Features of accounting and taxation of specialized equipment rental services

N. V. Tkachuk () and E. M. Ovchinnikova ()

Scientific notes of the Russian academy of entrepreneurship, 2025, vol. 23, issue 4

Abstract: The subject of the article is the factors affecting the accounting and taxation of operations for leasing specialized equipment to a tenant– a foreign organization that does not have a representative office in Russia. The information base of the study is the laws and other regulations in force in the Russian Federation. The authors concluded about the impact of the lease status: operational and financial, on the asset structure of the lessor organization. The article highlights the main problems of reflecting information on financial leases: the presence of complex calculations to determine the different types of assessments required by the legislator, the need to involve an independent expert, as well as the significant costs that the organization will incur in connection with the involvement of an independent appraiser.The problem of the absence of the concept of «vehicles» in regulatory documents and their relationship with specialized equipment on wheels is outlined. The illegality of including special equipment on wheels in the composition of vehicles is justified by the similarity of their technical properties. The necessity to take into account the functional purpose of objects is determined. The article presents the consequences of terminological disorder in domestic regulatory documents for landlord organizations in terms of increasing value added tax when working with foreign organizations without an official representative office in the Russian Federation.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:cvt:journl:y:2025:id:1085

DOI: 10.24182/2073-6258-2024-23-4-20-25

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