Leasehold ndozi - na ọ bụ ... Rental na mmezi nke ogige

Civil Code dị ka akụkụ nke mgbazinye mmekọahụ ọrụ na-enye ohere tenant nke ọ bụla ihe onwunwe na nkwanye ùgwù nke na-adịgide adịgide ndozi nke enyefe ihe. Ihe omumu nke dị otú ahụ edinam agụnye guzobe nke dị iche iche iwu pụta. N'ihi na-adịgide adịgide ndozi nke enyefe ihe onye ikike na ọrụ pụrụ ibilite ma si nwe na tenant nke nwoke onwunwe. Ha specificity nwere ike kpebisie ike site ụdị ihe onwunwe, nakwa dị ka usoro nke nkwekọrịta n'etiti nwe na tenant. Gịnị bụ isi ndokwa nke iwu na-achị iwu mmekọrịta, isiokwu nke - ngwaahịa nke na-adịgide adịgide ndozi na ihe onwunwe nke na-enyefe? Gịnị bụ nuances nke tax pụta a yiri modernization nke ihe?

Ihe kachasi mkpa atọsa ndozi nke enyefe ihe

Otu onye ma ọ bụ nzukọ onye enyefe ọ bụla onwunwe - kacha mgbe a na-ekwu na anyị na-ekwu okwu banyere ezigbo ala na ụlọ - ike n'ụzọ ụfọdụ ime nke ugbua, mepụtaghachi, mma ya arụmọrụ.

-Arụ ọrụ ndị a nwere ike ịgụnye guzobe nke kwekọrọ ekwekọ ihe fundamentally ọhụrụ Njirimara. Inverse ihe megide ya siri na pụrụ iduga enweghi ike iji ụlọ ọrụ. Ya mere, a kwekọrọ ekwekọ mma nke onwunwe a ghọtara dị ka atọsa. Mkpa ibiere inseparability onwunwe - ịgbanwe qualitative e ji mara nke mbụ ihe, nke mere na ọ nwere ike na-eri, n'ihi na a ga-ekwe omume na-abawanye na ya ọrụ ndụ ma ọ bụ n'ji Njirimara.

Olee otú anya leasehold ndozi? dị otú ahụ modernization sample nwere ike na-anọchi anya dị iche iche embodiments. Ya mere, ọ pụrụ igosipụta eziokwu na ụlọ ka enwetara n'ụzọ dị iche iche e ji mara tụnyere ndị mbụ ala.

Na-adịgide adịgide oganihu nkwekọrịta

Ọ ga-kwuru na iji nke mgbazinye mmekọrịta na-enye ohere isiokwu, starring ezigbo ala na ụlọ, ka o kwesịrị ekwesị upgrades naanị na nkwekọrịta onye nwe. Ọ bụ ihe amamihe dị ide, ofu ke nkwekọrịta. Leasehold ndozi - bụ iwu ịrịba omume na ha, mmejuputa iwu-ga-mmasị eze.

The nkwekọrịta n'etiti ndị nwe na onye nwe ulo nwere ike kenyere n'ókè nke a kwe omume ụgwọ maka nwe nke kwekọrọ ekwekọ ihe modernization. Nke a nwere ike ofu isi kwa nke ndozi na mbido na-eri. Ọ bụrụ na ndị tenant meworo iji ihe owuwu nke ihe onwunwe leasehold ndozi na-enweghị nkwenye nke nwe, ọ dịghị ikike ka kwekọrọ ekwekọ n'ihi modernization, ọ ga-enweghị. All ekwe omume uru site njikarịcha nke ihe ga-enwe ike iji naanị ya onye nwe ya.

Ihe kachasi mkpa separable ndozi

The fundamentally dị iche iche separable na atọsa ndozi? ihe niile ebe a dị nnọọ mfe. Nke anyị na-ahụ kwuru na isi criterion nke inseparability - ọnwụ nke arụmọrụ nke ihe na ikpe nke mgbalị iji laghachi mbụ ya ala. Leasehold ndozi - ya nwere ike kwuru, bụ ihe irreversible usoro.

N'aka nke ya, a iche ihe modernization nwere ike ịgụnye dịtụ ọnụ ya laghachi akpasarade ala. Ọzọ nuance kwesịrị ekwesị ndozi - ha nwere ike triggered site lessee enweghị nkwenye nke onye nwe. Ke ofụri ofụri, niile ikike iji separable ego ịnọgide na tenant - gwụla ma ma nyere site nkwekọrịta. Ọ bụrụ na ndị tenant mere ka na-adịgide adịgide ndozi nke ihe, ọ dị mkpa iji nyochaa na ha maka myirịta na-arụpụta nke omume iji na-ịnọgide na-enwe na ihe onwunwe na a ọtọ ala site idozi na mmezi.

N'ezie, ọtụtụ embodiments, ihe dị iche na nke a nwere ike doro anya. Ma ọ bụrụ na tenant ka rụrụ isi Ndozi nke ihe, nke mere na ezigbo ala na ụlọ nke budata gbanwere ọdịdị ya, bụ o n'ihi ọrụ ya, dịcha, ọ gaghị ghọtara dị imeziwanye ihe. Theoretically, ka mgbidi ahụ na-akwụ ụgwọ nwere ike ịbụ elu karịa kwekọrọ ekwekọ modernization nke onwunwe. Ma, ọ dịghị mkpa.

N'ihi ya, atọsa ndozi nke enyefetu onwunwe na-ji eziokwu na:

- ha mkpa ha kpakorita na onye nwe ihe-onwunwe;

- ke ofụri ofụri, ha na-aghọ ihe onwunwe nke onye nwe ihe na abụghị compensable.

N'aka nke ya, separable mgbanwe nwere ike na-enweghị nkwenye nke tenant ka ihe onwunwe nwe. Ọ Nleta ego ekesịpde site na tenant. Otú ọ dị, onye ma ọ bụ nzukọ ha a tenant, nwere ike n'okpuru ya ibu ọrụ ma mejuputa na-adịgide adịgide ndozi nke enyefetu onwunwe. Mụta ihe ihe iwu pụta ọ pụrụ iduga.

Ekwekọghị leasehold ndozi: iwu pụta

Ọ bụrụ na ndị tenant mere ka na-adịgide adịgide ndozi gbazitere ụlọ, na-enweghị ịhazi ihe na onye nwe, mgbe ahụ, dị ka anyị kwuru na mbụ, ọ na-isiokwu na-ekwu na ụgwọ si nwe. Ọzọkwa, ọ bụrụ na kwekọrọ ekwekọ modernization emewo ka a na-arịa ọrịa na steeti ezigbo ala, ọbụna nke onye uche nke onye nwe, na tenant na iwu ji ya mee ka ihe akpasarade ala.

Kwetara na-adịgide adịgide ndozi

The abụọ dịruru ná njọ - mgbe ezigbo ala modernization nkwekọrịta n'etiti ndị tenant na onye nwe ya. Na nke a, ọnọdụ nke kwesịrị ekwesị ndozi, dị ka anyị kwuru n'elu, a ga-kenyere na nkwekọrịta. Otu n'ime ọnọdụ nke nkwekọrịta nwere ike ịbụ kwụọ ha ụgwọ n'ihi na-eri nke upgrading na lessor. Dabere na oge nke ndozi, onye nwe nwere ike ịkwụ ụgwọ tenant na-akwụ ụgwọ na njedebe nke nkwekọrịta ma ọ bụ oge nke ya ndaba. The nkwekọrịta nwekwara ike-ekpebisi ike site ugwo Mbelata - na ụgwọ integral modernization.

Leasehold ndozi: ụtụ isi

Tụlee akụkụ nke tax ajụjụ nke na-adịgide adịgide ndozi. Anyị kweere na tenant na ihe onwunwe nwe kwetara a na usoro. Mbụ ọ bụ uru na-aṅa ntị n'eziokwu ahụ bụ na ndozi na e kwetara n'etiti tenant na onye nwe ihe ọ bụghị mgbe nile emetụta depreciable property, naanị ma ọ bụrụ na ha na-akwụ ụgwọ site na onye nwe ihe.

N'aka nke ya, na-lessee kwụọ ha ụgwọ n'ihi na-akwụ ụgwọ nke kwesịrị ekwesị upgrades nwere ike-atụle onye nwe ihe maka nzube nke ụtụ isi nke ego. Ya onwe ya a tenant nwekwara ike iji mmefu niile metere iji ebuli uru nke tax - na ụfọdụ oge.

The variant nke akwụ ụgwọ na-adịgide adịgide ndozi na ihe onwunwe nwe na-adịghị kenyere na nkwekọrịta, n'agbanyeghị eziokwu na nwe kwetara ka kwekọrọ ekwekọ upgrade. Na nke a, depreciation a na-adịghị ebubo, na mbụ uru nke ihe onwunwe na-adịghị na-amụba. Reason ebuli tax isi na-adịghị na-ebilite.

Ọ nwere ike na-ahụ kwuru na n'ebe ndị atọsa modernization e ụgwọ atụrụ site lessor, na lessee nwere isiokwu bụ na-ana depreciation na ihe onwunwe. The kpọmkwem nke akpọkwa ụtụ isi modernization nke results, anyị pụrụ ịtụle ihe atụ nke ogbugbu nke ndị ọzọ ọrụ iwu na-akwụ ụgwọ ihe onwunwe tax.

Ọ bụrụ na nkwekọrịta a na-kwubiri na iwu kwadoro, ie, gburu mgbazinye nke na-abụghị residential ogige, ha ga-akwụ kwekọrọ ekwekọ ego na mmefu ego. Property tax na nke a ga-akwụ ụgwọ na ndị ọzọ na na captures-akwụ ụgwọ iji melite ụlọ ọrụ na-aza ajụjụ akaụntụ. Dị ka a na-achị, nke a na-akọ na nwe nke ndozi. Ọ bụrụ na ndị tenant nwere ha, mgbe ahụ, na iwu ji atụ ụtụ isi.

Ọ bụrụ na onye nwe ndozi - onye nwe ulo, na kwekọrọ ekwekọ ọrụ ọ rụrụ n'elu nchupu nke mgbazinye. Ma, dị ka ogologo dị ka nkwekọrịta bụ nti, ịkwụ ụgwọ mmefu ego na-eburu tenant. Ọzọ criterion na kpebisiri ike na isiokwu nke ugwo nke onwunwe tax - akaụntụ itule na kwesịrị ekwesị akụ. Gịnị ka ọ pụtara? Ọ bụrụ na ndozi na-na lessee si itule mpempe akwụkwọ, ọ na-ege ndị kwekọrọ ekwekọ tax. Ọ bụrụ na akaụntụ ha bụ lessor - ịkwụ ụgwọ mmefu ego kwesịrị igosipụta ya.

onwunwe ma rụọ ọrụ VAT

E nwere ọnụ ọgụgụ nke nuances na ya mara na VAT ebubo ke kpuchie nke iwu mmekọahụ, isiokwu nke - mgbazinye onwunwe, Bilie ọrụ nke na-adịgide adịgide oganihu ya. Ka anyị na-amụ ha. Ọ bụrụ na-adịgide adịgide ndozi e zigara ndị lessor, mgbe ha na e rụrụ site Mgbakọnata nzukọ - a nyefe ga-ghọtara dị ka ahịa. N'ihi na ọ ga-akwụ VAT. Ya Mgbakọnata ike na-eme ka tenant na nsiputa nwere ike etinyere megide ya. Ọ nwere ike na-ahụ kwuru na mgbe ịgbakọ tax on uru n'onyinye iji melite ihe nwe-adịghị sonye na akaụntụ.

Mma maka modernization nke ụlọ ọrụ maka n'èzí òtù - isi criterion nke ike ibu ọrụ gbakọọ VAT na-adịgide adịgide ndozi. Nke bụ eziokwu bụ na ọ bụrụ na lessee mere nwughari nke ihe na ha onwe ha - na nke a ọzọ iwu nke iwu na-mmetụta. Na dị na VAT na ha mma ike-ebubo.

Nke a bụ n'ihi na eziokwu na maka nzere mma dị ka akụkụ nke mbughari onwunwe n'ihi nzube nke VAT chọrọ nyefe nke nwe. Dị na ndokwa nke Civil Code, nke achịkwakwa iwu mmekọahụ ke kpuchie nke nke na-mere-adịgide adịgide ndozi, kwesịrị ekwesị iwu usoro na-adịghị etinyere ndabara. Nke Civil Code anaghị n'ezie na-agụnye ndokwa atụ anya ime na na tenant nwe nke pụta nke modernization oru ngo. Ha apụghị-emeso dị ka a iche iche akpan owo iche iche site na isi ihe onwunwe. N'ihi ya, mgbe enyefetu ogige laghachiri nwe, nyefe nke nwe na-adịghị rụrụ. Ọ na-enyo na-adịgide adịgide na ndozi mere site tenant, n'okpuru VAT.

Zaa Ajụjụ separable ndozi

Ọ ga-abụ bara uru iji tụlee isi nuances nke tax ajụjụ, n'aka separable onwunwe ndozi. Iji ziri ezi gbakọọ tax on ha, ọ bụ nke mbụ mkpa iji chọpụta ndị na-eri na okwu nke metụtara ndozi. Ọ bụrụ na, na modernization nke ezigbo ala na ụlọ na-akwụ ụgwọ na-adịghị gafere na uru nke Tax Usoro, na ha na iji okwu bụ ihe na-erughị ọnwa 12, mma reclassified si inventories. Ọ bụrụ na kwekọrọ ekwekọ expenses dị elu karịa criterion nke Tax Code na-eji oge - karịa ọnwa 12, uru nke ihe onwunwe ga-deducted site depreciation.

Ọ bụrụ na isiokwu nke iwu ugwo - a iwu kwadoro, ọ bụ eleghị anya n'ogo nke ya obodo omume na ajụjụ iwu ka mma. Ọ bụrụ na ọ nwere a ịgba na depreciable onwunwe ọrụ e debere ala karịa na Tax Usoro - iji na-echeta separable oganihu ga-eji bụ ọnụego na e mma na a obodo omume. Ọ nwere ike na-ahụ kwuru na ihe onwunwe tax ma ọ bụrụ na kwekọrọ ekwekọ modernization mere, na tenant na-adịghị akwụ ụgwọ. Nke a bụ n'ihi na eziokwu na separable ndozi n'ozuzu ya na-nkewa dị ka onye ihe onwunwe.

Olee otú ime ka onye nwe nkwenye na-adịgide adịgide oganihu nkwekọrịta?

Mgbe ha nyochasịrị ụzọ nke ajụjụ a rụrụ atọsa na separable ndozi, tụlee akụkụ a, dị ka ndị ziri ezi Nwa nke nkwenye nke ihe onwunwe nwe na kwesịrị ekwesị modernization nke ihe. a iche iche nkwekọrịta nwere na-banyere nke a n'etiti tenant na onye nwe ihe onwunwe. Ọ nwere ike zuo ezu otu n'okpuru nke mgbazinye a rụrụ na-abụghị residential ogige ma ọ bụ, ọzọ, ndị na-abụ nke ụlọ ngwaahịa. Nke a na nkwekọrịta ga-kenyere ọnọdụ: na ihe ụdị ọrụ na-atụ anya na-emepụta iji melite owuwu, onye ga-akwụ maka modernization - n'ozuzu ma ọ bụ n'akụkụ ya ụfọdụ, otú zubere mgbake na ihe onwunwe mma-akwụ ụgwọ.

Akwụ ụgwọ na-akwụ ụgwọ maka modernization nke tenant nwere ike rụrụ, dị ka anyị kwuru na mbụ ke ibuotikọ, site na mbenata rents. Ma ọ bụ na o kwere omume ire nkwekọrịta nke na-adịgide adịgide ndozi. Ihe niile na-ekpebisi ike site ọzọ nke nkwekọrịta. Dozie ya ịbịaru - akụkụ dị mkpa nke mmekọrịta. Ọ bụrụ na ọ bụla nke ọzọ anaghị mezuo ya - nke abụọ ga-nri ka ha mmasị n'ụlọikpe. Ka ihe atụ, tenant nwere ike mepụta mgbake nke na-adịgide adịgide oganihu Ẹkot ego, ma ọ bụrụ na onye nwe anaghị akwụ ụgwọ na-akwụ ụgwọ nke kwesịrị ekwesị modernization, ọ bụ ezie na ọ ekweta ime otú n'okpuru nkwekọrịta.

Enweghị a dere nkwekọrịta n'etiti tenant na onye nwe pụtara na mmefu tax nzube, onye ọ bụla nke ndị ọzọ ga-enwe ike iji. Ke adianade do, dị ka anyị kwuru na mbụ ke ibuotikọ, leasehold ndozi, na lessor nwere ike wepu site na saịtị - ma nke mere na ya ọtọ ala na-adịghị emetụta. Esemokwu dị n'etiti ihe onwunwe nwe na tenant ga-egbo n'ụlọikpe.

Rental ụlọ ọrụ na leasehold ndozi: ndị nuances

Ná mmalite nke a akwụkwọ, anyị kpebisiri ike na, n'ozuzu, na-adịgide adịgide ndozi - a mara ihe onwunwe. Ma nke a abụghị mgbe niile ikpe. Ọ na-eme na-adịgide adịgide ndozi - a onwunwe nke ihe bụchaghị ezigbo ala na ụlọ. Dị ka ihe atụ, ọ pụrụ ịbụ a ụlọ ọrụ. Na nke a, na iwu mmekọrịta metụtara ya leases na-achịkwa ndị ọzọ iwu nke iwu karịa na ihe banyere ezigbo ala na ụlọ.

Ka ihe atụ, ọ bụrụ na tenant mere iji melite Ọdịdị nke ahụ enterprise, ọ bụ dị na Russian iwu, na-isiokwu reimbursement nke ya mmefu na kwesịrị ekwesị upgrades, ọbụna ma ọ bụrụ na anaghị ekweta na lessor na mmejuputa ndị a omume. Gwụla ma ma nyere site nkwekọrịta n'etiti onye nwe ụlọ ọrụ na mmekọ.

Otú ọ dị, onye nwe ulo pụrụ izere ọrụ chefuo na tenant mma na-akwụ ụgwọ n'ụlọikpe. Iji mee nke a, ọ ga-mkpa iji gosi na atọsa ndozi nke enyefetu onwunwe modernized na ọ bụghị otú doro anya na arụmọrụ ike nke na-arụpụta akụ, ụlọ ọrụ na-eto ezu na okwu nke mkpa iji chefuo na tenant-akwụ ụgwọ. Ke adianade do, ma ọ bụrụ na onye nwe ụlọ ọrụ nwere ike na-agbalị iji gosi na n'ụlọikpe na tenant bụ ebumnobi mkpa maka modernization.

Mmeli mma na ire nke residential ezigbo ala na ụlọ

Gịnị bụ iwu pụta nwere ike mara na-adịgide adịgide oganihu ire nke ulo nke otu anụ ahụ mmadụ dị iche iche?

Na nke a na ọ bụ uru na-ezo aka analysis nke otu ndokwa nke iwu na-achịkwa iwu mmekọahụ, nke bụ isiokwu nke azụmahịa na ihe ọ bụla ezigbo ala na ụlọ. Nke ahụ bụ, ụkpụrụ, ndị na-atụle site anyị na onodu nke ụlọọrụ mmekọrịta n'etiti dị iche iche ulo oru n'okpuru a na-abụghị residential ezigbo ala na ụlọ azụmahịa. Na nke a, iwu okike yiri na kwekọrọ ekwekọ mmekọahụ achịkwa otu iwu nke iwu.

Separable ndozi nọ a gbazitere ulo n'ozuzu, ihe-onwunwe nke tenant, ma ọ bụrụ na ndị ọzọ ọnọdụ na-adịghị depụtara na nkwekọrịta n'etiti ya na onye nwe ihe onwunwe. Ọ bụrụ na ndị tenant leasehold ndozi rụrụ na enyefe ihe ka onye nwe nkwenye, n'elu nchupu nke mgbazinye nkwekọrịta, o kwesịrị ịnata ụgwọ kwekọrọ ya modernization-akwụ ụgwọ. Ọzọ - ma ọ bụrụ na nyefe nke na-adịgide adịgide ndozi na-adịghị mere ma site onye ndokwa nke nkwekọrịta n'etiti tenant na onye nwe.

Ọ bụrụ na upgrading na-adịghị ihe e kwetara n'etiti nwe na tenant, mgbe ahụ, ke ofụri ofụri mmefu niile metere site na nke abụọ, bụ compensable. Ma ire nke ulo onye-nwe nwere ike ịgbanwee ha dị ka ị chọrọ na uru nke ihe.

Ọ bụrụ na ndozi na ihe onwunwe rụrụ na-efu nke depreciation ebubo n'ihi ya, nwe nke nke na-kenyere lessor. Ndokwa a bụ mkpa maka mmekọahụ na òkè nke ụlọ ọrụ iwu kwadoro, nke bụ isiokwu - mgbazinye nke ulo.

N'ihi ya, na-akwanyere ùgwù na-adịgide adịgide ndozi nwere ike ịbụ na isiokwu dị iche iche iwu nke iwu - ka ihe atụ, ọ bụrụ na anyị na-atụnyere ndị ugwo na ụlọ ọrụ. Ke adianade do, ha nwere ike nuances na ha nkọwa. The sonyere nke mgbazinye mmekọahụ kwesịrị adọ track ntoputa nke ọhụrụ iwu na Civil Code nke Russian Federation, nakwa dị ka ha na ịkọwa dị iche iche iwu omume na departmental akwụkwọ.