-owned company and its founders, exists as two separate categories.The company can not count on the money its members.However, the owner has the opportunity to provide assistance to the company to increase working capital.Contents can be different ways.Consider further how the provision of financial aid.
General classification
The increase in working capital can be carried out in four ways.Thus, the company can get free financial assistance, contributions to the share capital, loan and contributions to the property.All of these operations are reflected in different records.
financial grant assistance
As a general rule, a property of the organization should be recognized as its non-operating income.This provision is found in art.250, p. 8 NC.Under the property in this case is necessary to understand the objects of civil rights (except in rem), which belong to the category of CC.Therefore, here are included and cash.At the same time in the taxation of income from the company does not occur if:
- Share of the authorized capital of more than 50%.
- From the date of acquisition of property over the years it will not be transferred to third parties.
should be noted, however, that the financial grant assistance will not be included in income if the condition on the percentage of the participant.This money can be transferred to third parties at any time.
Financial assistance gratis: posting
Cash transferred party companies act as other income.Free financial help from the founder recognized on the date of receipt.However, the application instructions of the Chart of Accounts are recorded on the account, fixed income in future periods (98), sub-account 98-2.
controversial moment
Financial assistance free of charge, according to the Civil Code is regarded as a donation.This provision is provided in Art.575, p.1.With this gift, which cost more than 3 thousand. Rub., Are prohibited between legal entities.This requirement is contained in the signature.4 that paragraph.In accordance with the tax authorities often refuse in the realization of signature.11, para. 1 of Article 251 of the Tax Code with respect to property obtained for free by a legal entity-founder.It should be noted that arbitration practice has not developed a consensus on the issue.Representatives of FAS Northwestern District calculated that if the Tax Code allows property received free one from another national organization in compliance with the necessary conditions, the signature.4, para. 1, Art.575 of the Civil Code is not subject to the application.Judges of the Moscow District in its judgment indicated a few other facts.In particular, in their opinion, the implementation of signature.11, para. 1, Article 251 of the Tax Code is admissible only if the financial grant assistance given to compliance with the provisions of the current legislation banning of donation.
Contribution property
It can be carried out without changing the value of the Criminal Code, as well as the nominal value of existing shares in it.In this case, it refers to the obligations of the founders put in common property by the decision of the meeting.Contributions are made participants in proportion to the shares owned by them in the share capital, if other conditions are not spelled out in the Charter.In accounting gratuitous financial help from the founder of the contribution will not be recorded as revenue.Participation fee be reflected in the debit account of property accounting and credited to extension of capital.This, in turn, means that the decision on the transfer of deposits increases the size of the net assets of the company.For determining the law is not established.In this regard, Ltd. may apply the rules applicable to public companies.For the net asset value should be a value that is obtained by deducting liabilities from current assets taken for calculation.In essence, the amount shows the amount of equity capital of the company.At the same time signature.3.4, p. 1, Article 251 of the Tax revenues, which were the property transferred by the Company to increase the working capital, the formation of additional capital, including not taken into account in the taxation of profits.
loan
participant may have a temporary cash assistance company, signed a loan agreement with her.This provision provided for in Art.808, para. 1 of the Civil Code.In accordance with the general rule that a participant acting as the lender has the ability not only to repay the amount, but also earn interest.Their size and calculation procedure set in the agreement.However, the same agreement may provide financial assistance for free.Terms of the Loan shall be prescribed in the contract directly.This article prescribes.809, para. 1 of the Civil Code.The financial grant aid in the form of a loan will not act as the company's revenue.This repayment of the loan is recognized as an expense.Likewise, the resulting loan is not included in taxable income for income NC.Thus expenses aimed at its repayment, reduce the base on it.At the same time in the gratuitous use of the funds the company's revenues under Art.41 NC will save on interest.In Sec.25 does not set the procedure for the assessment and determination of material benefits derived company in this case.In this regard, such profits are not taken into account in taxation.
capital contribution
At the general meeting of founders may be decided to increase the Criminal Code by making additional contributions.For this purpose, according to the general rule, must be not less than 2/3 of the total number of company owners.The Charter may nonetheless be provided and more.The total value of deposits, one of the founders of the relationship between it and the amount which will be increased by the nominal value of each share shall be determined directly in the decision.This requirement is present in the article.19, para. 1 of the Federal Law №14.Each founder has the opportunity to make an additional contribution, which will not exceed the total cost extra.contribution proportional to its own share in the authorized capital of the company.Exercise this right not later than 2 months after the adoption of the above decision.Within a month of the completion of the period necessary to approve the results of the meeting make extra.contributions and the corresponding changes in the founding documents of the enterprise.In the same period should be sent to the Tax Office an application for registration of these adjustments.The changes take effect only after the state registration.Generalization of information on the status and movement of the Criminal Code of the company is carried out on account of his 80. Entries made after the registration made at the meeting of the changes in the constituent documents.
Taxation additional contributions
Cash obtained thus does not increase the base.However, the founders of legal entities will have to pay tax on the amount of increase of the par value of their shares.A similar rule applies to the participants-individuals.This amount will be subject to personal income tax.The obligation to calculate, withhold and pay will be based directly on the company, serving in this case as a tax agent.
