Prices for building materials: expert forecasts. Prices for building materials: expert forecasts Insurance premiums to the Pension Fund, Federal Social Insurance Fund of the Russian Federation and the Federal Insurance Fund

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The monthly volume of construction work in Russia continues to decline. However, the scale of the decline compared to the same period of the previous year becomes smaller every month. Perhaps the situation will stabilize in the coming months. However, it is still too early to talk about the end of the crisis.

According to IndexBox, the construction and finishing materials in January - May 2016 developed under the influence of the following trends:

Reduction in residential construction volumes (-16.1% y/y);
Slight increase in non-residential construction volumes (+3% y/y);
Decrease in the production of construction raw materials and production of basic building materials (-4.3% and -8%, respectively);
Growth in production volumes of finishing materials (+5.3%);
Decrease in investment in construction by 1.6% from the 2015 level.

What's happening with the construction site now?

Housing construction

The real estate market is very inertial. A year or more may pass between crisis events and their consequences. According to developers, the latest peak in sales primary market housing fell in December 2014, when, with the onset of the currency shock, citizens who had available funds invested them in the purchase of apartments. Already in the first months of 2015, sales fell by 30 - 35% and now remain at approximately the same level.

Most housing in Russia is sold at the construction stage upper floors, but before the official entry of the object according to documents. The record housing commissioning in 2015 (85.3 million sq. m., + 1.4% y/y) is due to the fact that throughout the year, but mainly in the first months, the market absorbed funds that had arrived earlier. The decline began in June 2015. Construction showed the worst values ​​in February of this year (-23% y/y), then in March and April the decline slowed down somewhat, amounting to -14% and -6%, respectively. Just 1 sq. In 2016, 15.6 million sq. m. were built. m of housing (-16.1% y/y).

The decline in sales occurred mainly due to individuals who bought apartments with personal savings, without attracting any additional funds. During the current crisis, their share has decreased from 65% to 55%. Against this background, the state is making the maximum available efforts to stimulate the housing market, including in order to keep banks and the construction complex afloat. I found useful information on the Internet about the newest slot machines.

Thus, when purchasing an apartment within the framework of the subprogram “Providing housing for young families” of the federal target program “Housing” for 2015 - 2020, a subsidy of at least 30% of the estimated cost of housing is provided. In February it was extended until the end of this year. At the same time, there is a Mortgage Loan Rate Subsidy Program, within which the preferential rate should not exceed 12%. During the period from March to December 2015, 211 thousand loans were issued under the Program in the amount of 374 billion rubles. (35% and 37%, respectively, of the total number and volume of all ruble mortgage loans). Taking into account the supply chain, these measures indirectly keep the demand for construction and finishing materials from falling deeply.

In the consumer retail segment related to finishing and building materials, the situation is now a little better. The number of consumer loans issued, which include loans for minor repairs, in January - May 2016 decreased by 31% y/y, real incomes of the population fell by 4.7% y/y. Against the backdrop of inflation, the average purchase size is decreasing, and interest in cheap materials, including domestic ones, is growing.

Non-residential construction

Based on the results of the 1st quarter. In 2016, the volume of commissioned non-residential buildings increased by 3% YoY and amounted to 4.8 million sq. m. m. Compared to 1 sq. 2015 the share of agricultural and industrial buildings(up to 26.5% and 14.3%, respectively), the share of commercial buildings decreased to 32.7%.

In our opinion, these are the first signs of profound shifts. If in the 2000s and after the 2009 crisis the market experienced some shortage of retail and office space, now the demand has already been largely satisfied and, apparently, there will be no growth in this segment for a long time. The decline in the construction of social facilities is associated with budget spending cuts. On the contrary, counter-sanctions created conditions for development Agriculture. As will be shown below, in the medium term there may be a slight recovery in the industrial construction sector and sales of materials for the b2b segment.

Investments

In Russia, almost 2/3 of investments in fixed assets are associated with the construction industry, and during periods of crisis, the share of construction in investments grows. In 2015, 5,945.5 billion rubles were invested directly in construction, which is 40.8% of all investments in fixed capital for the same period.

Investments and the volume of construction work have been experiencing negative dynamics since mid-2012, with investment activity in this moment concentrated primarily in the housing construction sector. According to the forecasts of the Ministry of Economic Development, the dynamics of investment in fixed capital will return to the positive area in 2017, and on average the increase in investment in 2017 - 2019. will be 2.7% per year. However, at the same time there will be a significant reduction in public sector expenditures, primarily in government agencies. federal authorities. Already in 2016, the volume of FAIP expenditures decreased by 23% to 860 billion rubles, with ¼ of their amount being defense expenditures, which have relatively little connection with the rest of the economy.

Another one important feature The “new normal” is the refusal of organizations to attract large credit funds. Experts expect that the share of investments from non-financial organizations due to own funds in 2017 - 2019 will exceed 50%. The sensitivity of investment projects to the profitability and payback periods of real production is increasing. As a result, the non-residential construction and engineering market faces demand for few and inexpensive objects intended for long-term use.

The situation on the building materials market

According to economists' forecasts, the structure of investments in the Russian economy will change minimally in the coming years - a little more than 21% of the annual volume of invested funds will be spent on the construction of real estate, but their volume in 2016 - 2017 will be will be significantly reduced. As a result, even in 2019, after the expected resumption economic growth, the money in the construction industry, minus inflation, will be 10% less than in the “fat” 2014 (see figure).

Construction Materials belong to investment goods, that is, the demand for them is associated with the construction and repair of facilities. The table below summarizes data on the dynamics of production of the most important goods used in construction, which we divided into the following groups:

Construction raw materials;
Basic building materials;
Decoration Materials.

During the period from January to May 2016, the production of construction raw materials (-4.3% y/y) and basic building materials (-8%) decreased. The production of cheap goods decreased especially sharply sand-lime brick(-40.5% y/y), reinforced concrete products(-20%), cement (-13.7%) and ceramic bricks(-13.5%), that is, materials used in the construction of walls, bridge supports and load-bearing structures. At the same time, the production of paving slabs (+5.4%), used in landscaping, and tiles (+19.6), often purchased for repair purposes rather than construction, is growing. While the production of flat glass (+5%) and parquet (+1.9%) is growing, in the first case the profitability of the products is not fully clear.

In January - May 2016, an increase in the production of finishing materials was recorded (+5.7%), actively used in repair work. Significant growth in production volumes paint and varnish materials(+23.3% y/y) and wallpaper (+19.5%). In our opinion, as in the case of parquet, it is caused by a reorientation of demand from more expensive imported products to Russian ones.

It should be noted that capacity utilization at enterprises in the construction materials industry at the end of 2015 was only 50 - 60% due to lack of demand; previously it was at the level of 70% and above.

We predict the following developments in the construction and finishing materials market:

1. end consumers remain an attractive segment for manufacturers of building materials ( retail sales building materials) - renovation of apartments and suburban real estate is carried out by the population almost constantly, including on their own, and does not require the mobilization of such large funds as the purchase of housing;
2. the devaluation of the ruble will have Negative influence on the development of the industry: due to the lack of a machine-building base for the building materials industry, there will be a significant increase in the cost of purchased imported equipment and technologies;
3. The worst year for the residential real estate market will be 2017, since by this time the current shortage of new projects on the market will begin to affect;
4. however, it is at this time that the demand for building materials will gradually begin to recover, and somewhat earlier - in the capacious markets of brick, sand and cement;
5. demand for all groups of construction and finishing materials from the public sector will be reduced by at least 20%.

At the same time, at the moment it is not yet completely clear what the mechanisms for the country’s exit from the current situation of cessation of growth will be.

06.10.2014 01:13

It will be possible to submit the VAT return five days later

According to Federal Law No. 382-FZ dated November 29, 2014, from January 1, 2015, the deadline for submitting a VAT return will be increased by five days - it will be possible to submit the declaration not until the 20th, but up to the 25th inclusive. The new rules can be applied to the declaration for the fourth quarter. The deadline for submitting the declaration is January 26, 2015, because January 25 falls on a Sunday.

In addition, it will be possible to safely defer deductions to subsequent quarters. The Tax Code of the Russian Federation will directly state that deductions are possible within three years after the goods were accepted for registration.

New form of declaration for UTII

According to the order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/353@, starting with the reporting for the 1st quarter of 2015, the tax authorities made changes to the UTII declaration form and the procedure for filling it out. Enterprises will need to report to UTII based on the results of the 1st quarter of 2015 using the new form. Those. no later than April 20, 2015.

New declaration under the simplified tax system

According to the order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/352, starting with reporting for 2014, already with reporting for this year organizations using the simplified tax system will report using a new form. Its difference from the previous declaration is that it now includes a detailed algorithm for calculating advance payments. In addition, a new section has appeared containing a report on the use of funds for the intended purpose.

The declaration on the Unified Agricultural Tax has changed

According to the order of the Federal Tax Service dated July 28, 2014 No. ММВ-7-3/384@, starting from the reporting for 2014, the declaration under the Unified Agricultural Tax for 2014 will need to be filled out using a new form. The procedure for filling out the declaration and its new electronic format were also approved. The changes are mainly technical. For example, cells with OKATO were replaced with fields with OKTMO codes.

The transport tax declaration has changed

According to the order of the Federal Tax Service of Russia dated April 25, 2014 No. ММВ-7-11/254@, starting with the reporting for 2014, for the first time it will be necessary to report on the new form for 2014. Those. no later than February 2, 2015, because January 31st is Saturday. Now car owners will have to fill out Section 2 of this report in a new way. This is due to changes in the methodology for calculating transport tax by organizations in relation to cars costing over 3 million rubles. and higher.

Tax authorities will have more reasons to block an account

In the event that an organization submits a declaration with a delay of more than 10 days, the tax authorities have the right to block its current account. Also, if the company forgets to provide confirmation of receipt electronic documents from the tax authorities (namely, a requirement to submit documents or explanations and a notification with an invitation to the Federal Tax Service), operations on the account will also be suspended.

Changes in tax legislation since 2015 regarding property tax

The tax base for property tax is its cadastral value. Payers of property tax today are organizations located on OSNO. The Federation Council approved a bill obliging, from January 1, 2015, organizations that use special mode(USN, UTII), pay property tax. Those. all enterprises on the simplified tax system and UTII that have shopping centers, other property objects, be calculated according to the cadastral value and pay property tax.

New deflator coefficients for UTII and simplified tax system

In 2015, the new deflator coefficient for simplification will be 1.147. It follows from this that in next year the income of those who apply the simplified tax system should not exceed 68,820,000 rubles. (RUB 60 million × 1.147). The coefficient for UTII for 2015 is 1.798 (1.672 in 2014) and for the patent system - 1.147 (now 1.067).

Personal income tax

Income tax individuals belongs to the group of federal taxes. Below are the changes that will occur with this type of tax in 2015.

Individual investment account

From January 1, 2015, Federal Law No. 39-FZ dated April 22, 1996 “On the Securities Market” will be supplemented with Article 10.3, which states that an individual investment account (IIA) is an internal accounting account intended for separate accounting of funds , securities of a client - an individual, obligations under contracts concluded at the expense of the specified client. This account is opened and maintained by a broker or manager on the basis of a brokerage service agreement or a securities trust management agreement, which provides for the opening and maintenance of an individual investment account.

The tax base for transactions that are accounted for on the IIS will be determined separately from the tax base for other transactions. The tax base for transactions accounted for on the IIS will be determined tax agent. In relation to these types of accounts, there is a possibility of applying investment tax deductions.

Investment tax deductions

From January 1, 2015, the Tax Code of the Russian Federation will be supplemented with Art. 219.1 “Investment tax deductions.” The provisions of the article regulate the provision of deductions:

in the amount of income from the sale (redemption) of marketable securities owned by the taxpayer for more than three years and acquired after January 1, 2014. At the same time, in paragraphs. 2 p. art. 219.1 shows the calculation formula size limit this deduction. The deduction can be provided by both the tax agent and the tax authority when submitting a tax return.

in the amount of funds contributed by the taxpayer to the IIS, but not more than 400,000 rubles. in year. The specified deduction is provided upon submission of a tax return.

in the amount of income received from transactions accounted for on the IIS at the end of the contract for maintaining the IIS - if the taxpayer did not take advantage of the investment tax deduction for contributions to the IIS cash and subject to the expiration of at least three years from the date of conclusion of the agreement for maintaining the IIS. The specified deduction is provided by the tax authority when submitting a declaration or by a tax agent, subject to the presentation of a certificate from the tax authority.

The procedure for exemption from personal income tax when selling housing will change

According to Federal Law No. 382-FZ of November 29, 2014, starting from January 1, 2015, the period of ownership of real estate, which gives the right to exemption from personal income tax upon its sale, will most likely increase from three years to five. State Duma deputies supported this proposal in the second reading. However, the new rule will apply to transactions concluded after January 1, 2016.

Personal income tax on dividends will increase

From 2015, personal income tax rates will increase from 9 to 13 percent. The same law introduces new excise tax rates for 2015-2017. As well as a 15 percent indexation of water tax rates from 2015.

Desk tax audits. Amendments since 2015

Currently, a desk tax audit is carried out on the basis of the tax return submitted by the taxpayer. Those. in the absence of a declaration, carry out an office investigation tax audit it is forbidden. But, this is for today. However, from 2015 everything will be different. Tax officers will be allowed to conduct a desk audit without a declaration. The Ministry of Finance believes that this should encourage enterprises to submit reports on time, and, in addition, will eliminate the possibility of the enterprise not being liable in case of failure to reflect the tax base, when the enterprise cannot be sent for an on-site audit with similar amounts.

If a desk audit is carried out without a declaration, then the basis for its conduct will be the information and documents that tax authorities will be able to obtain during tax control activities 93.1 of the Tax Code of the Russian Federation (counter audits). In addition, tax authorities, conducting tax returns without a declaration, will be able to assess additional taxes based on information from similar taxpayers. However, it is quite difficult to find similar taxpayers, therefore, this additional assessment is quite controversial and can be challenged in court.

It should be recalled that the Government intends to increase the efficiency of desk audits starting from 2015.

Weekends have been set for 2015

According to Decree of the Government of the Russian Federation dated August 27, 2014 No. 860, the procedure for postponing weekends in 2015 has already been determined. So, from Saturday January 3, 2015, the day off was moved to Friday January 9. And from Sunday, January 4th to Monday, May 4th. That is, in January 2015, employees are given 11 days. I have to go to work on January 12, Monday. More details can be found in the production calendar for 2015 (http://its.1c.ru/docs/calendar/work2015.php).

Specific fines will appear for the absence of an employment contract

From January 1, 2015, a separate norm will appear in the Code of Administrative Offenses of the Russian Federation, which will spell out fines for the fact that the employer does not conclude employment contracts with employees. Or it covers them with civil law. For officials, the punishment will be from 10,000 to 20,000 rubles, for individual entrepreneurs - from 5,000 to 10,000 rubles. and from 50,000 to 100,000 rubles. for companies. If the situation repeats in the future, the measures will be stricter. Officials face disqualification for up to three years, entrepreneurs face a fine of up to 40,000 rubles, and for organizations - up to 200,000 rubles.

The limits for contributions to the Social Insurance Fund and the Pension Fund will be different, and the maximum base for the Compulsory Medical Insurance Fund will be abolished

Since 2015, the maximum base for insurance premiums regarding the Compulsory Medical Insurance Fund has been abolished. Those. Medical contributions at a rate of 5.1% will need to be deducted from all payments to employees, regardless of their amount. There will also be different limits on social and pension insurance contributions. Thus, the maximum base for calculating insurance contributions to the Social Insurance Fund will be equal to 670,000 rubles. The base for calculating contributions to the Pension Fund is RUB 711,000.

Taxes for apartments, dachas, garages will have to be paid in a new way

Starting from 2015, a new chapter 32 “Property tax for individuals” of the Tax Code of the Russian Federation will come into force. It will replace the Law of the Russian Federation of December 9, 1991 No. 2003-1. We will pay tax according to the new rules for the first time in 2016 based on the results of 2015. And not in all regions. New chapter in transition period(until 2020) provides two ways to calculate tax. The first is based on the cadastral value. The second is based on the inventory, as before.

Employees will choose their own bank to transfer salaries

From November 5, 2014, an employee has the right to demand that the company transfer his salary to any card he wants - not only debit, but also credit. And the organization will not be able to refuse. These amendments have been made to Article 136 Labor Code RF. To do this, the employee needs to write an application at least five working days before payday.

A new type of tax control will appear - monitoring

According to the Federal Law of November 4, 2014 No. 348-FZ, from January 1, 2015, they will be able to conduct tax monitoring. Its essence is that the organization, by its consent, gives the inspectorate real-time access to accounting and tax data. Inspectors carry out accounting control during each quarter, and do not conduct desk audits of declarations at all. In addition, as long as the monitoring agreement is in force, the tax authorities cannot order an on-site audit. At the same time, only those enterprises whose total income for the previous year amounted to at least 3 billion rubles, and the amount of taxes paid (VAT, mineral extraction tax, income tax and excise taxes) - at least 300 million rubles will be able to request monitoring.

Insurance contributions to the Pension Fund of the Russian Federation, the Federal Social Insurance Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund

Payers whose average number of employees for the previous billing period is more than 25 people will need to provide calculations for accrued and paid insurance premiums to the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation in electronic form;

the amount of insurance premiums transferred to the corresponding extra-budgetary fund will now be determined in rubles and kopecks;

the conditions and procedure for granting a deferment (installment plan) for the payment of insurance premiums, penalties and fines will also be established;

the day of repayment of debt on insurance premiums will be included in the period of accrual of penalties;

The sending of a collection order to the bank by the control body will not be limited to a month.

Mandatory pension insurance

According to the Federal Lawdated June 28, 2014 N 188-FZ, Federal Lawdated July 21, 2014 N 216-FZWith January 1, 2015 :

payments in favor of persons temporarily staying in the territory of the Russian Federation (with the exception of highly qualified specialists) will be subject to pension contributions themselves, regardless of the duration labor relations with named persons and (clause 1 art. 7Andclause 2 art. 22.1Federal Law of December 15, 2001 N 167-FZ);

If fine amounts for failure to submit on time or for submission of incomplete (inaccurate) personalized accounting information cannot be recovered for reasons of an economic, social or legal nature, then such amounts are considered hopeless for collection and are written off in accordance with Art. 23 of the Federal Law of July 24, 2009 N 212-FZ (h.4 tbsp. 17Federal Law of April 1, 1996 N 27-FZ).

A new pension system will begin to operate in Russia in 2015.

From January 1, 2015, a new pension system comes into force in the Russian Federation, according to which the pension amount will now be calculated in points.

According to the Pension Fund Administration, the value of accrued points will be approved annually by the Government of the Russian Federation.

The number of points will depend on the size of the “white” salary and length of service. Thus, the higher the value of each of these components, the more points will be awarded - and, consequently, the higher the pension. In order to receive a pension, you will need to accumulate at least 30 points and 15 years of work experience. Today, according to current legislation, the minimum length of service for assigning a labor pension is 5 years, and from 2015 it is envisaged that the length of service will be increased by 1 year annually and by 2025 it will be the required 15 years.

If the length of service or the number of points required to assign an old-age labor pension is missing, the citizen will be assigned a social pension: for women at 60 years old, for men at 65 years old.

More detailed information can be viewed on the website of the Russian Pension Fundhttp://www.pfrf. ru/pensions/ .

The maximum insurance payment for injuries has been established for 2015

In the event of an accident at work or an occupational disease, the employee has the right to a one-time and monthly insurance payment at the expense of the Social Insurance Fund. Officials have planned the following maximum monthly payment amounts:

In 2015 - 65,330 rubles;

In 2016 - 68,270 rubles;

In 2017 - 71,000 rubles.

The amount from which the lump sum payment is calculated cannot exceed:

RUB 84,964.20 - in 2015;

RUB 88,787.60 - in 2016;

RUB 92,339.10 - in 2017.

The minimum wage will increase to 5965 rubles

From January 1, 2015, the minimum wage will be 5,965 rubles. per month. This is 7.4 percent higher than the minimum wage in force in 2014—RUB 5,554.

Size and indexing child benefits in 2015

Presidential Decree “On measures to implement the demographic policy of the Russian Federation”, issued in 2012, as well as the Laws “On benefits for citizens with children” and “On additional measures state support for families with children” clearly defined the prospects for the development of the social sphere in this area.

Based on these documents, subsidies are paid. The mandatory list includes the following payments:

Maternal capital. For 2015, an indexation of the amount of payments by 5% was announced, which will amount to 450,879 rubles. (in 2014, the volume of payments is equal to 429,408 rubles, i.e. the expected increase in the provided federal subsidy will be 21,471 rubles). According to forecasts from the Ministry of Labor, due to the increased burden on the federal budget in the next 2 years (2016 and 2017), the growth rate of maternity capital will slow down slightly, which is why the volume of payments will exceed 500,000 rubles. no earlier than 2018. Therefore, according to expert forecasts, the real purchasing power of maternal capital will decrease after 2015, as a result of which holders of certificates for maternal capital required no later than the end of 2015.

Benefit for pregnant women when registering for up to 12 weeks . From January 1, 2014, the amount of this one-time benefit is 515 rubles. 33 kopecks As in previous years, for 2015 the indexation rate is planned to be at least 5%, thus, the benefit is projected to increase to 541 rubles. 10 kopecks or higher.

Maternity benefit. This type benefits are determined on the basis of the accepted value of average daily earnings and the payment period regulated by law. When determining the amount of benefits, the minimum average daily earnings is taken from the calculation established by the minimum wage, which for 2014 is 5,554 rubles. According to the plans of the Government of the Russian Federation, the minimum wage from January 1, 2015 will be 5,865 rubles. (indexation by 5.6%). The minimum amount of maternity benefits will be indexed to the corresponding amount.

Benefit for the pregnant wife of a military serviceman on compulsory service . The one-time benefit for the pregnant wife of a conscript serving in 2014 is 21,761 rubles. 88 kop. The indexation rate predicted for 2015 is 5%, that is, the amount of payments will be 22,849 rubles. 97 kopecks

Benefit for the birth or placement of a child. In 2014 size this manual is 13,742 rubles. As before, the indexation rate for 2015 is 5%, that is, the planned benefit amount will be equal to 14,429 rubles. 10 kopecks

Monthly allowance for the child of a military serviceman undergoing military service. In 2014, the amount of this type of benefit is 9,326 rubles. 52 kopecks The planned amount of benefit indexation for 2015 is 5%, i.e. the payment amount will be 9,792 rubles. 85 kopecks

Monthly allowance for child care up to 1.5 years. Today the minimummonthly amountchild care benefits and maximum size benefits for certain categories of citizens (those fired during pregnancy leaveand childbirth, dismissed inthe period of maternity leave, as well as contract mothers in the ranks of the RF Armed Forces, mothers and fathers in the ATS services, the Ministry of Emergency Situations, the Federal Penitentiary Service, customs authorities, etc.) is establishedcurrentlegislation m in a fixed monetary amount. In the nextyear sizeindexing this manual alsoexpected atlevel of 5%, which means:

minimummonthlymanual forcarefirst child - 2,705 rubles. 46 kopecks (in 2014 - 2,576 rubles 63 kopecks);

minimummonthly allowancecarefor the second child and subsequent ones - 5,410 rubles. 90 kopecks (in 2014 - 5,153 rubles 24 kopecks);

the maximum monthly benefit for certain categories of citizens (see above) is 10,821 rubles. 83 kop. (in 2014 - 10,306 rubles 50 kopecks).

Fees for negative impacts on nature will increase

According to Government Decree No. 1219 dated November 19, 2014, on December 1, 2014, the Government of the Russian Federation decided to increase the fee for negative impact on environment in 2015-2017. So, to the payment for emissions in atmospheric air established by Decree of the Government of the Russian Federation dated June 12, 2003 No. 344 (ammonia, acetone and others), the following coefficients are applied: 2.45 - in 2015, 2.56 - in 2016 and 2.67 - in 2017. The fee for emissions established by Decree No. 410 dated July 1, 2005 (including soot, ethyleneimine) will be increased by the following factors: 1.98 in 2015, 2.07 in 2016 and 2.16 in 2017 year.

Companies will pay a new trading tax

The Tax Code is supplemented by a new Chapter 33 “Trade Tax”. It will be paid by organizations and individual entrepreneurs under the general and simplified regime that are engaged in trading activities. The authorities of Moscow, St. Petersburg and Sevastopol can introduce a trade tax no earlier than July 1, 2015. IN municipalities, which are not part of federal cities, a trade fee can be established only after their application and the adoption of the relevant Federal Law. By the amount of the fee paid, it will be possible to reduce the regional income tax and the simplified tax.

Summary invoices for intermediary transactions will appear

Starting from 2015, it will be possible to prepare consolidated invoices for intermediary transactions. For example, this will be convenient when the intermediary issues a general invoice to the consignor for goods from different suppliers. The new document will clarify exactly how to create consolidated invoices. Thus, the names of suppliers must be indicated with a semicolon.

The rules for calculating property taxes will change

From 2015, companies will not be able to save on property taxes through reorganization, liquidation or transfer of an asset from a related party.

Movable property is not subject to tax if registered on January 1, 2013. But reorganization or liquidation allows you to put old movable property items on the balance sheet and subsequently not pay tax on them. However, now in Art. 381 of the Tax Code will have a new clause 25, which will close this opportunity for companies.

Law No. 366-FZ also edited subparagraph. 8 clause 4 art. 374 of the Tax Code, according to which fixed assets included in the first or second depreciation group in accordance with the Classification of fixed assets are not taxed. When the amendments come into force, taxes will need to be charged on fixed assets that are included in other depreciation groups (3-10).

Audit will become mandatory for all JSCs

IN Federal law“On Auditing Activities” a provision was introduced stating that all joint stock companies are subject to mandatory audit. Previously, the Law provided for mandatory audit only for JSCs. And other joint stock companies were subject to audit if they received large revenues in the previous year or reflected a large amount of assets on the balance sheet. But on September 1, 2014, amendments to the Civil Code came into force, obliging all JSCs to conduct audits. And finally, legislators corrected the audit rules.

Let us remind you that from September 1, all joint-stock companies are divided into public and non-public. In this case, the name of the company must be changed at the moment when the company changes its constituent documents.

A new chapter on foreign employees has appeared in the Labor Code of the Russian Federation

According to the Federal Law of December 1, 2014 No. 409-FZ, from December 13, 2014, a new chapter 50.1 of the Labor Code will come into force this year. It describes in detail the features that must be taken into account when concluding employment contracts with foreign workers.

Temporarily staying migrants will have to pay contributions to the Social Insurance Fund

From January 1, 2015, it will be necessary to calculate contributions to the Social Security Fund from payments to temporarily staying foreigners. Tariff - 1.8 percent. Migrants for whom employers will pay contributions to the Social Insurance Fund will be able to receive temporary disability benefits. Provided that the company transferred contributions for a period exceeding six months.

Payments will have to be filled out in a new way.

According to the order of the Ministry of Finance dated October 30, 2014 No. 126n, from January 1, 2015, the number of mandatory details in payment orders for transferring money to the budget is being reduced. Starting from 2015, there will be no need to fill out field “110” and indicate the type of payment (penalties, interest, fine, debt). After all, tax authorities and funds can identify the type of payment by KBK.

4 important changes in accounting and tax accounting

From January 1, 2015, tax and accounting will be as close as possible. What changes will this happen as a result?

1. Cancellation of the amount difference in tax accounting

To date

OnToday, exchange rate and amount differences are taken into account differently in accounting and tax accounting.

In tax accounting, exchange differences occur when a supplier issues an invoice in a currency and the buyer pays that invoice in the same currency. The reason for the appearance of exchange rate differences is a change in the official exchange rate of the currency against the ruble (clause 11 of Article 250 of the Tax Code of the Russian Federation and clause 5 of clause 1 of Article 265 of the Tax Code of the Russian Federation).

Exchange differences at the time of payment must be reflected in tax accounting on the last date of the reporting period or on the last date of the tax period - depending on what happened earlier. In this case, we focus on clause 8 of Article 271 (“Procedure for recognizing income using the accrual method”) and clause 10 of Article 272 (“Procedure for recognizing expenses using the accrual method”) of the Tax Code of the Russian Federation.

The definition of the amount difference that arises in cases where the supplier issues an invoice in foreign currency, and the buyer already pays this invoice in rubles, also exists in tax accounting. The reason for the appearance of the amount difference is the discrepancy between these two values ​​(the first value is the cost of delivery, calculated in rubles at the exchange rate on the date of sale, and the second is the ruble amount of payment received from buyers) (clause 11 of article 250 of the Tax Code of the Russian Federation and clauses 5 clause 1 of article 265 of the Tax Code of the Russian Federation). Amount differences must be reflected in tax accounting at the time of payment.

If there was an advance payment, then the amount difference is reflected at the time of shipment (clause 7 of article 271 and clause 9 of article 272 of the Tax Code of the Russian Federation).

Amount differences as of the last date of the reporting and tax period are not reflected.

In accounting there is only the concept of exchange rate difference; it combines what in tax accounting is divided into exchange rate and amount differences. The exchange rate difference must be reflected at the time of payment and at the reporting date (PBU 3/2006 “Accounting for assets and liabilities, the value of which is expressed in foreign currency”).

From 2015, the amount and exchange rate differences in tax and accounting will become the same.

The concept of amount difference will disappear from the Tax Code. In addition, mention of the amount difference will be removed from the chapters of the Tax Code devoted to the simplified tax system and unified agricultural tax.

The concept of exchange rate differences in tax accounting will become broader and will be applied in situations where an invoice is issued in foreign currency and paid in rubles.

Thus, the former total difference will turn into special case exchange rate difference. The concept of exchange rate difference in tax accounting will coincide with the definition in accounting.

In both types of accounting, the date for determining the exchange rate difference will be the moment of payment itself or the last date of the reporting or tax period (new edition of clause 8 of Article 271 of the Tax Code of the Russian Federation and clause 10 of Article 272 of the Tax Code of the Russian Federation).

As was before, on the date of prepayment, exchange rate differences will not be reflected in either accounting or tax accounting.

2. Cancellation of the LIFO method in tax accounting

To date

According to the current rules in tax accounting, there are 4 methods for assessing raw materials, materials, purchased goods, used when they are written off in production or during sale (all of them are enshrined in clause 8 of Article 254 of the Tax Code of the Russian Federation and clause 3 of clause 1 of Article 268 of the Tax Code RF):

At average cost;

By unit cost of inventory or goods;

At the cost of the first acquisitions (FIFO);

Based on the cost of recent acquisitions (LIFO). From 2015 this method will be abolished.

There are three valuation methods in accounting:

At the cost of each unit;

At average cost;

At the cost of the first acquisition of inventories (FIFO). There is no such method as LIFO in accounting (clause 16 of PBU 5/01 “Accounting for inventories”).

What changes will happen from January 1, 2015

The LIFO valuation method will be abolished, as a result of which the number of valuation methods in tax and accounting will be equal. Corresponding amendments will be made to paragraph 8 of Article 254and paragraph 3, paragraph 1, article 268Tax Code of the Russian Federation.

3. New procedure for writing off non-depreciable property

To date

Today, in accounting and tax accounting, the write-off of non-depreciable property is carried out in different ways.

According to tax accounting standards, the cost of non-depreciable property should be included in the full amount at a time in material costs as they are put into operation (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

In accounting, tools, inventory and other inventories are also written off immediately upon commissioning. But for this kind of material assets, like overalls, special tool, equipment and special devices, a different write-off procedure is provided. In the event that the service life of these assets is no more than 12 months, then their cost is immediately included in the costs. In other cases it is repaid throughout the entire useful life, i.e. either in proportion to the volume of products produced, or in a linear manner (clause 21 and clause 24 of the Methodological Instructions approved by Order of the Ministry of Finance of the Russian Federation No. 135n dated December 26, 2002).

What changes will happen from January 1, 2015

The new edition will come into effect on January 1, 2015.Clause 3, Clause 1, Article 254 of the Tax Code of the Russian Federation, according to which enterprises are allowed to determine for themselves how to write off low-value items - at a time or over several periods. Organizations that choose the second option will determine their own method of writing off items. In this case, in tax accounting it will be possible to reflect non-depreciable property in the same way as in accounting: it will be possible to write off objects with a short service life immediately, and the rest - in proportion to the volume of output or in a straight-line manner.

4. Procedure for accounting for losses

To date

Today, organizations that have suffered losses have discrepancies in tax accounting and accounting. In accordance with the provisions of Chapter 25 of the Tax Code of the Russian Federation, dedicated to income tax, the taxable base cannot be negative. At the same time, losses of the current tax period are generally allowed to be carried forward to the future for 10 years (Article 283 of the Tax Code of the Russian Federation).

For individual species special rules are defined for losses in current tax accounting. For example, with regard to losses incurred during the assignment of the right to claim a debt for a product, work or service, they are reflected in the appropriate manner. One half of the losses is included in non-operating expenses on the date of assignment of the right of claim, the other - after 45 calendar days from the date of assignment (clause 2 of Article 279 of the Tax Code of the Russian Federation).

Accounting standards do not provide for restrictions on the reflection of losses. It follows from this that losses from any transactions are taken into account in accounting in full at the time of their occurrence. And the financial result according to accounting data may be negative.

What changes will happen from January 1, 2015

Summing up the year, we recall the most read materials on the site - about business, design, management, productivity, marketing and scandals.

The articles are arranged in order of increasing popularity to maintain intrigue.

10. Ten web design trends of 2015 (88 thousand views)

8. “No horizontal bars, no money”: Startuper Kamal Salbiev, who sells horizontal bars on the Internet, was suspected of fraud (98 thousand views)

We drew attention to the relationship between entrepreneur Kamal Salbiev, who sells horizontal bars via the Internet, and his client - she complained that after purchasing a franchise she could not receive either the goods or a refund of her own funds. In the comments to the material, a heated discussion ensued between Salbiev and fans of both camps.

7. The heads of an American advertising agency stripped off for a photo shoot in honor of the rebranding (100 thousand views)

In honor of the rebranding, the Viceroy Creative agency published with its managers - in order to prepare for a shocking series of photographs, top managers had to go on a diet and go to the gym every day.

6. How much do popular Russian video bloggers earn on YouTube (117 thousand views)

Well-known blogger Wylsacom on a service that allows you to estimate how much video bloggers earn from the YouTube affiliate program.

It turned out that the children's channels GetMovies, Luntik and Masha and the Bear are more profitable than others.

5. How SEO specialists launched and successfully developed strip clubs in Moscow (118 thousand views)

The editor of the Growth Hacks column, Egor Danilov, spoke with the founder of the strip club, Artyom Ovechkin, to find out how he applies the skills acquired while creating Internet projects in offline business.

4. Generation Z: How to set goals for today's twenty-year-olds (126 thousand views)

From the Megaplan blog about how the generation of today's 20-year-olds (“Generation Z”) differs from the previous one, and how to set tasks for these employees in such a way that they complete them.

3. Reading instead of an MBA: 22 books you should read before quitting your job and starting your own business (129 thousand views)

Entrepreneur Katherine Lavery compiled books she had to read before quitting her job to gain the ability to launch her own business.

2. “This is the first time this has happened to us, sorry” - how Russian banks refuse to carry out transactions they do not understand (184 thousand views)

The general director of the Yekaterinburg company that founded the recruiting sites Larixon Limited, Evgeniy Ostrovsky, led negotiations with representatives of Russian banks - it turned out that not all of them understand how Internet business works.

1. Why discipline is much more important than motivation (238 thousand views)

In the first place - blogger Zbynek Drab about why it is much more profitable to develop discipline in yourself than to try to maintain motivation. Together with her it is about how to acquire good habits step by step (130 thousand views).

For thoughtful reading during the holidays, the site’s editors have also selected several important materials that you might have missed.

The economic life of the modern world is very different from ideal, since its problems in many ways affect the cost of a number of products, supplies and many other factors. Construction materials from this plan are the most unique item to predict price surges. Why? The global market is currently undergoing difficult better days primarily due to the geopolitical situation that unfolded between importing and exporting countries.

The construction market suffers from this first of all, since there are many connecting factors. This includes the metal rolling industry, cement factories, resource extraction such as marble, limestone, sand, that is, from many indicators. If you remove some of them from the market, in terms of simply moving them to lower positions or making their value lower, then the whole construction market, or rather, building materials will also begin to fall in price.

These were once just forecasts, but now most of happens in real life. For example, marble began to fall sharply in value due to the closure of mining companies in Russia. Investors simply abandoned their developing industry because they lost European investors. It goes without saying that supplies to the world market have stopped, and this despite the fact that demand has remained at the same level. Prices jumped by 20% in just one month. The same applies to the extraction of sand, crushed stone, and stone, that is, resources that are necessary to create buildings and, in particular, concrete structures.

Forecasters say that the situation could stabilize if the growth in demand for real estate remained at the same level, but this is not possible since the geopolitical situation hits in almost all directions. Real estate is falling in price, which means the purchase and extraction of resources for building materials in Lately became simply unprofitable.

In 2015, average cost standard building materials for the construction of high-rise buildings will increase by 20-25%, and this applies to frame and slab buildings. In addition, prices will rise not for wood, but rather for rounded wood for building houses. Here prices may rise by the end of 2015 by almost 50%. Naturally, in such conditions, most construction projects will either be partially suspended or frozen completely until the cost of building materials on the market is restored.

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