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Medzhidova Z.S., the first year master course study, Abdullaeva M.I., assistant professor Dagestan State University Russia, Makhachkala FEATURES AND PROCEDURE FOR THE TAXATION OF TRANSACTIONS WITH INTANGIBLE ASSETS IN COMMERCIAL
ENTERPRISES
Abstract. The features and the procedure for the taxation of transactions with intangible assets in businesses from a position of financial and tax accounting. The article deals with the concept, characteristics and types of intangible assets, particularly the formation of intangible assets, amortization, taxes.
Keywords: taxes, intangible assets, goodwill, patent, amortization The increasing share in the structure of economic activities of commercial organizations is involved in intangible assets. In accordance with tax legislation intangible assets refer to acquired assets of the taxpayers, or the result of intellectual activity and other intellectual property used either in production or for administrative needs of the enterprise for the long term (over 12 months). This category includes assets that can not be touched or felt. [3]
For the recognition of intangible assetsit is necessary to satisfy the following conditions:
1. Having the ability to bring economic benefits to the taxpayer.
2. Having proper documents confirming the existence of an intangible asset and the exclusive rights to results of intellectual activity.
According to the tax law, there is no indication on the absence of material forms and conditions of a subsequent resale of the property.
Compared with the accounting tax accounting for intangible assets are not relate neither to the business reputation, nor to any organizational expenses, due to the fact that both can hardly be called the result of intellectual activity of the taxpayer.
The intangible assets for tax purposes include:
1. The exclusive right of the patent owner of an industrial design, utility
model.
2. The exclusive right of the author or other rights-holders on the use of computer programs and databases.
3. The exclusive right of the author to the use of integrated circuits.
4. The exclusive right to a trademark, appellation of origin of goods, service mark.
5. The exclusive right to selection achievements.
6. Possession of "know-how", a secret formula, scientific expertise, information concerning industrial experience, etc. [2]
At the same time, in accordance with the Tax Code of the intangible assets does not include:
Research and development work, there is no positive result. The costs are accounted for in accordance with the procedure provided for in Article 262 of the Tax Code, i.e. they are included in other expenses evenly throughout the year in the amount of actual costs.Business and intellectual quality of the employees and their ability to work and qualifications.
Research and development costs are recognized as expenses related to the creation of new products, in particular the expenses on inventions, the cost of formation of the Russian Foundation for Technological Development and other sectoral and cross-sectoral funds R & D funding. [2]
All property and property rights, are recognized as intangible assets in accordance with Chapter 25 of the Tax Code, but they are not for accounting purposes, should be included in intangible assets for tax purposes. The intangible assets are recorded only to the primary documents and analytical tax ledgers.
The initial value of the intangible assets is the amount of expenditure, defined as the difference between the cost of acquisition and bringing to the state in which they are suitable for use and the amount of expenses before reducing the tax base of the taxpayer.
Thus, the classification of intangible assets for tax purposes is different from the classification for accounting purposes.
Expenses for creation of an intangible asset are expended material
resources, outsourcing contracts, wages, patent fees, etc. [1]
Depreciable property shall be any property, intellectual property, other objects of intellectual property under the following conditions:
1. Finding the taxpayer has the right of ownership;
2. The useful life of more than 12 months;
3. The cost of more than 20,000 rubles;
4. The use to generate income.
Information about the depreciable property to be contained in the analytical tax ledgers.
In accordance with the Tax Code in order to calculate income tax, taxpayers can choose one of two methods of depreciation: linear and non-linear.
The selected organization depreciation method on the object of depreciable property can not be changed during the period of depreciation for this object. At the same time with the month following the month in which the residual value of depreciable assets will reach 20% of the initial value of this object, depreciation thereon calculated as follows:
1) The net book value of depreciable assets for the purpose of calculating depreciation is recorded as its cost base for further calculations;
2) the amount accrued for one month of depreciation in respect of depreciable asset base is determined by dividing the value of the object by the number of months remaining before the expiry of its useful life.
In the tax law the concept of "goodwill" is not used. However, it sets the procedure for taxation of income and expenditure on the acquisition of an enterprise's assets. Thus, the price premium recognizes the positive difference between the purchase price of the property complex and the cost of its net assets. For tax purposes is a positive difference is not recognized as an intangible asset, but it is recognized as an expense and included in the tax base evenly over 5 years.
For the purposes of accounting and tax accounting the value of intellectual property donated defines examination. Their value is the amount that can be obtained by selling the intellectual property at current market value. [2]
The Tax Code contains a definition of property rights in this context, if the taxpayer receives the right to use the object of intellectual property is not accompanied by any counter providing the receiving party, it is getting treated for tax purposes as the operation of gratuitously received property rights
In accordance with the Tax Code income in the form of property received free or imuschestvennyhhprav recognized centuries profits tax purposes.
When determining the tax base for income tax are not considered income in the form of property received by a Russian organization free of charge from the organization if the authorized capital of the receiving party by more than 50 percent consists of the contribution of broadcasting organizations. At the same time the property received is not recognized as income for tax purposes only if, within one year from the date of receipt of the said property is not transferred to third parties.
For the purposes of taxation of profits for property meant objects of civil
rights that relate to the property, in accordance with the civil law, ie the results of intellectual activity in order to calculate the income tax to property do not apply. Therefore, intangible assets, which cost less than 20,000 rubles, are also included in depreciable assets. This means that their value is recognized in expense through depreciation. [3]
The useful life of intangible assets for tax purposes is determined on the basis of the period of validity of the patent, and other intellectual property.
The company can realize the intangible asset before the end of its useful life. Otherwise, the object is recognized as unfit for further action. In tax law does not recognize the possibility of writing off expenses in the amounts of profit amortization of intangible assets. If these costs are written off on the initiative of the taxpayer, they are not recognized as an expense when determining the tax base for income tax.
When the sale of property the taxpayer is entitled to reduce income from such operations on its residual value.
The intangible assets are features of the tax deduction of VAT. In order for the tax deduction could be made, intangible assets should be taken into account.
In accordance with the tax laws, the amount of VAT received by the taxpayer to the deduction of intangible assets, subject to recovery by the taxpayer in the case of:
1. The transfer of intangible assets as a contribution to the authorized capital.
2. Continued use of intangible assets for transactions not subject to VAT, and the transfer of intangible assets to the assignee with the reorganization of legal entities.
In conclusion it should be stressed, that inadequate legislation leads to the fact that the organization is forced to prove their position in court, and the position of the Ministry of Finance of the Russian Federation is often challenged by taxpayers. [3]
Bibliography:
1. Nagornyh M.G. - Intangible assets and their use in terms of tax control over transfer pricing iikredit // Finance, - 2014. - №34. - Page 59-65
2. Rybaltovsky N.K. - Features of accounting and taxation of intellectual property // Property relations in the Russian Federation, - 2012. - №7. - Page 45-59
3. Perevozchikova E. - Tax accounting of intangible assets // Russian accountant. http://www.rosbuh.ru/?page=article&item=3259
Vadim Poletaev PhD History Russia, Moscow
STATE PR0GRAM OF DEVELOPMENT OF INNOVATION BUSINESS IN RUSSIA: HISTORICAL EXPERIENCE OF IMPLEMENTATION
The article investigates the contents and the most important directions of realization of a state policy of the Russian Federation in the field of development
