Organizations that are payers of income tax, to determine tax base must keep tax records. It is conducted on the basis of primary documents (Article 313 of the Tax Code of the Russian Federation).
At the core tax accounting organizations can lie registers accounting. If these registers contain insufficient information to determine the tax base, then the organization must develop tax accounting registers. To do this, you need to choose the most suitable option:
Analytical registers of tax accounting - summary forms tax accounting, the data in which are systematized and grouped in accordance with the requirements of Ch. 25 of the Tax Code of the Russian Federation without distribution among accounting accounts (paragraph 1 of article 314 of the Tax Code of the Russian Federation).
The Tax Code provides for a list of mandatory details that must be contained in analytical tax accounting registers:
Organizations can keep tax accounting registers both on paper and in electronic form (paragraph 6 of article 314 of the Tax Code of the Russian Federation).
If an error is found in the tax accounting register, the organization must make corrections to it. To do this, it is necessary to indicate the correct data in the register, give the rationale for the correction made, put the date of the correction and certify with the signature of the person who made this correction.
NK are not provided required forms tax registers. And tax office does not have the right to require the organization to keep registers in some prescribed form (
Corporate income taxpayers are required to maintain analytical tax accounting registers. The Tax Code of the Russian Federation establishes that the forms of registers and the procedure for reflecting analytical data of tax accounting in them are developed by the taxpayer independently and are established by annexes to accounting policy organizations for tax purposes. The program "1C: Accounting 8" has more than 30 specialized reports for compiling registers tax report. For most taxpayers, this may be enough to meet the established tax accounting requirements. In the article, Doctor of Economics, Professor S.A. Kharitonov talks about maintaining tax registers for the purpose of calculating income tax using the example of the 1C: Accounting 8 program (rev. 3.0).
Confirmation of tax accounting data are:
Analytical registers of tax accounting are understood as consolidated forms of systematization of tax accounting data for the reporting (tax) period, grouped in accordance with the requirements of Chapter 25 of the Tax Code of the Russian Federation.
AT without fail Forms must contain the following details:
The forms of registers and the procedure for reflecting analytical data of tax accounting in them, in accordance with Article 314 of the Tax Code of the Russian Federation, are developed by the taxpayer independently and are included in the appendix to the accounting policy for tax purposes.
The program "1C: Accounting 8" (rev. 3.0) has more than 30 specialized reports for compiling tax report registers.
They are listed on the form. Tax accounting registers In chapter Accounting, taxes, reporting(Fig. 1).
By purpose, the analytical registers of tax accounting "1C: Accounting 8" are divided into the following groups:
- Registers of business transactions;
- Registers of accounting for the state of the tax accounting unit(registers of information about changes in the state of the accounting object);
- Registers of intermediate settlements;
- Registers for the formation of reporting data.
Registers of business transactions are intended to summarize information about the facts of the activities of an economic entity that lead to the emergence of an object of tax accounting.
Registers of accounting for the state of the tax accounting unit designed to collect information about the presence and movement of objects of tax accounting.
Registers of intermediate settlements perform an auxiliary function: they are used at the stage of formation of the value of the accounting object, and also as a source of information for filling in the registers for the formation of reporting data.
are designed to summarize information on recognized income and expenses of the reporting (tax) period, calculate the tax base and decipher individual income and expenses in the income tax return.
For the majority of taxpayers, the registers generated in the 1C: Accounting 8 program may be sufficient to meet the requirements of the Tax Code of the Russian Federation in terms of confirming tax accounting data.
On the form Tax accounting registers reports for compiling registers are arranged in the reverse order (unlike "1C: Accounting 8" (rev. 2.0)), that is, first there are reports for compiling registers for generating reporting data, then reports for compiling registers of intermediate calculations, etc. ( see Fig. 1). This is mainly due to ergonomic considerations. Reporting data generation registers taxpayers have to form most often, as a rule, for the same period many times, in order to make sure that the declaration on corporate income tax is correctly drawn up.
To compile the register, you need to double-click on the name to open the form of the corresponding report, specify the period, organization and click on the button Generate a report.
Registers are formed according to tax accounting data on the accounts of the chart of accounts of accounting "1C: Accounting 8". When compiling a register of information about an object of fixed assets, information about accounting objects is additionally used, which is stored in special registers.
Tax accounting registers "1C: Accounting 8" have a unified registration form and contain all the required details (Fig. 2).
The person, position and full name of the signature of the person responsible for compiling the register, which should be displayed in the register form, are indicated in the list Responsible persons of the organization.
The reports provide the ability to configure grouping and selection of data (tab basic settings), as well as the inclusion in the register of additional information about the objects of accounting, data sorting and registration of the register (tab Additional settings).
In the generated register, it is possible to open a document by which the operation is reflected in tax accounting.
For example, for the tax ledger Income from the sale of goods, works, services This will Retail sales report.
For certain types of expenses, the Tax Code of the Russian Federation establishes special rules for determining the amount of expenses taken into account when calculating the tax base of the reporting (tax) period. Thus, the costs of voluntary insurance, certain types of advertising, entertainment expenses are taken into account in the expenses of the period according to the standard; for transportation costs, the amount of expenses related to the goods sold is determined; for depreciable property, the taxpayer has the right to apply a depreciation premium in the amount of up to 30% of the initial cost (expenses "for modernization"); direct costs of production and sale of products must be distributed between sold products and products in the warehouse, etc. The necessary calculations for such expenses in "1C: Accounting 8" are made when performing the relevant routine closing operations of the month, and for documentary confirmation of calculations (confirmation of tax accounting data according to scheduled operation) the program provides Help-calculations. They are listed on the form. Help-calculations In chapter Accounting, taxes, reporting(Fig. 3).
Help-calculations Depreciation premium, Cost rationing and Write-off of losses of previous years are intended to confirm the data of only tax accounting (in accounting, the depreciation bonus is not applied, expenses are not standardized, losses from previous years are not carried forward to the future). Other references-calculations (with the exception of references-calculations Tax assets and liabilities and Recalculation of deferred tax assets and obligations) are designed to confirm the data of both accounting and tax accounting.
For compiling Help-calculation you need to double-click on the name to open the form of the corresponding report, specify the period of compilation, organization, on the main settings panel, set the switch Indicators into position NU (tax accounting data) and press the button Generate a report.
Detailed information on the purpose and procedure for compiling tax accounting registers, as well as reference calculations confirming tax accounting data, in "1C: Accounting 8" can be found on the ITS in the reference book "Accounting for corporate income tax".
From the editor. Read about the formation of accounting registers in the 1C: Accounting 8 program in issue 7 (July) of BUKH.1C for 2013. With the procedure for the formation of accounting registers in in electronic format with signing electronic signature and their storage in the information base on the example of "1C: Accounting 8" (rev. 3.0) can be found in issue 9 (September) "BUH.1C" for 2013.
tax accounting is a system for collecting, summarizing information to determine the tax base based on the data of primary documents grouped in accordance with the requirements of the Tax Code Russian Federation(Article 313 of the Tax Code of the Russian Federation). Taxpayers independently develop a tax accounting system in the accounting policy for tax purposes.
The purpose of tax accounting is determined by the interests of information users. Information users formed in the tax accounting system are divided into two main groups:
1) external;
2) internal.
The internal user of information is the administration of the organization. According to tax records, internal users can analyze non-operating expenses that, according to the requirements of tax legislation, are not taken into account for tax purposes (for example, expenses for any types of remuneration provided to management or employees; other than remuneration paid on the basis of employment contracts, expenses in the form of amounts of material assistance, etc.). By reducing these costs, you can optimize your taxable income.
External users of information are primarily tax authorities and tax consultants. The tax authorities must assess the correctness of the formation of the tax base, tax calculations, and exercise control over the receipt of taxes in the budget. Tax consultants give recommendations on minimizing tax payments, determine the direction tax policy organizations.
Taking into account the needs of users of information, the objectives of tax accounting are:
1) formation of complete and reliable information on the amounts of income and expenses of the taxpayer, which determine the size of the tax base of the reporting (tax) period;
2) providing information to internal and external users to control the correctness, completeness and timeliness of the calculation and payment of tax to the budget;
3) providing internal users with information that allows minimizing their tax risks and optimizing taxes.
The means of achieving the goal of tax accounting is the grouping of these primary documents.
Tax accounting consists only of the stage of generalization of information. The collection and registration of information by documenting it is carried out in the accounting system.
The tax records must reflect:
1) the procedure for the formation of amounts of income and expenses;
2) the procedure for determining the share of expenses taken into account for tax purposes in the current reporting (tax) period;
3) the amount of the balance of expenses to be attributed to expenses in the next reporting (tax) period;
4) the procedure for the formation of the amount of created reserves;
5) the amount of debt on settlements with the tax budget.
Tax accounting data is not reflected in accounting accounts (Article 314 of the Tax Code of the Russian Federation).
According to Art. 313 of the Tax Code of the Russian Federation, tax accounting data is confirmed:
Primary accounting documents, including an accountant's certificate;
Analytical registers of tax accounting;
Calculation of the tax base.
The objects of tax accounting are the income and expenses of the organization that are taken into account for tax purposes. Profit or loss is determined by comparing income and expenses. According to Art. 247 of the Tax Code of the Russian Federation, income is recognized as profit, reduced by the amount of expenses incurred. At the same time, expenses for taxation purposes are divided into expenses accounted for in the current reporting period and expenses that are accounted for in future periods. The task of tax accounting is to determine the share of expenses taken into account for tax purposes in the current period.
One of the main tasks of tax accounting is to determine the amount of payments to the budget and debts to the budget for income tax on a certain date.
The subject of tax accounting is the production and non-production activities of the enterprise, as a result of which the taxpayer has obligations to calculate and pay tax.
In the head. 25 of the Tax Code of the Russian Federation, the following principles of tax accounting are reflected:
The principle of monetary measurement;
The principle of property isolation;
The principle of business continuity of the organization;
Principle of temporal certainty of facts economic activity;
The principle of consistency in the application of norms and rules of tax accounting;
The principle of uniform recognition of income and expenses.
The principle of monetary measurement is formed in Art. 249 and 252 of the Tax Code of the Russian Federation. According to Art. 249 of the Tax Code of the Russian Federation, sales proceeds are determined on the basis of all receipts related to settlements for goods sold or property rights, expressed in cash and / or in kind. As follows from Art. 252 of the Tax Code of the Russian Federation, reasonable expenses are understood as economically justified expenses, the assessment of which is expressed in monetary terms. Thus, tax accounting reflects information on income and expenses, presented primarily in monetary terms. Income, the value of which is expressed in foreign currency, is taken into account in aggregate with income, the value of which is expressed in rubles. Income denominated in foreign currency is recalculated into rubles at the exchange rate of the Central Bank of Russia. In accordance with the principle of property isolation, the property that is the property of the organization is accounted for separately from the property of others. legal entities owned by this organization. In tax legislation, this principle is declared in relation to depreciable property.
Property, results of intellectual activity and other objects are recognized as depreciable intellectual property owned by the taxpayer.
According to the principle of business continuity of the organization, accounting must be kept continuously from the moment of its registration as a legal entity until its reorganization or liquidation. This principle is used in determining the procedure for accruing depreciation of property. Depreciation of property is accrued only during the period of operation of the organization and stops when it is liquidated or reorganized.
The principle of temporal certainty of the facts of economic activity is dominant. According to Art. 271 of the Tax Code of the Russian Federation, income is recognized in the reporting (tax) period in which they took place, regardless of the actual income Money, other property or property rights(accrual principle). In accordance with Art. 272 of the Tax Code of the Russian Federation, expenses accepted for tax purposes are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds or other form of payment.
Art. 313 of the Tax Code of the Russian Federation establishes the principle of the sequence of application of the rules and rules of tax accounting, according to which the rules and rules should be applied sequentially from one tax period to another. This principle applies to all objects of tax accounting.
The principle of uniform recognition of income and expenses is reflected in Art. 271 and 272 of the Tax Code of the Russian Federation. This principle involves the reflection for tax purposes of expenses in the same reporting period as the income for which they were produced.
In accordance with Art. 313 of the Tax Code of the Russian Federation, the procedure for maintaining tax records is established by the taxpayer in relation to the accounting policy for tax purposes.
Tax accounting should be organized in such a way that the data provide the opportunity to:
Unlike accounting, where accounting rules are regulated by PBU and the Chart of Accounts, there are no strict standards for tax accounting. Therefore, the tax accounting system is organized by the taxpayer independently, and the tax authorities are not entitled to establish mandatory forms of tax accounting documents.
There are two options for tax accounting:
1. Creation of an autonomous tax accounting system that is not related to accounting. At the same time, each business transaction reflected in the tax ledger.
2. Creation of a tax accounting system based on accounting data. This method of accounting is less time-consuming and therefore more appropriate for use. It is in line with Art. 313 of the Tax Code of the Russian Federation.
This article establishes that the calculation of the tax base at the end of each reporting (tax) period is based on tax accounting data, if Ch. 25 of the Tax Code of the Russian Federation provides for the procedure for grouping and accounting for objects and business transactions for tax purposes, different from the procedure established by the accounting rules. Thus, when the rules of accounting and tax accounting coincide, the calculation of the tax base can be made on the basis of accounting data. When developing a tax accounting system based on accounting data, it is necessary to:
1. Determine the objects of accounting for which the rules of accounting and tax accounting are the same, and the objects of accounting for which the accounting rules are different, highlighting the objects of tax accounting.
2. Develop a procedure for using accounting data for tax purposes.
3. Develop forms of analytical tax accounting registers for selected objects of tax accounting.
4) Determine the objects of separate tax accounting (for taxpayers applying special tax regimes).
Source - Tax accounting: tutorial/ M.N. Smagina. - Tambov: Tambov Publishing House. state tech. un-ta, 2009. - 80 p.
Recently, during inspections, inspectors have paid special attention to the tax registers that are maintained in the organization. The reason for their interest is very simple - the legislator has set very high penalties for violations of registers, and such violations are easy to detect and prove. But as often happens, inspectors are trying to fine not only for those violations that are provided for in the Tax Code. Let's figure out how to organize work with tax registers so as not to "get on a fine."
Let's start with the basic concepts related to tax registers. Here it must be remembered that registers are an element of tax accounting, which only organizations that are payers of income tax, as well as tax agents for, are required to maintain. Moreover, in terms of personal income tax, everything is quite clear and the inspectors do not make any extra demands here. After all, if an organization or an entrepreneur does not have employees, then ask them how to tax agents nothing for income tax. But in terms of income tax, everything is far from being so simple.
Unfortunately, the Tax Code does not clearly state that tax registers must be kept exclusively by income tax payers. This allows the tax authorities to require registers from non-paying taxpayers as well. At the same time, the inspectors refer to subparagraph 3 of paragraph 1 of Article 23 tax code, which requires all taxpayers to keep records of income, expenses and objects of taxation. And, they say, this norm does not say a word that we are talking only about income tax.
However, it is quite easy to “fight back” from such requirements. It is only necessary to draw the attention of overzealous inspectors to the fact that the aforementioned subparagraph of Article 23 of the Tax Code of the Russian Federation says: taxpayers must keep records if such an obligation is provided for by legislation on taxes and fees. So, the obligation to conduct, in addition to Article 230, dedicated to personal income tax, is provided only in Articles 313 and 314 of the Tax Code. And these articles relate to income tax and nothing else! The Ministry of Finance also confirms these conclusions - in a letter dated 08/01/07 No. 03-03-06/1/531 it is clearly indicated that organizations are required to keep tax records for calculating corporate income tax. So if your organization is not an income tax payer (that is, it is on the simplified tax system, unified agricultural tax or UTII), or if you are an entrepreneur, then the issues of tax registers in the part not related to personal income tax for employees should not bother you at all.
For those organizations that pay income tax, the question is relevant - what should tax registers look like? (Exemplary examples of tax accounting registers can be viewed and). The study of the Tax Code will not give an answer to this question. In it, legislators determined only general points, leaving organizations to decide for themselves which tax registers they should start and how to draw them up.
But these general rules need to know. Therefore, we dwell on them in a little more detail. So, according to Article 314 of the Tax Code of the Russian Federation, tax registers are consolidated (for the reporting or tax period) forms of systematization of tax accounting data, grouped in accordance with the requirements of Chapter 25 of the Tax Code of the Russian Federation, without distribution among accounting accounts.
Establishes the Tax Code and the mandatory details that the tax register must contain. According to Article 313 of the Code, each register must contain the name, period or date of compilation, the name of the business transaction and its meters in monetary and, if possible, in kind. Finally, the register must be signed by the responsible person and contain a transcript of his signature.
It is easy to see that these requirements coincide with the requirements for primary accounting documents. This means that there is a great temptation to use existing accounting documents as tax registers. The tax code does not prohibit this. Moreover, the option of using accounting registers as tax ones is directly provided for in Article 313 of the Tax Code of the Russian Federation, with the only caveat that if some information in the accounting registers is not enough, then they must be supplemented and the result will be a tax accounting register.
And for those organizations whose accountants still experience difficulties in the formation of tax registers, the tax authorities have issued special recommendations containing approximate forms of such registers*.
We also note that technically registers can be kept both on paper and in electronic form, printing them out at the request of the inspection.
Having dealt with the main points regarding the status and essence of tax registers, let's talk about liability. Legally, a penalty directly related to tax registers is established in only one article of the Tax Code. We are talking about Article 120 of the Tax Code of the Russian Federation as amended last year federal law No. 229-FZ, which equated tax accounting registers to accounting registers. Now the absence in the organization of both those and others is recognized as a gross violation of the rules for accounting for income, expenses and objects of taxation. For this, the organization faces a fine in the amount of 10 to 40 thousand rubles, depending on the duration of the violation and its impact on the size of the tax base (if the absence of a register led to its underestimation, the fine is greater).
However, in practice, inspectors try to fine organizations not only for the complete absence of registers. For example, the following situation is common: when checking, inspectors ask the taxpayer for tax accounting registers. At the same time, the list of such registers, as a rule, is formed by the inspectors themselves, based on the lines of the declaration. And accordingly, for each unsubmitted document, a fine is imposed under Article 126 of the Tax Code of the Russian Federation in the amount of 200 rubles. And if the taxpayer expresses disagreement, they also threaten to apply Article 120 of the Tax Code of the Russian Federation, that is, to fine them for a gross violation of tax accounting rules.
But as we have already found out, the Tax Code does not contain a requirement that registers be built without fail according to the lines of the declaration. Or, to put it simply, the Tax Code of the Russian Federation does not require that each line of the declaration be substantiated by the corresponding register. Accordingly, such a requirement of the inspectors is illegal. The organization has the right to decide for itself which registers to start separately as tax accounting registers, where it will use accounting registers, and where it will supplement these registers with the necessary tax data (Article 313 of the Tax Code of the Russian Federation). So inspectors can only ask for those registers that substantiate the data in the declaration. And it is not at all necessary that the number of these registers will coincide with the number of declaration lines.
This conclusion is confirmed by the courts. In particular, the Federal Antimonopoly Service of the Volga District, in its resolution No. A65-27027/2007 dated 14.07.09, indicated that the analytical accounting maintained by the taxpayer is needed to summarize information when determining the tax base. At the same time, the analytical tax accounting register can characterize any element of the tax base at the choice of the taxpayer.
So it is possible to hold the taxpayer liable only for failure to submit those registers that he really should keep in accordance with his accounting policy. If the inspection requires those registers that the taxpayer does not keep and was not going to keep, then there can be no question of any responsibility (Resolution of the Federal Antimonopoly Service of the North-Western District dated 10.10.05 No. A42-7611 / 04-15).
Since we have touched on the issue of fixing the registers used in the accounting policy, let's dwell on this in more detail. Let's say right away that the Tax Code does not establish any sanctions for the fact that an organization uses registers that are not mentioned in the accounting policy in its work. As well as there are no penalties for the fact that the accounting policy does not indicate at all which registers the organization uses and which not.
However, we would not advise neglecting to fix the list of tax accounting registers in the accounting policy. After all, this can help the taxpayer himself in the event of a conflict with the tax authorities. So, in the case described above, the court forbade demanding from the organization those registers that, according to its accounting policy, should not be maintained.
Note that this is far from the only case. For example, Federal court of Arbitration another district - Povolzhsky, considering a similar case, indicated that the taxpayer, in accordance with Articles 313 and 314 of the Tax Code of the Russian Federation, organizes the tax accounting system independently, reflecting it in the accounting policy. Therefore, the tax authorities can neither establish mandatory forms of tax accounting documents for the taxpayer, nor require those tax accounting documents that are not provided for by the Tax Code of the Russian Federation or the accounting policy of the organization itself (Resolution No. A57-17061 / 05-26 dated 01.06.06).
So the accounting policy is a fairly powerful weapon in a dispute with inspectors on the issue of which tax accounting registers an organization should have and which should not. True, like any weapon, it also has a “recoil”. If you have already fixed the register in the accounting policy, then please be so kind as to ensure its real maintenance. Otherwise, a fine. And completely legal.
Another common "nitpicking" of inspectors is the filling of lines in the registers themselves. This happens especially often if the taxpayer decides to use the recommended tax service register forms we mentioned earlier. So, if the inspectors find "empty" lines, then they immediately declare the register invalid, since it does not ensure the correct accounting. And there is no register - please pay a fine.
However, even here the study judicial practice suggests that there is no need to rush to pay fines. As we remember, the Tax Code contains a very limited list of mandatory details of the tax register. Accordingly, if these details are available, then failure to fill in any other data cannot be considered a violation. After all, registers are needed for the correct formation of the tax base. Therefore, the taxpayer can decide for himself which lines in which of the registers he needs to fill in to achieve this goal (see, for example, the already mentioned resolution of the Federal Antimonopoly Service of the Volga District dated July 14, 2009 No. A65-27027 / 2007).
*These recommendations are called "The tax accounting system recommended by the Ministry of Taxation of Russia for calculating profits in accordance with the norms of Chapter 25 of the Tax Code of the Russian Federation" and are not an official document with a date and number. But they are easy enough to find in any legal reference system.
Tax accounting for corporate income tax is an orderly system for collecting, registering and summarizing information in monetary terms on the formation of the tax base for corporate income tax through continuous, continuous and documentary accounting of business transactions related to the calculation of the tax base for this tax.
According to Art. 313 of the Tax Code of the Russian Federation, tax accounting for corporate income tax is a system for summarizing information for determining the tax base for corporate income tax based on the data of primary documents grouped in accordance with the procedure provided for by the current tax legislation.
The objectives of tax accounting for corporate income tax are:
Formation of complete and reliable information about the procedure
accounting for the purposes of taxation of business transactions carried out by the taxpayer during the reporting (tax) period;
· providing information to internal and external users to control the correctness of the calculation, completeness and timeliness of the calculation and payment of specific taxes to the budget.
Based on Art. 313 of the Tax Code of the Russian Federation, taxpayers calculate the tax base for corporate income tax at the end of each reporting (tax) period based on tax accounting data, if the Tax Code of the Russian Federation provides for a procedure for grouping and accounting for objects and business transactions for tax purposes, different from the procedure for grouping and reflecting in accounting accounting established by the rules of accounting.
The system of tax accounting for income tax is organized by the taxpayer independently, based on the principle of the sequence of application of the norms and rules of tax accounting, that is, it is applied sequentially from one tax period to another.
The procedure for maintaining tax records for corporate income tax is established by the taxpayer in the accounting policy for taxation purposes, approved by the relevant order (instruction) of the head. All changes in the accounting procedure for individual business transactions and (or) objects for tax purposes are carried out by the taxpayer in the event of a change in legislation or applied accounting methods.
At the same time, decisions on any changes should be reflected in the accounting
policy for tax purposes and apply from the beginning of a new tax period.
Tax accounting data for corporate income tax should reflect:
the procedure for the formation of the amount of income and expenses;
the procedure for determining the share of expenses taken into account for the purposes
taxation in the current tax (reporting) period;
the amount of the balance of expenses (losses) to be charged to expenses in the following tax periods;
the procedure for the formation of the amounts of created reserves;
the amount of debt on settlements with the budget for income tax.
Confirmation of tax accounting data for corporate income tax on the basis of Art. 313 of the Tax Code of the Russian Federation are primary accounting documents (including an accountant's certificate), analytical tax accounting registers and calculation of the tax base.
These three groups of documents make up the tax accounting system for corporate income tax, the structure of which is three-level:
The level of primary accounting documents (including an accountant's certificate);
the level of analytical registers of tax accounting;
· the level of the tax declaration (calculation of the tax base for income tax).
The tax accounting system should ensure the procedure for the primary registration of the facts of economic activity, the systematization of these facts (accounting for income and expenses) and the formation of income tax return indicators. It follows from this that the system of tax accounting for corporate income tax is characterized by strict vertical unidirectional links between all its levels.
Vertical unidirectional links in the tax accounting system are links between the levels of the tax accounting system for income tax, the essence of which is that tax accounting data from primary documents enter the analytical tax accounting registers, where they are summarized, and then the generalized information is entered into income tax return (calculation of the income tax base).
The first level of tax accounting for income tax consists of forms of primary accounting documents for the purposes of tax accounting for income tax, which are not established by tax legislation. In this regard, on the basis of the provisions of Art. 313 of the Tax Code of the Russian Federation, in practice, primary accounting documents are used as primary tax accounting documents. At the same time, primary documents serve as the basis for conducting both accounting and tax accounting.
In accordance with paragraph 1 of Art. 9 of the Federal Law of the Russian Federation of November 21, 1996 No. 129-FZ “On Accounting”, all business transactions conducted by an organization must be documented by supporting documents that serve as primary accounting documents. This means that data on all business transactions, including tax accounting data, are initially recorded in primary accounting documents, and only then are summarized in analytical tax accounting registers.
Primary accounting documents are accepted for tax accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation approved State Committee of the Russian Federation on statistics in agreement with the Ministry of Finance of the Russian Federation and the Ministry economic development and trade of the Russian Federation. Documents, the form of which is not provided for in these albums, must contain the mandatory details provided for by the current legislation, ensuring the possibility of verifying the accuracy of the information specified in these primary documents, including:
the name of the document (form);
the date the document was drawn up;
when issuing a document on behalf of:
a) legal entities - the name of the organization on behalf of which the document is drawn up, its TIN;
b) individual entrepreneurs - last name, first name, patronymic, number and date of issue of the document on state registration of an individual as an individual entrepreneur, TIN;
in) individuals- surname, name, patronymic, name and data of the identity document, address of the place of residence, TIN, if any;
· measuring instruments of business transactions in physical and monetary terms;
the names of the positions of persons responsible for the performance of a business transaction and the correctness of its execution (for legal entities);
· personal signatures of the indicated persons and their decryption, including cases of creating documents using computer technology.
In some cases, for the purposes of tax accounting for corporate income tax, the form of primary accounting documents is supplemented with the details necessary for taxation purposes, which is permitted by the Procedure for the Application of Unified Forms of Primary Accounting Documentation. At the same time, all the details of the unified forms of primary accounting documentation approved by the State Statistics Committee of Russia remain unchanged (including the code, form number, document name), that is, the removal of individual details from the unified forms is not allowed.
For example, an inventory card for accounting for fixed assets (standard intersectoral form No. OS-6) in practice, for the purposes of calculating corporate income tax, is supplemented with the following columns:
depreciation group;
service life for tax accounting purposes;
Depreciation rate for tax accounting purposes;
the amount of accrued depreciation for tax accounting purposes;
Other necessary columns.
Thus, corporate income tax is calculated on the basis of data from primary documents that make up the first level of the tax accounting system. At this level, there is an initial reflection of the data of all business transactions of a particular taxpayer for corporate income tax.
The second level of tax accounting for corporate income tax is regulated by the current tax legislation in more detail. According to Art. 314 of the Tax Code of the Russian Federation analytical registers of tax accounting - consolidated forms of systematization of tax accounting data for the reporting (tax) period, grouped in accordance with the requirements of this chapter, without distribution (reflection) among accounting accounts.
Analytical tax accounting registers are designed to systematize and accumulate information contained in primary documents accepted for accounting, analytical tax accounting data for further reflection in the calculation of the tax base for corporate income tax. In analytical tax accounting registers, tax accounting data from primary accounting documents are accumulated and summarized by groups of income and expenses.
Tax accounting registers are maintained 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 in them analytical data of tax accounting, data from primary accounting documents are developed by the taxpayer independently and are established by the 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 for the forms of analytical tax accounting registers. Thus, the forms of analytical tax accounting registers for determining the tax base, which are tax accounting documents, must contain the following details:
the name of the register;
period (date) of compilation;
operation meters in kind (if possible) and in
monetary terms;
· the name of business operations, taking into account the procedure for the formation of the tax base for income tax;
Signature (decoding of the signature) of the person responsible for compiling the indicated 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's certificates and other documents of the taxpayer that group information about objects of taxation. The formation of tax accounting data implies the continuity of the reflection in chronological order of accounting objects for tax purposes (including operations, the results of which are taken into account in several reporting periods or are transferred to 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 reveals the procedure for the formation of the tax base.
tax authorities a system of analytical tax accounting registers has been developed and proposed, which are grouped as follows:
1) a group of registers of intermediate calculations, which are designed to reflect and store information on the procedure for the taxpayer to calculate intermediate indicators necessary for the formation of the tax base in the manner prescribed by the chapter of the Tax Code of the Russian Federation. At the same time, intermediate indicators are understood as indicators for which there are no corresponding separate lines in the declaration, that is, the values of these indicators, although they participate in the formation of reporting data, but not in full through special calculations or as part of a generalizing indicator.
The 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 value of the accounting object;
register-calculation of depreciation accounting intangible assets;
· register-calculation of the cost of written-off goods using the FIFO (LIFO) method;
register-calculation of the cost of raw materials and materials written off in reporting period;
a register of accounting for doubtful and uncollectible receivables based on the results of an inventory on reporting date;
· register-calculation of the allowance for doubtful debts of the current reporting (tax) period;
accounting register accounts payable according to the results of the inventory as of the reporting date;
register of expenses for voluntary insurance workers;
· register-calculation of repair costs accounted for in the current and future periods;
· a register of accounting for non-operating expenses on transactions for the assignment of rights of claim relating to future periods;
a group of registers for accounting for the status of a tax accounting unit
These registers are a source of systematized information about the state of 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 the change 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 one or another 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;
a register of information on purchased consignments of goods accounted for using the FIFO (LIFO) method;
register of accounting for deferred expenses;
register analytical accounting operations on the movement of receivables;
register of operations on the movement of accounts payable;
register of accounting of settlements with the budget;
register of accounting for settlements on penalties;
Other analytical tax accounting registers
3) a group of business transaction registers
These registers are a source of systematic information about the operations 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 transactions related to the loss or acquisition of ownership of objects of civil rights (property, including money, work, legal services) in transactions with third parties. These include:
register of transactions for the acquisition of property (works, services, rights);
register of property disposal transactions (works, services, rights);
register of cash receipts;
cash register;
register of accrued penalties;
a register of accounting for labor costs;
register of accounting for the accrual of taxes included in expenses
4) a group of registers for generating reporting data
Maintaining 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 data in them tax reporting. At the same time, in these registers, as a result of calculations, other information is also identified and systematized, transferred to the registers of accounting for the state of the tax accounting unit or registers of intermediate settlements. 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 of accounting for other expenses of the current period;
register-calculation financial results from the sale of depreciable property;
register-calculation of accounting for the balance of transportation costs;
register of accounting for non-operating expenses;
register of income of the current period;
Other analytical tax accounting registers
5) a group of accounting registers earmarked funds non-profit organizations
These registers are used only by non-profit organizations to reflect transactions for the receipt and use of targeted funds. They consist of:
· Register of receipts of target funds;
· Register of accounting for the use of earmarked revenues;
· a register of accounting for target funds used for other than their intended purpose.
The content of this system of analytical tax accounting registers shows that this system is intended only for enterprises using the accrual method to determine income and expenses.
At the same time, it is not without a number of other shortcomings and is too voluminous for practical application for organizing tax accounting at medium
and small businesses.
Of real practical interest for small and medium-sized businesses is the system of analytical tax registers, which provides for only two analytical registers - an income register and an expense register:
At the same time, the income register includes such indicators as: 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 of transfer of goods, performance of work, provision of services, amount of business transaction ( without VAT).
Accordingly, the expense register includes similar indicators, including: transaction date, business transaction, type of expenses, payment date, payment document, expense accrual date (for raw materials, materials - the date of write-off to production, for other expenses (material, for payment labor, interest, services, for the payment of taxes and fees) - the date of repayment of the debt, for depreciation - the date of accrual), document of accrual of expenses (for raw materials, materials - an act of writing off to production, for labor costs - payroll, etc. .), the actual amount of the expense incurred.
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 on objects of taxation by corporate income tax, obtained from primary accounting documents.
The third level of tax accounting is the level of tax declaration for corporate income tax (the level of calculation of the tax base for income tax). The concepts of a tax return and the calculation of the tax base for income tax for the purposes of tax accounting are identical in their semantic content, since the tax return contains all the indicators established as mandatory for calculating the tax base, therefore, such a declaration completely replaces the calculation of the tax base for tax accounting purposes.
According to Art. 315 of the Tax Code of the Russian Federation calculation of the tax base for the reporting
(tax) period is compiled by the taxpayer independently, based on tax accounting data on an accrual basis from the beginning of the year.
The calculation of the tax base for income tax is compiled on the basis of generalized data from analytical tax accounting registers.
The calculation of the tax base for income tax must necessarily contain the following data:
the period for which the tax base is determined (from the beginning of the tax period on an accrual basis);
the amount of income from sales received in the reporting (tax) period, including:
proceeds from the sale of goods (works, services) of own
production, as well as proceeds from the sale of property,
property rights;
· revenues from sales valuable papers;
revenue from the sale of purchased goods;
· revenues from sales financial instruments futures transactions not traded on the organized market;
proceeds from the sale of fixed assets;
proceeds from the sale of goods (works, services) serving industries and farms;
the amount of expenses incurred in the reporting (tax) period that reduce the amount of income from sales, including:
Expenses for the production and sale of goods (works, services)
own production, as well as the costs incurred in
sale of property, property rights. At the same time, the total amount of expenses is reduced by the sums of the balances of work in progress, the balances of products in the warehouse and products shipped, but not sold at the end of the reporting (tax) period;
expenses incurred in the sale of securities;
costs incurred in the sale of purchased goods;
Costs associated with the sale of fixed assets;
Expenses incurred by service industries and farms when they sell goods (works, services);
Profit (loss) from sales, including:
profit from the sale of goods (works, services) of own production, as well as proceeds from the sale of property, property rights;
· profit (loss) from the sale of securities;
profit (loss) from the sale of purchased goods;
Profit (loss) from the sale of fixed assets;
Profit (loss) from the sale of service industries and farms;
the amount of non-operating income;
the amount of non-operating expenses;
Profit (loss) from non-sales operations;
· total tax base for the reporting (tax) period.
At the same time, in order to determine the amount of profit subject to taxation, the amount of loss to be carried forward in accordance with the Tax Code of the Russian Federation is excluded from the tax base.
Thus, corporate income tax is calculated in the tax return, which is the third level of the tax accounting system. At this level, the tax base and the amounts of the corporate income tax itself are calculated, while the calculated indicators for calculating the tax are taken from the analytical tax accounting registers. Forms tax returns for income tax are approved by the Ministry of Finance of the Russian Federation and are mandatory for all taxpayers of income tax to complete in the territory of the Russian Federation.
The procedure for recognizing expenses taken into account when calculating the tax base for income tax, depending on the method of recognizing expenses adopted by the taxpayer, is given in the following table:
| CONSUMPTION | The procedure for recognizing expenses | |
| accrual method | cash method | |
| Costs associated with the production and sale of goods (works, services) | 1) the date of material expenditures is the date of transfer to production of raw materials and materials - in terms of raw materials and materials attributable to the goods (works, services) produced, or the date of signing by the taxpayer of the act of acceptance and transfer of services (works) - for services (works) of production character; 2) depreciation is recognized as an expense on a monthly basis, based on the amount of accrued depreciation; 3) labor costs are recognized as an expense on a monthly basis, based on the amount of accrued labor costs; 4) expenses for the repair of fixed assets are recognized as an expense in the reporting period in which they were incurred, regardless of their payment; 5) expenses on compulsory and voluntary insurance (non-state pension provision) are recognized as an expense in the reporting (tax) period in which, in accordance with the terms of the agreement, the taxpayer transferred (issued from the cash desk) funds to pay insurance (pension) contributions. If, under the terms of the insurance (non-state pension provision) agreement, the payment of the insurance (pension) contribution in a single payment is provided, then under agreements concluded for a period of more than one tax period, expenses are recognized evenly throughout the entire term of the agreement. | 1) material costs, as well as labor costs, are taken into account as expenses at the time of debiting funds from the taxpayer's current account (payment from the cash desk), and in case of another method of debt repayment - at the time of such repayment. A similar procedure applies to the payment of interest for the use of borrowed funds (including bank loans) and when paying for services of third parties. At the same time, the costs of acquiring raw materials and materials are taken into account as part of the costs as these raw materials and materials are written off to production; 2) depreciation is accounted for as expenses in the amounts accrued for the reporting (tax) period. In this case, depreciation is allowed only for depreciable property paid by the taxpayer and used in production; 3) the expenses for the payment of taxes and fees are taken into account as expenses in the amount of their actual payment by the taxpayer. If there is a debt in the payment of taxes and fees, the costs of its repayment are taken into account as expenses within the limits of the actually repaid debt and in those reporting (tax) periods when the taxpayer repays the specified debt |
| Non-operating expenses | 1) the date of accrual of taxes (fees) - for expenses in the form of amounts of taxes (advance payments on taxes), fees and other obligatory payments; 2) the date of accrual in accordance with the requirements of this chapter - for expenses in the form of amounts of deductions to reserves recognized as an expense in accordance with this chapter; 3) the date of settlements in accordance with the terms of concluded agreements or the date of presentation to the taxpayer of documents serving as the basis for making settlements, or the last day of the reporting (tax) period, incl. for expenses: - in the form of amounts commission fees; - in the form of expenses for payment to third parties for the work performed by them (services rendered); - in the form of rental (leasing) payments for leased (accepted for leasing) property; - in the form of other similar expenses; 4) the date of implementation is the date of transfer of funds from the settlement account (payment from the cash desk) of the taxpayer, incl. for expenses: - in the form of the sums of the paid lifting; - in the form of compensation for the use of personal cars for business trips; 5) approval date advance report, incl. for expenses: - for business trips; - for the maintenance of official transport; - for entertainment expenses; - for other similar expenses; 6) the date of transfer of ownership of foreign currency and precious metals when making transactions with foreign currency and precious metals, as well as the last day of the current month - for expenses in the form of a negative exchange rate difference on property and claims (liabilities), the value of which is expressed in foreign currency , and negative revaluation of precious metals; 7) the date of implementation is the date of sale or other disposal of securities - for the costs associated with the acquisition of securities, including their value; 8) the date of recognition as a debtor, or the date of entry into force of a court decision - for expenses in the form of amounts of fines, penalties and (or) other sanctions for violation of contractual or debt obligations, as well as in the form of amounts of recoverable losses (damage); 9) the date of transfer of ownership of foreign currency - for expenses from the sale (purchase) of foreign currency |
Practical part
Task 1
Mining enterprise in 2002, it purchased and installed in a mixed way (on its own with the involvement of a subcontractor) the main asset - a mining machine. The company's expenses incurred during this period amounted to:
Purchase of a tunneling machine from a supplier (expenses include VAT at a rate of 20%) - 180 thousand rubles;
Transportation of the purchased tunneling machine to the destination (costs include VAT at a rate of 20%) - 30 thousand rubles;
· performance of work on the installation of a tunneling machine in a mine drift (costs include VAT at a rate of 20%) - 60 thousand rubles;
· remuneration of workers of auxiliary production - 35 thousand rubles;
· payment to the supplier of a bonus for the right to purchase a tunneling machine from the manufacturer (expenses are billed by the supplier without VAT) - 40 thousand rubles.
The property, plant and equipment was put into operation on December 9, 2009. Term beneficial use tunneling machine is 10 years old.
It is required to determine:
1) the value of the fixed asset at the time of its commissioning.
2) define depreciation group for the purposes of calculating income tax;
Solution
1. We determine the initial cost of the fixed asset - a mining machine (GPC), put into operation on 09.12.2003.
| Types of expenses for the purchase and installation of a mining machine | total amount funds spent | Amount of VAT to be accepted for deduction | The amount of expenses is taken into account. when determining the original asset value |
| Costs for the purchase from the supplier of the CHP, including VAT | 180’000 | ||
| The cost of transporting the CHP from the supplier's warehouse to the mine, including VAT | 30’000 | 25’000 | |
| Expenses for installation and commissioning, including VAT | 60’000 | 10’000 | 50’000 |
| PAPs of auxiliary production workers who participated in these works | 35’000 | 35’000 | |
| Payment to the manufacturer of a bonus for the right to purchase GPC (VAT not presented) | 40’000 | 40’000 | |
| TOTAL: | 345’000 | 45’000 | 300’000 |
Thus, the initial cost of the fixed asset - GPC is 300,000 rubles.
2. Fixed asset - CPC belongs to the fifth depreciation group (property with a useful life of more than 7 years to 10 years inclusive)
3. Depreciation deductions for linear method.
K = (1/n) * 100%, where:
K - depreciation rate as a percentage of the original (recovery)
the value of the depreciable property;
K \u003d (1 / 10 * 12) * 100% \u003d 0.8333%
In this case, the depreciation period is 11 months.
Sam(01/09/03) = 300’000 * 0.8333% * 11 = 27’499 rubles
4) calculation of the amount of depreciation charges for the period up to 01.10.2006 12 + 12 + 12 + 9 = 45 months
Sam(01/10/06) = 300’000 * 0.8333% * 45 = 112’496 rubles
The depreciation period is -
12+12+12+12+12+12+6 = 78 months
Sam(01/07/09) = 300’000 * 0.8333% * 78 = 194’992 rubles
4. Depreciation deductions for the non-linear method.
1) depreciation rates with the straight-line method
K = (2/n) * 100%, where:
K - depreciation rate as a percentage of the original (replacement) cost of the depreciable property;
n - useful life of the depreciable property, expressed in months.
K \u003d (2 / 10 * 12) * 100% \u003d 1.6667%
However, from the month following the month in which residual value depreciable property object reaches 20% of the original (replacement) value of this object, depreciation for it is calculated in the following order:
a) the residual value of the depreciable property for the purpose of depreciation is fixed as its base value for further calculations;
b) the amount of depreciation accrued for one month in respect of this depreciable property is determined by dividing the base cost of this object by the number of months remaining until the expiration of the useful life of this object.
20% of the initial cost of the fixed asset - 60,000 rubles.
The amount of depreciation charged until 20% of the initial cost is reached is 240,000 rubles.
The amount of depreciation deductions for one month is 5,000 rubles.
(300’000 * 1.6667% = 5’000)
n = 240’000 / 5’000 = 48 months.
Therefore, in the first 48 months - the amount of depreciation is 5,000 rubles / month. (K1 depreciation rate - 1.6667%), in the remaining 72 months, the depreciation rate K2 is:
60’000 / 72 = 833.33 rubles / month
3) calculation of the amount of depreciation charges for the period up to 01.12.2003
In this case, the depreciation period is 11 months, we apply the depreciation rate K1 Sam (01/09/03) = 300’000 * 1.6667% * 11 = 55’000 rubles.
4) calculation of the amount of depreciation charges for the period up to 01.10.2006
the depreciation period is - 12 + 12 + 12 + 9 = 45 months, we apply the depreciation rate K1
Sam(01/10/06) = 300'000 * 1.6667% * 45 = 225'000 rubles.
5) calculation of the amount of depreciation charges for the period up to 01.07.2009
The depreciation period is -
12+12+12+12+12+12+6 = 78 months,
apply the depreciation rate K1 for the first 48 months, and for the next 30 months - the depreciation rate K2
Sam(01/07/09) = 300’000 * 1.6667% * 48 + 833.33 * 30 = 240’000 + 25’000 = 265’000 rubles.
Task 2
In 2003, the mining enterprise carried out the acquisition and installation with the involvement of a subcontractor of the fixed asset - a mining machine. The company's expenses incurred during this period amounted to:
Purchase of a tunneling machine from a supplier (costs include VAT at a rate of 18%) - 120 thousand rubles;
· transportation of the purchased tunneling machine to the destination (costs include VAT at a rate of 18%) - 18 thousand rubles;
· installation of a tunneling machine in a mine drift (costs include VAT at a rate of 18%) - 102 thousand rubles;
The property, plant and equipment was put into operation on December 9, 2009. The useful life of the mining machine is 6 years.
It is required to determine:
the cost of the fixed asset at the time of its commissioning;
determine the depreciation group for the purposes of calculating income tax;
Solution
1. We determine the initial cost of the fixed asset - a mining machine (GPC), put into operation in 2003. rub.
