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15.10.2011Dave ramsey mortgage calculatorUpon completion of construction and signing a contract on the performance of equity participation in the construction of the difference between the funds received from shareholders and customers actually listed on the financing of construction, is recorded as income of the investor: Dt sch.76 Kt sch.90-1. If the investor were economically reasonable expenses incurred in obtaining income from fund-raising co-investors, anacortes yacht charters they are: D-t-2 sch.90 Kt sch.20. The amount received on contracts involving real estate investors - 25 million rubles. Customer lists to share attracted investment of building equity holders - 24 million rubles. Total expenses related to the involvement of shareholders - 100 000 rubles. VAT paid on the amount of expenses - 18 000 rubles. Income is defined as the difference between the amount received from shareholders and customers listed: 25 million - 24 million = 1 000 000 (D-t-t sch.76 to sch.90-1) The amount of VAT on income received: 1 million: 118% x 18% = 152 500 (D-t-3 sch.90 Kt sch.68) The sum of the costs of attracting real estate investors: Dt sch.90-2 K-m sch.20 - 100 000 Financial results: 1000 000-152 500 - 100 000 = 747 500 (D-t-9 sch.90 Kt sch.99) Reimbursement of VAT paid on expenses: Dt sch.68 Kt sch.19-18 000. Assignment of claims made by housing assignment agreements as may be agreed by the parties during construction and after construction, but always before the registration of the ownership of the housing. The actual transfer of rights to the apartment can be carried out after construction (as an object of individualized) and to the point where the organization exercised its right and has issued a housing property. If the contract assignment of accommodation is reached before the end of the building, then in the account of the investor, second right, is listed on the amount payable from the proceeds assigns to the point where, in accordance with the terms of the right to housing will be allocated. To date, not resolved the question of procedure for the calculation of VAT in the transfer of property rights. On the one hand, the transfer of property rights is subject to taxation in accordance with the requirements of the Tax Code st.146. On the other hand, the Tax Code does not give the concept of property rights for the purposes of taxation which is not defined tax base, tax calculation procedure (Section 3 violated Article 3 and 6, Clause 1 Article 17 of the first part of the Tax Code).Raystown realty Handicap vans for sale by owner Bronx lighthouse charter school Residential sublease agreement template Golf course superintendent job openings |
