There are several activities underway on. Features of the implementation of several types of activities
A person who owns his own small or large enterprise must pay taxes and register as an individual entrepreneur. Several types of activities offered to choose from indicate that in Russia there is access to an individual case that would bring income and free from the strictness of the authorities and dependence on them. Also, a person who provides services or is engaged in some kind of craft, and at the same time does not depend on any organization, must also be obliged to report about his activities and pay certain taxes for it.
There are some taxation systems that must be unambiguously paid by an entrepreneur, even if he does not carry out activities on them. These special regimes are called UTII (single tax on imputed income) and PSN (patent taxation system). An individual entrepreneur who wants to abandon these systems can write an appropriate notification and submit it to the tax office.
When an individual entrepreneur intends to conduct one type of occupation, he needs to choose the appropriate category in the taxation system. Is it possible for an individual entrepreneur to engage in different types of activities? Yes. He needs to note this when registering. It is better to do it right away, because changing the tax system and filling out a new form is a time-consuming task.
All types of private activities that can be engaged in on the territory of Russia are recorded in the All-Russian Classifier of Economic Activities (OKVED). Each species has its own code designation, which must be indicated in the document upon registration.
An individual entrepreneur who is temporarily out of business does not have to pay taxes. But he must submit a report and pay fixed fees. These include the retirement fund and federal health insurance. Reporting is submitted for the main type of activity.
Several activities
How many types of activities can an individual entrepreneur have? The answer is simple: how much is needed. However, leading several types, an individual entrepreneur should note the following in the documents:
- on different taxes;
- on one tax;
- main and additional activities.
Quite a common situation when an entrepreneur is engaged in several types of activities in different tax systems. In this case, tax accounting is carried out by a separate method, in which each type is recorded and paid for according to separate documents, as if the business is conducted by different entrepreneurs. A fixed fee is paid not for all types, but only for one.
You can conduct a variety of activities under one tax system, for example, on UTII. In this case, the entrepreneur must indicate each individual type in the declaration. For example, an individual entrepreneur owns a plumbing store and is engaged in its installation. In the declaration, he will need to mark two categories: retail and plumbing installation services. Also, a calculation sheet must be included in this document, and after the calculations have been made, the tax will be paid. If business is conducted in different cities, then there will be several declarations.
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Primary activity
Conducting the main activity, the individual entrepreneur has the right to open an unlimited number of additional categories. It may happen that you temporarily stop doing the main type of work and switch to an additional one. It is not at all necessary to go to the tax office and reissue the documents.
You can engage in any activity that is open to you, and you can treat it as the main or as an additional one.
Having decided to take up a new type of activity, it must be formalized in the declaration, simply by adding it to those already noted. An individual entrepreneur with several activities has a wide range of opportunities and does not have to worry about changing interests.
The main activity is important from two sides:
- State statistics. Authorized government structures monitor the development of individual entrepreneurship and evaluate each type: how useful it is for society, what is the competition, etc.
- The SP itself. For him, it is important that the activities generate income, develop a growth perspective, and that the tax system is satisfactory.
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Declaration clauses
Can open IP two or more types of activities. There are practically no restrictions. Looking at the list of codes, a person may have the opinion that the IP has the right to engage in almost the manufacture of spaceships! This access to specialties makes it possible to choose what you like. And if it were not for such a long list of possible occupations, difficulties would periodically arise for both the entrepreneur and the person responsible for the points of the declaration. And the ability to add new codes every day would threaten even more difficulties and misunderstandings.
Experts recommend to mark even those categories that you do not plan to engage in, but in the long term, they may become profitable for you. This is in order not to visit the tax office every time and not to change your occupation. In this case, it is better not to mark more than 30 points. These items can be absolutely anything, but there are two exceptions:
- According to the law "On licensing of certain types of activities", it is not necessary to include in the declaration the types of work related to the acquisition of additional permits and approvals, unless, of course, you intend to engage in them. If you are going, you must first obtain admission from the authorized bodies, then fill out a tax return.
- It is impossible to mark the types of activities that are related to the country's defense industry.
Choosing several types of entrepreneurship, you need to add "consulting services" to them. They include a wide range of functions and are within the scope of patent and law.
The individual entrepreneur has the right to add new codes to OKVED without giving reasons. The sequence of procedures associated with this event is as follows:
- Purchase of an extract from the Unified State Register of Individual Entrepreneurs (USRIP).
- Execution of an application in the form of P24001 and its certification by a notary. It is important to have with you an extract from the USRIP (valid for 5 days from the date of receipt), a certificate of registration of entrepreneurship, a passport and TIN.
- Submitting an application to the tax office.
- Obtaining an extract from the tax office. This usually happens 5-7 days after the request is submitted.
So, in our country, anyone can engage in individual activities that would not contradict the legislation. The number of IP activities is at its discretion. An entrepreneur is required to submit reports on time in accordance with the established deadlines and pay taxes in good faith. Also, we must not forget about the fixed contributions.
For the correct calculation of UTII, an entrepreneur needs to know exactly the physical indicator. If you are only in one line of business, it is not difficult to determine the physical indicator. But it often happens when several types of activities are combined at UTII and workers are simultaneously employed both there and there. Then the question arises - how to distribute employees for tax calculation? We have prepared explanations for you that will help you understand and avoid mistakes.
The value of the physical indicator plays a decisive role in calculating the imputed tax. The physical indicator characterizes the dimension of your business, and depending on each type of activity, different indicators are used. For example, in retail, this is the area of the sales area, in the transport of passengers or goods - the number of seats or trucks. The physical indicator “number of employees, including an individual entrepreneur” is used for the following activities:
- provision of consumer services;
- provision of veterinary services;
- provision of services for the repair, maintenance and washing of vehicles (car services and car washes);
- delivery and delivery retail trade (trays and carts);
- provision of catering services through facilities that do not have visitor service rooms (fast food kiosks).
If you carry out only one imputed activity from this list, then you just need to calculate the number of employees in each month of the quarter and use this data to calculate the tax.
Please note: the physical indicator “number of employees, including individual entrepreneurs” is calculated as the average number, i.e. this is the average number of all employees under an employment contract, as well as the average number of part-time workers and employees under GPC contracts.
When several types of activities are combined, the Tax Code establishes the obligation to keep separate records of indicators. In small firms, the same employees are often involved in several areas of business, and how to take into account physical indicators in this case, the legislation does not provide explanations.
Moreover, the question arises with the distribution of administrative and management personnel (director, accountant, HR manager, etc.) and support personnel (security guard, loader, cleaner, etc.). These employees are not directly involved in any particular area of activity, but are related to the entire company as a whole. When calculating the UTII tax, they also need to be taken into account.
Since there are no specific norms in the Tax Code, officials issue many letters with explanations in this regard.
If employees are simultaneously engaged in several activities
Several letters from the Ministry of Finance confirm that if you cannot specifically divide employees by type of activity, then when calculating the imputed tax, you need to take into account the total number of all employees. Employees are accounted for in full, regardless of revenue or hours worked. Management and support personnel are also included in full in the calculation of the tax.
For example:
The organization has an optics salon and is engaged in the retail trade of glasses, and also provides household services to the population for the repair of glasses. Sellers simultaneously serve retail customers and take orders from customers for consumer services. The company's staff includes a director, an accountant, 4 salespeople and 2 eyewear repairmen.
To calculate the imputed tax on household services, a physical indicator is used - the number of employees. Since employees are not distributed by type of activity, then when calculating UTII for household services, the total number should be indicated - 8 people.
If employees are divided by types of imputed activities, then management and support personnel can be distributed according to the formula of the Ministry of Finance
A month ago, the Ministry of Finance issued a letter in which it provided a formula for the distribution of managerial and support personnel. If you combine several imputed types of activity and the rest of the employees are clearly distributed, then the management and support personnel (UP and VP) can be taken into account when calculating the tax only in the proportion of the number of employees.
The management and support staff are distributed as follows:
Then, to calculate the physical indicator of UTII, the number of employees employed in this activity, for which we calculate the tax, is added to them, and if the number is fractional, then the indicator must be rounded.
Let's look at the same example:
The organization has an optics salon and is engaged in the retail trade of glasses, and also provides household services to the population for the repair of glasses. The company's staff includes a director, an accountant, 4 salespeople and 2 eyewear repairmen. Only sellers are exclusively engaged in customer service, and eyeglass repairmen accept applications from the public and carry out repairs.
The physical indicator for the organization's consumer services is calculated in the following way:
First, we determine the number of management personnel accounted for in UTII:
2 / 6 * 2 = 0,67
To the number of management personnel, we add the number of employees involved in the provision of personal services:
0,67 + 2 = 2,67
Physical indicator for calculating the imputed tax on household services = 3.
"Gambling Business: Accounting and Taxation", 2006, N 5
Gambling business organizations that receive income not only from gambling, but also from other activities are payers of several taxes at once, including tax on gambling business, VAT, income tax. Instead of the latter, the company can pay a single tax in relation to the type of activity, which, by decision of local authorities, is subject to transfer to "imputation". For the correct calculation of the above taxes, the accountant needs to organize separate accounting.
The Tax Code provides only general recommendations for maintaining separate accounting, which leads to controversial situations and disagreements between taxpayers and controllers. The cost of such disputes for an organization is quite high - the amount of payment of several taxes to the budget at once depends on their resolution, which, of course, increases its tax risks. How to organize separate accounting based on the specifics of the gambling business and all legal requirements is described in this article.
From an accounting point of view
For accounting purposes, the separation of income and expenses is necessary in order to identify the financial result for each type of activity. Without this information, a reliable assessment of the financial and economic situation of the organization is impossible, which is one of the main requirements for the financial statements of the organization (clause 6 of PBU 4/99<1>).
<1>Regulation on accounting "Financial statements of the organization" (PBU 4/99), approved by the Order of the Ministry of Finance of Russia dated 06.07.1999 N 43n.
In the income statement, income and expenses related to core activities are shown separately from other income and expenses of the organization. Information about them in accounting is reflected on accounts 90 "Sales" and 91 "Other income and expenses", respectively (Chart of accounts and Instructions for its use<2>).
<2>Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n "On approval of the Chart of accounts for accounting of financial and economic activities of organizations and Instructions for its application."
For the purposes of management accounting on account 90, you can organize a separate accounting of income and expenses related to the main activities. To do this, you need to use additional subaccounts of a higher order or enter additional analytics to the existing subaccounts. The decision made must be spelled out in the accounting policy. It should also fix the scheme of interaction of analytical registers of accounting and tax accounting. Indeed, when calculating taxes, the legislation prescribes to be guided by the data of tax accounting registers (Article 313 of the Tax Code of the Russian Federation), which can be formed on the basis of "primary" or accounting. Basically, accountants choose the last option as the most rational and calculate taxes on the income received based on the accounting data. There are no violations in this, if income and expenses for different types of activities are accounted for separately. In what order to distribute expenses and income in accounting, the organization has the right to decide on its own, but for tax purposes it should be guided by the norms of tax legislation. Let's consider them on the example of paying taxes by a multidisciplinary organization.
From a tax standpoint
For organizers of gambling, gambling tax replaces income tax and VAT, therefore, the obligation to maintain separate accounting for the purposes of calculating these taxes may arise only when carrying out other types of entrepreneurial activity.
The first among them should be noted the provision of catering services. Organizations with a service hall area not exceeding 150 sq. m, according to the decision of local authorities for this type of activity, UTII is paid. In this case, there is no need for separate accounting, since the calculation of the single and gambling taxes does not depend on the income received and the expenses incurred by the company, but is determined by different indicators. The flat tax is calculated on the basis of the standard value of the basic profitability - the area of the service hall, and the gambling business tax - based on the number of taxable items and the established tax rate. In such a situation, the organization can keep separate records of income and expenses only in accounting in order to provide reliable information about the profitability of each of the activities to interested parties.
At the same time, we must not forget about the fulfillment of obligations under the UST and property tax. When conducting gambling games, their organizers pay the specified taxes in accordance with the generally established procedure. With regard to activities transferred to "imputation", property tax and UST are not paid (clause 4 of article 346.26 of the Tax Code of the Russian Federation). In order not to overpay to the budget, the taxpayer should "divide" the objects of taxation between the activities carried out. In what order should I do this?
Property tax
On the separate accounting of property for calculating tax in Ch. 30 of the Tax Code of the Russian Federation does not say anything - another gap in the legislation. Therefore, for clarification, we turn to the letters of the Ministry of Finance.
In order to separate the property used in different types of activities, you can open to account 01 "Fixed assets" subaccounts "Fixed assets in the gambling business" and "Fixed assets in public catering". In a similar manner, additional subaccounts are opened for calculating depreciation for objects used in different types of activities: "Depreciation of fixed assets of the gambling business" and "Depreciation of fixed assets of public catering". The residual value of property used in the gambling business is included in the calculation of the tax base, and the cost of objects operated only in public catering is excluded from it.
The cost of property, which is used simultaneously in both types of activity (for example, a real estate object), for calculating tax, the Ministry of Finance proposes to divide in proportion to the proceeds received (Letters of 10/25/2004 N 03-06-01-04 / 87, of 09/14/2004 N 03- 06-05-04 / 21, dated 10.06.2004 N 03-05-12 / 45). This means that the common property used by the organizers of the gambling business is taken into account when calculating the tax in proportion to the income from gambling in the total amount of proceeds. This part should be determined in a separate analytical register or in the accountant's certificate, since in accounting the fixed asset is accounted for as an indivisible inventory item.
So, what is the value of the property to divide: the one that is determined on the last day of each month, or the average value of the property for the reporting (tax) period? Unfortunately, the specialists of the financial department do not give an answer to this, giving the taxpayer the opportunity to independently choose one of two options: either divide the average value of the property based on the results of the reporting (tax) period, or do it at the beginning of each month. The latter option is more laborious, but it allows you to preserve the procedure for calculating the tax included in the tax return: the average annual residual value is calculated based on the results of the reporting (tax) period for the entire property of the organization.
Example 1... LLC "Azart" carries out two types of activities: it conducts gambling, from the income from which it pays tax on the gambling business, and provides catering services, paying UTII from them. The organization owns property used in various types of activities, as well as real estate where gambling and catering services are provided. Property tax rate is 2.2%. The rest of the example conditions are presented in the form of a table.
Option 1.
- Let's determine the share of income from gambling in the total amount of proceeds:
- as of 01.01.2006, the income from the gambling business will amount to 78% (10,000,000 / 12,800,000) rubles;
- as of 01.02.2006 - 75% (1,200,000 / 1,600,000) rubles;
- as of 01.03.2006 - 77% ((800,000 + 1,200,000) / (1,000,000 + 1,600,000)) rubles;
- as of 01.04.2006 - 79% (3,000,000 / 3,800,000) rubles.
- The value of the property, which should be taken into account when calculating the tax, is equal to:
- RUB 6,240,000 (8,000,000 x 78%);
- RUB 5,962,500 (7,950,000 x 75%);
- RUB 6,083,000 (7,900,000 x 77%);
- RUB 6,201,500 (7,850,000 x 79%).
- The residual value of all taxable property will be:
- as of 01.01.2006 - 10,240,000 rubles. (4,000,000 + 6,240,000);
- as of 01.02.2006 - 9 862 500 rubles. (3,900,000 + 5,962,500);
- as of 01.03.2006 - 9,883,000 rubles. (3,800,000 + 6,083,000);
- as of 01.04.2006 - 9 901 500 rubles. (3 700 000 + 6 201 500).
- The average cost at the end of the reporting period is 9,971,750 rubles. ((10 240 000 + 9 862 500 + 9 883 000 + 9 901 500) / 4).
- The amount of the advance payment will be equal to 54,844 rubles. (9 971 750 x 2.2% / 4).
Option 2. Let's calculate the advance payment according to the second option: we will divide the average cost of the property according to the results of the reporting period.
- The average cost of a property is RUB 7,925,000. (31,700,000 rubles / 4), and its part, which relates to a taxable type of activity, - 6,260,750 rubles. (RUB 7,925,000 x 79%).
- The average cost of gambling property is 3,850,000 rubles. (15 400 000 rubles / 4).
- The amount of the advance payment will be 55,609 rubles. ((6,260,750 + 3,850,000) rubles x 2.2% / 4).
As you can see, these calculation methods give different results, while it cannot be said that the use of one of the options in comparison with the other always leads to a decrease (increase) in the amount of tax. The final result depends on the proportion of taxable transactions at the end of the reporting period. If it is higher than at the beginning (middle) of the period, then the first of the proposed methods may give a smaller amount of tax, if, on the contrary, it is possible to reduce tax liabilities by applying the second method; moreover, it is much simpler. Before deciding on him, you should take into account that in the available tax return form<3>the specified algorithm for calculating the tax is not provided (calculating the tax by the second method, you need to fill in "monthly" not one, but two sheets of Section 2). If an organization is ready for a dispute with the tax authorities, it can choose a simpler option, if not, then it should divide the value of the common property by month and calculate the tax in accordance with the generally established procedure.
<3>The form of the tax declaration for property tax (tax calculation for advance payments), approved by the Order of the Ministry of Taxes and Duties of Russia dated 03.23.2004 N SAE-3-21 / 224.
Unified social tax
When calculating the UST, the organization of the gambling business takes into account all accrued payments and remuneration to employees engaged in the main activity (gambling and betting). Payments and remuneration to other employees whose activities have been transferred to imputation are excluded from the tax base. Only pension contributions are paid from them.
There is another category of workers who are associated with several types of activities - administrative and management personnel (AUP) (manager, accountant, administrator). For the purpose of taxing the UST, their wages should be divided into payments made in the framework of the gambling business and activities transferred to the payment of UTII. If it is impossible to do this by direct calculation, the Ministry of Finance proposes to divide the wages of such workers in proportion to the proceeds.
Unlike the separate accounting of other taxes (on property, on profit), labor costs are not divided on an accrual basis, but on a monthly basis. The tax bases received for each month from payments and remunerations are added up, and the final reporting (tax) base for the UST, accumulated from the beginning of the period, is determined. This procedure allows you to avoid adjustments to the amounts of accrued advance tax payments in the future and is recommended by the Ministry of Finance in the Letter of 17.02.2006 N 03-05-02-04 / 16.
Example 2... Let us continue the conditions of example 1. Suppose that the wages of employees engaged in gambling and the AUP are, respectively:
- in January - 110,000 and 80,000 rubles;
- for February - 90,000 and 70,000 rubles;
- for March - 120,000 and 100,000 rubles.
- Let's calculate the share of gambling business income in the total revenue for each month:
- in January - 75% (1,200,000 / 1,600,000) rubles;
- in February - 80% (800,000 / 1,000,000) rubles;
- in March - 83% (1,000,000 / 1,200,000) rubles.
- The part of the AUP's salary related to the type of activity taxed by the UST will be:
- RUB 60,000 (80,000 x 75%);
- RUB 56,000 (70,000 x 80%);
- RUB 83,000 (100,000 x 83%).
- The tax base for the UST will be equal to:
- for January - 170,000 rubles. (110,000 + 60,000);
- for February - 146,000 rubles. (90,000 + 56,000);
- for March - 203,000 rubles. (120,000 + 83,000).
- For the first quarter, the tax base for the UST will be 519,000 rubles. (170,000 + 146,000 + 203,000).
Despite the fact that pension contributions are accrued on the payments of all employees, they should also be divided by type of activity, since the amount of pension contributions reduces:
- UST in the part accrued from payments and remuneration to employees engaged in gambling and betting (clause 2 of article 243 of the Tax Code of the Russian Federation);
- a single tax in the remainder of the accrued from the wages of "imputed" workers (clause 2 of article 346.32 of the Tax Code of the Russian Federation).
When dividing the pension contributions accrued from the salary of the AUP, the accountant may have problems. For example, from the entire salary, pension contributions are calculated at a regressive rate, and if you divide it, the accountant will no longer be able to apply this tax rate. There is only one way out of this situation - to divide not the salary (since contributions are charged from the entire amount), but the accrued pension contributions. Perhaps this order will seem complicated. However, if a decision is made to split the salary of the AUP for the purpose of calculating the UST, then in order to match the indicators of tax reporting, it is worth distributing pension contributions.
In addition to pension contributions, the amount of the accrued UST is reduced by the costs of state social insurance (in terms of the FSS). According to the Ministry of Finance, expressed in the Letter dated 09.06.2005 N 03-05-02-04 / 120, the tax reduction includes:
- in full - expenses for the payment of benefits, the amount of which does not depend on the employee's salary (payments at the birth of a child, until the child reaches the age of one and a half years, payment of vouchers for treatment);
- in proportion to the income received - the cost of paying benefits, the amount of which is determined by the employee's earnings (disability benefits, pregnancy and childbirth benefits).
This applies to benefits that are paid to employees in several types of activities. The costs of state insurance of other employees are taken into account in the generally established manner: to reduce the UST - benefits for those who are involved in gambling, and to reduce UTII - benefits "vmenennikov".
The use of "imputation" for public catering services is undoubtedly one of the best options from the taxation point of view. However, the area of the service hall for the visitors of a restaurant (cafe) of a gambling establishment may exceed the area limit established for the "imputation". In addition, having owned buildings, the organization can lease them. Income is also possible from other activities, in respect of which the organization pays both VAT and income tax. Separate accounting when calculating these taxes, in contrast to the UST and property tax, is not recommended by the Ministry of Finance, but is established by the norms of Ch. 21 "VAT" and 25 "Profit tax" of the Tax Code of the Russian Federation. To take advantage of the "simplified" organization, one of the activities of which is the gambling business, is not entitled, since it is prohibited by paragraphs. 9 p. 3 art. 346.12 of the Tax Code of the Russian Federation.
Income tax
A multidisciplinary organization, when calculating income tax for taxable types of activity, does not take into account income and expenses related to the gambling business (clause 9 of article 274 of the Tax Code of the Russian Federation). This requires their separate accounting. How to organize it, the taxpayer decides on his own. The only requirement established by the Tax Code for separate accounting is the distribution of expenses that cannot be attributed to a specific type of activity: they are divided in proportion to the income received in the total revenue of the organization.
Tax authorities have a different opinion in Letters dated 07.07.2005 N 02-1-08 / [email protected] and from 28.12.2004 N 02-5-11 / [email protected]: they propose to distribute expenses not according to revenue, but (attention!) based on indicators of income and expenses, that is, according to the profit received. From an economic point of view, such a cost sharing may be more reasonable. However, in practice, based on the specifics of the gambling business - the share of costs in it is small - it will only reduce the amount of expenses that will be allocated to reduce taxable profit. This "option" is disadvantageous to the taxpayer. In addition, the inspectors' recommendations contradict the Tax Code, which obliges the distribution of general expenses only according to the income received.
When calculating the proportion, proceeds from the sale of property, shares in the authorized capital and income from the sale of securities, as well as non-operating income are excluded from the total amount of income (Letters of the Federal Tax Service for Moscow dated 10.28.2005 N 20-12 / 78737, dated 20.09.2004 N 26-12 / 61299). The procedure for calculating income tax is the accounting of income and expenses on an accrual basis. According to the same principle (on an accrual basis from the beginning of the year), the proportion should be calculated and general operating expenses (utility payments) should be distributed by type of activity (Letter of the Ministry of Finance of Russia dated 10.01.2006 N 03-11-04 / 3/5). This rule is valid regardless of which method of recognition of income and expenses (cash or accrual method) is used by the company (Letter of the Ministry of Finance of Russia dated 03.02.2006 N 03-11-05 / 34).
Example 3... According to the results of the 1st quarter of 2006, LLC "Continent" received the following income:
- from gambling - 4,500,000 rubles;
- from the provision of catering services - 500,000 rubles.
The organization pays tax on the gambling business from the proceeds from gambling, and from the proceeds from the provision of catering services (the area of the service hall exceeds 150 sq. M.) - income tax. Total expenses for the reporting period amounted to 300,000 rubles.
The amount of income for the reporting period is 5,000,000 rubles. (4 500 000 + 500 000).
The share of income from the provision of catering services will be 10% of the total profit (500,000 / 5,000,000) rubles. Consequently, part of the total costs related to this activity is 30,000 rubles. (300,000 rubles x 10%). This amount will be included in the income tax expense. The rest of the total expenses (270,000 rubles) relates to the gambling business and does not reduce the income received from the provision of catering services.
As you can see, the procedure for separate accounting when calculating income tax is simple, which cannot be said about VAT. Despite the fact that there are few requirements for maintaining separate VAT accounting in the Tax Code, it is rather difficult to fulfill them in practice.
Value added tax
For an organization that is a VAT payer for one of the activities carried out, the need for separate accounting for this tax may arise in two cases:
- the taxpayer carries out taxable and non-taxable types of activity (clause 4 of article 149 of the Tax Code of the Russian Federation);
- the organization carries out several types of activities, one of which has been transferred to a special tax regime (clause 4 of article 170 of the Tax Code of the Russian Federation).
Gambling organizations, the main activity of which is not subject to VAT (subparagraph 8, paragraph 3, article 149 of the Tax Code of the Russian Federation), may encounter separate accounting in the first of these situations. Without paying VAT on the proceeds of gambling income, a gambling establishment, nevertheless, is unlikely to be able to avoid paying it on additional income. The reason is that when calculating the proceeds for the right to exemption from VAT under Art. 145 of the Tax Code of the Russian Federation, he should take into account income from the sale of both taxable and non-taxable goods, works or services (Letters of the Ministry of Finance of Russia dated 13.12.2005 N 03-04-14 / 23, UMNS in Moscow dated 26.03.2003 N 24 -11/16214). And their sum, following the results of three months, may exceed the established paragraph 1 of Art. 145 of the Tax Code of the Russian Federation restriction. Therefore, when carrying out other activities that are not transferred to "imputation", the taxpayer deals with taxable and non-VATable transactions.
For organizations whose share of expenses on non-taxable types of activities does not exceed 5% of the total amount of all costs, the Tax Code of the Russian Federation provides an opportunity not to keep separate accounting: all VAT presented by suppliers is deductible when calculating the taxable base in full (clause 4 of article 170 Tax Code of the Russian Federation). But for the organizer of the gambling business, the opposite situation is most likely, when less than 5% of the total costs are the costs of VAT-taxable activities. Is it possible to draw an analogy and not keep separate accounting, including all VAT in the cost of purchased goods (works, services)? Neither the Tax Code, nor the Ministry of Finance, nor the tax authorities give an answer to this question. The latter are unlikely to give a positive answer to the question posed, since in this case the tax base for income tax in relation to the types of activities subject to VAT is understated by the amount of general business expenses included in VAT. In other words, in this case, the amount of income tax is underestimated and at the same time the tax liabilities for VAT increase. Controllers, as a rule, pay attention only to the understatement of taxes, imposing penalties on the taxpayer, despite the fact that there is an overpayment for other taxes.
In addition, it should be borne in mind that the norms of tax legislation on the distribution of VAT relate mainly to general expenses that relate to all types of activities. However, in the absence of separate accounting in the inspection report, the tax authorities may not accept the entire amount of VAT not only for general business, but also for all expenses incurred, since, according to the Tax Code, such VAT is excluded from the list of deductions and from expenses taken into account when taxing profits.
For gambling establishments, the cost of such tax consequences is not as high as for other organizations, because the bulk of their income and expenses is associated with gambling, from which neither income tax nor VAT is paid. However, it is best to avoid such a prospect. To do this, it is necessary to organize separate accounting for VAT in respect of taxable and non-taxable types of activities. The general rule for keeping separate accounting for VAT obliges the taxpayer to share not only expenses, but also revenue.
Separate revenue accounting. It is not difficult to organize separate accounting of proceeds from taxable and non-taxable transactions. An accountant can use accounting data, in which income from various types of activities is reflected in separate sub-accounts of the second order, open to sub-account 90-1 "Revenue", or in a separate analytics to the specified sub-account.
If the organization receives income from the lease of property, then account 91 "Other income and expenses", subaccount "Other income" (clause 7 of PBU 9/99<4>). You can fill out a tax return based on the data of the tax accounting register - the purchase ledger and the sales ledger, which does not contradict the legislation. The correct organization of revenue accounting plays an important role in the distribution of "input" VAT, since it is the sales figures that are used in calculating the proportion and amounts of tax presented by suppliers for non-taxable and taxable activities.
<4>Regulation on accounting "Income of the organization" PBU 9/99, approved by the Order of the Ministry of Finance of Russia dated 06.05.1999 N 32n.
Separate accounting of "input" VAT. The rule for the distribution of input VAT is formulated in clause 4 of Art. 170 of the Tax Code of the Russian Federation. Its essence is that the amounts of VAT presented by sellers for goods (works, services) should be distributed between taxable and non-taxable transactions. To do this, the taxpayer must divide all purchased goods (works, services) and the "input" VAT on them into three groups.
The first group will include goods (works, services) intended for use in activities subject to VAT. For gambling business organizations, this group will include all goods (works, services) purchased for the implementation of auxiliary activities. Tax paid on such property is accepted for deduction in accordance with the generally established procedure.
The most "numerous" will be the second group, which will include goods (works, services) intended for the main non-taxable activity (gambling). The presented VAT is not accepted for deduction, but is taken into account in the cost (clause 4 of article 170 of the Tax Code of the Russian Federation).
Do not forget about general business expenses, which relate to all types of activities (both taxable and non-taxable). These costs will make up the third group. For organizations in the gambling business, these costs include: investments in real estate, utility bills, software maintenance and other general business expenses. The tax on them is accepted for deduction and is taken into account in their value in the proportion in which the purchased goods (works, services) are used in the implementation of taxable and non-taxable types of activity.
To determine the part of VAT that is included in the cost, this proportion is calculated as the ratio of the amount of income from VAT-exempt transactions to the total amount of revenue for the tax period. Multiplying the result obtained by the amount of the distributed VAT, we get the amount of tax taken into account in the cost of goods (works, services).
When calculating the remaining part of VAT, which is accepted for deduction, the accountant can deduct from the total amount of VAT charged its part, which falls on non-taxable transactions and is calculated based on the above proportion. For verification, you can calculate a new proportion and determine the part of the tax that relates to the taxable activity. The specified proportion will be determined as the ratio of the amount of income from VAT-taxable transactions to the total amount of revenue received by the organization for the tax period. The result obtained also needs to be multiplied by the total amount of VAT to be distributed.
The question arises: in what amount should the proceeds from taxable transactions be taken into account - with or without VAT? If we consider this issue from the point of view of the comparability of indicators of the value of shipped goods (works, services), it is logical to apply the proceeds from the provision of services excluding VAT for the distribution of tax. This point of view was expressed by both the Ministry of Finance and the tax authorities in the Letters of the Ministry of Finance of Russia dated October 29, 2004 N 03-04-11 / 185, the Ministry of Taxes of Russia dated May 13, 2004 N 03-1-08 / [email protected] At the same time, when calculating the proportion, all accrued revenue is taken into account, regardless of the fact of payment (Resolution of the FAS SZO of 13.09.2004 N A56-48141 / 03).
Example 4... ZAO Saturn conducts gambling and rents out part of its own premises. In the reporting period, income was received:
- from the gambling business - 3,000,000 rubles;
- from the lease of property - 177,000 rubles. (including VAT - RUB 27,000).
During the reporting period, total expenses amounted to 236,000 rubles. (including VAT - 36,000 rubles).
- Let's calculate the share of taxable and non-VATable transactions in the total amount of income. To do this, we will determine the proceeds from the sale of services for the reporting period. It will be:
- from non-taxable transactions - 3,000,000 rubles;
- from taxable transactions (excluding VAT) - 150,000 rubles. (177,000 - 27,000);
- the total amount of proceeds (excluding VAT) - 3,150,000 rubles. (3,000,000 + 150,000).
The percentage of income not subject to VAT to proceeds from sales for the organization as a whole (share of non-taxable transactions) will be 95% (3,000,000 / 3,150,000) rubles.
Income subject to VAT from the total amount of proceeds from sales (share of taxable transactions) will amount to 5% (150,000 / 3,150,000) rubles.
- We will determine the amount of VAT that is subject to deduction and inclusion in general expenses. The amount of "input" tax will be:
- for non-taxable transactions - 34,200 rubles. (36,000 rubles x 95%);
- for taxable transactions - 1,800 rubles. (36,000 rubles x 5%).
The organization of the gambling business will present 1800 rubles for reimbursement from the budget, the remaining amount of tax (34,200 rubles) will be included in general expenses.
- In accounting for the distribution of "input" VAT on total costs, you should open additional sub-accounts to account 19 "VAT":
19-1 - part of the VAT amount to be included in general expenses;
19-2 - part of the VAT amount subject to reimbursement from the budget.
After tax distribution, the sub-accounts are closed to the accounts of expenses and VAT settlements.
The following entries will be made in the accounting records of ZAO Saturn.
Contents of operation | Debit | Credit | Sum, rub. |
During the reporting period | |||
Reflected revenue from non-taxable VAT operations | 50 | 90-1 | 3 000 000 |
Reflected revenue from taxable VAT operations (18%) | 62 | 91-1 | 177 000 |
VAT charged on proceeds from sales (177,000 rubles x 18/118%) | 91-2 | 68-2 | 27 000 |
Rental services paid | 50, 51 | 62 | 177 000 |
General expenses incurred (236,000 - 36,000) rubles. | 26 | 60, 76 | 200 000 |
Reflected VAT charged by the supplier (236,000 rubles x 18/118%) rubles. | 19 | 60, 76 | 36 000 |
Distribution of VAT at the end of the month | |||
Reflected VAT on non-taxable transactions | 19-1 | 19 | 34 200 |
Reflected VAT on taxable transactions | 19-2 | 19 | 1 800 |
Submission for VAT refund | |||
A part of the "input" is deducted general expenses tax | 68-2 | 19-2 | 1 800 |
Inclusion in the cost of goods (works, services) | |||
Included in general business expenses non-refundable part of the "input" VAT | 26 | 19-2 | 34 200 |
Book of purchases
Certain difficulties may arise for an accountant when maintaining a purchase ledger, which is the responsibility of all VAT payers. Invoices received from suppliers from this year in accordance with the new edition of clause 8 of the Rules for maintaining the purchase ledger and sales ledger<5>are registered in it not in chronological order, but as soon as the right to tax deductions arises. This right arises for the organization in the general case after the registration of goods (works, services). But when carrying out taxable and non-taxable transactions, it is possible to calculate the proportion and distribute the "general economic" VAT only based on the results of the month, when the amount of income received is known.
<5>The rules for maintaining a logbook for received and issued invoices, purchase books and sales books for value-added tax calculations, approved by Decree of the Government of the Russian Federation of December 2, 2000 N 914.
In this situation, tax authorities propose to register invoices only in terms of tax deductible at the time of distribution of VAT, that is, at the end of the month (Letter of the Federal Tax Service of Russia dated 07.02.2005 N 03-1-03 / 165/16). Following the recommendations of the tax authorities, the organization can establish the following procedure for maintaining a purchase book.
During the entire tax period, invoices are reflected in the log book of received invoices, and they are not registered in the purchase book until the last day. At the end of the month, the proportion is calculated, on the basis of which the part of the VAT is determined, which is accepted for deduction. Column 8b of the book of purchases should reflect the amount of tax accepted for deduction according to the calculation of the taxpayer, and in column 8a - the corresponding value of goods (works, services). Therefore, all invoices received must be recorded on the last day of the month. An accountant can simplify the proposed method by registering an invoice immediately at the time of registration of goods (works, services), while only general columns (from 1 to 6) are filled in the purchase book, the remaining "calculated" columns (from 7th to 12th) can be completed at the end of the month after VAT distribution.
Let's continue the conditions of the previous example. Suppose that ZAO Saturn's counterparty in terms of general expenses is OOO Impulse.
Shopping book (fragment)
As you can see, there are more than enough features of taxation in the implementation of several types of activities, however, any problem has a solution, and the above opinions and comments will help the reader to decide in a disputable situation and make the right choice.
S.V. Bulaev
Magazine editor
"Gambling business:
accounting and taxation "
When an individual entrepreneur has several types of activities, certain problems are possible caused by ignorance of the nuances of the legislation. If an entrepreneur works in one direction, difficulties, as a rule, do not arise. Below we will consider what to do if an individual entrepreneur simultaneously conducts several types of activities, and also we will analyze whether such an option is possible.
Who is an individual entrepreneur?
An individual entrepreneur is a person who conducts business activities without forming a legal entity. The peculiarity of an individual entrepreneur is independent work in order to profit from the performance of certain actions, namely the sale of goods, the use of property and the provision of services. Citizens who have reached the age of majority and are capable of acting have the right to act as an individual entrepreneur. At the same time, registration of such a form of activity is allowed for both citizens of the Russian Federation and non-residents who permanently reside in the country.
What are the possible situations?
To understand whether an individual entrepreneur can simultaneously work in several directions, it is worth considering the following options:
- The entrepreneur does not conduct business. If an individual entrepreneur has passed the registration procedure, but does not work in the chosen direction, there is no need to pay taxes. In this case, the submission of reports is a prerequisite. Including it is necessary to make payments of fixed contributions. In this case, the reporting must be filled out for a specific type of activity that the entrepreneur conducts.
If an individual entrepreneur works on the PSN and UTII taxation systems, he is obliged not only to submit reports, but also to continue to pay taxes. Consequently, when working on a "patent" or "vmenenka", you need to come to the Federal Tax Service and write a statement about the closure of the activity.
- The entrepreneur is working in the chosen direction. In the process of registration, an individual entrepreneur makes a choice what type of activity he will be engaged in. If you choose only one option, everything is easier here - it is enough to choose a taxation system, and then, taking into account the requirements of the legislation, submit reports, pay taxes and fixed contributions.
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Several activities and taxation
The situation is more complicated if the entrepreneur has chosen several directions. The following options are also worth considering here:
- IE works in several directions, but on one tax. In such a situation, when creating a report, it is necessary to indicate each of the activities in the UTII declaration. If an individual entrepreneur works in one city, then the declaration can also be in a single copy. Also, the report includes the UTII settlement sheet, and after the calculations are made, the tax is paid. For example, a company sells air conditioners and provides equipment installation services. There are two types of activities here - sales and installation.
- The individual entrepreneur "connected" several types of activities in various tax systems. In such a situation, separate accounting of taxes is made. From the side of legislation, this is perceived as separate types of activity. For each of the directions, it is necessary to separately form and submit reports, as well as pay taxes, taking into account the profit and rate. As for a fixed contribution for himself, his individual entrepreneur pays not for each area of activity, but only once. It is worth noting that fixed payments are not tied to taxes at all.
Additional directions
According to the legislation, an individual entrepreneur has the right to open basic as well as additional types of activities, of which there may be an unlimited number. The presence of additional directions does not interfere with the main work and does not entail the need to draw up new reports or pay other taxes.
Situations are possible when an individual entrepreneur sets aside the main type of activity, and works only on an additional one. This is not prohibited by law, and there is no need to immediately go to the Federal Tax Service to change direction. Better to wait a while and make adjustments to the activities for sure. An entrepreneur works in the direction that interests him at a certain moment. If you decide to engage in activities that have not previously been opened, you need to go to the Federal Tax Service and make changes.
What's the bottom line?
If an individual entrepreneur operates within the generally accepted tax regime, there are no restrictions on the types of entrepreneurial activity. In the Tax Code of the Russian Federation, article 428, paragraph 1, the types of work are indicated that cannot be used within the framework of a special regime. For example, retail and rentals do not fall into this category and can be processed using a simplified declaration. If the individual entrepreneur decides to change or add the type of activity, he must contact the Federal Tax Service, fill out an application and make the required changes in this way. There is only one result - an individual entrepreneur has the right to engage in several types of activities. The main thing is to correctly arrange it.
Having considered the issue, we came to the following conclusion:
In the Book of Records of Income and Expenses, in chronological order on the basis of primary documents, the positional method reflects all business transactions for all types of activities carried out by the organization, related to the receipt of income and the implementation of expenses in the tax period. At the end of the tax period, on the basis of these records, the general total of the income received and the expenses incurred taken into account in determining the tax base is summarized.
Rationale for the conclusion:
Chapter 26.2 of the Tax Code of the Russian Federation does not provide for the mandatory maintenance of separate accounting by type of activity for the purpose of calculating the tax paid when applying the simplified tax system.
Carrying out several types of activities, the organization has the right to apply the simplified tax system, subject to the provisions of Art. 346.12, art. 346.13 of the Tax Code of the Russian Federation.
Organizations using the simplified tax system, in accordance with Art. 346.24 of the Tax Code of the Russian Federation are obliged to keep records of income and expenses for the purpose of calculating the tax base for tax in the Book of accounting of income and expenses of organizations and individual entrepreneurs using the simplified taxation system (hereinafter - the Book of accounting of income and expenses), the form of which and the procedure for filling it out (hereinafter - Procedure) approved by order of the Ministry of Finance of Russia dated December 31, 2008 N 154n.
The procedure does not provide for a separate reflection in the Book of Incomes and Expenses of transactions for various types of activities carried out within the framework of the simplified tax system.
In accordance with clause 1.1 of the Order of the organization, they maintain a Book of Income and Expenses, in which, in chronological sequence, on the basis of primary documents, they reflect all business transactions for the reporting (tax) period in a positional way.
Taxpayers must ensure the completeness, continuity and reliability of accounting for the indicators of their activities necessary for calculating the tax base and the amount of tax (clause 1.2 of the Procedure).
In accordance with the Procedure, Section I of the Income and Expense Book reflects income and expenses that are taken into account when calculating the tax base. At the end of the reporting (tax) period, the total amount of income received by the organization, as well as the total amount of actually incurred expenses related to the receipt of income, are displayed.
The tax period for the simplified tax system is a calendar year (clause 1 of article 346.19 of the Tax Code of the Russian Federation).
In accordance with paragraph 1 of Art. 346.23 of the Tax Code of the Russian Federation, taxpayers-organizations upon the expiration of the tax period submit a tax declaration to the tax authorities at their location no later than March 31 of the year following the expired tax period (the tax declaration form and the procedure for filling it out are approved by order of the Ministry of Finance of Russia dated 22.06.2009 N 58n) ...
In accordance with the Procedure for completing a tax return in section 2, under the code of line 210, the amount of income received by the taxpayer for the tax period is indicated; according to the line code 220 is indicated by the taxpayer, the object of taxation for which is income reduced by the amount of expenses, the amount of expenses incurred for the tax period, determined in the manner prescribed by Art. 346.16 of the Tax Code of the Russian Federation; the line code 240 indicates the tax base for calculating tax for the tax period.
On the title page of the declaration, the code of the type of economic activity is indicated in accordance with the All-Russian Classifier of Types of Economic Activities OK 029-2001 (OKVED).
If a taxpayer carries out several types of economic activities, then when filling out a tax declaration, the OKVED code is put down for one of the activities at the discretion of the taxpayer (letter of the Ministry of Finance of Russia dated March 28, 2007 N 03-11-05 / 53).
Thus, the Book of Income and Expenses Records reflects the income and expenses taken into account when determining the tax base for all types of activities carried out by the organization. The total amounts of income and expenses for the tax period are reflected in the tax return.
In this case, the organization should draw up a single tax declaration for the tax paid when applying the simplified tax system, which will reflect data on income and expenses for all types of activities carried out under the simplified tax system.
At the same time, an organization can keep separate records for each type of activity, if it needs it for some purpose, using the data of the Book of Income and Expenses for this.
Prepared answer:
Expert of the Legal Consulting Service GARANT
Galeeva Natalia
Response quality control:
Reviewer of the Legal Consulting Service GARANT
professional accountant Myagkova Svetlana
The material was prepared on the basis of an individual written consultation provided within the framework of the Legal Consulting service.