Tax burden for income tax and VAT. Input VAT in income tax expenses Deduction of VAT and income tax

Today we will look at how the income tax base is calculated and what income and expenses are taken into account when calculating the tax.

Income subject to income tax

What is the organization's income? This issue is covered in the Tax Code of the Russian Federation in articles 249 (income related to sales), 250 (non-operating income), 251 (income not subject to taxation).

Income subject to taxation:

from sales (revenue from sales).
non-operating (all other income). The list of these incomes is long; it is better to read them in the original, that is, in the tax code.

Income not subject to taxation

There are also a sufficient number of them listed in Article 251, the most common:

income in the form of property, property rights received in the form of an advance, pledge, deposit

income in the form of property received free of charge from:
a) an organization in which the recipient of income has a share of more than 50% in the authorized capital,
b) an organization that has a share in the authorized capital of the recipient of more than 50%,
c) an individual, if this person has a share in the authorized capital of the recipient of more than 50%.
VAT charged to buyers.

Income tax: calculation of the tax base

The figure below shows the procedure for calculating the tax base and income tax.

Expenses taken into account when calculating income tax

The Tax Code of the Russian Federation deals with expenses in Articles 253 (expenses related to sales and production), 265 (non-operating expenses) and 270 (not taken into account).

The list of expenses that are not taken into account when calculating tax is very extensive and specific. But you need to keep in mind that there are certain requirements for expenses.
According to Art. 252 of the Tax Code of the Russian Federation, expenses are recognized as justified (that is, economically justified) and documented expenses that arise in the course of the enterprise’s activities. In addition, costs are recognized as expenses if they are the result of activities aimed at generating income. These are very important requirements for determining expenses.

In order to avoid unnecessary questions from the tax inspectorate, it is necessary that the organization can confirm that the costs attributed to expenses actually meet these requirements. True, the tax code does not explain in any way what exactly is meant by “economically justified” and “aimed at generating income.” In connection with this, in practice, many disputes often arise between the tax authorities and the organization.
VAT when calculating income tax.

Separately, I would like to note about →

If an organization is a VAT payer, then the amount of this VAT is not taken into account when determining profit. That is, the taxpayer does not include VAT charged to customers in the amount of income, and does not take into account the VAT paid to suppliers in the amount of expenses. The exception is the cases described in Art. 170 of the Tax Code of the Russian Federation, according to which VAT is applied to the costs of production and sale of goods, works, and services.

If an organization is not a VAT payer, then by definition it does not charge VAT to its customers, which means it is not included in its income from the start. And VAT charged by suppliers is included in expenses, as in accounting.

I also offer you a comparison of income and expenses in tax and accounting for some operations (accounting entries are given for trading enterprises).

Income taken into account for taxation

the name of the operation		Name of income in tax accounting
Revenues from sales	Revenue from sales is reflected (D62 K90.1) VAT is withheld from sales (D90.3 K68.VAT)	Income from sales (excluding VAT) clause 1 of Article 249
Proceeds from the sale of fixed assets	Revenue from the sale of fixed assets is reflected (D62 K91.1). VAT is withheld from sales (D91.3 K68.VAT)	Not recognized as income
Receiving money or goods for free	The gratuitous receipt of money is reflected (D50 (51) K91.1) The gratuitous receipt of goods is reflected (D41 K98)	Non-operating income: property received free of charge (clause 8 of Article 250) (there are exceptions specified in Article 251)
Interest received under the loan agreement	Interest receivable accrued (D58 K91)	Non-operating income: interest received under a loan agreement (clause 6 of Article 250)
Fine from the counterparty for violating the terms of the contract	A fine has been accrued to be received from the counterparty (D76 K91.1) VAT has been withheld from the fine (D91.3 K68.VAT)	Non-operating income: sanctions recognized by the debtor (clause 3 of Article 250)
Surplus of fixed assets identified as a result of inventory	Surplus of fixed assets is included in other income (D01 K91.1)	Non-operating income: the cost of surpluses identified during inventory (clause 20, article 250)

Expenses taken into account for tax purposes

the name of the operation	Reflection of the transaction in accounting	Name of expense in tax accounting
Cost of goods sold	The cost of goods sold was written off (D90.2 K41)	Direct expenses: cost of goods sold (Article 320)
Shipping costs	Transportation costs written off (D44 K76)	Direct costs: transportation costs for delivery (Article 320)
Purchase of materials for production	Materials have been capitalized (D10 K60) VAT has been allocated on materials (D19 K60)	Material costs for the purchase of raw materials excluding VAT (clause 1.1 of Article 254)
Wage	Salary accrued (D44 K70)	Labor costs (Clause 1, Article 255)
Depreciation	Depreciation has been accrued on fixed assets (D44 K02)	Amount of accrued depreciation (clause 2 of Article 253)
Repair of fixed assets	OS repair costs written off (D44 K71)	Other expenses: expenses for OS repairs (clause 1 of Article 260)
Insurance premiums	for payment to the Pension Fund (D44 K69)	Other expenses associated with production and sales (clause 1.1 of Article 264)
Property tax	Property tax has been assessed for payment to the budget (D91.2 K68.Property)	Other costs associated with production and sales (clause 1.1 of Article 264)
Rent	Rent accrued (D44 K76)	Other expenses associated with production and sales (Clause 1.10, Article 264)
Interest on loans	Interest accrued for using the loan (D91.2 K66 (67))	Non-operating expenses: interest on debt obligations (clause 1.2 of Article 265)
Payments for bank services	Paid for bank services (D91.2 K51)	Non-operating expenses: expenses for banking services (clause 1.15 of article 265)

Of course, a small part of the operations is indicated here, but the accountant can independently supplement this table depending on the characteristics of the activities of a particular organization.

Knowing the income and expenses of the organization, we will determine profit as the difference between income and expenses, and based on the profit, we can calculate the amount of tax. All that remains is to figure out the tax rates for income tax. This is what we will do in .

Income tax and VAT difference

Discrepancy between VAT and income tax: how to explain

The company had to prove that the revenue in the income tax return should not coincide with the size of the tax bases reflected in the VAT returns. And also that the expenses in the income statement and in the financial results statement should not be the same. In addition, it was necessary to prove that when calculating the allowable share of deductions, advances do not need to be taken into account

Explanations of discrepancies between income in income tax and VAT returns

Home → Primary documents (filling samples) → Explanations of discrepancies between income in income tax and VAT returns

When conducting a desk audit, tax officials often compare information from different taxpayer declarations with each other. This includes comparing revenue data, for example, at the end of the year from the income tax return and VAT returns (indicators from quarterly VAT returns are summed up). And if the values do not match, inspectors, as a rule, require the organization to provide explanations or make changes to the submitted reports (clause 3 of Article 88 of the Tax Code of the Russian Federation).

However, discrepancies in amounts do not always indicate an error in the declaration, and therefore do not require corrections to be made to it. This is what you will need to tell the tax authorities about.

Where do discrepancies in income tax and VAT returns come from?

If there are no errors in the submitted information, then why do discrepancies arise? Usually due to different accounting rules for different taxes.

Ideally, the taxpayer’s reporting should comply with the following equality:

However, in practice it is observed extremely rarely. After all, if an organization, for example, received dividends during the year, then for profit tax purposes they had to be taken into account (clause 1 of Article 250 of the Tax Code of the Russian Federation), but did not need to be included in the VAT base. The following are taken into account in the same way:

At the same time, for example, the gratuitous transfer of goods (work, services) is subject to VAT, but does not generate income for profit tax purposes (clause 1, clause 1, article 146, clause 2, article 154 of the Tax Code of the Russian Federation).

In other words, discrepancies in revenue figures in accordance with income tax and VAT returns can be fully explained by accounting requirements. And the task of the organization is to correctly present all this in explanations.

When to submit clarifications

Explanations must be submitted within 5 working days following the day the request was received from the tax authorities (clause 3 of Article 88 of the Tax Code of the Russian Federation). It should not be ignored, since this may become an additional argument for inspectors to order an on-site inspection of the organization (clause 9 of Appendix No. 2 to Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/).

Explanations about the reasons for discrepancies between incomes in declarations: sample

Explanations of reasons for discrepancies (form)

VAT and expenses when calculating income tax

VAT amounts are obligatory paid by business entities. When making calculations to calculate the amount of income tax, entrepreneurs often cannot understand where to put this VAT and what to attribute it to. The inclusion of VAT in income tax expenses is carried out in certain cases, which we will consider below.

When can input VAT be included in expenses?

Article 264 of the Tax Code of the Russian Federation regulates these features.

According to its first paragraph, taxes that are not included in the list of Article 270 are other expenses associated with the sale of goods and the process of their production. Art. 270 also indicates that the amount of taxes presented to the end consumer by the seller is not used to determine the amount of the tax base. Input VAT is taken into account as expenses for profit tax purposes if the taxpayer is exempt from VAT or pays it when purchasing goods. According to the article, these nuances are called “Other”. The article itself states that VAT paid by the taxpayer when purchasing necessary goods for the production process or when importing certain goods into the customs territory of the Russian Federation is not included in the expense column.

If a taxpayer purchases goods for inclusion in fixed assets and production of goods, then the VAT paid for their purchase is deducted or calculated in the amount of fixed assets in the same proportion as these funds are used for production.
Article 170 regulates the inclusion of input VAT in expenses, although in a large number of cases its payment is made at the expense of the taxpayer.

Example. The exporting company that sells household appliances did not provide documentary evidence of importation. In this case, she pays VAT, but the foreign buyer is not charged VAT directly. In theory, the amount of VAT should be classified as an expense, but according to Article 170, in which this situation is not stated as “Other,” the amount of VAT paid will be included in income. Although on the basis of Art. 270 it is by this amount that the company’s income must be reduced to calculate the tax on its profits.

If VAT amounts attributable to the enterprise’s excess advertising costs are not approved for deduction, then they are not taken into account in the list of expenses. Standard advertising expenses are taken into account for calculating income tax and are deductible if they do not exceed 1% of revenue received from the sale of goods or services. The amount of VAT that is not deducted is paid from the taxpayer’s own funds. This is especially true in the case when the payer pays for goods purchased by him with his own property, and its value in the invoice is indicated lower than the market value.
Taxes are taken into account in a special way when writing off loans and debts. If this is a debt that arose on the basis of budgetary relations, then the VAT amounts are not taken into account when calculating income tax. When the debt is written off for a long time, or if the creditor is liquidated, then such an amount will become non-operating income, and taxes on it will become a non-operating expense.
Also, VAT is included in income tax expenses if the bank, insurance organization or private pension fund paid it when purchasing goods and services to maintain its operation.
If the amount of VAT is paid during the accrual of a certain penalty, then such costs are included in non-operating expenses and are not used to calculate income tax (Article 170 of the Tax Code of the Russian Federation).

Important aspects about accounting for VAT in income tax can be learned from the video:

Enterprise profit and the place of VAT in it

The profit of an enterprise is the difference between its income and expenses.

Income tax and VAT

It is determined after taking into account deductions and discounts that are due to the business entity. Where is the place of VAT in this case?

An organization operating on OSNO, operating on legal terms, is a registered VAT payer. In this case, the amount of VAT that it charges to the buyer is not indicated in the list of expenses, as is the amount of VAT that the organization pays to the supplier.

If an enterprise is not a VAT payer, then it does not receive income from it, since it does not present this amount to the end consumer. The calculated amounts of VAT that the organization paid to suppliers are taken into account in expense items.

VAT comes into contact with income tax in the cases specified in Article 170 of the Tax Code of the Russian Federation, where VAT refers to the category of production costs and sales of goods.

Income tax is a direct tax that affects the calculation of all indirect taxes and deductions made. The peculiarities of VAT accounting have a special place in the regulation of such processes.

So, income tax is calculated as follows: from the proceeds excluding VAT, subtract expenses without taking into account the amount of VAT, add non-operating income, subtract non-operating expenses and multiply the resulting number by the interest rate on the tax. In some cases, which are regulated by Art. 170 of the Tax Code of the Russian Federation, VAT paid can be classified as expenses, and with its help, a reduction in income tax can be achieved. But you need to make sure that you have the right to such a calculation. Such situations often become controversial for the taxpayer and the tax inspectorate and are resolved in court, but regulatory legal documentation, examined from the right angle, can help prove one’s case.

Discrepancies between profit and VAT, accounting and profit reporting

During desk audits, tax officials use special control ratios. They are only available on the old website of the Federal Tax Service via a link in the “Tax Reporting” section. What do tax authorities most often compare and why do they ask for clarification?

Income tax return and financial statements

What is reconciled in income: inspectors compare revenue in the financial results statement with the same values in the income statement (line 010 of sheet 02). And other income - with non-operating income (line 020 of sheet 02).

How to explain the discrepancies. The discrepancies are obvious if part of the business is transferred to imputation. There will be no income in the declaration, but there is revenue in the accounting. Differences with the cash flow statement also do not indicate violations. For example, if a company received an advance payment, then the company will reflect the receipt of money in the accounting report, but not in the profit report.

What is verified in expenses: in the declaration - lines 010–020 of Appendix 2 to sheet 02, and in the report on financial results - cost of sales (line 2120). For inspectors, it is suspicious if there are fewer expenses in accounting than in the declaration.

How to explain the discrepancies. The main reason for the differences is different rules for recognizing expenses. For example, in accounting a company uses a linear depreciation method, but in tax accounting it uses a non-linear method. Or applies bonus depreciation. In addition, the same costs can be classified as different types of expenses. For example, in accounting, the company included delivery costs in the cost of fixed assets, and in tax accounting wrote off them as other expenses.

Income tax and VAT declaration

What is reconciled in income: the sum of lines 010–040 of section 3 of the VAT return for four quarters must match the income (lines 010–020 of sheet 02) in the annual income tax return.

How to explain the discrepancies. Coincidence is the exception rather than the rule. It is not difficult to explain the discrepancies between profit and VAT. For some transactions, income must be recognized under income tax, but they are not subject to VAT. For example, surpluses identified during inventory, restored reserves, etc. Or, conversely, income is not included in the profit base, but the company pays VAT. For example, when transferring goods for one’s own needs (subclause 2, clause 1, article 146 of the Tax Code of the Russian Federation). In addition, income may be recorded in different periods due to a discrepancy between the date of shipment and the moment of transfer of ownership. For example, if the goods were shipped in December, but ownership transferred in January. The company takes into account income this year, and VAT - for the fourth quarter of last year (clause 1 of article 167 of the Tax Code of the Russian Federation).

The manufacturer or seller charges VAT on his selling price; together price + VAT constitutes gross revenue. Without VAT, this is net revenue. The seller then gives this accrued VAT to the state. Profit is net revenue reduced by the expenses of the enterprise, i.e. it is income from activities. This income is subject to income tax. VAT is not taken into account in the calculation of income tax; all indicators - income and expenses - are taken in “pure” form - without VAT. To simplify, revenue is, for example, what was received at the store’s cash register, but you understand that this is not profit.

income tax and VAT difference

The store needs to buy goods, pay rent, taxes and salaries, and what remains is profit.

Revenue is gross, and profit is net.

The same as the accrued salary from the one received in hand.

Roughly, revenue is income. Profit is income minus VAT expense - value added tax. bought for 10 - (processed/not processed) sold for 15. (15-10 is the added value. Tax is paid on it)

Revenue is the amount you receive by selling something, but you must pay the person who sold it to you for that item. The difference between these two amounts will be your profit, unless, of course, you sell for more than you paid, otherwise you will receive a loss rather than a profit

Yeah. here is the question?)) The wording itself. Let's take wholesale trade as an example. VAT is Value Added Tax, and added value is the profit that we have added. I think here two taxes are essentially removed from one profit! Comrades, we have been deceived with beautiful words for a long time. Let me explain with simple numbers: for example, we bought a product for 100 rubles + 20 rubles VAT (20%) = paid 120 rubles and added up, for example, 30%. Total: 130 rubles per product + 26 rubles VAT (20%) = sold for 156 rubles. VAT (20%) payable to the state 26-20 = 6 rubles. How did it turn out? I hope you agree that 30% here is 30 rubles, that is, this is our profit? And now we simply calculate 20% from 30 rubles and get those same 6 rubles. due! Now, of course, you will begin to be indignant, saying that this was already understandable! Yes! It's clear! But I don’t understand why, after paying one tax on profit, you then also pay income tax and NOBODY IS OUTRAGED???? Isn't this double taxation??? Now explain to me WHY???? WHY DO WE PAY THIS???

Revenue is everything that came to you during the reporting period in cash and non-cash. Income is the difference between what you come in and your expenses. If you received less than you spent, you are unprofitable and do not pay VAT. Only you will be immediately taken to a desk check. The state does not allow the idea that a business can be unprofitable.

You can do it again for dummies: if I bought for 30,000 without VAT, and sold for 42,000 with VAT. how much VAT am I required to pay?

As is known, tax legislation allows (works, services), as well as property rights that are acquired to carry out transactions recognized as objects of taxation for this tax (clause 2 of Article 171 of the Tax Code). We are, in particular, interested in such objects as the sale of goods (work, services) and property rights, as well as the transfer of goods (performance of work, provision of services) for our own needs, the costs of which are in no way deductible under. And all this applies only to operations carried out on the territory of the Russian Federation.

But, as often happens, tax authorities, without having time to authorize this or that action, formulate a number of conditions after which, if they are not met, it becomes either difficult or impossible to use benefits and deductions.

Thus, “in the world” there is a kind of unwritten rule: if the taxpayer does not have the right to take into account expenses incurred when forming the tax base for income tax, then one can forget about VAT deductions. In other words, tax authorities are ready to reimburse indirect taxes only if they consider the costs of purchasing goods, performing work, providing services or property rights to be economically justified.

Note. Tax authorities believe that if the taxpayer does not have the right to take into account expenses when forming the income tax base, then one can forget about VAT deductions.

It is impossible to limit ourselves to this rule alone to resolve the issue of the legality of deducting VAT. It does not say what serves as confirmation of the fact that goods (work, services), as well as property rights, were acquired for the specified purpose. Moreover, in the general case, VAT is charged on revenue generated according to accounting rules (Account Credit 90 “Revenue”). Consequently, confirmation of the fact of using what was purchased for taxable transactions can be considered the recognition of these costs as expenses for production and sales not in tax accounting, but in accounting. And there such costs are equal to the costs of ordinary activities.

The main argument that guides the tax authorities is related to clause 7 of Art. 171 of the Code: if in accordance with Ch. 25 of the Code, expenses are accepted for taxation purposes according to the standards; VAT amounts on such expenses are subject to deduction in the amount corresponding to the specified standards (clause 7 of Article 171 of the Tax Code of the Russian Federation). As a result, the tax authorities decided for themselves: if expenses are not accepted for income tax purposes, then VAT on them is not accepted for deduction.

As for construction and installation work for own consumption, those amounts of VAT that relate to property are subject to deductions:

Firstly, intended for carrying out transactions taxable in accordance with Sec. 21 Code;

Secondly, the cost of which is subject to inclusion in expenses (including through depreciation deductions) when calculating income tax (clause 6 of Article 171 of the Tax Code of the Russian Federation). That is, here too the tax authorities see a contextual connection between VAT and income tax.

Not only tax authorities, but also the Russian Ministry of Finance proceed from the same logic when they demand that VAT be restored when writing off unfinished construction projects and under-depreciated fixed assets for stolen or otherwise lost goods.

But each time one problem is confirmed - legislation is not always subject to logic. And if tax officials sometimes pull the blanket over themselves, the courts try to protect payers.

Note. A far-fetched condition

The Moscow Arbitration Court found that the applicant subleased the vehicle and received proceeds subject to VAT from the sublessee (OJSC Detsky Mir). In connection with these transactions, subject to VAT, the plaintiff incurred expenses for renting a vehicle and for its insurance. The tax authority did not deny this fact. In rejecting the controllers' reference to economically unjustified costs, the court of first instance was rightfully guided by Ch. 21 of the Tax Code of the Russian Federation, which does not contain such a condition for the application of tax deductions.

Courts' reasoning

In the professional literature there are often references to the fact that, according to the conclusions of such and such a Federal Antimonopoly Service, recognition of expenses for profit tax purposes is not a condition for deducting VAT on these expenses.

In this regard, it is interesting to note the “caution” of the Presidium of the Supreme Arbitration Court of the Russian Federation. Thus, when transferring the case to the Presidium, the panel of judges did not agree with the decision of the cassation instance. She, in turn, refused to deduct VAT due to the fact that the taxpayer did not provide evidence of incurring expenses under the lease agreements. The panel of judges indicated that the Code does not make the taxpayer's right to receive a tax deduction dependent on the validity of attributing expenses associated with his activities to expenses in accordance with Chapter. 25 of the Code (Definition of the Supreme Arbitration Court of the Russian Federation dated July 26, 2007 N 1238/07). However, the Presidium, not agreeing with the logic of the cassation instance, limited itself to substantive objections and did not reproduce the general formulation of its colleagues (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of October 23, 2007 N 1238/07).

Nevertheless, arbitration courts in disputes about the restoration of VAT indicate that this should be done only in cases expressly provided for in Art. 170 of the Tax Code of the Russian Federation (Decision of the Supreme Arbitration Court of the Russian Federation of October 23, 2006 N 10652/06).

Methodologically, the position that opposes the logic of the tax authorities is based on the need to be guided only by the direct and immediate norms of the Code, without resorting to their contextual, indirect interpretation.

Let's give an example. As you know, external improvement objects are not subject to depreciation for tax purposes (clause 4, clause 2, article 256 of the Tax Code of the Russian Federation). In this regard, guided by their logic described above, tax authorities refuse taxpayers to deduct VAT on such objects.

However, the courts, as a rule, do not agree with them, noting, in particular, that external improvement is carried out, as a rule, in compliance with the requirements of legislative or regulatory acts. It turns out that such landscaping, being directly related to office and industrial buildings and territory, is ultimately used for production purposes, that is, for carrying out operations subject to VAT (Resolution of the Federal Antimonopoly Service of the Moscow District dated January 26, 2009 N KA-A40/13294-08 , dated December 11, 2008 N KA-A40/11445-08, dated January 11, 2008 N KA-A40/13672-07, FAS West Siberian District dated September 17, 2008 N F04-5628/2008(11555 -A46-15)).

The same approach is applied by the courts in relation to VAT on non-operating expenses (Article 265 of the Tax Code of the Russian Federation). After all, by definition, non-operating expenses are also not used for the production and sale of goods (work, services), transfer of property rights, that is, for carrying out transactions subject to this tax. On this basis, regulatory authorities believe that VAT cannot be deducted on expenses, for example, on the liquidation of unfinished construction projects, conservation of fixed assets and their maintenance, holding a general meeting of shareholders (see Letter of the Ministry of Finance of Russia dated March 24, 2008 N 03 -07-11/106). However, the courts indicate that the listed expenses are directly related to the entrepreneurial and production activities of the taxpayer. Accordingly, the expenses go towards carrying out transactions recognized as objects of VAT taxation (Resolutions of the Federal Antimonopoly Service of the East Siberian District dated August 15, 2007 N A33-27276/05-F02-5437/07, Northwestern District dated April 4, 2008 in the case N A56-51219/2006).

If goods, works, services or property rights were acquired to carry out transactions subject to VAT (clause 2 of Article 171 of the Tax Code of the Russian Federation);

VAT is accepted for deduction after goods, work, services or property rights are registered (clause 1 of Article 172 of the Tax Code of the Russian Federation);

The tax deduction is applicable only if there is a correctly executed invoice (Clause 1, Article 172 of the Tax Code of the Russian Federation). The basis for the deduction is only a document that contains all the information provided for in paragraphs 5 and 6 of Art. 169 of the Code.

And the fight continues again

As the Constitutional Court of the Russian Federation indicated, within the meaning of Art. 57 of the Constitution, in its systematic connection with other articles, laws on taxes and fees must contain clear and understandable norms. Specifying this principle, the Tax Code enshrines it in paragraph 6 of Art. 3, that acts of legislation on taxes and fees must be formulated in such a way that everyone knows exactly what taxes, fees, when and in what order he must pay (clause 2 of the Resolution of the Constitutional Court of the Russian Federation of July 14, 2003 N 12-P ).

In addition, it is worth remembering that the legislation establishes unambiguous rules for the behavior of participants in tax legal relations in situations where the principle of certainty of tax rules is not observed. According to paragraph 7 of Art. 3 of the Code, all irremovable doubts, contradictions and ambiguities in acts of legislation on taxes and fees are interpreted in favor of the taxpayer or payer of fees. It is on this understanding of the nature of the norms of the Code and the procedure for their application that the courts’ conclusions are based on the inadmissibility, when deducting VAT, of resorting to those rules that are directly in Chapter. 21 of the Code are not formulated.

The problem of VAT deductions is becoming insoluble. And all because the disparity between the opinions of tax authorities and judicial authorities is not decreasing. And perhaps the issue would have been resolved if the legislator tried to “put everything in order.” But since no one has yet formulated a specific document or amendments that would help reach a consensus, tax officials do not miss the opportunity to scrutinize the VAT deductions claimed by the taxpayer, and conscientious payers who do not agree with the claims against them turn to the courts for help. And so - in a vicious circle. But still, practice suggests that if the expenses incurred are documented and their economic justification can be proven in court, VAT will not have to be restored, even if the expenses incurred are not taken into account for income tax. Problems can arise only for those legal entities whose operations will be equated to imaginary transactions or whose counterparties will turn out to be suspicious “dealers” (Resolution of the Federal Antimonopoly Service of the Far Eastern District of April 6, 2009 N F03-1184/2009). But here the question of the relationship between VAT deductions and income tax expenses is removed from consideration. Fines, penalties and arrears will have to be paid in relation to both VAT and income tax.

Based on our reasoning, we can give the following advice: in order to fairly save on tax payments, you should not invent arguments that do not exist “in their pure form” in favor of the opinion of the fiscal authorities. Income tax and value added tax are two different payments and two different chapters of the Tax Code, except for the points directly indicated in the articles. Everything else is debatable. This means that a law-abiding taxpayer will always have evidence and a chance of winning a dispute with the tax authorities.

Note. Prove validity

OJSC Lesozavod-2 confirmed the validity and justification of the costs of paying for consulting services of LLC LPK Continental Management, in connection with which the company lawfully reduced the income tax base. The appellate instance illegally refused to apply deductions for value added tax to the applicant only on the basis that the disputed expenses are economically unjustified and unjustified. The fact is that such a refusal is not based on the provisions of Chapter 21 of the Tax Code (Resolution of the Federal Antimonopoly Service of the North-Western District of November 21, 2006 N A05-2732/2006-34) .

The Federal Tax Service of Russia regularly provides control ratios for tax returns. Moreover, previously the tax service did this with a mark for official use. Now these ratios are publicly available 1 . The article will tell you how to apply this information in practice and what identified inconsistencies may mean.

At the end of 2012, the Federal Tax Service of Russia removed the “For official use” marking from a number of letters establishing control ratios for declarations 2 . And on the first working day of this year, the tax service published on its website “control ratios of indicators” for tax reporting. They contain mathematical and logical formulas for 12 major tax returns. How can you use these formulas yourself and check the declarations? Let's look at the example of VAT and income tax reporting.

We check the reporting: for VAT...
The control ratios for the value added tax declaration 3 are established by letter of the Federal Tax Service of Russia dated August 19, 2010 No. ШС-38-3/459дзп@. Let's consider how the tax service proposes to link VAT reporting indicators.

First ratio
They check lines 150 and 130 of section 3 of the VAT return. If they are greater than 0, then line 110 of the same section should be equal to line 150. If the control ratio is not met, then the amount of VAT subject to recovery may have been underestimated*. Please note that lines 150 and 110 of section 3 are filled in if they were accepted for deduction of VAT on advances. As a result, after receiving the goods from the supplier, it is necessary to restore these tax amounts. If this is not done, then the requirements of subparagraph 3 of paragraph 3 of Article 170 of the Tax Code may be violated.

Second ratio
Column 3 of line 200 of section 3 must be less than or equal to the sum of column 5 on lines 010, 020, 030, 040. If the control ratio is not met, then two types of violations are possible:

tax deductions are not justified 4. For example, an error was made when the taxpayer deducted VAT on the advance payment received, but had not yet delivered the goods to the buyer;
the tax base is underestimated, since the amounts of spent advances are not included in sales 5 .

Third ratio
Column 3 of line 2110 “Revenue” of the profit and loss statement must be less than or equal to the following value, calculated on the basis of section 3 of the declaration:
sum of column 3 on lines 010, 020, 030, 040, 050 – sum of column 5 on lines 030, 040, 050

If this ratio is not met, then the VAT tax base may be underestimated 6 .
Thus, with the help of control ratios, relationships are checked not only between indicators within the VAT declaration itself, but also between indicators of the declaration and data from other forms of reporting.

...and income tax
Letter No. AS-5-3/815dsp@ of the Federal Tax Service of Russia dated July 3, 2012 established control ratios for the income tax declaration 7 .
Let's look at the main ones.

First ratio

If in the cash flow statement the indicator of line 4211 is greater than zero, then line 010 of Appendix No. 3 to sheet 02 of the income tax return must also be greater than zero. The same applies to line 030 of this application.
If this ratio is not met, it is necessary to check the accounting of income from the sale of fixed assets when calculating income tax. It must comply with paragraph 1 of Article 268 of the Tax Code.
However, this relationship may not hold even in the absence of any error. As you know, in the cash flow statement all transactions are reflected on the cash basis. Accordingly, proceeds from the sale of non-current assets will be included in the report during the period of transfer of money from the buyer. At the same time, the specified income can be reflected in the declaration using the accrual method. Then, if the shipment of the sold fixed asset occurred before the money was received from the buyer, then the amount of such income is included in the reporting precisely at the time of shipment. If both operations took place within the same reporting period, then the specified ratio must be met. However, if the shipment occurred in the previous reporting period, then the income will be reflected in the declaration for this period. It will not be included in current reporting. Accordingly, the cash flow statement and income tax return for this transaction will not match.

Second ratio

If in the cash flow statement the value of line 4322 is greater than 0, then the sum of lines 110 and 120 of sheet 03 of the income tax return must also be greater than zero.
If this ratio is not met, check the completion of sheet 03 of the declaration when withholding tax on dividends paid to the founders.
Particular attention should be paid to the fact that some indicators of accounting and tax reporting cannot be correlated. For example, in tax accounting it is allowed to charge bonus depreciation 8. At the same time, accounting does not provide for such a procedure for writing off part of the cost of fixed assets. However, if the receipt of fixed assets is not traced from the accounting statements or the explanations thereto, and the depreciation bonus is declared in the declaration (lines 042 and 043 of Appendix No. 2 to sheet 02), then you need to be prepared for claims from the tax authorities.
When you conduct a self-check of your returns, you may find obvious discrepancies in reporting that you believe are not actually an error. In this case, we recommend that you attach an explanatory note to the declaration for tax authorities in order to avoid unfounded claims and questions on their part in the future.

Footnotes:
1 http://nalog.ru/otchet/kontr_decl/
2 letter of the Federal Tax Service of Russia dated November 27, 2012 No. ED-4-3/19964@
3 approved by order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n
4 paragraph 8 art. 171, paragraph 6 of Art. 172 Tax Code of the Russian Federation
5 p. 1 art. 146 Tax Code of the Russian Federation
6 tbsp. 146, 153, 166, 167 Tax Code of the Russian Federation
7 approved by order of the Federal Tax Service of Russia dated March 22, 2012 No. ММВ-7-3/174@
8 clause 9 art. 258 Tax Code of the Russian Federation

Lositsky O.A.
Head of the General Audit Department of AKG Aktsiya LLC

To carry out their activities, organizations acquire inventory, use the work and services of third-party organizations, while paying VAT included in their cost. As a general rule, amounts of “input” VAT are accepted for deduction. However, in a number of cases, organizations include them as expenses that reduce taxable profit. The article discusses the conditions and procedure for including amounts of “input” VAT in expenses, taking into account recent changes in tax legislation.

When is VAT included in expenses?

Federal Law No. 57-FZ dated 29.05.2002 “On introducing amendments and additions to part two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation” (hereinafter referred to as Law No. 57-FZ) affected most of the articles of Chapter 21 “Added Value Tax” cost" of the Tax Code of the Russian Federation.

Article 170 “The procedure for allocating tax amounts to costs of production and sale of goods (work, services)” of Chapter 21 of the Tax Code of the Russian Federation is set out in a new edition. What is the essence of the changes?

With the introduction of amendments to clause 2 and the abolition of clause 6 of Art. 170 of the Tax Code of the Russian Federation resolved the issue of the procedure for including, in specified cases, VAT amounts presented to buyers when purchasing goods (work, services), including fixed assets (fixed assets) and intangible assets, or actually paid by them when importing them into the territory of the Russian Federation as part of their cost.

Indeed, according to the previous edition of paragraph 2 of Art. 170 of the Tax Code of the Russian Federation, such amounts of VAT were subject to inclusion in expenses accepted for deduction when calculating corporate income tax. At the same time, they were included in the cost of goods (works, services) only in the cases given in paragraph 6 of Art. 170 of the Tax Code of the Russian Federation in the previous edition:

When purchasing (importing) goods (work, services) by persons who are not VAT payers or are exempt from taxpayer obligations in accordance with Art. 145 Tax Code of the Russian Federation;

When acquiring (importing) depreciable property for the production and (or) sale of goods (work, services), operations for the sale (transfer) of which are not recognized as the sale of goods (work, services) in accordance with clause 2 of Art. 146 of the Tax Code of the Russian Federation.

It is obvious that a number of VAT payers who were not payers of income tax, for example, organizations transferred to pay the unified agricultural tax, were faced with the problem of accounting for VAT amounts that they could not claim for deduction.

Application of paragraph 2 of Art. 170 of the Tax Code of the Russian Federation in the previous edition in a number of cases led to the fact that the value of assets reflected in accounting differed from their value in tax accounting. Thus, in accordance with clause 6 of PBU 5/01, unrecovered amounts of VAT paid in connection with the acquisition of inventories are required to be attributed to an increase in the actual cost of inventories. A similar rule is contained in clause 8 of PBU 6/01 and clause 6 of PBU 14/2000.

For profit tax purposes, the amount of VAT not reimbursed from the budget in the cases provided for in the previous edition of clause 2 of Art. 170 of the Tax Code of the Russian Federation, should have been taken into account as part of other expenses, which are fully classified as indirect and reduce the profit of organizations in the period of their actual occurrence.

The essence of the changes is as follows. " Input VAT, which cannot be deducted, reduces taxable profit not at a time as part of other expenses (as was previously), but when writing off inventory items (with VAT paid included in their cost) into production, as well as through depreciation charges (fixed assets and intangible assets).

New edition of clause 2 of Art. 170 of the Tax Code of the Russian Federation has clarified the list of cases when VAT, which cannot be deducted, is taken into account in the cost of goods (work, services). In fact, the new edition of this paragraph included the provisions of paragraphs 2 and 6 of Art. 170 of the Tax Code of the Russian Federation in the previous edition.

Let's consider the cases provided for in paragraph 2 of Art. 170 of the Tax Code of the Russian Federation, when the amounts of VAT presented to the taxpayer when purchasing goods (including fixed assets and intangible assets), works, services, or actually paid by him when importing goods into the customs territory of the Russian Federation, are subject to accounting in the cost of acquired assets.

Case 1-- acquisition (import) of goods (work, services), including fixed assets and intangible assets used for production and (or) sales operations, as well as transfer (performance, provision) for own needs of goods (work, services), not subject to taxation (exempt from taxation).

Example 1

The Federal State Unitary Enterprise “Research Institute “Granit”” carries out research work at the expense of the federal budget. At the same time, a chemical reagent was purchased at a cost of 1,200 rubles. (including VAT - 200 rubles). The corresponding invoice was received from the reagent supplier within the established time frame. During the study, the reagent was completely consumed.

In the case under consideration, transactions were carried out that were exempt from taxation on the basis of paragraphs. 16 clause 3 art. 149 of the Tax Code of the Russian Federation.

In accounting, this situation is reflected by the following entries:

Debit 60 Credit 51

1200 rub. -- funds were transferred to the reagent supplier;

Debit 10-1 Credit 60

1000 rub. -- the purchased reagent is capitalized as part of the materials;

Debit 19-3 Credit 60

200 rub. -- allocated VAT paid to the supplier of the reagent;

Debit 10-1 Credit 19-3

200 rub. -- the amount of VAT paid is included in the cost of the purchased reagent;

Debit 20 Credit 10-1

1200 rub. -- the cost of the reagent used (including the amount of VAT paid) is written off as the cost of the work performed.

Case 2-- acquisition (import) of goods (work, services), including fixed assets and intangible assets used for operations for the production and (or) sale of goods (work, services), the place of sale of which is not recognized as the territory of the Russian Federation.

Example 2

CJSC Vympel, under an agreement with the customer, performs construction and installation work on the territory of a foreign state. To carry them out, a computer worth 30,000 rubles was purchased. (including VAT - 5000 rubles). The cost of transporting the computer amounted to 600 rubles. (including VAT - 100 rubles).

In this case, the construction and installation work performed is related to real estate located on the territory of a foreign state. Therefore, based on paragraphs. 1 clause 1 art. 148 of the Tax Code of the Russian Federation, the territory of the Russian Federation is not recognized as the location for the implementation of these works.

As the computer is paid for and received, the following accounting entries are made:

Debit 08-4 Credit 60

25,000 rub. -- the received computer is capitalized;

Debit 19-1 Credit 60

5000 rub. -- allocated VAT paid to the supplier;

Debit 08-4 Credit 60

500 rub. -- the costs of delivering the computer are reflected;

Debit 19-1 Credit 60

100 rub. -- allocated VAT paid to the transport organization;

Debit 60 Credit 51

RUB 30,600 -- the cost of the computer and delivery services has been paid;

Debit 08-4 Credit 19-1

5100 rub. -- VAT paid to the supplier and transport organization is charged to the cost of the computer;

Debit 01 Credit 08-4

RUB 30,600 -- the computer put into operation is included in the OS of Vympel CJSC.

Case 3-- acquisition (import) of goods (work, services), including fixed assets and intangible assets, by persons who are not VAT payers or are exempt from fulfilling taxpayer obligations for the calculation and payment of VAT.

Case 4-- acquisition (import) of goods (work, services), including fixed assets and intangible assets, for the production and (or) sale of goods (work, services), operations for the sale (transfer) of which are not recognized as sales of goods (work, services) in accordance with clause 2 of Art. 146 of the Tax Code of the Russian Federation.

In cases 3 and 4, the accounting entries for accounting for acquired assets are similar to those given for case 2.

If the organization carries out transactions both taxable and non-taxable with VAT

Particular attention to the changes made should be paid to accountants of organizations whose activities include transactions both subject to VAT and exempt from it. Such organizations inevitably incur expenses related to activities that are subject to various tax regimes.

Before the amendments and additions introduced by Law No. 57-FZ came into force, such organizations were required to maintain separate records of revenue from each type of activity, subject to different taxation regimes.

New edition of clause 4 of Art. 170 of the Tax Code of the Russian Federation also obliges taxpayers to maintain separate accounting of VAT amounts for purchased goods (works, services), including fixed assets and intangible assets used to carry out both taxable and non-taxable (tax-exempt) transactions. If the requirement for separate accounting of VAT amounts is not met, the organization loses the right both to include the amounts of VAT paid to suppliers as part of the tax deduction, and to account for it as part of the cost of purchased goods (work, services). The organization must develop the principles of maintaining separate accounting independently and consolidate them in the accounting policy regulations. One of the ways to set up separate accounting may be to maintain separate subaccounts to the accounts for accounting for revenue, accounting for costs, and VAT on purchased values.

The calculation of VAT amounts accepted for deduction and taken into account in the cost of goods (work, services) is carried out in the following order (clause 4 of Article 170 of the Tax Code of the Russian Federation):

Amounts of VAT paid are accepted for deduction or taken into account in the cost in the proportion in which they are used for the production and (or) sale of goods (works, services), operations for the sale of which are subject to taxation (exempt from taxation) - for goods (works) , services), including fixed assets and intangible assets used to carry out both VAT-taxable and non-taxable (tax-exempt) transactions;

The specified proportion is determined based on cost of shipped goods (works, services), transactions for the sale of which are subject to taxation (exempt from taxation), in the total cost of goods (work, services) shipped during the tax period.

Thus, the new edition of the Tax Code of the Russian Federation determines that the calculation takes into account the cost of shipped goods, and not the proceeds from their sale, as provided for in the previous edition.

Let us note that the Tax Code of the Russian Federation does not give an unambiguous answer to the question of what is meant by the “cost of shipped goods”: their book value or selling price (revenue)?

According to the author, in this case one should proceed from the selling price of goods (work, services) reflected in the accounting records under the credit of account 90 “Sales”, that is, the tax should be distributed in proportion to the “shipped” revenue.

Example 3

In October 2002, the “shipped and paid” revenue of the federal state unitary enterprise “Research Institute “Kvant”” (FSUE “NII Kvant”) from the implementation of research work amounted to 100,000 rubles. (excluding VAT), and “shipped and paid” revenue from the implementation of geological exploration work is 48,000 rubles. (including VAT - 8000 rubles). When performing the work, consumables were purchased and used with a total cost of 1,200 rubles. (including VAT - 200 rubles). Scientific research work is exempt from VAT, geological exploration work is taxed in accordance with the general procedure.

The share of revenue from the implementation of geological exploration work amounted to 28.57%:

40,000 rub.: (100,000 rub. + 40,000 rub.).

The following accounting entries must be made in the accounting of the enterprise in October 2002:

Debit 60 Credit 51

1200 rub. -- funds were transferred to the supplier of consumables;

Debit 10-1 Credit 60

1000 rub. -- acquired inventory items are capitalized as part of materials;

Debit 19 (sub-account “VAT subject to distribution”) Credit 60

200 rub. -- allocated VAT paid to the supplier;

Debit 68 (VAT sub-account) Credit 19

RUB 57.14 -- part of the VAT paid to suppliers is accepted for deduction (200 rubles x 28.57%);

Debit 10-1 Credit 19

RUB 142.86 -- the remaining VAT is included in the cost of purchased materials;

Debit 20 Credit 10-1

RUB 1,142.86 -- the cost of materials consumed (including the corresponding share of VAT) is written off as the cost of work performed.

Please note that current legislation allows do not distribute VAT in those tax periods when share total costs for the production of goods (works, services) not subject to VAT, does not exceed 5% total production costs. Then the organization has the right to deduct the entire amount of tax paid to suppliers in accordance with the procedure provided for in Art. 172 of the Tax Code of the Russian Federation.

The procedure for the entry into force of changes

Article 16 of Law No. 57-FZ provides that this law comes into force after one month from the date of its official publication, that is, from July 1, 2002, since it was published in Rossiyskaya Gazeta on May 31, 2002. In this case, the provisions of this law apply to relations arising from January 1, 2002.

However, the organization can take advantage of the rule set out in paragraph 2 of Art. 5 Tax Code of the Russian Federation. This norm stipulates that acts of legislation on taxes and fees “establishing new taxes and (or) fees, increasing tax rates, fees, establishing or aggravating liability for violation of legislation on taxes and fees, establishing new obligations or otherwise worsening the situation of taxpayers or payers of fees, as well as other participants in relations regulated by legislation on taxes and fees, do not have retroactive effect.”

The accountant of the organization applying this provision must be prepared to prove with reason that the amendments made actually worsened the organization's position. For example, an organization carried out research and development work. For profit tax purposes, she took into account the VAT amounts submitted by suppliers of materials used to perform such work as part of other expenses. Such expenses are classified as indirect expenses and reduce taxable profit directly in the period of their occurrence. With the entry into force of the amendments, the amount of such tax will reduce profit as part of the cost of materials used, that is, as part of direct expenses. In this case, according to the author, the organization has the right to apply the changes made starting from July 1, 2002.

The accounting regulations “Accounting for inventories” (PBU 5/01) were approved by order of the Ministry of Finance of Russia dated 06/09. 2001 No. 44n.

The accounting regulations “Accounting for fixed assets” (PBU 6/01) (as amended on May 18, 2002) were approved by Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n.

The accounting regulations “Accounting for intangible assets” (PBU 14/2000) were approved by order of the Ministry of Finance of Russia dated October 16. 2000 No. 91n.