The relevance of the research topic is determined by the following provisions. Taxation is an area that concerns almost everyone: the state, society as a whole, and each taxpayer separately.
For the state, taxes are a matter of existence. They are the main source of income for him, providing funding for his activities. The funds collected through taxes go to the budget or other monetary funds of the state. From there, they are spent on maintaining the state apparatus, ensuring the country's defense and maintaining law and order, financing state programs, paying salaries to public sector workers, including teachers, doctors, and cultural workers. Lack of funds collected through taxes, ineffectiveness of the tax system, massive tax evasion - immediately affect the "well-being" of the state. And through this - on the "well-being" of society and the population.
Almost everyone is connected with taxes: organizations, entrepreneurs, and just ordinary citizens who are taxpayers. Moreover, they are connected with taxes in a very tough and sensitive way - taxes empty their pockets.
The withdrawal of income from entrepreneurs through taxes deprives them of incentives to continue their activities, undermines the financial base of production and reduces its investment opportunities, increases the cost of goods and, ultimately, their price. This, creating difficulties with implementation, adversely affects the competitiveness of goods on the market, forcing entrepreneurs either to go into the shadow economy, or even to leave business altogether.
Taxation of individuals, not to mention the fact that it lowers their standard of living, leads to a reduction in the purchasing power of the population. And this worsens the general economic situation in the country - goods are not in demand, forcing manufacturers to curtail production. The economy is falling into a state of stagnation.
As a result, taxes, at least in the case when they exceed a certain amount, providing the state with the necessary funds, at the same time act as a cause leading the country's economy to collapse, and its population to impoverishment. In this situation, the state, instead of being a subject serving society and helping it in its existence and development, turns into a force hostile to society and bringing harm to it.
The harm caused to the economy and society by the ill-conceived tax policy of the state can be incomparable with the harm caused by war or hostile invasion.
Taxation is always a close intertwining and interaction of economic and legal principles, inseparable from each other. Studies of theoretical problems, carried out from the standpoint of only one science (economic or legal), which takes place for the most part, are always one-sided and therefore always inaccurate.
Taxes are a very sharp and socially dangerous tool that the state should use very carefully and thoughtfully and, of course, on a scientific basis.
Research objectives:
- to characterize the organizational aspects of tax accounting;
- analysis of the rules and methods of taxation of profits of industrial enterprises;
- to consider and investigate the features of tax accounting at manufacturing enterprises.
The theoretical basis is the works of such authors as A.V. Voronin, E.N. Grisimova, D.K. Gruzina, L.V. Dukanich, L.S. Ivchenov, E.N. Evstigneeva, E.M. Kalinina, Medvedev A.N., Moshkov Yu.L., Osetrova N.I., Parkhacheva M.A., Perminova E., Somoev R.G. and etc.
1.1. Organization of tax accounting
Tax accounting is the totality of all the actions of an accountant related to taxation (preparation of tax returns, issuing VAT invoices, keeping records of received and issued invoices, books of purchases and sales, etc.).
In terms of income tax, a striking example of tax accounting is the work carried out by accountants to draw up Appendix No. 4 to the Instruction of the Ministry of Taxes and Duties of Russia dated July 15, 2000 No. 62 "Information on the procedure for determining the data reflected in line 1 of the Calculation (tax declaration) of tax from actual profit." In this statement, an adjustment was made to the accounting reporting profit to determine taxable profit. To draw up this certificate, organizations must keep a separate record of expenses and incomes taken into account and not taken into account in taxation of profits, amounts of excess of actual expenses over established standards, etc. Only earlier all these procedures were not called tax accounting. Therefore, there is no need to talk about tax accounting as something completely new. The only innovation is the need for special tax accounting without fail.
Tax accounting is a system for summarizing information on income and expenses to determine the tax base for profit based on data from primary documents.
The organization's tax accounting system is chosen independently, the procedure for its maintenance is established by each organization in the accounting policy for tax purposes, approved by the relevant order (order of the head).
Tax accounting data should reflect:
- the procedure for the formation of the amounts of income and expenses;
- the procedure for determining the share of expenses accounted for for tax purposes in the current tax (reporting) period;
- the amount of the balance of expenses (losses) to be charged to expenses in the following tax periods;
- the procedure for the formation of the amounts of created reserves;
- the amount of income tax arrears calculated with the budget.
Confirmation of tax accounting data are:
- primary accounting documents (including accountant certificates);
- analytical registers of tax accounting;
- calculation of the tax base.
Analytical tax ledgers are consolidated forms of systematization of grouped tax accounting data for the reporting (tax) period without reflection in accounting accounts.
Forms of analytical tax registers must contain the following details:
- name of the register;
- period (date) of compilation;
- measurement of transactions in kind (if possible) and in monetary terms;
- the name of business transactions;
- signature (decryption of signature) of the person responsible for the preparation of these registers.
The formation of tax accounting data assumes the continuity of the chronological order of accounting objects for tax purposes (including transactions, the results of which are taken into account in several accounting periods, or are carried over for a number of years). At the same time, analytical data accounting should be organized in such a way that it reveals the procedure for the formation of the tax base.
Tax accounting registers are kept in the form of special forms on paper, in electronic form and (or) any magnetic media.
The forms of tax accounting registers and the procedure for reflecting data in them are developed by organizations independently and are established by annexes to the order (instruction) of the head on accounting policy for tax purposes.
The correctness of the reflection of the facts of economic life in the tax registers is ensured by the persons who drew up and signed them.
Correction of errors in tax accounting registers must be justified and confirmed by the signature of the person making the corrections, indicating the date and justification for the correction made.
Tax accounting can be organized as follows:
1. Accounting of the facts of economic activity is carried out in the usual manner by employees of the accounting service, and tax accounting - by employees of the service specially created for this purpose.
However, there are several negative points here:
First, the creation of a special tax service in most cases will lead to an increase in the total number of employees involved in accounting (both accounting and tax). Also, not all organizations can afford to create the above service.
Secondly, for a number of operations, there will be duplication of accounts in both services, since the indicators of many types of income and expenses used in calculating the tax base will be formed in the same way both for accounting purposes and for tax purposes.
Thirdly, for the heads of organizations, the goal of accounting will be significantly reduced, because they will not receive information on taxation of profits from the accounting department.
2. Tax accounting is carried out without the development of specific forms of analytical registers, which will differ in different organizations depending on the conditions of economic activity (organizational and legal form, subject and region of activity, types of contracts concluded, etc.).
1.2. Organizational aspects of accounting for income tax
The calculation of taxes established in the Russian Federation is carried out on the basis of tax accounting data. At the same time, tax accounting for each specific tax has its own system. Tax accounting is not only a tax accounting system, for the calculation of which it is applied in accordance with the current tax legislation, but a unified accounting system intended for taxation in general.
Any tax is calculated on the basis of these documents that make up the tax accounting system, since:
1) the tax accounting system for each tax is three-tier and structurally consists of the following levels: the level of primary accounting documents (including the accountant's certificate), the level of analytical tax accounting registers and the level of tax declaration (calculation of the tax base and the amount of tax payable for a specific tax period) ;
2) the system of tax accounting for any tax is characterized by strict vertical unidirectional links between all levels of this system.
The essence of the links under consideration lies in the fact that tax accounting data from primary documents enter analytical registers, where they are generalized, and then the final information is entered into the tax return for tax (calculation of the tax base and the amount of tax payable for a specific tax period). At the same time, within the framework of the tax accounting system, information flows from the bottom up: from primary accounting documents to analytical tax accounting registers and further to the tax declaration (calculation of the tax base and the amount of tax payable for a specific tax period).
Tax accounting is an orderly system for collecting, registering and summarizing information in monetary terms on the formation of the tax base for specific taxes by means of continuous, continuous and documentary accounting of business transactions related to the calculation of the tax base and the amounts of these taxes.
The Tax Code of the Russian Federation gives a narrower definition of the category "tax accounting", however, despite this, both definitions can be considered correct. So, according to Art. 313 of the Tax Code of the Russian Federation, tax accounting is a system for summarizing information to determine the tax base for tax based on the data of primary documents, grouped in accordance with the procedure provided for by the current tax legislation.
The procedure for maintaining tax accounting for each specific tax is established by the taxpayer in the accounting policy for taxation purposes, approved by the relevant order (decree) of the head of the taxpayer. All changes in the accounting procedure for individual business transactions and (or) objects for tax purposes are carried out by the taxpayer in the event of a change in legislation or applied accounting methods. At the same time, decisions on any changes should be reflected in the accounting policy for tax purposes and applied from the beginning of the new tax period.
Tax accounting data must contain complete information on the procedure for forming the tax base for a specific tax. For example, for corporate income tax in accordance with Art. 313 of the Tax Code of the Russian Federation, tax accounting data must necessarily contain: 1) the procedure for forming the amount of income and expenses; 2) the procedure for determining the share of expenses accounted for for tax purposes in the current tax (reporting) period; 3) the amount of the balance of expenses (losses) to be attributed to expenses in the following tax periods; 4) the procedure for the formation of the amounts of created reserves; 5) the amount of arrears on settlements with the budget for corporate income tax.
Tax accounting is based on the following principles:
1) an enterprise or organization is considered as a separate object of tax accounting. The property and liabilities of an enterprise or organization are accounted for separately from the property and liabilities of owners and other enterprises and organizations;
2) the use of the accrual method and the delineation of business activity between adjacent reporting periods. Income and expenses are recognized and reflected in the periods when the fact of the transaction took place;
3) the enterprise is operating at the present time and in the near future. He has no intentions and the need to liquidate or significantly reduce the activity, and, therefore, the obligations will be repaid in accordance with the established procedure (assumption of going concern);
4) property and liabilities are valued. The assessment should be done with the greatest possible precision and care;
5) tax accounting is kept for all taxes that must be calculated and paid by an enterprise or organization, separately.
Legal regulation of tax accounting in the Russian Federation is carried out:
1) the Tax Code of the Russian Federation;
2) the law of the Russian Federation of December 27, 1991 No. 2118-1 "On the basics of the tax system";
3) Decree of the Government of the Russian Federation of December 2, 2000 No. 914 "On Approval of the Rules for Keeping Accounting Logs for Received and Issued Invoices, Purchase Books and Sales Books in Calculating Value Added Tax";
4) by order of the Ministry of Taxes and Taxes of the Russian Federation dated February 21, 2002 No. BG-3-05 / 91 "On approval of the form of an individual card for recording the amounts of accrued payments and other remuneration, the amounts of the unified social tax, as well as the amount of tax deduction and the procedure for filling it out" ;
5) other regulatory legal acts.
Users of information reflected and summarized in tax accounting, that is, recipients of tax accounting and tax reporting data are both external and internal. Note that there is only one external user for tax accounting and tax reporting data - this is the tax authority at the place of tax registration of the enterprise. In some cases determined by the current legislation, the users of tax accounting and tax reporting data are customs and other state bodies.
Other external users data of tax accounting and tax reporting against the will of the enterprise are not available, since on the basis of paragraph 1 of Art. 102 of the Tax Code of the Russian Federation, tax accounting and tax reporting data constitute the tax secret of the enterprise.
Internal users of tax reporting include: founders, members of an enterprise, as well as owners of its property; enterprise managers; employees of the company's services.
Tax accounting is kept for each tax separately, but the purposes and rules of tax accounting for all taxes are the same. Tax accounting, unlike the other types of accounting we have considered, has two purposes:
- formation of complete and reliable information on the accounting procedure for tax purposes of business transactions carried out by the taxpayer during the reporting (tax) period;
- providing information to internal and external users to control the correctness of calculation, completeness and timeliness of calculation and payment of tax to the budget.
The main tasks of tax accounting are the reflection of the facts of the financial and economic activities of enterprises for the purpose of calculating taxes and calculating the tax base and amounts of taxes payable, that is, the formation of indicators of the tax return.
According to Art. 313 of the Tax Code of the Russian Federation, taxpayers for corporate income tax calculate the tax base based on the results of each reporting (tax) period based on tax accounting data. In addition, on the basis of paragraph 1 of Art. 346.24. Of the Tax Code of the Russian Federation, when applying the simplified taxation system, taxpayers are required to keep tax records of their performance indicators necessary for calculating the tax base and the amount of tax, based on the income and expense book.
Since all taxes are calculated on the basis of tax accounting data, tax accounting is mandatory for tax purposes.
Subjects of tax accounting for specific taxes are taxpayers of these taxes. In some cases, provided for by the current tax legislation, the subjects of the considered type of accounting may also be tax agents. This applies, for example, to personal income tax, which is taxed by tax agents.
The objects of tax accounting for specific taxes are objects of taxation for these taxes. For example, in accordance with paragraph 1 of Art. 336 of the Tax Code of the Russian Federation, the object of taxation, and therefore the object of tax accounting for the tax on the extraction of minerals, are:
1) minerals extracted from the subsoil on the territory of the Russian Federation on the site provided to the taxpayer for use in accordance with the legislation;
2) minerals extracted from waste (losses) of extractive production, if such extraction is subject to separate licensing in accordance with the legislation of the Russian Federation on subsoil;
3) minerals extracted from the subsoil outside the territory of the Russian Federation, if the process of their extraction is carried out in the territories under the jurisdiction of the Russian Federation (as well as leased from foreign states or used on the basis of an international agreement), on a subsoil plot provided to the taxpayer for use ...
In tax accounting, value indicators are mainly used, but in some cases natural ones are also used. So, for example, according to paragraph 1 of Art. 358 of the Tax Code of the Russian Federation, the object of taxation for transport tax are cars, motorcycles, buses and other vehicles. In this case, such a natural indicator as the number of vehicles of one type or another registered with the taxpayer is used to calculate the transport tax.
Methods for recording tax accounting data are not regulated by current legislation, therefore tax accounting can be carried out as a simple or double entry.
Based on Art. 80 of the Tax Code of the Russian Federation, the composition, forms and terms (frequency) of submission of tax reports (tax returns) are established by the current tax legislation. Tax reporting is a set of tax returns for taxes and fees calculated and paid by a specific enterprise or organization, that is, a taxpayer. In accordance with paragraph 1 of Art. 80 of the Tax Code of the Russian Federation, a tax declaration is a written statement of the taxpayer about the income received and expenses incurred, sources of income, tax benefits and the calculated amount of tax and (or) other data related to the calculation and payment of tax.
According to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, the forms of tax declarations, if they are not approved by the legislation on taxes and fees, are developed and approved by the Ministry of the Russian Federation for Taxes and Fees. Forms of tax declarations are established by regulatory legal acts.
In accordance with the current tax legislation, you can offer two options for tax accounting:
1) autonomous maintenance of tax and accounting records;
2) integrated tax and accounting. The first option for tax accounting provides for the need to organize a special service that deals with all issues of taxation at the enterprise, including the formation of tax policy (tax optimization) and interaction with tax authorities. The specialists of this service can coordinate all the financial activities of the organization.
Moreover, their education does not require special training in the field of accounting, since when conducting tax accounting, you can ignore the rules of accounting, including the use of accounting accounts, double entry, etc.
Maintaining this option is based on the use of analytical tax registers, which are formed on the basis of primary documents, which are the basis for accounting. In this case, you should have additional copies of primary documents for tax accounting. In addition, it is necessary to provide for the relationship of tax and accounting data, as well as internal control of the identity of the information of the two types of accounting, which will significantly increase the costs of the organization.
The second option provides for the maximum convergence (integration) of accounting and tax accounting. Since here tax accounting registers are built on the basis of registers and primary accounting documents, tax accounting is carried out by employees of the accounting service.
When choosing an option for maintaining tax accounting, one must take into account the influence of all factors, and not only the financial capabilities of the organization. These factors are: organizational structure of the enterprise; industry affiliation and specificity of activities; availability of external and internal users of information; the degree of automation and the volume of information flows between structural divisions; the level of the state of the accounting system, internal and external control.
To organize tax accounting, taxpayers need to adopt and approve an accounting policy for profit taxation purposes (hereinafter - tax policy).
Tax policy is a set of methods for maintaining tax accounting of property, business transactions, income and expenses in order to generate reliable information about the profit of an organization in a tax return.
Tax policy should disclose the organization's approaches to addressing issues such as: determining the tax base for income tax; formation of tax liabilities to the budget; property appraisal; distribution of losses between tax periods.
In the process of forming a tax policy, the organizational, technical and methodological aspects of tax accounting should be established and substantiated: the procedure for organizing tax accounting; principles and procedure for tax accounting of the types of activities carried out by the taxpayer; forms of analytical tax registers; accounting information processing technology; methods of tax accounting.
Forms of analytical registers and the procedure for reflecting information in them are attached to the tax policy. In this case, each register must contain the following details: name, compilation period, measuring instruments of the operation, name of the operation, signature of the person responsible for compiling the register.
The adopted tax policy is approved by the relevant order of the head of the organization.
Methods of tax accounting (Table 1), selected by the organization, are applied sequentially from one accounting period to another.
Changes in tax policy can be made in cases of changes: legislation on income tax; applied methods of tax accounting.
From January 1, 2002, the organization is obliged to form in the tax accounting information on: income from the sale of goods (works, services), property and property rights; non-operating income.
Table 1 - Methods of tax accounting
|
Object of tax policy |
Tax accounting methods |
|
Classification of income and expenses |
Allocation of income (expenses) to income (expenses) from the sale of goods (works, services). Allocation of income (expenses) to non-operating income (expenses) |
|
Procedure for recognizing income and expenses |
Recognition of income (expenses) in the reporting (tax) period to which they relate. Recognition of income (expenses) in the reporting (tax) period in which funds, property (work, services) and (or) property rights were received |
|
Loss recognition procedure |
Full recognition of loss in the reporting (tax) period. Carry-over of loss to future reporting (tax) periods |
|
Depreciation charge |
Linear method. Non-linear method |
|
Formation of reserves |
Provisions are formed for doubtful debts, warranty repairs and warranty service No reserves are formed |
|
Evaluation of written off materials and goods |
Inventory unit cost valuation methods Average cost valuation methods First-to-Time Purchase Cost (FIFO) Method Method of valuation at the cost of the last in time purchases (LIFO) |
|
Frequency of payment of income tax to the budget |
Quarterly payment Monthly payment |
Information on its expenses should be formed in a similar way.
The presented approach to the classification of income and expenses differs from the principles of their grouping for accounting purposes. In accordance with Ch. 25 of the Tax Code of the Russian Federation, the organization has the right to independently classify: income (expenses) from the lease of property (sublease); income (expenses) from the granting of rights to the results of intellectual activity for use.
In tax accounting, these incomes (expenses) are recognized as non-operating. However, if property and intellectual property are provided for a fee for temporary possession and use on a permanent basis, then they should be included in the income (expenses) from the sale.
Tax accounting is an independent accounting system, since according to all the characteristics considered, it differs from other accounting systems and, most importantly, has completely different goals and objectives from other accounting systems.
Tax accounting is an independent orderly system for collecting, registering and summarizing information in monetary terms on the formation of a tax base for specific taxes by means of continuous, continuous and documentary accounting of business transactions related to the calculation of the tax base and the amounts of these taxes.
Tax accounting for corporate income tax is an orderly system for collecting, registering and summarizing information in monetary terms on the formation of the tax base for corporate income tax by means of continuous, continuous and documentary accounting of business transactions related to the calculation of the tax base for this tax.
The Tax Code of the Russian Federation gives a narrower definition of the category "tax accounting for corporate income tax", however, despite this, both definitions can be considered correct. So, according to Art. 313 of the Tax Code of the Russian Federation, tax accounting for corporate income tax is a system for generalizing information to determine the tax base for corporate income tax based on data from primary documents grouped in accordance with the procedure provided for by the current tax legislation.
The purposes of tax accounting for corporate income tax are:
1) formation of complete and reliable information on the accounting procedure for tax purposes of business transactions carried out by the taxpayer during the reporting (tax) period;
2) providing information to internal and external users to control the correctness of the calculation, completeness and timeliness of the calculation and payment of specific taxes to the budget.
Based on Art. 313 of the Tax Code of the Russian Federation, taxpayers calculate the tax base for corporate income tax at the end of each reporting (tax) period based on tax accounting data, if the Tax Code of the Russian Federation provides for a procedure for grouping and accounting for objects and business transactions for tax purposes, which is different from the order of grouping and reflection in the accounting accounting established by the accounting rules.
The tax accounting system for income tax is organized by the taxpayer independently, based on the principle of consistency in the application of the rules and regulations of tax accounting, that is, it is applied sequentially from one tax period to another. The procedure for maintaining tax accounting for corporate profit tax is established by the taxpayer in the accounting policy for taxation purposes, approved by the relevant order (decree) of the head. All changes in the accounting procedure for individual business transactions and (or) objects for tax purposes are carried out by the taxpayer in the event of a change in legislation or applied accounting methods. At the same time, decisions on any changes should be reflected in the accounting policy for tax purposes and applied from the beginning of the new tax period.
Tax accounting data for corporate income tax should reflect:
1) the procedure for the formation of the amount of income and expenses;
2) the procedure for determining the share of expenses accounted for for tax purposes in the current tax (reporting) period;
3) the amount of the balance of expenses (losses) to be attributed to expenses in the following tax periods;
4) the procedure for the formation of the amounts of created reserves;
5) the amount of income tax arrears with the budget.
Confirmation of tax accounting data for corporate income tax on the basis of Art. 313 of the Tax Code of the Russian Federation are primary accounting documents (including an accountant's certificate), analytical tax accounting registers and the calculation of the tax base.
These three groups of documents make up the tax accounting system for corporate income tax, the structure of which is three-level:
1) the level of primary accounting documents (including the accountant's certificate);
2) the level of analytical tax accounting registers;
3) the level of the tax declaration (calculation of the tax base for income tax).
Income tax refers to federal taxes that are established by the Tax Code of the Russian Federation and are required to be paid throughout Russia. In addition, income tax refers to direct taxes, since its final payer is the organization that made the profit.
Income tax has both fiscal and regulatory functions. According to Federal Law No. 186-FZ of December 23, 2003 "On the Federal Budget for 2004", profit tax is a significant source of revenues for the federal budget of the Russian Federation, since income tax revenues make up more than 6% of all revenues of the federal budget of the Russian Federation.
Income tax was introduced on the territory of Russia since January 1, 1992 by the Law of the Russian Federation of December 27, 1991 No. 2116-1 "On the tax on profit of enterprises and organizations" Currently, the procedure for taxation with income tax is regulated by the following regulatory legal acts:
1) ch. 25 "Tax on the profit of organizations" of the Tax Code of the Russian Federation;
3) Methodological recommendations to tax authorities on the application of certain provisions of Chapter 25 "Corporate Profit Tax" of the Tax Code of the Russian Federation, concerning the peculiarities of taxation of profits (income) of foreign organizations, approved by order of the Ministry of Taxes and Duties of Russia dated March 28, 2003 No. BG-3-23 / 150;
4) other regulatory legal acts.
The third level of tax accounting is the level of the tax declaration for corporate income tax (the level of calculating the tax base for income tax). The concepts of a tax declaration and the calculation of the tax base for income tax for tax accounting purposes are identical in their semantic content, since the tax declaration contains all the indicators established as mandatory for calculating the tax base, therefore such a declaration completely replaces the calculation of the tax base for purposes of tax accounting.
According to Art. 315 of the Tax Code of the Russian Federation, the calculation of the tax base for the reporting (tax) period is compiled by the taxpayer independently, based on the tax accounting data on an accrual basis from the beginning of the year. The calculation of the tax base for income tax is compiled on the basis of generalized data from analytical tax accounting registers.
The calculation of the tax base for income tax must contain the following data:
1) the period for which the tax base is determined (from the beginning of the tax period on an accrual basis);
2) the amount of income from sales received in the reporting (tax) period, including: proceeds from the sale of goods (works, services) of own production, as well as proceeds from the sale of property, property rights; proceeds from the sale of securities; proceeds from the sale of purchased goods; proceeds from the sale of financial instruments for futures transactions that are not traded on the organized market; proceeds from the sale of fixed assets; proceeds from the sale of goods (works, services), service industries and farms;
3) the amount of expenses incurred in the reporting (tax) period, reducing the amount of income from sales, including: expenses for the production and sale of goods (works, services) of own production, as well as expenses incurred in the sale of property, property rights. In this case, the total amount of expenses is reduced by the amount of work-in-progress balances, product balances in the warehouse and products shipped but not sold at the end of the reporting (tax) period: expenses incurred in the sale of securities; expenses incurred in the sale of purchased goods; expenses related to the sale of fixed assets; expenses incurred by service industries and farms when they sell goods (works, services);
4) profit (loss) from sales, including: profit from the sale of goods (works, services) of own production, as well as proceeds from the sale of property, property rights; profit (loss) from the sale of securities; profit (loss) from the sale of purchased goods; profit (loss) from the sale of fixed assets; profit (loss) from the sale of service industries and farms;
5) the amount of non-operating income;
6) the amount of non-operating expenses;
7) profit (loss) from non-operating transactions;
8) total tax base for the reporting (tax) period.
To determine the amount of profit subject to taxation, the amount of loss subject to carry forward in accordance with the Tax Code of the Russian Federation is excluded from the tax base.
According to Art. 246 of the Tax Code of the Russian Federation, taxpayers of corporate income tax are:
1) Russian organizations;
2) foreign organizations operating in the Russian Federation through permanent missions and (or) receiving income from sources in the Russian Federation.
The object of taxation for corporate income tax is the profit received by the taxpayer, where profit is recognized:
1) for Russian organizations - the income received, reduced by the amount of expenses incurred, determined in accordance with the Tax Code of the Russian Federation;
2) for foreign organizations operating in the Russian Federation through permanent missions - income received through these permanent missions, reduced by the amount of expenses incurred by these permanent missions, determined in accordance with the Tax Code of the Russian Federation;
3) for other foreign organizations - income received from sources in the Russian Federation.
Profit is the amount of profit (loss) from the sale of products (works, services), fixed assets (including land plots), other property of enterprises and income from non-sale operations, reduced by the amount of expenses on these operations.
On the basis of paragraph 1 of Art. 274 of the Tax Code of the Russian Federation, the tax base for the purposes of this chapter is the monetary expression of profit. Since the procedure for determining profit is different for different categories of taxpayers, the procedure for determining the tax base is also different, which can be presented in table. 2.
Table 2 - The procedure for determining the tax base for income tax
|
Taxpayer |
The tax base |
|
Russian organizations |
Monetary expression of income received, reduced by the amount of expenses incurred |
|
Foreign organizations operating in the Russian Federation through permanent missions |
Monetary value of income received through permanent establishments, reduced by the amount of expenses incurred by permanent establishments |
|
Other foreign organizations |
Monetary expression of income received from sources in the Russian Federation |
From the considered table, it is obvious that the general formula for calculating profit (tax base) is as follows:
profit (tax base) = income - expenses.
There are several tax rates depending on the type of income received:
24% for all income other than those listed below. The distribution by budget levels may change during the period of its formation by decision of the legislative authorities. In 2003, 6% was credited to the federal budget; to the budgets of the constituent entities of the Russian Federation - 16%; to local budgets - 2%, and for 2004, 5%, 16%, 2% were approved, respectively;
By income received in the form of dividends:
6% - from Russian organizations by Russian organizations and individuals - tax residents of the Russian Federation;
15% - from Russian organizations by foreign organizations or Russian organizations from foreign organizations;
For operations with certain types of debt obligations:
15% on income in the form of interest on state and municipal securities;
0% on interest income on government and municipal bonds issued before January 20, 1997.
The tax rate on profits received by the Bank of Russia from activities related to money circulation is 0%. In this case, profits received from other activities are taxed at a rate of 24%.
According to paragraph 1 of Art. 286 of the Tax Code of the Russian Federation, the amount of income tax is determined as the percentage of the tax base corresponding to the tax rate.
A feature of taxation with income tax is that the method of calculating income tax predetermines the procedure and timing for paying income tax to the budget. So, income tax is paid in the following terms.
1. Monthly advance payments due during the reporting period shall be paid no later than the 28th day of each month of this reporting period.
2. Monthly advance payments on the actually received profit shall be paid no later than the 28th day of the month following the month following the results of which the tax is calculated.
3. Quarterly advance payments are paid no later than the deadline for filing tax returns for the relevant reporting period (quarter), that is, no later than 28 days from the end of the relevant reporting period (quarter).
4. Within three days after the day of payment (transfer) of funds to a foreign organization or other receipt of income by a foreign organization that does not have a permanent establishment on the territory of the Russian Federation.
5. Within 10 days from the date of payment of income on income paid to taxpayers in the form of dividends, as well as interest on state and municipal securities.
6. Within 10 days after the end of the month in which the income was received by taxpayers - recipients of income in the form of interest on state and municipal securities, the terms of issue and circulation of which provide for the receipt of income in the form of interest.
Tax incentives for income tax are provided for by Art. 251 of the Tax Code of the Russian Federation. According to this article, the following incomes are not taken into account when determining the tax base for income tax:
- in the form of property, property rights, works or services that are received from other persons in the order of advance payment for goods (works; services) by taxpayers, who determine income and expenses on an accrual basis;
- in the form of property, property rights, which are received in the form of a pledge or a deposit as security for obligations;
- in the form of property, property rights or non-property rights that have a monetary value, which are received in the form of contributions (contributions) to the authorized (joint) capital (fund) of the organization, including income in the form of an excess of the placement price of shares (stakes) over their par value ( original size);
- in the form of property received by budgetary institutions by decision of executive authorities at all levels;
- in the form of property (including cash) received by the commission agent, agent and (or) other attorney in connection with the fulfillment of obligations under a commission agreement, agency agreement or other similar agreement, as well as for reimbursement of costs incurred by the commission agent, agent and (or ) other attorney for the principal, principal and (or) other principal, if such costs are not subject to inclusion in the expenses of the commission agent, agent and (or) other attorney in accordance with the terms of the concluded agreements. The specified income does not include commission, agency or other similar remuneration;
- in the form of funds or other property that are received under credit or loan agreements (other similar funds or other property, regardless of the form of borrowing, including securities for debt obligations), as well as funds or other property that are received as repayment of such borrowings ;
- in the form of property (including money) and (or) property rights that are received by a religious organization in connection with the performance of religious rituals and ceremonies and from the sale of religious literature and religious items;
- other income in accordance with the Tax Code of the Russian Federation.
2. FEATURES OF THE ORGANIZATION OF TAX ACCOUNTING AT PRODUCTION ENTERPRISES
2.1. Methods for determining income and expenses
Organizations, when calculating income tax to determine income and expenses, have the right to use the accrual or cash method. At the same time, according to the provisions of the Tax Code of the Russian Federation, the cash method has the right to be used by organizations whose average amount of proceeds from the sale of goods (works, services), excluding VAT and sales tax, did not exceed 1 million rubles for the previous four quarters. for each quarter.
Accrual method... When using this method, income is recognized in the reporting (tax) period in which they occurred, regardless of the actual receipt of funds, other property and property rights in payment. The date of receipt of income from sales for tax purposes is the day of shipment or transfer of goods, works, services, property rights. For non-operating income, the date of their receipt is set individually, depending on the type of income. For example, for income received from the lease of property, this will be the date of settlement or presentation of documents by the taxpayer in accordance with the terms of the concluded agreements.
Expenses are recognized in the reporting period to which they relate, regardless of the time of actual payment of funds and other form of their payment. This means that expenses are recognized in the reporting (tax) period in which these expenses arise based on the terms of transactions and the principle of equal and proportional formation of income and expenses. They are grouped into sales-related and non-operating costs. The first, in turn, are divided into four groups: material costs, depreciation deductions, labor costs, and other costs.
The Tax Code of the Russian Federation indicates two dates for the recognition of material costs. The first is the day of transfer of raw materials and materials to production. In this case, only those raw materials and materials that fall on production goods (work, services) are recognized as expenses. The second is that the costs of paying for services or work of an industrial nature are included in tax costs on the day of signing the acceptance certificate.
Depreciation deductions and salaries are reflected in expenses on a monthly basis.
Cash method... When using this method, the date of receipt of income is the day of receipt of funds in bank accounts and (or) in the cash office, receipt of other property (work, services) and (or) property rights. Expenses are recognized as expenses after their actual payment. It should be borne in mind that:
Expenses for the purchase of raw materials and materials are accounted for as expenses that reduce taxable profit as these raw materials and materials are written off for production;
As part of expenses that reduce taxable profit, only amortization of depreciable property paid by the taxpayer used in production is taken into account.
Taxes are calculated after receiving payment for the goods (work, services) sold, and there is a real possibility of transferring them to the budget. However, using the cash method is not as profitable as it might seem. With the cash method, both income and expenses must be paid. For example, a trade organization has sold goods at retail, but has not yet settled with its supplier for these goods. The taxable base in this case will be higher than if the organization operated on an accrual basis.
The tax base is the monetary expression of profit. If an organization carries out several types of activities that are subject to different rates, then the tax base is calculated separately for each type of activity. The taxpayer shall keep separate accounting records for transactions for which a different from the general procedure for accounting for profit and loss is provided. Sales income and non-operating income received in kind are accounted for on the basis of the transaction price, taking into account the provisions of Art. 40 of the Tax Code of the Russian Federation.
For tax purposes, the price of goods, works, services specified by the parties to the transaction is accepted. This price is considered to be in line with the market price level.
When exercising control over the completeness of tax calculation, tax authorities have the right to verify the correctness of the application of prices for transactions in the following cases:
1) between interdependent persons;
2) on commodity exchange (barter) transactions;
3) when making foreign trade transactions;
4) if there is a deviation of more than 20% upward or downward from the level of prices applied by the taxpayer for identical (similar) goods (works, services) within a short period of time. In cases where the prices applied by the parties to the transaction deviate upward or downward by more than 20% from the market prices of identical goods, the tax authority has the right to make a decision on additional tax and penalty charges, which are calculated based on the results of the transaction based on market prices.
If it is impossible to establish a market price due to the absence or unavailability of sources of information about these prices, the subsequent sale price method is used to determine them. In this case, the market price of goods, works, services sold by the seller is calculated by the formula
Market price = The price at which the sold goods (works, services) are sold by the buyer when they are subsequently sold (resold) - The usual costs in such cases incurred by the reseller when the purchased goods (works, services) are resold and promoted to the market - Typical for a given field of activity the reseller's profit.
If it is impossible to use the method of the price of subsequent sale, the cost method is used, in which the market price of goods, works, services is determined by the formula
Market price - Direct and indirect costs of production (purchase) and sale of goods (works, services), as well as costs of transportation, storage, insurance and other similar costs, which are usual in such cases + Typical profit for this field of activity.
The calculation of costs for the purposes of determining the market price is different from the calculation of costs that are taken into account in taxation of profits. When determining the market price, both costs taken into account in taxation and other costs are taken into account. It should be borne in mind that:
When calculating the tax base, the income and expenses related to the gambling business are not taken into account;
Organizations applying special tax regimes, when calculating the tax base, do not take into account income and expenses related to such regimes. The tax base is determined on an accrual basis from the beginning of the tax period. If a loss is received in the reporting (tax) period - a negative difference between income and expenses, the tax base is recognized as zero.
Losses incurred by an organization in the previous tax period or in previous tax periods deduct the tax base of the current period by the entire amount of the loss or a part of this amount, subject to the following conditions:
1) the period for transferring the loss should not exceed 10 years following the tax period in which this loss was received;
2) the aggregate amount of the transferred loss in any reporting (tax) period cannot exceed 30% of the tax base;
3) if losses are incurred in more than one tax period, the transfer of such losses to the future is made in the order in which they were incurred;
4) the organization is obliged to keep documents confirming the amount of the incurred loss during the entire period during which it reduces the tax base.
2.2. Depreciation procedure
Chapter 25 "Tax on the profit of organizations" of the Tax Code of the Russian Federation, from January 1, 2002, establishes a new procedure for calculating the depreciation of property for tax purposes.
Before calculating depreciation, an entity must determine the useful life of a fixed asset. Until January 1, 2002, for tax purposes, the Unified norms of depreciation deductions for the full restoration of fixed assets of the USSR national economy, approved by the Decree of the USSR Council of Ministers No. 1072 dated October 22, 1990, were applied. However, since January 1, 2002, these norms do not apply. Now, in order to establish the useful life of a fixed asset, you need to refer to the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1.
In this document, all fixed assets are divided into 10 depreciation groups. An interval of useful life is established for each group. For example, office furniture belongs to the fourth depreciation group. Its useful life can range from five years one month to seven years inclusive. The organization chooses the specific period within this interval independently.
Please note that the terms specified in the Classification should be used only for tax purposes. And in accounting, the service life of each fixed asset can be set independently by the organization.
In tax accounting, an organization can apply one of two methods of depreciation of fixed assets - linear or non-linear. This is established by paragraph 1 of Art. 259 of the Tax Code of the Russian Federation. And it is not necessary to use the same method for all fixed assets. Some objects can be depreciated using the straight-line method, while others can be depreciated using the non-linear method. This is permitted by the Methodological Recommendations for the Application of Ch. 25 of the Tax Code of the Russian Federation, approved by Order of the Ministry of Taxes and Duties of Russia dated February 26, 2002, No. BG-3-02 / 98.
Currently, accelerated depreciation is regulated by paragraph 7 of Article 259 of the Tax Code of the Russian Federation.
The amounts of accrued depreciation include depreciation charges for the full restoration of fixed assets, determined in accordance with the legislation. Depreciable property is property, results of intellectual activity and other objects of intellectual property that are owned by the taxpayer, are used by him to generate income and the cost of which is repaid by calculating depreciation. The useful life of this property should be more than 12 months, and the initial cost should be more than 10,000 rubles.
Land and other objects of nature use (water, subsoil, etc.), as well as inventories, capital construction in progress and other property in accordance with the law, are not subject to depreciation.
In accordance with the Tax Code of the Russian Federation, the depreciable property of the organization is divided into depreciation groups depending on the useful life. The legislation defines 10 depreciation groups. The useful life of an item of fixed assets is determined by the organization in accordance with the requirements of the Classifier of Fixed Assets approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1.
The useful life of an intangible asset is determined from the validity period of the patent, certificate and other limitations on the terms of use of intellectual property objects, as well as based on the useful life of intangible assets stipulated by the relevant contracts. For intangible assets, for which it is impossible to determine the useful life of the intangible asset, the depreciation rates are set per 10 years.
Since January 1, 2002, organizations have the right to choose one of two methods for calculating depreciation in tax accounting: linear and non-linear. However, only the linear method is applied to buildings, structures, transmission devices with a useful life of 20 years or more. The principle of using the non-linear method is as follows: in the first few periods, the value of fixed assets is written off in a larger amount than in the following. At the same time, although the total amount of depreciation remains unchanged, savings are achieved by reducing tax payments in the initial periods compared to previous ones. The monthly depreciation rate for the non-linear method is calculated by the formula
K = (2: n) x T%,
where K is the monthly depreciation rate,%;
p - useful life, months.
From the moment when the residual value of the fixed asset is 20% of the original, depreciation in subsequent months is charged on a straight-line basis until the residual value is written off in full. The chosen method is fixed in the accounting policy for tax purposes.
To reduce the tax burden, it is recommended to use a non-linear depreciation method if the financial result of the organization is positive. By increasing depreciation charges almost twice in comparison with the straight-line method, the total amount of expenses increases, the taxable base decreases, and, consequently, the income tax. If there is a loss from financial and economic activities, it is advisable to use the straight-line method, since an increase in the amount of the loss will not have a direct impact on the tax burden.
Depreciation can also be charged at reduced rates by decision of the head of the organization. The use of reduced rates is allowed only from the beginning of the tax period and throughout the entire tax period. The use of reduced depreciation rates is convenient for enterprises expecting a loss in the near future. In the following, in a profitable year, the rates can be increased.
Consider the features of the sale of depreciable property for tax purposes.
When selling depreciable property, income (expense) is determined as the difference between the selling price and the purchase price, reduced by the amount of accrued depreciation, taking into account the costs incurred during the sale. A positive difference is recognized as profit and is included in the tax base in the reporting period in which the property was sold. The negative difference is reflected in the analytical accounting as other expenses of the taxpayer, included for tax purposes in the composition of deferred expenses. Deferred expenses are included in non-operating expenses on a monthly basis. The number of months during which deferred expenses will be transferred to non-operating expenses is determined as the difference between the number of months of the useful life of the property and the number of months of its operation until the moment of its sale, including the month in which the property was sold. Let us consider by examples the influence of the financial result from the sale of depreciable property on taxable profit.
2.3. The procedure for writing off the cost of materials in production and during sale
When calculating profits, it is important to correctly determine the costs. Not all actually incurred costs can be included in the cost of products (works, services). Some should be made only from the organizations' own profits after taxes. Others are included in the cost price only within the approved standards, for example, travel expenses, entertainment expenses.
Expenses are recognized as justified and documented costs incurred by the taxpayer. Reasonable costs are understood to be economically justified costs, the assessment of which is expressed in monetary terms. Documented expenses - expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation. Thus, any expenses are recognized as expenses provided that they are incurred to carry out activities aimed at generating income. Based on this provision, the taxpayer can prove the need for certain costs and take them into account when forming the taxable base (for example, the cost of paying for a cell phone or a business trip abroad).
Expenses, depending on their nature, as well as the conditions of implementation and areas of activity of organizations, are divided into those related to production and sales and non-sales.
The costs associated with production and sale are grouped according to their economic content as follows:
1) material costs;
2) labor costs;
3) the amount of accrued depreciation;
4) other expenses.
Material costs include costs:
For the purchase of raw materials and materials used in the production of goods;
For the purchase of materials used in the production process of products (works, services) to ensure the normal technological process and packaging of products or consumed for other production and economic needs;
For the purchase of fuel, water and energy of all types consumed for technological purposes, the generation of all types of energy, heating of buildings, transport work for the maintenance of production, performed by the transport of the enterprise;
Expenses associated with the maintenance and operation of environmental funds.
The cost of inventory items (goods and materials) included in material costs is determined based on the actual costs of their acquisition, namely: the price of their acquisition, including commissions paid to intermediary organizations, transportation costs, import customs duties and other costs. An incorrect determination of the cost of goods and materials can lead to an underestimation of the taxable base. When determining the amount of material costs when writing off raw materials and materials used in the production of goods for tax purposes, one of the following assessment methods is applied:
At the cost of a unit of inventory;
Average cost;
At the cost of the first time acquisitions (FIFO);
At the cost of the most recent acquisitions (LIFO).
The applied valuation method is indicated in the accounting policy adopted by the organization for tax purposes.
The amount of material costs is reduced by the cost of inventory balances transferred to production, but not used at the end of the month, and returnable waste.
Labor costs include any accruals to employees in cash and in-kind, incentive accruals and allowances, compensation accruals related to the mode of work or working conditions, bonuses and one-time incentive accruals, as well as costs associated with the maintenance of these workers provided for by labor ( contracts) or collective agreements.
Other costs include:
Taxes, fees, payments, contributions to insurance funds (reserves) and other mandatory contributions (for example, tax from vehicle owners, payments for maximum permissible emissions of pollutants);
Interest payments for bank loans within the annual discount rate of the Central Bank of the Russian Federation, increased by 3 points (expenses exceeding this limit are carried out at the expense of the profit remaining at the disposal of the enterprise);
Payment for communication services, computer centers, banks, rent for individual objects of fixed assets, payment for product certification;
Other costs included in the cost of production. Non-operating income received in the reporting (tax) period is reduced by:
Losses from past tax periods;
The amounts of receivables for which the limitation period has expired, as well as the amounts of other debts that are unrealistic to be collected;
Loss from marriage;
Loss from downtime due to internal production reasons;
Losses from natural disasters, fires and other emergencies.
As you know, all costs incurred by an enterprise and associated with its production activities are taken into account when calculating the financial result of its activities. It doesn't matter for a manager whether they are included in expenses or not for tax purposes. It is important for him to know the size of the actual profit and what funds he can have. And for calculating taxable profit, gross profit is increased by the difference between actual expenses and the normalized amount for representative, advertising, travel and other expenses in accordance with legislative acts.
2.4. Procedure for determining the amount of work in progress
According to Art. 319 of the Tax Code of the Russian Federation, work in progress (hereinafter - WIP) for the purposes of this chapter means products (works, services) of partial readiness, that is, not having passed all the processing (manufacturing) operations provided for by the technological process. The WIP includes completed, but not accepted by the customer works and services. The WIP also includes the remainders of unfulfilled production orders and the remains of semi-finished products of our own production. Materials and semi-finished products in production are classified as WIP, provided that they have already been processed.
The assessment of WIP balances at the end of the current month is made by the taxpayer on the basis of the data of the primary accounting documents on the movement and on the balances (in quantitative terms) of raw materials and materials, finished products by workshops (productions and other production units of the taxpayer) and tax accounting data on the amount carried out in the current month of direct expenses.
For taxpayers whose production is related to the processing and processing of raw materials, the amount of direct costs is allocated to the remnants of WIP in a share corresponding to the share of such residues in the initial raw materials (in quantitative terms), minus technological losses. At the same time, for the purposes of this chapter, raw material means the material used in production as a material basis, which, as a result of sequential technological processing (processing), turns into finished products.
For taxpayers whose production is related to the performance of work (provision of services), the amount of direct costs is allocated to the remnants of WIP in proportion to the share of unfinished (or completed, but not accepted at the end of the current month) orders for the performance of work (provision of services) in the total volume of work performed during months of orders for the performance of work (provision of services).
For other taxpayers, the amount of direct costs is allocated to the remnants of WIP in proportion to the share of direct costs in the planned (normative, estimated) cost of products.
The amount of work in progress at the end of the current month is included in the material costs of the next month. At the end of the tax period, the amount of work in progress at the end of the tax period is included in the material costs of the next tax period in the manner and under the conditions provided for in this article.
The assessment of the balances of finished products in the warehouse at the end of the current month is made by the taxpayer based on the data of the primary accounting documents on the movement and the balances of finished products in the warehouse (in quantitative terms) and the amount of direct costs incurred in the current month, reduced by the amount of direct costs related to remnants of WIP. The assessment of the balances of finished products in the warehouse is determined by the taxpayer as the difference between the amount of direct costs attributable to the balances of finished products at the beginning of the current month, increased by the amount of direct costs attributable to production in the current month (minus the amount of direct costs attributable to the remainder of the WIP) , and the amount of direct costs attributable to products shipped in the current month.
The assessment of the balances of products shipped but not sold at the end of the current month is made by the taxpayer based on the data on the shipment (in quantitative terms) and the amount of direct costs incurred in the current month, reduced by the amount of direct costs related to WIP balances and balances of finished products in the warehouse ... The assessment of the balances of products shipped but not sold at the end of the current month is determined by the taxpayer as the difference between the amount of direct costs attributable to the balances of shipped but not sold finished products at the beginning of the current month, increased by the amount of direct costs attributable to products shipped in the current month ( minus the amount of direct costs attributable to the balance of finished products in the warehouse), and the amount of direct costs attributable to products sold in the current month
CONCLUSION
Summarizing the study, the following generalizing conclusion can be made. Manufacturing enterprises keep tax records of income in the usual manner. The proceeds from the sale of finished goods are included in the sales proceeds. The costs of manufacturing enterprises are divided: into direct; to indirect. Direct costs include (clause 1 of Art. 318 of the Tax Code of the Russian Federation): for the purchase of raw materials and materials that are used in the process of manufacturing products (performing work, rendering services); for the purchase of components and semi-finished products necessary for the production of products (performance of work, provision of services); for the remuneration of the main production personnel, UST and payments for compulsory pension insurance, calculated from their wages; associated with the accrual of depreciation on fixed assets for production purposes. The remaining costs (except for non-operating costs) are considered indirect. The taxable profit of the company is reduced only by those direct costs that are attributed to the products sold. Indirect and non-operating expenses are taken into account in taxation in full. Whether they relate to the products sold or not is irrelevant. Direct and indirect costs are allocated only to organizations using an accrual basis. Enterprises operating on a cash basis do not make such a division. After all, their taxable profit is reduced by all paid expenses.
The organization has the right to independently determine the composition of direct costs associated with production (Article 318 of the Tax Code of the Russian Federation). This means that the organization has the right to expand or reduce the list of direct costs established by the Tax Code of the Russian Federation. Please note: in the opinion of financiers, this provision of Art. 318 of the Tax Code aims to bring the accounting and tax accounting of a firm closer together. Therefore, the composition of direct expenses in tax accounting should be determined by analogy with the procedure used by the organization for accounting purposes. Organizations with a long production cycle (for example, in the field of construction), when determining the composition of direct costs, should be guided by the list given in clause 1 of Art. 318 of the Tax Code. Expanding the list makes it possible to make the lists of direct costs the same in both accounting and tax accounting. And, as a result, to avoid differences between accounts. However, expenses that you have reclassified from indirect to direct expenses will no longer immediately reduce taxable income. They will need to be written off in parts. Usually, organizations expand the list of direct costs due to costs: for the services of third-party organizations directly related to the production of products (for example, costs for processing raw materials on a tolling basis, for subcontracting work, etc.); for rent and utility bills for production facilities; for insurance of production equipment and premises; for containers and packaging of finished products, etc.
Reducing the list of direct costs will help save on income tax. After all, indirect costs, unlike direct ones, can be immediately written off as a decrease in taxable profit. In this case, the differences between the accounts, most likely, cannot be avoided.
In any case, one must remember that tax accounting must be reliable (Article 313 of the Tax Code of the Russian Federation). Therefore, it is impossible to change the list of direct costs unreasonably. When making a decision, you need to assess how these costs affect production. And first of all, rely on the industry affiliation of the organization. You must fix a specific list of direct expenses in your accounting policy for tax purposes. The composition of the costs that reduce the taxable profit of the company include only direct costs that relate to the finished goods sold. Direct costs that relate to work in progress (that is, products that have not gone through all the stages of processing provided for by the technological process) do not reduce the taxable profit of the company. Also, the cost of finished goods not sold to customers is not taken into account in taxation.
Organizations independently determine the procedure for the distribution of direct costs for work in progress and finished goods. The chosen procedure must be fixed in the accounting policy of the company.
BIBLIOGRAPHY
Constitution of the Russian Federation, adopted by popular vote on December 12, 1993 // Rossiyskaya Gazeta. 1993.25 Dec.
Tax Code of the Russian Federation (Part One) of July 31, 1998 // Collected Legislation of the Russian Federation. 1998. No. 31. Art. 3824. (as amended on 01.05.2009)
Tax Code of the Russian Federation (Part Two) of August 5, 200 // Collected Legislation of the Russian Federation. 2000. No. 32. Art. 3340. (as amended by the Federal Law as of 01.05.2009)
Accounting at catering establishments
The organization of the tax accounting system includes the following components:
Determination of a set of indicators that directly or indirectly affect the size of the tax base;
Determination of criteria for their systematization in tax registers;
Determination of the order of accounting, formation and reflection in the registers of information about accounting objects.
Organization of tax accounting at an enterprise can be carried out in three ways:
1) separate accounting - with this method of organization, tax accounting is carried out completely independently of accounting. Such a situation is possible in the case when the organization has the opportunity to create a tax accounting department within the framework of the existing accounting department;
2) combined accounting - this method involves the maintenance of accounting for tax requirements. At the same time, the tax accounting methodology will require the mandatory reflection of expenses on the accounts of the working chart of accounts. This option is economically justified in small enterprises, where the determination of the tax base for calculating income tax is not particularly difficult;
3) mixed accounting is an intermediate option, in the application of which part of the accounting work is performed in traditional accounting registers and reflected in the accounts of the working chart of accounts, and tax accounting registers are used to regroup accounting data 8 in accordance with the requirements of Chapter 25 of the Tax Code of the Russian Federation "Tax at a profit". Thus, tax accounting in this case complements accounting, making up a single whole with it. A significant disadvantage of this option is its great complexity and a fairly high probability of errors.
MODELS OF TAX ACCOUNTING
Currently, there are three models of tax accounting. Ras-
we look at each of them.
Model 1. This model provides for the use of independent analytical tax accounting registers, while tax accounting
conducted in parallel with accounting (Fig. 1).
Fig. 1. Scheme for filling out a tax return (model 1)
Model 2. This model is based on data generated in the accounting system. In this case, the accounting registers are supplemented with the details necessary to determine the tax base. Thus, combined registers used for tax accounting are formed (Fig. 2).
Model 3. This model uses registers of both accounting and tax accounting. In the event that the procedure for grouping and accounting for objects and business transactions for tax purposes does not differ from the procedure established by the accounting rules, it is advisable to use accounting registers. Tax registers do not need to be kept at all.
With different accounting rules, it is advisable to use analytical tax ledgers along with accounting registers (Fig. 3).
Fig. 3. Scheme for filling out a tax return (model 3)
3. The concept and types of analytical tax ledgers
Analytical tax ledgers- consolidated forms of systematization of tax accounting data for the reporting (tax) period, grouped in accordance with the requirements of the Tax Code, without distribution (reflection) on accounting accounts.
These are development tables, statements, journals, in which the data of primary accounting documents are grouped to form a tax base for income tax without being reflected in the accounting accounts. They can be conducted both on paper and in electronic form.
The Tax Service has developed recommended samples of tax register forms (Methodological Recommendations of the Ministry of Taxes and Tax Collection of Russia dated December 27, 2001). It is not necessary to use these samples, but you can develop your own register forms based on them, which must include:
· Name of the register;
· Period (date) of compilation;
· Measuring instruments of transactions in kind (if possible) and in monetary terms;
· Name of business transactions;
· Signature (decryption of the signature) of the employee responsible for the preparation of these registers (Art. 313 of the Tax Code of the Russian Federation).
Rules for maintaining registers:
· Filled in chronological order;
· Are kept in the form of forms (independently developed tables, statements, magazines), on paper (machine) carriers or in electronic form;
Correction of errors is allowed only by the employee responsible for maintaining the register, certified by the signature of the latter (indicating the date) and justified in writing
The group of intermediate settlement registers is the most extensive in terms of the number of registers and settlement registers. Registers of intermediate calculations are intended to reflect and store information on the procedure for the taxpayer to carry out calculations of intermediate indicators, which are necessary for the formation of taxable profit. In order to explain the function of the intermediate settlement registers, the developers of the tax accounting system had to introduce one more concept. Intermediate indicators are those for which there are no corresponding separate lines in the tax return, that is, their values are involved in the formation of reporting data either not in full (through special calculations) or as part of another, generalizing, indicator. That is, intermediate indicators are a working material and are used in development tables solely as additional data, for the convenience of calculations.
1. Register-calculation Formation of the cost of the accounting object.
2. Register-calculation Accounting for amortization of intangible assets.
3. Register-calculation of the cost of written off raw materials and (or) materials using the FIFO method (LIFO).
4. Register-calculation of the cost of written off goods using the FIFO method (LIFO).
5. Register-calculation of the cost of raw materials / materials written off in the reporting period.
6. Register of registration of doubtful and uncollectible receivables based on the results of the inventory as of the reporting date.
7. Register-calculation of the reserve of doubtful debts of the current reporting (tax) period.
8. Register of accounts payable according to the results of the inventory as of the reporting date.
9. Register of records of contracts for voluntary insurance of employees.
10. Register of accounting of expenses on voluntary insurance of employees.
11. Register-calculation of expenses for voluntary insurance of employees of the current period.
12. Register-calculation of expenses for the repair of the current reporting period.
13. Register-calculation of repair costs accounted for in the current and future periods.
14. Register of accounting of non-operating expenses on transactions of assignment of rights of claim, relating to future periods.
15. Register-calculation of the reserve for warranty repair costs.
16. Register-calculation of the coefficient for recalculation of the reserve for warranty repairs.
In the registers of accounting for the status of a tax accounting unit, information on the status of indicators of accounting objects that are used for more than one reporting (tax) period is systematized. Registers should be kept in such a way that it is possible to ensure the reflection of data on the state of accounting objects for each current date and their change over time. The information contained in the registers is used to form the amount of expenses to be accounted for as part of a particular cost element in the current reporting period.
Business transactions accounting registers are a source of systematized information about the transactions carried out by the organization, which affect the size of the tax base in specific periods. With regard to these objects, the developers suggested that taxpayers independently form additional tax registers. At the same time, business transactions in the proposed tax accounting system are directly related only to the fact of a change in ownership (its loss or acquisition) to objects of civil rights.
The group of registers for accounting of endowment funds by non-profit organizations contains the following registers: - register of receipts; - register of accounting for their use; - register of misuse. Registers for the formation of reporting data, as the name of the group implies, contain information and serve as a tool for obtaining values that are directly entered into specific lines of a tax return.
Tax secrets are any information received by the tax authority, the state non-budgetary fund authority and the customs authority about the taxpayer, with the exception of information: 1) disclosed by the taxpayer independently or with his consent; 2) on the taxpayer identification number; 3) on violations of the legislation on taxes and fees and measures of responsibility for these violations; 4) provided to tax (customs) or law enforcement agencies of other states in accordance with international treaties (agreements), one of the parties to which is the Russian Federation, on mutual cooperation between tax (customs) or law enforcement agencies (in terms of information provided to these authorities)
The disclosure of tax secrets refers to the use or transfer to another person of industrial or commercial secrets of a taxpayer, which has become known to an official of the tax authority, tax police, state non-budgetary fund or customs authority, a specialist or expert involved in the performance of their duties.
For causing losses to a taxpayer, tax agent or their representatives as a result of illegal actions, as well as the loss of documents containing tax secrets, tax authorities and their officials are liable under federal laws. Article 183 of the Criminal Code of the Russian Federation provides for liability for illegal receipt and disclosure of information constituting commercial, tax or banking secrets. In accordance with part 2 of this article, illegal disclosure or use of information constituting commercial, tax or banking secrets without the consent of their owner by the person to whom it was entrusted or became known from service or work is punishable by: - a fine of up to 120 thousand rubles. rub. or in the amount of the salary or other income of the convicted person for a period of up to one year, with the deprivation of the right to hold certain positions or engage in certain activities for up to three years; - imprisonment for up to three years.
FEDERAL TAXES AND FEES
Personal income tax (personal income tax)
Corporate income tax
Value Added Tax (VAT)
Mineral Extraction Tax (MET)
Water tax
REGIONAL TAXES
Corporate property tax
Gambling business tax
Transport tax
LOCAL TAXES
Land tax
Trade fee
Individual property tax
Property tax
individuals 2016
INDUSTRY TAX FEES AND PAYMENTS
Fees for the use of objects of the animal world
Fees for the use of objects of aquatic biological resources
“Taxes” is a familiar word for us, often pronounced with alarm, and sometimes with indignation, both by entrepreneurs and ordinary workers. People talk with concern about the increased severity of taxes, about the burdensome and unusual need to submit income declarations to tax inspections, hotly discussing what taxes and when to pay, what their rates are.
But originally taxes were called "auxilia" (aid) and were collected from citizens only in urgent cases. But for the maintenance of the army and the constantly growing bureaucratic apparatus, more and more money was continuously required, and taxes, from a temporary one, turned into a constant source of state revenue.
And so, since the appearance of taxes, the problem of combining the interests of the state and the rights of taxpayers has been in the first place. The state seeks to replenish the treasury, and the taxpayer seeks to protect their interests, ensuring that tax oppression is minimal and does not ruin interest in entrepreneurship.
One of the main sources of income for the federal budget, as well as regional and local budgets, is income tax. Income tax occupies a central place in the taxation system of enterprises and organizations.
Therefore, the purpose of the work is to study the taxation of profits.
Tax accounting is understood as a system of generalizing information to determine the tax base for a certain tax based on the data of primary documents, grouped in the prescribed manner.
Organizations should have a unified tax accounting system. Its purpose is to establish uniform principles and approaches to organizing a tax accounting system in an organization in order to correctly and accurately calculate taxes, fees, and other mandatory payments, withhold them and enter them within the timeframes established by law in budgets of different levels and extra-budgetary funds.
The main tasks of the tax accounting organization system are:
determination of general principles for the separation of powers and responsibilities of tax and accounting services at each level of management (vertically) and within each level of administration (horizontally);
creation of a unified system of internal corporate documents regulating the activities of tax and accounting services in the organization's tax accounting system.
Such documents may be:
Regulations on tax and accounting services;
accounting policy for tax purposes;
various kinds of internal instructions and regulations drawn up on the basis of the current tax legislation, but taking into account the specifics of the company's activities.
It should be noted that the tax accounting system is organized by enterprises independently, based on the principle of consistency in the application of the rules and regulations of tax accounting. This means that the system must be applied consistently from one tax period to the next. At the same time, the procedure for maintaining tax accounting is established by trade and catering organizations in their accounting policies for taxation purposes, approved by the relevant order (decree) of the head.
Changes in the procedure for tax accounting of individual business transactions or objects can be carried out by an enterprise both in the event of changes in the legislation on taxes and fees or applied accounting methods, and at its own discretion (within the limits established by tax legislation). The decision to amend the accounting policy for tax purposes when changing the applied accounting methods is taken from the beginning of the new tax period, and when the legislation on taxes and fees changes, no earlier than from the moment the changes in the norms of the said legislation come into force.
Changes in accounting policies for tax purposes should also be approved by order (or order) of the head of the organization.
Accounting policy structure for tax purposes
An accounting policy for tax purposes can be formed both in the form of a separately approved document, and in the form of a section of the general accounting policy of an enterprise, adopted for both accounting and taxation purposes. Since the obligation to adopt a separate provision is not regulated by tax legislation, trade and catering organizations can independently choose the procedure for its approval.
There are no recommendations of tax or other authorities regarding the construction of accounting policies for tax purposes. There are only certain provisions of tax legislation (concerning income tax and VAT), which should be reflected in this document.
The following is an approximate form of building such an accounting policy, which includes three main sections:
1) organizational aspects of tax accounting in the organization;
2) methods and methods of taxation;
3) tax accounting registers.
Let us consider the features of the formation of each of these sections.
Organizational aspects of tax accounting
It is advisable to start this section with the general principles of building tax accounting in trade or public catering organizations.
Since such accounting is carried out at all levels of enterprise management, the conduct of such work can be entrusted either to the accounting department of an organization (in particular, its department responsible for the taxation process of a given enterprise), or to a tax administration (department, service) specially created in the organization. included in the structure of the organization as a separate unit. This moment must be necessarily reflected in the accounting policy for tax purposes.
It is also possible to reflect in the accounting policy of the sectoral features of the enterprise, which may affect the construction of tax accounting.
If the organization has territorially separate structural divisions (branches, representative offices) that are endowed with the functions of calculating and paying taxes to the budgets of the constituent entities of the Russian Federation and local budgets, it is necessary to determine the time frame for submitting these calculations to the tax authorities at the location of the branch (representative office), as well as to the head division for maintaining tax accounting as a whole for the enterprise.
Naturally, it is also necessary to provide for the rules for approving the accounting policy itself for tax purposes (who approves the timing of the adoption of the accounting policy for the reporting year, how this document is formed: as part of the general accounting policy of the enterprise or as a separate provision, etc.), the procedure for entering into her changes.
If an organization belongs to small businesses or has switched to a simplified taxation system, then this fact should also be reflected in the accounting policy for tax purposes, since for such enterprises there are some features of tax accounting and taxation.
Tax rules and methods
This section reflects the rules and methods (methods) of tax accounting.
The rules for maintaining tax accounting relate to cases when legislative or regulatory documents do not provide for the variance of accounting, but it is allowed to detail and concretize the accounting procedure by the organization itself. Accordingly, the accounting policy reflects only those moments (rules) that have some specific features of tax accounting (taxation).
Methods of maintaining tax accounting means the fact that legislative or regulatory documents provide for the variability of the application of certain principles of taxation. In this case, the organization independently chooses one of the possible options (methods, methods).
Below is an approximate list of positions that should be reflected in the accounting policies of trade and public catering organizations for tax purposes in the context of individual taxes.
1.1 Initial data
1.1 Extract from the Charter of the organization
1. ZAO Domino was registered on 20.04.2002. The founders of the organization are OOO Kedr and ZAO Klimat.
2. The amount of the authorized capital is 10,000 rubles. and is formed by placing ordinary shares of the Company with a par value of 10 rubles.
3. The share of LLC Kedr in the authorized capital of the Company is 90%, it owns 900 shares with a par value of 10 rubles. The total cost of the share of LLC Kedr is 900 rubles.
The share of CJSC "Climate" is 10%, it owns 100 shares with a par value of 10 rubles. The total cost of the share of CJSC "Climate" in the authorized capital of the Company is 1000 rubles.
4. The company was created for the purpose of making a profit. The main activities of the Company are:
- construction and repair work;
- trade in construction materials;
- provision of construction consulting services;
- marketing of the real estate market;
- non-economic activity, etc.
1.2 Extract from the accounting policy of the organization
1. Objects with a service life of more than one year are fixed assets.
2. Depreciation on fixed assets is charged on a quarterly basis based on the established depreciation rates.
3. Objects with a service life of less than 1 year and a cost of less than J0,000 rubles. belong to the category of household implements and equipment.
4. The cost of household inventory and equipment is expensed as a lump sum when it is put into operation.
5. Income from sales and non-sales transactions is determined on a cash basis.
6. All objects of taxation are considered to exist after the actual receipt of funds.
1.3 Journal of business transactions of the organization for the first half of the year
1. The costs of banking services for the entire reporting period amounted to 3000 rubles, including settlement and cash services, payment of long-distance payments, information services of the bank. Value added tax (hereinafter - VAT) is not levied.
Chapter 25 of the Tax Code of the Russian Federation provides for the maintenance of tax accounting in order to determine the tax base for income tax.
Tax accounting is a system for generalizing information to determine the tax base for tax on the basis of data from primary documents grouped in accordance with the norms of the Tax Code of the Russian Federation (Article 313 of the Tax Code of the Russian Federation).
Purposes of tax accounting:
- - formation of complete and reliable information on the accounting procedure for tax purposes of business transactions carried out by the taxpayer during the reporting (tax) period;
- - providing information to internal and external users to control the correctness of calculation, completeness and timeliness of calculation and payment of tax to the budget.
It follows from this that tax accounting serves as a tool for reflecting the financial relations between the organization and the state. The difference between tax accounting and accounting is that tax accounting is carried out exclusively for tax purposes (Table 1). He must ensure the transparency of all transactions related to the activities of the taxpayer, and his financial position. The need for tax accounting is determined by the fact that the accounting system is insufficient to determine the taxable base.
The organization of the tax accounting system implies the determination of a set of indicators that directly or indirectly affect the size of the tax base, the criteria for their systematization in tax accounting registers, as well as the procedure for accounting, formation and reflection in the registers of information about accounting objects.
Analytical tax registers - a set of indicators (summary forms) used to systematize tax accounting data for the reporting (tax) period, grouped in accordance with the requirements of Ch. 25 of the Tax Code of the Russian Federation, without distribution (reflection) on accounting accounts.
The legislation does not provide for the creation of a unified tax accounting system as a separate mandatory procedure for collecting and systematizing data on operations carried out by an organization that entail tax consequences, similar to accounting.
Each organization, depending on the set and specifics of the operations being carried out, has the right to independently choose the method of registering data on the operations carried out, which determines the procedure for recording them when forming the tax base, based on the legally established principle - the sequence of applying the rules and regulations of tax accounting from one tax period to another ...
General approaches to the formation of tax accounting policies for taxation of profits are given in Art. Art. 313, 314 of the Tax Code of the Russian Federation. The procedure for maintaining tax accounting is established in the accounting policy for tax purposes. It is approved by the relevant order of the head (Article 313 of the Tax Code of the Russian Federation).
Changes in accounting policies are allowed in the event of: changes in legislation; changes in accounting methods used; if the taxpayer began to carry out new types of activities (reflect the procedure for their accounting in the accounting policy). Changes made to the accounting policy are applied from the beginning of the new tax period.
Organization of tax accounting at an enterprise can be carried out in three ways:
- 1) separate accounting - with this method of organization, tax accounting is carried out completely independently of accounting. Such a situation is possible in the case when the organization has the opportunity to create a tax accounting department within the framework of the existing accounting department;
- 2) combined accounting - this method involves the maintenance of accounting for tax requirements. At the same time, the tax accounting methodology will require the mandatory reflection of expenses on the accounts of the working chart of accounts. This option is economically justified in small enterprises, where the determination of the tax base for calculating income tax is not particularly difficult;
- 3) mixed accounting is an intermediate option, in the application of which part of the accounting work is performed in traditional accounting registers and reflected in the accounts of the working chart of accounts, and tax accounting registers are used to regroup accounting data in accordance with the requirements of Chapter 25 of the Tax Code of the Russian Federation "Tax on profit".
Thus, tax accounting in this case complements accounting, making up a single whole with it. A significant disadvantage of this option is its great complexity and a fairly high probability of errors.
Tax accounting data should reflect:
- - the procedure for forming the amount of income and expenses;
- - the procedure for determining the share of expenses accounted for for tax purposes in the current tax (reporting) period;
- - the amount of the balance of expenses (losses) to be charged to expenses in the following tax periods;
- - the procedure for the formation of the amounts of created reserves;
- - the amount of tax arrears with the budget.
The taxpayer analyzes business transactions and independently determines for which accounting objects he must develop and approve the forms of tax accounting registers, in which a set of all the data necessary for the correct determination of the indicators of the tax return must be provided.
Confirmation of tax accounting data are:
- 1. Primary accounting documents (including an accountant's certificate). The primary accounting document of accounting is a general information base for drawing up registers for both accounting and tax accounting. In various types of accounting and tax registers, information is only grouped on various grounds in accordance with the objectives of each type of accounting. The area of intersection is the definition and distribution of costs, the calculation of the cost of finished goods, the cost of work in progress, etc.
- 2. Analytical registers of tax accounting. Analytical tax registers are consolidated forms of systematization of tax accounting data for the reporting (tax) period, grouped in accordance with the requirements of the Tax Code of the Russian Federation, without distribution (reflection) on tax accounting accounts.
- 3. Calculation of the tax base. The calculation of the tax base for the reporting (tax) period is compiled by the taxpayer independently in accordance with the norms of the relevant articles of the Tax Code of the Russian Federation. For example, the procedure for compiling the calculation of the tax base for corporate income tax is set out in Art. 315. Articles 316-333 specify the rules for maintaining tax accounting in relation to certain types of income and expenses (for example, the procedure for tax accounting of income from sales, expenses on trade operations), certain types of organizations (insurance organizations, banks), various types of contracts (trust property management).
The general scheme for setting up tax accounting at an enterprise is presented in Appendix 1. According to the scheme, it can be concluded that primary documents serve as the basis for both accounting and tax accounting.
Due to the fact that there are no uniform approved forms of tax accounting registers, the institution must develop them independently or enter additional details into the accounting registers used, thereby forming tax accounting registers. In either case, the registers must be specified in the accounting policy for tax purposes.
The organization has the right to use analytical accounting data developed in accordance with the accounting rules, provided that the information contains all the necessary information for calculating income tax (Letter of the Ministry of Finance of Russia dated 01.08.2007 No. 03-03-06 / 1/531).
In accordance with Art. 9 ФЗ № 129_ФЗ "On accounting" all business transactions carried out by the organization must be formalized by supporting documents. These documents serve as primary accounting documents on the basis of which accounting is kept.
Thus, primary documents serve as the basis for organizing both accounting and tax accounting.
Tax accounting registers are kept in the form of special forms on paper, in electronic form and (or) any machine media. At the same time, the analytical accounting of data should be organized by the taxpayer in such a way as to ensure continuous reflection in chronological order of the facts of economic activity and reveal the procedure for the formation of the tax base.
Forms of analytical tax accounting registers for determining the tax base must contain the following details:
- - name of the register;
- - period (date) of compilation;
- - measuring instruments of transactions in kind and in monetary terms;
- - the name of business transactions;
- - signature (decryption of signature) of the person responsible for the preparation of these registers.
Another important note concerns the format of data reflection in tax registers. In accordance with Art. 314 of the Tax Code of the Russian Federation, the correspondence of accounting accounts in tax accounting is not indicated - only the name of the business transaction (or a group of transactions of the same name) and their amount are reflected. However, in order to facilitate the cross-reconciliation of accounting and tax accounting data, it may be very useful to include correspondence of accounts in the tax accounting register form (but as reference information, not basic information).
According to Art. 314 of the Tax Code of the Russian Federation, the correctness of the reflection of business transactions in tax registers is ensured by the persons who drew up and signed them.
Correction of an error in the tax register must be confirmed by the signature of the person who made the correction, indicating the date and justification for the correction made. When storing tax registers, they must be protected from unauthorized corrections.
When drawing up registers, it must be ensured that the following objectives are achieved:
- - minimization of labor costs for further information processing;
- - the ability to transfer data from tax registers to a tax return directly or after minor processing;
- - the ability to carry out subsequent checks on the correctness of the transfer of data from accounting registers.
The calculation of the tax base is compiled by the taxpayer independently in accordance with the norms established by Ch. 25 of the Tax Code of the Russian Federation. The calculation of the tax base must contain the following data:
- 1. The period for which the tax base is determined.
- 2. The amount of income from sales received in the reporting (tax) period.
- 3. The amount of expenses incurred in the reporting (tax) period, reducing the amount of income from sales.
- 4. Profit (loss) from sales.
- 5. The amount of non-operating income.
- 6. The amount of non-operating expenses
Tax accounting is a system for collecting and generalizing information to determine the tax base based on data from primary documents grouped in accordance with the requirements of the Tax Code of the Russian Federation (Article 313 of the Tax Code of the Russian Federation). Taxpayers independently develop a tax accounting system in accounting policy for tax purposes.
The purpose of tax accounting is determined by the interests of information users. Information users generated in the tax accounting system are divided into two main groups:
1) external;
2) internal.
The internal user of information is the administration of the organization. According to tax accounting data, internal users can analyze non-production expenses, which, according to the requirements of tax legislation, are not taken into account for tax purposes (for example, expenses on any kind of benefits provided to management or employees; in addition to benefits paid on the basis of employment contracts, expenses in the form of amounts financial aid and others). By reducing this kind of expenses, you can optimize taxable profit.
External users of information are primarily tax authorities and tax consultants. The tax authorities must assess the correctness of the formation of the tax base, tax calculations, and monitor the receipt of taxes to the budget. Tax consultants give recommendations on how to minimize tax payments, determine the direction of the organization's tax policy.
Taking into account the needs of information users, the purposes of tax accounting are:
1) formation of complete and reliable information on the amounts of income and expenses of the taxpayer, which determine the size of the tax base of the reporting (tax) period;
2) providing information to internal and external users to control the correctness, completeness and timeliness of the calculation and payment of tax to the budget;
3) providing internal users with information that allows them to minimize their tax risks and optimize taxes.
The means of achieving the goal of tax accounting is the grouping of these primary documents.
Tax accounting consists only of the stage of summarizing information. The collection and registration of information by documenting it is carried out in the accounting system.
Tax accounting data should reflect:
1) the procedure for the formation of the amounts of income and expenses;
2) the procedure for determining the share of expenses accounted for for tax purposes in the current reporting (tax) period;
3) the amount of the balance of expenses to be charged to expenses in the next reporting (tax) period;
4) the procedure for the formation of the amount of created reserves;
5) the amount of tax arrears with the budget.
Tax accounting data are not reflected in the accounting accounts (Article 314 of the Tax Code of the Russian Federation).
According to Art. 313 of the Tax Code of the Russian Federation, tax accounting data are confirmed:
Primary accounting documents, including an accountant's certificate;
Analytical tax registers;
Calculation of the tax base.
The objects of tax accounting are the income and expenses of the organization, which are accounted for for tax purposes. Profit or loss is determined by comparing income and expenses. According to Art. 247 of the Tax Code of the Russian Federation, income is recognized as profit, reduced by the amount of expenses incurred. At the same time, expenses for tax purposes are divided into expenses accounted for in the current reporting period and expenses that are accounted for in future periods. The task of tax accounting is to determine the share of expenses accounted for for tax purposes in the current period.
One of the main tasks of tax accounting is to determine the amount of payments to the budget and arrears to the budget for income tax at a certain date.
The subject of tax accounting is the production and non-production activities of the enterprise, as a result of which the taxpayer has obligations to calculate and pay tax.
Tax accounting principles
In the chapter. 25 of the Tax Code of the Russian Federation, the following principles of tax accounting are reflected:
The principle of monetary measurement;
The principle of property isolation;
The principle of business continuity of the organization;
The principle of temporal certainty of the facts of economic activity;
The principle of consistency in the application of rules and regulations of tax accounting;
The principle of uniformity of recognition of income and expenses.
The principle of monetary measurement is formed in Art. 249 and 252 of the Tax Code of the Russian Federation. According to Art. 249 of the Tax Code of the Russian Federation, proceeds from sales are determined based on all receipts associated with settlements for goods sold or property rights expressed in cash and / or in kind. As follows from Art. 252 of the Tax Code of the Russian Federation, justified costs are economically justified costs, the assessment of which is expressed in monetary form. Thus, tax accounting reflects information on income and expenses, presented primarily in monetary terms. Income, the value of which is expressed in foreign currency, is accounted for in aggregate with the income, the value of which is expressed in rubles. Income denominated in foreign currency is translated into rubles at the exchange rate of the Central Bank of the Russian Federation. In accordance with the principle of property isolation, property owned by an organization is accounted for separately from the property of other legal entities held by this organization. In tax legislation, this principle is declared in relation to depreciable property.
Depreciable property is recognized as property, results of intellectual activity and other objects of intellectual property that are owned by the taxpayer.
According to the principle of going concern of an organization, records must be kept continuously from the moment of its registration as a legal entity until its reorganization or liquidation. This principle is used in determining the procedure for calculating depreciation of property. Depreciation of property is charged only during the period of operation of the organization and stops when it is liquidated or reorganized.
The principle of temporal certainty of the facts of economic activity is dominant. According to Art. 271 of the Tax Code of the Russian Federation, incomes are recognized in the reporting (tax) period in which they occurred, regardless of the actual receipt of funds, other property or property rights (accrual principle). In accordance with Art. 272 of the Tax Code of the Russian Federation, expenses accepted for tax purposes are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds or other form of payment.
Art. 313 of the Tax Code of the Russian Federation established the principle of consistency in the application of the rules and regulations of tax accounting, according to which the rules and regulations should be applied consistently from one tax period to another. This principle applies to all objects of tax accounting.
The principle of equal recognition of income and expenses is reflected in Art. 271 and 272 of the Tax Code of the Russian Federation. This principle assumes the reflection for tax purposes of expenses in the same reporting period as the income for the receipt of which they were generated.
Organization of tax accounting at the enterprise
In accordance with Art. 313 of the Tax Code of the Russian Federation, the procedure for maintaining tax accounting is established by the taxpayer to the accounting policy for tax purposes.
Tax accounting should be organized so that the data provide the ability to:
- continuous reflection in the chronological sequence of the facts of economic activity;
- systematization of these facts (accounting for income and expenses);
- formation of indicators of the tax return for income tax.
Unlike accounting, where the accounting rules are regulated by the PBU and the Chart of Accounts, strict standards have not been established for tax accounting. Therefore, the tax accounting system is organized by the taxpayer independently, and the tax authorities are not entitled to establish mandatory forms of tax accounting documents.
There are two options for tax accounting:
1. Creation of an autonomous tax accounting system, not related to accounting. Moreover, each business transaction is recorded in the tax register.
2. Creation of a tax accounting system based on accounting data. This method of accounting is less laborious and therefore more appropriate for use. It is consistent with the provisions of Art. 313 of the Tax Code of the Russian Federation.
This article establishes that the calculation of the tax base based on the results of each reporting (tax) period is made on the basis of tax accounting data, if Ch. 25 of the Tax Code of the Russian Federation provides for the procedure for grouping and accounting for objects and business transactions for tax purposes, which is different from the procedure established by the accounting rules. Thus, when the rules of accounting and tax accounting coincide, the calculation of the tax base can be made on the basis of accounting data. When developing a tax accounting system based on accounting data, it is necessary:
1. Determine the accounting objects for which the rules of accounting and tax accounting coincide, and the accounting objects for which the accounting rules are different, highlighting the objects of tax accounting.
2. Develop a procedure for using accounting data for tax purposes.
3. To develop forms of analytical tax accounting registers for the selected objects of tax accounting.
4) Determine the objects of separate tax accounting (for taxpayers applying special tax regimes).
Source - Tax accounting: study guide / M.N. Smagina. - Tambov: Publishing house of Tamb. state tech. University, 2009. - 80 p.
