Features of the tax account of leasing operations

1. Features of the tax account of leasing operations Representation of discipline

2. The general data on discipline • НазваниеFeatures of the tax account of leasing operations • It is read for specialitiesTaxes and the taxation of students of higher educational institutions, and also listeners of faculties on specialities: Book keeping, the analysis, audit "and" the Finance and the credit ». • Importance of studying of discipline is the special economic discipline necessary for formation of the modern staff of the Russian state practically in any branch of a national economy, experts in sphere of the taxation and especially in sphere of production of goods and services, and also in system of the international economic relations. • The sphere of professional use will allow to apply the received knowledge in practical work of the bookkeeper to which duties of calculation of taxes are assigned, the control over their duly transfer, and also realization of tax optimization in the organization.

3. The brief description of discipline • The rate is devoted … to the organization and conducting the tax account of leasing operations at лизингодателя and лизингополучателя. The essential attention is given to features of the taxation of leasing operations at various participants. • Also questions of the right regulation of leasing activity are consecrated, the mechanism calculation of leasing payments, the order of drawing up and the discontinuance of the leasing contract is in detail stated.

4. The purposes and tasks of teaching of discipline • The basic purpose of discipline is formation at students of knowledge … in the field of economic bases of leasing and the tax account of the leasing operations necessary in further for understanding of the mechanism of leasing payments, calculation and collection of concrete kinds of taxes, and studying of features of a technique of the taxation of leasing operations at various participants.

5. Place of discipline among related subjects • The given discipline demands preliminary studying of rates … book keeping and the analysis, the right, the finance, taxes and the taxation. • At the same time the discipline is one of base disciplines for discipline …. taxes and the taxation.

6. Initial knowledge • For successful development of a rate the knowledge of bases … the economic theory, book keeping and the analysis, the right, the finance, financial management, taxes and the taxation is required.

7. Final knowledge, skills • As a result of studying discipline students should have REPRESENTATIONS: • About bases of leasing activity; • About methods of calculation of leasing payments; • About the tax account of leasing operations. • As a result of studying discipline students should receive KNOWLEDGE: • Bases of leasing as special kind of enterprise activity; • To form models of the account for the purposes of the taxation in view of accepted administrative decisions; • To appreciate tax base, to be able to reveal problem aspects and to develop measures on their optimization. • As a result of studying discipline students should get SKILLS: • The system approach to studying questions of the theory of the tax account of leasing operations; • Applications of the received knowledge on registration of leasing operations and calculation of taxes in practical activities; • To possess elementary skills of the control over correctness of registration and payment of taxes.

8. The contents of a lecture rate • Theme 1. Economic bases of leasing. • 1.1. Concept and functions of leasing. • 1.2. Objects and subjects of leasing relations. • 1.3. The bases for the discontinuance of the leasing contract. • 1.4. Kinds and forms of leasing. • Theme 2. Leasing payments. • 2.1. Methods of definition of leasing payments. • 2.2. Formation of the schedule of leasing payments. • 2.3. Calculation of size of depreciation charges. • 2.4. Calculation of a payment for used extra resources. • 2.5. Calculation of compensations of a payment for additional services лизингодателя. • 2.6. Calculation of the size of the VAT paid лизингодателем on services of the contract of leasing • Theme 3. The tax account of leasing operations • 3.1. Features of calculation and payment of the tax to the added cost. • 3.2. Features of calculation and payment of the profit tax. • 3.2.1. Taxable incomes лизингодателя under the contract of leasing. • 3.2.2. Charges лизингодателя in the tax account. • 3.2.3. The tax account at лизингополучателя. • 3.2.4. The account of charges at the subjects of the leasing applying simplified system of the taxation. • 3.3. Features of calculation and payment of the tax to property. • 3.4. Features of calculation and payment of the transport tax. • 3.5. Features of a payment for pollution of a surrounding environment. • 3.6. Features of the taxation of the international leasing activity. • 3.6.1. Customs payments. • 3.6.2. The value-added tax. • 3.6.3. The profit tax of the organizations.

9. Theme 1. Economic bases of leasing • The first theme of a rate is introduction in her the essence and the contents, kinds and forms, attributes of leasing reveals. • The purpose of studying of the given theme: is to generate knowledge of leasing, of his functions, attributes, classification of kinds and forms of leasing. This knowledge will promote knowledge trained at development of the further curriculum.

10. Theme 2. Leasing payments • The second theme of a rate is entirely devoted to consideration of leasing payments. • The purpose of studying of a theme is formation of knowledge: in the field of leasing payments, classification of calculation of leasing payments. • Problem of studying of a theme is: the student should know methodical recommendations of leasing payments. It will allow to understand the importance of carried out actions: amortization of leasing property for all validity of the contract, indemnification of a payment лизингодателя behind use by extra means, commissions, a payment for additional services лизингодателя, stipulated by the contract of leasing, and also cost of redeemed property if the contract stipulates the repayment and the order of payments of the specified cost in the form of shares in structure of leasing payments.

11. Theme 3. The tax account of leasing operations • In the given theme you will get acquainted with features of the taxation of leasing operations. • The purpose of studying of the given theme: to give representation about the taxation of leasing activity. During training the student should study features of calculation and payment of taxes at leasing operations. The received information will promote formation of knowledge in the field of the organization of system of the taxation of leasing activity and skill correctly to use legal both acts and the tax code of the Russian Federation, etc. documents. • Problem of studying of a theme is - to give students necessary knowledge in the field of leasing activity and features of the taxation of leasing operations, to impart skills of calculation and payment of taxes in leasing activity in economy of the Russian Federation.

12. Forms of the control The final control • The test

13. Glossary • The glossary - provides interpretation and definition of the basic concepts necessary for adequate judgments of a material. • For example: • Leasing - the system of enterprise activity including, at least, three kinds of organizational-economic attitudes: rent, investment and trading, the maintenance of each of which separately completely settles essence of specific materialfinancial leasing operations; • Tax base - cost, physical or other characteristic of object of the taxation

14. The list of the literature • The basic • The tax code of the Russian Federation (part I and II):По to a condition on • Газман V.D.Lizing.-of m: ГУ ВШЭ, 2005.392 with. • Горемыкин V.A.leasing. Учебник.-Изд.2-е, испр. And доп. - M: Филинъ, 2006.944 with. • Джуха V.M.leasing. A series textbooks, учебн. A settlement Rostov н/Д: the Phoenix, 1999.320 with. • Leasing: tax, accounting and legal aspects.,/L.G.Kursurina.-М.: Economic-legal library, 2007, 191 with.

15. The list of the literature • Additional • Vasilev N.M., Katyrin S.N., Lena L.N.leasing: the organization, a нормативно-legal basis, развитие.-M, 1997. • Degtyaryov E.Lizing or the credit? Influence of the Tax Code on a choice of a source of financing of capital investments // Leasing-courier, №6, 2001 . стр.8-14. • Kashin V.A., Ашуев M.M.tax and regulation of leasing business // the Finance and the credit, №11, 2001.-стр.40-43. • Kolesnikov A.M., Макарова N.JU.theor and practice of leasing: studies. пособие.-SPb. 1996. • Leasing and the commercial credit. М.: Истсервис, 2004. With. 48-50._. • The leasing companies of Russia, release II, 2005, the Edition of Rating agency: Expert{Auditeur} РА. • Лезкович A.O.formation of the market of leasing services. М.: Publishing house of the business and educational literature, 2004.336 with. • Leasing operations: documentary registration and the organization of the account: practical guidance / Under общ. ред. V.V.semenihina.: an Expo, 2007.160 with. • Leasing: economic, legal and organizational bases: studies. The grant for вузов/Under ред. проф. A.M.Tavasieva, проф. P.M.Korshunova.-3 - изд., перераб. And доп. - М.: 2004, 320 with.

16. Independent work • Themes of abstracts • The economic contents of leasing • Classification of leasing operations • Qualitative advantages of leasing • History of development of rent (leasing) • Legislative maintenance of leasing in Russia • Structure, kinds and forms of leasing payments • Structure of leasing payments • Methods of definition of the size of leasing payments

17. Data on the author • Surname a name a patronymic: • Soloveva Natalia Evgenevna • Place of work: the Belgorod state university • Post: the assistant • Faculty: taxes and the taxation • The contact information: • 308033 address, Belgorod, prospectus Vatutina22, an apartment 141. • The Office number 30-12-89 • E-mail Solovjeva.bsu.edu.ru

18. Thanks for attention