Analysis of USN 1C. Thesis: Simplified Taxation System, Accounting and Reporting for Small Enterprises. Principle of operation in a typical configuration

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Tax reporting with USN in "1C: Accounting 8" (edition 3.0)

1. Preparation for the preparation of the tax declaration

Before drawing up a tax declaration in USN, it is necessary:

perform a status analysis tax accounting and make sure that the reflection of income and expenses accounting operations for calculating purposes tax base The tax rate when the report shape opens on the menu command "Reports - Analysis of the State of Tax Accounting for USN"
check the accrual of advance payments for tax at the USN organization and individual entrepreneursapplying a simplified tax system, according to the results of each reporting period (the first quarter, half of the year, nine months), are obliged to calculate and pay in budget advance payments for the tax
register the amounts of not transferred losses of past years - the taxpayer has the right to transfer the amount of loss received in the previous tax period to the current tax period. The loss not transferred to the next year can be transferred entirely or partly for any year from the following nine years
to draw up a book of income and expenses - to compile a book of accounting for income and expenses for the purpose of its subsequent withdrawal on paper carriers, a specialized report "Book of accounting for income and expenses on the USN" is intended. The report is called by the menu command "Reports - the Book of Account Accounting and Expenditure on USN"
perform the calculation and tax calculation when wept in the program, the program does not provide for the automatic tax calculation during USN. It is assumed that the amount of tax of the accrual is the amount of the calculated tax to pay according to the tax declaration when tax. Accrual of tax accounting is reflected using the document "Operation (Accounting and Tax Accounting)". The amount of the tax is charged by wiring on the debit of account 99.01.1 "Profit and losses on activities with the main system of taxation" and a credit of account 68.12 "Tax with a simplified tax system"

2. Calculation of advance payments for tax

The calculation of the advance payment is made upon execution regulatory operation closure of the month "Calculation of tax with USN".

Taxpayers applying a simplified taxation system, according to the results of each reporting period (the first quarter, half of the year, nine months), are obliged to calculate and pay advance payments to the budget.
Taxpayers who choose income tax as an object, calculate the amount of advance payment based on the tax rate and actually received income calculated by the growing outcome from the beginning tax period.

At the same time, taxpayers reduce the amount of advance payments for the amount of expenses that reduce the calculated tax ()

For the Tax Object "Revenues" the amount of the advance payment payable is defined as follows:

The amount of advance payment is calculated as a product of tax rates specified in the parameters. accounting Policy, and the sum of the actually received income per half of the year according to the record of the accumulation register "Book of accounting of income and expenses (Section I)."
Calculated total amount Expenditures that reduce the amount of advance payment.
The amount calculated in paragraph 1 decreases to the amount calculated in paragraph 2 (within 50% of the amount calculated in paragraph 1; for IP without workers, the limitation of 50% is not applied).
From the amount received in paragraph 3, the amount of the advance payment is subtracted, payable for the first quarter (the amount of the wiring of the regulatory operation "Calculation of USN tax for March). The result is the amount of the advance payment payable for the second quarter.

For commercial payers, the amount of advance payment is determined as follows.

Separately, the amounts of advance payments from income from the activity are paid to the trade fee, and from the other income as a product of the tax rate and the sum of the income received in the first time according to the accumulation of income and expenses (Section I).
Separately, costs that reduce the amount of advance payment for the half-year, from a non-taxable trading collection of activities according to the accumulation register "Book of accounting of income and expenses (Section IV)" are calculated.
The amounts calculated in paragraph 1 decrease on amounts counted in clause 2 (within 50% of the amounts calculated in paragraph 1; for IP without workers, a 50% limit is not applied).
The amount of advance payment on activities in respect of which the trading fee is paid from paragraph 1 further decreases by the amount of the trading collection paid in the first half of the year.
Amounts in paragraphs 3 and 4 are folded.
From the amount in paragraph 5, the amount of the advance payment is deducted, payable for the first quarter (the amount of the wiring amount of the rules of tax calculation for March). The result is the amount of the advance payment payable for the second quarter.

For the tax object "Revenues minus costs" the amount of the advance payment payable is determined as follows:

The amount of advance payment per half of the year is calculated as a product of the tax rate specified in the accounting policy parameters, and the difference in the income and the costs of the costs per half of the year according to the accumulation of income and expenses accounting book (Section I).
From the amount obtained in paragraph 1, the amount of the advance payment is subtracted, payable for the first quarter (the amount of the transfer of the regulatory operation "Calculation of USN tax for March). The result is the amount of the advance payment payable for the second quarter.

3. Drawing up a book of income and expenses

The book of income and expenses is a register of tax accounting, which is obliged to lead all taxpayers that apply a simplified tax system.
Taxpayers who use the "ordinary" simplified taxation system (with the object of taxation "revenues" or "revenues reduced by the amount of expenses"), are tax accounting in the book of income and expenses of organizations and individual entrepreneurs applying a simplified taxation system (hereinafter referred to accounting of income and expenses).
Taxpayers with the object of taxation "Revenues" lead income in it, and taxpayers with the object of taxation "revenues reduced on the amount of expenses" - accounting of income and expenses.
For each calendar year is drawn up separate book accounting of income and expenses.
The book of income and expenses can be conducted on both paper carriers and in in electronic format. When using the program "1C: Accounting 8", the booking book of income and expenses is carried out in electronic form.

The book of income and expenses consists of title leaf and four sections:

Section I "Revenues and Expenditures" (hereinafter - Section I);
Section II "Calculation of the cost of acquisition (construction, manufacture) of fixed assets and for the acquisition (the creation of the taxpayer himself) intangible assetsaccounted for when calculating the tax base for the tax, for ___ year "(hereinafter - section II);
Section III "The calculation of the amount of a loss that reduces the tax base for the tax paid in connection with the use of a simplified taxation system, for ___ year" (hereinafter - section III);
Section IV "Expenditures provided for in paragraph 3.1 of Art. 346.21 of the Tax Code, which reduces the amount of tax paid in connection with the use of a simplified tax system (advance payments for tax) "(hereinafter - Section IV).

4. Drawing up tax declaration on tax

4.1 Compilation of the declaration for 2016

All taxpayers who have passed on the simplified tax system, according to each tax period, are required to submit tax Declaration on the tax paid in connection with the use of USN.

Taxpayers - organizations must submit to the tax return for 2016 in the inspection at the place of its location on time no later than March 31, 2017

Taxpayers - individual entrepreneurs must submit a tax return to the inspection at the place of residence for a period not later than 2 May 2017.

If the taxpayers of the tax paid in connection with the use of USN, in 2016 did not carry out operations, as a result of which moved moneyAnd did not have tax objects, then in 2016 they must submit a single (simplified) declaration. Make it need no later than January 20, 2017.

4.2 Tax Declaration at USN since 2016

Since reporting for 2016, the tax declaration on the simplified taxation system is submitted in the form, which is approved by the order of the Federal Tax Service of Russia of 26.02.2016 No. MMB-7-3 / [Email Protected]

The order to which approved new form Tax Declaration, entered into force on April 10, 2016

The deadline for submitting the tax return for 2015 by individual entrepreneurs - no later than May 4, 2016 (April 30 - Saturday, non-working day, 1, 2nd and 3 May - weekends). Thus, individual entrepreneurs who, before the order entry, have not yet passed the statements on the USN, can submit a tax declaration on the USN in a new form.

The declaration consists of the following sheets and sections:

Title page;
Section 1.1 "The amount of the tax (advance payment for tax) paid in connection with the use of a simplified tax system (tax object - revenues) to be paid (decrease), according to the taxpayer;
Section 1.2 "The amount of tax (advance payment for tax) paid in connection with the use of a simplified taxation system (tax object - revenues reduced by the amount of expenses), and minimum taxpayable (reduction), according to the taxpayer ";
Section 2.1.1 "The calculation of the tax paid in connection with the use of a simplified tax system (tax object - income)";
Section 2.1.2 "The calculation of the amount of a trading collection that reduces the amount of tax (advance payment for tax) paid in connection with the use of a simplified taxation system (the object of taxation - income), calculated on the basis of the tax (reporting) period on the object of taxation from the type of entrepreneurial activity in respect of which in accordance with Chapter 33 Tax Code Russian Federation trading collection ";
Section 2.2 "Calculation of the tax paid in connection with the use of a simplified tax system, and a minimum tax (tax object - revenues reduced by the amount of expenses)";
Section 3 "Report on target use Property (including cash), works, services received as part of charitable activities, target revenues, targeted financing. "

Usn or "Simplified" is one of the classical forms of taxation, which is enjoyed by many entrepreneurs. And it is no coincidence, because USN is simplicity of accounting, preferential rates, filing a declaration once a year and a lot more positive. So let's consider within this article the path from registration USN before it is closed.

What is a simplified? What are her advantages?

USN is a simplified tax system that has a number of benefits:

12 months of the tax period. The entrepreneur does not report every quarter, the Declaration is served once.
Insurance contributions and trade fees. If the entrepreneur pays these two articles, then this amount is deducted from the tax.
Lack of additional costs. In the case of the IP, the businessman does not pay for NDFL, in the case of USN LLC, it does not establish a profit tax, plus there is no VAT payment.
Two choices of the tax scheme. We are talking about "revenues" and "revenues minus costs" (they will analyze them a little later).
Simplified accounting. For example, an individual entrepreneur can use the booking book of income and expenses.

However, there is a more weighty plus - a large number of preferential rates. Here, of course, it all depends on the type of activity and the region, but: a) the edge administration can reduce the amount of the tax to 1% (depending on the category); b) for the residents of Crimea, the rate is reduced to 3% until the end of 21 years (only for the scheme "Revenues minus costs); c) in some regions for "new" entrepreneurs installed zero rate - The so-called "tax holidays".

The SIN itself is suitable for SP and small enterprises, i.e. Owners of LLC, and individual entrepreneurs can go on it. In fact, USN is a special - the perfect option for those who want to reduce the amount of taxes and the number of accounting reports.

Limitations of the simplified taxation system

Restrictions can be divided into two categories:

physical parameters;
activities.

Restrictions on physical indicators is:

Taxpayers working on the ESCN. Agricultural tax is a separate article that is forbidden to apply simultaneously with USN.
The presence of branches. If you are the owner, for example, the network of snack bars and plan to expand the production to other cities, then you can not use the USN.
Large starting capital. 100 million is the maximum amount of initial capital: if it is planned to spend more, you need to choose another scheme.
Large income. In this case, we are talking about 150 million rubles: if you exceed this amount, the entrepreneur will be automatically translated from the next quarter.
Restrictions for legal entities. If the amount residual funds exceed 150 million, then LLC will not be able to use USN. Also, if you plan to discover LLC with a partner, then note that the share of the legal entity should not exceed 25%: that is, you must take into a share of two investors.
Number of employees. Here we are talking about averages: if for the year (on average) you hired more than 100 people, then you will automatically be transferred to another taxation system.

The second point is a type of activity. The following types of business come here:

banks and other financial / microfinance organizations;
foreign organizations;
private pension funds;
gambling establishments.

This is all applicable rather to LLC. We now turn to the IP, here there are the following restrictions for entrepreneurs:

producing excisive goods (drugs, alcohol, solutions, etc.);
engaged in mineral mining (in this area everything is subject to additional state duty);
lawyers / lawyers.

How to go to USN?

The most optimal option is to submit an application simultaneously with the registration of IP or LLC. Open form No. 26.2-1, we make a statement, indicate the place of residence (IP) or legal address (LLC) and submit an application to the tax. For those who are registered for the first time, it is possible to use the state service to compile documents.

If you have already registered, then you have 30 days from the date of registration. During this time, you must have time to submit documents, otherwise you will fall under the case.

In the event that you want to go from one system to another (USN), then you can only do this next year - apply until December 31. Be sure to check that you do not fall under the aforementioned limitations.

In some cases, you can not wait for the new year, but to switch to the USN immediately. We are talking about the following moments:

you exceeded the parameters of UTII (more than 150 square meters. m. Room area, more than 20 cars in a fleet, etc.);
you have closed the activities suitable for UCND (if you go to the new sphere and close the old one, you can quickly go to the USN);

Two types of tax systems - how to calculate the USN?

As we remember, there are two types in USN: "Revenues" (6% of the total turnover) and "revenues minus expenses" (15% of net profit).

They are just enough:

USN revenue \u003d 6% * income (cash-cashless);
Usn revenues minus expenses \u003d (income - expenses) * 15%.

For example, you earned 800 thousand rubles per year. At the same time spent 300 thousand rubles. In this case, the amount of tax will be as follows:

USN (6%) \u003d 800 * 6% \u003d 48 thousand rubles;
USN (15%) \u003d (800 - 300) * 15% \u003d 75 thousand rubles.

15% appropriate to apply in cases where your enterprise requires significant costs - in this case, the tax rate decreases significantly.

How to pay tax?

We rent a declaration once a year, but the advance payments will have to pay every quarter (until April 25 - 1 quarter, until June 25 - half a year, until October 25 - 9 months). Consider that when choosing a USN (15%), you must pay at least 1% of the entire amount of income. That is, if the costs exceeded income, if the tax goes to "zero" or "minus", then the total income is taxed in the amount of 1% (they received a profit of 100,000 rubles - pay 1000 rubles as a tax).

Declaration we pass on April 30 (for IP) or March 31 (for LLC) of that year, which follows the reporting.

Note that for late advance payment Penny is superimposed in the amount of the 1/300 refinancing rate of the Central Bank. In case of delay in annual tax, you can write a penalty of 20% of the total amount.

How is accounting and cash reception?

For the IP, I need a Cudir (book of accounting of income and expenses) - it is not necessary to take it into a tax, but it is necessary to provide if the tax requires.

For LLC need an accounting balance.

As for the reception of cash, we have two options:

trade - cash machine (KKM with fiscal memory registered in the tax service);
services - Strict Reporting Forms (approved or printed in printing houses).

How to close USN?

Fill out a document in form No. 26-2.3 and pass it into a tax. Additional demands did not provide tax.

That's all, you received full information on a simplified tax system. Good luck!

Definition 1.

Simplified tax system Or abbreviated USN is a tax system characterized by a small tax burden and simplicity of the process of keeping accounting and reporting.

Tax options

The simplified system allows two options for taxation, which differ in the tax base, tax rack and the procedure for calculating taxes:

USN - "Revenues",
USN - "Revenues minus costs."

It is clear to say that the USN is the most favorable system Taxation is impossible. But at the same time, the USN is a fairly flexible and convenient tool that allows you to adjust the tax burden.

Features of tax accounting in a simplified tax system

Tax rates when wept is significantly lower than general System taxation. For USN, the tax rate of the tax is 6%. Starting from 2016, regional authorities have the opportunity to reduce the tax rate on the UPN "income" up to 1%. For USN, the income "income minus costs" is equal to 15%, but it can be reduced by regional laws up to 5%.

The taxpayers applying USN "income" have the opportunity to reduce the advance payment payments due to the insurance premiums listed in the current quarter. The single tax in this way can be reduced to 50%. Entrepreneurs on a simplified system without workers have the right to take into account the entire amount of contributions and reduce the size of a single tax to zero.

When using USN "Revenues minus expenses" is allowed to take into account the listed insurance contributions As expenses when calculating the tax base.

Less favorable, in certain cases, a simplified system may be compared with the ENVD system and relative to the cost of a patent for entrepreneurs.

Limited Liability Company on USN can pay tax only by cashless listing. The obligation of the enterprise for payment of tax is fulfilled only when submitted to the bank payment order. Pay taxes for cash with cash, the Ministry of Finance prohibits.

Tax accounting when using a simplified system is conducted in the "Book of Accounting and Expenditure Book" (Kudir) for USN. Since 2013, all legal entities on a simplified system are obliged to maintain accounting, there are no such responsibilities for entrepreneurs.

Reporting under USN is represented only by the Declaration, following the results of the last year before March 31 for legal entities and until April 30 for entrepreneurs.

With a simplified tax system, in addition to the tax period (calendar year), there are also reporting periods - a quarter. According to its results, it is necessary to calculate, then pay advance payments according to the data presented in Kudir, which are further taken into account when calculating the tax by the results of the year.

Positive in USN "Revenues" is that the taxpayer does not need to prove the validity and documentary registration of expenses. It suffices to reflect the revenues received in the Cucudir and pass the declaration at the end of the past year. When calculating the tax base at the specified mode, costs are not taken into account at all.

Taxpayers on the USN "income minus costs" must confirm their expenses with correctly decorated documents. Costs are legally approved and set out in the closed list in Article 346.16 of the NKRF.

Simplisers are not VAT payers, with the exception of VAT when importing goods in the Russian Federation. A substantial minus of USN is to limit the circle of partners. The counterparties working with VAT will not work with a simplified, except when VAT costs are offset by a lower price for goods and services.

The taxpayer on the USN can voluntarily choose the object of taxation between "income" or "income reduced by the amount of expenses." Such a choice of the taxpayer has the right to do annually, by saying previously in the IFNS until December 31, the intention of changing the object from the new year.

The tax base for the taxation object "Revenues" recognizes the expression of income in money, and for the object "Revenues minus expenses" the tax base is incomes in monetary terms reduced by the amount of expenses.

The procedure for determining, recognition of income and expenses in this mode is presented in Articles 346.15 - 346.17 NKRF. Income with USN admit:

revenue from sales, including property rights;
nonealization revenues under article 250 NKRF.

The tax rate for USN "income" is equal to 6% in the general case. For example, from income at 100,000 rubles the amount of tax will be 6,000 rubles. In the usual rate for USN "income minus costs" is 15%. Regional laws of subjects of the Russian Federation it is possible to reduce tax rate up to 5%. You can learn a bet in a specific region, you can at the IFX at the place of registration.

Newly registered entrepreneurs on USN can get the right to work and apply a zero tax rate if such a law is adopted in the region.

The question often arises: which object to choose - USN "Revenues" or USN "Revenues minus costs". There is a formula that shows, with what level of costs the amount of tax on the USN "Revenues" is equal to the amount of tax on USN "revenues minus costs":

$ Incomes \\ CDOT 6 \\% \u003d (income - expenses) \\ CDOT 15 \\% $

Based on this, the US-tax amounts are equal when expenses are 60% of income. Accordingly, the more expenses, the smaller the tax payable. It should be noted that this formula does not take into account the criteria that can significantly affect the amount of tax.

First, it is an algorithm for recognizing and accounting for expenses for calculating the tax base with USN "income minus costs":

costs must be properly documented, and unconfirmed costs are not taken into account when calculating the tax base;
the closed list of expenses does not allow to take into account all expenses;
special procedure for recognizing certain expenses.

At the same time, under the implementation of the goods by the buyer, but the transfer of goods to the property. Thus, to test costs for the purchase of goods for sale, you need to pay this product, check, implement.

Secondly, it is possible to reduce the tax with the UPN "revenues" due to the paid insurance premiums. In this mode, the tax itself can be reduced, and in the MINUS costs, insurance premiums are taken into account when calculating the tax base.

Note 1.

Thus, not always the formula will work when choosing an object of taxation. Accounting for insurance premiums When calculating the tax will be seriously influenced only with small income.

Thirdly, the formula does not take into account the possibility of reducing the regional tax rate for the USN "revenues minus costs" to 5%. Thus, when choosing an object of taxation, a number of factors should be taken into account, each of which can be key.

Tax, which is paid by the enterprise on the USN, is called one. This tax replaces income tax, property tax, VAT. In this rule there are exceptions:

VAT must be paid to the import of goods in the Russian Federation;
property tax must be paid if the property is estimated at cadastral value.

For entrepreneurs single tax cancels pay Ndfl from entrepreneurial activities, VAT and property tax. Entrepreneurs have the right to receive exemption from the payment of property tax used in business activities if they appeal to the statement in the IFTS.

Dates of payment of advance payments for a single tax:

according to the results of the first quarter until April 25;
following the first half of July;
following the first nine months to October 25.

The tax is calculated by the results of the year, given the contributing payments made. Tax payment period for USN:

until March 31 by legal entities;
until April 30 for entrepreneurs.

The violation of the timing of advance payments will lead to the accrual of penalties for each day of delay in the amount of the 1/300 refinancing rate of the CBRF. For non-payment of tax in the year will be imposed a fine of 20% of the unpaid amount of the tax.

Analysis of the expenses made and accepted in the tax accounting of the SSN in "1C: Accounting 8"

Purpose

This article and the report described in the article will be useful to organizations applying the USN with the object of taxation "revenues reduced by the amount of expenses". As is known, not all expenses when using a simplified taxation system are taken into account when calculating the tax of USN, in other words, expenses are received and not accepted in tax accounting (in this case, tax accounting for the purposes of USN). This means that in the general case, the amount of costs and the amount of costs adopted in tax accounting do not coincide. In addition, recognition of expenses for the purposes of USN may not coincide in time with the date of costs. Using the terminology of tax accounting for income tax, it can be called the formation of "temporary differences" when there are expenses in accounting, and in the tax accounting they will appear only after some time after the costs of costs. Of all the listed it is clear that there is a task of comparing the costs of the costs made and adopted in tax accounting to determine whether all the costs are accepted for the purposes of USN, and if not accepted, whether it is correct.

In relation to accounting in the program 1C accounting company 8The picture looks like this: the costs taken to account are usually not required, since the program and so well controls the fulfillment of conditions for the costs. If the costs are accepted, then the conditions are made. But the costs are not accepted, not because the conditions are not fulfilled, but because errors are allowed. As a result, the amount of expenses will be unnecessarily reduced, and the value of the tax of the UCN is overestimated. Such errors should identify and correct. For this, the report is needed. Generating a report, you can see all the costs not adopted for accounting, and make decisions on the correctness of this.

Principle of operation in a typical configuration.

Consider the method of analyzing the tax accounting on USN (hereinafter referred to as the text of the program. 1C accounting company 8on the example taken from practice. Figure 1 shows a fragment of the booking book of income and expenses formed when the "Display decoding" parameter is shown.

This allows you to see the decoding of the accepted costs, i.e. What exactly documents expenses Well registered, as well as they are related to the document reflecting the costs of accounting for income and expenses in the column " Costs and total". The latter however, see not so simple, since the only connection is a link to the date and number primary document. As an example (see Fig. 1), you can see the consumption reflection in the amount of 17040.00 rubles. Payment by the Supplier (in this case, prepayment) was made on January 13, 2014, which in the kudir there is an entry - line number 8, where there is a sum only in column 6. On this day, expenses are not accepted (Count 7 is empty), since the services have not yet been rendered. Acceptance of expenses happened later when the services were provided and "reciprocated", namely, January 15, 2014, what is the record of Cucudir number 12. There is a link in this entry Paid: №2 dated 13.01.2014 (Figure 1 highlighted) is a reference to a document that has been paid for the services of a third-party organization and, accordingly, one of the conditions for the adoption of the costs for the purposes of USN was performed. But, being on the line number 8, it is impossible to see and understand the expenses reflected in this line in this line or not accepted. It is clear that the row of the Cudyr, which reflects the acceptance of expenses (in our example it is a line number 12), it can be placed right away, including in another reporting period. And then to see in Kudir, whether the costs of tax accounting were adopted, it becomes possible at all.

So, of the above, it is clear how important it is to know and see how the expenses reflected in the column " Costs and total", Accepted in well, were taken at all, the whole amount accepted and if not, how correctly it is. How to track it? In a typical configuration, or almost in any way.

Note: Here you need to make a reservation and remember the existing program 1C accounting company 8report " Analysis of the state of tax accounting on the USN", which allows you to find out the amount of unrecognized costs, but it is little informative, since it does not allow to obtain detail to the level of individual operations (documents).

In fig. 1 Such an operation (unrecognized cost operation) is the payment by the Supplier in the amount of 13320.00 rubles, in the Cudir, this line number 2, this consumption is not accepted. But to understand whether these costs are recognized or not, analyzing the booking book of income and expenses, it is impossible, since the adoption of the consumption may occur as much as possible in time from the moment of occurrence, including in another reporting period. In this case, the consumption is not accepted and not accepted erroneously, as the result of a kind of "Preliminary" in analytical accounting, namely, not to properly indicate the contract of the counterparty in the document " Admission of goods and services". Payment by the provider was held on one contract, and the reflection in the accounting of services of this counterpart was made on another contract. This kind of errors in practice is found a lot. Consideration of all types of errors (" Summit "is not the only error) goes beyond this article. It is important to learn These errors detect and correct. Consider how it can be done using an additional report " Analysis of the tax accounting of expenditures on USN".

Fig. 1 fragment of booking books and expenses

Procedure for working with the report "Analysis of the expenditures adopted in the tax accounting of the SSN."

Continue consideration of the previous example. Figure 2 shows a fragment of the report formed in the same period as the book of accounting for income and expenses. It can be seen that the report by the cost of the column is compared Costs and total"(This is a graph of 6 kudir) and the costs taken by the same operations (Count 7 Kudir). In the report, the cost of the costs produced and adopted in one line, i.e. look for these amounts in different lines, as in Kudir, No longer required.

Note: Pay attention to the report string with the amount of 17040 rubles, which corresponds to the Kudir number 12 (see Fig. 1). In Kudir, the number and date of the payment document are indicated, which are not coinciding with the details of the document Credit account. This is because the details of the payment order are indicated in the kudir, and not a program bank document 1C Accounting 8.. What makes an additional confusion, although it is probably correctly correct.

If for any reason the costs are not recognized or not fully recognized, it is clearly visible by the column Deviation. The report also indicates documents registering the accepted costs of well. These documents can be represented by the operation of the operation as in Fig. 2 (see Count Contents of operation) or standard for the platform 1C: Enterprise presentation of documents, for example Arrival of goods and services 0000-10002 dated January 15, 2014 12:00:50. In any case, you can open the form of the appropriate document as a dual-clicking of the report.

Fig.2. Fragment of the report Analysis of the tax accounting of expenditures on USN

The reporting of the report can be controlled by setting the report parameters (see Fig.3). In particular, it is possible using a dialog for the standard period to establish an arbitrary period of consideration of USN operations. You can set the selection on the organization and (or) selection of only those operations for which the costs are not accepted or not fully adopted. To do this, set the parameter Deviation is not zero.

Fig.3 Setting parameters

You can create several report options, for example, to create an option in which the costs of spending in well will be represented by standard references to documents and an option in which the costs of spending in well will be presented in the operation of the operation. And you can create an option that will be two columns: and a standard reference to the document and the content of the operation. These features are typical, focused on the menu " All actions", Work techniques are the same as with any other report, the explanations do not require. In addition, the description of the report settings is in the help. For example, in Fig. This shows the report option selection window.

Fig.4 Selecting a report option

Completion of Example.

It remains to show how the content of the report after fixing the document will change " Admission of goods and services"And the costs of spending in well. Let's remind you that the reason for the expense of the consumption was in incorrect indication of the counterparty agreement. After correction, the tax accounting was accepted, and in the report it can be seen, which documents are recognized. Figures 5 and 6 show two reports after correction Problem document.

Fig. 5 Report with column Contents of operation

Fig.6 Report with column Cost acceptance document

Explanations to the algorithm

As the basis of the report takes the graph Costs and total. Count 6, report Book of income and expenses. In other words, the accumulation register records are taken BOOKSTINGO SUPPORTRIES With nonzero sums by column 6. Then information from the information register is added to these records. DecodingCudirwhich contains explanations on the speakers adopted. Thus, strings according to column 7, not comply with the selected period (the costs for last period) The report will not fall and should not, since the cost of the current period does not have any relationship and the task of checking the correctness of the expenditures in well, in the current period also do not have relationships. Therefore, the final amount of the report on the column " including Expenses taken into account when calculating the tax base"The County Count of the same name may not coincide.

As already mentioned above, the link 6 and column 7 is established in the information register DecodingCudir. When making refunds from the buyer, no entries in the specified register is done, i.e. The binding amount is straight according to the column 7 to the column 6 is not. Therefore, such operations in the report are not reflected. Simply put, if for example expenses were fully accepted in well, they will be shown completely accepted. When re-selling the returned product, the behavior of typical configurations of BP 2.0 and BP 3.0 is different. In a programme Accounting company Red.3.0. Communication Graphs 7 and columns 6 in this case, as well as when returning, is not installed. Therefore, in BP 3.0, the return of goods from the buyer in the report are not reflected in any way, but the result is ultimately not distorted.

Fig.7.1 Fragment of Kudir with a return from the buying

An example of the Cudir report reflecting such a sequence of operations is shown in Fig.7.1. Here in line 5 and 6 reflects the return of goods from the buyer and, accordingly, stringly by column 7. Then the sale (see string 7), as part of which (this is important, the number of sold goods is more than the quantity of return) there is a returned product. It is clearly seen that the sum of the returned product (line 7.1) is selected separately and the payment document is not tied, and the amount "over return" (line 7.3) is tied to payment. This allows and in our report correctly reflect all operations (see Fig. 7.2). I emphasize once again, such a report will be at the time of return from the buyer, and at the time of re-selling.

Fig.7.2 Report if there are returns from the buyer

If a typical configuration algorithm is improved, i.e. There will be a connection of refunds with payment documents, the content of the report without any improvements will be more correct.

Unfortunately, the BP 2.0 program works less correctly. When returning from the buyer, the Communication Count 6 and Count 7, Kudir is also not installed. But when selling a returned product is set as the same as at the initial sale. Thus, it turns out that the returned product is twice tied to the same payment document. In our report, this is reflected as an excess of the amounts of accepted costs (amount by column 7) over the flow rate (amount by column 6) on this payment document. At the stage of forming a report, nothing can be done with it, you need to take this feature.

Contents of delivery.

Package includes: external report Analysis of the tax accounting of expenditures on USN in the form of a file. The report does not require installation, can be used through the File menu-Operate.

However, if there is a desire, it can be enabled in the user interface. For this, firstly, you need to set up the program in the section Additional reports and processing Set tick Use Additional Reports and Processing. Then in the same section Create a new report (open file Analyzing) and edit, as shown in Fig. 8. After that, the report appears in additional reports in the selected section, for example, in the section Accounting, taxes, reporting.

Fig.8 Enabling the report to the user interface