Materials for a year. Prices for building materials: expert forecasts. Audit will become mandatory for all JSCs

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 from reporting for 2014, starting from reporting for the current year, organizations on 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, tax authorities has the right to block her 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

Personal income tax 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 by the 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 provides a formula for calculating the maximum amount of 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, a desk tax audit cannot be carried out. 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 such 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 in 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 and employment relationship with these 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 minimum size wages will be 5965 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, the amount of this benefit 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 the maximum amount of 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 may introduce trade fee 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, such as special clothing, special tools, 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 period useful action, 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

Living conditions in modern world, undoubtedly, are becoming more and more comfortable every day, but society also has to pay the bill for “comfort” with “tips”. The current state of the economy in the world, and in Russia in particular, is very different from the ideal. Primarily because problems in this area have a colossal impact on the cost of almost all necessary goods human life. Construction materials are one of the most interesting items to predict price changes. Why?

The global market is currently going through difficult times, primarily due to the changing relations between importers and exporters in connection with recent political events. The construction market is subject to price modernization due to large quantity connecting factors, such as: resource extraction, processing plants, transport logistics, etc. The established system of cooperation in this area had to remain in the past, and everything new, as a rule, requires considerable additional costs.

How much have the used ones become more expensive? Construction Materials compared to last year's prices? What are the forecasts for price changes? Which building materials will become especially expensive in 2015? Will the rise in prices for building materials affect the cost of the final product? If yes, then how?

We asked speakers from leading companies and experts in the country real estate market to answer these pressing questions.

Dmitry Speransky, head of the Real Estate Market Analytics Bureau, analyst at the Association of Realtors of St. Petersburg and Leningrad Region

“The increase in prices for different groups of building materials amounted to 10/30. The prices of metal building materials (including fasteners) increased especially strongly, as well as everything related to imports: roofing and paint materials, insulation materials, etc. It is worth noting that the rise in prices real estate will be triggered not only by an increase in the cost of building materials, but also by the instability of the ruble currency, reckless political decisions, and economic difficulties. At the same time, the number of transactions will decrease.”

The expert notes that in the economy segment, developers will have to raise prices more significantly: the difference between construction costs and the final cost of the product here is very small, and companies will have to raise prices in order to stay in the black. In the business or elite class, developers can do without raising prices for some time, since the margin in this sector is much higher.

Dmitry Mayorov, CEO company "Rus: New Territories"

“Prices for imported goods have increased significantly, and this is understandable. But, what is more interesting, we note an increase in prices for exports, in particular for timber (because of this, for example, laminated veneer lumber has become significantly more expensive). Other materials have also risen in price, but not so much yet. In addition to laminated veneer lumber, we purchased everything necessary for construction in “Special Status” at the end of last year, so this rise in price did not affect us. Of course, rising prices for materials will increase the cost of houses. But declining demand will prevent prices from skyrocketing. Yes, materials will remain expensive, but construction work will become cheaper. In our segment, I assume that by the beginning of the construction season, the price increase will be approximately 20% compared to the prices of the last construction season.”

Alexey Barinov, commercial director of Aidadom Group of Companies

“Today, construction materials have risen in price by 20% on average. Prices for imported materials (for example, engineering systems, roofing and paint and varnish materials) and the most popular goods, the stock of which is no longer left from last year, such as metal tiles (+50%), plywood (+30%), insulation (+ 20%). And along with the rise in prices for foreign goods, Russian analogues follow them and raise prices according to the general trend. According to our forecasts, against the backdrop of rising currencies (mainly, the suppliers of most building materials are foreign companies), the price increase will continue and reach 50%. Someone has already reached this limit, and someone else will reach it in the near future.”

The expert notes several areas that will become especially expensive in 2015. Firstly, high-tech systems ( pumping stations, engineering, control systems, VOCs), the producers of which are mostly foreign companies. Secondly, the forest. With changes and tightening of legislation, it is more difficult to extract, which means its value will increase. Thirdly, plastic. As an example: even seemingly simple sewer tanks use plastic made in Italy.

“Increasing prices for materials, as one of the main expense items when building a house, will certainly affect the cost of the final product. Competition is increasing, and construction companies are compensating for rising prices for building materials by reducing the cost of work and their own profits. In the business or elite class, developers can do without raising prices for some time, since the margin in this sector is much higher. The overall increase in construction costs in the economy segment, according to our calculations, will be 20/25. to last year. Increase of 5/10. We have already seen that by the season an increase of up to 15% is expected. Therefore, against the background of the general trend, it makes sense to build and purchase materials now. Overall, we can predict a reduction in construction volumes for the foreseeable future.”

Konstantin Evtikhiev, sales director of the Alpino club village

“Since the beginning of the year, all imported materials have become more expensive (gas and electrical equipment, plumbing, finishing materials). The price increase ranged from 10 to 30%. Fortunately, our Alpino village has been fully built and put into operation, and this practically does not affect us. In addition to imported ones, domestic building materials have also become more expensive: metal (reinforcement), lumber, cement. Increase in price metal products averaged 10/15."

In the coming year, according to Konstantin Evtikheev, we should expect an increase in the price of all imported materials (regardless of whether they are European or Chinese), as well as all finishing materials, cement, metal and lumber. And, of course, an increase in the price of the final product, which is associated with the cost of construction itself

Andrey Sushkov, project manager " Cottage village WRIGHT PARK"

“Starting from the fall of 2014, we have seen a steady increase in the cost of all types of materials without exception: domestic, including local, and imported. Some suppliers are trying to keep prices down during the low season using old stocks, but the most popular items have already risen in price. Imports are growing almost in proportion to the increase in the exchange rate, with some adjustment for changes in producer prices: for example, Europeans, for the most part, traditionally raised prices by 1.5/5.5% after the Christmas holidays. With domestic materials, everything is more complicated: in this segment we are seeing growth from 5 to 80%, depending on the material.

Import prices will follow the upward trend in currency value. By domestic materials It’s very difficult to say: political directives, market mechanisms, and seasonality can all play a role here. But we do not predict any significant reduction in prices. Moderate, predictable price increases are included in optimistic budget options for the current year.”

The Wright Park project manager predicts that the leaders in price growth will be foreign high-quality finishing materials that have no Russian analogues and are localized within the Customs Union.

“Will the final product cost more? I won’t speak for all market players, including because the price of properties from a number of developers is denominated in yuan. That is, but the majority of those working in rubles will include the increased costs in the cost of the final product. And this is natural, since in the construction industry, one of the few in our economy, there is real competition, which forces developers to work with a minimum level of profitability - there is simply no margin for price maneuver. An advantage will either go to those who managed to create a stock of materials in warehouses before November 2014, or who have already completed all material-intensive work at the sites. Such developers will be able to maintain the price level of 2014, but the question is: will they?”

Summarizing the information received, we can conclude that all experts note an increase in the cost of building materials by an average of 20%, both for imported goods and for domestic ones (not so significant yet). And, as a consequence, an increase in the cost of the final product, a reduction in construction volumes and possible “unfinished construction”.

Dubious prospects, but this is the real situation today. And now, perhaps, is the right time to remember the words of F.I. Tyutchev “... you can only believe in Russia.” We've been doing this well for a long time, and 2015 will be no exception!

The production of building materials is falling, the real estate market predicts a decrease in sales volumes of up to 30%, and prices for building materials are rising. What opportunities does the construction market provide to participants? Let's try to find the answers together. The purpose of our article is to outline trends in the construction market and the building materials market, sum up the results of 2015 and try to identify both possible points of growth and new development opportunities. After all, a crisis is a reason to make money when everyone gives up. Let's start with an axiom: the building materials market directly depends on the number of square meters sold and repaired. Therefore, it is impossible to do without analyzing the residential real estate market.

In general, 2015 showed a drop of only 0.5% in terms of the volume of completed housing (Fig. 1).

Experts attribute such a minor change to the fact that the effect of deferred demand was at work: houses that began to be built 2 years ago were put into operation. The Institute for Development of the Construction Industry made a forecast that the volume of housing commissioning in 2015 could reach 88 million m2. However, stopping the construction of 1.5 million m2 and postponing the commissioning of at least 3 million m2 in 2016 did not allow the projected figures to be achieved. In addition to these factors, the real estate market was, of course, affected by a sharp drop in demand for housing, a stop in the mortgage lending market at the beginning of the year (due to an increase in the key rate), a significant decrease in the commissioning of individual housing and, as a consequence of the above reasons, a drop in the solvency of the population.

If we talk only about Moscow, then it broke a kind of record: in 2015, 3.8 million m2 were put into operation in the capital, the increase was mainly due to construction in New Moscow.

Capital in last years consistently ranks among the top 3 regions of Russia in terms of the volume of housing being built. The Krasnodar region also entered the top three: in 2015, 4.62 million m2 of housing were built in Kuban.

But these figures speak about completed (that is, put into operation) housing, but how much was actually purchased? After all, these figures reflect real data related to the volume of repaired square meters and purchased construction and finishing materials.

RBC refers to open data from the two largest developers. On the graph you can see how much the difference between the volume of housing built and the volume of housing sold has increased. At LSR - with a decrease in construction volumes of only 5% - sales fell by 39%. “Etalon” has a lower gap - 13% and 16%, respectively (Fig. 2).

According to experts, in 2015 the residential real estate sales market fell - from 15 to 30%.

In general, in 2015 the residential real estate market behaved extremely unstable. The period January–February 2015 turned out to be very successful; experts attribute the jump in purchasing activity to a sharp change in exchange rates. But over the past 1.5 years, this was already the third wave of a currency storm, which almost washed away the main share potential buyers. Therefore, according to experts, further growth of the dollar will not provoke any rush demand.

Forecast for 2016 In 2016, developers plan the volume of housing commissioning at the level of 2014 and 2015, but the forecast for sales volumes is pessimistic. First of all, it is associated with a fall in household incomes, a decrease in purchasing power and an increase in production costs. square meter. In the construction of economy-class housing, the share of imported materials is less than 10%, in the business and premium segments it can reach 30%, and in finishing work it sometimes reaches 90%.

KEY TRENDS IN DECREASING DEMAND FOR CONSTRUCTION AND FINISHING MATERIALS

Construction Materials: cement, brick, thermal insulation materials.

The first factor is a reduction in the volume of construction and installation work. The fall in demand for building materials is directly related to the decrease in the volume of construction and installation work. The volume of work performed in the “construction” type of activity at the end of 2015 amounted to 5.946 trillion rubles. and decreased by 7% compared to 2014 (Fig. 3). At the same time, according to Rosstat, in December the rate of decline in the volume of work slowed to 1.5%.

The second factor is the reduction in lending. According to the head of the Ministry of Construction M. Men, in 2015 lending to the construction industry decreased by 40%.

The third factor is rising prices. According to Rosstat, from January to December 2015, compared to the same period the year before, prices for building materials increased by 10.4%.

In 2015, the share of imports of basic building materials, such as bricks and cement, decreased by approximately 5 times against the backdrop of mutual sanctions and plans for a further reduction in imports. Russia has a sufficient raw material base to produce any type of building materials - cement, brick, concrete panels. The depreciation of the ruble has increased the attractiveness of Russian building materials and increased demand from construction companies for products domestic production. Paradox: against such an optimistic background, they began to produce less for import substitution! Analysts from the Construction Industry Rating Agency (RASK) and Rosstat provide the following figures:

Brick production for the year decreased by 8%, in December - by 16.6% compared to December 2014;

Cement production, including Portland cement, fell 9.9% for the full year and 18.1% in December;

Concrete wall blocks produced at 39.2%

Less for December and 2.3% for the whole of 2015;

The production of gypsum in December 2015 decreased by 5.6% year-on-year, and for the whole year - by 5.5%.

Forecast for 2016 It is expected that the share of imports of basic types of building materials will continue to decline. Experts predict that imports of bricks and cement may approach zero.

But Russian factories are unlikely to produce any more.

In a situation with a cheap ruble, exports can become a significant stimulus for the growth of sales volumes of Russian manufacturers. As a result, the reorientation of sales channels will lead to a further increase in prices for domestic building materials by up to 25%.

Finishing building materials: plaster mixtures, floor coverings, different types tiles, paints and varnishes.

In recent years, the sales channel for construction materials has completely changed. Until 2008, the bulk of finishing materials were sold on open construction markets; today 75% of sales volumes belong to DIY networks.

According to INFOLine data, in 2015 the volume of DIY retail amounted to 1.46 trillion rubles. (Fig. 5). This is almost 5% less than in 2014, in which sales of household goods and repairs reached RUB 1.54 trillion. (Fig. 5). In total, there are more than 600 general and specialty DIY chains operating in the market, and the top 10 largest DIY retailers account for more than 30% of the market.

Forecast for 2016 The finishing materials market can be considered one of the most stable segments of the construction industry. This can be explained simply: people are buying less new housing, but are investing more actively in renovations. Of course, the sector is going through hard times, but a reorientation of supply and demand for products from domestic manufacturers can be noted as a positive factor.

GROWTH POINTS

HOMA Group - Russian manufacturer polymer dispersions and adhesive materials, including for the construction industry. It is worth noting that we, like most market players, are affected by unpredictable changes in exchange rates, a decrease in buyers’ incomes, and a decline in the real estate market. But despite the negative external factors, we are the company that decisively moves forward, using all development opportunities during a crisis.

In conclusion, I present to our readers our vision of growth prospects in 2016.

Despite the general decline in demand for residential real estate, the demand for housing in the “economy” and “economy-comfort” classes, as well as for small apartments with finishing, is growing. The cost of such apartments is 15% higher than apartments without finishing. In the “economy” segment, the cost of 1 m 2 of turnkey renovation from the developer averages 15 thousand rubles. for 1 m 2.

The benefit is in price: purchasing building materials and repairs on your own will cost 2–3 times more than similar repairs carried out by the developer. average cost works and materials for finishing in Moscow - 9,500 rubles. per 1 m 2 + cost of finishing.

Possibility one. Developers are ready to work directly with local manufacturers of finishing materials to reduce the cost of 1 m 2 of finished housing.

Not the last opportunity- reorientation of consumers to domestically produced products. Over the past couple of years, in the b2b and b2c segments, the attitude of consumers towards products made in Russia has changed dramatically. The fact has finally been recognized that in Russia they can and are able to produce high-quality goods, and the existing macroeconomic indicators can contribute to the development of Russian industry, despite the crisis.

Photo: © Stockcentral / Bigstockphoto

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 market for 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 its worst values ​​in February current 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 under 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 the development of 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 currently concentrated mainly 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 among 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 important feature of 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 of economic growth, money in the construction industry, net of inflation, will be 10% less than in the “fat” 2014 (see figure).

Construction materials are classified as 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 sand-lime bricks decreased especially sharply (-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 (retail sales of building materials) remain an attractive segment for manufacturers of building materials - renovation of apartments and countryside 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. devaluation of the ruble will have a negative impact on the development of the industry: due to the lack of a machine-building base for the construction 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.