Accounting for calculations with budget for taxes and fees
Basic regulatory documentdetermining the composition of taxes and fees charged from legal entities and individuals is the Tax Code of the Russian Federation.
The tax refers to the mandatory gratuitous payment, charged from organizations and (or) individuals in order to financial support for the activities of the state and (or) municipalities.
Collection - a mandatory contribution charged from organizations and individuals, whose payment is one of the conditions for the payment of feasible statements by state and other authorized persons of legally significant actions, including the provision of certain rights or issuing permits (licenses).
In accordance with the Tax Code of the Russian Federation, federal taxes and fees, regional and local taxes are established and charged.
TO federal taxes and fees include: value added tax; excise taxes; corporate income tax; tax on income of individuals; unified social tax; water tax; national tax and etc.
Regional taxes include, for example, tax on property of organizations, transport tax.
Local taxes: land tax, property tax of individuals.
Taxpayers and payers of fees, taxation objects, rates and terms of listing, existing benefits for each type of taxes are established by legislative acts.
For synthetic accounting The following accounts are used by the budget: 09 "Deferred Tax Assets", 19 "Tax value added on acquired values", 68 "Calculations for taxes and fees", 69 "Social insurance and provisional settlements", 77 "Deferred tax liabilities" .
The credit of account 68 reflects the amounts due on tax returns (calculations) to the contribution to the budgets by type tax paymentsThe correspondence with accounts on which accrued payments belong (for example, Dt 70 "Calculations with wage personnel" - when holding the tax on income of individuals). The debit of this account reflects the amounts actually listed in the budget and the amount of tax deductions.
Analytical accounting on account 68 "Calculations for taxes and fees" is carried out by taxes.
Value added tax calculations
In addition to account 68, an account of 19 "Value Added Tax on Acquired Values" is used to exercise payments on VAT.
The general scheme for reflection of VAT accounting operations is as follows.
According to the debit of account 19, the relevant sub-accounts take into account the amounts of VAT allocated in the settlement documents, on acquired values \u200b\u200b(performed works rendered) in correspondence with the account of account 60 "Calculations with suppliers and contractors." VAT sums on credited by material values, performed works and rendered services are written off from the account of account 19 in the debit of account 68 "Calculations on taxes and fees" on subaccount "Calculations with the VAT budget" in the presence of an invoice and assumption that the corresponding material values (Work performed, services rendered) are used in the production of products taxable VAT.
The loan of this subaccount reflects the amount of VAT:
Accrued (received) for realized products, work performed, services rendered;
According to the extensions received;
Accrued in the CMR made by the economic manner;
Accrued (obtained) in the rental board, etc.
According to the credit account 68, the subaccount "Calculations with VAT budget" also reflects the amount of VAT, restored in cases provided for by law.
Listing to the VAT budget is subject to the amount of credit balance 68, subaccount "Calculations with VAT budget".
If the organization implements products that are not subject to VAT, the VAT paid to suppliers is included in the price of acquired values \u200b\u200bor refers to the cost of production (sales costs).
Profit tax calculations
When calculating income tax should take into account the differences between accounting and tax profit, which arise due to the incomprehension of income and expenses, as well as the time of their recognition in accounting and tax accounting.
According to PBU 18/02 "Accounting for income tax calculations", approved by the Order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n, it leads to the difference in income tax calculated from accounting profits (conditional consumption) for income tax - Ur (UD)), from tax profit (Current income tax):
Ur \u003d with x bp;
Dd \u003d with x bu;
Tn \u003d with x np,
where C is the income tax rate; BP - accounting profit of the reporting period; Bu - an accounting loss of the reporting period; NP - tax profit reporting period.
Conditional consumption on profit is reflected in the accounting record:
Dt 99 kt 68; Conditional income on profits: Dt 68 Kt 99.
Accounting and taxable profits almost never coincide due to different rules for recognizing income and expenses in accounting and tax accounting. In addition, some income and expenses are taken into account when calculating accounting profits, but are not taken into account when calculating taxable profits; Some expenses reduce accounting earnings for one amount, and taxable - to another amount, etc.
The difference between accounting and taxable profit is due to the presence of permanent differences and temporary differences.
Permanent differences are income and expenses that affect accounting profits, but do not affect taxable profits. They may be negative and positive.
Negative permanent differences Reduce accounting profits. For example, the difference between the actual normalized costs and their standard, if the actual costs are more than the standard.
Normated costs in accordance with tax legislation are, for example, executive expenses.
In accounting, representative spending relate to expenses on ordinary species Activities and are included in them in the amount of actually produced costs. According to chapter 25 of the Tax Code of the Russian Federation, representative expenses are part of other expenses related to production and (or) implementation and during the reporting (tax) period are included in the amount not exceeding 4% of the organization's expenses for payment for this reporting (tax) period .
Negative constant differences (ODA) lead to the formation of permanent tax obligations (FNO).
PNO sum that the tax increases reporting period.
Po \u003d with x ORD.
This is reflected in accounting: DT 99 CT 68.
Example 1. During the reporting period, the expenses of the organization for labor costs amounted to 326,800 rubles. Representative expenses - 15 622 rubles. The normized value of executive expenses is 4% of 326,800, i.e. 13 072 rub.
Negative constant difference will be 2550 rubles. (15 622 rub. - 13 072 rub.).
PNO \u003d 24% x 2550 rub. \u003d 612 rubles. By 612 rubles. It is necessary to increase the income tax, i.e. Reduce accounting profit.
Positive constant differences increase accounting profits. An example of positive constant differences is a positive difference in the revaluation of financial investments, which can be determined by the current market value; and free property received, the value of which is not taxed in accordance with paragraphs. 11 p. 1 Art. 251 NKRF.
Positive constant differences (PPR) lead to the formation of permanent tax assets (PNA).
PNA - the amount on which the tax in the reporting period is reduced.
PNA \u003d with X PPR.
This is reflected in accounting: Dt 68 CT 99.
Temporary differences are income and expenses that affect balance profit In one reporting period, and on taxable profits - in other reporting periods.
Temporary differences lead to the formation of deferred income tax. Delayed income tax increases or reduces the tax amount in subsequent periods.
Temporary differences are divided as follows:
1) subtracted temporary differences (VD);
2) taxable temporary differences (NVR).
Subdued temporary differences - this is:
a) costs that reduce accounting income in the data of the reporting period, and taxable profit - in after the current reporting periods;
b) revenues that increase taxable profits in this reporting period, and accounting profit-in subsequent reporting periods.
Substracted temporary differences arise in two cases:
1) Accounting costs are recognized earlier than in the logistics log;
2) Accounts in accounting are recognized later than in tax accounting.
Example 2. In accounting, a method for accrual depreciation is applied for the sum of the number of years useful use objects, and in tax accounting - a linear way. For the object, the initial cost of 150,000 rubles. and useful use for five years of depreciation costs in the first year of operation will be in accounting - 50,000, tax accounting-30,000 rubles. VD \u003d 20 000 rubles.
Substracted temporary differences lead to the formation of deferred tax assets (it).
She is part of the profits on which the tax will decrease in subsequent periods.
She \u003d with x WD.
Deferred tax assets are reflected in accounting records: DT 09 kg 68.
In the future, as decreasing or full repayment VD will decrease or fully repaid it: DT 68 CT 09. Taxable temporary differences are:
a) expenses that reduce taxable profits in this reporting period, and accounting profit-in subsequent reporting periods;
b) revenues that increase accounting income in this reporting period, and taxable profits - in subsequent reporting periods.
Taxable temporary differences arise in two cases:
1) costs in accounting are recognized later than in tax accounting;
2) Accounts in accounting are recognized earlier than in tax accounting.
As an example, you can bring depreciation for purposes. accounting A linear way, and for tax purposes - a nonlinear method.
Taxable temporary differences lead to the formation of deferred tax liabilities (it).
It is part of the deferred income tax on which the tax increases in subsequent periods.
It \u003d with x nvr.
Deferred tax obligations are recorded in accounting records: Dt 68 CT 77.
In the future, as the NVR decreases or complete repayment, it will be reduced or fully repaid it:
Dt 77 kt 68.
Analytical accounting to accounts 09 "Deferred Tax Assets" and 11 "deferred tax liabilities" should be conducted by type of deferred tax assets and obligations.
Sometimes it drops out an asset or is repaid by the obligation for which it was previously accrued or it. For example, it drops out the object of fixed assets, depreciation for which for accounting purposes and for the purposes of taxation was charged different ways. In such cases, it or it is written off from the balance to 99 "profits and losses" in the amount of which will not be reduced (or increased) tax in subsequent reporting periods.
The value of the current income tax payable to the budget is calculated by the formula
TN \u003d ur (UD) + PNO - PNA + it is it.
Typical postings for accounting for taxes on taxes and fees are shown in Table. one.
Table 1. Correspondence of accounts for accounting for tax expenses and fees
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Corresponding accounts |
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1. Taxes attributable for the cost; |
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Land Tax, Water Tax, Transport Tax, Property Tax |
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Part of the ESN, credited to the budget |
08, 20, 23, 25, 26, 44 |
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Part of the ESN, enrolled in state extrabudgetary social funds |
08, 20, 23, 25, 26, 44 |
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2. Taxes included in the cost of purchased property: |
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Imported customs duty |
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3. Taxes attributed to wages. |
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4. Taxes included in revenue account: - excise on realized excisable products |
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VAT on realized products, work, services, fixed assets and other assets |
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5. Accrued Conditional Consumption for Profit Tax |
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6. Accrued incremental income on income tax |
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7. The permanent tax liability is credited. |
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8. Permanent accrued tax Active |
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9. Deferred Tax Action Accrued |
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10. Accrued deferred tax liability |
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11. Reducing or repaid a deferred tax asset |
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12. Deferred tax liability reduced or repaid |
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13. The deferred tax asset is written off when disposing of the object by which it was accrued. |
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14. The deferred tax obligation is written off when disposing of an asset or type of obligation under which it was accrued |
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15. VAT is restored in cases provided for by law |
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16. Reflects VAT from the received advance payments |
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17. Reflects VAT from the accrued (received) rent (at the lessor) |
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18. Written off (restored) VAT on material values \u200b\u200b(works, services) used for the production of products (performance, service provision), not taxable VAT |
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19. VAT on material values \u200b\u200bpurchased, fixed assets, intangible assets performed by the work provided |
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20. Adopted to deduct VAT |
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21. Accrued to the budget Penalties and penalties for violation tax legislation |
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22. Listed payments to the budget and extrabudgetary funds |
Used literature: Bochkareva I. I., Levina G. G.
Accounting financial accounting: textbook / I. I. Bochkarev, G. G. Levina;
Ed. prof. Ya. V. Sokolova. - M.: Magister, 2010. - 413 p.
Introduction
Throughout the history of mankind, the tax system was folded. If you first, taxes were levied in the form of various natural supply and served as an addition to the workforce or shape of the Dani from the conquered peoples, then, as we were developing inventive relations, the taxes acquired a monetary form.
Regardless of the tax system used, each enterprise is monthly and (or) quarterly faces with the calculations with the budget.
The state with tax is impact on economic system countries to give the appropriate amount of tax payments and providing those economic effectswhich are caused by the influence of taxes: the growth of production, an increase in investment, the growth rate of profit. Some of the effects are visible immediately, for example, an increase in excise taxes on alcoholic beverages will lead to an increase in the price and, if there are substitute goods, to some decrease in demand. Other effects show themselves only in the long term. At the same time, in addition to the economic effect on the impact of the tax system on business entities, the state also receives other results, a direct measurable effect of which is absent, but there is a solution to socio-political tasks.
The tax system is the most important element. market relations And the success of economic transformations in the country largely depends on it.
Naturally, the perfect tax system It can be created only on a serious theoretical basis, which takes into account the specifics of economic relations in society, created by scientific and production potential.
The tax system should organically influence the strengthening of the market began in the economy, to promote the development of entrepreneurship and at the same time prevent the fall in the standard of living of low-paid segments of the population.
The relevance of the chosen topic is that currently the use of taxes is one of the economic management methods and to ensure the close relationship of the national interests with the commercial interests of entrepreneurs, enterprises, regardless of their departmental subordination, types of property with state budgets, with banks, and with higher-level organizations. With taxes are regulated foreign economic activitywhich includes attracting foreign investment, a considerable income and income of the enterprise is formed.
Thus, the tax is mandatory, individually gratuitous payment, charged from organizations and individuals in the form of alienation of the ownership of them on the right of ownership, economic management or operational management of funds, in order to financial support for the activities of the state and (or) municipalities.
The object of study of this course work is OJSC Skopinsky Auto Agregate Plant.
The purpose of this course work is to consider the accounting of settlements with the budget for federal taxes in the enterprise.
To achieve the goal, the following tasks in the definitions:
· Consider theoretical basis for accounting for calculating the budget.
· Disclose the concept and significance of taxes.
· Consider the main taxes paid by the enterprise.
· Consider accounting for calculations with a budget on the example of OJSC "SAAZ"
· Make tax payments analysis.
1. Theoretical basis Accounting with the budget
1 Essence and value of taxes
The tax is a mandatory, individually gratuitous payment, charged from organizations and individuals in the form of alienation of ownership of themselves, economic management or operational management of funds in order to financial support for the state and municipalities.
The tax system is a combination of different types of taxes, fees, duties and other payments, in the construction and methods of which certain principles are implemented government controlled. Taxation is the method of distribution of income between business entities, state and population of the country.
In Scheme 1, the structure of the tax system is discussed in detail.
Scheme 1. Structure of the Tax System of the Russian Federation.
Tax authorities are the Federal Service for the Russian Federation for taxes and fees and its division.
The main task tax authorities It is control over the correctness of calculation, completeness and timeliness of paying taxes.
Tax elements include:
· Tax subjects - a person who is obliged to pay tax according to the law;
· Tax carrier - a person who actually pays tax;
· Tax object - income or property from which tax is charged (wages, real estate etc.);
· Tax rate - tax amount set by a unit of taxation. Determined either in a solid amount or percentage.
The essence of the tax is the removal of the state in its favor a certain part of the gross domestic product in the form of a compulsory contribution.
Currently, types of taxes and fees as the most important component of the tax system are very diverse. Taxes can be classified according to different features.
All taxes operating in the Russian Federation, depending on the level of establishment, are divided into three types:
· Federal:
· Regional;
· Local.
Federal taxes are established, the Tax Code of the Russian Federation is canceled and mandatory to pay throughout the Russian Federation.
Regional taxes are established by the Tax Code of the Russian Federation and are mandatory to pay throughout the respective subjects of the Russian Federation. The government of the subject entities is entitled to enter or cancel regional taxes On its territory and change some elements of taxation in accordance with the current federal legislation.
Local taxes are governed by legislative acts of federal authorities and the laws of the constituent entities of the Russian Federation. Local government authorities in accordance with the Tax Code of the Russian Federation are given the right to enter or cancel local taxes and fees on the territory of the municipality.
In this course work, we will consider in more detail federal taxes.
The economic essence of taxes is characterized by monetary relations that make up the state with legal entities and individuals who have a specific appointment - mobilization of funds to the state. Taxes are a combination of financial relations related to the formation of cash funds for the implementation of relevant functions. Taxes Therefore, it has arisen with the commodity production and with the advent of the state.
Also economic essence Taxes lies in seizure by the state in favor of society a certain part of the gross domestic product (GDP) in the form of a mandatory contribution. The general source of source tax deductions, fees, duties and other payments (national income), regardless of the object of taxation, is GDP, which forms the primary cash income of participants in social proceedings and the state: wages of workers, enterprises' profits and centralized state income.
Taxes are objectively necessary as the main source of filling the budgets of all levels. Funds received from tax collection participate in financing state programsstipulated by the laws on the budget for the relevant year.
With the help of taxes, the distribution and redistribution of GDP is carried out, including social protection and providing the population.
Evasion from paying taxes as crimes relating to the category of economic, significant damage to the state economy as a whole or its separate sectors, as well as entrepreneurial activities. Among the most significant negative consequences Evasion of tax payments should be selected as follows:
· Inmission of volatile tax fees reduces the revenue state budget and increases its deficit;
· There is a distortion of price ratios, non-payment of individual enterprises of tax liabilities in full puts entities economic activity in an unequal position and distorts the true picture market competition;
· The principle of social justice is violated, the tax burden, in fact, is shifted from non-payment firms to law-abiding firms by increasing pressure on them from the tax authorities.
In addition, they affect the capital at all stages of its circuit. If, in the execution of its fiscal function, taxes affect only when the capital change from its commodity in cash and vice versa, the tax regulatory system affects both the production stage and at the consumption stage. This allows the state to control the mass demand and proposal not only by goods, but also capital, since income is the basis for population's demand and the final result of the functioning of capital in the production phase.
The impact of taxes on the economy does not occur directly, and indirectly. As instruments for the redistribution of GDP, they affect some delay from existing trends, proportions and economic growth rates. The principle of feedback of taxes may have its effectiveness only under the condition of timely adoption of appropriate tax regulation measures.
1.2 Characteristic federal taxes
The composition of the taxes paid by the Organization is determined by the Law of the Russian Federation "On the Fundamentals of the Tax System in the Russian Federation". In accordance with this law, federal, republican and local taxes are charged.
Incomes of individuals received from renting or other use of property are subject to personal income tax (NDFL) in accordance with PP. 4 p. 1 Art. 208, Art. 209 NK RF.
Since most of their income, individuals pay NFFLs not independently, but through intermediaries (tax agents). Tax agents are certainly sources of income, which, due to their duties, hold part of income, equal tax, to transfer the state.
Tax agents are recognized (paragraph 1 of Art. 226 NK):
· individual entrepreneurs;
· Notaries that are engaged in private practice;
· Lawyers who have established their offices;
· Separate divisions of foreign organizations in the Russian Federation.
Federal taxes include: value added tax; excise taxes on individual groups and types of goods; Tax on operations with securities; customs duty; deductions for reproduction of the mineral resource base; Payments for use natural resources; income tax (income) organization; income tax from individuals; Taxes listed in road funds; stamp duty; National tax; fee for the use of the name "Russia"; Tax on gambling business.
The main federal taxes include:
· Excise taxes;
· Tax on income of individuals;
· Income tax of organizations;
· Mineral mining tax;
· Water tax;
· Fees for using the objects of the animal world and for the use of water biological resources;
The income tax is the federal, direct tax levied in the Russian Federation in accordance with Chapter 25 of the Tax Code of the Russian Federation. He plays important role In the formation of the revenue of the budget. After VAT, the income tax is ranked second. His role in the formation of an income base consolidated budgets The constituent entities of the Russian Federation, where he ranks first in their revenue sources.
Since the tax under consideration is direct tax, i.e. Directly affects the economic potential of the taxpayer, then the acts and aspirations of the state are becoming understandable to the development of the economy through the mechanism of its application.
Due to the immediate connection of this tax with the size of the taxpayer of real income through the mechanism for the provision or cancellation of benefits and regulating the tax rate, the state limits or stimulates one or another, investment activity in various sectors of the economy and regions. A significant role in the regulation of the economy is played by the state depreciation policy, directly connected with the tax profit of organizations.
Profit for the purposes of this tax, as a rule, is defined as income from the company's activities minus the amount of established deductions and discounts.
The tax is charged on the basis of tax Declaration on proportional (less progressive) rates.
All enterprises, organizations that are on profit tax payers are recognized by Russian legislation legal entities and income from the implementation of entrepreneurial activities in Russia.
Russian tax legislation relates to the number of tax payers foreign organizationscarrying entrepreneurial activities in Russia through permanent missions (for example: bureau, office, agency) and receiving income in Russia.
There are not payers payers payers translated into special taxation regimens (payers of a single tax on imputed income, enterprises applying a simplified taxation system, unified agricultural tax payers).
Water tax is set ch. 25.2 of the Tax Code of the Russian Federation and put into effect from January 1, 2005. Instead of operating to this fee for water objects. Water tax payers are recognized by organizations and individuals carrying out special and (or) special water use in accordance with Russian legislation.
The use of water facilities without the use of structures, technical means and devices (general water use) can be carried out by citizens and legal entities without obtaining a license for water use. The use of water bodies using structures, technical means and devices (if licensed) is recognized as special water use.
Water tax payers do not recognize organizations and individuals carrying out water use on the basis of contracts or decisions on the provision of water bodies for the use of concluded and adopted after the enactment of the Water Code of Russia. For the use of the water object on the basis of the contract, fee is charged (Art. 20 VK of the Russian Federation). The decision to provide a water facility to use the Government of the Russian Federation, the executive bodies of state authorities or local governments (Art. 21 VK of the Russian Federation), who also have the authority to establish fees for the use of water bodies. Therefore, in Art. 333.8 of the Tax Code of the Russian Federation is specified that organizations and individuals who use water bodies on the basis of contracts (decisions) concluded (adopted) after January 1, 2007, water tax is not paying.
The objects of water tax are the following types of water use:
· Water fence from water bodies;
· Using the water area of \u200b\u200bwater bodies, with the exception of the leoplava in the rafts and walkers;
· Use of water bodies without water intake for hydropower purposes;
· Use of water bodies for alloy alloy in roofs and walkers.
Legal entities, individual entrepreneurs, as well as persons recognized by taxpayers for value added tax in connection with the movement of goods through the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation are recognized as payers of the value added tax.
The right to exemption under Article 145 of the Tax Code of the Russian Federation has enterprises provided that for the three preceding consistent calendar months, the amount of revenue from the sale of goods (works, services) of these enterprises without VAT and sales tax has not exceeded two million rubles. At the same time, the amount of revenue from the sale of goods (works, services) is determined on the basis of all revolutions for the sale of goods (works, services), both taxable and non-taxable VAT.
It should be noted that exemptions are not subject to enterprises that implement the excisable goods and the excisable mineral raw materials.
The object of inclusion of VAT under Article 146 of the Tax Code are the following operations:
· Realization of goods (works, services) in the Russian Federation, including the implementation of the collateral, the transfer of goods under the agreement on the provision of compensation, as well as the transfer of property rights;
· Transfer of ownership of goods at no cost;
· Transfer to the territory of the Russian Federation of goods (works, services) for their own needs, the costs of which are not accepted for deduction (including through depreciation) when calculating the organization's income tax;
· Performance of construction and installation work for its own consumption;
· Import of goods to the customs territory of the Russian Federation.
3 Receptions and methods for analyzing tax payments
When analyzing taxes, the use of various methods and approaches economic Analysisbased on structuring, identifying the main link, the establishment of causal relationships and interdependencies, generalization (synthesis) of established results.
The method of conducting economic analysis includes a combination of specific methods, techniques, methods for performing technical and economic analysis. The main methods used in the analysis of taxes of the company can be attributed as follows:
· Informalized, which include a logical, subjective study;
· Factographic, including the study of all published, recorded facts characterizing the financial and economic condition of the enterprise;
· Monitoring, which is permanent, systematized and detailed current observation.
The monitoring organization algorithm includes:
· Expert initial structuring;
· Determination of the monitoring goal;
· Selection of permanent indicators (indicators);
· collection of information;
· Pre-formalization of collected materials;
· Hierarchical ordering, filtering and processing of information;
· Detection of patterns and sustainable trends.
Logical modeling is used for a qualitative description of the financial and economic development of the enterprise, while on the basis of economic and mathematical models, various initial and boundary conditions are set and the corresponding options are played in order to obtain the desired result.
Technical analysis Its aim of fulfilling a detailed comprehensive analysis of the dynamics of individual parameters, indicators of financial and economic activities of the enterprise. It is based on building diagrams and graphs, studying indicators and factors defining.
Factor analysis is based on a multidimensional static study of a number of factors that have both negative and positive impact on the results of the financial and economic activity of the enterprise. The purpose of this method is to identify the most important factors determining the main results of the production and economic activity of the enterprise.
When carrying out economic analysis, it is necessary to comply with certain principles: the accuracy of the reflection of the real state: scientific validity; reflection of a certain goal; systemability; complexity; variability; coordination of individual elements; Reflection of sectoral and territorial specifics.
The main methods of economic analysis most frequently used in practice are:
· horizontal analysis, allowing to identify the dynamics of quantitative phenomena and their change in time;
· Vertical analysis that allows you to identify the change in the structure of the object under study or phenomenon.
Of great importance in modern economic conditions is the analysis of income taxes.
In the process of analysis, it is necessary to study the factors of the change in the value of taxable profits, the amount of dividend and interest paid, taxes from profit. For analysis, legislative acts on taxes and fees, data of the accounting reporting of the enterprise are used.
Summing up the above material throughout the theoretical part, you can draw conclusions.
The Tax System of the Russian Federation is three-level both by taxes and in the level of power (federal, regional, local), each of which has its own elements:
· Taxes (federal, regional, local);
· legislative Base (federal, regional, local);
· Taxpayers taxpayers (federal, regional, local);
· Authorities (federal, regional, local - municipal).
The distribution and consolidation of taxes and fees between territorial entities are carried out in coordinating the state authorities and the authorities of local self-government and are approved by laws and legislative acts: the Tax Code of the Russian Federation, the Budget Code of the Russian Federation, the Customs Code of the Russian Federation, the regulations of the Government of the Russian Federation, the laws of the constituent entities of the Russian Federation, the regulations of local representative authorities.
As indicators and criteria for analyzing taxation and the tax system, it is possible to use the principles of organization and construction of the tax system and the requirements for taxation.
General methods for calculating the amount of taxes allows, on the initial data, it is reasonable to calculate the amount of payment of any types of taxes and fees, to quickly analyze the results of calculations in the interests of developing proposals on taxation issues.
2. Accounting for calculations with the budget of OJSC "SAAZ"
1 Organizational and economic characteristics of OAO SAAZ
Open Joint-Stock Company "Skopinsky Auto Agency Plant" was organized on the basis of the enterprise of the same name, which arose at the turn of the 50-60s of the last century during the large-scale development of the Soviet Industry and, in particular, the automotive industry. In the period from 1962 to 1966 Here were produced hydraulic lever shock absorbers to trucks ZIL-151, ZIL-164 and LAZ-695 buses, Liaz-158, as well as brake cranes. Oshiving in 1968 the production of telescopic shock absorbers to GAZ-24 cars, the plant began to prepare for cooperation with AvtoVAZ and in 1970 released the first batch of shock absorbers for VAZ-2101 cars. After the entry of the Skopinsky Plant, the AvtoVAZ manufacturing association, in 1973, began widespread development of these car units. Skopinsky Auto Agency Factory is incorruptible in the AvtoVAZ joint-stock company on June 3, 1993.
Within 40 years, thanks to joint cooperation, a lot of work was carried out on the preparation and organization of mass production of telescopic racks, shock absorbers, as well as pneumohydraulic stops for almost all domestic cars: Lada Priora, Lada Kalina, Chevrolet-Niva, VAZ-2108 , VAZ-2110, VAZ 2123, VAZ 2101-07, GAZ-3102, Gazelle, UAZ, IZH and "Moskvich". Mastered the production of telescopic racks for the novelty - Car Lada Granta. The factory uses the most diverse technological processes, such as stamping, grinding, sharpening, heat treatment, welding, milling, electroplating, assembly, painting, packaging, etc.
OJSC "SAAZ" has a high degree of autonomy and its engineering facilities: boiler, stations (compressor, neutralization, dearness, nitric, pumping), loading and discharge platform with gantry crane, claiming facilities, fuel storage with a pumping station, water station, artiskvazhin with pumping stations, sewage facilities, etc.
The structure of the enterprise includes: Design service, Laboratory and research department, quality service, planning and coordination department, Metrological service, Logistics department, Department of the main mechanic, design and technological department, etc.
In order to reduce the costs of preparing the production of SAAZ OJSC, organized and develops its own machine-tooling.
The production process is carried out according to a linear scheme (director - the head of the workshop - master), and the functional units provide methodological assistance, prepare information, solve a variety of managerial tasks for the relevant linear leaders.
The main production structural unit at the factory is a workshop headed by the head of the workshop, subordinate directly to the director.
The workshop management apparatus has all the necessary services for operational management and solving issues of labor organization and wages, technological preparation of production, accounting for products and control over its quality.
Direct production management is carried out through senior masters, chiefs of shifts, sites, masters and brigadiers.
In accordance with the charter of JSC "SAAZ", the main activities of the enterprise are:
· Repair of technological equipment, tool and snap;
· Information and consulting services;
· The implementation of operations on export and import of goods of industrial and technological and public consumption and services;
· Foreign economic activity;
· Purchase and processing of non-ferrous, ferrous metals, their alloys and scrap;
· Export of non-ferrous and ferrous metals, etc. [Appendix 1]
Today, SAAZ OJSC is the largest Russian manufacturer of original racks, shock absorbers and gas stops in Russia. At the moment, the annual release of racks, shock absorbers and stops is more than 8 million pieces of products, while bringing the level of product defectiveness in supply to 50 PPM. According to statistics, more than 70% of shock absorbers operating on domestic passenger cars in Russia and the CIS countries today are produced at SAAZ OJSC.
The authorized capital of the Company is drawn up from the nominal value of the shares of the Company acquired by shareholders.
The authorized capital of the Company defines the minimum property of the Company, guaranteeing the interests of its creditors, and is 4175,75598 rubles.
The society placed ordinary registered shares of the same nominal value of 1 ruble each, in the amount of 417575598 pieces for a total amount at face value.
Society announces additionally to the posted shares of 2791365115 units of ordinary registered shares with a nominal value of 2791365115 rubles.
The decision to increase the authorized capital of the Company by posting additional shares is made by the General Meeting of Shareholders of the Company.
Additional stocks can be placed by society only within the number of declared shares established by the Company's Charter (Charter).
Now we will conduct an analysis of the basic financial indicators of SAAZ OJSC on the basis of a report on financial results (adj.), Reflected in Table 1.
Table 1. Main financial indicators of OAO SAAZ, thousand rubles.
The actual amount of sales sales for 2012 amounted to 3,56676 tr., Which is 147827 tr. (4.9%) above last year.
Sales profitability for 2012 has emerged at 4.6%, which corresponds to the level of last year. Profitability has not changed, which is a consequence of compliance of cost growth rates, incl. Prices for materials, energy, increasing wages, rates of accrual for salary growth rates on finished products.
Rising income level amounted to 4.9%. The share of variable costs in the cost for the past year was 74.7%, incl. Materials and components 57.5%, which is below last year by 1.1% by changing the structure of products and prices for materials. The growth of permanent costs amounted to 6,675 thousand rubles, and their share in the cost decreases from 24.7% to 23.9%. Sales profit amounted to 147,670 thousand rubles, which is 7,692 thousand rubles above last year. Net profit for the year amounted to 107,337 thousand rubles. Currently, the enterprise introduced an international ISO quality management system / TU 16949: 2009. For a long time, the plant has been conducting a policy of learning students and their employment in their enterprise.
2.2 Tax reporting procedure
Failure to submit a taxpayer ( tax Agent) The tax authorities of documents and (or) other information provided for in the Tax Code of the Russian Federation and other acts of legislation on taxes and fees entails the penalty of a fine of 50 rubles for each unintended document.
Insperturing the tax authority of information on the taxpayer, expressed in refusing to the Organization, to provide its documents with its documents, provided for by the Tax Code, with information on the taxpayer at the request of the tax authority, as well as other evasion of providing such documents or the provision of documents with obviously unreliable information, if such an act is not Contains signs of violation of the legislation on taxes and fees provided for in Article 135.1 of the Tax Code of the Russian Federation, entails the penalty of a fine of five thousand rubles.
Tax reporting It is an integral part of the tax control. According to Art. The 23 Tax Code of the Russian Federation taxpayers are required to submit tax returns to the tax authority to the tax authority in accordance with the established procedure, which they are obliged to pay, if such a responsibility is provided for by law on taxes and fees.
The tax declaration is submitted to the tax authority on paper or in in electronic format. Blanks of tax returns should be provided with the tax authorities for free. The procedure for submitting the tax declaration in electronic form is determined by the Ministry of Economic Development of the Russian Federation.
The tax return may be represented by the taxpayer in the tax authority personally or through his representative, aimed as a postal departure with the description of the investment or transferred by telecommunication channels of communication.
The tax declaration seems to be indicated by all taxes identification number Taxpayer.
The tax declaration is submitted to the terms established by legislation on taxes and fees, the violation of which entails tax responsibility In accordance with Art. 119 of the Tax Code of the Russian Federation, the penalty of a fine in the amount of 5 percent of the amount of tax payable (surcharge) based on this declaration, for each complete or particular month From the day established for its presentation, but not more than 30 percent of the specified amount and at least 100 rubles. Insperturing the taxpayer of the tax declaration in the tax authority for more than 180 days after the expiration of such a declaration established by the legislation on taxes of such a declaration entails a penalty of 30 percent of the amount of tax payable on the basis of this Declaration, and 10 percent of the tax amount payable on the basis of this Declaration, for each complete or incomplete month starting from 181st day.
Forms of tax declarations and the procedure for their completion are approved by the Ministry of Finance of the Russian Federation (paragraph 7 as amended by the Federal Law of June 29, 2004 No. 58-FZ).
These rules do not apply to the declaration of goods moved across the customs border of the Russian Federation.
The completion procedure and deadlines for the supply of tax declarations. Filling title leafs Declarations.
Currently, most title sheets of tax declarations are unified. Each of them includes fields:
· document type;
· Tax (reporting) period;
· Name and tax authority;
· Name of organization, or surname, name, patronymic individual entrepreneur;
· The main state registration number.
Calculation of the income tax. The total amount of income from sales is 3200746398 p. Increased revenues - 58837208 r., Expenses that reduce the amount of income from sales - 3042822840 p., Non-union costs - 61552515 r., Losses - 0 p. Total profit - 155208251 p.
Now we calculate the amount of income tax subject to payment. The tax base for calculating the tax is 155208251 p., Tax rate is 20%. Based on the indicators, the amount of income tax is 31041650 p. [Appendix 5]
Calculation of the amount of water tax subject to payment. Water use limit - 219 thousand cubic meters. m. The volume of water polar from the water object is 83,282 thousand cubic meters. M. Tax rate: when fence within the established limit - 360; When the overall limit is fence - 1800. The amount of tax payable is 29982 p. [Appendix 6]
Calculation of value added tax. The amount of tax submitted to the taxpayer when purchased in the Russian Federation - 106772340 p. The amount of the tax filed by the taxpayer is to the buyer when transferring the amount of payment, partial payment on the account of the upcoming supplies of goods - 2418689 p. The amount of tax calculated when performing construction and installation works for its own consumption, subject to deduction - 272044 p. The amount of tax paid by the taxpayer when importing goods into the customs territory of the Russian Federation, to be deduction, total - 1195250 p. The amount of the tax calculated by the seller with the amount of payment, partial payment to be deduction from the seller from the date of shipment of the respective goods - 35717 p. total amount VAT, subject to deduction - 110694040Р. Total VAT sum, calculated to payment to the budget for this section equal to 60763413 p. [Appendix 7]
2.3 Organization of accounting for settlements with budget for taxes and fees of OJSC "SAAZ"
Accounting Calculations of the Organization with the budget for taxes and fees is conducted on account 68 "Calculations for taxes and fees".
General tax rules for all taxes, as well as sanctions for their improper use or non-suction established by the Tax Code of the Russian Federation.
· Federal taxes and fees;
· Regional taxes and fees;
· Local taxes and fees.
Analytical accounting on account 68 "Calculations for taxes and fees" is carried out by taxes.
The accrual of taxes and fees due in accordance with the tax returns (calculations) of the Organization to pay to the budget is reflected on the loan of the corresponding subaccounts of account 68 and can be carried out at the expense:
· Production costs (sale costs). For example, land tax, transport tax. Account is recorded:
D 20 K 68 - 318 950
· Financial results of the organization. Water tax.
Account is recorded:
D 91 to 68 - 29 982
The income tax due to pay to the budget is reflected in accounting records:
D 99 to 68 - 4 506 422
· Revenues paid to the physical and legal entities- NDFL, VAT and income tax paid at the expense of funds listed by foreign legal entities. Such taxes are reflected in the debit of account account accounts.
D 70 K 68 - 66 129 521
Consider the procedure for accounting for certain types of taxes and fees paid by JSC "SAAZ".
Taxation is made in the following tax rates: 0%, 10%, 18% (at the same time until 2004 - 20%). In cases where, in accordance with the NK RF, the amount of tax should be determined by the settlement method, the tax rate is defined as percentage Tax rates (10% or 18%) to the tax base adopted for 100 and increased for the relevant amount of the tax rate.
Accounting for value added tax is carried out at an active account of 19 "Value Added Tax on Acquired Values" (subaccount for valuables) and an active-passive account 68 "Calculations for taxes and fees" (subaccount "Calculations for value added tax").
Score 19 has the following structure:
The account 68 has the following structure:
The organization pays to the budget during the quarter advance payment of income tax, determined on the basis of the estimated amount of profit for the taxable period and tax rates. Before the beginning of the quarter, the Organization submit to tax authorities on the estimated amounts of income tax. Payment advance contributions The budget produces no later than the 15th day of each month equal shares in the amount of one third of the quarterly tax amount.
The amounts of income tax and additional payments for quarterly calculations are made to the budget within the five-day period from the day established to submit an accounting report for the quarter, and on annual calculations - during the ten-day period from the day established to submit an accounting report for the expired year.
Calculate income tax for 2012 on the example of the organization of JSC "SAAZ".
Arriving before tax amounted to 155,208251 rubles.
In the region in which OJSC "SAAZ" is registered, the tax rate to the budget of the subject of the Russian Federation is equal to 18%, to the federal budget of 2%. At the end of the year, the amount of tax to accrual is:
· To the budget of the subject of the Russian Federation - 155 208 251 * 0.18 \u003d 27 937 485 (rub.)
· To the federal budget - 155 208 251 * 0.02 \u003d 3 104 165 (rub.)
Total together must be paid 27 937 485 + 3 104 165 \u003d 31 041 650 (rub.)
The amount of water tax is calculated by the taxpayer independently according to the results of each tax period as a product of the tax base and the corresponding tax rate. Then the taxpayer consists of all amounts for each object of taxation to obtain a total amount of water tax, which is paid at the location of the water bodice no later than the 20th day of the month following the expired tax period. It should be borne in mind that if the water object is located on the territory of several subjects of the Russian Federation, the tax is paid for these objects separately at the location of each.
At the place of finding a water facility to the tax authority, a tax declaration is submitted. From here it follows that the taxpayer-water user should take tax accounting not only at the place of its registration, but also at the location of the water site. Registration is carried out after obtaining water user license to carry out water use in the licensing body at the location of the water bodice. Water tax relates to federal taxes and is fully credited to the federal budget. The administrator recognizes the Federal Tax Service. Water tax, as already noted, is charged only when performing special and special water use.
Calculate the amount of water tax on the example of SAAZ OJSC. On the taxable period A limit for water fever for production needs is installed - 219,000 thousand cubic meters. The actual water fence in the tax period was equal to 83,282 thousand cubic meters. m, including super-luminary - 0 thousand cubic meters. m. The tax rate established within the limits of water use is 360 rubles.
For the volume of water intake, the rate of 1800 rubles is applied over the limit.
Thus, the amount of tax payable is equal to:
282 * 360 + 0 * 1800 \u003d 29 982 (rub.)
3. Analysis of tax payments
1 Analysis of the structure and dynamics of tax payments
The main type of government income is tax receipts and similar mandatory payments and fees, since they are given the greatest part Cash receipts to budgets of all levels.
In accordance with the Tax Code of the Russian Federation, tax is a mandatory, individually free payment, charged from organizations and individuals in the form of alienation of ownership of them on the right of ownership, economic management or operational management of funds in order to financial support for the activities of the state and (or) municipalities .
To analyze the structure and dynamics of tax payments of the enterprise, it is necessary to determine in what mode of taxation is the enterprise and, on the basis of this and the peculiarities of its activities, determine which taxes are paid by the enterprise. OJSC "SAAZ" applies the general tax system and pays the following taxes: value added tax, water tax, income tax, etc. We will compose the structure and dynamics of tax payments and will be present in Table. 2.
Table 2 - analysis of the composition and dynamics of tax payments of OJSC "SAAZ"
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Indicator |
Growth rate, % |
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Amount, r. |
Amount, r. |
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Value added tax |
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Water tax |
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Profit Tax |
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Analyzing Table 2 We can say that in 2011 and 2012 the largest amount falls on VAT, the lowest is on water tax. If in 2012 the amount on VAT and water tax increases, then the amount of income tax decreased. The largest growth rate is observed in water tax, smaller - in income tax.
The structure of taxes and payments is analyzed, first of all by calculating the specific gravity of each of the tax groups in the total amount of them.
An analysis of the structure allows you to identify taxes and payments that occupy the greatest share in their total amount, the speaker analysis allows you to see the trends in the value of the accrued taxes in time. According to the results of this analysis, it is analyzing the factors of changes in taxes and payments and decisions are made on the need to optimize taxation. Consider the general structure of tax payments of SAAZ OJSC in Table 3.
Table. 3 - General structure of tax payments OJSC "SAAZ"
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Indicator |
Change,%, 2012/2011 |
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|
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Water tax |
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Tax on arrival |
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|
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In the overall structure of tax payments, the largest share is occupied by VAT (in 2011 it accounts for 76.04% of taxes, in 2012 - 78.08%). Over two years, there is a tendency to increase VAT by 2.04%. The smallest share accounts for water tax and income tax. For two years, there is a tendency to reduce water tax and income tax, respectively, by 0.01% and 2.81%.
Debt budget for taxes and fees is one of the species credit debt. Let us analyze the 68 billing "Calculation of taxes and fees" and find out whether the enterprise "SAAZ" is a debtor.
Sustha at the beginning of the period is 7103759.38 p., Which is debt. From account analysis 68, turnover for the loan period - 687178310.91 r., Turns for the period of debit - 743100268,41 p. Saldo at the end of the period - 63025710.88 p. It is on the debit, which means that our company is still a debtor, and the debt rose at 55921951,5 p.
2 Tax Bremen
Under the tax burden at the level of the economic entity is understood as the relative indicator, which characterizes the share of accrued taxes in gross income, calculated, taking into account the requirements of tax legislation on the formation various elements tax. The severity of tax takes not only the tax burden, but also other indirect factors that reduce or increasing the tax burden.
In modern economic literature, it was the opinion that to understand the tax burden, the maximum suitable base is on the macro level - the gross domestic product, at the level of the company - added value. In practice, there is such a concept as a complete tax rate. Under it, it is necessary to understand the parameter characterizing the tax burden on the company or the severity of its tax burden, calculated as the relationship due to the payment of tax payments to the value added or gross domestic product. Based on the size of this rate, the following recommendations are usually made to select the tax payment method:
) If the total tax rate is 10-15%, the standard method is used;
) If a complete tax rate is 20-35%, then passive elements of tax planning, without special programs;
) If a complete tax rate is 40-50%, then tax planning of an active nature is used, tax experts and tax consultants are characterized.
Based on the fact that in modern conditions the level of tax seizures in most countries does not exceed 40%, business entities expediently resort to tax planning at any level of these seizures, as it allows you to increase the financial stability of enterprises, reduce penalties and possible tax liability of management.
The applicable methods for determining the tax burden differ, as a rule, only in two main directions:
under the structure of taxes included in the calculation in determining the tax burden;
in terms of the indicator, comparing payable taxes.
Business entities calculate this indicator for different methods, most of which are not deficiencies. And this should be considered when choosing a specific indicator used in the analysis of the activities of the enterprise. The following seven methods for calculating the tax burden were most common: 1) M. Kraynina, 2) A. Kadyshin and N. Mikhailova, 3) M. Litvin, 4) T. Ostlenko Footnote 3, 5) A. Zagodnoye and A. Eliseeva, 6) E. Kirova, 7) A. Chudakova. Consider some of the methods mentioned in more detail.
Where in - revenue from the sale of products (works, services), with the exception of indirect taxes;
P - costs for the production of sold products (works, services), with the exception of indirect taxes;
Calculate on Anna Methodology Tax burden of SAAZ OJSC.
However, it is not clear from the above formula, which is exactly what is included in the cost of the production of realized products (works, services). If this indicator is based on accounting data, then expenses not included in production cost Products (for example, administrative and sales costs) will fall into the formula numerator and thus distort the tendency of the influence of tax payments on the company's profit. If the cost of production costs includes a full amount of costs, including administrative, sales and other expenses, then direct taxes will also fall into it, with the exception of income tax. As a result, only indirect taxes and income tax will be taken into account in the calculation of the tax burden, and this is incorrect.
Thus, when using this technique, it should be borne in mind that all expenses, including administrative, sales and other, except for tax payments, should be included in the production costs.
In this case, formula 1 can be represented as follows:
where the Nobysch is the total amount of taxes.
Methodology A. Kadushina and N. Mikhailova
This technique provides for the calculation of the amount of tax payments based on the interest ratio of the value of the value added in the gross revenue (KO), the share of labor costs in the value added (KZP) and the share depreciation deductions in value added (CAM).
The value added value in revenue is determined by the formula:
where ko - the proportion of the value added;
DSA - the amount of value added, including depreciation;
BB - the amount of gross revenue from the sale of products (works, services), including VAT.
However, to include in the value-added depreciation deductions incorrectly, since they are the amount of expenses incurred by the enterprise to purchase fixed assets from suppliers and relate to the value added created by the manufacturer, not the buyer.
The share of labor costs in value added is calculated as follows:
where KZP is the share of labor costs in value added;
ZP - the amount of labor costs, including payroll.
Methodology M. Litvina
According to this technique, the tax burden is determined by the formula:
where NBB is a tax burden;
East - the amount of the source of payment of taxes.
In the total taxes of M.I. Litvin proposes to include all taxes paid by the enterprise, including the income tax of individuals. To sources of paying taxes, he refers the revenue from the sale of products, profit in the process of formation, profits in the distribution process, employee income, etc.
Meanwhile, such an approach cannot be called correct, since the final source of payment of all tax payments is the added value created by the enterprise.
Regarding the tax on income of individuals, the company only acts as a tax agent, and it is paid from the employee's income. Therefore, it is incorrect to consider it to tax payments. At the same time, in a situation where the company negotiates with an employee of labor payment based on the amount of salaries without hold (net salary) and assumes the cost of payment of deductions, the source of the payment of personal income tax is also added value to the enterprise.
Methods E. Kirova
The author of this technique proposes to determine the tax burden of the enterprise based on absolute and relative indicators. The absolute indicator of the tax burden is the amount of taxes and fees to be transferred to budgets and government trust funds. Relative indicator The tax burden is calculated based on the value added indicator, which is determined by the formula:
where s - labor costs (UAH);
ERV - a single social fee accrued to wages.
The relative tax burden (burden) E. A. Kirov calculates as follows:
) determine the level of tax burden at a separate enterprise;
) compare the tax burden indicator of the enterprise with similar indicators of other enterprises in various economic conditions;
) Determine the limit and average value of the indicator of the tax burden of the enterprise, depending on the financial results and the selected tax system.
It should be noted that at present the generally accepted methodology for calculating the value of the tax burden of enterprises has not been developed in the Russian Federation.
· Elements of contractual and accounting policies for tax purposes;
· Benefits and liberation;
· The main directions of the development of the budget, tax and investment policy of the state affecting directly on tax elements;
· Receiving budget loans, investment tax credit, tax credit, installments and delays for taxes and fees.
It is necessary to consider the approaches used in the economic literature to determine the content and substantiation of the methodology for calculating the tax burden, as well as the consideration of the main factors affecting the level of the tax oppression.
A comparative analysis shows that there is no single opinion in modern literature about the list of taxes and fees that need to be included in the calculation of the tax burden. The most controversial are the issues of accounting for tax rates of such taxes, when paying which the company is only a tax agent (tax on individuals and indirect taxes).
The question of determining the base is of fundamental importance to compare the sum of taxes accrued or paid by the economic tax rate when calculating the tax burden. As such an indicator in the economic literature it is proposed:
· Profit;
· Added value;
· Revenue;
· In economic literature there are proposals for determining the tax burden in relation to the market value of the business.
The complexity of creating a unified approach increases due to
in the fact that within each tax system there are several options (regimes) of taxation, depending on the conditions and nature of the enterprise, in particular from different sectoral affiliation, the scale of activity, organizational and legal forms, etc. The tax burden of the enterprise depends on the set of factors, including the types of economic activities and the form of its implementation, the tax regime, the organizational and legal form of the enterprise, the peculiarities of the maintenance of tax and accounting, enshrined in accounting policies enterprise. Each factor has variable values, the choice of which depends on the legislative limitations. Each tax option is characterized by the relevant list of mandatory payments in the budget system.
3 Improving the tax system
None of the problems of transition to market relations in the Russian economy is not so complex and confusing as a problem. tax relations. It is associated with the formation of financial resources at different levels, affects the economic interests of all taxpayers, depends on the socio-economic purposes that the society sets itself, determines the nature of the relationship between the state and all business entities. At the same time, the formation of the tax system of Russia complicated by the consequences of a command and administrative management system. The formation of market relations in Russia dictates the need to transition to a civilized tax system. Studying the tax systems in countries with a developed market economy, Russia does not blindly copy this experience, and takes into account the historical features of the country and forms a tax system in close connection with all radical transformations in the economy.
As you know, taxes are the most important source of revenue of the state's income. Also, their formation depends on how safely society will develop in the country and how comfortable every citizen will feel separately.
The state of the tax system is in a deep relationship with the theoretical part, which includes such concepts as: taxation and its principles, tax legal regime, the tax system and its components, etc. This explains why such a great influence has a regulatory framework in the field of taxes and taxation with direct regulation of tax relations.
The main disadvantage of the current tax system is that financially legal regulation and its improvement is based on the reorientation of the tax system mainly on direct taxes, consumption taxes, as well as to enhance the tax press in relation to individuals with all the impassive of the income taxation system.
In this area there existed and there is such a problem as the fact that the representative bodies of the Russian Federation, the subjects of the Federation and municipalities do not study the scientific findings of specialists in the field of taxes and taxation of the country.
So the legal tax system of the Russian Federation has developed only general principles regulating the tax system in order to ensure the development of the constitutional norms of the Russian Federation.
At the present stage, the adopted and used tax federal laws, laws and regulatory acts do not meet in full constitutional standards. In this regard, it is necessary to perform an analysis in coordinating the norms of the Constitution of the Russian Federation and tax regulation and outline their solutions.
Currently, the Tax System of the Russian Federation does not at all meet the needs of the innovative development of the country. In addition, it does not even stimulate the development of such regions as: Siberia, the Far East and Trans-Baikal. All this requires substantial reorganization in the tax system. Accounting Calculation Budget Tax
The obvious disadvantage of the Tax System of the Russian Federation is also the instability of tax legislation. This is due to the fact that in the Tax Code of the Russian Federation, amendments are very often made and the frequency of their introduction has long exceeded the permissible level. Yes, and this document was taken too hastily, which could not but affect the quality: the contradictions and ambiguity of the wording, the presence of various terminological and lecture errors. All this provides an opportunity for unscrupulous taxpayers to manipulate at its discretion by the norms of the Tax Code of the Russian Federation.
Also, the Government of the Russian Federation must improve elements of taxes and fees, taking into account changes in the country's socio-economic development.
To solve all these tasks, tax mechanisms can be powered as it is possible. All this will allow the current tax system to convert the current tax system. It will also encourage investments in the development of small-populated regions, and contribute to the development of high-tech industries, and motivate research and developmental development, and will ensure the development of small and medium-sized businesses.
For the effective development of the tax system in the Russian Federation, it is necessary to consider the following ways to improve it:
· Reliable financial authorities of the Russian Federation with the right to publish additional regulatory legal acts on tax regulatory issues that need to be specified and detailed, if the information that is contained in other regulatory and legal documents in the field of taxes and taxation is not enough;
· Reliable the government of the Russian Federation with the right to publish additional regulatory legal acts on tax regulation issues that are not affected or not fully affected by the legislation of the Russian Federation in the field of taxes and taxation;
· Make changes to the position of the first and second part of the Tax Code of the Russian Federation, adding them special tax regimewhich would contain a preferential mode for the taxation of the organization that implement innovative activities in high technology. He would fully release the data from the Department of VAT, research and development work, as well as the implementation of R & D results.
To improve the tax system, in addition to this, the following provisions should be revised Tax Code RF:
· In accordance with paragraph 2 of paragraph 3 of Art. 94 NK RF, the tax authority official has such a responsibility as explaining to those present in the implementation of the secessions of the documents available to their rights and obligations. In turn, it is not defined in the code that it is precisely this for the rights and obligations;
· In paragraph 5 of Art. The 101 Tax Code of the Russian Federation highlights the grounds for the work of cancellation of the tax authority through the court. This wording is incorrect from a legal point of view, since the court of general jurisdiction or an arbitration court can cancel the decisions that the tax authoron was accepted. Exceptionally, the solution that goes into incision with the current legislation may be invalidated, but not cancellation;
· In paragraph 6 of Art. 94 of the Tax Code of the Russian Federation, such concepts are used as "recess" and "seizure". With all this is not known, what is the difference between these concepts and whether it is at all;
· In Art. 125 Tax Code of the Russian Federation establishes that for violation of the order of possession, use and (or) orders of property that is under arrest, the person is responsible in the form of a penalty of 30 thousand rubles. But the empowerness in no way depends on the decision of the tax and (or) customs authority and may be discontinued only if the ownership is ceased. Due to the fact that it is not possible to disrupt the order of ownership, it is not possible, accordingly, it is impossible to attract such an unscrupulous taxpayer to the responsibility;
· In subparagraph 1 of paragraph 7 of Art. The 95 Tax Code of the Russian Federation states that the checked person has the right to declare a discharge by an expert, but at the same time does not explain the grounds for which such a removal can be declared, and does not characterize what the consequences of such a removal will be
· The provisions of the subparagraph 3 of paragraph 1 of Art are also under doubt. 112 and paragraph 3 of Art. 114 of the Tax Code of the Russian Federation, in accordance with which the tax authorities may at their discretion have the opportunity to expand the list of circumstances that would soften the responsibility and in dimensionlessly reduce the numerical importance tax sanctions. All this is generally aimed at protecting the rights of the taxpayer, but in fact, on the use of these measures by officials of the tax authorities for their mercenary purposes.
Subsequently, the implementation of these proposals for improving the tax system in Russia, after time, an effective tax system and a competitive economy will be formed.
Conclusion
The budget is the main link in the formation of public finances. With the help of the budget, the redistribution of national income occurs, which creates the ability to maneuver with money and purposefully influence the pace and the level of development of social production. This allows one to exercise a single economic and financial policy throughout the country.
The economic condition of the enterprise, its stability and stability depend on the results of its marketing, commercial and financial activities. If production and financial plans are successfully implemented, it has a positive effect on the financial position of the enterprise. On the contrary, as a result of a decline in production and sales, it is raised to increase its cost, reduce revenue and profit amounts and as a result - deterioration financial state Enterprises and its solvency. Consequently, a sustainable financial condition is determining the results of the company's activities, as well as a timely marketing analysis of the state of the enterprise.
As can be seen from the study, in 2001/12, it is planned to increase the financial condition of SAAZ OJSC.
During the writing of this course work, the set was achieved - considered to account for settlements with the budget for federal taxes on the example of JSC "SAAZ".
Based on the goal, the following tasks were performed:
· The essence and value of taxes are considered;
· The characteristic of the main taxes of the organization paid by the Organization;
· The procedure for tax reporting is considered;
· An analysis of the structure and dynamics of taxes.
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Financial accounting: textbook / ed. prof. V.G. Hetman. - M.: Finance and Statistics, 2010.
Blueberry D.G. and others. Taxes and taxation: textbook. - M.: Infra - M, 2010.
Shilkin S.A. All about NDFL from employees. - M.: Glavbukh, 2009.
Yutkin T.F. Taxes and taxation. - M.: Infra-M, 2011.
Yutkin T.F. Taxes and taxation: textbook. 2nd ed., Pererab. and add. - M.: Infra-M, 2010.
Taxes - mandatory and non-equivalent payments paid by taxpayers to the budget of the relevant level and state extrabudgetary funds on the basis of federal laws On taxes and acts of legislative bodies of the constituent entities of the Russian Federation, as well as by solving local governments in accordance with their competence. Specific forms of manifestation of the category of tax are types of tax payments established by the legislative authorities. With the organizational and legal side, the tax is mandatory, individually free payment, charged from organizations and individuals in the form of an alienation of ownership of funds ownership or operational management of funds in order to financial support for the activities of the state and (or) municipalities, incoming B. budget Fund in certain amounts and deadlines. Total different species Taxes, in the construction and methods of calculation of which certain principles are implemented, forms the country's tax system. In our country, firms should pay various taxes. All of them are divided into federal, regional and local. In addition to this, special tax regimes have been established by the Tax Code of the Russian Federation.
Federal taxes Enter federal authorities. These taxes are charged throughout the country. Here are their list: value added tax; corporate income tax; unified social tax; tax on income of individuals; excise taxes; customs duties; tax on securities operations; payments for use of natural resources; fee for use of water bodies; mineral mining tax; forest tax; National tax; fee for the use of Names "Russia", "Russian Federation" and formed on their basis words and phrases; Federal licenses (for example, fees for issuing licenses and the right to produce and turnover of ethyl alcohol, alcohol and alcohol products). In addition, there are three types of mandatory insurance premiums in extrabudgetary funds: contributions to compulsory medical insurance against industrial accidents and occupational diseases (3.6 percent of which are 0.2 percent of them in federal Fund Mandatory medical insurance, and 3.4 percent in the territorial funds of mandatory health insurance); Contributions to mandatory pension insurance (28 percent); Social insurance fund of the Russian Federation. (4 percent).
Regional taxes: The authorities of the edges, regions, republics and autonomous districts, as well as the authorities of Moscow and St. Petersburg (these cities are equated to the regions) can enter regional taxes on their territory. Moreover, regional authorities have the right to enter only those taxes that are allowed by the federal authorities. Here is a list of regional taxes: tax on property of organizations; transport tax; Tax on gambling business; Collection of educational institutions. The basic rules for the collection of these taxes determine the federal authorities. Regional authorities can change or supplement these rules as much as federal legislation is allowed.
Local taxes: The authorities of cities and districts (the so-called self-government bodies) are introduced local taxes on their territory. Like regional, local authorities can only introduce taxes permitted by the federal authorities. Here is a list of local taxes: advertising tax; land tax; target fees for the content of the police, to the improvement of territories, for the needs of education, etc.; trading law; tax on the resale of cars, computing equipment and personal computers; license fee for the right to trade in wine-vodka products; license fee for the right to conduct local auctions and lotteries; fees: for the right to use local symbols; For participation in the runs on the racetrack; from transactions performed on stock exchanges; for cleaning territories settlements; for parking cars; for the right to hold movie and television; For the opening of gambling business. The basic rules for the collection of these taxes determine the federal authorities. Local authorities can change or supplement these rules as much as federal legislation.
Accrued taxes, fees, duties are reflected on credit account 68 "Calculations for taxes and fees" and the debit of various accounts, depending on sources of taxation, fees, fees. According to this feature, the following taxes and fees are distinguished:
Attributable sales accounts (sch. 90.91) - VAT and excise taxes;
Included in the cost of production, works, services and capital investments (DT 08,20,23,25,26,29,97,44) - transport tax, land tax, water tax, fees for the use of objects of the animal world and for the use of water facilities biological resources.
Payable at the expense of profits to its taxation (Dt 91 kt68)
Property tax.
Included in the cost of purchased property - import customs duty, part of VAT.
Payable from profits (Dt 99 kt68) - income tax.
Independent in the income of individuals - tax on income of individuals.
In addition, Wiring Dt 99, 73 Kt68 reflect the accrued amount of penalties for late or incomplete tax and fees.
to account for settlements with the value added tax budget (VAT), an active account of 19 "VAT on acquired values" and a passive account 68 "Calculations for taxes and fees" is used. Account 19 "VAT on acquired values" can have the following subaccounts:
1 "VAT when acquiring fixed assets";
2 "VAT for intangible assets acquired";
3 "VAT for acquired material and industrial reserves";
4 "VAT in implementing capital investments»;
5 "excise taxes on paid material values."
According to the debit of account 19, the organization reflects the amount of VAT paid on acquired assets in correspondence with the credit of accounts 60 "Calculations with suppliers and contractors", 76 "Calculations with different debtors and creditors", 71 "settlements with accountable persons".
The amounts of VAT to be reimbursed from the budget are written off from the account of the account 19 in the debit of account 68 "Calculations for taxes and fees", subaccount "Calculations with the VAT budget" only after payment to suppliers (contractors) for credited and recorded material values.
VAT sums actually received from buyers and customers for goods sold, products, work, services, reflected on the credit account 68 "Calculations for taxes and fees", subaccount "Calculations with VAT budget" and the debit of accounts 90 "Sales" or 91 "Other income and expenses."
If sales proceeds are taken to account as shipment, the tax amount allocated separately in primary documents on loaded products as part of revenue from the sale, reflected on the loan of accounts 90 "Sales", 91 "Other income and expenses" in correspondence with the debit of accounts 62 "Calculations with buyers and Zackov" or 76 "Calculations with different debtors and creditors " At the same time, the specified amount of tax is reflected in the debit of accounts 90, 91 and the credit of account 68 "Calculations for taxes and fees", subaccount "Calculations with VAT budget".
Example 2. Consider the previous example, provided that in the tax policy of OJSC Soyuz, proceeds from the sale of products for tax purposes is accepted as it is paid. Cash funds arrived at the current account of the enterprise in April 2012 in the amount of 613,600 rubles, including VAT 93 600 rubles. In this case, records on accounting accounts will be as follows:
products are shipped by buyers: D 62 - by 90 - 802 400 rubles;
reflects VAT from the amount of revenue: d 90 - to 68 - 122 400 rubles;
reflects VAT on credited materials: D 19/3 - to 60 - 64,800 rubles;
accepted to test payments to VAT budget for credentials:
D 68 - by 19-3 - 64 800 rubles;
in April 2012 received funds from buyers:
D 51-K 62 -613 600 rubles;
reflects debt to VAT budget from the amount of payment:
D 76 - to 68 - 93 600 rubles;
listed in the budget to repay debt on VAT: D 68 - to 51 - 28,800 rubles. (93 600 rub. - 64 800 rub.).
VAT paid when acquiring fixed assets is reflected in the accounting record:
D 19-1 - to 60, 76.
At the time of taking into account fixed assets, the tax amount is written off D 68 - by 19-1.
When carrying out work on the construction of a businesswater, the amount of VAT is reflected in the accounting record:
D 08 - to 68. At the time of entering the object into operation based on the act of acceptance and transfer of fixed assets, the amount of VAT recorded in the construction process is reflected in the record of D 68 to 08.
When working on the construction of a contracting method, the amount of VAT is reflected in the accounting record:
D 19-4 - to 60, 76. At the time of commissioning of capital construction facilities, the amount of VAT paid to contractual organizations is written off from the account of the account 19-4 in the debit of account 68.
VAT paid when acquiring intangible assets is reflected in the accounting record:
D 19-2 - to 60, 76. The amount of VAT to be reimbursed is written off by D 68 - by 19-2.
With the shortage, damage or theft of material resources, to the production of them in production (operation) and until the moment of payment, the sum of the amount specified in the primary documents during their acquisition and not under the adoption of VAT is charged with a credit of account 19 in the debit of account 94 "shortages and losses from Right values. " In case of deficiency, damage or the embezzlement of material resources until it is vacated in production and after their payment, the amounts of not subject to a test, which is previously reimbursed from the budget, is restored to the account of account 68 in correspondence with the debit of accounts 94 "shortages and loss of valuables." 84 "Retained earnings (uncovered loss)".
The amounts of VAT listed in the budget are reflected in the accounting record:
For accounting for settlements with budget on excise taxes, an account of 19 "Value Added Tax on Accessible Values", subaccount 5 "excise taxes on material values" and account 68 "Calculations for taxes and fees", subaccount "excise calculations".
The amounts of excise taxes paid by suppliers for excisable then Varya used as raw materials for the production of excisable goods for which excise payment is counted, the organization reflects an accounting record:
D 19-5 - K 60, 76. The amounts of excise taxes provided for in the composition of the revenue from the sale of goods, including those produced from the Davalic raw materials, are reflected d 90 to 68.
The amounts of excise taxes on the material values \u200b\u200btaken into account in the debit of account 19-5 are debited to a decrease in debt to the budget for excise taxes as they write off to the production of recovered and paid material values From credit account 19-5 in debt account 68.
If, for the purpose of taxation, revenue from sales of products (works, services) is accepted as it is paid, the amount of excise taxes to be obtained from buyers and customers is taken into account on the loan of account 76 "Calculations with different debtors and creditors", subaccisory calculations for excise budget "And the debit of account 90" Sales ". When paying products, the amount of excise controls is written off from the account 76 to the debit of account 68.
The transfer of advance payments of excise taxes to the budget for the excise goods to be mandatory marked marks of excise collection of the established sample is reflected by the record on the loan account for accounting accounts in correspondence with the debit of account 97 "Expenses of future periods", subaccount "Advance payment on excise taxes in the form of selling aggregate Collection. " As such goods are realized, the amount of excise taxes is reflected by the accounting record: D 90 - to 68.
At the same time, an advance payment in terms of expenses falling on the implementation of excisable goods with the excise collection brands is written off from the account of the account 97 to the debit of account 68.
The actual cost of the excisable goods (excise taxes) used to produce other goods not subject to excise, is reflected in the credit of accounts 21 "semi-finished products of its own production" or 43 " Finished products"In correspondence with the debit of account 20" Basic production ". At the same time, on this, Varam calculated the amount of excise taxes is reflected on the credit of account 68 in correspondence with the debit of account 20, and the amounts of excise taxes listed in the budget - on the debit of account 68 in correspondence with the account of account 51.
Accounting for calculations with the budget for the property tax of organizations is conducted on account 68 "Calculations for taxes and fees", subaccount "Calculations for property tax". The accrual of property tax is reflected in the accounting record:
D 91 - to 68; Listing the tax - d 68 - to 51.
Accounting for payments to the profit tax budget is conducted on account 68 "Calculations on taxes and fees", subaccount "Calculations for income tax". Accrual of advance payments for income tax and payments for recalculations on it from actual profit is reflected in the record: D 99 - to 68; Listing payments - D 68 - to 51.
Accounting for calculations with budget for the income tax of individuals
68 "Calculations on taxes and fees", subaccount "Calculations for the income tax on individuals" are being conducted. The tax is calculated and held by those organizations in which the income was received by individuals. On the amount of physical face revenues on the log is drawn up accounting: D 70 - to 68.
The calculated and retained tax must be transferred to the tax agent to the budget no later than the day at the bank of cash on the payment of income to individuals. Listing the amounts of tax on income of individuals to the budget is reflected in the accounting record: D 68-K 51.
Accounting for calculations with road funds tax funds is carried out on account 76 "Calculations with different debtors and creditors", subaccount "Calculations for user tax road roads" Accrual of taxes on users of roads is reflected in the record:
D 26,44 - to 76. The amounts of tax are transferred to the appropriate road fund, which is reflected in the accounting record: D 76 - to 51.
Accounting for calculations with the road fund for transport tax is conducted on account 76 "Calculations with different debtors and creditors", subaccount "Calculations on Transport Tax". Contribution of contributions transport tax As part of the cost of production is reflected in the accounting record:
D 26, 44 - to 76; Tax transfer - d 76 - to 51.
Accounting for calculations single tax At the imputed income is conducted on account 68 "Calculations on taxes and fees", subaccount "Calculations for the tax on imputed income". The accrual of a single tax on imputed income is reflected by the record:
D 99 - K 68. Due to the fact that 25% of the total total tax is credited to state extrabudgetary funds, recordings are recorded in accounting: D 68 - to 69. The tax enumeration is reflected in the accounting record: D 68, 69-K 51.
Single social tax payments to individuals payments to individuals. Contributions to Him are credited to state extrabudgetary funds: Pension Fund, Social Insurance Fund and Mandatory Medical Insurance Funds. The deductions are united social tax refer to the cost of the organization. The accrued amount is reflected in the credit of account 69 "Social insurance settlements in debt accounts:
"Investments in non-current assets" - on contributions to the progress of workers employed in capital construction; 20 "Basic Production" - on contributions made from the income of workers engaged in directly producing main products;
"Auxiliary proceedings" - on contributions accrued by the income of workers employed in the auxiliary workshops;
"The general production costs" - on contributions to the income of the service personnel and employees of the management of main production workshops;
« General running costs"- on contributions to the income of the service personnel and staff of the Office of the Organization as a whole;
"Sale expenses" - for contributions to the income of persons employed shipping and selling products. Monthly organizations produce payments to the funds in the deadlines established for obtaining funds for labor. The listed amount is drawn up by the accounting record: D 69- to 51.
The funds of the Social Insurance Fund can be used by the Organization to pay temporary disability benefits, as well as other types of public social insurance benefits. On the accrued amount of manual for temporary disability and other payments made at the expense of the background and social insurance background, accounting records are drawn up:
D 69 - to 70 - on the amount of temporary disability manual;
D 69 - to 50, 51 - on expenses aimed at sanatorium - resort service and other social payments.
RF current three levels tax fees: Regional, local and federal. Each type of tax has certain features, but their basic separation is carried out at the place of distribution. False fees are charged throughout Russia. Sets the procedure and features of their payment to the Tax Code of the Russian Federation. Details on the application of federal taxes in the treasury, their list and nuances of the calculation will be talked today.
According to the 12th article of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), federal taxes are all fees charged from the subjects of taxation throughout our country. The money accepted in a similar way goes to the federal budget of the Russian Federation and are spent annually for the benefit of the state by decision of the Ministry of Finance.
The order and features of the payment of federal taxes are determined by one single legislative act - the NK already mentioned. All provisions regarding these fees are regulated by the main tax regulatory document. The same regional and local taxes can be regulated by other legislative acts, which is one of the differences between the collection of different types.
In essence, federal taxes are the highest level in the tax system of the Russian Federation. Rauntly the same name, these fees are its main and most important filler. Specific properties of federal taxes, unlike other levels of taxation, are considered:
- The general obligation to make them in the treasury implemented in accordance with the Tax Code of the Russian Federation (with the exception of certain types of fees, from paying specific groups of taxpayers).
- Full transfer of the assembled funds to the federal budget of the country (only a few types of fees are distributed in a different order, for example: is distributed between regional and federal budgets in the ratio of "9 to 1").
- Fixed and rarely variable list.
The procedure for payment of federal taxes is fully defined by the Tax Code of the Russian Federation and depends on their specific species. In the remaining aspects, this level of taxation is implemented in a standard procedure for this understanding and does not have any profile features.
List of current fees
In general, the essence of federal taxes is limited. They all represent fees to the federal budget of the Russian Federation and are clearly regulated by the NK. The main list of these taxes does not change a long period of time and is presented:
As you can see, all federal taxes belong to the group of typical budget payments. Most of them are clearly justified in the 2nd part of the Tax Code, therefore, with the essence of the payment of such fees and the peculiarities of the process, it is quite simple to understand. Enough to refer to the relevant provisions of the main tax Act in the legislation of the Russian Federation.
Types of federal taxes, rates on them and tax objects
The list of federal taxes is small and has a fixed view. Despite this, the classification of these fees is truly wide. The main division of federal taxes is implemented under the object of taxation. At the moment, fees charged with:
- income taxpayers (, profit of IP and other)
- the fact of use of state ownership (water, resources from subsoil, etc.)
- derived by subjects tax law services when working with government agencies (when considering the state duty)
- implementation of goods and services (excise taxes, VAT)
On federal taxes - the concept is highly flexible. The procedure for its definition for each type of collection is determined by the Tax Code of the Russian Federation and depends on many factors. Fixed rates are given taxes of the following form:
- VAT - 0-18% (164th article)
- NDFL - 13, 30 and 35% (224th article)
- Collecting from the profits of organizations - 20% (284th article)
For other federal taxes, the tax rate is determined for each subject individually. Often, the final type of bet influence:
- the status and type of taxpayer
- the provisions of the Tax Code of the Russian Federation on a specific collection
- the type of dynamic indicators taken into account when calculating some tax
The tax rate is an extremely extensive definition, so it is quite difficult to consider it in the context of this article. If necessary, learn rates for fees should be referred to the relevant articles of the Tax Code of the Russian Federation, noted earlier.
In principle, the most important information on federal taxes approached the end. These fees are the basis of the federal budget of the Russian Federation, since annually fill it with new and new inflows. We hope that the material provided the opportunity to understand the essence of federal taxes, and the peculiarities of this process to all readers of our resource.
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Value Added Tax (VAT) - indirect tax, the form of removal to the budget of the state part of the value of goods, work or services, which is created at all stages of the process of production of goods, works and services and is introduced into the budget as it is implemented.
Taxpayers:
organizations;
individual entrepreneurs;
persons recognized by taxpayers for value-added tax (hereinafter referred to as a tax) in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation.
Tax period: Quarter - for taxpayers, whose revenues for each of the 3 months of the quarter does not exceed 2 million rubles; Month - for the rest.
Tax rate: 0%, 10%, 18%.
The object of taxation is:
Implementation of goods, works, services in the territory of the Russian Federation;
Import of goods into the territory of Russia;
Performing construction and installation work for their own needs;
Transferring goods for their own needs on the territory of the Russian Federation, the costs of which are not accepted to deduct when calculating the organization's income tax.
Characteristic features of tax are:
Called by the value added, created at each stage of production, is defined as the difference of M / at the value of the products sold and the value of the material costs classified on the costs of production, i.e. Included in the cost of production.
The budget and federal tax is governed by the legislation of the Russian Federation.
Tax is usually not included in the cost ( material costs; Depreciation of fixed assets; other costs; the salary; ESN) manufactured products and therefore does not affect financial results Enterprise activities, since the tax paid to suppliers for raw materials and materials is reimbursed by the budget, and the tax accrued on the value of the products sold and the budget listed in the budget is included in the price of the implementation and so on. Reimbursed by the buyer.
VAT tax refers to a group of indirect taxes, because Does not affect the financial results from the activities of the enterprise.
The procedure for calculating VAT.
The incremental value tax is calculated on the active account. 19 "Value Added Tax on Acquired Values." According to the accounting accounts plan. 19 may have the following subaccounts:
- 19/1 value added tax when acquiring fixed assets;
- 19/2 Value Added Tax on Intangible Asset Acquired;
- 19/3 Added value tax on acquired material and industrial reserves.
VAT on acquired material values, works and services used for production activities on production and circulation costs does not include, and are taken into account on the active balance sheet account 19 "VAT on acquired values".
The debit of the account reflects the amount of tax on the materials acquired in the reporting period, fixed assets and services on separate subaccounts.
On the loan, the amount of VAT, written off in the reporting period for calculations with the budget, accounting accounts for the production and circulation costs or the net profit of the enterprise, depending on the objectives of which material values \u200b\u200bwere used.
The rest of the debit shows the amount of VAT for the received but still unpaid material values \u200b\u200band services.
To highlight the amount of VAT from the purchase price and accounting for its 19 accounts, it is necessary that the material values \u200b\u200band services have been acquired and recruited, i.e. Posted in accounting. In order for the amount of VAT paid when acquiring material values \u200b\u200bwas in the settlement documents separately allocated the amount of the tax.
If the products are not subject to VAT, the addict "without VAT".
Example of calculating VAT KCHRGUP "Malokarachayevsky ATP"
The organization has acquired spare parts for the amount of 10,000 rubles. It is necessary to calculate the amount of VAT, which makes up 18 percent of the amount.
The amount of 10,000 rubles, VAT will be:
VAT \u003d 10,000 * 18/100 \u003d 1800.
Typical wiring for value added tax
Profit tax - direct tax levied from the organization's profits (enterprises, bank, insurance company, etc.). Profit for the purposes of this tax, as a rule, is defined as income from the company's activities minus the amount of established deductions and discounts.
The deductions include:
- · Production, commercial, transport costs;
- · Debt interest;
- · Advertising costs and representation, while all advertising expenses should be divided into two types:
- · Expenditures that are taken into account in taxation in full;
- · Expenditures that are taken into account in taxation within 1 percent of revenues;
- · Expenses for research work (expenses relating to the creation of a new or improvement of products used, technologies used, production and management methods);
- · Training expenses, professional training and retraining of the taxpayer employees (at the same time, employees should be trained on the basis of a Russian agreement educational institutionsWith state accreditation and license, only specialists who have entered into an employment contract) can be trained.
The tax is charged on the basis of the tax declaration on proportional (less often progressive) rates.
In the Russian Federation payers for income tax (paragraph 1 of Art. 246 of the Tax Code of the Russian Federation):
- - Russian organizations;
- - Foreign organizations operating in the Russian Federation through permanent missions and (or) receiving income from sources in the Russian Federation.
The income tax rate is - 20%, of which 2% is credited to the federal budget, 18% - to the budget of the subject of the Russian Federation (paragraph 1 of Art. 284 of the Tax Code of the Russian Federation).
Profit is defined as the amount of income, reduced by the amount of expenses (Art. 247 of the Tax Code of the Russian Federation). All organizations' revenues are divided into taxable and incorrect income tax. The list of the latter is contained in Article 251 of the Tax Code of the Russian Federation and is closed. All incomes that are not mentioned there are automatically subject to income tax.
Costs are also divided into expenses that reduce and do not reduce taxable profits. Formally, the list of expenses that are not taken into account when calculating income tax is listed in Article 270 of the Tax Code of the Russian Federation. However, this does not mean that all other costs automatically reduce taxable profits.
The tax period for income tax is the calendar year (paragraph 1 of Art. 285 of the Tax Code of the Russian Federation). The reporting period depends on the choice of taxpayers (paragraph 2 of Art. 285 of the Tax Code of the Russian Federation). For the reporting period elected quarterly reporting period, the first quarter, half of the year and 9 months (the most common choice). For chosen monthly reporting The reporting period is 1 month, 2 months, 3 months, ..., 11 months.
An example of the procedure for calculating income tax
The organization of the CHRGUP "Malkocarachayevskoye ATP" took a loan of 1 million rubles in the current reporting period, and at the same time introduced an initial fee 400 000 rubles. Loans and preliminary contributions in this case Not subject to taxation. In the first quarter of 2015, the organization received a revenue of 1,770,000 rubles, including VAT 270,000 rubles. An example of calculating income tax: production costs amounted to 560,000 rubles. Personnel salary - 350,000 rubles. Insurance fees from wages - 91 000 rubles. Depreciation of equipment - 60 000 rubles. Interest on the loan issued by another company and tested in taxation, for the first quarter amounted to 25,000 rubles. We also consider last year's tax loss, which amounted to 120,000 rubles. Total expenses for the first quarter of the year: 767,700 rubles.
Taxable profit for the first quarter of the year: 1,770,000 (revenue) - 270 000 (VAT) - 767,700 (expenses) - 120,000 (tax loss for last year) \u003d 612 300 rubles.
The amount of income tax will be: 612 300 (profit) x 20% (tax rate) \u003d 122 460 rubles.
The amount of tax entering the federal budget: 612 300 x 2% \u003d 12,246 rubles.
The amount of tax entering the regional budget: 612 300 x 18% \u003d 110,124 rubles
NDFL- is compulsory tax. Payers NDFL Fiz is recognized. Persons, calculated and pays this tax with organizations and IP. Holds are made at each income payment. The tax period is the year. The main types of taxable income in addition to remuneration for the implementation of labor are revenues received from rental property, revenues from real estate, pensions, scholarships, besides on the basis of the Tax Code of the Russian Federation, tax is subject to: 1. Compensation amounts (travel, use personal transport) - the norms paid over the legislation established by the legislation, provided that the collective agreement is not established otherwise. 2. The cost of gifts received for the tax period exceeding 4000 rubles. The NDFL rate depends on the type of physical items. The face of income: 1. The cost of any winnings, prizes, received, conducted competitions, games, etc. Events in order to advertise goods, works, services in the amount of 4,000 rubles, are subject to 35%. 2. All other income is 13%. To calculate the NDFL, it is necessary to: determine tax base \u003d the amount of the income accrued for the tax period for the disadvantage of non-taxable income and standard or and ...
An example of calculating NDFL
The worker worked from January to May. Monthly salary of an employee of 5750 rubles. The employee was resurrected to result 1,400 rubles per child. June 5, the employee quit. The salary amount for June amounted to 862.50 rubles. The total amount of customized and paid NDFL from January to May amounted to 2828 rubles.
- 1. Determine the tax base from January to June:
- (5750 * 5) + 862,50 \u003d 29612.50 ruble
- 2. Calculate the total amount of deductions for 6 months January - June
- 1400 * 6 \u003d 8400 rubles
- 3. Calculate NDFL for 6 months (from January to June), which should be paid from all employee revenues by the formula:
- (The amount of income for the spent time-- the total amount of deductions for the spent time) * 13%
- (29612.50 - 8400) * 13% \u003d 2758 rubles
- 4. Determine the amount to be refundable to the employee.
The amount of NFDL is retained and paid - the amount of NDFL for 6 months, which must be paid by workers from its income
2828 - 2758 \u003d 70 rubles
An employee on the basis of his statement should be paid amount of 70 rubles.
Typical wiring
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Degree to bank boards. |
Writing off with sch. boards. |
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Payment order number 1 |
electronics |
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Payment type |
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Suma in cuirsive |
Twelve thousand two hundred forty six rubles 00 kopecks |
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TIN 3702000000. |
PPC 370201001 |
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KCHRGUP "Malokarachayevsky ATP" Payer |
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40602810600000000011 |
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CJSC AKB "TKSBANK" G. Cherkessk Payer Bank |
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30101810500000000845 |
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payee's bank |
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Inn 3728012590 |
PPC 370201001 |
40101810900000010001 |
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Recipient |
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Board boards. |
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Overel. |
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Cut field |
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18210102010011000110 |
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Payment of income tax in the first quarter of 2015 Purpose of payment |
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Bank marks |
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Ivanov I. I. |
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Katova S.Kh. |
