Equestrian sports club features registration in the tax. Features of the organization of equestrian tourism. Expenses and income

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How much money do you need to open a horse club

Opening an equestrian club from scratch is an expensive project. Investments even in a relatively small project start from 10 million rubles:

Construction of the club (arena, paddocks, pastures, utility block, etc.) - 6,000,000 rubles.
Purchase of equipment, arrangement of the club - 2,000,000 rubles.
Purchase of adult horses (30 heads) - 9,000,000 rubles.
Advertising - 100,000 rubles.
Business registration and other expenses - 200,000 rubles.

Total - 17,300,000 rubles. The first thing you need to open an equestrian club is to select a land plot for the construction of an arena, levadas and other households. premises. For this purpose, a land plot of 4 hectares was rented 20 kilometers from the city. The rent is 100 thousand rubles per month. Further, it is planned to build indoor and outdoor arenas for horseback riding, fenced pastures for horses and other facilities: a feed store, a staff room, a laundry room, a solarium for animals, a veterinary office, a forging shop. In total, about 6-8 million rubles will be spent at this stage.

What equipment to choose for an equestrian club

The third stage is the purchase of the necessary equipment and ammunition. You will need to purchase autodrinkers, boards for the arena, a harrow for soil, insect control devices, walkers, stalls, obstacles, rubber mats, irrigation systems, wheelbarrows and carts, and much more. Estimated costs at this stage - 2 million rubles. The fourth stage is the acquisition of horses. Perhaps this is the most expensive stage. One horse will cost about 300 thousand rubles. The high price is due to the fact that the club requires animals that can do everything and do not need additional training. The club needs at least 30 horses to operate optimally.

Recruitment

Finally, the final stage is the selection of qualified personnel. To provide quality services, it will be necessary to employ a groom, horse breeders, groomers, trainers, farriers (for shoeing horses), laborers for cleaning stables and small farms. works. The approximate staff of the club will include 20-25 people.

Download equestrian club business plan

Marketing plan

The main service of the equestrian club will, of course, be riding or renting a horse. However, it will not be possible to make a significant profit on this. Therefore, the equestrian club plans to offer a number of other services designed to make the business profitable:

Horse riding — 1000 rubles per hour
Horseback riding (including for children) — 1100 rubles. for one lesson.
Rent a horse for a photo shoot -1500 rubles per hour
Residential services (hotel for a horse) - 15,000 rubles / month.
Organization of holidays for corporate clients (horseback riding, club tour, photography, horseback riding, dinner, children's performance and much more) - the cost is negotiated individually.
Gift certificates.

Competition among equestrian clubs in our city is extremely low. We can say that it does not exist at all. However, this creates another problem - the culture of riding in the region is poorly developed due to the lack of normal clubs and riding schools. We will have to “educate” the market from scratch, instill a service, develop a client base. It can take more than one year, so you can’t count on a quick payback.

Business risks

Opening and maintaining this business associated with the following risks:

High capitalization of investments.
Large expenses for the organization of the club.
Long payback period of investment.
Difficult level of service in the industry.
Administrative barriers to entry into business.

Financial plan

Fixed monthly expenses

Maintenance of one horse - 40,000 rubles, 30 heads - 1,200,000 rubles.
Rent - 100,000 rubles.
Salary and insurance contributions - 450,000 rubles.
Advertising — 50,000 rubles.
Other expenses - 100,000 rubles.

Total - 1,900,000 rubles. Monthly income

Horse rental — 500,000 rubles. (500 hours)
Horseback riding (including group) - 700,000 rubles.
Standing services - 300,000 rubles.
Photo sessions — 200,000 rubles.
Excursions around the club, entertainment programs - 400,000 rubles.
Sale of goods to fans of equestrian sports - 300,000 rubles.

Total revenue - 2,400,000 rubles.

How much can you earn at the equestrian club

Net profit: 2,400,000 - 1,900,000 = 500,000 rubles per month. The profitability of the business is 20%. The return on investment, taking into account the period for promoting the business, will come no earlier than after three years of the club's operation.

Equestrian club - video

Recommended download equestrian club business plan, from our partners, with a guarantee of quality. This is a complete, ready-made project that you will not find in the public domain. The content of the business plan: 1. Confidentiality 2. Summary 3. Stages of project implementation 4. Characteristics of the object 5. Marketing plan 6. Technical and economic data of the equipment 7. Financial plan 8. Risk assessment 9. Financial and economic justification of investments 10. Conclusions

ADMINISTRATION OF THE CITY OF PSKOV

RESOLUTION

On the organization of leisure of citizens in connection with the provision of services for riding horses (ponies) or other pack or riding animals, horse-drawn carts (sledges) on the territory of the municipal formation "City of Pskov"

_________________________________________________________________
The text of the document with the changes made:
Decree of the City Administration dated January 24, 2014 N 68, Pskov News dated January 29, 2014 N 7.
__________________________________________________________________

In accordance with paragraphs 17 and 20 of part 1 of article 16 of the Federal Law of October 6, 2003 N 131-FZ "On the general principles of organizing local self-government in the Russian Federation", article 8 of the Fundamentals of Legislation "On protecting the health of citizens", approved by the Supreme Council of the Russian Federation of July 22 .1993 N 5487-1, Rules for the organization of work on the issuance of veterinary accompanying documents, approved by order of the Ministry of Agriculture of the Russian Federation of 11/16/2006 N 422, Rules for the improvement of sanitary maintenance and landscaping of the city of Pskov, approved by the Decision of the Pskov City Duma of 04/29/2011 N 1692 , paragraph 10.10 of Article 32 of the Charter of the municipal formation "City of Pskov", in order to create conditions for organizing leisure and mass recreation for residents of the city of Pskov, I decide:

1. Approve the regulation on the organization of leisure of citizens in connection with the provision of services for riding horses (ponies) or other pack or riding animals, on horse-drawn carts (sledges) on the territory of the municipal formation "City of Pskov" in accordance with Appendix 1.

2. Approve the list of special places on the territory of the municipal formation "City of Pskov", where services for riding horses (ponies) or other pack or riding animals, on horse-drawn carts (sledges) can be provided in order to generate income in accordance with Appendix 2.

3. Approve an approximate form of the Agreement on cooperation in the organization of leisure of citizens in connection with the provision of services for riding horses (ponies) or other pack or riding animals, on horse-drawn carts (sledges) on the territory of the municipal formation "City of Pskov" in accordance with Appendix 3.

4. This Resolution enters into force after its official publication.

5. To impose control over the execution of this Resolution on the Deputy Head of the Administration of the city of Pskov Vologzhanin A.V.

Annex 1

Annex 1
to the Decree
No. 3396 dated December 28, 2011

1. General Provisions

1) This Regulation has been developed in order to ensure the protection of the health of the population of the city of Pskov, public safety, create favorable conditions for organizing the leisure of citizens, streamline the movement and use of horses (ponies) or other pack or riding animals (hereinafter referred to as horses (ponies) in connection with the provision services for riding them and using horse-drawn carts(sleigh) on the territory of the municipality "City of Pskov".

2. Movement of horses (ponies)

1) The movement of horses (ponies) on the territory of the municipality "City of Pskov" is allowed, accompanied by the owners of animals or responsible persons appointed by order of the organization or having a power of attorney (agreement). Responsible persons may be citizens who have reached the age of 18 and have the necessary skills ( special training passed at the hippodrome or at the equestrian school, which must be confirmed by the relevant document) (paragraph 1 as amended, entered into force on 29.01.14 by the resolution of the City Administration dated 01.24.2014 N 68).

2) The movement of horses (ponies) should not interfere with the movement of public transport and pedestrians. The movement of horse-drawn carts (sledges), horses (ponies) on public roads located on the territory of the city of Pskov must be carried out in accordance with the Rules traffic.

3. Use of horses (ponies)

1) The use of horses (ponies) on the territory of the city of Pskov in order to organize the leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sledges) provides for the responsibility of owners in terms of protecting public health from diseases common to humans and animals , ensuring the safety of traffic, surrounding people, as well as humane treatment of the animals themselves, regardless of the direction of their use.

2) The organization of leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sledges) on the territory of the municipal formation "City of Pskov" can be carried out:

- owners of horses (ponies) in the presence of appropriate skills or in the presence of a responsible person with the necessary qualifications;

- by persons who have the appropriate qualifications and a power of attorney from the owner of the horse (pony) for the right to use it, or an agreement concluded between these persons and the owners of animals on the use of the horse (pony) for the purpose of riding people;

3) The organization of leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sledges) on the territory of the municipality "City of Pskov" is allowed by organizations or individual entrepreneurs that are owners of animals, or persons appointed responsible for the use of horses ( pony).

4) The owner of horses (ponies) riding horses (ponies), horse-drawn carts (sledges) must have the following documents:

dated January 24, 2014 N 68);

- a certificate of his state registration as an individual entrepreneur or legal entity, if riding horses (ponies), horse-drawn carts (sledges) is carried out by this person for entrepreneurial purposes;

- a certificate of his tax registration as an individual entrepreneur or legal entity, if riding horses (ponies), horse-drawn carts (sledges) is carried out by this person for entrepreneurial purposes;

dated January 24, 2014 N 68).

5) The person responsible for the use of horses (ponies) must have the following documents:

- an identity document;

- a power of attorney, an agreement on the right to use animals, if riding horses (ponies), horse-drawn carts (sleighs) is carried out by a person appointed responsible for the use of horses (ponies);

- a veterinary and sanitary document of the established form (veterinary certificate form No. 1 or veterinary certificate) for an animal, issued by a state institution in the field of veterinary medicine with marks on mandatory vaccinations, veterinary treatments, diagnostic studies (paragraph as amended, entered into force on 29.01. 14 by the resolution of the City Administration dated 24.01.2014 N 68);

- certificate of state registration of an individual entrepreneur or a legal entity that owns a horse, if riding horses (ponies), horse-drawn carts (sledges) is carried out by this person for entrepreneurial purposes;

- certificate of tax registration of an individual entrepreneur or a legal entity that owns a horse, if riding horses (ponies), horse-drawn carts (sledges) is carried out by this person for entrepreneurial purposes;

- an agreement on cooperation in organizing the leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sleighs) on the territory of the municipal formation "City of Pskov";

- strict reporting forms intended for cash settlements in the provision of services (the paragraph is additionally included from January 29, 2014 by resolution of the City Administration dated January 24, 2014 N 68).

6) The organization of leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sledges) on the territory of the municipality "City of Pskov" is carried out on the territory of the city of Pskov in special places (established in Appendix No. 2).

7) The basis for the organization of leisure of citizens in connection with the provision of services for riding horses (ponies), on horse-drawn carts (sledges) on the territory of the municipality "City of Pskov" is the Agreement on cooperation in organizing leisure of citizens in connection with the provision of services for riding on horses (ponies), horse-drawn carts (sledges) on the territory of the municipality "City of Pskov" (approved by Appendix No. 3).

8) Responsibilities of the service organizer:

(Clause 8 is additionally included from 01/29/14 by the resolution of the City Administration dated 01/24/2014 N 68).

4. The procedure for concluding an Agreement on cooperation in the organization of leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sledges) on the territory of the municipal formation "City of Pskov"

1) Owners of horses (ponies), horse-drawn carts (sleighs), who wish to carry out activities to organize the leisure of citizens in connection with the provision of services to the population for riding horses (ponies), horse-drawn carts (sledges), apply to the Department of Culture of the Administration of the city of Pskov with a statement on the conclusion of an Agreement on cooperation in the organization of leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sleighs) on the territory of the municipal formation "City of Pskov".

The application shall indicate the name of the organization or surname, first name, patronymic, place of residence of the person who owns the horses (ponies), location of the organization, contact telephone number.

The following documents are attached to this application:

- a photocopy of the identity document of the applicant;

- veterinary and sanitary document of the established form (veterinary certificate form No. 1 or veterinary certificate) for an animal, issued by a state institution in the field of veterinary medicine with marks on mandatory vaccinations, veterinary treatments, diagnostic tests;

- copies of documents on the qualifications of the owner of horses (ponies) or the person responsible for the use of horses (ponies);

- copies of the certificate of state registration of a legal entity or an individual as an individual entrepreneur who owns a horse (pony), and for legal entities and notarized copies of constituent documents, if riding horses (ponies), horse-drawn carts (sleighs) is carried out by these persons for business purposes;

- copies of the certificate of tax registration of an individual entrepreneur or legal entity that owns a horse (pony).
(Paragraph 3 as amended, put into effect on January 29, 2014 by the City Administration Resolution No. 68 of January 24, 2014).

Legal entities or individual entrepreneurs who wish to carry out activities to organize the leisure of citizens in connection with the provision of services to the population for riding horses (ponies), horse-drawn carts (sledges), if such activities are carried out by these persons for entrepreneurial purposes, in addition to the application, the following shall be attached:

- notarized copies of the certificate of state registration of a legal entity or an individual as an individual entrepreneur who owns a horse (pony), and for legal entities and notarized copies of constituent documents, if riding horses (ponies), horse-drawn carts (sleighs) is carried out by these persons for business purposes;

- notarized copies of the certificate of tax registration of an individual entrepreneur or legal entity that owns a horse (pony), if horse (pony), horse-drawn carts (sleigh) riding is carried out by these persons for business purposes.

2) The Department of Culture of the Administration of the city of Pskov, upon receipt of the application specified in paragraph 4.1 of this Regulation, and all the necessary documents, within five days, prepares a draft Agreement on cooperation in organizing the leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sleigh) on the territory of the municipality "City of Pskov".

The signed Agreement on cooperation in the organization of leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sledges) on the territory of the municipality "City of Pskov" is issued by the Department of Culture of the Administration of the city of Pskov to the owner of the horse (pony) or to the person responsible for using a horse (pony).

5. Responsibility for violation of the requirements of this Decree

The organizer of services for violation of the requirements of this Decree bears responsibility established by the current legislation.
(Section 5 is additionally included from 01/29/14 by the resolution of the City Administration dated 01/24/2014 N 68).

Head of the Administration of the city of Pskov P.M. Slepchenko

Appendix 2. List of special places on the territory of the municipality "City of Pskov", where services can be provided for riding horses (ponies) or other pack or riding animals, on horse-drawn carts (sledges) for the purpose of generating income

Appendix 2
to the Decree

No. 3396 dated December 28, 2011

special places on the territory of the municipality "City of Pskov", where services can be provided for riding horses (ponies) or other pack or riding animals, on horse-drawn carts (sledges) for the purpose of generating income

(Appendix as amended, put into effect on 29.01.14 by the resolution of the City Administration of 01.24.2014 N 68)

Square on Western Street (from Kommunalnaya Street to Baikov Street);

- Square between Truda Street and Lilac Boulevard (Zapskovye).

During citywide events in places of mass stay of people (on the territory of festive spaces), horseback riding is prohibited.

Head of the Administration of the city of Pskov P.M. Slepchenko

Appendix 3. An approximate form of an agreement on cooperation in organizing the leisure of citizens in connection with the provision of services for riding horses (ponies) or other pack or riding animals, on horse-drawn carts (sledges) on the territory of the municipality "Go

Annex 3
to the Decree

No. 3396 dated December 28, 2011

agreements on cooperation in organizing the leisure of citizens in connection with the provision of services for riding horses (ponies) or other pack or riding animals, on horse-drawn carts (sledges) on the territory of the municipal formation "City of Pskov"

The Administration of the city of Pskov, hereinafter referred to as the "Administration", represented by the Head of the Administration of the city of Pskov acting on the basis of ____________________ N _____________, on the one hand, ___________ ___________________________________________________, hereinafter referred to as the "Horse (pony) Owner", represented by ____________________ ________________________________________________, acting (s) on the basis of __________________________________________________________,
on the other hand, and together hereinafter referred to as the "Parties", have concluded this Agreement as follows.

1. The Subject of the Agreement

1.1. The subject of this Agreement is the cooperation of the Parties in organizing the leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sledges) on the territory of the municipality "City of Pskov" within the footpaths _____________________________________________ with the participation of no more than _____ heads and no more ______ horse-drawn carts.

2. Mutual obligations of the Parties

2.1. The administration undertakes:

2.1.1. Provide assistance to the Owners of the horse (pony) under this Agreement.

2.2. The owner of the horse (pony) undertakes:

2.2.1. Organize the leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sledges) on the territory of the municipality "City of Pskov" in accordance with applicable law, including:

- carry out the movement of horse-drawn carts (sleighs), horses (ponies) on public roads located on the territory of the city of Pskov, in accordance with the Rules of the Road;

- provide a place for the provision of services with a signboard with information about the name of the legal entity, individual entrepreneur - organizers of services, their location, working hours, tariffs for services;

- ensure the availability of appropriate sanitary equipment, including for cleaning excrement (broom, spatula, rags, containers, etc.);

- when providing services, prevent pollution of the city territory (sidewalks, yards, streets, parks, etc.);

- immediately before the start of the provision of each service, ensure that the composition is inspected, the serviceability of equipment, inventory, and the correctness of the saddle are checked;

- ensure the availability of a first aid kit with a set of medicines for first aid;

- prevent damage to lawns, tiles and other landscaping elements;

- do not leave animals unattended;

- do not allow the exploitation of animals in poor health, with lameness, elevated body temperature, in a state of excitement or depression, with open skin lesions in the form of injuries, abrasions, abrasions, namin, and in case of any deviation in the health or behavior of animals, they must be removed from service ;

- not to allow the provision of skiing services by persons who are in a state of alcoholic, toxic or drug intoxication, as well as smoking near animals during the provision of these services;

- ensure the use of repellents during the mass flight of blood-sucking insects;

- do not allow children under 6 years of age to take part in riding trips and transportation by horse-drawn vehicles without adult accompaniment;

- before the start of the provision of services, a briefing on safety rules should be carried out.
(Clause 2.2 as amended, put into effect on January 29, 2014 by the City Administration Resolution No. 68 of January 24, 2014).

3. Payment under the Agreement

3.1. The relations of the Parties under this Agreement are built on a gratuitous basis.

4. Responsibility of the Parties

4.1. The Parties are responsible for non-performance or improper performance of this Agreement in accordance with the legislation of the Russian Federation.

5. Dispute Resolution

5.1. All disputes and disagreements that may arise between the Parties under this Agreement will be resolved through negotiations in accordance with the legislation of the Russian Federation.

5.2. If no agreement is reached during the negotiation process, disputes and disagreements are referred to the Arbitration court Pskov region.

6. Validity of the Agreement

6.1. The Agreement comes into force from the moment of its signing by the Parties and is valid until _______.

6.2. The expiration of this Agreement does not release the Parties from liability for its violation.

7. Final provisions

7.1. The change of this Agreement is carried out at the initiative of the Parties in writing in the form of additions to this Agreement, which are its integral part.

7.2. The Administration has the right to unilaterally terminate this Agreement in case of non-fulfillment or improper fulfillment by the Owner of the horse (pony) of the obligations established by clause 2.2 of the Agreement. The Agreement is considered terminated from the moment the Owner of the horse (pony) receives the Administration's notification of a unilateral refusal to execute this Agreement in whole or in part, unless another term for terminating this Agreement is provided in the notification or is not determined by agreement of the Parties.

7.3. This Agreement is drawn up in ______ copies of equal legal force, one for each of the Parties.

8. Addresses and details of the Parties

Head of the Administration of the city of Pskov P.M. Slepchenko

The text of the document is verified by:
official distribution

The revision of the document was prepared by the Pskov
representative office "Kodeks"

Horse rental is a popular service provided by equestrian clubs, children's sports schools and individuals. We all have days we want to make unforgettable. A holiday, a company presentation, a birthday, a wedding or just a declaration of love to the sound of bells and clatter of hooves, accompanied by an escort of riding horses, will add romance, fabulousness and simply impressions. It is not necessary to go in for equestrian sports in order to take a walk. Horse rentals usually offer well-trained horses for both beginners and experienced riders. Currently, rental is one of the most demanded services, so it will bring additional income to the sports school.

According to the Federal Law of 08.08.2001 N 128-FZ “On Licensing Certain Types of Activities”, horse rental activities are not subject to mandatory licensing.

If an equestrian school decided to engage in this type of service, what should it be able to do?

Firstly, it is correct to formalize relations with individuals who want to ride horses.

Secondly, to receive payment from the population, while issuing an appropriate form of strict accountability.

Thirdly, to correctly reflect in accounting and tax accounting all operations related to the rental of horses. So, first things first.

We draw up a rental agreement

A rental agreement is a type of lease agreement. Its legal basis is established by Art. 626-631 of the Civil Code of the Russian Federation. Article 626 of the Civil Code of the Russian Federation determines that under a rental agreement, the lessor undertakes to provide the lessee with movable property for a fee for temporary possession and use. Property provided under a rental agreement is used for consumer purposes, unless otherwise provided by the agreement or follows from the nature of the obligation. The contract is concluded in writing (clause 2, article 626 of the Civil Code of the Russian Federation). At the same time, the equestrian school can draw up a rental agreement in the form of not only a separate document, but also a receipt-obligation. The main condition is that from the text of the receipt it is possible to determine exactly what kind of property is transferred to the tenant for temporary possession and (or) use. The rental agreement is a public agreement (clause 3, article 626 of the Civil Code of the Russian Federation). This means that the price of goods, works and services, as well as other conditions of a public contract, are set the same for all consumers, except in cases where the law and other legal acts allow the provision of benefits for certain categories of consumers (clause 2 of article 426 of the Civil Code of the Russian Federation) . The rental agreement is concluded for a period of up to one year (clause 1, article 627 of the Civil Code of the Russian Federation). At the same time, the use of property during the week, day, hour is not excluded. In accordance with Art. 628 of the Civil Code of the Russian Federation, an equestrian school (lessor) that concludes a rental agreement is obliged to: - in the presence of the client (tenant), check the serviceability of the property leased, in this case the horse must be healthy, have no external wounds and damage; – to familiarize the client with the rules for the operation of the property or give him written instructions on the use of this property. In an equestrian school, uniform rules for renting horses must be developed and approved by the head. Note that the instructor is obliged to explain in detail to the client which commands should be given to the horse so that it obeys, and which actions should be excluded in order to avoid injuries and bruises. The signing by a citizen of a receipt-obligation will mean that he agreed to the rental conditions provided for by the internal rules of the institution, which must be brought to his attention. These obligations are additional in comparison with the general obligations in the provision of property.

CCP and strict reporting forms

In accordance with paragraph 1 of Art. 2, art. 5 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" (hereinafter - Federal Law N 54-FZ), organizations in the implementation of cash settlements are obliged apply cash registers and issue cash receipts to buyers (clients) when making such payments at the time of payment. At the same time, cash settlements are understood as settlements made using cash payment means for purchased goods, performed work, rendered services. Paragraph 2 of Art. 2 of Federal Law N 54-FZ, it is established that organizations, in accordance with the procedure determined by the Government of the Russian Federation, can carry out cash settlements and (or) settlements using payment cards without the use of cash register equipment in the case of providing services to the public, provided that they issue the appropriate forms of strict reporting (BSO ). The procedure for approving BSO forms equated to cash receipts, as well as their accounting, storage and destruction is established by the Government of the Russian Federation. Thus, in terms of settlements with the population for rental services, an equestrian school has the right to use strict reporting forms or a cash register. Forms of strict reporting can be developed and approved independently, however, one should remember about their mandatory details (Letter of the Federal Tax Service for Moscow dated January 14, 2009 N 22-12 / 2940).

	Receipt of receipt of funds from the rental
	Name of the document, its six-digit number and series
	Name of company
	Taxpayer identification number assigned to the organization that issued the receipt
	Type of service, its cost in monetary terms
	Amount of payment in cash and (or) using a payment card
	Date of settlement and preparation of the document
	Position, surname and initials of the person who issued the document, and his personal signature

Taxation of services

Value Added Tax. According to the provisions of Art. 143 of the Tax Code of the Russian Federation, sports schools are VAT payers. Operations for the rental of property are recognized as an object of VAT, since they can be qualified as operations for the transfer of property rights (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation).

In accordance with paragraph 5 of Art. 155 of the Tax Code of the Russian Federation, when transferring rights associated with the right to conclude an agreement and lease rights, the tax base is determined in the manner prescribed for the sale of goods (works, services).

According to paragraph 8 of Art. 167 of the Tax Code of the Russian Federation when transferring property rights, the moment of determining the tax base for VAT is the day of their transfer. Thus, the obligation to calculate VAT arises for the institution in the tax period in which this transfer took place. For transactions for the transfer of property rights, clause 3 of Art. 164 of the Tax Code of the Russian Federation provides for a rate of 18%.

However, the Tax Code granted taxpayers the right to obtain exemption from taxpayer obligations. According to Art. 145 of the Tax Code of the Russian Federation, this right arises provided that for the three previous consecutive calendar months the amount of proceeds from the sale of goods (works, services) of the taxpayer, excluding tax, did not exceed 2 million rubles in aggregate.

income tax. Budget institutions physical education and sports are also payers of income tax (Article 246 of the Tax Code of the Russian Federation), which means that this tax should be charged and paid on the amount of income from horse rental. For the purposes of tax accounting, organizations providing for a fee for temporary use and (or) temporary possession of property (rent, hire), income from such activities are considered non-operating income (clause 4 of article 250 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated 11.01.2010 N 03-03-06/4/1).

Budgetary institutions define the tax base as the difference between the amount of income received from income-generating activities (excluding VAT, excises on excisable goods) and the amount of actually incurred expenses related to the conduct of this activity (Article 321.1 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation of 04/02/2010 N 03-03-06/4/37).

If income is received by an institution from the rental of horses acquired at the expense of funds from income-generating activities, then when determining the taxable base for income tax, the institution has the right to reduce income by the amount of depreciation (clause 1 clause 1 article 265 of the Tax Code of the Russian Federation). When classifying property as depreciable for income tax purposes, taxpayers should be guided by the rules established by Art. 256-259.3 of the Tax Code of the Russian Federation. According to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, depreciable property is recognized as property that is owned by the taxpayer, is used by him to generate income and the value of which is repaid by depreciation. Depreciable property is considered to be property with a useful life of more than 12 months and an initial cost of more than 20,000 rubles.

For reference. According to the classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1, working, productive and breeding livestock (with the exception of young animals) belongs to the fourth depreciation group (property with a useful life of over 5 to 7 years inclusive) .

From January 1, 2009, the income tax rate is set at 20% (clause 1, article 284 of the Tax Code of the Russian Federation).

budget accounting

In accordance with paragraph 3 of Art. 41 of the RF BC, income from equestrian sports rental is non-tax income from the use of state or municipal property. At the same time, funds received in the form of a rental fee for the use of property (fee for renting for temporary use), acquired at the expense of the budget, are subject to transfer to its income after taxes and fees have been paid. Further, the income received by the institution from the lease of property (in this case, from rental), after they are credited to the budget revenue, is recognized as a source of additional income. budget financing, are reflected in the personal account and directed to the maintenance and development of the material and technical base in excess of budgetary appropriations. Thus, the institution can spend them on the further development and improvement of its activities in the field of equestrian sports.

When recording transactions related to rental, it should be taken into account that rental is a short-term lease. The accounting of the lessor institution (equestrian school) should reflect the lessee's debt to the budget, as well as the fulfillment by the lessee of the obligation to pay rent to the budget. These entries were previously recommended by the Letter of the Ministry of Finance of the Russian Federation dated February 19, 2009 N 02-06-07 / 836:

- calculation of rent amounts:

Debit 1,205 02,560 "Increase in receivables from property income"

Loan 1 303 05 730 "Increase in accounts payable for other payments to the budget"

- reflection of the tenant's fulfillment of obligations to pay rent to the budget:

Debit 1,303 05,830 “Reduction of accounts payable for other payments to the budget”

Loan 1,205 02,660 "Reduction of receivables from property income"

However, such entries are acceptable only when reflecting lease transactions related to real estate, when the lessor transfers rental income to budget revenue, bypassing the personal account of the institution. If the tenant is the population (individuals), as a rule, the rent is paid to the cash desk of the institution. At the same time, the institution can no longer avoid personal accounts, since it is obliged to deposit the funds received at the cash desk into the account. Therefore, in the opinion of the author, the procedure for recording transactions for the provision of horses for hire to individuals will be somewhat different from the above. Let's consider it with an example.

The equestrian school rents horses to the population, which were purchased at the expense of budgetary funds. The monthly amount of rental income is 40,000 rubles. The institution independently transfers the rental fee to the budget revenue. Sport school exempt from VAT under Art. 145 of the Tax Code of the Russian Federation.

Equestrian school accountants need to make the following entries:

			Amount, rub.

Income tax accrued (40,000 rubles x 20%)
Reflected is the accrual of arrears for making rental payments to the budget after paying income tax (40,000 - 8,000) rubles.


Transferred income tax to the budget
The debt on making rental payments to the budget after paying income tax is listed

For clarity, consider an example where horses rented by an equestrian school were purchased with funds from an income-generating activity. In this case, as noted above, when calculating income tax, an institution can include depreciation charges accrued on this fixed asset, as well as costs associated with their maintenance, as expenses incurred as part of this type of activity.

Let's change the conditions of example 1. Suppose that the horses rented by the equestrian school were purchased at the expense of funds from income-generating activities, depreciation on them is 2,500 rubles, feed costs - 5,500 rubles, costs for paying wages to key personnel and deductions on it - 15,500 rubles. In this case, the amount of tax payable to the budget will be less.

The following accounting entries will be made in accounting:

			Amount, rub.
Horse rental income
The costs of the institution for the maintenance of horses are reflected, attributable to the financial result (2,500 + 5,500 + 15,500) rubles.
Accrued income tax ((40,000 - 23,500) rubles x 20%)
Received rental payment at the cash desk of the institution
The funds received at the cash desk are deposited into the personal account
Income tax transferred to the budget

Based on materials

S. Valova, "Institutions of physical culture and sports: accounting and taxation", N 6, June 2010

Frequently Asked Question:“How to register a CSC correctly, where and in what form? Here is an example situation: people decided to organize equestrian sport Club. The goals and objectives of the club were defined as the organization of horse rides, training and equestrian competitions on the territory of the club, renting out lodging places for private horses. To create a KSK, they decided to purchase (lease) an agricultural land plot, build a complex and purchase horses. What is the best way to issue a CSC with legal point vision? What form of registration of ownership is preferable?

Legal aspects in the equestrian field are as important as in any other. Moreover, horsemen often lack knowledge of the law in order to do the right thing, not get into a difficult situation and avoid hassle and various problems. That is why we are opening a series of articles covering various aspects of property and other relations in horse breeding and equestrian sport and related areas. Legal support for this section is provided by Alfa Horse. For the organization of any association of citizens, the legislation provides for many types and forms of legal entities. So, first of all, it is necessary to decide whether it will be a commercial or non-commercial association. Most of the organizers of equestrian clubs, one way or another, pursue the goal of making profit from the activities of their KSK. In this case, it makes sense to register a commercial structure. The most interesting in this regard are the three main forms of legalization of such activities - the creation of a CCC on the basis of a limited liability company, a peasant farm, or in the form of an "individual entrepreneur". At their core, the proposed forms of registration of a commercial organization are similar, but each has a number of advantages. It is considered that the most in a simple way conducting business in Russia is to register the structure as an individual entrepreneur. The main advantages of individual entrepreneurs:

Simplified system of registration with the tax authorities;
no need to have a bank account;
optional use of cash registers in the implementation of their activities on UTII;
fines for offenses are much lower compared to other organizational and legal forms;

At the same time, do not forget about the disadvantages of this form. The main disadvantage should be recognized as the need for an individual entrepreneur to be responsible for the activities with all his property. The individual entrepreneur is the sole owner of the business. In the case of organizing an equestrian club by a group of persons, it should be understood that the rest of the “beginners” formally cannot claim the distribution of profits and participate in the common business only on the basis of an employment contract.

A special type of individual entrepreneurs is a peasant farm. KFH retains all the advantages of individual entrepreneurship. However, the main advantage of farming in relation to the equestrian sector should be recognized as preferential taxation regarding the production and sale of agricultural products. KFH can be organized by several citizens, but not more than five if they are not relatives. The most common type of business registration in Russia is
limited liability company. LLC is subject to registration with the tax authorities, and according to general rule its term is five working days. When preparing documents for registration, it is necessary to clearly define the types of activities of the future LLC. Right choice the list of activities will help to avoid problems with regulatory authorities in the future.

The main advantages of an LLC:

Liability for obligations is limited to the amount of the authorized capital;
a member of the company has the right to withdraw from the company at any time, regardless of the consent of other members of the company;
LLC can be sold to third parties;
An LLC can cover the losses of previous years with the profit of the current year and thus reduce income tax.

However, there are a number of disadvantages of a limited liability company:

Rather complicated registration procedure;
obligatory presence of a current account;
Mandatory accounting and balance sheet submission;
the impossibility of separating the share of a company participant in kind when a participant leaves the company;
LLC penalties are the highest possible.

Apart from commercial organizations registration of a non-profit structure is possible. At the same time, profit making cannot be the main goal of the organization. In the Russian horse industry, the most common form is ANO, or an autonomous non-profit organization. It is worth noting the difficult procedure for registering non-profit organizations. Unlike commercial structures, registration of non-profit organizations also takes place in the Ministry of Justice of the Russian Federation. Perhaps the only advantage of non-profit associations should be recognized as the possibility of obtaining financial support from the state in the event of organizing cultural events, such as competitions.

Having decided on the organizational and legal form of the future club, you can move on to an equally important part - taxation. The legislation allows us in this case to choose both a regular and a simplified system of tax accounting. If the turnover of a legal entity does not exceed sixty million rubles a year, then it makes sense to take the USN (simplified taxation system) as the basis. If the goals of the club are to organize horse rides, learn to ride, rent stalls, stables and organize competitions, then the simplified tax system in this case will be optimal solution. Again, the simplified tax system exists in two variations: "income" and "income minus expenses." The first scheme is different in that from any income received, 6% must be paid to the state, and the founders dispose of the rest of the money at their discretion. The second option is characterized by the fact that the founders pay already 15%, but not just from the amount of income, but from the amount of income reduced by the expenses incurred during the given tax period. To decide on this kind of choice, it is necessary to calculate the benefits in the first and second cases.

After registering an equestrian club, it is necessary to decide on the land plot on which the KSK will be located. In this case, it is necessary to take into account many factors, including remoteness from the city and the ability to get by public transport. It is also necessary to determine the size of the land plot on which the club will be located. As a general rule, there are two options: 1) buy a land plot in the property; 2) to take the site on a long-term lease. The redemption of a land plot from the state has a number of restrictions, for example, the cost of a land plot must correspond to the market price, but not be lower than the cadastral valuation, which Last year increased several times and often does not correspond to market indicators. Moreover, if we are talking about agricultural land, then when buying such a plot, the state has a priority right to redeem, which may somewhat complicate the purchase process or make the process of registering the transfer of rights longer.

The best option is to rent a land plot from municipal property with the further construction of a complex of necessary buildings and structures on it. The advantage of this option is that, having issued the necessary building permits and erected a property complex, it becomes possible to obtain ownership of the land without any auction at a price of 20% of the cadastral valuation of the occupied land, thereby making a solid capitalization of the developing club. Although, despite all these nuances, buying a land plot is also possible, because sometimes there are interesting offers on the real estate market.