non-operating income and expenses. non-operating expense
Initially, entrepreneurship does not look like such a difficult thing. But when you start to go deeper, a lot of new factors and moments appear, with which comes the understanding that not everything has been taken into account. Well, experience is gained gradually. But surprises can be significantly reduced if you prepare well for them. And one of these working moments is non-operating expenses of the organization. What it is? When do they occur?
general information
TO non-operating expenses include those expenses of the organization that are not associated with the production of products and their subsequent sale. There are currently two types:
- Expenses incurred in current activities. More details can be found in paragraph 1 of Art. 265 of the Tax Code of the Russian Federation. An example is: spending on property that was leased; interest on loans received, as well as issued securities; negative exchange differences that arise during the revaluation of the currency in the presence of debt in it; legal costs(payment of lawyers and other persons that provide legal assistance and offer the services of representatives); contractual sanctions (penalty, fine, forfeit) that must be paid to counterparties; expenses for the cancellation of production orders, as well as for capacities that did not supply products; deductions to the reserve for doubtful debts; conservation expenses for fixed assets; premiums or discounts given to customers under certain conditions; bank service costs; other expenses that are not related to the sale and production of goods; liquidation payments.
- The second paragraph is slightly different, but the essence is similar. It includes losses that were equated to non-operating expenses. Full list available in paragraph 2 of Art. 265 of the Tax Code of the Russian Federation. As an example, we can mention the losses of previous years, which were revealed only now; losses from downtime at the enterprise due to internal production reasons; written off bad debts that cannot be covered thanks to the provision; shortages; results of fires, accidents, natural disasters and other emergencies.
It should be noted that this is not a complete composition of non-operating expenses. It’s just that if you list all the points and consider them additionally, then it will take more volume than provided in the article. Summarizing, we can say that they include any costs that reduce taxable profits.
A small digression on income
The focus is on spending. But in order to better understand the topic, it is necessary to study non-operating income and expenses in the complex. After all, by comparing the two sides of the same coin, you can get a clearer and more understandable picture. Therefore, it is necessary to make a small digression about income.
In fact, this is profit that is not related to the main activity. commercial organization. The full list is given in Art. 250 of the Tax Code of the Russian Federation. According to it, non-operating income is recognized that is not subject to Art. 249 of the Tax Code of the Russian Federation. In general, they are very tightly regulated by the state.
So, in Art. 251 of the Tax Code of the Russian Federation lists income that is not the basis for income taxes. In addition, the Regulation on the composition of costs is of interest. If speak about banking institutions, then a separate article 290 of the Tax Code of the Russian Federation is provided for them, which describes the features of separating the income of these structures from the operations in question. In addition, it is useful to study also Art. 266, 267, 278, 292, 294 and 300 of the Tax Code of the Russian Federation. In short, it must be remembered that the creation of reserves in an amount exceeding the amount used is intra-operating income. In general, the state is not very willing to miss its benefits. Therefore, non-operating income and expenses are placed in a rigid framework.
About accounting
Let's say there is a certain movement. How are non-operating expenses accounted for in this case? And what to use? For these purposes, there is account 91, which is called “Other income and expenses”. True, not he himself is needed, but his component. Namely - sub-account 91-2. When are non-operating expenses shown? To do this, let's build a small table:
Type of expense | moment of reflection |
Much depends on the type of spending that occurs. Thus, depreciation is charged monthly, while the cost of certain services or works of third-party organizations is calculated on the date of the calculation in accordance with previously concluded agreements. |
|
Interest paid on debt obligations with a maturity of more than one reporting period | Here we are talking about repayment either by date or on the last day of each month |
Negative exchange rate difference that arose during the revaluation of the currency and debt in it | In such cases, it is necessary to focus on the date of the transaction. |
Negative differences that arise when buying or selling a currency at a rate that differs from that set by the Central Bank | To do this, take the date of transfer of ownership |
Fines and penalties that are accrued due to violations of the terms of the contract | Date of their recognition or award by the court |
The amount of deductions to reserves, as well as the formation of other non-operating expenses | The date they were charged |
Of course, this is not all. But now considered general provisions which you need to focus on when non-operating expenses arise. The loss in this case is repaid according to one of several options. Therefore, a combination was made to reduce the material.
How are they reflected?
But this is not all bureaucracy. Where and how is the amount of non-operating expenses displayed? In cases where they fall under paragraph 1 of Art. 265 of the Tax Code of the Russian Federation, then they must be displayed in the Income Tax Declaration. For this, line 200 of Appendix No. 2 to sheet 02 is used. Here you must indicate the entire amount of expenses that were received during the reporting period. But that's not all. You also need to pay attention to:
- Line 201. This displays the amount of accrued interest for loans received and issued securities.
- Line 202. This includes contributions to the reserve for the provision of social protection for persons with disabilities.
- Line 204. This shows the amount that was directed to the liquidation of fixed assets, as well as the write-off intangible assets.
- Line 205. It fixes the amount of contractual sanctions aimed at compensating for damage, which is recognized by the organization or by a court decision that entered into force in the reporting tax period.
Why is there no line 203 here? The fact is that since 2015 it has not been filled. It should be noted that the indicators of lines 201-205 cannot exceed the number entered in 200.
About losses
Bureaucratic issues require that they be considered separately. All losses must be displayed in line 300 of Appendix No. 2 of sheet 02. There are also separate points here. So, line 301 indicates the amount of losses that were incurred in previous years, but revealed only in the current period. It can be embezzlement, theft and the like. Line 302 displays the amount of bad debts written off that are not covered by reserves. The values specified in 301 and 302 together should not exceed the number written in 300. But that's not all.
According to clause 5.2 of the Procedure for filling out the declaration, the indicators of lines 200 and 300 must be displayed in 040 of the same sheet 02. Although this, at first glance, is an insignificant requirement, it should not be ignored. For it is better to do everything that is necessary, so that from the outside public services there were no questions.
Study of legislation
To fully enjoy all available rights, they must be known and protected. And in order not to add unnecessary obligations, they also need to be known “by sight”. For there are non-operating indirect costs that are accounted for as profit. And for this, let's go through article 265, which takes a good look at all these expenses. In the future, attention will be paid exclusively to it with the mention of certain points of other provisions. After all, we walked through legislative support revenues, but missed expenses. Although they are the main theme.
What do non-operating expenses include? As written in article 265, they include all expenses that are not related to production and / or sales. A clear list of what can be considered from this point of view is given:
- Expenses that were directed to the maintenance of property transferred under a leasing or lease agreement, including depreciation. If organizations provide property on a systematic basis and for a fee and / or with the transfer of other exclusive rights that arise from patents for inventions, industrial designs and utility models, then this paragraph also applies to them. After all, the costs go exactly on this item.
- Expenses that come from paying interest on debt obligations of any kind. True, here it is necessary to focus on Articles 269 and 291 so that there are no problems with the regulatory authorities. In addition, this also includes the payment of interest, which is associated with the restructuring of debt on fees and taxes in accordance with the procedure provided for by the Government of the Russian Federation. In this case, the expense is the amount that was accrued for the actual time of use.
But that's not all: about securities
Let's shift our priorities. Attention is also paid to:
- Expenses for organizing the issue of own valuable papers, including preparation of the prospectus, purchase (production) of forms, their registration, maintenance and payment for the services of the registrar, depositary, provision of information to shareholders.
- Expenses for redemption of own issuance debt securities that are traded on the market. You must pay the difference between their actual value and face value.
- Expenses that are associated with the maintenance of securities that were acquired by the taxpayer. This includes payment for the services of the registrar, depository and expenses related to obtaining information.
All these non-operating expenses are provided for in Article 265. But this is far from the end.
About currency
Here it is necessary to focus on article 291. This includes expenses that were incurred due to a negative exchange rate difference. The only exception is losses from the revaluation of advances received or paid. At the same time, a negative exchange difference is recognized as that which occurs when the property is depreciated, presented in the form currency values and the requirements that are expressed in them. There is an exception to this - securities that are denominated in Money ah another state. It also applies in cases where the official exchange rate set by central bank Russian Federation. Attention is paid to the negative or positive difference that occurs due to the deviation of the sale or purchase value from the values set by the main regulator.
And a little about other non-operating expenses
What else needs to be mentioned? First of all, expenses that are aimed at creating reserves for doubtful debts. For this, the procedure established by Article 266 is used. In addition, this also includes the costs incurred by the owner of the license for the use of subsoil, within the framework of which a new offshore hydrocarbon deposit was found. It is necessary to mention the expenses that go to the liquidation of fixed assets that are decommissioned. We should not forget about the write-off of intangible assets. This includes the amount of depreciation undercharges according to the established period beneficial use. In addition, it is necessary to take into account the expenses that go to the liquidation of property, the construction and installation of which has not been completed. But in this case, it is necessary to focus on Article 267.4 of the Tax Code of the Russian Federation. It should also be mentioned about the costs associated with (dis)conservation production facilities and capacities and expenses that go to their maintenance.
Arbitration fees and court costs deserve attention. Also, non-operating expenses include expenses that go to the cancellation of production orders and to capacities that are not involved in the manufacture of products. This is discussed in more detail in Articles 318 and 319 of the Tax Code of the Russian Federation.
In addition, it is necessary to mention operations with containers. Unless, of course, they are not subject to paragraph 3 of Art. 254 of the Tax Code of the Russian Federation. You should also take into account the amount of taxes that were paid for the supply of inventories, services, works, if any. accounts payable, which is written off in accordance with paragraph 18 of article 250. In addition, it is worth mentioning the costs of banking services, holding meetings of shareholders, mobilization preparation, operations with some financial instruments(we are guided by articles 301-305 of the Tax Code of the Russian Federation), deductions to DOSAAF and premiums (discounts) to buyers.
Conclusion
Believe me, it is not in vain that even the smallest businesses are advised to hire accountants or outsource accounting. After all, a third, if not half, of this material is simply a listing of what is taken into account and under which article. And in order to understand all the nuances of non-operating expenses, they need to be studied for more than one month - or maybe even a year.
Non-operating income is according to stat. 250 of the Tax Code of the Russian Federation, the costs of the company, not named in stat. 249, but involved in the calculation process tax base business income tax. Namely, in this case, those receipts are meant that were not formed as a result of the goals of the company's work, but randomly, but nevertheless make a profit and require the transfer of income tax. A detailed list of 25 items is contained in stat. 250 of the Tax Code.
Non-operating income for income tax - list:
- Income from the participation of the firm in the work of other enterprises.
- The magnitude of positive exchange rate differences arising from settlements on foreign exchange obligations.
- The value of positive exchange rate differences from the acquisition / sale of currency.
- The amounts of penalties, penalties and/or forfeits, compensation for damage recognized by the counterparty-debtor or payable by court decision.
- Proceeds from the use of intellectual rights.
- Interest income accrued payable from borrowed liabilities.
- When forming reserves by the company, recovered amounts.
- Property or rights transferred to the enterprise free of charge.
- Income from lease/sublease obligations.
- Proceeds from transactions of participation in a simple partnership.
- Previous earnings discovered in current periods.
- Fixed assets and intangible assets received free of charge under international agreements.
- Receipts from the cost of materials received during the analysis of fixed assets.
- Charitable proceeds that are not spent for designated purposes.
- Proceeds received for the purpose of forming reserves and spent for other purposes by companies conducting activities using radiation.
- Funds from a decrease in the share or authorized capital with the simultaneous refusal of the enterprise to return the due value to the participants.
- Receipts from the return of NCOs of contributions paid earlier, provided that such amounts are included in expenses.
- Funds from the write-off of creditor obligations upon the expiration of the period established by law claim period prescription.
- Proceeds from transactions with various financial instruments.
- Receipts from the identification during the inventory activities of surplus inventory.
- Receipts from the cost of printed media products in cases of its replacement / return.
- Proceeds from income adjustment.
- Receipts from excise transactions.
- Receipts from foreign controlled economic entities.
- Cash receipts from the equivalent of securities or real estate transferred earlier for contribution to the endowment capital.
However, there are exceptions to the classification of income as income. So, it should not be taken into account when determining the income tax of the amount of deposits, advances, funds for intermediary transactions, borrowed amounts. The complete closed list contains stat. 251 NK.
How to keep track of non-operating income
When compiling reports / declarations on profits, the accountant needs to allocate amounts for non-operating receipts separately from the main sales ones. Specially provided lines can be found in Sheet 02 and its appendices.
In accounting, such amounts are taken into account on the account. 91, not 90. At the same time, some operations are reflected through other accounts, for example, gratuitous receipt of fixed assets, is carried out on the account. 98. And when forming form-2 boo. reporting “Report on financial results” non-operating income can be contributed to lines 2320 (interest), 2340 (other income).
How to generate non-operating expenses in tax accounting
Non-operating expenses are justified in terms of economic feasibility and must be confirmed primary documentation costs not directly related to sales/production. The composition of non-operating expenses includes the costs named in stat. 265 of the Tax Code of the Russian Federation: the list, in contrast to the above non-operating income, is open.
Non-operating income tax expenses - list:
- The amount of costs for property objects given under leasing transactions, including depreciation charges, provided that the activity is not systematic, in other words, it is not the main one.
- Interest payments under any loan agreements for the actual period of use of loan amounts.
- Costs arising from the issuance of securities, for example, registration, agent services, etc.
- Maintenance/maintenance costs of the purchased securities.
- Values of negative exchange rate differences, except for prepayment.
- The magnitude of negative exchange rate differences in the acquisition / sale of currency.
- Costs arising from the formation of the amounts provided for accounting policy provisions for doubtful debts of counterparties.
- Costs arising from the liquidation of fixed assets, intangible assets, construction in progress, or equipment that has not been installed.
- Costs for the maintenance of various facilities/capacities during conservation/reactivation activities.
- Payments in court or arbitration proceedings.
- Costs incurred by the enterprise in the presence of downtime in production or cancellation of orders.
- Container costs.
- Penalties for contractual obligations awarded by a court decision or recognized independently by the counterparty.
- Bank services are recognized as non-operating expenses, but not indirect.
- Costs associated with holding meetings of shareholders or other participants.
- Costs arising in the process of mobilization preparation.
- Costs arising from transactions with financial instruments.
- Costs of paying buyers/consumers the discounts/premiums stipulated by the contractual terms.
- Target deductions for lotteries.
- Other non-operating expenses may include other reasonable expenses, if primary supporting documentation is available.
What other expenses are considered non-operating for tax purposes?
According to stat. 265, paragraph 2 of the Tax Code of Russia, non-operating expenses are the amounts of losses formed in the current time. These are, first of all, losses that were formed in the past, but have been revealed only now. In addition, these are the amounts of bad debts not covered by reserves; losses from circumstances related to emergency, downtime or natural disasters; the amount of shortages; losses incurred in the purchase of contracts for the assignment of claims.
What is included in other non-operating expenses
Other non-operating expenses are various non-statutory expenses. 265 of the Tax Code of Russia, the costs accepted when the base for business profit tax is reduced, justified and confirmed. For example, this is the payment of a premium under a service agreement or the amount of an arbitration fee paid, etc. misattributed Banking services for other expenses for NU, since stat. 265 expressly provides for a separate subparagraph 15 of paragraph 1 to reflect such costs.
Non-operating expenses - what kind of account is this?
The formation of postings for non-operating costs in accounting is carried out using the account. 91 by making entries for miscellaneous expenses. Accounting details are regulated by PBU 10/99, which sometimes leads to differences in the preparation of accounting and tax reports. The moment of posting depends on the cost item, for example:
- For depreciation - reflect monthly.
- For the services performed by third-party companies - they are reflected as of the date of preparation of the documentation or according to contractual terms.
- For interest borrowed payments - reflect monthly on the last date.
- Under contractual penalties - at the moment judgment or recognition of a penalty.
- When using reserves - on the date of accrual.
When filling out the profit declaration, a special line of Sheet 02 with annexes is highlighted in the form. In form-2, all types of other expenses are entered in line 2350, and interest is reflected in line 2330.
Note! Do not confuse non-operating expenses with indirect ones, these are different terms. Such a gradation of costs is associated with the way they are assigned to the implementation / production in accordance with the norms of stat. 318.
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Non-operating expenses are those that are not directly related to the production and sale of goods (works, services). An approximate list of such expenses is given in Article 265 of the Tax Code of the Russian Federation. In particular, they include:
1) expenses for the maintenance of the leased property (if the company leases the property not more than once a year);
2) interest paid on received credits, loans and other debt obligations, as well as issued securities (within the limits);
3) expenses for organizing the issue of securities: preparation of the issue prospectus, preparation of forms, registration of securities, etc.;
4) negative exchange differences that arise when buying and selling foreign currency, as well as when revaluing property and liabilities in foreign currency;
5) sum differences in the sale (posting) of goods (works, services, property rights);
6) expenses for the formation of provisions for doubtful debts in firms, which determine income and expenses on an accrual basis. The allowance for doubtful debts can be used by the organization only to cover losses from bad debts.
7) expenses for the liquidation of buildings and equipment;
8) the cost of maintaining mothballed buildings and equipment;
9) court costs and arbitration fees;
10) the cost of canceled production orders and production that did not produce products;
11) fines, penalties and other sanctions recognized or awarded by the court for violation of the terms of contracts, as well as the amount of compensation for losses or damage;
12) taxes on the amounts of accounts payable that the company has written off due to the expiration of the term limitation period or for other reasons (for example, VAT);
13) expenses for payment of banking services;
14) losses of previous years identified in the current year;
15) losses from downtime due to internal and external reasons;
16) losses from natural disasters, fires, accidents.
The list of non-operating expenses is not closed; subject to an expanded interpretation when fulfilling the requirements of Article 252 of the Tax Code of the Russian Federation.
The tax base
The tax base is the monetary expression of profit subject to taxation.
Income and expenses of the taxpayer are recorded in cash.
Incomes received in kind as a result of the sale of goods (works, services), property rights (including barter transactions) are taken into account based on the transaction price, taking into account the provisions of Article 40 of the Tax Code of the Russian Federation
When determining the tax base, the profit subject to taxation is determined on an accrual basis from the beginning of the tax period.
The tax base for income tax is formed separately:
If profits are subject to different rates;
According to the operation for the sale of purchased goods (Article 268 of the Tax Code of the Russian Federation).
If in the reporting (tax) period the taxpayer received a loss - the negative difference between income and expenses taken into account for taxation purposes, in this reporting (tax) period the tax base is recognized as equal to zero.
Taxpayers who suffered a loss in the previous tax period have the right to reduce the tax base of the current tax period by the entire amount of the loss they received or by a part of this amount (to carry forward the loss to the future).
The taxpayer has the right to carry forward the loss for the future within ten years following the tax period in which this loss was received.
In 2006, the total amount of loss carry forward could not exceed 50% of the tax base of any reporting period and the tax period as a whole; since 2007, there has been no such restriction.
Example. The organization as of December 31, 2005 received a loss in the amount of 100,000 rubles. The tax base for income tax in 2006 amounted to 80,000 rubles, and in 2007 - 50,000 rubles, in 2008 - 25,000 rubles.
In this example, only the amount of loss amounting to 40,000 rubles could be accepted as a reduction in the tax base in 2006. (50% from 80,000 rubles). The amount of loss reducing the tax base in 2007 amounted to 50,000 rubles. (100% from 50,000 rubles). The remaining amount of loss is 10,000 rubles. (100,000 rubles - 40,000 rubles - 50,000 rubles) is carried over to 2008 and the tax base for 2008 is 15,000 rubles.
The loss resulting from the application of the 0% rate (preferential rate) is not carried forward to future tax periods in which, for example, the rate of 20% is applied.
Loss resulting from the application of special tax regimes (STS and ESHN), in the event of a transition to common mode taxation in the tax base for income tax is not taken into account
Some losses are carried forward in a special way. Such features are set for losses:
From the activities of service industries and farms (Article 275.1 of the Tax Code of the Russian Federation);
For transactions with securities (Article 280 of the Tax Code of the Russian Federation);
For operations with financial instruments of forward transactions (Article 304 of the Tax Code of the Russian Federation);
For operations with depreciable property (Article 323 of the Tax Code of the Russian Federation);
For operations on the assignment (assignment) of the right to claim (Article 279 of the Tax Code of the Russian Federation).
The organization is obliged to keep documents confirming the amount of the loss incurred during the entire period when it reduces tax base of the current tax period for the amounts of previously received losses (clause 4, article 283 of the Tax Code of the Russian Federation).
In accordance with the tax code of the Russian Federation, non-operating expenses are considered to be expenses that are not related to the production and sale of products, they also include losses incurred by the taxpayer in the current reporting period not related to core business.
In accounting, such expenses are written off under account 91 “Other income and expenses”.
Damage caused by emergency situations is reflected in account 99 “Profit and Loss”.
List of non-operating expenses
Full list of non-operating expenses listed in Art. 265 of the Tax Code of the Russian Federation, there are 23 species in total.
The main ones from the list of expenses for non-operating operations are:
- Expenses spent on the maintenance and upkeep of property that has been leased or leased.
- Interest paid on the obligations of the enterprise, bearing a debt nature. They include not only interest on loans and credits, but also interest accrued on securities issued by the organization. The amounts that were accrued for this reporting period are taken into account.
- Costs incurred in the process of manufacturing and issuing own securities(starting from the purchase of forms, registration of documentation and ending with the costs incurred in the preparation and maintenance of the relevant register and ensuring the publicity of this information, which is provided for by law).
- Costs incurred to service the acquired securities from the moment you receive information about them.
- Expenses that were formed due to the difference in the exchange rate during the revaluation of property, the value of which is reflected in foreign currency.
- Expenses incurred upon liquidation of fixed assets decommissioned, including undercharged depreciation.
This also includes expenses incurred during the liquidation (dismantling) of objects of construction in progress. Undercharged depreciation is included in non-operating expenses only if it was accrued using the straight-line method.
- The cost of conservation and re-preservation of production.
The transfer of fixed assets for conservation must have an appropriate documenting. The decision must be signed by the head of the organization. And it must be accompanied by an estimate.
- Container costs.
- Legal expenses. It should be noted that in the event that judicial order issues that are not related to the production activities of the organization are resolved, they do not go to reduce the tax base.
- Fines, penalties and other sanctions which came into force as a result of the judgment rendered.
- Expenses for the payment of taxes and fees related to the work performed, services rendered, in the event that the obligations to creditors for this supply are fulfilled in this reporting period.
This includes tax expenses: income tax, VAT, state duty.
- Banking services are also recognized as non-operating expenses.
- Expenses incurred on the payment of a premium that the seller pays to the buyer, in the event that he fulfills certain clauses of the contract, for example, when fulfilling a purchase plan in this period.
To recognize the cost of the premium paid to the buyer, when fulfilling a number of contractual obligations, this method of obtaining a discount must be prescribed in the marketing policy of the enterprise.
- Expenses that are formed during the formation of a reserve for future expenses.
- Leisure and charitable expenses.
- Funds spent on organizing and holding a meeting of shareholders, incl. rental of meeting space, postage by sending notifications and so on.
Change! By decision of the government from 1.01.2006, not only expenses for holding and organizing the annual meeting of shareholders, but also holding extraordinary meetings are recognized as non-operating.
- Other expenses not related to the main activities of the organization and having confirmation.
Losses included in non-operating expenses
Losses incurred during the reporting period and equated to non-operating expenses include:
![](https://i2.wp.com/ip911.ru/wp-content/uploads/2015/08/ubitki.jpg)
Important! If the data in the previous tax period is found to be unreliable, submit a clarifying declaration to the tax authorities in a timely manner.
- Debt obligations to the organization, which are classified as uncollectible.
- Losses incurred by organizations during the period of downtime due to internal production reasons.
- Losses resulting from fire, emergency or natural disasters.
- Lack of material assets identified during the audit or inventory in the event that the guilty person was not identified. This also includes the costs that were incurred to eliminate the consequences of the emergency, as well as the costs aimed at preventing these consequences.
Important! Properly document the event. Namely, to document that a certain natural disaster took place in the territory where the organization is located. And submit a document that indicates the amount of damage identified during the inventory process.
- Other losses.
Why is accounting for non-operating expenses so important?
The correct definition of non-operating expenses will help to reduce the tax base when calculating income tax.
If the accrual method is used when accounting for expenses, then paragraph 7 of Art. 272 of the Tax Code of the Russian Federation. In the case of applying the cash method, paragraph 3 of Art. 273 of the Tax Code of the Russian Federation.
In order for the acceptance of non-operating expenses to reduce the tax base not to raise unnecessary questions from tax authorities, it is necessary to reflect all controversial and unclear points in accounting policy organizations.
1. The composition of non-operating expenses not related to production and sale includes reasonable costs for the implementation of activities not directly related to production and (or) sale. Such expenses include, in particular: 1) expenses for the maintenance of property transferred under a lease (leasing) agreement (including depreciation on this property). For organizations that provide on a systematic basis for a fee for temporary use and (or) temporary possession and use of their property and (or) exclusive rights arising from patents for inventions, industrial designs and other types of intellectual property, the costs associated with the production and sale , are considered the costs associated with this activity; 2) expenses in the form of interest on debt obligations of any kind, including interest accrued on securities and other obligations issued (issued) by a taxpayer, taking into account the specifics provided for in Article 269 of this Code (for banks, the specifics of determining expenses in the form of interest are determined in in accordance with Articles 269 and 291 of this Code), as well as interest paid in connection with the restructuring of debts on taxes and fees in accordance with the procedure established by the Government of the Russian Federation. At the same time, interest on debt obligations of any type is recognized as an expense, regardless of the nature of the loan or loan (current and (or) investment). Only the amount of interest accrued for the actual time of using the borrowed funds (the actual time the said securities are held by third parties) and the initial yield established by the issuer (lender) in terms of the issue (issue, contract), but not higher than the actual one, is recognized as an expense; 3) expenses for organizing the issue of own securities, in particular for preparing a prospectus for the issue of securities, preparing or purchasing forms, registering securities, expenses associated with servicing own securities, including expenses for the services of a registrar, depositary, paying agent for interest (dividend) payments, costs associated with maintaining the register, providing information to shareholders in accordance with the legislation of the Russian Federation, and other similar costs; 4) expenses associated with servicing the securities acquired by the taxpayer, including payment for the services of the registrar, depository, expenses associated with obtaining information in accordance with the legislation of the Russian Federation, and other similar expenses; 5) expenses in the form of a negative exchange rate difference arising from the revaluation of property in the form of currency values (except for securities denominated in foreign currency) and claims (liabilities), the value of which is expressed in foreign currency, with the exception of advances issued (received) in including on foreign currency accounts in banks, carried out in connection with a change in the official exchange rate of foreign currency against the ruble of the Russian Federation, established by the Central Bank of the Russian Federation. For the purposes of this chapter, a negative exchange difference is recognized as an exchange difference arising from the depreciation of property in the form of currency values (except for securities denominated in foreign currency) and claims denominated in foreign currency, or from the revaluation of liabilities denominated in foreign currency; 5.1) expenses in the form of an amount difference arising from the taxpayer, if the amount of obligations and claims that have arisen, calculated at the rate of conditional monetary units as of the date of sale (posting) of goods (works, services), property rights, does not correspond to the amount actually received (paid) in rubles; 6) expenses in the form of a negative (positive) difference resulting from the deviation of the selling (purchasing) rate of foreign currency from the official rate Central Bank the Russian Federation, established on the date of transfer of ownership of foreign currency (the specifics of determining the expenses of banks from these operations are established by Article 291 of this Code); 7) expenses of a taxpayer applying the accrual method for the formation of reserves for doubtful debts (in the manner established by Article 266 of this Code); 7.1) expenses of the organization - the owner of the license for the use of the subsoil plot, within the boundaries of which the new offshore hydrocarbon deposit is located, for the formation of reserves upcoming expenses associated with the completion of activities for the production of hydrocarbons at such a new offshore hydrocarbon field (in the manner prescribed by Article 267.4 of this Code); 8) expenses for the liquidation of decommissioned fixed assets, for the write-off of intangible assets, including the amount of undercharged in accordance with due date useful use of depreciation, as well as expenses for the liquidation of objects of construction in progress and other property, the installation of which is not completed (expenses for dismantling, dismantling, removal of disassembled property), protection of subsoil and other similar works, unless otherwise established by Article 267.4 of this Code; Expenses in the form of amounts of depreciation undercharged in accordance with the established useful life are included in non-operating expenses not related to production and sale only for depreciable property, for which depreciation is charged using the straight-line method. Objects of depreciable property, for which depreciation is charged by the non-linear method, are decommissioned in the manner prescribed by paragraph 13 of Article 259.2 of this Code; 9) the costs associated with the conservation and re-activation of production facilities and facilities, including the costs of maintaining mothballed production facilities and facilities; 10) court costs and arbitration fees; 11) the costs of canceled production orders, as well as the costs of production that did not produce products. Recognition of expenses for canceled orders, as well as expenses for production that did not produce products, is carried out on the basis of acts of the taxpayer approved by the head or a person authorized by him, in the amount of direct costs determined in accordance with Articles 318 and 319 of this Code; 12) expenses for operations with packaging, unless otherwise provided by the provisions of paragraph 3 of Article 254 of this Code; 13) expenses in the form of fines, penalties and (or) other sanctions recognized by the debtor or payable by the debtor on the basis of a court decision that has entered into force, for violation of contractual or debt obligations, as well as expenses for compensation for damage caused; 14) expenses in the form of tax amounts relating to the supplied inventories, works, services, if the accounts payable (obligations to creditors) for such supply are written off in the reporting period in accordance with paragraph 18 of Article 250 of this Code; 15) expenses for banking services, including services related to the sale of foreign currency when collecting taxes, fees, penalties and fines in the manner prescribed by Article 46 of this Code, with installation and operation electronic systems document flow between the bank and clients, including "client-bank" systems; 16) expenses for holding meetings of shareholders (participants, shareholders), in particular expenses associated with renting premises, preparing and distributing information necessary for holding meetings, and other expenses directly related to holding a meeting; 17) the costs of carrying out work on mobilization preparation, including the costs of maintaining the facilities and facilities necessary to fulfill the mobilization plan, with the exception of the costs of acquiring, creating, reconstructing, modernizing, technical re-equipment of depreciable property related to mobilization capacities; 18) expenses on operations with financial instruments of futures transactions, taking into account the provisions of Articles 301-305 of this Code; 19) expenses in the form of deductions from organizations that are part of the structure of DOSAAF of Russia, for the accumulation and redistribution of funds to organizations that are part of the structure of DOSAAF of Russia, in order to ensure the training, in accordance with the legislation of the Russian Federation, of citizens in military specialties, military-patriotic education of youth, development of aviation, technical and military-applied sports; 19.1) expenses in the form of a premium (discount) paid (provided) by the seller to the buyer as a result of the fulfillment of certain conditions of the contract, in particular the volume of purchases; 19.2) expenses in the form of targeted deductions from lotteries, carried out in the amount and in the manner prescribed by the legislation of the Russian Federation; 19.3) expenses for the formation of reserves for future expenses by a taxpayer - a non-profit organization registered in accordance with federal law"On non-commercial organizations", determined in the amount and manner established by Article 267.3 of this Code; 20) other justified expenses. 2. For the purposes of this Chapter, losses incurred by a taxpayer in a reporting (tax) period shall be equated to non-operating expenses, in particular: 1) in the form of losses of past tax periods identified in the current reporting (tax) period; 2) the amount of bad debts, and if the taxpayer has decided to create a reserve for doubtful debts, the amount of bad debts not covered from the reserve; 3) losses from downtime for internal production reasons; 4) losses not compensated by the perpetrators from downtime due to external reasons; 5) expenses in the form of a shortage of material assets in production and in warehouses, at trade enterprises in the absence of perpetrators, as well as losses from theft, the perpetrators of which have not been identified. In these cases, the fact of the absence of perpetrators must be documented by the authorized state authority; 6) losses from natural disasters, fires, accidents and other emergencies, including costs associated with the prevention or elimination of the consequences of natural disasters or emergency situations; 7) losses under the transaction of assignment of the right to claim in the manner prescribed by Article 279 of this Code.
Legal advice under Art. 265 Tax Code of the Russian Federation
Question answered by phone
Question answered by phone
Question answered by phone
if not s-f VAT not accepted for deduction, it cannot be allocated independently
- Lawyer's response:
To solve this problem, several aspects must be taken into account. On the basis of paragraph 1 of Article 221 of the Tax Code of the Russian Federation, lawyers who have established lawyer offices, when calculating the tax base for personal income tax, are entitled to receive professional tax deductions in the amount of actually incurred and documented expenses directly related to the extraction of income. At the same time, the composition of these expenses accepted for deduction is determined by the taxpayer independently in a manner similar to the procedure for determining expenses for tax purposes established in Chapter 25 of the Tax Code of the Russian Federation. According to Art. 255 of the Tax Code of the Russian Federation, the taxpayer's labor costs include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to the mode of work or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees, provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements. In accordance with paragraph 1 of Article 252 of the Tax Code of the Russian Federation, justified and documented costs (and in the cases provided for by Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer are recognized as expenses. Thus, if the lawyer entered into official labor relations with the trainee (signed a fixed-term employment contract), then these costs are justified. Also, to confirm the validity of the expenses incurred (i.e., to confirm the economic feasibility), at least a couple of times the trainee needs to write reports on what he did during the working day (selected documents, participated in court hearings, got acquainted with the case, etc. .) If the employment relationship is not formalized, then payments in favor of the trainee for tax purposes cannot be recognized.
- Lawyer's response:
In accounting, the creation of a reserve is reflected in the posting: Debit 91.2 Credit 63 - deductions to the reserve for doubtful debts are included in other expenses. Chapter 25 tax code Corporate income tax also allows organizations to create allowances for doubtful debts, contributions to which reduce the tax base for income tax. They are included in non-operating expenses on the basis of subparagraph 7 of paragraph 1 of Article 265 of the Tax Code. At the same time, it should be taken into account that, firstly, only those organizations that calculate income tax on an accrual basis can create reserves for doubtful debts, and, secondly, the creation of such reserves should be provided for by the accounting policy for tax purposes. When forming reserves for doubtful debts, only overdue debts of buyers for goods delivered to them (work performed, services rendered) can be taken into account, if it is not secured by a pledge, guarantee, bank guarantee. contains a clear procedure for the formation of reserves for doubtful debts for profit tax purposes. These are the rules. Firstly, the amount of the reserve in tax accounting includes only debts with a maturity of 45 days or more. Moreover, debts with a maturity of 45 to 90 days inclusive are included in the amount of the reserve in the amount of 50 percent, and debts with a maturity of more than 90 days - in full. Secondly, the maximum amount of the reserve that can be recognized for tax purposes is determined - 10 percent of the amount of revenue of the reporting (tax) period (excluding VAT) . In addition, the Tax Code does not contain rules obliging to restore unused amounts of the reserve, but provides for the possibility of transferring the amount of the reserve not used in the reporting (tax) period to the next reporting (tax) period. Algorithm for tax accounting reserves Reserves for doubtful debts are accounted for in tax accounting as follows. 1. At the end of the reporting (tax) period, an inventory of accounts receivable is carried out in order to identify amounts of doubtful and bad debt. Based on the results of the inventory, data on receivables are generated for the following groups: doubtful debts with a maturity of more than 90 days; doubtful debts with a maturity of 45 to 90 days (inclusive); bad debts (i.e., debts to be written off). Receivables when forming a reserve, it is taken into account in full, including VAT (letters of the Ministry of Finance of Russia dated July 9, 2004 No. 03-03-05 / 2/47, Ministry of Taxes of Russia dated September 5, 2003 No. VG-6-02 / 945). 2. The amount of the reserve used in the reporting period to cover losses from writing off bad debts is calculated, and the unused balance of the reserve is determined. 3. The amount of the reserve created in the next reporting (tax) period is determined (subject to a limit of 10 percent of the amount of revenue). 4. The received amount of the reserve is compared with the unused balance of the reserve (see paragraph 2). If the amount of the reserve exceeds the balance, then the organization accrues additional reserve, including the amount of additional accrual as part of non-operating expenses. If the amount of the reserve is less unused balance, then the organization needs to reduce the reserve with the allocation of the difference to the composition of non-operating income.
Ivan Vertiporoh
SMS messages from the bank to the director's phone about the status of the current account can be included in income tax expenses: 15:00 - 17:00
Daria Andreeva
The taxable income is reduced by the amount
Irina Tarasova
When switching from UTII to USN, is it possible to write off the goods for 2014, 2015, if yes then how all at once for 3 years or only as much as was sold Time when to call back: 11:00 - 13:00
Veronika Frolova
Good afternoon! Design and survey work, the development of a feasibility study and project documentation on the object "reclamation of the reservoir" in 2011-2012. November 2013 a decision was made to terminate the activities of the production for which the accumulator functioned, respectively, a further set of measures
Valery Tolstukhin
Hello. According to paragraph 1 of subparagraph 5 of article 265 of the Tax Code of the Republic of Kazakhstan, it can be offset. According to paragraph 1 of subparagraph 5 of article 265 of the Tax Code of the Republic of Kazakhstan, it is possible to offset the balance of goods and materials at the time of registration as a VAT payer as a VAT offset. The same article indicates the possibility of using fixed assets of the enterprise for offset. The company purchased a building with utility rooms. But I bought it for cash without a corresponding invoice for 2 million tenge. How can the OS (this building) be offset And how to allocate the amount of tax from the cost of the building Thank you
Antonina Romanova
My friend and I have a dispute. I believe that in this task the lawyer is right. In accordance with Part 4 of Article 28 N 63-FZ. "On advocacy and advocacy in. Who is still right in this task? - During the desk audit activities of a lawyer, the tax inspector considered that the lawyer was not entitled to include in the expenses taken into account when calculating the tax base for personal income tax, the amounts paid to the lawyer’s trainee as salary and bonuses based on the results of the quarter.
Ilya Butusov
how to calculate a reserve for doubtful debts in accounting and tax accounting
Elena Vasilyeva
Kirill Nepyanov
What to do if the invoice is paid and production is launched, but the buyer changes his mind? We ordered products, we issued an invoice, we were paid for it. The order is already half done, but the buyer changed his mind and wants a refund. The fact that we have already used our material and incurred costs does not bother them. They said they would contact the Consumer Protection Society. How to be?
- Lawyer's response:
Valery Nevryuev
In which line of the income tax declaration should bank commissions for transferring funds fall? D91.2 K51
correct - line 200 For the purposes of taxation of profit, the costs of paying for bank services for the transfer of funds are taken into account as part of other expenses related to production and (or) sale line 040 Indirect costs expenses for ...
Vitaly Turishchev
QUESTION ON THE SUBJECT TAX ACCOUNTING. ON TAX ACCOUNT. What expenses can an accountant reduce income by calculating TAXABLE PROFIT?
The main criteria are established in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation. Expenses must be: - justified; - documented; - Produced to carry out activities aimed at generating income.
- Lawyer's response:
Of course it turns on. The reason is subparagraph 5 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation: "expenses in the form of a negative exchange rate difference arising from the revaluation of property in the form of currency values (with the exception of securities denominated in foreign currency) and claims (obligations), the value of which is expressed in foreign currency , with the exception of advances issued (received), including on foreign currency accounts in banks, carried out in connection with a change in the official exchange rate of foreign currency against the ruble of the Russian Federation, established by the Central Bank of the Russian Federation. "
Karina Kulikova
Help solve the problem of ACCOUNTING! wiring!. 01.06. the organization concluded loan agreement with a bank. According to the agreement, a loan is issued by the bank for the acquisition of fixed assets for a period of 93 days at 12% per annum. 04.06. a loan in the amount of 565,000 rubles was credited to the organization's current account. 20.06. the warehouse of the organization from the supplier received technological equipment worth 510,500 rubles. , plus VAT-18%. 28.06. equipment has been put into operation. reflect accounting entries business operations. Determine the initial cost of technological equipment.
- Lawyer's response:
According to Art. 257 Tax Code of the Russian Federation initial cost a fixed asset is defined as the sum of expenses for its acquisition, construction, manufacture, delivery and bringing it to the state in which it is suitable for use, with the exception of value added tax and excises, except as provided for by the Tax Code of the Russian Federation. At the same time, with regard to expenses on interest on loans and borrowings, the Tax Code of the Russian Federation contains a special rule, namely subpara. 2 p. 1 art. 265 of the Tax Code of the Russian Federation. According to sub. 2 p. 1 art. 265 of the Tax Code of the Russian Federation, expenses in the form of interest on debt obligations of any kind are included in non-operating expenses, taking into account the specifics provided for in Article 269 of the Tax Code of the Russian Federation. Postings: Dt 51 Kt 66 - 565,000 Dt 08 Kt 60 - 510,500 and Dt 19.1 Kt 60 - 91,890 Dt 60 Kt 51,602,390 - paid to the supplier for fixed assets Dt 01 Kt 08 - 510,500 - OS put into operation Dt 91.2 Kt 66 - accrued interest on the loan.
Nikita Yustratov
The taxable income is reduced by amounts. Taxable income is reduced by: Choose one answer: a. excess hospitality expenses; b. positive exchange rate differences; c. positive sum differences
- Lawyer's response:
Your question is incorrect! There is nothing to choose here! According to paragraphs. 5 p. 1 art. 265 of the Tax Code of the Russian Federation, non-operating expenses include expenses in the form of a NEGATIVE exchange difference arising from the revaluation of property in the form of currency values and claims (liabilities), the value of which is expressed in foreign currency. For the purpose of profit taxation, the exchange rate difference arising from the depreciation of property in the form of currency values and claims or from the revaluation of liabilities denominated in foreign currency is recognized as negative. For the purposes of taxation of profits, a positive sum difference is non-operating income on the basis of subparagraph 11.1 of Article 250 of the Tax Code of the Russian Federation. Therefore, it increases rather than reduces the income tax base. And excess entertainment expenses are not taken into account at all when calculating income tax!
Vyacheslav Belyushin
tell me the problem is solved correctly?. Task 8 The accounting policy of Matryoshki LLC provides for cash basis income recognition. In the reporting period, 295,000 rubles were credited to the current account for products sold. including value added tax. The actual material costs incurred amounted to 47,000 rubles. Other costs amounted to 23,000 rubles. Accrued depreciation in the amount of 15,000 rubles. Received contributions to the authorized capital in the amount of 100,000 rubles. Regional rate corporate income tax is set at 15.5%. Task: calculate the corporate income tax that Matryoshki LLC must pay at the end of the reporting period in federal budget and the budget of the subject of the Russian Federation and justify the answer. Solution. 1. Determine the tax base. In accordance with Article 274 of the Tax Code of the Russian Federation Article 247 of the Tax Code of the Russian Federation Article 248 of the Tax Code of the Russian Federation Article 252 of the Tax Code of the Russian Federation Article 251 of the Tax Code of the Russian Federation Article 286 of the Tax Code of the Russian Federation Article 284 of the Tax Code of the Russian Federation in the amount of 20%, of which the amount of tax calculated at the tax rate of 2%, is credited to the federal budget, and the amount of tax calculated at a tax rate of 18% is credited to the budgets of the constituent entities of the Russian Federation. At the same time, the laws of the constituent entities of the Russian Federation may lower the tax rate payable to the budgets of the constituent entities of the Russian Federation to certain categories taxpayers. At the same time, the indicated tax rate cannot be lower than 13.5%. a) calculate the amount of tax: 165,000 rubles. × (2% + 15.5%) = 28875 rubles. , of which: - to the federal budget: 165,000 rubles. × 2% = 3300 rubles. ; - to the budget of the constituent entity of the Russian Federation: 165,000 rubles. × 15.5% = 25575 rubles.
Ekaterina Matveeva
Acts in euros. Is it possible?. Tell me, please, we paid the bill in euros (direct payment was made in rubles at the exchange rate of the Central Bank on the day of payment). The closing company put up in euros, my accounting department does not accept and that's it ... Ours demand in rubles, the contractor insists that he will not redo it. Is it legal to issue deeds in euros? Thank you in advance!
- Lawyer's response:
The invoice for payment may be in euros, as it is issued on the basis of an agreement and is not primary document. paragraph 2 of Art. 317 of the Civil Code of the Russian Federation - monetary obligation can be expressed in foreign currency if it is payable in rubles. Consequently, civil law allows for the execution of documents in u. e. or currency. At the same time, the monetary obligation in accounting must be expressed in rubles (clause 1, article 317 of the Civil Code of the Russian Federation). A document drawn up in a foreign currency and not containing a ruble expression business transaction, does not meet the requirements of paragraph 1 of Article 8 of Law No. 129-FZ. TORG-12 - columns 11 and 15 are intended to reflect the cost in rubles and kopecks. Therefore, it is certainly possible to accept a document in foreign currency, but be prepared that during the check, the tax authorities can remove this document from expenses and you will have to prove your case in court, by the way, the court in this situation is often on the side of the taxpayer.
Igor Neumoin
Please, experts on taxes, check the task, otherwise I can’t fill out a declaration. According to the accounting policy of the enterprise, revenue is determined at the time of payment for the shipped products. The balance sheet profit amounted to 2050 thousand rubles. The amount of proceeds of unpaid products amounted to 250 thousand rubles, and its cost was 185 thousand rubles. For this reporting period, hospitality expenses in the amount of 10 thousand rubles were reimbursed. Calculate the tax base, determine the amount of income tax. Fill out the declaration. Solution: The object of taxation for corporate income tax is the profit received by the taxpayer. Profit for Russian organizations is recognized - income received, reduced by the amount of expenses incurred. Income, in turn, includes: 1) income from the sale of goods (works, services) and property rights; 2) non-operating income. Sales income is recognized as proceeds from the sale of goods (works, services) both of own production and previously acquired, proceeds from the sale of property rights. Sales proceeds are determined on the basis of all receipts related to payments for sold goods (works, services) or property rights expressed in cash and (or) in kind. Depending on the method of recognition of income and expenses chosen by the taxpayer, receipts related to settlements for goods (works, services) sold or property rights are recognized for the purposes of this Chapter in accordance with Article 271 or Article 273 of the Tax Code. In accordance with Art. 271 of the Tax Code for income from sales, the date of receipt of income is the date of sale of goods (works, services, property rights), determined in accordance with paragraph 1 of Article 39 of the Tax Code, regardless of the actual receipt of funds (other property (works, services) and ( or) property rights) in their payment. Thus, sales revenues will amount to 250 tr. - 185 tr. = 65 tr. The taxpayer reduces the income received by the amount of expenses incurred (with the exception of the expenses specified in Article 270 of the Tax Code). Reasonable and documented expenses (and in the cases provided for in Article 265 of the Tax Code, losses) incurred (incurred) by the taxpayer are recognized as expenses. Other costs associated with the production and sale include hospitality costs associated with the official reception and maintenance of representatives of other organizations participating in negotiations in order to establish and maintain cooperation, in the manner provided for in paragraph 2 this article. The profit will be 65 tr. - 10 tr. = 55 tr. When determining the tax base, the profit subject to taxation is determined on an accrual basis from the beginning of the tax period. 2050 tr. + 55 tr. = 2105 tr. Income tax is determined based on the tax base and tax rate. The income tax rate for 2009 in accordance with the RF Tax Code is set at 20 percent, while: the amount of tax calculated at a tax rate of 2 percent is credited to the federal budget; the amount of tax calculated at the tax rate of 18 percent shall be credited to the budgets of the constituent entities of the Russian Federation. Based on the foregoing, the amount of income tax will be: 2105 tr. * 20% = 421 tr. Including to the federal budget: 2105 tr * 2% = 42.1 tr. To the budget of the constituent entities of the Russian Federation: 2105 tr. * 18% = 378.9 tr.
I think that you have solved the problem correctly.
Christina Kozlova
Please let me know what is the correct solution. Task 1. The accounting policy of Matryoshki LLC provides for the cash method of income recognition. 2. In the reporting period, 295,000 rubles were credited to the current account for previously shipped products. including value added tax. 3. Produced and documented material costs amounted to 47,000 rubles. 4. Other costs associated with production and sales amounted to 23,000 rubles. 5. Accrued depreciation in the amount of 15,000 rubles. 6. As a contribution to authorized capital received 100,000 rubles. 7. The regional corporate income tax rate is set at 15.5%. Calculate the advance payment for corporate income tax that Matryoshki LLC must pay at the end of the reporting period to the federal budget and the budget of a constituent entity of the Russian Federation. DECISION Income: 1. 295,000 (VAT 53,100) 2. 100,000 rubles. Costs: 1. 47,000 rubles. 2. 15000 rub. 3. 23000 rub. Revenue \u003d (295000 + 100000) - (47000 + 15000 + 23000) \u003d 395000-85000 \u003d 310000 rubles. Income tax - 310,000 * 15.5% = 48,050 rubles. Advance payment RUB 12012.50 Solution. 1. Determine the tax base. In accordance with Article 274 of the Tax Code of the Russian Federation, the tax base for corporate income tax is the monetary expression of profit subject to taxation. At the same time, according to Article 247 of the Tax Code of the Russian Federation, income for Russian organizations is recognized as income received, reduced by the amount of expenses incurred, which are determined in accordance with Chapter 25 of the Tax Code of the Russian Federation. According to article 248 of the Tax Code of the Russian Federation, income includes income from the sale of goods (works, services) and property rights and non-operating income. In turn, on the basis of Article 252 of the Tax Code of the Russian Federation, justified and documented costs (and in the cases provided for by Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer are recognized as expenses. Expenses, depending on their nature, as well as the conditions for implementation and areas of activity of the taxpayer, are divided into expenses related to production and sale, and non-operating expenses. In accordance with Article 251 of the Tax Code of the Russian Federation, income in the form of property, property rights or non-property rights having a monetary value, which are received in the form of contributions (contributions) to the authorized (share) capital (fund) of an organization (including income in the form of an excess of the placement price of shares ( shares) over their nominal value (initial size) are not taken into account when determining the tax base. - (295,000 rubles × 18 / 118) \u003d 250,000 rubles. ; b) calculate the costs: 47,000 rubles. + 23000 rub. + 15000 rub. = 85,000 rubles. ; c) calculate the profit: 250,000 rubles. - 85,000 rubles. = 165,000 rubles. 2. Calculate corporate income tax. According to article 286 of the Tax Code of the Russian Federation, the tax is defined as the percentage of the tax base corresponding to the tax rate. The tax rate is set by Article 284 of the Tax Code of the Russian Federation at a rate of 20%, of which the amount of tax calculated at a tax rate of 2% is credited to the federal budget, and the amount of tax calculated at a tax rate of 18% is credited to the budgets of the constituent entities of the Russian Federation. At the same time, the laws of the constituent entities of the Russian Federation may reduce the rate of tax payable to the budgets of the constituent entities of the Russian Federation for certain categories of taxpayers. At the same time, the specified tax rate cannot be lower than 13.5%. a) calculate the amount of tax: 165,000 rubles. × (2% + 15.5%) = 28875 rubles. , of which: - to the federal budget: 165,000 rubles. × 2% = 3300 rubles. ; - to the budget of the constituent entity of the Russian Federation: 165,000 rubles. × 15.5% = 25575 rubles. Answer: according to the results of the reporting period, Matryoshki LLC must pay corporate income tax in total amount 28875 rub. , of which 3300 rubles. - to the federal budget and 25575 rubles. - to the budget of the subject of the Russian Federation.
- Lawyer's response:
The first solution is not correct, the second is correct In the first one, VAT was incorrectly calculated, incomes were not correctly reflected 100,000 are not incomes, and, accordingly, income tax is also incorrectly calculated. In addition, advance payments mean only that we calculate the profit at the end of the year, and before that everything is considered an advance, and not that we divide the profit into 4 parts.
Vadim Khromtsov
Accounting What are direct costs?
- Lawyer's response:
Article 318 If a taxpayer determines income and expenses on an accrual basis, production and sales expenses are determined subject to the provisions of this article. For the purposes of this chapter, production and sales expenses incurred during the reporting (tax) period are divided into: 1) direct; 2) indirect. Direct costs may include, in particular: material costs determined in accordance with subparagraphs 1 and 4 of paragraph 1 of Article 254 of this Code; labor costs for personnel involved in the production of goods, performance of work, provision of services, as well as the costs of compulsory pension insurance, which go to finance the insurance and funded part labor pension, for compulsory social insurance in case of temporary disability and in connection with motherhood, compulsory health insurance, compulsory social insurance against accidents at work and occupational diseases, accrued on the specified amounts of labor costs; the amount of accrued depreciation on fixed assets used in the production of goods, works, services. Indirect expenses include all other amounts of expenses, with the exception of non-operating expenses, determined in accordance with Article 265 of this Code, carried out by the taxpayer during the reporting (tax) period. The taxpayer independently determines in the accounting policy for tax purposes a list of direct costs associated with the production of goods (performance of work, provision of services). 2. At the same time, the amount of indirect expenses for production and sale, carried out in the reporting (tax) period, is fully related to the expenses of the current reporting (tax) period, taking into account the requirements provided for by this Code. In a similar manner, non-operating expenses are included in the expenses of the current period. Direct costs relate to the costs of the current reporting (tax) period as the sale of products, works, services, in the cost of which they are taken into account in accordance with Article 319 of this Code. Taxpayers providing services are entitled to attribute the amount of direct expenses incurred in the reporting (tax) period in full to the reduction of income from production and sales of this reporting (tax) period without distributing to the balance of work in progress. 3. In the event that, with regard to certain types expenses in accordance with this Chapter, there are restrictions on the amount of expenses accepted for taxation purposes, then the basis for calculating the maximum amount of such expenses is determined on an accrual basis from the beginning of the tax period. At the same time, for the taxpayer's expenses related to voluntary insurance(pension provision) of its employees, in order to determine the maximum amount of expenses, the term of the agreement in the tax period, starting from the date of entry into force of such an agreement, is taken into account.
Zinaida Ryabova
write-off OS. Please tell me, what is the procedure for writing off depreciated fixed assets of a private institution? Is there any regulation on this issue? ? I will be very grateful! !
- Lawyer's response:
Equipment becomes obsolete, wears out, fails. Sometimes it is advisable to write it off rather than carry out repairs, which are often costly. The procedure for writing off fixed assets in accounting is regulated by the Methodological Guidelines approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n. The decision on the impossibility of further use of the fixed asset and its write-off is made by a commission established in accordance with the order of the head. Members of the commission determine the reason for the write-off: physical and obsolescence, violation of operating conditions, accidents, etc. If the property has become unusable before the end of its useful life (prematurely), the persons responsible for this are determined. In addition, members of the commission find out whether it is possible to use in the future individual components, parts, materials of the retiring object, exercise control over the seizure of non-ferrous and precious metals, determine their weight. If the commission came to the conclusion that the fixed asset must be decommissioned and liquidated, then after the completion of the liquidation of the facility, an act of decommissioning is drawn up, which is approved by the head of the organization. It reflects the year of creation of the object, the date of receipt by the organization, the date of commissioning, the initial cost (for revalued objects - replacement), the amount of accrued depreciation, the reasons for writing off and the possibility of using both the object itself and its individual components and parts. The unified forms of acts on the write-off of fixed assets were approved by the Decree of the State Statistics Committee of Russia dated January 21, 2003 No. 7. To write off a motor vehicle that has become unusable, an act in the form No. OS-4a is used, for another fixed asset object - in the form No. OS-4, and for a group of fixed funds that are not motor vehicles - according to the form No. OS-4b. Each document is made in two copies. One is transferred to the accounting department, the other remains with the person responsible for the safety of fixed assets. It is the basis for the delivery to the warehouse and the sale of material assets and scrap metal remaining as a result of the write-off of the fixed asset. These material values are accepted for accounting on the basis of a receipt order in the form No. M-4, approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. Upon liquidation of a real estate object, acts are drawn up according to the forms No. KS-9 and KS-10, approved by the Decree of the State Statistics Committee of Russia dated 11.11.99 No. 100. income tax In tax accounting, the costs of liquidation of decommissioned fixed assets are included in non-sales (subparagraph 8 paragraph 1 of article 265 of the Tax Code of the Russian Federation). Such expenses include amounts of depreciation undercharged in accordance with the established useful life, expenses for dismantling, dismantling and removal of disassembled property. As in accounting, the write-off of a fixed asset is executed by order of the head of the organization and an act on the write-off (liquidation) of fixed assets (forms No. OS-4, OS-4a and OS-4b), signed by members of the liquidation commission. An important point: an act on the write-off (partial write-off) of an object of fixed assets with a reflection financial result from liquidation can be fully drawn up only after the completion of the liquidation (partial liquidation) of the fixed asset. The liquidation process can be quite lengthy. A situation is possible when a fixed asset is decommissioned (liquidation has begun) in one tax period, and liquidation is completed in another. Liquidation costs are taken into account as part of non-operating expenses as of the date of liquidation (when drawing up act No. OS-4, OS-4a or OS-4b). This follows from paragraph 1 of Article 272 of the Tax Code of the Russian Federation, according to which expenses accepted for tax purposes are recognized as such in the reporting (tax) period to which they relate. Focus on Guidelines 91n. (can't add link, sorry)
Roman Semikolenov
ODA and OHR, which can be distributed as direct. What general production and general running costs can be classified as direct (in accordance with the method of distribution of indirect costs used by the enterprise), and which cannot? Is there any normative act on this occasion?
- Lawyer's response:
And then the 25th Chapter of the Tax Code of the Russian Federation))) There are no others, but the fact that everything is on your 26th account, well, what can you do))) make yourself closing on intermediate monthly acts, write it down in the accounting policy, ask the management to close these acts, and do not suffer with the completion, the management does not want to suffer)))))) take for yourself the simplest way to determine the incompleteness, and the expenses that, in addition to the management apparatus, are all attributed immediately to account 20 (well, there are salaries, accruals, rent, etc. I think they you have the biggest and then what kind of overhead costs you can have if you are doing projects (well, you can certainly manage to call the salary of the head of the department as such, because he has several projects, but not all, there are also projects in other departments) current 20 and 26 Well, it seems to me so)))))))) Direct costs may include, in particular: material costs determined in accordance with subparagraphs 1 and 4 of paragraph 1 of Article 254 of this Code; labor costs of personnel involved in the production of goods, performance of work, provision of services, as well as the costs of compulsory pension insurance used to finance the insurance and funded part of the labor pension for compulsory social insurance in case of temporary disability and in connection with motherhood, mandatory medical insurance, compulsory social insurance against industrial accidents and occupational diseases, accrued on the specified amounts of labor costs; the amount of accrued depreciation on fixed assets used in the production of goods, works, services. Indirect expenses include all other amounts of expenses, with the exception of non-operating expenses, determined in accordance with Article 265 of this Code, carried out by the taxpayer during the reporting (tax) period. The taxpayer independently determines in the accounting policy for tax purposes a list of direct costs associated with the production of goods (performance of work, provision of services).
What is included in income under the simplified tax system is written in article 346.15 of chapter 26.2 of the Tax Code of the Russian Federation Article 346.15. Procedure for determining income 1. When determining the object of taxation, taxpayers take into account the following income: income from sales, determined in accordance with Article 249 of this Code; non-operating income determined in accordance with Article 250 of this Code. What is included in the costs is written in article 346.16, in paragraph 1, 36 sub-paragraphs are named in the list. 2. Expenses specified in paragraph 1 of this Article shall be accepted subject to their compliance with the criteria specified in paragraph 1 of Article 252 of this Code. The expenses specified in subparagraphs 5, 6, 7, 9 - 21, 34 of paragraph 1 of this article are accepted in the manner prescribed for the calculation of corporate income tax by articles 254, 255, 263, 264, 265 and 269 of this Code.
Art. 269 of the Tax Code of the Russian Federation. In particular, par. 4 p. 1 art. 269 of the Tax Code of the Russian Federation established that in the absence of debt obligations to Russian organizations issued in the same quarter on comparable terms, as well as at the choice of the taxpayer limit value interest recognized as an expense is assumed to be equal to the refinancing rate of the Central Bank of the Russian Federation, increased by 1.1 times - when registering a debt obligation in rubles. At the same time, in relation to debt obligations that do not contain conditions for changing interest rate during the entire term of the debt obligation, the refinancing rate of the Central Bank of the Russian Federation, effective on the date of attraction of funds, is accepted, and in relation to other debt obligations, the rate effective on the date of recognition of expenses in the form of interest. Taxation of an individual (in the event that the loan agreement provides for the payment of interest): In accordance with paragraphs. 1 p. 1 art. 208 and paras. 1 st. 209 of the Tax Code of the Russian Federation income received by a taxpayer in the tax period (calendar year) in the form of interest received from Russian organization, is recognized as an object of taxation for personal income tax. According to paragraph 1 of Art. 224 of the Tax Code of the Russian Federation, the tax rate for such income is set at 13 percent. Therefore, the received individual interest under a loan agreement is recognized as its income and is subject to personal income tax. The organization in this case is recognized tax agent by personal income tax. Withholding from the taxpayer of the accrued amount of tax is carried out upon actual payment of the specified funds to the taxpayer or on his behalf to third parties (clauses 4, 6 of article 226 of the Tax Code of the Russian Federation). If the loan is over a year, then the entries: D 50 or 51 K 67 for the loan amount If the loan is less than a year, then the entries D 50 or 51 K 66 for the loan amount Accrued% on the loan: D 20 or 44 K 76 68 Loan repayment D 66.67 K 50.51 Personal income tax paid D68 K 51 % paid D76 K 50.51
- Lawyer's response:
The general statute of limitations is 3 years. According to Art. 392 of the Labor Code of the Russian Federation, the employer has the right to apply to the court for disputes on compensation by the employee for damage caused to the employer within one year from the date of discovery of the damage caused. In this case, the missed limitation period can be restored for a good reason. According to the Letter of the Ministry of Finance of the Russian Federation dated September 24, 2009 No. 03-03-06 / 1/610, the unreturned advance payment of the former employee is subject to general order declaring the debt uncollectible. Such debt can be taken into account as part of non-operating expenses in accordance with paragraphs. 2. p. 2. Art. 265 of the Tax Code of the Russian Federation. An exhaustive list of grounds for recognizing a debt as uncollectible is established in paragraph 2 of Art. 266 of the Tax Code of the Russian Federation For replenishment financial resources the firm can conclude a loan agreement with the founders of the organization. Therefore, they often do not provide for the payment of interest. But keep in mind that in this case the company runs the risk of encountering certain troubles. The fact is that there is a point of view according to which obtaining an interest-free loan is a service received free of charge. As a result, when calculating income tax, the organization must increase its non-operating income by the amount of interest calculated at the market rate of loan interest. Thus, it makes sense to provide for the payment of interest in the loan agreement. In addition, interest amounts are included in non-operating expenses and reduce the tax base for income tax. In doing so, one should be guided article 269 of the Tax Code of the Russian Federation. It establishes the maximum amount of interest, which can reduce the tax base for tax. It should not deviate more than 20% from the average interest rate on debt obligations received in the same quarter (or month - for those who pay monthly payments based on actual income received) on comparable terms. If the taxpayer does not have such debt obligations or is not sure about their comparability, one can proceed from the refinancing rate of the Bank of Russia multiplied by 1.1. If the loan agreement does not say anything about interest, the loan cannot be recognized as interest-free. The amount of interest in such a case is set equal to the refinancing rate of the Bank of Russia. This is stated in paragraph 1. Article 807 of the Civil Code of the Russian Federation. Let us also recall that the loan amount is not included in the organization's income for both taxation and accounting purposes. The same is true when repaying a loan - the amount of the principal debt will not increase expenses. Documents confirming the transfer of funds from the lender to the borrower must be attached to the agreement concluded in writing. The fact is that only after this the loan agreement is considered concluded (clause 1 of article 808 of the Civil Code of the Russian Federation). It is also important to determine the moment of commencement of the contract because only interest accrued for the actual time of using borrowed funds is recognized as expenses in determining income tax. This is stated in subparagraph 2 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation. As already noted, the practice of obtaining borrowed money from the founders. For various reasons, such loans are sometimes not repaid. Then, when calculating income tax, the organization must take into account non-operating income (clause 18, article 250 of the Tax Code of the Russian Federation). It is recognized when accounts payable are written off due to the expiration of the limitation period or for other reasons. The amount of such income will correspond to the amount of outstanding debt.
Ivan Shabunin
what does the reduction of the tax and reporting burden mean?
- Lawyer's response:
As a rule, this means lowering tax rates or introducing additional tax incentives. However, I don't know what will come of it. Already in 2010, the UST will be changed, instead of it, contributions to the relevant funds. Their stack will remain at the level of the current year, but then in 2011 it will increase slightly. In this regard, the Ministry of Economic Development is preparing tax breaks for businesses, which should compensate for the increase in 2011 rates for social insurance. This was stated at a meeting of the board of the Russian Union of Industrialists and Entrepreneurs by Deputy Minister economic development Stanislav Voskresensky. Indeed, from January 1, 2010, the next amendments to the Tax Code of the Russian Federation will come into force. Some of them will be included in Chapter 25 of the Tax Code of the Russian Federation. On behalf of the government, the Ministry of Industry and Trade and the Ministry of Economic Development and Trade have developed changes to the income tax that will affect all trading companies. They have already been approved by the Ministry of Finance, the drafting of the bill has begun. So far the changes are positive. Thus, it is planned to allow trading companies to write off the costs of creating and operating external amenities, in particular parking lots, through depreciation. Now such objects according to the code are included in the composition of depreciable property, but are not subject to depreciation. Because of this, disputes constantly arise. There are also plans to finally resolve the issue of the cost of staff uniforms and allow them to be written off in the same way as the costs of workwear. Fix in article 254 of the Tax Code of the Russian Federation the general maximum amount of commodity losses (in particular, from damage, destruction, scrap of goods, loss of presentation). Currently, the code does not provide for such losses. And allow to reduce income tax by the amount of losses from shortages of goods for unknown reasons without confirmation of the absence of persons guilty of embezzlement by state bodies, as required by the current Article 265 of the Tax Code of the Russian Federation. They want to limit the amount of losses in the code as a percentage of revenue. However, along with this, there will be an increase transport tax. Amendments will also be made to part 1 of the Tax Code of the Russian Federation. You can find out about it here: One of them is the reduction of reporting forms - which means a reduction in the reporting burden.