M.A. Kokurina, lawyer
We “landscape” taxes after landscaping
How to justify and take into account the costs of asphalting, landscaping, lighting and pay taxes
The topic of the article was suggested S.Yu. Kazankova, Chief Accountant Yarmarka LLC (Moscow region).
Demand, as you know, creates supply. Customers want to drive up a smooth road right to the door of a cozy shopping center, workers - to leave cars in the parking lot near the office, suppliers - to unload products from a convenient platform near the warehouse.
Therefore, the owners and tenants of retail, office, warehouse and industrial premises are trying in every possible way to equip not only the internal, but also the external territory, asphalting paths, equipping parking lots, breaking up lawns and flower beds.
Landscaping is a set of measures for engineering preparation and security, landscaping, coating, lighting, placement of small architectural forms and objects of monumental art and clause 1.5 of the Guidelines, approved. Order of the Ministry of Regional Development of December 27, 2011 No. 613 (hereinafter referred to as the Guidelines).
The tax authorities believe that the objects of external improvement are not depreciated for tax purposes. sub. 4 p. 2 art. 256 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service for the city of Moscow dated December 21, 2011 No. 16-15 / [email protected] . And because of this, accountants are puzzling over how to defend the right to account for the costs of such improvement in expenses, whether it is possible to deduct VAT on such expenses, whether to take into account the cost of “improved” fixed assets in the property tax base.
How should one act in order to minimize the likelihood of disputes with the tax authorities on such sensitive issues?
We justify "improvement" expenses
By refusing to recognize your "beautification" expenses as expenses, the tax authorities will not agree with the deduction of VAT on works and goods purchased for the beautification of territories. The most common tax arguments are as follows:
- improvement expenses are not aimed at generating income and are not related to commercial activities organizations and Letters of the Ministry of Finance dated July 17, 2012 No. 03-03-06 / 2/81, dated October 18, 2011 No. 03-07-11 / 278;
- deduction of VAT on goods, works and services related to the improvement of territories is illegal, since they are not used in transactions subject to VAT Letters of the Ministry of Finance dated November 9, 2011 No. 03-03-06 / 1/736 (p. 2), dated October 18, 2011 No. 03-07-11 / 278, dated March 15, 2011 No. 03-03-06 / 1/136.
Your task is to convince the inspectors that you did not just spend money "to create a comfortable, practical and aesthetic space on the territory of the organization"
Landscape design is a relatively new phenomenon in our country. The owners began to put in order backyard lawns a couple of decades ago. In addition to private customers, the services of designers are ordered by offices and institutions, municipal authorities. Approximately $10,000 is enough to start.
Landscape design as a business in our country has become in demand relatively recently. With the growth of incomes of the population, more and more summer residents and owners of cottages dream of a beautiful well-groomed lawn or garden. The order market is divided into sectors: private, urban and corporate.
When choosing a field of activity, it is necessary to take into account the characteristics of each sector. City orders for the development of territories are advantageous in their scale, but in order to receive them, the company must participate in a municipal tender.
A significant drawback of such orders is that the city authorities often delay payment. It is easier to find private orders, the company has the opportunity to realize its design findings, to get excellent practice. But such orders are usually short-term. Therefore, it is most advantageous to combine all types of orders.
Start-up capital
To start, you need an initial capital of about $10,000. With this money, you can purchase some equipment - a grinder, a drill, shovels, hand drills, a concrete mixer, etc., as well as a car for transporting equipment.
An office will be needed for contacts with clients, storage of documents and drawings, and work of specialists. You can get by with a small room, about 20 square meters. m. with a rent in the range of $150-$300 per year.
Staff
The number and composition of employees depends on the volume of work performed. Ideally, the company should include dendrologists, a foreman, builders and a designer.
The designer is the most important specialist, since it is his ideas that are brought to life by all other employees. Therefore, much depends on his taste and ability to correctly apply various architectural styles, he needs knowledge in color, biology, etc. In addition, the designer must understand landscape graphics, be able to apply the necessary computer technologies in his work.
There are landscape design courses where you can learn a lot. Such courses, if necessary, will cost $ 400, their duration is approximately 2-3 months.
The basic programs in such courses are Sierra Photo Land Designer, Garden Designer and Punch! Software”, having mastered which the designer will be able to create projects based on photos of the site or from ready-made software elements.
It will be possible to create seasonal landscapes of the project using these programs, showing the client how the garden will look like in different time year, panorama view from the windows of the house. You can develop architectural plans, taking into account the necessary communications, and then review finished project using 3D visualization.
A dendrologist is another key link in the composition of specialists. His work is plants, their selection, planting, care and, if necessary, treatment. Some plants require special growing conditions, others simply cannot grow side by side, as they have a detrimental effect on each other. A mistake in such cases can threaten your company with a loss of reputation and material losses.
The foreman working in your company must know the technologies of landscape construction, as well as all the necessary standards and rules applicable in this area.
Typically, most landscape design firms operate in two different modes, given the seasonality of the business. In winter, the staff is only the “backbone” of the company, the main employees who receive a salary. During the summer period, when the number of orders increases, the number of employees also grows due to the involvement of builders.
Advertising
In order to attract new customers, effective way a recommendation is considered, or the so-called "creeping marketing", when a client recommends your company to his friends, acquaintances, etc. Your company's website on the Internet will be quite effective in this regard. You can also advertise in specialized magazines. Pasted ads in a new cottage settlement can give a good result.
Range of services
Your company can choose for itself any range of activities: the arrangement of lawns and flower beds, the design of landscapes and playgrounds, the implementation of earthworks. Almost 95% of customers choose the integrated development of the territory, but there is a demand for certain types services, such as planting orders. It takes approximately 40 days to 3 months to complete a complex order, and supervision of a completed project can take up to a year.
As a rule, clients prefer to contact a company that could solve all the tasks. Therefore, offer, if possible, a wider range of services for customers: planting, lawns, flower beds, drainage, paving paths, drains, outdoor lighting, gazebos, fountains, small architectural forms, automatic watering, etc.
On the initial stage you can offer services of preparatory work: site visit, territory planning, care recommendations, calculation of drainage systems, development of the initial stage of the project. For such types of work, payment will be about $1,000. Then, the territory will be equipped at a cost per hundred square meters of land in the range of $1,000-3,000, depending on the project. The cost of the design project (documentation, without the cost of work) will be from $200 to $2,000.
Your company can provide further services for the care of the client's homestead: the gardener will take care of the plantings and order on the client's territory. This type of service will allow you to have additional profit.
Cost of work and return
When assessing the cost of work, it is necessary to take into account such factors as the solvency of the client, the area and topography of the site, its location, the volume of work performed, as well as their urgency.
The seasonality of the business makes adjustments to the work of the company. It is necessary to work intensively during the summer period in order to distribute the profits received winter months. Typically, the seasonal decline occurs between November and March. During these months, you can engage in related activities, such as shoveling snow, or develop new projects, repair equipment, or even use such time for vacations.
Approximate prices for services:
- departure and consultation of a specialist - $ 26
- development of a garden project - $ 10-15 per hundred square meters.
- tile work - from $ 10 per sq. m.
- delivery of lawn land - $ 20-30 per cubic meter.
- installation of drainage systems, lighting, arrangement of flower beds - $ 120 per sq. m.
- installation of irrigation systems - within 70% of the cost of equipment, which is approximately $ 1,500
- architectural supervision of the project for the entire period - 10% of the cost of work.
- topographic survey of the area, taking into account the relief - 10% of the cost of work.
A start-up firm may have the following approximate monthly balance sheet:
- revenue – $25,000 (100.0%)
- general expenses – $19,000 (76.0%), including:
- purchase of materials (stones, fences, curbs) – $4,950 (19.8%)
- purchase of plants (shrubs, trees, flowers) – $4,950 (19.8%)
- purchase of irrigation systems – $2,600 (10.4%)
- salary of employees (5 people) – $6,500 (26.0%)
- profit (amount excluding taxes) – $6,000 (24.0%)
This is an approximate result of the work of a landscape design company in the implementation of a complex order for the improvement of one site. For the season, profitability can be in the range of 15-20%. Of course, a lot will depend on the quantity, volume of orders and how you promote your company and offer your services.
When drawing up a business plan, you need to take into account the prices prevailing in your area. The landscape business is considered quite profitable. Therefore, with a serious attitude, you may well achieve success.
Problem: The absence of the concept of landscaping and a developed network of flower beds on the territory of the park, the park is limited by the theme of victory in the great patriotic war, but time inexorably runs forward, the city is growing, a new generation is growing up, the park today is a place for citizens to walk (from small to large), spending leisure time for parents with children; a place of honor in the routes of weddings and celebrations, a venue for summer cultural events.
The purpose of the business plan is: - to meet the needs of city residents for quality recreation on the territory of the ChGO; - to create a landscaped area in the eastern part of Victory Park with a developed structure of flower beds, small architectural forms and sculptural compositions; - unite the residents of the city in the park for a joint pleasant holiday; - to attract unorganized tourists vacationing in the green zone to visit the park. The main tasks are: - to qualitatively increase the attendance of the park by citizens and guests of the city; - to create a landscaped area in the eastern part of Victory Park with a developed infrastructure: flowerbeds, small architectural forms, sculptural compositions, sound accompaniment.
Analysis of the state of affairs in the industry. Current situation: There is a sports and park complex on the territory of the ChGO, consisting of: a “factory park”, a sports stadium, an ice palace “Ural Star”, a swimming pool, buildings of a sports complex (sports halls, GYM's). The sports and park complex is equipped with: central heating, water supply, sewerage, electrification (including street lighting), telephone installation, food facilities. On the territory of the sports and park complex, events of regional, regional and local significance are held. During the year, sports sections, associations, sports teams operate on the territory of the sports park complex. Within the boundaries of the Chebarkul city district there is a sanatorium and resort area of regional significance. Hosting up to a thousand vacationers a year. Sanatoriums, recreation centers, children's health camps are equipped with central heating, water supply, sewerage, electrification (including street lighting), telephone installation. Territories of sanatoriums have zoning and a clear planning structure of improvement: a network of paths, flower beds, sports and playgrounds, equipped beaches, small architectural forms. Including on the territory of sanatoriums there are cafes, rental services (sports and game equipment), as well as. saunas, health complexes with the provision of additional services.
Development trend: On the territory of the Chebarkul city district, it is planned to build a museum and park complex "Chebarkul fortress" on the cape of the lake. Chebarkul, in the zone of low-rise residential buildings. An object of regional importance, and is calculated on unorganized tourists of the sanatorium-resort zone (about 40,000, the data is taken from the presentation of the Chebarkul fortress project). The museum and park complex will include a unique object - the “lake museum”, which has only one analogue in Russia. This project is now in the stage of development and search for investors.
Potential consumer: - residents of Chebarkul: - parents with children; - pensioners; - teenagers; - Citizens who are in active, able-bodied age. - unorganized tourists of the sanatorium-resort zone; - the military, both permanent employees and temporarily seconded; - residents of the Chebarkulsky district (as a leisure option for the weekend, organized excursions).
Potential competitors: - the territory of the sanatorium-resort zone; - sports and park complex; - bad and pernicious habits, irregular working hours; - the Internet, computer games; - residential playgrounds apartment buildings; - city Museum; - exhibition hall "Colorit";
When creating the project, the following was used: a review of regulatory literature, a review of statistical data, a review of cartographic material, an analysis of the current situation and trends in its development, a project for the improvement of the eastern part of Victory Park, statistical data posted on the portal of the CSD administration website.
Marketing To advertise the territory, the following will be used: Vkontakte social network groups Dialogue newspaper, Kaleidoscope Official opening Human factor (word of mouth) Costs include: Red ribbon, balloons, wages for mailing in contact.
Item rev. Quantity Cost 1Establishment of sites for exhibitsm2m Arrangement of flowerbeds from annualsm2m Arrangement of flowerbeds from perennialsm2m Arrangement of pergolysts Planting a single-row climbing plant / n Construction and production of information stands pcs Planting a shrub in 1-row hedge / n Acoustic system installation pcs Total Statement of works on landscaping and gardening *Final the cost of the improvement project can be determined only after design and estimate work. Advertising cost rubles Financial part Total cost of the project rubles
Risk assessment Weak sides Risk - lack or manifestation of weak interest among consumers in museum exhibits Change of exposure, with a preliminary analysis - adverse weather conditions Insurance of this type. The use of special technologies and materials for horticulture. - unfair fulfillment of the contractor's obligations Include a warranty service item in the contract. - complaints from residents of houses bordering the park on an increased sound background Arrangement of sound points in accordance with current standards and SNiPs according to specifications. - vandalism, damage to property, engineering systems, plants High-quality arrangement of landscaping objects using impact-resistant coatings and materials. Placement of information plates about penalties for damage to property. - lack of fundingSearch for investors, benefactors of the project.
Alternative strategies are the creation of a "lawn recreation area" equipped with sound points in the eastern part of the "victory" park. - in view of the inexpediency of museum exhibits, and the placement of thematic flower beds and compositions of small architectural forms in these places.
As a rule, in territories adjacent to multi-apartment
residential buildings are in disarray. A typical picture for many cities: before
the front of a residential building stands a stall covered with rust for a long time,
there is no playground, the middle of the yard is filled with cars, the lights are not
work, benches are broken or missing. All of this makes the residents sad.
evokes a sense of total loss.
It is possible to turn the improvement of such territories into a business and
make money by helping people.
Demand for services
landscaping
Lawyers note that neglected yards are typical for
multi-storey buildings that were put into operation earlier than 2005. it
due to the fact that the previous requirements for the improvement of adjacent houses
territories were fuzzy, and construction companies they were often ignored.
The desire of residents to clean up their own yard,
make it cozy and comfortable growing. Social services regularly
surveys and note: the number of people who own apartments and are willing to spend money
for the improvement of the adjacent territory, today it is 41%. Ten years
back wishing was only 13.4%. For entrepreneurs, this is a good sign:
the solvent client base with which to work is growing.
Legal aspects
The first step in home improvement is
precise definition of its boundaries. Not always the territory that residents consider
his, really belongs to them.
Attention should be paid to the rule contained in
Housing Code (art. 36, part 1): the scope of the territory belonging
apartment building are regulated by law. The boundaries are written in
cadastral passport, therefore, first of all, you need to familiarize yourself with this
document.
If an entrepreneur starts doing work for someone else
territory, he faces litigation and fines.
Experienced businessmen confirm: even if the tenants are convinced,
that this or that territory belongs to them from the moment the house was erected, and even
if visually this is so, the law cannot be ignored. Only the document is
the only and irrefutable proof of the belonging of one or another
area of an apartment building. It is better to prevent trouble at once than
face the claims of the developer after the completion of the work.
Potential
customers
According to the observations of experts, the majority of residents do not
wants to prepare documents. There is also little hope for managers
organizations and associations of homeowners: both of them are hostile
configured in relation to various works on sites near houses, with which
they have agreements.
Management organizations were conceived as subjects,
serving tenants, but in reality they behave quite differently. Today these
companies are increasingly taking the position of owners. In each particular case
the relationship between residents and organizations is determined by the contract: sometimes in
they contain such conditions that completely deprive tenants of the right to
manifestation of initiative.
In this regard, it is recommended to pay attention to the residents
multi-storey buildings in which direct management operates. It is they
the easiest way to get in touch. If associations of owners and managers
organizations when placing orders provide for a commission
remuneration, in this case it is excluded.
This is interesting: read our other articles -, and.
Responsibilities
management companies
You can demand money for improvement from the manager
companies. It's difficult, but real. Focus on Rules and Regulations
operation of the housing stock MDK 2-04.2004. This document states that
tenants who pay for the maintenance of the dwelling and, in particular, the adjacent territory,
have the right to demand managing organization improvement of this
territory, namely:
Strengthening flag holders, street signs, stairs;
Hanging and removal of flags;
Opening and closing of ventilation windows;
Placement and coloring of waste bins;
Painting gates and fences, including protective grilles;
Cleaning leaves, grass, branches, as well as large waste;
plant care;
Maintenance of children's and sports grounds in the proper form.
It follows that almost all the main works on
landscaping is already included in the price utilities paid
tenants. The only exception is the arrangement of car pockets.
Business promotion
A company that plans to be engaged in landscaping
territories near multi-storey buildings, can be promoted by placing
advertising in the immediate vicinity of the objects. In addition, it is necessary to personally
communicate with tenants who enjoy authority in their home.
Don't get into conflict with managers
organizations. Of course, they have duties to the tenants, but wait
active actions from the moment of application take a very long time. As a rule, these
companies are limited to painting benches, installing trash cans, etc. achieve
planting flowers or beautifying a playground is extremely difficult. That's why
it is recommended to immediately establish cooperation with specialized
organizations.
In some cases, the business may be supported
municipal authorities. Local authorities willingly cooperate with
landscaping firms, unless
officials indirectly own the governing organizations.
First of all, you need to focus on houses with
direct management, you can also try to work with partnerships
owners. Before applying, you need to prepare a sketch using
Photoshop or a similar program using real photos as a basis
object. You also need to draw up an estimate to justify the cost of the work to the tenants.
As a rule, they favorably refer to a 20 - 25% mark-up.
Development prospects
The home improvement business has a social
orientation and may well become successful due to the active interest
potential clients. The first successful work will serve as a good
advertising for residents of nearby houses and not only.
Observations show that
large capital is not required at the start: the business does not involve the introduction
high technology or transportation of large loads. At the same time, it is profitable
and pays off fairly quickly. Success depends on the ability to convince: businessman
should make it clear to the residents that the yard is an integral part of their life, because there
their children are walking, their cars are parked, etc.
1. Title page(example)
2. Table of contents business plan (example)
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Introduction |
page 2 |
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The essence of the proposed project |
p.3-4 |
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Enterprise dossier |
p.5-6 |
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Products and services offered by the enterprise |
pp.7-11 |
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Production activity enterprises |
page 12 |
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Analysis of the industry or its segment |
pp.13-14 |
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Enterprise sales volume |
page 15 |
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Marketing research results |
pp.16-17 |
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Financial indicators enterprises |
pp.18-20 |
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Prospects and plans for the development of the enterprise |
page 21 |
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Licenses, patent and other rights |
page 22 |
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Degree of risk |
page 23 |
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Conclusion |
page 24 |
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List of main competitor sites |
page 25 |
3. Introduction
LLC "Tsvetovod" (hereinafter - the company) was established in December 2003. and specializes on the provision of services for the improvement of areas around the house, residential buildings, office centers, etc., and the wholesale sale of related products.
During the work of the company, many legal entities and individuals have become regular customers.
On the this moment the firm has an office owned by the firm and a warehouse in the south of Moscow.
The company does not currently have a website.
The main tasks facing our company:
Increasing profit.
Establishing partnerships with corporate clients.
FROM lowering advertising costs.
Expansion of the region of rendered services.
Adaptation economic activity and enterprise management systems to changing external and internal economic conditions and changes in this market segment.
The most effective and cheapest way to solve them is to create a corporate website for provision of landscaping and landscaping services around the house, residential buildings, office centers, etc., and wholesale sales of related products.
To create a corporate website, you need an amount of funding in the amount of $ 175 000 . Next is the site.
Of them:
-
Creating a website for the sale of goods and services of our company is a virtually risk-free type of investment.
Any possible changes in the actual address of the office or warehouse will not affect the efficiency of the site
15. Conclusion
Investments in the creation of the site of the firm "Flower" in the amount $ 175 000 - a reliable investment in the development of the company's business.
The calculation of the expected profit shows that the loan can be repaid within six months.
Estimated profit during the year from this project is expected to be at least 400%.
16. List main competitor sites
This section lists competitors' websites offering similar products.
Internet marketing, carried out by the web studio "Antula", shows that well-known sites of a similar theme cannot seriously compete with the site being created.
Content preparation Online store (website text, tables and site graphics) - $ 20,000.
Development and debugging of the site itself - $ 50,000.
