Requirements for the organization and maintenance of tax accounting. Requirements for tax accounting, principles and possible options for its organization at the enterprise. Data generalization specifics

The accounting policy of Stroy Sfera LLC for tax accounting purposes establishes the organization, form and methods of tax accounting based on the current regulatory documents:

• - Tax Code of the Russian Federation (parts one and two);
• - Laws on taxes and fees of the Orenburg region, adopted in accordance with the Tax Code of the Russian Federation.

In LLC Stroy Sfera, the responsibility for maintaining tax accounting is assigned to the accountant - “Specialist in tax accounting”. In accordance with the job description of the accountant, the accountant is obliged to:

• - to carry out tax accounting of the enterprise;
• - to form, in accordance with the current legislative norms, the accounting policy of the enterprise, for tax purposes, taking into account the various types of activities of the enterprise in order to ensure the stability of the financial and economic activities of the enterprise;
• - to ensure the correct and timely calculation and transfer of taxes and fees to the budgets of various levels;
• - participate in the development and implementation of progressive tax accounting methods at the enterprise;
• - provide consulting and methodological assistance to employees of the enterprise on taxation issues related to commercial activities.

When conducting tax accounting, computer technology is used for processing accounting information using the 1C: Enterprise 8.2 software. Tax accounting is carried out on the basis of accounting registers with the addition of the details required for tax accounting in accordance with the requirements of the Tax Code of the Russian Federation. Tax returns are submitted to the tax authority in electronic form via telecommunication channels within the time limits established by the tax legislation of the Russian Federation.

Section 1 of the Accounting Policy for tax accounting purposes describes the method of accounting for value added tax:

• - accounting data is used for tax accounting of value added tax;
• - the numbering of invoices is carried out in accordance with the dates of signing the acts of completion (consignment notes) and may be out of order, it is not allowed to have missing numbers within the year;
• - invoices received from suppliers of goods (works, services) are registered in the purchase book as soon as the right to tax deductions arises in the manner prescribed by article 172 of the Tax Code of the Russian Federation;
• - the accountant is responsible for maintaining the sales ledger, purchase ledger and for the timely and correct implementation of tax calculations;
• - the moment of determining the tax base for value added tax is the day of shipment of goods.

Section 2 of the Accounting Policy for Tax Purposes describes the method of accounting for income tax:

• - for the purposes of income tax, the accrual method is used;
• - when determining the amount of material costs when writing off raw materials and materials used in the production of goods (performance of work, provision of services), the average cost method is used;
• - when selling purchased inventory items, the cost of acquiring these items is written off to expenses at the average cost;
• - fixed assets, the cost of which does not exceed 40,000 rubles, are reflected in tax accounting as part of inventories and are written off to expenses at a time;
• - is recognized as depreciable property, property with a useful life of more than 12 months and an initial value of more than 40,000 rubles;
• - depreciation on depreciable property is accrued on a straight-line basis in accordance with the procedure established by Article 259 of the Tax Code of the Russian Federation;
• - when determining the depreciation rate for the purchased items of fixed assets that were in use, the useful life is established, taking into account the number of years (months) of operation of this property by the previous owners;
• - the useful life is determined as of the date of commissioning of this depreciable property in accordance with Article 258 of the Tax Code of the Russian Federation and taking into account the Classification of fixed assets approved by the Government of the Russian Federation of January 1, 2002. # 1;
• - an increase in the useful life of fixed assets after the date of its commissioning is carried out if, after the reconstruction, modernization or technical re-equipment of such an object, an increase in its useful life has occurred. In this case, the increase in the useful life of fixed assets is carried out within the terms established for the depreciation group in which such a fixed asset was previously included;
• - the depreciation bonus is not applied;
• - reserves for doubtful debts, warranty repairs and maintenance, forthcoming expenses for the repair of fixed assets, forthcoming expenses for paying vacations are not created;
• - payment of advance payments for income tax is made based on the tax rate and actually earned profit, calculated on an accrual basis from the beginning of the tax period until the end of the corresponding month.

Direct costs include:

• - material costs, except for general business purposes;
• - the cost of remuneration of personnel involved in the production and sale of goods (works, services);
• - contributions for compulsory insurance calculated on the above sums of labor costs;
• - the amount of accrued depreciation on fixed assets used in the production and sale of goods (works, services), with the exception of general economic purposes;
• - other expenses (rent of fixed assets, transportation costs, etc.), except for general business purposes.

It has been established that standardized costs are included in the costs taken into account in taxation according to the maximum standards established by the Tax Code of the Russian Federation. Hospitality expenses are included in other expenses in the part that is up to 4% inclusive of the organization's expenses for wages.

Advertising costs are fully included in costs - in terms of non-standardized amounts. Regulated advertising costs are included in the costs in the part that is up to 1% inclusive of the proceeds from sales, determined in accordance with Article 249 of the Tax Code of the Russian Federation.

Fuel and lubricants are written off according to the standards approved by the organization in accordance with the Order of the head.

Interest on debt obligations is recognized based on the refinancing rate of the Central Bank of the Russian Federation in accordance with Article 269 of the Tax Code of the Russian Federation. These expenses are taken into account as part of non-operating expenses in the tax period when the obligation to pay them arises in accordance with the terms of the contract.

Tax accounting is a system for summarizing information to determine the tax base for tax on the basis of data from primary documents, grouped in accordance with the procedure provided for by the Tax Code.

Tax accounting is needed in order to generate complete and reliable information about the taxable base, to control the correctness, completeness and timeliness of tax calculation and payment to the budget. In addition, it aims to provide information to internal and external users.

If the accounting registers contain insufficient information to determine the tax base in accordance with the requirements of Chapter 25 of the Tax Code of the Russian Federation, the taxpayer has the right to enter additional details. Thus, tax accounting registers will be formed.

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 in the accounting policy of the organization, approved by the order (decree) of the head.

Tax accounting data should reflect the procedure for forming the amount of income and expenses, determining the share of expenses accounted for for tax purposes in the current tax (reporting) period. As well as the amount of the balance of expenses (losses), which should be attributed to expenses in the following tax periods, the procedure for the formation of the amounts of created reserves and the amount of debt to the budget.

Confirmation of tax accounting data are:

1) primary accounting documents (including an accountant's certificate);

2) analytical tax registers;

3) calculation of the tax base.

Taxpayers independently establish the procedure for document flow, determine the sequence in which operations are performed to form tax accounting indicators. They also choose the form of data presentation on paper (one must understand, it is the external form of presentation). That is, the third of the noted organizational measures is left to the mercy of enterprises.

Tax registers are documents in which all the information necessary for calculating income tax is entered (Article 314 of the Tax Code of the Russian Federation). Based on this information, systematized and summarized in the registers, a tax base is calculated.

There is no unified form of registers, so each company must develop them independently. Then these registers must be approved and attached to the order on accounting policy for tax purposes. Each register must contain the required details. Here they are:

Name;

period (date) of compilation;

transaction meters in kind (if possible) and monetary terms;

name of business transactions;

signature (decryption of signature) of the person responsible for drawing up the register.

You can use the ready-made ones. Thus, the Federal Tax Service has developed recommendations for the compilation of tax accounting registers "Tax accounting system recommended by the Federal Tax Service of Russia for calculating profits in accordance with the norms of Chapter 25 of the Tax Code of the Russian Federation."

Tax accounting registers are kept in the form of special forms on paper, in electronic form and (or) on any machine media. The correctness of the reflection of business transactions in tax registers is monitored by those who compiled and signed them. If an error is found in the tax register, only the responsible person has the right to correct them. Moreover, the correction must not only be certified by the signature of the latter (indicating the date), but also justified in writing.

Analytical accounting of tax accounting data as a whole should be organized in such a way that it reveals the procedure for the formation of the tax base.

The regulation on accounting "Accounting for income tax calculations" PBU 18/02 was approved by order of the Ministry of Finance of the Russian Federation of November 19, 2002 No.

PBU 18/02 comes into force starting from the financial statements for 2003, i.e. from 01.01.2003. It should be applied by all firms with the exception of banks, insurance and budgetary organizations. Small businesses may not use this provision in their reporting. According to PBU 18, account 09 "Deferred tax asset" is introduced, it takes into account deductible temporary differences in the reporting period when they arise, provided there is a probability that taxable profit will be received in subsequent reporting periods, accounting depreciation is greater than tax depreciation - for fixed assets cost over 10 thousand rubles. A deductible temporary difference occurs in two cases:

when the amount of expense, reflected in accounting in this reporting period, exceeds the amount of expense to be included in the composition of expenses for tax purposes in the reporting period;

when the amount of income reflected in accounting in this reporting period is less than the amount to be included in income for tax purposes in this reporting period.

On account 77 "Deferred tax liability" the taxable temporary difference is taken into account, i.e. the part of deferred income tax that should lead to an increase in income tax payable to the budget in subsequent reporting periods. A taxable temporary difference arises in the following cases:

when the amount of expense, reflected in the accounting in this reporting period, is less than the amount of expense to be included in the composition of expenses for tax purposes in the reporting period;

when the amount of income reflected in accounting in this reporting period is greater than the amount to be included in income for tax purposes in this reporting period.

Accounting profit (loss) shown in the Profit and Loss Statement, as a rule, does not coincide with the taxable profit (loss) shown in the Tax return for corporate income tax. The use of this PBU will allow you to reflect in accounting and reporting the difference between the tax on accounting profit and the amount of income tax that you really have to pay to the budget.

After all, the basis for the formation of profit is the same - this is

business transactions performed by the organization in

tax period. Therefore, comparing the reflection of some and those

the same operations in each of the types of accounting, you can identify

the reasons why accounting and tax data

accounting diverge. Actually, on this principle of identifying differences and reflecting in accounting the amount of income tax calculated on their basis, and the PBU is built.

As a rule, in accounting, expenses are recognized in full.

There are a number of expenses in the Tax Code that are not included in taxation. Therefore, a situation arises when the company actually spent the funds and recognized them as expenses in accounting, but cannot reduce them by the amount of taxable profit.

You can build tax accounting based on accounting. To do this, you need to clearly define where the rules of tax and accounting are the same, and how they differ.

Then you need to bring accounting and tax accounting policies as close as possible by establishing the same methods:

depreciation of fixed assets and intangible assets;

write-off of inventories into production;

determining the production cost of products, evaluating work in progress, finished goods in stock, etc.

Then many transactions reflected in accounting will, without change, participate in the calculation of income tax.

You can organize a separate tax accounting, that is, build an independent tax accounting system, which is not connected with accounting in any way. In this case, you will have to develop tax accounting registers for each business transaction. One and the same operation will need to be simultaneously recorded both in accounting registers and in tax accounting registers.

Consider the tax accounting of income from sales.

Implementation is the transfer of ownership of goods (results of work or services) from the seller (performer) to the buyer (customer).

For tax purposes, a good is any property sold or intended for sale by a firm. It can be any value: fixed assets, intangible assets, materials, securities, finished goods, purchased goods, etc. The proceeds from their sale are included in the sales proceeds.

In accounting, revenue from sales is considered only income from the sale of finished products, goods, results of work performed and services rendered. Proceeds from the sale of other property (fixed assets, intangible assets, materials, etc.) are not included in sales proceeds. They are reflected in the composition of other income of the company.

At what point do you need to reflect revenue in tax accounting? It depends on the method of recognition of income (expenses) for profit tax purposes.

There are two such methods:

accrual basis

cash method.

LLC "Prestige-Remont" uses the accrual method.

On an accrual basis, revenue is recognized at the time of transfer of ownership of the goods (results of work or services) from the seller to the buyer (customer).

Income tax will have to be paid based on the results of the reporting (tax) period in which the goods were handed over to the buyer or the work was performed (services rendered) for the customer.

When LLC "Prestige-Remont" receives money for the goods shipped (work performed, services rendered), it does not matter.

The reporting periods for income tax are the first quarter, six months and 9 months of the calendar year (for those companies that pay tax on a quarterly basis or make monthly advance payments based on the profit received for the previous quarter). Or one month, two months, three months, etc. (if the company pays tax on a monthly basis, calculating it from the profit actually received over the past month).

In some cases, in accounting and tax accounting, the proceeds from the sale of goods (works, services) are formed in different ways. For example, some income according to accounting rules increases revenue, but according to tax accounting rules it does not.

As can be seen from table 2, according to the rules of tax accounting, the proceeds from sales do not include:

sum differences;

interest on commercial loans;

interest (discount) on bills.

The proceeds from the sale of property (work, services) are reflected in the register of records of transactions of disposal of property, work, services, rights. In some cases, the amount of proceeds is also indicated in additional tax accounting registers. The list of these registers depends on the type of property sold.

Table 2 Accounting and tax accounting of proceeds from sales

Type of income	Income accounting
accounting	tax
The amount of proceeds received (receivable) from the buyer of goods, works, services (net of VAT)	Included in sales proceeds (clause 6 of PBU 9/99)	The same (Article 249 of the Tax Code of the Russian Federation)
Exchange rate differences that arise when the revenue is received in a foreign currency.	Included in other income or expenses (clause 8 PBU 9/99, clause 12 PBU 10/99
Amount differences that arise when the cost of goods, works or services is expressed in conventional monetary units.	Increase or decrease sales revenue (clause 6.6 PBU 9/99, clause 6.6 PBU 10/99	Included in other income or expenses (Articles 250, 265 of the Tax Code of the Russian Federation)
Interest received for deferred payment for goods, works, services (commercial loan)
Interest or discount on bills received in payment for goods, works, services.	Increase revenue from sales (clause 6.2 PBU 9/99)	Included in other income or expenses (Article 250 of the Tax Code of the Russian Federation)

Data on the sale of products, goods, works or services are reflected in the register of records of transactions of disposal of property, works, services, rights.

It is filled out on the basis of primary documents, which formalize the shipment of goods or products, as well as the transfer of the results of work performed and services rendered. Such documents are acceptance certificates, invoices, invoices, contracts, etc.

In accounting, the proceeds from the sale of fixed assets are reflected in other income on account 91 "Other income and expenses". In tax accounting, income from the sale of property, plant and equipment is considered sales revenue.

Data on the write-off of an item of fixed assets is reflected in three tax registers:

the register of accounting for transactions of disposal of property, work, services, rights;

register-calculation "Financial result from the sale of depreciable property";

register of information about the object of fixed assets.

The amount of all income that Prestige-Remont LLC received during the reporting (tax) period is indicated in the income register of the current period. This is a consolidated register of tax accounting.

It is filled in on the basis of data from other tax registers (for example, the register for accounting for transactions of disposal of property, work, services, rights; register-calculation "Financial result from the sale of depreciable property"). Each type of income (proceeds from the sale of goods, finished products, materials, fixed assets, etc.) is reflected in the register separately.

The data from this register is transferred to the income tax return.

Consider the tax accounting of personal income tax.

The primary document of tax accounting is a tax card for accounting for income and personal income tax (form N 1-NDFL) (tax card). Tax cards in accordance with clause 1 of Art. 230 of the Tax Code of the Russian Federation are obliged to maintain all organizations and individual entrepreneurs that make payments to individuals and withhold personal income tax from them (i.e. all tax agents). They are conducted personally for each individual.

The tax card is maintained by Prestige-Remont LLC for each individual.

The tax card reflects all income received by the taxpayer in the tax period, subject to accounting when determining the tax base, including income for which tax deductions are provided. Non-taxable income is not reflected on the tax card.

The tax must be paid to the budget no later than the day on which cash was received to pay income or the amount of income was transferred to the employee's bank account.

However, if the employee received income in the form of material benefits or in kind, then the tax must be transferred to the budget no later than the day that follows the day the tax was actually withheld.

The tax is transferred at the place of tax registration of the organization.

If the company has separate divisions (branches or representative offices), tax is paid both at the location of the head office and at the location of its divisions.

The amount of tax payable at the location of separate divisions is determined based on the amount of income paid to employees of these divisions.

If the total amount of tax withheld payable

to the budget is less than 100 rubles, it is added to the amount of tax to be transferred in the next month. In any case, this amount must be transferred no later than December of the current year. At the end of the year, for each person who received income in the organization, a certificate of income is drawn up in the form of N 2-NDFL. Income certificates are sent to the tax office at the place of registration of the organization annually no later than April 1.

Chapter 25 of the Tax Code of the Russian Federation provides for the maintenance of tax accounting in order to determine the tax base for income tax.

Tax accounting is a system for generalizing information to determine the tax base for tax on the basis of data from primary documents grouped in accordance with the norms of the Tax Code of the Russian Federation (Article 313 of the Tax Code of the Russian Federation).

Purposes of tax accounting:

• - formation of complete and reliable information on the accounting procedure for tax purposes 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 calculation, completeness and timeliness of calculation and payment of tax to the budget.

It follows from this that tax accounting serves as a tool for reflecting financial relations between the organization and the state. The difference between tax accounting and accounting is that tax accounting is carried out exclusively for tax purposes (Table 1). He must ensure the transparency of all transactions related to the activities of the taxpayer, and his financial position. The need for tax accounting is determined by the fact that the accounting system is insufficient to determine the tax base.

The organization of the tax accounting system implies the determination of a set of indicators that directly or indirectly affect the size of the tax base, the criteria for their systematization in tax accounting registers, as well as the procedure for accounting, formation and reflection in the registers of information about accounting objects.

Analytical tax registers - a set of indicators (summary forms) used to systematize tax accounting data for the reporting (tax) period, grouped in accordance with the requirements of Ch. 25 of the Tax Code of the Russian Federation, without distribution (reflection) on accounting accounts.

The legislation does not provide for the creation of a unified tax accounting system as a separate mandatory procedure for collecting and systematizing data on operations carried out by an organization that entail tax consequences, similar to accounting.

Each organization, depending on the set and specifics of the operations being carried out, has the right to independently choose the method of registering data on the operations carried out, which determines the procedure for recording them in the formation of the tax base, based on the legally established principle - the sequence of applying the rules and regulations of tax accounting from one tax period to another. ...

General approaches to the formation of tax accounting policies for taxation of profits are given in Art. Art. 313, 314 of the Tax Code of the Russian Federation. The procedure for maintaining tax accounting is established in the accounting policy for tax purposes. It is approved by the relevant order of the head (Article 313 of the Tax Code of the Russian Federation).

Changes in accounting policies are allowed in the event of: changes in legislation; changes in accounting methods used; if the taxpayer began to carry out new types of activities (in the accounting policy, reflect the procedure for their accounting). Changes made to the accounting policy are applied from the beginning of the new tax period.

Organization of tax accounting at an enterprise can be carried out in three ways:

• 1) separate accounting - with this method of organization, tax accounting is carried out completely independently of accounting. Such a situation is possible in the case when the organization has the opportunity to create a tax accounting department within the framework of the existing accounting department;
• 2) combined accounting - this method involves the maintenance of accounting for tax requirements. At the same time, the tax accounting methodology will require the mandatory reflection of expenses on the accounts of the working chart of accounts. This option is economically justified in small enterprises, where the determination of the tax base for calculating income tax is not particularly difficult;
• 3) mixed accounting is an intermediate option, in which part of the accounting work is performed in traditional accounting registers and reflected in the accounts of the working chart of accounts, and tax ledgers are used to regroup accounting data in accordance with the requirements of Chapter 25 of the Tax Code of the Russian Federation "Tax on profit".

Thus, tax accounting in this case complements accounting, making up a single whole with it. A significant disadvantage of this option is its great complexity and a fairly high probability of errors.

Tax accounting data should reflect:

• - 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.

The taxpayer analyzes business transactions and independently determines for which accounting objects he must develop and approve the forms of tax accounting registers, in which a set of all the data necessary for the correct determination of the indicators of the tax return must be provided.

Confirmation of tax accounting data are:

• 1. Primary accounting documents (including an accountant's certificate). The primary accounting document of accounting is a general information base for drawing up registers for both accounting and tax accounting. In various types of accounting and tax registers, information is only grouped on various grounds in accordance with the objectives of each type of accounting. The area of ​​intersection is the definition and distribution of costs, the calculation of the cost of finished goods, the value of the balance of work in progress, etc.
• 2. Analytical registers of tax accounting. Analytical tax registers are consolidated forms of systematization of tax accounting data for the reporting (tax) period, grouped in accordance with the requirements of the Tax Code of the Russian Federation, without distribution (reflection) on tax accounting accounts.
• 3. Calculation of the tax base. The calculation of the tax base for the reporting (tax) period is compiled by the taxpayer independently in compliance with the provisions of the relevant articles of the Tax Code of the Russian Federation. For example, the procedure for compiling the calculation of the tax base for corporate income tax is set out in Art. 315. Articles 316-333 specify the rules for maintaining tax accounting in relation to certain types of income and expenses (for example, the procedure for tax accounting of income from sales, expenses on trade operations), certain types of organizations (insurance organizations, banks), various types of contracts (trust property management).

The general scheme for setting up tax accounting at an enterprise is presented in Appendix 1. Based on the data of the scheme, it can be concluded that primary documents serve as the basis for both accounting and tax accounting.

Due to the fact that there are no uniform approved forms of tax accounting registers, the institution must develop them independently or enter additional details into the accounting registers used, thereby forming tax accounting registers. In either case, the registers must be indicated in the accounting policy for tax purposes.

The organization has the right to use analytical accounting data developed in accordance with the accounting rules, provided that the information contains all the information necessary for calculating income tax (Letter of the Ministry of Finance of Russia dated 01.08.2007 No. 03-03-06 / 1/531).

In accordance with Art. 9 ФЗ № 129_ФЗ "On accounting" all business transactions carried out by the organization must be formalized by supporting documents. These documents serve as primary accounting documents on the basis of which accounting is kept.

Thus, primary documents serve as the basis for organizing both accounting and tax accounting.

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 analytical accounting of data should be organized by the taxpayer in such a way as to ensure continuous reflection in chronological order of the facts of economic activity and reveal the procedure for the formation of the tax base.

Forms of analytical tax accounting registers for determining the tax base must contain the following details:

• - the name of the register;
• - period (date) of compilation;
• - measuring instruments of transactions in kind and in monetary terms;
• - the name of business transactions;
• - signature (decryption of signature) of the person responsible for the preparation of these registers.

Another important remark concerns the format of data reflection in tax registers. In accordance with Art. 314 of the Tax Code of the Russian Federation, the correspondence of accounting accounts is not indicated in tax accounting - only the name of the business transaction (or a group of transactions of the same name) and their amount are reflected. However, in order to facilitate the cross-reconciliation of accounting and tax accounting data, it may be very useful to include correspondence of accounts in the tax accounting register form (but as reference information, not basic information).

According to Art. 314 of the Tax Code of the Russian Federation, the correctness of the reflection of business transactions in tax registers is ensured by the persons who drew up and signed them.

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

When drawing up registers, it must be ensured that the following objectives are achieved:

• - minimization of labor costs for further information processing;
• - the ability to transfer data from tax registers to a tax return directly or after minor processing;
• - the ability to carry out subsequent checks of the correctness of the transfer of data from accounting registers.

The calculation of the tax base is compiled by the taxpayer independently in accordance with the norms established by Ch. 25 of the Tax Code of the Russian Federation. The calculation of the tax base must contain the following data:

• 1. The period for which the tax base is determined.
• 2. The amount of income from sales received in the reporting (tax) period.
• 3. The amount of expenses incurred in the reporting (tax) period, reducing the amount of income from sales.
• 4. Profit (loss) from sales.
• 5. The amount of non-operating income.
• 6. The amount of non-operating expenses

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 n.d. at the enterprise. The information contained in the primary accounting documents and required to be reflected in the tax must be accumulated and systematized in the tax registers developed and approved by the RF Ministry of Taxation, 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 an individual, which is kept in organizations in accordance with Appendix No. 7 to the 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 (subclause 5, clause 3, article 24 of the Tax Code of the Russian Federation). Tax secret - the right of a taxpayer to not disclose information provided to tax authorities, guaranteed by Art. 102 NC. Tax secrets are any information about the taxpayer received by the tax authority, the authority of the state non-budgetary fund and the customs authority, with the exception of information: disclosed by the taxpayer independently or with his consent; taxpayer identification number; on violations of 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 authorities (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, with the exception of cases stipulated 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 regime 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.

How to combine accounting and tax accounting

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

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

Organization of the tax accounting system

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

The main principle of tax accounting is to group the data of primary documents into analytical registers in accordance with the requirements of tax, and not accounting legislation to form a tax base for income tax and fill out a tax return. At the same time, in the Methodological Recommendations on the Application of Chapter 25 "Profit Tax of Organizations" of Part Two of the Tax Code of the Russian Federation, approved by order of the Ministry of Taxes and Levies of Russia dated 02.26.2002 N BG-3-02 / 98 (hereinafter referred to as the Methodological Recommendations), it is explained that in in some cases, tax accounting data can be obtained from accounting registers. This is possible if the procedure for grouping and accounting for objects and business transactions for tax purposes, provided for by Articles of Chapter 25 of the Tax Code of the Russian Federation, corresponds to the procedure for grouping and reflection in accounting established by the accounting rules. In this case, the organization must declare which of the accounting registers are the source of tax accounting data.

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

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

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

Register name;

Period (date) of compilation;

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

Name of business transactions;

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

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

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

Different approaches to tax accounting

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

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

1. Tax accounting is kept completely separate from accounting.

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

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

2. Tax accounting is carried out instead of accounting.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Tax accounting accounts

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

Example 3

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

The following entries will be made for tax accounts.

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

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

Debit Н97.2.5 "Loss on transactions of assignment of the right of claim after the due date of payment on the basis of clause 2 of article 279 of the Tax Code of the Russian Federation" - 2000 rubles. - is determined as the difference between the amounts reflected in the accounts H90.1.8 and H90.2.30 for a specific transaction. The difference between debit turnovers on accounts N90.1.8љ and N90.2.30 for the reporting (tax) period is reflected in line 270 of Appendix N 2 to sheet 02 of the tax declaration;

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

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

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

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

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

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

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

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

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

Debit N90.2.31 "Expenses of the current period incurred by service industries and farms when they sell goods (works, services)" - turnover on account debit H90.2.31 for the reporting (tax) period is reflected in line 230 of Appendix No. 2 to sheet 02 of the tax declaration;

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

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

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

and at the same time for the same amount

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

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

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

and at the same time for the same amount

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

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

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

The author rightly noted that in the overwhelming majority of cases, tax accounting on the basis of accounting will either lead to an incorrect calculation of taxable profit, or distort the indicators of financial statements so much that it will no longer meet its purpose.

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

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

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

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

O.G. Lapina

Tax Adviser of the Russian Federation, III rank

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

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

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