In Russian and European tax practices, there is a concept of indirect taxes. The essence of such taxes is that it is not a specific clearly established amount, but, which is in charge of the goods and is paid by the buyer. The main responsibility of the seller in this case - transfer funds to the State Budget of the Russian Federation.
Do I need to pay taxes from the sale of goods and services
We are talking about value added tax (so-called) and, the establishment of which is regulated by such regulatory acts:
- Tax Code of the Russian Federation;
- Decree of the Government of the Russian Federation "On the forms and rules of filling (maintaining) of documents used at" (No. 1137 of December 26, 2011);
- Order of the Federal Tax Service of Russia of 29.10.2014, No.MMW-7;
- FZ №248 dated 07.23.2013;
- Civil Code of the Russian Federation.
The payment of this tax is possible both with wholesale and retail. From the obligation to pay VAT is released:
- , the total revenue of which from the sale of goods and services in the last three months less than 2 million rubles;
- organizations involved;
- companies either using a simplified tax system;
- business working on;
In addition, such taxes may be paid in the process of implementing goods and services:
Implementation of goods and services in 1C 8.3: Examples with wiring You will find in this video:
Special types of products
Consider the peculiarities of taxation of sales of individual types of IP and companies.
Petrol
Do you know that almost half of the price of gasoline, which is installed on the gas station, make up various taxes and fees? So, when selling gasoline, the owners of the gas station are obliged to list such taxes to the state budget:
- (approximately 15%). The amount of excise is set in a fixed form by the orders of the Government of the Russian Federation, therefore it is impossible to clearly remove the percentage of excise in the total price of gasoline;
- . The tax is calculated according to the special formula and is approximately 3.6- 3.7 rubles per 1 liter of gasoline (approximately 10-15% of the value of gasoline per gas station).
The importance of paying this collection is that gasoline emissions are harmful to the environment, and one of the important functions of the state is to maximally follow the state of the ecology and maximize the conditions for residence of people.
Goods with eBay and other online stores
Until the beginning of 2017, no sales taxes were not taxes through online stores. On December 12, 2016, the President of the Russian Federation instructed the Special Commission to develop the rules of trade over the Internet, the essence of which consists in such moments:
- introduction of taxation of purchases through foreign online stores;
- introduction of additional customs duties when importing goods delivered from abroad.
All these payments should practically lie on the shoulders of Russians who actively use American and European platforms for online shopping. The draft decision did not provide for the introduction of such taxation for Russian online stores. Main goal: creating artificial price competition Western resources and increasing the popularity of Russian online stores.
VAT size should be 18% of the cost of goods, and can reach 30% of the price of goods.
This video is dedicated to selling through online goods or services:
Antiques.
In the process of selling antiques worth considering several possible points:
- if the goods were sold along the same price itself, which is purchased, the tax in the state budget is not paid. For this, the seller must have evidence in the form of checks, overhead, sales contracts, etc.;
- when selling an antique product through the store (antique shop) Organization - the seller will keep and list the personal income tax in the amount of 13% of the cost of goods;
- there is a possibility of using up to 250,000 rubles.
According to the norms of Article 86.2 of the Tax Code of the Russian Federation, in the event of a notarial design of the transactions of the sale and sale of antique property, the notary necessarily reports about such a transaction to the FTS bodies. This is the only case in which the tax by anyone learns about the transaction.
If the product is sold through the store, the NDFL in the tax lists the store accountant. If, let's say, the contract is oral or writing lies between the two individuals directly, the funds in the FTS lists the seller (if there is a need for this).
Technics
Technique is the property of a certain owner. Rules of taxation when selling property for individuals are established by the norms of Art. 217 and 220 Tax Code of the Russian Federation. From income from selling your own property based on the rules of the tax system on which they work, and the level of depreciation of the goods.
For individuals there are such rules:
- liberation from paying NDFL When selling the goods, which is owned by the host for more than 3 years (confirmation - checks, contracts with store);
- NDFL at a rate of 13% It is paid when selling goods more expensive than 250,000 rubles, or if the costs associated with its acquisition are less than the amount of income from the sale (confirmed by documenting checks, agreements, etc.).
Animals
In Article 137 of the Civil Code of the Russian Federation, it is said that animals are the same objects of ownership, as well as other movable, immovable things and objects. Accordingly, in relation to animals, it is worth applying the same taxation rules as to another property.
Irregular activities related to the sale of animals provides such tax rules:
- NDFL does not pay if the amount of income from the sale of animals is less than 250,000 rubles;
- the sale of an animal is not taxed if it was owned by the host for more than 3 years;
- property tax deduction in the amount of the amount of expenses for the purchase of an animal is applied as an alternative of up to 250 thousand rubles.
Building materials
The implementation of building materials in the Russian Federation can be carried out exclusively by legal entities or IP. According to the norms of the letter of the Ministry of Finance of the Russian Federation, 17.09.2010 No. 03-11-11 / 246 in the case of the sale of building materials it is recommended to use.
Sales tax implies a type of taxation, in which the recovery is made directly from consumers through the price of goods. Calculation of the amount of tax is carried out using the interest rate from the cost of the proposed product or service. Of course, as in any rules there are exceptions, and in the aggregate of the entire products, there is a special list that is not subject to tax on sales.
The current legislation of the country clearly establishes the rules for its accrual. Two possible options are distinguished: either sales tax is included in the price of goods directly by its manufacturer before distributing on sales channels, or recovery is made at the site of the sale of products directly by the seller. But, in any case, the consumer pays it to the manufacturer, and the latter, in turn, must list the required amount into the relevant budget fund.
If a third party participates in the sale transaction, that is, the buyer is not a final consumer, but acquires the goods to further sell it on favorable conditions, then it is necessary to provide, the so-called resale certificate. It allows the buyer to not pay the sales tax, and subsequently include it in the cost of purchased products.
At the same time, according to the legislative standards, the payer is considered a legal entity, that is, enterprises, organizations and institutions, as well as their branching branching. Determined by the monopoly authorized state bodies and law enshrined. As a rule, the maximum can reach 5%.
Under the facility to be taxed, a combination of issued goods rendered to the work performed are understood. The calculation can be made using cash, as well as in cashlessly, thanks to the dissemination of credit cards and such payment instruments, as a check, payment order, etc. When carrying out barter transactions, that is, when one product can exchange on another in the equivalent, this tax is taken into account.
If we talk about income from real estate operations, then in this case the interest rate and the rules of accrual are a bit different. The property tax implies the presence of some benefits for persons implementing their own real estate for the first time, as they are completely exempted from payments. But upon the subsequent sale of the purchase and sale of property, the payer is obliged to provide the state to the state of tax deductions in full. If the cost, such as the apartment, is not more than one million rubles, the tax is also not charged.
If the payer is interested in the question of which he will have to pay, then the cost of property should be assessed. This is explained by the fact that the rate is differentiated, and therefore depends on the amount of income received. There is such a thing as if the cost of housing does not exceed two million rubles, the taxpayer has the right to receive a deduction from the amount of the tax paid. As a rule, the deduction is calculated on the basis of 13% of the bet. The right to receive it is provided with a payer only once.
Despite the fairly tangible receipt of funds to the budget, sales tax is replaced by a tax on such a decision, over 140 countries of the world community came. Nevertheless, Americans in this regard remained conservatives and still apply exactly sales tax. Most economists argue that this position is irrational, since it does not give a positive effect for the economy.
Tax of sales - english Sales Taxis one of the types of consumption tax, which is charged directly in the outlet when buying certain goods and services. Sales tax size is usually established as a percentage of taxable prices during the sale. Some products and services can be released from this tax, because sales tax laws usually contain a list of exceptions. Laws governing the tax administration procedure may require that sales tax is included in the price or added to the price directly in the outlet.
In most countries, sales tax is charged by the seller from the buyer, and the seller lists the amount received by the government tax service. Sales tax is usually charged to selling goods, but in many cases it is also charged when selling services.
Sales tax is charged only when selling goods or services to their end consumer. To achieve this, a buyer who is not a finite consumer is usually obliged to provide the seller of the "Resale certificate" ( english Resale Certificate.), who confirms that the buyer acquires the goods to resale. In this case, the tax will be charged from each position, which is not provided with such a certificate.
In the modern world there is a tendency to transition from the usual tax on sales to a more versatile value added tax ( english Value Added Tax, Vat). Value Added Tax provides approximately 20% of tax revenues around the world, and is used in more than 140 countries. However, the United States is one of the few countries that retained the usual sales tax.
Tax systems in which sales tax is applied, often contribute to economic growth, savings and investment growth. Economists of the Organization for Economic Cooperation and Development ( english Organization for Economic Co-Operation and Development, OECD) I studied the impact of various types of taxes on the economic growth of developed countries within the OECD and found out that sales taxes are one of the least harmful taxes for economic growth.
Some economists believe that sales tax is obsolete in the modern world, since it is a large tax burden for people with low income than those with high income. However, this negative effect of sales tax could be prevented, for example, exemption from its payment with some essential goods, such as food, clothing and medicines.
Yu.I. Anine
In the Federal Law of 21.07.98 N 150-FZ "On Amendments to Amendments and Additions to Article 20 of the Law of the Russian Federation" On the Fundamentals of the Tax System in the Russian Federation "" The list of taxes of the republics in the Russian Federation and taxes of edges, regions, autonomous region, autonomous The districts are complemented by a new type of tax - sales tax.
Sales tax is paid as legal entities (including foreign) and their branches, representative offices and other separate units, independently selling goods (works, services) in the Russian Federation. Thus, given that the exceptions from the number of taxpayers in relation to the types of their activities are not done, trade organizations and their branches must pay sales tax in the general order.
With the introduction of part of the first Tax Code of the Russian Federation (hereinafter referred to as the text of the Tax Code of the Russian Federation), branches and other separate divisions of organizations are not taxpayers.
At the same time part of the second Art. The 19As of the Russian Federation found that in the manner prescribed by the Code, branches and other separate divisions of Russian organizations fulfill the obligations of these organizations on the payment of taxes and fees on the territory on which these branches and other separate divisions carry out the functions of the organization.
Accordingly, after the introduction of part of the first Tax Code of the Russian Federation, branches and other separate divisions of organizations, without being payers of sales tax, fulfill the obligations of these organizations to pay it.
As for small trade enterprises, which moved to a simplified system of taxation, accounting and reporting, for them, in accordance with the Federal Law of 29.12.95 N 222-FZ "On the simplified system of taxation, accounting and reporting for small business entities" Payment of a single tax, Calculated according to the results of economic activities of organizations for the reporting period, replaces the payment of the aggregate established by the legislation of the Russian Federation of federal, regional and local taxes and fees.
Therefore, organizations that have passed on a simplified system of taxation, accounting and reporting will not be payers for sales tax.
In addition, from the date of administration in accordance with the Federal Law of 07/31,98 N 148-FZ "On a single tax on imputed income for certain types of activities" of a single tax in the territories of the constituent entities of the Russian Federation with payers of this tax, payments to state extrabudgetary funds are not charged, as well as taxes provided for by Art. 19-21 of the Law of the Russian Federation of 27.12.91 N 2118-1 "On the basics of the tax system in the Russian Federation", with the exception of those provided for in Art. 1 of the above law.
The object of taxation tax on sales recognizes the cost of goods (works, services) implemented in retail or wholesale for cash.
Resolution of the State Statistics Committee of Russia of 19.08.98 N 89 "On approval of methodological instructions for determining the turnover of retail and wholesale trade on the principles of statistics of enterprises" it was determined that wholesale and retail trade are classified in relation to definitions data in the All-Russian classifier of types of economic activities, products and services OK 004-93, approved by the Resolution of the State Standard of Russia from 06.08.93 N 17.
Wholesale trade includes resale (sale without modification) of new or used goods to retailers, industrial, commercial or other professional users.
Retail refers to resale (sale without modification) of new or used goods for personal consumption and home use.
If bargoing organizations other than the goods purchased for resale sell products of their own production (for example, air corn, culinary products, etc.), such sales are also an object of taxing on sales.
Cash calculations are used in commercial organizations mainly in the sale of goods to the population. Therefore, the greatest amount of sales taxed by this tax is accounted for retail.
However, within the limits established by the indication of the Bank of Russia from 07.10.98 N 375-y, "to establish a maximum amount of calculation of cash in the Russian Federation between legal entities", cash calculations can be applied in mutual settlements between legal entities. The maximum amount of calculations in cash for one payment is defined in the following sizes:
Between legal entities - in the amount of 10 thousand rubles;
for consumer cooperation enterprises for goods purchased from legal entities, agricultural products, raw materials - in the amount of 15 thousand rubles;
For enterprises and organizations of trade in the general government of the execution of sentences of the Ministry of Internal Affairs of Russia (GUIN MVD of Russia) when purchasing goods from legal entities - in the amount of 15 thousand rubles.
In order to accrual sales tax for sale in cash, sales are also equated with settlements with calculations through credit and other payment cards, calculated checks of banks, transfers from bank accounts on orders of individuals, as well as the transfer of goods (work, service provision) to the population In exchange for other goods (work, services).
Thus, it is advisable to note that the factor of cash calculation take into account to accrual the sales tax in the sale of goods in retail should not be. The trading organization is obliged to charge this tax, regardless of the form of calculations with an individual.
Therefore, the value of the sales tax will include the cost of sold goods sold by cashless payment, the cost of the proprietary publications sold on the subscription, the cost of goods sold on credit, the cost of durable goods sold.
In addition, sales tax is also subject to individual supplies to legal entities using non-cash form of calculations (through credit and other payment cards, according to the calculated checks of banks).
When carrying out a legal entity of the payment for the purchased goods of securities (including bills) grounds for accrualing tax from sales.
In relation to the main activity of trade organizations, the object of taxing tax on sales is the value of the goods listed in the law of non-essential necessary to retail or wholesale for cash. To the types of goods whose value is the object of taxation by this tax, according to the law include crushing goods, expensive furniture, radio equipment, clothing, delicacious products, cars, fur, jewelry, video products, CDs.
In addition, the specified list of goods by decision of the legislative (representative) bodies of the constituent entities of the Russian Federation can be supplemented.
It is not an object of taxation of sales tax costs and bakery products, milk and milk products, vegetable oils, margarine, croup, sugar, salt, potatoes, children's and diabetic food products; children's clothing and shoes; drugs, prosthetic and orthopedic products, etc.
In order to prevent a decrease in the standard of living of low-income groups of the population, the list of essential goods whose cost is not subject to tax taxing, can be expanded by legislative (representative) bodies of the constituent entities of the Russian Federation.
If in the process of economic activity at the Trade Organization there will be a need to sell real estate (buildings, structures, land) or securities, then in carrying out such operations, sales tax is not charged.
The definition of the taxable turnover is made on the basis of the value of the goods sold (works, services), including VAT and excise taxes for the excise goods, and is paid as indirect taxes by the final consumer.
However, the calculation of sales tax differs, in particular, from the calculation of VAT primarily the absence of a test mechanism for goods acquired with sales tax and manufactured for production needs.
Letter of Russia of Russia from 31.12.98 N VG-6-01 / 930 clarified that in accordance with the requirements of documents of the system of regulatory accounting in the Russian Federation, the assessment of the property acquired for the fee is carried out by summing the actual expenditure on its purchase (see Also, the "Regulation on accounting and accounting reporting in the Russian Federation", approved by the Order of the Ministry of Finance of Russia from 29.07.98 N 34N; Regulation on accounting "Accounting for material and production reserves" (PBU 5/98), approved by the Order of the Ministry of Finance of Russia from 15.06 .98 N 25N).
Thus, the amount of sales tax paid in the acquisition of property is included in its value and refer to the cost of production (works, services) or production costs and circulation in the event that the use of this property is associated with the production and implementation process.
Example 1.
Wholesale warehouse for repairing refrigeration plants acquired a temperature sensors for the amount of 504 rubles from the supplied organization. (including VAT - 80 rubles, sales tax - 24 rubles). In the reporting period, the organization purchased goods in the amount of 120 thousand rubles. and fully implemented in the amount of 180 thousand rubles. By bank transfer. Other costs of circulation amounted to 2 thousand rubles. (Accounting policies for tax purposes - payment).
Dt 41 Kt 60 - 100 000 rub. - Called goods acquired for resale;
Dr. 10 Kt 60 - 424 rubles. - recruited spare parts (taking into account the sales tax paid when acquired);
Dt 19 Kt 60 - 20 000 rub. - accounting by VAT on goods purchased for resale;
Dr. 19 Kt 60 - 80 rubles. - accounting by VAT according to the accepted spare parts;
Dr. 60 Kt 50 - 504 rub. - paid acquired spare parts;
Dt 68, subaccount "Calculations on VAT", Kt 19 - 80 rubles. - related to the calculations with the budget amount of VAT on spare parts;
Dr. 60 Kt 51 - 120,000 rubles. - paid goods acquired for resale;
Dt 68, subaccount "Calculations on VAT", Kt 19 - 20 000 rubles. - related to the calculations with the budget amount of VAT on goods purchased for resale;
Dt 44 Kt 10 - 424 rubles. - related to the costs of appeal the cost of spare parts (taking into account the tax on sales paid upon their acquisition);
Dt 46 Kt 41 - 100,000 rubles. - the cost of the implemented goods acquired for resale are written off;
Dt 46 K-T 44 - 2424 rubles. - written off costs of circulation of the reporting period;
Dt 62 Kt 46 - 180 720 rub. - Disclaimed documents are discharged to the buyer on the goods sold;
Dt 46 Kt 76, subaccount "Calculations on VAT", - 30 120 rubles. - Accrued VAT with revolutions for the sale of goods;
Dt 51 K-T 62 - 180 720 rub. - received payment from the buyer for the products sold;
Dt 76 Kt 68, subaccount "Calculations on VAT", - 30 120 rubles. - Accrued to the budget amount of VAT.
In a similar order, sales tax paid by trade (procurement, supplied, sales, wholesale, retail, etc.) enterprises for goods acquired by them for further implementation, the cost of which is reflected in the account 41 "goods".
In the implementation of goods taxable sales, both in bulk and retail the amount determined by the taxpayer at the rate set by the local authority (no more than 5% of the taxable turnover), is included in the price of the goods that makes it possible to pay by the Buyer (Customer), And it is reflected in accounting on the debit of account 62 "Calculations with customers and customers" and account loan 46 "Sales of products (works, services)".
The amount of sales tax to be transferred to the budget is recorded on the debit of account 46 "Sales (works, services)" and credit account 68 "Calculations with the budget" on a separate subaccount.
Example 2.
The supply and sales organization acquired beef carcass in the individual entrepreneur in the amount of 21,000 rubles. (sales tax - 1,000 rubles), and then implemented their store for cash. Sales price excluding VAT and sales tax amounted to 30,000 rubles.
In order to simplify the example, it is assumed that the organization did not suffer the costs of meat preparation.
Dt 41 Kt 60 - 21 000 rubles. - acquired goods acquired;
Dr. 60 Kt 50 - 21 000 rubles. - paid purchased goods;
Dt 46 Kt 41 - 21,000 rubles. - Written off the cost of goods sold.
When the settlement documents are discharged, the buyer (store) should be in the prescribed manner identified VAT and sales tax imposed by the Buyer.
In this example, the amount of VAT will be 6,000 rubles. (30 000 * 20%), sales tax amount - 1800 rubles. [(30 000 rubles. + 6,000 rubles.) * 5%];
Dt 62 K-T 46 - 37 800 rub. - Disclaimed documents are discharged to the buyer on the goods sold;
Dt 50 Kt 62 - 37 800 rub. - received payment from the buyer for the products sold;
Dt 46 Kt 76, subaccount "Calculations on VAT", - 6000 rubles. - Accrued VAT;
Dt 46 Kt 68, subaccount "Calculations for sales tax", - 1,800 rubles. - accrued sales tax;
Dt 76 K-T 68, subaccount "Calculations on VAT", - 6000 rubles. - Accrued to the budget amount of VAT from revolutions for the sale of goods.
There are often situations when the purchased goods are paid by the buyer at the same time as cash and the transfer of funds from the current account.
In this case, it should be borne in mind that sales tax applies only by cash withdrawn. Therefore, when concluding contracts with buyers, it should be provided for that in the case of calculations for the goods in cash (in the established limiting calculations for one payment), the amount due to the payment on the invoice in the invoice during non-cash settlements increases by the amount of sales tax.
Example 3.
Lesotorgaya base has implemented a lumber in the amount of 32,820 rubles. Payment arrived partly by bank transfer in the amount of 24,000 rubles, partially in cash in the cashier of the enterprise in the amount of 8820 rubles. The purchase value of sawn timber was 18,000 rubles. (VAT - 3000 rubles)
Dt 41 Kt 60 - 15 000 rub. - acquired goods acquired;
Dr. 19 Kt 60 - 3000 rubles. - reflected the amount of value added tax filed by suppliers;
Dr. 60 Kt 51 - 18,000 rubles. - paid purchased goods;
Dr. 68 Kt 19 - 3000 rubles. - attributed to the calculations with the budget amount of VAT on purchased goods;
Dt 46 Kt 41 - 15 000 rubles. - the cost of goods sold is written off;
Dt 62 K-T 46 - 32 820 rub. - Disclaimers are discharged to customers;
Dt 46 Kt 76, subaccount "Calculations on VAT", - 5400 rubles. - Accrued VAT on the goods sold;
Dt 50 Kt 62 - 8820 rub. - received payment from the buyer for the cash with cash;
Dt 51 K-T 62 - 24,000 rubles. - received payment from the buyer for the goods sold by non-cash transmission;
Dt 46 Kt 68, subaccount "Calculations on sales tax", - 420 rubles. - accrued sales tax;
Dt 76 Kt 68, subaccount "Calculations on VAT", - 5400 rubles. - Accrued to the budget amount of VAT from revolutions for the sale of goods.
In the event of non-taxing from buyers the amount of sales tax, due to the goods implemented in cash, settlements with the sales tax budget should be carried out at the expense of the profit remaining at the disposal of the enterprise, and reflect on the debit of account 88 "Retained earnings (uncovered loss)" and account loan 68 "Calculations with the budget", subaccount "Sales Tax".
Retailers should pay attention to the fact that the methods of determining the objects of taxing tax on sales and VAT are fundamentally different for them. In accordance with the Law of the Russian Federation of 06.12.91 N 1992-1 "On Value Added Tax" in the implementation of goods to retail the turnover, taxable VAT is determined in the form of a difference between sales prices and prices for which settlements are made with suppliers at that time As sales tax is calculated from all the cost of goods sold (including VAT and excise taxes).
In addition, based on the features of accounting in retailers in retail organizations in order to determine the tax on sales to be attributed to the calculations with the budget, it is necessary to apply the estimated bid that allows you to extract the amount of sales tax, accounted for in the sale price of the goods.
The estimated sales tax rate in relation to a direct rate set in the amount of 5% is determined in the following order:
The cost of the goods presented to the buyer is determined by the formula 100% + 5% (conditional) \u003d 105%, where 100% - free market (retail) price of goods, 5% (conditionally) - sale tax;
The estimated rate defined as the share of sales tax in the revenue from the sale of goods in this case will be 4.76%.
One of the problems not regulated by tax legislation is the legality of excluding sales tax from turnover taxable VAT in the sale of goods in retail mode.
As already noted, the turnover taxed by VAT, in the indicated case, is a revenue from the sale of goods less the cost of goods paid to suppliers upon their acquisition. Any deductions from the taxable base specified in this order are not provided.
However, if you adhere to the opinion that sales tax is not excluded when accrued by VAT, a situation is created when an inclusion of VAT is becoming not only the difference between sales prices and prices for purchasing goods, but also sales tax charged from buyers over sales prices is not provided The above-mentioned order.
Consider the procedure for calculating sales tax by retail organizations on the example of an organization leading the accounting of goods at prior prices.
Example 4.
Grocery store implemented goods taxable sales, in the amount of 110,000 rubles. The purchase value of the goods sold amounted to 88,000 rubles. (in view of VAT).
In order to simplify the example, it is customary that all implemented goods are subject to VAT at a rate of 10%.
Dt 41 Kt 60 - 88 000 rub. - acquired goods acquired;
Dt 41 Kt 42 - 22 000 rub. (88,000 rubles. X 25%) - reflected a trade margin on credited goods;
Dr. 60 Kt 51 - 88 000 rub. - paid purchased goods;
Dt 50 Kt 46 - 110,000 rubles. - reflected revenue from the sale of goods;
Dt 46 Kt 41 - 110,000 rubles. - written off the cost of the goods implemented;
Dt 46 Kt 42 - 22 000 rub. (red) - reversed the sum of the trading charge;
Dt 46 Kt 68, subaccount "Calculations for sales tax", - 5238 rubles. (110,000 rubles * 5% - accrued sales tax;
Dt 46 Kt 68, subaccount "Calculations on VAT", - 1523.7 rubles. [(22 000 rub. - 5238 rubles.) * 9.09%] - accrued VAT with the sum of the trading charge.
The movement of goods sold in retail with sales tax, which is recorded at bostern prices, is reflected by identical records (without the use of the account 42 "trade markup).
In order to determine the object of tax on sales tax to retail supplies, taxable taxes, also equal to the transfer of goods (performance, service provision) to the population in exchange for other goods (works, services).
Therefore, the remuneration of workers of the trade organization (including the issuance of premiums, remunerations) goods acquired for resale or own production, barter deliveries of goods under contracts with individuals, as well as the natural payment of the services provided by them should be included in the turnover taxable sales.
In the accounting of the organization, the cost of natural products (finished products, goods) issued to the repayment of the wage arrears listed by employees, reflected in the debit of account 46 "Sales (works, services)."
The amount of sales tax payable to the budget is calculated at the estimated bid on the basis of the amount of wage repaired debt. The specified tax amount is written off from the debit of account 46 "Sales Credit 68" Calculations with the budget ", subaccount" Calculations for sales tax ".
Example 5.
The store on account of repayment of wage arrears released household appliances in the amount of 42,000 rubles. The purchase value of the released goods amounted to 30,000 rubles.
Dt 20 Kt 70 - 42 000 rub. - Accrued salary to employees;
Dt 70 Kt 46 - 42 000 rubles. - reflects the payment of wages to employees;
Dt 46 Kt 41 - 30 000 rubles. - reflects the cost of goods implemented in the account of paying off payroll;
Dt 46 Kt 68, subaccount "Calculations on sales tax", - 2000 rubles. (42 000 rubles * 5% - accrued sales tax;
Dt 46 Kt 68, subaccount "Calculations on VAT", - 1667 rubles. [(12,000 rubles. - 2000 rubles.) * 16.67%] - accrued VAT with the sum of the trading charge.
Separately, we should consider the use of sales tax in the implementation of goods for cash under the Commission's contracts.
If, according to the terms of the Commission's contract, the sale of goods is made by the commissioner who participates in the calculations, sales tax should be charged with the buyers by the commission agent and to pay them to the budget in the manner prescribed by the law of the constituent entity of the Russian Federation on the territory of which this tax is available and selling goods. At the same time, the tax is charged by a commissioner from buyers based on the full price of selling goods, including commission remuneration. Comituent upon receipt of revenue from the commissioner, both in cash and non-cash funds a sales tax should not be paid.
In the accounting registration of the commissioner, sales tax charges are reflected in the following order.
The amount to be paid for goods by buyers with regard to sales tax is recorded by a commissioner on credit account 76 "Calculations with different debtors and creditors" in correspondence with a score of 50 "Cashier". The accrual of sales tax is reflected on the account of account 46 "Sales of products (works, services)" and the debit of account 76 "Calculations with different debtors and creditors". The amount of sales tax payable to the budget by the commissioner is written off from the debit of account 46 "Sales (works, services)" on credit of account 68 "Calculations with a budget", subaccount "Calculations for sales tax". The amount of sales tax to be transferred to the budget is reflected in the debt debit of 68 "Calculations with the budget" in correspondence with the account loan 51 "Settlement Account".
Example 6.
The supplied and sales organization, which is a commissioner with participation in the calculations, implemented perfumery-cosmetics for cash pharmacy. Sales price without sales tax is 300,000 rubles. Accounting policy for tax purposes - on shipment.
Dr. 004 - 240,000 rubles. - Products from the Committee;
Dt 19 Kt 76 - 40 000 rub. - on the amount of VAT filed by the Comitant;
Dr. 62 Kt 76 - 318 000 rub. - Details are discharged to the buyer for sold goods;
Dt 50 Kt 62 - 318 000 rub. - payment received from the buyer;
K-T 004 - 240,000 rubles. - the cost of goods sold is written off;
Dt 76 Kt 68 - 18 000 rub. - reflected sales tax;
Dt 76 Kt 68, subaccount "Calculations on VAT, - 40,000 rubles. - Accrued VAT from the cost of goods sold;
Dt 76 Kt 46 - 60 000 rub. - reflected the amount of commission, due to the commissioner (including VAT);
Dt 46 Kt 68 - 10 000 rub. - accrued VAT from the amount of commission;
Dt 76 Kt 51 - 240,000 rubles. - revenue from the sale of goods is listed by the committee;
Dt 68 Kt 19 - 40 000 rub. - Repended on calculations with the budget of VAT on goods transferred to the commission.
If, according to the terms of the Commission's contract, the commission agent does not participate in the calculations for the goods and the sale of goods to buyers produced by a committee, sales tax must be charged with buyers by a committee and pay them to the budget. At the same time, the tax is charged by a committee from buyers based on the full price of selling goods, including a commission fee commission. Upon receipt by the commissioner of remuneration from the Committee, both in cash and non-cash funds, sales tax is not paid. The amount of sales tax, accrued in this case by the Comitant, is reflected on the credit of the account 46 "Sales (works, services), subaccount" Sales Tax "and the debit of an account 50" Cash ". The amount of sales tax payable to the budget of the Committee is written off the debit of account 46 "Sales (works, services)" on credit account 68 "Calculations with the budget". The amount of sales tax listed in the budget is reflected in the debit of account 68 "Calculations with the budget" in correspondence with the account loan 51 "Current Account".
In conclusion, it should be noted that since the decision of the local authority on the introduction of the tax of sales taxes on the territory of the Russian Federation on all goods falling under the taxation, including the goods received in accounting before its introduction, accrual and payment of this tax is made In the general order.
If a trade organization in one reporting period implements goods as taxable and not taxable sales, in order to fulfill tax liabilities, it should be part of separate accounting for the implementation of such goods with a reflection of their value on the relevant subaccounts of account 46 "Sales of products (works, services). "
The procedure for conducting separate accounting in accordance with the order of the Ministry of Finance of Russia of 09.12.98 N 60N "On Approval of the Accounting Regulation" The accounting policy of the PBU 1/98 organization should be issued by the relevant organizational and administrative documentation (orders, orders, etc.) and approved by the head of the organization.
Sales tax refers to regional taxes. It is established by the Tax Code of the Russian Federation, it is commissioned in accordance with it by the laws of the constituent entities of the Russian Federation and is obligatory to pay throughout the relevant subject of the Russian Federation.
The law of the subject of the Russian Federation defines the tax rate, the procedure and timing of its payment, the form of reporting.
Nayugoshapets are organizations and individual entrepreneurs if they implement goods, work, services in the territory of the subject of the Russian Federation, which establishes this tax.
The object of taxation is the operations for the implementation of individuals, works, services in the territory of the constituent entity of the Russian Federation. Implementation operations are recognized as an object of taxation in the event that the implementation is carried out in cash, as well as using settlement or
credit bank cards. Part of the operations are not subject to taxation, the implementation of the implementation:
Bread and bakery products, milk and milk products, vegetable oils, margarine, flour, bird eggs, croup, sugar, salt, potatoes, children's and diabetic food products;
Children's clothing and shoes;
Drugs, prosthetic and orthopedic products;
Housing and communal services, services for renting in the population of residential premises, as well as services for the provision of housing in hostels;
Buildings, structures, land plots and other objects related to real estate, as well as securities,
Vouchers (cowards) in sanatorium and recruitment institutions, recreation institutions implemented by disabled;
Goods, works, services related to the educational, educational and industrial, scientific or educational process and educational institutions produced;
Educational and scientific book products;
Services for the maintenance of children in preschool institutions and care for patients and the elderly;
Passenger transportation services for the transport of general use of the municipality (with the exception of taxis), as well as services for the transport of passengers in the suburban message by sea, river, rail and road;
Other operations.
The tax base is defined as the value of the goods implemented, works, services, calculated on the basis of the prices of the prices (tariffs), taking into account VAT and excise taxes without including tax. The tax period is set as a calendar month.
The Nayugovaya rate is established by the laws of the constituent entities of the Russian Federation in the amount not higher than 5%. It is not allowed to establish differentiated tax rates in relation to operations on the implementation of certain types of goods, works, services, depending on who is a taxpayer or buyer of goods, works, services.
The amount of tax is calculated as an respective tax base of the tax base. The amount of tax is included in the taxpayer in the price of the goods, work, the services imposed on the payment by the buyer.
The tax is paid at the place of implementation of operations on the sale of goods, works, services to be taxed.
The date of the implementation of operations for the sale of goods, works, services recognized as the object of taxation is considered the day of receipt of funds for the goods, work, services for bank accounts, or the day of revenue receipt to the cashier, or the day of the transfer of goods, works, services to the buyer.
An organization that performs operations for the sale of goods, works, services through its separate divisions that are outside the location of this organization pays tax on the territory of the subject of the Russian Federation, in which operations are being implemented, based on the cost of goods sold through this, works Services.
