In the month next or next to the reporting. "Permanent and temporary differences"

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In the month next or next to the reporting. "Permanent and temporary differences"

The future order of the Ministry of Finance, which makes amendments to PBU 18/02 "Accounting for calculations on the income tax of organizations."

We have collected all the amendments to one table.

What is changing

PVB	Now	Will be later
Paragraph 1 point 1	The situation establishes the rules for the formation in accounting and the procedure for disclosure in the financial statements of information on calculations on the income tax of organizations (hereinafter - income tax) for organizations recognized in the procedure established by the legislation of the Russian Federation by taxpayers for income tax (except for credit institutions and State (municipal) institutions	This provision (hereinafter referred to as the Regulation) establishes the rules of formation in accounting and the procedure for disclosure in the accounting reporting of information on the fees for the income tax of organizations (hereinafter referred to credit institutions I. public sector organizations), as well as determines the relationship of the indicator reflecting the profit (loss), calculated in the manner prescribed by regulatory legal acts on accounting of the Russian Federation (hereinafter - accounting profit (loss)), and the tax base for income tax for the reporting period (hereinafter - Taxable profit (loss)), calculated in the manner prescribed by the legislation of the Russian Federation on taxes and fees.
Paragraph 2 of clause 1	The application of the situation allows to reflect in accounting and financial statements to distinguish an accounting income tax (loss) recognized in accounting, from tax on taxable profit, formed in accounting and reflected in the income tax declaration.
	"Accounting for permanent differences, temporary differences and regular tax liabilities (assets)"	"Permanent and temporary differences"
Paragraph 3 of clause 3		The participant in the consolidated group of taxpayers temporary and constant differences are determined on the basis of its tax base included in the consolidated tax base of the consolidated group of taxpayers in accordance with the legislation of the Russian Federation on taxes and fees
Paragraph 1 point 7	obligation (asset)	For the purposes of the position under constant tax consumption (income) It is understood as the amount of tax, which leads to an increase (decrease) of tax payments for income tax in the reporting period.
Paragraph 2 of clause 7		it is recognized by the organization in the reporting period, which arises a constant difference.
Paragraph 3 of clause 7	Permanent tax liability (asset)	Permanent Tax Consumption (income) equals the value defined as a product of a constant difference arising in the reporting period at the income tax rate established by the legislation of the Russian Federation on taxes and fees and the reporting date.
	For the purposes of the situation under the temporary differences, income and expenses forming accounting profits (loss) in one reporting period, and the tax base for income tax - in another or in other reporting periods are understood.	For the purposes of the situation under temporary differences, income and expenses forming accounting profits (loss) in one reporting period, and the tax base for income tax - in another or in other reporting periods, as well as the results of operations not included in accounting profit (loss ), but form a tax base for income tax in another or in other reporting periods. The temporary difference as of the reporting date is defined as the difference between the book value of the asset (obligations) and its value taken for tax purposes.
Paragraph 1 point 9	Temporary differences when forming taxable profits lead to the formation of deferred income tax.	Temporary differences lead to the formation of deferred income tax.
	Submitted temporary differences in the formation of taxable profits (loss) lead to the formation of a deferred income tax, which should reduce the amount of income tax payable to the budget in the following reporting or subsequent reporting periods. Subdued temporary differences are formed as a result: the use of different ways to recognize commercial and management costs in the cost of sold products, goods, works, services in the reporting period for accounting purposes and tax purposes; the loss transferred to the future not used to reduce earnings in the reporting period, but which will be adopted for tax purposes in subsequent reporting periods, unless otherwise provided by the legislation of the Russian Federation on taxes and fees; applications, in the case of the sale of fixed assets, various recognition rules for accounting and tax purposes for the remaining cost of fixed assets and expenses related to their sale; availability of payables for purchased goods (work, services) when using the cash receipt method for determining income and expenses for tax purposes, and for accounting purposes, based on the assumption of the temporal certainty of the facts of economic activities; other similar differences.	Submitted temporary differences lead to the formation of a deferred income tax, which should reduce the amount of income tax payable to the budget in the following reporting or subsequent reporting periods. They lead to the formation of a deferred income tax, which should increase the amount of income tax payable to the budget in the following reporting or subsequent reporting periods. Temporary differences are formed as a result: applying different rules for the formation of the initial cost and depreciation of non-current assets for accounting purposes and tax purposes; applying different ways to form the cost of the cost of sold products, goods, works, services for the purposes of accounting and tax purposes; applications, in case of sale of fixed assessment facilities, various rules for recognition for the purpose of accounting and objectives of taxation of income and expenses related to their sale; reassessment of assets at market value for accounting purposes; recognition in the accounting records of financial investments, according to which their current market value, reserves and other assets are not determined; the use of different rules for creating reserves for doubtful debts and other similar reserves for accounting purposes and tax purposes; recognition in accounting accounting of assessment obligations; the loss transferred to the future not used to reduce income tax in the reporting period, but which will be adopted for tax purposes in subsequent reporting periods; other similar differences.
	Taxable temporary differenceswhen forming a taxable profit (loss), lead to the formation of a deferred income tax, which should increase the amount of income tax payable to the budget in the following reporting or subsequent reporting periods. Taxable temporary differences are formed as a result: application of different methods of depreciation for accounting purposes and goals for determining income tax; recognition of revenue from the sale of products (goods, works, services) in the form of income from the usual activities of the reporting period, as well as recognition of interest income for accounting purposes based on the assumption of the time definiteness of the facts of economic activity, and for tax purposes - on the cash method; applications of various rules for reflection of interest paid by the Organization for providing it with cash (loans, loans) for accounting and tax purposes; other similar differences.
Paragraph 3 of clause 14	Deferred tax assets are reflected in accounting, taking into account all subtractable temporary differences, except when there is a possibility that the subtractable temporary difference will not be reduced or fully repaid in subsequent reporting periods.	Deferred tax assets are recorded in accounting, taking into account all subtractable time differences, except when there is a chance that the subtracted temporary difference will not be reduced or fully repaid in subsequent reporting periods, as well as except for the part of the consolidated taxpayer group received by the participant in the reporting The period of a tax loss taken into account in determining the consolidated tax base for this period.
Paragraph 3 of clause 20	The conditional consumption (conventional income) on income tax is taken into account in accounting on a separate subsecuit on accounting of conditional expenses (conventions) on income tax account for income and loss accounting.	For the purpose of the position under the cost of income (income) on income tax is understood as the amount of income tax recognized in the report on financial results as a value that reduces (increasing) profit (loss) before tax in the calculation of net profit (loss) for the reporting period. Consumption (income) for income tax is defined as the amount of the current income tax and deferred income tax. At the same time, the deferred income tax for the reporting period is defined as a total change in deferred tax assets and deferred tax liabilities during this period, with the exception of the results of operations not included in the accounting profit (loss). The practical example of determining the flow rate (income) on income tax and related indicators is given in annex to the Regulation.
	For the purposes of the current income tax (current tax loss), income tax is recognized for tax purposes, which is determined on the basis of the conditional consumption (conditional income), adjusted for the amount of permanent tax liability (asset), increase or decrease the deferred tax asset and deferred tax obligations of the reporting period. In the absence of constant differences, subtracted time differences and taxable temporary differences, which entail the emergence of permanent tax liabilities (assets), deferred tax assets and deferred tax liabilities, the conditional fee for income tax will be equal to the current income tax. The practical example of the calculation to determine the current income tax (current tax loss) is given in the application to the Regulation.	For the purposes of the current income tax, income tax is recognized for tax purposes, determined in accordance with the legislation of the Russian Federation on taxes and fees. ABHZ
Paragraph 3 of clause 22	based on data formed in accounting in accordance with paragraphs 20 and 21 of the provisions. At the same time, the magnitude of the current income tax must comply with the amount of the amount of the income tax reflected in the income tax declaration;	The organization can use the following ways to determine the amount of current income tax: based on data formed in accounting. At the same time, the magnitude of the current income tax must comply with the amount of the amount of the income tax reflected in the income tax declaration;
Paragraph 6 of clause 22		The current income tax by participants (including the responsible participant) of the consolidated group of taxpayers is formed on a separate account for accounting for calculations with participants in the consolidated group of taxpayers. On this account, it is reflected in the accounting records of the responsible participant in the consolidated taxpayer group, the amount of income tax on the consolidated group of taxpayers in general, to be paid to the responsible participant in the consolidated group of taxpayers to the budget based on a consolidated tax base formed outside the accounting system in accordance with the legislation of the Russian Federation on taxes and fees.
	Permanent tax liabilities (assets), changes in deferred tax assets and deferred tax liabilities, the current income tax is reflected in the report on financial results.	Consumption (income) for income tax with a subdivision for deferred income tax and the current income tax is reflected in the report on financial results as an article that reduces profits (loss) before taxation in the formation of net profit (loss) for the reporting period. The income tax relating to operations not included in the accounting profit (loss) is reflected in the financial performance statement as an article that reduces (increasing) net profit (loss) in the formation of the total financial result of the period. The difference between the amount of the current income tax calculated by the participant (including the responsible participant) of the consolidated group of taxpayers for inclusion in the consolidated tax base of the consolidated group of taxpayers, and the amount of funds due to the participant (participant) on the basis of the terms of the contract for the creation of a consolidated taxpayer group, disclosed The report on financial results is separate and denoted as a redistribution of income tax within the consolidated taxpayer group.
	If there are regular tax liabilities (assets), changes in deferred tax assets and deferred tax liabilities that correct the conditional flow rate (conditional income) on income tax, separately in explanations to the accounting balance sheet and the financial results report are revealed: constant and temporal differences arising in the reporting period and entailed adjustment of the conditional consumption (conditional income) for income tax in order to determine the current income tax; constant and temporal differences arising in past reporting periods, but entailed adjustment of the conditional consumption (conditional income) on the income tax on the reporting period; the amounts of the permanent tax obligation (asset), a deferred tax assets and a deferred tax liability; causes of changes to the applicable tax rates compared with the previous reporting period; the sums of the deferred tax asset and the deferred tax liability written off in connection with the disposal of the asset (selling, by transfer free or liquidation) or the type of obligation.	The explanations of the accounting balance and the report on financial results are revealed: a) deferred income tax due to: the emergence of (repayment) of temporary differences in the reporting period; changes in tax rules, changes in the tax rates applied; recognition (cancellation) of deferred tax assets due to changing the likelihood that the organization will receive taxable profit in subsequent reporting periods; b) the values \u200b\u200bexplaining the relationship between consumption (income) on income tax and profit rate (loss) before tax, including: applied tax rates; conditional consumption (conventional income) on income tax; permanent tax expense (income); other information necessary for users to understand the nature of indicators related to the income tax.

Example of calculation

The new version of PBU 18/02 provides a new example of determining the flow rate (income) for income tax and related indicators.

Basic data

In drawing up the financial statements for the reporting year, the organization "A" in the financial performance report reflected profits before tax (accounting profit) in the amount of 150,000 rubles. The tax base for income tax for the same period was 280,000 rubles. The income tax rate was 20%.

At the end of the reporting year, the carrying amount of the organization's assets total was less than their value taken for tax purposes by 50,000 rubles, and the balance sheet value of the Organization's obligations exceeded their value adopted for tax purposes, by 15,000 rubles.

At the end of the previous year, the carrying amount of the organization's assets exceeded their value adopted for taxation targets by 70,000 rubles, and the balance sheet value of the organization's obligations exceeded their value adopted for tax purposes, 10,000 rubles.

1. Deferred tax liability at the beginning of the reporting period (the end of the previous period)

Taxable temporary differences - 70,000 (rub.)

Subdued temporary differences - 10 000 (rub.)

Taxable temporary differences \u003d 70,000 (rub.) - 10 000 (rub.) \u003d

60 000 (rub.)

Deferred tax liability \u003d 60,000 (rub.) X 20/100 \u003d

12 000 (rub.)

2. Deferred tax asset at the end of the reporting period

Subdued temporary differences \u003d 50 000 (rub.) + 15 000 (rub.) \u003d

65 000 (rub.)

Deferred tax asset \u003d 65,000 (rub.) X 20/100 \u003d 13 000 (rub.)

3. Deferred income tax for the reporting period \u003d 13 000 (rub.) -

(-) 12 000 (rub.) \u003d 25 000 (rub.)

4. Current income tax \u003d 280,000 (rub.) X 20/100 \u003d 56 000 (rub.)

5. Consumption for income tax for the reporting period \u003d 25 000 (rub.) -56 000 (rub.) \u003d (-) 31 000 (rub.)

6. Conditional payment for income tax \u003d 150,000 (rub.) X 20/100 \u003d

(-) 30 000 (rub.)

7. Permanent tax consumption \u003d (-) 31 000 (rub.) - (-) 30 000 (rub.)

\u003d (-) 1 000 (rub.)

8. Net profit

150 000 (rub.) + (-) 31 000 (rub.) \u003d 119 000 (rub.)

150 000 (rub.) + (-) 30 000 (rub.) + (-) 1 000 (rub.) \u003d 119 000 (rub.).

116. A team that makes a decision on controversial settlement cases on claims and claims on claim meetings

A: Commission to ensure the safety of goods at the station

B: Commission of Russian Railways to ensure the safety of transported goods

Q: Commission CDM on Movement

G: Council of Arbitrators

117. The document containing the section "Document Management and Accounting of Commercial Acts and Claims"

A: Charter of Railway Transport of the Russian Federation

B: Rules for the carriage of goods by rail

Q: Transportation rule of dangerous goods by rail

G: Instructions for acts and complaint work on railways

118. Form of bookkeeping books of commercial acts drawn up for faulty transportation of goods and baggage

G: GNU-2

119. Official Signing a Book of Accounting Commercial Acts, compiled by the Nani-Fair Transportation of goods and baggage after the calendar day of recording

A: DS.

120. Form of the book record of commercial acts coming from other stations

A: GNU-3

121. Decoding abbreviation EACAPR SFTO

A: Unified automatic system of acts, claims, lawsuits of the federal transport service system

B. Unified Automatic System "Act, Claim" Certificate Services

B. Unified Automatic System of Acts, Claims, Claims System Corporate Transport Services

G. Unified Automated System of Activated Claiming System of Branded Transport Services

122. Form of the book of registration of received complaints

A. GAU-1 ^

123. The TCFTO department is engaged in registration of the complaints received

A: Claim-Iskov

B: ActOnznznon

Q: Transport Services

D: Commercial work in the field of freight transport

124. Form of the book of registration of judicial and arbitration cases

A: GAU-5

125. Form of the book of registration of the requirements of railways on compensation of amounts paid by claims

A: GAU-7

126. Form of the report on the incomplete transport of goods

A: CNO-1

127. The road that takes into account the discernment of a perishable cargo as a result of the delay

A: Departures

B: Appointments

Q: Allowed the greatest delay

128. Form of concluding for reasons and dimensions of loss, damage, damage and recognized compensation

A: GAU-3

129. Report on non-safe transport consists of ... partitions.

130. The frequency of compilation of the CNO-1 report report

A: Daily

B: By decades

Q: Monthly

G: quarterly

131. The name of the section I of the report on the incomplete transport of goods Forms CNO-1

A: Distribution of unbreakable transport and losses from them by types of disappointment

B: separation of goods from documents

Q: Claims

G: Commercial acts

132. The name of the section 7 of the CNO-1 form report

A: Commercial acts

B: Claims

Q: Disconnecting goods from documents

G: The amount of payment of losses from unbreakable traffic

133. Form of the list of transfer to the Railway account - a branch of JSC "Russian Railways" Summza loss, shortages, damage

B: GAU-3

134. The search for cargo that did not arrive at the destination station within the prescribed period, produces station

A: Departures

B: technical

Q: Intermediate

G: Appointments

135. Form of registration of applications and search deposits

G: GRU-4

136. Foundation for search for cargo

A: receipt of cargo reception

B: invoice

Q: Help Station on the Non-Communication Station

G: consignee statement

137. Term of transfer of communication No. 3297 to DVC on the search for cargo

A: For 12 hours

At 6:00

138. Number Instructions for the search for goods on the railways of the city center ...

139. Form of a book of defocable cargo, baggage and found items

G: GNU-1

140. Message Number for transmission of a manual for a defocable cargo transported by

G: 3291.

141. Instructions where examples of the formation of news of the search reports are given.

A: ActOn-Claimed work

B: Shipping and Luggage Facility

V. Inspess of trains and cars

G: wanted cargo on railways

how to say right: income for 3 months with left 85 thousand 21 kopeck or 21 kopeck

Right: ... amounted to 85 thousand 21 kopecks.


	Question number 295390.

Good day! Son, class student grade 1, asked to write a date in the notebook as follows: November 16. That is, you need to write a month with a capital letter. It seems to me that the month in this case is written with a small letter. Please clarify.