Lease relationships are widespread among entrepreneurs. The lessor (who has “free” property, for example, land or real estate) for a certain fee provides this property for the use of another party - the tenant and receives income from it. The tenant (the one who leases the property) gets the opportunity to use someone else's property to make a profit.

The rent for leased property may be set at in various forms.

Payments in a fixed amount, made at once or periodically.

IN in kind(in the form of a share of the received products, fruits or income from their sale).

In the form of provision by the tenant of pre-agreed services.

By improving the leased property by the tenant (repair, improvement).

Transfer by the tenant as payment certain property owned or rented.

These methods can be combined or be different. The lease relations are regulated and it is stated that rent must be paid on time and in the form and amount specified in the lease agreement. The most common method is making regular payments to in cash.

In the case of leasing several objects, the rent can be set separately for each object or for the entire property as a whole. The first method is preferable in case of resolution of disagreements arising between the parties in court.

Sometimes the fee can be, by agreement, set variable depending on the monthly But this method does not entirely comply with the law, which states (Article 614, paragraph 3) that the clause of the contract establishing solid size fees or the mechanism for calculating them cannot be changed during the year. Thus, in order to legally introduce a variable rent, it is necessary to clearly define the mechanism for its calculation (for example, link it to the exchange rate).

The tenant may demand a reduction in the amount of the fee paid in cases of significant deterioration in the conditions of use or condition of the leased property due to circumstances beyond his control. And also, if the lessor violates the agreed terms of implementation overhaul or did not warn about the rights of third parties when concluding the contract.

If the tenant violates the terms of payment, the other party may demand early payment, but not more than two terms in a row.

Agricultural enterprises very often rent plots of land, as well as property (buildings, equipment) from individuals who became owners of shares (property and land) during the reorganization Agriculture. Land rent, according to the presidential decree, cannot be lower established minimum. When renting, this amount is 1.5% of the cost of the plot. Payment for rented property shares must be at least 1% of the value of the property. The latter may also consist of two parts - a bonus to the property owner and depreciation charges.

Calculation of rent paid in kind is made at prices that must be necessarily agreed upon by the parties in the process of concluding the contract. In this case, its size must be indexed, adjusted for the inflation factor (unless otherwise specified in the contract). In the case of rental property, such indexation is not mandatory.

Rent is subject to tax. Expenses for its payment are included in the gross and are subject to income tax. If the payment is made in kind, VAT is charged on it. In the case of leased property, the rental property is included in the taxable property, and personal income tax is withheld from it. V in this case is a lessee enterprise, and it is responsible for withholding and transferring to personal income tax budget from rent as one of the types of income.

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4.1.Methodology for calculating rent for commercial premises.

Rent amount – essential condition agreement, in the absence of an agreement between the parties writing conditions regarding the amount of rent, the lease agreement is considered not concluded. The amount of rent may be changed by agreement of the parties.

The rent depends on the following indicators: location of the building (center or outskirts); technical condition buildings (degree of wear, building material from which the building is constructed; purpose of the premises (stock exchange, banking, law enforcement, scientific activity, gambling business, social protection low-income citizens etc.); whether the building is a historical, cultural or architectural monument; degree of arrangement (elevator, etc.); suitability of the building for commercial use; type of premises (main or auxiliary premises, basement); actual area of ​​the building. This list is not exhaustive. Overall size the rent for the building is calculated by summing up the rent payments separate rooms building. Payment for the use of a building or structure includes payment for the use of the land plot on which it is located, or the corresponding part of the plot transferred along with it, unless otherwise provided by law or agreement. Consequently, an agreement or law may provide for separate payment for land and rent of a building or structure.

IN provided by law cases (for example, in cases of lease of state property) applies normative method calculation of rental rates, established or regulated by authorized state bodies. Typically, the rental rate is set per unit area of ​​the leased building - 1 square meter. The parties may give preference to other indicators. If the lease of the building is long-term, the annual rate is usually applied.

From April 1, 2002, by Decree of the Moscow Government dated February 26, 2002. No. 150-PP “On the procedure for calculating rental rates for non-residential premises located in state property of the city of Moscow", in Moscow a minimum annual rent rate for 1 sq.m. has been established. total non-residential area in the amount of 490 rubles, and the basic size of the construction cost is 1 sq.m. non-residential space when calculating rent in the amount of 13,300 rubles.

There is a methodology for calculating rent for the use of non-residential facilities owned by the city of Moscow, which is regulated by Appendix No. 3 to the Decree of the Moscow Government of January 22, 2002. No. 68-PP. The rental amount calculated in accordance with this methodology does not include the cost of utilities and operational services. The rent amount has two components, calculated separately:

The cost part equal to the sum annual expenses of the owner for the maintenance of the rental object (excluding operating costs), reimbursed by the tenant;

The income portion is equal to the owner’s income from renting out the property.

The rent is calculated individually for each rental property without direct accounting type of activity of the tenant. The formula for calculating rent is:

APL = Azatr + Adoh = (OT + NKLR + STR) + (OTS S Kd Kcor),

APL – annual rent;

Azatr is the cost component of the rent;

Adoh – income component of rent;

OT – deductions for renovation non-residential stock, including depreciation and calculated at an amount of at least 2% of the inventory value of the rental object (in current year prices).

The value of OT is determined by the formula: OT = Synv Cat

Sinv - inventory value of rented area according to the Moscow City Bureau technical inventory(at current year prices);

Cat - coefficient of deductions for renovation, established normative act of the city of Moscow for the current year ranging from 0.02 to 0.05

NLLR – the amount of overhead costs, consisting of the cost of the owner’s expenses for registering an object for renting it out (in current year prices);

STR – value insurance premium for a rented property (in current year prices);

OC – assessment market value 1 sq.m. rental property;

S – area of ​​the rented property;

Kd – coefficient of profitability of 1 sq.m. rental of an object, established by a regulatory act of the city of Moscow for the current year;

Kcor is an adjustment coefficient reflecting the degree of rights of the tenant in relation to the leased property.

The amount of the Rent of a nuclear submarine changes annually depending on changes in the indicators of all components of the rent calculation formulas. Changes in indicators depend, in particular, on the level of inflation (deflator value) included in the next annual budget of Moscow.

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). When renting municipal premises rent is calculated using a special formula. The coefficients used in the calculation are assigned to legislative level. Otherwise, payment for use of the facility is accepted by agreement of the parties.

What types are there?

• For the use of municipal premises. When renting out municipal premises, VAT is not included in the fee for its use. To conclude rental relations Participation in the auction is required (Federal Law No. 135 “On Protection of Competition”). Information about the auction must be published in the media at least 30 days before its start.

  Sum rental payments may change by agreement of the parties, but not more than once a year. The agreement must be registered with Rosreestr. Municipal non-residential premises are leased only to legal entities.

• For the use of premises owned by a private person. A private individual can set the rental price independently, without using formulas. The lessor must pay tax on the profit received from renting out the property. Entity In addition to income tax, he also pays VAT. Individual pays income tax 13%.

Factors influencing rent payments

Indexing

Rent indexation is carried out when the inflation index changes. Due to the fact that money depreciates, the current cost for the operation of the premises by the tenant may not suit the owner. The contract may specify the procedure for calculations using a formula.

The coefficients used in the formula are selected by agreement of the parties.

When using a formula like this, the rental payment may change with each individual payment. In this case, the rule about the price remaining unchanged throughout the year does not apply, because It is not the terms of the contract that change, but the applied coefficient.

The parties may agree otherwise and recalculate the rent once a year.

Thus, we got acquainted with the formula for calculating rent and with various nuances, arising during its calculation.

3.2. The rent for non-residential buildings (premises) takes into account the cost of rent for land (Pa) actually used by tenants non-residential buildings(premises), including occupied by the building (premises), which is determined in each specific case separately by agreement of the parties, on the basis and in accordance with the Law of the RSFSR "On Payment for Land", Government Decree Russian Federation"On the procedure for determining land tax And standard price land" dated 25.02.92 N 112, Instruction "On the procedure for applying the Law of the RSFSR "On payment for land", approved by the Ministry of Finance of the Russian Federation, Roskomzem, State tax service Russian Federation April 17, 1992 NN 21; 2-10-1/1020:11.

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<*>Value added tax is determined in the amount approved at the time of conclusion of the contract. The amount calculated as VAT in the rent (Apl) is allocated as a separate line.

3.3. Annual depreciation per 1 sq. m of total usable area of ​​the building (room), regardless of actual term its service is determined by the formula:

3.4. For organizations funded by federal and local budgets Value added tax is not included in the annual rent for non-residential buildings (premises).

3.5. When calculating the cost of renting non-residential buildings (premises) (Apl), the inflation coefficient (index) (j inf) is included in the amount subsequently established centrally.

Taking into account its changes, payments for rent of non-residential premises are regularly adjusted, which is recommended to be stipulated in the terms of the lease agreement.

3.6.1. The object of assessment are buildings - historical and cultural monuments that are under state protection.

3.6.2. The procedure takes into account the impact on the assessment of the value of the monument;

Historical period construction of a monument;

Historical and cultural value of the monument (accounting categories).

3.6.3. Linking the Methodology to historical and cultural monuments is carried out through the selection and application of coefficients appropriate to a specific monument to determine its replacement cost.

3.6.4. Rent for historical and cultural monuments is determined by the formula:

The amount of the rent is an essential condition of the contract; in the absence of a condition on the amount of the rent agreed upon in writing by the parties, the lease agreement is considered not concluded. The amount of rent may be changed by agreement of the parties.

The amount of rent depends on the following indicators: location of the building (center or outskirts); technical condition of the building (degree of wear, building material from which the building is constructed; purpose of the premises (exchange, banking, law enforcement, scientific activities, gambling, social protection of low-income citizens, etc.); the building’s affiliation with historical, cultural, architectural monuments ; degree of arrangement (elevator, etc.); suitability of the building for commercial use; type of premises (main or auxiliary premises, basement); This list is not exhaustive. rent of individual premises of a building. Payment for the use of a building or structure includes payment for the use of the land plot on which it is located, or the corresponding part of the plot transferred along with it, unless otherwise provided by law or agreement. Therefore, a separate payment may be provided for by agreement or law. for land and rent of a building or structure.

In cases provided for by law (for example, in cases of leasing state property), a regulatory method for calculating rental rates is applied, established or regulated by authorized state bodies. Typically, the rental rate is set per unit area of ​​the leased building - 1 square meter. The parties may give preference to other indicators. If the lease of the building is long-term, the annual rate is usually applied.

From April 1, 2002, by Decree of the Moscow Government dated February 26, 2002. No. 150-PP “On the procedure for calculating rental rates for non-residential premises owned by the state of the city of Moscow”, a minimum annual rental rate for 1 sq.m. has been established in Moscow. total non-residential area in the amount of 490 rubles, and the basic size of the construction cost is 1 sq.m. non-residential space when calculating rent in the amount of 13,300 rubles.

There is a methodology for calculating rent for the use of non-residential facilities owned by the city of Moscow, which is regulated by Appendix No. 3 to the Decree of the Moscow Government of January 22, 2002. No. 68-PP. The rent calculated in accordance with this methodology does not include the cost of utilities and operating services. The rent amount has two components, calculated separately:

The cost part, equal to the amount of the owner's annual costs for maintaining the rental property (excluding operating costs), reimbursed by the tenant;

The income portion is equal to the owner’s income from renting out the property.

The rent is calculated individually for each rental property without directly taking into account the type of activity of the tenant. The formula for calculating rent is:

APL = Azatr + Adoh = (OT + NKLR + STR) + (OTS S Kd Kcor),

APL – annual rent;

Azatr is the cost component of the rent;

Adoh – income component of rent;

OT – deductions for the renovation of non-residential assets, including depreciation and calculated in the amount of at least 2% of the inventory value of the rental property (in current year prices).

The value of OT is determined by the formula: OT = Synv Cat

Sinv – inventory value of the rented area according to the Moscow City Bureau of Technical Inventory (in current year prices);

Cat is the coefficient of deductions for renovation established by the regulatory act of the city of Moscow for the current year in the range from 0.02 to 0.05

NLLR – the amount of overhead costs, consisting of the cost of the owner’s expenses for registering an object for renting it out (in current year prices);

STR – the amount of the insurance premium for the rented property (in current year prices);

OTs – assessment of the market value of 1 sq.m. rental property;

S – area of ​​the rented property;

Kd – coefficient of profitability of 1 sq.m. rental of an object, established by a regulatory act of the city of Moscow for the current year;

Kcor is an adjustment coefficient reflecting the degree of rights of the tenant in relation to the leased property.

The amount of the Rent of a nuclear submarine changes annually depending on changes in the indicators of all components of the rent calculation formulas. Changes in indicators depend, in particular, on the level of inflation (deflator value) included in the next annual budget of Moscow.