What is the purpose of tax accounting? Tax accounting: concept, goals, objectives. How to keep tax records

Module Tax accounting in terms of income tax is presented in the comprehensive program “BukhSoft: Enterprise”. All primary documents (tax registers for income tax, journal of tax accounting transactions) and reporting (income tax declaration) generated in the process of registration of business transactions are presented in the BukhSoft series programs for FREE.

TAX REGULATION, TAX ACCOUNTING AND TAX REPORTING.

The concept of tax regulation.
Tax regulation is a system of measures for the establishment, introduction and collection of taxes and fees, as well as measures for exercising tax control, appealing against acts of tax authorities, actions and inactions of their officials and for bringing to justice for committing tax offenses.

Principles of tax regulation.
The basic principles of tax regulation include:
- Universality of taxation,
- Equality of tax conditions,
- Economic feasibility of taxes and fees,
- Certainty of taxes and fees,
- Constitutionality and legality of taxation

Methods of tax regulation.
The main method of tax regulation is the method of authoritative instructions (imperative method), as well as the method of coercion. The dispositive method is the least inherent in tax regulation, since it allows for various options for behavior within the framework of the law. An example of a norm of the imperative method is the rule that every person must pay legally established taxes and fees (Article 3 of the Tax Code of the Russian Federation, paragraph 1), and an example of a dispositive norm is the possibility for a number of taxpayers to choose to use either a generally accepted taxation system or a simplified one.
The main component of tax regulation is the tax impact on economic activity, that is, the alienation of property of legal and individual entrepreneurs in the form of a tax or fee carried out in accordance with the law.
Characteristic features of tax impact are mandatory, gratuitous and irrevocable. At the same time, it is worth considering that the tax impact is not punitive in nature, that is, it is not a sanction for any offense.

Tax impact goals.
The main purpose of the tax impact on economic activity is the fiscal function, since the collection of taxes is the basis for the formation of the revenue side of the state budget. Additional goals of tax influence are to implement regulatory and incentive functions that, using economic methods, influence the development of entrepreneurship.
In addition to the direct seizure of property, the tax impact includes tax control. The subject of tax control is to determine the timeliness and completeness of taxpayers' fulfillment of their tax obligations. However, it is worth considering that along with paying taxes, the main responsibilities of taxpayers also include keeping records of their income and other taxable items in accordance with the established procedure, as well as submitting documents on the calculation and payment of taxes to the tax authorities.
Thus, tax control includes checking the completeness, validity and reliability of the preparation of primary accounting documents, tax accounting registers and tax reporting.

The concept of tax accounting.
For the first time, the concept of “tax accounting” appeared in legislation since the introduction of Chapter 25 of the Tax Code (income tax), that is, from January 1, 2002. Article 313 of the Tax Code of the Russian Federation states that taxpayers must calculate the tax base at the end of each reporting (tax) period based on tax accounting data.
Tax accounting is a system for summarizing information to determine the tax base for a tax based on data from primary documents, grouped in accordance with the procedure provided for by the Tax Code.
It should be noted that certain norms of tax legislation provided for additional requirements for the synthesis of information to determine the tax base even before the entry into force of Chapter 25 of the Tax Code of the Russian Federation.
Thus, despite the legal consolidation of the concept of tax accounting only for the purposes of Chapter 25 of the Tax Code of the Russian Federation, similar requirements are contained in other chapters of the Tax Code of the Russian Federation and acts of tax legislation, for example, on insurance premiums, VAT and other taxes.

Purpose of tax accounting.
The purpose of tax accounting is to generate complete and reliable information about the accounting procedure for business transactions, as well as to provide internal and external users with information that ensures control over the correctness of calculation, completeness and timely payment of taxes to the budget.

The contents of tax accounting are:
- primary accounting documents (payment orders, invoices, certificates of completion of work, advance reports, accountant’s certificate, etc.),
- analytical registers of tax accounting (purchase book, sales book, analytics on insurance premiums, register of formation of the cost of an accounting object, etc.).
- calculation of the tax base, which can be contained both in separate tax accounting registers and in separate sections of the tax return.

Analytical registers tax accounting are consolidated forms of systematization of tax accounting data for the reporting (tax) period, which are intended to accumulate information contained in primary documents accepted for accounting, analytical tax accounting data for reflection in the calculation of the tax base.
The content of tax accounting data (including data from primary documents) is a tax secret. Persons who have access to information contained in tax accounting data are required to maintain tax secrets. For its disclosure they bear responsibility established by current legislation.

System and form of tax accounting registers depending on the type of tax, it can be approved by tax legislation or developed by the taxpayer himself in accordance with the general requirements and recommendations of the Federal Tax Service of the Russian Federation.
So, for example, in Art. 169 of the Tax Code of the Russian Federation states that the VAT payer is obliged to keep logs of received and issued invoices, purchase books and sales books, while the procedure for maintaining a log of received and issued invoices, purchase books and sales books is established by the Government of the Russian Federation.
And in accordance with the requirements of Chapter 25 of the Tax Code of the Russian Federation, on the contrary, tax and other authorities do not have the right to establish mandatory forms of tax accounting documents for taxpayers for the purpose of calculating income tax.
In this case, the tax accounting system is organized by the taxpayer independently and is fixed by him in the accounting policy of the organization, approved by the relevant order (instruction) of the head. Similar to the requirements of accounting, the decision to make changes to the accounting policy for tax purposes when changing the applied accounting methods is made from the beginning of the new tax period, and when changing the legislation on taxes and fees, no earlier than from the moment the changes in the norms of the said legislation come into force. If the taxpayer began to carry out new types of activities, he is also obliged to determine and reflect in the accounting policy for tax purposes the principles and procedure for reflecting these types of activities for tax purposes.
It is important to keep in mind that tax accounting is not a duplication of accounting, but is its addition in cases where the accounting registers do not contain enough information to determine the tax base in accordance with the requirements of the Tax Code of the Russian Federation. In such cases, the taxpayer has the right to independently supplement the applicable accounting registers with additional details, thereby forming tax accounting registers, or maintain independent tax accounting registers.
Despite the fact that the organization of tax accounting for a number of taxes is carried out by the taxpayer independently, the legislation provides for general requirements for its form and content. So, for income tax, tax accounting data should reflect:
- the procedure for forming the amount of income and expenses,
- the procedure for determining the share of expenses taken into account for tax purposes in the current tax (reporting) period,
- the amount of the balance of expenses (losses) to be attributed to expenses in the following tax periods,
- the procedure for forming the amounts of created reserves,
- the amount of debt for settlements with the budget for taxes.
At the same time, analytical accounting of tax accounting data must be organized by the taxpayer in such a way that it reveals the procedure for forming the tax base.
Forms of analytical tax accounting registers for determining the tax base, which are documents for tax accounting, must necessarily contain the following details:
- name of the register,
- period (date) of compilation,
- transaction meters in physical (if possible) and in monetary terms,
- name of business transactions,
- signature (deciphering the signature) of the person responsible for compiling these registers.
Tax accounting registers can be maintained in the form of special forms on paper, electronically and (or) any computer media. The correct reflection of business transactions in tax accounting registers is ensured by the persons who compiled and signed them. When storing tax accounting registers, they must be protected from unauthorized corrections. Correction of an error in the tax accounting register must be justified and confirmed by the signature of the responsible person who made the correction, indicating the date and justification for the correction made.

Tax reporting.
Tax reporting is an integral part of tax control. According to Art. 23 of the Tax Code of the Russian Federation, taxpayers are required to submit to the tax authority at the place of registration in the prescribed manner tax returns for the taxes that they are obliged to pay, if such an obligation is provided for by the legislation on taxes and fees.
A tax return is a written statement by the taxpayer about income received and expenses incurred, sources of income, tax benefits and the calculated amount of tax and (or) other data related to the calculation and payment of tax. Tax authorities do not have the right to require the taxpayer to include in the tax return information not related to the calculation and payment of taxes.
Tax return forms are developed and approved by the Federal Tax Service of Russia.
The tax return is submitted to the tax authority on paper or electronically. Tax return forms must be provided by tax authorities free of charge. The procedure for submitting a tax return in electronic form is determined by the Federal Tax Service of the Russian Federation.
The tax return can be submitted by the taxpayer to the tax authority in person or through his representative, sent in the form of a postal item with an inventory of the contents, or transmitted via telecommunication channels.
When sending a tax return by mail, the day of its submission is considered the date of sending the postal item with a description of the attachment. When transmitting a tax return via telecommunication channels, the day of its submission is considered the date of its dispatch.
The tax authority does not have the right to refuse to accept a tax return and is obliged, at the request of the taxpayer, to put a mark on the copy of the tax return about acceptance and the date of its submission. Upon receipt of a tax return via telecommunication channels, the tax authority is obliged to provide the taxpayer with an acceptance receipt in electronic form.
The tax return is submitted within the deadlines established by the legislation on taxes and fees, violation of which entails tax liability in accordance with Art. 119 of the Tax Code of the Russian Federation. At the same time, the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2003 No. 17 “Review of the practice of arbitration courts resolving cases related to the application of certain provisions of part one of the Tax Code of the Russian Federation” explains that the taxpayer is obliged to submit tax returns within the time limits established by law, regardless of the results of calculations amounts of taxes to be paid based on the results of certain tax periods (for example, due to the lack of a taxable base).
Tax reporting may include not only declarations for certain taxes, but also other information. So, in accordance with paragraph 2 of Art. 230 of the Tax Code of the Russian Federation, tax agents submit to the tax authority at the place of their registration information on the income of individuals of this tax period and the amounts of taxes accrued and withheld in this tax period annually no later than April 1 of the year following the expired tax period, in a form approved by the Federal Tax Service of the Russian Federation .
Failure to submit such requirements in relation to the tax agent may result in sanctions provided for in Art. 126 of the Tax Code of the Russian Federation.

Even a novice accountant understands the intricacies of financial science: the terms “tax accounting” and “accounting” are not identical. They should not be confused, since one type of reporting is carried out in parallel with the other, but according to different rules. A precise definition of the two concepts is important for the successful financial and economic activities of any enterprise, regardless of the form of ownership or taxation system. Indeed, at the moment, every organization is required to maintain both accounting and tax records.

Concept and methods of accounting

The obvious difference between accounting and tax accounting is that the latter type is considered a subtype of the former. At the same time, financial statements mean complete and reliable information about the property status of the organization, its income and expenses. Basic accounting methods:

Documentation support. Each operation must be confirmed by a document.
Grouping by debit and credit accounts. Double entry of the same financial and economic transaction on the debit of one account and the credit of another account.
Inventory. Verification (reconciliation) of property on the balance sheet of the enterprise.
Costing, costing.
Grade.
Drawing up a balance sheet. When filling out the balance sheet, assets (real estate, transport, accounts receivable) and liabilities (liabilities, equity) are taken into account. If the balance is filled out without errors, then the data “in the end” coincides.
Formation of financial statements.

Accounting statements are a fundamental document necessary for the visibility of the financial and economic indicators of an enterprise. This is the “iceberg” of management accounting in an enterprise.

Who cares about accounting data?

Financial data from accounting is very indicative for the owner of the enterprise and other interested parties. They fully characterize the profitability of the enterprise, the current state of the property base, and the movement of liabilities in tabular form. The report compiled for the quarter and year is important for making management decisions. It is interesting in this case:

owners of the enterprise or the manager alone;
investors who want to invest in a company;
bank managers considering a loan application.

The concept of tax accounting. Tax return

When maintaining tax records, a tax return is prepared. It represents written information certified by the taxpayer. It includes:

income received during the reporting period;
expenses incurred during the reporting period;
tax benefits;
data related to tax calculation;
the exact figure of the tax intended to be paid to the budget.

Thus, tax accounting is needed to submit data to the federal tax office. Reporting is prepared for the purpose of executing payments to budgets at various levels. The term “tax accounting” refers to generalized information for calculating tax, which is preceded by:

collecting information from primary documents;
their analysis for tax purposes;
checking tax benefits in accordance with the Tax Code of the Russian Federation, determining the tax base for accurate tax calculation;
payment of tax to the budget and simultaneous submission of declarations.

Normative base

The regulatory document in the field of accounting is considered to be 402-FZ. On its basis, commercial and budget organizations draw up documents and maintain accounting records. The rules for the formation and systematization of information are described in the PBU (Accounting Regulations). When preparing reports for the tax inspectorate, an important document is the Tax Code, letters from the Federal Tax Service and the Ministry of Finance. The definition of tax accounting is given in Article 313 of the Tax Code of the Russian Federation.

What is the essence of the differences?

The fundamental difference between tax and accounting accounting can be traced to many factors. Let us give you a few differences between accounting and tax accounting.

Tasks

The purpose of tax accounting is to determine the tax base for calculating income tax (general taxation system), personal income tax, and single tax under the simplified tax system.
The purpose of accounting is the preparation of accurate financial statements, thanks to which one can judge the results of the financial and economic activities of the enterprise.

Payment procedure

Accounting, like tax accounting, is carried out on the basis of primary documents. It reflects all objects:

settlements for obligations arising under contracts;
fixed assets and intangible assets;
other business transactions.

Accounting objects in the accounting department of a modern enterprise are recorded in the documentation both in monetary and in kind equivalent. Examples:

pieces, pairs;
kg, g, tons;
rubles, dollars, etc.

In tax accounting, calculations are carried out only in monetary units. Thus, accounting is a broader concept used in the activities of an enterprise.

Income and expense recognition system

According to accounting rules, all expenditure and receipt transactions are taken into account without exception. When using tax registers, different “laws” apply: some costs (income) are not taken into account in full. Let's look at an example.

The organization applies the simplified tax system. This quarter she spent 3,000 (three thousand rubles) on consulting services for market research. These expenses are not recognized as expenses for tax purposes, and therefore overestimate the amount of income.

Profit is calculated as income minus expenses.

Profit: receipts from counterparties - 30,000

Expenses: salary payment – 20,000

Personal income tax – 2,300

Contributions to funds – 3,500

Consulting services – 3,000

Calculation of income for accounting purposes:

30 000 – 20 000 – 2 300 – 3 500 – 3 000 = 1 200

Calculation of income for tax purposes:

30 000 — 20 000 – 2 300 – 3 500 = 4 200

Important for tax accounting! Cash receipts that are recognized as income are indicated in Articles 246, 250, 346.15 of the Tax Code. Costs that are written off as expenses are listed in articles 254, 346.16. The list of income items not taken into account can be found under Art. 251, and not the expenses under consideration - in Art. 270.

How accounting differs from tax accounting is obvious when comparing tax reporting data with accounting. Some income/expenses are considered by tax authorities to be within normal limits (limit value, value). These include:

advertising campaign costs;
notary services;
amounts received under contracts free of charge;
costs due to defective products;
voluntary medical insurance for company employees;
interest on loans;
daily allowances for business travelers;
compensation payments when using personal transport.

Regarding depreciation and accounting of fixed assets

As fixed assets in an enterprise, units of property are recognized that:

bring benefits to production (without them the production cycle cannot be carried out);
used for at least one year;
the owner of the enterprise does not want to resell the OS object.

The cost limit for writing off fixed assets for management purposes is 40 thousand rubles. For other items, depreciation is charged monthly (quarterly, annually), which leads to a decrease in the original price of the property. The calculation of depreciation of property for tax purposes is organized according to the OKOF directory. Only objects whose cost is above 100 thousand rubles are taken into account. The procedure looks like this:

The accountant determines the service life of the OS according to the technical passport of the object;
finds a suitable depreciation group in the directory;
calculates the useful life.

The circle of people for whom understanding of terminology is important

Accounting is carried out only by legal entities. Individual entrepreneurs and individuals have no obligation to maintain financial statements. Meanwhile, tax accounting is carried out not only by the owners of the enterprise, but also by individuals (for example, individual entrepreneurs). In this case, it is important for them to report taxes on time, avoid delays, and accurately calculate interest on income (expenses) on which tax is calculated. This obligation (right) is assigned to the following categories of taxpayers:

individuals engaged in business;
individuals who wish to receive a refund of overpaid tax to the budget (for a purchased apartment, partially compensate for the costs of an apartment, treatment, education of children);
employers acting as tax agents, etc.

When accounting and tax accounting are compared, the difference becomes obvious even to a layman. Both forms of financial reporting are considered a collection of summary information based on the results of work for the reporting period. But they are conducted according to different rules depending on the taxation system, regulations and changes in them. Is it fair for the data to be so different? Legislators made attempts to “smooth out” the conflicting information, but this project did not lead to a positive result. The result would be a violation of taxpayers' rights to benefits and preferences.

Tax breaks are created to support entrepreneurs and small businesses. As for the “true state of affairs,” the real picture of creditworthiness, profitability and solvency can be seen from the financial statements. It’s not called management documentation for nothing.

What is meant by tax accounting in an organization, what its essence is and what its functions are, we described in. We will tell you about the procedure for maintaining tax records in this material.

Tax accounting

We noted that in its basic meaning, tax accounting is understood as a system of summarizing information to determine the tax base for income tax. It is in this sense that the term “tax accounting” is used in the Tax Code of the Russian Federation. However, in practice, tax accounting is carried out not only for income tax, but also for other taxes, fees, and insurance premiums. Thus, organizations maintain tax records, for example, according to VAT and the simplified tax system, UTII and personal income tax.

At the same time, the tax accounting principles applied by the organization must ensure the completeness and reliability of the determination of taxable indicators, taking into account the requirement of rationality.

Specific options for maintaining tax accounting are established by the organization in the case when certain issues are not resolved at the proper level or the current tax legislation provides for variability. The selected rules for organizing accounting for taxes and fees are approved in the Tax Accounting Policy, which can be either part of the general Accounting Policy of the organization or a separate document - the Accounting Policy for tax purposes.

Since tax accounting and tax planning in an organization are closely interconnected, an analysis of the applied methods and rules of tax accounting can lead to their revision and approval of new ones. However, it is necessary to take into account the restrictions that tax legislation imposes on changing the methods and rules used by the organization in tax accounting. So, for example, the transition from the non-linear method of calculating depreciation of fixed assets to the linear method is allowed no more than once every 5 years (clause 1 of Article 259 of the Tax Code of the Russian Federation).

Tax accounting in an organization using an example

When specific methods and forms of tax accounting are not provided, the organization has the right to independently choose the most convenient for it, taking into account the specifics of its activities and operating features. In this case, for example, for the purposes of maintaining tax accounting for income tax, an organization can use the Recommendations of the Ministry of Taxes of the Russian Federation “Tax accounting system recommended by the Ministry of Taxes of Russia for calculating profits in accordance with the norms of Chapter 25 of the Tax Code of the Russian Federation.”

Examples of what needs to be fixed in the tax accounting policy can be found in ours.

An integral responsibility of an accountant is the correct and timely calculation, registration and transfer of all tax payments.

Taxes and fees represent mandatory payments collected from legal entities and individuals intended to finance state municipal expenses. Tax payments are free of charge. Fees are payment for the performance of legal actions by the relevant authorities: issuing licenses, granting any rights.

The Tax Code of the Russian Federation establishes federal, regional and local taxes and fees. The Tax Code also provides for the following tax systems :

general;
simplified;
patent;
single agricultural tax;
a single tax on imputed income established for certain types of activities.

Frequency of tax payment and reporting

Compliance with reporting deadlines will allow you to avoid penalties and additional inspections of enterprises by tax authorities. As a rule, even in the case of absence and accruals, reporting is mandatory.

Name of tax (payment)	Rates	Payment deadlines	Timing and type of reporting
VAT	0% - for export; 10% - for food, children's goods, book products, medical products, etc.; 18% - for other goods and services.	Quarterly, no later than the 25th day of the month following the reporting quarter	The declaration is submitted electronically quarterly, no later than the 25th day of the month following the reporting quarter.
	9% - income from interest on a number of government securities; 10% - income of non-resident carriers; 20% - basic rate; 30% - profit of foreign companies, profit from hydrocarbon production at sea, etc.	Quarterly, no later than the 28th day of the month following the reporting quarter	The declaration is submitted quarterly, no later than the 28th day of the month following the reporting quarter.
	9% - on dividends until 2015, interest on mortgage-backed bonds issued before 2007; 13% is the base rate for individuals, including dividend income from 2015; 15% — dividends of non-resident individuals; 30% - other income of non-resident individuals; 35% - from winnings, prizes, etc.	At the time of payment of income	Register f. 2-personal income tax is provided by enterprises annually until April 1 of the reporting year
Excise taxes	Solid, ad valorem and combined, differentiated by type of goods	Monthly until the 25th day of the month following the reporting month, for straight-run gasoline and ethyl denatured alcohol - until the 25th day of the 3rd month following the reporting month	The declaration is submitted every month by the 25th day of the month following the reporting month, for straight-run gasoline and ethyl alcohol - by the 25th day of the 3rd month following the reporting month
Contributions to compulsory social insurance	2.0-2.9% depending on the category of payers	Monthly, until the 15th day of the month following payment	Reporting according to f. 4-FSS quarterly until the 20th day of the month following the reporting quarter
Contributions to compulsory pension insurance	22%	Monthly, before the 15th day of the month following the month of payment	Quarterly report on f. RSV-1 until the 15th day of the 2nd month following the reporting quarter
Property tax	Calculated based on cadastral value	Quarterly until the 30th day of the month following the reporting quarter, annually - until March 30 of the reporting year	The declaration is submitted quarterly by the 30th day of the month following the reporting quarter, for a year - by March 30 of the reporting year
simplified tax system	6% of income or 15% of income minus expenses	Quarterly - advance payments until the 25th day of the month following the reporting quarter	Declaration annually before March 31 of the year following the reporting year - for LLCs, for individual entrepreneurs - until April 30
Unified agricultural tax	6% of income minus expenses incurred	For the 1st half of the year - until the 25th day of the month following the end of the half-year, for the year - until March 31 of the following year	Declaration annually before March 31 of the year following the reporting year
UTII	15% of the amount of imputed income	Quarterly – advance payments due by the 25th day of the month following the reporting quarter	Declaration quarterly by the 20th day of the month following the reporting quarter
Patent system	6% of potential income	When the patent is valid for up to 6 months. – in full amount until the expiration of the patent, more than 6 months. – 1/3 of the tax amount in the first 90 days, the remaining 2/3 until the expiration of the patent	Providing a declaration is not provided

Tax accounts

The following accounts are used to reflect transactions related to the calculation, accounting and payment of taxes:

reflects the amount of VAT on material assets acquired by the organization: fixed assets, intangible assets, inventories.
takes into account all payments for personal income tax, taxes on real estate, vehicles, income from transactions with securities, mining, environmental fees, fees for the use of natural resources, etc.
serves to record contributions to social insurance and security, medical insurance, and contributions to the Pension Fund.
is intended for accounting for tax payments subject to refund () after the sale of products, primarily VAT and excise taxes.
used to reflect VAT and excise taxes related to sold tangible and intangible assets that were on the balance sheet of the enterprise.
serves to account for the company’s losses, which include paid income tax, penalties, fines for violations of the procedure and deadlines for accrual and payment.

Basic accounting entries for taxes

— reflected in accounting and returned from the budget.
— payment of fines for late taxes.
— regional tax, which is imposed on some types of fixed assets.
— a tax imposed on the company’s transport property.
— paid by all land owners, including legal entities.
— how to take this type of tax into account in accounting
— how to pay taxes to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund.
— how organizations should pay income tax for employees. Reflection of personal income tax in transactions.
— 34% for the organization’s employees.

Income tax

— classifier and main entries for accrual and payment.
- if the company has incurred losses, they can be taken into account to reduce the income tax base for future periods.
— what it is and how to reflect its accrual and write-off in transactions.

VAT

— a list of the main typical operations for calculating and paying taxes.
– operations to pay off tax debt or include tax amounts (paid or payable) as costs or losses.
— accounting for taxes on the sale of goods and services.
— we reduce the VAT base.
— how to receive VAT compensation from the budget.
— how to restore previously written off VAT.
— method of calculation and tax rates.
— how to make payment and reflect it in accounting.
— how to take into account advance amounts.
— features of working with exports.

All commercial organizations, individual entrepreneurs and other enterprises are required to pay income tax and some other fees to the state - depending on the type of activity.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

The chosen taxation system has a significant impact. It is important to remember the need to maintain tax records.

Its organization is not a complicated process, but it has many different features. All of them must be known and followed.

Control over the implementation of such reporting is carried out by a specialized institution - the Federal Tax Service.

What you need to know

Organizations maintain tax accounting in different ways. However, there is only a small list of exceptions (charitable institutions and some others) to which this rule does not apply.

The procedure for maintaining tax reporting is approved at the legislative level, the Tax Code of the Russian Federation and other regulatory documents

Both the chief accountant and the head of the enterprise should familiarize themselves in advance with the following fundamental issues:

basic concepts;
what is the goal;
the legislative framework.

Basic Concepts

To avoid all sorts of difficulties and violations when maintaining tax records, you will need to familiarize yourself with the current legislative norms.

To understand the most important points, you need to understand some terms:

tax accounting;
Accounting;
taxpayer;
personal income tax;
desk and field inspection.

NC is a procedure for collecting and generating all available data to calculate the value of the tax base.

All necessary data is taken from accounting documents. They are distributed into groups in the order specified in the Tax Code of the Russian Federation.

Accounting is a procedure for collecting and summarizing all information about existing property and its condition. Moreover, all data is indicated in monetary terms.

This point is reflected in special documents called “accounting”. As part of accounting, tax accounting can be carried out.

In case of discrepancies between accounting and tax accounting rules, certain adjustments are made in special registers.

Taxpayer - in this case, this term refers to an enterprise, individual entrepreneur, or individual engaged in commercial activities and paying tax.

The rules for keeping records of this type may differ for enterprises depending on the form of ownership. .

One of the main taxes is paid by an enterprise (tax agent) from the wages of its employees.

In the first case, all documents are transferred to the Federal Tax Service; in the second, the verification takes place at the enterprise itself.

What is the main goal

Models for organizing accounting of the type under consideration may be different. But the main goal always remains the same.

This is the collection of complete and maximum reliable information about the financial and property status of a particular enterprise.

Tax accounting also allows you to implement the following important tasks:

Internal control over compliance with tax legislation and accounting rules of this kind should be carried out by the following persons:

Chief Accountant;
supervisor;
founder.

It is important to remember that making mistakes when maintaining records of this type is punishable. Moreover, in some cases, mistakes threaten not just a fine, but also administrative and even criminal punishment.

Therefore, you should avoid this kind of precedents and take a responsible approach to filing reports and maintaining tax and accounting records.

The legislative framework

Tax registration must be carried out in accordance with the established regulations. In this case, a large number of different standards and rules must be observed.

It's worth familiarizing yourself with them in advance. Tax legislation is reformed every year - it is important to keep track of all changes.

When conducting a desk or field audit, the Federal Tax Service always first of all pays attention to everything related to innovations in the tax field.

The fundamental legal acts are the following:

	The process of eliminating double taxation
	Special aspects of taxation
	Basic rules for tax accounting
	Registers of an analytical nature for this type of accounting
	In what order is data compiled to calculate the taxable base?
	How tax accounting is formed in the case of income accounting
	The accounting procedure for certain special types of income is announced
	How is it permissible to determine the amount of sales costs?
	How are costs for trading operations calculated?

Some individual businesses have special accounting rules. They are reflected in the following NAPs:

It is worth paying maximum attention to federal legislation. This is especially true for accounting for intangible assets in commercial organizations.

Various amendments and reforms are carried out annually. All information is published on the official website of the Federal Tax Service - on the Internet.

The procedure for maintaining tax accounting in an organization

Accounting organization models may be different. But at the same time, the principle of generating tax reporting and maintaining accounting itself is the same for all enterprises - regardless of the form of ownership.

That is why you should definitely familiarize yourself with all of them. The most important questions are the following:

what principles should we follow?
methods of running an enterprise - LLC;
what problems they face;
income and expenses of the company - financial results.

What principles to follow

All principles of tax accounting are reflected in as much detail as possible in.

The most important are the following:

Monetary measurement	All information in reporting is always reflected only in monetary units, without exception
Separateness of property	Property owned by an enterprise is in a separate position if it is necessary to include it in tax accounting (affects depreciation of property)
Business continuity	The tax accounting process must be carried out continuously, without any intervals or exceptions.
Accrual principle	Represents time certainty, broken down into separate reporting periods ( , )
Sequence of application	All rules, principles, and other conditions reflected in the legislation must be applied continuously, from one reporting period to another.
Uniformity of income and expenses	Implies the reflection of all taxes in the same reporting period

The most important document in the field of tax regulation is the Tax Code of the Russian Federation. It is worth devoting as much time as possible to reviewing this document.

It is important to understand the order in which all taxes are recorded.

If errors are detected, the Federal Tax Service will allow you to finalize the reporting documentation and submit it.

But this will lead to a loss of time and a repeated desk or field inspection.

Methods of management at the enterprise

The procedure for maintaining tax records may be different in an LLC. There are two methods:

maintaining completely independent and autonomous tax accounting;
tax accounting based on accounting.

Each method has both its advantages and some important disadvantages.

Independent tax accounting, which is not integrated in any way with accounting, requires entering all important data into special registers.

The use of such a system, compared to integration with accounting, requires some increase in costs. Since all operations will need to be reflected twice (in accounting, tax accounting).

Video: tax planning and joint activities

It is much more advisable to use an integrated accounting and tax accounting system. This type of scheme is much less labor intensive.

Most of the principles of accounting and tax accounting are the same. In this case, the calculation of the tax base is allowed on the basis of accounting data.

In each case, in relation to individual LLCs, an individual accounting system must be developed. To implement this operation:

An analysis of the enterprise's activities is carried out	Accounting objects are selected (it is necessary to ensure that the rules of accounting and tax accounting coincide)
The order of application is determined	All accounting data to determine the tax base and other mandatory actions
Format is being developed	Special analytical registers for maintaining records of the format in question
The areas of separate accounting are determined	Tax and accounting (in some cases, the rules for its implementation differ significantly)
Separate accounting items are determined	—

Options for organizing tax accounting may be different. But in some cases, using joint type accounting is not possible.

In this case, the use of integration of tax and accounting accounting is impossible - due to the absence of the latter.

What problems do they face?

The preparation of tax reporting involves a large number of complex issues. The most significant ones include the following:

conducting mutual reports;
transfer of debt to a third party, repayment of debts;
payment by bill of exchange;
recognition of income when paying under a simplified taxation system.

If an enterprise uses the cash method of settlement, then all transactions are taken into account both when receiving income and when paying expenses in cash.

The situation is similar when repaying debt in another way - on the basis of. In case of mutual reporting, income recognition is allowed.

The Ministry of Finance allows the possibility of accounting for the transfer of goods to pay off debt. This moment is reflected in

The situation is similar when transferring a debt to a third party, in case of forgiveness for the goods provided. This situation is considered in

If such a situation arises, it is imperative to follow civil law.

This type of legislation makes it easy to pay off debt. But at the same time, it is necessary to remember that the payment of such a promise is not conditional.

Therefore, in order to reflect such income in tax/accounting, payment on the bill must be made.

In the absence of proper experience, some difficulties may arise when paying through electronic payment systems. Recently, such methods of conducting financial transactions are being used more and more often.

They are used by almost all individual entrepreneurs, legal entities and individuals. This point is being considered

The date of receipt of income is the day the payment is made to the person purchasing the goods. This point is reflected in tax reporting.

Income and expenses of the company (financial results)

Financial results are the income and expenses of the enterprise at the end of the reporting period. The term “income” in this context refers to the increase in economic benefits due to the receipt of assets.

In tax accounting, enterprise income can be divided into the following categories: