ACCOUNTING AND ANALYTICAL PROVISION OF TAX CALCULATIONS IN TRANSACTIONS FOR THE SALE OF FUTURE REAL ESTATE OBJECTS

Abstract

The article defines the essence of future real estate objects, construction customers and developers. The features of accounting and taxation of transactions for the sale of future real estate are revealed. The purpose of the study is to determine the methodology for accounting for the process of construction of future real estate objects and taxation of economic activity, taking into account the latest legislative changes in the construction of future housing. To achieve this goal, the authors used the methods of imperative analysis, deduction and comparison. The author examines the legislative and regulatory framework for the sale of future real estate and special property rights to it. The author examines the value added taxation of transactions on the first transfer of a special property right to a future residential real estate object to a buyer under a contract for the sale of a future residential real estate object. The author defines the accounting treatment of business transactions for the first delivery of housing. It is established that a transaction for state registration in the name of a buyer of a special property right to a future residential real estate object is not considered the first delivery of residential real estate. For the customer, the sale of property rights to future real estate is a contract for the sale of goods, not a construction contract. Income and expenses for the performance of a contract for the sale of a future real estate object are accounted for in accordance with the general requirements of the National Accounting Regulations (Standards). The article analyzes the peculiarities of accounting for the sale of future non-residential real estate. A methodology for accounting for the formation of income and the cost of construction of future real estate objects is proposed. It is recommended to keep analytical accounting in the context of subdivisions - objects of construction of residential buildings on a specific land plot and nomenclature groups - each building in particular. Particular attention is paid to the accounting and distribution of general production costs arising from the construction of future real estate objects. The author describes the methodology of taxation of future real estate objects, taking into account the new tax differences in corporate income tax.