Introduction

1. Organization tax accounting at the enterprise

2. Analytical registers of tax accounting

2.1 Types of registers

2.2 Register maintenance

2.3 Liability for non-compilation of tax accounting registers

Conclusion

List of used literature

Annex 1

Annex 2

Annex 3

Appendix 4

Introduction

With the introduction of Federal Law No. 110-FZ of August 6, 2001 (Chapter 25 of the Tax Code), tax accounting was legally consolidated. Tax accounting of income and expenses for the purposes of calculating income tax is separated from accounting and becomes an independent direction of accounting for the facts of the economic life of organizations.

Keeping two accounts in parallel - accounting and tax - is not an easy task for an organization, the establishment of tax accounting is entirely the responsibility of the taxpayer. At the same time, tax accounting should be organically interconnected with accounting.

Tax accounting has its own characteristics:

provides full view on all transactions related to the activities of the taxpayer, and on his financial position;

It has main goal- determination of the moment of occurrence and size of the tax liability;

has specific users - tax control services.

Therefore, analytical accounting should be organized in such a way that the procedure for its formation is disclosed.

Analytical accounting is a register that reflects the necessary indicators.

Thus, the topic of the course work is very relevant.

Target control work- study of the organization of tax accounting at the enterprise.

In accordance with the set goal tasks term paper are:

study of the organization of tax accounting at the enterprise in the light of existing legislation;

The work consists of an introduction, two parts, a conclusion and a list of references. The total amount of work is 21 pages.

1. Organization of tax accounting at the enterprise

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

tax accounting- a system for summarizing information to determine the tax base for tax based on data primary documents, grouped in accordance with the norms of the Tax Code of the Russian Federation (Article 313 of the Tax Code of the Russian Federation).

Goals of tax accounting:

formation of complete and reliable information on the accounting procedure for tax purposes of business transactions carried out by the taxpayer during the reporting (tax) period;

providing information to internal and external users to control the correctness of the calculation, completeness and timeliness of the calculation and payment of tax to the budget.

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

Table 1 - Differences between types of accounting

	tax accounting	Accounting
Normative base	Tax law	Generally Accepted Accounting Principles
		Record, classify, summarize and analyze activity data, issue financial reports
Data Acquisition Method	Summarizing the data reflected in the documentation	Simultaneous record keeping (continuous and continuous records)
Reporting period	Annual, quarterly, etc.	Annual, quarterly, etc.
Report Form	Custom molds	Balance sheet, income statement, cash flow statement
Report recipient	Supervisor, tax authorities	Head, all interested bodies

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

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

Creation unified system tax accounting as similar to accounting as a separate mandatory procedure for collecting and systematizing data on operations carried out by the organization, entailing tax implications not provided for by law.

Each organization, depending on the set and specifics of the operations carried out, has the right to independently choose the method of registering data on the operations performed, which determines the procedure for their accounting when forming the tax base, based on the statutory principle - the sequence of application of the rules and rules of tax accounting from one tax period to another .

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

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

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

1) separate accounting- with this method of organization, tax accounting is carried out completely independently of accounting. This situation is possible when the organization has the opportunity to create a tax accounting department within the framework of the existing accounting department;

2) combined accounting- this method involves accounting for tax requirements. At the same time, the methodology of tax accounting will require the mandatory reflection of expenses in the accounts of the working chart of accounts. This option is economically justified in small enterprises, where determining the tax base for calculating income tax is not particularly difficult;

3) mixed accounting represents an intermediate option, in which part of the accounting work is done in traditional accounting registers and reflected in the accounts of the working chart of accounts, and the tax accounting registers are used to regroup accounting data in accordance with the requirements of chapter 25 tax code RF "Income Tax".

Thus, tax accounting in this case complements accounting, constituting a single whole with it. A significant disadvantage of this option is the great complexity and rather high probability of errors.

Tax accounting data should reflect:

the procedure for the formation of the amount of income and expenses;

the procedure for determining the share of expenses taken into account for taxation 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 the formation of amounts created reserves;

the amount of debt on settlements with the budget for tax.

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

Confirmation of tax accounting data are:

Primary accounting documents(including an accountant's certificate). The primary accounting document of accounting is a common information base for compiling registers of both accounting and tax accounting. In various types of accounting and tax registers information is only grouped for various reasons in accordance with the tasks of each type of accounting. The area of intersection is the definition and distribution of costs, calculation of the cost of finished products, the cost of work in progress, etc.

Analytical registers of tax accounting. Analytical registers of tax accounting - consolidated forms of systematization of tax accounting data for the reporting (tax) period, grouped in accordance with the requirements of the Tax Code of the Russian Federation, without distribution (reflection) among tax accounting accounts.

Calculation of the tax base. The calculation of the tax base for the reporting (tax) period is compiled by the taxpayer independently in compliance with the norms of the relevant articles of the Tax Code of the Russian Federation. For example, the procedure for compiling the calculation of the tax base for corporate income tax is set out in Article 315. Articles 316-333 specify the rules for maintaining tax records in relation to certain types income and expenses (for example, the procedure for tax accounting for income from sales, expenses for trading operations), certain types of organizations ( insurance companies, banks), various types contracts ( trust management property).

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

Tax accounting - a system for summarizing information for determining the tax base for a tax based on the data of primary documents grouped in accordance with the norms of the Tax Code of the Russian Federation (Article 313 of the Tax Code of the Russian Federation).

Goals of tax accounting:

- formation of complete and reliable information on the accounting procedure for tax purposes of business transactions carried out by the taxpayer during the reporting (tax) period;
- providing information to internal and external users to control the correctness of the calculation, completeness and timeliness of the calculation and payment of tax to the budget.

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

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

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

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

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

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

Thus, tax accounting in this case complements accounting, constituting a single whole with it. A significant disadvantage of this option is the great complexity and rather high probability the occurrence of errors.

Tax accounting data should reflect:

- the procedure for the formation of the amount of income and expenses;
- the procedure for determining the share of expenses accounted for for tax purposes in the current tax (reporting) period;
- the amount of the balance of expenses (losses) to be charged to expenses in the following tax periods;
- the procedure for the formation of the amounts of created reserves;
- the amount of debt on settlements with the budget for tax.

Confirmation of tax accounting data are:

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

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

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

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

In accordance with Art. 9 of the Federal Law No. 129_FZ “On Accounting”, all business transactions carried out by the organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is maintained.

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

Tax accounting registers are maintained in the form of special forms on paper media, V in electronic format and (or) any machine media. At the same time, the analytical accounting of data must be organized by the taxpayer in such a way that it provides a continuous reflection in the chronological order of the facts. economic activity and disclosed the procedure for the formation of the tax base.

Forms of analytical tax accounting registers for determining the tax base in without fail must contain the following details:

- name of the register;
- period (date) of compilation;
- operation meters in physical and monetary terms;
- name of business transactions;
- signature (decoding of the signature) of the person responsible for compiling the indicated registers.

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

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

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

When compiling registers, the following goals should be achieved:

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

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

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

Requirements for the system of tax accounting and reporting on income tax are set out in Chapter 25 of the Tax Code.

The main requirements for tax accounting are determined by:

accounting objects;

Rules for grouping income and expenses;

The procedure for recognizing income and expenses, including for certain categories taxpayers or special circumstances;

Methods of tax accounting;

Requirements for the preparation of tax accounting registers.

The basic reporting rules define:

Tax and reporting period;

tax rates;

Algorithm for calculating the tax base.

When conducting tax accounting, the tax authorities are guided by the following principles.

1. The principle of unity of tax accounting throughout the territory Russian Federation involves the uniform implementation of tax accounting throughout the Russian Federation, the existence of a unified register of taxpayers in the territory of the Russian Federation and the assignment to the taxpayer of a taxpayer identification number (TIN) that is unified for all types of taxes and throughout the Russian Federation. 2. The principle of multiple tax accounting, i.е. tax registration of a taxpayer in different tax authorities for various reasons. 3. The principle of territoriality of tax accounting assumes that in most cases the relationship of a taxpayer arises precisely with the tax authority in which he is registered with tax (provision of tax reporting, documents, tax tax audits etc.). 4. Declarative principle of tax accounting, i.e. In the vast majority of cases, tax accounting is carried out on the basis of statements of obligated persons.

5. The principle of observance of tax secrecy in relation to information received by the tax authorities during tax registration (with the exception of information about the TIN), i.e. establishment of a special regime of access to information about the taxpayer received by officials of authorized control bodies.

6. The principle of universality of tax accounting presupposes the obligatory nature of tax accounting for each taxpayer. Availability of the taxpayer tax incentives does not exempt him from tax registration. Failure to register a taxpayer in accordance with the established procedure entails the application of liability measures.

Elements of tax accounting. requirements for them.

Tax accounting has several main components:

1) subjects of tax accounting;

2) objects of tax accounting;

3) grounds for tax accounting;

4) place of tax registration;

5) the procedure and terms for registration, re-registration and de-registration;

6) the procedure for maintaining the Unified state register taxpayers.

Subjects of tax accounting are bodies endowed with authority to carry out tax accounting, re-registration, deregistration and maintenance of an appropriate register in relation to taxpayers, i.e. tax authorities (Articles 83, 84 of the Tax Code of the Russian Federation).

Customs authorities, within their competence, as well as tax authorities, carry out tax control for compliance with tax legislation in the manner prescribed by Chapter 14 of the Tax Code of the Russian Federation, which provides for the implementation of tax accounting (Articles 83, 84 of the Tax Code of the Russian Federation). However Customs not endowed by the legislator with the authority to conduct tax accounting. Implementation by organizations and individuals foreign economic activity is not a statutory basis for tax accounting. Accounting for participants in foreign economic activity carried out by the customs authorities will not be tax accounting, and tax sanctions for violation of the procedure for such accounting should not be applied.

Principles of tax accounting and requirements for the elements of tax accounting.

The first method is based on parallel accounting, when the accumulation of information to determine the taxable base for calculating income tax is carried out using only tax accounting registers.

The second way of convergence of accounting and tax accounting, on the contrary, allows you to calculate income tax at the lowest cost and organize accounting in accordance with regulatory requirements.

The requirements are compliance with regulatory legal acts, timeliness of execution. Tax elements should correspond to modern realities.

50. Tax documentation, its composition. Shelf life tax documentation. tax secret.

TAX DOCUMENTATION - a set of documents prescribed form used in the process of taxation, where the sequence of tax calculation, the amount of tax, as well as the size of the tax liability are fixed. K N.d. There are four types of documents: reporting and settlement N.d.; concomitant N.d.; accounting and tax registers; notifications. Feature N.d. in the absence of special primary tax documents: the basis for conducting N.d. are, as a rule, primary accounting documents that record the fact of a business transaction. Reporting and settlement documentation ( tax calculations and declarations) - documentation, which fixes the amount of tax

obligations. The documentation is signed by the head and chief accountant (declaration of total annual income - by an individual) and submitted to tax office location (or residence) of the taxpayer. For failure to submit or late submission a fine is provided for in the tax authority of settlement documents. Accompanying documentation - documents containing non-basic data necessary for calculating the tax, which substantiate and decipher the data tax calculations With some exceptions, liability for failure to provide supporting documents tax legislation not provided. Accounting and tax registers are consolidated forms N.d. at the enterprise. The information contained in primary accounting documents and necessary for reflection in N.D. must be accumulated and systematized in N.D. registers developed and approved by the Ministry of Taxation of the Russian Federation, then it is summarized for a certain tax period and transferred to tax calculations. An example of a tax register is the tax card of an individual, which is kept in organizations in accordance with Appendix No. 7 to the Instruction of the Ministry of Taxes of the Russian Federation No. 35 dated June 29, 1995 income tax from individuals; a book of income and expenses maintained by small businesses that apply a simplified system of taxation, accounting and reporting. Notifications of tax authorities (demands for the payment of tax, notification) are documents handed over (sent) by tax authorities to taxpayers and containing information about the term and amount of tax that must be paid. As a rule, such notices are sent to individuals. According to subparagraph 8 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation, taxpayers are obliged to ensure the safety of the documents necessary for the calculation and payment of taxes for four years. These include accounting and tax accounting data, as well as documents confirming the receipt of income, the implementation of expenses and the payment (withholding) of taxes. A similar requirement is established for tax agents (subclause 5, clause 3, article 24 of the Tax Code of the Russian Federation). Tax secrecy the taxpayer's right to non-disclosure of information provided to the tax authorities, guaranteed by Art. 102 NK. Tax secrecy consists of any information about a taxpayer received by a tax authority, an authority of a state off-budget fund and a customs authority, with the exception of information: disclosed by the taxpayer independently or with his consent; about identification number taxpayer; on violations of the legislation on taxes and fees and measures of responsibility for these violations; provided to the tax (customs) or law enforcement authorities of other states in accordance with international treaties (agreements), one of the parties to which is the Russian Federation, on mutual cooperation between tax (customs) or law enforcement authorities (in terms of information provided to these authorities). Tax secret is not subject to disclosure by tax authorities, state authorities off-budget funds and customs authorities, their officials and involved specialists, experts, with the exception of cases provided for federal law. The disclosure of a tax secret includes, in particular, the use or transfer to another person of the production or commercial secret of a taxpayer that has become known to an official of a tax authority, an authority of a state off-budget fund or a customs authority, a specialist or expert involved in the performance of their duties. Information constituting a tax secret received by the tax authorities, authorities of state off-budget funds or customs authorities has special mode storage and access. Access to information constituting a tax secret officials according to the lists determined respectively by the Ministry of Taxation, bodies of state extra-budgetary funds and the State Customs Committee. The loss of documents containing information constituting a tax secret, or the disclosure of such information, entails liability under federal laws.

Tax accounting is a system for summarizing information for determining the tax base for a tax based on the data of primary documents grouped in accordance with the procedure provided for by the Tax Code.

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

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

The tax accounting system is organized by the taxpayer independently, based on the principle of the sequence of application of the norms and rules of tax accounting, that is, it is applied sequentially from one tax period to another. The procedure for maintaining tax records is established in the accounting policy of the organization, approved by the order (instruction) of the head.

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

Confirmation of tax accounting data are:

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

2) analytical registers of tax accounting;

3) calculation of the tax base.

Taxpayers independently establish the procedure for document circulation, determine in what sequence operations are performed to form tax accounting indicators. They also choose the form of data presentation on paper (it must be understood that outer shape representation). That is, the third of the noted organizational measures is at the mercy of enterprises.

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

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

Name;

period (date) of compilation;

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

name of business transactions;

signature (signature decoding) of the person responsible for compiling the register.

You can use ready-made ones. Yes, federal tax service developed recommendations for compiling tax accounting registers “The tax accounting system recommended by the Federal Tax Service of Russia for calculating profits in accordance with the norms of Chapter 25 of the Tax Code of the Russian Federation”.

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

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

Regulation on accounting "Accounting for income tax settlements" PBU 18/02 was approved by order of the Ministry of Finance of the Russian Federation dated November 19, 2002.

PBU 18/02 is put into effect starting from financial statements for 2003, i.e. from 01.01.2003. It should be used by all firms except for banks, insurance and budget organizations. Small businesses may not use this provision in their reporting. According to PBU 18, account 09 “Deferred tax asset”, it takes into account deductible temporary differences in that reporting period when they arise, provided that it is probable that taxable profit will be received in subsequent reporting periods, accounting depreciation more tax - for fixed assets worth more than 10 thousand rubles. A deductible temporary difference arises in two cases:

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

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

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

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

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

The accounting profit (loss) reflected in the Profit and Loss Statement, as a rule, does not coincide with the taxable profit (loss) recognized in tax return on corporate income tax. The application of this PBU will make it possible to reflect in accounting and reporting the difference between the tax on accounting profit and the amount of income tax that you actually have to pay to the budget.

After all, there is only one basis for generating profit - this is

business transactions carried out by the organization

tax period. Therefore, comparing the reflection of the same

the same operations in each of the types of accounting, it is possible to identify

reasons why accounting and tax data

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

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

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

You can build tax accounting on the basis of accounting. To do this, it is necessary to clearly define in what ways the rules of tax and accounting are the same, and in what ways they differ.

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

depreciation of fixed assets and intangible assets;

write-offs of inventories into production;

determination of the production cost of products, evaluation of work in progress, finished products in stock, etc.

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

It is possible to organize a separate tax accounting, that is, to build an independent tax accounting system that has nothing to do with accounting. In this case, it will be necessary to develop tax accounting registers for each business transaction. One and the same operation will need to be simultaneously recorded both in the accounting registers and in the tax accounting registers.

Consider the tax accounting of income from sales.

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

For tax purposes, a commodity is any property sold or intended for sale by a company. It can be any value: fixed assets, intangible assets, materials, securities, finished products, purchased goods, etc. Proceeds from their sale are included in sales revenue.

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

When should income be taxed? It depends on the method of recognition of income (expenses) for income tax purposes.

There are two such methods:

accrual method

cash method.

Prestige-Remont LLC uses the accrual method.

With the accrual method, revenue is reflected at the time of transfer of ownership of goods (results of work or services) from the seller to the buyer (customer).

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

It does not matter when Prestige-Remont LLC receives money for shipped goods (work performed, services rendered).

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

In some cases, in accounting and tax accounting, revenue from the sale of goods (works, services) is formed in different ways. So, according to accounting rules, some incomes increase revenue, but according to tax accounting rules, they do not.

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

sum differences;

interest on commercial loans;

interest (discount) on promissory notes.

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

Table 2 Accounting and tax accounting of sales proceeds

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

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

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

In accounting, the proceeds from the sale of fixed assets are reflected in other income on account 91 “Other income and expenses”. In tax accounting, income from the sale of fixed assets is considered sales proceeds.

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

the register of accounting for disposal operations of property, works, services, rights;

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

It is filled out on the basis of data from other tax registers (for example, the register for recording operations for the disposal of property, works, services, rights; the calculation register “Financial result from the sale of depreciable property”). Each type of income (revenue from the sale of goods, finished products, materials, fixed assets, etc.) is reflected in the register separately.

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

Consider the tax accounting of personal income tax.

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

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

The tax card reflects all income received by the taxpayer in the tax period to be taken into account when determining the tax base, including income for which tax deductions. Non-taxable income is not reflected in the tax card.

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

However, if the employee received income in the form of material gain or in natural form, then the tax must be transferred to the budget no later than the day following the day the tax was actually withheld.

The tax is transferred at the place where the organization is registered for tax purposes.

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

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

If total amount withholding tax payable

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