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, owners and tenants of retail, office, warehouse and industrial premises in every way they try to equip not only the internal, but also the external territory, asphalting the paths, equipping parking lots, breaking 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 No. 16-15/123392@ of the Federal Tax Service for Moscow dated December 21, 2011. 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.

The court decisions mentioned in the article can be found: "Judicial practice" section of the ConsultantPlus system

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"

1. Title page(example)

2. Table of contents business plan (example)

Introduction		page 2
The essence of the proposed project		p.3-4
Enterprise dossier		p.5-6
Products and services offered by the enterprise		pp.7-11
Production activity enterprises		page 12
Analysis of the industry or its segment		pp.13-14
Enterprise sales volume		page 15
Marketing research results		pp.16-17
Financial indicators enterprises		pp.18-20
Prospects and plans for the development of the enterprise		page 21
Licenses, patent and other rights		page 22
Degree of risk		page 23
Conclusion		page 24
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 wholesale of related products.

During the work of the company, many legal entities and individuals have become regular customers.

On 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.

WITH 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:

Content preparation Online store (website text, tables and site graphics) - $ 20,000.

Development and debugging of the site itself - $ 50,000.

1. 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 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.

Of course, services for the improvement and care of the territory are becoming more and more popular every year. That is why many are interested in questions about what constitutes landscape design. A business plan for creating such a company should contain several main points, which will be described in this article.

How to open a landscape company? How difficult is it?

Today, organizations involved in the design and landscaping of territories are popular. Naturally, every year there are more and more such firms, but the niche is not completely filled. Of course, landscape design of the site can be a profitable business.

But it should be noted right away that the development of any new company is fraught with some difficulties. Yes and start-up capital for equipment, office rent and advertising, you will need a rather big one. Nevertheless, with the right approach, a business can bring good earnings.

Legal paperwork

Before starting work, you must correctly complete all the paperwork. As a rule, a landscape design firm is formalized either as an individual entrepreneur ( individual entrepreneur), or as an LLC (a company with limited liability). All documents are processed in the tax service.

If you plan to make landscaping near private houses your business, then you can register as an individual entrepreneur (it's cheaper and faster). But if in the future you plan to cooperate with big companies or take on landscaping and conservation of urban areas (for example, parks), it is better to form an LLC.

Landscaping: business plan

Open own business is always difficult. And some difficulties await you if your calling is landscape design. The business plan in this case should include several mandatory items.

• Legal registration of the organization.
• Definition of the category of clients.
• Opening a design studio where you can receive clients and provide them with introductory information.
• Recruitment of employees and competent distribution of duties.
• Purchase of the necessary equipment.
• Cooperation agreements with certain manufacturing companies.
• Advertising for your company.

Acting according to such a plan, you can achieve significant success in this business. Therefore, it is worth stopping at each of the above points and considering all possible options.

Opening a landscape firm

Some businessmen in this field claim that at the initial stages they did not even have their own office. However, it is better to rent and equip the premises. Although having your own office is associated with additional costs, it will help you organize your work properly and look more respectable in the eyes of future clients.

It is best to open a studio in the city center, although in this case the location of the office is not as important as, for example, advertising. The room should be spacious, bright and well-equipped. Since you will be offering clients design and landscaping, your office needs to demonstrate that you really understand design.

In the office, in addition to cabinets, there should be an entrance hall or waiting room with comfortable furniture. You can decorate it with plants and other decorative items, and hang photos of your projects on the walls (if you have them, of course).

It is desirable that the office has a telephone line, so it will be more convenient to communicate with customers and suppliers.

How to determine the category of clients?

For many people, this type of activity is more likely to be associated with decorating the territory near private houses. Actually clients (landscape design and any other sphere of art) are not limited to "rich private traders".

Although if you have just started working, then it is best to start with them, since the projects here are small.

In addition, the services of such firms are often used by city organizations. Indeed, in almost every city there are public gardens, parks and areas that need to be improved, planted and preserved. For example, you can improve the territory near the school or lay out several bright flower beds in the city center.

There are quite a few possibilities here. But city orders in most cases are voluminous and require not only the creation of a certain design, but also regular maintenance of the sites. Besides, City Administration most often uses the services of firms that already have a portfolio and a good reputation.

Equipment for landscape design

It will take many special equipment, which will help you practice the art called landscape design. A business plan must necessarily include the purchase of the most necessary equipment.

The first thing to do is take care of your gardening equipment. In particular, you will probably need pruning shears, pruning shears, a power saw and an electric planer. It is hardly possible to imagine a garden without a well-groomed green lawn, so be sure to add a lawn mower to your shopping list. You will need small tools for mounting certain decorations, in particular, screwdrivers, hacksaws, chisels. And, of course, gardening can hardly be imagined without shovels, rakes and other equipment.

Naturally, as your company develops, the set of equipment will be constantly replenished. But at the initial stages, even the simplest things will suffice.

Stones and plants for landscape design - where to get the necessary decorations?

Every novice businessman asks the question "where to get necessary materials"After all, a wide variety of elements are used in landscape design. These are plants, sculptures, and irrigation systems. Naturally, you can rent a room where a dendrologist or gardener will grow and care for plants. But this is a long and painstaking business.

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. This
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
adjusted towards various works on the grounds near the 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 similar program using real photographs 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.

Landscape design services in our country have become in demand quite recently. First of all, this is due to the development of cottage construction outside the city, an increase in the income level of the population (the emergence of a middle class, which will be your main customers) and the emergence of a need for aesthetics and design. We bring to your attention a business plan for a landscape design company.

Business plan: range of services

Typically, business landscape design organize either designers who recruit workers to their team and purchase equipment, and manage the process and generate ideas, or builders who have gained extensive experience in this area hire specialized specialists - dendrologists, designers. Both paths are quite reasonable and can lead to success.

Experienced entrepreneurs in this field are advised to create a company offering a full range of services - lawns, planting, paving paths, drainage, gutters, electricity, outdoor lighting, gazebos, small architectural forms, fountains, streams, flower beds, automatic watering, etc. As practice shows, clients prefer to contact those firms that solve several problems at once.

Business Plan: Lot Maintenance

In Russia, the niche of care services personal plots practically empty. Therefore, if you hurry, you can take it and build a very successful gardening business. On the one hand, potential customers have not yet fully realized that a gardener is a specialist, and a lot in your garden depends on his professionalism. But on the other hand, the realization that garden care is the lot of professionals is already coming to our landowners. And this means that the prospects for this direction are the most promising.

The main feature of this business is labor intensity. We will have to maintain a large staff of gardeners and personally supervise and check their work. In addition, it is necessary to calculate the profitability in advance. The average salary of a gardener is 400-500 dollars, the cost of the services of a company providing such services should be even higher. It is better not to reduce prices, it is so easy to be in the red.

Business plan: design

The number and specialty of landscape design firm employees depends on the scope of work. Ideally, it is good to have dendrologists, foremen, builders and, of course, a designer. The designer is the key figure of the landscape company. It is he who generates ideas that all other workers bring to life. Great importance has the experience and skill of a designer. You should not hire young graduates of institutes as designers - they have big ambitions, but in practice they can only serve as assistants to a real professional designer, they do not have enough experience.

A home garden designer, in addition to good taste, should understand: architectural styles, laws of composition, color science, coloring, biology, dendrology, landscape graphics and computer modeling. All this can be learned in special landscape design courses. Their cost varies from $300 to $400 per course, the duration of training is up to 3 months.

Usually training is based on three programs "Sierra Photo Land Designer", "Garden Designer" and "Punch! Software". With the help of the first, you can enter photographs of the site into the computer or create a view from the elements provided by the program. Each element can be moved around the "picture" depending on how you see the future site. The second program is an object library with all elements for garden planning and design. It will also show how the site will change with the seasons. And the program "Punch! Software" combines the ability to compose architectural projects(with all necessary communications), develop interior and landscape design with 3D visualization.

Upon graduation, you will be able to offer a client a project that provides for everything from how the garden will look in late autumn and early spring to the views opening from every window.

In addition, the designer must understand plants, have good knowledge in the field of dendrology: some plants do not fit together, some do not grow together, and it happens that, planted together, they simply kill each other. The customer makes all claims not to the designer, but to the company. Therefore, a designer's mistake can result in a loss of reputation and the customer, and hence the profit of the company.

Seasonality is another factor that the owner of a landscape design firm has to consider. Most firms operate in two modes - winter and summer. IN winter period only the main employees remain in the state - the backbone of the company, who sit on the salary. But in the summer, when orders begin, the situation is different - builders and foremen are gradually being brought up, and the staff is increasing significantly.

Business Plan: Advertising

The main channels for promoting landscape design services are specialized magazines. And they use not only design magazines, but also real estate publications and magazines such as Ideas for Your Home.

A good return is given by your own page on the Internet, but here you must definitely post photos of your work.

But the majority of clients usually come by recommendation. Therefore, the quality of work and reputation are the basis of a successful business.

As regards advertising on television and radio, as well as outdoor advertising, then these channels are not profitable - the high cost of this type of advertising does not justify the return. Often, simple posting ads in cottage settlements is much more effective.

Business plan: work control

The main task of the business owner is complete control over all employees of the team. And not only for builders, who traditionally need increased control. It is necessary to control and check absolutely any processes. That is the nature of this business. Therefore, it is better if the owner himself understands the construction and design aspect. Only in this way will he be able to achieve the desired result.

Business Plan: Taxation and Benefits

According to Decree No. 406 of the Government of the RSFSR dated July 18, 1991 "On Measures to Support Enterprises in the RSFSR", firms - landscapers have the opportunity to establish tax incentives, application of mechanisms for accelerated depreciation of fixed assets, creation of financial support funds at the expense of budget funds. What does this mean?

Advance income tax payments have been canceled for architectural and landscape enterprises. In addition, the amounts of value added tax paid on the acquisition of fixed assets and intangible assets are deducted in full when fixed assets are put into operation and intangible assets are registered (according to Decree of the President of the Russian Federation of December 22, 1993 No. 2270 "On Certain changes in taxation and in the relationship between budgets of various levels").

But... landscape firms, being architectural and construction enterprises, nevertheless do not belong to the priority sector of the economy and therefore are not exempted - like, for example, construction companies - from income tax in the first two years of existence.

However, according to the aforementioned Decree No. 406 of July 18, 1991, landscape and architectural enterprises in the first year of operation can additionally write off as depreciation deductions up to 50% of the initial cost of their fixed assets with a service life of more than 3 years, as well as accelerate the depreciation of the active part production assets.

An interesting fact is that landscape builders are entitled to an investment tax credit in the form of a tax deferral and a reduction in income tax by 10% of the price of purchased and put into operation equipment (according to the Law of the Russian Federation of December 20, 1991) .

It is important that when determining taxable profit, profit directed to the construction, reconstruction and renewal of fixed production assets, the development of new equipment and technologies is excluded (according to the Law of the Russian Federation of December 27, 1991 "On income tax of enterprises and organizations").

Business plan: investment

Starting investments in a business can start from $10,000. With this money you can buy a Gazelle car for transporting equipment and some equipment - a grinder, a drill, a concrete mixer, etc.

Separately, it is worth considering the rental of an office in which you will receive clients, although often landscape designers themselves go to the customer.

All other materials necessary for work can be purchased as needed. For example, we needed land, crushed stone, sand - let's go, agreed. Plants are needed - eat and buy again.

Business plan: office

The presence of an office does not affect the choice of the customer. Therefore, its rent is purely a matter of your choice. Many private traders do not have an office and work for home phone, themselves leaving to the customer. Others, on the contrary, rent a representative office, furnish it with good furniture and hang out their work, demonstrating solidity in every possible way. But this is not the main and far from the only way to win over the client.

Much The best way win over a customer - for example, excellently "make" one section. And then he will offer his services to the neighbors of this client. A win-win...

Business Plan: Supplier Relationships

The specifics of the landscape design business is that the relationship with suppliers is not decisive in it. The diversity of the company's orders does not allow looking ahead for a long time and establishing long-term contracts. Of course, it is worth establishing contacts with companies from which you plan to regularly make purchases. But do not seek to conclude agreements with everyone. At first, look closely and study offers, prices, assortment. The supplier market is huge today. Do not rush, after a while, the suppliers themselves will come to you with offers.

Business Plan: Clients

In a green business, as in any other business, customer preference is paramount. It is important to identify their needs and try to satisfy them as much as possible. So, for example, if a customer wants to meet a specific amount, it is worth considering this requirement and helping him do it in the best possible way. Or, if he is ready to spend a large amount of money on the design of the site once, but is not ready to bear the cost of caring for him in the future, it is worth choosing for him a design option that does not require special ongoing care.

Business plan: large orders

It is much more profitable to work on large orders both in terms of labor costs and in terms of organization. On a large plot it is easier to "turn around", and the life of workers is easier to organize. And of course, large orders more profitable.

But it is better for a start-up company to practice on small orders and gain experience. Small clients are often not the focus of attention of large landscape design firms, so this sector is relatively free. The only advice is not to look for customers far from each other, ideally, if these are plots in the same cottage village.

Business Plan: Give Back

Landscape business - enough profitable business, one order here can beat off the cost of training. So, for example, the cost of package documentation of design services without work ranges from $250 to $1800. A turnkey design can cost from $1,500 per acre.

In general, of course, the cost of creating a project is determined individually and depends on many factors: the scope of the project, the scope of work, total area land plot, terrain, etc. And, of course, a lot depends on the solvency of the client.

Self-confidence, knowledgeable price policy, individual approach to the client and new ideas - all you need to succeed in this business!

Estimated cost design work according to the landscape design of a plot of 6 acres:

1. Specialist consultation with site visit - $26
2. Sketch (in 2 versions) for choosing a landscaping option - 6 acres - $160
3. Project documentation:
   - general plan
   - dendroplan
   - landing drawing
   - layout drawing - 1 weave - $35
4. Plan of a flower garden, rockery, reservoir with a qualitative and quantitative study of the assortment (characteristics of plants, recommendations for care) - sq.m. - $4
5. Estimated documentation - 10% of the cost of work
6. Author's supervision - 10% of the cost of works
7. Topographic survey of the site (depending on the complexity of the terrain) - 1 weave - 10% of the cost of work

We hope that you will also be able to find your niche in the market of landscape and architectural design. Any business, if taken seriously and thoroughly, will bring the desired result. Here only exemplary business plan landscape design firms. To write a business plan for a landscape design company, taking into account the characteristics of your region, opportunities and other things, we recommend contacting specialists in consulting companies.