What is meant by tax accounting in an organization, what is its essence and what are its functions, we told in. We will tell you about the procedure for maintaining tax accounting in this material.

Tax accounting

We noted that in its main meaning, tax accounting is understood as a system of generalizing information to determine the tax base for income tax. It is in this sense that the term "tax accounting" is used in the Tax Code of the Russian Federation. However, in practice, tax accounting is carried out not only for income tax, but also for other taxes, fees, insurance premiums. So, organizations keep tax records, for example, for VAT and STS, UTII and personal income tax.

At the same time, the principles of tax accounting applied by the organization should ensure the completeness and reliability of the determination of taxable indicators, taking into account the requirement of rationality.

Specific options for maintaining tax accounting are established by the organization in the event that certain issues are not properly regulated or the current tax legislation provides for variability. The selected rules for organizing accounting for taxes and fees are approved in the tax accounting policy, which can be either part of the general accounting policy of the organization, or a separate document - the accounting policy for tax purposes.

Since tax accounting and tax planning in an organization are closely interconnected, an analysis of the applied methods and rules of tax accounting can lead to their revision and approval of new ones. However, it is necessary to take into account the restrictions that tax legislation imposes on changing the methods and rules used by the organization in tax accounting. So, for example, the transition from the non-linear method of calculating depreciation of fixed assets to the linear method is allowed no more than once every 5 years (clause 1 of article 259 of the Tax Code of the Russian Federation).

Tax accounting in an organization by example

When specific methods and forms of tax accounting are not provided, the organization has the right to independently choose the most convenient for it, taking into account the specifics of the activity and the peculiarities of functioning. At the same time, for example, for the purposes of maintaining tax accounting for income tax, an organization can use the Recommendations of the Ministry of Taxes and Duties of the Russian Federation "The Tax Accounting System Recommended by the Ministry of Taxes and Tax Collection of Russia for calculating profits in accordance with the norms of Chapter 25 of the Tax Code of the Russian Federation."

Examples of what needs to be fixed in the tax accounting policy can be found in ours.

How to combine accounting and tax accounting

I.V. Pedchenko
expert of the magazine Russian Tax Courier
Posted: Russian tax courier. - 2002 N 8
www.rnk.ru

Tax accounting introduced by Chapter 25 of the Tax Code of the Russian Federation raises many questions from accountants: how to keep it, can it be combined with accounting, can tax accounting be kept instead of accounting, can accounting profit be adjusted for tax purposes, like last year? In the proposed article, the author tried to answer these questions.

Organization of the tax accounting system

According to Art. 313 of the Tax Code of the Russian Federation, tax accounting is a system for generalizing information to determine the tax base for income tax based on data from primary documents grouped in accordance with the procedure established by the Tax Code of the Russian Federation.

The main principle of tax accounting is to group these primary documents into analytical registers in accordance with the requirements of tax, and not accounting legislation to form a tax base for income tax and fill out a tax return. At the same time, in the Methodological Recommendations on the Application of Chapter 25 "Corporate Profit Tax" of the second part of the Tax Code of the Russian Federation, approved by order of the Ministry of Taxes and Duties of Russia dated February 26, 2002 N BG-3-02 / 98 (hereinafter referred to as the Methodological Recommendations), it is explained that in in some cases, tax accounting data can be obtained from accounting registers. This is possible if the procedure for grouping and accounting for objects and business transactions for tax purposes, provided for by Articles of Chapter 25 of the Tax Code of the Russian Federation, corresponds to the order of grouping and reflection in accounting established by the accounting rules. In this case, the organization must declare which of the accounting registers are the source of tax accounting data.

Each enterprise must independently organize a tax accounting system, fixing its provisions in accounting policies for tax purposes. The tax accounting system should ensure the procedure for the initial registration of the facts of economic activity, the attribution of these facts to the corresponding income or expenses and the formation of indicators of the tax return. According to the Methodological Recommendations, when organizing the tax accounting system, it should be possible to control the correctness of the formation of indicators taken into account when calculating the tax base, that is, the "transparency" of the formation of indicators from the primary document to the tax return.

Tax accounting data is based on primary accounting documents (including an accountant's certificate), analytical tax accounting registers and the calculation of the tax base (Article 313 of the Tax Code of the Russian Federation).

Analytical tax registers are development tables, statements, journals, in which the data of primary accounting documents are grouped to form a tax base for income tax without being reflected in the accounting accounts. They can be conducted both on paper and in electronic form. According to Art. 314 of the Tax Code of the Russian Federation, the forms of tax accounting registers and the procedure for reflecting analytical data of tax accounting, data of primary accounting documents in them are developed by the taxpayer independently and are established by annexes to the accounting policy of the organization for tax purposes. At the same time, the forms of analytical tax accounting registers must necessarily contain the following details established by Art. 313 of the Tax Code of the Russian Federation:

Register name;

Period (date) of compilation;

Measures of the transaction in kind (if possible) and in monetary terms;

Name of business transactions;

Signature (signature decryption) of the person responsible for the preparation of these registers.

The Ministry of Taxes and Duties of Russia made it easier for accountants to create their own tax registers by developing a tax accounting system љ recommended for calculating profits.

It should be noted that the tax accounting registers developed by the Ministry of Taxes and Levies of Russia establish the methodological principles of tax accounting and the formation of tax register indicators. The developed registers can be expanded, supplemented, divided or transformed in another way, taking into account the specifics of the activities of a particular organization. In addition, organizations have the right to develop their own tax registers without using the registers recommended by the Ministry of Taxes and Duties of Russia.

Different approaches to tax accounting

It is known that the overwhelming majority of accountants and business leaders are strongly negative about the introduction of tax accounting. Nevertheless, since Chapter 25 of the Tax Code of the Russian Federation came into force, that is, acquired the force of law, its provisions, including those on tax accounting, must be complied with. Debate from the plane "why is this necessary?" should be translated into the plane "how to do it with minimal effort?"

In practice, accountants try to use different approaches to tax accounting.

1. Tax accounting is kept completely separate from accounting.

This approach is used mainly by large organizations for which the calculation of taxable profit is a difficult task. As a rule, such organizations have specialized divisions that keep tax records.

When using this method, on the basis of the same primary documents, absolutely unrelated accounting registers and tax accounting registers are formed separately from each other.

2. Tax accounting is carried out instead of accounting.

The essence of this approach is that accounting is carried out using the current Chart of accounts of accounting approved by order of the Ministry of Finance of Russia dated 31.10.2000 N 94n (hereinafter referred to as the accounting Chart of accounts), but income and expenses are grouped in accounting accounts in accordance with the requirements of the chapter 25 of the Tax Code of the Russian Federation. This position is often held by accountants of organizations (usually small ones) who keep accounting records only for calculating taxes. They do not take loans from banks, they have no investors, therefore financial statements are submitted only to tax authorities and state statistics bodies. They motivate their position by the fact that the tax authorities are only interested in the correctness of the calculation of taxes, so there is no need to burden the accounting staff with maintaining also classical accounting, which, as it were, becomes unnecessary.

However, according to Art. 13 of the Federal Law of 21.11.96 N 129-FZ "On Accounting", all organizations are obliged to draw up financial statements based on synthetic and analytical accounting data and submit them to the founders, members of the organization or owners of its property, as well as to the territorial bodies of state statistics at their place registration. In addition, accounting should reflect the real financial position of the organization, which is of interest not only to managers, but also to shareholders and other interested users of accounting statements.

3. Tax accounting is carried out within the framework of accounting.

A feature of this approach is the adaptation for tax accounting of the accounting Chart of Accounts, that is, a revision of the procedure for analytical accounting of income and expenses, which is maintained on subaccounts to accounting accounts, and maintaining both accounting and tax accounting in one chart of accounts. But due to the frequent discrepancy between the amounts of the same income and expenses and the dates of their acceptance for accounting in accounting and tax accounting, the author believes that it is not possible to combine the two accounts in one.

4.љ Profits derived from accounting records are adjusted for tax purposes.

Proponents of this approach suggest calculating profits for tax purposes in the same way as last year. They motivate their position as follows.

The tax accounting system is organized by the taxpayer independently (Article 313 of the Tax Code of the Russian Federation), the forms of tax accounting registers and the procedure for reflecting analytical data of tax accounting and data of primary documents in them are also developed by the taxpayer independently (Article 314 of the Tax Code of the Russian Federation). Therefore, tax ledgers can consist of accounting ledgers and a single additional ledger - a ledger for adjusting accounting profit for tax purposes.

This procedure does not violate the requirements of the Tax Code. The adjustment register is nothing more than last year's Certificate on the procedure for determining the data reflected in line 1 of the Calculation of income tax (of course, revised taking into account the requirements of Chapter 25 of the Tax Code of the Russian Federation). In other words, the adjustment register should reflect the difference between the data of accounting and tax accounting in cases where such a difference arises.

The application of this method by larger organizations is very problematic. The fact is that in the first quarter such organizations may be able to successfully apply this method, but in the second, third and fourth quarters it will become more and more difficult. It will be necessary to take into account the adjustments of all sorts of indicators not only during the quarter, but also on the opening balances, that is, to correct the adjustments made earlier. With such a volume of corrective work, one can easily get confused and make mistakes, which will be very difficult to identify, since this is not a balance sheet, in which an asset should equal a liability.

5. Tax accounting is maintained in a separate tax Chart of Accounts.

This approach is a compromise between the first and third methods. It consists in the addition of "tax" accounts to the accounting Chart of Accounts, on which income and expenses are accounted for in the context of the requirements of Chapter 25 of the Tax Code of the Russian Federation. Entries on tax accounts are made according to the rules provided for off-balance sheet accounts of the accounting chart of accounts.

The turnovers and balances on these accounts are not reflected in the accounting registers and financial statements. In this case, the accountant can, when carrying out any operation in accounting, simultaneously make an entry on the corresponding subaccount of the tax account.

In this case, analytical tax registers will be cards or order magazines for tax accounts for the reporting (tax) period, if they contain the details listed in Art. 313 of the Tax Code of the Russian Federation.

This is convenient for accountants who keep records on a computer using accounting software. They must add additional tax accounts to the accounting entry schemes for business transactions and draw up new algorithms for business transactions in cases where accounting and tax accounting of the same transactions are conducted in different ways.

It should be noted that the developers of most accounting computer programs followed the same path. True, now any computer programs for tax accounting are still far from perfect, but the developers are not to blame for this. The fact is that until the ambiguities and contradictions contained in Chapter 25 of the Tax Code of the Russian Federation are eliminated at the legislative level, the developers of computer programs will not be able to put into practice its individual provisions.

According to the author, this method is optimal for small and medium-sized enterprises, where both accounting and tax accounting are carried out by the accounting department without the involvement of additional specialists. It is discussed in more detail below.

Tax accounting accounts

It is proposed to make entries on the accounts of tax accounting by analogy with the off-balance accounts of the accounting Chart of Accounts, that is, to reflect the increase in indicators on the debit of the accounts, and their decrease on the credit. Tax account numbers are basically the same as the corresponding accounting account numbers, but start with the letter "H". The principle of double entry is not applied in tax accounts, as well as on off-balance sheet accounts in accounting. When opening subaccounts to tax accounts, the principle by which the tax declaration is filled out is taken as a basis. An analytical register is maintained for each tax account (subaccount) in compliance with the requirements of Art. 313 of the Tax Code of the Russian Federation. If necessary, it is possible and necessary to maintain additional analytical registers.

Example 3

LLC "Alitar" sold on March 1, 2002 (one month after the due date of payment from the buyer) љ its receivables for the shipped products in the amount of 10,000 rubles. for 8000 rubles.

The following entries will be made for tax accounts.

Debit Н90.1.8 "Revenue from the sale of the right of claim after the due date" - 8000 rubles. - debit turnover on the account H90.1.8 for the reporting (tax) period is reflected in line 090 of Appendix No. 1 to sheet 02 of the tax declaration;

Debit H90.2.30 "The value of the exercised right of claim after the due date" - 10,000 rubles. - debit turnover on the account H90.2.30 for the reporting (tax) period is reflected in line 220 of Appendix No. 2 to sheet 02 of the tax declaration;

Debit Н97.2.5 "Loss on transactions of assignment of the right of claim after the due date of payment on the basis of clause 2 of article 279 of the Tax Code of the Russian Federation" - 2000 rubles. - is determined as the difference between the amounts reflected in the accounts H90.1.8 and H90.2.30 for a specific transaction. The difference between debit turnovers on accounts Н90.1.8љ and Н90.2.30 for the reporting (tax) period is reflected in line 270 of Appendix No. 2 to sheet 02 of the tax declaration;

- 1000 rubles. - half of the resulting loss is written off from deferred expenses;

Debit Н91.2.2 "Loss on transactions of assignment of the right of claim after maturity on the basis of clause 2 of article 279 of the Tax Code of the Russian Federation, relating to the current period" - 1000 rubles. - 50% of the amount of loss related to the 1st quarter of 2002. Debit turnover on the account H91.2.2

Credit N97.2.5 "Loss on transactions of assignment of the right of claim after maturity on the basis of clause 2 of article 279 of the Tax Code of the Russian Federation" - 1000 rubles. - 50% of the amount of the resulting loss is deducted from prepaid expenses after 45 days;

Debit Н91.2.2 "Loss on transactions of assignment of the right of claim after maturity on the basis of clause 2 of article 279 of the Tax Code of the Russian Federation, relating to the current period" - 1000 rubles. - 50% of the amount of loss related to the II quarter of 2002. Debit turnover on the account H91.2.2 for the reporting (tax) period is reflected on line 041 of sheet 02.

In a similar way, entries on tax accounts are made when conducting other business transactions.

Losses from certain transactions do not deduct the tax base of the current year, but are carried over to future tax periods. These include, for example: losses from the sale of securities - both traded and not traded on the organized market (Article 280 of the Tax Code of the Russian Federation); losses from the sale of financial instruments of forward transactions that are not traded on the organized market (Article 304 of the Tax Code of the Russian Federation); losses of service industries and farms from the sale of goods (works, services) (subparagraph 32 of paragraph 1 of article 264 of the Tax Code of the Russian Federation). Moreover, the aggregate amount of the transferred loss in any reporting (tax) period cannot exceed 30% of the tax base (clause 2 of article 283 of the Tax Code of the Russian Federation).

In particular, losses from operations with financial instruments of futures transactions that are not traded on an organized market and with securities (both traded and not traded on an organized market) do not reduce the tax base of the reporting (tax) period. Profit from operations with the same categories of securities obtained over the next ten years can be directed to cover them.

Losses on objects of service industries and farms in tax accounts are reflected as follows:

Debit Н90.1.9 "Revenue from the sale of goods (works, services) on objects of service industries and farms, including objects of housing and communal services and socio-cultural sphere" - turnover on account debit H90.1.9 for the reporting (tax) period is reflected in line 100 of Appendix No. 1 to sheet 02 of the tax declaration;

Debit Н90.2.31 "Expenses of the current period incurred by service industries and farms when they sell goods (works, services)" - turnover on account debit H90.2.31 for the reporting (tax) period is reflected in line 230 of Appendix No. 2 to sheet 02 of the tax declaration;

Debit Н99.1.3љ "Loss of the current period for objects of service industries and farms" --determined as the difference between the debit turnovers of the accountsљ H90.2.31 and H90.1.9 in the context of specific transactions, if the costs of a specific transaction are greater than the income on it. Otherwise, the entry on the debit of the account H99.1.3 not done. Account debit turnover H99.1.3 for the reporting (tax) period is reflected in lines 280 and 290 of Appendix No. 2 to sheet 02 of the tax declaration.

At the end of the current year, a final entry is made on the accountљ H99.1.3 and the amount of the loss is transferred to the account H99.2.1:

Credit N99.1.3 "Loss of the current period for objects of service industries and farms" - for the amount of turnover for the current year on the debit of this account (closing an account H99.1.3)

and at the same time for the same amount

Debit Н99.2.1 "Loss of previous years for objects of service industries and farms".

In the next ten years, in the event of receiving profit from service industries and farms, the organization can direct this profit (no more than 30% of the tax base of the reporting (tax) period) to pay off losses from the activities of service industries and farms. The following entries will be made on tax accounts:

Credit N99.2.1 "Loss of previous years on objects of service industries and farms"

and at the same time for the same amount

Debit Н90.2.32 "The amounts of losses of previous years on objects of service industries and farms, taken into account in the reduction of the profit of the current period received from the specified types of activities" - turnover on account debit H90.2.32 for the reporting (tax) period is reflected in line 300 of Appendix No. 2 to sheet 02 of the tax declaration.

At the end of the tax period (year), all tax accounts except accountsљ H01--H05, H10, H41, as well as H97"Deferred expenses" and H99.2"Losses of previous years" are closed.

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The opinion of a specialist of the Ministry of Taxes and Tax Collection of Russia

The author rightly noted that in the overwhelming majority of cases, tax accounting on the basis of accounting will either lead to an incorrect calculation of taxable profit, or distort the indicators of financial statements so much that it will cease to meet its purpose.

At the same time, the author proposes to generalize tax accounting information on "tax" accounts, the procedure for keeping records on which is similar to the procedure used for off-balance sheet accounts of the Chart of Accounts, that is, double entry is not required.

In this case, in fact, we are talking about register accounts that are not directly related to accounting, and therefore their correspondence to the numbers of accounting accounts, in our opinion, does not carry a semantic load, but only allows accountants to more easily adapt to the new tax accounting system.

The author does not provide a consistent system of keeping records in registers (under what circumstances, what data and in which register should be reflected for a particular operation), the analysis of which would allow to draw a conclusion about the compliance of this system with the goals and objectives of tax accounting.

It should be noted that the list of necessary registers and indicators given by the author is narrower than the list of registers and indicators recommended by the Ministry of Taxes and Tax Collection of Russia (for example, the goods registration register does not contain the direction of use of the goods and the accounting object required if the goods are disposed of for other reasons than as a result of implementation).

O.G. Lapina

Tax Adviser of the Russian Federation, III rank

: The income tax declaration was approved by order of the Ministry of Taxes and Duties of Russia dated 07.12.2001 N BG-3-02 / 542.

<3>: Expenses recorded on the sub-accounts of account H90.2 are reflected in the corresponding lines of the tax declaration only within the established standards, and direct expenses - minus a part of direct expenses allocated to the balance of work in progress, the balance of finished products, goods shipped and shipped, but not sold products as of the reporting date. The calculation of standards and the distribution of direct costs can be drawn up with an accountant's certificate or a special register-calculation.

ї Russian tax courier
ї Publishing and consulting company "Status Quo 97"

The relevance of the research topic is determined by the following provisions. Taxation is an area that concerns almost everyone: the state, society as a whole, and each taxpayer separately.

For the state, taxes are a matter of existence. They are the main source of income for him, providing funding for his activities. The funds collected through taxes go to the budget or other monetary funds of the state. From there, they are spent on maintaining the state apparatus, ensuring the country's defense and maintaining law and order, financing government programs, paying salaries to public sector workers, including teachers, doctors, and cultural workers. Insufficient funds collected through taxes, ineffectiveness of the tax system, massive tax evasion - immediately affect the "well-being" of the state. And through this - on the "well-being" of society and the population.

Almost everyone is connected with taxes: organizations, entrepreneurs, and just ordinary citizens who are taxpayers. Moreover, they are connected with taxes in a very tough and sensitive way - taxes empty their pockets.

The withdrawal of the income of entrepreneurs through taxes deprives them of incentives to continue their activities, undermines the financial base of production and reduces its investment opportunities, increases the cost of goods and, ultimately, their price. This, creating difficulties with the sale, adversely affects the competitiveness of goods in the market, forcing entrepreneurs either to go into the shadow economy, or even to leave business altogether.

Taxation of individuals, not to mention the fact that it lowers their standard of living, leads to a reduction in the purchasing power of the population. And this worsens the general economic situation in the country - goods are not in demand, forcing manufacturers to curtail production. The economy is falling into a state of stagnation.

As a result, taxes, at least in the case when they exceed a certain amount, providing the state with the necessary funds, at the same time act as a cause leading the country's economy to collapse, and its population to impoverishment. In this situation, the state, instead of being a subject serving society and helping it in its existence and development, turns into a force hostile to society and bringing harm to it.

The harm caused to the economy and society by an ill-conceived tax policy of the state can be incomparable with the harm caused by war or a hostile invasion.

Taxation is always a close intertwining and interaction of economic and legal principles, inseparable from each other. Studies of theoretical problems, carried out from the standpoint of only one science (economic or legal), which takes place for the most part, are always one-sided and therefore always inaccurate.

Taxes are a very sharp and socially dangerous tool that the state should use very carefully and thoughtfully and, of course, on a scientific basis.

Research objectives:

- to consider the features of the organization of tax accounting in organizations that perform work and provide services;

- describe the procedure for maintaining tax accounting in organizations that perform work and provide services;

The theoretical basis is the works of such authors as A.V. Voronin, E.N. Grisimova, D.K. Gruzina, L.V. Dukanich, L.S. Ivchenov, E.N. Evstigneeva, E.M. Kalinina, Medvedev A.N., Moshkov Yu.L., Osetrova N.I., Parkhacheva M.A., Perminova E., Somoev R.G. and etc.

According to Article 313 of the Tax Code of the Russian Federation, tax accounting is a system for summarizing information to determine the tax base for income tax based on data from primary documents grouped in accordance with the procedure established by the Tax Code of the Russian Federation.

The main principle of tax accounting is to group these primary documents into analytical registers in accordance with the requirements of tax, and not accounting legislation to form a tax base for income tax and fill out a tax return. If the procedure for grouping and accounting for objects and business transactions for tax purposes, provided for in Chapter 25 of the Tax Code of the Russian Federation, corresponds to the procedure for grouping and reflection in accounting established by the accounting rules, accounting registers can be used as tax registers.

If the accounting registers contain insufficient information to determine the tax base in accordance with the requirements of Chapter 25 of the Tax Code of the Russian Federation, the taxpayer has the right to independently supplement the applied accounting registers with additional details, thereby forming tax accounting registers, or maintain independent tax accounting registers (Article 313 of the Tax Code RF).

Each enterprise must independently organize a tax accounting system, fixing its provisions in accounting policies for tax purposes. The tax accounting system should ensure the procedure for the initial registration of the facts of economic activity, the attribution of these facts to the corresponding income or expenses and the formation of indicators of the tax return. When organizing the tax accounting system, it should be possible to control the correctness of the formation of indicators taken into account when calculating the tax base, that is, the "transparency" of the formation of indicators from the primary document to the tax return. Tax accounting data is based on primary accounting documents (including an accountant's certificate), analytical tax accounting registers and the calculation of the tax base (Article 313 of the Tax Code of the Russian Federation).

In practice, accountants try to use different approaches to tax accounting.

1. Tax accounting is kept completely separate from accounting. This approach is used mainly by large organizations for which the calculation of taxable profit is a difficult task. As a rule, such organizations have specialized divisions that keep tax records. When using this method, on the basis of the same primary documents, absolutely unrelated accounting registers and tax accounting registers are formed separately from each other.

2. Tax accounting is carried out instead of accounting. The essence of this approach lies in the fact that accounting is carried out using the current Chart of accounts of accounting approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n (hereinafter referred to as the accounting Chart of accounts), but income and expenses are grouped in accounting accounts in accordance with the requirements of Chapter 25 Tax Code of the Russian Federation. This position is often held by accountants of organizations (usually small ones) who keep accounting records only for calculating taxes. They do not take loans from banks, they have no investors, therefore financial statements are submitted only to tax authorities and state statistics bodies. They motivate their position by the fact that the tax authorities are only interested in the correctness of the calculation of taxes, so there is no need to burden the accounting staff with maintaining also classical accounting, which, as it were, becomes unnecessary.

However, according to Article 13 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting", all organizations are obliged to draw up financial statements based on synthetic and analytical accounting data and submit them to the founders, members of the organization or owners of its property, as well as to the territorial bodies of state statistics at the place of their registration. In addition, accounting should reflect the real financial position of the organization, which is of interest not only to managers, but also to shareholders and other interested users of accounting statements. It should also be noted that the average annual property value, which is the basis for calculating property tax, is calculated based on the balances of the accounting accounts. If, instead of accounting, tax accounting is kept, these balances will be distorted, and the property tax will be calculated incorrectly with all the ensuing consequences for the taxpayer.

3. Tax accounting is kept within the framework of accounting. A feature of this approach is the adaptation of the accounting Chart of Accounts for tax accounting, that is, a revision of the procedure for analytical accounting of income and expenses, which is maintained on subaccounts to accounting accounts, and maintaining both accounting and tax accounting in one Chart of Accounts. But due to the frequent discrepancy between the amounts of the same income and expenses and the dates of their acceptance for accounting in accounting and tax accounting, it is believed that it is not possible to combine two accounts in one.

4. Profits derived from accounting records are adjusted for tax purposes. Proponents of this approach propose to calculate profit for tax purposes in the same way as before 2002. They motivate their position as follows. The tax accounting system is organized by the taxpayer independently (Article 313 of the Tax Code of the Russian Federation), the forms of tax accounting registers and the procedure for reflecting analytical data of tax accounting and data of primary documents in them are also developed by the taxpayer independently (Article 314 of the Tax Code of the Russian Federation). Therefore, tax ledgers can consist of accounting ledgers and a single additional ledger - a ledger for adjusting accounting profit for tax purposes. This procedure does not violate the requirements of the Tax Code. The adjustment register is nothing more than a certificate on the procedure for determining the data reflected in line 1 of the calculation of income tax (of course, revised taking into account the requirements of Chapter 25 of the Tax Code of the Russian Federation). In other words, the adjustment register should reflect the difference between the data of accounting and tax accounting in cases where such a difference arises.

This method can only be used by small organizations in which the differences between accounting and tax accounting are minimal. It is very problematic for larger organizations to use this method: they may be able to successfully apply this method in the first quarter, but it will become more difficult in the second, third and fourth quarters. It is necessary to take into account the adjustments of all kinds of indicators not only during the quarter, but also on the opening balances, that is, to correct the adjustments made earlier. With such a volume of corrective work, it can be easy to get confused and make mistakes, which will be very difficult to identify, in contrast to the balance sheet, in which the asset must equal the liability.

5. Tax accounting is maintained in a separate tax Chart of Accounts. This approach is a compromise between the first and third methods. It consists in the addition of "tax" accounts to the accounting Chart of Accounts, in which income and expenses are accounted for in the context of the requirements of Chapter 25 of the Tax Code of the Russian Federation. Entries on tax accounts are made according to the rules provided for off-balance sheet accounts of the accounting chart of accounts. The turnovers and balances on these accounts are not reflected in the accounting registers and financial statements. In this case, the accountant can, when carrying out any operation in accounting, simultaneously make an entry on the corresponding subaccount of the tax account.

In this case, analytical tax registers will be cards or order magazines for tax accounts for the reporting (tax) period, if they contain the details listed in Article 313 of the Tax Code of the Russian Federation. This is convenient for accountants who keep records on a computer using accounting software. They must add additional tax accounts to the accounting entry schemes for business transactions and draw up new algorithms for business transactions in cases where accounting and tax accounting of the same transactions are conducted in different ways. The developers of most accounting computer programs have followed the same path.

This method is optimal for small and medium-sized enterprises, in which both accounting and tax accounting are carried out by the accounting department without the involvement of additional specialists.

2. FEATURES OF TAX ACCOUNTING IN ORGANIZATIONS PROVIDING WORKS AND SERVICES

2.1. Formation of expenses

Tax accounting of the income of firms performing work and providing services is carried out in the usual manner. The proceeds from the sale of finished goods are included in the sales proceeds.

The costs of firms performing work and providing services are divided by:

- on straight lines;

- for indirect.

Direct costs include (clause 1 of article 318 of the Tax Code of the Russian Federation):

- for the purchase of raw materials and materials that are used in the production process of products (performance of work, provision of services);

- for the purchase of components and semi-finished products necessary for the production of products (performance of work, provision of services);

- for the remuneration of the main production personnel, UST and payments for compulsory pension insurance, calculated from their wages;

- associated with the accrual of depreciation on fixed assets for production purposes.

The remaining costs (except for non-operating costs) are considered indirect.

The taxable profit of the company is reduced only by those direct costs that are attributed to the products sold. Indirect and non-operating expenses are taken into account in taxation in full. Whether they relate to the products sold or not is irrelevant.

From January 1, 2006, the Tax Code allows firms to exercise their right to depreciation premiums in tax accounting. That is, to take into account the costs of capital investments at a time in the amount of no more than ten percent of the original cost of fixed assets (clause 1.1 of article 259 of the Tax Code of the Russian Federation).

The depreciation premium is included in the expenses of the period in which the fixed asset began to be depreciated (clause 3 of article 272 of the Tax Code of the Russian Federation). It is a right, not an obligation, to use this benefit.

Therefore, the use of the depreciation bonus must be consolidated in the accounting policy of the company.

The full amount of the amortization premium is recognized as an indirect expense. It is not necessary to distribute it to the balance of work in progress, since the organization has the right to include the amount of the premium in the expenses of the reporting (tax) period (clause 1.1 of article 259 of the Tax Code of the Russian Federation). This is exactly what the Ministry of Finance of Russia thinks (Letter dated September 28, 2006, No. 03-03-02/230).

Direct and indirect costs are allocated only to organizations using an accrual basis. Firms operating on a cash basis do not make such a division. After all, their taxable profit is reduced by all paid expenses.

The firm has the right to independently determine the composition of direct costs associated with production (Article 318 of the Tax Code of the Russian Federation). This means that the organization has the right to expand or reduce the list of direct costs established by the Tax Code of the Russian Federation. This provision of Art. 318 of the Tax Code aims to bring the accounting and tax accounting of a firm closer together. Therefore, the composition of direct expenses in tax accounting should be determined by analogy with the procedure used by the organization for accounting purposes (Letter of the Ministry of Finance of Russia dated March 2, 2006 N 03-03-04 / 1/176). The same Letter says that organizations with a long production cycle (for example, in the field of construction), when determining the composition of direct costs, need to be guided by the list given in paragraph 1 of Art. 318 of the Tax Code.

Expanding the list makes it possible to make the lists of direct costs the same in both accounting and tax accounting. And, as a result, to avoid differences between accounts.

However, expenses reclassified from indirect to direct expenses will no longer immediately reduce taxable profit. They will need to be written off in parts.

Usually, organizations expand the list of direct costs at the expense of costs:

- for the services of third-party organizations directly related to the production of products (for example, the cost of processing raw materials on a tolling basis, for subcontracting work, etc.);

- for rent and utility bills for production facilities;

- for insurance of production equipment and premises;

- for containers and packaging of finished products, etc.

Reducing the list of direct costs will help save on income tax, since indirect costs, unlike direct ones, can be immediately written off as a decrease in taxable profit. In this case, the differences between the accounts, most likely, cannot be avoided.

In any case, it is necessary to take into account that tax accounting must be reliable (Article 313 of the Tax Code of the Russian Federation). Therefore, it is impossible to change the list of direct costs unreasonably. When making a decision, you need to assess how these costs affect economic activities. And first of all, rely on the industry affiliation of the organization.

A specific list of direct costs must be fixed in the accounting policy for tax purposes.

Many businesses (both manufacturing and performing work or providing services) can effortlessly convert direct costs into indirect ones. This can be done by pp. 6 p. 1 of Art. 254 of the Tax Code. He refers to indirect material costs for the performance of work and the provision of production services for the company by its structural divisions. In this case, we are talking about any divisions (workshops, departments, etc.), and not just about isolated ones.

Any production process, just like the process of performing work, can, if necessary, be divided into separate operations, works and services. Moreover, each of them can be assigned to a specific subdivision (department, workshop, etc.) of the company. For example, when a firm receives an order to perform some work, it sends it to its first division. It performs the first stage of work and transfers the result to the second department. The second performs its part of the work and transfers the result to the third.

The third department, if it is the last in the chain, finishes work and delivers the finished result.

Each of the divisions has costs, which are Art. 318 of the Tax Code refers to direct. These are the amounts of equipment depreciation, materials used, the salary of the employees involved in the performance of work, the unified social tax accrued on it and pension contributions.

However, in accordance with paragraphs. 6 p. 1 of Art. 254 of the Tax Code, each division performed work or services of a production nature for the company. This means that all his costs for performing his part of the work can also be attributed to indirect costs.

In such cases, paragraph 4 of Art. 252 of the Tax Code leaves the choice of the group of expenses for the company. This means that it is entirely possible to include these costs as indirect costs.

The main thing is to consolidate your choice in accounting policy. And do not forget to formalize the performance of work and the provision of services of a production nature by internal acts of acceptance and transfer. After all, it is the moment of signing such an act, paragraph 2 of Art. 272 of the Tax Code calls the date of write-off of these expenses.

However, there is one limitation here. This method is inapplicable for departments that create semi-finished products, which other departments then use to produce finished products, since the semi-finished product produced by one of the departments (workshops) cannot be considered the result of work performed by it for another department, since in this case the production result is transferred between departments. And in pp. 6 p. 1 of Art. 254 of the Tax Code refers to individual production operations.

Obviously, this method is not suitable for firms with divisions, each of which produces a finished product, which is then sold to the outside.

Firms that provide services can deduct taxable profits by the full amount of their direct costs. Whether these costs relate to the services provided or not does not matter (clause 2 of article 318 of the Tax Code of the Russian Federation). Firms that perform work do not have such a privilege. They must calculate the cost of the "unfinished" at the end of each month.

It is the right, not the obligation, of such companies to reduce taxable income by the full amount of their direct costs.

At the same time, those firms that provide services can be written off all their costs at once and generally divided into direct and indirect. After all, if, for example, such an organization in any period does not have income from sales, then in this period it will be able to write off only the amount of its indirect costs. Therefore, accounting for direct costs is still necessary for firms providing services.

The composition of such expenses must be spelled out in the accounting policy for tax purposes.

In the composition of costs that reduce taxable profit, firms performing work and services include only direct costs that relate to the work performed. Direct costs that relate to work in progress (that is, work that is started but not completed) does not deduct taxable income.

Firms independently determine the procedure for the distribution of direct costs for unfinished work and for completed work. The chosen procedure must be fixed in the accounting policy of the company. It should be applied for at least two tax periods.

To calculate the cost of "unfinished" use one or another economically justified indicator. Firms involved in the execution of work, the cost of "unfinished" at the end of the month is usually determined on the basis of data on the contractual cost of work.

Consider the following example. LLC "Passive" performs installation work. At the end of last year, work under one contract had not been completed (the customer did not sign the certificate of completion). According to tax accounting data, the cost of the "unfinished" as of January 1 of the reporting year amounted to 150,000 rubles. In January of the reporting year, 12 contracts were concluded. Only 9 of them began to work.

The cost of work under all contracts that were performed in January (including under the contract concluded last year) is 1,300,000 rubles. (without VAT).

In January, installation work was completed under 7 contracts. At the end of January, work under 3 contracts had not been completed. The cost of work under contracts not completed at the end of January is 600,000 rubles. (without VAT).

The amount of direct expenses for January is 800,000 rubles.

The cost of the "unfinished" at the end of January will be equal to:

(RUB 150,000 + RUB 800,000) x (RUB 600,000: RUB 1,300,000) = RUB 438,425

The amount of direct costs that reduces profit will be:

800,000 + 150,000 - 438,425 = 511,575 rubles.

2.2. Assessment of work in progress for service providers

If the organization operates on an accrual basis, then the expenses taken into account when calculating income tax must be allocated, because some of these expenses will reduce the profit of the current period, and some will reduce the profit in the future.

Non-operating and indirect expenses are included in expenses and are deducted from income tax in the month in which they were incurred.

Direct expenses, however, require distribution, since the income tax of the current month can be reduced only by a part of such expenses, the unallocated part of direct expenses remains in the work-in-progress (WIP).

Work in progress, the carry-over of the costs of the main production, defined as the balance on the debit of account 20 "Main production".

The procedure for assessing WIP in tax accounting is established by paragraph 1 of Article 319 of the Tax Code of the Russian Federation: “1. For the purposes of this chapter, work in progress (hereinafter - WIP) means products (works, services) of partial readiness, that is, not having passed all the processing (manufacturing) operations provided for by the technological process. The WIP includes completed, but not accepted by the customer works and services. The WIP also includes the remainders of unfulfilled production orders and the remains of semi-finished products of our own production. Materials and semi-finished products in production are classified as WIP, provided that they have already been processed.

The assessment of WIP balances at the end of the current month is made by the taxpayer on the basis of the data of the primary accounting documents on the movement and on the balances (in quantitative terms) of raw materials and materials, finished products by workshops (productions and other production units of the taxpayer) and tax accounting data on the amount carried out in the current month of direct expenses.

The taxpayer independently determines the procedure for the distribution of direct costs for WIP and for products manufactured in the current month (work performed, services rendered), taking into account the correspondence of the expenses incurred to the manufactured products (work performed, services rendered).

The specified procedure for the distribution of direct costs (formation of the WIP value) is established by the taxpayer in the accounting policy for tax purposes and shall be applied for at least two tax periods.

If it is impossible to attribute direct costs to a specific production process for the manufacture of this type of product (work, services), the taxpayer in his accounting policy for tax purposes independently determines the mechanism for the distribution of these costs using economically justified indicators.

The amount of work in progress at the end of the current month is included in direct costs of the next month. At the end of the tax period, the amount of work in progress at the end of the tax period is included in the direct costs of the next tax period in the manner and under the conditions provided for in this article. "

Thus, in accordance with Article 319 of the Tax Code of the Russian Federation, regardless of the type of activity carried out, an organization can choose any method for calculating WIP, and fix this procedure in the accounting policy. This means that, if desired, organizations will be able to estimate WIP balances at the end of the month according to the same rules as in accounting.

Paragraph four of clause 1 of Article 319 of the Tax Code of the Russian Federation determines that the procedure for the distribution of direct costs (formation of the value of WIP) is established by the taxpayer in the accounting policy and is subject to application for at least two tax periods. Note that it is completely unclear from the text of the article where these two tax periods should be counted from (examples of periods: 2004-2005, 2005-2006, 2006-2007, 2007-2008), respectively, apply the set of tax periods in a row that is necessary.

In the case when it is impossible to attribute direct costs to a specific production process for the manufacture of this type of product, the taxpayer in his accounting policy independently determines the mechanism for distributing these costs using economically justified indicators.

Organizations providing services have the right to attribute the amount of direct expenses incurred in the reporting (tax) period in full to the reduction of income from the provision of services for this reporting (tax) period without distribution to the remnants of WIP.

If the organization does not exercise this right, then the organization can distribute the amount of direct costs to WIP in proportion to the share of unfinished orders. Note that this method of assessing WIP is also used by taxpayers whose main activity is performance of work. In order to show how to do this in practice, you need to use the following indicators:

WIP KON = (PR + WIP START) X ZAK WIP: ZAK MON

WIP NACH - the sum of the incoming WIP balance;

ПР - the total amount of direct expenses of the billing month;

ZAK NZP - unfinished (or completed, but not accepted) orders at the end of the billing month for the performance of work, the provision of services;

ZAK NZP - the total volume of orders executed during the month for the performance of work (provision of services);

WIP KON - an estimate of the balance of WIP at the end of the billing month.

The amount of WIP at the end of the current month, the beginning of the month, is included in the direct costs of the next month. At the end of the tax period, the amount of WIP balances at the end of the tax period is included in direct expenses of the next tax period.

Direct costs and WIP of the NAP are accounted for in rubles, and the unit of measurement of unfinished (or completed, but not accepted) orders at the end of the billing month for the provision of services (execution of work) (ZAK WIP) and the total volume of orders for the provision of services executed during the month (execution works) (ZAK MES) may be different. Organizations can use both cost (at sales prices, or at standard cost) and physical indicators (number of orders, etc.) as a unit of measurement for an order.

When applying this method of assessing WIP, the organization independently establishes in its tax accounting policy what they will consider as an order for a specific type of service (work), and in what they will measure these orders.

For example, organizations that provide transportation services for the transportation of various goods over different distances can use the contractual assessment of transportation for the calculation. If the transportations are of the same type (one distance, one tonnage, and so on), then you can measure them in pieces.

Consider, as an example, the calculation of the amount of WIP for an organization providing transport services:

The organization provides services for the transportation of goods over long distances.

In accordance with the accounting tax policy of the organization, an order means the contractual cost of one flight.

ZAK MES (January) - 1,800,000 rubles (total contractual cost of transportation in January 2006, including those transportation that was listed as WIP at the beginning of January).

ZAK NZP - 400,000 rubles (the amount of unsigned acts of acceptance of transport services at the negotiated cost at the end of January).

PR - 1,000,000 rubles (direct costs for January).

NZP KON = (PR + NZP NACH) X ZAK NZP / ZAK MON = (1,000,000 rubles + 200,000 rubles) x (400,000 rubles / 1,800,000 rubles) = 264,000 rubles.

Now let's calculate the direct costs taken into account in January when calculating income taxation:

PR + WIP NACH as of January 1, 2008 - WIP KON = 1,000,000 rubles + 200,000 rubles - 264,000 rubles = 936,000 rubles.

In conclusion of the section, we note that the most profitable criterion for evaluating orders for organizations is the contractual value of each order. The choice remains with the organizations, but it must be provided for in the order on accounting policy. Do not forget that all doubts and ambiguities in the legislation on taxes and fees are interpreted in favor of the taxpayer (paragraph 7 of Article 3 of the Tax Code of the Russian Federation).

3. REGISTERS OF TAX ACCOUNTING

Analytical tax registers are intended for the systematization and accumulation of information contained in the primary documents accepted for accounting, analytical data of tax accounting for further reflection in the calculation of the tax base for corporate income tax. In analytical tax ledgers, tax accounting data from primary accounting documents are accumulated and generalized by income and expense groups. Tax accounting registers are kept in the form of special forms on paper, in electronic form on any machine media.

At the same time, the forms of tax accounting registers and the procedure for reflecting analytical data of tax accounting, data of primary accounting documents in them are developed by the taxpayer independently and are established by annexes to the accounting policy of the organization for tax purposes.

However, on the basis of Art. 313 of the Tax Code of the Russian Federation, there are a number of requirements to the forms of analytical tax registers. So, the forms of analytical tax accounting registers for determining the tax base, which are documents for tax accounting, must contain the following details:

- name of the register;

- period (date) of compilation;

- measuring instruments of the transaction in kind (if possible) and in monetary terms;

- the name of business transactions;

- signature (decryption of signature) of the person responsible for the preparation of these registers.

In all other respects, taxpayers are completely independent in establishing the forms of analytical tax accounting registers.

Tax accounting data are indicators that are taken into account in development tables, accountant certificates and other taxpayer documents that group information about taxation objects. The formation of tax accounting data assumes the continuity of the chronological order of accounting objects for tax purposes (including transactions, the results of which are recorded in several accounting periods or are carried over for a number of years).

At the same time, the analytical accounting of data should be organized by the taxpayer in such a way that it discloses the procedure for the formation of the tax base.

When storing tax registers, they must be protected from unauthorized corrections. Correction of an error in the tax register must be justified and confirmed by the signature of the person who made the correction, indicating the date and justification for the correction made.

The practice of applying tax legislation has developed various systems of analytical tax accounting registers. Let's consider the most interesting from a practical point of view systems of analytical tax registers.

The tax authorities have developed and proposed their own system of analytical tax accounting registers, which are grouped as follows:

1) a group of intermediate settlement registers, which are designed to reflect and store information on the procedure for the taxpayer to carry out calculations of intermediate indicators necessary for the formation of the tax base in the manner prescribed by the head of the Tax Code of the Russian Federation. At the same time, intermediate indicators are understood as indicators for which the corresponding separate lines in the Declaration are not provided, that is, their values, although they participate in the formation of reporting data, but not in full through special calculations or as part of a generalizing indicator. Indicators of registers of this group should fully reflect all stages of intermediate calculations and the value of all indicators involved in the calculation. These include:

- register-calculation of the formation of the cost of the accounting object;

- register-calculation of accounting for amortization of intangible assets;

- register-calculation of the cost of written off goods using the FIFO method (LIFO);

- register-calculation of the cost of raw materials and materials written off in the reporting period;

- register for the accounting of doubtful and uncollectible receivables based on the results of the inventory as of the reporting date;

- register-calculation of the reserve of doubtful debts of the current reporting (tax) period;

- register for accounting of accounts payable based on the results of the inventory as of the reporting date;

- register for accounting of expenses for voluntary insurance of employees;

- register-calculation of repair costs accounted for in the current and future periods;

- register of accounting for non-operating expenses on transactions of assignment of rights of claim relating to future periods;

2) a group of accounting registers of the state of the tax accounting unit. These registers are a source of systematized information about the status of the indicators of the accounting object, information about which is used for more than one reporting (tax) period. The maintenance of these registers should ensure the reflection of information about the state of the accounting object for each current date and changes in the state of tax accounting objects over time. The information contained in the registers on the value of indicators is used to form the amount of expenses to be accounted for as part of a particular cost element in the current reporting period. These include:

- register of information about the object of fixed assets;

- register of information about the object of intangible assets;

- register of information on purchased consignments of goods accounted for by the FIFO method (LIFO);

- register for accounting of deferred expenses;

- register of analytical accounting of transactions on the movement of receivables;

- register of accounting of transactions on the movement of creditor; debt;

- register of accounting of settlements with the budget;

- register of accounting of settlements for penalties;

- other analytical tax accounting registers;

3) a group of business transactions accounting registers. These registers are a source of systematized information about the transactions carried out by the organization, which in one way or another affect the size of the tax base in the current or future periods. The list of registers includes all the main operations related to the loss or acquisition of ownership of objects of civil rights (property, including money, work, services, rights) in transactions with third parties. This includes:

- register of accounting of transactions of acquisition of property (works, services, rights);

- register for accounting of transactions of disposal of property (works, services, rights);

- register of accounting of receipts of funds;

- register of accounting of the expense of funds;

- register for accounting of the amounts of accrued penalties;

- register of accounting of labor costs;

- register of accounting for the accrual of taxes included in the composition of expenses;

4) a group of registers for the formation of reporting data. Maintaining the registers for the formation of reporting data provides information on the procedure for obtaining the values ​​of specific lines of the tax return. A generalizing feature for all of the above registers is the formation of final tax reporting data in them. At the same time, in these registers, as a result of calculations, other information is also identified and systematized, which is transferred to the accounting registers of the state of the tax accounting unit or registers of intermediate calculations. These include:

- register-calculation of accounting for depreciation of fixed assets;

- register-calculation of the cost of goods written off (sold) in the reporting period;

- register for accounting of other expenses of the current period;

- register-calculation of the financial result from the sale of depreciable property;

- register-calculation of accounting for the balance of transport costs;

- register of accounting for non-operating expenses;

- register of accounting of income of the current period;

- other analytical tax accounting registers;

5) a group of registers for accounting of earmarked funds by non-profit organizations. These registers are used only by non-profit organizations to record transactions for the receipt and use of earmarked funds. They consist of:

- register of accounting for receipts of earmarked funds;

- register of accounting for the use of earmarked receipts;

- register of accounting of earmarked funds used for other purposes.

After analyzing the content of the system of analytical tax accounting registers proposed by the RF Ministry of Taxes and Levies, it can be concluded that this system is intended only for enterprises that use the accrual method to determine income and expenses. In addition, it is not devoid of a number of other disadvantages and is too cumbersome for the practical organization of tax accounting in medium and small enterprises.

The following system of analytical tax registers is of real practical interest. It is free from two main drawbacks of the previously considered system: the cumbersomeness and complexity of determining income and expenses on a cash basis. This system provides only two analytical registers - the income register and the expense register:

1. The register of income includes the following indicators:

- Date of operation;

- business transaction;

- type of income;

- date of payment;

- payment document;

- date of transfer of goods, performance of work, provision of services;

- document for the transfer of goods, performance of work, provision of services;

- price without VAT).

1. The register of expenses includes the following indicators:

- Date of operation;

- business transaction;

- type of expenses;

- date of payment;

- payment document;

- date of accrual of consumption: for raw materials, materials - the date of writing off to production; for other expenses (material, labor costs, interest, services, taxes and fees) - the date of debt repayment; for depreciation - the date of accrual;

- expense accrual document: for raw materials - an act of writing off to production, for labor costs - a payroll, etc .;

-sum.

In practical work on the calculation of income tax, documents are also needed for calculating the interest accounted for taxation, advertising costs, entertainment expenses, notary fees, depreciation calculations, tax calculations and other calculations. However, these should be documents, not analytical tax ledgers. So, for example, the calculation of income tax under such a tax accounting system is much more complicated than provided in the register proposed by the tax authorities. In this point of view, there is an analogy with accounting, where calculations are made in accounting certificates, and already transactions with ready-made amounts are entered into accounting registers. The practical value of such a solution to problems for tax accounting is quite high, which is proved by the normal operation of such a tax accounting system at mechanical engineering enterprises, medical immunobiological industry, trade and enterprises providing advertising services.

Thus, corporate income tax is calculated on the basis of data from analytical tax registers, which constitute the second level of the tax accounting system. At this level, there is an accumulation, generalization and systematization of tax accounting data for objects of taxation with corporate income tax obtained from primary accounting documents.

CONCLUSION

Tax accounting is a system for generalizing information to determine the tax base for income tax on the basis of data from primary documents, grouped in accordance with the procedure established by the Tax Code of the Russian Federation. The tax accounting system can be built both on the basis of the data of the accounting registers with their subsequent regrouping according to the rules of taxation, and on the basis of independently generated tax accounting registers that are not related to the accounting of these financial and economic transactions. Tax accounting as an independent accounting system must provide: a) the formation of complete and reliable information on the accounting procedure for the purposes of taxation of business transactions; b) obtaining information for internal and external users to control the correctness, completeness and timeliness of tax calculation and payment to the budget; c) obtaining information in the context of reporting (tax) periods. The tax accounting system is organized by the taxpayer independently. Tax and other authorities are not entitled to establish mandatory forms of tax accounting documents for taxpayers. At the same time, it is necessary to take into account a number of general requirements. 1) The procedure for maintaining tax accounting is established in the accounting policy for tax purposes; 2) An accounting policy for tax purposes is an organizational and administrative document that must be approved by the relevant order (decree) of the head; 3) The norms and rules of tax accounting must comply with the principle of consistency, that is, they must be applied consistently from one tax period to another; 4) A change in the tax accounting system, fixed as an annex to the accounting policy, is possible in the event of a change in legislation (1 basis), applied accounting methods (2 basis), the implementation of new or exclusion of previous types of activities (3 basis); 5) Decisions on any changes should be reflected in the accounting policy for tax purposes and applied: on 1 basis - from the date of entry into force of changes in the legislation on taxes and fees, on 2 grounds - from the beginning of a new tax period, on 3 grounds - from the date implementation of new or exclusion of previous types of activities in accordance with administrative documents; 6) unlike changes in the principles and procedure for the formation of the tax accounting system, the form of registers can be changed at any time with the obligatory observance of the general methodology for grouping data. The main task of tax accounting is to generate complete and reliable information on how each business transaction is accounted for for tax purposes.

Tax accounting of the income of firms performing work and providing services is carried out in the usual manner. The proceeds from the sale of finished goods are included in the sales proceeds. Firms that provide services can deduct taxable profits by the full amount of their direct costs. Whether these costs relate to the services provided or not does not matter (clause 2 of article 318 of the Tax Code of the Russian Federation). Firms that perform work do not have such a privilege. They must calculate the cost of the "unfinished" at the end of each month. Firms independently determine the procedure for the distribution of direct costs for unfinished work and for completed work. The chosen procedure must be fixed in the accounting policy of the company. It should be applied for at least two tax periods.

BIBLIOGRAPHY

Constitution of the Russian Federation, adopted by popular vote on December 12, 1993 // Rossiyskaya Gazeta. 1993.25 Dec.
Kozhinov V.Ya. Tax accounting. - M. Finance, 2005.Methods for assessing the tax potential of a region based on indicators of the formation of tax revenues

Every company is obliged to keep accounting and tax records. This requirement is stipulated by Chapter 25 of the Tax Code introduced on January 1, 2002. Let us consider further how tax accounting is carried out in an organization.

Classification

According to the legislation in force today, tax accounting in an organization can be maintained:

1. Offline.
2. Integrated.

The first method involves the need to form a special service. It is entrusted with the implementation of all tasks related to taxation. These include, among other things, issues related to the definition of financial policy and interaction with control authorities. The specialists of this service coordinate all the monetary operations of the enterprise. Since their functions include tax accounting, the main requirement for the employees of this department is the availability of appropriate experience and knowledge. At the same time, they may not understand the intricacies of PBU, the reflection of information on accounts, they may not know the rules of double entry, etc.

Service employees should know what tax accounting registers are, how they are formed. To ensure the implementation of the tasks assigned to them, the enterprise must have additional copies of the primary documentation. The autonomous version of reporting also involves the establishment of a relationship between tax and accounting, internal control of the identity of the information reflected in them. This, in turn, will require additional costs. The second option assumes the maximum convergence of tax and accounting. This method of conducting financial affairs is used by most businesses. With this option, the formation of tax accounting registers is carried out by the accounting department.

Problem of choice

Considering this or that accounting option, the organization's management must take into account the financial capabilities of the enterprise. However, not only they will be important, but also other significant factors. These include, for example:

1. Industry affiliation.
2. Organizational structure of the company.
3. The presence of external and internal users of information.
4. The specifics of the enterprise.
5. The level of automation and the volume of information flows between departments.
6. The state of the accounting system, external and internal control.

Financial policy

It is necessary for every enterprise. Accounting policy is a set of methods for keeping records of business transactions, property, expenses and income. It is necessary for the formation of reliable information about the profit of the enterprise in the declaration. Financial policy should reflect the company's approaches to addressing issues such as:

Key aspects

To keep tax accounting of taxes, it is necessary to establish and substantiate the methodological and technical directions of this activity. In particular, the following aspects should be envisaged:

1. The procedure for organizing accounting.
2. Principles and rules for reporting on all types of activities carried out by an economic entity.
3. Forms of registers.
4. Data processing technology.
5. Accounting methods.

Clarifications

The financial policy is accompanied by analytical registers that have a certain form. They must contain such details as:

1. Name.
2. The period for which the document is drawn up.
3. Operation meters.
4. The name of the action.
5. Signature of the person responsible for the execution of the document.

The developed and adopted financial policy of the enterprise is approved by the order of the director. Tax accounting of taxes should be kept only in the ways that the company has chosen. They are used sequentially from one period to the next. The financial policy can be adjusted if there have been changes:

Income and costs

From January 1, 2002, enterprises must accumulate information on receipts from the sale of products, the sale of works / services, property rights and material values, as well as non-operating profits. Expenses in tax accounting are summarized in the same way. According to the provisions of Ch. 25 of the Tax Code, an enterprise can independently classify income and expenses from:

1. Property lease / sublease.
2. Granting rights to products of intellectual activity for use.

Tax accounting classifies these receipts and costs as non-operating. When intellectual property and property are provided for temporary possession or permanent use for a fee, they are included in selling income and expenses.

Recognition of losses

According to Art. 283 of the Tax Code, an economic entity can keep tax records of losses not only in the current, but also in future periods. This allows you to smooth out a number of contradictions in the reporting documentation. This provision is especially relevant for those enterprises that, in accordance with tax reporting, incurred a loss, and according to accounting documents - profit.

Loss carryover

It is carried out subject to the following conditions:

1. The amount of the loss must not exceed 30% of the income tax base.
2. It is allowed to carry over the loss for no more than 10 liters.

An enterprise that incurs losses in more than one period, attaches them to the future in the order of receipt, that is, after covering the corresponding costs.

Depreciation charges

They are carried out using a linear or non-linear method. The company chooses the most appropriate accrual option and fixes it in the accounting policy. When calculating depreciation for fixed assets, coefficients can be used - decreasing or increasing. The latter are installed in relation to the OS:

1. Operated in conditions of increased shift or in an aggressive environment.
2. Acting as the subject of a financial lease agreement.

Reducing factors can be applied to any depreciable property, the list of which is approved by the company's management.

Creation of reserves

Tax accounting assumes an equal inclusion of future costs in the costs of the enterprise. For this, reserves are formed for:

1. Doubtful debt.
2. Warranty repair and maintenance.

Recognized as doubtful are accounts receivable that have not been repaid within the period specified in the agreement and are not secured by a bank guarantee, pledge, surety. In the process of making a decision on the formation of a reserve, one should clearly understand the differences between the rules according to which the company maintains tax accounting, and PBU. In case of doubtful debt in less than 45 days. before the end of the previous period, the stock is not formed. The amounts of deductions made to reserves are included in non-operating expenses only for those enterprises that use the accrual method. The stock is formed for each debt in accordance with the results of the inventory. The amount of deductions should be equal to:

Provisions not fully used by the enterprise can be carried over to the next period. The amount of newly generated inventories should be adjusted for the balance as follows:

1. The positive difference formed between the balance of the previous reserve and the new stock is included in the non-operating income of the previous period.
2. The negative difference is credited evenly to non-operating expenses.

Write-off of goods and materials

The amount of expenses can be established by assessing:

1. Cost of 1 unit stocks.
2. Average starting price.
3. Costs for the first acquired objects (FIFO method).
4. Cost of the last purchased goods / materials (LIFO method).

Frequency of payment of deductions from profits

The total tax amount is established at the end of the calendar year. During this period, advance payments are made to the budget. The frequency of deductions is established by the company and is recorded in the accounting policy. Art. 286 of the Tax Code provides for two ways to make payments:

1. Quarterly.
2. Monthly.

The first option should be used:

Monthly advances are calculated in accordance with the tax rates and the amount of income received from the beginning of the month until its end, taking into account the previously accrued amounts.

Registration with the tax authority

It is compulsory for all business entities doing business. At the same time, it does not matter if there are circumstances with which the legislation connects the emergence of the obligation to keep tax records and to deduct mandatory payments to the budget. Registration of payers is carried out:

1. At the address of the location of the enterprise or separate divisions.
2. At the place of residence of an individual.
3. At the address of the location of vehicles or property that are taxable and owned by citizens or legal entities.

An important point

Tax registration of an enterprise, which includes separate subdivisions located within the Russian Federation, as well as having immovable objects subject to taxation, is carried out as in the Federal Tax Service at the address of its location, the location of its branches and property belonging to it.

The documents

Tax accounting in tax authorities is carried out only in relation to persons, information about which is included in the Unified Register. To do this, the subject must provide:

1. Certificate of state registration.
2. Constituent and other documents required for registration.
3. Papers confirming the formation of representative offices and branches.
4. Statement.

The control instance is obliged to register the subject within five days. In the same period, the IFTS issues a corresponding notification.