Non-operating income and expenses. Non-operating expenses
Initially, entrepreneurship does not look so complicated. But when you start deepening, a lot of new factors and moments appear, with which comes the understanding that not everything has been taken into account. Well, experience is gained gradually. But surprises can be significantly reduced if you are well prepared for them. And one of these working moments is the non-operating expenses of the organization. What it is? When do they arise?
general information
Non-operating expenses include those expenses of the organization that are not related to the production of products and their subsequent sale. At the moment, there are two types:
- Costs that arose in current activities. More details can be found in paragraph 1 of Art. 265 of the Tax Code of the Russian Federation. An example is: spending on property that was leased; interest on loans received, as well as issued securities; negative exchange rate differences that arise when revaluing a currency in the presence of debt in it; legal costs (payment of lawyers and other persons that provide legal assistance and offer the services of representatives); contractual sanctions (penalty, fine, penalty) that should be paid to counterparties; expenses for cancellation of production orders, as well as for capacities that did not supply products; deductions to the reserve for doubtful debts; conservation costs for fixed assets; bonuses or discounts provided to customers under certain conditions; costs of banking services; other expenses that are not related to the sale and production of goods; liquidation payments.
- The second point is slightly different, but the essence is similar. It includes losses that were equated to non-operating expenses. A complete list is available in paragraph 2 of Art. 265 of the Tax Code of the Russian Federation. As an example, we can mention the losses of past years that were revealed only now; losses from downtime at the enterprise due to internal production reasons; written-off bad debts that cannot be covered by the reserve; shortages; the results of fires, accidents, natural disasters and other emergencies.
It should be noted that this is not the full composition of non-operating expenses. Just if you list all the points and even further consider them, then it will take a larger amount than provided in the framework of the article. Summarizing, we can say that these include any costs that allow to reduce taxable profit.
A small digression on income
The focus is on spending. But in order to better understand the topic, it is necessary to study non-operating income and expenses in combination. After all, by comparing the two sides of the same coin, you can get a clearer and more understandable picture. Therefore, it is necessary to make a small digression about income.
In fact, this is a profit that is not related to the main activity of a commercial organization. A complete list is given in Art. 250 Tax Code of the Russian Federation. According to it, non-operating incomes are recognized that do not fall within the scope of Art. 249 of the Tax Code of the Russian Federation. In general, they are very strictly regulated by the state.
So, in Art. 251 of the Tax Code of the Russian Federation lists income that is not the basis for income taxes. In addition, the Regulation on the composition of costs is of interest. If we talk about banking institutions, then a separate article 290 of the Tax Code of the Russian Federation is provided for them, which describes the features of the separation of the income of these structures from the transactions in question. In addition, it is useful to study another article. 266, 267, 278, 292, 294 and 300 of the Tax Code of the Russian Federation. In short, it must be remembered that the creation of reserves in an amount exceeding the amount used is internal income. In general, the state is not very willing to lose its profit. Therefore, non-operating income and expenses are placed in a tight framework.
About Accounting
Suppose there is a certain movement. How, then, is the accounting of non-operating expenses? And what to use? For these purposes, there is an account 91, which is called “Other income and expenses”. What is needed, however, is not him, but his component. Namely - subaccount 91-2. When are non-operating expenses displayed? To do this, let's build a small table:
Type of flow | Reflection moment |
Much depends on the type of waste that occurs. So, depreciation is accrued on a monthly basis, while the cost of certain services or work of third-party organizations - on the date of settlement according to previously concluded agreements |
|
Interest paid on debt obligations, the validity of which is more than one reporting period | Here we are talking about repayment either by date or on the last day of each month |
Negative exchange rate difference that arose during the revaluation of currency and debt in it | In such cases, it is necessary to focus on the date of the transaction |
Negative differences that arise when buying or selling currency at a rate that differs from that set by the Central Bank | To do this, take the date of transfer of ownership |
Fines and penalties that are accrued due to breach of contract | Date of recognition or award by court |
The amount of deductions to reserves, as well as the formation of other non-operating expenses | Accrual date |
Of course, this is far from all. But now we are considering general provisions that need to be guided when non-operating expenses arise. The loss in this case is repaid in one of several ways. Therefore, the union was made to reduce the material.
How are they reflected?
But this is far from the whole bureaucracy. Where and how is the amount of non-operating expenses displayed? In cases where they fall under paragraph 1 of Art. 265 of the Tax Code, they must be displayed in the Declaration on income tax. To do this, use line 200 of Appendix No. 2 to sheet 02. Here you must specify the total amount of expenses that were received for the reporting period. But that is far from all. It is necessary to pay attention more:
- Line 201. The amount of accrued interest for received loans and issued securities is displayed here.
- Line 202. These include contributions to the reserve for the provision of social protection for persons with disabilities.
- Line 204. Here you can see the amount that was used to liquidate fixed assets, as well as write off intangible assets.
- Line 205. It fixes the amount of contractual sanctions aimed at redressing that recognized by the organization or court decision that entered into force in the reporting tax period.
Why is there no line 203 here? The fact is that since 2015 it has not been filled. It should be noted that the indicators of lines 201-205 cannot exceed the number entered in 200.
About losses
Bureaucratic issues require that they be considered separately. All losses should be displayed in line 300 of Appendix No. 2 of sheet 02. There are also some points here. So, line 301 indicates the amount of losses that were incurred in previous years, but identified only in the current period. It can be embezzlement, theft and the like. Line 302 displays the amount of bad debts written off that are not covered by reserves. The values \u200b\u200bindicated in 301 and 302 together should not exceed the number recorded in 300. But this is far from all.
According to paragraph 5.2 of the Procedure for filling out the declaration, the indicators of lines 200 and 300 should be displayed in 040 of the same sheet 02. Although this, at first glance, is an insignificant requirement, it should not be ignored. For it is better to complete all that is necessary so that no questions arise from the side of public services.
Law study
To fully enjoy all available rights, you need to know and protect them. And in order not to add unnecessary obligations, they also need to know “in person”. For there are indirect non-operating expenses that are recorded as profit. And for this, let's go through Article 265, which addresses all these expenses well. In the future, attention will be paid exclusively to her with a mention of certain points of other provisions. After all, we went about the legislative provision of income, but we missed the costs. Although they are the main theme.
What do non-operating expenses include? As written in Article 265, these include all expenses that are not related to production and / or sales. A clear list of what can be considered from this point of view is given:
- Costs that were allocated for the maintenance of property transferred under a leasing or rental agreement, including depreciation. If organizations provide property on a systematic basis and for a fee and / or with the transfer of other exclusive rights that arise from patents for inventions, industrial designs and utility models, this paragraph also applies to them. After all, the costs go exactly on this point.
- The expenses that are due to the payment of interest on debt of any kind. True, it is necessary to focus on articles 269 and 291 so that there are no problems with regulatory authorities. In addition, the same applies to the payment of interest, which is associated with the restructuring of arrears in fees and taxes in accordance with the procedure provided for by the Government of the Russian Federation. The expense in this case is the amount that has been accrued for the actual time of use.
But that's not all: about securities
Let's shift priorities. Attention is still being paid to:
- The costs of organizing the issue of own securities, including the preparation of an emission prospectus, the purchase (production) of forms, their registration, maintenance and payment for the services of a registrar, depository, and the provision of information to shareholders.
- The cost of paying off your own equity debt securities that are traded on the market. You must pay the difference between their actual value and face value.
- Expenses related to the maintenance of securities that were acquired by the taxpayer. This includes payment for the services of the registrar, depository and expenses associated with obtaining information.
All these non-operating expenses are provided for in Article 265. But this is far from the end.
About Currency
It is necessary to focus on Article 291. This includes expenses that were incurred due to negative exchange rate differences. The only exception is loss on revaluation of advances received or issued. In this case, a negative exchange rate difference is recognized as what arises when discounting property represented in the form of currency values \u200b\u200band requirements that are expressed in them. There is an exception to this - securities that are denominated in the funds of another state. It also applies in cases where the official rate set by the Central Bank of the Russian Federation has been changed. Attention is paid to the negative or positive difference that arises due to deviation of the sale or purchase price from the values \u200b\u200bestablished by the main regulator.
And a little about other non-operating expenses
What else needs to be mentioned? First of all, expenses that are aimed at creating reserves for doubtful debts. For this, the procedure established by Article 266 is used. In addition, expenses are also included here that are incurred by the license holder for the use of subsurface resources, within the framework of which a new offshore hydrocarbon deposit has been found. It is necessary to mention the expenses that go to the elimination of fixed assets that are decommissioned. We should not forget about the write-off of intangible assets. In this case, the amount of depreciation deductions is included in accordance with the established useful life. In addition, it is necessary to take into account the expenses that go towards the liquidation of property, the construction and installation of which is not completed. But in this case, it is necessary to focus on article 267.4 of the Tax Code. It should also be mentioned about the costs that are associated with (ras) conservation of production facilities and capacities and expenses that go to their maintenance.
Arbitration fees and legal expenses deserve attention. Also considered non-operating expenses are those that go to the cancellation of production orders and capacity that are not engaged in the manufacture of products. This is discussed in more detail in Articles 318 and 319 of the Tax Code.
In addition, it is necessary to mention operations with containers. Unless, of course, they fall within the scope of paragraph 3 of Art. 254 of the Tax Code. You should also take into account the amount of taxes that were paid for the supply of inventories, services, work in the presence of accounts payable, which is debited in accordance with clause 18 of article 250. In addition, it is worth mentioning the costs of bank services, holding of shareholders meetings, mobilization preparation, operations with certain financial instruments (we focus on articles 301-305 of the Tax Code of the Russian Federation), deductions to DOSAAF and bonuses (discounts) to customers.
Conclusion
Believe me, it is not in vain that even for the smallest enterprises it is recommended to hire accountants or outsource accounting. After all, a third, if not half of this material is just a listing of what and under what article is taken into account. And in order to understand all the nuances of non-operating expenses, they need to be studied for more than one month - or maybe even a year.
Non-operating income - this is stat. 250 of the Tax Code of the Russian Federation company costs not specified in stat. 249, but involved in the process of calculating the tax base for business profit tax. Namely, in this case, those revenues are meant that were not generated as a result of the goals of the company, but randomly, but nonetheless bring profit, and require the transfer of income tax. A detailed list of 25 items is contained in the stat. 250 Tax Code.
Non-operating income from income tax - list:
- Revenues from the participation of the company in the work of other enterprises.
- Values \u200b\u200bof positive exchange rate differences arising from settlements of foreign currency liabilities.
- Values \u200b\u200bof positive exchange rate differences from the acquisition / sale of foreign currency.
- Amounts of fines, penalties and / or forfeits, compensation for damage recognized by the counterparty-debtor or payable by a court decision.
- Revenues from the use of intellectual property rights.
- Accrued interest income from loan obligations.
- When a company forms reserves, the recovered amounts.
- Property or rights transferred to the enterprise free of charge.
- Revenues from lease / sublease obligations.
- Proceeds from transactions of participation in a simple partnership.
- Earlier income discovered in current periods.
- OS and intangible assets received free of charge under international agreements.
- Revenues from the cost of materials obtained during the analysis of objects of fixed assets.
- Revenues from charity not spent on earmarked purposes.
- Revenues received for the purpose of forming reserves and spent for other purposes, by companies operating with the use of radiation.
- Funds from reducing the share or authorized capital with the simultaneous refusal of the enterprise to return the due value to the participants.
- Proceeds from the return of NPOs paid before deposits, subject to the allocation of such amounts to expenses.
- Funds from writing off payables upon expiration of the statute of limitations established by law.
- Proceeds from transactions with various financial instruments.
- Revenues from the identification of excess inventories during inventory activities.
- Revenues from the cost of printed media products in cases of its replacement / return.
- Proceeds from adjusting profits.
- Revenues from excise operations.
- Revenues from foreign controlled business entities.
- Cash receipts from the equivalent of securities or real estate assets transferred earlier for the contribution to the target capital.
However, there are exceptions to the classification of income as income. Thus, the amount of deposits, advances, funds for intermediary transactions, and borrowed amounts should not be taken into account when determining income tax. A complete private list contains a stat. 251 Tax Code.
How to keep records of non-operating income
When preparing a statement / declaration of profit, an accountant must allocate amounts for non-operating income separately from the main sales. Specially provided lines can be found in Sheet 02 and its appendices.
In accounting, such amounts are recorded in the account. 91, not 90. At the same time, some operations are reflected through other accounts, for example, gratuitous receipt of fixed assets, is carried out on the account. 98. And in the formation of form-2 bang. reporting “Report on the financial. results ”non-operating income may be paid in p. 2320 (percent), 2340 (other income).
How to form non-operating expenses in tax accounting
Non-operating expenses are expenses justified from the point of view of economic feasibility and necessarily confirmed by primary documentation, not directly related to sales / production. Non-operating expenses include expenses named in stat. 265 of the Tax Code: the list, in contrast to the above non-operating income, is open.
Non-operating expenses for income tax - list:
- Amounts of expenses on property objects given on leasing transactions, including depreciation charges, provided that the activity is not systematic, in other words, is not the main one.
- Interest payments on any loan agreements for the actual period of time using credit amounts.
- Costs arising from the issue of securities, for example, registration, services of agents, etc.
- Costs of maintaining / servicing purchased securities.
- Negative exchange differences, other than prepayments.
- The value of negative exchange rate differences in the acquisition / sale of foreign currency.
- Costs arising from the formation of the amounts stipulated by the accounting policy for reserves of doubtful debts of counterparties.
- Costs arising from the liquidation of fixed assets, intangible assets, construction in progress, or equipment that has not undergone installation.
- Costs for the maintenance of various facilities / capacities during conservation / re-conservation activities.
- Payments for litigation or arbitration.
- Costs incurred by an enterprise when there are downtime in production or when orders are canceled.
- Costs of packaging.
- Penalties for contractual obligations awarded by judicial decision or recognized independently by the counterparty.
- Bank services are recognized as non-operating expenses, but not indirect.
- Costs associated with holding meetings of shareholders or other participants.
- Costs arising in the process of mobilization training.
- Costs arising from transactions with financial instruments.
- The cost of paying customers / consumers the discounts / bonuses stipulated by the contractual terms.
- Target deductions for lotteries.
- Other non-operating expenses may include other reasonable expenses, if primary supporting documentation is available.
What other expenses are recognized as non-operating for tax purposes?
According to stat. 265 p. 2 of the Tax Code of Russia non-operating expenses are the losses that have arisen in the current time. These are, first of all, losses that were formed in the past, but only now revealed. In addition, these are the amounts of bad debts uncovered by reserves; loss from extraordinary circumstances, downtime or natural disasters; amount of shortages; losses incurred in the purchase of contracts for the assignment of claims.
What relates to other non-operating expenses
Other non-operating expenses are various not named in the stat. 265 of the Tax Code of Russia, the costs incurred in reducing the base for tax on business profits are reasonable and confirmed. For example, this is the payment of a premium under a service contract or the amount of the arbitration fee paid, etc. It is not right to classify banking services as other expenses under NU, as stat. 265, a separate subparagraph 15 of paragraph 1 is expressly provided to reflect such costs.
Non-operating expenses - what is this account?
The formation of postings for non-operating costs in accounting is carried out using the account. 91 by making entries for other expenses. Accounting details are regulated by PBU 10/99, which sometimes leads to differences in the preparation of accounting and tax reports. The moment of posting depends on the item of costs, for example:
- Depreciation - reflect monthly.
- For the services provided by third-party companies - reflect on the date of preparation of the documentation or according to the contractual conditions.
- On interest borrowed payments - reflect monthly on the last date.
- For penalty contractual sanctions - at the time of a court decision or recognition of the penalty.
- When using reserves - at the date of accrual.
When filling out a profit statement, a special line of List 02 with appendices is highlighted in the form. In Form-2, all types of other expenses are paid on page 2350, and interest is reflected on page 2330.
Note! Do not confuse non-operating expenses with indirect costs, these are different terms. Such a gradation of costs is associated with the way they are allocated to sales / production in accordance with stat standards. 318.
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Non-operating expenses are expenses that are not directly related to the production and sale of goods (works, services). An approximate list of such expenses is given in article 265 of the Tax Code of the Russian Federation. In particular, they include:
1) the cost of maintaining the property leased (if the company leases the property no more than once a year);
2) interest paid on loans, loans and other debt instruments, as well as issued securities (within the limits);
3) expenses for the organization of the issue of securities: preparation of the prospectus, production of forms, registration of securities, etc .;
4) negative exchange rate differences that arise when buying and selling foreign currency, as well as when revaluing property and liabilities in foreign currency;
5) the total differences in the sale (posting) of goods (works, services, property rights);
6) expenses for the formation of reserves for doubtful debts of firms that determine income and expenses on an accrual basis. Allowance for doubtful debts can be used by the organization only to cover losses from bad debts.
7) expenses for the liquidation of buildings and equipment;
8) the cost of maintaining mothballed buildings and equipment;
9) court costs and arbitration fees;
10) the costs of canceled production orders and production that did not produce products;
11) fines, penalties and other sanctions recognized or awarded by a court for violation of the terms of contracts, as well as the amount of compensation for losses or damage;
12) taxes on amounts payable that the company wrote off due to the expiration of the limitation period or for other reasons (for example, VAT);
13) expenses for payment of banking services;
14) losses of previous years identified in the current year;
15) loss from downtime for internal and external reasons;
16) losses from natural disasters, fires, accidents.
The list of non-operating expenses is not closed, i.e. subject to extended interpretation when fulfilling the requirements of Article 252 of the Tax Code.
The tax base
The tax base is the monetary expression of taxable profits.
Income and expenses of the taxpayer are recorded in cash.
Income received in kind as a result of the sale of goods (works, services), property rights (including exchange of goods) is taken into account based on the transaction price, taking into account the provisions of Article 40 of the Tax Code of the Russian Federation
In determining the tax base, taxable profits are determined on an accrual basis from the beginning of the tax period.
The tax base for income tax is formed separately:
If profits are taxed at different rates;
On the operation for the sale of purchased goods (Article 268 of the Tax Code).
If a taxpayer incurs a loss in a reporting (tax) period, the negative difference between income and expenses recorded for tax purposes, in this reporting (tax) period, the tax base is recognized as zero.
Taxpayers who have suffered a loss in the previous tax period are entitled to reduce the tax base of the current tax period by the entire amount of the loss they received or by a portion of this amount (transfer the loss to the future).
The taxpayer has the right to carry forward the loss to the future within ten years following the tax period in which this loss is received.
In 2006, the total amount of the transferred loss could not exceed 50% of the tax base of any reporting period and the tax period as a whole, since 2007 there is no such restriction.
Example. The organization as of December 31, 2005 received a loss of 100,000 rubles. The tax base for income tax in 2006 amounted to 80,000 rubles, and in 2007 - 50,000 rubles, in 2008 - 25,000 rubles.
In this example, in 2006, only a loss amount of 40,000 rubles could be accepted to reduce the tax base. (50% of 80,000 rubles). The amount of loss reducing the tax base in 2007 amounted to 50,000 rubles. (100% of 50,000 rubles). The remaining amount of loss is 10,000 rubles. (100,000 rubles - 40,000 rubles - 50,000 rubles) is carried forward to 2008 and the tax base of 2008 is 15,000 rubles.
The loss incurred in applying the 0% rate (preferential rate) is not carried forward to future tax periods in which, for example, the 20% rate is applied.
The loss resulting from the application of special tax regimes (STS and USCH), in the case of transition to the general taxation regime in the tax base for income tax is not taken into account
Some losses are carried forward in a special manner. Such features are set for losses:
From the activities of serving industries and farms (Article 275.1 of the Tax Code of the Russian Federation);
On operations with securities (Article 280 of the Tax Code of the Russian Federation);
On operations with financial instruments of derivatives transactions (Article 304 of the Tax Code of the Russian Federation);
On operations with depreciable property (Article 323 of the Tax Code of the Russian Federation);
For operations on the assignment (assignment) of the right of claim (Article 279 of the Tax Code).
The organization is obliged to keep documents confirming the amount of loss incurred for the entire period when it reduces the tax base of the current tax period by the amount of previously received losses (paragraph 4 of Article 283 of the Tax Code of the Russian Federation).
In accordance with the tax code of the Russian Federation, non-operating expenses are considered to be expenses that are not related to the production and sale of products, which also include losses incurred by the taxpayer in the current reporting period that are not related to core business.
In accounting, the write-off of such expenses occurs on account 91 “Other income and expenses”.
The damage caused by emergency situations is reflected in account 99 “Profit and loss”.
The list of non-operating expenses
Full list of non-operating expenses listed in Art. 265 of the Tax Code, In total there are 23 species.
The main ones from the list of expenses for non-operating operations are:
- Expenses spent on maintenance and maintenance of property that was leased or leased.
- Interest paid on debt obligations of the company. They include not only interest on loans and credits, but also interest accrued on securities issued by the organization. The calculation takes into account the amounts that were accrued for this reporting period.
- Costs received in the process of manufacturing and issuing own securities (starting from the purchase of forms, registration of documentation and ending with the costs incurred in the preparation and maintenance of the relevant register and ensuring the publicity of this information, as provided by law).
- Costs incurred in servicing purchased securities starting from the moment you receive information on them.
- Expenses that were formed due to the difference in the exchange rate during the revaluation of property, the value of which is reflected in foreign currency.
- Expenses incurred in the liquidation of fixed assetsthat were decommissioned, including under-charged depreciation.
This also includes expenses incurred during the liquidation (dismantling) of construction in progress. Under-accrued depreciation is included in non-operating expenses only if it has been calculated using the linear method.
- The costs of preservation and de-preservation of production.
The transfer of fixed assets for conservation should have appropriate documentation. The decision must be signed by the head of this organization. And an estimate must be attached to it.
- The cost of packaging.
- Costs of litigation. It is worth noting that in the event that issues that are not related to the organization’s production activities are resolved in court, they do not reduce the tax base.
- Fines, penalties and other sanctionsthat entered into force as a result of a court decision.
- Taxes and Feesrelating to work performed, services performed, if the obligations to creditors for this supply are fulfilled in this reporting period.
This includes tax expenses: income tax, VAT, state duty.
- Banking services are also recognized as non-operating expenses.
- Costs incurred in paying the premium that the seller pays to the buyer, if he fulfills certain clauses of the contract, for example, when fulfilling a purchase plan in this period.
To recognize the costs of the premium paid to the buyer when fulfilling a number of contractual obligations, this method of obtaining a discount should be spelled out in the marketing policy of the enterprise.
- Expenses that are formed when forming a reserve for future expenses.
- The costs of leisure and charity events.
- Cash spent on organizing and holding a meeting of shareholders, including rental of meeting rooms, postage for sending out notifications, etc.
Change!By a decision of the government, from 01.01.2006, not only expenses for holding and organizing an annual meeting of shareholders, but also holding extraordinary meetings are recognized as non-operating expenses.
- Other expenses not related to the main activities of the organization and having confirmation.
Losses included in non-operating expenses
Losses incurred during the reporting period and equated to non-operating expenses include:
![](https://i2.wp.com/ip911.ru/wp-content/uploads/2015/08/ubitki.jpg)
Important! If you identify data inaccuracy in the previous tax period, file a clarifying declaration with the tax authorities in a timely manner.
- Debt obligations to the organization that are classified as bad.
- Losses incurred by organizations during the period of inactivity for internal production reasons.
- Losses resulting from a fire, emergency or natural disaster.
- Lack of material assets identified during the audit or inventory in the event that the guilty person was not identified. This also includes expenses that were incurred to eliminate the consequences of emergencies, as well as costs aimed at preventing these consequences.
Important!Correctly document the event. Namely, to document that a certain natural disaster took place in the territory in which the organization is located. And submit a document that indicates the amount of damage identified in the inventory process.
- Other losses.
Why is accounting of non-operating expenses so important?
The correct definition of non-operating expenses will help to reduce the tax base when calculating income tax.
If the accrual method is used in accounting for expenses, then paragraph 7 of Art. 272 of the Tax Code of the Russian Federation. In the case of applying the cash method, in service should take paragraph 3 of Art. 273 of the Tax Code.
In order for the adoption of non-operating expenses to reduce the tax base not to cause unnecessary questions from the tax authorities, it is necessary to reflect all controversial and obscure points in the accounting policy of the organization.
1. The structure of non-operating expenses not related to production and sale shall include reasonable expenses for the implementation of activities not directly related to production and (or) sale. Such expenses include, in particular: 1) expenses related to the maintenance of property transferred under a lease (leasing) agreement (including depreciation on this property). For organizations that provide on a systematic basis for a fee for temporary use and (or) temporary possession and use their property and (or) exclusive rights arising from patents for inventions, industrial designs and other types of intellectual property, costs associated with production and sale are considered expenses associated with this activity; 2) expenses in the form of interest on debt obligations of any kind, including interest accrued on securities and other obligations issued (issued) by the taxpayer, taking into account the features provided for in Article 269 of this Code (for banks, the specifics of determining expenses in the form of interest are determined in in accordance with Articles 269 and 291 of this Code), as well as interest paid in connection with the restructuring of taxes and duties in accordance with the procedure established by the Government of the Ro Russian Federation. In this case, interest shall be recognized as interest on debt obligations of any kind, regardless of the nature of the loan or loan (current and (or) investment). An expense is recognized only as the amount of interest accrued for the actual time of using borrowed funds (the actual time that the indicated securities were held by third parties) and the initial yield established by the issuer (lender) under the terms of the issue (issue, agreement), but not higher than the actual one; 3) the costs of organizing the issue of own securities, in particular the preparation of a prospectus for the issue of securities, the production or purchase of forms, registration of securities, the costs associated with servicing your own securities, including the costs of the services of a registrar, depository, payment agent for interest (dividend) payments, expenses associated with maintaining the register, providing information to shareholders in accordance with the legislation of the Russian Federation, and other similar expenses; 4) the costs associated with servicing the securities acquired by the taxpayer, including payment for the services of a registrar, depository, expenses associated with obtaining information in accordance with the legislation of the Russian Federation, and other similar expenses; 5) expenses in the form of a negative exchange rate difference arising from the revaluation of property in the form of currency values \u200b\u200b(with the exception of securities nominated in foreign currency) and claims (obligations), the value of which is expressed in foreign currency, with the exception of advances made (received) in including on foreign currency accounts with banks conducted in connection with a change in the official exchange rate of a foreign currency against the ruble of the Russian Federation established by the Central Bank of the Russian Federation. A negative exchange rate difference for the purposes of this chapter is the exchange rate difference arising from the devaluation of property in the form of currency values \u200b\u200b(except for securities denominated in foreign currency) and claims denominated in foreign currency, or during the revaluation of liabilities denominated in foreign currency; 5.1) expenses in the form of the sum difference arising from the taxpayer, if the amount of obligations and claims incurred, calculated at the rate of conventional monetary units established by agreement of the parties on the date of sale (posting) of goods (works, services), property rights, does not correspond to the actually received (paid) ) amount in rubles; 6) expenses in the form of a negative (positive) difference resulting from the deviation of the foreign currency sale (purchase) rate from the official rate of the Central Bank of the Russian Federation established on the date of transfer of ownership of foreign currency (the specifics of determining bank expenses from these operations are established by Article 291 of this Codex); 7) expenses of the taxpayer applying the accrual method for the formation of reserves for doubtful debts (in the manner prescribed by Article 266 of this Code); 7.1) expenses of the organization - the holder of the license to use the subsoil block within the boundaries of which a new offshore hydrocarbon field is located, to form the reserves for future expenses associated with the completion of hydrocarbon production at such a new offshore hydrocarbon field (in the manner established by Article 267.4 of this Code); 8) expenses for the elimination of fixed assets from decommissioning, for write-off of intangible assets, including depreciation in accordance with the established useful life, as well as expenses for the liquidation of assets under construction and other property, the installation of which is not completed (expenses for dismantling, dismantling , export of disassembled property), protection of mineral resources and other similar works, unless otherwise provided by Article 267.4 of this Code; Expenses in the form of depreciated amounts in accordance with the established useful life of depreciation are included in non-operating expenses not related to production and sales only for depreciable property items for which depreciation is charged on a straight-line basis. Depreciable property items for which depreciation is calculated using the non-linear method are decommissioned in the manner prescribed by paragraph 13 of Article 259. 2 of this Code; 9) the costs associated with the conservation and re-conservation of production facilities and facilities, including the costs of maintaining mothballed production facilities and facilities; 10) court costs and arbitration fees; 11) costs of canceled production orders, as well as costs of production that did not produce products. Recognition of expenses on canceled orders, as well as costs of production that did not produce products, is carried out on the basis of acts of the taxpayer approved by the head or his authorized person, in the amount of direct costs determined in accordance with Articles 318 and 319 of this Code; 12) costs of operations with containers, unless otherwise provided by the provisions of paragraph 3 of Article 254 of this Code; 13) expenses in the form recognized by the debtor or payable by the debtor on the basis of a court decision that has entered into legal force, fines, penalties and (or) other sanctions for violation of contractual or debt obligations, as well as expenses for damages; 14) expenses in the form of amounts of taxes related to the supplied inventories, work, services, if the payables (obligations to creditors) for such a supply were written off in the reporting period in accordance with paragraph 18 of Article 250 of this Code; 15) expenses for banking services, including services related to the sale of foreign currency in the collection of taxes, fees, penalties and fines in the manner provided for in Article 46 of this Code, with the installation and operation of electronic document management systems between the bank and customers, including systems " customer bank "; 16) expenses for holding meetings of shareholders (participants, shareholders), in particular expenses associated with the rental of premises, preparation and distribution of information necessary for holding meetings, and other expenses directly related to the meeting; 17) the costs of carrying out mobilization preparations, including the costs of maintaining the capacities and facilities necessary to fulfill the mobilization plan, excluding the costs of the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property related to mobilization capacities; 18) expenses related to operations with financial instruments of futures transactions taking into account the provisions of Articles 301-305 of this Code; 19) expenses in the form of deductions from organizations included in the structure of DOSAAF of Russia, for accumulation and redistribution of funds to organizations included in the structure of DOSAAF of Russia, in order to ensure the training of citizens in military registration specialties, military-patriotic education of youth in accordance with the legislation of the Russian Federation development of aviation, technical and military-applied sports; 19. 1) expenses in the form of a premium (discount) paid (provided) by the seller to the buyer due to the fulfillment of certain conditions of the contract, in particular the volume of purchases; 19.2) expenses in the form of targeted deductions from lotteries, carried out in the amount and manner prescribed by the legislation of the Russian Federation; 19.3) expenses for the formation of reserves for future expenses by a taxpayer - non-profit organization registered in accordance with the Federal Law "On Non-Profit Organizations", determined in the amount and manner established by Article 267.3 of this Code; 20) other reasonable expenses. 2. For the purposes of this chapter, losses incurred by a taxpayer in a reporting (tax) period are equated to non-operating expenses, in particular: 1) in the form of losses from past tax periods identified in the current reporting (tax) period; 2) the amount of bad debts, and if the taxpayer decided to create a reserve for doubtful debts, the amount of bad debts not covered by the reserve; 3) losses from downtime for internal production reasons; 4) losses from downtime not compensated by perpetrators for external reasons; 5) expenses in the form of a shortage of material assets in production and warehouses, at trade enterprises in the absence of guilty persons, as well as losses from theft, the culprits of which are not identified. In these cases, the fact of the absence of the guilty persons must be documented by an authorized body of state power; 6) losses from natural disasters, fires, accidents and other emergencies, including the costs associated with the prevention or elimination of the consequences of natural disasters or emergencies; 7) losses on the transaction of assignment of the right of claim in the manner prescribed by Article 279 of this Code.
Legal advice under Art. 265 of the Tax Code
The answer to the question is given by phone.
The answer to the question is given by phone.
The answer to the question is given by phone.
if there is no VAT tax deduction is not accepted, it cannot be allocated independently
- Lawyer answer:
To solve this problem, several aspects must be taken into account. On the basis of paragraph 1 of Article 221 of the Tax Code of the Russian Federation, lawyers who have established law offices, when calculating the tax base on personal income tax, have the right to receive professional tax deductions in the amount actually incurred by them and documented expenses directly related to revenue generation. At the same time, the composition of these expenses accepted for deduction is determined by the taxpayer independently in the manner similar to the procedure for determining expenses for tax purposes established in chapter 25 of the Tax Code. According to Art. 255 of the Tax Code of the Russian Federation, the taxpayer’s expenses for labor remuneration include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensatory accruals related to the working regime or working conditions, bonuses and lump-sum incentive accruals, expenses related to the content of these employees stipulated by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements. In accordance with paragraph 1 of Article 252 of the Tax Code of the Russian Federation, expenses are recognized as justified and documented expenses (and, in the cases provided for in Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer. Thus, if a lawyer entered into an official labor relationship with a trainee (concluded a fixed-term employment contract), then these costs are justified. Also, to confirm the validity of the expenses incurred (i.e., to confirm the economic feasibility), at least a couple of times, the trainee needs to write reports on what he did during the working day (he selected documents, participated in court hearings, familiarized himself with the case, etc. .) If the employment relationship is not formalized, payments to the trainee for tax purposes cannot be recognized.
- Lawyer answer:
In accounting, the creation of a reserve is reflected by the posting: Debit 91.2 Credit 63 - deductions to the reserve for doubtful debts are included in other expenses. Chapter 25 of the Tax Code “Corporate Profit Tax” also allows organizations to create reserves for doubtful debts, contributions to which reduce the tax base for income tax. They are included in non-operating expenses on the basis of subparagraph 7 of paragraph 1 of Article 265 of the Tax Code. It should be borne in mind that, firstly, reserves for doubtful debts can only be created by organizations that calculate income tax on an accrual basis, and secondly, the creation of such reserves should be provided for by the accounting policy for tax purposes. When creating reserves for doubtful debts, only overdue debts of buyers for goods delivered to them (work performed, services rendered) can be taken into account if it is not secured by a pledge, surety, or bank guarantee. contains a clear procedure for the formation of reserves for doubtful debts for tax purposes. The rules are as follows. Firstly, the amount of the reserve in tax accounting includes only debts with a term of occurrence of 45 days. Moreover, debts with a period of occurrence from 45 to 90 days inclusive are paid in the amount of the reserve in the amount of 50 percent, and debts with a period of occurrence over 90 days are fully paid. Secondly, the maximum reserve that can be recognized for tax purposes is determined - 10 percent of the revenue of the reporting (tax) period (excluding VAT). In addition, the Tax Code does not contain rules requiring the restoration of unused reserve amounts, but provides for the possibility of transferring the reserve amount not used in the reporting (tax) period to the next reporting (tax) period. Algorithm for tax accounting of reserves Provisions for doubtful debts are accounted for in tax accounting as follows. 1. At the end of the reporting (tax) period, an inventory of receivables is carried out in order to identify the amounts of doubtful and bad debts. According to the results of the inventory, data on receivables are generated for the following groups: doubtful debts with a maturity of more than 90 days; doubtful debts with a period of occurrence from 45 to 90 days (inclusive); bad debts (i.e. debts to be written off). Accounts receivable in the formation of the reserve are taken into account in full, including VAT (letters of the Ministry of Finance of Russia dated July 9, 2004 No. 03-03-05 / 2/47, Ministry of Taxes and Duties of the Russian Federation of September 5, 2003 No. VG-6-02 / 945). 2. The amount of the reserve used in the reporting period to pay off losses from writing off bad debts is calculated, and the unused balance of the reserve is determined. 3. The amount of the reserve created in the next reporting (tax) period is determined (subject to the limitation of 10 percent of the proceeds amount). 4. The received reserve amount is compared with the unused reserve balance (see paragraph 2). If the amount of the reserve exceeds the balance, the organization additionally charges the reserve, including the amount of the additional charge as part of non-operating expenses. If the amount of the reserve is less than the unused balance, then the organization needs to reduce the reserve by attributing the difference to the composition of non-operating income.
Ivan Vertiporoh
whether SMS messages from the bank to the director’s phone about the state of the current account can be included in income tax expenses: 15:00 - 17:00
Daria Andreeva
Taxable profits are reduced by the amount
Irina Tarasova
when switching from envd to usn, is it possible to write off an ovar for 2014,2015, for years, if so, how at once all in 3 years or only as much as was realized Time when to call back: 11:00 - 13:00
Veronika Frolova
Good afternoon! Design and survey work, the development of a feasibility study and design documentation for the facility "reclamation of the drive" in 2011-2012 were carried out. In November 2013 a decision was made to cease production for which the drive was functioning, respectively, a further set of measures
Valery Tolstukhin
Hello. According to paragraph 1 of subparagraph 5 of article 265 of the Tax Code of the Republic of Kazakhstan, it can be set off. According to paragraph 1 of subparagraph 5 of article 265 of the Tax Code of the Republic of Kazakhstan, it is possible to set off VAT on the balance of goods and materials at the time of registration as a VAT payer. The same article indicates the possibility of using the fixed assets of the enterprise for offset. The company acquired a building with utility rooms. But he acquired it for cash without a corresponding invoice for 2 million tenge. How can the OS (this building) be included in the set-off? And how to allocate the tax amount from the value of the building
Antonina Romanova
My friend and I are in dispute. I believe that in this task the lawyer is right. In accordance with Part 4 of Article 28 of N 63-ФЗ "On advocacy and advocacy in. Who is still right in this task? - During a desk audit of the advocate’s activities, the tax inspector considered that the lawyer was not entitled to include in the expenses taken into account when calculating the tax base on personal income tax, Amounts paid to the lawyer intern as salaries and bonuses for the quarter.
Ilya Butusov
how to accrue an allowance for doubtful debts in accounting and tax accounting
Elena Vasilieva
Kirill Nepyanov
What should I do if the bill is paid and production is launched, and the buyer changes his mind ?. We ordered products, we invoiced, we paid it. Half of the order has already been placed, and the buyer has changed his mind and wants to return the money. The fact that we have already used our material and incurred costs does not bother them. They said they would turn to the consumer protection society. How to be
- Lawyer answer:
Valery Nevruyev
In which line of the income tax return should the bank commission for transferring funds be included? D91.2 K51
right - line 200 For the purposes of taxation of profits, expenses for payment of a bank's money transfer services are taken into account as part of other expenses associated with the production and (or) sale of line 040 Indirect expenses expenses for ...
Vitaly Turishchev
QUESTION ON THE SUBJECT TAX ACCOUNTING. According to the TAX ACCOUNT. For what expenses can an accountant reduce income while counting on TAXABLE PROFIT?
The main criteria are established in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation. Costs should be: - justified; - documented; - made to carry out activities aimed at generating income.
- Lawyer answer:
Of course it turns on. The basis is subparagraph 5 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation: "expenses in the form of negative exchange differences arising from the revaluation of property in the form of currency values \u200b\u200b(except for securities denominated in foreign currency) and claims (obligations), the value of which is expressed in foreign currency , with the exception of advances made (received), including on foreign currency accounts with banks, carried out in connection with a change in the official exchange rate of foreign currency to the ruble of the Russian Federation established by the Central Bank of the Russian Federation . "
Karina Kulikova
Help solve the problem by ACCOUNTING! wiring !. 06/01. the organization entered into a loan agreement with the bank. According to the agreement, a loan is issued by the bank for the acquisition of fixed assets for a period of 93 days at 12% per annum. 06.06. A loan in the amount of 565,000 rubles was received in the bank account of the organization. 06/20. The supplier received technological equipment worth 510,500 rubles to the organization’s warehouse. , plus VAT-18%. 06/28. the equipment was put into operation. Reflect business transactions with accounting entries. Determine the initial cost of technological equipment.
- Lawyer answer:
According to Art. 257 of the Tax Code of the Russian Federation, the initial value of a fixed asset is defined as the sum of the costs of its acquisition, construction, manufacture, delivery and bringing to a state in which it is suitable for use, with the exception of value added tax and excise taxes, except as provided for by the Tax Code. At the same time, with respect to interest expenses on loans and borrowings, the Tax Code of the Russian Federation contains a special rule, namely, sub. 2 p. 1 Article 265 of the Tax Code of the Russian Federation. According to sub. 2 p. 1 Article 265 of the Tax Code of the Russian Federation expenses in the form of interest on debt obligations of any kind are included in non-operating expenses, taking into account the features provided for in Article 269 of the Tax Code of the Russian Federation. Postings: Dt 51 Kt 66 - 565 000 Dt 08 Kt 60 - 510 500 and Dt 19.1 Kt 60 - 91 890 Dt 60 Kt 51 602 390 - paid by the contractor for the operating system Dt 01 Kt 08 - 510 500 - the operating system was commissioned Dt 91.2 Kt 66 - interest on the loan is accrued.
Nikita Yustratov
The decrease in taxable profit is made by the amount. The taxable profit is reduced by the amount: Choose one answer: a. Excessive hospitality; b. positive exchange rate differences; c. positive total differences
- Lawyer answer:
Your question is incorrect! There is nothing to choose here! According to paragraphs 5 p. 1 Article 265 of the Tax Code of the Russian Federation, non-operating expenses include expenses in the form of NEGATIVE exchange rate differences arising from the revaluation of property in the form of currency values \u200b\u200band claims (liabilities), the value of which is expressed in foreign currency. For the purposes of taxation of profits, the exchange rate difference arising from the depreciation of property in the form of currency values \u200b\u200band claims or the revaluation of liabilities denominated in foreign currency is recognized as negative. For the purposes of taxation of profit, a positive amount difference is non-operating income on the basis of subparagraph 11.1 of Article 250 of the Tax Code of the Russian Federation. Consequently, it increases, not decreases, the income tax base. And excessive hospitality expenses are generally not taken into account when calculating income tax!
Vyacheslav Belyushin
tell me the problem is solved correctly ?. Task 8 Accounting policies of LLC Matryoshka provides a cash basis for revenue recognition. In the reporting period, 295,000 rubles were credited to the settlement account for products sold. including value added tax. Actual material costs amounted to 47,000 rubles. Other expenses amounted to 23,000 rubles. Accrued depreciation in the amount of 15,000 rubles. Received contributions to the authorized capital in the amount of 100,000 rubles. The regional corporate income tax rate is set at 15.5%. Assignment: calculate the corporate income tax that Matryoshka LLC must pay at the end of the reporting period to the federal budget and the budget of the constituent entity of the Russian Federation and justify the answer. Decision. 1. Define the tax base. In accordance with Article 274 of the Tax Code, Article 247 of the Tax Code, Article 248 of the Tax Code, Article 252 of the Tax Code, Article 251 of the Tax Code, Article 286 of the Tax Code, Article 284 of the Tax Code in the amount of 20%, of which the amount of tax calculated at the tax rate of 2%, is credited to the federal budget, and the amount of tax calculated at a tax rate of 18% is credited to the budgets of the constituent entities of the Russian Federation. At the same time, by the laws of the constituent entities of the Russian Federation, the tax rate to be credited to the budgets of the constituent entities of the Russian Federation may be reduced for certain categories of taxpayers. Moreover, the indicated tax rate cannot be lower than 13.5%. a) we calculate the amount of tax: 165,000 rubles. × (2% + 15.5%) \u003d 28875 rubles. , of which: - to the federal budget: 165,000 rubles. × 2% \u003d 3300 rub. ; - to the budget of the subject of the Russian Federation: 165,000 rubles. × 15.5% \u003d 25575 rubles.
Ekaterina Matveeva
Acts in euros. Is it possible? Tell me, please, we paid the invoice issued in euros (direct payment was made in rubles at the exchange rate of the Central Bank on the day of payment). The closing company was set in euros, my accounting department doesn’t accept it and that's it ... Our demand is in rubles, the contractor insists that he will not redo it. Is it legitimate to issue acts in euros? Thanks in advance!
- Lawyer answer:
The invoice for payment may be in euros, as it is issued on the basis of the contract and is not the primary document. Section 2, Art. 317 of the Civil Code of the Russian Federation - a monetary obligation can be expressed in currency if it is payable in rubles. Consequently, civil law allows for paperwork at. e. or currency. At the same time, the monetary liability in accounting must be expressed in rubles (Clause 1, Article 317 of the Civil Code of the Russian Federation). A document drawn up in foreign currency and not containing the ruble expression of a business transaction does not meet the requirements of paragraph 1 of Article 8 of Law No. 129-FZ. TORG-12 - columns 11 and 15 are intended to reflect the value in rubles and kopecks. Therefore, of course, it is possible to accept a document in currency, but be prepared that when checking the tax authorities can remove this document from expenses and you will have to prove your case through the court, by the way, the court in this situation is often on the side of the taxpayer.
Igor Neumoin
Please, tax experts, check the task, otherwise I can’t fill out the declaration. According to the accounting policy of the enterprise, revenue is determined at the time of payment for the shipped products. The retained earnings amounted to 2050 thousand rubles. The total revenue of unpaid products amounted to 250 thousand rubles., And its cost is 185 thousand rubles. Representative expenses in the amount of 10 thousand rubles were reimbursed for this reporting period. Calculate the tax base, determine the amount of income tax. Fill out the declaration. Solution: The object of taxation on corporate income tax is recognized as profit received by the taxpayer. Profit for Russian organizations is recognized - income received, reduced by the amount of expenses incurred. In turn, income includes: 1) income from the sale of goods (work, services) and property rights; 2) non-operating income. Revenue from the sale is recognized as revenue from the sale of goods (works, services) both of own production and previously acquired, revenue from the sale of property rights. Proceeds from sales are determined on the basis of all proceeds related to settlements for goods (work, services) sold or property rights expressed in monetary and (or) in-kind forms. Depending on the method chosen by the taxpayer for recognition of income and expenses, receipts associated with settlements for goods (work, services) or property rights sold are recognized for the purposes of this chapter in accordance with Section 271 or Section 273 of the Tax Code. In accordance with Art. 271 of the Tax Code for income from sales, the date of receipt of income is the date of sale of goods (works, services, property rights), determined in accordance with paragraph 1 of Article 39 of the Tax Code, regardless of the actual receipt of funds (other property (works, services) and ( or) property rights) in their payment. Thus, income from sales will amount to 250 TR - 185 tr \u003d 65 tr The taxpayer reduces the income received by the amount of expenses incurred (except for the expenses specified in Article 270 of the Tax Code). Expenses are recognized as justified and documented expenses (and, in the cases provided for in Article 265 of the Tax Code, losses) incurred (incurred) by the taxpayer. Other expenses associated with production and sale include hospitality expenses associated with the official reception and servicing of representatives of other organizations participating in negotiations in order to establish and maintain cooperation, in the manner provided for in paragraph 2 of this article. The profit will be 65 tr - 10 tr \u003d 55 tr In determining the tax base, taxable profits are determined on an accrual basis from the beginning of the tax period. 2050 tr + 55 tr \u003d 2105 tr Income tax is determined on the basis of the tax base and tax rate. The tax rate of income tax for 2009 in accordance with the Tax Code of the Russian Federation is set at 20 percent, while: the amount of tax calculated at a tax rate of 2 percent is credited to the federal budget; the amount of tax calculated at a tax rate of 18 percent is credited to the budgets of the constituent entities of the Russian Federation. Based on the foregoing, the amount of income tax will be: 2105 TR * 20% \u003d 421 tr Including to the federal budget: TR 2105 * 2% \u003d 42.1 TR To the budget of the constituent entities of the Russian Federation: TR 2105 * 18% \u003d 378.9 tr
I believe that you solved the problem correctly.
Kristina Kozlova
Please tell me which solution is correctly resolved ?. Task 1. The accounting policy of LLC Matryoshka provides a cash basis for revenue recognition. 2. In the reporting period, 295,000 rubles were credited to the settlement account for previously shipped products. including value added tax. 3. Material and material expenses incurred and documented amounted to 47,000 rubles. 4. Other costs associated with production and sales amounted to 23,000 rubles. 5. Accrued depreciation in the amount of 15,000 rubles. 6. As a contribution to the authorized capital, 100,000 rubles were received. 7. The regional corporate income tax rate is set at 15.5%. Calculate the advance payment of corporate profit tax, which Matryoshka LLC must pay at the end of the reporting period to the federal budget and the budget of the subject of the Russian Federation. DECISION Income: 1. 295000 (VAT 53100) 2. 100000 rubles. Costs: 1. 47,000 rubles. 2.15,000 rub. 3.23,000 rub. Revenue \u003d (295000 + 100000) - (47000 + 15000 + 23000) \u003d 395000-85000 \u003d 310,000 rubles. Profit tax - 310,000 * 15.5% \u003d 48050 rubles. Advance payment 12012.50 rub. Decision. 1. Define the tax base. In accordance with Article 274 of the Tax Code of the Russian Federation, the tax base for corporate profit tax is the monetary expression of taxable profits. Moreover, according to Article 247 of the Tax Code of the Russian Federation, profits for Russian organizations are recognized as revenues reduced by the amount of expenses incurred, which are determined in accordance with Chapter 25 of the Tax Code. According to Article 248 of the Tax Code of the Russian Federation, income includes income from the sale of goods (works, services) and property rights and non-operating income. In turn, based on Article 252 of the Tax Code of the Russian Federation, expenses are considered reasonable and documented expenses (and, in the cases provided for in Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer. Expenses, depending on their nature, as well as on the conditions of implementation and the directions of activity of the taxpayer, are divided into expenses associated with production and sale, and non-operating expenses. In accordance with Article 251 of the Tax Code of the Russian Federation, income in the form of property, property rights or non-property rights having a monetary value, which is received in the form of contributions (contributions) to the authorized (joint-stock) capital (fund) of an organization (including income in the form of an excess of the price of the placement of shares ( shares) over their nominal value (initial size) are not taken into account when determining the tax base.a) we will determine the income: 295,000 rubles. - (295000 rub. × 18/118) \u003d 250000 rub. ; b) calculate the costs: 47,000 rubles. + 23000 rub. + 15000 rub. \u003d 85,000 rub. ; c) calculate the profit: 250,000 rubles. - 85,000 rub. \u003d 165,000 rub. 2. Calculate the corporate income tax. According to Article 286 of the Tax Code of the Russian Federation, tax is defined as the percentage of the tax base corresponding to the tax rate. The tax rate is established by article 284 of the Tax Code of the Russian Federation in the amount of 20%, of which the tax amount calculated at the tax rate of 2% is credited to the federal budget, and the tax amount calculated at the tax rate of 18% is credited to the budgets of the constituent entities of the Russian Federation. At the same time, by the laws of the constituent entities of the Russian Federation, the tax rate to be credited to the budgets of the constituent entities of the Russian Federation may be reduced for certain categories of taxpayers. Moreover, the indicated tax rate cannot be lower than 13.5%. a) we calculate the amount of tax: 165,000 rubles. × (2% + 15.5%) \u003d 28875 rubles. , of which: - to the federal budget: 165,000 rubles. × 2% \u003d 3300 rub. ; - to the budget of the subject of the Russian Federation: 165,000 rubles. × 15.5% \u003d 25575 rubles. Answer: according to the results of the reporting period, Matryoshka LLC must pay corporate income tax in the total amount of 28875 rubles. of which 3300 rubles. - to the federal budget and 25575 rubles. - to the budget of the subject of the Russian Federation.
- Lawyer answer:
The first decision is not correct, the second is correct. The first VAT is incorrectly calculated, the income is not correctly reflected. 100,000 are not income, and accordingly the income tax is also incorrectly calculated. In addition, advance payments only mean that we consider the profit at the end of the year, and before that everything is considered an advance, and not that we divide the profit into 4 parts.
Vadim Khromtsov
Accounting. What about direct costs?
- Lawyer answer:
Article 318. The procedure for determining the amount of expenses for production and implementation by the Federal Law of July 24, 2009 N 213-ФЗ has been amended in paragraph 1 of Article 318 of this Code, which will enter into force on January 1, 2010. See the text of the paragraph in the previous edition 1 If the taxpayer determines the income and expenses on an accrual basis, the costs of production and sales are determined taking into account the provisions of this article. For the purposes of this chapter, production and sales expenses incurred during the reporting (tax) period are divided into: 1) direct; 2) indirect. Direct costs may include, in particular: material costs determined in accordance with subparagraphs 1 and 4 of paragraph 1 of Article 254 of this Code; the labor costs of personnel involved in the production of goods, performance of work, the provision of services, as well as the costs of compulsory pension insurance, which go to finance the insurance and funded part of the labor pension, compulsory social insurance in case of temporary disability and in connection with motherhood, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases accrued on the indicated amounts of expenses for salary; the amount of accrued depreciation for fixed assets used in the production of goods, works, services. Indirect expenses include all other amounts of expenses, with the exception of non-operating expenses determined in accordance with Article 265 of this Code, carried out by the taxpayer during the reporting (tax) period. The taxpayer independently determines in the accounting policy for tax purposes a list of direct costs associated with the production of goods (performance of work, provision of services). 2. In this case, the amount of indirect costs of production and sales incurred in the reporting (tax) period in full refers to the expenses of the current reporting (tax) period, taking into account the requirements provided for by this Code. In a similar manner are included in expenses of the current period non-operating expenses. Direct costs relate to the expenses of the current reporting (tax) period as products, works, services are sold, in the cost of which they are taken into account in accordance with Article 319 of this Code. Taxpayers providing services have the right to attribute the amount of direct expenses incurred in the reporting (tax) period in full to the reduction of income from the production and sale of this reporting (tax) period without allocation to the balances of work in progress. 3. In the event that in relation to certain types of expenses in accordance with this chapter there are restrictions on the amount of expenses accepted for tax purposes, the basis for calculating the maximum amount of such expenses is determined by the cumulative total from the beginning of the tax period. At the same time, for the taxpayer’s expenses related to voluntary insurance (pensions) of its employees, the term of the contract in the tax period, starting from the date of entry into force of such a contract, is taken into account to determine the maximum amount of expenses.
Zinaida Ryabova
decommissioning of the OS. Tell me, what is the procedure for writing off depreciated fixed assets of a private institution? maybe there is any regulation on this issue? ? I would really appreciate it! !
- Lawyer answer:
Equipment obsolete, worn out, out of order. Sometimes it is advisable to write it off rather than carry out repairs, which are often expensive. The procedure for writing off fixed assets in accounting is regulated by the Methodological Instructions approved by order of the Ministry of Finance of Russia of October 13, 2003 No. 91n. The decision on the impossibility of further use of the fixed asset and its write-off is taken by the commission created in accordance with the order of the head. The members of the commission establish the reason for the write-off: physical and moral depreciation, violation of the operating conditions, accidents, etc. If the property became unusable before the end of its useful life (prematurely), the persons responsible for this will be determined. In addition, members of the commission find out whether it is possible to use individual units, parts, materials of the retiring facility in the future, monitor the removal of non-ferrous and precious metals, and determine their weight. If the commission came to the conclusion that the fixed asset must be decommissioned and liquidated, then after completion of the work on the liquidation of the facility, an act of write-off is issued, which is approved by the head of the organization. It reflects the year the object was created, the date it was brought into the organization, the date it was commissioned, the initial cost (for revalued objects it is replacement), the amount of accrued depreciation, the reasons for the write-off, and the possibility of using both the object itself and its individual components and parts. The unified forms of acts on the write-off of fixed assets were approved by Decree No. 7 of the State Statistics Committee of Russia dated January 21, 2003. The act in the form No. OS-4a is used to write off worn-out vehicles, for the other fixed asset object - in the form No. OS-4, and for the group of fixed assets funds that are not vehicles - in the form of No. OS-4b. Each document is made in duplicate. One is transferred to accounting, the other remains with the person responsible for the safety of fixed assets. It is the basis for the delivery to the warehouse and sale of material assets and scrap metal remaining as a result of write-off of fixed assets. These material values \u200b\u200bare taken into account on the basis of a receipt order in the form No. М-4 approved by the resolution of the State Statistics Committee of Russia of 10.30.97 No. 71a. Upon the liquidation of the real estate, acts are drawn up in the forms No. KS-9 and KS-10, approved by the Decree of the State Statistics Committee of Russia dated 11.11.99 No. 100. income tax In tax accounting, the costs of liquidating decommissioned fixed assets are included in non-operating (sub. 8 p. 1 art. 265 of the Tax Code). Such expenses include the amount of depreciation in accordance with the established useful life of depreciation, the costs of dismantling, disassembling and removing the dismantled property. As in accounting, the write-off of fixed assets is formalized by order of the head of the organization and the act on write-off (liquidation) of fixed assets (form No. OS-4, OS-4a and OS-4b), signed by members of the liquidation commission. An important point: the act of writing off (partial write-off) of an item of fixed assets with the reflection of the financial result from liquidation can be fully completed only after completion of the liquidation (partial liquidation) of the item of fixed assets. The elimination process is quite lengthy. A situation is possible when a fixed asset is decommissioned (liquidation has begun) in one tax period, and liquidation has been completed in another. The costs of liquidation are recorded as non-operating expenses on the date of liquidation (upon execution of act No. OS-4, OS-4a or OS-4b). This follows from paragraph 1 of Article 272 of the Tax Code of the Russian Federation, according to which expenses accepted for tax purposes are recognized as such in the reporting (tax) period to which they relate. Focus on Guidelines 91n. (I can not add the link, unfortunately)
Roman Semikolenov
ODA and OXR, which can be distributed as straight lines. Which general production and general business expenses can be attributed to direct (in accordance with the method used by the company for the distribution of indirect costs), and which - not? Is there any regulation on this?
- Lawyer answer:
And then 25 Head of the Tax Code of the Russian Federation))) There are no others, but the fact that you have everything on your 26th account is what to do))) make yourself a closure on intermediate monthly acts, write down in the accounting policy, ask the management to close these acts, and don’t worry with the completion, the management doesn’t want to suffer)))))) take the easiest way to determine the incompleteness, and all expenses besides the management apparatus are immediately attributed to 20 accounts (well, there are salaries, accruals, rents, etc. I think they you have the biggest and then what are your general overhead costs eu and you are doing projects (well, you can certainly be wise and call the head of the department such a salary, because he has several projects, but not all, there are projects in other departments too), current 20 and 26, I think so)))))))) Direct costs may include, in particular: material costs determined in accordance with subparagraphs 1 and 4 of paragraph 1 of Article 254 of this Code; labor costs of personnel involved in the production of goods, work, services, as well as expenses for compulsory pension insurance, which go towards financing the insurance and funded part of the labor pension for compulsory social insurance in case of temporary incapacity for work and in connection with motherhood medical insurance, compulsory social insurance against industrial accidents and occupational diseases accrued on the indicated amounts of expenses for labor cost; the amount of accrued depreciation for fixed assets used in the production of goods, works, services. Indirect expenses include all other amounts of expenses, with the exception of non-operating expenses determined in accordance with Article 265 of this Code, carried out by the taxpayer during the reporting (tax) period. The taxpayer independently determines in the accounting policy for tax purposes a list of direct costs associated with the production of goods (performance of work, provision of services).
What is included in income from the simplified tax system is written in article 346.15 of chapter 26.2 of the Tax Code of the Russian Federation Article 346.15. The procedure for determining income 1. Taxpayers when determining the object of taxation take into account the following income: income from sales, determined in accordance with Article 249 of this Code; non-operating income determined in accordance with Article 250 of this Code. What is included in the expenses is written in article 346.16, in paragraph 1, 36 subitems are listed. 2. The expenses referred to in paragraph 1 of this article shall be accepted provided that they meet the criteria specified in paragraph 1 of Article 252 of this Code. The expenses specified in subparagraphs 5, 6, 7, 9–21, 34 of paragraph 1 of this article shall be accepted in the manner provided for the calculation of corporate income tax by articles 254, 255, 263, 264, 265 and 269 of this Code.
Art. 269 \u200b\u200bof the Tax Code of the Russian Federation. In particular, para. 4 p. 1 art. 269 \u200b\u200bof the Tax Code of the Russian Federation it is established that in the absence of debt to Russian organizations issued in the same quarter on comparable conditions, as well as at the option of a taxpayer, the limit for interest recognized as an expense is taken to be equal to the Central Bank of Russia refinancing rate, increased 1.1 times, - when registering a debt in rubles. At the same time, in respect of debt instruments that do not contain conditions for changing the interest rate during the whole term of the debt obligation, the Central Bank of the Russian Federation refinancing rate, which was valid at the date of raising funds, is accepted, and for other debt obligations, the rate effective at the date of recognition of expenses in in the form of interest. Taxation of an individual (if the loan agreement provides for the payment of interest): In accordance with paragraphs. 1 p. 1 Article 208 and p. 1 tbsp. 209 of the Tax Code of the Russian Federation, income received by a taxpayer in a tax period (calendar year) in the form of interest received from a Russian organization is recognized as an object of taxation on personal income tax. According to paragraph 1 of Art. 224 of the Tax Code of the Russian Federation, the tax rate on such income is set at 13 percent. Consequently, the interest received by an individual under a loan agreement is recognized as his income and is subject to personal income tax. The organization in this case is recognized as a personal income tax agent. The taxpayer shall withhold the accrued tax amount upon actual payment of the indicated funds to the taxpayer or on his behalf to third parties (items 4, 6 of article 226 of the Tax Code of the Russian Federation). If the loan is more than a year, then postings: D 50 or 51 K 67 for the loan amount; If the loan is less than a year, then postings D 50 or 51 K 66 for the loan amount Accrued% of the loan: D 20 or 44 K 76 U with personal income tax with% D76 K 68 Loan repayment D 66.67 K 50.51 Paid PIT D68 K 51% paid D76 K 50.51
- Lawyer answer:
The general limitation period is 3 years. According to Art. 392 of the Labor Code of the Russian Federation, the employer has the right to apply to a dispute court for compensation by the employee for damage caused to the employer within one year from the date of discovery of the damage caused. In this case, the missed limitation period can be restored for a good reason. According to the Letter of the Ministry of Finance of the Russian Federation dated 24.09.09 No. 03-03-06 / 1/610, the general procedure for recognizing debt as uncollectible extends to the unreturned advance of a former employee. Such a debt can be accounted for as non-operating expenses in accordance with paragraphs. 2. p. 2. Art. 265 of the Tax Code of the Russian Federation. An exhaustive list of grounds for recognizing a debt as hopeless is established in paragraph 2 of Art. 266 of the Tax Code In order to replenish financial resources, a company may conclude a loan agreement with the founders of the organization. Therefore, often they do not provide for the payment of interest. But keep in mind that in this case the company runs the risk of encountering certain troubles. The fact is that there is a point of view according to which obtaining an interest-free loan is a service received free of charge. As a result, when calculating income tax, an organization must increase its non-operating income by the amount of interest calculated at the market rate of the loan interest. Thus, it makes sense to provide for the payment of interest in the loan agreement. In addition, interest amounts are included in non-operating expenses and reduce the tax base for income tax. This should be guided by article 269 of the Tax Code. It sets a limit on interest, which may reduce the tax base for tax. It should not deviate by more than 20% from the average level of interest on debt obligations received in the same quarter (or month - for those who pay monthly payments based on actual profits) on comparable conditions. If the taxpayer does not have such debt obligations or there is no certainty regarding their comparability, we can proceed from the Bank of Russia refinancing rate multiplied by 1.1. If the loan agreement does not say anything about interest, the loan cannot be recognized as interest-free. The interest in this case is set equal to the Bank of Russia refinancing rate. This is stated in paragraph 1.article 807 of the Civil Code of the Russian Federation. Recall also that the loan amount is not included in the organization’s income for both taxation and accounting purposes. The same is true when repaying a loan - the amount of the principal debt will not increase expenses. Documents confirming the transfer of funds from the lender to the borrower must be attached to the contract concluded in writing. The fact is that only after this the loan agreement is considered concluded (Clause 1, Article 808 of the Civil Code of the Russian Federation). It is also important to determine the moment of the beginning of the contract because the costs in determining income tax are recognized only as interest accrued for the actual time of use of borrowed funds. This is stated in subparagraph 2 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation. As already noted, the practice of obtaining borrowed funds from founders is widespread. For various reasons, such loans are sometimes not repaid. Then, when calculating income tax, the organization must take into account non-operating income (paragraph 18 of article 250 of the Tax Code of the Russian Federation). It is recognized when writing off accounts payable in connection with the expiration of the limitation period or for other reasons. The amount of such income will correspond to the amount of bad debt.
Ivan Shabunin
what does reducing tax and reporting burdens mean?
- Lawyer answer:
As a rule, this means lowering tax rates or introducing additional tax benefits. However, I don’t know what will come of it. Already in 2010, the UST will be replaced, instead of it, the introduction of payments to the respective funds. Their runoff will remain at the current year level, but then will increase slightly in 2011. In this regard, the Ministry of Economic Development is preparing tax breaks for business, which should compensate for the increase in social insurance rates in 2011. This was stated at a meeting of the board of the Russian Union of Industrialists and Entrepreneurs, Deputy Minister of Economic Development Stanislav Voskresensky. Indeed, from January 1, 2010, the next amendments to the Tax Code of the Russian Federation will come into force. Some of them will be included in chapter 25 of the Tax Code. On behalf of the government, the Ministry of Industry and Trade and the Ministry of Economic Development and Trade have developed changes to the income tax that will affect all trading companies. They have already been approved by the Ministry of Finance, the development of a bill has begun. So far, the upcoming changes are positive. So, trading companies plan to allow writing off the costs of creating and operating external improvement facilities, in particular parking lots, through depreciation. Now such objects under the code are included in depreciable property, but are not subject to depreciation. Because of this, disputes constantly arise. There are also plans to finally resolve the issue of expenses for staff uniforms and allow them to be written off similarly to the costs of special clothing. To fix in article 254 of the Tax Code of the Russian Federation the general maximum size of commodity losses (in particular, from damage, battle, scrap of goods, loss of presentation). Now the code does not provide for such losses. And to allow reducing income tax by the amount of losses from shortages of goods for unknown reasons without confirming the absence of those guilty of embezzlement by state bodies, as required by current article 265 of the Tax Code of the Russian Federation. They want to limit the amount of losses in the code as a percentage of revenue. However, along with this, the transport tax will be increased. Will be amended and in part 1 of the Tax Code. This can be found here: One of them is a reduction in reporting forms - which means a reduction in the reporting burden.