List of used literature
I. Legislation, instructions and regulations on accounting, audit and taxation of small businesses
Civil Code of the Russian Federation. Part one.
Tax Code of the Russian Federation. Part one: Article-by-article comment / under total. ed. IN AND. Break. M .: Statut, 1999.
Tax Code of the Russian Federation. (Part two). M .: Association of Authors and Publishers "TANDEM"; EKMOS, 2000.
Accounting regulatory framework: Collection of official materials / foreword. and comp. A.S. Bakaeva. Moscow: Accounting, 2000.
Federal Law of December 26, 1995 No. 208-FZ "On joint stock companies"(As amended by Federal Laws of June 13, 199bg. No. 65-FZ, of May 24, 1999 No. 101-FZ, of August 7, 2001 No. 120-FZ, of March 21, 2002 No. 31-FZ, of 31 October 2002 No. 134-FZ, dated February 27, 2003 No. 29-FZ, dated February 24, 2004 No. 5-FZ, dated April 6, 2004 No. 17-FZ).
Federal Law of February 8, 1998 No. 14-FZ "On Limited Liability Companies".
Order of the FSFR dated January 23, 2001 No. 16 "On the approval of guidelines on the analysis of the financial condition of organizations "// Collected Legislation of the Russian Federation. 2001. No. 9.
Federal Law of November 21, 1996 No. 129-FZ "On Accounting" (as amended by Federal Laws of July 23, 1998 No. 123-FZ, of March 28, 2002 No. 32-FZ, of December 31, 2002 . No. 187-FZ, dated December 31, 2002 No. 191-FZ, dated January 10, 2003 No. 8-FZ, dated June 30, 2003 No. 86-FZ, the Customs Code of the Russian Federation dated May 28, 2003 No. 61 -FZ).
Federal Law No. 129-FZ of August 8, 2001 "On State Registration of Legal Entities" (as amended on December 8, 2003).
10. Federal Law of June 14, 1995 No. 88-FZ "On State Support of Small Business in the Russian Federation" (as amended by Federal Laws of March 21, 2002 No. 31-FZ, of August 22, 2004 No. 122- FZ).
Federal Law of August 8, 2001 No. 134-FZ "On the Protection of the Rights of Legal Entities and Individual Entrepreneurs during State Control (Supervision)" (as amended by Federal Laws of October 30, 2002 No. 132-FZ, of January 10, 2003 No. 17-FZ, dated October 1, 2003, No. 129-FZ).
Federal Law No. 128-FZ of August 8, 2001 "On Licensing of Certain Types of Activities" (as amended on March 26, 2003).
Federal Law of December 30, 1995 No. 225-FZ "On Production Sharing Agreements" (as amended by Federal Laws of January 7, 1999 No. 19-FZ, of June 18, 2001 No. 75-FZ, of June 6 2003 No. 65-FZ, dated June 29, 2004 No. 58-FZ).
Order of the Ministry of Finance of the Russian Federation of December 21, 1998 No. 64n "On standard recommendations for organizing accounting for small businesses."
Order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n "On the forms of financial statements of organizations."
Accounting regulations. Ed. 3rd, add. Rostov n / a: Phoenix, 2003.
II. Textbooks, tutorials and monographs
Agurbash N.G. The system of state support for small business in Russia / N.G. Agurbash. M.: Ankil, 2000.
Analysis of the role and place of small and medium-sized enterprises in Russia. Statistical reference. M.: United States Agency for International Development. Resource Center for Small Business, 2003.
Analysis of financial statements: tutorial/ ed. O.V. Efimova, M.V. Miller. M.: Omega-L, 2004.
Analysis of the economy. Country, market, firm: textbook / ed. prof. V.E. Rybalkin. M.: Mezhdunar. relationship, 1999.
Andreev V. Legal status of small enterprises / V. Andreev. M.: Omega-L, 2004.
Anthology of economic classics / foreword. I.A. Stolyarov. M.: MP "EKONOV", "KEY", 1993.
Anthony R.N. Fundamentals of accounting / RN. Anthony. M.: Triad NTT, 1992.
Babich A.M. Finance: textbook / A.M. Babich, L.N. Pavlova. M.: FBK-PRESS, 2000.
Bakaev A.S. Annual financial statements of the organization: approaches and comments to the preparation / A.S. Bakaev. Moscow: Accounting, 1997.
Bakaev A.S. Accounting regulatory support. Analysis and comments / A.S. Bakaev. M.: MCFER, 2001.
Beike R.L. Full cycle financial accounting: a practical guide / R.L.Benke, R.N. Holt. M.: VICTORI, 1993.
Bernstein L.A. Financial reporting analysis: theory, practice and interpretation / L.A. Bernstein; per. from English ; scientific. ed. per. Corresponding Member RAS I.I. Eliseeva; ch. ed. series of prof. I'M IN. Sokolov. M.: Finance and Statistics, 2002.
Betge J. Balance studies / I. Betge; per. with him. ; scientific. ed. V.D. Novodvorsky; entry A.S. Bakaeva; approx. V.A. Verkhova. M.: Accounting, 2000.
Business, commerce, market: Dictionary-reference / author-comp. G.S. Sargsyants; ed. V.G. Mashentseva, A.G. Sarkisyants, L.D. Sharova. M.: Informpechat, 1993.
Blank I.A. Asset management / I.A. Form. K .: Nika-Center, 2000.
Blaug M. Economic thought in retrospect / M. Blaug; per. from English ; 4th ed. M.: Delo Ltd, 1994.
Blinov A.O. Small business: Theory and practice: textbook / А.О. Blinov, I.N. Shapkin. M .: Dashkov i K °, 2003.
Rich I.N. Office work and accounting: textbook-practical. allowance / I.N. Rich, L.N. Kuznetsova; 2nd ed., Rev. and add. M .: Delo, 2003.
Braga V.V. Computer technologies in accounting based on automated systems: workshop / V.V. Braga, A.A. Levkin. M.: Finstatinform, 2001.
Breslavtseva N.A. Balance science: a textbook / N.A. Bres-lavtseva, V.I. Tkach, V.A. Kuzmenko. M.: Prior, 2001.
Breslavtseva N.A. System balance sheets and balance management concepts economic processes/ ON. Breslavtsev. Rostov n / a: SKNTs VSh, 1997.
Britton E. Introductory course on accounting, auditing, analysis: Self-study guide / E. Britton, K. Waterston; per. from English I.A. Smirnova; ed. prof. I'M IN. Sokolov. M.: Finance and Statistics, 1998.
Bulatov M.A. Accounting standards in schemes. Based on the orders of the Ministry of Finance of Russia, taking into account the provisions Tax Code Russian Federation / M.A. Bulatov. M .: Examination, 2003.
Accounting: textbook / I.I. Bochkareva, V.A. Bykov and others; ed. I'M IN. Sokolov. M.: Welby; Prospect, 2004.
Accounting in Russia in the XXI century: textbook / N.L. Marenkov, T.N. Veselova, TI. Kravtsova, TV. Gritsyuk; under total. ed. N.L. Marenkov. M.: Editorial URSS, 2002.
Accounting (financial) statements: textbook / ed. prof. V.D. Novodvorskaya). M.: INFRA-M, 2003.
Vakulenko T.G. Analysis of accounting (financial) statements for making managerial decisions / T.G. Vakulenko, L.F. Fomin. SPb. : "Gerda Publishing House", 2001.
Van Hori J.K. Fundamentals of financial management / J.K. Van Horn; per. from English ; ch. ed. series Ya.V. Sokolov. M.: Finance and Statistics, 1996.
Vlasov V.I. Commentary on the legislation on small enterprises / V.I. Vlasov, O. M. Krapivin. M.: INFRA-M, 2004.
Vorst J. Economics of the company: textbook / J. Vorst, P. Revent-low; per. from Danish A.N. Chekansky, O.V. Rozhdestvensky. M.: Higher school, 1994.
Gilyarovskaya L.T. Analysis and assessment of financial stability of a commercial enterprise / L.T. Gilyarovskaya, A.A. Vehore-va. SPb. : Peter, 2003.
Gilyarovskaya L.T. Audit financial results: Methodology and technique / L.T. Gilyarovskaya, J.A. Kevorkov. Voronezh: Voronezh State Publishing House. University, 1997.
Gribov V.D. Small business management: textbook / V.D. Mushrooms. M.: Finance and Statistics, 2002.
Guseva EL. Production management at a small enterprise: [Educational practical guide] / E.P. Gusev. M .: MESI, 2001.
Dal V.I. Explanatory dictionary of the Russian language: Modern writing / V.I. Dahl. M.: Astrel; ACT, 2003.
Damari R. Finance and entrepreneurship. Financial instruments used by Western firms for the organization's work / R. Damari: trans. from English E.P. Vyshinsky. Yaroslavl: Helen, 1993.
Danilevsky Yu.A. Audit: study guide / Yu.A. Danilevsky, SM. Shapiguzov, N.A. Remizov, E.V. Starovoitov. 2nd ed., Revised. and add. M .: FBK-PRESS, 2002.
Dernberg R.L. International taxation / R.L. Dsrn-berg; per. from English M .: UNITI, 1997.
Dymova and A. Financial statements and the principles of its preparation in accordance with international standards. Transformation method / I.A. Dymova. M.: Modern economics and law, 2001.
Egorova N.E. Small enterprises: entrepreneurial strategies and cooperation / N.E. Egorova, M.A. Mareny. M.: Sputnik + Company, 2004.
Single tax on imputed income / N.A. Kudryavtseva, A.S. Ta-peitsina, M.A. Podobed. M.: PRIOR, 2001.
Endovitsky YES. Introduction to strategic analysis investment activities: problems of theory and practice / D.A. Endovitsky, N.M. Podoprikhin. Voronezh: Voronezh State Publishing House. un-t, 2001.
Endovitsky YES. Investment analysis in the real sector of the economy: textbook / D.A. Endovitsky; ed. L.T. Gilyarovskaya. Voronezh: Voronezh State Publishing House. University, 2001.
Endovitsky YES. Complex analysis and control of investment activity: methodology and practice / D.A. Endovitsky; ed. prof. L.T. Gilyarovskaya. M.: Finance and Statistics, 2001.
Ilyina O.P. Accounting information technologies / O.P. Ilyin. SPb .: Peter, 2002.
Individual entrepreneurship / G.B. Kovalev; author-compiler G.B. Kovalev. M.: AiN, 2002.
Karlin T.R. Analysis financial statements(based on GAAP): Textbook / TR. Karlin, A.R. McMean. M.: INFRA-M, 2000.
V.V. Karpov Small enterprises 2005: a practical guide / V.V. Karpov, N.V. Lukin. M.: Economics and Finance, 2005.
V. V. Kachalin Financial accounting and reporting in accordance with GAAP standards / V.V. Kachalin. M.: Delo, 1998.
Klinov N.N. Disclosure of information in the explanations to the financial statements / N.N. Klinov; ed. V.D. Novodvorsky. M.: Accounting, 2003.
Klyuchnikov SV. Accounting for small businesses: [Practical guide] / SV. Klyuchnikov. M.: Alfa-Press, 2004.
V.V. Kovalev Financial Analysis: Capital Management. Investment selection. Analysis of reporting / V.V. Kovalev; 2nd ed., Rev. and add. M.: Finance and Statistics, 2000.
Kolb R.V. Financial management / R. V. Kolb, R. J. Rodrigues; per. 2nd eng. ed. ; foreword to rus. ed. Ph.D. E.L. Drache-howl. M.: Finpress, 2001.
Koidrakov N.P. Accounting: textbook / N.P. Kondrakov. M.: INFRA-M, 2002.
V. N. Kostyuk History economic doctrines/ V.N. Kostyuk. Moscow: Center, 1997.
M.I. Kuter Accounting: Theory Basics: Textbook / M.I. Cooter. M.: Expert Bureau-M, 1997.
M.I. Kuter Theory and principles of accounting: textbook / M.I. Cooter. Moscow: Finance and Statistics; Expert Bureau, 2000.
L any hundred M.G. Small business: textbook / M.G. La-empty, Yu.L. Starostin. M.: INFRA-M, 2004.
V.I. Makarieva Practical advice on the use of PBU 1 - PBU 12 / V.I. Makarieva. M.: Tax Bulletin, 2000.
Malkova T.N. Theory and practice of international accounting: textbook / T.N. Malkova. SPb. : Business Press, 2001.
Medvedev M.Yu. General theory accounting: natural, accounting and computer methods / M.Yu. Medvedev. M.: Business and Service, 2001.
International Financial Reporting Standards 1999: Russian edition. M .: Askeri-ASSA, 1999.
Middleton D. Accounting and financial decision making / D. Middleton: trans. from English; ed. I.I. Eliseeva. M .: Audit; UNITY, 1997.
Mintzberg T. Strategic process / G. Mintzberg, J.B. Quinn, S. Gansal: trans. from English ; ed. Yu.N. Kipturevsky. SPb. : Peter, 2001.
Needles B. Accounting Principles / B. Needles, H. Anderson, D. Caldwell; per. from English; ed. I'M IN. Sokolov. 2nd ed. Moscow: Finance and Statistics, 1994.
Novodvorsky V.D. Financial statements of the organization: textbook / V.D. Novodvorsky, L.V. Ponomarev. 4th ed., Rev. and add. M.: Accounting, 2004.
Novodvorskiy V.D. Accounting for small enterprises: a tutorial / V.D. Novodvorsky, R.L. Sabanin. M.: Welby; Prospect, 2005.
Paliy V.F. Financial statements: features / V.F. Paliy. M.: Berator-Press, 2003.
Paliy V.F. International accounting and financial reporting standards: textbook / V.F. Paliy. M.: INFRA-M, 2004.
Fifth M.L. Application of legislation in accounting practice / M.L. Pyatov. M.: Accounting, 2002.
Fifth M.L. Accounting and taxation of transactions related to the implementation of business contracts / M.L. Pyatov. M.: Accounting, 1999.
Ryan B. Strategic accounting for the head / B. Ryan; per. from English ; ed. V.A. Mikryukova. M.: Audit; UNITY, 1998.
Raizberg B.A. Fundamentals of business: textbook / B.A. Rise berg. 4th ed., Rev. and add. M.: Os-89, 2000.
Richard J. Audit and analysis of the economic activity of the enterprise / J. Richard; per. from fr .; ed. L.P. White. M .: Audit; UNITY, 1997.
Richard J. Accounting: theory and practice / J. Richard; per. from fr .; ed. I'M IN. Sokolov. M.: Finance and Statistics, 2000.
Romanov A.N. Audit automation / A.N. Romanov, B.E. Odintsov. M .: Audit; UNITY, 1999.
Russian Review of Small and Medium Enterprises 2001 M.: Tacis A 9803, Support for the Development of Small Business, 2002.
Rube V.A. Small business: history, theory, practice / V.A. Roubaix. M .: TEIS, 2000.
Salin V.N. Technique of financial and economic calculations: textbook / V.N. Salin, O. Yu. Sitnikov. Moscow: Finance and Statistics, 2002.
Sapozhnikova N.G. Accounting principles: textbook / N.G. Sapozhnikov. Voronezh: Voronezh State Publishing House. University, 2001.
Syropolis N.K. Small business management. A guide for entrepreneurs / N.K. Syropolis. M.: Delo Ltd, 1997.
Sokolov Ya.V. Accounting: from the origins to the present day: a textbook for universities / Ya.V. Sokolov. M.: Audit; UNITY, 1996.
Sokolov Ya.V. New Chart of Accounts and Basics of Accounting / Ya.V. Sokolov, V.V. Patrov, N.N. Karzayev. M.: Finance and Statistics, 2003.
Sokolov Ya.V. Fundamentals of accounting theory / Ya. V. Sokolov. M.: Finance and Statistics, 2000.
Terekhova V. L. International and national standards of accounting and reporting: a practical guide / V. A. Terekhova. M.: Perspective, 1999.
Tkach V.I. International system accounting and reporting / V.I. Tkach, M.V. Weaver. M.: Finance and Statistics, 1991.
Trubnikov AL. Intermediary organizations: accounting and tax accounting of income and expenses / A. A. Trubnikov. M .: Financial newspaper, 2005.
1 Vol. Fadeev V.Yu. Economic foundations small business: textbook / V.Yu. Fadeev. M.: INFRA-M, 2004.
G.V. Fedorova Information technologies of accounting, analysis and audit / G.V. Fedorov. M .: Omega-L, 2004.
G.V. Fedorova Design information systems: study guide / G.V. Fedorov. M.: MESI, 2001.
Foroponova T.M. Financial and management accounting of the company's obligations / T.M. Voroponov. Rostov n / a: Growth. state builds, un-t, 2003.
ON. Hendriksen E.S. Accounting theory / E.S. Hendrik-sen, M.F. Van Breda. M.: UNITI, 2001.
Horokhordin D.N. Formation of active-adaptive systems of internal audit: monograph / D.N. Horokhordin; Voronezh, state agrarian university them. K. D. Glinka. Voronezh: Voronezh Publishing House, state. University, 2003.
Chernik D.G. Taxes and Fees in the Russian Federation / D.G. Chernik. 2nd ed., Rev. M.: International Center for Financial and Economic Development, 2000.
Chirkova M.B. Methodology of accounting and economic analysis in lending operations of commercial structures: author. dis. for the degree of Doctor of Economics / M.B. Chirkov. M., 1999.
Shirobokov V.G. Actively adaptive accounting system in agriculture: conceptual approaches, theory and practice / V.G. Shirobokov. Voronezh: VGAU, 2001.
Shishkin A.F. Economic theory: study guide / A.F. Shishkin. M.: VLADOS, 1996.
Shuremov E.JI. Automated information systems of accounting, analysis and audit / E.L. Shuremov, E.A. Umnova, T.K. Voropaeva. M.: Perspective, 2001.
Shchadilova SI. Small business: where to start and how to successfully develop / S.N. Shchadilova. M .: Delo and Service, 1998.
M.V. Shherenko Simplified taxation system: practical application taking into account recent changes / M.V. Shcherenko; ed. G.Yu. Kasyanova. M .: Informtsentr XXI century, 2005.
Yadgarov Ya.S. History of economic doctrines / Ya.S. Yadgarov. M.: Economics, 1996.
Dawson S. Analysing Organizations. London: Macinillan, 1995.
Giles R.S., Capel W. Finance and Accounting. London: Macmillan, 1994.
III. Articles in journals and proceedings, abstracts
Agapova T.N. Forms and methods of tax incentives for investment activities of small business / T.N. Agapova, N.V. Fisher // Economic analysis, theory and practice. 2004. No. 10 (25).
Amelina TI. Accounting for the expenses of entrepreneurs carrying out activities without education legal entity/ TI. Amelina // Accounting. 2003. No. 1.
Andreev IM. Specialists answer questions from readers / I.M. Andreev // Accounting. 2004. No. 23.
Andreev IM. Features of the application of the simplified taxation system / I.M. Andreev // Accounting. 2005. No. 6.
Anufriev V.E. Accounting and distribution of financial results / V.E. Anufriev // Accounting. 1999. No. 4.
Veresneva N.V. Simplified taxation system: whether to include in income borrowed funds and the principal's funds? / N.V. Veresneva // Accounting. 2004. No. 19.
Bogatyreva E.I. About changes in the accounting statements / E.I. Bogatyreva // Accounting. 2003. No. 19.
Bogatyreva E.I. Reflection in the financial statements of calculations for income tax in accordance with PBU 18/02 / E.I. Bogatyreva // Accounting. 2003. No. 13.
Bogatyreva E.I. Formation of the accounting policy of the organization / E.I. Bogatyreva // Accounting. 2004. No. 23.
Borisov A.V. Simplified taxation system / A.V. Borisov // Accounting. 2003. No. 11.
Bychkov M.F. On the issue of the accounting policy of the enterprise / M.F. Bychkov, N.N. Balashova // Economy of agricultural and processing enterprises. 2000. No. 2.
Vilensky A.V. Small business development stages in Russia / A.V. Vilensky // Issues of Economics. 1996. No. 7.
Vladimirova I.G. Companies of the future: organizational aspect / I.G. Vladimirova // Management in Russia and abroad. 1999. No. 2.
Ermolaeva N.V. Drawing up a profit and loss statement / N.V. Ermolaeva // Accounting. 2005. No. 6.
Efimova O.V. On transparency and analyticity of financial statements / O.V. Efimova // Accounting. 1998. No. 7.
Ilyshev A.M. Scorecard for the integrated sphere of small business / A.M. Ilyshev, O. N. Demchuk // Economic Analysis: Theory and Practice. 2005. No. 10.
Karzaeva N.N. Presentation of annual financial statements / N.N. Karzayeva // Accounting. 2005. No. 3.
Kasyanova G.Yu. Documenting business transactions/ G.Yu. Kasyanova // Accounting. 2001. No. 19.
Kukushkin I.M. Collected interest and taxable base for income tax / I.M. Kukushkin, N.V. Veresneva // Accounting. 2004. No. 24.
Malyavkina L.I. Formation of registers tax accounting in the organization / L.I. Malyavkina // Accounting. 2005. No. 6.
Malyavkina L.I. Accounting for fixed assets under the simplified taxation system / L.I. Malyavkina // Accounting. 2004. No. 24.
Maslennikov M.V. Legal regulation of small business in Russia / M.V. Maslennikov // FPA AKDI "Economy and Life". Issue No. 5 (10), May 2001.
Nikitina SV. Simplified taxation system: old and new problems / SV. Nikitina // Accounting. 2003. No. 5.
Nikolaeva S.A. Normative regulation of accounting / S.A. Nikolaeva // Accounting. 2000. No. 2.
Novodvorskiy V.D. Errors in financial statements: ways to identify and correct / V.D. Novodvorsky, D.V. Nazarov, N.N. Klinov // Accounting. 2001. No. 2.
Paliy V.F. Management accounting: internal reporting / V.F. Paliy // Accounting. 2003. No. 13.
Paliy V.F. Management accounting - system internal reporting/ V.F. Paliy // Accounting. 2003. No. 2.
V.V. Patrov Commentary to PBU 18/02 "Accounting for Profit Tax Calculations" / V.V. Patrov, M.V. Semenova // Accounting. 2003. No. 5.
150. Natroy V.V. New in the accounting of income pi expenses of organizations /
V.V. Patrov // Accounting. 2001. No. 15.
V.V. Patrov Explanatory note to the annual financial statements / V.V. Patrov, V.A. Bykov // Accounting. 2005. No. 3.
V.V. Patrov Drawing up financial statements: general provisions / V.V. Patrov, V.A. Bykov // Accounting. 2004. No. 24.
V.V. Patrov Drawing up annual financial statements / V.V. Patrov, V.A. Bykov // Accounting. 2005. No. 1.
V.V. Patrov Drawing up annual financial statements / V.V. Patrov, V.A. Bykov // Accounting. 2005. No. 2.
Petrova V.I. Accounting policy for tax purposes / V.I. Petrova, S.G. Hosts // Accounting. 2003. No. 2.
G. N. Prisyagina UTII for activities on the distribution and (or) placement of outdoor advertising / G.N. Prisyagina // Accounting. 2005. No. 6.
G. N. Prisyagina Application of the simplified taxation system / G.N. Prisyagina // Accounting. 2004. No. 2.
Radutsky A.G. Application of international financial reporting standards / A.G. Radutsky // Accounting. 2001. No. 15.
Romanovskaya T.S. Features of filling out the income tax return / T.S. Romanovskaya // Accounting. 2005. No. 4.
Romanovskaya T.S. Formation of expenses for the purpose of calculating income tax / T.S. Romanovskaya // Accounting. 2003. No. 13.
Russian accounting and international financial reporting standards // Accounting. 2003. No. 3.
Savkin S.A. New in filling in the Book of accounting of income and expenses / S.А. Savkin // Accounting. 2004. No. 12.
Saltykova A.A. Russian and international financial statements: significant differences / А.А. Saltykova, L.Z. Shneid-man // Accounting. 2001. No. 18.
Semenchenko N.P. Model of joint accounting and tax accounting / N.P. Semenchenko // Accounting. 2003. No. 17.
Sokolov Ya.V. Inventory as a method of accounting / Ya.V. Sokolov, V.A. Bykov // Accounting. 2005. No. 4.
Sokolov Ya.V. Professional judgment of an accountant: results of the past century / Ya.V. Sokolov, T.O. Terent'eva // Accounting. 2001. No. 12.
Sokolov Ya.V. The principle of neutrality in accounting / Ya.V. Sokolov, V. Ya. Sokolov // Accounting. 2000. No. 22.
Sokolova O.O. Payment of the unified tax on imputed income / O.O. Sokolova // Accounting. 2003. No. 11.
L.V. Sotnikova Some typical mistakes in the formation of annual financial (accounting) statements / L.V. Sotnikova // Accounting. 2005. No. 1.
L.V. Sotnikova Accounting principles / L.V. Sotnikova // Accounting. 2005. No. 6.
L.V. Sotnikova Principles of international financial reporting standards / L.V. Sotnikova // Financial newspaper. 2004. No. 47.
L.V. Sotnikova Simplified taxation system: application practice / L.V. Sotnikova // Accounting. 2004. No. 15.
Sheremet AD. Complex economic analysis of the enterprise's activities / A.D. Sheremet // Accounting. 2001. No. 13.
Schneidmai L. 3. Compliance of reporting with international standards / L.Z. Schneidman // Accounting. 2001. No. 12.
Shuvalova E.B. Separate accounting and tax registers / E.B. Shuvalova // Accounting. 2003. No. 19.
Khorin A.N. Balance generalization of financial statements / A.N. Horin // Accounting. 2002. No. 10.
Khorin A.N. Financial statements of the organization: the purpose of drawing up / A.N. Horin // Accounting. 2001. No. 7.
Khorin A.N. Financial statements of the organization: disclosure of the main elements of the reporting forms / A.N. Horin // Accounting. 2001. No. 8.
Khorin A.N. Financial statements of the organization: the concept of physical capital / A.N. Horin // Accounting. 2001. No. 9.
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Small business accounting
Introduction
1. The concept of small businesses, regulatory regulation and organization of accounting
1.1 The concept of small businesses and its support by Russian legislation
1.2 Regulatory regulation and organization of accounting in small businesses
1. 3. Taxation system for small businesses
2. Small business accounting
2.1 Cash accounting
2. 2 Accounting for fixed assets and intangible assets
3 Tax accounting and reporting of small businesses
3.2 Composition and formation of indicators of tax reporting
Conclusions and offers
Bibliography
Applications
Introduction
Small business is the most important area of modern market economy... Its development means the rapid creation of new jobs, revival in product markets, the emergence of independent sources of income for a significant part of the economically active part of the population, and a decrease in social burdens on budget spending.
Small business is an entrepreneurial activity carried out by subjects of a market economy under certain conditions established by law, government bodies and other representative organizations of the criteria (indicators), constituting the essence of this concept.
The peculiarities of small business are: activities in the economic sphere with the aim of making a profit, economic freedom, innovative nature, the sale of goods and services on the market, flexibility and efficiency in decision-making, relatively low costs in the implementation of activities, especially management costs, a lower need for initial capital, as well as a higher turnover of equity capital.
The important role of small business is that it provides a significant number of new jobs, saturates the market with new goods and services, satisfies the numerous needs of large entrepreneurs, and produces special goods and services. In addition, the contribution of small businesses to the creation of the country's gross domestic product and to the formation of federal and regional budgets is important. Small business is a basic component of the market economy of the market economy, it plays an important role in the formation of competitive, civilized market relations, contributing to the better satisfaction of the needs of the population of society in goods, works, services.
Therefore, the study of this topic is especially relevant at the present stage of the development of market relations in Russia.
The relevance of this work lies in the fact that taxation, accounting and reporting of representatives of small businesses on the territory of the Russian Federation are constantly changing and corrected. Since the existence of the tax system and the control system, both the methodology and the procedure for calculating taxes at various levels of budgets (income tax, VAT, income tax individuals, excise taxes, advertising tax, etc.), many taxes were completely abolished (sales tax, housing maintenance tax), but there are also “newcomers” in these ranks (single tax on imputed income, simplified taxation system, transport tax, unified agricultural tax).
Particular attention is paid to small businesses in the development of amendments and additions to tax legislation. One of the promising areas for a market economy today is the development of small and medium-sized businesses. This situation is explained by its following advantageous features:
Creates additional jobs and promotes self-employment of the population;
Increases the range of offered goods and services;
Gives the economy flexibility by promptly responding to changes in market conditions;
Stimulates the development of innovative and scientific activities;
Increases the revenue base of budgets of all levels.
The features listed above show that for Russia and its regions, the development of small and medium-sized businesses can become a significant factor improving the socio-economic living conditions of the population and developing the Russian economy.
Despite the successes achieved in the development of small business, today there is significant potential for the growth of this sector of the economy.
One of the main factors holding back the development of this sector of the economy is the high size of tax payments.
In connection with the introduction on January 1, 2003 of special tax regimes, including a simplified taxation system, there is an increase in the growth of small businesses, as well as an inflow of revenues to all levels of budgets.
With the introduction of Chapter 26.2 "Simplified taxation system" of the Tax Code of the Russian Federation for taxpayers who have begun to apply simplified system taxation in the course of work, a sufficient number of questions arose.
The aim of the thesis is an in-depth study of the simplified system of taxation, accounting and reporting at the present stage.
1. To study the procedure for applying tax accounting under a simplified taxation system;
2. Consider the features of accounting and reporting under a simplified taxation system;
3. Identify the merits and demerits simplified taxation, accounting and reporting.
Theorists and practitioners have been dealing with taxation, accounting and reporting issues for many years. With the introduction of any innovations and changes in the procedure and methodology of accounting and reporting, questions always arise about their practical application... In the process of writing the thesis, articles were used that reveal some of the issues related to the application of the simplified system of taxation, accounting and reporting.
The object of the study of this work is the enterprise of Vologda, LLC Auditing and consulting firm "Prof-Audit" (LLC AKF "Prof-Audit"). This company has been applying a simplified taxation system since January 1, 2003, and income reduced by the amount of expenses has been selected as the object of taxation.
The analyzed period is the 1st quarter of 2006.
Graduate work consists of an introduction, three chapters and a conclusion. The total volume of the work is 88 pages.
1. The concept of small businesses, regulatory regulation and organization of accounting
1.1 The concept of small businesses in Russian legislation
A feature of small business is the presence in the legislation of several definitions of the concept of "small business". They can be divided into three types.
Firstly, this is the definition contained in paragraph 3 of Art. 3 of Law No. 88-FZ of June 14, 1995. "On state support of small business in the Russian Federation" (as amended on July 31, 1998, March 21, 2002, August 22, 2004, February 2, 2006)
organizations (associations), charitable and other foundations does not exceed 25 percent, the share owned by one or several legal entities that are not small businesses does not exceed 25 percent and in which the average number of employees for reporting period does not exceed the following limit levels (small businesses):
in industry - 100 people;
in construction - 100 people;
on transport - 100 people;
in agriculture - 60 people;
in the scientific and technical sphere - 60 people;
in the wholesale trade - 50 people;
v retail and consumer services for the population - 30 people;
in other sectors and in the implementation of other types of activities - 50 people.
Small businesses that carry out several types of activities (multidisciplinary) are classified as such according to the criteria of the type of activity, the share of which is the largest in the annual volume of turnover or annual volume of profit.
taking into account the actual hours worked, as well as employees of representative offices, branches and other separate subdivisions the specified legal entity. It defines small business entities that have the right to apply for the benefits and advantages provided for by federal legislation.
Secondly, these are the definitions of small business contained in legislative acts subjects of the federation. It can be said that the concept of a small enterprise in a regional law may differ somewhat from that contained in Law No. 88-FZ. Regional legislation defines small businesses as entities that have the right to claim the benefits and advantages provided for small businesses by regional legislation.
Thirdly, this is the definition of small businesses that have the right to switch to special tax regimes, article 18 of the Tax Code of the Russian Federation. Although both in the first and in the second case, small businesses are understood as entities classified as such in accordance with Art. 3 of Law No. 88-FZ, the circle of persons who have the right to take advantage of special tax regimes is much narrower in comparison with those persons who are defined in Law No. 88-FZ.
According to paragraph 1 of Art. 3 of Law No. 88-FZ, small businesses can only be commercial organizations and individual entrepreneurs. Accordingly, such non-profit organizations as institutions, consumer cooperatives, public and religious organizations, foundations, etc. cannot have the status of a small enterprise.
When assigning an enterprise to a particular industry, it is necessary to be guided by the All-Union classifier "Branches National economy"(OKONKH).
At the same time, in the case when one type of activity (according to OKONKh) has the largest share in the annual volume of turnover, and another type of activity has the largest share in the annual volume of profit, the enterprise is considered small if at least for one of these types it meets the requirements for the limiting number of employees. That is, the company independently determines which of the indicators should be applied - the volume of turnover or the volume of profit.
As for individual entrepreneurs, they are recognized as small businesses regardless of any conditions, including the number of employees.
If a small enterprise exceeds the maximum number of employees, the said enterprise is deprived of the benefits provided by the legislation for the period during which the specified excess was allowed, and for the next three months.
The Ministry for Antimonopoly Policy and Entrepreneurship Development and its territorial bodies;
Departments (committees, commissions, etc.) to support small business, which are part of the structure of executive authorities of the constituent entities of the Russian Federation and the structure of local government bodies;
Federal, regional and local funds support of small business. Foundations perform a number of functions, including: support innovation activities small businesses, concessional lending, and also compensate credit institutions the corresponding difference when they provide soft loans to small businesses; carry out the functions of a pledger, surety, guarantor for the obligations of small businesses; organize consulting on taxation issues and the application of legal norms;
Russian agency for support of small and medium-sized businesses and its regional branches. It provides training and consulting for entrepreneurs, conducts expertise of entrepreneurial programs and projects, carries out Information Support small businesses, assists small businesses in the preparation and registration of their constituent documents, as well as other functions;
from entrepreneurs.
The main directions of state support are outlined in Law No. 88-FZ. Usually in the same areas, with some exceptions and additions, support is provided at the regional and local levels.
Let's call these directions.
Concessional lending. On this issue, you should contact small business support funds. There is a specialized Fund for Assistance to the Development of Small Forms of Enterprises in the Scientific and Technical Sphere, which provides financial support highly effective science-intensive projects developed by small businesses on preferential terms, as well as other support in their specialization.
Preferential insurance. For an explanation of the terms of preferential insurance, you should also contact small business support funds.
The pre-emptive right to receive orders for the production of products and goods (services) for state needs. For information, you can contact the executive authorities of the Russian Federation and the constituent entities of the Russian Federation.
Support foreign economic activity small businesses. The implementation of support measures in this area is entrusted to federal and regional executive authorities. Per additional information you should contact these authorities.
Production and technological support for small businesses. For an explanation of the terms of assistance in providing small businesses with modern equipment and technologies, you should contact federal and regional executive authorities, as well as local self-government bodies.
Support for small businesses in the field of training, retraining and advanced training of personnel.
that in the budgets of all levels, certain financial resources which small businesses are entitled to receive.
1.2 Normative regulation and organization of small business accounting
The organization and maintenance of accounting by small businesses are regulated by common system statutory regulation of accounting. The formation and development of such a system is one of the important directions of the Accounting Reform Program, approved by the RF Government Decree of 06.03.98, No. 283. The main purpose of this program is to bring Russian system accounting in accordance with international financial reporting standards (IFRS).
Currently, a 4-tier system of accounting regulation is being developed, which is presented in Table 1.
The first level includes accounting legislation. It includes federal laws “On accounting”, “On state support for small business in the Russian Federation”, decrees of the President of the Russian Federation, and decrees of the Government of the Russian Federation. A special place at this level is occupied by the federal law "On accounting" dated 21. 11. 96, No. 129-FZ (as amended by amendments and additions).
The law defines: conceptual provisions and general principles organization and maintenance of accounting: rights, duties and responsibilities in this area of legal entities and individuals, management personnel; measures to ensure the accuracy of information; the procedure for publishing financial statements and state regulation the entire accounting system. The law is the legal basis for attracting foreign investment.
The methodological foundations of accounting are indicated in this law only in basic terms. The law determines that the accounting methodology should be dealt with by bodies that are granted the right to regulate accounting by federal laws. These bodies have the right to develop and approve mandatory for all organizations on the territory of Russia:
Accounting regulations (standards) establishing;
Principles, rules and methods of accounting for business transactions;
Preparation of financial statements;
Other standards and guidelines for accounting
For small businesses, a simplified accounting system may be provided.
A very important document of the first level of the regulatory system is the Civil Code of the Russian Federation (Civil Code of the Russian Federation). This document legislatively fixed many issues of accounting work: the sign of a legal entity, the presence of an independent balance sheet, the mandatory approval of the annual accounting report, cases of mandatory audit report, concept net assets, the concept of subsidiaries and dependent companies (enterprises), the procedure for reorganization and liquidation different types legal entities.
The second level of the accounting regulation system is made up of accounting regulations (PBU), which are national standards. Currently, 23 PBUs have been approved and are in operation.
The main ones are:
Regulation on accounting and financial reporting in the Russian Federation (approved by order of the Ministry of Finance of the Russian Federation dated 29.07.98 No. 34 n.);
Regulation on accounting "Financial statements of the organization" PBU 4/99 (approved by order of the Ministry of Finance of the Russian Federation dated 06.07.99, No. 34 n.);
Regulation on accounting "Accounting for fixed assets" PBU 6/01 (approved by order of the Ministry of Finance of the Russian Federation dated 03.30.2001 No. 26 n.) (With amendments and additions approved by the order of the Ministry of Finance dated 12.12.05);
Regulation on accounting "Income of the organization" PBU 9/99 (approved by the order of the Ministry of Finance of the Russian Federation dated 06.05.99, No. 32 n.) (With amendments and additions, the Order of the Ministry of Finance dated 12.12.05);
Regulation on accounting "Organization's expenses" PBU 10/99 (approved by order of the Ministry of Finance of the Russian Federation dated 06.05.99, No. 33 n.);
Accounting Regulations “Accounting for loans and credits and their servicing costs” PBU 15/01 (approved by order of the Ministry of Finance of the Russian Federation dated 02. 02. 01, No. 60 n.);
Regulation on accounting "Accounting for income tax calculations" PBU 18/02 (approved by order of the Ministry of Finance of the Russian Federation of 19. 11. 02, No. 114 n.).
The development of the Accounting Regulations "Financial statements of the organization" PBU 4/99 has become an important stage in the development of domestic accounting. The composition, content and methodological foundations of the formation of the organization's financial statements established by this document are as close as possible to the norms laid down in international standards accounting. Accounting requirements are set out in Table 2.
Table 2. Requirements for financial statements
They complement the assumptions and requirements disclosed in the Accounting Regulations “The Organization's Accounting Policy”.
When using the accounting policy standard, it is necessary to proceed from the fact that it is fully based on the generally accepted principles of accounting.
Thus, the development of second-level documents is due to the need to generalize and interpret the application of the principles and basic rules of accounting, the presentation of basic concepts related to individual areas of accounting, and possible methods of applying accounting techniques without disclosing a specific mechanism in relation to a certain type of activity.
The third level includes documents that disclose a specific mechanism of application accounting methods taking into account the industry specifics of the enterprise, its scale, or the accounting objects themselves. These include the following documents:
Chart of accounts for accounting of financial and economic activities of the organization and Instructions for its use (approved by order of the Ministry of Finance of the Russian Federation dated 31.10.00, No. 94 n., As amended by the order of the Ministry of Finance of the Russian Federation dated May 7, 2003 No. 1- 550 / 32-2);
Methodological instructions for the inventory of property and financial obligations (approved by order of the Ministry of Finance of the Russian Federation dated 13.06.95, No. 49);
Methodological guidelines for the accounting of fixed assets (approved by order of the Ministry of Finance of the Russian Federation of October 13, 2003 No. 91n)
Methodological guidelines for accounting of inventories (approved by order of the Ministry of Finance of the Russian Federation dated 28.12.2002, No. 119n);
It should be noted that documents on planning, accounting and calculating the cost of production link two major blocks of accounting work: financial and management accounting. At the same time, these blocks are influenced by a set of issues related to the organization of tax accounting.
The fourth level is made up of internal working documents of the organization, developed by the leaders of the organization. The main condition for the content of such working papers is consistency. regulations higher level.
organizations ", which are presented in Table 3.
Table 3. Accounting policy assumptions
The assumption of property isolation means that property and obligations exist separately from the property and obligations of the owner.
The going concern assumption of an organization means that it will continue to operate for the foreseeable future, and it has no intention of liquidating or materially reducing its operations. If such intentions exist, then the organization should indicate in the accounting policies formed for the coming financial year, and in explanatory note to the annual report for the past financial year.
The assumption of consistency in the application of accounting policies means that the accounting policy chosen by the organization is applied consistently from year to year.
receipts or payments of funds related to these facts. In addition to these assumptions, when developing an accounting policy, it is also necessary to fulfill certain requirements, which are also enshrined in PBU 1/98 "Accounting policy of an organization", they are presented in table 4.
Table 4. Requirements for accounting policies
The requirement of completeness speaks of the need to reflect in the accounting of all facts of economic activity. The requirement of timeliness obliges to reflect transactions in the accounting at the time of their commission or, if such a reflection is difficult, immediately after their completion, which will allow obtaining prompt and accurate information about the financial and economic activities of the organization.
The prudence requirement means a greater willingness to account for losses (expenses) and liabilities than possible income and assets (avoiding hidden reserves).
The requirement of the priority of the content over the form means that it is necessary to reflect the facts of economic activity in accounting not only by their legal form ( legal registration), but also on the economic content of the facts and conditions of management.
Consistency requirement necessitates data identity analytical accounting turnover on synthetic accounts on the 1st day of each month, as well as indicators of financial statements, data of synthetic and analytical accounting.
The requirement of rationality speaks of the effective organization of accounting in a specific form, based on its operating conditions, the scale of activities and other factors.
This requirement is especially important for small businesses, whose activities are often very specific, and the financial possibilities for organizing accounting are limited.
Accounting at small businesses is carried out in accordance with the Federal Law "On Accounting" dated 21. 11. 96, No. 129-FZ (with amendments and additions). On the basis of this law, the heads of the enterprise are responsible for organizing accounting in the organization, observing the legislation when performing business operations.
Establish an accounting service as structural subdivision headed by the chief accountant;
Introduce the position of an accountant to the staff;
Transfer, on the basis of a contract, accounting to a centralized accounting department, a specialized organization or an accountant;
The chief accountant (accountant in the absence of the position of the chief accountant in the staff) is appointed and dismissed by the head of the organization. The chief accountant is responsible for the formation of accounting policies, accounting, timely presentation of complete and reliable information in the financial statements.
The requirements of the chief accountant for documenting business transactions are mandatory for all employees of the organization. In his work Chief Accountant can report only directly to the head of the organization.
The main tasks of accounting and taxation of small businesses include:
Improvement of the legislative and regulatory framework;
Unification and simplification of accounting registers;
Simplification of the working chart of accounts;
Improving workflow and minimizing the number of accounting documents;
Reduction of reporting forms;
Simplification of the balance sheet by consolidating items and excluding items that are not exclusively informative for government agencies;
The organization of accounting for a small business begins with the formation of an accounting policy, drawing up a working chart of accounts, determining the form of accounting and the composition of the applied forms of primary accounting documents, the document management system, which is approved by the head of the enterprise
A small enterprise on the basis of PBU 1/98 "Accounting policy of the organization" develops an accounting policy, which is understood as a set of accounting methods adopted by it: primary observation, cost measurement, current grouping and final generalization of the facts of economic activity.
The accounting policy is approved by order or order of the head.
Working chart of accounts of accounting, containing synthetic and analytical accounts necessary for accounting in accordance with the requirements of timeliness and completeness of accounting and reporting;
Forms primary documents used for registration of business transactions for which standard forms of documents are not provided, as well as forms of primary internal financial statements.
The procedure for conducting an inventory and methods for assessing types of property and liabilities;
The order of control over business operations.
When forming the accounting policy of a small enterprise, one specific direction of maintaining and organizing accounting is selected from those allowed by legislation and regulations on accounting. The chosen method is applied by the enterprise from January 1 to the end of the year.
based on PBU 1/98 "Accounting policy of the organization" and other PBU.
The accounting policy adopted by the newly created enterprise is considered to be applied from the date of state registration of the enterprise. Changes in accounting policies must be justified. Changes are introduced from January 1 of the financial year and can be made in case of changes in the legislation of the Russian Federation or regulations on accounting, as well as the development of a new method of accounting by the organization, which makes it possible to more reliably present the facts of the economic activity of the organization or reduce the labor intensity of the accounting process without reducing the degree of reliability information.
reporting.
The organization of accounting for business transactions in a small enterprise is carried out within the framework of a system of interconnected accounting accounts by applying the method double entry and assumes that at the time of recording a separate transaction in the accounting system, it is classified, that is, depending on economic content and the nature of the transaction, the appropriate accounts for its accounting are determined.
The system of accounts designed for a specific small business is governed by the abbreviated working chart of accounts adopted at the enterprise, which allows keeping records of property and its obligations in the accounting registers for its main accounts.
When organizing accounting in small businesses, it is allowed to use a working chart of accounts with more or less accounts. The selected group of accounts should ensure the accounting of all business transactions in a given enterprise, reflecting the characteristics of its activities.
The working chart of accounts allows you to keep records of assets, capital and liabilities in accounting registers on main accounts, to ensure control over the presence and safety of property, fulfillment of obligations and the reliability of accounting data.
Some of the accounts included in the working chart of accounts of a small business, in addition to their direct accounting tasks, should also perform the functions of other accounts.
If the activities of a small business are not related to the use of their own or leased fixed assets, a certain stock of materials, accounting for customer debts and obligations to suppliers and contractors, or if the process of production and sale of products is completed within a month, then the small business can use a working chart of accounts. with an abbreviated nomenclature.
The reflection of business transactions in the system of accounting accounts and accounting registers used by a small business is carried out by means of double entry.
Small businesses are given the right to independently choose the form of accounting, based on their needs of activity and management. On the basis of the recommended forms, they can develop their own original forms, improve accounting registers and create registration and processing programs, observing general methodological principles, as well as the technology for processing accounting information.
In accordance with the developed version of the working chart of accounts, the company chooses the appropriate accounting system from those proposed by the Ministry of Finance of the Russian Federation.
Each form of accounting corresponds to certain accounting registers.
accounting and accounting.
By adjusting the accounting registers to the specifics of their work, small businesses must comply with: a unified methodological basis of accounting, which implies accounting based on accrual and double entry principles, the relationship between analytical and synthetic accounting, complete reflection in the accounting of all business transactions in accounting registers on the basis of primary accounting documents, the accumulation and systematization of these primary documents in the context of indicators necessary for the management and control of the economic activities of a small enterprise, as well as for the preparation of financial statements.
Applying a single journal-order form of bookkeeping, the company also prepares development tables based on primary documents.
The journal-order form of accounting provides for the use of the following main types of accounting registers: order journals, statements, cash book, General ledger.
According to the primary documents reflecting business transactions, records of these transactions are made in order journals, on the basis of which the General Ledger is drawn up.
When organizing accounting in a small enterprise, a number of principles have been determined that should be followed by an accountant. These include:
Compliance with the accounting policy adopted during the year
individual business transactions and property appraisal;
Reflection in the accounting of all business transactions performed in the reporting period, as well as the results of the inventory of the organization's property and its obligations;
The correctness of the allocation of expenses and their compliance with income for the reporting periods;
Separate accounting of costs for the production of goods (works, services) and capital investments;
High-quality and economical accounting;
The implementation of these principles in accounting is based on documenting all operations at the time of their commission.
1.3 System of taxation of small businesses
Currently, there are several systems for taxing small businesses:
1. Generally established (traditional) system in which small businesses pay to the budget income tax, VAT on property and other taxes.
In accordance with article 18 of the Tax Code of the Russian Federation (Tax Code of the Russian Federation), currently small businesses can use:
2.special tax regimes:
Taxation system for agricultural producers (unified agricultural tax) (Unified agricultural tax).
Simplified taxation, accounting and reporting system. (USN)
Taxation system for the implementation of production sharing agreements.
on imputed income for certain types of activities ”of the RF Tax Code.
Chapter 26. 1 "The taxation system for agricultural producers (unified agricultural tax)" entered into force on January 1, 2004 on the basis of the Federal Law of November 11, 2003 No. 147-FZ "On Amendments to Chapter 26. Part Two of the Tax of the Code of the Russian Federation and some other acts of the legislation of the Russian Federation ”.
Changes and additions are periodically made to this chapter. The last of them were introduced by the Federal Law of June 3, 2005 No. 55-FZ "On Amendments to Article 346. 9 of Part Two of the Tax Code of the Russian Federation." Advance payments on the unified agricultural tax are paid no later than 25 days from the end of the reporting period, and the unified agricultural tax payable upon expiration tax period paid by organizations and individual entrepreneurs no later than the deadlines established for filing tax returns for the relevant tax period by paragraphs 1 and 2 of Article 346.10 of this Code
Chapters 26.2, 26.3 were adopted by the Federal Law of July 24, 2002 No. 104-FZ "On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Some Other Acts of Legislation of the Russian Federation, as well as on invalidating certain acts of legislation. RF on taxes and fees ".
Significant changes to chapters 26.2 and 26.3 of the Tax Code of the Russian Federation, which relate to many aspects of the application of the STS, in particular, the conditions for the transition to the STS, the procedure for recognizing income and expenses, patent innovations were introduced by the Federal Law of 21.07.2005 N 101-FZ ... Many changes are intended to resolve ambiguous interpretations of current legislation.
The changes entered into force on January 1, 2006, but some of them, for a number of reasons, will only come into force on January 1, 2007.
When applying the taxation system for agricultural producers, taxpayers pay the unified agricultural tax (USHT), calculated by them based on the results of their economic activities for the reporting (tax) period. Payment of the unified agricultural tax replaces the payment of corporate income tax, VAT (excluding VAT payable when importing goods into the customs territory of the Russian Federation), personal income tax (in relation to income received by individual entrepreneurs from entrepreneurial activities), corporate property tax , property tax of individuals (in relation to property used for entrepreneurial activity), as well as a single social tax.
In addition, these taxpayers pay insurance premiums for compulsory pension insurance in accordance with the Federal Law of 15. 12. 01 No. 167-FZ "On compulsory pension insurance in the Russian Federation" (taking into account changes and additions).
Agricultural producers are organizations and individual entrepreneurs that produce agricultural products and (or) grow fish, carry out its primary and subsequent (industrial) processing and sell these products, if in the total income from the sale of goods, the share of income from sales is at least 70%.
These taxpayers have the right to switch to the payment of unified agricultural tax on a voluntary basis. Agricultural producers who have expressed a desire to switch to the payment of the unified agricultural tax must apply for the transition to tax office in the period from October 20 to December 20 of the year preceding the year of transition to the payment of unified agricultural tax. Based on the results of consideration of the applications filed by taxpayers, the tax authority, within a month from the date of their receipt, shall notify taxpayers in writing about the possibility or impossibility of applying the taxation system for agricultural producers.
Newly created organizations and individuals who have expressed a desire to carry out entrepreneurial activity without forming a legal entity, has the right to submit an application simultaneously with the submission of a package of documents for their state registration and registration or within 5 days and apply the taxation system for agricultural producers from the same date.
until the end of the tax period for the unified agricultural tax is not allowed.
A voluntary transition to a generally established taxation system can be carried out by taxpayers only from the beginning of the next calendar year. Taxpayers are required to notify about this in writing. tax authorities no later than January 15 of the year from which they intend to switch to the generally established taxation system.
For calculation purposes tax base for the unified agricultural tax, taxpayers-organizations take into account income received from the sale of goods (works, services) and property rights, as well as non-operating income.
Taxpayers - individual entrepreneurs take into account income received from entrepreneurial activity.
The composition of income from entrepreneurial activity by individual entrepreneurs includes all receipts, both in cash and in kind, from the sale of goods (works, services), the sale of property rights to property used in the process of carrying out entrepreneurial activities, the value of such property received free of charge , as well as other income from entrepreneurial activities. 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 (cash method).
When calculating the tax base for the unified agricultural tax, taxpayers take into account only those expenses that are provided for in paragraph 2 of Art. 346.5 Tax Code of the Russian Federation. This list is closed, which means that expenses incurred by the taxpayer and not listed in this paragraph are not taken into account when calculating the EXN.
Expenses are recognized as costs after their actual payment (cash method).
When applying the cash basis for recognizing income and expenses, it should be borne in mind that:
Material costs incurred by taxpayers, labor costs, costs of paying interest for the use of monetary funds (credits, loans), as well as costs of paying taxes and fees are included in the composition of costs taken into account when calculating the tax base for the unified agricultural tax in relation to the procedure, provided for in paragraph 3 of Art. 273 of the Tax Code of the Russian Federation, namely:
calculating the tax base for the unified agricultural tax, at the time of debt repayment by writing off funds from the taxpayer's current account, payments from the cash desk, and in case of another method of debt repayment - at the time of such repayment;
b) expenses for the purchase of raw materials and materials that are taken into account in the composition of these expenses as these raw materials and materials are written off into production;
c) expenses for the payment of taxes and fees accounted for in the composition of these expenses in the amount of their actual payment by taxpayers;
Expenses for the purchase of tools, fixtures, inventory, instruments, laboratory equipment, overalls and other property that is not depreciable property are included in material costs taken into account when calculating the tax base for the unified agricultural tax in full, as such property is put into operation (subparagraph 3 of paragraph 1 of article 254 of the Tax Code of the Russian Federation);
The cost of goods purchased for further sale is included in the specified expenses in the reporting (tax) period in which income from the sale of such goods was actually received.
Expenses for goods purchased for future use and not sold in the reporting (tax) period are taken into account when receiving income from the sale of such goods in subsequent reporting (tax) periods.
according to the procedure where the value of fixed assets and intangible assets acquired by taxpayers after the transition to the taxation system for agricultural producers is written off as expenses at the time these fixed assets and intangible assets are put into operation.
The composition of fixed assets and intangible assets, as well as their assessment, is determined by taxpayers in accordance with the legislation of the Russian Federation on accounting.
The tax base for the unified agricultural tax is recognized as the monetary value of income, reduced by the amount of expenses.
Bid unified agricultural tax is 6 percent.
of this special tax regime.
The amount of losses not taken into account by taxpayers when calculating the tax base for the tax period is subject to carry forward.
Let's consider an example of unified agricultural tax accrual.
SEC "Aurora" is engaged in the production and sale of agricultural products. Since 2005, the cooperative has been paying agricultural tax.
The amount of income for 2005 was 650,000 rubles.
The amount of expenses recognized for tax purposes is RUB 480,000.
The unified agricultural tax for 2005 should be calculated as follows:
This amount must be paid no later than March 31, 2006. On account of the payment of tax, you need to set off the amounts of advance payments made based on the results of the reporting periods.
taxes are replaced by the payment of one tax, and all the other obligations established for them (tax, insurance, accounting, statistical) are performed in general order.
The main features of a simplified system are the following provisions.
This means that the subjects of the simplified system pay instead of income tax (income - for individual entrepreneurs), value added tax (except for customs), calculated on internal transactions (when selling, transferring for their own needs, performing construction and installation work for their own consumption ), property tax, single social tax, one single tax.
In accordance with Art. 6 of the Federal Law of December 15, No. 167-FZ "On Compulsory Pension Insurance in the Russian Federation" payers of insurance contributions for compulsory pension insurance are two categories of subjects:
1) persons making payments to individuals, including:
Organizations;
Individual entrepreneurs;
Organizations applying the simplified taxation system comply with the requirements of the accounting legislation to a limited extent.
The transition to a simplified taxation system is voluntary.
In accordance with chapter 26.2 "Simplified taxation system", organizations that have switched to a simplified taxation system are exempted from the obligation to maintain accounting records, with the exception of accounting for fixed assets, intangible assets and cash transactions, and also for them the order of presentation of statistical reporting is determined.
Thus, organizations applying the simplified taxation system keep records of fixed assets and intangible assets in the manner prescribed by the legislation of the Russian Federation on accounting, in particular with PBU 6/01 "Accounting for fixed assets" (with amendments and additions), 14/2000 "Accounting intangible assets "PBU.
Organizations are recognized as single tax payers if they meet the following criteria:
Do not have branches and (or) representative offices;
is at least 50 percent, and their share in the wages fund is at least 25 percent, for non-profit organizations, including consumer cooperation organizations, operating in accordance with the Law of the Russian Federation of June 19, 1992 No. 3085-I "On consumer cooperatives (consumer societies, their unions) in the Russian Federation ", as well as business societies, the only founders of which are consumer societies and their unions, operating in accordance with the specified Law;
The residual value of fixed assets and intangible assets does not exceed 100 million rubles;
In this case, fixed assets and intangible assets are taken into account, which are subject to depreciation and are recognized as depreciable property in accordance with Chapter 25 of this Code;
Income during the year is no more than 20 million rubles (up to 2006 - 15 million rubles);
Do not engage in specific activities (banks, pawnshops, etc.);
No other special tax regimes are applied (with the exception of the imputed taxation system).
The reporting period is the first quarter, six months and nine months.
In addition, 20 million rubles will be indexed annually by a coefficient that takes into account inflation, which will also increase the limit for the transition to the simplified taxation system (since 2006 - 15 million rubles). The first indexation should be carried out, counting the proceeds that allow you to work under the simplified tax system since 2007. The value of this coefficient in 2006 is 1.132.
If an organization wants to switch to a simplified taxation system from January 1 of the next year, then it submits an application to the tax authority in the period from October 1 to November 30 of the current year, in which the object of taxation must be indicated.
The application form for the transition to a simplified taxation system was approved by order of the Ministry of Taxes and Duties of the Russian Federation dated 09.09.2002 No. VG-3-22 / 495. The specified form is optional and is of a recommendatory nature (clause 3 of the named order).
The second way to switch to a simplified system is as follows.
This method of transition is used by those organizations and individual entrepreneurs who want to apply a simplified taxation system from the moment of their creation (registration).
In this regard, these entities must have the characteristics of a single tax payer also from the moment of creation (registration).
Newly created organizations and newly registered individual entrepreneurs wishing to switch to a simplified taxation system from the moment of their creation (registration) must apply for the transition to a simplified taxation system simultaneously with the filing of an application for registration with the tax authorities or within 5 days following registration.
In this case, organizations and individual entrepreneurs have the right to apply the simplified taxation system from the moment the organization is created or from the moment an individual is registered as an individual entrepreneur.
Taxpayers who have switched to the simplified taxation system are obliged to apply it throughout the entire tax period, unless there are grounds for the mandatory termination of the simplified system or the conditions for recognizing a subject as a taxpayer are not violated.
unless otherwise provided by this article.
A taxpayer applying the simplified taxation system has the right to switch to the general taxation regime from the beginning of the calendar year, notifying the tax authority about this no later than January 15 of the year in which he intends to switch to the general taxation regime.
In this case, the taxpayer is obliged to inform the tax authority about the transition to the general taxation regime within 15 days after the expiration of the reporting (tax) period in which the above four conditions were violated.
There are two types of objects for the single tax under the simplified taxation system:
Income reduced by the amount of expenses.
since the beginning of the application of the simplified taxation system. At the same time, taxpayers who switched to the STS from 01.01.2003 and chose the object of taxation "income" have the right to change the object of taxation from 01.01.2006.
When establishing any type of object of taxation, income is its integral part... Therefore, these provisions apply to all taxpayers.
Income and expenses are determined on a cash basis.
The cash method of recognizing income under the simplified taxation system is a method in which income (from sales, non-operating) is recognized as such in the reporting (tax) period in which they were actually received.
The day the funds are credited to bank accounts;
The day the funds are received at the taxpayer's cash desk;
The day of receipt of other property (work, services), property rights;
Day of repayment of debt to the taxpayer in a different way.
Also, with the cash method, the date of receipt of income will be not only the subsequent payment for the goods, but also the receipt of any advance.
The determination of the income of organizations under the simplified taxation system takes place in the same order that is provided for taxpayers of income tax (Chapter 25 of the Tax Code of the Russian Federation).
When determining the object of taxation, organizations take into account the following income:
Income from the sale of goods (work, services), the sale of property and property rights, determined in accordance with Art. 249 of the Tax Code of the Russian Federation;
Sales proceeds are determined based on all receipts associated with settlements for goods (work, services) sold or property rights expressed in cash and (or) in kind.
Non-operating income, determined in accordance with Art. 250 of the Tax Code of the Russian Federation.
Non-operating income is income that is not specified in Article 249 of this Code.
Non-operating income of a taxpayer is recognized, in particular, income:
From equity participation in other organizations, with the exception of income allocated for payment additional shares(shares) placed among the shareholders (participants) of the organization;
In the form of a positive (negative) exchange rate difference resulting from the deviation of the selling (buying) rate foreign currency from the official course set The central bank The Russian Federation as of the date of transfer of ownership of foreign currency (the specifics of determining banks' income from these operations are established by Article 290 of this Code);
In the form of those recognized by the debtor or payable by the debtor on the basis of a court decision that entered into legal force, fines, penalties and (or) other sanctions for violation of contractual obligations, as well as amounts of compensation for losses or damage;
From the granting for use of the rights to the results of intellectual activity and the means of individualization equated to them (in particular, from the granting of rights arising from patents for inventions, industrial designs and other types of intellectual property for use), if such income is not determined by the taxpayer in the manner established article 249 of this Code;
In the form of interest received under loan agreements, credit, bank account, bank deposit, as well as on securities and other debt obligations (the specifics of determining the income of banks in the form of interest are established by Article 290 of this Code); as well as non-operating income is recognized as income that is not income from the sale of goods (works, services), property rights, etc.
The indicator “expenses” is used only by those taxpayers who have established income reduced by the amount of expenses as an object of taxation.
The list of expenses accounted for for tax purposes under the simplified system is established by Art. 346.16 of the Tax Code of the Russian Federation.
Expenses for the acquisition, construction and manufacture of fixed assets
Expenses for the acquisition of intangible assets, as well as the creation of intangible assets by the taxpayer himself
Expenses for the repair of fixed assets (including leased ones);
Lease (including leasing) payments for leased (including leased) property;
Material costs;
Labor costs, payment of benefits for temporary disability in accordance with the legislation of the Russian Federation;
Expenses for compulsory insurance employees and property, including insurance contributions for compulsory pension insurance, contributions for compulsory social insurance against industrial accidents and occupational diseases, made in accordance with the legislation of the Russian Federation;
Interest paid for the provision of funds (credits, loans) for use, as well as expenses related to payment for services rendered by credit institutions;
Collateral costs fire safety the taxpayer in accordance with the legislation of the Russian Federation, expenses for property protection services, maintenance of security and fire alarms, expenses for the purchase of fire protection services and other security services;
The amounts of customs payments paid when importing goods into the customs territory of the Russian Federation and not subject to refund to the taxpayer in accordance with the customs legislation of the Russian Federation;
Expenses for the maintenance of official vehicles, as well as expenses for compensation for the use of personal cars and motorcycles for official travel within the limits established by the Government of the Russian Federation;
Travel expenses; - payment to a public and / or private notary for notarization of documents. In this case, such expenses are accepted within the tariffs approved in the prescribed manner;
Expenses for accounting, auditing and legal services;
Expenses for the publication of financial statements, as well as for the publication and other disclosure of other information, if the taxpayer is obliged by the legislation of the Russian Federation to publish (disclose) them;
Stationery costs;
updating computer programs and databases;
Expenses for the preparation and development of new industries, workshops and units;
Amounts of taxes and fees paid in accordance with the legislation of the Russian Federation on taxes and fees;
associated with such a sale, including the amount of costs for storage, maintenance and transportation of the goods sold;
Expenses for confirming the conformity of products or other objects, production processes, operation, storage, transportation, sale and disposal, performance of work or provision of services with the requirements of technical regulations, provisions of standards or conditions of contracts;
The costs of carrying out (in cases established by the legislation of the Russian Federation) a mandatory assessment in order to control the correctness of the payment of taxes in the event of a dispute over the calculation of the tax base;
Fee for providing information on registered rights;
The costs of paying for the services of specialized organizations for the production of documents of the cadastral and technical accounting(inventory) of real estate objects (including documents of title to land and documents on land surveying);
The costs of paying for the services of specialized organizations for conducting expertise, examinations, issuing opinions and providing other documents, the presence of which is mandatory for obtaining a license (permit) to carry out a specific type of activity;
Costs and Arbitration Fees;
Periodic (current) payments for the use of rights to the results of intellectual activity and means of individualization (in particular, rights arising from patents for inventions, industrial designs and other types of intellectual property);
Expenses for training and retraining of personnel who are on the taxpayer's staff, on a contractual basis in the manner prescribed by paragraph 3 of Article 264 of this Code;
on foreign currency accounts in banks, carried out in connection with a change in the official exchange rate of foreign currency against the ruble of the Russian Federation, established by the Central Bank of the Russian Federation.
The general rules for accounting for expenses under the simplified taxation system are the following provisions:
The established list of expenses is exhaustive and cannot be expanded;
Expenses are recorded for tax purposes in accordance with established principles;
Separate expenses are accounted for in the manner established for similar expenses for income tax (Chapter 25 of the Tax Code of the Russian Federation);
Expenses are recognized for tax purposes only when they are recognized.
In order to correctly calculate and pay tax, a taxpayer needs to organize tax accounting, determine the tax (reporting) period, form a tax base for this period, apply tax rates to it and transfer tax in a timely manner, not forgetting to submit the appropriate tax return.
Therefore, for the correct calculation of the tax, it is necessary to separately consider each of the listed indicators.
If the object of taxation is income, the tax rate is set at 6 percent.
If the object of taxation is income reduced by the amount of expenses, the tax rate is set at 15 percent.
Taxpayers who have chosen income reduced by the amount of expenses as an object of taxation shall, at the end of each reporting period, calculate the amount of advance tax payment based on the tax rate and actually received income, reduced by the amount of expenses calculated on an accrual basis from the beginning of the tax period to the end, respectively the first quarter, six months, nine months, taking into account the previously paid amounts of quarterly advance tax payments.
Taxpayers who have chosen income as an object of taxation, at the end of each reporting period, calculate the amount of advance tax payment based on the tax rate and actually received income, calculated on an accrual basis from the beginning of the tax period until the end of the first quarter, six months, nine months, respectively, taking into account earlier the amounts of advance tax payments paid.
A taxpayer who applies income reduced by the amount of expenses as an object of taxation shall pay the minimum tax.
Sum minimum tax calculated for the tax period in the amount of 1 percent of the tax base, which is income. The minimum tax is paid if for the tax period the amount of tax calculated in the general procedure is less than the amount of the calculated minimum tax.
The taxpayer has the right in the following tax periods to include the amount of the difference between the amount of the minimum tax paid and the amount of tax calculated according to the general procedure in the expenses when calculating the tax base, including increasing the amount of losses that can be carried forward.
A taxpayer who uses income reduced by the amount of expenses as an object of taxation has the right to reduce the tax base calculated based on the results of the tax period by the amount of loss received following the results of previous tax periods in which the taxpayer applied the simplified taxation system and used income reduced by by the amount of expenses. A loss cannot reduce the tax base by more than 30 percent. In this case, the remaining part of the loss can be carried over to the next tax periods, but not more than for 10 tax periods.
The taxpayer is obliged to keep documents confirming the amount of the incurred loss and the amount by which the tax base was reduced for each tax period, during the entire period of use of the right to reduce the tax base by the amount of the loss.
The loss received by the taxpayer when applying other taxation regimes is not accepted when switching to the simplified taxation system.
The loss received by the taxpayer when applying the simplified taxation system is not accepted when switching to other taxation regimes.
Taxpayers-organizations submit tax declarations to the tax authorities at the place of their location:
After the expiry of the tax period no later than March 31 of the year following the expired tax period.
Taxpayers - individual entrepreneurs submit tax declarations to the tax authorities at their place of residence:
Upon the expiration of the reporting period, no later than 25 days from the date of the end of the relevant reporting period;
After the expiry of the tax period no later than April 30 of the year following the expired tax period.
Taxpayers are obliged to keep tax records of the indicators of their activities, necessary for calculating the tax base and the amount of tax, based on the ledger of income and expenses.
The form of the book of accounting of income and expenses and the procedure for reflecting business transactions in it by organizations and individual entrepreneurs applying the simplified taxation system was approved by order of the Ministry of Taxes and Duties of the Russian Federation dated 28.10.2002 No. BG-3-22 / 606. (As amended on March 26 2003, May 24, 2004, February 4, 2005)
subject. The same document defines a list of types of entrepreneurial activities for which the use of a patent is permitted (but within the list provided for in article 346. 25. 1 of chapter 26. 2 of the Tax Code of the Russian Federation).
Only entrepreneurs can apply a patent if they carry out only one of the types of entrepreneurial activity named in the law of a constituent entity of the Russian Federation, and if they do not use the labor of hired workers.
The use of the STS on the basis of a patent is voluntary, therefore, even if the necessary law in the constituent entity of the Russian Federation is adopted and this type of activity is included in it, then you can choose both the STS and the general regime.
To obtain a patent, an entrepreneur must submit an application to the tax authority no later than one month before the start of the application of the simplified tax system based on the patent. Forms of documents for the application of this system are approved by Order of the Federal Tax Service of Russia dated 08.31.2005 No. SAE-3-22 / 417. You can switch to the USN on the basis of a patent from the beginning of any quarter for any of the following periods: quarter, half year, 9 months and a year.
When calculating the value of a patent, a rate of 6 percent is applied, but instead of real income, a predetermined annual income for the relevant type of activity is considered. The annual cost of a patent (HS) is calculated using the formula:
HS = Potentially possible income by type of activity x 6% (1)
the application of a patent is one of the types of activities that are subject to a unified imputed income tax (UTII), then the established amount of annual income should not exceed the amount of basic profitability established for this type of activity. This comparison is made in the case when UTII has not been introduced in the region in the region and when it is introduced, it will be necessary to apply UTII.
more than 50 percent, as well as keep a book of income and expenses and submit declarations to the tax authorities. The form of such a declaration has not yet been approved by the RF Ministry of Finance.
In the Vologda Oblast, a law on a simplified taxation system based on a patent has not yet been adopted.
On the territory of the Vologda Oblast, one of the types of special tax regimes is very widespread, this is the taxation system in the form of a single tax on imputed income for certain types of activities.
The tax regime has significant specificity.
At the same time, the system of taxation of imputed income applies only to the types of activities specified in the law, with respect to other types of activities, general or simplified taxation regimes will be applied simultaneously.
and for the latter type of activity, it calculates a single tax on imputed income.
The organization carries out two types of activities, each of which is subject to taxation by the unified imputed income tax. In this case, the organization separately for each type of activity calculates a single tax on imputed income.
and in relation to the last two types of activity, a single tax on imputed income is calculated separately for each of them.
A unified tax on imputed income is a system of taxation of a separate type of activity, in which the tax is paid from a previously announced (imputed) income (indicator).
The taxation system in the form of a single tax on imputed income for certain types of activities is introduced by the law of a constituent entity of the Russian Federation.
In the Vologda Oblast, this tax was adopted by the Decision of the Vologda City Duma of October 6, 2005. No. 310 "On the introduction of a taxation system in the form of a single tax on imputed income for certain types of activities" as well as regulations of municipalities, Zemsky assemblies of Gryazovetsky, Sokolsky and other municipal districts.
The payment of a single tax on imputed income for certain types of activities replaces the obligation to pay four main taxes from these types of activities: income tax (income), VAT on internal transactions, property tax, and the unified social tax.
All other taxes and fees for these types of activities are paid in accordance with the generally established procedure. Regarding other types of activities, the normal taxation regime applies.
for each type of activity.
liabilities and business transactions in relation to business activities subject to single tax taxation and business activities in respect of which taxpayers pay taxes in accordance with general regime taxation.
Organizations and individual entrepreneurs that are taxpayers of the unified imputed income tax pay insurance premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation.
Organizations that are taxpayers of the single tax on imputed income are obliged to comply with the requirements of the legislation on accounting in the general manner.
In accordance with Art. 4 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting" (taking into account additions and changes) this law applies to all organizations located on the territory of the Russian Federation. At the same time, there are no exceptions for organizations applying this taxation system. Thus, these organizations maintain accounting records in a general manner.
With regard to the unified tax on imputed income in Art. 346. 27 of the Tax Code of the Russian Federation provides for a special definition of basic concepts, which should be used for tax purposes.
to calculate the size of the single tax at the established rate.
Basic profitability is a conditional monthly profitability in value terms for a particular unit of a physical indicator characterizing a certain type of entrepreneurial activity in various comparable conditions, which is used to calculate the amount of imputed income.
Basic profitability for imputed income tax on certain activities. The basic profitability is determined in rubles and is set for one month per unit of physical indicator. The base rate of return is set in the Tax Code of the Russian Federation. The base rate of return is needed to determine the tax base.
Table 5. Basic return
Corrective coefficients of basic return.
K 2 - the adjusting coefficient of basic profitability, taking into account the totality of the peculiarities of doing business.
In the Vologda Oblast, the value of this coefficient is established by municipalities in accordance with their regulatory documents. Some data are shown in table 6.
Table 6. Corrective coefficients of municipalities of the Vologda region
The list of types of entrepreneurial activities for which the law of a constituent entity of the Russian Federation can establish a taxation system in the form of a tax on imputed income is listed in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation. The legislative bodies of the constituent entities of the Russian Federation have the right to choose all (or part) of the established types of activity. Regional authorities cannot establish other types of activities or introduce any restrictions on the subject composition.
Taxpayers for the unified tax on imputed income are organizations and individual entrepreneurs operating in the territory of a constituent entity of the Russian Federation, in which a unified tax has been introduced, business activities subject to a unified tax.
The object of taxation for the application of the single tax is the imputed income of the taxpayer, which is defined as the potential income calculated taking into account a set of factors that directly affect the receipt of the specified income.
The tax base for calculating the amount of the single tax is the value of imputed income, calculated as the product of the basic profitability for a certain type of entrepreneurial activity, calculated for the tax period, adjusted by the value of the coefficients, and the value of the physical indicator characterizing given view activities.
Unified tax on imputed income = (physical indicator x basic profitability x K1 x K2) x 15% (2)
The tax period for the single tax is a quarter.
RF, paid for the same period of time when taxpayers pay remunerations to their employees employed in those areas of the taxpayer's activities for which a single tax is paid, as well as for the amount of insurance premiums in the form of fixed payments paid by individual entrepreneurs for their insurance and for the amount of benefits paid for temporary disability. At the same time, the amount of the single tax cannot be reduced by more than 50 percent on insurance contributions for compulsory pension insurance.
Based on the foregoing, it follows that the modernization process Tax system continues. This is evidenced by the data in Table 7.
Table 7. Changes and additions made to legislative and regulatory acts in the order of calculation and payment of the single tax on imputed income from 01. 01. 06.
| Date, number | A comment | |
| Letter from the Ministry of Finance of the Russian Federation | 06.12.2005 No. 03-11-04 / 3/159 | From January 1, 2006, it is impossible to transfer to UTII the activities of an intermediary (commission agent, agent) conducting retail sale of commission goods. |
| Letter from the Ministry of Finance of the Russian Federation | 05.12.2005 No. 03-11-02 / 76 | It is necessary to distribute the costs related to UTII, STS, ESHN on an accrual basis from the beginning of the year, and not for each quarter of applying UTII. |
| 01.12.2005 No. 03-11-05 / 110 | on UTII. | |
| Letter from the Ministry of Finance of the Russian Federation | 29.11.2005 No. 03-11-04 / 3/147 | For application of UTII service providers Catering without a visitor service hall, it is necessary to organize the consumption of products sold on the spot. |
| Letter from the Ministry of Finance of the Russian Federation | The amount of UTII is calculated based on the total number of leased outlets. | |
| Letter from the Ministry of Finance of the Russian Federation | 07.12.2005 No. 03-11-04 / 3/164 | To retail trade since January 1, 2006 will include business activities related to the sale of goods both for cash and non-cash payments, regardless of the category of buyers (individuals or legal entities). At the same time, the defining feature of a retail sale and purchase agreement for the purpose of applying a unified tax on imputed income is the purpose for which the taxpayer sells goods to organizations and individuals: for personal, family, home or other use not related to entrepreneurial activity, or for use these goods for the purpose of doing business. From January 1, 2006, the sale of goods to individuals on credit with payment of their value for cash, for non-cash payments, can be transferred to the payment of a single tax on imputed income. |
The company keeps funds in the bank, and for making payments in cash, LLC AKF "Prof-Audit" has a cash desk and maintains all the necessary documentation in accordance with the established forms.
Regulation on the rules for organizing cash money circulation on the territory of the Russian Federation, approved by the Board of Directors of the Bank of Russia dated 05. 01. 1998 No. 14-P;
The procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of Russia on 22.09. 1993 No. 40 and brought to the attention of the letter of the Central Bank of Russia dated 04.10. 1993 No. 18
Decree of the Government of the Russian Federation of 30.07.1993 No. 745 "On approval of the regulation on the use of cash registers in the implementation of cash settlements with the population and the list selected categories enterprises (including individuals engaged in entrepreneurial activities without forming a legal entity, if they carry out trading operations or the provision of services), organizations and institutions that, due to the specifics of their activities or the specifics of their location, can be carried out cash settlements with the population without the use of KKM.
Received cash received;
Payments are made for their obligations to other persons within the amount established by the Central Bank of the Russian Federation ( limit size settlements in cash between legal entities in the amount of 60 thousand rubles per one payment);
The issuance of wages and accountable amounts is made.
Acceptance of cash from the population is carried out with the obligatory use of cash registers and in compliance with the requirements of the Resolution of the Council of Ministers - Government of the Russian Federation No. 745.
Cash is kept at the cash desk in the amount established in accordance with the calculation of the cash limit.
The cashier bears full financial responsibility for the safety of all values he accepts.
The cashier prepares primary cash documents and a cash book was kept.
By Decree of the State Statistics Committee of Russia dated 08.08.1998 No. 88 approved by the approved by the Ministry of Finance of Russia and the Ministry of Economy of Russia uniform forms primary accounting records for the accounting of cash transactions:
· No. KO-2 "Expense cash order" (Appendix 2)
· No. KO-5 "Book of accounting of funds received and issued by the cashier"
Journal of registration of incoming and outgoing payment documents
2.2 Accounting for fixed assets and intangible assets
Fixed assets are part of the property that is used in the organization as means of labor in the production of products, performance of works and services, or for the management of the organization for a period exceeding 12 months.
Accounting rules for fixed assets are established by the Regulation on accounting "Accounting for fixed assets" PBU 6/01, approved by order of the Ministry of Finance of the Russian Federation dated 03.03.2001, No. 26n. (with amendments and additions approved by the order of the Ministry of Finance dated 12.12.2005);
In accordance with these rules, when accepting assets as fixed assets for accounting, it is necessary to fulfill the following conditions at a time:
Use in the manufacture of products, in the performance of work or the provision of services, or for management needs;
Long-term use, i.e. a period useful use over 12 months;
The organization does not intend to further resell these assets;
Ability to bring economic benefits to the organization in the future.
Useful life is the period during which the use of an item of property, plant and equipment generates income for the organization.
For those types of fixed assets that are not specified in this Classification, the terms of their useful use are established by the taxpayer in accordance with the specifications and recommendations of the manufacturing organizations.
The classification of fixed assets by type is the basis of their analytical accounting.
By designation, fixed assets are subdivided into:
Manufacturing
Non-production
By types, fixed assets are subdivided into:
Workers and power machines, etc.
According to the degree of use, fixed assets are subdivided into;
Mothballed, etc.
Depending on the existing rights to objects, fixed assets are subdivided into:
Own, including rented;
Under operational control;
The initial cost is the sum of the actual costs of acquiring an item of property, plant and equipment.
Such costs, for example, can be:
Amounts paid to the seller in accordance with the contract;
The amounts paid for information and consulting services related to the acquisition of this item of fixed assets;
Other costs directly related to the acquisition of an item of property, plant and equipment.
The receipt of fixed assets (except for equipment for installation) must be formalized through account 08 "Investments in fixed assets". This account collects all costs associated with the purchase and installation of equipment, or with its construction and construction. The exception is general and other expenses that are not directly related to the acquisition or construction of facilities. When the item, by the decision of the special commission of the enterprise, can be put into operation, an acceptance certificate is drawn up, and all expenses from account 08 "Investments in non-current assets" are transferred to account 01 "Fixed assets".
The cost of acquiring fixed assets is first recorded on the debit of account 08 "Investments in non-current assets" (excluding VAT):
Debit 08 Credit 60 (76) - taken into account the costs directly related to the acquisition of an item of fixed assets,
When commissioning an item of fixed assets, the following is made:
LLC AKF "Prof-Audit" acquired a personal computer under a sale and purchase agreement. According to the agreement, the cost of a computer is 16.402 rubles. (including VAT - 2.502 rubles).
The accountant of the organization makes the entries:
Debit 08 Credit 60 in the amount of 16.402 rubles. - the computer is capitalized on the balance sheet of the organization (including VAT);
Delivery of the computer (295 rubles, including VAT - 45 rubles) LLC AKF "Prof-Audit" additionally paid in cash from the cash desk through the accountable person:
Debit 71 Credit 50 in the amount of 295 rubles. - money was issued from the cash desk to the accountable person to pay for the delivery of the computer;
Debit 08 Credit 71 in the amount of 295 rubles. - delivery charge is included in the cost of the computer (based on the accountable person's advance report);
When the computer was put into operation, the accountant of LLC AKF "Prof-Audit" makes the entries:
Debit 01 Credit 08 16.697 rubles. - the computer is included in the fixed assets of the organization.
Any fixed asset taken into operation begins to be used in production, and depreciation is charged on it. On a monthly basis (the next month after commissioning), part of the cost of this fixed asset will be transferred to the cost of manufactured products.
There are 4 ways of calculating depreciation of fixed assets:
Linear;
Decreasing balance method;
Method of writing off the cost by the sum of the number of years of useful life;
To calculate depreciation, all fixed assets of an organization are divided into homogeneous groups of objects, united by common characteristics.
For objects of one group of fixed assets, you can use only one of the listed methods, which is enshrined in the accounting policy of the organization.
The chosen depreciation method should be applied over the entire useful life (that is, the service life) of the item of property, plant and equipment.
The approximate service life of fixed assets is given in the Classification of fixed assets included in depreciation groups (approved by the RF Government Decree of January 1, 2002 No. 1).
If in the Classification the useful life for the object you purchased is not specified, the organization can establish it on the basis of the manufacturer's recommendations, which should be in the technical documentation for the fixed asset (passport, technical description, operating instructions, etc.). Among the methods for calculating depreciation, the linear method is more common.
The straight-line method of depreciation assumes straight-line depreciation over the useful life of an item of property, plant and equipment.
LLC AKF "Prof-Audit" purchased a car for use in its core business. The initial cost of the fixed asset is 120,000 rubles. The useful life is 5 years.
When using the straight-line method of calculating depreciation, 1/5 of the value of the car should be depreciated annually.
First, you need to determine the annual depreciation rate. For this, the initial cost of the fixed asset is taken as 100%.
The annual depreciation rate is 20% (100%: 5).
Every month, for 5 years, the accountant of LLC AKF "Prof-Audit" will do the following:
Debit 20 Credit 02 in the amount of 2.000 rubles. - depreciation of fixed assets for the reporting month has been charged.
As soon as the amount of depreciation (on account 02 "Depreciation of fixed assets") equals the amount book value fixed assets (on account 01 "Fixed assets"), then depreciation is no longer charged, and the fixed asset begins to bring "net profit". If at the same time it has already lost its specifications or financial utility, then it can be written off by the act.
The act (invoice) of acceptance and transfer of fixed assets (form No. OS-1) (Appendix 4);
Acceptance certificate of repaired, reconstructed and modernized facilities (form No. OS-3);
Act for the write-off of vehicles (form No. OS-4a);
Equipment acceptance certificate for installation (form No. OS-15);
Equipment Defects Report (Form No. OS-16);
Posting Act material values obtained during the dismantling and dismantling of buildings and structures (form M-35).
Also, under a simplified taxation system, taxpayers are required to keep accounting records of both fixed assets and intangible assets.
Intangible assets (intangible assets) are acquired and (or) created by the taxpayer results of intellectual activity and other objects of intellectual property (exclusive rights to them) used in the production of products (performance of work, provision of services) or for the management needs of the organization for a long time (duration over 12 months).
an intangible asset and (or) the taxpayer's exclusive right to the results of intellectual activity (including patents, certificates, other titles of protection, an agreement on the assignment (acquisition) of a patent, trademark).
Intangible assets include:
Exclusive rights to objects of intellectual property (inventions, computer software, trademarks, etc.) that are used in the production activities of the organization for more than one year;
Organizational costs, that is, costs associated with the formation of a legal entity (payment for consulting, advertising, legal services; costs of preparing documentation and other costs incurred before the state registration of the organization), recognized in accordance with the constituent documents as the contribution of the founders to the authorized capital;
The accounting rules for intangible assets are established by the Regulation on accounting "Accounting for intangible assets" PBU 14/2000 (approved by order of the Ministry of Finance dated 16.10.2000 No. 91n).
An intangible asset acquired for a fee is recorded on the balance sheet at original cost, which includes all actual acquisition costs.
Such expenses, for example, can be:
The cost of consulting services related to the acquisition of an intangible asset;
Registration fees, patent fees and other similar payments related to the registration (re-registration) of rights to an intangible asset;
Non-refundable taxes paid on the acquisition of an intangible asset;
The remuneration paid to the intermediary through which the intangible asset was acquired;
Other costs directly related to the acquisition of an intangible asset.
Debit 08 Credit 60 (76, 51)
Costs directly related to the acquisition of an intangible asset (excluding VAT) are taken into account,
Accepting an intangible asset for accounting, an accounting entry is made:
Intangible assets are received on the basis of an acceptance certificate.
For each object, an inventory card for accounting for intangible assets should be drawn up.
LLC AKF "Prof-Audit" acquired from OJSC "AuditInform" exclusive rights to the invention, confirmed by patent No. 1159113. The cost of the patent, according to the contract, amounted to 120,000 rubles. (including VAT - 18.305 rubles).
The agreement on the assignment of exclusive rights to the invention was registered with Rospatent. Registration costs (including payment of the registration fee) amounted to 500 rubles.
Debit 08 Credit 60 in the amount of 120. 000 rubles. - reflects the cost of exclusive rights to a patent (including VAT);
Debit 08 Credit 76 in the amount of 500 rubles. - reflects the costs associated with the registration of the patent assignment agreement;
Debit 76 Credit 51 in the amount of 500 rubles. - the costs associated with the registration of the contract have been paid;
Debit 04 Credit 08 in the amount of 120,500 rubles. (120,000 + 500) - the intangible asset is accepted for accounting (after the registration of the contract with Rospatent).
So, for example, during the period of validity of a patent for an invention, the organization-patent holder is obliged to pay a fee for maintaining the patent in force.
In accounting, such costs are reflected in the accounting entry:
An intangible asset received free of charge is recorded on the balance sheet for market value... The record is made in the account:
Debit 08 Credit 98-2 - an intangible asset received free of charge;
Debit 04 Credit 08 - an intangible asset is accepted for accounting.
The cost of intangible assets received free of charge for tax purposes is accounted for as non-operating income (Article 250 of the Tax Code of the Russian Federation).
and the organization acquires only the right to use this program.
This situation, in particular, occurs when an organization uses an accounting automation program (for example, "1C: Accounting", etc.) or an information computer system (for example, "ConsultantPlus", "Garant", etc.) ...
In this case, the intangible assets received for use should be taken into account by the organization on the off-balance sheet account in the assessment adopted in the contract (clause 26 of PBU 14/2000).
Periodic payments for the right to use the intellectual property object are included in the expenses of the reporting period, and a fixed one-time payment is recorded as deferred expenses and written off to expenses during the term of the contract.
When applying the simplified taxation system, the accountant of LLC ACF "Prof-Audit" has the opportunity at the time of acquiring an intangible asset to write off its cost to the costs of the reporting period.
the administration of the enterprise, employees of the accounting department, as well as specialists capable of evaluating an intangible asset.
There is no standard form for the act of acceptance and transfer of an intangible asset. However, as an initial sample of such an act, you can use the form of the act (invoice) of acceptance and transfer of fixed assets (form No. OS-1).
The act must indicate the initial cost of the asset, its useful life, the procedure for calculating depreciation.
For each object of intangible assets, the accountant must create a special card (form No. IA-1).
The card is issued in one copy for each object of intangible assets.
3. Tax accounting and reporting of small businesses
3.1 Tax accounting of income and expenses in LLC AKF "Prof-Audit"
its activities on the basis of the Charter. The company's activities are carried out on the basis of the license of the Ministry of Finance of the Russian Federation No. E 003378, issued by the Order of the Ministry of Finance dated 17.01.03.
Location of the organization: 160000, Russian Federation, Vologda region, Vologda, Kozlenskaya street, house 33, office 203
Professional liability of the Auditor is insured by OJSC “Russian People's Insurance Company” “ROSNO” policy series G27- No. 22608406-B105 / 32-11 dated 05.04.2006.
The main areas of activity that are provided for in the Charter of the company are:
Conducting audits of financial and economic activities of legal entities;
Arrangement and control of accounting and reporting;
Tax expertise of investment projects;
Conducting seminars, advanced training and training of personnel of economic entities, and in particular audit organizations;
Scientific development, publication of methodological manuals and recommendations on accounting, taxation, analysis of financial and economic activities, audit
Consulting services on financial, tax, banking and other economic legislation, investment activities, management, marketing, tax optimization, registration, reorganization and liquidation of enterprises.
The team of ACF "Prof-Audit" is formed of high-class professionals. Today the company employs 25 people, 8 of which are certified by the Ministry of Finance of the Russian Federation. The company's employees have experience working with the following large organizations: Zavolzhsky Motor Plant OJSC, Severagrogaz LLC, Cherepovets Plywood and Furniture Plant CJSC, housing and communal services enterprises. Cherepovets, Vologda and the Arkhangelsk region. The quality of work allowed the firm to take its rightful place in the market of audit services in the North-West Region.
tasks set by the client. All the company's activities are carried out in strict compliance with the internal standards developed on the basis of Russian auditing standards.
In addition, the company continuously advises clients in the areas of law, finance, taxation and accounting.
the quality of services provided by the National Federation of Consultants and Auditors, the results of which give the company's clients an additional guarantee of high professionalism of employees.
With regard to organizations that have switched to a simplified taxation system, there is a certain problem in establishing accounting policies. This is primarily due to the enactment of Chapter 26 from January 1, 2003. 2 "Simplified taxation system" of the Tax Code of the Russian Federation. In the case when the object of taxation with a single tax is income, then there is no need to establish any elements of the accounting tax policy. If the object is income reduced by the amount of expenses, then such a need, of course, may arise, since the determination of the cost part of the tax base chapter 26.2 "Simplified taxation system" of the Tax Code of the Russian Federation directly connects with the principles of formation of expenses for the purposes of profit taxation under chapter 25 " Corporate Income Tax ”of the RF Tax Code, which, in turn, should be collected on the basis of the accounting system established at the enterprise.
Since 2006, detailed accounting policies will have to be drawn up not only by organizations that pay general taxes, but also to those who apply UTII and STS.
On January 1, 2006, a new version of Chapter 26. 2 of the Tax Code of the Russian Federation (Federal Law No. 101-FZ of July 21, 2005) came into effect. In this regard, enterprises that have switched to a simplified taxation system need to register the following innovations in their accounting policies.
From January 1, 2006, it is necessary to register in the accounting policy which taxation object the taxpayer will apply.
Choose how the company will keep accounting:
Maintain only records of individual transactions (mandatory - fixed assets and intangible assets).
If the organization has decided to keep the accounting of the above accounting objects, then it is necessary to write down exactly how it will do it. The following options are possible:
Apply the accounts provided for by the Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n "On approval of the Chart of accounts for accounting of financial and economic activities of organizations and instructions for its use" (with amendments and additions dated May 7, 2003)
Prepare primary documents and accounting registers.
Joint-stock companies that use a simplified taxation system and pay dividends will have to keep accounting in full. After all, dividends are calculated from net profit, which must be determined according to the rules of accounting. This position was expressed by the Ministry of Finance of Russia in a letter dated June 8, 2005 No. 03-03-02-04.
A company that applies a simplified system and has decided to voluntarily pay insurance premiums to the Fund social insurance Russia should indicate this in the accounting policy.
Enterprises that have switched to a simplified taxation system can keep the Book of Records of Income and Expenses in electronic form or on paper. The form of such a book and the procedure for reflecting business transactions in it are approved by order of the Ministry of Taxes and Taxes of the Russian Federation dated December 30, 2005 No. 167n (Appendix 6).
the following legislative and regulatory documents are laid down:
Regulations on accounting and financial reporting in the Russian Federation (approved by order of the Ministry of Finance of the Russian Federation dated 29.07.98, No. 34 n);
Regulation on accounting "Accounting for fixed assets" PBU 6/01 (approved by order of the Ministry of Finance of the Russian Federation dated 03.30.2001 No. 26 n) (with amendments and additions approved by the order of the Ministry of Finance dated 12. 12. 2005);
Regulation on accounting "Organization's expenses" PBU 10/99 (approved by order of the Ministry of Finance of the Russian Federation dated 06.05.99, No. 33 n);
Regulation on accounting "Accounting for intangible assets" PBU 14/2000 (approved by order of the Ministry of Finance dated 16.10.2000 No. 91n);
Regulation on accounting "Accounting for calculations of income tax" PBU 18/02 (approved by order of the Ministry of Finance of the Russian Federation of 19. 11. 2002, No. 114 n);
The accounting policy of the company defines the following:
Income from the sale of goods (works, services), property and property rights should be taken into account in accordance with (Article 249 of the Tax Code of the Russian Federation) and non-operating income (Article 250 of the Tax Code of the Russian Federation);
Reduce the income received by those types of expenses that are specified in Art. 346.16 Tax Code of the Russian Federation;
Carry out accounting for individual operations: for fixed assets and intangible assets;
The accounting service should be entrusted to the accounting service of the organization headed by the chief accountant.
To organize the accounting of transactions by means of registration of primary documents and accounting registers in electronic form, using the accounting automation program "1C: Enterprise 7. 7".
The initial cost of intangible assets is determined based on the initial cost of goods. Accept such expenses at the time these fixed assets are put into operation after their actual payment;
Expenses for the acquisition of fixed assets incurred during the period of application of the simplified taxation system, in accordance with paragraphs. 1 p. 3 st. 346. 16 of the Tax Code of the Russian Federation to accept at the time of putting these fixed assets into operation only after their actual payment.
In order to ensure the reliability of accounting and reporting data, take an inventory of all property of the organization in December 2005. Carry out an inventory of funds in the cash desk on a monthly basis, and when changing financially responsible persons, when revealing the facts of theft, abuse or damage to property, in the event of a natural disaster, fire or other emergencies caused by extreme conditions as the fact is established.
The cash method of recognizing income under the simplified taxation system is a method in which income (from sales, non-operating) is recognized as such in the reporting (tax) period in which they were actually received. Depending on the method of generating income, the date of their receipt is recognized:
The day the funds are credited to bank accounts;
The day the funds are received at the taxpayer's cash desk;
The day of receipt of other property (work, services), property rights.
When determining the object of taxation, LLC AKF Prof-Audit takes into account the following income:
LLC AKF "Prof-Audit" in January-March 2006, according to the acts of performed services, provided the following services:
3. Consulting services in the amount of 86,000 rubles.
Everything cash receipts credited to the current account in this reporting period.
4. Non-operating income
LLC AKF "Prof-Audit" provides services for issuing loans to its employees.
In January-March 2006, the organization's cash desk received from individuals according to the receipt cash orders in the form of interest received under loan agreements 3. 650 rubles.
Thus, the income of LLC AKF "Prof-Audit" for the reporting period amounted to 2. 220. 650 rubles.
These operations are confirmed following documents: acts of work performed, bank statements on the current account, payment orders, cash receipts.
When determining the object of taxation, the taxpayer shall reduce the received income to expenses.
During the reporting period from January to March 2006, the organization incurred the following expenses:
1. Expenses for the acquisition, construction and manufacture of fixed assets.
Many changes, which came into force on January 1, 2006, relate to fixed assets under a simplified taxation system. Fixed assets now include any property that is recognized as depreciable according to the rules of Chapter 25 of the Tax Code of the Russian Federation (clause 4 of Art. 346.16 of the Tax Code of the Russian Federation), and not just acquired, as it was before.
Starting from January 1, 2006, organizations that have switched to the simplified system rightfully include in their expenses the cost of fixed assets, both purchased and manufactured on their own. This became possible thanks to new edition subparagraph 1 of paragraph 3 of Article 346. 16 of the Tax Code of the Russian Federation. Moreover, property subject to state registration is taken into account when determining the tax base from the moment of documentary confirmation of the fact of filing documents for registration (this is true for all objects, except for those that were put into operation before January 31, 1998). The moment of recognition of costs is the last day of the reporting (tax) period. It is separately stipulated that costs arise only in case of payment for the equipment and its use for business purposes (subparagraph 4 of paragraph 2 of article 346. 17 of the Tax Code of the Russian Federation).
In connection with the above innovations, questions arise related to transition period, that is, with situations when the process of building a fixed asset began last year and ended this year. The answers to this question are set out in the letter of the Ministry of Finance of Russia dated October 18, 2005 No. 03-11-02 / 52.
This document indicates that if the payer worked on the simplified taxation system in 2005 and retained this status in 2006, while the final payment for the construction, manufacture, commissioning and registration of rights to the fixed asset was made before January 1, 2006, then he cannot form expenses. If all of the above steps are completed after the onset of the new year, then the base can be reduced, but not immediately, but in the period when the last of the events occurred. Let's say the payment, construction and submission of documents are dated 2006, and commissioning - 2007, then the costs will arise in 2007, not earlier.
In the case when in 2006 there is either only payment, or only commissioning, and the rest of the activities took place in 2005, the costs cannot be taken into account.
With respect to fixed assets acquired during the period of application of the simplified taxation system, the costs of their acquisition in full are taken into account at a time at the time these fixed assets are put into operation.
The computers were put into operation and paid for on the same date.
The cost of computers 168,000 rubles was written off to the company's expenses at a time on 31.03.2006.
In relation to fixed assets acquired by a taxpayer before the transition to the simplified taxation system, the value of fixed assets is included in the cost of acquiring fixed assets in the following order:
The residual value of the printer as of 01.01.2006 - 12,000 rubles is written off to the company's expenses evenly during the tax period:
31.03.2006 - 4000 rubles
30.09.2006 - 4000 rubles
December 31, 2006 - 4000 rubles
30 percent of the cost and the third year - 20 percent of the cost;
LLC AKF "Prof-Audit" acquired a computer before the transition to the simplified taxation system at a cost of 35,000 rubles.
The residual value of the computer as of 01.01.2006 - 30,000 rubles is written off to the expenses of the enterprise in the following order:
2006 - 15,000 rubles for 3,750 rubles in each reporting period;
2007 - 9. 000 rubles for 2. 250 rubles in each reporting period;
2008 - 6,000 rubles for 1,500 rubles in each reporting period.
With regard to fixed assets with a useful life of more than 15 years - within 10 years of applying the simplified taxation system in equal shares of the value of fixed assets. At the same time, during the tax period, expenses are accepted for accounting periods in equal shares.
If LLC AKF "Prof-Audit" had a building with a residual value of 1,000,000 rubles as of 01.01.2006.
Then the cost of the building would have been written off during the period from 2006 to 2016 in equal installments in the amount of 100,000 rubles per year.
The value of fixed assets is taken to be equal to the residual value of this property at the time of the transition to the simplified taxation system.
When determining the useful lives of fixed assets, one should be guided by the Classification of fixed assets included in depreciation groups, approved by the Government of the Russian Federation dated 01. 01. 2002 No. 1 "On the classification of fixed assets included in depreciation groups."
To recognize the cost of purchasing property, plant and equipment, two conditions must be met:
1) commissioning of fixed assets;
2) the actual payment of fixed assets.
2. Rent payments for the rented property;
LLC AKF "Prof-Audit", on the basis of acts of services performed, paid from the current account by payment orders (dated 01. 01. 2006, 28. 02. 2006, 31.03.2006) for the lease of the premises of LLC "Wapmarket" in the amount of 30. 000 rubles, including VAT 4. 576 rubles per month.
The total amount was 90,000 rubles, including VAT of 13,729 rubles.
3. Amounts of value added tax on paid services) purchased by the taxpayer and subject to inclusion in expenses;
the amount of VAT based on the invoices of LLC "Wapmarket" is 13. 729 rubles.
for LLC AKF "Prof-Audit" the services of third-party organizations were performed (contract work in the field of audits).
5. Expenses for wages, payment of benefits for temporary disability;
accrued and issued wage, including bonuses, in the reporting period amounted to 450,000 rubles.
with the legislation of the Russian Federation;
contributions calculated and paid to the budget for compulsory social insurance against industrial accidents and occupational diseases in the reporting period amounted to 63.900 rubles
7. Expenses related to payment for services rendered by credit institutions;
In the reporting period, the bank withheld 8,600 rubles from the current account for maintaining the account and services rendered when cashing out cash.
An employee's travel to the place of business trip and back to the place of permanent work on the basis of presented travel documents - 25,000 rubles.
Hiring living quarters on the basis of presented hotel invoices -45. 000 rubles.
Daily allowance
in LLC AKF "Prof-Audit" daily allowances are paid in the amount of 300 rubles per day, but for tax accounting the amount of daily allowances is allowed within the limits approved by the Government of the Russian Federation, that is, in the amount of 100 rubles.
expenses under this item amounted to RUR 18,000.
9. Stationery costs;
LLC AKF "Prof-Audit" purchased from the entrepreneur Makarova A. R. office supplies, including: paper, pens, speetlers, paper clips, etc., for a total of 22.500 rubles.
Payment from the current account 17.03.2006.
Based advance reports Secretary N. A. Sinitsina bought stationery in the amount of 15,000 rubles.
10. Expenses for postal, telephone, telegraph and other similar services, expenses for payment of communication services;
these costs associated with sending correspondence amounted to 12.850 rubles.
11. Expenses for updating computer programs and databases;
LLC AKF "Prof-Audit", on the basis of the acts of work performed, paid the entrepreneur I. N. Navolochnaya for updating the computer programs from the current account of 18,000 rubles.
Expenses are considered reasonable and documented costs incurred (incurred) by the taxpayer.
Reasonable costs are understood to be economically justified costs, the assessment of which is expressed in monetary terms.
Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation. Any expenses are recognized as expenses provided that they are incurred for the implementation of activities aimed at generating income.
Based on the above, we can distinguish following conditions acceptance of expenses for tax purposes:
Income is reduced by the amount justified.
Income is reduced by the amount of documented expenses.
Income is reduced by the amount of any expenses within the established list that are incurred to carry out activities aimed at generating income.
In case of violation of these principles, expenses for tax purposes are not taken into account.
Expenses under the simplified taxation system are recorded after their actual payment.
3.2 Composition and formation of indicators of tax reporting
In order to correctly calculate and pay tax, a taxpayer needs to organize tax accounting, determine the tax (reporting) period, form a tax base for this period, apply tax rates to it and transfer tax in a timely manner, and submit the appropriate tax declaration, the form of which is approved Order of the Ministry of Finance of the Russian Federation of March 3, 2005 No. 30n "On the approval of the form tax return on the single tax paid in connection with the application of the simplified taxation system, and the procedure for filling it out ”.
In accordance with clause 1 of Article 346. 24 of the Tax Code of the Russian Federation, taxpayers are obliged to keep tax records of their performance indicators necessary for calculating the tax base and the amount of tax, based on the Book of Income and Expenses. The form of such a Book and the procedure for reflecting business transactions in it were approved by order of the Ministry of Taxes and Taxes of the Russian Federation dated December 30, 2005 No. 167n (Appendix 6).
Business transactions for the reporting (tax) period are reflected in the Book of Income and Expenses in chronological order based on primary documents in a positional way.
Section I "Income and expenses" (consists of four tables, one for each quarter);
Reference to Section I "Calculation of the tax base for a single tax."
Section II "Calculation of expenses for the acquisition of fixed assets, taken in the calculation of the tax base for the single tax";
Section III "Calculation of the amount of loss".
The income and expense book is opened for one calendar year and must be laced and numbered.
On the last page, numbered and laced by the taxpayer, of the Income and Expense Book, the number of pages contained in it is indicated, which is confirmed by the signature of the head of the organization, and is also certified by the signature tax inspector and sealed before the start of its maintenance.
Taxpayers must ensure the completeness, continuity and accuracy of accounting for the indicators of their activities, which are necessary for calculating the tax base and the amount of tax.
The book of accounting of income and expenses can be kept both in paper form and in electronic form. When maintaining the Book of Records of Income and Expenses in electronic form, taxpayers must, at the end of the reporting (tax) period, put it on paper.
In accordance with the order of the Federal tax service dated September 2, 2005 No. SAE-3-25 / [email protected] certification and stamping of the Income and Expense Book is carried out on the day of application in the presence of the taxpayer
Correction of errors in the Book of Income and Expenses must be justified and confirmed by the signature of the head of the organization indicating the date of correction and the seal of the organization. The procedure for filling out this register is available in the appendix
In LLC AKF Prof-Audit, the object of taxation is income reduced by the amount of expenses, the tax base is the monetary expression of income reduced by the amount of expenses. According to article 346.20 of chapter 26. 2 of the Tax Code of the Russian Federation, the enterprise pays a tax of 15%.
Taxable base = Income - Expenses (4)
In aggregate terms, the tax base is 564.050 rubles (2.20.650 - 1.656.600)
Then we define the flat tax.
Single tax = taxable base x 15% (5)
The amount of the single tax in the 1st quarter of 2006 was 84. 608 rubles (564050 * 15%).
When determining the tax base, income and expenses are determined on an accrual basis from the beginning of the tax period. If the amount of the tax calculated in the general procedure is less than the amount of the calculated minimum tax, then the taxpayer who applies income reduced by the amount of expenses as an object of taxation shall pay the minimum tax. The amount of the minimum tax is calculated at the rate of 1 percent of the income accounted for under the simplified taxation system.
If, according to the results of the tax period, the income of this company is 5,200,000 rubles, and the costs are 5,000,000 rubles, and as a result the tax base will be 200,000 rubles, then the single tax (30,000 rubles) will be less than the minimum tax (52. 000 rubles) for 22. 000 rubles (30. 000 - 52. 000).
Therefore, the company will have to pay a minimum tax to the budget, which is 52,000 rubles.
In this case, the taxpayer has the right in the following tax periods to include the amount of the difference between the amount of the minimum tax paid and the amount of tax calculated according to the general procedure in expenses when calculating the tax base in the next tax period. In addition, taxpayers who use income reduced by the amount of expenses as an object of taxation have the right to reduce the tax base by the amount of loss incurred following the results of previous tax periods in which the company applied a simplified taxation system and used income reduced by the amount of expenses as an object of taxation. ...
The loss is understood as the excess of expenses over income.
This loss cannot reduce the tax base by more than 30 percent.
In this case, the remaining part of the loss can be carried over to the next tax periods, but not more than for 10 tax periods.
Taxpayers who carry forward these losses to future tax periods are required to keep documents confirming the amount of the loss incurred and the amount by which the tax base was reduced for each tax period, for the entire period of use of the right to reduce the tax base by the amount of the loss.
The amount of tax based on the results of the tax period is determined by the taxpayer independently.
Tax is calculated as appropriate tax rate percentage of the tax base.
annex
Payment of tax and quarterly advance tax payments is made at the location of the organization.
Tax payable after the end of the tax period is payable no later than March 31 of the year following the expired tax period.
Conclusions and offers
small business has been standing for a long time. A new regulatory framework needs to be developed legal framework, which will put into effect those rules of the game, those mechanisms for supporting small businesses that are used in developed countries the world and work. To this end, the Ministry of Economic Development of Russia is developing a departmental target program for supporting small businesses and complex projects - Support Programs, which will soon be approved by a decree of the Government of the Russian Federation. Currently, these regulations are already in a high degree of readiness, and are being approved by the Ministry of Finance of the Russian Federation.
The draft Small Business Law defines three key elements:
Criteria for qualifying as a small business;
Delineation of competence between the federation and the regions for its support;
Specific support mechanisms for small businesses.
the adoption of Law No. 88-FZ, entrepreneurs were still quite infantile, they were waiting for state funding, they did not understand that the target money must be spent, and if it is a loan, it must be given, then today's entrepreneur already looks at things more realistically. This means that he must understand that cooperation with the state should be mutually beneficial. Therefore, other projects are already being developed so that the state can not only give money, but also ask the entrepreneur afterwards or participate in the profit.
The first project is the creation of business incubators.
Usually, a small business starts with two global problems- premises and finances. A project to create business incubators prepared by the Ministry of Economic Development of the Russian Federation will help to overcome these difficulties.
A business incubator is premises with an area of 1.5-2 thousand square meters. m. and more, where small businesses are located. A novice entrepreneur is allocated, depending on needs, 2-3 jobs, or small room(20-30 sq. M). As a result, one business incubator can accommodate up to 100 companies. In the first year, they have a preferential rental rate, in the second year it rises, and in the third year, the entrepreneur leaves the incubator, and another comes in his place.
Small businesses, in turn, get access to the incubator on a competitive basis. For the region, the creation of incubators means taxes, new jobs, and voters' votes in elections. This should not be forgotten, because an entrepreneur is a risky person who has his own point of view, who encounters power not only at the everyday level, but also in practice. Today, about a third of the country's regions have already found money to create business incubators and are ready to participate in this project already in 2005.
The second project is to support export-oriented small businesses.
There are quite a large number of small firms and entrepreneurs who are trying to break into foreign markets, but this is too expensive. Therefore, three support options are assumed here:
to obtain certificates, licenses, confirmation of conformity, which cost a lot of money.
Compensation for the cost of renting exhibition space abroad in the amount of 75%. To conclude an export contract, it is necessary that potential buyers can learn about the product. It is for these purposes that a huge number of exhibition and fair events are held.
The third area is support for microfinance organizations (credit cooperatives).
Today in Russia the market of microcredits (small loans, for a short term, under high interest) is about 350 million dollars. According to estimates, this is only 5-7% of the credit market capacity. That is, this market is underdeveloped, although such loans (average size - $ 1,000) are very much needed and in demand.
2005 has been declared the year of microfinance by the United Nations.
The fourth project is to support small innovative companies.
The essence of this project is that, together with the regions, several funds are created, through which, with the involvement of a private investor and under the management private company investments in small innovative enterprises will be carried out.
can redeem this share. And as a result, the state will take part in the project and leave. A small business will work.
The state is trying to reduce the tax burden for small businesses, as well as to facilitate tax accounting. A simplified taxation system is intended to fulfill these goals.
During the study of the issues of taxation of small businesses, I considered all the positions and methods of applying the simplified taxation system, in accordance with the legislative acts in force until 01.01.2006 and all those changes that were made to chapter 26. 2 "Simplified taxation system" of the Tax Of the RF Code, which entered into force on 01.01.2006, or will become effective from 01.01.2007.
In the course of writing this work, I consolidated theoretical knowledge, and also disclosed in detail practical issues application of the simplified taxation system for LLC AKF Prof-Audit.
The procedure, conditions for the beginning and termination of the application of the simplified taxation system were considered. The procedure for organizing tax accounting is also considered.
In general, it can be noted that the simplified taxation system is quite attractive in terms of reducing the tax burden, but the taxpayer in the course of his activities must constantly monitor the amount of income, and residual value, both fixed assets and intangible assets. Taxpayers who have chosen income reduced by the amount of expenses as an object of taxation do not have the opportunity to reduce the taxable base by the entire amount of expenses incurred by them, since their list is limited.
At present, the deputies of the State Duma of the Russian Federation are discussing and developing appropriate proposals for the liberalization of the simplified taxation system.
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