Revenue from activities with the main taxation system. Basis - general taxation system
Directory " Expenditures» in 1C Accounting 8.2 created for analytical accounting by expense accounts. It is one of the most important sections of analytical accounting in the system, and therefore it is important to use it correctly so that there are no errors when closing the month and generating reports.
Let's consider the procedure for entering cost items using an example. 1C Accounting 8 edition 3.0.
Unlike Booхgalteria 7.7, where for each cost account was provided with its own directory of cost items, in the "eight" all items are combined into a single directory common to the following cost accounts:
- 08 "Investments in non-current assets";
- 20 "Main production";
- 23 "Auxiliary production";
- 25 "General production costs";
- 26 "General expenses";
- 28 "Defect in production";
- 29 "Service industries and farms";
- 44 "Costs of sale".
Subconto "Cost Items" for all accounts is negotiable, i.e. the balance of the expense item in the balance sheet of the account cannot be seen - only turnovers.
Open reference book "Cost Items" in 1C Accounting 8 edition 3.0 you can in the accounting section "Production", subsection "References and settings", item " Expenditures«
or in the accounting section "Reference books and accounting settings", subsection "Income and expenses".
Even if we started working with an empty 1C Accounting information base, created from scratch, the reference book will be filled automatically with a list of the main cost items at the initial launch of the program.
In the process of working with the program, you can add new articles to the directory, modify existing ones and delete them (if they are not predefined elements of the directory and there are no documents in the system in which they were used). You can add new cost items directly when entering documents that contain variable "Cost item".
Types of expenses in cost items.
When typing new article costs must be specified type of expense for tax accounting purposes... It is selected from the list included in the system and which cannot be changed.
It is for the filled in "Type of expense" variable that the costs of the items fall into the items of the tax declaration for the profit tax of the organization. Requisites are required. Those. in accordance with the filling of this requisite in our database, tax accounting will be kept by item of expenditure.
Separately, you should consider the type of expense "Not taken into account for tax purposes." Such costs should include costs that, for the purposes of accounting will be attributed to expenses, and for the purposes of tax accounting cannot be attributed to expenses, for example, economically unjustified expenses (these expenses cannot affect the increase in the profit of the organization).
Such costs will be included in Form No. 2, and will not be included in the income tax return.
When PBU No. 18 is applied, such expenses form the differences - permanent and temporary.
Activities in cost items.
The switch "Item for accounting for the organization's costs" is designed to assign the item of costs to the type of activity that the organization conducts. This is due to the taxation system. If the organization conducts activities on common system taxation, then the switch in the cost item for this type of activity is set to the position "For activities with the main taxation system (general or simplified)."
If an organization conducts activities related to a special taxation procedure (in particular, UTII), then in order to reflect the costs of this type of activity, it is necessary to enter a cost item in which it is indicated "By certain types activities with a special taxation procedure ”. That is, for example, along with the item "Remuneration" for the main activity, a separate cost item "Remuneration for UTII" is set up, in which the switch is set to this position.
The third position of the switch is intended to describe costs that cannot be directly attributed to a particular activity. This is true in cases where the organization conducts several types of activities, some of which relate to general order taxation, others - to UTII, and general running costs the organization needs to be distributed.
Thus, cost items “for different types of activities” will be proportionally distributed among the types of activities at the end of the month.
The requisite "Group of articles" is optional for filling and was created for the convenience of the user. The user can keep records of costs with any level of detail, and place homogeneous costs (for example, related to one type of expense) into separate groups.
So we have considered the procedure for filling out the reference book "Cost Items" in 1C Accounting 8.
Video tutorial:
Subaccount 90.01.1 "Revenue from activities with the main tax system" is intended to summarize information on income from activities with the main tax system (general or simplified).
Analytical accounting is maintained for each type of goods sold, products, work performed and services rendered (subconto "Nomenclature groups", only turnovers) and in the context of VAT rates (subconto "VAT rates", only turnovers). Each type of goods, products, works, services is an element of the "Nomenclature groups" reference book.
Description of the parent account: Description of account 90.01 "Revenue"
Business transactions:
"Receipt of retail proceeds in an automated point of sale (retail). Recognition of income from sales for ordinary activities that are not subject to UTII"
What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- Retail Sales Report KKM "
"Receipt of retail proceeds at the cash desk of a non-automated retail outlet (retail). Recognition of income from sales for ordinary activities that are not taxed with UTII"
What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- Prihodny cash order
Retail revenue "
"Receipt of retail proceeds to the operating cash desk of a non-automated retail outlet (retail). Recognition of income from sales for ordinary activities not taxed by UTII"
What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- Receipt cash order in the "Cashier" menu, the type of operation: " Retail revenue "
"Payment for goods sold by a payment card at an automated point of sale (retail). Recognition of income from sales for ordinary activities that are not taxable UTII"
What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- Retail Sales Report in the "Sale" menu operation type: " KKM "
"Sale of goods, materials, finished products. Reflection of the buyer's debt under the contract in rubles. Recognition of income from sales for ordinary activities, not taxable UTII"
What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- Sale of goods and services in the "Sale" menu operation type: " Sale, commission "
"Performance of work, provision of services. Reflection of the buyer's debt under the contract in rubles. Recognition of income from sales for ordinary activities that are not taxed with UTII"
What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- Sale of goods and services in the "Sale" menu operation type: " Sale, commission "
"Performance of work, provision of services of a non-production nature. Reflection of the buyer's debt under the contract in rubles. Recognition of income from sales for ordinary activities, not taxable UTII"
What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- in the "Production" menu
"Return of sold goods, materials, finished products from the buyer under the contract in rubles. Reduction of income from sales for ordinary activities, not taxable UTII (reversal)"
What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- in the "Sale" menu, the type of operation: " Sale, commission "
"Reflection of the commission agent's debt for purchased goods shipped. Recognition of income from sales for ordinary activities that are not taxed with UTII (accounting with the principal)"
What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- in the "Sale" menu
"Reflection of the committent's debt on commission. Recognition of income from sales for ordinary activities not taxed by UTII (accounting with a commission agent, subcommissioner)"
What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- in the "Sale" menu
"Reflection of the agent's debt for the assets received from the buyer. Recognition of income from sales of ordinary activities not taxed by UTII (accounting with the principal)"
What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- Sales report of the commission agent (agent) in the "Sale" menu
"Reflection of the principal's debt for the services rendered by the agent. Recognition of income from sales for ordinary activities, not taxable UTII (accounting with the agent)"
What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- Report to the principal (principal) on sales in the "Sale" menu
"Sale of goods, materials, finished products. Reflection of the buyer's debt under the contract in foreign currency. Recognition of income from sales for ordinary activities, not taxable UTII"
What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- Sale of goods and services in the "Sale" menu operation type: " Sale, commission "
"Performance of work, provision of services. Reflection of the buyer's debt under the contract in foreign currency. Recognition of income from sales for ordinary activities, not taxable UTII"
What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- Sale of goods and services in the "Sale" menu operation type: " Sale, commission "
"Performance of work, provision of services of a non-production nature. Reflection of the buyer's debt under the contract in foreign currency. Recognition of income from sales for ordinary activities that are not taxed with UTII"
What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- Production Services Act in the "Production" menu
"Reduction of the buyer's debt due to the return of sold goods, materials, finished products under the contract in foreign currency. Reduction of income from sales for ordinary activities that are not taxed with UTII (reversal)"
What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- Return of goods from the buyer in the "Sale" menu operation type: " Sale, commission "
"Sale of goods, materials, finished products. Reflection of the buyer's debt under the contract in USD. Recognition of income from sales for ordinary activities that are not subject to UTII"
What document is done in
Users often have questions about how to organize accounting in the software program "1C: Enterprise Accounting 8" when combining different modes taxation. This article is devoted to the consideration of this issue.
As an example, let us consider the activities of the trading enterprise "Romashka" LLC, which is engaged in wholesale and retail trade. Wholesale trade falls under the STS (Income-Expenses), retail trade is subject to UTII. Shipment of goods, both wholesale and retail, is carried out from one common (wholesale) warehouse. Settlements with retail customers are carried out via account. 60.
Organization of separate accounting at the enterprise in the software "1C: Enterprise Accounting 8"
In a letter dated 30.11.2011 No. 03-11-11 / 296, the Ministry of Finance of Russia indicated that Tax Code RF has not established a procedure for maintaining separate accounting with simultaneous application of UTII and USN. That's why Taxpayers independently develop and approve the procedure for maintaining such accounting. The developed procedure must be enshrined in an order on accounting policy or in a local document approved by an order for the organization (order individual entrepreneur), or several documents, which together will contain all the rules regarding the procedure for maintaining separate accounting. At the same time, the applied method of separate accounting should make it possible to unambiguously attribute certain indicators to different types of entrepreneurial activity.
To implement separate accounting of income and expenses, the program uses the following methods:
- Use of different sub-accounts of income and expense accounts in the Chart of Accounts.
- Sub-accounts ending in 1 - income / expenses attributed to the main taxation system (General or USN), with an ending in 2 - income / expenses attributed to activities with a special taxation procedure (UTII).
Note. Accounting under simplified taxation regimes is maintained on the accounts of the Chart of Accounts of accounting, and tax accounting (formation of a declaration according to the simplified tax system, the book of income and expenses) in the accumulation register "Expenses of the simplified tax system". Movement on this register are generated when primary documents are posted simultaneously with the formation of accounting entries.
Settings in the reference "Cost Items". Each cost item indicates to which type of activity (taxation system) this expense belongs. The expenses collected for the period under the items attributed to the activities with the main system will be closed on the account. 90.02.1 (the cost of the main activity, in our example of STS). Expenses collected under items related to activities with a special taxation procedure will be closed on account. 90.02.2 (the cost of the UTII taxation system). Distributable costs, that is, costs that cannot be attributed to a specific type of activity, at the end of the month will be allocated to the debit of subaccounts of the account. 90.02 in proportion to the income received in accordance with Article 272 of the Tax Code of the Russian Federation.
Important! This setting affects the closure of costly accounts by processing "Close of the month" and the formation of accounting statements and does not affect the completion of the Book of Income and Expenses Accounting and the Declaration on the STS.
Field "Expenses (OU)" in the primary documents for the recognition of expenses, it is necessary to fill in for the distribution of expenses by taxation systems according to tax accounting, that is, the formation of KUDiR and filling Tax return according to STS:
Expenses for tax accounting purposes under the simplified tax system can be:
Using different item groups... Using different types activities, it is recommended to use different nomenclature groups:
Separation warehouse accounting (that is, using a separate warehouse for each activity) is possible, but not required.
Recognition of expenses under a simplified taxation system
1. Legislative framework
The list of expenses for which the organization is entitled to reduce the income received by applying the simplified tax system and having chosen income reduced by the amount of expenses as an object of taxation is given in clause 1 of Art. 346.16 of the Tax Code of the Russian Federation.
At the same time, unlike the procedure for taxing the profits of organizations provided for in Chapter 25 of the Tax Code of the Russian Federation, this list is exhaustive, that is, it is closed, therefore, the taxpayer has no right to include costs that are not listed in this list (see, for example, letters from the Ministry of Finance Russia dated 04.06.2012 N 03-11-11 / 175, dated 29.12.2009 N 03-11-06 / 2/269, the Federal Tax Service of Russia in Moscow dated 15.11.2010 N 16-15 / 119850).
In addition, it is necessary that the costs accounted for in the simplified tax system meet the following criteria:
- the expense must correspond to the profile of the business;
- the expense must be confirmed and paid;
- the expense must be incurred to carry out activities aimed at generating income.
2. Implementation in PP "1C: Enterprise Accounting 8"
The procedure for recognizing expenses for tax purposes in the simplified tax system is configured in the accounting policies of organizations.
Menu: Enterprise - Accounting policy- Accounting policies of organizations
Events closed for editing are required. All other events must be defined by the user in accordance with the legislation of the Russian Federation and the specifics of their activities.
When carrying out various types of expenses, the program keeps records of the passage of expenses of the entire list of events (statuses) necessary to recognize this expense as reducing tax base according to the simplified tax system.
To store this chain of passing statuses in the program, the accumulation register "Expenses under the simplified taxation system" is intended:
For clarity, we will group expenses by type and show movements by status before entering the Income and Expense Book according to the settings of our accounting policy:
Consumption type | Event | Status |
---|---|---|
1. Material costs | Receipt of inventories | Not written off, Not paid |
Payment for materials to the supplier | Not written off (goes to KUDiR) | |
2. Expenses for the purchase of goods | Receipt of goods | Not written off, Not paid |
Payment to the supplier for goods | Falls into KUDiR | |
Sale of goods to the buyer | ||
3. Services | Service receipt | Not paid |
Payment to the supplier | Falls into KUDiR | |
4. Wage and deductions from payroll | Payroll | Not paid |
Payment of wages | Falls into KUDiR | |
5. Taxes, fees | Calculation of taxes, fees | Not paid |
Payment of taxes, fees | Falls into KUDiR |
Note: expenses can pass statuses in any order, but only the amount of expenses that passed all the necessary statuses will be recognized to reduce the tax base.
The allocated costs will fall into the KUDiR only after the routine operation on distribution between taxation systems ("Distribution of expenses by type of activity for the simplified tax system"):
Consider in the software "1C: Enterprise Accounting 8" the reflection of the chain business transactions typical for organizations engaged in trading activities.
Formation of primary documents
1. Arrival of goods
This operation is reflected in the document "Receipt of goods and services":
If the supplier of goods has issued VAT, we include it in the cost of purchased valuables using the "Prices and Currencies" button:
Note! The field "Expenses (OU)" must be filled in. If the field is not filled in, these expenses are considered ineligible for tax purposes.
When posting a document, accounting entries will be generated:
Tax accounting movements in the register "Expenses under the simplified taxation system":
2. Payment to the supplier for goods
This operation will be reflected in the document "Write-off from the current account":
Entries in the register "Expenses under the simplified taxation system":
Income and expenses under the simplified tax system are recognized cash method... Therefore, the amount transferred to the supplier falls into column 6 "Total expenses" of the KUDiR. But since the last condition "Sale of goods to the supplier" has not yet been met, these costs do not yet fall into column 7 (that is, they do not reduce the tax base):
3. Sale of goods to a wholesale buyer
This operation is reflected in the document "Sale of goods and services":
Note! Income and expense accounts are indicated for the main activity (STS). The corresponding nomenclature group "Wholesale" has been selected as analytics.
When posting a document, the following transactions will be generated:
The cost of goods sold, including VAT issued by the supplier, falls into the Income and Expense Book:
It is the formed register "Deciphering KUDiR" when conducting primary document signals the inclusion of expenses in the tax base for the simplified tax system.
Since the organization uses one common warehouse for the wholesale and retail, sales both wholesale and retail will be reflected in the document "Sale of goods and services" (the document "Report on retail sales" is intended only for sale from a warehouse with the type "Retail").
note to fill in the accounts of income and expenses for activities taxed with UTII (90.01.2, 90.02.2), and to select the appropriate nomenclature group "Retail".
When posting a document, the following transactions will be generated:
When combining the USN and UTII modes, the program records the expenses and incomes on UTII on the auxiliary off-balance account USN.01 "Settlements with buyers for UTII activities."
During execution, the register "Expenses under the simplified taxation system" is also formed with the status of writing off expenses "Not accepted":
5. Receiving payment from a retail buyer
To reflect this operation, we will enter the document "Receipt cash order" with the operation type "Payment from the buyer":
When posting a document, transactions and movements will be generated in the "Income and Expense Book" register:
The received retail revenue falls into column 4 "Income total":
6. Receiving an advance payment from the buyer
Let's reflect this operation using the document "Receipt to the current account":
When receiving an advance payment from a buyer (for a non-cash or cash settlement) in the document, you must pay attention to filling in the field "Reflection of advance payment in OU". Attribution to a particular taxation regime will depend on the completion of this field.
When posting a document, the following transactions will be generated:
7. Receipt of the service
Let's reflect the service for the delivery of goods using the document "Receipt of goods and services":
Shipping costs are attributable. To distribute costs between taxation systems for tax accounting in the "Expenses (OU)" field, indicate "Distributed".
For accounting purposes, we will show the program that these costs need to be allocated by choosing the cost item to be allocated.
The delivery costs will be attributed to the account. 44, as analytics we will select the item of expenses "Delivery":
8. Calculation of taxes
The accrual of taxes and fees in the program is reflected in the document "Operation (accounting and tax accounting)":
9. Payment of taxes
We list the advance payment according to the simplified tax system using the document "Write-off from the current account" with the operation type "Transfer of tax":
When posting a document, the following transactions will be generated:
Records in the register "Book of income and expenses":
<Расход по уплате налога попал только в 6 графу, хотя было выполнено оба условия: начисление налога и оплата налога. Дело в следующем: так как начисление налогов осуществляется ручной операцией, при ее записи не формируются движения в регистр «Расходы при УСН», поэтому программа данное начисление «не видит». Для таких случаев в документах поступления и списания с расчетного счета, приходных и расходных кассовых ордерах предусмотрена кнопка «КУДиР». Эта кнопка предназначена для ручной корректировки данных, попадающих в книгу учета доходов и расходов:
When you click on the button, the following window opens:
If manual correction of the book is required, this checkbox must be unchecked. In the form that opens, you must manually indicate the reflection of payments for the purposes of the simplified tax system and UTII:
Note. The “KUDiR” button is not active for all types of payment document transactions (in particular, it can be used when reflecting transactions with the “Other income / expense”, “Tax transfer” type).
For manual filling of the Income and Expense Book, the document "Entries of the Income and Expense Book (USN, patent)" is intended. In particular, this is necessary for business transactions reflected in the program by the document "Operation (accounting and tax accounting)" (for example, tax accrual).
Closing the period. Formation of accounting and tax reporting
Before closing the month for tax accounting purposes according to the simplified tax system, it is necessary to allocate expenses for different types of activities. For this, the program provides for a routine operation "Distribution of expenses by type of activity for the simplified tax system".
Menu: Operations - Routine operations
The distribution is made in proportion to the income received for each type of activity:
When carrying out a routine operation, registers will be formed according to the simplified tax system. These registers will form movements in tax reporting on distributed expenses (in terms of expenses accepted under the simplified tax system):
To close the period for accounting purposes, you must start the "Close of the month" processing:
For accounting purposes, the attributable costs of the incoming service have also been allocated between tax systems:
To decipher the results obtained according to accounting data, you can use the report "Help-calculation": "Write-off of indirect costs (accounting)" and "Financial results (accounting)":
To analyze the results of activities according to tax accounting data, the report "Analysis of the state of tax accounting according to the simplified tax system" is intended:
For each component of income and expenses, you can view the decryption (decryption is invoked by double-clicking on the indicator of interest):
All income and expenses that were not included in this report, respectively, will not be included in the Book of Income and Expenses and in the Declaration on the simplified tax system.
As a result of the actions performed, we receive automatically generated reports "Book of income and expenses":
Menu: Reports - Book of accounting of income and expenses according to the simplified tax system
Declaration on the simplified tax system:
Menu: Reports - Directory "Regulated reports"
Users often have questions about how to organize accounting in the software program "1C: Enterprise Accounting 8" when combining different tax regimes. This article is devoted to the consideration of this issue.
As an example, let us consider the activities of the trading enterprise "Romashka" LLC, which is engaged in wholesale and retail trade. Wholesale trade falls under the STS (Income-Expenses), retail trade is subject to UTII. Shipment of goods, both wholesale and retail, is carried out from one common (wholesale) warehouse. Settlements with retail customers are carried out via account. 60.
Organization of separate accounting at the enterprise in PP "1C: Enterprise Accounting 8"
In a letter dated 30.11.2011 No. 03-11-11 / 296, the Ministry of Finance of Russia indicated that the Tax Code of the Russian Federation does not establish a procedure for maintaining separate accounting with the simultaneous application of UTII and USN. That's why Taxpayers independently develop and approve the procedure for maintaining such accounting. The developed procedure must be enshrined in an order on accounting policy or in a local document approved by an order for the organization (order of an individual entrepreneur), or several documents, which together will contain all the rules regarding the procedure for maintaining separate accounting. At the same time, the applied method of separate accounting should make it possible to unambiguously attribute certain indicators to different types of entrepreneurial activity.To implement separate accounting of income and expenses, the program uses the following methods:
- Use of different sub-accounts of income and expense accounts in the Chart of Accounts.
- Sub-accounts ending in 1 - income / expenses attributed to the main taxation system (General or USN), with an ending in 2 - income / expenses attributed to activities with a special taxation procedure (UTII) (Fig. 1).
Note. Accounting under simplified taxation regimes is maintained on the accounts of the Chart of Accounts of accounting, and tax accounting (formation of a declaration according to the simplified tax system, the book of income and expenses) in the accumulation register "Expenses of the simplified tax system". Movements in this register are formed when primary documents are posted simultaneously with the formation of accounting entries.
Settings in the reference "Cost Items". Each cost item indicates to which type of activity (taxation system) this expense belongs. The expenses collected for the period under the items attributed to the activities with the main system will be closed on the account. 90.02.1 (the cost of the main activity, in our example, the simplified tax system). Expenses collected under items related to activities with a special taxation procedure will be closed on account. 90.02.2 (the cost of the UTII taxation system). Distributable costs, that is, costs that cannot be attributed to a specific type of activity, at the end of the month will be allocated to the debit of subaccounts of the account. 90.02 in proportion to the income received in accordance with Article 272 of the Tax Code of the Russian Federation.
Important! This setting affects the closure of costly accounts by processing the "Closing of the month" and the formation of financial statements and does not affect the filling out of the Book of Income and Expenses Accounting and the declaration according to the simplified tax system (Fig. 2).
Field "Expenses (OU)" in the primary documents on the recognition of expenses, it is necessary to fill in for the distribution of expenses according to taxation systems for tax accounting, that is, the formation of a KUDiR and filling out a Tax Declaration according to the simplified tax system (Fig. 3):
Expenses for tax accounting purposes under the simplified tax system can be (Fig. 4):
Using different nomenclature groups. When using different types of activity, it is recommended to use different nomenclature groups (Fig. 5).
Separation of warehouse accounting(that is, using a separate warehouse for each activity) is possible, but not required.
Recognition of expenses under a simplified taxation system
1. Legislative base.The list of expenses for which the organization is entitled to reduce the income received by applying the simplified tax system and having chosen income reduced by the amount of expenses as an object of taxation is given in clause 1 of Art. 346.16 of the Tax Code of the Russian Federation.
At the same time, unlike the procedure for taxing the profits of organizations provided for in Chapter 25 of the Tax Code of the Russian Federation, this list is exhaustive, that is, it is closed, therefore, the taxpayer has no right to include costs that are not listed in this list (see, for example, letters from the Ministry of Finance Russia dated 04.06.2012 N 03-11-11 / 175, dated 29.12.2009 N 03-11-06 / 2/269, the Federal Tax Service of Russia in Moscow dated 15.11.2010 N 16-15 / 119850).
In addition, it is necessary that the costs accounted for in the simplified tax system meet the following criteria:
- the expense must correspond to the profile of the business;
- the expense must be confirmed and paid;
- the expense must be made to carry out activities aimed at generating income.
The procedure for recognizing expenses for tax purposes in the simplified tax system is configured in the accounting policy of organizations (Fig. 6).
Menu: Enterprise - Accounting policies - Accounting policies of organizations
Events closed for editing are required. All other events must be defined by the user in accordance with the legislation of the Russian Federation and the specifics of their activities.
When carrying out various types of expenses, the program keeps records of the passage of expenses of the entire list of events (statuses) necessary for the recognition of this expense as reducing the tax base according to the simplified tax system.
To store this chain of passing statuses in the program, the accumulation register "Expenses under the simplified taxation system" is intended (Fig. 7):
For clarity, we will group expenses by type and show movements by status before entering the Income and Expense Book according to the settings of our accounting policy:
Consumption type | Event | Status |
1.Material costs | Receipt of inventories | Not written off, Not paid |
Payment for materials to the supplier | Not written off (goes to KUDiR) | |
2. Expenses for the purchase of goods | Receipt of goods | Not written off, Not paid |
Payment to the supplier for goods | Falls into KUDiR | |
Sale of goods to the buyer | ||
3. Services | Service receipt | Not paid |
Payment to the supplier | Falls into KUDiR | |
4. Salaries and deductions from payroll | Payroll | Not paid |
Payment of wages | Falls into KUDiR | |
5. Taxes, fees | Calculation of taxes, fees | Not paid |
Payment of taxes, fees | Falls into KUDiR |
The allocated expenses will fall into the KUDiR only after a regulatory operation for distribution between taxation systems ("Distribution of expenses by type of activity for the simplified tax system"):
Menu: Operations - Routine operations.
Let us consider in the PP "1C: Enterprise Accounting 8" the reflection of the chain of business transactions typical for organizations engaged in trading activities.
Formation of primary documents
1) Arrival of goods. This operation is reflected in the document "Receipt of goods and services" (Fig. 8):If the supplier of goods has issued VAT, we include it in the cost of purchased valuables using the "Prices and Currencies" button (Fig. 9).
Note! The field "Expenses (OU)" must be filled in. If the field is not filled in, these expenses are considered ineligible for tax purposes.
When posting a document, accounting entries will be generated (Fig. 10):
Movements in tax accounting in the register "Expenses under the simplified taxation system" (Fig. 11):
2) Payment to the supplier for the goods. This operation will be reflected in the document "Write-off from the current account" (Fig. 12):
When posting a document, transactions will be generated (Fig. 13):
Entries in the register "Expenses under the simplified taxation system" (Fig. 14):
Income and expenses under the simplified tax system are recognized on a cash basis. Therefore, the amount transferred to the supplier falls into column 6 "Total expenses" of the KUDiR. But since the last condition "Sale of goods to the supplier" has not yet been met, these costs do not yet fall into column 7 (that is, they do not reduce the tax base) (Fig. 15):
3) Sale of goods to a wholesale buyer. This operation is reflected in the document "Sale of goods and services" (Fig. 16):
Note! Income and expense accounts are indicated for the main activity (STS). The corresponding nomenclature group "Wholesale" has been selected as analytics.
When posting a document, transactions will be generated (Fig. 17):
The cost of goods sold, including VAT issued by the supplier, falls into the Book of Incomes and Expenses (Fig. 18, 19):
It is the formed register "Deciphering KUDiR" when conducting the primary document that signals the inclusion of expenses in the tax base according to the simplified tax system.
4) Sale of goods to a retail buyer. Since the organization uses one common warehouse for wholesale and retail trade, both wholesale and retail sales will be reflected by the document "Sales of goods and services" (the document "Retail sales report" is intended only for sale from a warehouse with the "Retail" ) (fig. 20).
note to fill in the accounts of income and expenses for activities taxed with UTII (90.01.2, 90.02.2), and to select the appropriate nomenclature group "Retail".
When posting a document, transactions will be generated (Fig. 21):
When combining the USN and UTII modes, the program records the expenses and incomes on UTII on the auxiliary off-balance account USN.01 "Settlements with buyers for UTII activities."
During execution, the register "Expenses under the simplified taxation system" is also formed with the status of writing off expenses "Not accepted" (Fig. 22):
5) Receiving payment from a retail buyer. To reflect this operation, we will enter the document "Receipt cash order" with the operation type "Payment from the buyer" (Fig. 23):
When the document is posted, transactions and movements will be generated according to the register "Income and expense book" (Fig. 24):
The resulting retail revenue falls into column 4 “Total income” (Fig. 25).
6) Receiving an advance payment from the buyer. Let's reflect this operation using the document "Receipt to the current account" (Fig. 26):
When receiving an advance payment from a buyer (for a non-cash or cash settlement) in the document, you must pay attention to filling in the field "Reflection of advance payment in OU". Attribution to a particular taxation regime will depend on the completion of this field.
When posting a document, transactions will be generated (Fig. 27):
Entries in the register "Book of income and expenses" (Fig. 28):
7) Receipt of the service. Let's reflect the service for the delivery of goods using the document "Receipt of goods and services" (Fig. 29).
Shipping costs are attributable. To distribute costs between taxation systems for tax accounting in the "Expenses (OU)" field, indicate "Distributed".
For accounting purposes, we will show the program that these costs need to be allocated by choosing the cost item to be allocated.
The delivery costs will be attributed to the account. 44, as an analytics we select the item of expenses "Delivery" (Fig. 30):
8) Calculation of taxes. The calculation of taxes and fees in the program is reflected in the document "Operation (accounting and tax accounting)" (Fig. 31):
9) Payment of taxes. We will list the advance payment according to the simplified tax system using the document "Write-off from the current account" with the operation type "Transfer of tax" (Fig. 32):
When posting a document, transactions will be generated (Fig. 33):
Entries in the register "Book of income and expenses" (Fig. 34):
The cost of paying tax fell into only column 6, although both conditions were met: tax accrual and tax payment. The point is as follows: since taxes are accrued by a manual operation, when it is recorded, no movements are generated in the “Expenses under the simplified tax system” register, therefore the program “does not see” this accrual. For such cases, the “KUDiR” button is provided in the documents of receipts and write-offs from the current account, incoming and outgoing cash orders. This button is intended for manual correction of data included in the ledger of income and expenses (Fig. 35).
Pressing the button opens the following window (Fig. 36):
If manual correction of the book is required, this checkbox must be unchecked. In the form that opens, you must manually indicate the reflection of payments for the purposes of the simplified tax system and UTII (Fig. 37).
Note. The “KUDiR” button is not active for all types of payment document transactions (in particular, it can be used when reflecting transactions with the “Other income / expense”, “Tax transfer” type).
For manual filling of the Income and Expense Book, the document "Entries of the Income and Expense Book (USN, patent)" is intended. In particular, this is necessary for business transactions reflected in the program by the document "Operation (accounting and tax accounting)" (for example, tax accrual).
Closing the period. Formation of accounting and tax reporting
Before closing the month for tax accounting purposes according to the simplified tax system, it is necessary to allocate expenses for different types of activities. To do this, the program provides a routine operation "Distribution of expenses by type of activity for the simplified tax system" (menu item "Operations" - "Routine operations"). The distribution is made in proportion to the income received for each type of activity (Fig. 38).When carrying out a routine operation, registers will be formed according to the simplified tax system. These registers will form movements in tax reporting on distributed expenses (in terms of expenses accepted under the simplified tax system) (Fig. 39, 40):
To close the period for accounting purposes, you need to start the "Close of the month" processing (Fig. 41):
For accounting purposes, the attributable costs of the service received were also allocated between tax systems (Figure 42).
To decipher the results obtained according to accounting data, you can use the report "Help-calculation": "Write-off of indirect costs (accounting)" and "Financial results (accounting)" (Fig. 43, 44):
To analyze the results of activities according to tax accounting data, the report "Analysis of the state of tax accounting according to the simplified tax system" is intended (Fig. 45):
For each component of income and expenses, you can view the decryption (decryption is invoked by double-clicking on the indicator of interest) (Fig. 46):
All income and expenses that were not included in this report, respectively, will not be included in the Book of Income and Expenses and in the Declaration on the simplified tax system.
As a result of the actions performed, we receive automatically generated reports "Book of income and expenses" (Menu: Reports - Book of income and expenses for the simplified tax system), Declaration for the simplified tax system (Menu: Reports - Directory "Regulated reports") (Fig. 47, 48) ...
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