Calculations on income from operations with assets
A budgetary institution without the consent of the owner is not entitled to dispose of especially valuable movable property, assigned to it by the owner or acquired budgetary institution at the expense of the funds allocated to it by the owner for the acquisition of such property, as well as immovable property. The rest of the property that he has on the right of operational control, a budgetary institution has the right to dispose of independently, unless otherwise provided by law. The public institution has no right to alienate or otherwise dispose of property without the consent of the owner of the property.
Income from the sale of property (other than shares and other forms of participation in the capital, state reserves of precious metals and precious stones) located in state (municipal property), after payment of taxes and fees provided by the legislation on taxes and fees, are non-tax income budgets.
Since 2009, when the state property (not transferred to state enterprises and institutions that make up the state treasury) is sold (transferred) in the US territory, the tax base is defined as the amount of income from the sale (transfer) of this property, including tax. At the same time, the tax base is determined separately when each transaction for the sale (transfer) of the said property is made. In this case, tax agents are recognized as buyers (receivers) of said property, with the exception of individuals who are not individual entrepreneurs. The specified persons are obliged to calculate by calculation method, to keep from the paid incomes and to pay in the budget the corresponding sum of the tax.
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According to Art. 8 of Federal Law No. 135-ΦЗ of July 29, 1998, "On appraisal activity" the valuation is mandatory, including when selling or otherwise disposing of valuation objects owned by the Russian Federation, US entities or municipal entities.
Settlements for income from operations with assets are recorded on account 0 205 70 000 containing the analytical code of the synthetic account group 70 "Calculations on income from operations with assets" and the corresponding analytical code of the synthetic account type of financial assets:
- 0 205 71 000 "Calculations on income from operations with fixed assets";
- 0 205 72 000 "Calculations on income from transactions with intangible assets";
- 0205 73 000 "Calculations on incomes from operations with non-produced assets";
- 0205 74000 "Calculations for Revenues from Inventory Operations."
The primary accounting documents in the budget accounting, for example, when selling fixed assets, are:
• in terms of real estate:
- Act on the acceptance and transfer of an item of property, plant and equipment (except buildings, structures) (f. 0306001),
- The act of acceptance and transfer of a building (construction) (f. 0306030) with the attachment of documents confirming the state registration of transfer of ownership rights (operational management rights) to real estate objects in the cases established by US law;
• in terms of movable property objects:
- Act on the acceptance and transfer of an item of property, plant and equipment (except buildings, structures) (f. 0306001), except for fixed assets of up to 3000 rubles. inclusive, a library fund and jewelry and jewelry regardless of cost,
- Act on the acceptance and transfer of groups of fixed assets (except buildings, structures) (f. 0306031).
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