Tax accounting for corporate income tax. Accounting and tax accounting: what's the difference? Tax register of income and expenses

An integral duty of an accountant is the correct and timely calculation, execution and transfer of all tax payments.

Taxes and fees are compulsory payments levied from legal entities and individuals intended to finance state municipal expenditures. Tax payments are free of charge. Fees are payment for the performance of legal actions by the relevant authorities: the issuance of licenses, the granting of any rights.

The RF Tax Code sets federal, regional and local taxes and fees. Also, the Tax Code provides for such tax systems :

• general;
• simplified;
• patent;
• unified agricultural tax;
• unified tax on imputed income established for certain types of activities.

Frequency of tax payment and reporting

Compliance with the deadlines for submitting reports will allow you to avoid penalties and additional inspections of the activities of enterprises by the tax authorities. As a rule, even in the absence of any accruals, reporting is mandatory.

Name of tax (payment)	Betting	Payment terms	Terms and type of reporting
VAT	0% - for export; 10% - for food, children's products, books, medical products, etc.; 18% - for other goods and services.	Quarterly, no later than the 25th day of the month following the reporting quarter	The declaration is submitted in electronic form on a quarterly basis, no later than the 25th day of the month following the reporting quarter
	9% - income from interest on a number of government securities; 10% - income of non-resident carriers; 20% - basic rate; 30% - profit of foreign companies, profit from the extraction of hydrocarbons in the sea, etc.	Quarterly, no later than the 28th of the month following the reporting quarter	The declaration is submitted quarterly, no later than the 28th of the month following the reporting quarter
	9% - on dividends up to 2015, interest on mortgage-backed bonds issued before 2007; 13% - the base rate for private individuals, including for dividend income from 2015; 15% - dividends of non-resident FL; 30% - other income of non-resident FL; 35% - from winnings, prizes, etc.	At the time of payment of income	Register f. 2-ndfl is provided by enterprises annually before April 1 of the reporting year
Excise taxes	Solid, ad valorem and combined, differentiated by types of goods	Monthly by the 25th day of the month following the reporting month, for straight-run gasoline and ethyl denatured alcohol - by the 25th day of the 3rd month following the reporting month	The declaration is submitted every month by the 25th day of the month following the reporting month, for straight-run gasoline and ethyl alcohol - by the 25th day of the 3rd month following the reporting month
Compulsory social security contributions	2.0-2.9% depending on the category of payers	Monthly, until the 15th day of the next month after payment	Reporting by f. 4-FSS quarterly by the 20th day of the month following the reporting quarter
Compulsory pension insurance contributions	22%	Monthly, by the 15th of the month following the month of payment	Quarterly report on f. RSV-1 before the 15th day of the 2nd month following the reporting quarter
Property tax	Calculated based on cadastral value	Quarterly by the 30th day of the month following the reporting quarter, for the year - by March 30 of the reporting year	The declaration is submitted quarterly by the 30th day of the month following the reporting quarter, for a year - by March 30 of the reporting year
STS	6% of income or 15% of income minus expenses	Quarterly - advance payments by the 25th day of the month following the reporting quarter	Declaration annually until March 31 of the year following the reporting year - for LLC, for individual entrepreneurs - until April 30
Unified agricultural tax	6% of income minus expenses incurred	For the 1st half of the year - until the 25th day of the month following the end of the half-year, for the year - until March 31 of the following year	Declaration annually until March 31 of the year following the reporting year
UTII	15% of the amount of imputed income	Quarterly - advance payments by the 25th day of the month following the reporting quarter	Declaration quarterly by the 20th day of the month following the reporting quarter
Patent system	6% of the amount of potential income	With the validity of the patent up to 6 months. - in full until the expiration date of the patent, more than 6 months. - 1/3 of the tax amount in the first 90 days, the remaining 2/3 - until the expiration of the patent	Declaration is not provided

Tax accounts

The following accounts are used to reflect in the accounting transactions for the accrual, accounting and payment of taxes:

• reflects the amount of VAT on material assets acquired by the organization: fixed assets, intangible assets, inventories.
• takes into account all payments for personal income tax, taxes on real estate, vehicles, income from transactions with securities, mining, environmental fees, fees for the use of natural resources, etc.
• serves to record contributions to social insurance and security, health insurance, contributions to the Pension Fund.
• intended for accounting of tax payments subject to refund () after the sale of products, primarily VAT and excise taxes.
• used to reflect VAT and excise taxes related to the realized tangible and intangible assets that were on the balance sheet of the enterprise.
• serves to record the company's losses, which include the paid profit tax, penalties, fines for violations of the procedure and terms of calculation and payment.

Basic accounting entries for taxes

• - reflected in accounting and returned from the budget.
• - payment of a fine for late taxes.
• - a regional tax that is levied on some types of fixed assets.
• - the tax imposed on the transport property of the company.
• - paid by all land owners, including legal entities.
• - how to take into account this type of tax in accounting
• - how to pay taxes to the Pension Fund of the Russian Federation, FSS and MHIF.
• - how organizations should pay employee income tax. Reflection of personal income tax in transactions.
• - 34% for employees of the organization.

Income tax

• - classifier and basic transactions for accrual and payment.
• - if the company has incurred losses, they can be taken into account to reduce the base of the income tax in future periods.
• - what it is and how to reflect the accrual and write-off of them in transactions.

VAT

• - a list of the main standard operations for calculating and paying tax.
• - operations to pay off the tax debt or the inclusion of tax amounts (paid or payable) in costs or losses.
• - tax accounting for the sale of goods and services.
• - reducing the VAT base.
• - how to get VAT compensation from the budget.
• - how to recover previously written off VAT.
• - method of calculation and tax rates.
• - how to make a payment and reflect it in accounting.
• - how to account for advance amounts.
• - features of working with export.

Z filing a declaration based on tax accounting data

The income tax return is filled in according to the taxpayer's tax accounting data.

According to Art. 315 of the Tax Code of the Russian Federation, the calculation of the tax base for the reporting (tax) period is compiled by the taxpayer independently in accordance with the norms established by Chapter 25 of the Tax Code of the Russian Federation, based on tax accounting data on an accrual basis from the beginning of the year.

Article 315 contains a list of data that must contain the calculation of the tax base for income tax:

1. The period for which the tax base is determined (from the beginning of the tax period on an accrual basis);

The amount of sales income received in the reporting (tax) period, including sales proceeds:

- purchased goods;

- fixed assets;

- goods (works, services) of service industries and farms;

3. The amount of expenses incurred in the reporting (tax) period, reducing the amount of income from sales, including expenses:

- for the production and sale of goods (works, services) of its own production (with a subdivision into straight and indirect costs);

- on the sale of property, property rights;

- on the sale of securities not traded on the organized market;

- on the sale of securities traded on the organized market;

- for the sale of purchased goods;

- related to the sale of fixed assets;

- expenses of service industries and farms when they sell goods (works, services);

4. Profit (loss) from sales, including:

- goods (works, services) of own production;

- property, property rights;

- securities not traded on the organized market;

- securities traded on the organized market;

- purchased goods;

- fixed assets;

- service industries and farms;

5. The amount of non-operating income, including:

1) income from operations with financial instruments of futures transactions circulating on the organized market;

2) income from operations with financial instruments of futures transactions that are not traded on the organized market;

6. The amount of non-operating expenses, in particular:

1) expenses on operations with financial instruments of futures transactions circulating on the organized market;

2) expenses on operations with financial instruments of futures transactions that are not traded on the organized market;

7. Profit (loss) from non-operating transactions;

8. Total tax base for the reporting (tax) period;

9. The amount of the loss to be carried forward is excluded from the tax base.

Example

The organization carries out trading activities and renders services for the lease of property. The organization keeps tax records using accounting and tax registers, on the basis of which the organization, at the end of the reporting (tax) period, fills out the consolidated tax register for calculating the tax base. Data from the consolidated register are transferred to Appendices No. 1 and No. 2 to Sheet 02 of the declaration.

Consolidated tax register No. 315

Calculation of the tax base for income tax

Period: year 2014

Indicator	Amount, rub.	A source	Line in the tax return
Income from sales
Revenue from the sale of purchased goods			012 Appendix No. 1 to Sheet 02
Rent		Analytical turnover sheet for sub-accounts 90-1, 90-3	011 Appendix No. 1 to Sheet 02
Assignment of the right to claim a debt under an agreement for participation in shared construction			013 Appendix No. 1 to Sheet 02
Sale of materials		Analytical turnover sheet for subaccount 91-1	014 Appendix No. 1 to Sheet 02
Sales proceeds, total			010 Appendix No. 1 to Sheet 02
Expenses that reduce the amount of income from sales
Cost of purchased goods sold		Analytical turnover sheet for subaccount 90-2	030 Appendix No. 2 to Sheet 02
Shipping costs for delivery of goods		Tax register-calculation No. 320
Total direct trade costs			020 Appendix No. 2 to Sheet 02
Depreciation of leased property, plant and equipment		Tax register No. 258
Salaries of personnel servicing fixed assets leased out		Tax register No. 255
Social deductions for the salary of the operating personnel		Tax register No. 264/1
Total direct costs associated with the provision of property rental services			010 Appendix No. 2 to Sheet 02
Depreciation of fixed assets (other than leased assets)		Tax register No. 258
Remuneration for labor (except for personnel serving fixed assets leased out)		Tax register No. 255
Social deductions for wages (except for maintenance personnel)		Tax register No. 264/1
Taxes, fees, state duties		Tax register No. 264/1	041 Appendix No. 2 to Sheet 02
Other distribution costs in trade		Tax register No. 320
Other expenses related to renting out property		Tax register No. 264/2
Other administrative expenses		Tax register No. 264
Indirect costs, total			040 Appendix No. 2 to Sheet 02
The cost of the assigned right to claim a debt under an agreement for participation in shared construction			059 Appendix No. 2 to Sheet 02
Cost of materials sold		Analytical turnover sheet for subaccount 91-2	060 Appendix No. 2 to Sheet 02
Total expenses			130 Appendix No. 2 to Sheet 02
Non-operating income
Interest credited by the bank to the current account		Analytical turnover sheet for subaccount 91-1
Interest on loans issued		Analytical turnover sheet for subaccount 91-1
Surplus materials identified during inventory		Analytical turnover sheet for subaccount 91-1	104 Appendix No. 1 to Sheet 02
Non-operating income, total			100 Appendix No. 1 to Sheet 02
Non-operating expenses
Loan interest		Tax register-calculation No. 269	201 Appendix No. 2 to Sheet 02
Penalties under the supply contract awarded by the court		Analytical turnover sheet for subaccount 91-2	205 Appendix No. 2 to Sheet 02
Settlement and cash services		Analytical turnover sheet for subaccount 91-2
Non-operating expenses, total			200 Appendix No. 2 to Sheet 02
Total profit (loss)

Article 313 of the Tax Code of the Russian Federation (Tax Code of the Russian Federation) defines that tax accounting is a system for summarizing information to determine the tax base for tax (in this case, corporate income tax) based on data from primary documents grouped in accordance with the procedure, stipulated by the Tax Code of the Russian Federation.

Unlike accounting, the tax accounting system is not yet regulated by law. In accordance with Article 313 of the Tax Code of the Russian Federation, the tax accounting system is organized by the taxpayer independently based on the principle of the sequence of application of the rules and regulations of tax accounting, that is, it is applied sequentially from one tax period to another. The procedure for maintaining tax accounting is established by the taxpayer in the accounting policy for tax purposes, approved by the relevant order (decree) of the head.

According to Article 314 of the Tax Code of the Russian Federation, the formation of tax accounting data presupposes the continuity of the chronological order of accounting objects for tax purposes (including transactions, the results of which are recorded in several accounting periods or are carried over for a number of years). Based on the principle of continuity in chronological order of accounting objects for tax purposes, tax accounting registers are formed for all transactions that are in one way or another taken into account for tax purposes. Moreover, if the order of grouping and accounting of objects and business transactions for tax purposes corresponds to the order of their grouping and reflection in accounting, then the accounting registers can be declared by the taxpayer as tax accounting registers, and, therefore, the objects recorded in such registers will be accounted for. for calculating the tax base in the amount and in the manner provided for both in the accounting system and in tax legislation.

The taxpayer analyzes the business transactions arising in the course of his activities, and independently determines for which accounting objects he must develop and approve the forms of tax accounting registers, in which a set of all data necessary for the correct determination of the indicators of the tax return, based on the requirements of Ch. .25 of the Tax Code of the Russian Federation on accounting for relevant income and expenses.

• primary accounting documents (including an accountant's certificate);
• calculation of the tax base.

In accordance with Article 9 of the Federal Law of 21.11.1996 N 129-FZ "On Accounting", all business transactions carried out by an organization must be formalized by supporting documents. These documents serve as primary accounting documents on the basis of which accounting is kept.

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

Tax accounting registers are kept in the form of special forms on paper, in electronic form and (or) any machine media. At the same time, analytical accounting should be organized by the taxpayer in such a way that a continuous chronological reflection of the facts of economic activity is ensured and the procedure for the formation of the tax base is revealed.

Specific features of registers are developed by organizations independently and are approved in the order on accounting policy for tax purposes. Based on this requirement of Article 314 of the Tax Code of the Russian Federation, it can be concluded that the forms of tax accounting registers are approved by the organization itself, that is, the organization has the right to decide which accounting registers can be used for tax accounting purposes, and which registers should be developed based on the specifics of its activities and differences in accounting and tax accounting.

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

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

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

When stored, tax ledgers must be protected from unauthorized corrections.

Correction of an error in the tax register must be justified and confirmed by the signature of the person who made the correction, indicating the date and justification for the correction made.

The organization of the tax accounting system provides for 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 maintaining tax accounting, forming and reflecting information about accounting objects in the registers.

• business transactions accounting registers;
• accounting registers of the state of the tax accounting unit;
• accounting registers of earmarked funds by non-profit organizations;
• intermediate settlement registers;
• registers for the formation of reporting data.

Let us give an example of the formation of a tax accounting register for such types of non-sales income as the amount of penalties calculated by the organization for violation of contractual obligations by the counterparty. Organizations that account for income on an accrual basis reflect the amount of penalties due to be received (as opposed to accounting) in tax ledgers in the tax period in which they are subject to accrual under the terms of an agreement with a counterparty or by a court decision.

Example accounting for penalties under contracts. Organization A entered into a lease agreement for non-residential premises with organization B dated February 26, 2002 N 15. According to the terms of the agreement, rent in the amount of 6,000 rubles. with VAT is carried out monthly until the 15th day of the month following the reporting one. Delayed rent is subject to a penalty of 1% of the rental amount for each day of delay.

Consequently, for the period from February 26 to May 7, 2002, organization A was obliged to accrue sanctions for violation of the terms of the contract and reflect them in the register "Calculation of the amounts of accrued penalties for the reporting period" (see Table 1).

Table 1

Register "Calculation of the amounts of accrued penalties"

Period from 01.03.2002 to 31.05.2002

Requisites contract	Sign income / expense	Period, for which produced accrual penalties sanctions	The procedure for calculating the sanction	Sum, rub.
Base	Bid, %	Temporary unit calculation
1	2	3	4	5	6	7
Contract lease uninhabited premises from 26.02.2002 N 15 s organizational tsiy B	Income	15.03.2002 — 31.03.2002	535,70	1,00	Day	91,00
Contract lease uninhabited premises from 26.02.2002 N 15 s organizational tsiy B	Income	01.04.2002 — 30.04.2002	535,70	1,00	Day	160,70
Contract lease uninhabited premises from 26.02.2002 N 15 s organizational tsiy B	Income	01.05.2002 — 07.05.2002	535,70	1,00	Day	37,40
Contract lease uninhabited premises from 26.02.2002 N 15 s organizational tsiy B	Income	15.04.2002 — 30.04.2002	5 000,00	1,00	Day	800,00
Contract lease uninhabited premises from 26.02.2002 N 15 s organizational tsiy B	Income	01.05.2002 — 07.05.2002	5 000,00	1,00	Day	350,00
Amount of income: 1 439.10 Expense amount: 0.00

The approximate form of the register includes the following indicators:

• details of the contract or court decision;
• sign of income or expense;
• the period for which the accrual of penalties is carried out;
• the procedure for calculating penalties in the current reporting period (base, rate, time unit of calculation);
• the amount of sanctions charged for the current period.

The column "Details of the contract" indicates the name of the counterparty (organization B) and the basis for settlements (contract for the lease of non-residential premises dated February 26, 2002 N 15).

The sanctions receivable from the counterparty are recognized as non-operating income.

Therefore, in the column "Sign of income / expense" indicates "Income".

Table 1 shows a fragment of the register for the reporting period March - May 2002.

In column 3 of the table. 1 shows the period for which the accrual of penalties is made. In the example under consideration, the sanctions are calculated from the due date - March 15, 2002. Since the rent was received on May 7, 2002, the sanctions are charged until May 31, 2002.

The counterparty's debt as of May 7, 2002 amounted to 535.70 rubles. (excluding VAT) - for three days in February and 5000 rubles. (excluding VAT) - for March. These amounts are formed by the value of column 4 "Base" table. one.

Here is the calculation of the base or rent arrears.

1. Determine the amount of rent per month excluding VAT:

RUB 6,000 - (6,000 rubles x 16.67%) = 5,000 rubles.

1. Determine the rent arrears for three days in February:

RUB 5,000 : 28 days x 3 days = 535.70 rubles.

In the columns "Rate" and "Time unit of calculation" table. 1, the corresponding values ​​of the details from the contract are indicated. In this example, the sanctions are charged at the rate of 1% for each day.

In the "Amount" column of tab. 1 shows the amount of sanctions charged for the current period.

Register "Accounting for calculations of penalties" (see table.

2) is a report that is formed under a specific agreement. In the reporting period, such registers are printed out as the accrual of penalties for the accounting object stops, at the end of the tax period - for all pending calculations involving the payment of penalties.

table 2

Register of accounting of settlements for penalties

Taxpayer Organization A
Tax identification number 7701028560
Details of the agreement Lease agreement for non-residential premises from
02/26/2002 N 15 with organization B
Date of commencement of the accrual of penalties March 15, 2002
Date of termination of the accrual of penalties May 7, 2002

Sign income / expense	The period for which produced accrual penalties	The procedure for calculating the sanction	Sum, rub.
Base, rub.	Bid, %	Temporary unit calculation
1	2	3	4	5	6
Income	15.03.2002 — 31.03.2002	535,70	1,00	Day	91,00
Income	01.04.2002 — 30.04.2002	535,70	1,00	Day	160,70
Income	01.05.2002 — 07.05.2002	535,70	1,00	Day	37,40
Income	15.04.2002 — 30.04.2002	5 000,00	1,00	Day	800,00
Income	01.05.2002 — 07.05.2002	5 000,00	1,00	Day	350,00
Amount of income: 1 439.10 Expense amount: 0.00

A.E. Voloshin

Belgorod region

A. V. Klimenko

Belgorod region

E. Bukach, expert of AKDI "Economics and Life"

Should an organization be obligated to keep tax records for calculating income tax? What forms of tax ledgers can an organization use? If there are no discrepancies between accounting and tax accounting, can printouts on accounts of accounting programs be used as tax registers? What sanctions can be applied for the absence of tax ledgers?

Taxpayers calculate the tax base based on the results of each reporting (tax) period based on tax accounting data (Article 313 of the Tax Code of the Russian Federation).

Tax accounting is a system for generalizing information to determine the tax base for tax based on data from primary documents grouped in accordance with the Tax Code of the Russian Federation.

On this basis, we come to the conclusion that tax accounting is an obligation, not a taxpayer's right.

The tax accounting system is organized independently based on the principle of the sequence of transition from one tax period to another. The procedure for maintaining tax accounting is established in the accounting policy for tax purposes, which is approved by order of the head. Tax and other authorities cannot establish mandatory forms of tax accounting documents.

Confirmation of tax accounting data are:

primary accounting documents (including accounting information);

analytical tax registers;

calculation of the tax base.

Such a list is established in Art. 313 of the Tax Code of the Russian Federation. Based on this list, it can be concluded that it is necessary to maintain tax accounting registers.

Tax ledgers are analytical documents that record the information necessary for calculating income tax.

Based on this information, a tax base is calculated. This is stated in Art. 314 of the Tax Code of the Russian Federation.

Due to the fact that there is no single approved form of tax accounting registers, the organization must develop it independently and indicate it in the accounting policy for profit tax purposes.

Forms of tax accounting registers must contain the following details:

register name;

compilation period;

measuring instruments of transactions in kind (if possible) and in monetary terms;

name of business transactions;

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

Article 313 of the Tax Code of the Russian Federation provides that if the accounting registers contain insufficient information to determine the tax base, the taxpayer has the right to independently enter additional details into the accounting registers used, thereby forming tax accounting registers, or maintain independent tax accounting registers.

Thus, if there are no discrepancies between accounting and tax accounting, then printouts on accounts of accounting programs can be tax accounting registers.

The organization can use the recommendations for compiling the specified tax accounting registers "Tax accounting system recommended by the Federal Tax Service of Russia for calculating profits in accordance with the norms of Chapter 25 of the Tax Code of the Russian Federation."

Thus, the organization has the right to develop the forms of registers independently. In doing so, she can use the recommendations of the Federal Tax Service of Russia on the preparation of tax registers. In addition, an organization has the right to use analytical accounting data developed in accordance with the accounting rules, provided that the information contains all the information necessary for calculating income tax.

The Ministry of Finance of Russia came to a similar conclusion in a letter dated 01.08.2007 No. 03-03-06 / 1/531.

Article 120 of the Tax Code of the Russian Federation provides for liability for gross violation of the rules for accounting for income and expenses and objects of taxation. A gross violation means, in particular, the absence of primary documents, invoices or accounting registers. Tax registers are not mentioned in this regulation.

Thus, in our opinion, in the absence of tax accounting registers Art. 120 of the Tax Code of the Russian Federation does not apply.

For the first time, Chapter 25 "Tax on the profit of organizations" of the Tax Code of the Russian Federation clearly indicates the need for organizations to maintain tax accounting for calculating the tax base. This is the subject of Articles 313-333 of the Tax Code of the Russian Federation. However, it cannot be said that Russian organizations did not keep tax records before. They have been doing this for several years, but until now, accounting for tax purposes has not been officially called tax accounting. V.V. Patrov, Doctor of Economics, Professor of St. Petersburg State University.

What is tax accounting?

Tax accounting is the totality of all actions of an accountant related to taxation (drawing up tax returns, issuing VAT invoices, keeping records of received and issued invoices, books of purchases and sales, etc.).

In terms of income tax, a striking example of tax accounting is the work carried out by accountants to compile Appendix No. 4 to the Instruction of the Ministry of Taxes and Duties of Russia dated 07.15.2000 No. 62 "Information on the procedure for determining the data reflected in line 1 of the Calculation (tax declaration) of tax from actual profit." In this statement, an adjustment was made to the accounting reporting profit to determine taxable profit. To draw up this certificate, organizations must keep a separate record of expenses and incomes taken into account and not taken into account in taxation of profits, amounts of excess of actual expenses over established standards, etc. Only earlier, all these procedures were not called tax accounting. Therefore, there is no need to talk about tax accounting as something completely new. The only innovation is the need for special tax accounting without fail.

Tax accounting is a system for summarizing information on income and expenses to determine the tax base for profit based on data from primary documents.

The organization's tax accounting system is chosen independently, the procedure for its maintenance is established by each organization in the accounting policy for tax purposes, approved by the relevant order (order of the head).

Tax accounting data

Tax accounting data should reflect:

The procedure for the formation of the amounts 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 income tax arrears calculated with the budget.

Confirmation of tax accounting data are:

Primary accounting documents (including accountant certificates);

Analytical tax registers;

Calculation of the tax base.

Analytical tax ledgers are consolidated forms of systematization of grouped tax accounting data for the reporting (tax) period without reflection in accounting accounts.

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

Register name;

Period (date) of compilation;

Measurement of transactions in kind (if possible) and in monetary terms;

Name of business transactions;

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

Formation of tax accounting data

The formation of tax accounting data assumes the continuity of the chronological order of accounting objects for tax purposes (including transactions, the results of which are taken into account in several accounting periods, or are carried over for a number of years). At the same time, the analytical accounting of data should be organized so that it reveals the procedure for the formation of the tax base.

Tax accounting registers are kept in the form of special forms on paper, in electronic form and (or) any magnetic media.

The forms of tax accounting registers and the procedure for reflecting data in them are developed by organizations independently and are established by annexes to the order (order) of the head on accounting policy for tax purposes.

The correctness of the reflection of the facts of economic life in the tax registers is ensured by the persons who drew up and signed them.

Correction of errors in tax accounting registers must be justified and confirmed by the signature of the person making the corrections, indicating the date and justification for the correction made.

Organization of tax accounting

Tax accounting can be organized as follows:

1. Accounting of the facts of economic activity is carried out in the usual manner by employees of the accounting service, and tax accounting - by employees of the service specially created for this purpose.

However, there are several negative points here:

First, the creation of a special tax service in most cases will lead to an increase in the total number of employees involved in accounting (both accounting and tax). Also, not all organizations can afford to create the above service.

Secondly, for a number of operations there will be duplication of accounts in both services, since the indicators of many types of income and expenses used in calculating the tax base will be formed in the same way both for accounting purposes and for tax purposes.

Thirdly, for the heads of organizations, the goal of accounting will be significantly reduced, because they will not receive information on taxation of profits from the accounting department.

2. Tax accounting is carried out without the development of specific forms of analytical registers, which will differ in different organizations depending on the conditions of economic activity (organizational and legal form, subject and region of activity, types of contracts concluded, etc.).

Tax accounting indicators

Article 315 of the Tax Code of the Russian Federation lists which indicators should be reflected in tax accounting in order to compile the calculation of the tax base. These include:

1. Profit (loss) from sales:

Goods (works, services) of own production, as well as from the sale of property and property rights (excluding profit (loss) from the sale * specified in subparagraphs 2, 3, 4 and 5 of paragraph 4 of Article 315);

_________________________

* The Tax Code of the Russian Federation says "... except for the proceeds ...", which does not correspond to the essence of this calculation. Apparently there is a technical error here.

_________________________

Securities not traded on an organized market;

Purchased goods;

Financial instruments for forward transactions that are not traded on the organized market;

Fixed assets;

Goods (works, services) ** of service industries and farms.

To ensure the possibility of calculating profit (loss) from sales, it is necessary to keep records of both sales proceeds and expenses incurred in the context of the above types of activities.

_________________________

** The Tax Code of the Russian Federation says: “profit (loss) from the sale of service industries and farms”. This is an editorial inaccuracy.

_________________________

2. Profit (loss) from non-operating transactions.

To calculate this indicator, one should take into account separately non-operating income and non-operating expenses.

3. Loss to be carried forward in the manner prescribed by Article 283 of the Tax Code of the Russian Federation.

It is these indicators that should first of all be taken into account when developing types and forms of analytical tax registers.

This concept of tax accounting is based on the principle of its maximum combination with accounting.

It is known that the amount of profit (loss), both for the purposes of preparing financial statements and for calculating the tax base, is, in principle, calculated in the same way, as the difference between income and expenses.

Income and expenses: tax and accounting

Assessment of work-in-progress and finished goods balances for tax accounting

The procedure for assessing the balances of work in progress, the balances of finished products and goods shipped, set forth in Article 319 of the Tax Code of the Russian Federation, is fundamentally different from the methodology for assessing the above indicators, which has been used so far in accounting.

Differences in these valuation methods are the main problem for taxpayers to solve. The simplest way to solve this problem would be to take as a basis the methodology for assessing work in progress and balances of unsold products, set out in Article 319 of the Tax Code of the Russian Federation, and for accounting purposes. At the same time, however, it will be necessary to largely change the methodology of accounting for production costs and the procedure for their accounting distribution between sold and unsold products.

Features of tax accounting of operations with depreciable property

In accordance with paragraph 1 of Article 256 of the Tax Code of the Russian Federation, for tax purposes, depreciable property includes property and intangible assets that are owned by the organization and are used by it to generate income, and the cost of which is repaid through depreciation.

The main operations with depreciable property, affecting the size of the tax base, are the accrual of depreciation on property, repair of fixed assets and the sale of depreciable property.

The specifics of calculating the amount of depreciation for fixed assets for the purposes of preparing financial statements and for tax purposes are shown in Table 1.

Most of these features can easily be taken into account for the above purposes. If depreciation is charged for the purposes of preparing financial statements, but not for tax purposes, then the calculated depreciation amounts are not reflected in the tax registers. Otherwise, the depreciation amounts are reflected only in tax ledgers.

A special feature is the objects of fixed assets with a cost of 2,000 rubles. up to 10,000 rubles, for which one should be guided by the norms of tax legislation, i.e. according to subparagraph 7 of paragraph 2 of article 256 of the Tax Code of the Russian Federation, the cost of such objects should be included in the composition of material costs in full as they are put into operation.

Table 1

Features of calculating the amount of depreciation for fixed assets

Groups and types of fixed assets	Depreciation charge
		for tax purposes
Housing objects	not charged	accrued
Perennial plantations that have not reached the operational age	not charged	accrued
Fixed assets, the initial cost of which is from 2000 rubles. up to RUB 10,000	accrued	not charged
Fixed assets acquired using budget allocations and other similar funds (in terms of the cost attributable to the amount of these funds)	accrued	not charged
Fixed assets transferred (received) under contracts for free use	accrued	not charged
Fixed assets of non-profit organizations not used for entrepreneurial activity	not charged	accrued

Compared to PBU 6/01 "Accounting for fixed assets", Chapter 25 of the Tax Code provides for some features of depreciation. In particular, in relation to fixed assets used to work in an aggressive environment * and (or) increased shifts, the organization has the right to apply a special coefficient to the basic depreciation rate, but not higher than 2. This does not apply to fixed assets related to the first, second and the third depreciation groups, if depreciation on them is calculated using a non-linear method.

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* The concept of "aggressive environment" is given in paragraph 7 of Article 259 of the Tax Code of the Russian Federation

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For passenger cars and passenger vans with an initial cost of more than 300 thousand rubles and 400 thousand rubles, respectively, the basic depreciation rate is applied with a special coefficient of 0.5.

It is also allowed to charge depreciation at reduced rates (in comparison with the established ones) by decision of the head of the organization. The decision must be enshrined in the accounting policy for tax purposes.

Paragraph 21 of PBU 6/01 says: "the accrual of depreciation charges for an item of fixed assets begins on the first day of the month following the month when this item is accepted for accounting ...". In clause 40 of the Methodological Instructions on the accounting of fixed assets, it is said that the acceptance of fixed assets for accounting is carried out on the basis of an act of acceptance and transfer of fixed assets and other documents, in particular, confirming their state registration. Consequently, for items of fixed assets (real estate and vehicles), the ownership of which, in accordance with Article 219 of the Civil Code of the Russian Federation, is subject to state registration, depreciation for accounting purposes begins on the first day of the month following the month of their state registration. For tax purposes, clause 8 of Article 258 of the Tax Code of the Russian Federation for the above objects provides for the accrual of depreciation from the moment of documentary confirmation of the fact of submission of documents for registration of these rights.

Clause 2 of Article 257 of the Tax Code of the Russian Federation does not provide for a change in the initial cost of the depreciable property due to its revaluation. Consequently, the amount of revaluation of fixed assets made by the decision of the head of the organization will not be taken into account when calculating depreciation for tax purposes.

Repair of fixed assets

For organizations other than those listed in subparagraph 1 of paragraph 1 of Article 260 of the Tax Code of the Russian Federation, there are peculiarities in recognizing the costs of repairing fixed assets for accounting and tax purposes.

In the first case, all expenses related to the repair of fixed assets are written off to the accounts for cost accounting in full.

For tax purposes, these expenses are recognized in an amount not exceeding 10% of the original (replacement) cost of the depreciable fixed assets. Expenses in excess of this amount are included in other expenses evenly:

Within five years - during the repair of fixed assets included in the fourth - tenth depreciation groups;

During the useful life - during the repair of fixed assets included in the first - third depreciation groups;

To ensure the above procedure for recognizing expenses, organizations must keep records of expenses for the repair of fixed assets in the context of depreciation groups. If such accounting is impossible, the amount of repair costs related to fixed assets, respectively, of the first - third and fourth - tenth depreciation groups, is determined based on the share of the cost of fixed assets included in the corresponding depreciation group in the total cost of fixed assets.

Analytical accounting of the distributed repair costs must be organized in such a way that accounting data reflect the grouping of repair costs depending on the composition of the repaired fixed assets, the time of occurrence of these costs and the timing of their write-off, as well as the amount of repair costs that reduce the tax base of subsequent reporting (tax ) periods.

The amounts of excess expenses for the repair of leased fixed assets are reflected in the analytical data of the tax accounting of the lessee and are included in other expenses in a similar manner.

Loss from the sale of depreciable property

There are differences in accounting for losses from the sale of depreciable property. For the purposes of drawing up financial statements, the entire amount of loss is taken into account when calculating the financial result of economic activity.

For tax purposes, the loss is recorded as deferred expenses, which are included in non-operating expenses in equal shares over the period determined as the difference between the number of months of the useful life of this property and the number of months of its operation until the date of sale (including the month in which the property was implemented).

Analytical accounting should contain information on the name of the sold objects for which deferred expenses have arisen, the number of months during which such expenses can be included in the non-operating expenses, and the amount of expenses attributable to each month.

In all of the above cases, discrepancies in the procedure for the formation of expenses for the purposes of preparing financial statements and for tax purposes, two accounting options are possible: separately for each of these purposes or according to the methodology specified in the Tax Code. At the same time, the second option is more preferable to reduce accounting work.

An exception is the accrual of depreciation for passenger cars and passenger vans with an initial cost of more than 300 thousand rubles and 400 thousand rubles, respectively, when for the purposes of preparing financial statements it is advisable to charge depreciation at the basic rate, i.e. without a special coefficient of 0.5. In addition, for the above purpose, it is possible to take into account the revaluation amounts of fixed assets when calculating depreciation on them.

Features of calculating the amount of depreciation for intangible assets

The specifics of calculating the amount of depreciation on intangible assets for the purposes of preparing financial statements and for tax purposes are shown in Table 2.

The procedure for their accounting for the above purposes is basically the same as for fixed assets. In this case, you should pay attention to several points.

First, for tax purposes, intangible assets worth up to 10,000 rubles are immediately included in material costs in full as they are put into operation. If the above assets are depreciated for accounting purposes, then the amount of their depreciation will not be taken into account when calculating the tax base. To reduce accounting work, it is easier to write off the cost of such intangible assets to expenses in all cases.

Secondly, the Tax Code generally does not recognize the business reputation of an organization and organizational expenses as objects of intangible assets, unlike PBU 14/2000 "Accounting for intangible assets", as well as depreciation for these objects for calculating the tax base.

Thirdly, in turn, PBU 14/2000, in contrast to the Tax Code (clause 3 of Article 257), does not include in the composition of intangible assets the exclusive right to a firm name, ownership of "know-how", a secret formula or process *, as well as information regarding industrial, commercial or scientific experience.

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* There are no such concepts in civil law.

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The non-linear method for calculating depreciation, provided for in article 259 of the Tax Code of the Russian Federation, is similar to the method for calculating depreciation of fixed assets specified in PBU 6/01 "Accounting for fixed assets" and called the method of diminishing balance. However, there are two significant differences between them:

1. The non-linear method is based on calculating the monthly depreciation rate, and the diminishing balance method is based on calculating the annual depreciation rate, which leads to different amounts of depreciation by month;

2. The procedure for calculating depreciation with the diminishing balance method does not change depending on the residual value of an item of fixed assets. When applying the non-linear method from the month following the month in which the residual value of the depreciable property will reach 20% of the original (replacement) value of this object, depreciation is calculated in the following order:

The residual value of the depreciable property is fixed as its base value for further calculations;

The amount of depreciation for the month is determined by dividing the base cost by the number of months remaining until the end of the useful life of the item.

table 2

Features of calculating the amount of depreciation for intangible assets

Groups and types of intangible assets	Depreciation charge
	for accounting purposes	for tax purposes
Intangible assets, the initial value of which is up to 10,000 thousand rubles inclusive	accrued	not charged
Intangible assets acquired using budgetary appropriations and other similar funds (in terms of the value attributable to the amount of these funds)	accrued	not charged
Intangible assets transferred (received) under contracts for free use	accrued	not charged
Intangible assets of non-profit organizations used for statutory activities	accrued	not charged
Business reputation of the organization	accrued	not charged
Organizational expenses	accrued	not charged
Exclusive right to a company name	not charged	accrued
Ownership: a) know-how	not charged	accrued
b) a secret formula or process	not charged	accrued
c) information regarding industrial, commercial or scientific experience	not charged	accrued

Correct organization of maintaining tax registers will help an entrepreneur avoid a fine from the tax office. And the reviewed examples of tax registers for income tax will help you draw the right conclusions.

Organizations and enterprises that are registered as taxpayers must keep tax accounting registers in accordance with the requirements of the tax authorities.

It is not only payers of income tax that are obliged to maintain registers of income and expenses, because this condition is not specified in the tax code, which is the subject of disputes and confusion.

Generally accepted rules for maintaining tax registers

Maintaining a tax register is the systematization and summary of data for a tax or reporting period that does not have a distribution in the field of accounting accounts.

Obligatory details for the tax register are: name, date of compilation or period, indicators of the operation in the form of cash or natural equivalent, as well as display of the operation itself. The register is confirmed by the signature of the responsible person, which must be decrypted without fail. Such requirements are presented by article 313 of the Tax Code.

An accounting register can also be used as a tax register, supplementing it with the necessary information, which is also provided for in article 313.

Registers must be maintained in both paper and electronic form.

For accountants who do not cope with the preparation of registers, the tax services have developed exemplary forms of samples of tax registers for income tax.

At the same time, the taxpayer has the right to draw up the tax register form and determine the accounting procedure for connecting to accounting policy and taxation. This is indicated in Article 314 of the Tax Code.

According to the requirements of the tax services, the registers are filled in on the basis of primary accounting documents. Forbidden:

• Fill in registers without observing the chronological order of transactions.
• Make unreasonable withdrawals of information on transactions from them.
• It is unreasonable to add any accounting measures.
• Keeping the register randomly.

A very important point is the introduction of amendments to the already drawn up register. This documentation must be protected from unauthorized tampering. Only the person who is responsible for maintaining the registers has the right to make amendments and corrections, the same person is obliged to certify the amendment made with his signature and the date of the amendment.

Income tax accounting

When filling out the income tax return, at least 2 tax registers for income tax are required . One of them will display tax accounting of income, and the other - expenses. The information provided on the basis of registers is necessary for calculating the tax base - profit, because without this stage, the calculation of the profit tax itself is impossible.

An organization will definitely need additional registers if its activities have several varieties. In this case, each type of operations carried out is entered into the contents of the register.

Separate registration is also required for transactions that are taxed in a special order.

For example, the minimum list of required registers for calculating income tax of LLC "Tsvetochek":

1. Register of tax accounting for income from sales.
2. The register of tax accounting of transactions that reduce income from sales.
3. RNU on non-operating income.
4. RNU on non-operating expenses.

When drawing up income registers, it is worth remembering that the amount for goods sold is filled in without VAT and that some operations are not included in the list of income, a list of them can be found in the Tax Code.

The expenses that are displayed in the accounting are not always the taxpayer has the right to display in the tax accounting and, accordingly, enter them in the tax expense register. These points should also not be forgotten and taken into account when maintaining registers. Some costs, which are displayed in full in accounting, have a framework established by the tax code, therefore, they should be displayed in tax accounting only after adjustments and amendments have been made.

(hereinafter - NP), that is, calculate the tax base for NP for a certain period, you should collect information about all transactions carried out during this period, summarize all quantitative and monetary indicators according to the data of primary documents and systematize this information depending on which section declarations they relate to. This system, with the correct division of information, will form a system of tax registers for income tax (Article 313 of the Tax Code of the Russian Federation).

The taxpayer develops the tax accounting system (hereinafter - NU) independently and reflects it in the accounting policy for NU, regularly making additions to it in connection with changes in tax legislation.

Directly to the registers of NU is devoted to Art. 314 of the Tax Code of the Russian Federation. It says that NU analytical registers are collections of data that can be in any form convenient for the taxpayer: tables, certificates, other documents for grouping information for a period, without posting information to accounting accounts. The system of these forms should reveal the procedure for forming the tax base for NP.

Requirements for tax registers

These forms must be approved in the annexes to the accounting policy. They are filled in continuously in chronological order. They can be in paper form, in electronic format, on separate information carriers, in a special program. Specialists responsible for the correct maintenance of these registers must be appointed.

In the analytical registers for income tax, developed independently, the following details must be present: name, period / date of compilation, measuring instruments of the operation in kind (if possible) and monetary terms, the name of the business operation and the signature with the decoding of the employee responsible for the compilation.

An organization should make every effort to protect against unauthorized tampering and corrections to NU registers.

An error found in the register can be eliminated by correcting it. The correction must be confirmed by a justification (explanation of the reason) indicating the date and signature of the responsible person.

Some automated accounting programs, in particular 1C: Accounting, generate analytical registers at the time of accounting transactions. But sometimes you have to form them manually or with partial automation.

In order to remove unnecessary questions when developing tax registers, at the end of 2001, the tax authorities issued special recommendations with approximate forms of such registers. This is an unofficial document with a number and date, it is called "The tax accounting system recommended by the Ministry of Taxes and Tax Collection of Russia for calculating profits in accordance with the norms of Chapter 25 of the Tax Code of the Russian Federation." The above guidelines can be found in any legal reference system.

The NU system proposed in this document distinguishes 5 groups of registers:

1. Intermediate calculations.
2. Accounting for the state of the accounting unit.
3. Accounting for business transactions.
4. Formation of reporting data.
5. Accounting for earmarked funds of non-profit organizations.

You can use the proposed forms of registers, you can develop your own, but the calculation of the tax base for a certain tax / reporting period should disclose the process of forming the total amounts:

• income from sales for this period of time;
• expenses related to these income;
• non-operating income;
• non-operating expenses;
• profit from sales and from non-sales operations.

In order to create NU registers, you can use data from accounting registers: turnover on accounts, cards, account analyzes, etc. This is allowed by the Tax Code of the Russian Federation if tax and accounting are the same, that is, there are no standardized or unaccounted for expenses. They can be kept in ordinary Excel tables or using software products.

We propose to consider the difference between accounting and tax registers using examples.

Sample register of OU income

Company N fills out a half-year NP declaration. In the turnover formed for this period, the value of the balance at the end of the period Kt 90.1, i.e., the revenue for the reporting period is 3,674,064 rubles, including VAT 20%, expenses related to sales (Dt 90.2) - 2,865,828, non-operating income (Kt 91.1) - 595 250, non-operating expenses (Dt 91.2) - 699 836 rubles.

The NP declaration is filled in without VAT, so we will make a small calculation:

3,674,064/120 × 100 = 3,061,720 is the income for the six months excluding VAT, and it is this amount that is shown in the NP declaration.

After filling out sheet 02 of the report, it looks like this:

Don't know your rights?

Inspectors of the Federal Tax Service Inspectorate, during an in-house audit of the report received, asked to submit tax registers for the 2nd quarter for reconciliation.

The chief accountant checks whether the OU registers are filled in correctly according to the balance sheet for the 2nd quarter.

Line 010 of the report (revenue with VAT) is checked against the SALT account 90.1 - the amount of revenue for the period is indicated there.

Here is this revision:

The OU register for sales income was formed by the chief accountant at the time of filling out the statements.

After recalculating, the chief accountant of company N was convinced of the correctness of the compiled taxes: all the requisites required by the tax authorities are present in the registers and the amount of line 010 coincides with the results of calculations and the OU register.

Example of OU registers for non-operating expenses

It happens that some expenses cannot be taken to OU, for example, the organization has applied standardized advertising expenses. In order to show an example of a tax register for income tax in this case, we will continue the previous example and check the correctness of the amount of non-operating expenses indicated in the same report on NP of company N.

This requires the turnover of account 91.2 - for accounting for other expenses. In fact, we see that in the 2nd quarter, some expenses not accepted by OU were made in the organization:

After that, we can look at the OU register for non-operating expenses in order to check if there is an error in them, whether such unacceptable expenses have not been counted in the amount shown on line 040 of sheet 02 of the NP declaration:

We made sure that the tax register is filled in correctly: there are no unnecessary expenses in OU; the period, the name of the register, the date of acceptance for accounting of primary documents, the content and amount of the operation are indicated. The signature with the decryption of the person responsible for maintaining the register is also present.

Storage periods for tax registers

The tax authorities' requirement for the submission of documents often contains a list of OU registers by the number of completed declaration lines. The fine for each document not submitted is 200 rubles. (Article 126 of the Tax Code of the Russian Federation). They also have the right to apply Art. 120 of the Tax Code of the Russian Federation for gross violation of the OU rules.

Expenses can be used to reduce income only if they are justified and there are primary documents for confirmation (clause 1 of article 252 of the Tax Code of the Russian Federation).

Accordingly, within 4 years (3 years of a possible on-site inspection + the current year), it is necessary to ensure the safety of documents showing the receipt of income, the implementation of expenses and the payment of taxes (subparagraph 6 of paragraph 1 of article 23 of the Tax Code of the Russian Federation).

The Ministry of Finance recalled that this period begins at the end of the period in which this document was last used when drawing up tax reports (letter dated 07.19.2017 No. 03-07-11 / 45829).

Thus, documents confirming the amount of loss, in the event of its transfer in order to reduce the tax base over the next several years (clause 4 of article 283 of the Tax Code of the Russian Federation), are stored after the transfer of this loss is completed for 4 years (letter from the Ministry of Finance of the Russian Federation dated 25.05 .2012 No. 03-03-06 / 1/278).

Documents confirming the formation of the initial cost of the depreciable asset begin to count their 4-year shelf life only after the completion of depreciation (letter from the Ministry of Finance dated 12.02.2016 No. 03-03-06 / 1/7604).

It is clear that the corresponding NU registers are stored according to the same rules.

Every taxpayer should have tax registers for NP, since the Inspectorate of the Federal Tax Service has the right to request them during its regular checks of the statements of any company for its whiteness and transparency.

It is important to understand what OU registers are and how to fill them out correctly so as not to expose your company to unwanted fines for non-submitted documents or gross violation of OU rules.

The article provides examples of tax registers for income tax, which will help to fulfill the requirements of tax authorities for their registration.