The property tax of enterprises.Optimization by means of a simple partnership and leaseback .

We begin by considering a simple partnership agreement.Article 337 of the Tax Code defines that corporate property tax on assets, acting as deposits under partnership agreements, as well as purchased or created in the course of working together, charged and paid by each of the partners in accordance with the value of their contribution.Accordingly, in this case we are talking about reducing the payments, rather than a complete withdrawal of their listing.

essence of the scheme is as follows: two companies, one of which uses a common tax regime and the other - a simple UTII organize a simple partnership, which is accompanied by a union contributions for the implementation of any activity.For example, the contract may provide for the transfer of someone leading the overall business and remain in the simplified tax system funds to buy in their own name required assets with subsequent payment of compensation to the enterprise, grant money, the amount of which is calculated at a certain percentage of the value of the acquired property.For example, 2/3 of the price of a purchased building.This compensation will be the contribution of comrade - "uproschentsev."The acquisition of the asset must be accompanied by drawing up an agreement on the distribution of shares.In the case of the purchase of real estate this document is subject to registration at the Federal Reserve.In addition, it is advisable to enter into a contract of pledge on a share of the company applying USN, until the execution of her obligation to pay compensation (mortgage is also registered at the Federal Reserve).During the existence of the partnership, the company which is in the general regime, pay the tax on property of enterprises in proportion to their contributions (according to example 1/3 of the amount accrued in the building), and the company - "uproschenets" payer of this tax is not.

risks of implementation of the scheme.

application of this scheme has some risks.In the absence of a real joint venture tax may try to recognize the contract null and void by a court and assessed additional tax on property of enterprises.But to prove the sham transaction is difficult, because the work could not develop due to objective economic reasons.In addition, the enterprise need not be interconnected.

Comrade evading the payment of compensation.In this case, the company can defend their rights in court and to collect the debts due to the contribution of the second company.In order to guarantee the return of the property is necessary for the partnership to conclude a contract of pledge.


Leasing is widely used in order to optimize virtually all types of enterprise tax and property tax is no exception.Traditional leasing agreement bind the supplier of the goods, the lessor and the lessee.Also, there are transactions concluded between only two parties, with the seller and the lessee is the same person.

implementation of the scheme is the following: firms that are in the general mode, enters into a lease agreement with the company applying USN or UTII.In accordance with its terms "uproschenets" acquires the assets of the organization, to pay tax on property of enterprises with deferred payment, and then delivers them to him as rent, followed by the transfer of ownership.At the same time before the expiry of the contract items are recorded on the balance sheet of the lessor.

order for the transaction did not cause complaints regulatory authorities need to argue the economic feasibility for both sides.Otherwise, contract leaseback can be invalidated by the courts, and the taxes paid now, charged with extra fees.The lessee can justify the deal need to attract investment and the need for further use of the assets.In addition, the lessor and the lessee shall not be legally linked: to have common founders, directors, etc.