TO other expenses related to production and sale, in accordance with Art. 264 of the Tax Code of the Russian Federation include:

• o amounts of taxes and fees, customs duties and fees;
• o costs of certification of goods, legal, auditing and notary services;
• o the amount of commission fees and other similar expenses;
• o security costs fire safety, for the protection of property (including private security);
• o costs of recruiting employees;
• o provision of services for warranty repair and maintenance;
• o rent, lease payments;
• o postage, stationery, representation, staff retraining costs;
• o costs associated with the acquisition of the right to use computer programs and databases under contracts with the copyright holder (under license and sublicense agreements);
• o services of computing centers, banks;
• o costs associated with the introduction of production technologies, as well as methods of organizing production and management;
• o other standardized costs included in the cost of goods (works, services).

Non-operating expenses

Non-operating expenses are expenses that are not related to the main production and sale of goods (works, services). These expenses can only reduce non-operating income received in the reporting (tax) period. These include:

• o losses from previous tax periods;
• o amount accounts receivable for which the term has expired limitation period, as well as the amount of other debts that are unrealistic to be collected;
• o losses from marriage and the amount of natural loss in accordance with the norms;
• o losses from downtime due to internal production reasons;
• o losses from natural disasters, fires and other emergencies;
• o expenses in the form of negative exchange rate differences;
• o expenses in the form of bonuses (discounts) paid by the seller to the buyer;
• o expenses for the formation of reserves for doubtful debts, warranty repair and maintenance;
• o expenses for the maintenance of the property transferred under a lease (leasing) agreement;
• o other reasonable expenses.

Expenses, for the purpose of calculating the tax base for income tax, can be accepted both in full and strictly according to the norms.

Expenses not taken into account for tax purposes

Tax legislation provides for expenses that are not taken into account when determining the tax base for income tax.

These costs include:

• o the amount of accrued dividends;
• o penalties, fines and other sanctions transferred to the budget and extra-budgetary funds;
• o contributions to the authorized (pooled) capital, contribution to a simple partnership;
• o property (money) transferred by a commission agent, agent or other attorney in connection with the execution of intermediary contracts;
• o funds or property transferred under credit or loan agreements;
• o the cost of the property donated and the costs associated with such a transfer;
• o the amount of payments in favor of employees, not provided for in Art. 255 of the Tax Code of the Russian Federation;
• o property or property rights transferred as a deposit or pledge;
• o other expenses provided for in Art. 270 of the Tax Code of the Russian Federation.

This list of expenses is closed and not subject to broad interpretation.

All expenses named in this item, under no circumstances can reduce the income of the organization.

Standardized costs

The following costs are standardized.

• 1. Losses and shortages of inventory items ... Clause 7 of Art. 254 of the Tax Code of the Russian Federation, containing a list of material costs taken into account when determining the taxable base for income tax, it is established that technological losses, losses from shortages and (or) damage during storage and transportation of inventories within norms of natural loss, approved in the manner prescribed by the Government Russian Federation... Losses from shortage and (or) damage during storage and transportation (natural loss) of inventory items are due to the physicochemical characteristics of these items. Natural loss does not include loss of values ​​during storage and transportation caused by violation of the requirements of standards, technical and technological conditions, rules of technical operation and damage to containers.
• 2. Travel expenses are included in expenses that are taken into account in taxation if they are due to production needs. These include costs:
  • o for the employee's travel to the place of business trip and back to the place of permanent work;
  • o hire living quarters and payment additional services provided by the hotel (communication, safe box etc.);
  • o registration and issuance of visas, passports, invitations and other documents;
  • o daily allowance within the limits approved by the local order of the head of the organization;
  • o other expenses (use of bed linen on trains, porter services, left-luggage office, waiting room).

The day of arrival and the day of departure are considered two days regardless of the time of departure (arrival).

• 3. Workers' compensation expenses for the use of personal cars and motorcycles for business travel included in tax base in the amount established by the Decree of the Government of the Russian Federation No. 92 of 08.02.2002. At the same time, the rates take into account the reimbursement of operating costs, namely: the amount of wear, the cost of fuel and lubricants, Maintenance and Maintenance... The amount of compensation may depend on the intensity of the use of a personal car for business trips. However, government regulations are differentiated only depending on the engine displacement, for example: up to 2000 cubic meters. cm - 1200 rubles per month, over 2000 cubic meters. cm - 1500 rubles. per month, motorcycles - 600 rubles. per month.
• 4. Hospitality expenses - these are the costs of the organization for the official reception and service of both domestic and foreign representatives who arrived in order to establish and maintain mutually beneficial relations, as well as participants in meetings of the board of directors. The minutes of the meeting must indicate the date and place, the program of the business meeting, the invited persons, participants from the organization, the amount of expenses. Hospitality expenses do not include expenses related to the organization of entertainment, recreation, prevention or treatment of a disease.

During the reporting (tax) period, entertainment expenses are included in other expenses in the amount not exceeding 4% of expenses for wages for the same period.

5. Advertising costs of manufactured or sold goods, trademark and service mark, including participation in exhibitions and fairs, in order to obtain a commercial result, the legislation does not provide for rationing. However, the taxpayer's expenses for the purchase (production) of prizes and gifts during mass advertising campaigns, as well as for other non-specified types of advertising during the reporting (tax) period for tax purposes are accepted in an amount not exceeding 1% of the proceeds from sales (Art. 249 of the Tax Code of the Russian Federation).

• o the cost of promotional activities through the media and telecommunications networks;
• o expenses for light and other outdoor advertising, including the production of advertising stands and billboards;
• o expenses for participation in exhibitions, fairs, expositions;
• o the amount of the markdown of goods that have completely or partially lost their initial qualities when exhibiting.
• 6. Property insurance expenses - these are payments for voluntary and compulsory insurance.

Expenses for mandatory types insurance is included in other expenses within the insurance rates approved in accordance with the legislation of the Russian Federation and the requirements of international conventions. If the tariffs are not approved, then the costs are included in the amount of the actual costs.

Expenses for voluntary property insurance are also included in other expenses, but tax legislation only the following species are defined voluntary insurance property:

• o means of transport (water, air, land, pipeline), including leased ones;
• o cargo;
• o fixed assets for production purposes, intangible assets, work in progress;
• o risks associated with the implementation of construction and installation work;
• o inventory;
• o liability for harm, if such insurance is provided for by the legislation of the Russian Federation;
• o others.
• 7. Voluntary employee insurance costs ... Modern labor Relations and, accordingly, employment contracts are impossible without such a significant cost item as insurance. Insurance premiums depending on the type of insurance and purpose, may relate to labor costs and other expenses.

To the cost of wages in accordance with paragraph 16 of Art. 255 of the Tax Code of the Russian Federation include insurance payments under contracts:

• o long-term life insurance, if such contracts are concluded for a period of at least five years and during this period do not provide for insurance payments in favor of the insured person;
• o pension insurance and non-governmental pension provision;
• o voluntary personal insurance employees, concluded for a period of at least one year, providing for payment by insurers of medical expenses of insured employees;
• o voluntary personal insurance, concluded in the event of the death of the insured person or the loss of the insured person's ability to work in connection with the performance of his job duties.

The aggregate amount of payments (contributions) of employers paid under these agreements is taken into account for tax purposes in an amount not exceeding 12% of the amount of labor costs.

Other types of voluntary insurance of employees (life, unemployment, etc.) are carried out at the expense of the profit remaining at the disposal of the organization after taxation.

Contributions under voluntary personal insurance contracts providing for payment of medical expenses of insured employees to insurers are included in expenses in an amount not exceeding 6% of the amount of labor costs.

Contributions under voluntary personal insurance contracts, concluded exclusively in the event of the death of the insured employee or disability due to the performance of his job duties, are included in the composition of expenses in an amount not exceeding 15,000 rubles. per year, calculated as the ratio of the total amount of contributions paid under these contracts to the number of insured employees.

8. Interest on debt obligations .

Debt liabilities are understood as commodity and commercial loans, loans, bank deposits, bank accounts or other borrowings, regardless of the form of their preparation.

When determining the costs taken into account for debt obligations, one of two methods of calculating the maximum amount of costs provided for in paragraph 1 of Art. 269 ​​of the Tax Code of the Russian Federation. This way should be fixed in accounting policy.

1. When applying the first method, it is used average level interest on comparable loans. Debt obligations issued on comparable terms mean debt obligations issued in the same currency for the same period in comparable volumes, under similar collateral.

Debt obligations that meet all the criteria of comparability, but taken from different categories of creditors (individuals or legal entities) are considered to be incomparable.

• 2. When applying the second method, the maximum interest rate is taken equal to the refinancing rate The Central Bank Of the Russian Federation, increased by 1.1 times for debt obligations in rubles or equal to 15% for debt obligations in foreign currency.
• 3. If the borrower - a Russian organization has a debt on promissory note to a foreign organization (lender) that owns (directly or indirectly) more than 20% of the authorized (pooled) capital of the borrower - Russian organization, or a Russian organization is recognized as an affiliate of the specified foreign organization, then a part of the actually accrued interest is taken to expenses for tax purposes, calculated in the following order:
  • o the taxpayer is obliged on the last day of each reporting (tax) period to calculate the maximum amount of interest recognized as expense on controlled debt by dividing the amount of interest accrued by the taxpayer in each reporting (tax) period for controlled debt by the capitalization ratio calculated as of the last reporting date of the corresponding reporting (tax) period.

In this case, the capitalization ratio is determined by dividing the outstanding controlled debt by the amount equity capital, corresponding to the share of direct or indirect participation of this foreign organization in the authorized capital of the Russian organization, and dividing the result by three.

When determining the amount of equity capital, the calculation does not take into account the amount of debt obligations in the form of debt on taxes and fees.

• 9. Expenses for the acquisition of the right to land plots are subdivided into:
  • o purchase land plots from lands that are in state or municipal ownership, on which buildings, structures, structures are located, or which are acquired for the purpose of capital construction of fixed assets on these sites;
  • o acquisition of the right to conclude a lease agreement for land plots, subject to the conclusion of the specified lease agreement.

At the choice of the taxpayer, these costs are included in other costs associated with production and (or) sale, in the following order:

• 1) the amount of expenses is recognized on a straight-line basis over a period that must not be less than five years, or is recognized as expenses in an amount not exceeding 30% of the calculated tax base of the previous tax period, until full recognition of the entire amount these costs in accordance with the adopted organization accounting policy for tax purposes. For calculation limiting sizes expenses, the tax base of the previous tax period is determined without taking into account the amount of expenses for acquiring the right to land plots. If land plots are acquired on the terms of an installment plan, the term of which exceeds 5 years, then such expenses are recognized on a straight-line basis over the period established by the contract;
• 2) the amount of expenses for the acquisition of the right to land plots shall be included in the composition of other expenses from the moment of the documented fact of submission of documents for state registration of the specified right. If the lease land plot in accordance with the legislation of the Russian Federation is not subject to state registration, then the cost of acquiring the right to lease is recognized as an expense on a straight-line basis over the lease term.
• 10. Expenses for the sale of goods or property rights .

In accordance with paragraph 3 of Art. 268 of the Tax Code of the Russian Federation, upon the sale of goods or property rights, the organization has the right, upon receipt of a negative result (expenses related to the sale exceed the income from this sale), include in the composition of other expenses the amount of the loss received in equal shares during the period determined as the difference between the period useful use and the actual period of use of this property.

The costs associated with the production and sale on the basis of paragraph 1 of Art. 253 of the Tax Code of the Russian Federation include:

• o costs associated with the manufacture (production), storage and delivery of goods;
• o performance of work, provision of services;
• o purchase and (or) sale of goods (works, services, property rights);
• o expenses for the maintenance, operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (up-to-date) condition;
• o development costs natural resources;
• o research and development costs;
• o costs of compulsory and voluntary insurance;
• o other costs associated with production and (or) sale.

The costs shown are grouped into four large groups:

• o material costs;
• o labor costs;
• o the amount of accrued depreciation;
• o other expenses.

Material costs

Material costs include costs:

• o for the purchase of raw materials and materials used in the production of goods (works, services);
• o for the purchase of materials used for packaging or other preparation of products sold or consumed for other production and economic needs;
• o for the purchase of all types of fuel, water and energy consumed for technological purposes, the generation of all types of energy, heating of buildings, transport works for the maintenance of production, carried out by the transport of the enterprise;
• o costs associated with the maintenance and operation of environmental funds;
• o technological losses and from shortages and (or) damage during storage, production and transportation;
• o other expenses.

The cost of inventories (inventories) included in material costs is determined based on actual prices their acquisition (excluding value added tax and excise tax), including commissions, imported customs duties and taxes, transportation costs and other costs associated with their acquisition.

An incorrect determination of the cost of inventories can lead to an underestimation of the taxable base. When determining the amount of material costs when writing off raw materials and materials used in the manufacture of products for tax purposes, one of the following assessment methods is applied:

• o at the cost of a unit of inventory;
• o at an average cost;
• o at the cost of the first acquisitions (FIFO);
• o at the cost of the most recent acquisitions (LIFO).

The applied valuation method is indicated in the accounting policy adopted by the organization for tax purposes.

The amount of material costs is reduced by the value of the balances of inventories transferred to production and not used at the end of the month, and returnable waste.

Labor costs

The costs of wages on the basis of Art. 255 of the Tax Code of the Russian Federation include:

• o any accruals to employees in cash and in kind, incentive accruals and allowances;
• o compensation charges related to the work schedule or working conditions;
• o the amount of contributions under compulsory and voluntary (in accordance with the standard) insurance contracts;
• o bonuses and one-time incentive accruals;
• o labor costs under civil contracts;
• o other types of expenses incurred in favor of employees, provided for by labor (contracts) or collective agreements.

Depreciation costs

Depreciable property

Depreciable property in accordance with Art. 256 of the Tax Code of the Russian Federation recognizes property, results of intellectual activity and other objects of intellectual property that are owned by the taxpayer, are used by him to generate income and the cost of which is repaid through depreciation. The useful life of this property should be more than 12 months, and the initial cost should be more than 40,000 rubles. In addition, the lessee has the right to include in the depreciable property the cost of inseparable improvements to the leased property.

From the composition of the depreciable property in accordance with paragraph 3 of Art. 256 of the Tax Code of the Russian Federation, fixed assets are excluded:

• o transferred (received) under contracts for free use;
• o transferred by the decision of the head to conservation for more than three months;
• o which, by the decision of the head, are under reconstruction and modernization for more than 12 months.

Land and other objects of nature use (water, subsoil, etc.), inventories, unfinished are not depreciable property. capital construction and other property listed in paragraph 2 of Art. 256 of the Tax Code of the Russian Federation.

Depreciation methods

The accrued depreciation includes depreciation charges for the full restoration of fixed assets and intangible assets, determined in accordance with the legislation of the Russian Federation.

In accordance with Art. 258 of the Tax Code of the Russian Federation, the depreciable property of the organization is divided into 10 depreciation groups depending on the useful life from 1 year to 30 years and more. The useful life of an item of fixed assets is determined by the organization in accordance with the requirements of the Classifier of Fixed Assets approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1. In addition, there is a depreciation bonus, i.e. the taxpayer has the right to include in the expenses of the reporting (tax) period expenses for capital investment at the rate of:

• o 10% original cost fixed assets (except for those received free of charge);
• o at the rate of 30% in respect of depreciable property belonging to the third - seventh depreciation groups.

In a similar manner, you can take into account the costs incurred in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of these OS.

Thus, after commissioning, fixed assets are included in depreciation groups (subgroups) at their initial cost less depreciation premium, which was included in the expenses of the current reporting (tax) period.

If less than five years have passed since the commissioning of a fixed asset in respect of which the depreciation bonus has been used, and it has been sold, then the amount of the depreciation bonus attributed to expenses at a time shall be subject to recovery and included in the tax base as non-operating income (paragraph 4 Clause 9 of Article 258 of the Tax Code of the Russian Federation).

The useful life of intangible assets is determined from the period of validity of the patent, certificate and from other restrictions on the terms of use of intellectual property objects, as well as based on useful life use of intangible assets stipulated by the relevant contracts. The cost of intangible assets, for which it is impossible to determine the useful life, depreciation rates are set per 10 years.

Organizations have the right to choose one of two methods for calculating depreciation in tax accounting: linear and non-linear. However, to buildings, structures, transmission devices, intangible assets, which are included in the eighth - tenth depreciation groups, regardless of the terms of commissioning with a useful life of 20 years or more, only the straight-line method is used.

Accrual of depreciation on an object of depreciable property starts from the 1st day of the month following the month in which this object was put into operation.

The depreciation method can be changed from the beginning of the next tax period. However, the taxpayer has the right to switch from a nonlinear to a linear depreciation method no more than once every five years (no such restriction has been established for the reverse transition).

Accrual of depreciation in relation to an object of depreciable property is carried out in accordance with the depreciation rate determined for this object based on its useful life.

When applying linear method the amount of depreciation accrued for one month in relation to an object of depreciable property is determined as the product of its initial (replacement) cost and the depreciation rate determined for this object.

When applying the linear method, the depreciation rate for each object of the depreciable property is determined by the formula:

K = (1 / n) 100,%,

where K is the depreciation rate,% of the original (replacement) value of the depreciable property;

n is the useful life of this depreciable property in accordance with the Classifier, expressed in months.

Thus, the straight-line depreciation method allows the costs of the depreciable property to be accounted for evenly in expenses over the useful life.

In the case of modernization or partial liquidation of depreciable property, there is a possibility of underdepreciation or premature write-off of the value of the logo of the object by the time of the end of its useful life (including an extended period and as a result of modernization). In this case, and after the end of the useful life, depreciation should be charged at the previous rate until the cost of the object is completely written off. At the same time, if the useful life has not increased as a result of modernization, when calculating depreciation, the taxpayer must take into account the remaining useful life. In practice, there are cases of modernization of fully depreciated fixed assets. The costs of such modernization should still be written off through the depreciation mechanism and the depreciation rate established when the property is put into operation should be applied.

Principle of use nonlinear method thing is monthly amount depreciation must be calculated not separately for each property (as with the linear method), but for the depreciation group (subgroup) as a whole.

On the 1st day of the tax period, for each depreciation group (subgroup), the total balance is determined, which is calculated as the sum of the residual value of all objects of depreciable property belonging to this depreciation group (subgroup). In the future, the total balance of each depreciation group (subgroup) is determined on the 1st day of each subsequent month, taking into account the depreciation accrued for this group (subgroup).

The amount of depreciation charged for one month of the day of each depreciation group (subgroup) is determined by the formula:

A = B (k / 100),

where A is the amount of depreciation charged for one month for the depreciation group (subgroup);

B - the total balance of the depreciation group (subgroup);

k - depreciation rate (%) for the depreciation group (subgroup).

In order to apply the non-linear method, depreciation rates are applied, presented in table. 7.1.

As the depreciable property is put into operation, the initial cost of these objects increases the total balance of the corresponding depreciation group (subgroup) from the 1st day of the month following the month when they were put into operation. Also, the total balance increases when the initial cost of fixed assets changes in cases of their completion, additional equipment, reconstruction, modernization, technical re-equipment.

Table 7.1

If the depreciable property is disposed of for one reason or another, the total balance of the corresponding depreciation group (subgroup) is reduced by residual value such objects. It is possible that in this case the total balance may decrease to zero. In this case, such a depreciation group (subgroup) is liquidated.

In addition, the total balance of the depreciation group (subgroup) may become less than 20,000 rubles. In this case, the taxpayer has the right to liquidate the specified group (subgroup) and refer the remainder of the total balance sheet to non-operating expenses of the current reporting (tax) period. Upon the expiration of the useful life of any object of depreciable property, this object is excluded from the depreciation group (subgroup). In this case, the total balance of this group (subgroup) can be left unchanged and continue to charge depreciation in the generally established manner.

The residual value of the milling machine as of January 1 of this year for the third depreciation group amounted to 640,000 rubles. In January, a lathe worth 146,000 rubles was put into operation. and the modernization of the milling machine was completed, with the useful life unchanged. The cost of modernization amounted to 120,000 rubles.

The useful life of the milling and turning machine in accordance with the 3rd group of depreciation was 3 years and 4 months - 40 months. Consider the procedure for calculating depreciation using these methods.

1. Linear method .

Depreciation rate: K = 1: 40 = 0.025.

Amount of depreciation for January: 640,000 · 0.025 = 16,000 rubles.

Amount of depreciation for February:

milling machine - (640,000 + 120,000) 0.025 = 19,000 rubles,

lathe - 146,000 0.025 = 3 650 rubles.

The total amount of depreciation for two months will be 38,650 rubles.

The residual value of the depreciable property as of March 1 of this year will amount to 867 350 rubles.

The depreciation rate is applied each time to the original cost, therefore the fixed asset is fully depreciated on a straight-line basis over 40 months until it is completely written off.

2. Non-linear method .

In January, the total balance will amount to 640,000 rubles. Amount of accrued depreciation: 35,840 rubles. (640,000 5.6 / 100). After depreciation is charged, the total balance of this depreciation group is 604,160 rubles. (640,000-35,840).

Since transactions were made in January that affect the value of the total balance, they will be taken into account when calculating depreciation for February. The depreciation amount for February will amount to RUB 48,728.96. [(604 160 + 146 000 + 120 000) · 5.6 / 100]. After calculating depreciation for February, the total balance of the third depreciation group as of March 1 of this year. amounted to 821 431.04 rubles. (640,000 - 35,840 - 48,728.96 + 146,000 + 120,000). The total amount of depreciation for two months is 84,568.96 rubles.

To reduce the tax burden, it is recommended to use nonlinear method depreciation charges if financial results activity of the organization is positive. By increasing depreciation charges almost twice as compared with the straight-line method, the total amount of expenses increases, the taxable base for income tax decreases, and, consequently, income tax. If there is a loss from financial and economic activities, it is advisable to use the straight-line method, since an increase in the amount of the loss will not have a direct impact on the tax burden.

Depreciation can also be charged at rates lower than those established by the decision of the head of the organization, enshrined in the accounting policy. The use of reduced rates is allowed only from the beginning of the tax period and throughout the entire tax period. Why would an organization use reduced rates?

In fact, it is convenient for enterprises that assume that the financial result will be unprofitable in the near future. In the next, in a profitable year, the depreciation rates can be increased.

For depreciable fixed assets with high energy efficiency used to work in an aggressive environment or increased shifts, as well as agricultural organizations and residents of a special economic zone, to the basic rate of depreciation is entitled to apply special coefficient no more than 2. For depreciable fixed assets that are the subject of the contract finance lease(leasing agreement), as well as those used only for the implementation of scientific and technical activities, a coefficient not higher than 3 can be applied to the basic rate of depreciation. At the same time, these provisions do not apply to fixed assets related to the first, second and third depreciation groups if depreciation is calculated on a non-linear basis.

According to article 264, the following expenses of the taxpayer are related to other expenses related to production and sale:

1) the amount of taxes and fees charged,

2) expenses for certification of products and services;

3) the amount of commission fees and other similar expenses for work performed by third-party organizations (services provided);

4) the amount of port and airfield dues, pilotage costs and other similar expenses;

5) expenses for ensuring normal working conditions and safety measures;

6) the costs of recruiting employees, including the costs of the services of specialized organizations for the selection of personnel;

7) expenses for the provision of services for warranty repair and maintenance, including deductions to the reserve for future expenses for warranty repair and warranty service;

8) rental (leasing) payments for leased (leased) property;

9) expenses for the maintenance of official transport (road, rail, air and other types of transport);

10) travel expenses;

11) expenses for legal and information services, etc.

A number of costs usually referred to as “Other costs” are discussed above (taxes, etc.). Therefore, this subsection refers to the costs attributed to the cost of production, but not specifically highlighted above. These include, in particular, awards for inventions and proposals for improvement. By economic content they are close to wages, but according to the current regulatory documents are not included in the wages fund.

Other costs include payments to third-party organizations for fire and security services, payments for emissions (discharges) of pollutants, lease payments in case of renting individual objects of the main production assets, as well as lease payments for financial leasing operations, amortization of intangible assets.

Payments for emissions (discharges) of pollutants into the environment are included in the cost of production only for the maximum permissible emissions (discharges). Payments for exceeding the maximum permissible norms are made at the expense of the profit remaining at the disposal of the enterprise.

Other costs include payment for communication services, computing centers, costs for services for certification of products, etc. To the extent that other costs are associated with certain features of taxation of profits, they were discussed above.

The exclusion from the proceeds from the sale of products (works, services) of all costs of the production and sale of these products makes it possible to determine the main part balance sheet profit- profit from the sale of products (works, services).

Cash method

Organizations (excluding banks), for which, on average for the previous four quarters, the amount of proceeds from the sale of goods (works, services) of these organizations, excluding value added tax and sales tax, did not exceed one million rubles for each quarter, have the right to take into account the date occurrence of income and expenses in accordance with article 273 of the Tax Code of the Russian Federation (cash method).

According to the cash method, the date of receipt of income (both from sale and non-sale) is the day of receipt of property (work, services) or property rights, or repayment of debt in another way. To determine the possibility of applying the cash basis, the organization calculates the above indicator on a quarterly basis by summing the revenue for the previous four quarters and dividing the amount by four. In the event that the obtained indicator turns out to be more than one million rubles, the taxpayer is obliged to take into account the income and expenses of the current tax period based on the accrual method starting from the beginning of this tax period and, accordingly, submit applications for additions and revised declarations for the past reporting periods.

Example:

Since the beginning of the tax period, the taxpayer has accounted for income and expenses on a cash basis (the average revenue indicator for the quarter in the previous year did not exceed 1 million rubles). To check the possibility of continuing to take into account income and expenses on a cash basis in the third quarter of 2002, the taxpayer, based on the results for the six months of 2002, should add up the proceeds from the sale of goods (works, services) (excluding VAT and other similar taxes) for the first half of 2002 and for the 3rd, 4th quarters of 2001.

The amount received is divided by 4 and, if the resulting indicator turns out to be more than one million rubles, then the taxpayer is obliged to submit an updated Declaration for the first quarter and for the first half of the year, based on the accounting of income and expenses that arose in 2002 on an accrual basis.

At the same time, even if, according to the results for 9 months, this indicator again becomes less than one million rubles, the taxpayer no longer has the right to take into account income and expenses on a cash basis in this tax period.

Newly created organizations, due to the fact that in previous periods they had no proceeds, they can use the cash method. At the same time, if during the current tax period the revenue exceeds four million rubles, then they must take into account the income and expenses of the current tax period based on the accrual method starting from the beginning of this tax period.

For the correct formation of the tax base for income tax, it is necessary to classify and group the income received by the taxpayer and the expenses incurred by him.

20 . Accrual method

To account for income and expenses when calculating taxable profit, taxpayers apply the accrual method. With this method, income and expenses are recognized in the reporting (tax) period in which they occurred, regardless of the actual receipt (payment) Money, other property (works, services) and (or) property rights.

The date of income from sale for taxpayers applying this method is the date of sale of goods (works, services, property rights). It should be borne in mind that such a date is the day of transfer of ownership of goods, determined in accordance with civil law. The date of the implementation of the works corresponds to the date of signing the document confirming the transfer of the results of these works. The date of sale of services is the day of rendering these services. And the date of the transfer of these rights to the acquirer should be recognized as the date of realization of property rights.

The dates of occurrence of other income under the accrual method are determined by p. 4-8 st. 271 of the Tax Code of the Russian Federation. Articles 316, 317 of the Tax Code of the Russian Federation clarified the dates of occurrence of specific types of income from sales and non-operating income.

Expenses are accounted for in the period to which they relate based on the terms of the transaction. That is, when expenses are incurred, the period of their accounting (occurrence) is determined by the relevant documents.

For example:

When purchasing a license for 3 years, expenses are included in the current period expenses on a monthly basis evenly at 1/36 of the total cost of the license.

If the period to which the expenses relate cannot be determined on the basis of documents, then these expenses refer to the period of their occurrence.

It should be noted that if the terms of the agreement provide for the receipt of income during more than one reporting period and the phased delivery of goods (works, services) is not provided, the income is distributed by the taxpayer independently, taking into account the principle of uniformity of recognition of income and expenses.

In this case, the price of the agreement can be distributed by the taxpayer between the reporting periods during which the agreement is executed in one of the ways - either evenly or in proportion to the share of actual expenses of the reporting period in total amount costs provided in the estimate.

In this case, the attribution of the incurred expenses to the expenses of the current reporting (tax) period is carried out in accordance with the generally established procedure.

In Art. Chapter 253 25 of the Tax Code of the Russian Federation provides a list of costs associated with the production and sale of products (works, services). These costs are classified by intended purpose and economic content (Figure 6.8).

Figure 6.8. Classification of costs associated with production and sales

By intended purpose production and distribution costs are divided as follows:

Costs associated with the production, storage and delivery of goods, performance of work or provision of services;

Expenses associated with the purchase and sale of goods;

The costs of maintaining, operating, repairing and maintaining fixed assets, as well as maintaining them in good condition;

Expenditures for the development of natural resources;

R&D expenses;

Compulsory and voluntary insurance costs;

Other costs associated with production and sales.

By economic content (economically elements) costs associated with production and sales are divided into

Material costs,

Labor costs,

Accrued depreciation and other expenses.

TO material costs, in particular, the following costs are included:

For the purchase of raw materials and (or) materials used in production;

For the purchase of tools, fixtures, inventory, instruments, laboratory equipment, overalls and other means of individual and collective protection, as well as other property that is not depreciable property;

For the purchase of components that are being assembled and (or) semi-finished products that undergo additional processing from the taxpayer;

For the purchase of fuel, water and energy of all types;

For the purchase of works and services of a production nature, performed by third-party organizations;

Consider the features of some types of costs.

In accordance with paragraphs. 3 p. 1 of Art. 254 of the Tax Code of the Russian Federation, material costs include the costs of purchasing tools, fixtures, inventory, instruments, laboratory equipment, overalls and other means of individual and collective protection, if their issuance is provided for by the legislation of the Russian Federation, which are not depreciable property. The cost of such property is included in the composition of material costs in full as it is put into operation.

The structure of material costs includes surplus inventories identified during the inventory, as well as property received during the dismantling or disassembly of fixed assets being decommissioned. They are included in material costs in the amount of income recorded by the taxpayer in the manner prescribed by clauses 13 and 20 of Art. 250 of the Tax Code of the Russian Federation (composition of non-operating income).

TO labor costs includes any accruals to employees in cash and (or) in-kind, incentive accruals and allowances, compensation accruals related to the work schedule or working conditions, bonuses and one-time incentive accruals, costs associated with the maintenance of these employees, provided for by the norms of the legislation of the Russian Federation, labor contracts (contracts) and (or) collective agreements.

According to Art. 129 Labor Code RF remuneration of employees is remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments (additional payments and incentive payments, bonuses and other incentive payments).

The composition of labor costs is established by Art. 255 of the Tax Code of the Russian Federation, according to which labor costs include:

1) any payments to employees in cash or in kind;

2) incentive charges and allowances. These include, in particular, bonuses for production results, premiums to tariff rates and salaries for professional skill, bonuses for high achievements in labor and other similar indicators;

3) compensation charges related to the work schedule or working conditions. These may include allowances for work in multi-shift mode, pay for work in difficult or unhealthy conditions, pay for work on weekends and holidays, surcharges for expanding service areas and other surcharges provided for by the legislation of the Russian Federation;

4) expenses related to the maintenance of employees (housing costs, utilities, food, workwear).

The main thing that needs to be borne in mind when forming the composition of labor costs for the purpose of taxing profits is the economic justification of these costs, i.e. the forms and systems of remuneration must comply with the norms of the legislation of the Russian Federation.

The list of expenses for labor remuneration is open, but when calculating the tax, only expenses are taken into account, which are confirmed by labor and collective agreements, which indicate the terms of remuneration.

Some peculiarities are included in labor costs of funds for voluntary insurance of employees.

Payments by employers for all types compulsory insurance are included in expenses for the purposes of taxation of profits in full, the only condition is that an insurance company has a license to carry out insurance activities.

In paragraph 16 of Art. 255 of the Tax Code of the Russian Federation provides a closed list of voluntary insurance contracts (non-state pension provision), the amounts of payments for which are recognized in labor costs for the purpose of taxation of profits.

The amounts of payments under non-state pension agreements concluded by employers in favor of their employees with non-state pension funds are referred to labor costs. Such payments (contributions) are included in expenses, provided that the pension scheme used by the employer provides for accounting pension contributions on the registered accounts of participants in non-state pension funds, but if insurance payments credited to the "joint and several account", they do not reduce the tax base. And one more important condition - contracts of non-state pension provision must provide for the payment of pensions until the funds on the participant's registered account are exhausted, but for a period of at least five years.

The composition of labor costs also includes the amount of payments (contributions) under voluntary pension insurance contracts when the participant and (or) the insured person reaches pension grounds. Such an agreement should provide for the payment of pensions for life.

The aggregate amount of payments (contributions) of employers paid under long-term life insurance contracts for employees, as well as pension insurance or non-state pension provision for employees, is recorded for tax purposes in an amount not exceeding 12% of the amount of labor costs.

Contributions under voluntary personal insurance contracts that provide for payment by insurers medical services insured employees are included in labor costs in an amount not exceeding 6% of the amount of labor costs.

When calculating the maximum amount of funds for insurance payments, the amounts of insurance payments under voluntary insurance contracts are not included in labor costs.

Contributions under voluntary personal insurance contracts in the event of death or disability in connection with the performance of labor duties are included in labor costs in an amount not exceeding 15 thousand rubles. per one insured employee.

1) costs associated with the manufacture (production), storage and delivery of goods, performance of work, provision of services, purchase and (or) sale of goods (work, services, property rights);
2) expenses for the maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (up-to-date) condition;
3) expenses for the development of natural resources;
4) expenses for research and development;

2. The costs associated with production and (or) sale are subdivided into:
1) material costs;
2) labor costs;

4) other expenses.
3. Specifics of determining the costs of banks, insurance organizations, non-state pension funds, consumer cooperation organizations, professional market participants valuable papers and foreign organizations are established taking into account the provisions of Articles 291, 292, 294, 296, 297, 299, 300, 307, 308, 309 and 310 of this Code.
(Clause 3 as amended by Federal Law of 29.05.2002 N 57-FZ)
Commentary on Article 253
This article provides a generalized list and grouping of costs that relate to costs associated with production and sale, that is, those costs that were previously called "the cost of products (goods, works, services)".
The article provides two types of classification of these costs. On the one hand, the costs associated with production and sales include (classification No. 1):
1) costs associated with the manufacture (production), storage and delivery of goods, performance of work, provision of services, purchase and (or) sale of goods (work, services, property rights);
2) expenses for the maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (up-to-date) condition;
3) expenses for the development of natural resources;
4) expenses for research and development;
5) expenses for compulsory and voluntary insurance;
6) other costs associated with production and (or) sale.
On the other hand, the costs associated with production and (or) sale are subdivided into (classification N 2):
1) material costs;
2) labor costs;
3) the amount of accrued depreciation;
4) other expenses.
These classifications are neither complementary nor revealing to each other. The practical significance of classification No. 1 is not clear at all, since further in Art. 318, when dividing costs into direct and indirect, only the concepts established in the classification N 2 are used.
In the subsequent articles of this chapter of the Code, each of the components of this list and grouping is considered in more detail.