What is a tax accounting register. Accounting and Tax Accounting: What is the difference? Accounting registers of reporting data

Taxpayers for the income tax of organizations are obliged to conduct analytical registers of tax accounting. The Tax Code of the Russian Federation found that the forms of registers and the procedure for reflecting the analytical data of tax accounting are developed by the taxpayer independently and are established by applications to the organization's accounting policies for tax purposes. The program "1C: Accounting 8" has more than 30 specialized reports to compile the tax report registers. For most taxpayers, this may be sufficient to perform the established tax accounting requirements. In the article Doctor of Economics, Professor S.A. Kharitonov talks about the conduct of tax accounting registers in order to calculate the income tax on the example of the program "1C: Accounting 8" (ed. 3.0).

Requirements for tax accounting registers

Confirmation of tax accounting data are:

• primary accounting documents (including accountant certificate);
• analytical tax accounting registers;
• calculation of the tax base.

Under the analytical registers of tax accounting, 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.

In mandatory, the form must contain the following details:

• the name of the register;
• period (date) of compilation;
• name of economic operations;
• meters of operation in monetary and natural (if possible) expression;
• signature (transcript of signature) of a person responsible for making a register.

Forms of registers and the procedure for reflecting the analytical data of tax accounting, in accordance with Article 314 of the Tax Code of the Russian Federation, are developed by the taxpayer independently and are included in the accounting policy application for tax purposes.

Tax accounting registers "1C: Accounting 8"

The program "1C: Accounting 8" (ed. 3.0) has more than 30 specialized reports to compile the tax report registers.

Their list is shown on the form Tax accounting registers In chapter Accounting, taxes, reporting (Fig. 1).

For appointment, analytical registers of tax accounting "1C: Accounting 8" are divided into the following groups:

- Accounting registers of economic operations;

- Registers for accounting the state of a tax accounting unit (registers of information on changing the state of the accounting object);

- Intermediate calculation registers;

- Registers for the formation of reporting data.

Register accounting for economic operations Designed to summarize information on the facts of the activities of the business entity, which lead to the occurrence of the object of tax accounting.

Tax Accounting Meeting Registers Designed to collect information on the availability and movement of tax accounting objects.

Intermediate settlement registers Perform auxiliary function: Used at the stage of forming the cost of the accounting object, as well as as a source of information to fill the reporting data registers.

Designed to summarize information on recognized income and expenses of the reporting (tax) period, calculating the tax base and decryption of individual income and expenses in the income tax declaration.

For most taxpayers formed in the program "1C: Accounting 8" registers can be enough to fulfill the requirements of the Tax Code of the Russian Federation in terms of confirmation of tax accounting data.

On form Tax accounting registers Reports for the compilation of registers are located in the reverse sequence (as opposed to "1C: Accounting 8" (ed. 2.0)), that is, the reports first provide reports to compile reporting data registers, then reports to compile intermediate calculation registers, etc. See Fig. 1). This is mainly due to ergonomic considerations. Reporting data generation registers Taxpayers have to form most often, as a rule, in the same period repeatedly, to make sure that the declaration on the income tax declaration is correct.

To compile the register, you need a double-click on the name to open the form of the appropriate report, specify the period, organization and click on the button Shape report.

Registers are formed according to tax accounting data on account accounting accounts plan "1C: Accounting 8". When drawing up a register of information about the object of fixed assets, information about accounting objects is additionally used, which is stored in special registers.

Registers of tax accounting "1C: Accounting 8" have a unified form of design and contain all mandatory details (Fig. 2).

Face, position and decoding of a signature of a person responsible for making a register that should be displayed in the form of a register, indicated in the list Responsible persons organization.

The reports provide for the ability to set up grouping and selection (bookmark basic settings), as well as inclusion in the register of additional information about accounting objects, sorting data and register design (bookmark Additional settings).

In the formed register, it is possible to open a document that the operation is reflected in the tax accounting.

For example, for tax accounting register Revenues from the sale of goods, works, services This will Retail sales report.

Certificates-calculations

For certain types of expenses, the Tax Code of the Russian Federation established special rules for determining the amount of expenses taken into account when calculating the tax base of the reporting (tax) period. Thus, expenses for voluntary insurance, for certain types of advertising, executive expenses are taken into account in the expenditure of the period according to the standard; on transport expenditures determines the amount of expenses relating to the goods implemented; According to the amortized property, the taxpayer has the right to apply a depreciation award in the amount of up to 30% of the initial cost (expenditures "on modernization"); The direct costs of production and sales of products must be distributed among the products and products and products in stock, etc. The necessary calculations for such expenses in "1C: Accounting 8" are manufactured in the implementation of the relevant closing regulations of the month, and for documentary confirmation of calculations (data confirmation tax accounting for the regulatory operation) in the program are provided Certificates-calculations. Their list is shown on the form Certificates-calculations In chapter Accounting, taxes, reporting (Fig. 3).

Certificates-calculations Depreciation premium, Registration of expensesand Write off losses of past years Designed to confirm the data of only tax accounting (in accounting, the depreciation premium does not apply, costs are not normalized, the losses of past years are not transferred to the future). Reference-calculations (with the exception of certificates Tax assets and obligations and Recalculation of deferred tax assets and obligations) Designed to confirm the data as accounting and tax accounting.

For compilation Certificate-calculation You need a double click on the name to open the form of the appropriate report, specify the period of drawing up, organization, on the main settings panel set the switch Indicators in the Regulation Well (tax accounting data) and click on the button Shape report.

Detailed information on the appointment and procedure for compiling tax accounting registers, as well as certificates confirming the tax accounting data, in 1C: Accounting 8 can be found on ITS in the "Accounting Account Account Account Accounting" directory.

From the editorial About the formation of accounting registers in the program "1C: Accounting 8" read in the room 7 (July) "Bu 7/10" for 2013. With the procedure for the formation of accounting registers in electronic form with the signing of an electronic signature and their storage in the information base on the example "1C: Accounting 8" (ed. 3.0) can be found in the room 9 (September) "Bu Broa" for 2013.

Tax Accounting for the income tax is an ordered system for collecting, registering and summarizing information in monetary terms on the formation of a tax base for the income tax of organizations through solid, continuous and documentary accounting of economic operations 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 Organizations Income Tax is a system of generalizing information for determining the tax base for the income tax on the basis of these primary documents grouped in accordance with the procedure provided for by the current tax legislation.

The objectives of tax accounting for the income tax are:

· Formation of complete and reliable information on the procedure
accounting for the purposes of taxation of economic operations carried out by the taxpayer during the reporting (tax) period;

· Ensuring information of domestic and external users to control the correctness of calculation, completeness and timeliness of calculation and paying specific taxes in the budget.

Based on Art. 313 Tax Code taxpayers calculate the tax base for the income tax base following each reporting (tax) period based on tax accounting data, if the Tax Code of the Russian Federation provides for the procedure for grouping and accounting of objects and economic operations for tax purposes other than grouping and reflection purposes in accounting Accounting established by accounting rules.

The income tax accounting system is organized by the taxpayer independently, based on the principle of the sequence of the norms and tax accounting rules, that is, it is used consistently from one tax period to another.

The procedure for maintaining tax accounting for the income tax is established by the taxpayer in accounting policies for tax purposes approved by the appropriate order (order) of the head. All change in the procedure for accounting for individual business operations and (or) objects for tax purposes is carried out by the taxpayer in the event of a change in legislation or applied metering methods.

At the same time, the 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 tax accounting data should reflect:

· The procedure for the formation of the amount of income and expenses;

· Procedure for determining the share of expenses taken into account for purposes
taxation in the current tax (reporting) period;

· The amount of expenses remains (losses) to be attributed to expenses in the following tax periods;

· The procedure for the formation of the amounts of the created reserves;

· The amount of debt on calculations with a budget for income tax.

Confirmation of tax accounting data on the income tax on the basis of Art. 313 of the Tax Code of the Russian Federation are primary accounting documents (including an accountant certificate), analytical tax accounting registers and the calculation of the tax base.

These three groups of documents constitute a tax accounting system for the income tax, the structure of which is three-level:

· The level of primary accounting documents (including an accountant certificate);

· The level of analytical registers of tax accounting;

· The level of the tax declaration (calculation of the tax base for income tax).

The tax accounting system should ensure the procedure for the primary registration of the facts of economic activity, the systematization of these facts (accounting of income and expenses) and the formation of income tax declaration indicators. It follows from this that the tax metering system for the income tax is characterized by strict vertical unidirectional connections between all its levels.

Vertical unidirectional communication in the tax accounting system is the links between the levels of the income tax accounting system, the essence of which is that tax accounting data from the primary documents fall into the analytical registers of tax accounting, which are generalized, and then summarized information is entered in Income tax declaration (calculation of the tax base for income tax).

The first level of income tax accounting is the forms of primary accounting documents for income tax accounting purposes that 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 as primary accounting documents of tax accounting in practice are used primary accounting documents. At the same time, primary documents serve as a basis for maintaining both accounting and tax accounting.

In accordance with paragraph 1 of Art. 9 of the Federal Law of the Russian Federation of November 21, 1996 No. 129-FZ "On Accounting" All economic operations conducted by the Organization should be issued by exclusive documents that serve as primary accounting documents. This means that data on all economic operations, including tax accounting data, is initially recorded in primary accounting documents, and then 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 of the Russian Federation on Statistics Agreement with the Ministry of Finance of the Russian Federation and the Ministry of Economic Development and Trade of the Russian Federation. Documents that are not provided for in these albums should contain compulsory details provided for by the current legislation, providing the ability to verify the accuracy of the information specified in these primary documents, including:

· Name of the document (forms);

· Date of drawing up a document;

· When making a document on behalf of:

a) legal entities - the name of the organization, on behalf of which a document was drawn up, its INN;

b) individual entrepreneurs - last name, first name, patronymic, number and date of issuance of a document on state registration of an individual as an individual entrepreneur, INN;

c) individuals - surname, name, patronymic, name and data certifying personality, address of the place of residence, INN, if available;

· Measuring instruments of economic operation in physical and monetary terms;

· Name of posts responsible for committing a business operation and the correctness of its design (for legal entities);

· Personal signatures of these individuals and their decryption, including cases of creating documents using computing equipment.

In some cases, for tax accounting purposes on the income tax, the form of primary accounting documents is complemented by the requisites necessary for tax purposes, which is allowed by the procedure for applying unified forms of primary accounting documentation. At the same time, all the requisites approved by the State Statistics Committee of Russia are unified forms of primary accounting documentation remain unchanged (including code, form number, document name), that is, the removal of individual details from unified forms is not allowed.

For example, an inventory card accounting card (typical inter-sectoral form No. OS-6) in practice for the purpose of calculating the income tax is supplemented by the following graphs:

· Shock absorption group;

· Service life for tax accounting purposes;

· Depreciation rate for tax accounting purposes;

· Amount of accrued depreciation for tax accounting purposes;

· In other necessary graphs.

Thus, the income tax tax is calculated on the basis of the data of the primary documents constituting the first level of the tax accounting system. At this level, there is an initial reflection of these all economic operations of a specific taxpayer for the income tax.

The second level of tax accounting for the income tax is regulated by the current tax legislation in more detail. According to Art. 314 Tax Code of the Russian Federation Analytical tax accounting registers are summary forms of systematization of tax accounting data for the reporting (tax) period grouped in accordance with the requirements of this chapter, without distribution (reflection) on accounting accounts.

The analytical registers of tax accounting are intended for systematization and accumulation of information contained in the records adopted by the primary documents, analytical data of tax accounting for further reflection in the calculation of the tax base for the income tax. In analytical tax accounting registers, tax accounting data from primary accounting documents accumulates and summarized in income and expenses.

Tax accounting registers are conducted in the form of special forms on paper carriers, electronically on any machine media. At the same time, the form of tax accounting registers and the procedure for reflecting the analytical data of tax accounting, these primary accounting documents are developed by the taxpayer independently and are established by applications to the organization's accounting policies for tax purposes.

However, on the basis of Art. 313 of the Tax Code of the Russian Federation to the forms of analytical tax accounting registers there are a number of requirements. Thus, the forms of analytical registers of tax accounting to determine the tax base, which are tax accounting documents, must comply with the following details:

· Register name;

· Period (date) of compilation;

· Operations of operation in natural (if possible) and in
monetary terms;

· The name of the operations of economic, taking into account the procedure for the formation of a tax base for income tax;

· Signature (deciphering signature) of the person responsible for drawing up the specified registers.

In all other things, taxpayers are completely independent when setting forms of analytical registers of tax accounting.

Tax accounting data is indicators that are taken into account in the developing tables, certificates of accountant and other taxpayer documents that group information about taxation facilities. The formation of tax accounting data involves the continuity of reflection in the chronological procedure of accounting objects for tax purposes (including operations whose results are taken into account in several reporting periods or transferred to a number of years).

In this case, analytical accounting of data should be so organized by the taxpayer so that it discloses the procedure for the formation of the tax base.

The tax authorities have also developed a system of analytical tax accounting registers that are grouped as follows:

1) A group of registers of intermediate calculations that are intended to reflect and storing information on the procedure for holding the taxpayer of calculations of the interim indicators necessary to form a tax base in the manner prescribed by the head of the Tax Code of the Russian Federation. At the same time, the intermediate indicators are understood as indicators for which the relevant individual lines in the declaration are not provided, that is, the values \u200b\u200bof these indicators, although they participate in the formation of reporting data, but not fully through special calculations or as part of the generalizing indicator.

Indicators of the registers of this group must reflect all stages of intermediate calculations and the magnitude of all indicators participating in the calculation. These include:

· Register calculation of the cost of the value of the accounting object;

· Register calculation of depreciation of intangible assets;

· Register-calculation of the value of written off goods according to the FIFO method (Lifto);

· Register calculation of the value of raw materials and materials written off in the reporting period;

· Register of accounting for doubtful and hopeless receivables based on the results of inventory at the reporting date;

· Register-calculation of the reserve of dubious debts of the current reporting (tax) period;

· Register of accounting payables on the results of inventory at the reporting date;

· Register of consideration of expenses for voluntary insurance of employees;

· Register settlement of costs for repairs taken into account in current and future periods;

· Register of accounting for non-investment costs for operations concessions of the rights of claim relating to future periods;

· Group of tax accounting registers

These registers are a source of systematized information on the status of the accounting object indicators, information about which is used more than one reporting (tax) period. The maintenance of these registers should reflect information about the status of the accounting object for each current date and change the status of tax accounting objects over time. The information contained in the registers is used to form the amount of expenses to be taken into account as part of a particular cost element in the current reporting period. These include:

· Register of information on the facility of fixed assets;

· Register of information about the object of intangible assets;

· Register of information about the acquired parties of goods taken into account by the FIFO method (Lifto);

· Register of accounting for future periods;

· Register of analytical accounting of transmission operations of receivables;

· Register of accounting of operations on the movement of payable debt;

· Counting register with budget;

· Register of accounting for payment of penalties;

· Other analytical tax accounting registers

3) Group of register registers of economic operations

These registers are a source of systematized information on operations conducted by the organization, which in one way or another affect the value of the tax base in the current or future periods. The list of registers includes all major operations related to the loss or obtaining the right of ownership of civil rights facilities (property, including money, work, rights services) on transactions with third parties. These include:

· Register of accounting for the acquisition of property (works, services, rights);

· Register of accounting for the disposal of property (works, services, rights);

· Cash receipt register;

· Cash consumption register;

· Register of accounting amounts of accrued penalties;

· Register of accounting for labor costs;

· Register of taxation of taxes included in the cost of expenses

4) A group of reporting data registers

Maintaining reporting registers of reporting data provides information on the procedure for obtaining values \u200b\u200bof specific lines of the tax declaration. The generalizing feature for all of the above registers is the formation of the final data of tax reporting in them. Simultaneously in these registers, as a result of the calculations, other information is revealed and is systematized, transferring into registers of the state of a unit of tax accounting or registers of intermediate calculations. These include:

· Register-calculation of depreciation of fixed assets;

· Register-calculation of the value of goods written off (implemented) in the reporting period;

· Register of accounting of other expenses of the current period;

· Register-calculation financial result from the sale of amortized property;

· Register accounting for accounting residue;

· Register of accounting of non-evaluation costs;

· Register of income accounting of the current period;

· Other analytical tax accounting registers

5) Group of commissioning registers with non-profit organizations

These registers are used only by non-commercial organizations to reflect operations on the admission and use of targets. They consist of:

· Register of accounting for targeted funds;

· Register of accounting for targeted earnings;

· Register of accounting for targets used not by intended purpose.

The content of the specified system of analytical tax accounting registers shows that this system is intended only for enterprises using the accrual method to determine income and expenses.
At the same time, it is not devoid of a number of other deficiencies and too voluminous for practical application for the organization of tax accounting on medium
and small enterprises.

Real practical interest for small and medium-sized businesses is a system of analytical tax registers, which provides for only two analytical registers - register of income and register of expenses:

At the same time, the income register includes such indicators as: Date of operation, economic operation, type of income, date of payment, document payment, date of transfer of goods, work, the provision of services, the document transfer of goods, work, the provision of services, the amount of economic operation ( without VAT).

Accordingly, the cost register includes similar indicators, including: Date of operation, economic operation, expenditure type, payment date, document payment, calculation date (for raw materials, materials - Date of write-off in production, for other expenses (material, for payment labor, interest, services, on the payment of taxes and fees) - the date of repayment of debt, for depreciation - the date of charges), the calculation document (for raw materials, materials - the act of write-off in production, for labor costs - the settlement statement, etc. .), The actual amount of the flow rate.

Thus, the corporate income tax is calculated on the basis of these analytical tax registers that make up the second level of the tax accounting system. At this level, the accumulation, generalization and systematization of tax accounting data on taxation facilities tax on the income of organizations obtained from the primary accounting documents are made.

The third level of tax accounting is the level of tax declaration on the income tax (level of calculation of the tax base for income tax). The concepts of the tax return and the calculation of the tax base for income tax for tax accounting are identical in its semantic content, since the tax declaration contains all indicators established as mandatory for calculating the tax base, so this declaration fully replaces the calculation of the tax base for Tax accounting purposes.

According to Art. 315 NK RF calculation of the tax base for the reporting
(Tax) The period is made up by the taxpayer independently, based on the tax accounting data by a growing outcome since the beginning of the year.

The calculation of the tax base for income tax is drawn up 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 by a growing outcome);

the amount of income from the implementation obtained in the reporting (tax) period, including:

· Revenue from the sale of goods (works, services) of their own
production, as well as revenue from the sale of property,
property rights;

· Revenue from securities;

· Revenue from the sale of purchased goods;

· Revenue from the implementation of financial instruments of urgent transactions that are not applying to the organized market;

· Revenue from fixed assets;

· Revenue from the sale of goods (works, services) serving industries and farms;

· The amount of expenses produced in the reporting (tax) period that reduces the amount of income from sales, including:

· Expenses for the production and sale of goods (works, services)
own production, as well as expenses incurred at
Implementing property, property rights. At the same time, the total amount of expenses decreases on the amount of non-progressive residues, products from stock and products shipped, but not implemented at the end of the reporting (tax) period;

· Expenses incurred in the implementation of securities;

· Expenditures incurred in the implementation of purchased goods;

· Expenses related to the implementation of fixed assets;

· Expenses incurred by servicing production and farms in the implementation of goods (works, services);

· Profit (loss) from sales, including:

· Profit from the sale of goods (works, services) of its own production, as well as revenue 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 fixed assets;

· Profit (loss) from the sale of serving industries and farms;

· The amount of non-deactive income;

· The amount of non-dealerization costs;

· Profit (loss) from non-engineering operations;

· Total tax base for the reporting (tax) period.

At the same time, to determine the amount of profit to be taxed, the amount of a loss to be transferred to the future is excluded from the tax base in accordance with the Tax Code of the Russian Federation.

Thus, the income tax tax is calculated in the tax declaration that makes up the third level of the tax accounting system. At this level, the tax base and the amounts of the tax on the profit of organizations occur, while the calculated indicators for calculating the tax are taken from the analytical registers of tax accounting. Forms of income tax declarations are approved by the Ministry of Finance of the Russian Federation and are mandatory for completing all taxpayers for income tax on the territory of the Russian Federation.

The procedure for recognizing the costs taken into account when calculating the tax base for income tax, depending on the method adopted by the taxpayer, the expense recognition method is given in the following table:

CONSUMPTION	Procedure for recognizing expenses
Method of accrual	Cash method
Costs associated with production and the realization of goods (works, services)	1) the date of carrying out material expenses is recognized as the date of transfer to the production of raw materials and materials - in terms of raw materials and materials included on produced goods (works, services), or the date of signing by the taxpayer Act of acceptance and transmission services (works) - for services (works) of production character; 2) amortization is recognized as a consumption monthly, based on the amount of accrued depreciation; 3) labor costs are recognized as a consumption monthly, based on the amount of accrued labor costs; 4) the cost of repairing fixed assets is recognized as a consumption in the reporting period in which they were implemented, regardless of their payment; 5) The costs of compulsory and voluntary insurance (non-state pension provision) are recognized as a consumption in the reporting (tax) period in which, in accordance with the terms of the contract, the taxpayer were listed (issued from the cash register) to pay for insurance (pension) contributions. If, according to the terms of the insurance contract (non-state pension provision), the payment of an insurance (pension) contribution of one-time payment is provided, then under contracts concluded for a period of more than one tax period, expenses are recognized even during the entire term of the contract	1) Material expenses, as well as labor costs are taken into account as part of the costs at the time of debiting money from the taxpayer's current account (payments from the cash register), and with another way of repayment of debt - at the time of such a repayment. A similar procedure applies to pay for interest for the use of borrowed funds (including bank loans) and when paying for third-party services. At the same time, the costs of acquiring raw materials and materials are taken into account as part of the costs as they write off this raw materials and materials into production; 2) Depreciation is taken into account in the cost of expenses in the amounts accrued for the reporting (tax) period. At the same time, depreciation only paid by the taxpayer of amortized property used in production; 3) The cost of paying taxes and fees is taken into account in the cost of their actual payments to the taxpayer. In the presence of debt on paying taxes and fees, the costs of its repayment are taken into account in the cost of expenses within the limits of actually repaid debt and in those reporting (tax) periods when the taxpayer repays the specified debt
Nonealization expenses	1) the date of taxation of taxes (fees) - for expenses in the form of taxes (advance payments for taxes), fees and other mandatory payments; 2) the date of charge in accordance with the requirements of this chapter - for expenses in the form of the amounts of deductions to reserves recognized by the expense in accordance with this Chapter; 3) calculation date in accordance with the terms of the concluded contracts or the date of presentation of the taxpayer of documents serving the basis for the work of settlements, or the last day of the reporting (tax) period, incl. For expenses: - in the form of sums of commission fees; - in the form of expenses for third-party organizations for their work performed (services provided); - in the form of rental (leasing) payments for the leased (adopted in leasing) 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 register) of the taxpayer, incl. For expenses: - in the form of amounts paid lifting; - in the form of compensation, for the use of personal cars for service trips; 5) date approval of the advance report, incl. For expenses: - on business trips; - on the maintenance of official transport; - on executive expenses; - on other similar expenses; 6) the transfer date of ownership of foreign currency and precious metals when performing operations with foreign currency and precious metals, as well as the last day of the current month - according to expenses in the form of a negative course difference in property and requirements (obligations), the cost of which is expressed in foreign currency , and negative reassessment of the cost of precious metals; 7) The date of implementation is the date of implementation or other disposal of securities - on the costs associated with the acquisition of securities, including their cost; 8) the date of recognition by the debtor, or the date of entry into force of the decision of the court - according to expenses in the form of the amounts of fines, penalties and (or) other sanctions for violation of contractual or debt obligations, as well as as the sums of reimbursed losses (damage); 9) Date of transition of ownership of foreign currency - for expenses from the sale (purchase) of foreign currency

Practical part

Task 1.

A mining enterprise in 2002 was acquired and assembled by a mixed method (on its own forces with the attraction of a subcontractor) of the main means - mining combine. Produced at the specified period of the enterprise amounted to:

· Acquisition of the supplier mining combine (expenses include VAT at a rate of 20%) - 180 thousand rubles;

· Transportation of purchased mining combine to the destination (expenses include VAT at a rate of 20%) - 30 thousand rubles;

· Performance of installation of the mining combine in the Shakhty Rusk (expenses include VAT at a rate of 20%) - 60 thousand rubles;

· Remuneration of workers of auxiliary production - 35 thousand rubles;

· Payments to the supplier of the bonus for the right of extraordinary acquisition from the manufacturer of the mining combine (expenses are exhibited by the supplier without VAT) - 40 thousand rubles.

The facility of fixed assets was commissioned on December 9, 2009. The useful life of the mining harvester is 10 years.

It is required to determine:

1) the cost of the fixed assessment at the time of its commissioning.

2) determine the depreciation group for the purpose of calculating the income tax;

Decision

1. Determine the initial value of the fixed assessment - mining combine (GPC), commissioned 12/09/2003.

Types of expenses for the acquisition and installation of the mining combine	Total amount of consumed funds	VAT amount subject to deduction	The amount of expenses, take into account. When determining the original. value of fixed assets
Costs for the acquisition of the supplier of GPK, including VAT	180’000
Expenditures on the transportation of GPK from the supplier's warehouse to the mine, including VAT	30’000		25’000
Costs for installation and commissioning work, including VAT	60’000	10’000	50’000
VLA of the auxiliary production workers who participated in these works	35’000		35’000
Payout to the manufacturer of the bonus for the right to acquire GPC (VAT is not presented)	40’000		40’000
TOTAL:	345’000	45’000	300’000

Thus, the initial value of the main fund - the CPC is 300'000 rubles.

2. The main remedy - the CCP refers to the fifth depreciation group (property with the useful life - over 7 years to 10 years inclusive)

3. Depreciation deductions with a linear method.

K \u003d (1 / N) * 100%, where:

K - the rate of depreciation in percentages to the original (reducing)

the cost of the object of amortized property;

K \u003d (1/10 * 12) * 100% \u003d 0.8333%

In this case, the depreciation period is 11 months

SAM (01/09/03) \u003d 300'000 * 0.8333% * 11 \u003d 27'499 rub.

4) Calculation of the amount of depreciation deductions for the period until 01.10.2006 12 + 12 + 12 + 9 \u003d 45 months

SAM (01/10/06) \u003d 300'000 * 0.8333% * 45 \u003d 112'496 rub.

the depreciation rate is -

12 + 12 + 12 + 12 + 12 + 12 + 6 \u003d 78 months

SAM (01/07/09) \u003d 300'000 * 0.8333% * 78 \u003d 194'992 rub.

4. Depreciation deductions with a nonlinear method.

1) depreciation rates with a linear method

K \u003d (2 / N) * 100%, where:

K is the rate of depreciation as a percentage of the initial (restorative) value of the object of amortized property;

n is the useful life of the object of amortized property, expressed in months.

K \u003d (2/10 * 12) * 100% \u003d 1.6667%

At the same time, from the month following the month, in which the residual value of the object of depreciable property will reach 20% of the initial (restorative) value of this object, the depreciation is calculated in the following order:

a) the residual cost of the object of amortized property in order to accrue depreciation is fixed as its base cost for further calculations;

b) The amount of depreciation accrued in one month in relation to this object of depreciable property is determined by dividing the basic value of this object by the number of months remaining before the useful use of this object.

20% of the initial value of the main fund - 60'000 rubles.

The amount of accrued depreciation until the achievement of 20% of the initial cost - 240'000 rubles.

The amount of depreciation deductions in one month - 5'000 rubles.

(300’000 * 1.6667% = 5’000)

n \u003d 240'000 / 5'000 \u003d 48 months.

Consequently, in the first 48 months - the amount of depreciation deductions is 5'000 rubles / month. (K1 The rate of depreciation deductions is 1.6667%), in the remaining 72 months, the rate of depreciation deductions K2 is:

60'000 / 72 \u003d 833.33 rubles / month.

3) Calculation of the amount of depreciation deductions for the period until 01.12.2003

In this case, the period of depreciation accrual is 11 months, apply the rate of depreciation deductions K1 SAM (01/09/03) \u003d 300'000 * 1.6667% * 11 \u003d 55'000 rubles.

4) Calculation of the amount of depreciation deductions for the period until 01.10.2006

the depreciation calculation period is 12 + 12 + 12 + 9 \u003d 45 months, we apply the rate of depreciation deductions K1

SAM (01/10/06) \u003d 300'000 * 1.6667% * 45 \u003d 225'000 rub.

5) Calculation of the amount of depreciation deductions for the period until 01.07.2009

the depreciation rate is -

12 + 12 + 12 + 12 + 12 + 12 + 6 \u003d 78 months,

apply the rate of depreciation deductions K1 for the first 48 months, and for the next 30 months - the rate of depreciation deductions K2

SAM (01/07/09) \u003d 300'000 * 1.6667% * 48 + 833.33 * 30 \u003d 240'000 + 25'000 \u003d 265'000 rub.

Task 2.

The mining enterprise in 2003 made acquisition and installation with the involvement of a subcontractor of the main means - mining combine. Produced at the specified period of the enterprise amounted to:

· Acquisition of the supplier mining combine (expenses include VAT at a rate of 18%) - 120 thousand rubles;

· Transportation of purchased mining combine to the destination (expenses include VAT at a rate of 18%) - 18 thousand rubles;

· Performance of installation of the mining combine in the shell of the mine (expenses include VAT at a rate of 18%) - 102 thousand rubles;

The facility of fixed assets was commissioned on December 9, 2009. The useful life of the mining combine is 6 years.

It is required to determine:

· The cost of a fixed assessment at the time of its commissioning;

· Determine the depreciation group for the purpose of calculating the income tax;

Decision

1. Determine the initial value of the main means - mining combine (GPC), commissioned in 2003.RU.

Tax accounting is a collection system, summarizing information to determine the tax base based on the data of 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 policies for tax purposes.

The purpose of tax accounting is determined by the interests of users of information. Users of information generated in the Tax Accounting System are divided into two main groups:

1) external;

2) internal.

Internal user information is the organization's administration. According to tax accounting, internal users may analyze non-production costs, which, according to tax legislation, are not taken into account for tax purposes (for example, expenses for any rewards provided to management or employees; in addition to remuneration paid on the basis of labor contracts, costs material assistance and others). Reducing this kind of costs can optimize taxable profits.

External information users are primarily tax services and tax consultants. Tax authorities should appreciate the correctness of the formation of a tax base, tax calculations, carry out control over the flow of taxes in the budget. Tax consultants provide recommendations for minimizing tax payments, determine the direction of the organization's tax policy.

Taking into account the needs of users of information, the objectives of tax accounting are:

1) the formation of full and reliable information on the amounts of income and expenses of the taxpayer, determining the amount of the tax base of the report (tax) period;

2) providing information from internal and external users to control the correctness, completeness and timeliness of calculation and paying tax to the budget;

3) Ensuring internal users with information that allows you to minimize your tax risks and optimize taxes.

A tool to achieve a tax accounting goal is to group data of primary documents.

Tax accounting consists only of a stage of generalizing information. Collection and registration of information by documenting it is carried out in the accounting system.

Tax accounting data must reflect:

1) the procedure for the formation of income and expenses;

2) the procedure for determining the share of expenses taken into account for tax purposes in the current reporting (tax) period;

3) the amount of expenses to be assigned to expenses in the following reporting (tax) period;

4) the procedure for the formation of the amount of the created reserves;

5) the amount of debt on calculations with the tax budget.

Tax accounting data is not reflected in accounting accounts (Article 314 of the Tax Code of the Russian Federation).

According to Art. 313 Tax Code of the Russian Federation. Tax accounting data is confirmed:

Primary accounting documents, including an accountant certificate;

Analytical registers of tax accounting;

Calculation of the tax base.

Tax accounting objects are the income and expenses of the organization taken into account for tax purposes. By comparing income and expenses, profit or loss is determined. According to Art. 247 Tax Code of the Russian Federation Agradon recognizes the received income reduced by the amount of costs. At the same time, expenses for tax purposes are divided into expenses taken into account 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 taken into account for the purposes of taxation in the current period.

One of the main tasks of tax accounting is to determine the amount of payments to the budget and debt to the income tax budget for a specific 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 on calculating and paying tax.

Principles of tax accounting

In chapter. The 25 Tax Code of the Russian Federation was reflected the following principles of tax accounting:

Principle of monetary measurement;

Principle of property isolation;

Principle of continuity of the organization's activities;

The principle of temporary certainty of the facts of economic activity;

Principle of the sequence of applying norms and rules of tax accounting;

The principle of uniform recognition of income and expenses.

The principle of money measurement is formed in Art. 249 and 252 Tax Code of the Russian Federation. According to Art. 249 of the Tax Code of the Russian Federation revenue from sales is determined based on all revenues related to the calculations for the goods and property rights, expressed in monetary and / or natural forms. As follows from Art. 252 Tax Code of the Russian Federation, under reasonable expenses are the cost-effective costs, whose assessment is expressed in monetary form. Thus, tax accounting reflects information on income and expenses submitted, primarily in monetary terms. Revenues, the cost of which is expressed in foreign currency, is taken into account in aggregate with income, the cost of which is expressed in rubles. Revenues expressed in foreign currency are recalculated in rubles at the rate of the CBRF. In accordance with the principle of property isolation, property, which is the property of the organization, is taken into account apart from the property of other legal entities in this organization. In tax legislation, this principle is declared for depreciable property.

Amortized is the property, the results of intellectual activity and other objects of intellectual property that are at the taxpayer on the right of ownership.

According to the principle of the continuity of the organization's activities, accounting should be carried out continuously since its registration as a legal entity before its reorganization or liquidation. This principle is used in determining the procedure for accrualing property depreciation. Depreciation of property is charged only during the functioning of the organization and stops during its liquidation or reorganization.

The principle of temporary certainty of the facts of economic activity is dominant. According to Art. 271 of the Tax Code of the Russian Federation, revenues are recognized in the reporting (tax) period in which they took place, regardless of the actual receipt of cash, other property or property rights (the principle of accrual). In accordance with Art. 272 of the Tax Code of the Russian Federation, the costs adopted for the purpose of taxation are recognized as such in that reporting (tax) period to which they relate regardless of the time of the actual payment of cash or other form of payment.

Art. 313 of the Tax Code of the Russian Federation established the principle of the sequence of applying the norms and rules of tax accounting, according to which the norms and rules should be applied consistently from one tax period to another. This principle applies to all objects of tax accounting.

The principle of uniform recognition of income and expenses is reflected in Art. 271 and 272 of the Tax Code of the Russian Federation. This principle is reflected for the purposes of taxation of expenditures in the same reporting period as income, for which they were produced.

Organization of tax accounting in the enterprise

In accordance with Art. 313 of the Tax Code of the Russian Federation, the procedure for conducting tax accounting is established by the taxpayer for accounting policies for tax purposes.

Tax accounting should be organized so that the data ensure the possibility:

• continuous reflection in the chronological sequence of facts of economic activity;
• systematization of these facts (accounting for income and expenses);
• formation of indicators of the tax return tax declaration.

Unlike accounting, where the rules for conducting accounting are regulated by PBU and accounting accounts plan, harsh standards are not established for tax accounting. Therefore, the tax accounting system is organized by the taxpayer independently, and the tax authorities are not entitled to establish the required forms of tax accounting documents.

There are two options for tax accounting:

1. Creating an autonomous tax accounting system that is not related to accounting. At the same time, each economic operation is reflected in the tax accounting register.

2. Creating a tax accounting system based on accounting data. This way of keeping accounting less time consuming and, by virtue of this, more appropriate for use. He is consistent with the norms of Art. 313 Tax Code of the Russian Federation.

This article establishes that the calculation of the tax base on the results of each reporting (tax) period is made on the basis of tax accounting data if ch. The 25 Tax Code of the Russian Federation provides for the procedure for grouping and taking into account objects and economic operations for tax purposes other than the order 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 by which the rules of accounting and tax accounting coincide, and accounting facilities on which the rules of accounting are different, allocating tax accounting facilities.

2. Develop the procedure for using accounting data for tax purposes.

3. Develop forms of analytical tax accounting registers for allocated tax accounting facilities.

4) Define objects separately tax accounting (for taxpayers using special tax regimes).

Source - Tax Accounting: Tutorial / M.N. Smagina. - Tambov: Publishing House Tamb. State tehn University, 2009. - 80 s.

The correct organization of tax registers will help the entrepreneur to avoid a fine of the tax inspection. And the considered samples of income tax registers will help make the right conclusions.

Organizations and enterprises that are registered by taxpayers must necessarily conduct tax accounting registers for the requirements of tax authorities.

The registers of income and expenses are obliged not only to profit tax payers, because this condition is not specified in the Tax Code, which serves as a subject of dispute and confusion.

Generally accepted rules for maintaining tax registers

The maintenance of a tax register is a systematization and summary of the data for the tax or reporting period that do not have the distribution in the scope of accounting accounts.

Mandatory details for the tax register are: name, date of drawing up or period, measuring instruments in the form of a cash or natural equivalent, as well as the display of the operation itself. The register is confirmed by the signature of the responsible person, which is mandatory to have decoding. Such requirements are presented with Article 313 of the NK.

As a tax register, an accounting register can also be used, adding it necessary information, which also provides for Article 313.

Registers are subject to maintenance and paper, and in electronic form.

For accountants that do not cope with the compilation of registers, tax services have developed approximate forms of income tax registers of income tax registers.

At the same time, the taxpayer has the right to make the form of a tax register and determine the procedure for maintaining accounting to connect to accounting policies and taxation. This is indicated in Article 314 NK.

According to the requirements of tax services, the registers are filled on the basis of primary accounting documents. Forbidden:

• Fill the registers without observing the chronological procedure for conducting operations.
• Do unfolding withdrawing information on operations on operations.
• Darnight add any accounts.
• To register randomly.

A very important point is amendments to the already compiled register. This documentation should be protected from an unauthorized nature intervention. Amendments and corrections have the right to make only a person who is responsible for maintaining registers, this person is obliged to assure the amendment to his signature and the recharge date.

Accounting for income tax

Filling a profit declaration, a minimum of 2 tax accounting registers are required . One of them will display the tax accounting of income, and the other costs. The information provided on the basis of the registers is necessary for the calculation of the tax base - profits, because without this stage the calculation of the tax authority is impossible.

Additional registers will necessarily need organizations if its activities have several varieties. In this case, each type of operations carried out is submitted to the content of the register.

A separate registration also requires operations that are subject to taxes in a special order.

For example, the minimum list of the necessary registers to calculate the income tax LLC "Flower":

1. Register of tax accounting for income from implementation.
2. Register of tax accounting of operations that reduce revenues from sales.
3. RNU about non-dealer income.
4. RNU about non-dealerization costs.

By issuing the revenue registers, it is worth remembering that the amount for the goods implemented is filled with excluding VAT and that some operations are not included in the income list, the list can be found in the Tax Code.

The costs that are displayed in accounting are not always the taxpayer has the right to display in tax accounting and, accordingly, enter them into the expenditure tax register. These moments should also not forget and take into account when conducting registers. Some costs that are displayed in accounting fully have the framework established by the Tax Code, so they should be displayed in accounting by tax only after making adjustments and amendments.

(Next - NP), that is, to calculate the tax base for NP for a certain period, it is necessary to collect information about all operations carried out during this period, summarize all quantitative and cash indicators according to the primary documents and systematize this information, depending on which section Declarations they relate. Here is this system with the right division of information and will make a system of income tax registers (Art. 313 of the Tax Code of the Russian Federation).

The tax accounting system (hereinafter referred to as the taxpayer develops independently and reflects it in accounting policies in well, regularly addresses addresses in connection with changes in tax legislation.

Directly registers are dedicated to Art. 314 NK RF. It says that analytical registers are vaults of data that can be in any taxpayer-friendly form: tables, certificates, other documents for grouping information for the period, without discontinuation of accounting accounts. From the system of these forms, the procedure for the formation of a tax base on NP should be disclosed.

Tax Registration Requirements

These forms must be approved in accounting policies. They are filled in continuously in chronological order. May be in paper form, in electronic format, on separate information media, in a special program. Specialists responsible for the correctness of these registers are appointed.

The following details should be present in analytical registers for the income tax, the name, period / date of the compilation, the transaction meters in natural (if possible) and monetary terms, the name of the homogeneration and the signature with deciphering the responsible for drawing up an employee.

Organizations should make every effort to protect against unauthorized interventions and corrections of registers.

The error detected in the register can be eliminated by correcting it. Correction is necessarily confirmed by the rationale (explanation of the cause) indicating the date and signature of the responsible person.

Some automated accounting programs, in particular "1C: Accounting," form analytical registers at the time of accounting operations. But sometimes you have to form them manually or with partial automation.

To relieve extra questions in the development of tax registers, the tax authorities at the end of 2001 issued special recommendations with exemplary forms of such registers. This is an unofficial document with the number and date, it is called "Tax Accounting System, recommended by the MNS of Russia to calculate profits in accordance with the norms of chapter 25 of the Tax Code of the Russian Federation." The above recommendations can be found in any reference legal system.

The system well, proposed in this document, allocates 5 groups of registers:

1. Intermediate calculations.
2. Accounting of the status of a unit of accounting.
3. Accounting of economic operations.
4. Forming reporting data.
5. Accounting for targets 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 formation of the final sums:

• revenue from sales over this time;
• expenses related to these income;
• non-revenue income;
• non-union costs;
• profit from sales and non-engineering operations.

In order to create registers, you can use data from accounting registers: Circuits on accounts, cards, account analysis, etc. This is permitted by the Tax Code of the Russian Federation, if the tax and accounting is coincided, that is, there are no normalized or increasing expenses. You can conduct them in conventional Excel tables or using software products.

We propose to consider the difference between accounting and tax registers on the examples.

Sample register register

The company N fills the NP Declaration for the half year. In the speaker formed during this period, the value of the balance at the end of the period of CT 90.1, i.e., revenue for the reporting period is 3,674,064 rubles, including VAT 20%, expenses related to implementation (Dt 90.2) - 2 865 828, non-engine income (CT 91.1) - 595 250, non-Engineering (DT 91.2) - 699 836 rubles.

The NP Declaration is filled with excluding VAT, so we will make a small calculation:

3 674 064/120 × 100 \u003d 3 061 720 - This is earnings for half a year without VAT, this amount is also shown in the NP Declaration.

After filling out the list 02 of the report, it looks like this:

Do not know your rights?

Inspectors of the IFNS, when reading the received report received, they asked to submit to them for reconciliation tax registers for the 2nd quarter.

The chief accountant checks whether the registers are filled correctly on the operating statement for the 2nd quarter.

Row 010 of the report (revenue with VAT) is checked over the WORD account 90.1 - the size of the revenue for the period is indicated.

Here is this circuit:

The register on the income from sales was formed by the chief accountant at the time of filling out the reporting.

After conducting repeated calculations, the chief accountant of the company N was convinced of the correctness of the taxes: all the details required by the taxes in registers are present and the sum of the line 010 coincides with the results of calculations and the register.

An example of registers by non-dealerization costs

It happens that some expenses cannot be taken to Well, for example, normalized advertising costs were applied in the organization. In order to show an example of a tax registration tax register in this case, we will continue the previous example and verify the correctness of the size of the non-realization costs specified in the report on NP N.

This requires the circuit of account 91.2 - on accounting of other expenses. In fact, we see that in the 2nd quarter some not accepted for expenses were produced in the organization:

After that, we can watch the register by non-orelization costs to check whether there are no errors in them, whether such non-listed costs in the amount shown in line 040 sheet 02 of the declaration on NP are not counted:

We made sure that the tax register is filled correctly: there are no unnecessary costs in it; The period, the name of the register, the date of acceptance of the primary documents, the content and amount of the operation. The signature with decoding the responsible for registering is also present.

Terms of storage of tax registers

In the requirement of tax authorities on the submission of documents, a list of registers is often present in the number of filled lines of the declaration. Penalty for each unintended document is 200 rubles. (Art. 126 of the Tax Code of the Russian Federation). They are entitled to apply also Art. 120 NK RF for a gross violation of the rules.

Costs can be applied to reduce revenues only in their validity and availability of primary documents for confirmation (clause 1 of article 252 of the Tax Code of the Russian Federation).

Accordingly, for 4 years (3 years of possible field check + current year), it is necessary to ensure the safety of documents showing the receipt of income, expenditures and payment of taxes (sub. 6, paragraph 1 of Art. 23 of the Tax Code of the Russian Federation).

The Ministry of Finance reminded that this period begins at the end of the period in which this document was last applied in drawing up tax reporting (letter from 19.07.2017 No. 03-07-11 / 45829).

Thus, documents confirming the loss value, in case of its transfer in order to reduce the tax base for several subsequent years (clause 4 of Art. 283 of the Tax Code of the Russian Federation), is stored after the completion of the transfer of this loss for 4 years (letter of the Ministry of Finance of the Russian Federation of 25.05 .2012 № 03-03-06 / 1/278).

Documents confirming the formation of the initial value of the amortized asset, begin to count its 4-year shelf life only after the depreciation is completed (the letter of the Ministry of Finance dated 12.02.2016 No. 03-03-06 / 1/7604).

It is clear that the corresponding registers are stored according to the same rules.

Tax registers on NP should have each taxpayer, since the IFTS has the right in its regular checks of the reporting of any company on its whiteness and transparency to request them.

It is important to understand what registers are in well and how to fill them correctly, so as not to substitute their company for unwanted fines for non-submitted documents or a gross violation of the rules.

The article presents samples of income tax registers that will help to fulfill the requirements of the tax authorities.