Transport services for individual entrepreneurs. Taxation 2020 - 2020.

Transport services for individual entrepreneurs

Entrepreneurs can provide various types of transport services. They can be divided into several groups. Depending on the type of transport, transportation services can be water, road, rail, air, etc. Entrepreneurs usually carry out road transport. They can also be divided into groups:

• cargo transportation;
• passenger transportation.

You can find OKVED codes for different types of transport services.

When choosing the appropriate type of activity, you need to take into account the need to obtain a license to carry it out. Thus, it will be required for passenger transportation in vehicles with a capacity of more than eight people.

In addition, before starting the activity, you must not forget. Failure to comply with these mandatory requirements may result in prosecution.

Civil aviation services

What paid civil aviation services can be obtained from the air agency:

1. You can purchase or book a flight ticket.
2. Pre-book luggage and cargo transportation.
3. Buy a ticket by phone and have it delivered to your home.
4. Buy a ticket online.

in an Aeroport:

• use the storage room;
• hire loaders to transport luggage in the airport building;
• use the services of trade facilities, catering, post office, Sberbank, currency exchange;
• sit in the relaxation area for VIP clients;
• visit the hairdresser.

As a free service you can get

at the air agency:

• information on aircraft schedules;
• data on tariffs for transportation of baggage and cargo;
• information about the rules of conduct for passengers on board a transport ship;
• schedule and routes of transport transporting passengers to the airport;

in an Aeroport:

• information about the airport layout and service areas for passengers;
• notification via loudspeaker and on the screen of information boards about registration, departure and landing of aircraft;
• weigh luggage and hand luggage;
• wait for the flight to take off in the waiting room;
• send luggage for delivery on board the aircraft;
• use the services of a medical office, hotel, mother and child room, sanitary room.

Additional services provided at the agency and the airport will be as follows:

1. A waiting room is available to clients.
2. In the waiting room there are ticket offices for other modes of transport.
3. There are cafes and shopping kiosks.

Near the airport

• you can park your car in a paid parking lot;
• order an announcement over the speakerphone in the hall;
• take advantage of clothing and shoe repair shops;
• watch a film in a cinema;
• order a passenger taxi or a car to deliver luggage to your home.

On board an aircraft, theoretically, all services are paid and mandatory, since the passenger’s very stay on board is the result of his payment for the flight and the services are provided for by the conditions of passenger transportation.

Mandatory services during the flight are:

1. Informational - about the rules of behavior on board, about flight details and crew composition, etc.
2. Medical – if necessary; provision of food and drinks during the flight; during long flights, performing warm-ups.

Printed materials and board games are available upon request. Pets will be transported in the cargo hold.

Additional in-flight services will include selling souvenirs, drinks and sweets, ordering taxis and hotels on board the plane, booking tickets, and competitions.

Services provided to consumers individually are as follows:

• assistance to passengers with children;
• assistance to the disabled and the elderly;
• transporting a child unaccompanied by an adult;
• provision of baby food;
• provision of first aid.

As a mandatory service, luggage will be delivered to the terminal building at the end of the flight.

Transport aviation services

Transport aviation services are rarely used. The cost of cargo delivery is high, as evidenced by only 1% of domestic cargo transportation. In global volumes, transport aviation accounts for only 2% of traffic. But the total mass of the transported cargo is 40% of the total mass.

Cargo delivery by air is used when it is necessary to deliver perishable products or expensive goods. Airplanes carry cut flowers, seafood and delicacies, microchips and electronics.

Main types of transport aviation services:

• delivery of goods by passenger air transport;
• transportation by freight companies;
• charter cargo transportation;
• provision of aircraft for rent.

Taxation of transport services for individual entrepreneurs in 2017

These services can be provided by entrepreneurs in different tax regimes, both in the general taxation regime and in special ones (STS, UTII, patent system). Each mode has its own pros/cons. All necessary conditions for their use must also be available.

Transport services under the general tax regime

This tax regime will be the most difficult for an entrepreneur due to the tax burden, tax accounting and reporting. In the general mode (), the entrepreneur pays personal income tax, VAT, property taxes (personal property tax, land, transport tax) to the treasury. Returns must be filed for each tax. In order to fulfill all mandatory requirements, correctly calculate and pay taxes, prepare and submit tax reports, an entrepreneur will need the services of professional accountants.

An advantage of this mode may be the ability to work with contractors for whom work is important. Such counterparties may be interested in cooperation with the entrepreneur, since they will subsequently be able to deduct the VAT paid for transport services.

Transport services for individual entrepreneurs on special modes

Transport services can also be provided in the following mode:

• simplified tax system
• UTII
• Patent system

There are corresponding conditions for the use of each mode.

Transport services for individual entrepreneurs on the simplified tax system

Work is possible if:

• the number of individual entrepreneur employees does not exceed 100 people;
• the amount of income for the corresponding tax period is not more than 150 million rubles.

Using the simplified tax system, an entrepreneur can pay either a tax on total income at a rate of up to 6% or a tax on income minus expenses at a rate of up to 15%. The size of the bet is determined by the regions. You will not have to pay either VAT or personal income tax. Reporting will also be easier. Individual entrepreneurs must be maintained and annually submit a declaration according to the simplified tax system.

Transport services for individual entrepreneurs on UTII

Transport services can also be provided, but only if such a decision is made by local authorities. The conditions for the application of this regime by an entrepreneur are:

• The number of employees is no more than 100 people;
• The number of vehicles is no more than 20 units.

In this mode, the entrepreneur does not pay personal income tax and VAT. Instead, a single tax is subject to payment at a rate of up to 15%. It is paid from imputed income, which is calculated using a special formula taking into account the basic profitability (6,000 rubles/month per vehicle - for cargo transportation; 1,500 rubles/month per passenger seat - for passenger transportation).

Reporting in this mode is also much simpler. A UTII declaration must be submitted for each quarter.

Transport services on the patent system

The provision of transport services in this mode is possible only if regional authorities have provided for such a possibility. However, to work in this mode, the entrepreneur must meet the following conditions:

• Income no more than 60 million rubles;
• The number of employees is no more than 15 people.

Working for, an entrepreneur does not pay personal income tax and VAT. Only the cost of the patent is payable, which can be issued for a period from 1 to 12 months within a calendar year.

In this mode, the entrepreneur does not need to submit declarations; it is enough to submit them in the prescribed form.

Transport tax for individual entrepreneurs

Regardless of the chosen general or special mode, the entrepreneur must pay transport tax. In this case, for an individual entrepreneur, only the title on the basis of which he uses the vehicle for transportation matters. If the vehicle is his own, then it must be taken into account when calculating the tax. A vehicle is not taken into account if it does not belong to the entrepreneur, but, for example, is rented by him.

Valery Molchanov, Sergey Rodyushkin experts of the Legal Consulting Service GARANT

Individual entrepreneurs engaged in road transport often own several cars. At the same time, there is not always a clear division between those that are used exclusively for business activities and those that are used for personal purposes. Therefore, registration of such activities raises many questions: is it necessary to “transfer” vehicles from an individual to an individual entrepreneur, what documents need to be prepared for counterparties, etc.

Vehicle registration

In accordance with Art. 11 of the Tax Code of the Russian Federation, individual entrepreneurs (IP) are individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity.

According to paragraph 3 of Art. 23 of the Civil Code of the Russian Federation, the rules of the Civil Code of the Russian Federation, which regulate the activities of legal entities that are commercial organizations, are applied to entrepreneurial activities of citizens carried out without forming a legal entity, unless otherwise follows from the law, other legal acts or the essence of the legal relationship. Based on Art. 18 of the Civil Code of the Russian Federation, citizens may have property by right of ownership; inherit and bequeath property; engage in business and any other activity not prohibited by law; make any transactions that do not contradict the law and participate in obligations.

Moreover, according to the legal position of the Constitutional Court of the Russian Federation, set out in Resolution No. 20-P dated December 17, 1996, the property of an individual is not legally differentiated into property used in business activities and used for personal purposes. Thus, in itself, obtaining the status of an individual entrepreneur does not separate part of the citizen’s property, since the fact of state registration as an individual entrepreneur does not “create” him as a new separate person with separate property, and the entrepreneurial activity of a citizen is still the activity of the citizen himself.

Consequently, an entrepreneur can use the property belonging to him both in business activities and for his personal purposes.

We also note that the current legislation does not contain a definition of the terms “property of an individual entrepreneur” or “official transport”. In addition, by virtue of clause 12 of the Rules for registering motor vehicles and their trailers with the State Road Safety Inspectorate of the Ministry of Internal Affairs of the Russian Federation, approved by Order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001 “On the procedure for registering vehicles,” registration of vehicles, belonging to individual entrepreneurs, is carried out in the same manner as established for registering vehicles in the name of individuals (who are not individual entrepreneurs).

Conclusion: no re-registration of vehicles owned by an individual that he intends to use in business is required.

UTII According to clause 1, clause 3 of Art. 83 of the Tax Code of the Russian Federation, for the purpose of tax control, individuals are subject to registration with the tax authorities, in particular, at the place of residence, and on other grounds provided for by the Tax Code of the Russian Federation. Such “other grounds” also include those provided for in paragraph 2 of Art. 346.28 of the Tax Code of the Russian Federation is the obligation of UTII payers to register with the tax authority at the place of their business activity.

Let us recall that in accordance with paragraph 2 of Art. 346.28 of the Tax Code of the Russian Federation, individual entrepreneurs carrying out business activities in the field of providing motor transport services for the transportation of passengers and goods are required to register as payers of UTII with the tax authority at the place of residence of the individual entrepreneur. In particular, according to paragraph 3 of Art. 346.28 of the Tax Code of the Russian Federation, individual entrepreneurs who are subject to registration as UTII payers, within five days from the date of commencement of business activities subject to UTII taxation, submit to the tax authorities an application for registration as a UTII payer. The form of the corresponding application (No. UTII-2) was approved by order of the Federal Tax Service of Russia dated January 12, 2011 No. ММВ-7-6/ (see also letter of the Federal Tax Service of Russia dated April 26, 2011 No. AS-4-3/6753).

A person recognized as a UTII payer is subject to registration with the tax authority on the grounds provided for in Art. 346.28 of the Tax Code of the Russian Federation, regardless of the fact that it is already registered with the relevant tax authority for other reasons. This is the opinion currently held by the financial department (see letters from the Ministry of Finance of Russia dated September 27, 2010 No. 03-02-08/58, dated June 3, 2009 No. 03-11-06/3/154).

However, with regard to filing an application for registration as a UTII payer by an organization or individual entrepreneur if they begin to carry out another “imputed” type of activity on the territory of the same tax office, financial authority specialists express a more lenient position. According to it, if an individual entrepreneur is registered with the tax office as a UTII payer at the place where the “imputed” activity is carried out, re-apply to the same tax office with an application for registration in relation to a new type of business activity, subject to transfer to the payment of UTII and carried out in the territory of operation of the specified tax office is not required.

At the same time, the legislation does not prohibit individual entrepreneurs from notifying the tax inspectorate in any form about the start of carrying out (conducting) a new type of business activity that is subject to transfer to the payment of UTII.

Note that the tax return form for the single tax on imputed income for certain types of activities, approved by Order of the Ministry of Finance of Russia dated December 8, 2008 No. 137n, provides for the designation of the type of business activity for which this tax is paid.

Therefore, we believe that an individual entrepreneur, by submitting a declaration indicating the activities that he began to carry out (providing motor transport services for the transportation of goods - activity code 05), thereby notifies the tax authority about this. In addition, the above declaration can be accompanied by an explanatory letter in any form.

Documentation First of all, we note that by virtue of Part 13 of Art. 2 of the Charter of Road Transport and Urban Ground Electric Transport1 (hereinafter referred to as the Charter), a carrier is a legal entity or individual entrepreneur who, under a contract for the carriage of a passenger, a contract for the carriage of cargo, has assumed the obligation to transport a passenger and deliver luggage, as well as to transport the cargo entrusted by the shipper to the destination and hand over luggage or cargo to the person authorized to receive it. That is, the Charter imposes the same requirements on carriers - legal entities and carriers - individual entrepreneurs.

Contract of carriage and consignment note Carriage of goods is carried out on the basis of a contract of carriage. At the same time, according to Art. 785 of the Civil Code of the Russian Federation, under a contract for the carriage of goods, the carrier undertakes to deliver the cargo entrusted to him by the sender to the destination and hand it over to the person authorized to receive the goods (recipient), and the sender undertakes to pay the established fee for the carriage of goods. The conclusion of a contract for the carriage of goods is confirmed by the preparation and issuance to the sender of the goods of a consignment note (bill of lading or other document for the cargo provided for by the relevant transport charter or code). Legal entities of all forms of ownership that are senders and recipients of goods transported by road are required to keep records using unified forms of primary accounting documentation listed in paragraph 1 of Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78 (hereinafter referred to as Resolution No. 78), including including using form No. 1-T “Consignment note” (hereinafter referred to as TTN). According to Part 1 of Art. 8 of the Charter, the consignment note, unless otherwise provided by the contract for the carriage of goods, is drawn up by the shipper. The shipper is an individual or legal entity who, under a contract for the carriage of goods, acts on his own behalf or on behalf of the owner of the goods and is indicated in the waybill (Part 4 of Article 2 of the Charter). A similar rule is stated in the instructions for filling out form No. 1-T. The specification form for the transportation of goods by road is drawn up by the consignor for each consignee separately for each vehicle trip with the obligatory completion of all details. A special procedure for preparing documents is provided for under the charter agreement (Article 787 of the Civil Code of the Russian Federation). If the transportation of cargo is carried out accompanied by a representative of the cargo owner under a charter agreement, then in accordance with Part 4 of Art. 18 of the Charter, unless otherwise provided by agreement of the parties, the charter agreement is concluded in the form of an order for the provision of a vehicle for the transportation of goods. Mandatory details of the work order for the provision of a vehicle for the transportation of passengers and luggage are established by Decree of the Government of the Russian Federation dated February 14, 2009 No. 112 “On approval of the Rules for the transportation of passengers and luggage by road transport and urban ground electric transport.” The work order replaces the waybill (Part 3, Article 8 of the Charter) and is a simplified form of the waybill, which does not contain marks about the transfer of cargo.

Please note: Financial and tax authorities believe that in cases where delivery is carried out by third-party organizations, the presence of a TTN is mandatory. Thus, in the letter of the Ministry of Finance of Russia dated May 26, 2008 No. 03-03-06/1/333 it is explained that the costs of transport services of third-party organizations for the delivery of goods can be taken into account by the taxpayer as part of material expenses, reducing the tax base for income tax only when the presence of a completed TTN according to the approved form No. 1-T (see also letters of the Federal Tax Service of Russia for Moscow dated October 23, 2006 No. 20-12/92786, dated October 18, 2006 No. 20-12/92228).

Conclusion: the shipper organization is obliged to draw up a consignment note, which will be the primary document for accounting for the costs of the carrier’s services (letter of the Federal Tax Service of Russia for Moscow dated July 25, 2008 No. 20-12/070321).

Certificate of acceptance and transfer of the results of services rendered (work performed) The tax authorities in the letter of the Federal Tax Service of Russia for Moscow dated October 18, 2006 No. 20-12/92228 indicated that in order to recognize transport expenses for the purposes of calculating the income tax of an organization, in addition to the TTN, it is necessary also the act of acceptance and transfer of services provided (work performed). The act of provision of services is not a unified form of primary documents. However, it can serve as a primary accounting document if all the required details provided for in paragraph 2 of Art. 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”. In the letter of the Federal Tax Service of Russia for the Khabarovsk Territory dated 06/09/2008 No. 16-15/ it is also reported that the presence of a TTN in form No. 1-T, confirming the fact of a business transaction and transportation costs, is mandatory for both the sender of the cargo and his recipient. At the same time, the presence of a TTN in Form No. 1-T does not exclude, at the discretion of the parties to the agreement, the execution of an acceptance certificate for cargo transportation services.

Waybills In accordance with Part 2 of Art. 6 of the Charter prohibits the transportation of passengers and cargo without issuing a waybill for the vehicle. The forms of truck waybills are approved by Resolution No. 78. Truck waybills are the main primary accounting document that, together with the technical specification for the transportation of commodity cargo, determines the indicators for accounting for the work of rolling stock and the driver, as well as for calculating the driver’s wages and making payments for the transportation of goods .

Tear-off coupons of the waybill are filled out by the customer and serve as the basis for the organization that owns the vehicle to present an invoice to the customer (letter of the Federal Tax Service of Russia dated 08/21/2009 No. ШС-22-3/660 “On sending systematized materials for documenting operations during the transportation of goods”). At the same time, as indicated in the letter of the Federal Tax Service of Russia for Moscow dated October 18, 2006 No. 20-12/92228, if, under the terms of the concluded contract for the carriage of goods, payment for motor transport services is carried out at a time rate, the primary document confirming the validity of payments for the transportation of goods, together with TTN is a waybill for a truck. If a fixed fee is charged for transportation services, it is not necessary to have tear-off coupons to confirm expenses. Along with Resolution No. 78, Order No. 152 of the Ministry of Transport of Russia dated September 18, 2008 “On approval of mandatory details and the procedure for filling out waybills” is currently in force, hereinafter referred to as Order No. 152.

According to clause 2 of the Mandatory details and the procedure for filling out waybills, they are used by legal entities and individual entrepreneurs operating cars, trucks, buses, trolleybuses and trams (section II "Mandatory details of the waybill", letter from the Federal Tax Service of Russia for Moscow dated 30.12 .2009 No. 16-15/139308).

Thus, individual entrepreneurs in their activities can use waybills developed independently. At the same time, waybills must contain the basic details provided for by Order No. 152 (name and number of the waybill, information about its validity period, information about the vehicle, its owner (possessor) and driver). At the same time, the presence of the carrier’s waybills is not a mandatory condition for confirming the reality of the expenses incurred by the organization. So, in accordance with Art. 2 of the Charter, a waybill is understood as a document that serves to record and control the operation of a vehicle or driver. A waybill may be one of the documents confirming expenses for the purchase of fuels and lubricants (letter of the Ministry of Finance of Russia dated August 25, 2009 No. 03-03-06/2/161). In other words, it confirms the carrier’s expenses.

For the organization, the basis for recognizing the costs of transporting goods will be the technical specifications, work orders, acts of acceptance and transfer of the results of services rendered (work performed). It is not necessary to have copies of the waybill of the individual entrepreneur providing services.

In conclusion, we remind you that the organizational and legal status of the carrier (individual entrepreneur or legal entity) does not affect the procedure for processing documents when transporting goods.

The most profitable tax systems from the point of view of accounting and reducing the fiscal burden are considered - simplified tax system, patent (PSN) and UTII. Conditions of application, examples of calculating tax payments.

The concept of “cargo transportation” is regulated by the Civil Code of the Russian Federation (stat. 785, paragraph 1) and implies the delivery and transfer by the carrier of cargo to its destination in accordance with concluded agreements (Chapter 40 of the Civil Code of the Russian Federation). Such activities do not require the issuance of permits; it is enough to register the business and select the appropriate regime. How to optimize taxation of cargo transportation using legal methods? What difficulties await the manager in accounting for transport operations? All regulatory details are below.

Important!

Transport expedition agreements do not apply to cargo transportation. Legal regulation (Chapter 41 of the Civil Code of the Russian Federation) defines such transactions as civil legal relationships, which excludes the possibility of the taxpayer applying UTII.

Transport services – reducing the organization’s costs during a crisis

Currently, many companies are focusing their efforts on cost optimization. We are specialists in reducing transport costs. Our offer will be of interest to companies that own their own fleet, as well as companies that do not have their own cars, but regularly use passenger vehicles in carrying out their activities.

Motor transport services for companies are our main focus

We have developed a special offer for legal entities, which is designed to significantly reduce the cost of maintaining their own fleet of cars.

This section presents the estimated cost of corporate rental of cars of different classes with and without a driver using the example of specific brands. Our advantage is the unlimited possibility of modifying the service in order to fully satisfy your company's needs for passenger transport.

Compact class

Hyundai Solaris AT

Business Class

Nissan Teana AT

Minibus

Hyundai H1

You can view the entire fleet of passenger cars on the “Car rental without a driver” page. It is possible to purchase new cars to suit the needs of a specific customer.

1 month (8 hours a day) 22 working days. day

Advantages of the service – long-term car rental:

• Getting rid of the problems of maintaining your own vehicle fleet, hence the opportunity for the Client to concentrate all resources on the development of their core business;
• Optimization of the Client’s costs for the creation and operation of his own vehicle fleet (there is no need to divert significant amounts of money for the purchase and maintenance of vehicles);
• A clear understanding and long-term planning of the Client’s expenses for transport services, since the costs of car rental do not require additional investments on the part of the Lessee, which allows them to be attributed practically to the cost of the service
• The cost of renting a car is an expense of the Tenant's organization, which significantly reduces taxable profit;
• The Client has no obligations for taxes and fees related to the operation of the vehicle fleet, as well as obligations for labor relations with employees servicing the vehicle fleet due to the reduction of the customer company’s staff;
• Leased vehicles are not taken into account on the organization’s balance sheet as fixed assets, therefore, property tax as a whole does not increase;
• There is no obligation to pay transport tax to the budget;

The service includes:

• Personal manager monitoring compliance with the terms of the Agreement
• The driver is a full-time employee of the company
• Providing drivers with wireless telephone communication
• Washing the body and cleaning the car interior
• Providing fuel cards
• Purchase and storage of automobile tires
• Carrying out seasonal tire fitting
• Scheduled maintenance and current vehicle repairs
• Passing the GTO and receiving a GTO coupon
• Prompt replacement of a car in case of repair, maintenance or accident
• Insured car under compulsory motor liability insurance and 100% CASCO (without franchise) with an extension of the civil insurance coverage to 300 thousand rubles in front of third parties
• Interaction with insurance companies (registration of OSAGO and CASCO; management of insurance cases)
• Assistance in ordering a tow truck and calling emergency services
• Maintaining vehicle waybills
• Carrying out pre-trip medical examinations of drivers before releasing the car onto the line
• Prompt replacement of drivers upon request
• Full accounting support

Required documents:

• Company details
• Power of attorney for the right to sign a car rental agreement with a driver and certificates of work performed
• Payment order

Documents to be drawn up:

• Car rental agreement with crew
• Invoice for car rental with driver (basic – 10 hours)
• Invoice for renting a car with driver (overtime over 10 hours)
• Processing record sheet
• Certificate of completion
• Waybills

Form of payment:

• Cash, non-cash (100% prepayment)
• When paying in cash, a cash receipt order and a cash receipt are issued.

Among our clients:

• Branch of OAO Gazprom Central Interregional Security Directorate of OAO Gazprom in the Moscow Region
• Moscow Athletics Federation
• LLC "Spetsavtogaz"
• JSC "Vanderlande Industries International B.V."
• Alliance Auto S LLC
• GAZPROMNEFT-ANGARA LLC
• Moscow Engineering and Construction Company LLC
• LLC "Vilservice"
• CJSC Trading House "Gulliver and Co"
• JSC "Moskabelenergoremont"

Discussed taxation systems in the field of transport services:

1. The simplified tax system provides for the payment of tax on the object “income” (6% rate) or “income minus expenses” (15% rate, but a reduced rate may be applied by decision of regional authorities). The choice of option is made by the company independently; changing the object of taxation during the year is prohibited. The main conditions for application in 2020 (Law No. 243 of 07/03/16) - number (no more than 100 people), total revenue for the reporting period (no more than 120 million rubles), revenue limit in terms of transition ( no more than 90 million rubles).
2. UTII - applied by companies (enterprises or individual entrepreneurs) with a number of transport units of no more than 20, including leased vehicles (stat. 346.26, sub-clause 5, clause 2), if the type of activity is imputed according to regional legislation. If there are several types of OKVED, the indicators should be differentiated by maintaining separate records. The criteria for using UTII are the number of hired personnel (no more than 100 people), the share of participation of other legal entities in the business (no more than 25%).
3. PSN - applied only to individual entrepreneurs by acquiring a patent for the calendar year at the place of residence of the entrepreneur (stat. 346.45 of the Tax Code). Criteria for use in 2020: headcount in the PSN part (no more than 15 people), total revenue (no more than 60 million rubles). When concluding service agreements at the place of business registration, it is not necessary to purchase patents in other regions. This is confirmed by the Ministry of Finance in Letter No. 03-11-12/15 dated 02/07/13.

Note!

OSNO (general system of taxation) in the field of cargo transportation is not considered here, since it is one of the most complex tax regimes from an accounting point of view. The fiscal burden on business under OSN is also considered burdensome in comparison with more profitable special regimes.

Services offered by the railway to passengers

At railway stations the following services are available to passengers:

• sale and booking of travel documents;
• information on train and electric train schedules, travel and baggage rules;
• equipped waiting room;
• primary health care;
• sanitary room;
• car parking;
• equipment for unimpeded access for disabled people to all areas of the station, including toilet cabins;
• duty wheelchair for those in need.

Services on passenger trains

Regardless of the category of train and type of car, the following services are provided during rail transportation:

• wet cleaning of compartments, corridors and bathrooms 2 to 4 times a day;
• provision of bed linen, pillows, blankets;
• primary medical care and calling a doctor to the nearest stop;
• informing passengers about the route, travel rules, and the duties of the conductor;
• boiling water in a boiler;
• access to use a socket;
• assistance in making beds for the elderly, disabled, mothers with children;
• provision of a wheelchair;
• For regular religious ceremonies of different faiths, it is allowed to allocate a conductor’s compartment for 5-10 minutes. The conductor is allowed to remain in the compartment;
• change of carriage class on the road if there are free seats with additional payment.

In addition to these mandatory well-known services, there are also little-known ones in railway passenger transport.

— So, a passenger can leave with his ticket several hours or days earlier if there are free seats.

— If a passenger is late for departure, you can travel within 24 hours on another train with an additional charge.

— When buying a ticket online, you can enter data incorrectly. An error of one character when entering passport or passenger data is not critical, and the passenger must be allowed to board.

— You cannot force a passenger to give up his seat - everyone has the right to prefer the seat indicated on the ticket.

— You are allowed to bring a guide dog with you without paying. The dog must be wearing a muzzle and collar. For a large animal, you may be required to buy an entire compartment. In this case, you will not be allowed into the reserved seat carriage.

— Small pets are allowed to be transported without travel documents, in animal carriers with a veterinary passport.

— You can make a stop along the way, but no more than 10 days. The ticket will remain valid if presented at the disembarkation station no later than three hours after arrival. The station will be required to put a mark and stamp on the ticket. You can continue your trip by paying the difference.

— Having a ticket in hand, you can use the station toilet for free at all stops along the route and at the final stations.

— The use of a glass, spoon, fork, sewing accessories, medicines and board games during the trip is a free service.

— If the train manager allows it, the passenger can board the train without a ticket and buy a ticket there.

— If a passenger has forgotten his ticket at home, he can board the train and travel for 4 hours, with the condition that during this time his family or friends will hand over the ticket to the departure station.

— If tickets are purchased for an organized group, then upon payment a discount of up to 40% is given.

Which taxation to choose for cargo transportation

Review characteristics collected in a single table will help you evaluate the positive and negative nuances of various tax regimes. Entrepreneurs should note that the simultaneous use of PSN and UTII is not allowed. The planned OKVED codes must be selected before registering the company or added to existing ones during the work process.

Comparative table of the taxation system for transport companies:

Contracts or service agreements

The optimal solution to the problem of periodic delivery of goods, provision of services, or performance of any one-time actions that are repeated, would be the conclusion of a contract or provision of services with an individual entrepreneur.

In this case, the parties to the document are equal partners, each of whom has obligations to the other party. All relations between the participants in this case are governed solely by the terms of the agreement, as well as current legislation.

Let's look at the main reasons why this solution is optimal in the long term:

• there is no need to add a separate unit to the staff and constantly pay such an employee a salary (even when there is no real work);
• the company pays exclusively for services provided, tariffs are stipulated by the terms of the agreement, the procedure and frequency of actions are also provided for by the contract;
• payment is made upon provision of the service (performance of work) after signing the corresponding interim act;
• usually an entrepreneur with his own car is involved (this eliminates the risk of additional costs for purchasing fuel, paying for parking, preventive actions, periodic or unscheduled repairs);
• all disputes are resolved using exclusively civil law;
• in the future, such a document cannot be equated to an employment contract (especially if the parties are two legal entities).

Remember, the services rendered or the execution of a contract are quite a spread of actions encountered in everyday life. They allow you to solve many problems without significant financial investments. The main thing is to correctly draw up the appropriate agreement between officially registered legal entities or with an individual entrepreneur.

Based on an agreement concluded between legal entities, it is possible to ensure real savings in financial resources, fast logistics, and timely fulfillment of obligations under other agreements or documents. Here you don’t need to think about vacations, social guarantees, objective reasons why the other party is unable to fulfill its obligations - these are their problems, which is why they may be subject to penalties.

A real example of calculating taxes payable

To determine the optimal system for taxation of cargo transportation, we will calculate the tax base and possible amounts of taxes payable using a specific example.

Initial data:

• The legal form of the carrier is individual entrepreneur.
• Municipal entity - Rostov-on-Don.
• Activities: cargo transportation.
• Number of transport units - 12.
• Salaried employees - 3 people.
• Revenue income for 4 quarters. — 875,000 rub.
• Insurance premiums for employees were paid in Q4. 2020 - RUB 37,500
• When working for UTII, fixed contributions were paid in the 4th quarter. 2016 - 7,800 rub.

Table of calculations of tax payments paid for the reporting period:

We'll figure out the surcharge for combining

The need for additional payment to an employee for driving a company car depends on whether he actually performs the work of a driver, that is, transporting goods or people.

WE WARN THE MANAGER

If an employee transports goods or people in a company car, and neither the employment contract nor the job description says anything about driving a car, then he is entitled to an additional payment for the combination.

This can be determined from the contents of the employee’s employment contract and the job description, if it is part of this contract.

If an employee, in addition to his main duties stipulated by the employment contract or job description, performs additional duties of a driver that are not specified in the employment contract, then there is a combination of professions (positions), for which the employee is entitled to additional payment

When no additional payment is due

If a director or other employee who is provided with a company car does not transport goods or people, but only drives himself, this cannot be considered as a combination of positions, because the provision of a car:

• does not change his labor function (a new labor function does not arise);
• can be considered as a type of social guarantee for certain employees.

And since there is no combination, it means that the employee is not entitled to additional payment for driving a car.

The fact that an employee was provided with a company car does not mean that he is automatically entitled to an additional payment for combining his position and the position of a driver.

However, even if the employee carries some kind of cargo (sales representative - samples), but the employment contract stipulates that he performs his duties using a car, then there is no combination of positions, which means that the demand for additional payment is unlawful. In this case, driving a car is performed within the framework of the concluded employment contract and the work function provided for by it, which does not imply any additional payments. This conclusion is indirectly confirmed by the Ministry of Health and Social Development and Rostra

The same point of view is supported by the courts, refusing additional payment for combining professions (positions), in particular, if:

• the professions of an engineer and a driver were not combined, since the engineer did not perform the duties of a driver, and in accordance with the job description, he was only allowed to drive a car to travel to work sites at remote sites
• the employee was hired for the position of driver-security guard, payment was made at the tariff rate established by the staffing table and the employment contract for the position of driver-security guard, therefore, he did not combine the positions of driver and security guard and he was not entitled to additional payment

When will you have to pay extra?

Courts recognize the fact of combining professions and the employee’s right to additional payment in cases where:

• The employee’s job responsibilities for his main position did not include duties that he performed additionally for another position for which the organization provided a unit in the staffing table, as well as its own job description
• the employee performed work that was not part of his job responsibilities and was not provided for in the employment contract, but in fact an agreement was reached on payment for the combination (the employee submitted a statement in which he refused to perform a number of duties, and the director asked the founder in writing to pay the employee extra for combination
• the employee was transferred from the position of driver to the position of forwarding driver and performed, in addition to the duties of a driver, the duties of a forwarding agent without additional payment for the combination. The court decided that the professions of driver and forwarder, according to the All-Russian Classification of Worker Professions, Employee Positions and OK tariff categories, are two independent positions with different labor functions, and are also independently certified as jobs with the employer
• the provisions of the employment contract indicated that the actions actually performed by the employee related to driving a car and maintaining it in good condition went beyond the normal job responsibilities of the employee as the head of the department

As we see, employees can prove the fact of combination only on the basis of documents. And if such documents are available, then it is easier for the employer to pay the employee extra for the combination without bringing the matter to court.

conclusions

Given the specified initial data, including the region of operation, UTII becomes the most optimal regime for entrepreneurs. Additionally, when calculating the imputed tax, fixed payments are taken as reducing amounts, paid by the individual entrepreneur “for himself” at the established rates.

Allows you to reduce the tax burden on the company and the use of the simplified tax system “income”. In case of in-depth miscalculations, the use of a patent and the simplified tax system “income-expenses” turns out to be unprofitable.

In terms of creating records and reflecting business transactions, entrepreneurs enjoy an advantage, since by law they are exempt from the need to conduct accounting.

Legal entity companies can use a simplified accounting methodology with the submission of mandatory reports according to a shortened list. As for the above calculations, they are valid not only for individual entrepreneurs, but also for organizations.

The end of the year is approaching, the time to sum up the results of activities, submit reports and pay taxes and contributions. As a taxation system with an object - the provision of transport services, most individual entrepreneurs usually choose UTII. If an entrepreneur is just planning to start his business, then he needs to decide on the choice of system before submitting documents. However, if the documents have been submitted, but the taxation is not satisfactory, you can switch to UTII within 5 years from the date of registration of the taxpayer.

The use of special equipment (cranes, dump trucks, loaders, bulldozers, etc.) cannot be subject to a single tax according to the letter of the Ministry of Finance dated May 25, 2005.

Transport does not have to be owned by the individual entrepreneur; it can be a rental or leasing agreement. An important condition: the number of cars used in business activities should not exceed 20 pieces, otherwise it will be necessary to switch to another system in UTII: USNO or OSNO. A limit is also imposed on the number of employees - no more than 100 people.

• single tax on imputed income;
• contributions to the pension fund, health insurance fund, both for oneself and for hired employees, if any.

Note that UTII itself refers to quarterly payments and reports on it must be submitted quarterly, but it is calculated monthly. For the object “provision of transport services,” the physical indicator is the number of vehicles involved in the activity. The size of the basic profitability depends on what transport services are provided:

1. passenger transport services – 1500 rubles/unit;
2. cargo transportation services – 6,000 rubles/unit.

Consider example 1: an individual entrepreneur has a fleet of 5 cars. All of them are involved in the provision of passenger transportation services. The calculated tax amount will be:

CH=(1500*5*1.672*K2)*0.15*3=calculated amount

CH – tax amount,

1.672 – K1, the size of which is regulated at the federal level,

K2 – regional coefficient. The current value can be found on the website of the tax service of your region,

0.15 – interest rate,

3 – number of months for which payment will be made.

If during the quarter, the size of the physical indicator changed, for example: one vehicle was sold in the first month and two were purchased in the last month of the quarter, then the calculation must be carried out separately for each period, adding up the resulting amounts.

The calculated amount of the single tax can be reduced:

1. If an individual entrepreneur calculates and pays contributions to funds for employees, then the tax can be reduced within 50%. This category also includes benefits for temporary disability, pregnancy and childbirth;
2. If an individual entrepreneur pays contributions only for himself, then the calculated amount can be reduced by 100% of the contributions paid.

Let's consider example 2: An entrepreneur is engaged in cargo transportation and has a fleet of 7 cars. Then the calculation occurs according to the following scheme:

CH = (6000*7*1.672*K2)*0.15*3 = calculated amount.

It is also subject to reduction by the amount of contributions.

The size of the fixed payment to the Pension Fund for an entrepreneur will be 17,328.48 rubles. – contribution to the pension fund, 3399.05 – contribution to the health insurance fund. These amounts can be paid in a lump sum no later than 12/31/2014 or paid quarterly.

Topic: fixed assets of the enterprise

14.09.2019

How is length of service calculated?

14.09.2019

What is an accounting form

13.09.2019

Termination of an agreement

The reason for unilateral termination of the agreement may be gross violations or failure to fulfill the obligations of one of the parties. In this case, liability is provided, the terms of which are prescribed in advance in the contract. To do this, an additional agreement to the termination agreement is concluded.

If the agreement is terminated by one of the parties for no apparent reason, a controversial situation may arise in court.

To protect yourself as much as possible from unreasonable termination, check out the sample standard contract for the provision of transport services between individual entrepreneurs and individual entrepreneurs. A document drawn up by professional lawyers will help you avoid common mistakes and protect your rights.