What is a tax register. Accounting and tax accounting: what's the difference? Accounting registers for the formation of reporting data
Taxpayers for corporate income tax are required to maintain analytical registers tax accounting... The Tax Code of the Russian Federation establishes that the forms of registers and the procedure for reflecting analytical data of tax accounting in them are developed by the taxpayer independently and are established by annexes to accounting policies organizations for tax purposes. In the program "1C: Accounting 8" there are more than 30 specialized reports for drawing up tax reporting registers. For most taxpayers, this may be sufficient to meet the established tax accounting requirements. In the article, Doctor of Economics, Professor S.A. Kharitonov talks about maintaining tax accounting registers for the purpose of calculating income tax using the example of the 1C: Accounting 8 program (rev. 3.0).
Requirements for tax ledgers
Confirmation of tax accounting data are:
- primary accounting documents (including an accountant's certificate);
- analytical tax registers;
- payment tax base.
Analytical tax registers are understood as consolidated forms of systematization of tax accounting data for the reporting (tax) period, grouped in accordance with the requirements of Chapter 25 of the Tax Code of the Russian Federation.
V mandatory forms must contain the following details:
- register name;
- period (date) of compilation;
- Name business transactions;
- transaction meters in monetary and physical (if possible) terms;
- signature (decryption of signature) of the person responsible for drawing up the register.
The forms of registers and the procedure for reflecting analytical data of tax accounting in them, in accordance with Article 314 of the Tax Code of the Russian Federation, are developed by the taxpayer independently and are included in the appendix to the accounting policy for tax purposes.
Registers of tax accounting "1C: Accounting 8"
In the program "1C: Accounting 8" (rev. 3.0) there are more than 30 specialized reports for compiling tax reporting registers.
Their list is given on the form Tax registers In chapter Accounting, taxes, reporting(fig. 1).
By designation, analytical tax accounting registers "1C: Accounting 8" are divided into the following groups:
- Business accounting registers;
- Registers of accounting of the state of the tax accounting unit(registers of information about changing the state of the accounting object);
- Intermediate settlement registers;
- Registers for the formation of reporting data.
Business accounting registers are intended to summarize information about the facts of the business entity, which lead to the emergence of the object of tax accounting.
Registers of accounting of the state of the tax accounting unit are designed to collect information on the presence and movement of tax accounting objects.
Intermediate Settlement Registers perform an auxiliary function: they are used at the stage of forming the cost of the accounting object, as well as as a source of information for filling in the registers for generating accounting data.
are designed to summarize information on recognized income and expenses of the reporting (tax) period, calculate the tax base and decipher individual income and expenses in the income tax return.
For most taxpayers, the registers formed in the 1C: Accounting 8 program may be enough to fulfill the requirements of the Tax Code of the Russian Federation in terms of confirming tax accounting data.
On the form Tax registers reports for drawing up registers are arranged in reverse order (as opposed to "1C: Accounting 8" (rev. 2.0)), that is, first reports are given for drawing up registers for generating reporting data, then reports for drawing up registers of intermediate settlements, etc. ( see Fig. 1). This is mainly due to ergonomic considerations. Registers for the formation of reporting data Taxpayers have to form more often, as a rule, for the same period many times in order to make sure that the tax return of organizations is drawn up correctly.
To compile the register, double-click on the name to open the form of the corresponding report, indicate the period, organization and click on the button Generate a report.
Registers are formed according to tax accounting data on the accounts of the chart of accounts accounting"1C: Accounting 8". When compiling a register of information about an item of fixed assets, information about accounting items is additionally used, which is stored in special registers.
Registers of tax accounting "1C: Accounting 8" have a unified form of registration and contain all required details(fig. 2).
The person, position and decryption of the signature of the person responsible for drawing up the register, which should be displayed in the form of a register, are indicated in the list Responsible persons of the organization.
The reports provide the ability to customize the grouping and selection of data (tab basic settings), as well as the inclusion in the register of additional information about accounting objects, sorting data and registering (tab Additional settings).
In the generated register, it is possible to open a document with which the operation is reflected in tax accounting.
For example, for a tax accounting register Income from the sale of goods, works, services This will Retail Sales Report.
Help-calculations
For certain types of expenses, the Tax Code of the Russian Federation establishes special rules for determining the amount of expenses taken into account when calculating the tax base of the reporting (tax) period. So, the costs of voluntary insurance, for certain types advertising, entertainment expenses are taken into account in the expenses of the period according to the standard; for transport costs, the amount of costs related to the goods sold is determined; for depreciable property, the taxpayer has the right to apply a depreciation bonus in the amount of up to 30% of the original cost (costs of "modernization"); direct costs for the production and sale of products must be distributed between the products sold and products in the warehouse, etc. The necessary calculations for such costs in "1C: Accounting 8" tax accounting for routine operation) the program provides Help-calculations... Their list is given on the form Help-calculations In chapter Accounting, taxes, reporting(fig. 3).
Help-calculations Depreciation bonus, Rationing of costs and Write-off of losses of previous years are intended to confirm only tax accounting data (in accounting, the amortization premium is not applied, expenses are not standardized, losses from previous years are not carried over to the future). The rest of the reference-calculations (except for the reference-calculations Tax assets and liabilities and Recalculation of deferred tax assets and commitments) are intended to confirm the data of both accounting and tax accounting.
To compile Help-calculation you need to double-click on the name to open the form of the corresponding report, specify the compilation period, organization, set the radio button on the main settings panel Indicators into position NU (tax accounting data) and press the button Generate a report.
Detailed information on the purpose and procedure for compiling tax registers, as well as certificates-calculations confirming tax accounting data, in "1C: Accounting 8" can be found on the ITS in the directory "Accounting for corporate income tax."
From the editor. Read about the formation of accounting registers in the program "1C: Accounting 8" in issue 7 (July) "BUKH.1C" for 2013. With the procedure for the formation of accounting registers in in electronic format with signing electronic signature and their storage in the information base on the example of "1C: Accounting 8" (rev. 3.0) can be found in issue 9 (September) "BUKH.1C" for 2013.
Tax accounting for corporate income tax is an orderly system for collecting, registering and summarizing information in monetary terms about the formation of the tax base for corporate income tax by means of continuous, continuous and documentary accounting of business transactions related to the calculation of the tax base for this tax.
According to Art. 313 of the Tax Code of the Russian Federation, tax accounting for corporate income tax is a system for summarizing information to determine the tax base for corporate income tax based on data primary documents grouped in accordance with the procedure provided for by the current tax legislation.
The purposes of tax accounting for corporate income tax are:
Formation of complete and reliable information about the order
accounting for tax purposes of business transactions carried out by the taxpayer during the reporting (tax) period;
· Providing information to internal and external users to control the correctness of the calculation, completeness and timeliness of the calculation and payment of specific taxes to the budget.
Based on Art. 313 of the Tax Code of the Russian Federation, taxpayers calculate the tax base for corporate income tax at the end of each reporting (tax) period based on tax accounting data, if the Tax Code of the Russian Federation provides for a procedure for grouping and accounting for objects and business transactions for tax purposes, which is different from the order of grouping and reflection in the accounting accounting established by the accounting rules.
The tax accounting system for income tax is organized by the taxpayer independently, based on the principle of the sequence of application of the rules and regulations of tax accounting, that is, it is applied sequentially from one tax period to another.
The procedure for maintaining tax accounting for corporate income tax is established by the taxpayer in the accounting policy for taxation purposes, approved by the relevant order (decree) of the head. All changes in the accounting procedure for individual business transactions and (or) objects for tax purposes are carried out by the taxpayer in the event of a change in legislation or applied accounting methods.
In this case, decisions on any changes should be reflected in the accounting
policy for tax purposes and apply from the beginning of the new tax period.
Tax accounting data for corporate income tax should reflect:
· The procedure for the formation of the amount of income and expenses;
The procedure for determining the share of expenses accounted for for the purposes
taxation in the current tax (reporting) period;
· The amount of the balance of expenses (losses) to be charged to expenses in the following tax periods;
· The procedure for the formation of the amounts of created reserves;
· The amount of income tax arrears with the budget.
Confirmation of tax accounting data for corporate income tax on the basis of Art. 313 of the Tax Code of the Russian Federation are primary accounting documents (including an accountant's certificate), analytical tax accounting registers and the calculation of the tax base.
These three groups of documents make up the tax accounting system for corporate income tax, the structure of which is three-level:
· The level of primary accounting documents (including the accountant's certificate);
· The level of analytical registers of tax accounting;
· level tax return(calculating the tax base for income tax).
The tax accounting system must ensure the procedure for the initial registration of facts economic activity, systematization of these facts (accounting for income and expenses) and the formation of indicators of the tax return for income tax. It follows from this that the system of tax accounting for corporate income tax is characterized by strict vertical unidirectional links between all its levels.
Vertical unidirectional links in the tax accounting system are links between the levels of the tax accounting system for income tax, the essence of which is that tax accounting data from primary documents go to analytical tax accounting registers, where they are generalized, and then the generalized information is entered into income tax return (calculation of the tax base for income tax).
The first level of tax accounting for income tax is made up of the forms of primary accounting documents for the purposes of tax accounting for income tax, which are not established by tax legislation. In this regard, on the basis of the provisions of Art. 313 of the Tax Code of the Russian Federation, in practice, primary accounting documents are used as primary accounting documents for tax accounting. At the same time, primary documents serve as the basis for both accounting and tax accounting.
In accordance with paragraph 1 of Art. nine Federal law RF dated November 21, 1996 No. 129-FZ "On accounting", all business transactions carried out by the organization must be formalized by supporting documents, which serve as primary accounting documents. This means that data on all business transactions, including tax accounting data, are initially recorded in primary accounting documents, and only then are summarized in analytical tax accounting registers.
Primary accounting documents are accepted for tax accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation approved by the State Committee Russian Federation according to statistics in agreement with the Ministry of Finance of the Russian Federation and the Ministry economic development and trade of the Russian Federation. Documents, the form of which is not provided for in these albums, must contain the mandatory details provided for by the current legislation, ensuring the possibility of verifying the reliability of the information specified in these primary documents, including:
· Name of the document (form);
· Date of preparation of the document;
When drawing up a document on behalf of:
a) legal entities - the name of the organization on behalf of which the document was drawn up, its TIN;
b) individual entrepreneurs - last name, first name, patronymic, number and date of issue of the document on state registration of an individual as an individual entrepreneur, TIN;
v) individuals- last name, first name, patronymic, name and data of the identity document, residence address, TIN, if any;
· Measuring instruments of a business transaction in physical and monetary terms;
· The names of the positions of the persons responsible for the performance of the business transaction and the correctness of its registration (for legal entities);
· Personal signatures of these persons and their decryption, including cases of creating documents using computer technology.
In some cases, for the purposes of tax accounting for corporate income tax, the form of primary accounting documents is supplemented with the requisites necessary for taxation purposes, which is permitted by the Procedure for the Application of Unified Forms of Primary Accounting Documents. At the same time, all the details of the unified forms of primary accounting documentation approved by the Goskomstat of Russia remain unchanged (including the code, the number of the form, the name of the document), that is, the removal of individual details from the unified forms is not allowed.
For example, inventory card accounting of fixed assets (standard intersectoral form No. OS-6) in practice for the purposes of calculating corporate income tax is supplemented by the following columns:
· Depreciation group;
· Service life for tax accounting purposes;
· Depreciation rate for tax accounting purposes;
· The amount of accrued depreciation for tax purposes;
· Other necessary graphs.
Thus, corporate income tax is calculated on the basis of data from primary documents that make up the first level of the tax accounting system. At this level, the initial reflection of the data of all business transactions of a particular taxpayer for corporate income tax occurs.
The second level of tax accounting for corporate income tax is regulated by the current tax legislation in more detail. According to Art. 314 of the Tax Code of the Russian Federation, analytical tax accounting registers are consolidated forms of systematization of tax accounting data for the reporting (tax) period, grouped in accordance with the requirements of this chapter, without distribution (reflection) by accounting accounts.
Analytical tax registers are intended for the systematization and accumulation of information contained in the primary documents accepted for accounting, analytical data of tax accounting for further reflection in the calculation of the tax base for corporate income tax. In analytical tax ledgers, tax accounting data from primary accounting documents are accumulated and generalized by income and expense groups.
Tax accounting registers are kept in the form of special forms on paper, in electronic form on any machine media. At the same time, the forms of tax accounting registers and the procedure for reflecting analytical data of tax accounting, data of primary accounting documents in them are developed by the taxpayer independently and are established by annexes to the accounting policy of the organization for tax purposes.
However, on the basis of Art. 313 of the Tax Code of the Russian Federation, there are a number of requirements for the forms of analytical tax registers. Thus, the forms of analytical tax accounting registers for determining the tax base, which are tax accounting documents, must contain the following details:
· Name of the register;
· Period (date) of compilation;
Transaction meters in kind (if possible) and in
monetary terms;
· The name of business transactions, taking into account the procedure for the formation of the tax base for income tax;
· Signature (decryption of signature) of the person responsible for the preparation of these registers.
In all other respects, taxpayers are completely independent in establishing the forms of analytical tax accounting registers.
Tax accounting data are indicators that are taken into account in development tables, accountant certificates and other taxpayer documents that group information about taxation objects. The formation of tax accounting data assumes the continuity of reflection in chronological order accounting items for tax purposes (including transactions, the results of which are recorded in several accounting periods or are carried over for a number of years).
At the same time, the analytical accounting of data should be organized by the taxpayer in such a way that it discloses the procedure for the formation of the tax base.
The tax authorities have developed and proposed a system of analytical tax accounting registers, which are grouped as follows:
1) a group of intermediate settlement registers, which are designed to reflect and store information on the procedure for the taxpayer to carry out calculations of intermediate indicators necessary for the formation of the tax base in the manner prescribed by the head of the Tax Code of the Russian Federation. At the same time, intermediate indicators are understood as indicators for which the corresponding separate lines in the declaration, that is, the values of these indicators, although they participate in the formation of reporting data, but not in full through special calculations or as part of a generalizing indicator.
Indicators of registers of this group should fully reflect all stages of intermediate calculations and the value of all indicators involved in the calculation. These include:
· Register-calculation of the formation of the cost of the accounting object;
Register-calculation of depreciation accounting intangible assets;
· Register-calculation of the cost of written off goods using the FIFO method (LIFO);
· Register-calculation of the cost of raw materials and materials written off in the reporting period;
Register for accounting of doubtful and uncollectible receivables based on the results of the inventory on reporting date;
· Register-calculation of the reserve of doubtful debts of the current reporting (tax) period;
Accounting register accounts payable based on the results of the inventory as of the reporting date;
Register of accounting of expenses for voluntary insurance workers;
· Register-calculation of repair costs accounted for in the current and future periods;
· Register of accounting of non-operating expenses on transactions of assignment of rights of claim, related to future periods;
Group of accounting registers of the state of the tax accounting unit
These registers are a source of systematized information about the status of the indicators of the accounting object, information about which is used for more than one reporting (tax) period. The maintenance of these registers should ensure the reflection of information about the state of the accounting object for each current date and changes in the state of tax accounting objects over time. The information contained in the registers on the value of indicators is used to form the amount of expenses to be accounted for as part of a particular cost element in the current reporting period. These include:
· Register of information about the object of fixed assets;
· Register of information about the object of intangible assets;
· Register of information on purchased consignments of goods accounted for by the FIFO method (LIFO);
· Register of accounting of deferred expenses;
Register analytical accounting transactions on the movement of receivables;
· Register of accounting of transactions on the movement of accounts payable;
· Register of accounting of settlements with the budget;
· Register of accounting of settlements on penalties;
Other analytical registers of tax accounting
3) a group of business transactions accounting registers
These registers are a source of systematized information about the transactions carried out by the organization, which in one way or another affect the size of the tax base in the current or future periods. The list of registers includes all the main operations related to the loss or acquisition of ownership of objects of civil rights (property, including money, work, legal services) under transactions with third parties. These include:
· Register of accounting of transactions of acquisition of property (works, services, rights);
· Register of accounting of transactions of disposal of property (works, services, rights);
Register of income accounting Money;
· Register of accounting of the expense of funds;
· Register of accounting of the amounts of accrued penalties;
· Register of accounting of expenses for labor remuneration;
Register of accounting for the accrual of taxes included in the composition of expenses
4) a group of registers for the formation of reporting data
Maintaining the registers for the formation of reporting data provides information on the procedure for obtaining the values of specific lines of the tax return. A generalizing feature for all of the above registers is the formation of final data in them tax reporting... At the same time, in these registers, as a result of calculations, other information is also identified and systematized, which is transferred to the accounting registers of the state of the tax accounting unit or registers of intermediate calculations. These include:
· Register-calculation of accounting of depreciation of fixed assets;
· Register-calculation of the cost of goods written off (sold) in the reporting period;
· Register of accounting of other expenses of the current period;
Register-calculation financial results from the sale of depreciable property;
· Register-calculation of accounting for the balance of transport costs;
· Register of accounting of non-operating expenses;
· Register of accounting of income of the current period;
Other analytical registers of tax accounting
5) a group of registers for accounting targeted funds by non-profit organizations
These registers are used only by non-profit organizations to record transactions for the receipt and use of earmarked funds. They consist of:
· Register of accounting of receipts of earmarked funds;
· Register of accounting for the use of earmarked receipts;
· Register of accounting of earmarked funds used for other purposes.
The content of the specified system of analytical tax registers shows that this system is intended only for enterprises that use the accrual method to determine income and expenses.
At the same time, it is not devoid of a number of other disadvantages and is too voluminous for practical application for the organization of tax accounting at medium
and small businesses.
Of real practical interest for small and medium-sized businesses is the system of analytical tax registers, which provides only two analytical registers - the income register and the expense register:
In this case, the income register includes such indicators as: date of operation, business transaction, type of income, date of payment, payment document, date of transfer of goods, performance of work, provision of services, document of transfer of goods, performance of work, provision of services, amount of business transaction ( without VAT).
Accordingly, the expense register includes similar indicators, including: date of operation, business transaction, type of expenses, date of payment, payment document, date of expense accrual (for raw materials, materials - the date of writing off to production, for other expenses (material, for payment labor, interest, services, for the payment of taxes and fees) - the date of repayment of the debt, for amortization - the date of accrual), the expense accrual document (for raw materials, materials - the act of writing off to production, for labor costs - payslip etc.), the actual amount of the expense incurred.
Thus, corporate income tax is calculated on the basis of data from analytical tax registers, which constitute the second level of the tax accounting system. At this level, there is an accumulation, generalization and systematization of tax accounting data on objects of taxation with corporate income tax obtained from primary accounting documents.
The third level of tax accounting is the level of the tax declaration for corporate income tax (the level of calculating the tax base for income tax). The concepts of a tax declaration and the calculation of the tax base for income tax for tax accounting purposes are identical in their semantic content, since the tax declaration contains all the indicators established as mandatory for calculating the tax base, therefore such a declaration completely replaces the calculation of the tax base for purposes of tax accounting.
According to Art. 315 of the Tax Code of the Russian Federation, calculation of the tax base for the reporting
The (tax) period is compiled by the taxpayer independently, based on tax accounting data on an accrual basis from the beginning of the year.
The calculation of the tax base for income tax is compiled on the basis of generalized data from analytical tax accounting registers.
The calculation of the tax base for income tax must contain the following data:
the period for which the tax base is determined (from the beginning of the tax period on an accrual basis);
the amount of income from sales received in the reporting (tax) period, including:
Proceeds from the sale of goods (works, services) of own
production, as well as proceeds from the sale of property,
property rights;
· revenues from sales valuable papers;
· Proceeds from the sale of purchased goods;
· revenues from sales financial instruments urgent transactions that are not traded on the organized market;
· Proceeds from the sale of fixed assets;
· Proceeds from the sale of goods (works, services), service industries and farms;
The amount of expenses incurred in the reporting (tax) period, reducing the amount of income from sales, including:
Expenses for the production and sale of goods (works, services)
own production, as well as costs incurred in
sale of property, property rights. In this case, the total amount of expenses is reduced by the amount of work in progress, product balances in the warehouse and products shipped but not sold at the end of the reporting (tax) period;
· Expenses incurred in the sale of securities;
· Expenses incurred in the sale of purchased goods;
· Costs associated with the sale of fixed assets;
· Costs incurred by service industries and farms when they sell goods (works, services);
Profit (loss) from sales, including:
· Profit from the sale of goods (works, services) of own production, as well as proceeds from the sale of property, property rights;
· Profit (loss) from the sale of securities;
· Profit (loss) from the sale of purchased goods;
· Profit (loss) from the sale of fixed assets;
· Profit (loss) from the sale of service industries and farms;
· The amount of non-operating income;
· The amount of non-operating expenses;
· Profit (loss) from non-sale transactions;
· Total tax base for the reporting (tax) period.
At the same time, to determine the amount of profit subject to taxation, the amount of loss subject to carry forward in accordance with the Tax Code of the Russian Federation is excluded from the tax base.
Thus, corporate income tax is calculated in the tax return, which is the third level of the tax accounting system. At this level, the tax base and the amounts of the corporate profit tax itself are calculated, while the calculated indicators for calculating the tax are taken from the analytical tax accounting registers. Forms of tax declarations for income tax are approved by the Ministry of Finance of the Russian Federation and are mandatory for all taxpayers of income tax on the territory of the Russian Federation.
The procedure for recognizing expenses taken into account when calculating the tax base for income tax, depending on the method of recognizing expenses adopted by the taxpayer, is given in the following table:
CONSUMPTION | Procedure for recognizing expenses | |
Accrual method | Cash method | |
Expenses associated with the production and sale of goods (works, services) | 1) the date of material expenditure is the date of transfer of raw materials and materials to production - in terms of raw materials and materials attributable to the goods (work, services) produced, or the date of signing by the taxpayer of the act of acceptance and transfer of services (works) - for services (works) of production character; 2) depreciation is recognized as an expense on a monthly basis based on the amount of accrued depreciation; 3) labor costs are recognized as an expense on a monthly basis based on the amount of accrued labor costs; 4) expenses for the repair of fixed assets are recognized as an expense in the reporting period in which they were incurred, regardless of their payment; 5) expenses on compulsory and voluntary insurance (non-state pension provision) are recognized as an expense in the reporting (tax) period in which, in accordance with the terms of the agreement, the taxpayer transferred (issued from the cash desk) funds to pay insurance (pension) contributions. If under the terms of an insurance agreement (non-state pension provision) the payment of an insurance (pension) contribution is provided for in a one-time payment, then under agreements concluded for a period of more than one tax period, expenses are recognized on a straight-line basis throughout the entire term of the agreement. | 1) material expenses, as well as labor costs are accounted for as expenses at the time of writing off funds from the taxpayer's current account (payments from the cash desk), and in case of a different method of debt repayment - at the time of such repayment. A similar procedure applies to the payment of interest for the use of borrowed funds (including bank loans) and when paying for the services of third parties. At the same time, expenses for the purchase of raw materials and materials are taken into account as expenses as these raw materials and materials are written off into production; 2) depreciation is accounted for as expenses in the amounts accrued for the reporting (tax) period. In this case, only depreciable property paid by the taxpayer and used in production is allowed to be depreciated; 3) expenses for payment of taxes and fees are accounted for as expenses in the amount of their actual payment by the taxpayer. If there is a debt in the payment of taxes and fees, the costs of its repayment are accounted for as expenses within the limits of the actually repaid debt and in those reporting (tax) periods when the taxpayer pays the specified debt |
Non-operating expenses | 1) the date of calculation of taxes (fees) - for expenses in the form of amounts of taxes (advance payments for taxes), fees and other mandatory payments; 2) the date of accrual in accordance with the requirements of this chapter - for expenses in the form of deductions to reserves recognized as expenses in accordance with this chapter; 3) the date of settlements in accordance with the terms of the concluded agreements or the date of submission to the taxpayer of documents serving as the basis for making settlements, or the last day of the reporting (tax) period, incl. for expenses: - in the form of commission fees; - in the form of expenses for payment to third-party organizations for the work performed by them (services provided); - in the form of rental (leasing) payments for leased (leased) property; - in the form of other similar expenses; 4) the date of implementation is the date of transfer of funds from the current account (payments from the cash desk) of the taxpayer, incl. for expenses: - in the form of sums paid for lifting; - in the form of compensation for the use of personal cars for business trips; 5) date of approval advance report, incl. for expenses: - for business trips; - for the maintenance of official vehicles; - for entertainment expenses; - for other similar expenses; 6) the date of transfer of ownership of foreign currency and precious metals when performing transactions with foreign currency and precious metals, as well as the last day of the current month - for expenses in the form of a negative exchange rate difference on property and claims (liabilities), the value of which is expressed in foreign currency , and negative revaluation precious metals; 7) the date of implementation is the date of sale or other disposal of securities - for expenses related to the acquisition of securities, including their cost; 8) the date of recognition by the debtor, or the date of entry into force of the court decision - for expenses in the form of fines, penalties and (or) other sanctions for violation of contractual or debt obligations, as well as in the form of amounts of compensated losses (damage); 9) the date of transfer of ownership of foreign currency - for expenses from the sale (purchase) of foreign currency |
Practical part
Problem 1
In 2002, the mining company acquired and installed a mixed method (on its own with the involvement of a subcontractor) of the main asset - a mining machine. The expenses of the enterprise made in the indicated period were:
· Purchase of a mining machine from a supplier (expenses include VAT at the rate of 20%) - 180 thousand rubles;
· Transportation of the purchased mining machine to the destination (expenses include VAT at the rate of 20%) - 30 thousand rubles;
· Execution of works on installation of a mining shearer in the mine roadway (expenses include VAT at the rate of 20%) - 60 thousand rubles;
· Remuneration of workers in auxiliary production - 35 thousand rubles;
· Payment to the supplier of a bonus for the right to out-of-order purchase of a mining machine from the manufacturer (costs are set by the supplier excluding VAT) - 40 thousand rubles.
The item of property, plant and equipment was put into operation on December 9, 2009. Term useful use mining machine is 10 years old.
It is required to define:
1) the cost of the fixed asset at the time of its commissioning.
2) determine depreciation group for the purpose of calculating income tax;
Solution
1. Determine the initial cost of the fixed asset - a mining machine (GPK), put into operation on 09.12.2003.
Types of expenses for the purchase and installation of a mining machine | total amount spent funds | VAT amount to be accepted for deduction | The amount of expenses, we take into account. when determining the origin. fixed asset value |
Expenses for the acquisition from the supplier of the GPC, including VAT | 180’000 | ||
Costs for transportation of the gas processing complex from the supplier's warehouse to the mine, including VAT | 30’000 | 25’000 | |
Installation and commissioning costs, including VAT | 60’000 | 10’000 | 50’000 |
ZPL workers of auxiliary production who participated in these works | 35’000 | 35’000 | |
Payment to the manufacturing plant of a bonus for the right to purchase a CPC (VAT not charged) | 40’000 | 40’000 | |
TOTAL: | 345’000 | 45’000 | 300’000 |
Thus, the initial cost of the fixed asset - CPC is 300'000 rubles.
2. Fixed asset - CPC belongs to the fifth depreciation group (property with useful life - over 7 years to 10 years inclusive)
3. Depreciation deductions for the linear method.
K = (1 / n) * 100%, where:
K - depreciation rate as a percentage of the original (recovery)
the cost of the depreciable property;
K = (1/10 * 12) * 100% = 0.8333%
In this case, the depreciation period is 11 months.
Sam (01/09/03) = 300'000 * 0.8333% * 11 = 27'499 rubles.
4) calculation of the amount depreciation charges for the period before 01.10.2006 12 + 12 + 12 + 9 = 45 months
Sam (01/10/06) = 300'000 * 0.8333% * 45 = 112'496 rubles.
the depreciation period is -
12 + 12 + 12 + 12 + 12 + 12 + 6 = 78 months
Sam (07/01/09) = 300'000 * 0.8333% * 78 = 194'992 rubles.
4. Depreciation deductions for the non-linear method.
1) depreciation rates with the linear method
K = (2 / n) * 100%, where:
K - depreciation rate as a percentage of the original (replacement) cost of the depreciable property;
n is the useful life of the depreciable property, expressed in months.
K = (2/10 * 12) * 100% = 1.6667%
Moreover, from the month following the month in which residual value the object of depreciable property will reach 20% of the original (replacement) value of this object, depreciation on it is calculated in next order:
a) the residual value of the depreciable property for the purpose of calculating depreciation is fixed as its base value for further calculations;
b) the amount of depreciation charged for one month in relation to a given object of depreciable property is determined by dividing the base cost of this object by the number of months remaining before the expiration of the useful life of this object.
20% of the initial cost of the fixed asset - 60'000 rubles.
The amount of accrued depreciation until 20% of the original cost is reached - 240'000 rubles.
Amount of depreciation deductions for one month - 5'000 rubles.
(300’000 * 1.6667% = 5’000)
n = 240'000 / 5'000 = 48 months.
Consequently, in the first 48 months - the amount of depreciation deductions is 5'000 rubles / month. (K1 depreciation rate is 1.6667%), in the remaining 72 months, the K2 depreciation rate is:
60'000 / 72 = 833.33 rubles / month
3) calculation of the amount of depreciation deductions for the period up to 01.12.2003
In this case, the depreciation accrual period is 11 months, we apply the depreciation rate K1 Sam (01/09/03) = 300'000 * 1.6667% * 11 = 55'000 rubles.
4) calculation of the amount of depreciation deductions for the period up to 01.10.2006
the depreciation accrual period is - 12 + 12 + 12 + 9 = 45 months, we apply the rate of depreciation deductions K1
Sam (01/10/06) = 300'000 * 1.6667% * 45 = 225'000 rubles.
5) calculation of the amount of depreciation charges for the period up to 01.07.2009
the depreciation period is -
12 + 12 + 12 + 12 + 12 + 12 + 6 = 78 months,
we apply the rate of depreciation deductions K1 for the first 48 months, and over the next 30 months - the rate of depreciation deductions K2
Sam (07/01/09) = 300'000 * 1.6667% * 48 + 833.33 * 30 = 240'000 + 25'000 = 265'000 rubles.
Task 2
In 2003, the mining company purchased and installed the main asset, a roadheader, with the involvement of a subcontractor. The expenses of the enterprise made in the indicated period were:
· Purchase of a mining machine from a supplier (expenses include VAT at the rate of 18%) - 120 thousand rubles;
· Transportation of the purchased mining machine to the destination (expenses include VAT at the rate of 18%) - 18 thousand rubles;
· Execution of works on installation of a mining shearer in the mine roadway (expenses include VAT at the rate of 18%) - 102 thousand rubles;
The item of property, plant and equipment was put into operation on December 9, 2009. The mining machine has a useful life of 6 years.
It is required to define:
· The cost of the fixed asset at the time of its commissioning;
· To determine the depreciation group for the purposes of calculating income tax;
Solution
1. Determine the initial cost of the fixed asset - a mining harvester (GPK), put into operation in 2003. rubles.
Tax accounting is a system for collecting and generalizing information to determine the tax base based on data from primary documents grouped in accordance with the requirements of the Tax Code of the Russian Federation (Article 313 of the Tax Code of the Russian Federation). Taxpayers independently develop a tax accounting system in accounting policy for tax purposes.
The purpose of tax accounting is determined by the interests of information users. Information users generated in the tax accounting system are divided into two main groups:
1) external;
2) internal.
The internal user of information is the administration of the organization. According to tax accounting data, internal users can analyze non-production expenses, which, according to the requirements of tax legislation, are not taken into account for tax purposes (for example, expenses on any kind of benefits provided to management or employees; in addition to benefits paid on the basis of employment contracts, expenses in the form of amounts financial aid and others). By reducing this kind of expenses, you can optimize taxable profit.
External users of information are, first of all, tax authorities and consultants on tax matters... The tax authorities must assess the correctness of the formation of the tax base, tax calculations, and monitor the receipt of taxes to the budget. Tax consultants provide advice on minimization tax payments, determine the direction tax policy organizations.
Taking into account the needs of information users, the purposes of tax accounting are:
1) formation of complete and reliable information on the amounts of income and expenses of the taxpayer, which determine the size of the tax base of the reporting (tax) period;
2) providing information to internal and external users to control the correctness, completeness and timeliness of the calculation and payment of tax to the budget;
3) providing internal users with information that allows them to minimize their tax risks and optimize taxes.
The means of achieving the goal of tax accounting is the grouping of these primary documents.
Tax accounting consists only of the stage of summarizing information. The collection and registration of information by documenting it is carried out in the accounting system.
Tax accounting data should reflect:
1) the procedure for the formation of the amounts of income and expenses;
2) the procedure for determining the share of expenses accounted for for tax purposes in the current reporting (tax) period;
3) the amount of the balance of expenses to be charged to expenses in the next reporting (tax) period;
4) the procedure for the formation of the amount of created reserves;
5) the amount of tax arrears with the budget.
Tax accounting data are not reflected in the accounting accounts (Article 314 of the Tax Code of the Russian Federation).
According to Art. 313 of the Tax Code of the Russian Federation, tax accounting data are confirmed by:
Primary accounting documents, including a certificate from an accountant;
Analytical tax registers;
Calculation of the tax base.
The objects of tax accounting are the income and expenses of the organization, which are accounted for for tax purposes. Profit or loss is determined by comparing income and expenses. According to Art. 247 of the Tax Code of the Russian Federation, income is recognized as profit, reduced by the amount of expenses incurred. At the same time, expenses for tax purposes are divided into expenses accounted for in the current reporting period and expenses that are accounted for in future periods. The task of tax accounting is to determine the share of expenses accounted for for tax purposes in the current period.
One of the main tasks of tax accounting is to determine the amount of payments to the budget and arrears to the budget for income tax at a certain date.
The subject of tax accounting is the production and non-production activities of the enterprise, as a result of which the taxpayer has obligations to calculate and pay tax.
Tax accounting principles
In the chapter. 25 of the Tax Code of the Russian Federation, the following principles of tax accounting are reflected:
The principle of monetary measurement;
The principle of property isolation;
The principle of going concern of the organization;
The principle of temporal certainty of the facts of economic activity;
The principle of consistency in the application of rules and regulations of tax accounting;
The principle of uniformity of recognition of income and expenses.
The principle of monetary measurement is formed in Art. 249 and 252 of the Tax Code of the Russian Federation. According to Art. 249 of the Tax Code of the Russian Federation, proceeds from sales are determined based on all receipts associated with settlements for goods sold or property rights expressed in cash and / or in kind. As follows from Art. 252 of the Tax Code of the Russian Federation, justified costs are economically justified costs, the assessment of which is expressed in monetary form. Thus, tax accounting reflects information on income and expenses, presented primarily in monetary terms. Income, the value of which is expressed in foreign currency, is accounted for in conjunction with income, the value of which is expressed in rubles. Income denominated in foreign currency is translated into rubles at the exchange rate of the Central Bank of the Russian Federation. In accordance with the principle of property isolation, property owned by an organization is accounted for separately from the property of other legal entities held by this organization. V tax legislation this principle is declared in relation to depreciable property.
Depreciable property is recognized as property, results of intellectual activity and other objects of intellectual property that are owned by the taxpayer.
According to the principle of going concern of an organization, records should be kept continuously from the moment of its registration as legal entity before its reorganization or liquidation. This principle is used in determining the procedure for calculating depreciation of property. Depreciation of property is charged only during the period of operation of the organization and stops when it is liquidated or reorganized.
The principle of temporal certainty of the facts of economic activity is dominant. According to Art. 271 of the Tax Code of the Russian Federation, incomes are recognized in the reporting (tax) period in which they occurred, regardless of the actual receipt of funds, other property or property rights (accrual principle). In accordance with Art. 272 of the Tax Code of the Russian Federation, expenses accepted for tax purposes are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds or other form of payment.
Art. 313 of the Tax Code of the Russian Federation established the principle of consistency in the application of the rules and regulations of tax accounting, according to which the rules and regulations should be applied consistently from one tax period to another. This principle applies to all objects of tax accounting.
The principle of equal recognition of income and expenses is reflected in Art. 271 and 272 of the Tax Code of the Russian Federation. This principle implies the reflection for tax purposes of expenses in the same reporting period as the income for the receipt of which they were made.
Organization of tax accounting at the enterprise
In accordance with Art. 313 of the Tax Code of the Russian Federation, the procedure for maintaining tax accounting is established by the taxpayer to the accounting policy for tax purposes.
Tax accounting should be organized so that the data provide the ability to:
- continuous reflection in the chronological sequence of the facts of economic activity;
- systematization of these facts (accounting for income and expenses);
- formation of indicators of the tax return for income tax.
Unlike accounting, where the accounting rules are regulated by the PBU and the Chart of Accounts, strict standards have not been established for tax accounting. Therefore, the tax accounting system is organized by the taxpayer independently, and tax authorities does not have the right to establish mandatory forms of tax accounting documents.
There are two options for tax accounting:
1. Creation of an autonomous tax accounting system, not related to accounting. Moreover, each business transaction is recorded in the tax register.
2. Creation of a tax accounting system based on accounting data. This method of accounting is less laborious and therefore more appropriate for use. It is consistent with the provisions of Art. 313 of the Tax Code of the Russian Federation.
This article establishes that the calculation of the tax base based on the results of each reporting (tax) period is made on the basis of tax accounting data, if Ch. 25 of the Tax Code of the Russian Federation provides for the procedure for grouping and accounting for objects and business transactions for tax purposes, which is different from the procedure established by the accounting rules. Thus, when the rules of accounting and tax accounting coincide, the calculation of the tax base can be made on the basis of accounting data. When developing a tax accounting system based on accounting data, it is necessary:
1. Determine the accounting objects for which the rules of accounting and tax accounting coincide, and the accounting objects for which the accounting rules are different, highlighting the objects of tax accounting.
2. Develop a procedure for using accounting data for tax purposes.
3. To develop forms of analytical tax accounting registers for the selected objects of tax accounting.
4) Determine the objects of separate tax accounting (for taxpayers applying special tax regimes).
Source - Tax accounting: tutorial/ M.N. Smagina. - Tambov: Publishing house of Tamb. state tech. University, 2009. - 80 p.
Proper organization of maintaining tax registers will help an entrepreneur avoid a fine from tax office... And the reviewed examples of tax registers for income tax will help you draw the right conclusions.
Organizations and enterprises that are registered as taxpayers must keep tax accounting registers in accordance with the requirements of the tax authorities.
It is not only payers of income tax that are obliged to maintain registers of income and expenses, because this condition is not specified in the tax code, which is the subject of disputes and confusion.
Generally accepted rules for maintaining tax registers
Maintaining a tax register is the systematization and summary of data for a tax or reporting period that do not have a distribution in the field of accounting accounts.
Mandatory details for the tax register are: name, compilation date or period, indicators of the transaction in the form of cash or natural equivalent, as well as the display of the transaction itself. The register is confirmed by a signature responsible person, which must be decrypted without fail. Such requirements are presented by article 313 of the Tax Code.
As a tax register, you can also use the accounting register, supplementing it necessary information, which is also provided for in Article 313.
Registers must be maintained in both paper and electronic form.
For accountants who do not cope with the preparation of registers, the tax services have developed sample forms of tax registers for income tax.
At the same time, the taxpayer has the right to draw up the tax register form and determine the accounting procedure for connecting to accounting policy and taxation. This is indicated in Article 314 of the Tax Code.
According to requirements tax services, the registers are filled in on the basis of primary accounting documents. Forbidden:
- Fill in registers without observing the chronological order of transactions.
- To make unreasonable withdrawals of information on operations from them.
- It is unreasonable to add any accounting measures.
- Keeping the register randomly.
A very important point is the introduction of amendments to the already drawn up register. This documentation must be protected from unauthorized tampering. Only the person who is responsible for maintaining the registers has the right to make amendments and corrections, the same person is obliged to certify the amendment made with his signature and the date of the amendment.
Income tax accounting
When filling out the income tax return, at least 2 tax registers for income tax are required . One of them will display tax accounting of income, and the other - expenses. The information provided on the basis of registers is necessary for calculating the tax base - profit, because without this stage, the calculation of the profit tax itself is impossible.
An organization will definitely need additional registers if its activities have several varieties. In this case, each type of operations carried out is recorded in the contents of the register.
Separate registration is also required for transactions that are taxed in a special order.
For example, the minimum list of required registers for calculating income tax of LLC "Tsvetochek":
- Register of tax accounting for income from sales.
- The register of tax accounting of transactions that reduce income from sales.
- RNU on non-operating income.
- RNU on non-operating expenses.
When drawing up income registers, it is worth remembering that the amount for goods sold is filled in without VAT and that some operations are not included in the list of income, a list of them can be found in the Tax Code.
Expenses that are displayed in accounting are not always the taxpayer has the right to display in tax accounting and, accordingly, enter them in the tax expense register. These points should also not be forgotten and taken into account when maintaining registers. Some costs, which are displayed in full in accounting, have a framework established by the tax code, so they should be displayed in tax accounting only after adjustments and amendments have been made.
(hereinafter - NP), that is, calculate the tax base for NP for a certain period, you should collect information on all transactions carried out during this period, summarize all quantitative and monetary indicators according to the data of primary documents and systematize this information depending on which section of the declaration they refer to. This system, with the correct division of information, will form a system of tax registers for income tax (Article 313 of the Tax Code of the Russian Federation).
The taxpayer develops the tax accounting system (hereinafter - NU) independently and reflects it in the accounting policy for NU, regularly making additions to it in connection with changes in tax legislation.
Directly to the registers of NU is devoted to Art. 314 of the Tax Code of the Russian Federation. It says that NU analytical registers are collections of data that can be in any form convenient for the taxpayer: tables, certificates, other documents for grouping information for a period, without posting information to accounting accounts. The system of these forms should reveal the procedure for forming the tax base for NP.
Requirements for tax registers
These forms must be approved in the annexes to the accounting policy. They are filled in continuously in chronological order. May be in paper form, in electronic format, on separate information carriers, in a special program. Specialists responsible for the correctness of maintaining these registers must be appointed.
In the analytical registers for income tax, developed independently, the following details must be present: name, period / date of compilation, measuring instruments of the operation in kind (if possible) and monetary terms, the name of the business operation and the signature with the decoding of the employee responsible for the compilation.
The organization should make every effort to protect against unauthorized tampering and corrections to NU registers.
An error found in the register can be eliminated by correcting it. The correction must be confirmed by a justification (explanation of the reason) indicating the date and signature of the responsible person.
Some automated accounting software, in particular "1C: Accounting", form analytical registers at the time of accounting transactions. But sometimes you have to form them manually or with partial automation.
In order to remove unnecessary questions when developing tax registers, at the end of 2001, the tax authorities issued special recommendations with approximate forms of such registers. This is an unofficial document with a number and date, it is called "The tax accounting system recommended by the Ministry of Taxes and Tax Collection of Russia for calculating profits in accordance with the norms of Chapter 25 of the Tax Code of the Russian Federation." The above guidelines can be found in any legal reference system.
The NU system proposed in this document distinguishes 5 groups of registers:
- Intermediate calculations.
- Accounting for the state of the accounting unit.
- Accounting for business transactions.
- Formation of reporting data.
- Accounting for earmarked funds of non-profit organizations.
You can use the proposed forms of registers, you can develop your own, but the calculation of the tax base for a certain tax / reporting period should disclose the process of forming the total amounts:
- income from sales for this period of time;
- expenses related to these income;
- non-operating income;
- non-operating expenses;
- profit from sales and from non-sales operations.
In order to create NU registers, you can use data from accounting registers: turnover on accounts, cards, account analyzes, etc. This is allowed Tax Code RF, if tax and accounting are the same, that is, there are no standardized or disregarded expenses. They can be kept in ordinary Excel tables or using software products.
We propose to consider the difference between accounting and tax registers using examples.
Sample OU Income Register
Company N fills out a half-year NP declaration. In the turnover generated for this period, the value of the balance at the end of the period Kt 90.1, i.e., the revenue for the reporting period is 3,674,064 rubles, including VAT 20%, expenses related to sales (Dt 90.2) - 2,865,828, extraordinary income(Kt 91.1) - 595 250, non-operating expenses (Dt 91.2) - 699 836 rubles.
The NP declaration is filled in without VAT, so we will make a small calculation:
3,674,064/120 × 100 = 3,061,720 is the income for the six months excluding VAT, and it is this amount that is shown in the NP declaration.
After filling out sheet 02 of the report, it looks like this:
Don't know your rights?
Inspectors of the Federal Tax Service Inspectorate at office audit the received report was asked to provide them with tax registers for the 2nd quarter for reconciliation.
The chief accountant checks whether the OU registers are filled in correctly according to the balance sheet for the 2nd quarter.
Line 010 of the report (revenue with VAT) is checked against the SALT account 90.1 - the amount of revenue for the period is indicated there.
Here is this revision:
The OU register for sales income was formed by the chief accountant at the time of filling out the statements.
After repeated calculations, Chief Accountant Company N was convinced of the correctness of the compiled taxes: all the details required by the tax authorities are in the registers and the amount of line 010 coincides with the results of calculations and the NU register.
Example of OU registers for non-operating expenses
It happens that some expenses cannot be taken to OU, for example, the organization has applied standardized advertising expenses. In order to show an example of a tax register for income tax in this case, we will continue the previous example and check the correctness of the amount of non-operating expenses indicated in the same report on NP of company N.
This requires the turnover of account 91.2 - for accounting for other expenses. In fact, we see that in the 2nd quarter, some expenses not accepted by OU were made in the organization:
After that, we can look at the OU register by extraordinary expenses to check if there is an error in them, whether such non-accepted expenses have not been counted in the amount shown on line 040 of sheet 02 of the NP declaration:
We made sure that the tax register is filled in correctly: there are no unnecessary expenses in OU; the period, the name of the register, the date of acceptance for accounting of primary documents, the content and amount of the operation are indicated. The signature with the decryption of the person responsible for maintaining the register is also present.
Storage periods for tax registers
The tax authorities' requirement for the submission of documents often contains a list of OU registers by the number of completed declaration lines. The fine for each document not submitted is 200 rubles. (Article 126 of the Tax Code of the Russian Federation). They also have the right to apply Art. 120 of the Tax Code of the Russian Federation for gross violation of the OU rules.
Expenses can be used to reduce income only if they are justified and there are primary documents for confirmation (clause 1 of article 252 of the Tax Code of the Russian Federation).
Accordingly, within 4 years (3 years of possible on-site inspection+ current year), it is necessary to ensure the safety of documents showing the receipt of income, the implementation of expenses and the payment of taxes (subparagraph 6 of paragraph 1 of article 23 of the Tax Code of the Russian Federation).
The Ministry of Finance recalled that this period begins at the end of the period in which this document was last used when compiling tax reports (letter dated 07.19.2017 No. 03-07-11 / 45829).
Thus, documents confirming the amount of loss, in the event of its transfer in order to reduce the tax base over the next several years (clause 4 of article 283 of the Tax Code of the Russian Federation), are stored after the transfer of this loss is completed for 4 years (letter of the Ministry of Finance of the Russian Federation dated 05.25 .2012 No. 03-03-06 / 1/278).
Documents confirming the formation of the initial cost of the depreciable asset begin to count their 4-year shelf life only after the completion of depreciation (letter of the Ministry of Finance dated 12.02.2016 No. 03-03-06 / 1/7604).
It is clear that the corresponding NU registers are stored according to the same rules.
Every taxpayer should have tax registers for NP, since the IFTS has the right to request them during its regular audits of any company's reporting for its whiteness and transparency.
It is important to understand what OU registers are and how to fill them out correctly so as not to expose your company to unwanted fines for non-submitted documents or gross violation of OU rules.
The article provides examples of tax registers for income tax, which will help to fulfill the requirements of tax authorities for their registration.
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