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity (subparagraphs 1 clause 4 of article 420, clause 2 of clause 3 of article 422 of the Tax Code of the Russian Federation). The remuneration is subject to insurance premiums for compulsory social insurance against industrial accidents and occupational diseases only if, in accordance with the concluded agreement, the lessee is obliged to pay insurance premiums to the insurer (clause 1 of article 20.1 of Law No. 125-FZ). In the example we are considering, such a requirement is not spelled out in the lease agreement.
Insurance premiums accrued to the amount of remuneration in accounting refer to expenses for ordinary activities and are recognized in the period of accrual of contributions.
Let's go back to our example. To accrue to an employee (individual) rent and remuneration for the provision of services for driving a car and its technical operation, we will use the Operation document in the program. In the same document, you can also charge (withhold) personal income tax, charge insurance premiums. Insurance premiums are charged only from the amount of remuneration for the provision of services for driving a car and its technical operation (30,000 rubles). Consequently, the amount of personal income tax is 6,500 rubles. (50,000 rubles * 13%), the amount of the Pension Fund - 6,600 rubles. (30,000 rubles * 22%), the amount of FFOMS - 1,530 rubles. (30,000 rubles * 5.1%).
The transactions generated by the accountant in the Transaction document are shown in Fig. 1.
To pay rent and remuneration for the provision of services for driving a car and its technical operation in the program, you can use the document Write-off from the current account with the transaction type Transfer to an employee under a work contract. Amount payable for deducting personal income tax is 43 600 rubles. (50,000 rubles - 6,500 rubles).
The document Write-off from the current account and the result of its execution are shown in Fig. 2.
In accounting and for profit tax purposes, entries have been made. Further, by the date of transfer of the payment under the lease agreement to the bank account of the lessor, it is necessary to reflect the fact of calculating and withholding personal income tax in the program in special registers for recording personal income tax. To do this, we need a document Operation personal income tax accounting.
In the above document, in our case, three tabs are filled.
First, on the Income tab, it is necessary to indicate that an employee of the organization has recognized income with the code 2400 "Income from the use of any vehicles in connection with transportation ..." for the cost of rent (20,000 rubles) and recognized income with the code 2010 "Payments under civil law contracts "for the amount of remuneration for the provision of services for driving and technical operation (30,000 rubles).
Secondly, on the tab Calculated at 13% (30%), in addition to dividends, it is necessary to indicate the amount of personal income tax calculated for each type of income (respectively 2,600 rubles and 3,900 rubles).
Thirdly, on the Withheld for all rates tab, you must specify the tax rate, the amount of personal income tax withheld, the period for transferring tax to the budget and the amount of income paid for each income code.
An example of filling out the document The operation of personal income tax accounting is presented in Fig. 3.
When posting, the document does not generate any accounting entries. The document makes movements only on personal income tax accounting registers.
In the Register of Income Accounting for calculating personal income tax the amount of income registered by us with codes 2400 and 2010 will be reflected.
In the register Calculations of taxpayers with a budget for personal income tax, records with the movement type "Arrival" show that personal income tax has been calculated. Records with the type of movement "Expense" show that personal income tax has been withheld from the taxpayer's income.
In the register Calculations of tax agents with a budget for personal income tax, the records generated by the document show that now the organization, as tax agent, must pay the tax amounts withheld from the income of an individual to the budget.
The result of the document The personal income tax accounting transaction is shown in Fig. 4.
Now the time has come to reflect the fact of accrual of insurance premiums in the special registers of the program. To do this, we need the document Contributions accounting operation.
In the above document, in our case, we will have to fill in two tabs.
On the tab Calculated contributions, it is necessary to indicate the amounts of calculated and accrued insurance contributions for compulsory pension insurance (6,600 rubles) and for compulsory medical insurance (1,500 rubles).
On the tab Information about income, you must specify the type of income - Civil contracts and the amount of income - 20,000 rubles.
When conducting the document, it will form entries in the registers for accounting of insurance premiums: Insurance premiums are calculated, Insurance premiums for individuals and Income accounting for calculating insurance premiums.
An example of filling out a document The operation of accounting for contributions and the result of its implementation are shown in Fig. 5.
In accordance with the legislation, when paying out income in non-cash form, the organization transfers to the budget the amount of calculated and withheld personal income tax no later than the day following the day the funds are transferred to the lessor's bank account.
To reflect in the program the operation of transferring the tax amount to the budget, we will use the document Write-off from the current account with the operation type Tax payment.
When conducting, in addition to the accounting entry on the debit of account 68.01 and the credit of account 51, the document will make movements in the registers for personal income tax.
Register Payment Personal income tax agents (for distribution) will register (income) and immediately write off (expense) the amount of personal income tax paid to the budget. This means that the transferred amount of tax has been paid in full for a specific individual - for the lessor.
In the register of Taxpayers' settlements with a budget for personal income tax, an entry will be formed with the type of movement "Expense", which means that personal income tax for an individual (lessor) is transferred to the budget.
The document Write-off from the current account and the result of its execution are shown in Fig. 6.
Now it remains only to check the result of our actions. First, let's form a Register tax accounting on personal income tax for one employee of interest to us.
From this register, we see that the employee registered income in the amount of 30,000 rubles in January. with the code 2010 and income in the amount of 20,000 rubles. with the code 2400. Accordingly, the taxable amount of income is 50,000 rubles, the tax to be charged is 6,500 rubles.
On January 31, 2018, the tax amount was calculated and withheld from the taxpayer's income. The next day, in accordance with the law, the tax amount was transferred to the budget. Everything we saw is fully consistent with the example we performed.
A fragment of the Personal Income Tax Register for an employee who leases a vehicle with a crew is shown in Fig. 7.
For complete confidence, we will draw up a 6-NDFL declaration for the first quarter of 2018 and see what we got there.
The amount of income actually received is 50,000 rubles, the amount of withheld tax is 6,500 rubles.
The date of actual receipt of income and the date of tax withholding is 01/31/2018, the tax transfer deadline is 02/01/2018.
Let's see what happened in the program with insurance premiums. To do this, we will generate a declaration Calculation of insurance premiums. Section 1 of this calculation is shown in Fig. nine.
And finally, let's check how the 2-NDFL certificate is generated in the program.
A certificate issued to an employee is generated in the program using the document of the same name.
The "head" of the document indicates taxable period and a specific employee is selected.
The tabular section is filled in automatically using the Fill button. As we can see, the employee received income in the amount of 50,000 rubles in January. From this income, personal income tax was calculated and withheld in the amount of 6,500 rubles. Personal income tax was fully transferred to the budget.
The 2-NDFL document for employees is shown in Fig. ten.
All the checks we performed showed that we performed this operation correctly in the 1C: Accounting 8 edition 3.0 program.
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The service is open specifically for customers working with the 1C program of various configurations or being on information and technical support (ITS). Ask your question and we will be happy to answer it! A prerequisite for obtaining advice is the presence of a valid ITS agreement Prof. The exception is Basic versions of PP 1C (version 8). For them, a contract is not required.
Vehicle rental can be provided in two options: with and without a crew. These two factors determine the accounting, both by the lessee and by the lessor, if the latter is legal entity... Most often, transport for temporary use is provided by the company's employees. The provision of a vehicle for rent with a crew is the transfer of a vehicle for temporary use, in which the owner is responsible for driving and maintaining it in good condition (on the move, not requiring repair). When renting without a crew, the vehicle is handed over to the lessor, he bears full responsibility for its safety and bears the costs of its operation.
Renting a car of an employee without a crew - how to reflect it in the accounting?
Lease - accounting with a lessee When an organization leases a vehicle, a fee for its temporary use is charged:
- on the debit of account 20 (26.44 ...) and credit 60 (73, 76).
If the lessor is a legal entity or individual entrepreneur applying the main taxation regime, then VAT can be deducted based on the invoices issued. When a vehicle is rented from an individual, including an employee, the organization must withhold income tax from the payment amount, and transfer it to the budget on the day the lease is paid. When there are costs for maintenance (repair) and operation (fuels and lubricants) of a vehicle (when renting without a crew), they are accounted for in general order and written off as expenses.
The rented vehicle is accounted for in accounting on account 001.
How to reflect an employee's car rental in 1c?
Please note: a rented car is not credited to the balance on account 01 in accounting, since it is not the property of the company. The lessee does not charge amortization. Payments made for the use of rented motor vehicles are reflected in the accounts according to the activities that the company conducts. For this, accounting entries are used: D 20, 23, 25, 26, 29, 44 K 60, 73, 76.
To reflect the lease of a car by the lessee in accounting, the following accounting entries are used:
- D 20, 44 K 76 - posting for accrual of rent;
- D 76 K 68 - posting to withhold personal income tax from payment for the use of property rented from an individual;
- D 76 K 50, 51 - payment for the operation of the rented vehicle.
If the car is taken from an employee of an individual, then instead of account 76, account 73 is taken.
Vehicle rental in accounting
Rice. 6 - Creation of the document "Accrual of other income". Fill in the document "Accrual of other income" by selecting the required type of income "Rent of transport" (Fig. 7). Rice. 7 - Manual filling of the document "Accrual of other income".
4.
To reflect other income in accounting, create a document "Reflection of salaries in accounting", for this go to the section "Salary - Reflection of salaries in accounting" (Fig. 8). Rice. 8 - "Salary - Reflection of salaries in accounting." Next, in the "Reflection of salary in accounting" form, select "Create" (Fig. 9).
Rice. 9 - Creation of the document "Reflection of salaries in accounting". In the opened document "Reflection of salary in accounting", select the month and organization, and then click "Fill" (Fig. 10). The document will be automatically filled in based on the data on other income that we entered earlier (Fig.
10, fig. eleven). Rice. 10 - Filling out the document "Reflection of salaries in accounting".
Car rental in 1s 8.3
Indicate the actual service life, which is calculated from the date of the introduction of the fixed asset into operation by the first owner. After that, mark the depreciation amount accrued during this time and mark the total period useful use... At the end, the residual is knocked out and the contractual value of the fixed asset is entered.
4 Specify the data about the fixed asset as of the date of registration in the accounting by the host party. For this, section 2 of the act is filled in. Specify the cost of the object, and also select the method for calculating depreciation. After that, fill in a brief individual characteristic of the OS object.
5
Attention
Write down the conclusions of the commission for the transfer and acceptance of the fixed asset on the third page of the act in the form No. OS-1. Indicate whether the object matches technical specifications, and list the points that need improvement. Certify the document with the signature of all members of the commission and the seal of the parties.
Car rental accounting and tax accounting
Info
Important: if a rental car is provided by a company, then payments related to operation are considered income, and if a car is rented from an individual, for example, an employee, slightly different tax liabilities... CONTENT:
- 1 Car rental accounting
- 1.0.1 Accounting entries for car rental accounting
- 1.1 Accounting for renting a car without a crew from an employee
- 1.1.1 Tax accounting of renting a car without crew
- 1.2 Tax accounting when renting a car with a crew
The basis for including data on car rental in accounting is an acceptance certificate, which details the cost, mileage, results of technical inspection, and the registration number of the main agreement. In this case, the tenant should note this transport on the off-balance sheet account 001, the posting has the form - D001.
Car rental from an employee in 1s 8.3
The rent was issued to the employee from the cash register minus income tax 73 50 508.5 Accounted for fuel and lubricants (at cost without tax) 10 60 91.5 Calculated VAT on fuel 19 60 91.5 Accepted VAT deducted 68 19 508.5 Fuel written off 26 10 508.5 Considered expenses 90 26 500000 Vehicle returned to employee 001 Tax accounting for renting a car without a crew VAT for a rented vehicle without a crew Tax included in the rental price can be taken into account by the lessee in tax accounting (taken for deduction) if:
- the lessor has submitted an invoice with allocated VAT, drawn up in accordance with applicable standards;
- The vehicle is used in operations accompanied by the accrual of added tax;
- there is a document confirming the receipt of a car rental - for example, an acceptance certificate.
In this case it comes only about cases when the lessor is not an individual without an individual entrepreneur.
Taxation and accounting of car rental from an individual
Important
You will need
- - form of form No. OS-1.
Instruction 1 Fill in the first page of the transfer and acceptance certificate of the fixed asset. First, indicate the data about the sending organization and the receiving organization: full name, TIN and KPP code, registration address. Please note the basis for drawing up the deed, which may be a sales contract, invoice or invoice.
On the right side of the first page there is a table that only the transmitting side fills in. If the OS is new, then dashes are put in these fields. 2 Prepare a statement of confirmation if the organization transferring the fixed asset uses special treatment taxation and did not determine depreciation group... It indicates the group in which the received OS will be listed. 3 Enter the data in section 1 of the act on the form No. OS-1. It is filled only by the transmitting side.
Tax accounting when renting a car with a crew The owner of a car, renting it with a crew, must independently service the transport, since in fact he starts working for the company. Important: the company pays only for rent and running costs, for example, such as the purchase of fuel and lubricants for the possibility of operating the transport. In the future, these expenses are taken into account when calculating the tax base.
In order to reflect such a lease in tax accounting, it is necessary to take into account the following facts: VAT offset occurs in the same manner as when renting a vehicle without a crew; If the landlord is an individual, personal income tax is offset at a rate of 13%, in the same manner as when hiring funds without a crew. If the owner of the car is an individual entrepreneur or an organization, then the lessee should not deduct personal income tax from the driver's salary.
Accounting for a rented nc without a crew in 1s
VAT) leased from an organization (employee) 44 76 (73) Tax has been allocated from the rent (for organizations on DOT) 19 76 Amount transferred lease payment to the lessor 76 (73) 50 (51) Personal income tax withheld from payment for renting a car if it is taken from an individual (for example, an employee) 73 68. Personal income tax of the Car is removed from the register and returned to the owner 001 Accounting entries from the lessor The car was leased 01. Rent 01.1 Charged for the renter if this transaction is not an ordinary activity 76 91.1 Charged if renting a car is normal view of the lessor's activities 76 90.1 VAT charged to the budget 91.2 (90.2) 68 VAT Receipt of payment from the lessee 51 76 Accounting for renting a car without crew from an employee Important: when renting a vehicle without a crew, the landlord pays only the costs of technical inspection, all other payments are due tenant.
Accounting for a rented vehicle without a crew in 1s 8.2 zup
Renting a car without a crew - the procedure for accounting and reflection in 1C: Enterprise 8 The norms of civil legislation do not prevent the conclusion of a lease agreement, if one party of which is a legal entity, and the other party is an individual. Therefore, an organization can rent a car from an individual. According to Art. 642 of the Civil Code of the Russian Federation under a contract for the lease of a vehicle without a crew, the lessor provides the lessee with a vehicle for a fee for temporary possession and use without rendering services for its management and its technical operation.
Instructions for reflecting in 1C: 1. To reflect payments for car rental in the "1C: Salary and Human Resources 3.1" configuration, you need to configure the program, for this you need to go to the "Settings - Payroll" section (Fig. 1). Rice. 1 - "Settings - Payroll".
On the Internet, I have come across advice to enter a civil law contract for an individual who is not an employee, but I believe that this method is incorrect, because the program will automatically charge this individual with insurance premiums to the Pension Fund of the Russian Federation and the MHIF, which is wrong. It is more correct to enter calculus and withholding Personal income tax document"Adjustment of accounting for personal income tax, insurance premiums and UST." In order to open the list of documents, you must select the menu item "Payroll by organization" - "Taxes and contributions" - "Adjustment of accounting for personal income tax, insurance premiums and UST". Another way to enter this document is through a general journal of personal income tax and insurance premium accounting documents.
Car rental in 1s 8.3
Sometimes the tax agent uses code 4800 “Other income”, but this may raise questions from the tax authorities. Enter the amount of income and go to the tab "Personal income tax at a rate of 13%".
Here you need to select an employee in the tabular section "Calculated tax" and enter the calculated tax amount manually. We pass to the tab "Personal income tax withheld". For the document "Adjustment of accounting for personal income tax, insurance premiums and UST", the set settings of the payroll parameters do not apply, and even if the checkbox "When accrual of personal income tax to accept the calculated tax for accounting as withheld ", they do not work for this document - this is a document for entering manual corrections.
Therefore, on the tab “Personal income tax withheld”, we manually enter the tax rate and the amount withheld. We post the document and close it. 2. Transfer of personal income tax to the budget.
Now you need to reflect payment of personal income tax to the budget.
1c lessons for beginners and practicing accountants
In order to reflect the payment to an employee of the organization for renting a car in the program, we will use the document "Accrual of other income". This document becomes available after we turn on the checkbox “Other incomes are registered individuals not related to wages "in the section" Settings "- Payroll.
Attention
Next, go to the section "Payments" - "Non-salary income" - create "Accrual of other income". In the document, we set the type of income "Rent of transport", the income code for personal income tax 2400 is put down automatically.
In the tabular section, select the employee / individual and the accrued amount. As you know, there are no postings in ZUP 3.1. For the formation of transactions in Accounting program, the method of reflection, which is set in the "Account, subconto" field, is responsible.
But the reflection method allows you to select only the debit account.
Rent of premises in 1c 8 "accounting" edition 3.0
How in the program "1C: Salary and Human Resources Management 8" version 3.0 to charge third-party individuals with payment for car rent and take this income into account for personal income tax purposes? The video was made in the program "1C: Salary and personnel management 8" release 3.0.23.128. In the program "1C: Salary and Human Resources Management 8", version 3.0, the possibility of calculating payment for car rental to third-party individuals should be enabled in the Settings menu - Payroll - checkbox Other income of individuals not related to remuneration is registered. When the flag is checked, the Other income item is active in the Salary menu. The document must indicate the Type of income. The fields Personal income tax code and Insurance premiums are filled in automatically in accordance with the directory Types of other income of individuals.
In the list part of the document, you must specify the Recipients of income on the appointed date of payment.
ZUP 8.3 payment of car rental
Info
If necessary, you should also indicate separate subdivision from which the transfer was made.
- The next step is to fill in the tab with deductions. It also needs to reflect the date of receipt of income, personal income tax rate(it is 13%, and if the employee is not a resident, then 30%), the amount of tax paid.
The date of transfer of the withheld amount must be no later than the next day after the rent has been transferred. The receipts code is 1400, as they are received from the lease of the property. If necessary, you should indicate the branch or representative office, if the payment was made from his accounts.
Reflection of personal income tax from rental income in 1C accounting
You can find it either through the main menu, the item "Payroll by organization" - "Taxes and contributions" - "Journal of personal income tax and UST accounting documents", or on the desktop, the "Taxes" tab, the link "Journal of personal income tax accounting documents, insurance premiums in the Pension Fund of the Russian Federation, FSS, MHIF ". Introduce new document... On the tab "Personal Income Tax: Income and Taxes", add a new line.
An employee is selected from the directory "Individuals", which means that we can not hire him. The Individuals directory in the Payroll and Human Resources program stores all individuals with whom the organization has ever had a relationship, including those who have never been its employees (for example, job candidates).
We also enter there an individual - a tenant, if he is not an employee. If the landlord is an employee of the organization, then we find him in the directory "Individuals" and select.
Instructions
As part of the lease, the car owner is paid a fee that is recognized as income and is subject to personal income tax (PIT), regardless of whether the vehicle owner is an employee of the organization or not. Therefore, when accounting for a car rental, perform in 1C:
- posting of the vehicle;
- write-off of rent for expenses;
- withholding personal income tax from the owner of the car.
Draw up the lease relationship with documents that will serve as the basis for accounting entries:
- car rental agreement;
- vehicle acceptance certificate.
For lease transactions, use the following accounts:
20 "Main production"
25 "General production costs"
26 "General expenses"
44 "Costs of sale"
68.01 "Calculations of taxes and fees - personal income tax"
76 "Settlements with by different debtors and creditors "
001 Off-balance sheet account "Leased fixed assets"
Please note: Accounts 20, 25, 26 and 44 are used to write off expenses, so select the one that matches accounting policies your enterprise.
In the 1C program, open the "Operations entered manually" tab and do:
Dt 26 (20, 25, 44) Kt 76 - rent is charged;
Dt 76 Kt 68.01 - the amount of personal income tax withheld is reflected.
Select the required line from the "Contractors" directory and specify the lease agreement.
In addition, capitalize the car in debit 001 "Leased Fixed Assets" with the accounting statement.
In order for the amount of personal income tax withheld to be taken into account when generating a 2-personal income tax certificate, open the "Salary" block in the 1C program - "Accounting data wages in an external program ". In the tab "Personal income tax: taxes and income", select the landlord from the directory "Employees", specify the month, date, code and amount of income, then go to the section "Personal income tax: at the rate of 13%" and fill in the required lines in the tab "Calculated tax" ...
In the event that the owner of the rented car is not an employee of the organization, make entries in the directories "Contractors" and "Employees" and enter all his data, without applying for a job through personnel documents.
Sources:
- car rental in 1s
Sometimes in the process economic activity some employers rent out their own property. As a rule, to carry out such operations, it is necessary to conclude a lease agreement, according to which one of the parties will be the lessor, and the other - the lessee. According to the normative legal act, the second party must pay the first rent, the amount of which is specified in the contract. The lessor must record the transactions under the lease in the accounting records.
You will need
- - lease contract.
Instructions
Everything financial results, received from the lease of property, show as deferred income or as part of non-operating income that increase the tax on. Amounts depreciation charges be included in other expenses, thereby reducing income tax.
On the basis of the lease agreement and the act of transfer and acceptance in accounting, make: - D01 "Fixed assets" subaccount "Rent of fixed assets" K01 "Fixed assets" - the property was transferred under the lease agreement;
- D62 "Settlements with buyers and customers" K91 "Other income and expenses" subaccount "Other income" - the fee was charged under the lease agreement;
- Д91 "Other income and expenses" К68 "Calculations of taxes and fees" subaccount "VAT" - VAT accrued under the lease agreement;
- D91 "Other incomes and expenses" subaccount "Other expenses" K02 "Depreciation of fixed assets" subaccount "Rent of fixed assets" - depreciation is charged on the property leased;
- D51 "Settlement accounts" or 50 "Cashier" K62 "Settlements with buyers and customers" - the fee was charged under the lease agreement.
Please note that all correspondence of invoices must be done only on the basis of accompanying documents, for example, the amount of depreciation deductions is reflected on the basis of an accounting statement-calculation, and the calculation of rent is based on an extract from the current account, payment orders, receipts and receipts. cash orders.
Related Videos
If the company receives income from the lease of property, it is necessary to correctly calculate and pay taxes on time. When using the leased property, the organization must include the lease expenses in cost items in accordance with the law.
Instructions
The organization-lessor issues an invoice to the tenant every month for the services rendered. The rent is calculated in accordance with the lease agreement signed by both parties. The income received by the lessor includes taxable base for calculating taxes.
When renting out the premises, the owner re-submits invoices to the tenant for utilities... The operating and maintenance costs of the premises can be invoiced separately as a variable part of the rent.
The company-lessor enters the invoice into the 1C program in the "Documents" section, then into the "Sales management" subsection and the "Sale of goods and services" sub-item. When filling out the document, you need to choose the correct contractor-tenant and fill in the "Agreement" field.
Vehicle rental can be provided in two options: with and without a crew. These two factors determine the accounting, both by the lessee and by the lessor, if the latter is a legal entity. Most often, transport for temporary use is provided by the company's employees. The provision of a vehicle for rent with a crew is the transfer of a vehicle for temporary use, in which the owner is responsible for driving and maintaining it in good condition (on the move, not requiring repair). When renting without a crew, the vehicle is handed over to the lessor, he bears full responsibility for its safety and bears the costs of its operation.
Car rental accounting and tax accounting
Example LLC "Solnyshko" under a donation agreement received from the only participant a LADA Granta car worth 250,000 rubles. In the car service, LADA Granta was repaired in the amount of 52,000 rubles.
The state fee was 2,500 rubles. The LLC accountant put the car into operation in the following order:
- Dt 08 Kt 98 - 250,000 rubles. - LADA Granta was received from the only participant free of charge;
- Dt 08 Kt 60 - 52,000 rubles. - expenses for auto repair are reflected in the accounting;
- Dt 68 Kt 51 - 2,500 rubles. - the duty has been paid from the settlement account of the LLC;
- Dt 08 Kt 68 - 2 500 rubles. - expenses were included in original cost LADA Granta;
- Dt 01 Kt 08 - 304,500 rubles.
Car rental in 1s 8.3
- Menu: Operations - Accounting - Operations entered manually.
- Click the "Create" button and select the "Operation" document type.
- Click the Add button to create a new transaction.
- In the "Account Dt" field, select the accounting account for leased fixed assets.
- In the "Subconto1 Dt" field, select the landlord from the "Contractors" lookup.
- In the "Subconto2 Dt" field, select an item of fixed assets accepted for temporary use (lease).
- In the "Amount" field, reflect the cost of the object accepted for accounting.
- In the "Contents" field, you can specify the name of the operation being performed.
- For the document "Operation" there is a printable form "Accounting note", which can be printed by clicking the button "More - Accounting note".
- Click the "Save and Close" button to save and post the document. Rice. Fig. 1
Vehicle rental in accounting
Select the required line from the "Contractors" directory and specify the lease agreement. In addition, record the car in the debit of off-balance sheet account 001 "Leased Fixed Assets" with an accounting statement.
Attention
In order for the amount of personal income tax withheld to be taken into account when generating a 2-personal income tax certificate, open the "Salary" block in the 1C program - "Payroll data in an external program". In the tab "Personal income tax: taxes and income", select the landlord from the directory "Employees", specify the month, date, code and amount of income, then go to the section "Personal income tax: at the rate of 13%" and fill in the required lines in the tab "Calculated tax" ...
Car registration in accounting
Add to favorites From the proposed article, the reader will learn how to correctly register a car, depending on the source of its receipt.
Classification and assessment of cars Documenting and analytical accounting of the receipt of the car. Results Classification and valuation of cars Based on the provisions of PBU 6/01 "Accounting for fixed assets", approved by order of the Ministry of Finance of the Russian Federation No. 26n dated 30.03.2001, the car belongs to fixed assets (OS). The exceptions are cars purchased for resale (in which case they are a commodity) and vehicles manufactured in the enterprise (in which case they are accounted for as finished goods).
Find out which property belongs to the fixed assets of the enterprise here.
You will need
- - form of form No. OS-1.
Instruction 1 Fill in the first page of the transfer and acceptance certificate of the fixed asset. First, indicate the data about the sending organization and the receiving organization: full name, TIN and KPP code, registration address.
Please note the basis for drawing up the deed, which may be a sales contract, invoice or invoice. On the right side of the first page there is a table that only the transmitting side fills in.
Info
If the OS is new, then dashes are put in these fields. 2 Draw up a confirmation certificate if the organization transferring the fixed asset uses a special taxation regime and has not determined the depreciation group. It indicates the group in which the received OS will be listed.
3 Enter the data in section 1 of the act on the form No. OS-1. It is filled only by the transmitting side.
Posting in 1s of registration of a rented car
The economic activities of enterprises require transportation. Today, managers prefer to rent personal cars of employees or third-party individuals to the acquisition of their own fleet and the maintenance of a staff of drivers.
Car lease agreements have certain features of reflection in accounting, including in the 1C program. Instruction 1 Under the lease agreement, the car owner is paid remuneration, which is recognized as income and is subject to personal income tax (PIT), regardless of whether the vehicle owner is an employee of the organization or not.
Therefore, when accounting for a car rental, perform in 1C following operations: - posting of the vehicle; - write-off of rent for expenses; - withholding personal income tax from the owner of the car.
Important
With the subsequent disposal of the car, this number is not subject to use for accounting for other OS. The receipt of the car is formalized by the acceptance certificate OS-1 or by an independently developed and approved form.
The act is drawn up for each car with the obligatory attachment of technical documentation. The accounting of cars at the enterprise should be carried out in the analytics for each classification group, by location and by source of purchase.
This accounting procedure is provided by the data contained on the cards opened for each inventory item, and synthetic accounting for account 01. The standard form of the card is the OS-6 form. Enterprises that have a small number of fixed assets are allowed to keep their records in the inventory book by places of registration and classification groups.
- Dt 68 Kt 19 - 216,000 rubles. - VAT on the invoice of LLC "Stanin" is accepted for deduction;
- Dt 60 Kt 62 - 1,416,000 rubles. - the offset of mutual obligations of LLC Alpha and LLC Stanin under the barter agreement was carried out;
- Dt 01 Kt 08 - 1,200,000 rubles. - Nissan is put into service.
Documenting and analytical accounting of the vehicle receipt The useful life of the vehicle in months is determined on the basis of the OS classifier. The OS classifier can be found here. From January 1, 2017, a single regulatory document for acceptance of fixed assets for accounting, the classifier of fixed assets OK 013-2014 will be used. When the car arrives at the enterprise, it is assigned inventory number, which remains unchanged throughout the entire service life of the car at a given enterprise.
Example LLC "Fortuna" purchased a new Ford car at a car dealership worth 1,200,000 rubles. VAT excluded The state duty paid for the registration of the car amounted to 2,000 rubles. Fortuna's accountant made the following entries:
- the payment was transferred to the car dealership for the car: Дт 60 Кт 51 - 1,200,000 rubles;
- the car came from a car dealership: Dt 08 Kt 60 - 1,200,000 rubles;
- LLC "Fortuna" transferred from the account state fee: Dt 68 Kt 51 - 2,000 rubles;
- the cost of paying the fee was taken into account when determining the initial cost: Dt 08 Kt 68 - 2,000 rubles.
- the car was put into operation: Дт 01 Кт 08 - 1,202,000 rubles.
- When making a contribution to the authorized capital - the cost of the car according to the opinion of the appraiser.
Example A participant of LLC "Style" Borisov P. P. made a contribution to authorized capital Ltd. by car Volvo.
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