In the social network VKontakte, it turns out that communities are very popular for finding permanent relationships for money. If you type the word “Kept women” into the search bar of the site, you can see dozens of such publics, and the number of subscribers of some of them exceeds 10 thousand people. In such groups, women are looking for sponsors, that is, men who are willing to pay for easy and pleasant relationships. In turn, the representatives of the stronger sex offer money in exchange for regular sex and the absence of claims from the ladies. A cursory analysis shows that on the eve of the New Year, the number of advertisements from women slightly increased: many of them were ending their contract for renting an apartment, and the “kept women” were looking for people who were not ready to help pay the rent for free. The Village I decided to study this phenomenon and understand why thousands of girls are looking for sponsors, and sponsors are looking for kept women.
Dmitry is 26 years old, he is tall, blond, with a small beard and a silver earring in his left ear. When traveling, a young man wears a bandanna or cowboy hat, camouflage pants, and sweatshirts with a hood. There are hundreds of photos on his VKontakte page: Morocco, India, Sri Lanka, Spain, Elbrus. In the group “I am looking for a sponsor for a kept mistress” (without commas), Dmitry writes that he is ready to become a sponsor for a student: “I'm tired of the relationship scenario itself. You still have to sponsor one way or another, only instead of cash, money is invested in restaurants, gasoline, surprises, and a waste of time and attention. I want to simplify everything: I give money and get what I want without the disadvantages of relationships (betrayal, brainwashing, etc.) " (The author's spelling and punctuation have been retained.)
AT in social networks - dozens such groups, and tens of thousands of users subscribe to them. Of course, there are many in the communities who seek or offer only sex. For example, almost every day a desperate anonymous man from the north-west of Moscow publishes a laconic request to meet in a car in Mitin. In addition, viewing some of the ads was very educational for the editors, who seemed to be unaware of many euphemisms from the world of sex. But the main goal of such groups is still not the search for intimacy for money. He offers financial help, she offers sexual and emotional intimacy.
Dmitry is one of the few who does not hide his face in a community where most of the participants are faceless anonymous men and glossy buxom blondes with fake accounts. He explains his desire to buy a relationship by saying that he does not want anything serious: “I met a girl for two and a half years, and it didn’t end with anything. Ordinary relationships are the same sponsorship, only, in addition to money, nerves, time and attention are wasted. With a kept woman, I will spend less, but they won’t fuck my brain, be offended and try to remake me. Dmitry says that he is ready to spend 5–10 thousand rubles on one meeting with a suitable girl (“In appearance, weakness in front of brunettes with brown eyes, a sports figure and a navel piercing. The younger the girl, the less bile and cynicism she has”). The young man emphasizes that when calculating this amount, he also takes into account his external parameters. “I don’t look like a 45-year-old fat pigface with a nuclear war on my face,” he explains. He ends our conversation with a suggestion of intimacy: “What about sex?”
Social networks are not the only platform for finding a sponsor or a kept woman. There are a lot of specialized sites and agencies on the Internet, many of which not only offer their services, but also explain in detail to customers the format of such relationships. “THIS IS NOT A ROMANCE AND IS NOT LOVE,” one of the resources reports capslock. - The basis of these relationships are your needs and readiness for long-term relationships on financial basis". Simply put, we are talking about a long-term relationship in which money deprives a girl of the right to claim or tantrum, and a man - a headache from female troubles.
To avoid the hassle that inevitably accompanies any romance, sponsoring agencies offer to conclude a contract with prescribed duties and responsibilities of each of the parties. Choosing a girl, men are advised to be extremely cynical. “A kept woman should create a feeling of maximum visual and spiritual comfort. You pay not for a person, but for the most harmonious replenishment of what you lack, ”the explanation on one of the sites says. The agency suggests not to confuse such a girl with a wife, mistress, girlfriend or capricious daughter. She “does not need to ask, wait, understand, accept, seduce, achieve”, it is enough for her to pay regularly.
In a community where men are expected to prosper a certain level, predictably a lot of fakes. So, Alexander - a fit 26-year-old brunette with a Hollywood smile in the photo - claims that he is ready to spend up to a million rubles a month on the maintenance of a girl, "who will be a thing for money." In response to a question about his occupation, Alexander replies that he owns oil facilities throughout Russia. "Igor Ivanovich?" - the first thought that comes to mind after such a story.
The story of 40-year-old Alexander, who publishes an ad on the search for a companion on VKontakte, seems more realistic: “I will take on the maintenance beautiful girl! Help with housing! Youngsters, by!" In a conversation with The Village, he says that the relationship with his wife is no longer the same and he “would have kicked her out a long time ago.” At the same time, Alexander does not get divorced so as not to injure the children. “In the 15th century, courtesans appeared in Italy, they were very educated, and they were treated with respect. I'm not just looking for a girl for sex, I need one with whom I can talk on various topics, ”explains a potential sponsor. He does not reveal the scope of his activities, but claims that he lives in a closed village. The former kept woman, according to Alexander, lived in his apartment in Moscow and received a car as a gift.
Ordinary relationships - same sponsorship, only, in addition to money, nerves, time and attention are spent.
With a kept woman, I'll spend less, but I will not be fucked by the brain, offended and trying to remake
Sergey Babin, head of the Department of Psychotherapy and Sexology at the North-Western State Medical University named after I. I. Mechnikov, connects the desire to start a relationship in exchange for money with mental trauma. “Behind such a practice is the fear of intimacy, the fear of true, deep relationships and feelings,” the expert explains. - Intimacy is always openness, a demonstration of one's own feelings. Any openness is vulnerable, because we open different sides of our soul to another person - positive, negative, shameful, and this can be dangerous.
It is the fear of intimacy and real relationships that we are trying to disguise with such surrogates.” According to the expert, this also applies to girls who do not buy, but sell relationships.
True, if the so-called sponsors willingly talked about their motives and needs, then the potential kept women for the most part refused to make contact. So, the girl Yulia, in response to quite correct questions, simply repeated several times that she was not a prostitute. However, at the same time she added that she was looking for a close, but wealthy person for a long-term relationship.
Several well-groomed blondes also left the request to tell about themselves unanswered. But in the search for the so-called kept women, The Village correspondent stumbled upon a lot of women's stories in the style of Russian life series on federal TV channels. So, 28-year-old Elena, a cook from Primorsky Krai, is looking for an “adequate man”: “Mountains of gold and trips abroad are not necessary, parties and chic restaurants are also. I am for calm, quiet evenings at home or walks in the park, ”says Elena. According to the girl, she only counts on financial assistance if she moves to another city and explains: “Money is just pieces of paper.” Elena decided on the status of a kept woman (“You can also have a married man”) due to the fact that ordinary serious relationships do not add up. After the divorce, she left two children. “Ordinary Russian men don’t need me, everyone is looking for me without children, with a car, without problems and worries,” the girl is sure.
In turn, 25-year-old Yulia from Ukraine lives in Moscow and works as a nurse. She has dyed black hair, a broad face, and an open smile. On her page in "VKontakte" she published a poem:
Quietly I will go to the church. I will light a candle for my family.
Quietly I ask God: Take care of them, I pray.
But I don’t ask for myself, and I don’t dare to ask.
Thank you Lord for everything I have.
Julia decided to find a sponsor when money was urgently needed. “My mother is a disabled person of the 3rd group. From time to time you need to lie in the hospital, that's why I decided, ”says the girl. Many responded to her ad, but she has not yet met with anyone. “I was never able to overcome myself and my upbringing, and there were a lot of some suspicious men,” says Yulia. As it is written on one of the sites for finding partners for money, “in our country, which is striving to claim deep spirituality, there was no place to understand such base motives that guide kept women and their keepers.”
Lecturer-expert of applied socio-economic programs of the Training Center "Specialist" at the Moscow State Technical University. N.E. Bauman
What contribution do they make to the activity of the sponsored object different kinds sponsors? What is the difference between a title sponsor and a general sponsor, a special one from a regular sponsor, a gold one from a silver one? Who are the partners? Let's look into this issue before we start to form sponsorship packages.
What types of sponsors are
Consider the types of sponsors in descending order - from the most generous to the most economical.
General sponsor - types of sponsors
General Sponsor of Grain Club Meeting, Moscow 2008
Provides financing to the recipient of sponsorship in the amount of 50%. It has the most complete sponsorship package, including the maximum number of effective options. In addition, the general sponsor has influence on the activities of the sponsored facility. Russian law prohibits the sponsor from interfering with the activities of the sponsored person, however, this is widespread. Also, in the absence of a title sponsor, the sponsor's object is issued with the official color palette of the general sponsor. Vehicles, sports arena fencing, other equipment of the sponsor's facility can be painted in these colors.
Title sponsor - types of sponsors
Title sponsor of pilot Danica Parker, USA 2010
It finances the sponsored object in approximately the same amount as the general one. How do these types of sponsors differ from each other? Unlike the general sponsor, the title sponsor has no influence on the internal policy of the recipient of sponsorship assistance. But, it has an important advantage - its logo is placed on the uniform of the participants of the sponsored project, team, show, etc., or is contained in the name of the sponsored object.
Official sponsor of the run "Women's Ten", St. Petersburg 2008
This creates the illusion that the title sponsor is the owner or founder of the sponsored project, organization, team, program.
Official sponsor - types of sponsors
Covers the recipient's expenses in the amount of 25% of the sponsored property's budget. In accordance with his share, he has a quarter of the sponsorship package options.
Sponsor
He invests in the activities of the sponsored object a minimum part - in the amount of 10%. As a rule, he gets advertising, in a minimal amount. However, that doesn't mean it's the worst ad. If this is not a huge corporation, but an enterprise of medium or small business, then it will be quite enough for him that his advertising will be next to the giants of the business.
Special sponsor - types of sponsors
This is a wide range of sponsorship packages offered to sponsors in exchange for financing highly specialized items of expenditure. So, for example, technical sponsorship is widespread in auto racing. The technical sponsor provides the competition with fuel, lubricants and other services for the maintenance and service of vehicles. In sports competitions, you can often meet a sponsor of drinks, when holding festivals - a sponsor of the main prize, when organizing trips for the disabled - a sponsor of a transfer, when broadcasting a program or a movie on TV - a sponsor of a show, when organizing a conference or forum - a sponsor of a section, etc. The most widespread is information sponsorship. In exchange for mentioning the remedy mass media publish articles and notes in their electronic and printing publications, broadcast radio and television programs.
Do the above types of sponsors differ in the amount of funding or not? As well as in other cases, it depends on the agreements between the sponsor and the recipient of sponsorship. As a rule, services or goods provided under special sponsorship are calculated at wholesale purchase prices and are provided in the amount of 10 - 25% or more of the recipient's budget. That is, the cost of sponsorship packages of a sponsor and a special sponsor will be approximately the same. But unlike a simple sponsor, a special sponsor compares favorably with its status: special. As with title sponsorship, this status creates the illusion of broad powers and options for a special sponsor.
Partners as types of sponsors
AT recent times some types of sponsors have been replaced by partners. Sponsor recipients tend to be silent about how they distinguish between sponsors and partners. From my own experience, I can say that this is due to the imperfection of our legislation. Not all options can be specified in the sponsorship agreement. How to conclude a contract for sponsorship is the topic of future publications. Also partnership can include mutually beneficial cooperation. For example, through a partner - a bank, operations are carried out to finance a sponsored object, Insurance Company- the partner insures the participants of competitions, festivals, etc., the printing house - the partner publishes printing and products. Services are provided to sponsored objects at symbolic prices, without commissions and interest. In some cases, partners provide additional financial resources.
Fashion trend and types of sponsors
In the new millennium, new types of sponsors and fashion trends have appeared. Sponsors are given statuses by the name of precious stones and the class of goods and services. Modern events are funded by premium sponsors, gold, silver. More about this in a series of articles on the topic:. Well, sponsors are really worth their weight in gold.
You will learn about what options different types of sponsors receive and how the cost of sponsorship packages is calculated, whether there can be two general sponsors, in the next publications. Don't forget to subscribe to blog news.
Sponsorship is a fairly common type of activity in Russia. The business models of many companies in without fail include activities related to the provision of financial assistance to various budgetary, non-profit structures, sports organizations, and individuals.
Kind of activity close enough to sponsorship - charity. They are also engaged in a large number Russian organizations. According to a number of criteria, various types of activity associated with the provision of financial and other types of material support by firms in relation to budgetary structures and individuals are defined as entrepreneurial activity. In some cases - as a charity. There are mixed interpretations.
What features determine the difference between the activities of these types? What criteria are important in terms of taxation? Why is it profitable for many businessmen to engage in sponsorship? What principles does the FTS adhere to in calculating fees from sponsors and beneficiaries?
Who is a sponsor?
The term "sponsor" is quite common. Depending on the context, its interpretation may differ from one case to another. Let's try to determine the meaning of the word "sponsor" by referring to the sources of law. Do they have any definition of the term? There is, and quite clearly. It is contained in the Federal Law "On Advertising". According to this law, sponsorship is an activity that involves some kind of reciprocal move by the sponsored object regarding the provision of financial and other kinds of support.
A person who helps with money as part of a sponsorship usually expects a subsequent return on investment.
As a rule, the main mechanism that is used in such cases is advertising.
For example, let's say that a school is sponsored.
The employees of this educational institution, it turns out, are obliged after that to place data about the subject who helped, in available media channels, booklets, to talk about him at public events.
sponsorship item
What kind of assistance, from the point of view of Russian legislation, can be recognized as sponsorship? Paragraph 9 of Article 3 of the Federal Law "On Advertising" states that this may be the provision of funds for the purpose of holding an event of a sports nature, cultural or in other areas, creating a product for broadcast on TV, radio or other subject of creativity.
Differences between sponsored advertising and regular advertising
As we said above, sponsorship involves a subsequent response from the sponsored object in the form of facilitating the placement of information about who helped in the media and other channels. Such actions are classified by law as "sponsored advertising". At the same time, according to a number of by-laws, it differs from the traditional, as such, commercial.
Firstly, according to one of the FAS letters, an advertisement cannot be considered sponsorship if it involves the publication of information about a brand, trademark without being tied to a sponsored event or project.
Secondly, if the person who helped with money controls the campaign to promote his name in the media, then, according to the position of the FAS, he still uses the channel of commercial advertising. The criteria here may be different. For example, the fact that the newspaper, where the announcement about the sponsor is printed, belongs to him.
Thus, a message like "Buy the goods of OAO "Fresh Pineapple" within the branded retail chain in the central districts of our city" is in the nature of a commercial advertisement. In turn, the phrase "We thank the company OJSC" Fresh pineapple ", presented trading network in the central part of our city for help in organizing a sports meeting for students in grades 9-11 of secondary schools "may well be classified as a typical sponsorship advertisement. The difference is quite felt.
Documentary support of sponsorship
Sponsorship, as a rule, has official registration procedures. The relationship between the object of assistance and the financing entity falls under the rules set forth in the 39th chapter of the Civil Code. That is, here we are talking about the provision of services that have a sign of compensation. A sponsorship agreement is drawn up. A sample may contain the following items.
1. The subject is determined: the sponsor finances the event (the creation of a creative product), and the recipient of assistance undertakes to place information about who helped through the available mechanisms.
2. The terms of the contract are indicated:
- the content of the information published about the sponsor, the method of its distribution (media, leaflets, oral announcement, etc.);
- the place where the event will be held;
- the duration of the sponsorship advertising campaign;
- type of assistance provided cash or property)
3. Information is noted that reflects the method of confirming the fact that the obligations of the parties are fulfilled. Usually this is an act of acceptance (supplemented by relevant documents - certificates, layouts advertising banners etc.).
Sponsorship Taxation
Taxation of sponsorship assistance is carried out in accordance with the norms of the Tax Code of the Russian Federation. In accordance with them (in particular, with Article 1 of the Code), VAT should be included in the subject of support (regardless of whether it is cash or property). The rate is 18%. From the point of view of the Federal Tax Service, the object of sponsorship is an advertising distributor.
He receives compensation for his services from the sponsor, that is, the advertiser. Therefore, it is obliged to pay VAT for the services provided. In some cases, it is possible to offset the VAT accrued on sponsorship and a similar tax on expenses associated, for example, with interaction with contractors during an advertising campaign. This is with regard to aspects related to the object of the transfer of assistance.
Sponsorship - a benefit for business?
How are things with taxes on the part that provides support? The most remarkable thing is that the provision of sponsorship can be counted as an organization's expenses.
That is, the amounts of money transferred to the object of support (or the value equivalent for property) can be used to reduce the tax base if, say, the sponsoring organization works under the simplified tax system.
Hello! If you live in Moscow or in the Moscow region, perhaps I can constantly help you, support you financially. I offer regular financial assistance to a needy girl / woman of any age in the amount of 3000-5000 rubles. No interest or return required. I don't promise...
I am looking for a person who would lend in installments without interest 3 million rubles. There are a lot of debts due to loans (((In a divorce, there is no one to help. But it is still very difficult to find a job that would allow you to pay off a loan with interest. Therefore, for those to whom this money does not play a special role in an urgent ...
Hello dear friends. I really need money for a down payment for a mortgage. I live in a rented apartment with my 4 year old daughter. I have a good credit history, I try as best I can, but I can’t save money for a down payment with a small child at all - clothes, shoes, groceries, a pharmacy ......
Good night everyone. My name is Marina. I am the mother of 2 wonderful children Nastya and Yaroslav. We are expecting more in December. We have a small dream. I
I really want to open a restaurant, let it be yours, the person who invests. But I'll help you get it going. I know absolutely everything. I will select an excellent team and arrange well-coordinated work. 89883206283. Write, call, let's talk. I want to get out and I want to work, I can work. And help you multiply your...
Sponsorship and charity are the main financial support for sports, cultural and other events. When a company finances an event, in order to determine taxation, it is necessary to know exactly what kind of assistance is provided: sponsorship or charity. It all depends on the purpose for which the financing is carried out: in advertising or not. Let's consider these nuances in more detail.
Who is a sponsor? Based on paragraph 9 of Art. 3 federal law 38-FZ of March 13, 2006, a sponsor is a person who provides or provides funds for the organization and holding of a sports, cultural and other event, for the creation and broadcast of a television or radio program, or the creation or use of another result of creative activity.
A prerequisite for sponsorship is sponsorship advertising, i.e. a company or other person who has received sponsorship funds is required to mention the sponsor in the advertisement (clause 10, article 3 of Law No. 38-FZ).
Thus, sponsorship can be reimbursable. Those. the sponsor, for its part, provides financial support, and the sponsored person is obliged to disseminate information about him, which is an advertisement, and the sponsor is an advertiser.
Sponsored advertising, unlike conventional advertising, has its own characteristics. The sponsored person distributes information about the sponsor himself, and not about his product (goods, services). Moreover, the advertiser can choose any way to indicate his participation in the event. If the advertisement mentions a product or a trademark, then such advertising does not fall under the designation sponsored.
Sponsor is not involved in the regulation and control of advertising campaign, since its purpose is to host an event, not to distribute advertising. Nevertheless, the sponsor can choose the options for distributing information about him: on banners, streamers, a light board, mention on television or radio, etc. The sponsor has the right to indicate the information about him being distributed: only the name of his company or plus his emblem or trademark.
What documents to apply for sponsorship?
The relationship between the sponsor and sponsored on a reimbursable basis is regulated by Chapter 39 of the Civil Code of the Russian Federation. And the customer is the sponsor. advertising services, and sponsored by the performer. Therefore, in the sponsorship agreement, the sponsor's responsibilities include financing the event, and the sponsor's responsibilities include advertising about the sponsor. The sponsorship agreement contains the following information:
- place and time of the event;
- a condition for mentioning the organization as a sponsor, including placement trademark, logo, emblem;
- location of information;
- duration promotion;
- method of advertising distribution: visual information (leaflets, flyers, banners, etc.), advertisements in the media;
- method of providing assistance: the transfer by the sponsor of assistance in cash or in kind.
The contract must necessarily indicate how the fact of the provision of services will be confirmed. Most often, in confirming the service, an acceptance certificate is used with supporting documents attached: on-air certificates, banner or streamer layouts, copies of leaflets, etc. acceptance-transfer or consignment note when transferring property.
Taxation of sponsorship by the sponsored party.
Features of VAT accounting.
Sponsorship is subject to VAT on the basis of paragraphs. 1 p. 1 art. 146 of the Tax Code, as paid services. Most often, sponsorship is transferred in advance before the event. The moment of accrual of VAT on advances received is the day of receipt of sponsorship in the form of an advance payment (clause 2, clause 1, article 167 of the Tax Code of the Russian Federation). VAT on prepayment is calculated at the estimated rate of 18/118.
After the completion of the event, the contractor again determines the tax base for VAT in the period of provision of services and calculates the amount of tax at the usual rate. At the same time, the prepayment amount is deductible. In addition, VAT related to the supplier providing advertising services is also deductible.
Income tax from the sponsored party.
If an organization uses the accrual method when calculating income tax, then the sponsorship assistance transferred in advance is not the income of the recipient (clause 1 clause 1 article 251 of the Tax Code of the Russian Federation). The moment of receipt of income from sponsorship is the date of sale of services (clause 3 of article 271 of the Tax Code of the Russian Federation).
Thus, the determination of income tax occurs at the recipient at the time of signing the act of rendering services. In addition, expenses related to the implementation of advertising services are included in the expenses (Article 252 of the Tax Code of the Russian Federation).
Example 1
LLC "Executor" plans to hold a sporting event. He finds a sponsor, which is Advertiser LLC. Based on the agreement concluded between the parties, the sponsor undertakes to provide assistance in the amount of 1,770,000 rubles. (including VAT 270,000 rubles), and the advertiser, for its part, distributes information about the sponsor by broadcasting television and radio programs, and by posting information on billboards at the stadium. Sponsor assists in monetary form by transferring to the advertiser's settlement account in the form of 100% prepayment. Sponsor advertising services from suppliers amounted to 424,800 rubles. (including VAT 64,800 rubles), competition organization services - 1,168,200 rubles. (including VAT 178,200 rubles). All operations have supporting documents.
How to account for sponsorship of the sponsored party?
1. Received an advance payment from the sponsor
Dt 51 Kt 62-2 = 1,770,000 rubles.
2. Reflected VAT on advances received
Dt 62-2 (76av) Kt 68 = 270,000 rubles (1770,000 * 18/118)
3. We reflect the accrual of income at the time of signing the act of acceptance of services rendered
Dt 62-1 Kt 90.91 = 1,500,000 (1,770,000 - 270,000)
Dt 90, 91 Kt 68 = 270,000 rubles.
5. The contractor takes into account the costs of organizing the event
Dt 20, 23, 26, 44, etc. Set 60, 76 = 1350,000 rubles. (424 800-64 800 + 1168 200- 178 200)
6. Reflected VAT on services received
Dt 19 Kt 60.76 \u003d 243,000 rubles. (64 800+178 200 rub.)
7. The deduction of VAT from the services of advertising providers and from prepayments in the total amount of 513,000 rubles is reflected. Incl.
Dt 68 Kt 19 = 243,000 - accepted for deduction of input VAT from the services of advertising providers
Dt 68 Kt 62-2 (76av) = 270,000 rubles. - accepted for VAT deduction from prepayment
8. Dt 62-2 Kt 62-1 = 1770,000 rubles. - deducted prepayment at the time of signing the act
Sponsor taxation
Income tax: accounting features.
In accordance with paragraphs. 28 p. 1 art. 264 of the Tax Code of the Russian Federation, sponsorship is reflected in other expenses (letters of the Ministry of Finance of the Russian Federation No.
The sponsor's expenses can be non-standardized and standardized (letter of the UMNS for the city of Moscow dated July 19, 04 No. 21-09 / 47989). It all depends on the terms of the contract.
Expenses that are included in other expenses of the sponsor in full:
Advertising expenses through the media (ads in newspapers, magazines, radio and television broadcasts, etc.) and through telecommunications networks (letter of the Ministry of Finance of the Russian Federation No. 03-03-04 / 2/201 of 05.09.06);
- Manufacturing costs outdoor advertising, incl. light, advertising stands and billboards;
- Expenses for the production of printed advertising publications: brochures and catalogs that contain information about goods, works, services, trademarks and service marks or about the organization itself.
Standardized expenses for income tax purposes are recognized in the amount of not more than 1% of the proceeds from the implementation of the sponsor's activities. These include:
- expenses for the manufacture or purchase of prizes to be presented during the event.
- expenses associated with mentioning the sponsor verbally or by depicting his trademark on sports equipment, uniforms for athletes during sports competitions (letter of the Ministry of Finance of the Russian Federation dated 03.27.08 No. 03-11-04 / 2/58);
- other types of advertising that are not classified as non-standardized.
If the act on the provision of advertising services indicates only the total amount for sponsorship without deciphering the costs, and it was stated in the contract that advertising costs can be both standardized and non-standardized, then the entire amount of costs should be reflected in the form of normalized expenses.
What documents confirm the expenses for advertising about the sponsor? These must be expenses that are directly attributable to the sponsoring company. For example, analytical calculations, marketing research, the order of the head to conduct an advertising campaign, etc.
If the sponsor uses the method of determining revenue - on accrual, then the amount of financial assistance is included in the expenses in the period in which they were incurred. This is confirmed by the date of the act of acceptance of services or after the promotional event (clause 1 of article 272 of the Tax Code of the Russian Federation).
Sponsor value added tax
Upon receipt of an advance payment (meaning paid sponsorship) in cash, the sponsored person issues an invoice for this amount, on the basis of which the sponsor has the right to deduct VAT (clause 12, article 171 of the Tax Code of the Russian Federation). In this case, the sponsor must meet several conditions in the confirmation:
The advance must be stipulated by the contract;
- in the hands of the sponsor must be a payment document for the transfer of funds as an advance payment (clause 9, article 172 of the Tax Code of the Russian Federation).
When transferring sponsorship in the form of property, according to the Ministry of Finance, the deduction of VAT from the prepayment is illegal, since the customer does not have a payment order (letter No. 03-07-15/39 dated 06.03.09).
In arbitration practice, there are cases when VAT on non-cash prepayment is also legal (Resolution of the Urals District No. Ф09-5136/11 dated 09/14/11).
After registration of documents on the final performance of the service (signing of an act on the provision of services), if there is an invoice, VAT is deductible (clause 1, article 172 of the Tax Code of the Russian Federation). At the same moment, VAT from the prepayment must be restored (clause 3, clause 3, article 170 of the Tax Code of the Russian Federation).
In what amount can VAT be deducted: in full or according to the standard? Arbitration practice assesses the situation differently. Some believe that VAT is accepted only according to the standard, referring to par. 2 p. 7 art. 171 of the Tax Code of the Russian Federation and letter of the Ministry of Finance of the Russian Federation No. 03-07-11 / 285 dated 06.11.09 (Decree of the Ural District No. Ф09-746 / 06-С2 dated 20.02.06).
Others support taxpayers, referring to the fact that paragraph 7 of Art. 171 of the Tax Code of the Russian Federation is related only to a certain type of expenses: travel and hospitality. For other types of expenses, the norms are not provided for by law. Referring to this circumstance, VAT on advertising expenses can be accepted for deduction in full, which is proved by the decision of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 2604/10 dated 06.07.10.
The topic of deducting VAT from advances for sponsorship is a problematic one, and disputes with officials, most likely, cannot be avoided.
Example 2
Let's take the conditions of example 1. The sponsor transfers the entire amount as an advance payment. The contractor issues an advance invoice to him and, on its basis, the sponsor makes the following entry:
Dt 91 Kt 51 = 1,770,000 rubles. – sponsorship was transferred from the current account
Dt 68 Kt 76-av = 270,000 rubles. – accepted input VAT from the advance
After signing the act of services rendered, the sponsor makes the following entries:
Dt 99 Kt 68 = 270,000 rubles. - VAT charged on sponsorship services.
Dt 76-av Kt 68 = 270,000 rubles. – refunded VAT from the advance payment
Transfer of sponsorship of finished products or goods
In practice, often the sponsor provides assistance not in cash, but in property or goods. In this case, in addition to other documents, the parties enter into an agreement on the offset of counter obligations. Such an agreement is an operation to sell: goods from the sponsor and advertising services from the sponsored party.
Sponsor's VAT
VAT from the sponsor is charged on the date of shipment of goods (clause 1 clause 1 article 167 of the Tax Code of the Russian Federation). The tax base for VAT is the amount of this shipment itself (clause 2, article 154 of the Tax Code of the Russian Federation). VAT deductible from the sponsored party on the basis of the invoice is accepted according to the general rules.
Sponsor income tax
The transfer of finished products as sponsorship is taken into account as a tax base for income tax. Revenue is revenue from ordinary sales (excluding VAT) and is reflected in income at the time of shipment (clause 3, article 271 of the Tax Code of the Russian Federation).
If the income is received in kind, then its size is determined based on the transaction price. Simply put, income from sponsorship is income calculated at the regular selling price of finished products without VAT (clauses 4 and 6 of article 274 of the Tax Code of the Russian Federation). Revenues can be reduced by the amount of expenses associated with the sale of these products.
Example 3
The organization produces cars and is a sponsor of the rally. In the form of sponsorship is transferred finished products- cars in the amount of 3 pieces. The cost of cars is 1,062,000 rubles, incl. VAT 162,000 rubles. The Contractor distributes information about the sponsor on television and on billboards at the time of the rally. The cost of one car is 250,000 rubles. The cost of cars is determined in the contract between the parties and is equal to the price of their sale (300,000 rubles). Cars are handed over in the month of the event.
We reflect the income from the sponsor
Dt 62 Kt 90 = 1062,000 - sales of cars are reflected
D-t 90 K-t 68 = 162,000 VAT accrued on transferred cars
Dt 20, 23, 25, 26, 44 Kt 60, 76 - costs for the purchase of spare parts for cars and
other expenses related to the production of automobiles
Dt 90 Kt 20 \u003d 750,000 rubles (250,000 * 3) - the cost of cars is determined
Thus, in the tax accounting of the sponsor, the taxable base for profit will be calculated as follows:
1062,000 - 162,000 - 750,000 \u003d 150,000 rubles.
Sponsorship and charity: what's the difference?
The law does not prohibit sponsorship from being provided free of charge, i.e. without counter obligations. Sponsorship can be provided free of charge only for certain events, as defined in paragraph 9 of Art. 3 of Law No. 38-FZ.
But gratuitous assistance is not always charitable, but only if it is provided to a non-profit organization or an individual for the purposes specified in paragraph 1 of Art. 2 of Law No. 135-FZ. If the beneficiaries of sponsorship are commercial organizations, political parties, movements and others, then sponsorship will not be charitable (clause 2, article 2 of Law No. 135-FZ). With gratuitous sponsorship for such purposes, gratuitous sponsorship takes place.
Taxation of charity and gratuitous sponsorship.
income tax.
Expenses in the form of charity through the transfer of property or earmarked funds non-profit organizations they do not participate in determining the taxable base for income tax (clauses 16 and 34 of article 270 of the Tax Code of the Russian Federation), since the purpose of such operations is not to generate income (clause 1 of article 252 of the Tax Code of the Russian Federation). Thus, both charitable and gratuitous sponsorship do not reduce taxable income for the sponsor.
Features of VAT accounting.
On the basis of paragraphs. 12 p. 3 art. 149 of the Tax Code of the Russian Federation, operations for the gratuitous transfer of goods (with the exception of excisable goods), the performance of work, the provision of services, the transfer of property rights for the purposes of charitable activities are not subject to VAT if the assistance is provided for the purposes specified in Art. 2 of Law No. 135-FZ.
Besides, for charitable organization supporting documents are required. Otherwise charitable help may be questioned by the tax authorities, and subject to VAT.
Thus, to confirm charity, you must:
Confirm the charitable nature of the event;
- provide supporting documents.
The documents confirming charity are:
Contracts for the gratuitous transfer of goods, performance of work, provision of services as part of the provision of charitable activities;
- Copies of documents confirming the registration of the transferred property or funds with the recipient of assistance;
- Acts or similar documents evidencing the intended use of goods, works, services received as charity.
At the same time, it should be borne in mind that in the case of the provision of gratuitous sponsorship, which is not charity, the sale of goods for these purposes is subject to VAT (Article 146 of the Tax Code of the Russian Federation). If funds are transferred, then such expenses are not subject to VAT (clause 1, clause 3, article 39 and clause 1, clause 2, article 146 of the Tax Code of the Russian Federation).
free book
Rather go on vacation!
In order to get a free book, enter the data in the form below and click the "Get the book" button.