CONCEPTS OF EXPENSES IN ACCOUNTING AND TAX ACCOUNTING

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Romanov Boris Aleksandrovich, Head of the Department of Mathematical Disciplines of the Moscow Accounting Institute, Candidate of Technical Sciences.

Annotation. The analysis and comparison of definitions of expenses in accounting and tax accounting is carried out. It is shown that the definitions of the concepts of expenses in accounting and tax accounting practically coincide. Duplication of the system of definitions of the concepts of expenses in the Tax Code of the Russian Federation leads to a waste of time for accountants and tax consultants to study it, to diminish the role of accounting and huge labor costs for the parallel maintenance of accounting and tax accounting.

Key words: accounting, tax accounting, profit, expenses.

CONCEPTS OF CHARGES OF THE ACCOUNTING AND TAX ACCOUNT

Romanov Boris, Moscow Accounting Institute, the head of chair in mathematical subjects, Cand. Tech. Sci.

The summary. The analysis and comparison of definitions of charges in the accounting and tax account is executed. It is shown, that definitions of concepts of charges in the accounting and tax account practically coincide. Duplication of system of definitions of concepts of charges in Tax code of the Russian Federation results in useless expenditure of time of bookkeepers and tax advisers for its studying, to belittling a role of book keeping and huge expenditures of labor on parallel conducting the accounting and tax account.

Key words: book keeping, the tax account, profit, charges.

Let's consider and compare the concepts of expenses in accounting and tax accounting. The concept of expenses in accounting is given in clause 2, section. I and in item 16 sec. IV provisions on accounting "Organization's expenses" PBU 10/99:

The expenses of an organization are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the occurrence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by the decision of the participants (property owners);

Expenses are recognized in accounting if the following conditions are met: the expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs; the amount of expense can be determined;

there is confidence that as a result of a particular transaction there will be a decrease in the economic benefits of the organization. The assurance that a particular transaction will result in a decrease in the economic benefits of the entity exists when the entity has transferred the asset or there is no uncertainty about the transfer of the asset.

If in respect of any expenses incurred by the organization, at least one of the above conditions has not been fulfilled, then the accounts receivable are recognized in the accounting of the organization.

Depreciation is recognized as an expense based on the amount of depreciation determined based on the value of the assets being depreciated, useful lives and the way the entity is accrued for depreciation.

Clause 3 of PBU 10/99 provides a list of disposal of assets that are not recognized as expenses and are called payment:

in connection with the acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets, etc.);

contributions to the authorized (pooled) capitals of other organizations, the purchase of shares in joint-stock companies and other securities not for the purpose of resale (sale);

under commission agreements, agency and other similar agreements in favor of the principal, principal, etc .;

by way of prepayment for inventories and other valuables, works, services;

in the form of advances, a deposit on account of payment for inventories and other valuables, works, services;

in repayment of a loan, a loan received by the organization.

The concept of expenses in tax accounting is given in clause 1 of Art. 252 of the Tax Code of the Russian Federation: Expenses are considered justified and documented costs (and in the cases provided for in Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer.

Reasonable costs are understood to be economically justified costs, the assessment of which is expressed in monetary terms.

Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or by documents drawn up in accordance with the customs of business turnover used in a foreign state on the territory of which the corresponding expenses were incurred, and (or) documents indirectly confirming expenses incurred (including a customs declaration, a business trip order, travel documents, a report on the work performed in accordance with the contract). Any expenses are recognized as expenses provided that they are incurred for the implementation of activities aimed at generating income.

In Art. 270 of the Tax Code of the Russian Federation provides a list of expenses that are not taken into account for tax purposes. This list is large (includes 53 points) and contains all expenses that are not taken into account in accounting, as well as those expenses that tax legislators have not included in

Business in law

taxable base, taking into account the established limits, norms and standards, as well as on other grounds. The presence of such a list is beneficial to the taxpayer, since he can accurately determine whether an expense will reduce the taxable base or not.

Comparison of the definitions of the notion of expense in accounting and tax accounting shows that the difference lies mainly in the fact that only in tax accounting there is such a sign as the "validity" of an expense. There is no such feature in accounting. However, this is not due to the fact that any types of expenses are allowed in accounting, but to the fact that accounting provisions were introduced at the turn of 2000, not long before the adoption of the tax code in the Russian Federation. Prior to that, expenses were determined in accordance with the "Regulations on the composition of costs for the production and sale of products (works, services) included in the cost of products and on the procedure for generating financial results taken into account when taxing profits", approved by the Decree of the Government of the Russian Federation of August 5, 1992 No. No. 552.

This Regulation regulated all natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for its production and sale, used in the production process of products (works, services), and for tax purposes, the costs incurred by the organization were adjusted taking into account the limits, norms and standards approved in accordance with the established procedure. After Ch. 25 was put into effect in 2002. 25 of the Tax Code of the Russian Federation, this Regulation was canceled, since the limits, norms and standards for the costs of production of products (works, services) were now established in Ch. 25 of the Tax Code of the Russian Federation.

During this period, the accounting legislation was reformed and instead of the Regulation on the composition of production costs and other legislative acts, a system of accounting regulations (PBU) was introduced in accounting, which included PBU 9/99 "Income of the organization", PBU 10/99 "Expenses of the organization", PBU 5/01 "Accounting for inventories", etc. The reform of the legislation on accounting was aimed at bringing it closer to international principles and standards. In international accounting practice, the economic feasibility of expenses is a self-evident fact, since the accounting of foreign companies is absolutely transparent and controlled by shareholders. Moreover, it is generally mainly oriented towards an external, non-professional user. In Russia, accounting is still not as transparent as it is focused only on internal use.

In accounting (clause 4 of PBU 10/99), it is customary to divide expenses into expenses for ordinary activities and other expenses. In tax accounting, the division into expenses related to production and sales and non-sales expenses is accepted (Articles 253 and 265 of the Tax Code of the Russian Federation).

In PBU 10/99, expenses for ordinary activities include:

costs associated with the purchase of raw materials, materials, goods and other inventories;

expenses arising directly in the process of processing (revision) of inventories for the purpose of manufacturing products, performing work and rendering services and selling them, as well as the sale (resale) of goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as for maintaining them in good condition, business expenses, administrative expenses, etc.).

In the Tax Code of the Russian Federation, the costs associated with production and sales (clause 1 of article 253) include:

1) costs associated with the manufacture (production), storage and delivery of goods, performance of work, provision of services, purchase and (or) sale of goods (work, services, property rights);

2) expenses for the maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (actual) condition;

3) expenses for the development of natural resources;

4) expenditures on research and development (R&D);

5) expenses for compulsory and voluntary insurance;

6) other costs associated with production and (or) sale.

Comparison of the grouping of expenses by ordinary activities in accounting and the grouping of expenses related to production and sales in tax accounting shows that they have the same content, taking into account the fact that in the Tax Code of the Russian Federation the list is wider and includes such expenses as expenses for the development of natural resources , R&D costs and compulsory and voluntary insurance costs. It should be noted that the latter type of expenses is insurance of property and risks of the enterprise, and not insurance of individuals - employees of this enterprise. Since it is not customary to give closed lists in accounting, and tax legislation requires this, taking into account the comments made, it can be assumed that the definitions of the concepts of expense for ordinary activities in accounting and costs associated with production and sale in tax accounting are identical.

Let us now compare the concepts of miscellaneous expenses in accounting and outside the implementation expenses in tax accounting. Other expenses in accounting (clause 11 of PBU 10/99) include: expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets;

costs associated with granting for a fee the rights arising from patents for inventions, industrial designs and other types of intellectual property;

expenses related to participation in the authorized capital of other organizations;

expenses related to the sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign currency), goods, products;

interest paid by the organization for the provision of funds (credits, loans) to it for use;

expenses related to payment for services rendered by credit institutions;

deductions to estimated reserves created in accordance with accounting rules (reserves for doubtful debts, for depreciation of investments in securities, etc.), as well as reserves created in connection with the recognition of contingencies of economic activity;

fines, penalties, forfeits for violation of the terms of contracts;

compensation for losses caused by the organization; losses of previous years recognized in the reporting year; the amount of receivables for which the limitation period has expired, other debts that are unrealistic for collection; exchange differences; the amount of the depreciation of assets;

transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sports events, recreation, entertainment, cultural and educational events and other similar events;

expenses arising as a consequence of extraordinary circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.); other expenses.

Outside sales expenses in tax accounting (Article 265 of the Tax Code of the Russian Federation) include the same expenses as those specified in PBU 10/99, with the exception of expenses related to charitable activities, expenses for sports events, recreation, entertainment, cultural and educational events and others. similar activities. Due to the fact that the list outside the implementation costs in the Tax Code of the Russian Federation is closed, it contains costs that are not listed in PBU 10/99, which are naturally also taken into account in accounting, for example, court costs and arbitration fees, etc. Thus, the concept of other costs in accounting and outside sales costs in tax accounting are the same except for the restrictions established in the Tax Code of the Russian Federation.

Considering that the concepts of income and expenses in accounting and in tax accounting practically coincide, the general concept of profit is basically the same. The difference lies in the establishment in the Tax Code of the Russian Federation of limits, standards and restrictions, mainly on expenses and on some income. Some receipts are considered income in accounting and are not considered in tax accounting. For example, property received by an organization free of charge from an organization or an individual, if the authorized capital of the organization consists of more than 50 percent of the contribution of this organization or an individual, is not recognized as income in tax accounting, but is recognized as income in accounting.

The main difference between the concept of profit in accounting and tax accounting is expenses that are not recognized in tax accounting. In accounting, the recognition of expenses is carried out on the basis of the formal criteria specified above, and not on the substance of expenses. Therefore, you should analyze the limits, standards and restrictions on costs,

which are established in tax accounting and how expedient their application is.

In tax accounting, the costs associated with production and sales are divided into: material costs; labor costs; the amount of accrued depreciation; other expenses.

In accounting, the grouping of expenses according to the following elements should be provided: material costs; labor costs; deductions for social needs; depreciation; other costs.

Comparison of these groupings shows that they completely coincide if, in accounting, we combine the elements “labor costs” and “social contributions” into one element “labor costs”. Such a combination is quite logical, since social contributions are for persons making payments to individuals, an integral addition to the cost of wages.

Accounting is the basis for calculating the costs of organizations. This system has evolved over the centuries and is currently used by all countries of the world. This system includes a well-functioning structure of definitions and concepts and methods of internal control in its use. Duplication of this system in the Tax Code of the Russian Federation leads not only to a waste of time of accountants and tax consultants studying it, but also to belittling the role of accounting and essentially ignoring the vast world experience.

Bibliography:

1. Tax Code of the Russian Federation: In two parts - 5th ed. - M .: "Os-89", 2006. - 608 p.

2. Regulations on accounting PBU (1-20). - 10th ed. - M .:

INFRA-M, 2004. - 186 p.

REVIEW

The article compares the concepts of expenses in accounting and tax accounting. It is shown that they practically coincide. The author believes that there is no need to duplicate the definitions of the concepts of expense in accounting and tax accounting, and one system of concepts of expense, adopted in the legislative acts on accounting, can be used. It is emphasized that the accounting system emerged a long time ago, has been tested by centuries of practice and is adopted in almost all countries of the world. The article is of great theoretical and practical importance in connection with the need in Russia to simplify tax accounting.

An expense in tax accounting is the amount by which an organization can reduce its income (clause 1 of article 252 of the Tax Code of the Russian Federation).

Besides, expenses must be justified and documented.

Under reasonable costs are understood economically justified costs, the assessment of which is expressed in monetary terms.

Under economically viable costs means the costs due to the purpose of obtaining income, satisfying the principle of rationality and conditioned by the customs of business turnover.

Proving the justification and economic feasibility of spending is a challenge for taxpayers. Due to the ambiguity of the wording, disputes arise with the regulatory authorities due to different understandings of the validity and economic justification of the taxpayer's expenses. For example, many disputes arise when purchasing services from third-party organizations, if the taxpayer's organization has specialists with similar functions (lawyers, HR specialists, etc.). Therefore, special attention should be paid to the coordination of documenting costs with suppliers.

Under documented expenses costs are understood, confirmed by documents, formalized in accordance with the legislation of the Russian Federation; or documents executed in accordance with the customs of business turnover, applied in a foreign state in the territory of which the corresponding expenses were incurred.

Historical reference

Until January 1, 2006 (see Federal Law of 06.06.2005 No. 58-FZ), documents drawn up in accordance with the customs of business turnover applied in foreign countries were not supporting documents. This caused great problems when dealing with foreign contractors. For example, the purchase of services from foreign counterparties could only be confirmed by an act, and not by an invoice - a document that is the main one in the business turnover of foreign countries.

Expenses are recognized for tax purposes in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) another form of payment (for organizations applying the main taxation regime), i.e. on an accrual basis.

Expenses in tax accounting are grouped as follows (Table 4.9).

Table 4.9

Grouping expenses in NU

Expenses in tax accounting are classified by item as follows.

• 1. Production and distribution costs:
  • material costs (raw materials, materials, components, goods, services of third-party manufacturing organizations);
  • personnel labor costs (salaries, social security contributions);
  • the amount of depreciation charged on fixed assets and intangible assets;
  • expenses for training and retraining of personnel;
  • advertising costs and information and consulting services;
  • travel expenses, entertainment expenses;
  • OS repair costs;
  • other expenses.
• 2. Non-operating expenses:
  • interest expenses on debt obligations;
  • fines, penalties for violation of the terms of contracts;
  • banking services;
  • expenses for creating reserves for doubtful debts;
  • exchange rate differences and amount differences;
  • legal costs and arbitration fees;
  • losses on the assignment of the right of claim;
  • other expenses.
• 3. Expenses not taken into account in determining the tax base.
• dividends;
• fines, penalties to the budget and extra-budgetary funds;
• the cost of the property transferred free of charge and the costs associated with the transfer;
• excess expenses (representation, advertising, interest expenses on debt obligations);
• for the payment of material assistance to staff, other expenses in favor of employees;
• other expenses.

Dates of recognition of expenses in tax accounting (Table 4.10), established by Art. 272 of the Tax Code of the Russian Federation, correspond to the date of recognition of income in accounting, with the exception of income in the form of a sum difference (there is no concept of a "sum difference" in the BU).

Table 4.10

Date of recognition of expenses in NU

The end of the table. 4.10

Consumption type	Date the expense was recognized in NU
Depreciation of fixed assets Labor costs	Monthly, on the last date of the month
OS repair costs	During the period of repair (if a reserve for repairs is not created). When creating a reserve - evenly on the last day of the reporting period
Expenses for compulsory and voluntary insurance of employees	Evenly during the term of the agreement - if the agreement provides for a one-time payment. During the payment transfer period - for recurring payments
Expenses for legal, informational, consulting and other services. Rental expenses. Lease payments, royalties	The last day of the reporting (tax) period. Date of submission of documents serving as the basis for making calculations. Settlement date in accordance with the terms of the contract
Travel expenses. Hospitality expenses. Other similar expenses	Date of approval of the expense report
Tax expense and tax advances	Date of tax accrual
Fines, penalties, forfeit	Date of recognition by the debtor or the date of entry into force of the court decision
Expenses for the sale (purchase) of currency and inventory items	Date of transfer of ownership of foreign currency and inventory
Expenses under loan agreements and other similar agreements	At the end of the relevant reporting (tax) period
Negative sum difference	From the seller - on the date of repayment of the receivable. From the buyer - as of the date of payment of accounts payable

Production and sales expenses incurred during the reporting (tax) period are subdivided into direct and indirect. The definition of direct and indirect costs is given in Art. 318 of the Tax Code of the Russian Federation.

Direct costs - these are expenses that relate to the expenses of the current reporting (tax) period as implementation progresses goods (works, services) in the cost of which they are taken into account.

Indirect costs - these are the costs of the production and sale of goods (works, services), which in full refer to the expenses of the current reporting (tax) period.

Establishing a list of direct and indirect costs has industry specific features.

Direct costs manufacturing enterprises(including construction) it is recommended to include (Article 318 of the PC RF) the following costs:

• material costs:
• labor costs and insurance premiums;
• depreciation amounts for fixed assets.

Taxpayers, providing services, has the right to recognize the entire amount of direct costs as indirect costs and include them in the costs of the current (reporting) period (and. 2, article 318 of the Tax Code of the Russian Federation).

trading activities, subdivide costs into direct and indirect in accordance with Art. 320 of the Tax Code of the Russian Federation.

Expenses not attributed to direct expenses are recognized as indirect expenses (except for extraordinary expenses). List of direct and indirect costs determined by taxpayers independently and is approved in the accounting policy for tax accounting.

Differences in the accounting of expenses between BU and NU related to the division of costs into direct and indirect costs are recognized in NU as temporary differences. These differences (differences) arise in one reporting (tax) period, and are settled in subsequent reporting (tax) periods.

Taxpayers carrying out wholesale, small wholesale and retail trade, form the costs of implementation, taking into account the following features. Tax accounting for the formation of the cost of purchasing goods (cost of goods sold) is established by Art. 320 of the Tax Code of the Russian Federation. A taxpayer (trade organization) has the right to choose one of the accounting methods:

• form the cost of purchasing goods, taking into account the costs associated with the acquisition of these goods;
• Divide the cost of purchased goods into direct and indirect costs.

At the same time, direct costs (reducing income from sales as goods are sold) in OU include:

• the cost of purchasing goods but the price established by the terms of the contract (with the supplier);
• the amount of expenses for delivery (transportation costs) of purchased goods to the taxpayer's warehouse.

All other expenses (customs duties, information and consulting services related to the purchase of goods, customs broker services, etc.) incurred in the current month are recognized indirect costs and reduce the income from the sale of the current month.

Accounting for the formation of the cost of goods sold is regulated by clause 6 of PBU 5/01 "Accounting for inventories" (approved by order of the Ministry of Finance of Russia dated 09.06.2001 No. 44n). In accordance with clause 6 the actual cost of inventories(Inventories) acquired for a fee, the amount of the organization's actual costs for the acquisition is recognized, including:

• amounts paid in accordance with the contract to the supplier;
• the cost of shipping inventories to the place of their use;
• others (customs duties, expenses for information and consulting services, remuneration to an intermediary).

In accordance with clause 13 of PBU 5/01, an organization engaged in trading activities may include costs for the delivery of goods made prior to their transfer to sale. as part of selling expenses.

Let's compare the requirements for accounting of goods in BU and NU (Table 4.11).

Comparison of requirements for accounting of goods in BU and NU

Table 4.11

Article 320 of the Tax Code of the Russian Federation

Variants of reflection in the BU (the selected option is included in the accounting policy for the BU). 1. The actual cost of goods is recognized (p. b). According to the used rules, these costs are recognized in the cost of goods sold. as they are implemented- analogue of direct costs in NU. 2. The actual cost of goods is recognized the sum of all the actual costs of the organization for the acquisition, with the exception of transportation costs to the warehouse of the organization. Shipping costs to the warehouse are included in sales costs. According to accounting rules, sales costs fully are recognized in the current period and are not allocated to the stock of unsold goods

Options for reflection in accounting (the selected option is included in the accounting policy for NU). All expenses are recognized as direct expenses. associated with the purchase of goods. The following expenses are recognized as direct expenses: the cost of purchasing goods at the price established by the terms of the contract with the supplier; the amount of transportation costs of purchased goods to the warehouse of the organization. All other expenses incurred in the current month are recognized indirect costs and reduce income from the sale of the current month

The methodology for the formation of the purchase value and the cost of goods sold has differences between BU and NU.

For optimization of taxation in NU, it is advisable to divide the costs that form the purchase value and the cost of goods sold into direct and indirect costs (Table 4.11).

To eliminate the differences between BU and NU, the purchase value of the goods (and therefore the cost of the goods sold) should be formed, taking into account all the costs associated with the acquisition.

Let's look at examples that illustrate the concept of direct and indirect costs in NU. The methodology for managing OI direct and indirect costs depends on the way OI is maintained:

• autonomous (parallel with control unit) maintenance of OU;
• integrated (with CU) maintenance of OU.

At autonomous maintenance of BU each transaction in NU is documented by entries in tax registers on the basis of primary documents. For trade operations, the following registers are used: "Formation of the cost of goods sold" (to reflect the cost of goods sold), "Register of income accounting of the current period" (to reflect the proceeds from the sale of goods).

Example 4.9

• On March 15, 2015, the Orion trade organization purchased imported goods for resale. The total amount of expenses associated with the purchase of goods amounted to 12,000 rubles, including:
  • - the cost of the goods set by the supplier was 8,000 rubles. (ruble equivalent of the contract value as of the date of release for free circulation);
  • - customs duty (20%) - 1600 rubles;
  • - Broker services - 700 rubles;
  • - transportation costs to the warehouse of the organization - 1700 rubles.
• On March 25, 2015, 50% of the goods were sold, revenue (B) amounted to 10,000 rubles. 50% of goods were sold in Q2 2015, revenue also amounted to RUB 10,000.

Let us calculate the cost of goods sold (C) in NU and the tax base (NB) for the 1st and 2nd quarters of 2015, as well as on an accrual basis for two quarters for this transaction in two ways:

• - "A" - all expenses for the purchase of goods are recognized in NU as direct expenses (IR);
• - "B" - direct costs in NU are the supplier's price and transportation costs to the warehouse of the organization, and the rest of the costs are indirect costs (CD). Comparative calculations between options "A" and "B" are shown in table. 4.12.

Table 4.12

Q1 2015
The cost of goods sold (C) is equal to 50% of the PR: 12,000 x x 50% = 6,000 rubles. NB = B - C = 10,000 - 6,000 = 4,000 rubles. Income tax = 4000 x 20% =	Proceeds from the sale of goods 10,000 rubles. (IN) The cost of goods sold (С) is equal to 50% PR + 100% КР: С = (8000 + 1700) x 50% + (1600 + 700) x 10% = NB = B - C = 10,000 - 7,150 = 2850 rubles. Income tax = 2850 x 20% = 570 rubles.
Cost of goods sold calculated under Option B is higher due to full recognition of indirect costs in cost of goods sold. The difference is 7150 - 6000 = 1150 rubles. (50% of the amount of indirect costs). This difference affected the tax base and income tax: in "B" the tax is lower than in "BUT" in the amount of 800 - 570 = 230 rubles.
II quarter 2015
Proceeds from the sale of goods 10,000 rubles. (IN) The cost of goods sold is 50% PR = 12,000 rubles. x x 50% = 6000 rubles. PB = B - C = 10,000 - 6,000 = 4,000 rubles. Income tax = 4000 x 20% =	Proceeds from the sale of goods 10,000 rubles. (IN) " The cost of goods sold is equal to 50% of IIР (since all RCs were accounted for in the 1st quarter of 2015): С = (8000 + 1700) x 50% = 4850 rubles. PB = 10,000 - 4850 = 5150 rubles. Income tax = 5150 x 20% = 1030 rubles.

The cost of goods sold under option "B" is lower than under option "A". The difference is 6000 - 4850 = 1150 rubles. (50% of the amount of indirect costs) affected the income tax: in "B" the tax is higher than in "A" in the amount of 1030 - 800 = 230 rubles.
Cumulative total for the 1st and 11th quarters of 2015
Revenue = 20,000 rubles. С = 6000 + 6000 = 12,000 rubles. Income tax = (B - C) x 20% = = (20,000 - 12,000) x 20% = 1600 rubles. or (800 + 800) = 1600 rubles.	Revenue = 20,000 rubles. С = 7150 + 4850 = 12,000 rubles. Income tax = (B - C) x 20% = = (20,000 - 12,000) x 20% = 1,600 rubles. or (570 + 1300) = 1600 rubles.
Cost of goods sold, tax base and income tax calculated for two quarters of 2013 on an accrual basis for options "A" and "B" were equal.

Please note: the recognition of part of the costs that form the cost of goods sold as indirect costs allows you to optimize tax payments to the budget: in the first tax period, profit tax is lower for option "B" (570 rubles) than for option "A" (800 rubles. ).

In the second tax period under option “B”, the profit tax and tax payment are higher (1030 rubles) than under option “A” (800 rubles).

However, the total amount of income tax for the two tax periods is the same for options "A" (1600 rubles) and "B" (1600 rubles). That is, there is no cumulative optimization of taxation in the form of a reduction in the tax base for income tax! * one

If the organization leads integrated NU(based on the data of the BU), then tax registers are drawn up only for expenses and incomes that differ between the BU and OU. To identify possible differences, it is necessary to compare the methodology for maintaining income and expenses between the BU and NU. Let's consider this using the example of trading operations.

Let's consider an example of the integrated maintenance of the asset (based on the data of the asset and adjustments for the differences between the asset and the asset). We use the numbers from the previous example.

Example 4.10

Trade organization "Orion" purchased goods for further resale in the amount of 12,000 rubles.

In accordance with accounting policy for BU (option "BUT" Example 4.9) the purchase value of goods is formed taking into account all the costs associated with their purchase. Direct costs are recognized for the sale of goods (works, services) in the cost of which they are accounted for.

2. In accordance with the accounting policy for NU (option "B" of example 4.9), direct costs include the supplier's price (8,000 rubles) and transportation costs to the organization's warehouse (1,700 rubles). The rest of the expenses are recognized as indirect (RUB 2,300).

The amount of direct costs (9700 = 8000 + 1700 rubles) rubles. recognized in NU in proportion to the proceeds from the sale of goods, and indirect costs are fully recognized in the current reporting period.

3. Goods were sold in equal batches for two quarters (but 50%). The proceeds from the sale of goods amounted to 10,000 rubles. in every block both in BU and in NU.

Solution. Let's calculate the difference between BU and OU only in terms of expenses (cost of goods sold), since sales revenue does not differ between BU and OU. In this regard, tax registers are issued only for expenses.

Let's calculate the cost of goods sold in BU and OU in each of the reporting periods:

• - in BU the cost of goods will be distributed evenly over periods - 6,000 rubles each. (12,000 rubles / 2);
• - in NU the distribution of the cost price will not be even due to the different recognition of direct and indirect costs in the cost price.

First period. Sold 50% of the goods. In the accounting cost, equal to 6,000 rubles, the IIP amount is 9720 x 0.5 = 4860 rubles, and the amount of KR is 2280 x 0.5 = 1140 rubles.

In OU, you can recognize the entire amount of CR, i.e. add to the accounting cost the remaining amount of indirect KR x 0.5 = 2280 x 0.5 = 1140 rubles.

Second period. Sold 50% of the goods. In the accounting cost, equal to 6,000 rubles. the IIP amount is 9 720 x 0.5 = 4860 rubles, and the amount of KR is 2280 x 0.5 = 1140 rubles.

In OU, the sum of CRs is equal to 0, since they were accounted for in OU in the first period. Therefore, the cost of goods sold in NU is equal to the amount of direct costs (4860 rubles), and in the amount of 1140 rubles. the cost price reflected in the BU should be reduced (make a negative adjustment). This is due to the fact that in the "accounting cost" of the second period (6000 rubles) indirect costs are 1140 rubles. An illustration for the calculations is given in table. 4.13.

Table 4.13

	Implemented	Cost of goods sold, RUB			Calculation of the adjustment
			adjustments
	50% of goods				2280 x 0.5 = 1140 rubles.
	50% of goods				2 280 x 0.5 = 1140 rubles.

As can be seen from the table, at the time of the sale of the first batch of goods, a temporary difference in the amount of 1140 rubles is charged, i.e. the difference that arises in one period (I quarter), and is repaid in the next period (II quarter).

When all goods are sold (in Q2), the cost of goods sold in BU and NU is leveled, and the amount of adjustments becomes equal to 0. Therefore, the temporary difference that occurred in the first period is repaid (reflected with a "-" sign).

Let's calculate the income tax (in rubles) for the I and II quarters and on an accrual basis for two quarters (Table 4.14).

Note. Income tax is not calculated quarterly, but only on an accrual basis. We need a quarterly calculation to illustrate the intensified OU method (based on the BU data and adjustments).

Table 4.14

Let us explain the calculations presented in table. 4.14.

Since the goods were sold in two equal batches, in the BU, all indicators (cost of goods sold, profit and tax on accounting profit) were distributed evenly between periods. If there were no differences in accounting for the costs of purchasing goods between BU and OU, then similar indicators in OU would be equal to those in BU, and ESN = 20%.

Recognition of expenses for the purchase of goods in NU direct and indirect allowed Orion LLC to reduce the amount of income tax and payment to the budget in the first reporting period by 228 = 600 - 572 rubles, as evidenced by the reduced size of the ESN = = 14.3% ( compared to the nominal ESN = 20%).

In the second reporting period, the amount of tax increased and the total income tax for two tax periods, equal to 1600 rubles. (line 4 of the table), equaled the total income tax of 1600 rubles. from "accounting profit" (line 7 of the table). The effective tax rate for two tax periods is 20% = RUB 1,600 / 8,000 х 100%, g. at the end of the second tax period, the difference in the cost of goods between BU and NU is paid off.

We will calculate income tax using the integrated method (based on BU data) using the formula:

Income tax = (Accounting profit +/- adjustments) x 20%.

First period. Income tax = (4000 - 1140) x 20% = 572 rubles. Correction with a “-” sign, as in Q1 the cost of goods sold in OU was increased and the entire amount of indirect costs was taken into account. This led to a decrease in the tax base and income tax, respectively.

Second period. Income tax = (4000 + 1140) x 20% = 1028 rubles. Adjustment with a “+” sign, as in the second quarter the cost of goods sold in NU was reduced, which led to an increase in the tax base and income tax.

If in NU all expenses for the purchase of goods are recognized as direct, then there are no differences in the cost of goods sold between BU and NU, and the profit tax is: Income tax = Accounting profit x 20%.

The use of the method of direct and indirect costs in NU is an element of tax planning at the legislative level. With the optimal distribution of expenses on direct and indirect costs, it is possible to achieve a deferral of the payment of income tax in time (but not in terms of the amount of tax!).

The method is advisable when the turnover of goods and products is low, since direct costs are allocated in the OU to the cost of unrealized inventories, and indirect costs reduce income from the sale of inventories.

This method is not optimal for all trading companies. Therefore, when developing an accounting policy for OU, it is necessary to apply in this case the principle of rationality - the need to maintain a balance between the benefits derived from the way OU is maintained and the costs of maintaining it.

The need for development accounting policies for NU set out in Ch. 1. As stated in Ch. 1, the accounting policy for both accounting and taxation should reflect only those elements that have alternative accounting options, and not rewrite the accounting standards and tax codes of the Russian Federation.

In practice, they try to avoid the occurrence of differences between BU and OU. This is possible through convergence of accounting policies when choosing the same methods of accounting for assets and liabilities, income and expenses in accounting policies for accounting records and private companies. However, it is not always possible to resolve differences through such rapprochement. Appendix 4 shows comparative characteristics of the main elements of accounting policies for accounting and financial institutions. As can be seen from the table, it is not always possible to resolve the differences between BU and NU by converging accounting policies.

"Budgetary educational institutions: accounting and taxation", 2008, N 6

When drawing up accounting policies, educational institutions strive to bring accounting and tax accounting as close as possible. However, this is not always possible, since the discrepancy between the indicators of the two types of accounting can be caused by different methods (rules) for recognizing expenses, the procedure for their acceptance or errors in these types of accounting. Therefore, one of the main tasks of the accounting services of these institutions is to analyze the reasons for the discrepancy. In this article, we will define the main reasons influencing the difference between the indicators of accounting and tax accounting.

Since the article discusses the difference between the indicators of accounting and tax accounting for income tax, the presented material concerns educational institutions that conduct income-generating activities. It should be noted that Instruction N 25n<1>does not give institutions the right to choose the accounting method, that is, it is kept on an accrual basis only. What can not be said about tax accounting for income tax, since Ch. 25 of the Tax Code of the Russian Federation allows institutions to use the accrual or cash method when calculating this tax. Since it is a laborious process to maintain accounting and tax accounting of expenses by different methods, therefore, mainly institutions also use the accrual method in tax accounting. The material presented in the article is presented with this in mind. That is, a comparative analysis of expenses is carried out on the condition that educational institutions maintain accounting and tax accounting on an accrual basis.

<1>Instruction on budget accounting, approved by By order of the Ministry of Finance of Russia dated 10.02.2006 N 25n.

The discrepancy between the indicators of the two types of accounting is mainly caused by different rules for accepting expenses. So, the price limit of depreciable property differs, the procedure for calculating depreciation deductions and depreciation premiums for depreciable property, standardized costs. In addition, the procedure for writing off debts, the value of inventories received from the liquidation of fixed assets and inventories, in accounting and tax accounting may also differ.

Let's consider the essence of the discrepancy between the indicators of accounting and tax accounting.

Depreciable property

As noted above, the difference between accounting and tax accounting indicators for depreciable property is mainly due to the fact that the price limit of depreciable property has increased in tax accounting and a depreciation premium is provided.

Until 01.01.2008 property worth more than 10,000 rubles was considered to be depreciated, that is, for the purposes of accounting and tax accounting, there were no discrepancies in this plan. However, from 01.01.2008 by the Tax Code, the price limit for depreciable property has been increased. Thus, the property put into operation in 2008 will be depreciable if its value exceeds 20,000 rubles, which makes tax accounting different from accounting.

Depreciation deductions

Educational institutions in accounting will not be able to include in the composition of expenses in full the costs of acquiring fixed assets worth over 10,000 rubles. The reason for this is clause 43 of Instruction No. 25n, in which it is noted that the value of these assets is transferred to expenses by means of depreciation in accordance with the norms calculated in the prescribed manner. Moreover, depreciation is charged only on a straight-line basis (clause 38 of Instruction No. 25n).

In tax accounting, as indicated above, property over 20,000 rubles is subject to depreciation, and the Tax Code gives institutions the right to calculate depreciation using both linear and non-linear methods. In order to eliminate discrepancies, we recommend using the linear method in tax accounting.

Depreciation bonus

In accounting, there is no such concept, which cannot be said about tax, since pp. 1.1 paragraph 1 of Art. 259 of the Tax Code of the Russian Federation, it is determined that institutions have the right to include in the expenses of the reporting (tax) period no more than 10% of the original cost of fixed assets. Consequently, if educational institutions in the accounting policy have provided for the accrual of depreciation premiums, this will also affect the difference between accounting and tax accounting.

When calculating a depreciation bonus, the question often arises: should it be applied to all fixed assets, or can it be selectively assigned to some depreciation groups? The Tax Code of the Russian Federation does not contain an answer to this question. However, the opinion of the Ministry of Finance of Russia, set out in Letter No. 03-03-04 / 1/219 of March 13, 2006, is quite categorical: the procedure for writing off expenses should be applied to all fixed assets put into operation, or not applied by the institution at all.

In addition, according to financiers, institutions can independently (within 10%) establish any amount of the premium (Letter dated 03.03.2006 N 03-03-04 / 1/219).

Standardized costs

These expenses are combined into this group due to the fact that for the purposes of tax accounting, costs are accepted in accordance with the norms established by law. In accounting, the recognition of such expenses is carried out either in full or in the amount determined by the internal local acts of the institution.

Compensation expenses for the use of personal vehicles for business purposes

Institutions that engage workers' vehicles for business purposes need to pay attention to the following points of reflection of these costs in the accounting.

The amount of compensation for using the employee's car for official purposes is established by agreement of the parties. Usually it includes all the costs associated with the operation of the machine: depreciation, maintenance, repairs, fuels and lubricants, etc. Its value also depends on the intensity of the use of a personal car for business trips (Letter of the Ministry of Finance of Russia dated November 16, 2006 N 03-03-02 / 275). Moreover, payments are recognized as compensation only if the employee personally uses his property. In accounting, the amount of compensation in full is reflected in the expenses of the institution.

The limitation applies to the amount of compensation by which the base can be reduced when calculating income tax (subparagraph 11 of paragraph 1 of article 264 of the Tax Code of the Russian Federation). Other expenses include payment only within the limits established by the Decree of the Government of the Russian Federation N 92<2>... Amounts in excess of these limits cannot reduce taxable profit (clause 38 of article 270 of the Tax Code of the Russian Federation). By the way, operating costs are not taken into account when calculating the tax. It is believed that they are already included in the compensation (Letter of the Federal Tax Service for Moscow dated 22.02.2007 N 20-12 / 016776).

<2>Decree of the Government of the Russian Federation of 08.02.2002 N 92 "On the establishment of norms for the costs of organizations for the payment of compensation for the use of personal cars and motorcycles for business trips, within which, when determining the tax base for corporate income tax, such costs are related to other costs associated with production and sales ".

Thus, if in institutions the amount of compensation for the use of a personal car for official purposes exceeds the amount established by Decree of the Government of the Russian Federation N 92, then discrepancies between accounting and tax accounting cannot be avoided.

Travel expenses

The employer, sending the employee on a business trip, compensates him for the travel expenses. The norms established by the Decree of the Government of the Russian Federation N 729<3>, relate only to travel expenses financed from the federal budget. For the purposes of accounting for income-generating activities, such expenses are accepted in the amounts established by internal local acts (accounting policy).

<3>Decree of the Government of the Russian Federation of 02.10.2002 N 729 "On the amount of reimbursement of expenses related to business trips in the territory of the Russian Federation to employees of organizations financed from the federal budget."

In tax accounting, there are no restrictions on travel and rental costs, they are taken in the amount of costs incurred.

With regard to per diems, it should be borne in mind that for profit tax purposes, expenses are recognized within the limited amount, which also causes accounting discrepancies. The fact is that based on the requirements of paragraphs. 12 p. 1 of Art. 264 of the Tax Code of the Russian Federation, per diems are attributed to standardized expenses. Resolution of the Government of the Russian Federation N 93<4>it was established that when determining the tax base, the costs of institutions for the payment of per diem can be attributed to other costs associated with production and sales, in an amount not exceeding 100 rubles. Nevertheless, the actual daily allowance may be higher. The increased daily allowance is established by a collective agreement or other local act of the organization. True, in this case, it is necessary to take into account that the amount of per diems in excess of the norm stipulated by law is not included in the composition of expenses for tax accounting purposes.

<4>Decree of the Government of the Russian Federation of 08.02.2002 N 93 "On the establishment of norms for organizations' expenses for the payment of daily allowances or field allowances, within which, when determining the tax base for corporate income tax, such costs are related to other costs associated with production and sales."

Notary fees

When the need arises for the notarization of documents, institutions turn to the services of a notary. In accounting, the payment for these actions is taken into account in full expenses, and in tax accounting - within the tariffs approved in the prescribed manner (subparagraph 16 of paragraph 1 of article 264 of the Tax Code of the Russian Federation). In this case, the following should be taken into account.

For the commission of notarial actions, for which the legislation of the Russian Federation provides for a mandatory notarial form, a notary working in a state notary office collects a state fee at the rates established by Art. 333.24 of the Tax Code of the Russian Federation. For the same actions, a private notary charges a notarial tariff in the amount of the state duty and taking into account the specifics established by the legislation of the Russian Federation on taxes and fees (that is, taking into account the procedure and timing of payment, as well as the benefits provided for in Chapter 25.3 "State Duty" of the Tax Code of the Russian Federation) (Article 22 of the Fundamentals of the Legislation of the Russian Federation on Notaries dated 02.11.1993 N 4462-1 (hereinafter - the Fundamentals).

For the commission of actions for which the legislation of the Russian Federation does not provide for a mandatory notarial form, both state and private notaries charge notary fees in the amount established in accordance with the requirements of Art. 22.1 Basics

Thus, if for the commission of obligatory notarial actions a tariff is charged in excess of the state fee, or if a tariff is charged for the commission of optional notarial actions in excess of the amount established by Art. 22.1 Basis, the excess amount in both cases is not taken into account for profit tax purposes (clause 39 of article 270 of the Tax Code of the Russian Federation).

In addition, one should also take into account the provisions of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation. In other words, only the notarial rate that is charged for the notarization of documents necessary for the implementation of activities aimed at generating income can be taken into account in the expenses.

Advertising costs

Advertising costs in accounting are also not subject to regulation. For their tax accounting when calculating income tax, one should be guided by the provisions of paragraphs. 28 p. 1 of Art. 264 of the Tax Code of the Russian Federation. Educational institutions can take into account as part of other expenses that reduce the income tax base, the cost of advertising produced, purchased and sold goods, as well as works, services, activities, trademarks and service marks. For tax accounting purposes, advertising costs are accepted in full for the following types of advertising services:

• advertising activities through the media (including advertisements in print, radio and television) and telecommunications networks;
• the use of light and other outdoor advertising, including the production of advertising stands and billboards;
• participation in exhibitions, fairs, expositions; window dressing, sales exhibitions, sample rooms and showrooms; production of advertising brochures and catalogs containing information about the goods (works, services) sold, trademarks and service marks, or about the organization itself; markdown of goods that have completely or partially lost their quality during exposure.

The costs of other advertising services can reduce the tax base only within 1% of the proceeds from sales, determined in accordance with Art. 249 of the Tax Code of the Russian Federation. Moreover, it is impossible to write off them until the amount of proceeds from sales is unknown. The question of whether it is possible to take into account the normalized advertising costs is decided after the end of the reporting period for income tax (quarter or month). Having determined the rate, the accountant compares it with the actual costs that are subject to rate setting. Costs within the normal range are included in the tax base.

What about expenses that are exceeded? If the organization's actual advertising expenses exceed the limit established by law, then for the purposes of taxation of profits, the excess advertising expenses are referred to expenses that are not taken into account for the purposes of taxation of profits (clause 44 of Article 270 of the Tax Code of the Russian Federation).

Professional development costs

According to Art. 196 of the Labor Code of the Russian Federation, the need for professional training and retraining of personnel for their own needs is determined by the employer. Therefore, in case of production necessity, the institution has the right to send its employees to special organizations for advanced training. According to clause 7 of the Model Regulations on an Educational Institution of Continuing Professional Education (Advanced Training) for Specialists, approved by Decree of the Government of the Russian Federation of 06/26/1995 N 610 (hereinafter referred to as the Standard Regulation), the purpose of advanced training is to update the theoretical and practical knowledge of teachers requirements for the level of qualifications and the need to master modern methods of solving professional problems.

Professional development of teaching staff is carried out as needed, but at least once every five years throughout their entire working life. The frequency is set by the employer.

When employees are sent to special institutions for advanced training in accounting, the expenses incurred for these purposes are taken into account in full, and there are no conditions for their non-recognition.

However, in accordance with paragraphs. 23 p. 1 of art. 264 of the Tax Code of the Russian Federation, the costs of vocational training and advanced training can be attributed to expenses that reduce the taxable base for income tax, only if the conditions listed in paragraph 3 of Art. 264 of the Tax Code of the Russian Federation, namely:

• an agreement must be concluded for the provision of educational services between the employer and the organization that trains the employee;
• an organization providing educational services must have state accreditation and an appropriate license. If an employee is sent for training to a foreign educational organization, the latter must have an appropriate status;
• training (retraining) is carried out in relation to employees who are on the staff of the organization;
• the training (retraining) program promotes professional development and more efficient use of the labor of a trained or retrained specialist in this organization within the framework of the taxpayer's activities.

In addition, according to paragraphs. 12 p. 1 of Art. 264 of the Tax Code of the Russian Federation, when calculating income tax, travel expenses incurred by an employee when sending him to advanced training courses at a state educational institution for advanced training located in another city are also taken into account.

Consequently, if the institution does not comply with the above conditions, the amount of expenses for professional development is not taken into account when calculating income tax.

Debt write-off

Instruction N 25n does not provide for the conditions for writing off the existing debt. Therefore, the institution independently determines unrealistic debts for collection. In this regard, it is necessary to substantiate the decision made in writing. Such a decision can be made if there is confidence that the obligation will not be performed, the organization does not have the ability to collect the debt in court or otherwise. For example, this can happen under the following circumstances:

• return of the executive document to the claimant due to the impossibility of its full or partial execution;
• unstable property status of the debtor and his insolvency;
• a small amount of debt and others.

When calculating income tax, this is not enough: in the composition of expenses, one can take into account not just debts that are unrealistic to be collected, but namely, bad debts.

According to paragraph 2 of Art. 266 of the Tax Code of the Russian Federation for the purpose of taxation of profits provides only four grounds for recognizing a receivable as uncollectible:

• expiration of the established limitation period (Article 196 of the Civil Code of the Russian Federation);
• impossibility to fulfill the obligation (Art. 416 of the Civil Code of the Russian Federation);
• act of a state body (Article 417 of the Civil Code of the Russian Federation). This refers to the legislative and regulatory legal acts of state authorities and local authorities;
• liquidation of the organization (Article 419 of the Civil Code of the Russian Federation). At the same time, debts that cannot be collected are written off as non-operating expenses from the date of exclusion of the debtor taxpayer from the Unified State Register of Legal Entities.

For reasons other than those listed above, receivables that are unrealistic to be collected cannot be recognized as uncollectible for the purposes of taxation of profits.

How should you write off receivables that cannot be collected if there are several grounds for writing them off (first, the limitation period for debt collection expired, and then the debtor company was liquidated)?

In the Letter of the Ministry of Finance of Russia dated March 28, 2008 N 03-03-06 / 4/18, it is indicated that if there are several grounds for recognizing the debt as hopeless (the expiration of the limitation period and the liquidation of the debtor organization), the debt is recognized as hopeless in that tax (reporting) the period in which there was the first reason for the recognition of the debt as uncollectible.

Write-off of the cost of inventories obtained from the liquidation of fixed assets

With the onset of cases, as a result of which a fixed asset object is written off, inventory received from its dismantling is subject to accounting. The methods of writing off the value of inventories obtained from the liquidation of fixed assets also differ in accounting and tax accounting. In accounting, their cost is included in expenses in full.

For tax accounting purposes, institutions may include in the composition of material costs the cost of property obtained during the dismantling or disassembly of fixed asset objects being decommissioned, which is defined as the amount of tax calculated from the income provided for in clause 13 of Art. 250 of the Tax Code of the Russian Federation (clause 2 of Article 254 of the Tax Code of the Russian Federation).

Thus, when selling or transferring to production inventories obtained during the dismantling or disassembly of fixed assets being decommissioned, institutions have the right to reduce income by the amount determined in accordance with paragraph 2 of Art. 254 of the Tax Code of the Russian Federation, that is, for the amount of tax paid (Letter of the Ministry of Finance of Russia dated 10.11.2006 N 03-03-04 / 1/687).

Write-off of inventories

The difference between accounting and tax accounting can arise from the use of different methods of writing off inventories. For example, according to clause 55 of Instruction N 25n in accounting, inventories are written off by two methods:

• at the actual cost of each unit;
• at the average actual cost.

In tax accounting, when writing off raw materials and materials used in the production (manufacture) of goods (performance of work, provision of services), one of the following methods of evaluating the specified raw materials and materials is used (clause 8 of article 254 of the Tax Code of the Russian Federation):

• at the cost of a unit of inventory;
• at an average cost;
• at the cost of the first acquisitions (FIFO);
• at the cost of the most recent acquisitions (LIFO).

Thus, in tax accounting, the methods of writing off inventories are more diverse. However, we recommend that institutions consolidate in the accounting policies those methods that they use in accounting.

I. Zernova

Magazine editor

"Budgetary educational institutions:

accounting and taxation "

Organization expenses: accounting and tax accounting Utkina Svetlana Anatolyevna

Classification of expenses in accounting

Classification of expenses in accounting

In accordance with PBU 10/99 "Expenses of the organization", approved by order of the Ministry of Finance of Russia dated 06.05.1999, No. 33n, all expenses, depending on their nature, conditions of implementation and activities of the organization, are divided into expenses for ordinary activities and other expenses ( operating, non-operating, emergency).

Expenses from ordinary activities (when it is the subject of the organization's activities) include expenses associated with:

Providing for a fee for temporary use (temporary possession and use) of their assets under a lease agreement;

Granting for a fee the rights arising from patents for inventions, industrial designs and other types of intellectual property;

Participation in the authorized capital of other organizations;

Reimbursement of the cost of fixed assets, intangible assets and other depreciable assets, carried out in the form of depreciation deductions (except for depreciation deductions for the creation of non-current assets of organizations, for the preparation and development of new industries);

Operating expenses include all of the above expenses, if they are not the subject of the organization's activities.

Non-operating expenses include:

Fines, penalties, penalties for violation of the terms of contracts;

Compensation for losses caused by the organization;

Losses of previous years recognized in the reporting year;

The amount of receivables for which the limitation period has expired, other debts that are unrealistic for collection;

Exchange differences;

The amount of the asset markdown;

Transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sports events, recreation, entertainment, cultural and educational events and other similar events;

Other non-operating expenses.

The structure of extraordinary expenses reflects expenses arising as a consequence of extraordinary circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.).

In relation to the reporting period, all expenses incurred by the organization can be divided into expenses of the current period and deferred expenses.

The expenses of the current period include expenses recognized in the reporting period in the production cost of products, works, services. Such costs may become expenses for ordinary activities if they are recognized in the reporting period in the cost of goods, works, and services sold. Costs in the current period that are not recognized in the reporting period are costs in work in progress.

Current expenses include expenses that were previously deferred, as well as expenses that have not yet been actually incurred, but are already included in the cost of production of products (works, services), i.e. reserved for the planned amount of upcoming costs. Reserved costs form special reserves, the funds of which are used as needed to pay holidays, repair fixed assets, pay annual seniority benefits, etc.

Deferred expenses include expenses that are incurred in the reporting period, but will be included in the production cost in future periods.

Such costs are recognized as deferred expenses and are to be included in the costs of production of products (works, services) in subsequent months.

According to clause 8 of PBU 10/99, when forming costs for ordinary activities, their grouping according to the following elements should be ensured:

Material costs;

Labor costs;

Social contributions;

Depreciation;

Other costs.

For the purposes of management in accounting, accounting of expenses is organized by cost item. The list of cost items is established by the organization independently.

The classification of expenses by elements and items is of great importance in the organization of analytical cost accounting, and therefore, it affects the algorithms for the formation of accounting indicators - expenses for ordinary activities.

Another significant classification is the classification of costs into direct and indirect.

When calculating the cost of certain types of products (works, services), both full and limited, both for reporting purposes and for management purposes (planning, pricing), costs are recognized as direct or indirect based on whether they can be attributed directly by way (based on primary documents) for the cost of the object of calculation (unit of production, a specific type of work, services, process, etc.) or not. If they can, then such costs are direct, if not - indirect.

In order to generate reporting, the organization must ensure that expenses are accounted for by operating and geographical segments in accordance with the requirements of RAS 12/2000 "Information by Segment", approved by order of the Ministry of Finance of Russia dated January 27, 2000 No. 11n. This means that when an organization operates in certain geographic regions or sells certain goods, produces certain products, performs certain works, provides certain services, and at the same time, its activities are subject to risks and revenues that are different from the risks and rewards of other regions, goods, products, works, services, such activities are subject to disclosure in the reporting.

If different risks are associated both with the geographic region in which the organization operates and with the type of product (goods, work, services), then the organization groups the information at its discretion: first by geographic regions, and then by operating segments or, first, by operating segments. and then by geographic region. The procedure for determining (allocating) segments consists in conditionally dividing the entire activities of the organization into parts that, in the organization's opinion, should be presented in the reporting in order for the user of the reporting to correctly evaluate the information provided for the purposes of making decisions.

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From the book Accounting and taxation of securities and shares the author Ivanova Olga Vladimirovna

3.4.2. Interest in accounting When purchasing debt securities on the secondary market, the transaction price may include the accumulated interest (coupon) income - NKD [in the Regulations on accounting rules in credit institutions located on

From the book Accounting the author Bortnik Nikolay Nikolaevich

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.

In accounting, the definition of the organization's expenses is contained in paragraph 2 of PBU 10/99. According to this definition expenses of the organization is recognized a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by the decision of the participants (property owners).

To recognize expenses for both accounting and tax purposes, certain conditions must be met.

To recognize expenses in accounting, the conditions established by paragraph 16 of PBU 10/99 must be met:

· The expense must be made in accordance with a specific contract, the requirement of laws and regulations, business customs;

· The amount of expense can be determined;

· There is confidence that as a result of a particular transaction there will be a decrease in the economic benefits of the organization.

It should be noted that all of the above conditions must be met in order to recognize an expense. If at least one of the conditions is not met, then it is not an expense that is recognized in the accounting of the organization, but.

Clause 17 of PBU 10/99 establishes that expenses are subject to recognition in accounting, regardless of the intention to receive revenue, operating or other income and from the form of the expense (cash, in-kind and other).

Expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment of funds and other form of implementation (assumption of temporary certainty of the facts of economic activity).

In order to determine what is an expense for tax purposes, one should refer to Article 252 of Chapter 25 "Corporate Profit Tax" of Part Two of the Tax Code of the Russian Federation. Paragraph 2 of this article states that expenses are recognized justified and documented costs (and in cases stipulated by the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer.

Reasonable costs are understood to be economically justified costs, the assessment of which is expressed in monetary terms.

Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation. Any expenses are recognized as expenses provided that they are incurred for the implementation of activities aimed at generating income.

Thus, in order to be recognized as expenses for tax purposes, they must meet the following conditions:

· Costs must be justified;

· Documented;

· Produced for the implementation of activities aimed at generating income.

The procedure for recognizing expenses for the purpose of taxation of profits is determined depending on the method of recognition of expenses chosen by the taxpayer - the cash method of the Tax Code of the Russian Federation) or the method of accrual of the Tax Code of the Russian Federation). On an accrual basis, expenses are recognized as follows:

For transactions with specific deadlines, expenses are recognized in the reporting (tax) period in which these expenses arise based on the terms of the transactions.

If the transaction does not contain such conditions and the relationship between income and expenses cannot be determined clearly or is determined indirectly, the expenses are allocated by the taxpayer independently.

For transactions lasting more than one reporting (tax) period, expenses are recognized on a straight-line basis and in proportion to income.

A taxpayer's expenses that cannot be directly attributed to expenses for a specific type of activity are distributed in proportion to the share of the corresponding income in the total volume of all taxpayer's income.

After analyzing the above, you can see the main difference in the recognition of expenses for accounting and tax purposes. If expenses are recognized in accounting regardless of the intention to receive revenue, operating or other income, then for the purpose of taxation of profits, any expenses are recognized as expenses, provided that they are incurred to carry out activities aimed at generating income.

Some costs with equal grounds can be simultaneously attributed to several groups of costs, therefore, in such a situation, the taxpayer is given the right to independently determine to which group he will classify such costs.

Having considered the classification of expenses for accounting purposes and for purposes of taxation of profits, we note that in accounting, social deductions as part of expenses for ordinary activities are separated into a separate group. In tax accounting, social contributions are not allocated to a separate group and, since they are not included in labor costs, they are included in other costs associated with production and sales.

· In the form of a contribution to the authorized (share) capital, a contribution to a simple partnership of the Tax Code of the Russian Federation);

In the form of property (including cash) transferred by the commission agent, agent and (or) other attorney in connection with the fulfillment of obligations under a commission agreement, agency agreement or other similar agreement, as well as in payment of expenses made by the commission agent, agent and (or ) other attorneys for the principal, principal and (or) other principal, if such costs are not subject to inclusion in the expenses of the commission agent, agent and (or) other attorney in accordance with the terms of the concluded agreements of the Tax Code of the Russian Federation);

· In the form of property, works, services, property rights transferred by way of prepayment by taxpayers, who determine income and expenses according to the method of accrual of the Tax Code of the Russian Federation);

· In the form of property or property rights transferred as a deposit, a pledge of the Tax Code of the Russian Federation);

In the form of funds or other property that are transferred under credit or loan agreements (other similar funds or other property, regardless of the form of borrowing, including debt securities), as well as in the form of funds or other property that are used to repay such borrowings of the Tax Code RF).

Thus, all other expenses that are not taken into account for profit tax purposes will be recognized as expenses in accounting. This leads to the following situation: the profit generated in accounting will be less than the taxable profit, that is, there is a constant difference between the accounting and taxable profit.

Occurrence of a permanent difference and a permanent tax liability .

If there is a difference between the data of accounting and tax accounting, organizations should be guided by PBU 18/02.

Income and expenses that form accounting profit (loss), that is, are accounted for for accounting purposes, but are excluded from the tax base for income tax, both in the current reporting period and in all subsequent reporting periods, in accordance with paragraph 4 of PBU 18 / 02 and are permanent differences. That is, permanent differences are differences in accounting and tax accounting that will never be eliminated.

Organizations should organize analytical accounting of permanent differences. According to PBU 18/02, organizations have the right to determine themselves the procedure for generating information on permanent differences (in accounting statements, electronic tables, other registers). Analytical accounting implies not only the allocation of separate subaccounts, but the segregation of individual amounts and data. Permanent differences can be reflected in accounting on special subaccounts to those accounting accounts that keep records of assets and liabilities that form permanent differences.

In accordance with clause 7 of PBU 18/02, a permanent tax liability means the amount of tax that leads to increase tax payments. Permanent tax liability pr It is the amount of income tax, defined as the product of the permanent difference arising in the reporting period, and the income tax rate established by the legislation of the Russian Federation.

A permanent tax liability is recognized in the reporting period in which the permanent difference arises and results in an increase in income tax payments in the reporting period. The amount of a permanent tax liability can be calculated based on the sum of all permanent differences (for all income and all expenses) that arose in this reporting (and not tax, but accounting) period determined by the analytical accounting method.

The reporting periods for income tax are the first quarter, six months and nine months of the calendar year, and for taxpayers calculating monthly advance payments based on the actually received profit - a month, two months, three months, and so on until the end of the calendar year. This allows, basically, to combine the periods of tax and interim financial statements. The tax period for income tax is a calendar year, which coincides with the reporting period for accounting purposes.

In accounting, a permanent tax liability is reflected in a separate subaccount, for example, as follows:

Example 1.

LLC "Contact" in January transferred the object of fixed assets to a non-profit organization free of charge. The initial cost of the object (excluding VAT) - 150,000 rubles, depreciation accrued at the time of transfer - 90,000 rubles. The organization determines income and expenses on an accrual basis, advance payments of income tax are paid monthly based on the actual profit received.

In accordance with clause 29 of PBU 6/01, the cost of fixed assets that are retired or are not constantly used for the production of products, performance of work and the provision of services or for the management needs of the organization is subject to write-off from accounting. Disposal of a fixed asset also takes place in the case of its free transfer.

The decrease in the economic benefits of the organization as a result of the disposal of assets, in this case, the disposal of fixed assets, in accordance with paragraph 2 of PBU 10/99, is recognized as the expenses of the organization. At the same time, according to clause 11 of PBU 10/99, expenses related to the sale, disposal and other write-off of fixed assets are recognized as operating expenses of the organization.

For the purposes of taxation of profits in accordance with the Tax Code of the Russian Federation, the expenses of the organization in the form of the value of the property transferred free of charge are not taken into account.

In this case, the amount of expenses that are taken into account in the formation of accounting profit exceeds the amount of expenses assumed for the purposes of taxation of profits. This excess is a constant difference.

In accounting, it is necessary to make entries using the following names of subaccounts:

In accordance with PBU 18/02, the cost of fixed assets transferred free of charge and the costs associated with such transfer are permanent differences. In this case, the permanent difference will be 60,000 rubles, that is, the residual value of the object.

A permanent tax liability that arose in the organization in January and amounting to 14,400 rubles (60,000 x 24%) will increase the corporate income tax and will be reflected in the accounting by the following entry:

End of the example.

For more details on issues related to expenses in accounting and tax accounting, you can find in the book of JSC “BKR-Intercom-Audit” “Organization's expenses”.