What to write about separate accounting in accounting policies. Accounting policy for tax purposes (fragment)

E If an organization, in addition to transactions subject to VAT, carries out transactions that are not subject to taxation (or exempt from taxation), it is necessary to specify in the accounting policy the procedure for their separate accounting (clause 4 of article 149, paragraph 5 of clause 4 of article 170 of the Tax Code of the Russian Federation ).

A few words about why separate accounting is needed. Separate VAT accounting is necessary to correctly calculate the amount of VAT payable to the budget.

To correctly distribute the amounts of “input” VAT between various types of activities, the organization maintains separate accounting:

• transactions subject to VAT;
• transactions exempt from taxation (including transactions that are not subject to VAT) in accordance with Articles 146 and 149 of the Tax Code of the Russian Federation.

From January 1, 2018, companies are required to maintain separate VAT accounting even if they comply with the five percent rule (Federal Law No. 335-FZ of November 27, 2017). And if the company does not organize separate accounting of such transactions, then the company does not have the right to claim tax deductions (Clause 4 of Article 170 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated December 3, 2014 No. 03-07-11/61862, Resolution of the AS of the Ural District dated 06/15/2017 No. A76-7964/2016, North-Western District dated 02/25/2016 No. A56-72196/2013).

Chapter 21 of the Tax Code of the Russian Federation and Art. 149 of the Tax Code of the Russian Federation does not establish a method for maintaining separate accounting. In this regard, the company has the right to choose a method that would allow it, in order to apply the benefit under clause 13, clause 2, article 149 of the Tax Code of the Russian Federation, in the most convenient way to determine which amount of input VAT relates to taxable transactions, and which - to transactions exempt from taxation.

“Input” VAT can be deducted in full (i.e., without distribution) if the share of expenses on transactions exempt from taxation does not exceed 5 percent of the total expenses on all operations. This rule applies when making purchases that are intended for both VAT-taxable and VAT-exempt transactions.

Accounting policy: separate accounting of VAT: reflection procedure

The organization maintains separate accounting for transactions subject to VAT at a rate of 18 (10) percent and those exempt from taxation.

If the methods for maintaining separate accounting for amounts of “input” VAT prescribed in the VAT accounting policy are not observed, tax authorities will deny the right to refund VAT (Resolution of the AS of the Far Eastern District dated June 2, 2017 No. A04-8141/2016).

"…1. To ensure separate VAT accounting, the following sub-accounts are opened for 90 accounts:

• “Transactions subject to VAT”;
• "Tax-exempt transactions"

To ensure separate accounting of “input” VAT, the following sub-accounts are opened for 19 accounts:

• “VAT deductible”;
• "VAT for distribution."

1.1. “Input” VAT on goods purchased only for activities exempt from taxation is included in the cost of goods without being reflected in account 19.

1.3. “Input” VAT on goods purchased for activities subject to VAT and for activities exempt from taxation is reflected in account 19 of the “VAT on distribution” subaccount.

At the end of the quarter, the “input” VAT reflected in account 19 of the “VAT for distribution” subaccount is subject to distribution according to the formula:

The amount of VAT to be included in the value of assets is determined as the difference between the total amount of VAT presented by suppliers for the reporting quarter and the amount of VAT to be deducted.

1.4. The amount of “input” VAT to be included in the cost of goods is taken into account in the cost of sales in proportion to the share of the cost of goods sold in the total cost of goods accounted for in the quarter.”

Accounting policies for tax purposes

1. Tax Code of the Russian Federation (parts one and two).

2. Order of the Ministry of Finance of Russia dated October 15, 2009 No. 104 n “On approval of the form of the tax return for value added tax and the procedure for filling it out” (as amended by Order of the Ministry of Finance of Russia dated April 21, 2010 No. 36 n).

3. Order of the Ministry of Finance of Russia dated December 15, 2010 No. ММВ-7-3/730@ “On approval of the form and format of the tax return for corporate income tax, the procedure for filling it out.”

4. Order of the Federal Tax Service (FTS of Russia) dated June 14, 2011 No. ММВ-7-3/369@ “On approval of the form and format of the excise tax return on excisable goods, with the exception of tobacco products, and the procedure for filling it out.”

5. Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 “On the Classification of fixed assets included in depreciation groups” (as amended by Decree of the Government of the Russian Federation dated November 18, 2006 No. 697).

6. Non-departmental construction standards (VSN) No. 58–88 (R) “Regulations on the organization and implementation of reconstruction, repair and maintenance of buildings, communal and socio-cultural facilities” (approved by order of the State Committee for Architecture under the USSR State Construction Committee dated November 23, 1988 No. 312 ).

7. Letter of the USSR Ministry of Finance dated May 29, 1984 No. 80 “On the definition of the concepts of new construction, expansion, reconstruction and technical re-equipment of existing enterprises.”

8. The procedure for assessing the value of net assets of joint-stock companies (approved by order of the Ministry of Finance of Russia and the Federal Commission for the Securities Market of Russia dated January 29, 2003 No. 1 - n/03-6/pz).

9. The procedure for assessing the value of the net assets of insurance organizations created in the form of joint-stock companies (approved by order of the Ministry of Finance of Russia No. 7 n and the Federal Commission for the Securities Market of Russia No. 07–10/pz-n dated 01.02.2007).

The concept of “accounting policy for tax purposes” was introduced by the PC of the Russian Federation.

In paragraph 2 of Art. 11 of the Tax Code of the Russian Federation states: “Accounting policy for tax purposes is a set of methods (methods) permitted by this Code for determining income and (or) expenses, their recognition, assessment and distribution, as well as accounting for other indicators of financial and economic activity necessary for tax purposes. taxpayer."

It should be noted that the Tax Code of the Russian Federation does not formulate uniform accounting policies that would apply to all taxes. The accounting policies set out in the relevant chapter of the Tax Code of the Russian Federation apply only to the tax to which this chapter relates. In accordance with this approach, Chapters 21 and 25 of the Tax Code of the Russian Federation set out in various ways the procedure for approving and changing accounting policies for tax purposes.

In relation to VAT in paragraph 12 of Art. 167 of the Tax Code of the Russian Federation establishes the following rules: accounting policies for tax purposes are applied from January 1 of the year following the year of its approval by the relevant order or executive order. Chapter 25 of the Tax Code of the Russian Federation does not provide for any restrictions on the procedure for changing accounting policies for VAT purposes. For a newly created organization, the accounting policy must be approved no later than the end of the first tax period. In accordance with the general rule set out in Art. 163 of the Tax Code of the Russian Federation, a quarter is recognized as a tax period.

Accounting policies for tax purposes are mandatory for all separate divisions of the organization.

In relation to income tax, accounting policy issues are set out in Chapter 25 of the Tax Code of the Russian Federation in more detail.

Article 313 of the Tax Code of the Russian Federation states the following: “The procedure for maintaining tax accounting is established by the taxpayer in the accounting policy for tax purposes, approved by the relevant order (instruction) of the head.”

In this article, tax accounting is defined as “... a system for summarizing information to determine the tax base for a tax based on data from primary documents, grouped in accordance with the procedure provided for by this Code.”

According to Art. 313 of the Tax Code of the Russian Federation, tax accounting data must reflect:

The procedure for forming the amount of income and expenses;

The procedure for determining the share of expenses taken into account for tax purposes in the current tax (reporting) period;

The amount of the balance of expenses (losses) to be attributed to expenses in the following tax periods;

The procedure for forming the amounts of created reserves;

The procedure for forming debt amounts for tax settlements with the budget.

Tax accounting data is confirmed by:

In primary accounting documents (including an accountant’s certificate);

Analytical tax accounting registers;

Calculation of the tax base.

At the same time, it is indicated that the forms of tax accounting registers are developed by organizations independently and are established by appendices to accounting policies for tax purposes (Article 314 of the Tax Code of the Russian Federation).

Article 313 of the Tax Code of the Russian Federation provides for the possibility of changing accounting policies for tax purposes. At the same time, it is indicated that changes in the accounting procedure for individual business transactions are carried out by the taxpayer in the event of changes in the legislation on taxes and fees or the accounting methods used. The decision to make changes to the accounting policy when changing the applied accounting methods is made from the beginning of the new tax period, and when changing the legislation on taxes and fees - no earlier than from the moment the changes in legislation come into force. Certain provisions of accounting policies for income tax must be applied for at least two tax periods.

In the event of the start of new types of activities, the accounting policy must reflect the principles and procedure for recording these types of activities for profit tax purposes.

Summarizing the above, we can conclude that it is necessary to reflect in the accounting policy for tax purposes the following elements:

The procedure for forming the tax base for each tax;

The procedure for separate accounting of taxable and non-taxable transactions;

The procedure for separate accounting of transactions taxed at different rates;

The procedure for maintaining tax accounting for each tax (forms of tax accounting registers, accounting registers, opening analytical accounts, etc.);

Calculation methods used when determining the tax base;

The methods used to value the relevant assets and liabilities;

The procedure for the formation of created reserves;

The procedure for the formation of debt amounts for settlements with the budget for each tax.

The main elements of accounting policy for income tax are:

Use of the right to exemption from taxpayer obligations by Skolkovo participants and the application of a 0 percent rate to the tax base of educational and medical organizations;

Method of recognition of income and expenses;

Qualification of certain types of income and expenses;

Distribution of expenses related to various types of activities;

Determination of direct and indirect costs;

Elements of accounting policy for depreciable property;

Elements of accounting policy for inventories;

Creation of reserves for tax purposes;

An indicator used for the purpose of calculating and paying income tax to organizations that have separate divisions;

Elements of accounting policies for securities;

The procedure for carrying forward losses.

In accordance with paragraph 1. Art. 246.1 NC organizations that have received the status of participants in a project to carry out research, development and commercialization of their results, they have a right for exemption from the duties of taxpayers for 10 years from the date they received the status of project participants, starting from the 1st day of the month following the month in which the status of project participants was received.

A project participant who has begun to use the right to exemption must send to the tax authority at the place of his registration a written notification in the form approved by the Ministry of Finance and the documents specified in paragraph 7 of Article 236.1 no later than the 20th day of the month following the month from which this participant the project began to use the right to release.

Apply rate 0% to the tax base of educational and medical organizations

In accordance with Article 284.1 of the Tax Code of the Russian Federation, organizations carrying out educational and (or) medical activities, has the right apply a tax rate of 0 percent subject to the conditions specified in paragraph 3 of Art. 284.1.

Organizations wishing to apply a 0 percent tax rate no later than one month before the start of the tax period, from which the 0 percent tax rate is applied, submit to the tax authority at their location an application and copies of the license (licenses) to carry out educational and (or) medical activities, issued in accordance with the legislation of the Russian Federation.

At the end of each reporting period of application of the 0 percent tax rate, within the deadlines established for the submission of declarations, organizations submit the following information to the tax authority at their location:

On the share of the organization’s income from educational and (or) medical activities in the total income of the organization;

About the number of employees in the organization's staff.

Organizations carrying out medical activities additionally provide information on the number of medical personnel with a specialist certificate in the organization’s staff.

The benefit for educational and medical organizations is applicable if their activities fall under the List of Types of Educational and Medical Activities, which must be established by the Government of the Russian Federation. The deadline for publication of this List is December 31, 2011. When this List appears, organizations can exercise their right for 2012 and recalculate income tax for the entire year 2011.

Guided by Articles 271–273 of the Tax Code of the Russian Federation, when forming the tax base for the corporate income tax can use two methods of recognizing income and expenses:

Accrual method;

Cash method.

When using the accrual method, income and expenses are recognized in the reporting (tax) period in which they occurred, regardless of the actual receipt of funds, other property (work, services) and property rights, as well as the time of actual payment of funds and (or ) another form of payment.

When applying the cash method, the date of receipt of income is the day of receipt of funds in bank accounts or at the cash desk, receipt of other property (work, services) or property rights, as well as the day of repayment of debt to the taxpayer in another way. Taxpayer expenses are recognized as expenses after they are actually incurred. In this case, payment for goods (work, services) or property rights is recognized as the termination of the taxpayer’s counter-obligation to the seller, which is directly related to the supply of these goods (performance of work, provision of services, transfer of property rights).

All organizations can use the accrual method. For most of them, the use of this method is mandatory.

Organizations whose average revenue from the sale of goods (work, services) over the previous four quarters does not exceed 1 million rubles. (excluding VAT) for each quarter, either the accrual method or the cash method can be used.

In addition to the revenue criterion, the type of activity and legal form of the organization’s activities should be taken into account. In accordance with paragraphs 1 and 4 of Art. 273 of the Tax Code of the Russian Federation, banks, organizations that are participants in property trust management agreements, and organizations that are participants in simple partnership agreements do not have the right to use the cash method for recognizing income and expenses.

When applying the cash method, the indicator of revenue from the sale of goods, used as the main criterion for the possibility of switching to this method, is determined according to the rules of Chapter 25 of the Tax Code of the Russian Federation. At the same time, the composition of income and expenses for tax purposes does not take into account amount differences if, under the terms of the transaction, the obligation is expressed in conventional units, since they are taken into account as part of non-operating income or expenses.

If an organization using the cash method during the tax period exceeded the maximum amount of revenue from the sale of goods (works, services) - 1 million rubles. for each quarter, it is obliged to switch to determining income and expenses using the accrual method from the beginning of the tax period during which such an excess was allowed (clause 4 of Article 273 of the Tax Code of the Russian Federation). In this case, the tax liability is adjusted from the beginning of the year during which the excess was made. Based on the results of the recalculation, clarifications must be made to the tax returns for the past reporting periods of the current year. If the tax amounts according to the updated declarations exceed the previously calculated amounts, the difference is paid to the budget along with penalties.

It is beneficial for organizations to use the cash method of recognizing income and expenses for tax purposes, since their income is usually recognized only after receiving funds. At the same time, it must be borne in mind that its use is associated with the risk of exceeding the maximum amount of revenue from the sale of goods (works, services).

In accordance with paragraph 2 of Art. 271 of the Tax Code of the Russian Federation for income relating to several reporting (tax) periods, and if the relationship between income and expenses cannot be clearly defined or is determined indirectly, the income is distributed by the taxpayer on your own with taking into account the principle of uniform recognition of income and expenses.

For industries with a long technological cycle (more than one tax period), if the contracts do not provide for the phased delivery of work (services), income from the sale of these works (services) is distributed by the organization independently in accordance with the principle of generating expenses for the specified works (services).

Methodological recommendations for the application of Chapter 25 “Organizational Profit Tax” of Part Two of the Tax Code of the Russian Federation, approved by Order of the Ministry of Taxes of Russia dated December 20, 2002 No. BG-3-02/729 (no longer in force), recommended using in such cases two methods of distributing income between reporting periods:

Evenly throughout the term of the contract;

Proportional to the share of actual expenses of the reporting period in the total amount of expenses provided for in the estimate.

It is advisable to use these methods of distributing income between reporting periods even now, after the cancellation of the mentioned Methodological Recommendations, indicating the chosen method in the accounting policy of the organization.

In accordance with paragraph 3 of Art. 264.1 of the Tax Code of the Russian Federation, the organization has the right to include expenses for acquiring the right to land plots as part of other expenses associated with production and sales in the following order:

Evenly over a period determined by the taxpayer independently (but not less than five years);

Recognize as expenses of the reporting (tax) period in an amount not exceeding 30% of the calculated tax base of the previous tax period, until the entire amount of these expenses is fully recognized. To calculate the maximum amount of expenses, the tax base of the previous tax period is determined without taking into account the amount of expenses of the specified tax period for the acquisition of rights to land plots.

If land plots are purchased on an installment plan and the term exceeds the period established by the organization, then such expenses are recognized as expenses of the reporting (tax) period evenly over the period established by the agreement.

When making a decision on the choice of the procedure for writing off expenses for the acquisition of rights to land plots, it is necessary to take into account, first of all, the amount of expenses for these purposes. For significant amounts, it is advisable, as a rule, to include these expenses evenly over the years as part of other expenses. For insignificant amounts, these expenses can be included in other expenses using the second option.

The accounting policy must indicate:

The selected option for writing off the above expenses;

Deadlines for their write-off.

In accordance with paragraph 1 of Art. 325 of the Tax Code of the Russian Federation, if an organization enters into a license agreement for the right to use subsoil (receives a license), then the costs associated with the procedure for participation in the competition form the cost of the license agreement, which can be taken into account:

As part of intangible assets;

As part of other expenses associated with production and sales for two years.

The chosen accounting procedure for these expenses must be enshrined in the accounting policy for tax purposes.

When choosing an accounting policy option in this case, it is necessary to keep in mind the following: if there are significant amounts of the above expenses, it is more advisable to use the first option, which ensures that these expenses are written off over a long period of time as depreciation is calculated for this type of intangible assets.

The date of recognition of the main part of non-operating and other expenses is determined in accordance with clause 7 of Art. 272 of the Tax Code of the Russian Federation. However, the date of expenses in the form of: commission fees, costs of paying third parties for work performed and services provided, rental (leasing) payments for rented (leasing) property and in the form of other similar expenses may be recognized:

Settlement date in accordance with the terms of concluded agreements;

The date of presentation to the taxpayer of documents serving as the basis for making calculations;

Last day of the reporting (tax) period.

The date of recognition of these expenses chosen by the organization must be reflected in the accounting policy, as indicated in the letter of the Ministry of Finance of Russia dated August 29, 2005 No. 03-03-04/1/183.

Usually, organizations consider the date of recognition of these expenses to be the date of presentation to the taxpayer of documents that are the basis for making calculations. In this case, the date of presentation of documents should be

In accordance with Art. 249, 250 and 252 of the Tax Code of the Russian Federation, certain types of income and expenses can be recognized as:

Income from sales and expenses associated with production and sales;

Non-operating income and expenses.

Some types of income and expenses can be classified as income and expenses from sales or included in non-operating income and expenses (from leasing property, from granting for use rights to the results of intellectual activity and equivalent means of individualization, and some others). The main criterion for classifying these incomes and expenses as types of activity is the systematic receipt of income and expenses.

According to paragraphs. 1 clause 1 art. 265 of the Tax Code of the Russian Federation, when carrying out these types of activities on a systematic basis, income and expenses for these types of activities are recognized as income and expenses associated with the production and sale of products. If these types of activities are not carried out frequently, then income and expenses for them are included in non-operating income and expenses.

The accounting policy of the organization should indicate what type of activity these income and expenses relate to.

It is necessary to keep in mind that the qualification of these types of activities may affect the amount of revenue from sales of products and the amount of indicators calculated according to standards established as a percentage of the amount of revenue (the amount of advertising expenses (clause 4 of Article 264 of the Tax Code of the Russian Federation) , reserves for doubtful debts (clause 4 of article 266 of the Tax Code of the Russian Federation, etc.)).

In accordance with paragraph 1 of Art. 272 of the Tax Code of the Russian Federation, organizations using the accrual method distribute expenses related to various types of activities among specific types of activities in proportion to the share of the corresponding income in the total volume of all income of the organization.

The accounting policy for tax purposes must indicate:

Composition (list) of expenses that cannot be attributed to specific types of activities;

The procedure for calculating the share of the corresponding income in the total volume of all income (monthly or quarterly).

When determining types of activities, difficulties often arise when attributing individual expenses to work or services. To qualify such expenses, it is necessary to take into account the provisions of Articles 4 and 5. 38 Tax Code of the Russian Federation.

In accordance with paragraph 4 of Art. 38 of the Tax Code of the Russian Federation, work for tax purposes is recognized as activity whose results have a material expression and can be implemented to meet the needs of an organization or individuals (for example, design documentation for contract work).

A service is an activity whose results do not have material expression, which is sold and consumed in the process of carrying out this activity (Clause 5 of Article 38 of the Tax Code of the Russian Federation).

According to paragraph 1 of Art. 318 of the Tax Code of the Russian Federation, expenses are divided into direct and indirect.

TO direct expenses may be attributed:

Material costs determined in accordance with paragraphs. 1 and 4 paragraphs 1 art. 254 Tax Code of the Russian Federation;

Expenses for remuneration of personnel involved in the process of production of goods (performance of work, provision of services), as well as the amount of insurance premiums accrued on the specified amounts of labor expenses;

Amounts of accrued depreciation on fixed assets used in the production of goods (works, services).

All other expenses, with the exception of non-operating expenses, can be attributed to indirect expenses.

The organization independently determines in its accounting policy a list of direct costs associated with the production of goods (performance of work, provision of services) (clause 1 of Article 318 of the Tax Code of the Russian Federation).

It should be noted that taking into account the changes made by Federal Law No. 58-FZ of June 6, 2005 to the Tax Code of the Russian Federation, currently the list of direct expenses is not limited. Organizations can supplement or reduce the list of direct expenses, taking into account the specifics of the organization’s functioning, the advisability of establishing the same composition of direct and indirect expenses in accounting and tax accounting, items of direct and indirect expenses recommended by industry instructions for accounting for production costs and calculating production costs. It is also necessary to keep in mind that lists of direct and indirect costs can be compiled for the organization as a whole, by type of activity and other accounting objects.

The Russian Ministry of Finance reported on the right of organizations to independently determine the list of direct expenses in letters dated April 10, 2008 No. 03-03-06/2/267, dated August 27, 2007 No. 03-003-06/1/597, dated March 28, 2007 No. 03- 03-06/1/182. The letter of the Ministry of Finance of Russia dated November 11, 2008 No. 03-03-06/1/621 indicates the right of organizations to provide in their accounting policies the possibility of taking into account only material costs as direct expenses, and also to distribute them when assessing work in progress.

When deciding on the composition of direct and indirect costs, you need to take into account the different order of their inclusion in the cost of production. Article 318 of the Tax Code of the Russian Federation establishes that direct expenses incurred in the reporting period relate to the expenses of the current reporting (tax) period as products, works, and services are sold in the cost of which they are taken into account, while indirect expenses incurred in the reporting period , are fully included in the expenses of the current reporting period.

Changes in the composition of direct and indirect expenses can have a significant impact on the tax base of the reporting period. If there are difficulties in selling products, works, or services, the actual direct expenses incurred cannot be included in the income tax base. In these conditions, it is more profitable for organizations to classify expenses not as direct, but as indirect.

In this regard, it is advisable to more reasonably resolve the issue of dividing costs into direct and indirect. It is advisable to include as direct expenses those expenses that can be directly included, according to primary accounting documents, in the cost of goods, work, and services.

With this approach, accrued depreciation on non-current assets, which, as a rule, is taken into account as part of general production and general business expenses distributed in established ways at the end of the month, should more justifiably be classified as indirect rather than direct expenses.

When deciding on the composition of direct and indirect expenses, you can use the recommendations of the Ministry of Finance of the Russian Federation on the possibility of forming direct expenses in tax accounting only at the cost of raw materials (letter of the Ministry of Finance of the Russian Federation dated March 28, 2007 No. 03-03-06/1/182).

Due to the fact that direct expenses incurred in the reporting period relate to the expenses of the current reporting (tax) period only as products, works, and services are sold, it becomes necessary to distribute direct expenses for finished products manufactured in the current month, sold products, and shipped products. and work in progress.

It should be noted that the subsequent distribution of direct costs for work in progress, balances of finished products in the warehouse at the end of the month, as well as for balances of shipped but not yet sold products, is carried out only by those organizations that are engaged in the production of products.

Organizations engaged in the performance of work and provision of services allocate direct costs only to work performed, services provided and work in progress. At the same time, organizations providing services, Art. 318 of the Tax Code of the Russian Federation is given the right to include in the current period's expenses the entire amount of direct expenses without distributing it to the balances of work in progress. These organizations must reflect the decision on this issue in their accounting policies.

Since the beginning of 2005, organizations have been given the right to determine their own methods of distributing direct costs for finished products (work, services) manufactured in the current month and work in progress. The only requirement in this case is the need to ensure that the expenses incurred correspond to the types of activities, finished products produced, work performed and services provided.

When some direct costs cannot be attributed to specific types of activities, products (works, services), it is necessary to justify the choice of methods for their distribution (for example, the amount of depreciation for a production building in which various types of products are produced can be distributed between them in proportion to the area occupied by the corresponding equipment ).

When determining methods for distributing direct costs between finished goods and work in progress, it is advisable to use the distribution methods used in accounting.

The cost of work in progress at the end of the month in tax accounting can be determined based on the percentage of work in progress at the end of the month and the total amount of work in progress at the beginning of the month and direct expenses for the reporting month in accounting. In this case, the following calculations are performed.

1. According to accounting data, the percentage of work in progress at the end of the month (300 thousand rubles) in the total cost of work in progress at the beginning of the month (275 thousand rubles) and direct costs of the reporting month (2725 thousand rubles) is calculated:

300 thousand rubles: (275 thousand rubles + 2725 thousand rubles) x 100% = 10%.

2. The calculated percentage ratio is multiplied by the total cost of work in progress at the beginning of the month (220 thousand rubles) and direct costs of the reporting month (2280 thousand rubles) in tax accounting:

(220 thousand rubles + 2280 thousand rubles) x 10% = 250 thousand rubles.

According to the example given, the value of work in progress at the end of the month for tax accounting purposes is determined to be equal to 250 thousand rubles.

Thus, to evaluate work in progress at the end of the month in tax accounting, you must:

Establish a list of direct expenses;

Choose ways to distribute them.

The procedure established by the organization for the distribution of direct expenses is subject to application for at least two tax periods, i.e., two calendar years.

Elements of accounting policy for this type of property are:

Useful life of depreciable property;

Methods for calculating depreciation for depreciable property;

Application of special coefficients;

Application of bonus depreciation;

Option for accounting for expenses for repairs of fixed assets.

In accordance with paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, the useful life of depreciable property is determined by the taxpayer on one's own on the date of commissioning of the facility, taking into account the Classification of fixed assets.

For fixed assets not included in the specified Classification, the useful life is established in accordance with the technical conditions or recommendations of manufacturing organizations (clause 6 of Article 258 of the Tax Code of the Russian Federation).

Organization has the right to increase the useful life of an object of fixed assets after the date of its commissioning, if after reconstruction, modernization or technical re-equipment of such an object, its useful life has increased. In this case, the useful life of fixed assets can be increased within the limits established for the depreciation group in which such fixed assets were previously included.

If, as a result of reconstruction, modernization or technical re-equipment of an item of fixed assets, there is no increase in its useful life, the taxpayer takes into account the remaining useful life when calculating depreciation.

Organizations acquiring used fixed assets (including in the form of a contribution to the authorized (share) capital or as a succession during the reorganization of legal entities) and using the straight-line depreciation method, has the right determine the depreciation rate for these objects, taking into account the useful life reduced by the number of years (months) of operation of these objects by the previous owners. In this case, the useful life of these objects can be determined by subtracting the service life of the object by the previous owner from the period established by the previous owner.

If the period of actual use of an item of fixed assets by the previous owner is equal to or exceeds the period of its use specified in the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1, the taxpayer has the right independently determine the useful life of this object, taking into account safety requirements and other factors.

To determine the useful life of intangible assets, it is advisable to create a special commission, the composition of which is approved by the head of the organization. It should be borne in mind that in accordance with paragraph 2 of Art. 258 of the Tax Code of the Russian Federation, the useful life of an intangible asset is determined based on the validity period of a patent, certificate and other restrictions on the terms of use of intellectual property objects in accordance with the legislation of the Russian Federation or the applicable legislation of a foreign state, as well as on the basis of the useful life of intangible assets stipulated by relevant agreements . For intangible assets for which it is impossible to determine the useful life of the intangible asset, depreciation rates are established for ten years (but not more than the period of activity of the taxpayer).

It should be borne in mind that in accordance with the Federal Law of December 28, 2010 No. 395-FZ, a new paragraph was introduced in paragraph 2 of Article 258 of the Tax Code of the Russian Federation: “For intangible assets specified in subparagraphs 1–3, 5, 6 of the third paragraph clause 3 art. 257 of the Tax Code, the taxpayer has the right to independently determine the useful life, which cannot be less than two years.” This means that starting from 2011, under exclusive rights:

Patent holder for an invention, industrial design, utility model, selection achievements;

Possession of “know-how”, a secret formula or process, information regarding industrial, commercial or scientific experience is enshrined in the Tax Code right the organization independently, but for at least two years, determine the useful life.

When deciding on the timing of use of depreciable property, it is necessary to take into account the consequences of these decisions. A decrease in the useful life of these objects leads to an increase in depreciation amounts for reporting (tax) periods, production costs and, accordingly, a decrease in profit and income tax. At the same time, in this case, organizations have the opportunity to quickly replace depreciable property.

In accordance with paragraph 1 of Art. 259 of the Tax Code of the Russian Federation, for the purpose of calculating income tax, taxpayers calculate depreciation using the following methods:

Linear;

Nonlinear.

The straight-line method of calculating depreciation is used for buildings, structures, transmission devices, intangible assets, and property included in the eighth to tenth depreciation groups, regardless of the timing of commissioning of these objects. For other fixed assets, the taxpayer has the right to apply any of the above methods of calculating depreciation.

Depreciation is calculated separately for each depreciation group (subgroup) when using the non-linear method or separately for each object when using the linear method.

Changing the method of calculating depreciation is allowed from the beginning of the next tax period, and an organization has the right to switch from a non-linear method of calculating depreciation to a linear one no more than once every five years.

When using the linear method, the amount of depreciation is determined by multiplying the original (replacement) cost of the object by its depreciation rate (K), which is determined by the formula:

where n is the useful life of a given item of depreciable property, expressed in months (without taking into account the reduction (increase) of the period).

The procedure for calculating depreciation amounts when applying the non-linear method is established by Art. 259.2 of the Tax Code of the Russian Federation, introduced into the Tax Code of the Russian Federation by Federal Law No. 158-FZ of July 22, 2008. The essence of the new procedure for calculating the depreciation amounts of depreciable assets when applying the non-linear method is as follows.

On the 1st day of the tax period, from the beginning of which the non-linear depreciation method is introduced for each depreciation group (subgroup), a total balance is determined, which is calculated as the total cost of all depreciable property items assigned to this depreciation group. Subsequently, the total balance of each depreciation group is determined on the 1st day of the month for which the depreciation amount is determined. When new objects of depreciable property are put into operation, the total balance increases by the initial cost of the received property.

The total balance of the corresponding depreciation group also changes when the initial cost of objects changes in cases of their completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation and is reduced monthly by the amount of depreciation accrued for this group.

When depreciable property items are disposed of, the total balance of the corresponding group is reduced by the residual value of these items.

If, as a result of the disposal of depreciable property, the total balance of the depreciation group is less than 20 thousand rubles, the organization has the right to liquidate this group and attribute the values ​​of the total balance to non-operating expenses of the current period. If the total balance for a depreciation group decreases to zero, such a depreciation group is liquidated.

At the end of its useful life, the organization Maybe exclude an object of depreciable property from the composition of a depreciation group (subgroup) without changing the total balance of this depreciation group (subgroup) on the date of removal of the object from its composition. At the same time, depreciation continues to be calculated based on the total balance of this depreciation group (subgroup).

The amount of depreciation per month for each depreciation group (A) is determined by the following formula:

A = B x K/100,

where B and K are, respectively, the total balance and the depreciation rate of the corresponding depreciation group.

For each depreciation group (starting from the first) the Tax Code of the Russian Federation establishes the following depreciation rates:

It should be noted that the methodology proposed by the Tax Code of the Russian Federation for calculating monthly amounts of depreciation charges when applying the non-linear method differs significantly from the methods provided for by international financial reporting standards and Russian accounting standards.

When choosing a depreciation method, you need to keep in mind that the use of the linear depreciation method provides indicators used in both accounting and tax accounting. The comparative simplicity of its practical application should also be taken into account.

It is advisable to use the non-linear method of calculating depreciation on fixed assets for objects with a high degree of obsolescence (for example, computers) and for objects with a relatively short service life (up to 5–7 years).

The Tax Code of the Russian Federation provides for the possibility of using increased and decreased depreciation rates (clauses 1–4 of Article 259.3 of the Tax Code of the Russian Federation).

Organizations have the right to apply a special coefficient of no higher than 2 to the basic depreciation rate in relation to:

Depreciable fixed assets used for work in aggressive environments and (or) extended shifts;

Own depreciable fixed assets of industrial agricultural organizations (poultry farms, livestock farms, fur farms, greenhouse plants) and organizations with resident status of an industrial-production special economic zone or a tourist-recreational special economic zone;

Depreciable fixed assets related to objects with high energy efficiency (according to the list established by the Government of the Russian Federation), or to objects with a high energy efficiency class, if in relation to such objects the legislation provides for the determination of their energy efficiency classes.

When deciding on the use of an increased depreciation rate for fixed assets operated in conditions of increased shifts, it should be borne in mind that, according to the Classification of fixed assets, the terms of use of these objects are established based on the normal operation of the equipment in two shifts. Consequently, the organization has the right to use an increased depreciation rate to the basic rate only when three-shift or round-the-clock work, which is confirmed in the letter of the Ministry of Finance of Russia dated February 13, 2007 No. 03-03-06/1/78.

The decision to apply an increased depreciation rate must be documented with the following documents:

By order of the manager on the application of an increased coefficient indicating its value (within 2);

By order of the manager on work in a multi-shift mode (indicating the time);

Justification (monthly) for the need to work in several shifts, drawn up by the heads of the relevant departments and services;

Employee time sheets.

Organizations can apply a special coefficient of no higher than 3 to the basic depreciation rate in relation to depreciable fixed assets:

Being the subject of a financial lease agreement (leasing agreement) (the specified coefficient does not apply to fixed assets belonging to the first to third depreciation groups);

Used only for scientific and technical activities.

Organizations that apply the non-linear depreciation method and have transferred or received fixed assets that are the subject of leasing, in accordance with agreements concluded before the entry into force of Chapter 25 of the Tax Code of the Russian Federation, allocate such property to a separate subgroup within the corresponding depreciation groups. Depreciation of this property is calculated in accordance with the method and standards that existed at the time of transfer (receipt) of the property, as well as using a special coefficient not higher than 3.

In accordance with paragraph 4 of Art. 259.3 of the Tax Code of the Russian Federation, by decision of the head of the organization, depreciation is allowed to be calculated at rates lower than those established by Chapter 25 of the Tax Code of the Russian Federation. Such a decision of the manager must be enshrined in the accounting policy for tax purposes. When selling depreciable property by organizations using reduced depreciation rates, the residual value of the objects being sold is determined based on the actually applied depreciation rate.

In accordance with paragraph 9 of Art. 258 of the Tax Code of the Russian Federation (as amended by Federal Law No. 158-FZ of July 22, 2008), organizations have the right to include the following expenses for capital investments in the expenses of the reporting (tax) period:

Up to 10% of the original cost of fixed assets (except for those received free of charge) (but not more than 30% in relation to fixed assets belonging to the third to seventh depreciation groups);

Up to 10% of expenses incurred during the completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of fixed assets (but not more than 30% in relation to fixed assets belonging to the third to seventh depreciation groups);

If an organization uses the decree right, then the corresponding fixed assets, after their commissioning, are included in depreciation groups (subgroups) at their original cost minus expenses included in the expenses of the reporting (tax) period as a depreciation bonus. Amounts of changes in the initial cost of objects during their completion, retrofitting, reconstruction, modernization, technical re-equipment, partial liquidation are taken into account in the total balance of depreciation groups or change the initial cost of objects, depreciation of which is calculated using the straight-line method, minus no more than 10% of these amounts (but no more than 30% in relation to fixed assets belonging to the third to seventh depreciation groups).

You should be aware that bonus depreciation is not provided for in accounting, and therefore temporary differences may arise.

The accounting policy for income tax reflects:

Application of bonus depreciation (indicating for what part of objects and expenses);

Standard (up to 10%) of its size.

It must also be borne in mind that the use of special coefficients for increasing depreciation and bonus depreciation causes the same consequences as the use of accelerated depreciation methods in financial accounting (see § 3.2.1).

In accordance with the provisions of Art. 260 and 324 of the Tax Code of the Russian Federation, organizations can use two options for accounting for expenses for the repair of fixed assets:

Including them in other expenses in the amount of actual expenses in the reporting period in which they were incurred;

By writing off actual costs to reduce the created reserve for repairs of fixed assets.

When deciding to create a reserve for the repair of fixed assets, it is advisable to create this reserve in accordance with the rules established in financial accounting, especially in terms of creating a reserve for the repair of particularly complex fixed assets (see § 3.2.6).

It should be borne in mind that in tax accounting the maximum amount of the reserve for future expenses for the repair of fixed assets in the reporting year cannot exceed the average amount of actual expenses for repairs over the last three years (clause 2 of Article 324 of the Tax Code of the Russian Federation).

If a taxpayer accumulates funds to carry out particularly complex and expensive types of capital repairs of fixed assets for more than one tax period, then the maximum amount of deductions to the reserve for future expenses for the repair of fixed assets may be increased by the amount of deductions to finance the specified repairs falling on the corresponding tax period according to the schedule for carrying out the specified types of repairs, provided that in previous tax periods the specified or similar repairs were not carried out.

The annual amount of contributions to the reserve for the repair of particularly complex objects is determined by dividing the estimated cost of repairs by the number of years of formation of the reserve. The standards for contributions to the reserve for the repair of particularly complex objects are determined by the ratio of the estimated cost of repairs and the number of months of formation of the reserve.

It should be noted that the creation of reserves for the repair of fixed assets is especially beneficial for those organizations that plan to carry out repair work at the end of the year, since the amount of contributions to the reserve is included in the tax cost throughout the year and the organization saves on advance payments for income tax.

When creating a reserve for repairs of fixed assets, actual repair costs are written off to reduce the created reserve. If actual costs exceed the reserve amount, the difference is included in other expenses. If the reserve amount is not fully used, then its balance on the last day of the current tax period is attributed to the increase in the organization’s income.

The reserve for the repair of particularly complex fixed assets is formed over several tax periods and is written off upon completion of the repair of particularly complex fixed assets.

In the accounting policy of an organization for income tax purposes, it is advisable to indicate the following elements for accounting for expenses for repairs of fixed assets:

The decision to create a reserve for future expenses for the repair of fixed assets or to include actual expenses for repairs as part of other expenses;

Percentage of deductions to the reserve for future expenses for repairs of fixed assets;

The decision to create a reserve for future expenses for the repair of particularly complex fixed assets;

The percentage of deductions to the reserve for future expenses for the repair of particularly complex fixed assets.

The consequences of making decisions to create a reserve for future expenses for the repair of fixed assets are considered in the accounting policy for financial accounting purposes.

In accordance with the new rules for recording the write-off of R&D expenses established by Federal Law No. 132-FZ of June 7, 2011, R&D expenses recognized as intangible assets can be written off in two ways:

Amortize over the life of the patent;

For two years, apply to other expenses.

The chosen option for writing off these R&D expenses must be indicated in the accounting policy for tax purposes. It should be borne in mind that R&D expenses previously included in other expenses are not subject to restoration and inclusion in the initial cost of an intangible asset.

The organization has the right to include these expenses in other expenses with a coefficient of 1.5. To exercise this right, the organization must submit to the tax authority a report on the scientific research and development activities carried out, the costs of which are recognized taking into account the specified coefficient (1.5). The report is prepared in accordance with the requirements of the Interstate Standard GOST 7.32-2001 and is submitted together with the tax return based on the results of the tax period in which the R&D was completed.

In accordance with Federal Law No. 132-FZ dated 06/07/2011, organizations can form a reserve for upcoming R&D expenses.

The specified reserve is allowed to be created for the implementation of a specific R&D program for the duration of the relevant work, but not more than two years.

Contributions to the reserve are determined by the formula:

X = D x 0.03 – P,

where D – income from sales of the reporting (tax) period;

R – R&D expenses in the form of deductions for the formation of funds to support scientific, scientific-technical and innovative activities, created in accordance with Federal Law No. 127-FZ of August 23, 1996.

Contributions to the specified reserve are included in other expenses on the last day of the reporting (tax) period. The total amount of contributions to the reserve should not exceed the planned cost estimate. At the same time, the estimate includes expenses taken into account according to the rules of Art. 262 of the Tax Code of the Russian Federation.

R&D expenses incurred are written off against the created reserve. If actual expenses exceed the amount of the created reserve, then the difference is written off as other expenses during the period of completion of R&D. Unused reserve amounts are included in non-operating income of the reporting (tax) period in which contributions to the reserve were made.

In accordance with paragraph 6 of Art. 250 of the Tax Code of the Russian Federation specified organizations they have a right:

Use the general procedure for calculating depreciation for electronic computer equipment;

Expenses for the acquisition of electronic computer equipment are recognized as material expenses as this equipment is put into operation. Organizations can use this right if the conditions listed in clause 6 of Art. 259 of the Tax Code of the Russian Federation.

The choice of option for writing off these expenses largely depends on the amount of these expenses of the financial condition of the organization and the financial strategy for the future expenses of the organization, which reduces the organization’s property tax.

For inventories, elements of accounting policy for income tax purposes are:

A method for distributing costs associated with the acquisition of several types of material assets between them;

Method for assessing consumed raw materials and supplies;

The procedure for forming the purchase price of goods;

A method for evaluating purchased goods during their sale.

In accordance with letter No. 02-5-10/98-Ya231 of the Ministry of Taxes of Russia dated August 2, 2002, costs associated with the acquisition of several types of inventory items are distributed among these material assets in proportion to any criterion justified by the organization. This criterion must be specified in the accounting policy.

In accordance with paragraph 8 of Art. 254 of the Tax Code of the Russian Federation, raw materials and materials used in the production (manufacturing) of goods (performance of work, provision of services) are assessed using one of the following methods:

By cost per unit of inventory;

At average cost;

Based on the cost of recent acquisitions (LIFO method). The possible consequences of estimating consumed raw materials and materials using each of the listed methods are discussed in § 4.2.2.

Clause 4 of Art. 252 of the Tax Code of the Russian Federation establishes the following: if some costs can be equally assigned to different groups of expenses, organizations have the right to independently determine the appropriate group of expenses for such expenses. In relation to goods, such costs are transportation costs for their delivery.

In accordance with Art. 320 Tax Code of the Russian Federation taxpayer has the right to include costs for the delivery of goods, warehouse costs and other expenses of the current month associated with the purchase of goods:

In the cost of purchased goods;

Included in distribution costs.

The cost of purchased goods shipped but not sold at the end of the month is not included by the taxpayer in expenses associated with production and sales until the goods are sold.

Distribution costs are classified as indirect expenses and are written off as a decrease in income from sales of the current month. However, the costs of delivery (transportation costs) of purchased goods to the taxpayer's warehouse (if these costs are not included in the cost of purchased goods) included in distribution costs are considered direct costs and are accounted for as a separate item. The part of the specified transportation costs related to the balance of unsold goods is determined by the average percentage for the current month, taking into account the carryover balance at the beginning of the month as follows:

1) the amount of direct expenses attributable to the balance of unsold goods at the beginning of the month and incurred in the current month is determined;

2) the cost of purchasing goods sold in the current month and the cost of purchasing the balance of unsold goods at the end of the month is determined;

3) the average percentage is calculated as the ratio of the amount of direct expenses (clause 1) to the cost of goods (clause 2);

4) the amount of direct expenses related to the balance of unsold goods is determined as the product of the average percentage and the cost of the balance of goods at the end of the month.

The procedure chosen by the organization for forming the cost of purchased goods is indicated in the accounting policy and is applied for at least two tax periods.

Transportation costs associated with the sale of goods are recognized as indirect expenses and reduce the full amount of income from the sale of goods in the current month.

Choosing a method for evaluating purchased goods when selling them. In accordance with paragraph 1 of Art. 268 of the Tax Code of the Russian Federation, when selling purchased goods, the taxpayer has the right to reduce income from such transactions by the cost of acquiring these goods, determined by one of the following methods for valuing purchased goods:

According to the FIFO method;

Using the LIFO method;

At average cost;

By unit cost.

The unit cost method is usually used when individual characteristics are present.

The consequences of applying these methods for valuing purchased goods are similar to the consequences of valuing inventories (§ 4.2.2).

The procedure for creating and using reserves for tax purposes is determined by the following articles of Chapter 25 of the Tax Code of the Russian Federation:

266 – reserves for doubtful debts;

267 – reserve for warranty repairs and warranty service;

267.1 – reserves providing social protection for disabled people;

300 – reserves for depreciation of securities from professional participants in the securities market engaged in dealer activities;

324 – reserve for future expenses for repairs of fixed assets;

324.1 – reserve for upcoming expenses for vacation pay, reserve for payment of annual remuneration for long service.

In addition, organizations can create reserves for certain types of production (for example, in the nuclear industry) or organizations that differ in the composition of founders or participants (societies of the disabled).

The created reserves can be divided into the following two groups:

1) reserves, the balances of which can be left for the next financial

2) reserves, the balances of which must be added to accounting and taxable profit at the end of the financial year. They must be created again in the next financial year or tax period.

The reserves of the first group include reserves for vacation pay, for the payment of remunerations based on the results of work for the year, for the repair of fixed assets, etc. For this group of reserves, it is necessary to carry out calculations at the end of the year to clarify the amounts of reserves carried over to the next year.

The second group of reserves includes reserves for the depreciation of securities and reserves for future expenses allocated for purposes that provide social protection for people with disabilities.

In accordance with Art. 266 Tax Code of the Russian Federation organizations can create reserves for doubtful debts. Doubtful debt is any debt arising in connection with the sale of goods, performance of work, provision of services, not repaid within the time limits established by the agreement and not secured by a pledge, surety, or bank guarantee. The amount of contributions to these reserves is included in non-operating expenses on the last day of the reporting (tax) period.

It should be noted that the stated provision does not apply to the costs of creating reserves for debts formed in connection with non-payment of interest, with the exception of banks.

The amounts of reserves for doubtful debts are determined based on the results of the inventory, depending on the period of occurrence of doubtful debts:

If the debt is over 90 days - for the entire amount of the debt;

For debts from 45 to 90 days inclusive - in the amount of 50% of the debt;

For debts up to 45 days, no reserve is created.

The amount of reserves for doubtful debts cannot exceed 10% of the revenue of the reporting period. Organizations can also set lower percentages of contributions to the created reserves.

It should be borne in mind that when calculating the reserve for doubtful debts, accounts receivable are taken into account including VAT (see letter of the Ministry of Finance of Russia dated 07/09/2004 No. 03-03-05/2/47), and sales revenue is taken into account without VAT.

In order to control the maximum amount of the reserve for doubtful debts, it is recommended to carry out its analytical accounting in approximately the following form (Table 9.2).

Table 9.2

Amount of reserves for doubtful debts (thousand rubles)

The amount of the reserve for doubtful debts not used in the reporting period can be carried forward to the next reporting (tax) period. In this case, the amount of the newly created reserve is adjusted to the amount of the reserve of the previous reporting (tax) period.

If the amount of the newly created reserve for doubtful debts is less than the amount of the balance of the reserve of the previous reporting period, the identified difference is attributed to the increase in non-operating income based on the results of the current reporting (tax) period.

If the amount of the newly created reserve is greater than the amount of the reserve balance of the previous reporting (tax) period, the difference is included in non-operating expenses in the current reporting (tax) period.

If the amounts of bad debts subject to write-off exceed the reserve amounts, the difference is written off as an increase in non-operating expenses.

In accordance with Art. 324.1 of the Tax Code of the Russian Federation, organizations can create a reserve for upcoming expenses to pay for vacations.

The creation of this reserve allows you to include vacation amounts in expenses evenly over the months and reduce the tax base during the reporting period for expenses not yet incurred.

If a decision is made to create a reserve of vacation expenses, organizations are required to draw up a special calculation (estimate), which determines the annual amount of vacation expenses and the amount of monthly contributions to the created reserve. The percentage of contributions to the reserve is determined as the ratio of the planned amount of expenses for vacation pay, including contributions for social needs, to the planned annual amount of labor expenses.

Expenses for the formation of reserves for upcoming expenses for vacation pay are included in the accounts for accounting expenses for remuneration of the relevant categories of employees.

In trade organizations in accordance with Art. 320 of the Tax Code of the Russian Federation, contributions to the reserve for vacation pay are included in indirect expenses, thereby reducing the income of the reporting month.

At the end of the year, an inventory of the created reserve is carried out. The amount of the reserve carried over to the next year must be clarified based on the number of days of unused vacation, the average daily amount of expenses for remuneration of employees and mandatory insurance payments from wages.

The amount of the underutilized reserve on December 31 is included in non-operating income. The same applies to the amount of the reserve if you refuse to use the reserve for the next year.

Deductions to the reserve for future expenses for the payment of annual remunerations for long service and based on the results of work for the year are made in the manner established for the reserve for future expenses for vacation pay.

In accordance with Art. 267 Tax Code of the Russian Federation taxpayers can create reserves for future expenses for warranty repairs and warranty service if, under the terms of the contract, they undertake to repair and service the goods sold during the warranty period.

The maximum amount of contributions to the specified reserve depends on the period of sale of goods subject to warranty repair and maintenance.

Organizations selling goods with the condition of their warranty repair and maintenance for over three years, the maximum amount of contributions to the reserve is determined as follows: calculate the share of actual expenses for warranty repairs and warranty service in the volume of revenue from the sale of goods for the previous three years and multiply the calculated amount shares in the amount of proceeds from the sale of goods for the reporting (tax) period.

Organizations that sell goods subject to warranty repair and warranty service for less than three years, to calculate the maximum amount of contributions to the reserve, take into account the amount of revenue from the sale of goods for the actual period of such sale.

Organizations that have not previously sold goods subject to warranty repair and warranty service may create a reserve based on expected costs for these purposes.

Expenses for warranty repairs and warranty service incurred during the year are written off during the year from the created reserve for these purposes.

Upon expiration of the tax period, the organization must adjust the amount of the created reserve based on the share of actually incurred expenses for warranty repairs and warranty service in the amount of revenue from the sale of these goods for the past period.

If the amount of the created reserve exceeds the amount of expenses actually incurred, then the calculated difference can be carried forward to the next year. In this case, the amount of the newly created reserve in the next tax period must be adjusted to the amount of the balance of the reserve of the previous tax period.

Moreover, if the amount of the newly created reserve is less than the amount of the balance of the reserve created in the previous tax period, then the difference between them is subject to inclusion in the non-operating income of the organization of the current tax period.

If actual repair costs exceed the reserve amount, the difference is included in other expenses.

When production of goods (work) is terminated under the condition of their warranty repair and warranty service, the amount of the previously created and unused reserve is subject to inclusion in the organization’s income upon expiration of the contract for warranty repair and warranty service.

In accordance with paragraphs. 38 clause 1 art. 264 and art. 267.1 of the Tax Code of the Russian Federation, the specified reserve can be created by the following organizations:

Public organizations of disabled people;

Organizations employing the work of disabled people. At the same time, disabled people must make up at least 50% of the total number of employees, and the share of expenses for remuneration of disabled people must be at least 25% of labor expenses.

When deciding to create this reserve, organizations develop and approve programs for a period of no more than five years.

The amount of contributions to the reserve is included in non-operating expenses as of the last day of the reporting (tax) period.

The size of the created reserve is determined by the planned expenses (estimates) for the implementation of programs approved by the organization. In this case, the amount of contributions to the reserve cannot exceed 30% of the taxable profit received in the current year, calculated without taking into account the created reserve.

If actual expenses for social protection programs for people with disabilities exceed the amount of the created reserve, then the difference is included in non-operating expenses. The unused amount of the reserve increases non-operating income of the current reporting (tax) period.

In accordance with paragraph 5 of Art. 267.1 of the Tax Code of the Russian Federation, organizations creating the specified reserve are required to submit to the tax authorities a report on the intended use of reserve funds at the end of the tax period. If reserve funds are misused, they are included in the tax base of the tax period in which they were misused.

The procedure for calculating and paying income tax by taxpayers who have structural divisions is established by Art. 288 Tax Code of the Russian Federation. In accordance with paragraph 1 of this article, these organizations calculate and pay that part of the profit tax (advance tax payments) that is sent to the federal budget at their location without distributing the specified amount among separate divisions.

Payment of advance payments, as well as tax amounts subject to credit to the revenue side of the budgets of the constituent entities of the Russian Federation and the budgets of municipalities, is made by taxpayers at the location of the organization, as well as at the location of each separate division based on the share of profit attributable to these separate divisions, defined as the average the arithmetic value of the share of the average number of employees (labor costs) and the share of the residual value of depreciable property of this separate division, respectively, in the average number of employees (labor costs) and the residual value of depreciable property for the taxpayer as a whole. In this case, the taxpayer independently determines which labor indicator should be used:

a) average number of employees;

b) the amount of labor costs.

The selected indicator must be constant during the tax period.

Most organizations use the amount of labor costs to carry out the above calculations.

It should be noted that when making the above calculations, depreciable property and its residual value are determined according to the rules of tax accounting.

If a taxpayer has several separate divisions on the territory of one constituent entity of the Russian Federation, then the distribution of profit for each of these divisions may not be made. The amount of tax payable to the budget of this subject of the Russian Federation, in this case, is determined based on the share of profit calculated from the totality of indicators of separate divisions located on the territory of the subject of the Russian Federation. In this case, the taxpayer independently selects the separate division through which the tax is paid to the budget of this constituent entity of the Russian Federation, having notified the tax authorities in which the taxpayer’s separate divisions are registered with the tax authorities about the decision.

Instead of the indicator of the average number of employees, an organization with a seasonal work cycle or other features of activity that provide for the seasonality of attracting employees, in agreement with the tax authority at its location, may use the share of labor costs determined in accordance with Art. 255 Tax Code of the Russian Federation. In this case, the share of labor costs of each separate division in the taxpayer’s total labor costs is determined.

In accordance with paragraph 2 of Art. 286 of the Tax Code of the Russian Federation of organizations (except for those specified in paragraphs 3 and 4 of Article 286) can calculate and pay monthly advance payments for income tax:

Based on the actual profit received for the past month;

In the amount of one third of the actual advance payment paid for the previous quarter.

An organization can switch to making monthly advance payments based on actual profits by notifying the tax authority no later than

December 31 of the year preceding the tax period in which the transition to this advance payment option occurs. During the tax period, the system for paying advance payments cannot be changed.

The main elements of accounting policy for securities are:

The procedure for forming the tax base by professional participants in the securities market (including banks) who do not carry out dealer activities;

Method of writing off the cost of retired securities as expenses;

Determination of the settlement price of securities not traded on the organized market;

Formation of reserves for the depreciation of securities from professional securities market participants engaged in dealer activities.

In accordance with paragraph 8 of Art. 280 of the Tax Code of the Russian Federation, the specified organizations in their accounting policies for tax purposes must establish the procedure for forming the tax base for transactions with securities:

Trading on the organized securities market;

Not traded on the organized securities market.

In this case, the organization itself selects the types of securities for transactions with which, when forming the tax base, other income and expenses are included in income and expenses, determined in accordance with Chapter 25 of the Tax Code of the Russian Federation.

According to paragraph 9 of Art. 280 of the Tax Code of the Russian Federation establishes that when securities are sold or otherwise disposed of, they are written off as expenses using one of the following methods:

Per unit cost.

The chosen method for valuing retiring securities is indicated in the accounting policy of the organization. When making a decision on this issue, the current situation in transactions with securities is taken into account. The general consequences of using each of these methods are considered in relation to inventories (see § 4.2.2).

In accordance with clause 2 of the Procedure for determining the settlement price of securities, approved by order of the Federal Financial Markets Service of Russia dated November 9, 2010 No. 10/66/pz-n, the settlement price May be defined:

As calculated based on the prices of this security existing on the securities market in accordance with paragraph 4 of the said Procedure;

As calculated according to the rules provided for in paragraphs 5-19 of the above Procedure;

As the estimated value of a security as determined by an appraiser.

The method(s) chosen by the organization for determining the estimated price of securities not traded on the organized market is indicated in the accounting policy for tax purposes. The need to reflect this element in the accounting policy for tax purposes is confirmed by letter of the Ministry of Finance of the Russian Federation dated April 26, 2011 No. 03–03/2/69.

In accordance with Art. 300 of the Tax Code of the Russian Federation, professional participants in the securities market who carry out dealer activities and determine income and expenses on an accrual basis have the right to create reserves for the depreciation of securities.

The specified reserves are created (adjusted) as of the end of the reporting (tax) period in the amount of the excess of the purchase prices of issue-grade securities traded on the organized securities market over their market quotation (the estimated value of the reserve). In this case, the purchase price of a security includes the costs of its acquisition.

Reserves are created (adjusted) for each issue of securities.

When selling or otherwise disposing of securities in respect of which a reserve was previously created, the amounts of this reserve are included in the organization’s income on the date of sale or other disposal of securities.

If at the end of the reporting (tax) period the amount of the reserve, taking into account market quotes of securities at the end of this period, turns out to be insufficient, the organization increases the amount of the reserve, taking into account additional deductions as expenses for tax purposes.

If the amount of the previously created reserve, taking into account the restored amounts, exceeds the calculated value, the amount of the reserve should be reduced to the calculated value, including the restoration amount in income.

Reserves for the depreciation of securities are created in the currency of the Russian Federation, regardless of the currency of the security's face value.

In addition to those listed in the training policy of commercial organizations, it is necessary to indicate options for decisions on the following elements of accounting policy:

In accordance with paragraph 1 of Art. 283 of the Tax Code of the Russian Federation, a taxpayer who suffered a loss in the previous tax period or in previous tax periods has the right to reduce the tax base of the current tax period by the entire amount of the loss received or by a part of this amount. Carrying forward losses is permitted for 10 years following the tax period in which the loss was incurred.

It should be borne in mind that clause 1 of Art. 283 of the Tax Code is supplemented by paragraph 2, according to which losses received by an organization during the taxation period at a rate of 0 percent cannot be carried forward to the future. In 2007

All restrictions on the amount of recognized losses from previous years have been removed. At the same time, restrictions remain on losses incurred from the use of service industries and farms, from transactions with securities and financial instruments.

The organization's accounting policy must indicate at the end of which period (reporting or tax) losses of previous tax periods and the amount of losses written off by period are repaid.

Loss received in service industries and farms, in accordance with Art. 275.1 of the Tax Code of the Russian Federation is recognized for tax purposes subject to the following conditions:

The cost of goods (work, services) sold by these divisions corresponds to the cost of similar services provided by specialized organizations for which such activities are the main activity;

The costs of maintaining these units do not exceed normal expenses incurred by specialized organizations;

The conditions for performing work and providing services by these divisions do not differ from the conditions for performing work and providing services by specialized organizations.

If at least one of the specified conditions is not met, the loss received in service industries and farms can be carried forward for a period not exceeding 10 years, and only the profit received from carrying out these types of activities can be used to repay it.

When deciding on the transfer of losses to the future on transactions with securities, it is necessary to take into account that the tax base is determined by organizations separately for transactions with securities traded on the organized securities market and for transactions with securities not traded on the organized securities market securities (with the exception of professional securities market participants engaged in dealer activities).

Taxpayers who received a loss (losses) on one or another transaction with securities in previous tax periods, has the right reduce the tax base received from transactions with securities in the reporting (tax) period (Article 280 of the Tax Code of the Russian Federation).

During the tax period, the carry forward of losses incurred in the corresponding reporting period on transactions with securities is carried out separately for the specified categories of securities within the limits of the profit received from transactions with such securities.

Organizations (including banks) engaged in dealer activities in the securities market form the tax base and determine the amount of loss to be carried forward to the future, taking into account all income (expenses) and the amount of loss received from business activities (clause 11, article 280 Tax Code of the Russian Federation).

During the tax period, the transfer to the future of losses received in the corresponding reporting period of the current tax period can be carried out within the amount of profit received from business activities.

The main elements of the accounting policy for this tax are:

Use of the right to exemption from the duties of a taxpayer;

The moment of determining the tax base;

Exercise of the right to refuse tax exemption of transactions;

The procedure for separate accounting of “input” VAT on goods (works, services) used in taxable and non-taxable transactions.

According to paragraph 1 of Art. 145 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs whose revenue from the sale of goods (work, services) excluding VAT for the three previous consecutive calendar months did not exceed a total of 2 million rubles, has the right:

a) apply VAT in accordance with the general procedure;

b) receive VAT exemption.

The provisions of this article do not apply to organizations and individual entrepreneurs selling excisable goods during the three previous consecutive calendar months, as well as to obligations arising in connection with the importation of goods into the customs territory of the Russian Federation subject to taxation in accordance with paragraphs. 4 paragraphs 1 art. 146 NK.

When making a decision to use the right to exemption from the duties of a taxpayer, an organization no later than the 20th day of the month from which it uses this right, submits the following documents to the tax authority:

Notification of the use of this right (in the form approved by order of the Ministry of Taxes and Taxes of Russia dated July 4, 2002 No. BG-3-03/342);

Extract from the balance sheet;

Extract from the sales book;

A copy of the journal of received and issued invoices;

An extract from the book of income and expenses and business transactions (for individual entrepreneurs);

A copy of the log of invoices received and issued.

In accordance with paragraph 1 of Art. 167 of the Tax Code of the Russian Federation, the moment of determining the tax base is the earliest of the following dates:

Day of shipment (transfer) of goods (works, services), property rights;

The day of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights.

There is an exception to this general rule concerning the moment of determining the tax base by a taxpayer producing goods (performing work, providing services), the duration of the production cycle of which is more than six months (according to the list determined by the Government of the Russian Federation).

Clause 13 of Art. 167 of the Russian Federation PC established that the specified taxpayers, in the event of receiving or paying (partial payment) on account of upcoming supplies of goods (performance of work, provision of services) has the right to establish the moment of determining the tax base as the day of shipment (transfer) of the specified goods (performance of work, provision of services) with separate accounting of operations performed and tax amounts for purchased goods (work, services), including fixed assets and intangible assets, property rights used for carrying out operations for the production of goods (works, services) of a long production cycle and other operations. The list of specified goods (works, services) is established by Decree of the Government of the Russian Federation dated July 28, 2006 No. 468.

When organizations - manufacturers of goods make a decision on the use of Art. 13 of the Tax Code of the Russian Federation, the rights in accounting policies should stipulate:

Availability of a decision on determining the tax base at the time of shipment of goods (work, services);

Methodology for separate accounting of ongoing transactions and tax amounts for purchased goods (work, services), including fixed assets and intangible assets, property rights used to carry out operations for the production of goods (work, services) of a long production cycle and other operations.

In the case of transactions subject to taxation and transactions not subject to taxation, the taxpayer is obliged to keep separate records of such transactions (clause 4 of article 149 of the Tax Code of the Russian Federation). At the same time, the taxpayer has the right to refuse to exempt transactions that are not subject to taxation from taxation (clause 5 of Article 149 of the Tax Code of the Russian Federation) by submitting a corresponding application to the tax authority no later than the 1st day of the tax period from which the taxpayer intends to refuse the exemption or suspend its use. The accounting policy should indicate:

a) the organization enjoys the right to exempt relevant transactions from taxation;

b) the organization does not enjoy the right to exemption from taxation of relevant transactions.

It should be noted that the list of transactions exempt from taxation changes periodically. Their composition for the corresponding year is indicated in paragraphs 1–3 of Art. 149 of the Tax Code of the Russian Federation.

When making a decision to waive tax benefits, in an application to the tax authority, the organization indicates:

The name of the transactions for which she refuses to use benefits;

The date from which she intends to refuse benefits;

The time period for which she intends to refuse benefits.

According to the Tax Code of the Russian Federation, separate accounting of “input” VAT is carried out in the following cases:

When carrying out transactions subject to taxation and transactions not subject to taxation (exempt from taxation) (clause 4 of article 149 of the Tax Code of the Russian Federation);

When the taxpayer applies different tax rates when selling (transferring, performing, providing, including for one’s own needs) goods (work, services), property rights (clause 1 of Article 153 of the Tax Code of the Russian Federation);

With the simultaneous sale of goods (work, services), property rights, the tax base for which is calculated in the generally established manner, and the sale of goods (work, services), the place of sale of which is not recognized as the territory of the Russian Federation;

With the simultaneous sale of goods (work, services), the tax base for which is calculated in accordance with the generally established procedure, and the sale of goods (work, services), operations for the sale (transfer) of which are not recognized as the sale of goods (work, services) in accordance with clause 2 Art. 146 Tax Code of the Russian Federation;

For transactions involving the sale of goods (works, services) both on the domestic market and for export (Clause 10, Article 165 of the Tax Code of the Russian Federation).

The procedure for assigning amounts of “input” VAT to the costs of production and sale of goods (work, services) or accepting these amounts for deduction is determined by Art. 170 Tax Code of the Russian Federation.

In accordance with paragraph 4 of Art. 170 of the Tax Code of the Russian Federation, amounts of “input” VAT on goods (works, services), including fixed assets and intangible assets, property rights used in carrying out taxable and tax-exempt transactions, are taken for deduction or included in the cost of purchased goods (works) , services) in a proportion determined based on the cost of shipped goods (work, services) subject to VAT (exempt from taxation) to the total cost of goods (work, services) shipped during the reporting (tax) period.

It should be borne in mind that from 01.01.2008, on the basis of clause 4 of Art. 2 of Federal Law No. 137-FZ of July 27, 2008, a quarter is considered a tax period. In this regard, from 01/01/2008, the proportion for calculating VAT amounts should be determined based on the data of the current tax period. VAT amounts presented to taxpayers starting from 01/01/2008 for goods (work, services, property rights), including fixed assets and intangible assets used to carry out VAT-taxable and non-VAT-taxable transactions, are also distributed according to the current tax period (letters from the Federal Tax Service of Russia dated June 24, 2008 No. ШС-6-3/450 and the Ministry of Finance of Russia dated June 3, 2008 No. 0307-15/90).

When determining the proportions of taxable and non-taxable transactions, it is necessary to take into account all income that is proceeds from the sale of goods (work, services) that are and are not subject to taxation (letter of the Ministry of Finance of Russia dated March 10, 2005 No. 03-06-01-04/133), including income from the sale outside the Russian Federation of the amount of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), the duration of the production cycle of which is more than six months, amounts of funds in the form of interest when providing loans in cash (letter of the Ministry of Finance of Russia dated April 28, 2008 No. 03-07-08/104).

If the taxpayer does not have separate accounting, the amount of tax on purchased goods (work, services), including fixed assets and intangible assets, property rights, is not subject to deduction and is included in expenses accepted for deduction when calculating corporate income tax (personal income tax). persons) is not included.

An organization may not maintain separate accounting in those tax periods in which the share of total costs for the production of goods (work, services), property rights, transactions for the sale of which are not subject to taxation, does not exceed 5% of the total total production costs (clause 4 of article 170 of the Tax Code of the Russian Federation). In this case, all tax amounts presented to such taxpayers by sellers of goods (work, services) used in the production, property rights in the specified tax period are subject to deduction in accordance with the procedure provided for in Art. 172 of the Tax Code of the Russian Federation.

It should be borne in mind that the letter of the Ministry of Finance of Russia dated November 13, 2008 No. ШС-6-3/827 indicates the need to take into account both direct and general expenses when determining the share of total expenses. The organization itself establishes the method of distributing general business expenses into taxable and non-taxable transactions in the tax period (in proportion to labor costs, direct expenses, sales proceeds, material expenses, etc.) depending on the specific operating conditions and methods used in accounting .

To distribute the amounts of “input” VAT on goods (works, services) used in carrying out taxable and non-taxable transactions, it is advisable to reflect the “input” VAT on these goods (works, services) in a separate subaccount “VAT amounts subject to distribution” to Account 19 “Value added tax on acquired assets.” The amount of VAT recorded in the debit of the specified subaccount at the end of the tax period is distributed between taxable and non-taxable transactions in the proportion determined in the above manner.

At the same time, it is necessary to keep in mind that in order to achieve comparability of indicators of the cost of shipped goods (work, services), sales transactions of which are subject to taxation, and the cost of shipped goods (work, services), sales transactions of which are exempt from taxation, these indicators should be used excluding value added tax.

Amounts of VAT accepted for deduction are written off from the credit of account 19, subaccount “Amounts of VAT subject to distribution” to the debit of account 68 “Calculations for taxes and fees”. Amounts of VAT to be included in the cost of purchased goods (work, services) are written off from the credit of the subaccount “VAT Amounts to be distributed” to account 19 to the debit of the accounts of purchased goods (work, services).

An organization can maintain separate analytical accounting of “input” VAT on the above goods (works, services) in specially designed tax registers. For this purpose, you can use purchase books and sales books, including appropriate additional columns in them if necessary.

It is very important to ensure that these registers are filled in correctly.

In accordance with clause 8 of the Rules for maintaining logs of received and issued invoices, purchase books and sales books when calculating value added tax, approved by Decree of the Government of the Russian Federation dated December 2, 2000 No. 914, in the purchase book the invoice is registered for that the amount that the taxpayer accepts as a deduction.

The method chosen by the organization for separate accounting of “input” VAT for goods (works, services) used in carrying out transactions subject to and not subject to VAT is indicated in the organization’s accounting policy.

In addition, in the accounting policy of the organization for the implementation of separate accounting, it is advisable to indicate:

List of goods (works, services) used to carry out operations that are and are not subject to taxation;

List of transactions exempt from taxation;

List of transactions taxed at rates of 18, 10 and 0%.

Elements of accounting policy for excise taxes are:

The procedure for maintaining separate accounting for transactions with excise taxes;

Indication of the responsible taxpayer within the framework of a simple partnership agreement.

When determining the procedure for maintaining separate accounting for these operations, it is necessary to keep in mind the following: clause 1 of Art. 183 of the Tax Code of the Russian Federation establishes a list of transactions not subject to excise taxes. However, the right to exemption from paying excise taxes as listed in paragraph 1 of Art. 183 of the Tax Code of the Russian Federation, the taxpayer can use transactions only when maintaining separate records of operations for the production and sale (transfer) of the specified excisable goods (clause 2 of Article 183 of the Tax Code of the Russian Federation).

Separate accounting must also be maintained for excisable goods, for which different tax rates are established (Article 190 of the Tax Code of the Russian Federation). In the absence of separate accounting for such goods, the amount of excise taxes on them is calculated based on the maximum tax rate applied by the taxpayer from a single tax base determined for all transactions subject to excise taxes (clause 7 of Article 194 of the Tax Code of the Russian Federation).

In order to reduce the tax burden on excise taxes, it is necessary to specify in the accounting policy the procedure for maintaining separate accounting:

For transactions not subject to excise taxes;

For excisable goods received, subject to excise taxes at various rates;

For the production of excisable goods subject to excise taxes at various rates;

For the sale of excisable goods subject to excise taxes at various rates;

For the transfer (other than the sale) of excisable goods subject to excise taxes at various rates.

Separate accounting of transactions with excisable goods in the indicated areas is carried out, as a rule:

On sub-accounts and analytical accounts opened for this purpose;

In accounting register forms developed for this purpose. List of opened sub-accounts of analytical accounts and accounting registers it is advisable to indicate in accounting policies.

In accordance with Art. 180 of the Tax Code of the Russian Federation, the person acting for the calculation and payment of the entire amount of excise tax on transactions carried out within the framework of a simple partnership agreement is either the participant conducting the affairs of the simple partnership, or the participant chosen by the parties to the agreement (when conducting the affairs of the simple partnership jointly by all participants).

In accounting policy it is advisable to indicate:

The participant (service, person) responsible for the calculation and payment of excise tax amounts;

List of reporting documents submitted by participants in a simple partnership agreement on the fulfillment of obligations for the calculation and payment of excise taxes (copies of tax returns, payment documents, etc.).

Taxpayers using the simplified taxation system has the right:

Select a tax regime;

Select an object of taxation;

Select a method for evaluating purchased goods purchased for further sale;

Reduce the tax base in the tax period by the amount of the loss received based on the results of previous tax periods.

In accordance with clause 2.1 of Art. 346.12 of the Tax Code of the Russian Federation, introduced by Federal Law No. 204-FZ of July 19, 2009 “On Amendments to Certain Legislative Acts of the Russian Federation” and clause 3 of Art. 346.12 of the Tax Code of the Russian Federation, organizations whose income for 9 months of the current year did not exceed 45 million rubles, with an average number of employees for the tax period of no more than 100 people and with a residual value of fixed assets and intangible assets not exceeding 100 million rubles. has the right:

Switch to a simplified taxation system;

Apply other taxation regimes provided for by the legislation of the Russian Federation.

If, at the end of the reporting (tax) period, the organization’s income exceeded 60 million rubles. and (or) during the reporting period there was a non-compliance with the requirements established by paragraphs. 3 and 4 tbsp. 346.12 Tax Code and clause 3 of Art. 346.14, then this organization loses the right to apply the simplified tax system from the beginning of the quarter in which the specified excess and (or) non-compliance with the specified requirements was committed.

Individual entrepreneurs can switch to a simplified taxation system if the average number of employees for the tax (reporting) period does not exceed 100 people.

Organizations and individual entrepreneurs listed in paragraph 3 of Art. do not have the right to apply the simplified taxation system. 346.12 Tax Code of the Russian Federation.

Individual entrepreneurs in addition to the usual simplified taxation system has the right to move to a simplified tax system based on a patent.

It should be noted that in accordance with clause 2.1 of Art. 346.25.1 of the Tax Code of the Russian Federation, introduced by Federal Law No. 158-FZ of July 22, 2008, individual entrepreneurs using a simplified taxation system based on a patent have the right to attract employees, the average number of whom for the tax period should not exceed five people.

A patent is issued at the choice of the taxpayer for a period from 1 to 12 months (clause 4 of article 346.25.1 of the Tax Code of the Russian Federation). The tax period is the period for which the patent was issued. The types of business activities for which it is permitted to apply a simplified taxation system based on a patent are indicated in paragraph 2 of Art. 346.25.1 Tax Code of the Russian Federation.

Individual entrepreneurs can switch to a simplified taxation system based on a patent on the territory of a constituent entity of the Russian Federation only after the said subject has adopted the relevant law.

In accordance with Art. 346.14 of the Tax Code of the Russian Federation, taxpayers applying the simplified taxation system have the right to recognize as an object of taxation:

Income reduced by expenses.

The taxpayer can change the object of taxation annually.

It should also be borne in mind that participants in a simple partnership agreement or a property trust management agreement use only income reduced by the amount of expenses as an object of taxation.

In accordance with paragraph 2 of Art. 346.17 Tax Code of the Russian Federation, taxpayer for tax purposes has the right to use one of the following methods for valuing purchased goods:

At the cost of the first acquisitions (FIFO method);

Based on the cost of recent acquisitions (LIFO method);

At average cost;

By unit cost.

The chosen method for valuing purchased goods is indicated in the accounting policy of the organization. The consequences of using each of the listed methods are discussed in § 4.2.2.

In accordance with paragraph 7 of Art. 346.18 of the Tax Code of the Russian Federation (as amended by Federal Law No. 158-FZ of July 22, 2008) a taxpayer who uses income reduced by the amount of expenses as an object of taxation, has the right:

Reduce the tax base calculated at the end of the tax period by the amount of the loss received based on the results of previous tax periods in which the taxpayer applied the simplified taxation system and used income reduced by the amount of expenses as the object of taxation. In this case, a loss is understood as an excess of expenses determined in accordance with Art. 346.16 of the Tax Code of the Russian Federation, over income determined in accordance with Art. 346.15 Tax Code of the Russian Federation;

Carry forward losses to future tax periods within 10 years following the tax period in which these losses were received;

Transfer to the current tax period the amount of losses received in the previous tax period.

A loss not carried forward to the next year may be carried forward in whole or in part to any year out of the next nine years. If losses are received in more than one tax period, they are carried forward to future tax periods in the order in which they were received.

The taxpayer is obliged to keep documents confirming the amount of the loss incurred and the amount by which the tax base was reduced in each tax period for the entire period of exercising the right to reduce the tax base by the amount of the loss.

It should also be borne in mind that the loss received by the taxpayer when applying other taxation regimes is not accepted when switching to a simplified taxation system; losses incurred when applying the simplified taxation system are not accepted upon transition to other taxation regimes.

Elements of accounting policies for these taxes are:

The procedure for separate accounting of property for which special conditions for calculating tax are established;

The decision to apply a zero tax rate on innovative property;

The procedure for recording property that has not passed state registration;

The procedure for separate registration of vehicles.

In accordance with Art. 376, 380–386 of the Tax Code of the Russian Federation, for the purposes of calculating and paying property tax, the organization must ensure separate accounting of property:

Taxable and non-taxable;

Taxed at different tax rates;

Taxed at reduced rates;

Located on the balance sheet of separate divisions allocated to a separate balance sheet;

Located outside the location of the organization and its separate divisions that have a separate balance sheet.

It is advisable to indicate the procedure for separate accounting of property for the specified groups of fixed assets in the accounting policy for tax purposes.

In accordance with Federal Law dated 06/07/2011 No. 132-FZ, starting from 2012, organizations can apply a zero rate for this tax.

Innovative property includes:

Facilities that have high energy efficiency, provided that the facility complies with the List established by the Government of the Russian Federation;

Objects that have a high energy efficiency class, provided that such objects have a definition of their energy efficiency classes.

The validity period of this benefit is three years after registration.

To calculate and pay transport tax, it is necessary to keep separate records of vehicles:

Taxable and not subject to this tax (Article 358 of the Tax Code of the Russian Federation);

At their location (Article 363 of the Tax Code of the Russian Federation).

The procedure for separate registration of the above vehicles it is advisable to indicate in accounting policies for tax purposes.

1. What is the purpose of accounting policies for tax purposes?

2. Name the main elements of accounting policy for income tax.

3. What methods of recognizing income and expenses can be used when forming the tax base for income tax?

4. Can the organization itself determine the list of direct expenses?

5. What methods of calculating depreciation for fixed assets can be used in tax accounting?

6. What are the consequences of an organization using bonus depreciation?

7. What methods of valuing purchased goods are used to determine the tax base for income tax?

8. What reserves can be created when determining the tax base for income tax?

9. Name the main elements of accounting policy for income tax on securities.

10. Indicate the main elements of the VAT accounting policy.

11. What are the features of determining the tax base for VAT by organizations that manufacture goods with a long production cycle?

12. Can all organizations report VAT quarterly?

13. Name possible options for separate accounting of “input” VAT for goods (work, services) used in taxable and non-taxable transactions.

14. Name the elements of accounting policy when applying the simplified taxation system.

15. What taxation objects are organizations using the simplified taxation system entitled to apply?

Value added tax is not an absolute charge. A number of business activities are subject to it, while others are exempt from VAT. An organization can do both at the same time. There are also frequent cases when a company has several tax regimes in effect simultaneously, for example, general and UTII, general and patent.

In such cases, accounting and financial records for such types of activities or tax systems must be maintained separately. The main thing is to choose the optimal method for this. Let's consider the principles of maintaining separate accounting for value added tax.

If you don't keep separate records

Separate accounting for VAT is mandatory for a company in the following cases:

• in the parallel conduct of taxable and non-taxable activities;
• when using two tax regimes at once;
• when providing services of both a commercial nature and those whose prices are regulated by the state;
• when working under government contracts;
• when combining commercial and non-commercial activities.

ATTENTION! The first case also includes accounting for “input” VAT for goods (works, services) purchased within the framework of different types of activities (taxable and non-taxable). This applies not only to objects, but also to intangible assets (paragraph 5, paragraph 4, article 170 of the Tax Code of the Russian Federation).

If an economic entity does not introduce separate accounting in these cases, it loses the rights to:

• VAT deductions;
• reduction of the income tax base by the amount of VAT (clause 4 of Article 170 of the Tax Code of the Russian Federation);
• tax benefits (clause 4 of article 149 of the Tax Code of the Russian Federation).

Exceptions: when there is no need to separate accounting

It is better for an entrepreneur to know when keeping separate records makes no practical sense, because without the need to increase the labor costs of the accounting department, it is unprofitable.

There are certain legally established situations in which separate accounting may not be maintained even if the above conditions are met. Among them is conducting trade outside the Russian Federation (a domestic organization operates territorially in another state). In this case, the services provided or goods sold are not the basis for calculating VAT.

IMPORTANT! In this case, reporting is carried out in accordance with the requirements of domestic legislation, however, it is recommended that the contract additionally indicate the place of sale of goods or provision of services (to reduce the likelihood of complications during inspections).

However, if an enterprise wants to keep separate records in cases where this is not provided for by law, no one will have anything against it. The purpose of such accounting can be not only purely commercial (providing VAT for deduction), but also informational, for example, detailing management data. Separate accounting in such situations is a voluntary right of any organization.

5% threshold

This is another rule that justifies the optional division of input VAT. It is justified in paragraph 9 of paragraph 4 of Art. 170 Tax Code of the Russian Federation. This rule can only be applied by those who have VAT benefits that are timely (quarterly) confirmed.

The 5% rule says: Input VAT may not be taken into account separately if the costs of operations supported by benefits do not exceed 5% of general production costs. In this case, it is allowed to deduct the entire input VAT without including it in the cost of goods, works, and services.

ATTENTION! The 5% rule does not apply to separate accounting of income - it is mandatory to maintain it under appropriate conditions.

If an enterprise conducts only non-taxable transactions and purchases goods (work or services) from another party, the 5% rule is not applicable for this situation: VAT cannot be deducted on these acquisitions (Decision of the Supreme Court of the Russian Federation dated October 12, 2016 No. 305-KG16- 9537 in case No. A40-65178/2015).

For a long time, the application of the 5% rule for UTII payers was controversial - the Ministry of Finance of the Russian Federation in a letter dated July 8, 2005 No. 03-04-11/143 and the Federal Tax Service in a letter dated May 31, 2005 No. 03-1-03/897/8@ approved that the 5% threshold does not apply to this tax regime. But the judicial precedent put an end to this issue, and the Federal Tax Service changed its position, reflecting this in letter dated February 17, 2010 No. 3-1-11/117@).

5% threshold in trading activities

The above rule speaks primarily about production costs. But a considerable proportion of organizations and entrepreneurs are not manufacturers, but taxpayers-merchants conducting trading activities. Will this rule be valid for trade?

The Ministry of Finance of the Russian Federation, in a letter dated January 29, 2008 No. 03-07-11/37, allowed the 5% threshold to be extended to trade operations, but did not definitely establish this, but only indicated this possibility.

Meanwhile, there are arbitration precedents establishing the refusal of separate accounting due to the “5% rule” for trading activities. The reason is simple: trade, be it wholesale or retail, is not production; “production” accounts are not used to reflect its operations in accounting.

Accuracy of accounting policies for VAT accounting

The organization is authorized to choose the system for introducing separate accounting. Naturally, the adopted standards should be recorded in the accounting policy (clause 2 of article 11 of the Tax Code of the Russian Federation).

But there may be some incidents that should be taken into account related to VAT benefits and the 5% rule. It is not known exactly how costs will be distributed across activities. This will only be clear based on the results of the quarter. What if the 5% threshold is exceeded and separate accounting was not maintained? You will have to restore it, and in some cases also adjust tax returns, which is expensive and inconvenient. Therefore, you need to make a decision whether to stipulate this norm in the accounting policy or not, and if not, then not to use it, even if such a threshold does arise.

Accounting policies are established for a one-year period. But what if an organization has VAT-free activities after it has been submitted to the tax authorities? Give up the opportunity to save money by avoiding separate accounting? No, it can be formulated and provided addition to accounting policy: this will not be considered a change in it, because such transactions arose for the first time, and at the beginning of the reporting period they were not provided for (clause 16 of PBU 1/98 “Accounting policies of the organization”, approved by order of the Ministry of Finance of Russia dated December 9, 1998 No. 60n) .

FOR YOUR INFORMATION! The accounting policy should list the types of activities that the organization is engaged in: separately - taxable and non-taxable VAT.

Accounts for separate accounting

Information about the processes of accounting for income/expenses including VAT must be displayed on different accounting accounts, namely:

• According to PBU, income from transactions not subject to VAT must be taken into account in accounts 90.01. “Revenue” and 91.01 “Other income”;
• Input VAT for transactions subject to VAT should be reflected in account 19 “Value added tax on acquired assets.”

Calculation of proportions when maintaining separate accounting

Under proportion This refers to the determination of the share of input VAT that falls on taxable and non-taxable transactions. It must be calculated to determine what share of VAT (as a percentage) can be deducted. Expenses need to be grouped:

• expenses for activities subject to VAT;
• expenses for non-VAT-taxable transactions;
• other costs that are difficult to unambiguously attribute to the first or second group.

Formula for calculating the proportion of VAT on taxable transactions:

Far East Region = (In Region_VAT + Dpr Region_VAT / In_VAT + Dpr_VAT) x 100%, Where:

• Far East Region– share of revenue from taxable transactions for the accounting period;
• In the region _VAT– revenue from taxable sales excluding VAT;
• DPR Region _VAT– other income from taxable transactions excluding VAT;
• V_VAT– total sales revenue excluding VAT;
• DPR_VAT– other income excluding VAT for all transactions.

All indicators are taken into account without VAT so that the cost of non-taxable transactions is comparable to preferential ones.

NOTE! The accounting period for VAT is a quarter, which means that the proportion must be calculated quarterly.

To calculate the share of non-VAT-taxable transactions, the same principle of proportion is applied, only the ratio of revenue from non-VAT-taxable transactions to the total amount for the accounting period is sought.

The third group, mixed, is not required to be distributed for separate accounting purposes. It’s easier to attribute it all to either the first or second operations.

What if there is temporarily no income?

In practice, sometimes there are certain periods when the company does not conduct business operations that generate income, while expenses are still incurred. This is often observed, for example, among newly registered organizations. It happens that among expenses transactions there are both VAT taxable and preferential ones. Is it necessary to divide such expenses in accounting? After all, there was no actual sale of goods and services.

Until 2015, the Ministry of Finance of the Russian Federation allowed in such cases to neglect separate accounting due to the lack of transactions with VAT benefits. However, in 2015, he voiced a different position regulating separate VAT accounting in such “non-shipment” periods.

Borrowing operations and separate accounting

Providing loans, selling securities and other similar transactions are subject to VAT. A significant nuance in calculating the proportion for such operations is the indicator of income amounts, which is key in the formula. For operations of one type or another, it will have a different composition, which is influenced by the current provisions of federal legislation. Federal Law No. 420 of December 28, 2013 proposes that for transactions with securities not subject to VAT, the following amount should be considered income:

D = C r – R pr, Where:

• D – tax-free income;
• Ts r – selling price of securities (according to the provisions of Article 280 of the Tax Code of the Russian Federation);
• R pr – expenses for the acquisition of these securities (and/or sale).

If the difference is less than 0 (that is, there will be a loss), then the income is not taken into account.

Proportional calculation method to separate taxable and non-taxable transactions in this situation, it involves calculating the ratio between the cost of all goods sold (both in Russia and abroad) and the item of interest. The amount of income will also include:

• the entity's revenue;
• the cost of its fixed assets;
• his non-operating income.

Currently, there is no consensus on the need to maintain separate accounting for borrowing transactions. However, the Ministry of Finance of the Russian Federation is increasingly inclined to this position due to the introduction of significant changes to the Tax Code of the Russian Federation.

Posting input VAT on preferential activities

In accounting, input VAT will be reflected in account 19 (different subaccounts are used for different transactions). This is what the wiring will look like:

• debit 41 “Goods”, credit 60 “Settlements with suppliers and contractors” - reflection of the receipt of goods from the supplier excluding VAT;
• debit 19 “VAT on acquired values”, credit 60 - allocation of VAT, which can subsequently be deducted;
• debit 68 “Calculations for taxes and fees”, credit 19 - acceptance of input VAT for deduction;
• debit 41, credit 19 - reflection of VAT for non-taxable transactions and included in the cost of the purchased product (service, work).

Depending on the type of activity of the company, you need to use along with account 41 “Goods” and other accounts - 10 “Materials”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses”, 29 “Service production and facilities” and other.

Cost comparison example

The company produces children's shoes, including medical orthopedic boots, the sale of which is exempt from taxation. The accounting records reflect direct costs for the production of autumn boots on account 20 “Direct expenses” - on the sub-account “Boots” and “Orthopedists”. During the reporting quarter, direct production expenses of the enterprise amounted to RUB 9,000,000. (of which 600,000 for boots and 200,000 for orthopedic shoes), general business expenses were also incurred - 4,000,000 rubles, and general production expenses - 3,000,000 rubles.

Let's calculate the cost ratio to determine whether this case falls under the 5% rule. 600,000 / (9,000,000 + 4,000,000 + 3,000,000) x 100% = 3.7%. Since the threshold turned out to be less than the coveted 5%, the accounting department may not keep separate records for input VAT, presenting for deduction the entire amount of value added tax billed by suppliers.

But in the tax return you will need to reflect the direct cost of production with tax benefits - 200,000 rubles.

Checking the correct distribution of expenses

In modern practice, accounting calculations are carried out using special software. The calculation of the proportion for separate accounting is also automated. To check the final data, it is convenient to create special tables from which the entire calculation will be visible: separately for transactions subject to VAT and for non-taxable ones. The table will summarize the main indicators used to calculate the proportion:

• acquisition/sale expenses – transactions not subject to taxation (it is better to list all their types);
• qualifying expenses for taxable transactions;
• total line of direct expenses;
• mixed group of expenses (also list);
• summation.

In order to maintain separate VAT accounting correctly and when it is really necessary, you need to constantly monitor the updating of current information. The rules for maintaining separate accounting for VAT are directly related to updates in the Tax Code of the Russian Federation, which happens constantly, and recently - especially intensively.

Accounting policy for tax accounting purposes is a set of methods for determining the tax base, calculating and paying taxes - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity. An important element of the accounting policy is the section on value added tax. Of particular interest is the procedure for accounting for VAT in ambiguous situations.

Rules and exceptions

As a general rule, VAT amounts presented upon the acquisition (import) of goods (work, services), including fixed assets and intangible assets, are accepted for deduction. However, there are exceptions. Thus, in accordance with paragraph 2 of Article 170 of the Tax Code of the Russian Federation, VAT amounts are taken into account in the cost of goods (work, services) in the following cases:

• when using goods (work, services) in transactions that are not subject to taxation (exempt from taxation) in accordance with Article 149 of the Tax Code of the Russian Federation;
• when using goods (works, services) in operations the place of sale of which is not the territory of the Russian Federation (Articles 147, 148 of the Tax Code of the Russian Federation);
• in cases of acquisition of goods (work, services) by persons who are not VAT payers or are exempt from paying it in accordance with Article 145 of the Tax Code of the Russian Federation;
• when using goods (work, services) in transactions that are not subject to taxation on the basis of paragraph 2 of Article 146 of the Tax Code of the Russian Federation.

In addition, operations listed in paragraph 3 of Article 39 of the Tax Code of the Russian Federation (subclause 1, paragraph 2, Article 146 of the Tax Code of the Russian Federation) are not subject to VAT (are not recognized as sales).

Taxpayers should also pay attention: Article 167 of the Tax Code of the Russian Federation allows the taxpayer, in case of receipt of payment, partial payment on account of upcoming supplies of goods (performance of work, provision of services), the duration of the production cycle of which exceeds six months (according to the list determined by the Government of the Russian Federation), to accept the moment of determining the tax base as the day of shipment (transfer) of the specified goods (performance of work, provision of services). This right can be applied only if separate records are kept of transactions performed and tax amounts for purchased goods (works, services), including fixed assets, intangible assets, property rights used as part of a long production cycle and other operations.

Let us recall that according to paragraph 5 of Article 149 of the Tax Code of the Russian Federation, transactions that are not subject to taxation are divided into transactions:

• mandatory exemption from VAT (clauses 1, 2 of Article 149 of the Tax Code of the Russian Federation);
• benefits which the taxpayer can refuse (clause 3 of Article 149 of the Tax Code of the Russian Federation).

Please note: paragraph 4 of Article 149 of the Tax Code of the Russian Federation obliges taxpayers to keep separate records of transactions subject to VAT and exempt from taxation. In addition, taxpayers transferred to pay a single tax on imputed income for certain types of activities must also maintain separate accounting (paragraph 6, clause 4, article 170 of the Tax Code of the Russian Federation). In this case, the procedure for separate accounting should be reflected in the company's accounting policy.

Separate accounting

In all cases when a taxpayer, along with activities subject to VAT, carries out non-taxable transactions, he is obliged to keep separate records of them. According to paragraph 4 of Article 170 of the Tax Code of the Russian Federation, tax amounts presented by sellers of goods (works, services), property rights to such taxpayers:

• are taken into account in the cost of goods (work, services), property rights used to carry out transactions not subject to VAT;
• are accepted for deduction in accordance with Article 172 of the Tax Code of the Russian Federation for goods (work, services), property rights used to carry out transactions subject to VAT;
• are accepted for deduction or taken into account in the cost of goods in the proportion in which they are used for the production and (or) sale of goods (works, services), property rights, transactions for the sale of which are subject to taxation (exempt from taxation), - for goods (works , services), including fixed assets and intangible assets, property rights used for the implementation of both taxable and non-taxable (exempt from taxation), in the manner established by the accounting policy adopted by the taxpayer for tax purposes.

Specified proportion determined based on the cost of shipped goods (work, services), property rights, transactions for the sale of which are subject to taxation (exempt from taxation), in the total cost of goods (work, services), property rights reflected for taxable period .

It must be recalled that taxpayers who do not comply with the requirements for maintaining separate accounting are deprived of the right to deduct VAT amounts, as well as to include these amounts in expenses for the purpose of calculating income tax.

From the above it follows that the amount of “input” VAT must be distributed in proportion, the basis for which is the cost of shipped goods (work, services), property rights. The transfer of ownership in this case does not matter. The base should be calculated for the tax period in which property (work, services), property rights intended for taxable and non-taxable transactions were acquired.

Taxable period

Please note that the tax period for VAT is a quarter, which means that the basis for calculating the proportion can be determined only at the end of the quarter (letter of the Ministry of Finance of Russia dated November 12, 2008 No. 03-07-07/121, Federal Tax Service of Russia dated July 1. 2008 No. 3-1-11/150 and dated June 24, 2008 No. ShS-6-3/450@). This procedure should be followed even if a fixed asset or intangible asset used in transactions subject to or not subject to VAT is registered in the first month of the quarter and it is necessary to determine the amount of VAT that is included in the initial cost of this property.

The procedure for assigning VAT to the initial cost of property must be set out in the accounting policy of the enterprise. There may be different options for this (see Example 1).

Example 1

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Option 1. The basis for calculation at the time of registration of property is assumed to be equal to the data based on the results of the previous quarter. Then, at the end of the quarter, when the proportions of shipments for operations subject to and not subject to VAT are known, corrective operations are carried out.

Option 2. The basis for calculation at the time of registration of property is assumed to be equal to a certain average value. Then, based on the results of the quarter (tax period), corrective operations are carried out.

As noted above, the basis for calculating VAT amounts is the cost of goods (work, services) shipped and property rights. Example 2 shows options for calculation formulas for tax amounts to be deducted and included in the purchase price, which should be reflected in the Accounting Policy.

Example 2

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• VAT inc. = VAT total x SOP/OSP,
• VAT inc. - the amount of VAT on goods (works, services), property rights used in VAT-taxable and non-VAT-taxable transactions, which can be deducted;
• VAT total
• SOP - the cost of products subject to VAT, shipped during the period when goods (work, services), property rights were purchased;
• OSB
• VAT due = VAT total x SNP/OSP,
• VAT due - the amount of VAT on goods (works, services), property rights used in VAT-taxable and non-VAT-taxable transactions, included in their cost;
• VAT total - the total amount of VAT on goods (works, services), property rights for the tax period;
• SNP - the cost of products not subject to VAT, shipped during the period when goods (work, services), property rights were purchased;
• OSB - the total cost of products shipped during the tax period.

Five percent barrier

Organizations can avoid the need to maintain separate VAT accounting.

Thus, according to paragraph 9 of paragraph 4 of Article 170 of the Tax Code of the Russian Federation, the taxpayer has the right not to apply the provisions on separate accounting in those tax periods in which the share of total expenses for the production of goods (work, services), property rights, transactions for the sale of which are not subject to taxation, does not exceed 5% of the total value of total production costs (see Example 3). It should be remembered that the taxpayer must reflect this right in the Accounting Policy for tax accounting purposes. Otherwise, the inspection authorities will distribute the amount of “input” VAT based on the above proportion.

Example 3

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The amounts of interest on loans received by the taxpayer from the borrower and not subject to VAT are negligible compared to the amount of revenue subject to VAT. Costs under loan agreements are also significantly less than the amounts of costs attributable to turnover subject to VAT. Despite the obviousness of the accounting procedure in this case, the principle of determining the “five percent barrier” should be reflected in the Accounting Policy.

Officials believe that when calculating the maximum amount of expenses, both direct and general business costs should be taken into account (letter of the Ministry of Finance of Russia dated November 13, 2008 No. ШС-6-3/827@). In a letter dated May 27, 2009 No. 3-1-11/373@, the financial department clarifies that, according to paragraph 1 of Article 318 of the Tax Code of the Russian Federation, production and sales costs incurred during the reporting (tax) period are divided into direct and indirect. For profit tax purposes, general business expenses are included in indirect expenses.

In addition, expenses that reduce taxable profit must be economically justified, expressed in monetary form, documented, executed in accordance with the legislation of the Russian Federation and made for the purpose of carrying out activities aimed at generating income (clause 1 of Article 252 of the Tax Code of the Russian Federation). Further, the Ministry of Finance concludes that general business expenses that meet all the above requirements are taken into account as a reduction in income, taking into account VAT in the share attributable to transactions not subject to this tax.

Based on the opinion of official bodies, the Accounting Policy for tax accounting purposes should establish the procedure (scheme) for VAT accounting (see Example 4).

Example 4

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Stage 1. Dividing direct costs into costs related to taxable and non-taxable transactions. This can be done by introducing special sub-accounts or using accounting registers. For example, to account 20 “Main production” it is advisable to enter subaccounts “Expenses for the production of taxable products”, “Expenses for the production of non-taxable products”, “Expenses for the production of taxable and non-taxable products”. Similarly, you can keep separate records of materials, goods, as well as “input” VAT.

Stage 2. Determination of criteria for attributing general business expenses to operations subject to and not subject to VAT. At the same time, specific costs are identified, which, according to one or another criteria, only fall on operations that are not subject to VAT.

Let’s say that if a taxpayer, along with taxable transactions, carries out transactions with bills of exchange, then it is possible to establish a list of costs attributable to the latter:

• part of the salary (including personal income tax and insurance contributions) of an accountant (lawyer, manager), based on the proportion of time spent on transactions with bills of exchange;
• the share of depreciation of the equipment on which the accountant works, determined on a similar principle;
• the amount of expenses for telephone, heating, lighting, etc., attributable to non-taxable transactions, can be established based on the criterion of the area occupied by the accountant, etc.

Stage 3. Determination of the amount of total expenses (direct and indirect) for the production of goods (works, services), property rights, transactions for the sale of which are not subject to taxation.

Stage 4. Determination of the percentage of costs attributable to operations not subject to VAT to the total amount of total costs. If this share is less than or equal to 5%, then the taxpayer may not maintain separate accounting (this procedure must be specified in the Accounting Policy).

The organization carries out wholesale, retail trade and production of confectionery products. At the same time, the organization applies UTII for some retail trade in purchased goods.

The accounting policy for tax purposes of an organization consists of the following sections:

Section 1 “General Provisions”;

Section 2 “Value Added Tax”;

Section 3 “Organizational Income Tax”;

Section 4 “Organizational Property Tax”;

Section 5 "UTII".

Below is the text of section 2 of the accounting policy:

« 1. Reflection of calculated VAT amounts in accounting.

1.1. The VAT amounts calculated for the tax period are reflected in the accounting records under the credit of subaccount 68-2 of the analytical accounting account “Tax” in correspondence with the debit of the sales (income) subaccounts:

Debit 90-3 “Value added tax” Credit 68-2 – when selling purchased goods, finished products;

Debit 91-3 “Value added tax” Credit 68-2 - upon the sale of fixed assets, other property, property rights, and related services.

1.2. VAT amounts calculated from advances (prepayments) received from buyers are reflected in correspondence with subaccount 76-AV:

Debit 76-AB Credit 68-2.

2. Organization of separate accounting for the purposes of calculating VAT.

2.1. Separate accounting is organized on analytical accounting accounts and is based on the principle of separation:

a) transactions subject to VAT and transactions not subject to VAT;

b) transactions taxed at different VAT tax rates;

2.2. Transactions subject to VAT include:

Operations for the sale of purchased goods in wholesale trade;

Operations for the sale of own-produced products (confectionery);

Operations for the sale of purchased goods in retail trade facilities, in respect of which a special tax regime in the form of UTII is not applied;

Other operations (sale of fixed assets, other property, transfer of property rights);

2.3. Transactions not subject to VAT include:

Operations for the sale of purchased goods in retail trade facilities, in respect of which a special tax regime in the form of UTII is applied;

The operations listed in Art. 149 of the Tax Code of the Russian Federation, if implemented.

2.4. Analytical accounts for synthetic accounts 90 “Sales” and 91 “Other income and expenses” for the purposes of maintaining separate accounting for VAT are given in the working chart of accounts approved as part of the accounting policy (Order of the head dated December 20, 2011 No. 278-f).

For the purposes of separate accounting, the following structure of subaccount 90-1 “Revenue” is established:

For the purposes of separate accounting, the following structure of subaccount 90-3 “Value Added Tax” is established:

For the purposes of separate accounting, the following structure of subaccount 91-1 “Other income” is established:

2.5. Separate accounting of tax deductions for VAT is organized in subaccounts to balance sheet account 19 “Value added tax on acquired assets”:

1) VAT presented in invoices for goods, works, services related to activities subject to VAT is reflected in the subaccounts:

19-1 “VAT on the acquisition of fixed assets”;

19-2 “VAT on the acquisition of intangible assets”;

19-3 “VAT on the purchase of purchased goods”;

19-4 “VAT on the purchase of raw materials and supplies”;

19-5 “VAT on purchased services and works”;

19-6 “VAT paid when importing goods into the territory of the Russian Federation”;

2) VAT presented in invoices for goods, works, services related to activities not subject to VAT is reflected in the subaccounts:

19-11 “VAT on the acquisition of fixed assets”;

19-21 “VAT on the acquisition of intangible assets”;

19-31 “VAT on the purchase of purchased goods”;

19-41 “VAT on the purchase of raw materials and supplies”;

19-51 “VAT on purchased services and works”;

19-61 “VAT paid when importing goods into the territory of the Russian Federation”;

The indicated amounts are included in the cost:

Acquired fixed assets (Debit 08-4 Credit 19-11);

Acquired intangible assets (Debit 08-5 Credit 19-21);

Purchased inventories (Debit 10, 41 Credit 19-31 or 19-61);

Purchased services, works (Debit 44 Credit 19-51);

3) VAT presented in invoices for goods, works, services, property rights related to both types of activities subject to VAT and types of activities not subject to VAT is reflected in the subaccounts:

19-12 “VAT on the acquisition of fixed assets”;

19-22 “VAT on the acquisition of intangible assets”;

19-32 “VAT on the purchase of purchased goods”;

19-42 “VAT on the purchase of raw materials and supplies”;

19-52 “VAT on purchased services and works”;

19-62 “VAT paid when importing goods into the territory of the Russian Federation”;

The VAT amounts accumulated in subaccounts 19-12 and 19-22 on fixed assets and intangible assets acquired in the first month of the quarter are distributed at the end of the corresponding month as follows:

a) the share (d) of goods (work, services, property rights) shipped per month for operations not subject to VAT is determined in the total cost of goods (work, services, property rights) shipped per month according to the formula:

d = [(credit turnover on subaccount 90-1-2 per month) + (credit turnover on analytical account 91-1-1-“VAT exempt” per month)]/ [(credit turnover on subaccount 90-1 per month ) – (debit turnover on subaccount 90-3 per month) + (credit turnover on subaccount 91-1-1 per month) – (debit turnover on subaccount 91-3 per month)];

b) the amount of VAT to be attributed to the cost of acquired fixed assets is determined by multiplying share (d) by the debit turnover for the month in subaccount 19-12 (in terms of fixed assets);

c) the amount of VAT to be attributed to the cost of acquired intangible assets is determined by multiplying share (d) by the debit turnover for the month in subaccount 19-22 (in the context of intangible assets);

The VAT amounts accumulated in subaccounts 19-12 and 19-22 on fixed assets and intangible assets acquired in the second month of the quarter are distributed at the end of the corresponding month as follows:

a) the share (d) of goods (work, services, property rights) shipped over two months under transactions not subject to VAT is determined in the total cost of goods (work, services, property rights) shipped over two months according to the formula:

d = [(credit turnover on subaccount 90-1-2 for 2 months) + (credit turnover on analytical account 91-1-1-“VAT exempt” for 2 months)]/ [(credit turnover on subaccount 90-1 for 2 months) – (debit turnover on subaccount 90-3 for 2 months) + (credit turnover on subaccount 91-1-1 for 2 months) – (debit turnover on subaccount 91-3 for 2 months)];

b) the amount of VAT to be attributed to the cost of acquired fixed assets is determined by multiplying share (d) by the debit turnover for the 2nd month of the quarter in subaccount 19-12 (in terms of fixed assets);

c) the amount of VAT to be attributed to the cost of acquired intangible assets is determined by multiplying share (d) by the debit turnover for the 2nd month of the quarter in subaccount 19-22 (in the context of intangible assets);

d) after allocating the VAT amounts presented by sellers on purchased fixed assets (intangible assets) to the cost of acquisition of fixed assets (intangible assets), the balance in subaccount 19-12 (in subaccount 19-22) is reflected as part of tax deductions (written off for settlements with budget for VAT):

Debit 68-2 Credit 19-12 (19-22).

The VAT amounts accumulated in subaccounts 19-12 and 19-22 on fixed assets and intangible assets acquired in the third month of the quarter are distributed at the end of the corresponding month as follows:

b) the amount of VAT to be attributed to the cost of acquired fixed assets is determined by multiplying share (d) by the debit turnover for the 3rd month of the quarter in subaccount 19-12 (in terms of fixed assets);

c) the amount of VAT to be attributed to the cost of acquired intangible assets is determined by multiplying share (d) by the debit turnover for the 3rd month of the quarter in subaccount 19-22 (in the context of intangible assets);

d) after allocating the VAT amounts presented by sellers on purchased fixed assets (intangible assets) to the cost of acquisition of fixed assets (intangible assets), the balance in subaccount 19-12 (in subaccount 19-22) is reflected as part of tax deductions (written off for settlements with budget for VAT):

Debit 68-2 Credit 19-12 (19-22).

a) the share (d) of goods (work, services, property rights) shipped during the quarter under transactions not subject to VAT is determined in the total cost of goods (work, services, property rights) shipped during the quarter according to the formula:

d = [(credit turnover on subaccount 90-1-2 for the quarter) + (credit turnover on analytical account 91-1-1-“VAT exempt” for the quarter)]/ [(credit turnover on subaccount 90-1 per quarter ) – (debit turnover on subaccount 90-3 per quarter) + (credit turnover on subaccount 91-1-1 per quarter) – (debit turnover on subaccount 91-3 per quarter)];

Debit 68-2 Credit 19-32, 19-42, 19-52, 19-62;

4) VAT presented in invoices for goods, works, services related to both wholesale and retail trade under the general taxation regime, and to retail trade on UTII, is reflected in the subaccounts:

19-13 “VAT on the acquisition of fixed assets”;

19-23 “VAT on the acquisition of intangible assets”;

19-33 “VAT on the purchase of purchased goods”;

19-43 “VAT on the purchase of raw materials and supplies”;

19-53 “VAT on purchased services and works”;

19-63 “VAT paid when importing goods into the territory of the Russian Federation”;

The VAT amounts accumulated in subaccounts 19-13 and 19-23 on fixed assets and intangible assets acquired in the first month of the quarter are distributed at the end of the corresponding month as follows:

a) the share (d) of goods shipped per month in retail trade on UTII is determined in the total cost of goods shipped per month in wholesale and retail trade using the formula:

d = (credit turnover on subaccount 90-1-2-2 per month)/ [(credit turnover on subaccount 90-1-1-1 per month) – (debit turnover on subaccount 90-3-1 per month) + ( credit turnover on subaccount 90-1-1-2 per month) – (debit turnover on subaccount 90-3-2 per month) + (credit turnover on subaccount 90-1-2-2 per month)];

b) the amount of VAT to be attributed to the cost of acquired fixed assets is determined by multiplying share (d) by the debit turnover for the month in subaccount 19-13 (in terms of fixed assets);

c) the amount of VAT to be attributed to the cost of acquired intangible assets is determined by multiplying share (d) by the debit turnover for the month in subaccount 19-23 (in the context of intangible assets);

The VAT amounts accumulated in subaccounts 19-13 and 19-23 on fixed assets and intangible assets acquired in the second month of the quarter are distributed at the end of the corresponding month as follows:

a) the share (d) of goods shipped in retail trade on UTII in two months is determined in the total cost of goods shipped in wholesale and retail trade in two months using the formula:

d = (credit turnover on subaccount 90-1-2-2 for two months)/ [(credit turnover on subaccount 90-1-1-1 for two months) – (debit turnover on subaccount 90-3-1 for two months ) + (credit turnover on subaccount 90-1-1-2 for two months) – (debit turnover on subaccount 90-3-2 for two months) + (credit turnover on subaccount 90-1-2-2 for two months) ];

b) the amount of VAT to be attributed to the cost of acquired fixed assets is determined by multiplying share (d) by the debit turnover for the 2nd month of the quarter in subaccount 19-13 (in terms of fixed assets);

c) the amount of VAT to be attributed to the cost of acquired intangible assets is determined by multiplying share (d) by the debit turnover for the 2nd month of the quarter in subaccount 19-23 (in the context of intangible assets);

d) after allocating the VAT amounts presented by sellers on purchased fixed assets (intangible assets) to the cost of acquisition of fixed assets (intangible assets), the balance in subaccount 19-13 (in subaccount 19-23) is reflected as part of tax deductions (written off for settlements with budget for VAT):

Debit 68-2 Credit 19-13 (19-23).

The VAT amounts accumulated in subaccounts 19-13 and 19-23 on fixed assets and intangible assets acquired in the third month of the quarter are distributed at the end of the corresponding month as follows:

b) the amount of VAT to be attributed to the cost of acquired fixed assets is determined by multiplying share (d) by the debit turnover for the 3rd month of the quarter in subaccount 19-13 (in terms of fixed assets);

c) the amount of VAT to be attributed to the cost of acquired intangible assets is determined by multiplying share (d) by the debit turnover for the 3rd month of the quarter in subaccount 19-23 (in the context of intangible assets);

d) after allocating the VAT amounts presented by sellers on purchased fixed assets (intangible assets) to the cost of acquisition of fixed assets (intangible assets), the balance in subaccount 19-13 (in subaccount 19-23) is reflected as part of tax deductions (written off for settlements with budget for VAT):

Debit 68-2 Credit 19-13 (19-23).

The VAT amounts accumulated in the corresponding subaccounts on purchased goods, works, and services are distributed at the end of the tax period as follows:

a) the share (d) of goods shipped per quarter in retail trade on UTII is determined in the total cost of goods shipped per quarter in wholesale and retail trade using the formula:

d = (credit turnover on subaccount 90-1-2-2 per quarter)/ [(credit turnover on subaccount 90-1-1-1 per quarter) – (debit turnover on subaccount 90-3-1 per quarter) + ( credit turnover on subaccount 90-1-1-2 per quarter) – (debit turnover on subaccount 90-3-2 per quarter) + (credit turnover on subaccount 90-1-2-2 per quarter)];

b) the amount of VAT to be attributed to the cost of purchased goods (work, services, property rights) is determined by multiplying share (d) by the debit turnover for the quarter in the corresponding subaccount to account 19 (in terms of accounting objects);

c) after allocating the VAT amounts presented by sellers of goods (work, services, property rights) to the cost of acquisition (cost) of these goods (work, services, property rights), the balance of the corresponding sub-accounts to account 19 is reflected as part of tax deductions (written off for calculations with VAT budget):

Debit 68-2 Credit 19-33, 19-43, 19-53, 19-63.

3. Tax accounting for VAT.

3.1. Tax accounting documents for VAT are maintained:

a) in accordance with the terms of contracts with sellers (buyers) on paper or in electronic form in formats established by the Federal Tax Service of Russia:

Invoices issued to customers;

Invoices received from sellers;

b) in electronic form according to the formats established by the Federal Tax Service of Russia:

Invoices drawn up in 1 copy for advances received;

Invoices drawn up in 1 copy when performing the functions of a tax agent;

Logs of received and issued invoices;

Purchase books;

Sales books.

3.2. Received invoices related to both types of activities subject to VAT and types of activities not subject to VAT are registered in the purchase book only for the amount of the VAT tax deduction calculated in the accounting statement in the following order:

3.3. Received invoices related to both wholesale and retail trade under the general taxation regime, and to retail trade on UTII, are registered in the purchase book only for the amount of the VAT tax deduction calculated in the accounting reference-calculation, in the following order:

Invoices for fixed assets (intangible assets) acquired in the first month of the tax period (quarter) - on the last day of this month;

Invoices for fixed assets (intangible assets) acquired in the second month of the tax period (quarter) - on the last day of this month;

Invoices for goods, works, services, property rights (including fixed assets and intangible assets acquired in the 3rd month of the tax period) - on the last day of the tax period (quarter).

3.4. The calculation of the amount of VAT tax deduction presented by sellers and relating to both activities subject to VAT and activities not subject to VAT is carried out on the basis of an accounting certificate-calculation of the following form:

3.5. The calculation of the amount of VAT tax deduction presented by sellers and relating to both wholesale and retail trade under the general taxation regime, and to retail trade on UTII, is carried out on the basis of an accounting certificate in the following form:

3.6. In the case of the release of purchased goods from a wholesale warehouse or from retail trade facilities, for which the general tax regime is applied, to retail trade facilities on UTII on the date of the invoice for the internal movement of goods (form TORG-13), the following procedures are carried out:

a) the amounts of VAT previously accepted for deduction on these goods are subject to restoration and are charged to the cost of goods in retail trade: Debit 41-2 Credit 68-2;

b) the restored amounts of VAT tax deduction are reflected in the sales book on the basis of an accounting certificate-calculation.

The accounting certificate is prepared in the following form:

4. Document flow.

4.1. Registration of invoices issued (compiled).

4.1.1. Invoices are prepared by the accountant responsible for preparing the primary document for the shipment of goods (work, services, property rights), simultaneously with the primary document.

The invoice is issued on the day of the transaction.

The accountant who compiled the invoice is obliged to ensure that the specified invoice is issued to the counterparty within 5 calendar days from the date of the invoice.

4.1.2. Invoices for advances received are prepared by the deputy chief accountant.

4.2.3. Invoices related to the performance of the functions of a tax agent are prepared by the deputy chief accountant.

4.2.4. Invoices are generated in the accounting program "BEST-PRO".

4.2.5. Compiled and issued invoices are subject to registration in part 1 of the invoice journal and in the sales book. The deputy chief accountant is responsible for registering invoices.

4.3. Invoices received.

4.3.1. Incoming registration of invoices is carried out by the office manager in accordance with the generally established procedure for registering incoming correspondence.

4.3.2. The Deputy Chief Accountant checks the compliance of the received invoices with the primary documents on the basis of which the specified invoices were compiled.

4.3.3. The deputy chief accountant is responsible for registering invoices in part 2 of the invoice journal and the purchase book.

4.4. The deputy chief accountant is responsible for maintaining invoice journals and collecting documents attached to the above journals.

4.5. Invoice journals, sales books and purchase books on the 25th day of the month following the expired quarter are signed with an enhanced qualified electronic signature and transferred to the organization’s electronic archive. The chief accountant is responsible for transferring the above documents to the archive.

Electronic invoices (other documents) are transferred to the electronic archive as attachments to the invoice journals.

Invoices (other documents) on paper no later than the 30th day of the month following the end of the quarter are filed in a separate file, consisting of two sections:

Appendices to Part 1 of the invoice journal;

Appendices to part 2 of the invoice journal.

This file is kept in the accounting archives.

4.6. Invoices issued (drawn up) are signed by:

a) for the leader:

CEO;

Persons appointed by order of the General Director;

b) for the chief accountant:

Chief Accountant;

Chief accountant's assistant.

The order appointing persons who have the right to sign invoices in the “Manager” field is reissued annually, as well as upon dismissal of employees named in the order.

4.7. The chief accountant is responsible for preparing the VAT return.

No later than the 15th day of the month following the expired quarter, the deputy chief accountant checks the compliance of the purchase and sales books with accounting data.

The tax return is submitted for signature to the general director no later than the 18th day of the month following the expired quarter.

The tax return is submitted to the tax authority in electronic form via telecommunication channels through an electronic document management operator.

Tax returns on paper with the signature of the general director are filed in a separate file as they are accumulated and stored in the accounting archive.”