Indicators of income and expenses should be considered a cumulative total, and only those that relate to taxable ones should be taken into account. Each organization under the general tax regime chooses the accounting method. So, with the cash method, all income received from the sale of goods, works, services, as well as non-sales income, are reflected in tax accounting only after payment has been received from the customer. Such a calculation can only be applied by those enterprises whose revenue from activities did not exceed 1 million rubles in the previous year. The undoubted advantage of the cash method is that income includes only the proceeds paid by the buyer. Separately, it is worth dwelling on such a document as help-calculation "Calculation of income tax". It is formed after the routine operation “Calculation of income tax” has been carried out.

How to calculate corporate income tax

Income tax calculation - an example for dummies Calculation formulas Based on the above, let's try to make a calculation using an example. A legal entity applying the general taxation system received income for the year from its activities in the amount of 5,000,000 rubles. The expenses incurred in the indicated period amounted to 2,800,000 rubles.

All expenses are confirmed by primary documentation. We carry out the calculation of the tax transferred to the Regional budget. NP = (5,000,000 - 2,800,000) * 18/100 = 396,000 rubles. We carry out the calculation of the tax transferred to the Federal budget.
NP = (5,000,000 - 2,800,000) * 2/100 = 44,000 rubles. The total amount that the organization needs to pay is 440 thousand rubles. However, when paying tax at the end of the year, it is necessary to reduce the amount obtained according to the calculations by the amount of advance payments made by the organization in the reporting period.

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Companies whose average income is less than this amount based on the data of the last four quarters are allowed to make advance payments on a quarterly basis. They are calculated from the income received in fact, the advance is transferred in the last month of each quarter, but no later than the 28th. Let's look at an example of how to calculate an advance payment of income tax.

But before you get down to business, it will not be superfluous to find out how the company is obliged to make payments quarterly or every month. How to make a calculation?

Calculate the tax base from the cumulative totals for each of the last four quarters.
Display the average quarterly figure. To do this, you need to add all the indicators and divide by four.
If the tax base turns out to be above 15 million

How to calculate corporate income tax in 2014

Important

The legal framework for income tax is very dynamic. The legislature is constantly adopting new adjustments to clarify the provisions. Therefore, the management and accountants of organizations are required to follow the innovations, immediately reflect them in accounting and tax accounting. In this case, the enterprise will not have problems with filing reports, transferring taxes to the budget, disputes with controlling organizations.

Income tax - calculations and examples for dummies

Attention

Every commercial enterprise strives to achieve profitability of its business, obtaining tax-free profits. The base interest rate applied to income tax is no more than 20% and depends on the territorial location of the organization in the given region. Profit is one of the most important and basic indicators of the activity of any enterprise.

All data is displayed in the profit and loss statement. From it you can get reliable information for the required reporting period. The Tax Code is the regulator of the procedure for taxation of profits.

How to check profit on the balance sheet

A novice accountant often needs step-by-step and understandable instructions for the correct calculation of taxes in accordance with the legislation of the Russian Federation. All basic terms, concepts, rules are regulated by the Tax Code of the Russian Federation. One of the most difficult to calculate is income tax.

It requires a serious and attentive approach, careful study. Most large organizations in our country pay it. Determination of the tax, how much is it taxed? The term "profit" is the net income of a commercial structure received both in the main direction of activity and in additional sources.
That is, it is believed that profit is the net difference between the income and expenditure in the activities of the enterprise. Income tax is the so-called direct tax, which is calculated on the basis of the resulting result of commercial activities.
Calculation of profit From the above, it becomes clear that the calculation base for determining the tax is the difference between the amounts of income and expense. Income is the received revenue of the enterprise from all activities. They must be confirmed by properly executed primary documentation. What is meant by an enterprise's income and expenses? All expenses must also be legal, primary documentation is required. Upon request by the tax service, they are often required to be submitted for verification. Incorrectly executed documentation on the expenses of the enterprise will lead to the fact that the expenditure side will be overestimated, and, therefore, the income tax is incorrectly calculated. In this case, upon verification by higher authorities, a fine will be issued to the legal entity, and a penalty will be charged.

How to calculate income tax example of turnover

Thus, in order to make the calculation, you need to take the total income of the organization, deduct all expenses from them, then multiply the result by the established interest rate and divide by 100. The resulting amount is subject to deductions to the budget. Consider the calculation of corporate income tax and a sample using the formula with tables at a rate of 20% with a quarterly reporting period. When the company does not make monthly payments, the tax base is calculated on an accrual basis on a quarterly basis.

For example, the income of the Orion company for this reporting period equals 800 thousand rubles, Production costs - 500 thousand rubles. Based on this, the tax base is calculated at 300 thousand rubles. If the company does not have benefits, then 300 thousand rubles is multiplied by the rate and divided by 100. 60 thousand rubles are subject to deductions to the budget, of which 54 thousand are

rubles will go to the regional budget and 6 thousand.

Many people get scared and panic as soon as they think about it. So how do you calculate income tax? An example will be the simplest one. So, there is a company that received 4,200,000 rubles of profit for the quarter.

Info

1 million was spent on wages, VAT, depreciation and raw materials, and in the last reporting period the tax loss amounted to 200,000. We are dealing with an ordinary organization in Russia, not with a foreign one. Then it turns out that our tax rate will be 20%.

In this case, the base is determined as: (4,200,000 - 1,000,000 - 200,000) = 3,000,000 rubles. We will make all calculations from this amount. Now all that is left is to multiply the base by the rate. It turns out: 3,000,000 x 0.2 = 600,000 rubles. In this amount, the corporate income tax will be calculated.

How to calculate income tax example on turnover

For salary How to calculate income tax (the example of accounts worries and interests many)? One feature has been overlooked related to individuals. For them, the income tax can be reduced by a certain amount if the employees have minor children. This process is called child deduction. So, if the income per year does not exceed 280,000 rubles, and also if citizens have minor children (or full-time students / cadets / interns / residents up to 24 years old inclusive), one can hope for a reduction in the tax base.
This leads to a decrease in payments to the tax authorities. One and two children are entitled to a deduction of 1,400 rubles. For 3 or more, as well as for disabled children - 3000. In some cases, 6 and 12 thousand are supposed, respectively, but such phenomena are almost never observed in Russia.

As a rule, line 010 is filled in - this is the organization's revenue from main activities, excluding VAT. In the OSV we take the turnover on Credit 90.01 we subtract the turnover on debit 90.03 Line 011 is the proceeds from the sale of purchased goods without VAT, here it is necessary to track the amounts passed through the transaction Dt 62.01 Kt 90.01 (but only if the invoice was the second posting Dt90.02 Kt 41). You can generate an analysis of account 41 and view the correspondence from 90.02.

Line 012 is the proceeds from the sale of finished products without VAT, here you need to track the amounts that have passed through the transaction Dt 62.01 Kt 90.01 (but only if the invoice was the second posting Dt90.02 Kt 43). You can generate an analysis of account 43 and view the correspondence from 90.02.

Account 90 "Sales" is intended to reflect transactions related to the sale of finished products, goods, services. 90 the accounting account is complex, it has a number of sub-accounts. How are transactions recorded when selling on account 90? How is account 90 closed at the end of the year? We will conduct a detailed analysis of account 90, analyze the implementation process using the example of the sale of finished products and goods, as well as accounting entries for account 90. As mentioned above, account 90 in accounting has several sub-accounts, below are the main sub-accounts used to reflect the implementation.

Debit 99

Account 90 of the posting in this case forms the following:

Dt 90/2, Kt 43, 40, 41 "Written off goods (finished products) at the book price."
Dt 90/2, Kt 42 "Trade margin has been carried out."
Dt 90/2, Kt 44 "accrued the amount of commercial (implementation) expenses."

Trading enterprises do not form the cost of production, assets purchased for sale are reflected on account 45.
When selling, all additional (commercial) costs are spent on CT 44 "Circulation costs".
Taxes If an enterprise, in accordance with the procedure established by law, is a payer of excise duty, VAT, then the sale of works, products, services is carried out with the inclusion of these types of tax in the total cost.

Taxes payable to buyers are taken into account at 90/3, 90/4.

Attention

In the case of an enterprise conducting international trade, the export duty is recorded on account 90/5.

How to understand the balance sheet

Costs The production (full) cost of manufactured products is formed on calculation accounts and debited to account 41, 43, 45, 40.

At this price, it is taken into account in the finished goods warehouse, where it is stored until the moment of sale.
When selling goods, products, providing various services and performing work, any organization incurs additional costs that are not included in the cost of manufactured products.

This type of cost is called selling costs, which arise from the preparation and sale of products. These include, according to PBU No. 10/99, the costs of advertising, additional packaging, transportation and storage.

How to check profit on the balance sheet

Important

And from what accounts you will collect this, these are the characteristics of your enterprise. Do not rely on 1C in everything. I had an accountant who made a wild profit at a loss-making enterprise simply by closing the month in 1C and turned it over to the tax office! Their tax office called and asked if you made the balance correctly Ksyunya Rad 02.05.2007, 08:25 m, m I am a lawyer and a novice accountant. The question was asked by your director? The answer is interesting to me, I want to learn to master the information.

Let's say the director asks for what profit we are asking for, and I give him ... .. Form a balance sheet and see what you have on accounts 90/9 and 91/9. Do not rely on 1C in everything.

90 account - "sales". sub-accounts of account 90

In fact, you need to correctly enter the data into the program, and everything will be fine Buh2 28.11.2007, 02:01 Tell me more - I will see profit from BU, but should I look at tax accounts according to OU? Of course. In fact, everything is simple.

Collect your estimated income, estimated expenses and display the financial result. I do this all the time. At the beginning of each month, my director asks for such a forecast. The anonym 28.11.2007, 07:08 The more often I read the forums, the more I am amazed at what illiterate accountants work. Auditor Tortilla 28.11.2007, 09:24 Anonymous, firstly - these are not the stupidest questions, but secondly, have you met illiterate auditors? Although sometimes it seems to me that if an insufficiently qualified accountant is still forced to ask for advice on the forum - after all, he has to do business, but illiterate auditors don't even ask for advice ... who knows what is worse ...

Account 99 "profit and loss"

An example of closing account 90 Let's consider a simple example of accounting for sales of products on account 90 during the last three months of the year. October: there were two shipments for 118,000 rubles. and for 47,200 rubles. The prime cost of the first batch of products is 80,000 rubles, the second - 30,000 rubles.

On account 90.1, the credit reflects the sales value of the products, 90.2 - the prime cost, 90.3 - VAT payable, 90.9 - the financial result.

In October, account 90 will look like this: On sub-account 90.9, the financial result for the month is calculated, which is determined as the difference between the debit and credit of the account.

In the figure, the balance at the end of the month for each subaccount is indicated in red.

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The structure of analytical accounting For correct operation, sub-accounts of account 90 are opened for the following positions:

90/1 "Trade proceeds";
90/2 "Production cost of goods";
90/3 "VAT";
90/4 "Excise";
90/5 "Export Duties";
90/9 "Profit and / or loss from sales".

Each sub-account is filled throughout the year with business transactions.

The generated turnover at the end of each period closes at 90/9 and does not have an intermediate balance.

The financial and economic result of the work for the month is calculated as the difference between the debit turnover and the total credit turnover for subaccounts.

Depending on the sign, the resulting value is posted to sub-account 9, which is closed to account 99.

Revenue To reflect assets recognized under RAS (accounting regulation) 9/99, subaccount 90/1 was created as income from the main activity.

Account 90 analysis: sale of finished goods, goods

Main sub-accounts to account 90 1 - the loan reflects the proceeds from the sale of goods, products; 2 - the cost of what we sell is entered in the debit; 3 - the debit reflects the VAT accrued on the sale; 9 - at the end of the month, the results are summed up on this sub-account: the financial result from the sale for the month is considered, the profit is recorded on the debit, and the loss on the credit.

Recall that the accounting account is a two-sided table, the left side of which is called debit, and the right is called credit.

Schematically, account 90 can be depicted as follows: The main distinguishing feature of this account is that it closes completely (to zero) only at the end of the year.

During the calendar year, from month to month, a balance is accumulated on each sub-account. At the end of the year, each sub-account is closed, the total financial result for the year is considered.
If the accounting of calculations for profit in accordance with PBU 18/02 is maintained, then account 99 on debit can also correspond, in particular, with account 09 "Deferred tax assets".

So, the accounting entry D99 K09 is made when writing off a deferred tax asset in the event of the disposal of the object for which it was accrued.

Closing account 99 At the end of the year, account 99 is reset to zero with the transfer of the difference to account 84 “Retained earnings (uncovered loss)”: the so-called “balance sheet reformation” takes place. At the end of the year, the posting Debit 99 - Credit 84 means that the revealed total profit for the year for all types of activities is included in the profit (loss) of previous years.

And the loss for the year is reflected: Debit 84 - Credit 99.

Reflected profit for the month from ordinary activities 90, subaccount "Profit / loss from sales" 99 15,000 Thus, account 90 was closed: Account 90 "Sales" Account debit Account credit 18,000 118,000 85,000 15,000 Turnover 118,000 Turnover 118,000 - - If at the end of the month the debit turnover of account 90 turned out to be more than the credit one, then a loss occurs, which is reflected by the reverse entry: Debit 99 - Credit 90.

Similarly, profit and loss from other activities is detected, income and expenses from which are accounted for on account 91: Debit 91 - Credit 99 means that profit and loss have been generated for other activities at the end of the month.

Debit 99 - Credit 91 means that there is a loss on other income and expenses for the month.

Which account displays the profit in ov when sleep

Account 99 - for calculations on income tax Account 99 also reflects the amount of accrued contingent expense and income for income tax, permanent tax liabilities and assets, and payments on recalculations for this tax from actual profit, as well as amounts payable during the year tax sanctions.

So, the accrual of conditional income tax expense in accordance with PBU 18/02, as well as simply income tax based on the declaration, if accounting for calculations under PBU 18/02 is not kept, will look like this: Debit 99 - Credit 68.

The same record will reflect the accrual of fines and penalties before the budget for income tax, VAT and other taxes.

Sanctions to extra-budgetary funds (for example, the Pension Fund) should be calculated as follows: Debit 99 - Credit 69 "Settlements for social insurance and security."

You cannot learn accounting. It must be understood and practiced. And it is also necessary to constantly monitor changes in the regulatory framework in order to timely adjust the procedure for reflecting individual transactions. The result of each reporting period is the compilation of a balance sheet and balance sheet for a month, quarter, year. All reporting is based on these documents, so every accountant should know the rules for filling out the turnover sheet. An SALT sample with step-by-step instructions on how to draw it up will help beginners to understand them.

How to understand accounting for a beginner

Not all accounting rules are regulated by regulatory enactments. The majority of operations are based on primary accounting documents: acts, certificates, invoices, checks, orders, etc. Unified forms and recommended samples are provided for primary documents. The form of the unified document is approved by the relevant instruction and is subject to change only in the form of entering additional details... A list of most of these forms with examples of design can be found at this link.

How unified documents differ from ordinary documents

Ordinary documents can be modified taking into account the specifics of the enterprise or filled in any form. Unified forms cannot be changed. This is regulated by the Federal Law No. 402-FZ "On accounting" dated 06.12.2011, which entered into force on 01.01.2013, and the Decree of the Government of the Russian Federation No. dated 08.07.1996. The forms of primary documents are included in the "Album of unified forms of primary documents", agreed by the Ministry of Finance and approved by the State Statistics Committee of the Russian Federation. The latest amendments to Law 402-FZ were introduced on May 23, 2016 on the basis of Federal Law No. 149-FZ. The changes affected the activities of the accounting departments of state organizations.

How to understand the basics of accounting

For work, all types of possible income, expenses and transactions are coded by accounts. Types of accounting accounts:

synthetic;
analytical (sub-accounts).

The difference between the two is in the level of detail. The process of coding accounts began back in 1968, when the first "Regulation ..." was approved by the letter of the Central Statistical Administration of the USSR No. 130. After that, the recommendations were changed several times.

For example, we can cite the analytical accounting of office property: a table, a chair, a wardrobe, etc. These items can be combined into the concept of furniture and skipped over the corresponding subaccount in one line. Calculator, computer - go through the analytical account, and in the subaccount they will be reflected in the column "Technical means". All together will be referred to the synthetic account "Fixed assets". This is article 01 on the accounting code. The example contains categories that are very different in assessed value, but it gives an idea of the structure of accounting.

What the account number shows

Account code can contain up to seven digits. The first two digits from 01 to 99 include all possible accounting transactions. And the concept of "others" and the availability of free codes make this system universal. The first two digits make up the list of synthetic accounts as amended by the Orders of the Ministry of Finance of the Russian Federation No. 38-n dated May 07, 2003, No. 115n dated September 18, 2006 and No. 142n dated November 08, 2010.

The same letter offers a number of subaccounts, which are encoded by the third and fourth digits of the code. Sub-accounts can be detailed, and analytical accounts are completely at the mercy of the company's management. In practice - the experience of the chief accountant. The process of forming a nomenclature of codes for an enterprise according to the conditions of its activity is a common task for students of the accounting department.

Compiling a balance sheet and posting transactions

The first job that a novice accountant learns is posting transactions and contracts performed by the company. It is carried out by double entry, in which a debit for one item will necessarily be a credit for another. For example, withdrawing money from a current account and transferring it to the company's cash desk for the issuance of wages to employees is carried out according to section 5: article 51 - current account (credit for the withdrawal amount), 50 - cash desk (debit for the same amount). In this way, all transactions are reflected in accounting.

As a result, for any period, the amount of the entire debit should be equal to the entire credit. This is the balance - the ultimate goal of the accountant in a specific period of time. It cannot be otherwise, because money does not just arise and does not disappear without a trace. But between posting and balance there is a very important intermediate operation - the compilation of the SALT.

What turnover and balance sheets look like

The beauty of the operation is that the term "balance sheet" does not exist in nature, but all accountants know about it. More precisely, the term figured in legislative acts and instructions somewhere until 1990, after which it got lost. In the order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, two concepts are used: the turnover sheet and the balance sheet, the difference between which is to record the receipt and consumption of goods and materials.

In practice, the tax authorities, referring to orders No. ММВ -7-6 / 465 dated June 29, 2012 (as amended on November 28, 2016) and the Federal Tax Service No. ММВ-7 - 6/643 dated November 28, 2016, often, along with primary accounting documents, require balance sheets (OSV), the structure of which is well-established and adopted generally accepted formats.

What OSV shows

The balance sheet should be understood as an accounting document (in the form of a table), which contains the balances of funds and funds in monetary terms. Debit - credit movement item by item, for a certain period and balances at the end of the time period (usually a month, quarter, year). The balance sheet forms the balance sheet and checks the posting on the accounts for errors. SALT can be compiled both for analytical accounts (for one specific account), and for the enterprise as a whole (for synthetic accounts).

Sample account-specific balance sheet

SALT on a separate account allows you to see the movement of funds or property by separate items of costs or income. And also in it you can see the opening and closing balances of the account as a whole and of each item separately.

How to fill out an SALT for an enterprise: an example

The main and only requirement is a zero balance at the end of the reporting period. This means that the difference between the debit of all accounts and the credit of all accounts must be zero.

The accounting department has two tasks - to keep records in accordance with the requirements of the regulatory authorities and to provide adequate financial information to the heads of the company. Accordingly, the adopted SALT form should contain the amount of data and such detailing by accounts that will satisfy everyone.

Until recently, the OSV form was developed by the accounting department and approved by the head of the company, but in recent years, the "turnover" obtained by printing from the 1C program is generally accepted. Samples of all forms and turnover forms can be found on official and verified sites.

Analytical and synthetic accounting: filling in the "checkerboard"

Some accountants prefer the so-called chess sheet to the turnover sheet. This is a type of SALT, which differs in the form of filling. All credit accounts are drawn vertically, and debit accounts horizontally. The transaction amounts are indicated at the intersection of rows and columns.

The goal of "chess" is the same as that of a conventional SALT. This structure allows you to analyze the income and expense parts of the balance sheet, to determine the tax base for any period of time. An example of determining a co-sponsoring account for any of the transactions is given below.

Sometimes the drawing up of the balance sheet is preceded by filling out the account card (the so-called drawing of airplanes). Debit and credit are calculated for each account. It looks like the wings of an airplane: debit on the left, credit on the right. In theory, such a drawing makes it easier to fill in the SAL and find errors. In practice, you do not need to fill out account cards to carry out a transaction. Experienced accountants always skip the "airplane" stage.

How to analyze SALT

The analysis of the balance sheet is quite simple: all articles are indicated in the decoding of the codes. It is only necessary to close all possible accounts as much as possible at the end of the analyzed period. For example, a large balance on account 10 "Materials" indicates an overstocking in the supply of raw materials (or a deficiency in the accounting department). The balance is always evaluated on a cumulative basis.

Where to see the company's revenue

Receipt of proceeds and write-off of the cost of products (works, services) pass through accounts 90.01 and 90.02. Companies under the general taxation system charge VAT on their products on account 90.03. And also on the account 90.08 administrative expenses are reflected. By analyzing these accounts, it is possible to determine the company's profit before tax.

VAT accounting procedure

It is important for any manager not to forget to keep track of the turnover on accounts 50 and 51, which reflect the movement of cash and non-cash funds. A tax specialist should regularly monitor the balances of accounts 19 and 68, on which tax calculations, in particular VAT, are taken into account.

How to calculate profit and loss for SALT

To calculate profits and losses in the balance sheet, account 99 is provided, to which sub-accounts are opened, detailing the calculations. The manager should remember that the debit balance on account 99 means the total loss of the company, and the credit balance means the net profit.

There are many accounting programs that only require the posting of transactions. The correctness of accounting in them is tracked automatically, which is very convenient, especially for novice accountants. As a rule, these programs are tied to primary documents and contracts and are based on Excel. The most popular is the 1C program.

If you keep records in the 1C program, then it becomes easy and interesting to work. Post transactions to accounts, and the program will create the balance itself. You just need to read it correctly, find random errors and correct them in a timely manner. In addition, there are many additional features that are recommended to be used not only by accountants, but also by managers to maintain management accounting.

02.

LLC "Romashka"

The balance sheet for account 90.01 for the 1st quarter of 2013

Balance at the beginning of the period
Turnover for the period
balance at the end of period

Check	REVENUE WITHOUT VAT	VAT
VAT rates	Debit	Credit	Debit	Credit	Debit	Credit
90.01.1				346 275 490		346 275 490
18%				344 990 868		0	292 365 143	52 625 726
0%				1 284 621		0	1 284 621	0
Total				346 275 490		346 275 490	293 649 764	52 625 726

We remind you that when calculating the amount of revenue taken into account for tax purposes, the amount of VAT not taken into account.

According to the data presented, income from trading operations net of VAT for income tax purposes was:

RUB 293 649 764

LLC "Romashka"

The balance sheet for account 91.01 for the 1st quarter of 2013

Check	Balance at the beginning of the period		Turnover for the period		FOR WELL
Other income and expenses	Debit	Credit	Debit	Credit	Prien	NOT ACCEPTED	comments	VAT amounts
91.01				39 983 413
Income - Foreign Exchange Differences				355 344	355 344	0
Income - receipts from claims submitted to the carrier				47 433	40 216	0	VAT 7,217 (recorded on account 91.02)	7 217
Income from renting out property				5 329 630	4 516 636	0	VAT 812 994 (recorded on account 91.02)	812 994
VAT not accepted for NU purposes				33	0	33	previously written off VAT on expenses was restored. in NU
Deviations of the selling (buying) rate of foreign currency from the official rate				418 836	418 836	0
Foreign exchange gain - Unrealized - Credits				22 742 636	22 742 636	0
Foreign exchange gain - Unrealized - Other debt				48	48	0
Positive difference - revaluation of other payables in c.u.				1 960	0	1 960	revaluation at the end of the month
				7 915 627	7 915 627	0
Foreign Exchange Positive - Unrealized Trade Payables in CU				38 747	38 747	0
Foreign exchange gain - Foreign currency revaluation				1 332 567	1 332 567	0
Positive exchange rate difference - Repayment of loans				2 639	2 639	0
Positive exchange rate difference - Other accounts payable in c.u.				8 753	8 753	0
Foreign exchange gain - Trade payables				1 261 354	1 261 354	0
Carrier claim				50 668	42 939	0	VAT 7 729 (recorded on account 91.02)	7 729
Interest receivable - other				409 218	409 218	0
Others. Income from property received free of charge.				25 903	25 052	851	not accepted for OU, because no doc-in
Others. Previous income				142	142	0
Others - correction of errors of previous years identified in the reporting year				1 313	1 313	0
Others - write-off of Dt and Kt debts with an expired statute of limitations				40 561	40 561	0
Total				39 983 413	39 152 629	2 844		827 940

According to the above data, other income net of VAT for profit tax purposes accounted for as non-operating income was:

RUB 39,152,629 Including income from property received free of charge - RUB 25,052

The amount of income not accepted for income tax purposes was:

RUB 2,844

LLC "Romashka"

Analysis of account 90.02 for the 1st quarter of 2013

Cor. Check	Debit	FOR WELL
Opening balance		Accepted. as part of direct	NOT ACCEPTED
41	186 116 740
41.01 Goods in warehouses	122 216 265	122 216 265
41.02 Customs duties and taxes	8 969 919	0	8 969 919
41.04 Purchased items	54 051 102	54 051 102
41.07 Goods in warehouses at a rate of 0% (export)	879 454	879 454
Turnover	186 116 740	177 146 821
Ending balance	186 116 740

According to the above data, the amount of direct costs related to goods sold for income tax purposes was:

177 146 821 rub.

Expenses for customs duties and taxes accounted for for income tax purposes as indirect costs amounted to:

RUB 10,262,742

LLC "Romashka"

Analysis of account 90.07 for the 1st quarter of 2013

Cor. Check	Debit	FOR WELL
Opening balance	in BU	Prien (indirect costs)	NOT ACCEPTED
44
44 "Depreciation"	5 511 315	5 485 409	25 905
44 "Brokerage services"	2 002 660	1 975 914	26 746
44 "Salary"	7 016 444	6 932 668	83 776
44 "Payments for negative impact on the environment in excess of the norm are not accepted for NU"	4 387	0	4 387
44 "Hospitality expenses are not accepted at NU"	102 998	0	102 998
44 "Insurance premiums with payroll"	1 094 074	1 041 816	52 257	reserve amount (+ used-accrued)
44 "Hospitality expenses accepted"	181 551	181 551	0
44 "Rent"	7 342 699	7 342 699	0
44 "Outsourcing"	10 927 244	10 927 244	0
44 "Consulting services"	855 225	855 225	0
44 "Equipment repair"	242 623	242 623
44 "redecoration of the office"	75 348	75 348
44 "Business trips"	63 818	63 818
44 "Inventory and household supplies"	106 831	106 831
44 "Stationery and other materials"	2 834 006	2 834 006
44 "VHI"	148 744	148 744
44 "Cleaning the warehouse"	101 483	101 483
44 "Legal services"	126 949	126 949
44 "Forwarding services"	15 669 076	15 669 076
44 "Other selling expenses"	845 771	845 771	0
44 "Property tax"	1 351 697	1 351 697	0
44 "Payments for negative impact on the environment"	3 763	3 763	0
44 "Transport tax"	35	35	0
TOTAL	56 608 740	56 312 671	296 069

According to the data above, business expenses accounted for for income tax purposes as part of indirect expenses were:

RUB 56,312,671 Including: expenses for depreciation deductions - 5,485,409 rubles, expenses in the form of taxes and fees - 1,355,495 rubles.

Transportation costs accounted for for tax purposes as part of direct expenses were:

RUB 5,446,026

LLC "Romashka"

The balance sheet for account 91.02 for the 1st quarter of 2013

Check	Turnover for the period		FOR WELL
Other income and expenses	Debit	Unrealized Prin.	NOT ACCEPTED	Indirect taxes)	Losses of past years
91.02	54 271 228
Exchange differences	362 751	362 751	0
State fees	5 845	0	0	5 845
State fees for issuing work permits for foreigners citizen	3 636	0	0	3 636
State fees for registration of a lease agreement	55	0	0	55
Non-operating income (VAT)	7 217	0	7 217	0
Property rental income (including VAT on income)	5 470 678	4 657 683	812 994
Transfer Commission	150 748	150 748	0
Land and water tax	83 709	0	0	83 709
VAT charged on a claim	7 729	0	7 729
VAT charged upon transfer of goods and materials free of charge	829	0	829
VAT is not accepted for OU	410 248	0	410 248
Deviations of the selling (buying) rate of foreign currency from the official rate	647 529	647 529	0
Negative exchange rate difference - Unrealized - Credits	24 758 139	24 758 139	0
Negative exchange rate difference - Unrealized - Other payables	24	24	0
Negative exchange rate difference - Unrealized - Other accounts payable in c.u.	1 100	0	1 100
Negative exchange rate difference - Unrealized - Trade payables	8 992 080	8 992 080	0
Negative exchange rate difference - Revaluation of cash in foreign currency	659 091	659 091	0
Negative exchange rate difference - Repayment of loans	789 523	789 523	0
Negative exchange rate difference - Other accounts payable in c.u.	2 712	2 982	-270
Negative exchange rate difference - Other	1	1	0
Negative Foreign Exchange - Trade Payables	1 052 656	1 052 656	0
Foreign exchange gain - Unrealized - Trade payables	0	0	0
Interest payable - loans and borrowings	1 727 273	1 727 273	0
Other banking services	339	339	0
Other income / expenses Correction of errors of previous years identified in the reporting year	3 886	0	0
Other VAT expenses (not accepted for OU)	8 641 385	0	8 641 385
Other expenses General Expenses of the previous period (not accepted for OU)	6 923	0	6 923
Other expenses General Losses of previous years	483 810	0	0		487 696
Other rental costs (VAT)	1 335	1 335	0
Ticket refund penalties	571	571	0
Total	54 271 821	43 802 726	9 888 154	93 245	487 696

According to the above data, other expenses accounted for for income tax purposes as part of non-operating expenses were:

RUB 43 802 726 Including expenses on interest on borrowed funds - 1,727,273 rubles.

The amount of losses of previous years, equated to to non-operating expenses were:

RUB 487 696

The amount of taxes and fees accounted for for NU purposes as part of indirect expenses amounted to:

RUB 93,245

Based on the above calculations, tax registers for income tax of Romashka LLC for the 1st quarter of 2013 were formed:

Tax register for accounting of income for the purposes of NU

For the 1st quarter of 2013

Income			In the declaration
Account number	sum	Type of income	Sheet No.	Line number
90.01 account	293 649 764	from purchased goods	Appendix 1 to sheet No. 2	012
91.01 account		other assets	Appendix 1 to sheet No. 2	014
	293 649 764		Appendix 1 to sheet No. 2	010
	293 649 764	TOTAL REVENUE FROM SALE	Appendix 1 to sheet No. 2	040

91.01 account	39 152 629	non-operating	Appendix 1 to sheet No. 2	100
91.01 account	25 052	including gratuitous received name	Appendix 1 to sheet No. 2	103

91.01 account		from the sale of OS	Appendix 3 to sheet No. 2	030

TOTAL INCOME

332 802 393

Tax register for accounting of expenses for the purposes of NU

For the 1st quarter of 2013

Costs			In the declaration
Account number	sum	Type of expenses	Sheet No.	Line number
90.02 account	177 146 821	direct purchase	Appendix 2 to sheet No. 2	030
90.07 (from 44 "transportation costs")	5 446 026	direct transport costs	Appendix 2 to sheet No. 2	020

TOTAL direct costs	182 592 847		Appendix 2 to sheet No. 2	020
90.02 account	177 146 821	incl. cost of single goods

90.07 (from 44 accounts minus three expenses, taxes and reserves)	54 957 176	indirect costs	Appendix 2 to sheet No. 2	040

90.02 (from account 41.02)	10 262 742	Customs duties and fees	Appendix 2 to sheet No. 2	040

91.02 account	93 245	incl. taxes (land + water + state duties)	Appendix 2 to sheet No. 2	041
90.07 (from 44 account)	1 355 495	incl. taxes (im + NEGATIVE)	Appendix 2 to sheet No. 2	041
Total taxes	1 448 740		Appendix 2 to sheet No. 2	041
TOTAL indirect costs	66 668 658		Appendix 2 to sheet No. 2	040

only in NU	4 083	for calculating the loss from fixed assets	Appendix 2 to sheet No. 2	100
91.02 account		price of other assets	Appendix 2 to sheet No. 2	060
		Expenses from fixed assets and shares	Appendix 2 to sheet No. 2	080
91.02 account		share	sheet No. 5	030
	249 265 588	TOTAL recognized expenses		130
	5 485 409	amortization of everything for OU	Appendix 2 to sheet No. 2	131
		depreciation of intangible assets	Appendix 2 to sheet No. 2	132
91.02 account	43 802 726	non-operating	Appendix 2 to sheet No. 2	200
91.02 account	1 727 273	interest on borrowed funds	Appendix 2 to sheet No. 2	201
91.02 account	487 696	losses equated. to unrealized costs	Appendix 2 to sheet No. 2	300
91.02 account	487 696	losses of past cash periods	Appendix 2 to sheet No. 2	301
TOTAL unrealistic expenses	44 290 422
TOTAL EXPENSES	293 556 009
profit before tax	39 246 383

Note:LLC "Romashka" by the results of 9 months of 2012. the amount of advance payments for 4 sq. 2012 and 1 sq. 2013 amounted to 0.00 rubles.

Accordingly, for 1 sq. 2013 7 849 277 rubles were calculated for the surcharge. And the company reflects the same amount as the amount of an advance payment for 2 sq. 2013

Income tax return, filling out and checking it is one of the most common questions in every reporting campaign. I constantly come across the fact that many accountants working in the 1C: Accounting program of an enterprise 8 fill it with "pens" without trying to figure out where these or those data in the declaration come from when automatically filled in. Most often, from the first-time users of the program who have contacted us, I hear that the program fills in everything incorrectly, it is not clear what information it is getting from nowhere. I always advise you not to argue with the program, but to try to understand it, and then it will become your great assistant in your work, and not an enemy with whom you are constantly fighting.
In my short article I will tell you about the main indicators in the income tax return, where they come from and how to compare them with the SALT. We will form the profit declaration for the 1st quarter of 2017.
So, the first thing that needs to be done before filling out the income declaration is to carry out all the routine operations to close the period. Those. close January, February and March.
After that, you can form a declaration. In the Reports section, open the list of regulated reports and create a new income tax return:

We fill in the created declaration automatically using the button Fill.

Let's look at line 010 - sales revenue. In OSV, this amount should be equal to the turnover on the credit of account 90.01. Let's open the SALT and see if the data matches. And many users, having formed a turnover in the program, get this beauty:

This is where the first misunderstanding and statement about the incorrect operation of the program arises. And I remind you that the income tax return is a TAX and therefore is filled in according to the TAX records. In the 1C: Accounting 8 program, tax accounting is carried out in parallel with accounting on the same accounting accounts. Only by default, we do not see this data in the balance sheet. We turn on tax accounting (you can read how to set up the SALT) and already for some accounts we see two lines of BU and OU, the amounts in which, by the way, are different:

And as we can see, the tax return on line 010 reflects the tax accounting data on account 90.01.
Excellent. Let's go back to the declaration. Line 020:

It is filled in according to tax accounting data on account 91.01:

Line 030 of the declaration is the amount for accounts 90.02, 90.07 and 90.08. In order to find the sum of several cells of the balance sheet, select them while holding down the Ctrl key and then in the upper right corner of the OSV you will see the sum of the selected data:

It is this result that ended up in our declaration in line 030:

Well, line 040 is the data on account 91.02:

Here, revenue is broken down depending on which product groups we specified in the accounting policy () to account for income from the sale of goods (works of services) of our own production and whether there are operations for the provision of production services. In our case, the item group Production is specified in this register and production services are provided for the item group Cutting of materials. We will form the SALT on account 90.01:

Well, and the last application that I want to draw your attention to is Appendix 2 to Sheet 02. In my example, it looks like this:

I have highlighted lines 010 and 040, because most often errors occur here. When allocating costs to direct and indirect. I was repeatedly approached by accountants whose direct expenses were generally empty and all expenses turned out to be indirect. Although we know that if we have a manufacturing enterprise, then this should not be so. Let's see what the balance sheet looks like in light of this appendix:

Here they are, the two main accounts, through which accounting and tax accounting "scattered". The solution to the problem in this case is also hidden in the settings of the accounting policy. Those. when filling it out, we either did not form or formed an incorrect list of direct costs.

It is necessary to return to the settings of the accounting policy and then repost the routine operations to close the period.
That's all I wanted to tell you today. We have considered only the main indicators of the declaration, which traditionally cause difficulties for users. I hope the article was useful to you. And for those who prefer to listen and watch - our little video tutorial:

Victoria Budanova was with you. Follow our new publications in social networks and on the website.