Tax accounting is carried out in order to generate complete and reliable information on the accounting procedure for tax purposes of business transactions carried out by the taxpayer during the reporting (tax) period, as well as providing information to internal and external users to control the correctness of calculation, completeness and timeliness of calculation and payment in tax budget.
Tax accounting is a system for generalizing information to determine the tax base for tax based on data from primary documents grouped in accordance with the procedure provided for by the Tax Code.
The tax accounting system is organized by the taxpayer independently, based on the principle of consistency in the application of the rules and regulations of tax accounting, that is, it is applied sequentially from one tax period to another. The procedure for maintaining tax accounting is established by the taxpayer in the accounting policy for tax purposes, approved by the relevant order (decree) of the head. Tax and other authorities are not entitled to establish compulsory forms of tax accounting documents for taxpayers.
The decision to amend the accounting policy for tax purposes when changing the applied accounting methods is taken from the beginning of the new tax period, and when the legislation on taxes and fees changes, not earlier than from the moment the changes in the norms of the said legislation come into force.
Taxpayers calculate the tax base based on the results of each reporting (tax) period on the basis of tax accounting data, if the articles of the Tax Code provide for the procedure for grouping and accounting for objects and business transactions for tax purposes, different from the procedure for grouping reflection in accounting established by the accounting rules.
Thus, the main issue of organizing tax accounting is the problem of its interaction with accounting.
The organization of rational workflow in the structure of the financial and accounting service and its automation provides for the need for maximum convergence of the two accounting systems, especially since the principles laid down in the very definition of tax accounting, its objects, goals and registers have an accounting basis. Ideally, an accounting policy for taxation should be based on the same input data and calculation methods as the accounting policy adopted in accounting.
In the organization of tax accounting, the most important issue is related to the choice of accounting and tax ledgers. In the new edition of Art. 313 of the Tax Code "Tax accounting. General provisions" states that if the accounting registers contain insufficient information to determine the tax base in accordance with the requirements of Ch. 25 of the Tax Code, then the organization has the right to include additional details in the applied accounting registers, thereby forming tax accounting registers, or maintain independent tax accounting registers.
There are several basic conditions that ensure the minimization of both autonomous tax registers and accounting registers with additional details.
First of all, you should choose the same methods of bookkeeping and tax accounting, both variant, prescribed in the accounting policy (for example, the linear method of depreciation of fixed assets), and non-variant (for example, accounting for bank charges). In this case, it is enough to use only accounting registers, and tax registers can be omitted altogether. In the case of mismatched accounting methods (for example, when accounting for entertainment expenses), it is advisable to use separate accounting and tax registers.
In addition, an important point is to ensure the identity in the classification of accounting objects, primarily in terms of content. Thus, the absence of the concept of "operating costs" in tax accounting does not mean that the costs of paying for bank services will be accounted for in different ways in accounting and tax accounting. Despite the fact that in accounting these expenses refer to operating expenses, and in tax accounting - to non-operating expenses, in both types of accounting these expenses are not related to expenses related to the sale of products, goods, works and services. But differences in the determination of the initial value of fixed assets or intangible assets in accounting and tax accounting in some cases can lead to the fact that an organization, even having chosen the method of calculating depreciation that is the same for both types of accounting, will have to maintain either combined or autonomous registers of accounting and tax accounting both for the formation of the initial cost of the accounting object and for accounting for its depreciation.
In accordance with Art. 314 of the Tax Code, analytical tax accounting registers - free 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, without distribution (reflection) on accounting accounts.
Tax accounting data - data that is taken into account in the development tables, accountant certificates and other documents of the taxpayer, grouping information about the objects of taxation.
The formation of this tax accounting assumes the continuity of the chronological order of accounting objects for tax purposes (including transactions, the results of which are recorded in several reporting periods or are carried over for a number of years).
At the same time, the analytical accounting of tax accounting data should be organized by the taxpayer in such a way that it discloses the procedure for the formation of the tax base.
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 reflection in the calculation of the tax base.
Tax accounting registers are kept in the form of special forms on paper, in electronic form and (or) 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 appendices to the accounting policy of the organization for tax purposes.
The correctness of the reflection of business transactions in tax registers is ensured by the persons who drew up and signed them.
When storing tax registers, they must be protected from unauthorized corrections.
The correction of an error in the tax register must be justified and confirmed by the signature of the responsible person who made the correction, indicating the date and justification for the correction made.
The calculation of the tax base for the reporting (tax) period in accordance with Article 315 of the Tax Code is compiled by the taxpayer independently and must contain the following data:
1. The period for which the tax base is determined (from the beginning of the tax period on an accrual basis);
2. The amount of income from sales received in the reporting (tax) period, including:
1) proceeds from the sale of goods (works, services) of own production, as well as proceeds from the sale of property, property rights, with the exception of the proceeds specified in subparagraphs 2 - of this paragraph;
2) proceeds from the sale of securities that are not traded on the organized market;
3) proceeds from the sale of securities circulating on the organized market;
4) proceeds from the sale of purchased goods;
5) proceeds from the sale of financial instruments of futures transactions that are not traded on the organized market;
6) proceeds from the sale of fixed assets;
7) proceeds from the sale of goods (works, services) of service industries and farms.
3. The amount of expenses incurred in the reporting (tax) period, reducing the amount of income from sales, including:
1) expenses for the production and sale of goods (works, services) of own production, as well as expenses incurred in the sale of property, property rights, with the exception of the expenses specified in subparagraphs 2 - of this paragraph.
At the same time, the total amount of expenses is reduced by the amount of work in progress, product balances in the warehouse and products shipped but not sold at the end of the reporting (tax) period, determined in accordance with article 319 of the Tax Code "Procedure for assessing work in progress, finished product balances, goods shipped ";
2) expenses incurred in the sale of securities that are not traded on an organized market;
3) expenses incurred in the sale of securities traded on an organized market;
50. Tax documentation, its composition. Storage periods for tax documents. Tax secret.
TAX DOCUMENTATION - a set of documents of the established form used in the taxation process, where the sequence of tax accrual, the amount of tax, and the amount of the tax liability are recorded. To N. d. there are four types of documents: reporting and settlement N.d .; accompanying N.d .; accounting and tax registers; notifications. Feature of N. d. in the absence of special primary tax documents: the basis for keeping N. d. are, as a rule, primary accounting documents that record the fact of a business transaction. Accounting documentation (tax calculations and declarations) - documentation in which the amount of tax
obligations. The documentation is signed by the head and the chief accountant (declaration of total annual income - by an individual) and submitted to the tax office at the location (or residence) of the taxpayer. Failure to submit or untimely submission of settlement documents to the tax authority provides for a fine. Accompanying documentation - documents containing non-basic data necessary for calculating tax, which substantiate and decipher the data of tax calculations. With some exceptions, liability for failure to submit accompanying documents is not provided for by tax legislation. Accounting and tax registers are consolidated forms of taxation. at the enterprise. The information contained in the primary accounting documents and required to be reflected in the taxable document must be accumulated and systematized in the taxpayer register, developed and approved by the Ministry of Taxes and Taxation of the Russian Federation, then it is generalized for a certain tax period and transferred to tax calculations. An example of a tax register is a tax card of a natural person, which is kept in organizations in accordance with Appendix No. 7 to Instruction of the Ministry of Taxes and Duties of the Russian Federation No. 35 of June 29, 1995 on the application of the law on personal income tax; the book of income and expenses, which is kept by small businesses that apply a simplified system of taxation, accounting and reporting. Notices of tax authorities (claims for payment of tax, notification) - documents handed over (sent) by tax authorities to taxpayers and containing information about the period and amount of tax that must be paid. As a rule, such notifications are sent to individuals. According to subparagraph 8 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation, taxpayers are obliged to ensure the safety of documents necessary for calculating and paying taxes for four years. These include accounting and tax accounting data, as well as documents confirming the receipt of income, the implementation of expenses and the payment (withholding) of taxes. A similar requirement is established for tax agents (subparagraph 5, paragraph 3, article 24 of the Tax Code of the Russian Federation). Tax secret - the right of a taxpayer to not disclose information provided to the tax authorities, guaranteed by Art. 102 NC. Tax secrets are any information received by the tax authority, the state non-budgetary fund authority and the customs authority about the taxpayer, with the exception of information: disclosed by the taxpayer independently or with his consent; taxpayer identification number; on violations of the legislation on taxes and fees and measures of responsibility for these violations; provided to tax (customs) or law enforcement authorities of other states in accordance with international treaties (agreements), one of the parties to which is the Russian Federation, on mutual cooperation between tax (customs) or law enforcement agencies (in terms of information provided to these authorities). Tax secrets are not subject to disclosure by tax authorities, bodies of state extra-budgetary funds and customs authorities, their officials and hired specialists, experts, except for cases provided for by federal law. Disclosure of tax secrets includes, in particular, the use or transfer to another person of industrial or commercial secrets of a taxpayer, which has become known to an official of a tax authority, a state non-budgetary fund body or a customs authority, a specialist or expert involved in the performance of their duties. The information received by the tax authorities, bodies of state extra-budgetary funds or customs authorities, constituting a tax secret, have a special mode of storage and access. Access to information constituting a tax secret is available to officials according to the lists determined, respectively, by the Ministry of Taxes and Duties, the bodies of state extra-budgetary funds and the State Customs Committee. The loss of documents containing information constituting a tax secret, or the disclosure of such information entails liability provided for by federal laws.
“Taxes” is a familiar word for us, often pronounced with alarm, and sometimes with indignation, both by entrepreneurs and ordinary workers. People talk with concern about the increased severity of taxes, about the burdensome and unusual need to submit income declarations to the tax inspectorates, hotly discussing what taxes and when to pay, what their rates are.
But originally taxes were called "auxilia" (aid) and were collected from citizens only in urgent cases. But for the maintenance of the army and the constantly growing bureaucratic apparatus, more and more money was continuously required, and taxes, from a temporary one, turned into a constant source of state revenue.
And so, since the appearance of taxes, the problem of combining the interests of the state and the rights of taxpayers has been in the first place. The state seeks to replenish the treasury, and the taxpayer seeks to protect their interests, ensuring that tax oppression is minimal and does not ruin interest in entrepreneurship.
One of the main sources of income for the federal budget, as well as regional and local budgets, is income tax. Income tax occupies a central place in the taxation system of enterprises and organizations.
Therefore, the purpose of the work is to research the taxation of profits.
Tax accounting is understood as a system of generalizing information to determine the tax base for a specific tax based on the data of primary documents, grouped in the prescribed manner.
Organizations should have a unified tax accounting system. Its purpose is to establish uniform principles and approaches to organizing a tax accounting system in an organization in order to correctly and accurately calculate taxes, fees, and other mandatory payments, withhold them and enter them within the timeframes established by law in budgets of different levels and extra-budgetary funds.
The main tasks of the tax accounting organization system are:
determination of general principles for the separation of powers and responsibilities of tax and accounting services at each management level (vertically) and within each management level (horizontally);
creation of a unified system of internal documents regulating the activities of tax and accounting services in the organization's tax accounting system.
Such documents may be:
Regulations on tax and accounting services;
accounting policy for tax purposes;
various kinds of internal instructions and regulations drawn up on the basis of the current tax legislation, but taking into account the specifics of the company's activities.
It should be noted that the tax accounting system is organized by enterprises independently, based on the principle of consistency in the application of the rules and regulations of tax accounting. This means that the system must be applied consistently from one tax period to the next. At the same time, the procedure for maintaining tax accounting is established by trade and catering organizations in their accounting policies for taxation purposes, approved by the relevant order (decree) of the head.
A change in the procedure for tax accounting of individual business transactions or objects can be carried out by an enterprise both in the event of a change in the legislation on taxes and fees or applied accounting methods, and at its own discretion (within the limits established by tax legislation). The decision to amend the accounting policy for tax purposes when changing the applied accounting methods is taken from the beginning of the new tax period, and when the legislation on taxes and fees changes, not earlier than from the moment the changes in the norms of the said legislation come into force.
Changes in accounting policies for tax purposes should also be approved by order (or order) of the head of the organization.
Accounting policy structure for tax purposes
An accounting policy for tax purposes can be formed both in the form of a separately approved document, and in the form of a section of the general accounting policy of an enterprise, adopted for both accounting and taxation purposes. Since the obligation to adopt a separate provision is not regulated by tax legislation, trade and catering organizations can independently choose the procedure for its approval.
As regards the construction of accounting policies for tax purposes, there are no recommendations of tax or other authorities. There are only certain provisions of tax legislation (concerning income tax and VAT), which should be reflected in this document.
Below is an approximate form of building such an accounting policy, which includes three main sections:
1) organizational aspects of tax accounting in the organization;
2) methods and methods of taxation;
3) tax accounting registers.
Let us consider the features of the formation of each of these sections.
Organizational aspects of tax accounting
It is advisable to start this section with the general principles of building tax accounting in trade or public catering organizations.
Since such accounting is carried out at all levels of enterprise management, the conduct of such work can be entrusted either to the accounting department of an organization (in particular, its department responsible for the taxation process of a given enterprise), or to a tax administration (department, service) specially created in the organization. included in the structure of the organization as a separate unit. This moment must be necessarily reflected in the accounting policy for tax purposes.
It is also possible to reflect in the accounting policy of the sectoral features of the enterprise, which may affect the construction of tax accounting.
If the organization has territorially separate structural divisions (branches, representative offices) that are endowed with the functions of calculating and paying taxes to the budgets of the constituent entities of the Russian Federation and local budgets, it is necessary to determine the time frame for submitting these calculations to the tax authorities at the location of the branch (representative office), as well as to the head division for maintaining tax accounting as a whole for the enterprise.
Naturally, it is also necessary to provide for the rules for approving the accounting policy itself for tax purposes (who approves the timing of the adoption of the accounting policy for the reporting year, how this document is formed: as part of the general accounting policy of the enterprise or as a separate provision, etc.), the procedure for entering into her changes.
If an organization belongs to small businesses or has switched to a simplified taxation system, then this fact should also be reflected in the accounting policy for tax purposes, since for such enterprises there are some features of tax accounting and taxation.
Tax rules and methods
This section reflects the rules and methods (methods) of tax accounting.
The rules for maintaining tax accounting relate to cases when legislative or regulatory documents do not provide for the variance of accounting, but it is allowed to detail and concretize the accounting procedure by the organization itself. Accordingly, the accounting policy reflects only those moments (rules) that have some specific features of tax accounting (taxation).
Methods of maintaining tax accounting means the fact that legislative or regulatory documents provide for the variability of the application of certain principles of taxation. In this case, the organization independently chooses one of the possible options (methods, methods).
Below is an approximate list of items that should be reflected in the accounting policies of trade and public catering organizations for tax purposes in the context of individual taxes.
1.1 Initial data
1.1 Extract from the Charter of the organization
1. ZAO Domino was registered on 20.04.2002. The founders of the organization are OOO Kedr and ZAO Klimat.
2. The amount of the authorized capital is 10,000 rubles. and is formed by placing ordinary shares of the Company with a par value of 10 rubles.
3. The share of LLC "Kedr" in the authorized capital of the Company is 90%, it owns 900 shares with a par value of 10 rubles. The total cost of the share of LLC "Kedr" is 900 rubles.
The share of CJSC "Climate" is 10%, it owns 100 shares with a par value of 10 rubles. The total cost of the share of CJSC "Climate" in the authorized capital of the Company is 1000 rubles.
4. The company was created for the purpose of making a profit. The main activities of the Company are:
- construction and repair work;
- trade in construction materials;
- provision of construction consulting services;
- marketing of the real estate market;
- non-economic activity, etc.
1.2 Extract from the accounting policy of the organization
1. Objects with a service life of more than one year are fixed assets.
2. Depreciation on fixed assets is charged on a quarterly basis based on the established depreciation rates.
3. Objects with a service life of less than 1 year and a cost of less than J0,000 rubles. belong to the category of household implements and equipment.
4. The cost of household inventory and equipment is expensed as a lump sum when it is put into operation.
5. Income from sales and non-sales transactions is determined on a cash basis.
6. All objects of taxation are considered to exist after the actual receipt of funds.
1.3 Journal of business transactions of the organization for the first half of the year
1. The costs of banking services for the entire reporting period amounted to 3000 rubles, including settlement and cash services, payment of long-distance payments, information services of the bank. Value added tax (hereinafter - VAT) is not levied.
Tax accounting is a system for generalizing information to determine the tax base for tax based on the data of primary documents, grouped in accordance with the procedure provided for by the tax code of the Russian Federation.
Tax accounting is the responsibility of all companies, including those applying special tax regimes.
It is tax accounting that makes it possible to form complete and reliable information on the accounting procedure for tax purposes of business transactions.
Tax accounting is carried out in special forms - tax registers.
Organizations - taxpayers independently form their own tax accounting system.
The procedure for maintaining tax accounting must be spelled out in the accounting policy for tax purposes, which is approved by the order (decree) of the head of the company and is the main document required for calculating taxes.
The purposes 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 them to minimize their tax risks and optimize taxes.
In this case, the internal user of information is the administration of the organization.
External users of information are tax authorities that assess the correctness of the formation of the tax base, tax calculations, and also exercise control over the receipt of taxes to the budget.
The means of achieving the goal of tax accounting is the grouping of these primary documents.
Tax accounting consists only of the stage of summarizing information. The collection and registration of information by documenting it is carried out in the accounting system.
Tax accounting data must contain the following information:
the procedure for the formation of the amount of income and expenses;
the procedure for determining the share of expenses accounted for for tax purposes 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 tax arrears with the budget.
Tax accounting data are confirmed by:
primary accounting documents (including an accountant's certificate);
analytical tax registers;
calculation of the tax base.
One of the main tasks of tax accounting is to determine the amount of payments to the budget and tax arrears to the budget for 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.
The Tax Code of the Russian Federation defines the following principles of tax accounting:
the principle of monetary measurement. Tax accounting reflects information on income and expenses, presented primarily in monetary terms;
the principle of property isolation. The property that is the property of an organization is accounted for separately from the property of other legal entities held by this organization.
the principle of going concern of the organization. Records must be kept continuously from the moment of its registration as a legal entity until its reorganization or liquidation .;
the principle of temporal certainty of the facts of economic activity. The principle of temporal certainty of the facts of economic activity is dominant. Revenues are recognized in the reporting (tax) period in which they occurred, regardless of the actual receipt of funds, other property or property rights (accrual principle). 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 .;
the principle of consistency in the application of rules and regulations of tax accounting. The rules and regulations must be applied consistently from one tax period to the next. This principle applies to all objects of tax accounting;
the principle of uniformity of recognition of income and expenses. This principle assumes the reflection for tax purposes of expenses in the same reporting period as the income for the receipt of which they were generated.
There are the following options for tax accounting:
- tax accounting is maintained in a special tax chart of accounts. This method involves the development and introduction of additional tax accounting accounts to the working chart of accounts. This method is the most optimal and is most often used in small and medium-sized organizations.
tax accounting is kept separate from accounting. This option is most appropriate for use in large companies, where such records are kept in a special division of the organization;
tax accounting is carried out on the basis of accounting, which implies the maximum convergence of tax and accounting, special tax registers are maintained only in cases where tax legislation provides for different accounting rules;
tax accounting is maintained by means of adjusting accounting data: only the difference between accounting and tax accounting data is reflected in tax registers in situations where such deviations arise;
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Tax accounting: details for an accountant
- Inseparable improvements. Accounting and tax accounting with the lessor
The fact that in the accounting and tax accounting of the organization the amount of depreciation is different (accounting ... and, accordingly, are not amortized in tax accounting by either the lessor or the lessee. ... by the tenant. For accounting and tax purposes, the monthly amount of depreciation for a building ... for a building (with inseparable improvements). In tax accounting, monthly depreciation is included in expenses ...
- Inseparable improvements. Accounting and tax accounting at the lessee
Improvements for accounting and tax purposes at the lessee are recognized as separate ... improvements. So, the procedure for accounting and tax accounting of inseparable improvements in leased property made ... The organization uses the accrual method in tax accounting. The organization uses a straight-line method of accrual ... to exceed the amount of monthly depreciation in tax accounting. Since at the end of the term ... the use of capital investments for tax accounting purposes is set equal to 80 months (...
- An individual purchases a fixed asset from a legal entity at a price less than the residual value: accounting and tax accounting
Need to be done in accounting and tax accounting? An individual purchases from ... the residual value calculated according to tax accounting data. Loss from the sale of a building ... upon its acquisition, according to tax accounting data. Loss from the sale of land .... Real estate sales accounting. Tax accounting of VAT According to paragraphs. 1 p ... when purchasing it, according to tax accounting data, as part of expenses (letters ... this operation in the seller's accounting and tax records? What transactions do you need ...
- An intangible asset is fully amortized, but continues to be used: how to account in accounting and tax accounting
It is not necessary in the accounting. In tax accounting, an organization has the right to use such assets ... (paragraph 40 of PBU 14/2007). Tax accounting According to paragraph 2 of Art. 258 ... reflecting the fact of economic life in tax accounting (letter from the Ministry of Finance of Russia dated 20 ... on the reflection in accounting and tax accounting of an increase in the useful life of an asset ...
- How will labeling of medicines affect the tax accounting of pharmacies?
Days from the date of tax registration (clause 2). If the notification by ...
- Transportation costs when purchasing materials by an organization on the simplified tax system: accounting and tax accounting
Transportation costs should be taken into account in accounting and tax accounting in these two ... transportation costs in these two should be taken into account in accounting and tax accounting ... we adhere to the following position: In tax accounting under the simplified tax system, the organization's costs associated ...
- Reimbursement of court costs to the plaintiff by court decision: accounting and tax accounting
Payment data in accounting and tax accounting (income tax)? By decision ... are these payments in accounting and tax accounting (income tax)? Having considered the question ...
- The organization purchased the car: accounting and tax accounting
Write off expenses in accounting and tax accounting for this vehicle? It is necessary ... to write off expenses in accounting and tax accounting for this vehicle? It is necessary ... / 244). Income tax In tax accounting, a car is recognized as a depreciable property if ...
- Return by the store to the supplier of products of inadequate quality: accounting and tax accounting
Selling this product. There will be no special procedure for tax accounting of transactions related to the return by the buyer ... on how to reflect the return of defective goods in tax accounting and how ... there will not be, since the correction of tax accounting data will take place before submission ...
- Tax accounting of government agencies in 1C since 2017
... ". Costs in tax accounting Now let's look at cost accounting in tax accounting. According to ... 50). Due to the established correspondence of tax accounting accounts to accounting accounts (from ... from the point of view of tax accounting; take into account the specific requirements of tax accounting for certain types of ... identification of costs in tax accounting. Let's summarize the tax accounting setup in 1C: Accounting ... the method of calculating depreciation in tax accounting is selected: "linear" or "non-linear" User ...
- Return of a part of the goods of proper quality: accounting and tax accounting
In accounting and tax accounting in terms of VAT? The buyer returns ..., in accounting and in tax accounting in terms of VAT? Having considered the question ...
- Storage periods for accounting and tax accounting documents
Ensure the safety of accounting and tax accounting data and other documents necessary for ... must store accounting and tax accounting documents, including for objects ... ensure the safety of accounting and tax accounting data and other documents necessary for ... ensure the safety accounting and tax accounting data and other documents required for ... the moment of completion of depreciation in tax accounting (accounting for the acquisition of such ...
- Tax accounting for partial liquidation of fixed assets
Norms governing the procedure for reflecting transactions related to partial liquidation in tax accounting ... norms governing the procedure for reflecting transactions related to partial liquidation in tax accounting ... up to 20 years inclusive). In tax accounting, depreciation on it is charged linearly ... the fixed asset will be recorded in tax accounting, equal to 1,120,000 rubles ...
- Exchange agreement: the procedure for accounting and tax accounting
Contains. What is the procedure for accounting and tax accounting of transactions under an exchange agreement? By ... contains. What is the procedure for accounting and tax accounting of transactions under an exchange agreement? By ... in accounting and in tax accounting it is reflected on the date of receipt of the car ... RF). Income tax In tax accounting, an organization recognizes income in the amount of ...
- Write-off of spoiled goods in accounting and tax accounting, when the guilty person has not been identified
Damaged goods in accounting and tax accounting? Is it necessary to restore VAT, previously ... damaged goods in accounting and tax accounting? Is it necessary to recover VAT, previously ...
Tax accounting is a system for collecting and generalizing information to determine the tax base based on data from primary documents, grouped in accordance with the requirements of the Tax Code of the Russian Federation (Article 313 of the Tax Code of the Russian Federation). Taxpayers independently develop a tax accounting system in accounting policy for tax purposes.
The purpose of tax accounting is determined by the interests of information users. Information users generated 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 accounting data, internal users can analyze non-production expenses, which, according to the requirements of tax legislation, are not taken into account for tax purposes (for example, expenses on any type of benefits provided to management or employees; in addition to benefits paid on the basis of employment contracts, expenses in the form of amounts financial aid and others). By reducing this kind of expenses, you can optimize taxable profit.
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 monitor the receipt of taxes to the budget. Tax consultants give recommendations on how to minimize tax payments, determine the direction of the organization's tax policy.
Taking into account the needs of information users, the purposes 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 them to minimize their tax risks and optimize 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 summarizing information. The collection and registration of information by documenting it is carried out in the accounting system.
Tax accounting data should reflect:
1) the procedure for the formation of the amounts of income and expenses;
2) the procedure for determining the share of expenses accounted for for tax purposes in the current reporting (tax) period;
3) the amount of the balance of expenses to be charged to expenses in the next reporting (tax) period;
4) the procedure for the formation of the amount of created reserves;
5) the amount of tax arrears with the budget.
Tax accounting data are not reflected in the 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 are confirmed by:
Primary accounting documents, including an accountant's certificate;
Analytical tax registers;
Calculation of the tax base.
The objects of tax accounting are the income and expenses of the organization, which are accounted for 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 tax 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 accounted for 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 arrears to the budget for income tax at 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.
Tax accounting principles
In the chapter. 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 going concern of the organization;
The principle of temporal certainty of the facts of economic activity;
The principle of consistency in the application of rules and regulations of tax accounting;
The principle of uniformity of 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, proceeds from sales are determined based on all receipts associated with 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, justified costs are economically justified costs, the assessment of which is expressed in monetary form. 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 accounted for in aggregate with the income, the value of which is expressed in rubles. Income denominated in foreign currency is translated into rubles at the exchange rate of the Central Bank of the Russian Federation. In accordance with the principle of property isolation, property owned by an organization is accounted for separately from the property of other legal entities held by this organization. In tax legislation, this principle is declared in relation to depreciable property.
Depreciable property is recognized as property, results of intellectual activity and other objects of intellectual property that are owned by the taxpayer.
According to the principle of going concern of an organization, records 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 calculating depreciation of property. Depreciation of property is charged 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, incomes are recognized in the reporting (tax) period in which they occurred, regardless of the actual receipt of funds, 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 established the principle of consistency in the application of the rules and regulations of tax accounting, according to which the rules and regulations should be applied consistently from one tax period to another. This principle applies to all objects of tax accounting.
The principle of equal recognition of income and expenses is reflected in Art. 271 and 272 of the Tax Code of the Russian Federation. This principle assumes the reflection for tax purposes of expenses in the same reporting period as the income for the receipt of which they were generated.
Organization of tax accounting at the enterprise
In accordance with Art. 313 of the Tax Code of the Russian Federation, the procedure for maintaining tax accounting is established by the taxpayer to the accounting policy for tax purposes.
Tax accounting should be organized so that the data provide the ability to:
- continuous reflection in the chronological sequence of the facts of economic activity;
- systematization of these facts (accounting for income and expenses);
- formation of indicators of the tax return for income tax.
Unlike accounting, where the accounting rules are regulated by the PBU and the Chart of Accounts, strict standards have not been established 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, not related to accounting. Moreover, each business transaction is recorded in the tax register.
2. Creation of a tax accounting system based on accounting data. This method of accounting is less laborious and therefore more appropriate for use. It is consistent with the provisions of Art. 313 of the Tax Code of the Russian Federation.
This article establishes that the calculation of the tax base based on the results of each reporting (tax) period is made on the basis of 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, which is 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:
1. Determine the accounting objects for which the rules of accounting and tax accounting coincide, and the accounting objects 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. To develop forms of analytical tax accounting registers for the selected objects of tax accounting.
4) Determine the objects of separate tax accounting (for taxpayers applying special tax regimes).
Source - Tax accounting: textbook / M.N. Smagina. - Tambov: Publishing house of Tamb. state tech. University, 2009. - 80 p.