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1. General characteristics of the enterprise
1.1 Characteristics of the enterprise
Full name:
Limited Liability Company "FELIZ-PLUS"
Abbreviated name: LLC "FELIZ-PLUS"
Details of the organization (data from the Unified State Register of Legal Entities):
TIN 2724188417
KPP 272401001
PSRN 1142724003036
Activities:
Provision of services to small businesses (IP, LLC) on various taxation systems, namely accounting and tax accounting:
Entering data into the 1C accounting system, which reflects all the necessary postings;
Preparation of payment documents (if necessary);
Reflection of settlement transactions, including with employees, accrual of taxes and insurance premiums, preparation of documents for the client to pay them;
Preparation and submission of accounting and tax reporting. Resolving all issues with tax authorities and funds of the FSS and PFR;
Advising on any accounting and tax issues that arise in the course of business.
1.2 The system of organization of tax accounting at the enterprise
Tax accounting is used for:
formation of complete and reliable information on the accounting procedure;
providing internal and external users with the necessary information.
The procedure for maintaining tax records is set out in the accounting policy for taxation purposes. The forms of tax accounting registers, the procedure for maintaining registers are fixed in the appendix to the accounting policy.
The manager approves the accounting policy. Changes in the accounting policy are made from the beginning of a new tax period, if the accounting methods change, and if the legislation on taxes and fees is changed, from the moment the new rules come into force.
Tax accounting data is confirmed:
primary accounting documents (including an accountant's certificate);
analytical registers of tax accounting;
calculation of the tax base.
Analytical tax accounting registers are understood as sets of tax accounting data for the reporting (tax) period, grouped in accordance with the requirements of the Tax Code. Analytical accounting should disclose the procedure for the formation of the base for taxation.
Details of analytical registers must contain information:
about the name of the register;
date of compilation;
operation meters (in money and in kind);
the name of the operation;
signatures with decoding of the compiler of the register.
Tax accounting data is generated continuously in chronological order.
Accidental corrections in tax accounting registers are not allowed. Any corrections shall be confirmed by the signature of the person who made the correction, indicating the date and justification for the correction.
Data of tax accounting and primary documents are a tax secret.
Legal entities, as well as individual entrepreneurs starting their professional commercial activities, can choose one of two options for the taxation system: general or simplified.
The simplified taxation system (STS) is one of the tax regimes, which implies a special procedure for paying taxes and is aimed at representatives of small and medium-sized businesses.
LLC "Feliz - Plus" is on a simplified system of taxation, because. the organization complies with all conditions.
For the application of the STS, certain conditions must be met:
Employees<100 человек
Income< 6 0 млн. руб.
residual value< 100 млн. руб.
Separate conditions for organizations:
The share of other organizations in it cannot exceed 25%
Prohibition of the use of the simplified tax system for organizations that have branches and (or) representative offices
The organization has the right to switch to the simplified tax system if, following the results of nine months of the year in which the organization submits a notification of the transition, its income did not exceed 45 million rubles (Article 346.12 of the Tax Code of the Russian Federation)
2. Analysis of the organization of tax accounting
2.1 Accounting policies of the organization
The accounting policy of Feliz-Plus LLC for tax purposes was developed on the basis of such documents as:
Tax Code of the Russian Federation, Part 2, Chapter 21 "Value Added Tax".
Tax Code of the Russian Federation, Part 2, Chapter 25 "Corporate Income Tax".
Tax Code of the Russian Federation, part 2, chapter 26.2 "Simplified taxation system".
Tax Code of the Russian Federation, part 2, chapter 26.3 "The system of taxation in the form of a single tax on imputed income."
Tax Code of the Russian Federation, Part 2, Chapter 28 "Transport Tax"
Tax Code of the Russian Federation, Part 2, Chapter 30 "Corporate Property Tax".
Other normative acts of tax legislation.
In accordance with the Law of the Russian Federation of November 21, 2014 No. 129-FZ "On Accounting", the Accounting Regulation "Accounting Policy of the Organization" (PBU 1/2008), approved by the Order of the Ministry of Finance of the Russian Federation of October 6, 2008 No. 106n, and the Regulation on accounting and financial reporting in the Russian Federation, approved by the Order of the Ministry of Finance of the Russian Federation dated July 29, 2009 No. 34n, I order to approve the accounting policy for 2015, I establish the following:
1. Keep accounting records in full in connection with the application of the simplified taxation system in accordance with the Law of the Russian Federation of November 21, 2013 No. 129-FZ "On Accounting":
2. When evaluating the items of financial statements, ensure compliance with the assumptions and requirements provided for by the Accounting Regulation "Accounting Policy of the Organization", approved by Order of the Ministry of Finance of the Russian Federation dated October 6, 2012 No. 106n.
3. The reflection of the facts of economic activity is carried out using the principle of temporal certainty, which implies that the facts of economic activity refer to the reporting period in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts.
4. Accounting in 2014 to be maintained using the Chart of Accounts for accounting of financial and economic activities of organizations and the Instructions for its application, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2013 No. 94n.
5. Accounting in 2014 to be kept using the specialized accounting program 1C "Accounting" in the journal-order form in electronic form. Analytical and synthetic accounting registers shall be drawn up automatically (Article 10 of Law No. 129-FZ). Accounting documents are stored at the enterprise in electronic form, ensuring their protection.
6. The acquisition and procurement of materials in accounting is reflected using account 10 "Materials", which forms the actual cost of materials and reflects their movement.
7. When inventory is released into production or otherwise disposed of, they are evaluated by the organization (except for goods accounted for at sale (retail) cost) at the cost of each unit.
8. When accruing depreciation of fixed assets in accounting, the straight-line method is used.
9. For newly acquired fixed assets, apply the Classification of Fixed Assets Included in Depreciation Groups, approved by Decree of the Government of the Russian Federation "On the Classification of Fixed Assets Included in Depreciation Groups" dated January 1, 2010 No. 1. For items acquired before 2010, charge depreciation in the manner prescribed by the Decree of the Council of Ministers of October 22, 2012 No. 1072 "On uniform norms for depreciation deductions for the full restoration of fixed assets of the national economy." In the event that the item cannot be attributed to any of the depreciation groups, the organization has the right to independently determine its useful life.
10. Assets, in respect of which the conditions are met that serve as the basis for their acceptance for accounting as fixed assets, with a value of not more than 40,000 (or a lower limit) rubles per unit, are reflected in accounting and reporting as part of inventories;
11. Establish the following groups of homogeneous fixed assets:
Structures;
Working and power machines and equipment;
Measuring and regulating instruments and devices;
Computer Engineering;
Vehicles;
Tools, production and household inventory;
Other objects.
12. Do not carry out revaluation of homogeneous fixed assets at the end of 2014.
13. Costs for the repair of fixed assets are included in the cost of products (works, services) of the reporting period.
14. The useful life of intangible assets is determined based on the expected period of use of the asset, during which it is expected to receive economic benefits (or use it in activities aimed at achieving the goals of creating a non-profit organization).
15. Depreciation of intangible assets is carried out by the following method of accrual of depreciation charges in accounting: straight-line method.
16. Depreciation deductions for intangible assets are reflected in accounting by accumulating the corresponding amounts on a separate account (05 - "Amortization of intangible assets").
17. Tourist vouchers purchased for sale should be recorded on the off-balance account 004 as a commission item.
18. When selling (dispensing) goods, their cost (in the context of a particular group) is written off at the cost of each unit.
19. Selling and administrative expenses are recognized in full in the reporting year as expenses for ordinary activities.
20. Accounting for the release of finished products (works, services) shall be carried out without using account 40 "Output of products (works, services).
21. Goods shipped, works delivered and services rendered, for which no revenue is recognized, are reflected in the balance sheet at the actual full cost.
22. Administrative expenses accounted for in the debit of account 26 "General business expenses" at the end of the reporting period are not distributed among the objects of calculation and are written off as conditionally permanent directly to the debit of account 90 "Sales".
23. Proceeds from the sale of goods (works, services) are recognized in accounting in the usual manner.
24. Revenue in accounting and tax accounting is the remuneration of the agent from the sale of vouchers.
25. Revenue from the performance of work, the provision of services, the sale of products with a long production cycle is recognized as the work, service, product is ready.
26. Do not create reserves for future expenses and payments.
27. Do not create a reserve for doubtful debts.
28. Transfer long-term accounts payable (on loans and borrowings) into short-term ones from the moment when, according to the terms of the agreement, 365 days are left until the return of the principal amount of the debt. (Clause 6 PBU 15/01).
29. Recognize all borrowing costs as other expenses.
30. The accounting regulation "Accounting for income tax settlements" (for an organization - a small business entity and a non-profit organization) should not be applied.
31. Accounting regulation "Information on related parties" shall not be applied.
32. The consequences of changes in accounting policies that have had or may have a significant impact on the financial position of the organization, the financial results of its activities and (or) cash flows should be reflected in the financial statements (for an organization - a small business entity, with the exception of issuers of publicly placed securities) prospectively , except for cases when a different procedure is established by the legislation of the Russian Federation and (or) a regulatory legal act on accounting.
33. Use in the work of primary accounting documents, which are presented in albums of unified forms of primary documentation developed by the State Statistics Committee of the Russian Federation.
34. Responsibility for the organization and state of accounting at the enterprise shall be assigned to the head of Feliz-Plus LLC Antonova Ekaterina Alexandrovna.
35. Accounting in LLC "Feliz-Plus" the head of the accounting personally
36. An inventory of fixed assets, materials, goods in a warehouse in an organization is carried out annually in December. In addition, conduct an inventory in cases stipulated by law.
37. Provide for amendments to the accounting policy for 2015 in the following cases:
A) changes in the legislation of the Russian Federation and (or) regulatory legal acts on accounting;
B) development of new ways of conducting accounting in order to more reliably present the facts of economic activity in accounting and reporting or less laboriousness of the accounting process without reducing the degree of reliability of information;
C) a significant change in business conditions (reorganization, change in activities, etc.).
38. Provide for the possibility of making adjustments to the organization's accounting policy for 2011 in connection with the emergence of facts of economic activity that differ in essence from the facts that occurred earlier, or arose for the first time in the organization's activities.
39. Tax accounting of the organization LLC "Feliz-Plus" is carried out in accordance with Ch. 26.2 "Simplified taxation system" of the Tax Code of the Russian Federation.
2.2 The procedure for applying tax incentives
Tax benefit - exemption of the taxpayer from the obligation to accrue and pay taxes and fees, provided for by tax and customs legislation, payment of taxes and fees in a smaller amount, if there are grounds. The grounds for granting tax benefits are features that characterize a certain group of taxpayers, the type of their activity, the object of taxation, or the nature and social significance of their expenses.
Benefits can come in a variety of forms, including:
Tax exemptions;
Reducing the tax rate;
Reducing the amount of tax.
Depending on the type of taxes and fees, benefits can be established by the following regulations (clause 3, article 56 of the Tax Code of the Russian Federation).
|
Type of taxes (fees) |
How benefits are set |
|
|
Federal (Article 13 of the Tax Code of the Russian Federation): Corporate income tax; Water tax; Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources |
Tax Code of the Russian Federation |
|
|
Regional (Article 14 of the Tax Code of the Russian Federation): Corporate property tax; Tax on gambling business; Transport tax |
Tax Code of the Russian Federation and (or) laws of subjects of the Russian Federation on taxes |
|
|
Local (Article 15 of the Tax Code of the Russian Federation): Land tax; Personal property tax; |
Tax Code of the Russian Federation and (or) regulatory legal acts of representative bodies of municipalities on taxes and fees (laws of federal cities of Moscow, St. Petersburg and Sevastopol on taxes and fees) |
This company does not apply tax incentives.
2.3 Implementation of tax accounting at the enterprise
Tax accounting is understood as a system of generalization of information to determine the tax base for a certain tax based on the data of primary documents grouped in the prescribed manner.
The organization has a unified tax accounting system. The goal is to establish uniform principles and approaches to the organization of the tax accounting system in an organization with the aim of correctly and accurately calculating taxes, fees, other obligatory payments, their deduction and payment within the time limits established by law to the budgets of different levels and non-budgetary funds.
The main tasks of the tax accounting system are:
Determination of the general principles of separation of powers and responsibilities of tax and accounting services at each level of management (vertically) and within each level of management (horizontally);
Creation of a unified system of internal company documents regulating the activities of tax and accounting services in the system of tax accounting in the organization.
Implementation of tax accounting at the LLC "Feliz-Plus" enterprise is carried out in accordance with the chosen taxation system and in accordance with the accounting policy of the enterprise.
tax analytical benefit control
2.4 Completing tax reports and exercising control
Control by the Federal Tax Service Inspectorate of the Zheleznodorozhny District. The declaration is submitted annually, on time. Confirmation of delivery is a notice of entry (no errors are contained).
No tax audits were scheduled, which means that it can be concluded that the company reports correctly, on time, and provides reliable information without violating the Tax Code of the Russian Federation.
2.5 Implementation of tax accounting using the program "1C: Enterprise - Enterprise Accounting"
"1C: Accounting 8" can be used in organizations engaged in any type of commercial activity: wholesale and retail trade, commission trade (including subcommission), provision of services, production, etc.
Accounting and tax accounting comply with the current legislation of the Russian Federation. The configuration includes a chart of accounts set up in accordance with the Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n "On approval of the chart of accounts for financial and economic activities of organizations and instructions for its use."
The accounting methodology allows you to simultaneously register each record of a business transaction both in accounting accounts and in the necessary sections of analytical accounting, quantitative and currency accounting. Users can independently manage the accounting methodology as part of the accounting policy setting, create new sub-accounts and analytical accounting sections. The main way to reflect business transactions in accounting is to enter documents corresponding to primary accounting documents. In addition, it is possible to enter individual postings. For group entry of postings, you can use typical operations - a simple automation tool, easily and quickly customizable by the user.
"1C: Accounting 8" allows you to solve all the tasks facing the accounting service of an enterprise, including, for example, extracting primary documents, accounting for sales, etc. In addition, information about certain types of activities, trade and production operations can be entered by employees of related services of the enterprise who are not accountants. In this case, the accounting service is left with methodological guidance and control over the settings of the infobase, which ensure automatic reflection of documents in accounting and tax accounting.
"1C: Accounting 8" provides the ability to maintain accounting and tax records of several organizations in a common information base. This is convenient in a situation where the economic activities of organizations are closely interconnected and in the current work it is required to operate with general lists of goods, contractors (business partners), employees, own warehouses, etc., and mandatory reporting must be generated separately. Thanks to the ability to account for the activities of several organizations in a single information base, "1C: Accounting 8.0" can be used both in small organizations and in holdings with a complex organizational structure.
1C:Accounting 8 provides for the possibility of joint use with the Trade Management and Payroll and Personnel Management application solutions, also created on the 1C:Enterprise 8 platform.
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Organization of tax accounting at the enterprise. Characteristics of analytical accounting registers and the procedure for their maintenance. Depreciation method for tax purposes. Responsibility for non-compilation of tax accounting registers. Calculation of the tax base.
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Analytical registers as the basis for tax accounting. Registers of accounting for business transactions, accounting for the status of a tax accounting unit, target funds by non-profit organizations. Depreciation method for fiscal planning purposes.
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Analysis of the formation, development, functioning, organization and maintenance of tax accounting at enterprises in all sectors of the economy. The procedure for tax registration without the application of the organization. Universal system of tax accounting in the program "KOMPAS".
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The study of the features of tax accounting under a simplified taxation system, its advantages and disadvantages. Analysis of the advantages and disadvantages of this special tax regime. Features and procedure for filling out the Book of Accounting for Income and Expenses.
Chapter 25 of the Tax Code of the Russian Federation provides for the maintenance of tax records in order to determine the tax base for income tax.
Tax accounting - a system for summarizing information for determining the tax base for a tax based on the data of primary documents grouped in accordance with the norms of the Tax Code of the Russian Federation (Article 313 of the Tax Code of the Russian Federation).
Goals of tax accounting:
It follows from this that tax accounting serves as a tool for reflecting financial relations between the organization and the state. The difference between tax accounting and accounting is that tax accounting is carried out solely for the purposes of taxation (Table 1). He must ensure the transparency of all transactions related to the activities of the taxpayer and his financial situation. The need for tax accounting is determined by the fact that the accounting system is insufficient to determine the taxable base.
The organization of a tax accounting system implies the determination of a set of indicators that directly or indirectly affect the size of the tax base, the criteria for their systematization in tax accounting registers, as well as the procedure for accounting, formation and reflection of information about accounting objects in registers.
Analytical registers of tax accounting - a set of indicators (summary forms) used to systematize tax accounting data for the reporting (tax) period, grouped in accordance with the requirements of Ch. 25 of the Tax Code of the Russian Federation, without distribution (reflection) according to accounting accounts.
The legislation does not provide for the creation of a unified system of tax accounting as a separate mandatory procedure for collecting and systematizing data on operations carried out by an organization that entail tax consequences, similar to accounting.
Each organization, depending on the set and specifics of the operations carried out, has the right to independently choose the method of registering data on the operations performed, which determines the procedure for their accounting when forming the tax base, based on the statutory principle - the sequence of application of the rules and regulations of tax accounting from one tax period to another .
General approaches to the formation of a tax accounting policy for taxation of profits are given in Art. Art. 313, 314 of the Tax Code of the Russian Federation. The procedure for conducting tax accounting is established in the accounting policy for taxation purposes. It is approved by the relevant order of the head (Article 313 of the Tax Code of the Russian Federation).
Changes in accounting policies are allowed in the event of: changes in legislation; changes in accounting methods used; if the taxpayer has begun to carry out new types of activities (in the accounting policy, reflect the procedure for their accounting). Changes made to the accounting policy are applied from the beginning of the new tax period.
Organization of tax accounting at the enterprise can be carried out in three ways:
Thus, tax accounting in this case complements accounting, constituting a single whole with it. A significant disadvantage of this option is the great complexity and rather high probability of errors.
Tax accounting data should reflect:
The taxpayer analyzes business transactions and independently determines for which accounting objects he must develop and approve the forms of tax accounting registers, which must contain a set of all the data necessary for the correct determination of tax return indicators.
Confirmation of tax accounting data are:
The general scheme for setting up tax accounting at an enterprise is presented in Appendix 1. According to the scheme, it can be concluded that primary documents serve as the basis for both accounting and tax accounting.
Due to the fact that there are no uniform approved forms of tax accounting registers, the institution must develop them independently or enter additional details into the applicable accounting registers, thereby forming tax accounting registers. In both cases, registers must be indicated in the accounting policy for tax purposes.
The organization has the right to use analytical accounting data developed in accordance with the accounting rules, provided that the information contains all the necessary information for calculating income tax (Letter of the Ministry of Finance of Russia dated 01.08.2007 No. 03-03-06/1/531).
In accordance with Art. 9 of the Federal Law No. 129_ФЗ “On Accounting”, all business transactions carried out by the organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is maintained.
Thus, primary documents serve as the basis for the organization of both accounting and tax accounting.
Tax accounting registers are maintained in the form of special forms on paper, in electronic form and (or) any machine media. At the same time, the analytical accounting of data should be organized by the taxpayer in such a way that it provides a continuous reflection in chronological order of the facts of economic activity and reveals the procedure for the formation of the tax base.
The forms of analytical tax accounting registers for determining the tax base must contain the following details:
Another important remark concerns the format of data reflection in tax accounting registers. In accordance with Art. 314 of the Tax Code of the Russian Federation, the correspondence of accounting accounts in tax accounting is not indicated - only the name of the business transaction (or a group of transactions of the same name) and their amount are reflected. However, in order to facilitate the cross-reconciliation of accounting and tax accounting data, it may be very useful to include correspondence of accounts in the tax accounting register form (but as reference, and not basic information).
According to Art. 314 of the Tax Code of the Russian Federation, the correctness of the reflection of business transactions in tax accounting registers is ensured by the persons who compiled and signed them.
Correction of an error in the tax accounting register must be confirmed by the signature of the person who made the correction, indicating the date and justification for the correction. When storing tax accounting registers, they must be protected from unauthorized corrections.
When compiling registers, the following goals should be achieved:
The calculation of the tax base is compiled by the taxpayer independently in accordance with the standards established by Ch. 25 of the Tax Code of the Russian Federation. The calculation of the tax base must contain the following data:
The organization of the tax accounting system includes the following components:
Determination of a set of indicators that directly or indirectly affect the size of the tax base;
Determination of criteria for their systematization in tax accounting registers;
Determination of the procedure for accounting, formation and reflection in registers of information about accounting objects.
Organization of tax accounting at the enterprise can be carried out in three ways:
1) separate accounting - with this method of organization, tax accounting is carried out completely independently of accounting. This situation is possible when the organization has the opportunity to create a tax accounting department within the framework of the existing accounting department;
2) combined accounting - this method involves accounting for the requirements of the tax. At the same time, the methodology of tax accounting will require the mandatory reflection of expenses in the accounts of the working chart of accounts. This option is economically justified in small enterprises, where determining the tax base for calculating income tax is not particularly difficult;
3) mixed accounting is an intermediate option, in the application of which part of the accounting work is carried out in traditional accounting registers and reflected in the accounts of the working chart of accounts, and tax accounting registers are used to regroup accounting data 8 in accordance with the requirements of Chapter 25 of the Tax Code of the Russian Federation “Tax at a profit". Thus, tax accounting in this case complements accounting, constituting a single whole with it. A significant disadvantage of this option is the great complexity and rather high probability of errors.
TAX RECORDING MODELS
Currently, there are three models of tax accounting. Ras-
we look at each of them.
Model 1. This model provides for the use of independent analytical tax accounting registers, while tax accounting
conducted in parallel with accounting (Fig. 1).
Rice. 1. Scheme for filling out a tax return (model 1)
Model 2. This model is based on the data generated in the accounting system. At the same time, accounting registers are supplemented with details necessary to determine the tax base. Thus, combined registers are formed that are used for tax accounting (Fig. 2).
Model 3. This model uses both accounting and tax accounting registers. In the event that the procedure for grouping and accounting for objects and business transactions for tax purposes does not differ from the procedure established by the accounting rules, it is advisable to use accounting registers. Tax registers may not be maintained at all.
With various accounting rules, it is advisable to use analytical tax accounting registers along with accounting registers (Fig. 3).
Rice. 3. Scheme for filling out a tax return (model 3)
3. The concept and types of analytical registers of tax accounting
Analytical registers of tax accounting- consolidated forms of systematization of tax accounting data for the reporting (tax) period, grouped in accordance with the requirements of the Tax Code, without distribution (reflection) among accounting accounts.
These are development tables, statements, magazines, in which the data of primary accounting documents are grouped to form the tax base for income tax without being reflected in the accounting accounts. They can be conducted both on paper and in electronic form.
The Tax Service has developed recommended samples of forms of tax registers (Methodological recommendations of the Ministry of Taxation of Russia dated December 27, 2001). It is not necessary to use these samples, but based on them, you can develop your own forms of registers, which must necessarily include:
the name of the register;
period (date) of compilation;
· measurement of transactions in kind (if possible) and in monetary terms;
the name of business transactions;
Signature (decoding of the signature) of the employee responsible for compiling the indicated registers (Article 313 of the Tax Code of the Russian Federation).
Rules for maintaining registers:
are filled out in chronological order;
are maintained in the form of forms (independently developed tables, statements, journals), on paper (machine) media or in electronic form;
correction of errors is allowed only by the employee responsible for maintaining the register, certified by the signature of the latter (with date) and justified in writing
The group of intermediate settlement registers is the most extensive in terms of the number of registers and settlement registers. Interim settlement registers are designed to reflect and store information on the procedure for the taxpayer to calculate intermediate indicators that are necessary for the formation of taxable profit. In order to explain the function of intermediate settlement registers, the developers of the tax accounting system needed to introduce another concept. Intermediate indicators are those for which there are no corresponding separate lines in the tax return, that is, their values are involved in the formation of reporting data either not in full (through special calculations) or as part of another, generalizing, indicator. That is, intermediate indicators are working material and are used in the development tables solely as additional data, for the convenience of calculations.
1. Register-calculation Formation of the value of the accounting object.
2. Register-calculation Accounting for depreciation of intangible assets.
3. Register-calculation of the cost of written-off raw materials and (or) materials using the FIFO (LIFO) method.
4. Register-calculation of the cost of written-off goods using the FIFO (LIFO) method.
5. Register-calculation of the cost of raw materials/materials written off in the reporting period.
6. Register of accounting for doubtful and uncollectible receivables based on the results of the inventory as of the reporting date.
7. Register-calculation of the reserve for doubtful debts of the current reporting (tax) period.
8. Register of accounts payable based on the results of the inventory as of the reporting date.
9. Register of accounting contracts for voluntary insurance of employees.
10. Register of expenses for voluntary insurance of employees.
11. Register-calculation of expenses for voluntary insurance of employees of the current period.
12. Register-calculation of repair costs for the current reporting period.
13. Register-calculation of repair costs accounted for in the current and future periods.
14. Register of accounting for non-operating expenses on transactions for the assignment of rights of claim related to future periods.
15. Register-calculation of the reserve for warranty repairs.
16. Register-calculation of the coefficient for recalculation of the reserve of expenses for warranty repairs.
In the registers of accounting for the status of a tax accounting unit, information is systematized on the status of indicators of accounting objects that are used for more than one reporting (tax) period. Registers should be maintained in such a way that it is possible to provide a reflection of data on the state of accounting objects for each current date and their change over time. The information contained in the registers is used to form the amount of expenses to be accounted for as part of a particular cost element in the current reporting period.
Registers of accounting for business transactions are a source of systematic information about the operations carried out by the organization, which affect the size of the tax base in specific periods. For these objects, the developers suggested that taxpayers independently form additional tax registers. At the same time, business transactions in the proposed tax accounting system are directly related only to the fact of a change in ownership (loss or acquisition) of objects of civil rights.
The group of registers for accounting of target funds by non-profit organizations contains the following registers: - receipts register; - register of their use; - register of misuse. Reporting data generation registers, as the name of the group implies, contain information and serve as a tool for obtaining values that are directly entered in specific lines of a tax return.
Any information about a taxpayer received by a tax authority, an authority of a state off-budget fund and a customs authority shall constitute a tax secret, with the exception of information: 1) disclosed by the taxpayer independently or with his consent; 2) taxpayer identification number; 3) on violations of the legislation on taxes and fees and measures of responsibility for these violations; 4) provided to the tax (customs) or law enforcement authorities of other states in accordance with international treaties (agreements), to which the Russian Federation is a party, on mutual cooperation between tax (customs) or law enforcement authorities (in terms of information provided to these authorities)
Disclosure of a tax secret includes the use or transfer to another person of a production or commercial secret of a taxpayer that has become known to an official of a tax authority, a tax police authority, an authority of a state off-budget fund or a customs authority, a specialist or expert involved in the performance of their duties.
For causing losses to a taxpayer, a tax agent or their representatives as a result of unlawful acts, as well as the loss of documents containing tax secrets, tax authorities and their officials shall be liable under federal laws. Article 183 of the Criminal Code of the Russian Federation provides for liability for illegal receipt and disclosure of information constituting a commercial, tax or banking secret. In accordance with part 2 of this article, illegal disclosure or use of information constituting a commercial, tax or banking secret, without the consent of their owner, by a person to whom it was entrusted or became known through service or work, is punishable by: - a fine of up to 120 thousand rubles; rub. or in the amount of the wage or other income of the convicted person for a period of up to one year with deprivation of the right to hold certain positions or engage in certain activities for up to three years; - Imprisonment for up to three years.
FEDERAL TAXES AND FEES
Personal Income Tax (PIT)
Corporate income tax
Value Added Tax (VAT)
Mineral extraction tax (MET)
water tax
REGIONAL TAXES
Corporate property tax
Gambling business tax
Transport tax
LOCAL TAXES
Land tax
Trading fee
Personal property tax
Property tax
individuals 2016
INDUSTRY TAX FEES AND PAYMENTS
Fees for the use of wildlife objects
Fees for the use of objects of aquatic biological resources
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Organization of the tax accounting system at the enterprise
In accordance with Chapter 25 of the Tax Code of the Russian Federation, from January 1, 2002, all organizations are required to determine the taxable base for income tax on the basis of tax, and not accounting. Thus, organizations that are taxpayers for income tax must, in addition to accounting, also keep tax records.
The definition of tax accounting is given in Article 313 of the Tax Code. Tax accounting is a system for summarizing information for determining the tax base for a tax based on the data of primary documents grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation. It is carried out in order to generate reliable information on the accounting procedure for tax purposes of business transactions carried out by the taxpayer during the reporting (tax) period. In addition, tax accounting is necessary when providing information to internal and external users to control the correct calculation, completeness and timeliness of payment of income tax to the budget.
According to the Tax Code of the Russian Federation, information on tax accounting should reflect the procedure for the formation of the amount of income and expenses; the procedure for determining the share of expenses taken into account for taxation purposes in the current tax (reporting) period; the amount of the balance of expenses (losses) to be attributed to expenses in the following tax periods; the procedure for the formation of the amounts of created reserves, as well as the amount of debt for settlements with the budget for income tax. The organization is granted the right to independently organize a tax accounting system, based on the principle of consistent application of the rules and regulations of tax accounting and the conditions of economic activity. Tax accounting is carried out sequentially from one tax period to another.
The organization is obliged to develop an order on the accounting policy of the organization for tax purposes, which is approved by the relevant order of the head.
Organizations choose the tax accounting system independently, the procedure for maintaining it is established by each organization in the accounting policy for tax purposes, approved by the relevant order (order of the head).
In connection with the changes introduced by the legislation on income tax, the tasks of accounting in organizations have become more complicated. Tax accounting of income and expenses for the purpose of calculating income tax is separated from accounting and becomes an independent direction of accounting for the facts of the economic life of organizations.
Currently, in the practical activities of organizations, there are three approaches to tax accounting:
1. Formation of tax accounting data on accounting accounts.
2. Parallel accounting and tax accounting.
3. Keeping records according to the rules of tax accounting.
1. The first approach is based on the fact that tax accounting data is obtained on the basis of accounting registers and primary documents, as well as additional calculations of income and expenses according to the rules of tax accounting. This approach was legally justified after the introduction of amendments to Chapter 25 and Article 313 of the Tax Code by Federal Law No. 57-FZ of May 29, 2002.
Article 313 states: "If the accounting registers contain insufficient information to determine the tax base ... the taxpayer has the right to independently supplement the applied accounting registers with additional details, thereby forming tax accounting registers, or to maintain independent tax accounting registers."
This approach to accounting is less labor intensive and more flexible in the face of ever-changing tax laws.
The main idea of "embedding" tax accounting inside accounting is based on identifying similarities and differences between accounting and tax accounting approaches in grouping accounting objects. In accounting and tax accounting, the same and different methods of grouping (classification) and evaluation of accounting objects can be used. The dates of receipt of income and the implementation of expenses can also be recognized in the same way or differently in accounting and tax accounting.
So exchange differences, fines, penalties, forfeits, written-off receivables and payables in accounting and tax accounting are reflected in non-operating income and the dates of recognition of income and expenses coincide. The approaches from the point of view of accounting and tax accounting for depreciation of fixed assets, R&D expenses, sum differences between the buyer and supplier and other income and expenses do not coincide. In such cases, it is necessary to supplement the accounting registers with details and / or additionally conduct calculations and tax records.
It is obvious that the application of the first approach is most feasible today, since it does not require a significant investment of time and money. At the same time, each taxpaying organization must clearly define the main differences in the reflection of transactions and property for the purposes of accounting and tax accounting and develop methods for adjusting accounting forms and / or additional forms of tax accounting registers. For medium and small businesses, as well as organizations that keep records manually in order journals or in Excel spreadsheets, this approach can be applied on an ongoing basis.
Applying the first approach can also be the initial stage
2. Parallel accounting and tax accounting - This approach is based on parallel accounting and tax accounting based on primary documents. With this approach, accounting registers and financial statements are formed separately according to accounting rules, as well as tax accounting registers and an income tax return according to tax accounting rules.
It is quite clear that the implementation of the second approach is possible only in a computer data processing system, so the software market offers tax accounting systems that are adapted to specific organizations. When implementing computer accounting programs, special attention should be paid to the formulation of technical specifications for tax accounting. A preliminary survey of the accounting system and accounting policies of the enterprise should be carried out. Based on the understanding of the similarities and differences between accounting and tax accounting and the task of optimizing taxation, a concept of tax accounting (hereinafter referred to as the Concept) and an accounting policy for tax purposes are developed. The concept and accounting policy serve as the basis for the development of a tax accounting standard, which is the terms of reference for the implementation of the selected software product. The practical implementation of this approach requires a significant investment of time and resources of the organization.
3. Keeping records according to the rules of tax accounting - This approach is based on keeping records according to the rules of tax accounting, and therefore, it becomes necessary to adjust the accounting data for their compliance with the rules of accounting and preparation of financial statements. The use of such an approach may affect the auditors' assessment of the reliability of financial statements, since, according to paragraph 6 of PBU 4/99 "Accounting statements of an organization", statements formed from the rules established by accounting regulations are considered reliable and complete.
Requirements for the system of tax accounting and reporting on income tax are set out in Chapter 25 of the Tax Code.
The main requirements for tax accounting are determined by:
Accounting objects;
Rules for grouping income and expenses;
The procedure for recognizing income and expenses, including for certain categories of taxpayers or special circumstances;
Tax accounting methods;
Requirements for the preparation of tax accounting registers.
The basic reporting rules define:
Tax and reporting period;
tax rates;
Algorithm for calculating the tax base.
The objects of tax accounting are the property and business transactions of the taxpayer.
For the purposes of tax accounting, the following grouping of income is used:
Income from the sale of goods, works, services and property rights;
non-operating income;
Incomes that are considered and not taken into account for tax purposes.
Expenses are grouped:
For expenses related to production and sale;
non-operating expenses;
Expenses that are considered and not taken into account for tax purposes
Expenses are understood as reasonable and documented expenses (as well as losses) incurred (incurred) by the taxpayer.
The costs associated with production and / or sales are divided into 4 groups:
Material costs;
Labor costs;
The amount of accrued depreciation;
Other expenses.
Other expenses include expenses for the repair of fixed assets, for the development of natural resources, for research and development, for compulsory and voluntary property insurance.
The procedure for recognizing expenses for certain categories of taxpayers or special circumstances is different.
A special procedure for recognizing expenses for:
Formation of reserves for doubtful debts;
Warranty repair and warranty service;
Determination of expenses for the sale of goods;
Attributing interest on debt obligations to expenses.
The Tax Code defines two methods of tax accounting:
1.-- accrual method
2.-- cash method.
The procedure for recognition of income and expenses for different methods of tax accounting is different.
When determining expenses on an accrual basis, the costs of production and sale are divided into:
Direct costs
Indirect.
The division of expenses into direct and indirect ones is associated with the assessment of work in progress and is a factor of direct effect on the calculation of income tax.
Direct production and distribution costs include:
1. expenses for the acquisition of raw materials and (or) materials used in the production of goods, performance of work, provision of services, and (or) forming their basis, or being a necessary component in the production of goods, performance of work, provision of services;
2. expenses for the purchase of components that are subject to installation and (or) semi-finished products that are subject to additional processing;
3.expenses for remuneration of personnel involved in the process of production of goods, performance of work, provision of services;
4. unified social tax charged on wages;
5. the amount of accrued depreciation on fixed assets used in the production of goods, performance of work, provision of services.
All other amounts of expenses for production and sale are indirect.
The concept of tax accounting outlines the ways of tax accounting of property and business transactions. These are the accounting methods:
1. the state of fixed assets and depreciation of fixed assets;
2. income from the sale of goods (works, services) of own production;
3. expenses incurred (incurred) by the taxpayer;
4. income from the sale of purchased goods, the value of purchased goods sold and direct costs of purchased goods;
5. income from the sale and disposal of depreciable property, the residual value of the sold depreciable property and expenses associated with its sale;
6. income from the sale of other property, the purchase price of the sold other property and expenses associated with its sale;
7. income from the sale of rights of claim as the sale of financial services, the value of the realized right of claim;
8. income from the realization of the right to claim before the due date for payment, the value of the exercised right of claim before the due date for payment;
9. income from the realization of the right to claim after the due date for payment, the value of the exercised right of claim after the due date for payment;
10. loss resulting from the assignment of the right to claim;
11. income from the sale of goods, products, works, services of service industries and farms; expenses and losses of service industries and farms incurred in the sale of goods, works and services; losses from the activities of service industries and farms;
12. losses of past years of service industries and farms with the calculation of amounts taken into account in reducing the profit of service industries and farms of the reporting period;
13. non-operating income, including income in the form of fines, penalties, and (or) other sanctions for violation of contractual obligations, as well as amounts of compensation for losses or damage;
14. non-operating expenses, including expenses in the form of fines, penalties, and (or) other sanctions for violation of contractual obligations, as well as amounts of compensation for losses or damages;
15. direct costs of unfinished production of goods, performance of work, provision of services;
16. direct expenses accepted to reduce the taxable base when selling goods, (works, services) of own production;
17. expenses and losses of future periods;
18. income from operations with securities, as well as income in the form of dividends;
19. expenses for the repair of fixed assets;
20. expenses for the development of natural resources;
21. expenses for the formation of R&D;
22. expenses for the formation of reserves for doubtful debts;
23. expenses for the formation of reserves for warranty repairs and warranty service.
The concept of tax accounting sets out the list and procedure for calculations:
1. tax bases and (or) exclusions from tax bases;
2. income from gratuitous receipt of property;
3. market prices for homogeneous or identical goods, works, services;
4. the amount of the reserve at the end of the reporting period;
5. loss from the sale of depreciable property accepted for tax purposes;
6. loss in the exercise of the right to claim as the sale of financial services;
7. loss in the exercise of the right to claim in accordance with Article 279, clause 1 of the Tax Code of the Russian Federation;
8. loss in the exercise of the right to claim in accordance with Article 279, paragraph 2 of the Tax Code of the Russian Federation;
9. deferred losses after 45 days from the date of assignment of the right to claim;
10. loss of service industries and farms that are not taken into account for taxation purposes;
11. the amount of losses of past years on the objects of servicing industries and farms, accounted for in the reduction of profit of the current period;
12. balances of work in progress, balances of finished products, goods shipped (Article 319 of the Tax Code of the Russian Federation) and adjustments to the amount of direct costs;
13. trading expenses;
14. depreciation adjustments for fixed assets transferred for gratuitous use and transferred to conservation;
15. write-offs of losses that reduce the tax base of the reporting (tax period).
The concept of tax accounting can be implemented in a tax accounting standard (for computer data processing) or in instructions for filling in tax registers (for data processing in spreadsheets or manually).
Expenses recognition criteria
Only those expenses are recognized in tax accounting that are economically feasible, are associated with activities aimed at generating income, and are confirmed by documents (Article 252 of the Tax Code of the Russian Federation). Moreover, the documents must be drawn up in accordance with Russian law.
If the expense can be attributed to several groups at the same time, the taxpayer has the right to independently determine to which group he will attribute them. An expense can only be deducted in tax accounting once.
When determining expenses on an accrual basis, they are recognized in the reporting period in which they were incurred. When determining expenses on a cash basis, they are recognized in tax accounting after they are paid.
Inclusion in costs of the purchase price of inventory - Distribution costs do not include the purchase price of goods. The term "purchase value of goods" is used in the Tax Code of the Russian Federation to denote the cost of goods in accordance with the terms of the contract of sale. The purchase price of the goods is taken into account as part of the costs of their sale in accordance with paragraphs. 3 p. 1 art. 268 of the Tax Code of the Russian Federation.
When selling purchased goods, income from sales can be reduced by the cost of acquiring these goods (purchase value). The cost of goods is determined by one of four methods approved in the accounting policy for tax purposes:
1. at the cost of the first in terms of acquisition time (FIFO);
2. at the cost of the most recent purchase (LIFO);
3. at an average cost;
4. at the cost of a unit of goods.
The requirement of tax legislation to create tax accounting registers has put Russian companies in front of the need to maintain three types of accounting - management, accounting and tax. To minimize the costs of maintaining various types of accounting, it is necessary to automate the accounting function and integrate tax accounting with accounting and management accounting systems.
Features of tax accounting of cash transactions - General requirements for the organization of tax accounting are established by Article 313 of the Tax Code of the Russian Federation. Article 313 of the Tax Code of the Russian Federation establishes that tax accounting is a system for summarizing information for determining the tax base for a tax based on the data of primary documents grouped in accordance with the procedure provided for by the tax code.
The system of tax accounting, unlike accounting, is not yet regulated by law. In accordance with Art. 313 of the Tax Code of the Russian Federation: “... the tax accounting system is organized by the taxpayer independently, based on the principle of the sequence of applying the rules and regulations of tax accounting, i.e. applied consistently from one tax period to the next. The procedure for maintaining tax records is established by the taxpayer in the accounting policy for taxation purposes, approved by the relevant order (instruction) of the head.
The concept of tax accounting is relatively new for the domestic system of legislative regulation of the activities of economic entities. The need for separate generation of data on the size of the tax base arose simultaneously with the emergence of differences in the normative regulation of grouping and detailing data for accounting purposes and for taxation purposes.
In this regard, manufacturing enterprises faced the need to organize tax accounting and control the correctness of income tax calculations in such a way as to, on the one hand, comply with the requirements of the law, and on the other hand, minimize the resulting costs.
Currently, taxpaying enterprises are faced with the acute problem of choosing between two fundamentally different approaches: organizing tax accounting as an independent autonomous system and as a subsystem that uses and processes accounting data, which acts as a basic system. At the same time, in view of the fact that it is almost impossible for the accounting departments of enterprises to independently develop a methodology for organizing and maintaining tax accounting due to the lack of methodological support from the state, the provision of related services by audit organizations for setting up a tax accounting system is of great importance.
Given that tax accounting is an important tool for the entire tax system, the analysis of its principles is inseparable from the legal problems of the general state of the tax system. In this regard, there was a need for an in-depth study of the theoretical and practical aspects of the organization and functioning of the institution of tax accounting as an integral part of tax management at a manufacturing enterprise. Despite the fact that the problems of organizing tax accounting have been studied quite fully in relation to the previous procedure for taxing the profits of organizations, practice convincingly proves the need for a detailed study of them in the light of the current tax reform.
In accordance with the Tax Code of the Russian Federation, the establishment of tax accounting is entirely the responsibility of the taxpayer. Article 313 of the Tax Code of the Russian Federation defines the concept of "tax accounting" as a system of generalizing information for calculating the tax base for income tax based on the data of primary documents. At the same time, the main reason for the introduction of tax accounting is the existence of differences between the accounting rules and the procedure for forming the tax base for income tax.
In accordance with the Tax Code of the Russian Federation, the purpose of tax accounting is also defined - the formation of complete and reliable information on the procedure for accounting for the purposes of taxation of business transactions carried out by the taxpayer. tax income expense reporting
Let us consider in more detail the options for the interaction of financial and tax accounting in the formation of tax reporting (Fig. 1).
Rice. 1. Options for the formation of tax reporting
The basic principles of tax accounting are also summarized:
Tax accounting is organized by the taxpayer independently;
It is applied consistently from one tax period to another;
Continuously and in chronological order reflects all transactions and objects of accounting for tax purposes;
It is based on the norms and rules for determining the tax base for income tax established by Chapter 25 of the Tax Code of the Russian Federation.
The legislation also provides for various options for summarizing information for tax accounting purposes. The taxpayer can choose one of the tax return generation schemes.
The advantage of the first option is that the data for the formation of the tax base comes directly from tax registers, which, in turn, are generated directly from primary accounting documents. The interaction of the financial and tax components of accounting in this option is minimized, the common documents for the accounting subsystems are only the data of the primary documents.
The disadvantage of this scheme is its high cost compared to other options, associated with the involvement of a larger number of additional staff, with a significant increase in the volume of accounting documents.
The advantage of the second option is the relatively small amount of accounting work.
However, combined registers can be used in the case of similar methods of grouping data in financial and tax accounting; they are not applicable under different accounting rules. For example, when an organization uses different methods of depreciation in tax and financial accounting, the use of combined registers is inappropriate.
With various accounting rules, it is desirable to use analytical tax accounting registers along with financial and combined registers. Such a scheme allows the maximum use of financial accounting data and brings together the tax and financial subsystems of accounting.
The development of combined registers for tax and financial accounting involves the addition of existing registers with the necessary details. In the future, a set of such registers requires systematization to determine the income and expenses of an organization when calculating taxable profit, taking into account the characteristics of a particular taxpayer organization.
Having considered in dynamics the problem of interaction between the accounting system and taxation and assessing the domestic experience in building models of their coexistence, we can conclude that the national concept for the development of the tax accounting system should be based on the following key principles (Fig. 2).
Rice. 2. Key principles of the tax accounting system
The principle of unity of accounting and taxation systems is to create an accounting system that meets the market economy. When forming the corresponding interest on the part of a wide range of reporting users, the state should proceed from the priority of accounting rules, sacrificing within reasonable limits the interests of taxation.
The methodology for calculating tax amounts and documenting tax relations as a whole should proceed from the basics of classical accounting, and not vice versa.
Building a model of the relationship between accounting and taxation requires consistency in the process of accumulating and summarizing data on tax liabilities in accounting, as well as their reflection in reporting. It should be based on a scheme for reflecting data on accounting accounts, which, on the one hand, would not violate the integrity of accounting, and on the other hand, would lead to the systematic formation of information necessary for taxation. This will make it possible to realize one of the main goals of financial statements - to provide all groups of interested users with sufficient data for further processing and interpretation in the interests and purposes of each of the groups.
The existing system of tax accounting does not allow assessing the impact of individual elements and items of income and expenses on the deviation of taxable profit from the accounting one. The inability to establish the relationship between tax and accounting profit does not allow investors to assess the impact of the tax component on the financial performance of the organization. Moreover, without knowing the factors that affect the size of the tax base, determining its deviations from the financial result of the organization, it is impossible to analyze the current taxation system and determine the changes that it requires for further improvement.
The principle of harmonization of the accounting and taxation system assumes that the optimization of the functioning and further development of accounting and taxation, the improvement of their relationship is largely determined by the comparability and homogeneity of the conceptual apparatus of the above systems. Harmonization of the terms and definitions used by the systems will lead to the harmonization of the objects of accounting and taxation and, as a result, to the elimination of contradictions that arise between accounting and taxation. When developing general concepts, one should also take into account the legal interpretation of the relevant concepts contained in civil law norms.
The principle of legal interaction between the system of accounting and taxation provides that the norms of tax legislation should be reflected in the rules of accounting and vice versa.
The economic balance of the interests of the taxpayer and the state is based on the fact that the prevalence of the control function of taxation over the other functions of the tax system is unacceptable, as it leads to the state ignoring the interests of economic entities.
The transparency of the accounting system suggests that tax accounting in its modern form has led to the complication of accounting systems at enterprises. The existing tax methodology for calculating the results of an organization's activities leads to a complication of the procedure for calculating tax liabilities. The emergence of additional accounting procedures requires taxpayers to increase the number of employees and payroll costs.
Tax accounting is carried out on the basis of data from primary documents in the analytical registers of accounting and tax accounting.
Tax accounting registers are forms of systematization of tax accounting data for the reporting (tax) period, grouped in accordance with the requirements of Chapter 25 of the Tax Code without distribution by accounting accounts.
Tax accounting registers are maintained in the form of special forms on paper, in electronic form and/or any machine media. The forms and procedure for recording tax accounting data and primary accounting documents in the registers are developed by the taxpayer independently.
The basis for an entry in the tax accounting register is primary accounting documents, including an accountant's statement. Confirmation of tax accounting data are primary accounting documents, analytical tax accounting registers and calculation of the tax base.
For reporting, a tax period and a reporting period are established.
Reporting period - for taxpayers calculating monthly advance payments - a month, two months, etc.; first quarter, half year and 9 months.
The tax period is a calendar year.
The tax base is determined in accordance with the procedure for tax accounting of income and expenses adopted in the Tax Code. The features of determining the tax base for certain types of income and types of activities are established:
1.-- income from equity participation;
2.-- income of a simple partnership;
3.-- for activities related to the use of facilities of service industries and farms;
4.-- on trust management of property;
5.-- when transferring property to the authorized capital (fund);
6.-- upon assignment of the right of claim;
7.-- on operations with securities.
The tax is calculated at different rates (0%, 6%, 15%, 24% - for Russian organizations and 10% and 20% - for foreign organizations not related to the activities of a permanent representative office) depending on the type of income received. The amount of accrued taxes reduces taxable income.
The calculation of the tax base is carried out for the whole organization, including separate divisions.
The organization of tax accounting in an organization begins with the development of the concept of tax accounting for an organization. The concept of tax accounting is the basic theoretical principles of tax accounting and reporting.
The concept of tax accounting of an organization includes general provisions on the organization of the tax accounting system set forth in the Tax Code, and the specific forms and methods of accounting for income and expenses selected by the organization and the procedure for recognizing income and expenses.
The concept of tax accounting is developed in relation to the economic activities of the organization and the accounting system. Development can be carried out by external specialists or in-house
When forming the concept of tax accounting for a particular organization, assumptions are made about the absence of individual objects of taxation, or the choice of a certain variant of the taxable base from among the possible ones.
Forms and methods of tax accounting depend on:
1.--forms and methods of accounting;
2.-- systems for processing credentials and organizing an information system;
3.-- the number of facts of economic life that are subject to tax accounting;
4.-- specifics of the organization.
The procedure for recognition of income and expenses is determined by the organization in accordance with the requirements of the Tax Code and the selected accounting options determined by the accounting policy for tax purposes.
The development of a system of accounting and tax accounting is interconnected - it is impossible to set up tax accounting without analyzing the accounting system and the necessary accounting adjustments.
Transport tax and the procedure for its calculation
The transport tax is established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on tax, is put into effect by the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation.
When introducing a tax, the legislative (representative) bodies of a constituent entity of the Russian Federation determine the tax rate within the limits established by the Tax Code of the Russian Federation, the procedure and terms for paying it for this tax. When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer.
Taxpayers of the tax are persons who, in accordance with the legislation of the Russian Federation, have registered vehicles that are recognized as an object of taxation.
The objects of taxation are: cars, motorcycles, motor scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing vessels, boats, snowmobiles, motor sledges, motor boats, jet skis, non-self-propelled (towed vessels) and other water and air vehicles duly registered in accordance with the legislation of the Russian Federation.
Tax rates are established by the laws of the constituent entities of the Russian Federation, respectively, depending on the engine power or gross tonnage of vehicles, category of vehicles per one horsepower of the vehicle engine power, one kilogram of jet engine thrust, one register ton of the vehicle or vehicle unit.
Tax rates may be increased (reduced) by the laws of the subjects of the Russian Federation, but not more than ten times. It is allowed to establish differentiated tax rates for each category of vehicles, as well as taking into account the number of years that have passed since the year of manufacture of vehicles, and (or) their environmental class.
The number of years that have passed since the year of manufacture of the vehicle is determined as of January 1 of the current year in calendar years from the year following the year of manufacture of the vehicle.
The tax period is a calendar year.
The reporting periods for taxpayers who are organizations are the first quarter, the second quarter, the third quarter. When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation shall have the right not to establish reporting periods.
business situation
Granit LLC sold the property complex for 60,000,000 rubles, the residual value of the property complex is 68,000,000 rubles. The acceptance certificate and the certificate of ownership for the new owner were issued on September 25, 200 ..., payment from the buyer was received on December 20, 200 .... The accounting policy of LLC "Granit" provides for the "cash method" of recognition of income and expenses.
1) It is necessary to charge VAT on the sold property complex.
2) Compile accounting entries for the accrual and transfer of VAT to the budget.
According to Art. 158 of the Tax Code of the Russian Federation, the tax base for the sale of an enterprise as a whole as a property complex is determined separately for each of the types of assets of the enterprise.
If the price at which the enterprise was sold is lower than the book value of the property sold, a correction factor is applied for taxation purposes, calculated as the ratio of the company's sale price to the book value of the said property.
In the consolidated invoice, the price of each type of property is taken equal to the product of its book value by the adjustment factor.
For each type of property, the sale of which is subject to tax, the columns "VAT rate" and "VAT amount" indicate, respectively, the estimated tax rate of 15.25 percent and the amount of tax determined as the percentage share corresponding to the calculated tax rate of 15.25 percent. tax base.
Let's determine the amount of VAT on this transaction. To do this, we first calculate the correction factor.
Since the book value of the company's assets exceeds the price of its sale, it is necessary to determine K 1:
RUB 60,000,000 : 68 000 000 rub. = 0.882.
Thus, the tax base is: 68,000,000 * 0.882 = 60,000,000 rubles.
By multiplying these values by the estimated VAT rate of 15.25%, the accountant will calculate the VAT amounts for this transaction: 60,000,000 * 15.25% = 9,150,000 rubles. (for fixed assets, goods and materials).
The transfer of securities and receivables as part of a realizable enterprise is not subject to VAT.
DEBIT 76 CREDIT 91-1 sub-account "Revenue" - 60,000,000 rubles. - reflects the proceeds from the sale of the property complex;
DEBIT 91-1 subaccount "VAT" CREDIT 68 subaccount "Calculations for VAT" - 9,150,000 rubles. - VAT charged on sales.
LLC "Granit" determines income and expenses for tax purposes on a cash basis. It is written in his account policy. When using the cash method, income from the sale of this object is recognized on the date the funds are received in bank accounts or in the organization's cash desk. The basis is paragraph 2 of Article 273 of the Tax Code of the Russian Federation. If, however, as a result of the sale of a fixed asset, a loss is incurred, then it is equated to other expenses and is taken into account for the purposes of profit taxation in a special manner established by paragraph 3 of Article 268 of the Code. Such a loss is included in other expenses not immediately, but in equal shares over a period determined as the difference between the useful life of this property and the actual life of its operation until the moment of sale.
It is necessary to write off the loss starting from the month following the month in which the fixed asset was sold.
Therefore, in the income tax declaration for the 4th quarter of … year, the accountant of Granit LLC must indicate the loss from the sale of the property complex in the amount of the part corresponding to the useful life.
List of sources used
1. Tax code. Legal information system "Garant"
2. Borisov E.F. Economic theory: Textbook. allowance - 2nd ed., revised. and additional - M.: Yurayt-M, 2011. - 384 p.
3. Glukhov V.V., Dolde I.V. “Taxes. Theory and practice". St. Petersburg "Special Literature" 1996.
4. Kamaev V.D. Economic theory: Proc. for stud. higher textbook institutions 6th ed., revised. and additional - M.: Humanit. ed. center VLADOS, 2010. - 640s.
5. Panskov V.G. Taxes and taxation in the Russian Federation. Textbook for high schools. 2nd ed., revised. and additional - M.: Knizhny Mir, 2009. - 457 p.
6. Yutkina T.F. Taxes and taxation: Textbook. - M.: "INFRA-M", 2009 - 328s.
7. Fundamentals of tax law. Ed. S. Pepelyaeva, M.: Pravo, 2009 - 322 p.
8. Responsibility for violation of tax laws. Ed. Petrova G.V. M.: Infra-M, 2008 - 289 p.
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Essence, tasks and conditions of transition to the simplified system of taxation. USNO for the purposes of accounting and tax accounting. Organization, tax accounting, accounting of income and expenses. Maintaining a ledger of income and expenses. Advantages and disadvantages.
term paper, added 12/16/2008
Tax rate and methods of taxation. Payers of excises and the list of excisable goods. The procedure for determining the share of expenses taken into account for tax purposes in the current (reporting) period. Organization and maintenance of tax accounting at enterprises.
Margin trading as a type of business has a number of specific features: it does not require a large start-up capital; there are no bosses and subordinates; there is no competition for suppliers and consumers; operations of the same type that do not require the mandatory development of new techniques or skills; very high potential return combined with a high risk of loss. These features make margin trading attractive for starting exchange trading with a small starting capital.
It is quite easy to see everything with your own eyes and try it on virtual money practice accounts. But the obtained "results" must be treated very carefully and critically. Such accounts usually "live" 2-4 weeks. During this time, it is not always possible to observe all possible situations on the market. At the same time, most beginners see only what they themselves want to see - the ease and speed of increasing funds.
At the same time, we must not forget that any business always contains the opportunity to make a profit by chance. In order for the profit to be not from case to case, but regularly and regularly, an understanding of both the specifics of a particular type of business and economic laws in general is required. Only if these laws and restrictions are observed, currency trading in terms of risk becomes comparable to any other speculative trading, including in the stock or commodity markets. But then its profitability inevitably decreases to similar levels.
UDC 336.2.03.6
E. D. Sayapina, Yu. V. Kulakova, N. N. Krytsina
Novomoscope Institute of the Russian Chemical-Technological University. DI. Mendeleev. Novomoskovsk, Russia
ORGANIZATION OF TAX ACCOUNTING AT THE ENTERPRISE
Tax accounting is a system of generalizing information for determination of tax base on the basis of the given primary documents classified in accordance with the order stipulated for the Tax Code of Russian Federation and other legislative acts.
The order of the tax accounting conduction for aims of profit tax calculation of organizations stipulates a great number of different variants. The enterprise can develop such kind of accounting for profit charge which will take into account all the nuances of tax-payer activity.
Tax accounting is a system for summarizing information for determining the tax base for taxes based on the data of primary documents grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation and other legislative acts.
The procedure for maintaining tax records for the purposes of calculating corporate income tax provides for a large number of different options. The enterprise can
develop for themselves such accounting in terms of taxation of profits, which will fully take into account all the nuances of the taxpayer's activities.
The concept of tax accounting is relatively new for the domestic system of legislative regulation of the activities of economic entities. The need for separate generation of data on the size of the tax base arose simultaneously with the emergence of differences in the normative regulation of grouping and detailing data for accounting purposes and for taxation purposes.
In this regard, manufacturing enterprises faced the need to organize tax accounting and control the correctness of income tax calculations in such a way as to, on the one hand, comply with the requirements of the law, and on the other hand, minimize the resulting costs.
Currently, taxpaying enterprises are faced with the problem of choosing between two fundamentally different approaches: organizing tax accounting as an independent autonomous system and as a subsystem that uses and processes accounting data, which acts as a basic system.
The tax accounting system is organized by the taxpayer independently, based on the principle of the sequence of application of the norms and rules of tax accounting, that is, it is applied sequentially from one accounting period to another. The procedure for maintaining tax records is established by the taxpayer in the accounting policy for tax purposes, approved by the relevant order (instruction) of the head. The purpose of tax accounting is defined in the Tax Code of the Russian Federation - the formation of complete and reliable information on the procedure for accounting for the purposes of taxation of business transactions carried out by the taxpayer.
Before choosing the best way of tax accounting, it is necessary to determine the fundamental possibilities for tax accounting. There are the following fundamentally different methods of tax accounting: parallel double entry; tax chart of accounts; sub-accounts and analytical features; reservation.
Let's take a closer look at each of the above methods. Due to the fact that not only the data of primary documents, but also various intermediate and final indicators from time to time need to be “transferred” from accounting to tax accounting and vice versa, it is reasonable to keep tax accounting using the double entry method, like accounting.
To conduct tax accounting using the double entry method, you must first develop a tax accounting chart of accounts. As a chart of accounts for tax accounting, it is advisable to use a working chart of accounts of accounting. If there are no corresponding accounting accounts for any of the tax accounting indicators, then, as necessary, open sub-accounts with the necessary properties for some of the tax accounting accounts. At the same time, taxable profit should be automatically formed on account 99 “Profit and Loss” of the chart of accounts of the tax
By definition, tax accounting is not the same as accounting. If it coincided, there would be no need for tax accounting along with accounting. This means that, in principle, such business transactions are possible and will always be, for which the debit account and the credit account of the accounting accounts, which reflect the amounts characterizing this business transaction, do not match in content, name and codes with the debit and / or credit accounts. tax accounting accounts, which should reflect the same amounts characterizing the business transaction. In other words, there will always be such business transactions that in accounting and in tax accounting this business transaction will correspond to different postings, even if the chart of accounts of tax accounting completely coincides with the chart of accounts of accounting in terms of content, names and codes of accounts.
Tax information can be encoded using accounting accounts, but different tax accounts can be developed, which will accordingly form a Chart of Accounts for Tax Accounting. Tax accounts will have different names and numbers than accounting accounts - otherwise there is no point in developing them, which will lead to the appearance of new correspondence accounts. Some objects that are important for tax accounting purposes, but do not affect taxation, may be excluded from the list altogether when developing the Chart of Accounts for tax accounting. The disadvantage of the "tax Chart of Accounts" method is the tax Chart of Accounts itself, when using which accountants will have to study the new coding of accounts and new correspondence. And this is while fully preserving the duplication of information as the main defect of the first option. At the same time, the tax Chart of Accounts may consist of either balance or off-balance accounts. There is no fundamental difference between the first and second methods: in one case, a double (diagraphic) recording system is used, and in the other, a simple (uigraphic) system.
The first two considered options for tax accounting involve, with some minor differences, the parallel maintenance of two information arrays. However, the desire for an optimal database structure imposes a ban on duplication of identical data: if necessary, separate tax accounting from accounting - and this is the starting point - only differences between the first array and the second should be recorded.
The method of "sub-accounts and analytical features" is not universal. It is ideal only for those situations where the value of the indicator for tax purposes is less than for accounting purposes. But this trend is not a law. Sometimes the opposite happens: for example, expenses for accounting purposes are attributed to operating activities, and expenses for taxation purposes, since the concept of operating expenses is generally absent in tax accounting, relative to
engage in non-operating activities. In this case, the method of "sub-counting and analytical features" is powerless. The accountant has no choice but to resort to off-system accounting: in cases where the indicator is exceeded for tax purposes, reflect this value, for example, on an off-balance sheet account. It's bad, though. nevertheless, the main disadvantage of the previous methods is successfully eliminated: only the differences between tax data and accounting data are reflected, so the information array is not duplicated.
For tax accounting, another method is proposed - “reservation” - on the one hand, it has long been mastered by accountants, but, on the other hand, it is rather exotic in relation to tax accounting. Reservation as one of the methodological techniques is widely used in accounting to evaluate objects simultaneously on several numerical grounds (bases).
Tax accounting rules differ from accounting rules mainly in that they accept any expenses for taxation purposes, partially or completely excluded from the tax base. This means that the difference between accounting and tax indicators is only numerical. Even if some object is present for some purposes and absent for others, then the differences can still be considered as numerical: the value of the object in one case is equal to zero, and in the other it is not equal to zero. Thus, the reservation is quite suitable as a tax accounting technique.
The essence of the reservation is the use of so-called contra accounts. Depending on which account the counter is opposed to, it is called either contractual (if it is opposed to an active account) or counterpassive (if it is opposed to a passive account). The differences between accounting and tax accounting come down to a different assessment of the same objects, therefore reservation can be taken as the basis for developing a tax accounting methodology. Taking as the base value the cost of the object, determined in accordance with the accounting rules, they must receive on the contra account the difference between the "accounting" value of the object and its "tax" value.
Undoubtedly, all the considered options for tax accounting are not exhausted. Each of the above methods has its own advantages and disadvantages. The choice depends on the specific economic situation in the business entity.
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2. Popova L.V., Vasil'eva M.V., Korostelkin M.M. Alternative options for organizing tax accounting and their analysis. // Management accounting, 2006. No. 1.S. 18-23.
