“Наша фирма арендует несколько автомобилей. Можно ли расходы, связанные с их ремонтом, относить на затраты, уменьшающие нашу налогооблагаемую прибыль? И. Поваров, Москва".
- Перечень затрат, включаемых в целях налогообложения в себестоимость продукции (работ, услуг), определяется Положением о составе затрат, утвержденным Постановлением правительства РФ № 552 от 05.08.92 г. В этот список входят и расходы по поддержанию основных производственных фондов в рабочем состоянии (применительно к автомобилям - это техосмотр, уход и, разумеется, ремонт). Но поскольку машины не принадлежат вашей фирме, а арендуются, многое зависит от содержания договора аренды.
Если в нем не указано, что все виды ремонта вы производите за свой счет, то придется ! руководствоваться статьей 616 Гражданского кодекса РФ. Согласно ей, в обязанности арендодателя входит капитальный, а в ваши - текущий ремонт переданного в аренду имущества, если иное не предусмотрено законом или договором аренды. В этом случае вы вправе относить на себестоимость лишь расходы, связанные с текущим ремонтом автомобилей.
Авот если в договоре есть пункт о том, что любой ремонт берет на себя арендатор, то смело можете относить эти расходы на себестоимость продукции. Кстати, если изначально такого пункта не было, то дополнительное соглашение об этом не поздно составить и сейчас, но, разумеется, до ремонта машин, а не после.
Application 0.000 seconds (+0.000); 0.75 MB (+0.753) - afterLoad
Application 0.009 seconds (+0.009); 2.64 MB (+1.884) - afterInitialise
Application 0.018 seconds (+0.009); 3.26 MB (+0.625) - afterRoute
Application 0.031 seconds (+0.013); 3.90 MB (+0.639) - afterDispatch
Application 0.033 seconds (+0.002); 4.01 MB (+0.112) - beforeRenderModule mod_virtuemart_cart (Корзина)
Application 0.135 seconds (+0.102); 6.91 MB (+2.901) - afterRenderModule mod_virtuemart_cart (Корзина)
Application 0.136 seconds (+0.002); 6.93 MB (+0.017) - afterRender
6.92 MB (7,256,264 Bytes)
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SELECT extension_id AS id, element AS "option", params, enabled
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INNER JOIN `automarket_sefurls` AS `u`
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SELECT element,params
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SELECT *
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SELECT m.id, m.menutype, m.title, m.alias, m.note, m.path AS route, m.link, m.type, m.level, m.language,m.browserNav, m.access, m.params, m.home, m.img, m.template_style_id, m.component_id, m.parent_id,e.element as component
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CASE WHEN badcats.id is null THEN a.state ELSE 0 END AS state, a.mask, a.catid, a.created, a.created_by, a.created_by_alias,
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c.lft, c.metadata, c.metadesc, c.metakey, c.modified_time, c.note, c.params, c.parent_id,
c.path, c.published, c.rgt, c.title, c.modified_user_id
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SELECT `config`
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SELECT `virtuemart_permgroup_id`,`group_name`,`group_level`
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SELECT `price_display`,`custom_price_display`
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AND (`virtuemart_vendor_id`="1" OR `shared`="1" )
AND ( ( publish_up = "0000-00-00 00:00:00" OR publish_up <= "2024-11-05 18:30:41" )
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4 × SELECT extension_id AS id, element AS "option", params, enabled
FROM automarket_extensions
4 × SELECT *
FROM automarket_virtuemart_calcs
1 × SELECT id, link, language
FROM automarket_menu
1 × SELECT m.id, m.title, m.module, m.position, m.content, m.showtitle, m.params, mm.menuid
FROM automarket_modules AS m
LEFT JOIN automarket_modules_menu AS mm
ON mm.moduleid = m.id
LEFT JOIN automarket_extensions AS e
ON e.element = m.module
AND e.client_id = m.client_id
1 × SELECT c.*,
CASE WHEN CHAR_LENGTH(c.alias) THEN CONCAT_WS(':', c.id, c.alias) ELSE c.id END as slug
FROM automarket_categories as c
LEFT JOIN automarket_categories AS s
ON (s.lft <= c.lft
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LEFT JOIN (SELECT cat.id as id
FROM automarket_categories AS cat JOIN automarket_categories AS parent
ON cat.lft BETWEEN parent.lft
AND parent.rgt
1 × SELECT a.id, a.asset_id, a.title, a.alias, a.title_alias, a.introtext, a.fulltext,
CASE WHEN badcats.id is null THEN a.state ELSE 0 END AS state, a.mask, a.catid, a.created, a.created_by, a.created_by_alias,
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FROM automarket_contact_details AS contact
1 × SELECT `config`
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1 × SELECT b.rules
FROM automarket_assets AS a
LEFT JOIN automarket_assets AS b
ON b.lft <= a.lft
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1 × SELECT `vendor_currency`,`currency_code_3`,`currency_numeric_code`
FROM `automarket_virtuemart_vendors` AS v
LEFT JOIN `automarket_virtuemart_currencies` AS c
ON virtuemart_currency_id = vendor_currency
1 × SELECT *
FROM `automarket_virtuemart_shoppergroups`
1 × SELECT *
FROM `automarket_menu`
1 × SELECT `price_display`,`custom_price_display`
FROM `automarket_virtuemart_shoppergroups` AS `sg`
1 × SELECT *
FROM `automarket_virtuemart_currencies`
1 × SELECT a.rules
FROM automarket_assets AS a
1 × SELECT `virtuemart_permgroup_id`,`group_name`,`group_level`
FROM `automarket_virtuemart_permgroups`
1 × SELECT *
FROM automarket_jcomments_setting
1 × SELECT `custom_data`
FROM `automarket_extensions`
1 × SELECT *
FROM automarket_sef_subdomain
1 × SELECT folder AS type, element AS name, params
FROM automarket_extensions
1 × SELECT id, rules
FROM `automarket_viewlevels
1 × SELECT `session_id`
FROM `automarket_session`
1 × SELECT b.id
FROM automarket_usergroups AS a
LEFT JOIN automarket_usergroups AS b
ON b.lft <= a.lft
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1 × SELECT *
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1 × SELECT COUNT(*)
FROM automarket_sef_subdomains
1 × SELECT m.id, m.menutype, m.title, m.alias, m.note, m.path AS route, m.link, m.type, m.level, m.language,m.browserNav, m.access, m.params, m.home, m.img, m.template_style_id, m.component_id, m.parent_id,e.element as component
FROM automarket_menu AS m
LEFT JOIN automarket_extensions AS e
ON m.component_id = e.extension_id
1 × SELECT `data`
FROM `automarket_session`
1 × SELECT *
FROM automarket_sefurls
1 × SELECT element,params
FROM automarket_extensions
1 × SELECT `a`.`vars`, `u`.`sefurl`
FROM `automarket_sefaliases` AS `a`
INNER JOIN `automarket_sefurls` AS `u`
ON `u`.`id` = `a`.`url`
1 × SELECT id, home, template, s.params
FROM automarket_template_styles as s
LEFT JOIN automarket_extensions as e
ON e.element=s.template
AND e.type='template'
AND e.client_id=s.client_id
1 × SHOW TABLES LIKE "automarket_virtuemart_configs
1 × UPDATE `automarket_session`
SET `data` = '__default|a:7:{s:15:\"session.counter\";i:1;s:19:\"session.timer.start\";i:1730831441;s:18:\"session.timer.last\";i:1730831441;s:17:\"session.timer.now\";i:1730831441;s:22:\"session.client.browser\";s:40:\"CCBot/2.0 (https://commoncrawl.org/faq/)\";s:8:\"registry\";O:9:\"JRegistry\":1:{s:7:\"\0*\0data\";O:8:\"stdClass\":0:{}}s:4:\"user\";O:5:\"JUser\":25:{s:9:\"\0*\0isRoot\";b:0;s:2:\"id\";i:0;s:4:\"name\";N;s:8:\"username\";N;s:5:\"email\";N;s:8:\"password\";N;s:14:\"password_clear\";s:0:\"\";s:8:\"usertype\";N;s:5:\"block\";N;s:9:\"sendEmail\";i:0;s:12:\"registerDate\";N;s:13:\"lastvisitDate\";N;s:10:\"activation\";N;s:6:\"params\";N;s:6:\"groups\";a:0:{}s:5:\"guest\";i:1;s:13:\"lastResetTime\";N;s:10:\"resetCount\";N;s:10:\"\0*\0_params\";O:9:\"JRegistry\":1:{s:7:\"\0*\0data\";O:8:\"stdClass\":0:{}}s:14:\"\0*\0_authGroups\";a:1:{i:0;i:1;}s:14:\"\0*\0_authLevels\";a:2:{i:0;i:1;i:1;i:1;}s:15:\"\0*\0_authActions\";N;s:12:\"\0*\0_errorMsg\";N;s:10:\"\0*\0_errors\";a:0:{}s:3:\"aid\";i:0;}}' , `time` = '1730831441'
1 × UPDATE automarket_content
SET hits = hits + 1
1 × INSERT INTO `automarket_rokuserstats` (`user_id`,`ip`,`session_id`,`page`,`referrer`)
VALUES ('0','34.204.176.71','0n73dcvk2la39len6kda1g5t56','/obsluzhivanie-i-remont/kak-spisat-zatraty',''
1 × INSERT INTO `automarket_session` (`session_id`, `client_id`, `time`)
VALUES ('0n73dcvk2la39len6kda1g5t56', 0, '1730831441'
1 × UPDATE automarket_sefurls
SET cpt=(cpt+1)
1 × DELETE
FROM `automarket_session`