Как учитывать разовый платеж за пользование недрами

Как учитывать разовый платеж за пользование недрами

Источник картинки: http://topfranchise.ru/

Разовый платеж, недра, пользование

Как учитывать разовый платеж за пользование недрами
24.05.2017

Арбитражный суд Московского округа по делу № А40-98153/16 поддержал позицию налогового органа о том, что разовый платеж за пользование недрами списывается в расходы равномерно в течение двух лет с момента получения лицензии.В 2013 году по итогам аукциона на получение права пользования недрами налогоплательщик зарегистрировал соответствующую лицензию, по условиям которой компания должна была уплатить разовый платеж за пользование недрами.Этот платеж налогоплательщик единовременно включил в состав косвенных расходов в декларацию по налогу на прибыль организаций за 2013 год. В связи с этим была занижена база по налогу на прибыль организаций – компания налог не уплатила.Так как лицензия была получена до оплаты права пользования недрами, налогоплательщик посчитал, что разовый платеж не связан с её получением, а значит учет такого платежа в качестве расходов производится единовременно.По мнению инспекции, разовый платеж за пользование недрами является одним из условий аукциона для получения лицензии, то есть расходы в данном случае непосредственно связаны с приобретением лицензии и должны учитываться в составе расходов не единовременно, а равномерно в течение двух лет.Налогоплательщик, не согласившись с инспекцией, обратился в суд. Суды трех инстанций, отказывая в удовлетворении требований налогоплательщика, признали выводы инспекции обоснованными.
Источник

34 комментария

I have been exploring for a little bit for
any high quality articles or weblog posts on this kind of space .
Exploring in Yahoo I finally stumbled upon this site.

Studying this information So i am satisfied to show that I have an incredibly good uncanny feeling I found out
just what I needed. I such a lot indisputably will make sure to
do not overlook this web site and give it a look on a relentless basis.

Simply desire to say your article is as astounding.
The clarity on your post is simply great and that i could assume you are a professional on this subject.

Fine together with your permission allow me to snatch your RSS feed to keep updated with coming near
near post. Thank you one million and please keep up the rewarding work.

Hey There. I found your weblog using msn. That is a very smartly written article.
I’ll be sure to bookmark it and come back to read extra of your useful information. Thanks for the post.
I’ll certainly return.

Hello, Neat post. There’s a problem with your site in internet explorer, could test this?
IE still is the marketplace chief and a big portion of people will leave out your fantastic writing because of this problem.

Just desire to say your article is as astounding.

The clarity to your post is just spectacular and that i could suppose you are a professional in this
subject. Well together with your permission allow me
to seize your RSS feed to keep up to date with drawing close post.
Thanks one million and please continue the enjoyable work.

Уведомление: CI CD Service Provider
Уведомление: types of testing tools
Уведомление: DevSecOps meaning
Уведомление: custom corntoss

That is really interesting, You’re an overly professional blogger.
I’ve joined your rss feed and stay up for in the hunt for extra
of your fantastic post. Also, I have shared your website in my social networks

Hi there I am so delighted I found your website, I really found you by error,
while I was looking on Askjeeve for something else, Anyhow I am here now and would just like to say cheers for a fantastic
post and a all round entertaining blog (I also love the theme/design), I don’t have time
to go through it all at the moment but I have bookmarked it and also included your
RSS feeds, so when I have time I will be back to
read much more, Please do keep up the fantastic jo.

My brother suggested I might like this website. He was entirely right.
This post actually made my day. You can not imagine just how much time I
had spent for this information! Thanks!

Its such as you learn my mind! You appear to grasp so much approximately
this, such as you wrote the ebook in it or something.
I believe that you just can do with a few percent to pressure the
message house a bit, but instead of that, that is wonderful blog.
A great read. I will certainly be back.

I believe what you said made a great deal of
sense. But, what about this? what if you wrote a catchier title?

I ain’t saying your information isn’t solid, but suppose you added something that makes people want more?

I mean Как учитывать разовый платеж за пользование недрами | riato.ru
is kinda vanilla. You could peek at Yahoo’s home page and watch how they create article titles to
grab viewers to open the links. You might add a video or a related
picture or two to grab people excited about everything’ve written. In my opinion, it could bring
your posts a little livelier.

Nice post. I learn something totally new and challenging
on websites I stumbleupon on a daily basis. It’s always interesting to read through content from
other writers and practice a little something
from their websites.

Уведомление: sex-toys for women vibration egg
Уведомление: 풀팟포커
Уведомление: replica toy watch clone
Уведомление: sbobet
Уведомление: canlı bahis giriş adresi

I am no longer sure the place you are getting your info, however great topic.
I needs to spend some time studying more or working out more.
Thanks for fantastic information I used to be searching for this
information for my mission.

Уведомление: Completed Villas for sale in Hyderabad
Уведомление: dell sunucu teknik servis
Уведомление: instagram profile audit
Уведомление: world market url
Уведомление: breitling replica band 22
Уведомление: vice city market url

Добавить комментарий

*

19 − 1 =