Revenue from sales is recognized as revenue. Income from sales and non-operating income

The determination of the income of organizations under the simplified taxation system occurs in the same manner as provided for income tax payers.

When determining the object of taxation for organizations, the following income is taken into account:
income from the sale of goods (work, services), sale of property and property rights, determined in accordance with Article 249 of the Tax Code of the Russian Federation, Part II (2);
non-operating income determined in accordance with Article 250 of the Tax Code of the Russian Federation, Part II (2).

It is also necessary to keep in mind that when determining taxable income, income provided for in Article 251 of the Tax Code of the Russian Federation, Part II (2) is not taken into account.

Income = Income from sales + Non-operating income

Income from sales

The procedure for determining income from sales is provided for in Article 249 of the Tax Code of the Russian Federation, Part II (2).
Sales income is revenue from the sale of goods (works, services) as own production, and previously acquired, proceeds from the sale of property rights.
Sales proceeds are determined on the basis of all receipts related to payments for sold goods (works, services) or property rights expressed in cash and (or) in kind.
For example, if the supply agreement establishes that the buyer, in addition to the price of the goods, must transfer any additional amounts free of charge to the supplier for the goods received, then the proceeds from the sale include not only payment for the goods, but also the amount of funds transferred free of charge.

According to clause 3 of Article 249 of the Tax Code of the Russian Federation, Part II (2), the specifics of determining income from sales for certain categories of taxpayers or income from sales received in connection with special circumstances are established by the provisions of Chapter 25 of the Tax Code of the Russian Federation. Consequently, when determining sales income for the simplified taxation system, it is necessary to be guided not only by Article 249 of the Tax Code of the Russian Federation, Part II (2), but also by other norms of the specified chapter of the Tax Code of the Russian Federation. For example, when selling securities, it is also necessary to take into account the provisions of Article 280 of the Tax Code of the Russian Federation, Part II (2), etc.

Non-operating income

The procedure for determining non-operating income is provided for in Article 250 of the Tax Code of the Russian Federation, Part II (2).
Non-operating income is recognized as income that is not income from the sale of goods (work, services) or property rights.

Non-operating income taken into account for tax purposes under the simplified system includes the following income:

1) from transactions of purchase and sale of foreign currency;
Income from the sale (purchase) of foreign currency arises in the form of a positive (negative) exchange rate difference resulting from the deviation of the sale (purchase) rate of foreign currency from the official rate established by the Central Bank of the Russian Federation on the date of transfer of ownership of the foreign currency.

2) in the form recognized by the debtor or subject to payment by the debtor on the basis of a court decision that entered into legal force, fines, penalties and (or) other sanctions for violation of contractual obligations, as well as amounts of compensation for losses or damages;

3) from leasing property (subleasing);
This article takes into account rental income, including sublease, rental, leasing in the case where these operations are not defined by the taxpayer as income from sales.

4) from granting for use rights to the results of intellectual activity and equivalent means of individualization (in particular, from granting for use of rights arising from patents for inventions, industrial designs and other types of intellectual property);
This article takes into account the listed types of income in similar cases established for accounting for income from leasing property.
In accordance with the current civil legislation, the objects of so-called “intellectual property” include (in particular):
objects of copyright - works of science, literature and art that are the result creative activity citizen and existing in any objective (objectified) form (Article 6 of the Law of the Russian Federation of July 9, 1993 “On Copyright and Related Rights”);
objects of industrial property - inventions, utility models, industrial designs, the rights to which, in accordance with Article 3 of the Patent Law of the Russian Federation of September 23, 1992, are confirmed by a patent (in relation to an invention and industrial design) or a certificate (in relation to a utility model);
computer programs and databases, as well as topologies of integrated circuits. Relations related to the use of these intellectual property objects are regulated accordingly by the Law of the Russian Federation of September 23, 1992 N 3523-I “On the legal protection of computer programs and databases” and the Law of the Russian Federation of September 23, 1992 N 3526-I “On the legal protection of integrated circuit topologies."

Means of individualization equivalent to them:
a) corporate name of the legal entity;
b) trademarks and service marks (relations related to their registration, legal protection and use are currently regulated by the Law of the Russian Federation of September 23, 1992 N 3520-I “On Trademarks, Service Marks and Appellations of Origin of Goods”).

5) in the form of interest received under loan agreements, credit agreements, bank accounts, bank deposits, as well as on securities and other debt obligations;

6) in the form of gratuitously received property (work, services) or property rights, except for the cases specified in Article 251 of the Tax Code of the Russian Federation, Part II (2).

7) in the form of income distributed in favor of the taxpayer with his participation in a simple partnership ( joint activities);
The procedure for determining the tax base for income received from participation in a simple partnership agreement is established in Article 278 of the Tax Code of the Russian Federation, Part II (2).

8) in the form of income from previous years identified in the reporting (tax) period;

9) in the form of a positive exchange rate difference arising from the revaluation of property in the form of foreign currency values ​​and claims (liabilities), the value of which is expressed in foreign currency, including on foreign currency accounts in banks, carried out in connection with a change in the official exchange rate of foreign currency to the ruble Russian Federation, established by the Central Bank of the Russian Federation;

10) in the form of the cost of materials received or other property during dismantling or disassembly during the liquidation of fixed assets being decommissioned;
According to clause 5 of article 274 of the Tax Code of the Russian Federation, part II (2) when reflecting material assets or other property obtained as a result of dismantling or disassembling during the liquidation of fixed assets being decommissioned, their value should be taken into account at the market price, taking into account the provisions of Article 40 of the Tax Code of the Russian Federation, Part I (2).

11) in the form of property not used for its intended purpose (including Money), works, services received as part of charitable activities (including in the form of charitable assistance, donations), targeted income, targeted financing;
This article takes into account funds (work, services) used for purposes other than their intended purpose, specified in subparagraphs 6, 8, 14, 22, 23, paragraph 1 and paragraph 2 of Article 251, subparagraphs 38 and 39, paragraph 1 of Art. 264 Tax Code of the Russian Federation, part II (2).
It should be noted that income does not include budget funds used for other purposes. In a relationship budget funds, used not for their intended purpose, the norms of the budget legislation of the Russian Federation are applied. Thus, in accordance with Article 283 of the Budget Code of the Russian Federation (3), non-targeted use of budget funds is the basis for the application of coercive measures for violation of the budget legislation of the Russian Federation.

12) in the form of refund amounts from a non-profit organization of previously paid contributions (contributions) in the event that such contributions (contributions) were previously taken into account as expenses when forming the tax base;

According to Article 264 of the Tax Code of the Russian Federation, Part II (2), other expenses associated with production and sales include contributions, contributions and other obligatory payments paid to non-profit organizations, if the payment of such contributions, contributions and other obligatory payments is a condition for the implementation of activities by taxpayers - payers of such fees, deposits and other obligatory payments.

13) in the form of amounts of accounts payable (liabilities to creditors), written off due to the expiration of the limitation period or for other reasons;
This article does not take into account the amounts of the taxpayer's accounts payable to budgets of different levels, written off and (or) otherwise reduced in accordance with the legislation of the Russian Federation and (or) by decision of the Government of the Russian Federation.
According to Article 196 of the Civil Code of the Russian Federation, Part I (1), the general limitation period is three years. Moreover, for certain types requirements, the law may establish special limitation periods, shorter or longer than the general period. So, for example, the statute of limitations for claims arising from the transportation of goods is set at one year from the date determined by transport charters and codes (clause 3 of article 797 of the Civil Code of the Russian Federation, part II (1)).

14) in the form of income received from transactions with financial instruments of futures transactions, taking into account the provisions of Article 301-305 of the Tax Code of the Russian Federation, Part II (2);

15) in the form of the value of surplus inventory and other property that are identified as a result of the inventory.

16) in the form of the cost of production of funds mass media and book products subject to replacement upon return or write-off of such products on the grounds provided for in subparagraph 43-44, paragraph 1, article 264 of the Tax Code of the Russian Federation, part II (2);

17) and others.

Income not taken into account for tax purposes under the simplified system

In accordance with Article 251 of the Tax Code of the Russian Federation, Part II (2), for tax purposes, when determining income, the following is not taken into account:

1) property, property rights received in the form of a pledge or deposit as security for obligations;

2) property, property rights or non-property rights with a monetary value, which are received in the form of contributions (contributions) to the authorized (share) capital (fund) of the organization (including income in the form of excess of the placement price of shares (shares) over their nominal value (initial size);

3) funds received in the form of gratuitous assistance (assistance);
In accordance with this provision, gratuitous assistance (assistance) provided in accordance with the Federal Law “On gratuitous assistance (assistance) of the Russian Federation and introducing changes and additions to certain legislative acts of the Russian Federation on taxes and on the establishment of benefits for payments to state extra-budgetary funds in connection with the implementation of gratuitous assistance (assistance) to the Russian Federation” (37).

4) property (including funds) received by a commission agent, agent or other attorney (hereinafter in the specified paragraph - commission agent) in connection with the fulfillment of obligations under a commission agreement, agency agreement or other similar agreement in favor of the principal, principal and (or) another principal;

5) funds or other property received under credit or loan agreements (other similar funds or other property, regardless of the form of registration of borrowings, including securities under debt obligations), as well as funds and other property received in repayment of such borrowings;

6) property received by the taxpayer as part of targeted financing; Funds of targeted financing include property received by the taxpayer and used by him for the purpose determined by the organization (individual) - the source of targeted financing:

7) the amounts by which in the reporting (tax) period there was a decrease in the authorized (share) capital of the organization in accordance with the requirements of the legislation of the Russian Federation;

8) the amount of accounts payable of the taxpayer to budgets of different levels, written off and (or) reduced otherwise in accordance with the legislation of the Russian Federation and (or) by decision of the Government of the Russian Federation;
These amounts include the write-off of bad debts for taxes and fees, the collection of which turned out to be impossible due to economic, social or legal reasons, in the manner prescribed by Article 59 of the Tax Code of the Russian Federation, Part I (2).

9) positive difference obtained when revaluing securities at market value;

Income of the organization

Sales income:

Goods; Property rights

Non-operating income:

In the form of exchange rate differences when selling (purchasing) foreign currency; In the form of fines, penalties, other sanctions, as well as compensation for losses or damages; From renting out property; In the form of interest received under loan agreements, securities, etc.; In the form of property (work, services) received free of charge; In the form of income from joint activities; In the form of income from previous years identified in the reporting (tax) period; In the form of the cost of materials received during dismantling or disassembly during the liquidation of decommissioned fixed assets; In the form of property received not being used for its intended purpose; In the form of amounts of accounts payable (liabilities to creditors), written off due to the expiration of the statute of limitations or for other reasons; In the form of the value of surplus inventory and other property that are identified as a result of the inventory;

Let us first turn to the text of Art. 249. It defines income from the sale of goods, works, services, and property rights. The article contains references to Art. 271 and 273. They deal with the accrual method and the cash method as applied to income. The essence of the accrual method is to recognize income based on the legal fact of the possibility of its actual receipt. The essence of the cash method is to recognize income when it is actually received in cash or in kind.

Extract from the Tax Code of the Russian Federation

Article 249. Income from sales

1. For the purposes of this chapter, income from sales is recognized as proceeds from the sale of goods (works, services) both of one’s own production and those previously acquired, and proceeds from the sale of property rights.

2. Sales proceeds are determined based on all receipts associated with payments for sold goods (work, services) or property rights, expressed in cash and (or) in kind. Depending on the method of recognition of income and expenses chosen by the taxpayer, receipts related to payments for sold goods (work, services) or property rights are recognized for the purposes of this chapter in accordance with Article 271 or Article 273 of this Code.

3. The specifics of determining sales income for certain categories of taxpayers or sales income received in connection with special circumstances are established by the provisions of this chapter.

End of extraction.

Non-operating income is determined in accordance with Article 250 of the Tax Code of the Russian Federation. First, the text of this article is given, after which explanations are provided for some points of this article.

Extract from the Tax Code of the Russian Federation

Article 250. Non-operating income

For the purposes of this chapter, non-operating income is recognized as income not specified in Article 249 of this Code.

Non-operating income of a taxpayer is recognized, in particular, as income:

1) from equity participation in other organizations, with the exception of income allocated to pay for additional shares (shares) placed among the shareholders (participants) of the organization;

2) in the form of a positive (negative) exchange rate difference resulting from the deviation of the sale (purchase) rate of foreign currency from the official rate established by the Central Bank of the Russian Federation on the date of transfer of ownership of foreign currency (the specifics of determining bank income from these operations are established by Article 290 of this Code);

3) in the form of fines, penalties and (or) other sanctions for violation of contractual obligations recognized by the debtor or payable by the debtor on the basis of a court decision that has entered into legal force, as well as amounts of compensation for losses or damages;

By Resolution of the Constitutional Court of the Russian Federation dated June 22, 2009 N 10-P, the provisions of paragraph 4 of part two of Article 250 were recognized as not contradicting the Constitution of the Russian Federation to the extent that they imply the inclusion of state income in the tax base for the income tax of organizations educational institutions higher vocational education from leasing federal property transferred to them for operational management and the emergence of an obligation for these institutions to pay corporate income tax on the specified income.

4) from the delivery of property (including land) for rent (sublease), if such income is not determined by the taxpayer in the manner established by Article 249 of this Code;

5) from the provision for use of rights to the results of intellectual activity and equivalent means of individualization (in particular, from the provision for use of rights arising from patents for inventions, industrial designs and other types of intellectual property), if such income is not determined by the taxpayer in accordance with the procedure established by Article 249 of this Code;

6) in the form of interest received under loan, credit, bank account, bank deposit agreements, as well as on securities and other debt obligations (the specifics of determining bank income in the form of interest are established by Article 290 of this Code);

7) in the form of amounts of restored reserves, the costs of the formation of which were accepted as part of expenses in the manner and on the terms established by Articles 266, 267, 267.2, 292, 294, 294.1, 300, 324 and 324.1 of this Code;

8) in the form of gratuitously received property (work, services) or property rights, except for the cases specified in Article 251 of this Code.

When receiving property (work, services) free of charge, income is assessed based on market prices determined taking into account the provisions of Article 105.3 of this Code, but not lower than that determined in accordance with the present residual value - for depreciable property and not lower than production (acquisition) costs - for other property (work performed, services provided). Information on prices must be confirmed by the taxpayer - the recipient of the property (work, services) documented or by conducting an independent assessment;

9) in the form of income distributed in favor of the taxpayer with his participation in a simple partnership, taken into account in the manner prescribed by Article 278 of this Code;

10) in the form of income from previous years identified in the reporting (tax) period;

11) in the form of a positive exchange rate difference arising from the revaluation of property in the form of currency values ​​(except for securities denominated in foreign currency) and claims (liabilities), the value of which is expressed in foreign currency (except for advances issued (received) in including on foreign currency accounts in banks, carried out in connection with a change in the official exchange rate of foreign currency to the ruble of the Russian Federation, established by the Central Bank of the Russian Federation.

For the purposes of this chapter, a positive exchange rate difference is an exchange rate difference that arises when revaluing property in the form of foreign currency assets (except for securities denominated in foreign currency) and claims denominated in foreign currency, or when devaluing liabilities denominated in foreign currency;

11.1) in the form of an amount difference arising from the taxpayer, if the amount of obligations and claims incurred, calculated at the rate of conventional monetary units established by agreement of the parties on the date of sale (receipt) of goods (work, services), property rights, does not correspond to what was actually received (paid) amount in rubles;

(clause 11.1 introduced by Federal Law dated May 29, 2002 N 57-FZ)

12) in the form of fixed assets and intangible assets received free of charge in accordance with international treaties Russian Federation or with the legislation of the Russian Federation nuclear power plants to improve their safety, used for non-production purposes;

13) in the form of the cost of received materials or other property during dismantling or disassembly during the liquidation of fixed assets being taken out of service (except for the cases provided for in subparagraph 18 of paragraph 1 of Article 251 of this Code);

14) in the form of property (including funds) used for other purposes than for its intended purpose, works, services received as part of charitable activities (including in the form of charitable assistance, donations), targeted income, targeted financing, with the exception of budgetary funds . In relation to budget funds used for purposes other than their intended purpose, the provisions of the budget legislation of the Russian Federation are applied.

Taxpayers who received property (including money), work, services within the framework of charitable activities, targeted income or targeted financing, at the end of the tax period, submit to the tax authorities at the place of their registration a report on the intended use of the funds received as part of the tax return. .

The paragraph is excluded. - Federal Law of May 29, 2002 N 57-FZ;

In accordance with paragraph 14 of Article 251 this document The funds specified in paragraph 15 of this article must be included in non-operating income, also if the recipient did not use them for their intended purpose within one year after the end of the tax period in which they were received.

15) in the form of funds used for purposes other than their intended purpose by enterprises and organizations that include especially radiation-hazardous and nuclear-hazardous production and facilities, funds intended for the formation of reserves to ensure the safety of these production and facilities at all stages of their life cycle and development in accordance with the legislation of the Russian Federation on the use of atomic energy;

16) in the form of amounts by which in the reporting (tax) period there was a decrease in the authorized (share) capital (fund) of the organization, if such a decrease was carried out with a simultaneous refusal to return the cost of the corresponding part of the contributions (contributions) to the shareholders (participants) of the organization (with the exception of cases provided for in subparagraph 17 of paragraph 1 of Article 251 of this Code);

17) in the form of refund amounts from a non-profit organization of previously paid contributions (contributions) in the event that such contributions (contributions) were previously taken into account as expenses when forming the tax base;

18) in the form of amounts of accounts payable (liabilities to creditors) written off due to the expiration of the limitation period or for other reasons, except for the cases provided for in subparagraph 21 of paragraph 1 of Article 251 of this Code. The provisions of this paragraph do not apply to the write-off by a mortgage agent of accounts payable in the form of obligations to the owners of mortgage-backed bonds;

19) in the form of income received from transactions with financial instruments of futures transactions, taking into account the provisions of Articles 301 - 305 of this Code;

20) in the form of the value of surplus inventories and other property that are identified as a result of the inventory;

21) in the form of the cost of media products and book products that are subject to replacement when returning or writing off such products on the grounds provided for in subparagraphs 43 and 44 of paragraph 1 of Article 264 of this Code. The assessment of the cost of the products specified in this paragraph is carried out in accordance with the procedure for assessing the balances of finished products established by this Code;

22) in the form of amounts of adjustment of the taxpayer’s profit due to the application of methods for determining for tax purposes the compliance of prices applied in transactions with market prices (profitability) provided for in Articles 105.12 and 105.13 of this Code;

(Clause 22 introduced by Federal Law dated July 18, 2011 N 227-FZ)

23) in the form of the cash equivalent of real estate and (or) securities returned to the donor or his legal successors, transferred to replenish the endowment capital of a non-profit organization in the manner established by Federal Law of December 30, 2006 N 275-FZ "On the procedure for the formation and use of endowment capital non-profit organizations", minus the following amounts:

the value (residual value) of real estate for which it was taken into account in the tax accounting of the donor on the date of transfer of such property to replenish the endowment capital of a non-profit organization in the manner established by Federal Law of December 30, 2006 N 275-FZ "On the procedure for the formation and use of endowment capital of non-profit organizations" - when returning the cash equivalent of real estate;

the value at which the securities were taken into account in the tax accounting of the donor on the date of their transfer to replenish the endowment capital of a non-profit organization in the manner established by Federal Law of December 30, 2006 N 275-FZ "On the procedure for the formation and use of endowment capital of non-profit organizations" - upon return of the cash equivalent of securities.

(Clause 23 introduced by Federal Law dated November 21, 2011 N 328-FZ)

If the value of the real estate or securities specified in this article exceeds the cash equivalent of such property returned to the donor or his legal successors, the difference between these values ​​is recognized as a loss and taken into account for tax purposes in accordance with Articles 268 and 280 of this Code.

(part three introduced by Federal Law dated November 21, 2011 N 328-FZ)

End of extraction

Explanations for some points of this article.

1) The taxation of this income itself does not raise any questions. It is necessary to take into account that when taxing dividends, a rate of 9% is used, and the moment of taxation in accordance with Art. 271 in this case is the date of actual receipt of funds. In Art. 250 there is no reference to Art. 271. This may cause incorrect actions by the taxpayer if he is not informed by anyone about the need to apply Art. 271.

3) In this paragraph, difficulties arise due to the absence in the text of a definition of the concept “in the form of those recognized by the debtor”. In this regard, tax disputes arise between taxpayers and tax authorities, the resolution of which is carried out in arbitration courts. Tax authorities adhere to the point of view according to which the fact that the debtor recognizes penalties and fines for payment arises on the basis of an agreement in the event of failure of one of the parties to fulfill its obligations within the specified period, regardless of the fact of written confirmation of consent to make payments of penalties and fines. Taxpayers take the opposite point of view, believing that in order to accrue income, the written consent of the debtor to pay the required amounts is necessary.

The situation is aggravated by the fact that the actual accrual of income and payment of income tax on it does not guarantee that the accrued amounts will actually be received, even if they are provided for in the business agreement. The debtor may simply not pay them. In this case, the other party may go to court to collect the specified penalties and fines. This in itself creates problems. since the buyer of products and goods against whom judicial sanctions have been applied may refuse further cooperation with the taxpayer.

The issuance of a positive court decision on the collection of penalties and fines also does not guarantee their actual receipt, since the payer may not have the funds to pay them. In this case, the bailiffs will not be able to enforce the court decision. In this case, funds not received may be written off against the reserve for doubtful debts, if such a reserve was created, or as bad debts in accordance with Art. 265.

The problem is partly resolved by including in the text of the contract a clause requiring written consent to pay penalties and fines. Without this, the position of the tax authorities seems more justified.

6) Difficulties for taxpayers are caused by ambiguity in determining the moment when income arises if interest accruals are ahead of their actual payment so that these two facts appear in different tax (reporting) periods.

8) Problems of taxation of the estimated value of property received free of charge, as a rule, are associated with the fact that depreciation of such property for profit tax purposes is impossible. In accounting, this depreciation, on the contrary, is usually provided for. There are differences in the assessment of accounting and taxable profits. When such property is sold, income from the sale arises, but expenses associated with this sale also do not arise. This results in double taxation. In accounting, an amount previously recorded as income is written off as an expense, so double counting of profits is eliminated. In taxation, double taxation cannot be avoided. A similar situation arises when receiving work and services free of charge. In this case, double taxation of profits also arises.

A special case associated with obtaining an interest-free loan. There were several proceedings in arbitration courts in connection with attempts by tax authorities to accrue in such cases additional income to taxpayers at the refinancing rate of the Central Bank of the Russian Federation, as income from the gratuitous receipt of financial services. The arbitration courts did not support the position of the tax authorities, considering that in this case there is no financial service, therefore the transfer of an interest-free loan is not a service. If arbitration courts adhered to a different interpretation of the event, then taxpayers would have to pay income tax twice. Once in connection with the actual reduction in expenses when receiving an interest-free loan, the second time from calculated income at the refinancing rate of the Central Bank of the Russian Federation. In this situation, uncertainty remains for taxpayers, since this issue is not regulated in the Tax Code, and the position of arbitration judges may change.

13) When dismantling fixed assets, scrap metal usually appears. It must be taken into account for tax purposes at the market price and income must be calculated. Due to the fact that previously, when selling this scrap metal, only the amount of tax calculated from the accrued income could be taken into account as expenses, double taxation arose. Taxpayers, in order to avoid double taxation of profits, usually did not receive scrap metal, and did not take into account the expense when selling it. This provision has now been corrected in Art. 254 were amended accordingly. Now you can accept the amount of previously accrued income as an expense. However, the practice of not collecting scrap metal has persisted. It is difficult for taxpayers to rid themselves of doubts in this regard.

20) Surpluses identified during inventory are subject to capitalization with simultaneous accrual of income for tax purposes. When selling these surpluses, you can now include the amount of previously accrued income as an expense. The difficulty of this point is that in trade organizations Often there is a phenomenon of misgrading, that is, when instead of a product listed in a warehouse or at a retail outlet, another product is found at the same or close to it price. In this case, organizations prefer not to record either shortages or surpluses. It is not right. the shortage of a specific product should be attributed to the guilty parties, and the surplus should be capitalized and income accrued for income tax purposes and for accounting purposes.

For almost each of the remaining paragraphs of Article 250 of the Tax Code, one can find certain difficulties with their application or the possibility of different interpretations on the part of tax authorities and taxpayers. This is the difficulty of applying Article 250.

By general rule transactions for the sale of goods, works, services, property rights are subject to VAT for organizations on common system taxation - hereinafter OSN (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation). Accordingly, such an organization must indicate the amount including VAT in the invoice issued to the buyer. But for the purposes of calculating income tax, revenue is taken into account in the amount excluding VAT. After all, the tax presented to the buyer is not included in “profitable” income (clause 1 of Article 248 of the Tax Code of the Russian Federation).

An organization has the right to account for income on the basis of any documents confirming them: primary accounting documents, tax accounting documents and others.

Example. Meridian LLC leases premises to Quinta LLC. The monthly rent is RUB 84,000, including VAT RUB 14,000. Of the amount billed to the tenant for payment, 70,000 rubles are recognized as income from sales.

Revenue recognition date

Organizations that use OSN mostly use the accrual method. But in some cases, it has the right to take into account income using the cash method (clause 1 of Article 273 of the Tax Code of the Russian Federation).

The accounting method used in the organization must be established in the accounting policy for tax purposes. In accordance with it, the date of recognition of revenue is determined (clause 2 of Article 249 of the Tax Code of the Russian Federation). With the accrual method, revenue must be taken into account in the period when this income occurred, regardless of the receipt of money from the buyer (clause 1 of Article 271 of the Tax Code of the Russian Federation).

What does it mean? Let's return to the example discussed above. Let's say the contract states that the tenant must make rental payments monthly within 5 days after the end of the month. But the landlord must still report income in tax accounting in the amount of the monthly rent payment on the last day of each month. And even if the tenant transfers money to the landlord in violation of the deadline, the rent must be recognized as income at the end of each month.

Under the cash method, revenue is recognized directly in the period when funds are received into the account or cash register of the organization (

Income from sales is the totality of funds received to the organization's current account, or cash transferred through the cash register, from products sold (trade turnover), services provided, work offered, as well as property rights (possession and disposal, respectively, use of property: movable and immovable, when concluding an agreement between the two Parties).

The following revenues are recognized as sales income (Chapter 25 of the Tax Code of the Russian Federation):

• in the process of own production;
• services, works, goods;
• valuable papers;
• leased office space;
• and so on.

The order of income is determined by Art. 248, 249 of the Tax Code of the Russian Federation. Revenue can be expressed both in cash and in kind, accounting and taxation are carried out at all levels of cash receipts, more about this in Art. 271, 273 Tax Code of the Russian Federation.

Determination of income: features

There are certain features with the definition of proceeds from sales for individual persons obliged to pay taxes, and certain types of income from sales, which are associated with separately arising circumstances.

Such amounts from profits include

1. Equity interests related to other companies. The proceeds transferred to pay for equity shares put up for sale within the framework of internal exchange trading among existing shareholders are excluded.
2. Exchange rate differences (negative and positive) arising as a result of daily fluctuations in the exchange rate officially set by the Central Bank of the Russian Federation (Central Bank of the Russian Federation).
3. The appearance of debt obligations with a court decision; These are fines, penalties and/or other imposed sanctions that arose after non-compliance with the obligations stipulated in the Agreement; these can also include damage or loss caused indirectly or directly.
4. Transfer/delivery of movable and immovable property ( land plots) for rent and sublease by the lessor, excluding income established by Article 249 of the current tax code.
5. Intellectual activity, use of rights to it. The following can be considered intellectual activity: patents for industrial inventions, samples, models, as well as useful inventions.
6. Interest accrued due to the existence of a bank deposit/s, a bank current account, both in foreign currency and in national equivalent, loans, loan agreements, as well as other debt obligations.
7. Fixed assets (fixed assets) and intangible assets related to gratuitous assistance received for the establishment of general security and modernization of production. Only for nuclear power plants,
8. Property transferred into the ownership of government agencies based on a decision made by executive bodies.
9. Adoption Russian company as a gift of property from:

• a company whose authorized capital depends 50% on the company receiving property free of charge,
• an individual who has invested 50% of his share.

Property received as a gift is not income taken into account for company taxation if, after the current year, it has not been re-registered to third parties.

1. Guarantee contributions paid to intermediary funds considered special. The main activity of which is to reduce risks when, in certain cases, these obligations are not fulfilled. This applies to securities trading and clearing companies.
2. Special-purpose financing. In this case, it is mandatory to maintain separate accounting records for the enterprise. Failure to comply with these conditions will lead to the fact that during an audit/tax audit, funds received that are not properly accounted for will be subject to taxation. In this case, taxes will be calculated from the date of receipt.

These and other points described in Art. 250 of the Tax Code of the Russian Federation are recognized as non-operating income of an enterprise.

Calculation of profit from sales

The main goal of every company on the market is to obtain significant profits, which will cover all costs that arise in the process of activity. By applying certain methods of calculating income from sales over time, it is possible to realistically assess the effectiveness of financial and economic activity enterprises and subsequently eliminate shortcomings and increase sales levels.

TxV = B, where C is the price per unit of production, V is the sales volume, and B is revenue.

If there is more than one product, then each item will be taken into account in the calculation.

C₁ x V₁+ C₂xV₂….p = B (total).

Net profit is the deduction of all taxes and expenses incurred.

Classification of income in tax accounting

All income that the organization received can be divided into two groups:

1) income that is taken into account when taxing profits (Articles 249, 250 of the Tax Code of the Russian Federation);

2) income that is not taken into account when taxing profits (Article 251 of the Tax Code of the Russian Federation).

In this case, income that is taken into account for taxation is divided into:

For income from sales;

Non-operating income (clause 1 of article 248 of the Tax Code of the Russian Federation).

Sale is the transfer on a reimbursable (free) basis into the ownership of another person of goods, the results of work performed, the provision of services by one person to another person (including the exchange of goods, work or services) (Clause 1 of Article 39 of the Tax Code of the Russian Federation).

Non-operating income includes all other income that is not revenue from the sale of goods (work, services) or property rights (paragraph 1 of Article 250 of the Tax Code of the Russian Federation).

The list of income exempt from taxation is presented in Art. 251 of the Tax Code of the Russian Federation. These include income in the form of:

Property, property rights that were received in the form of a pledge or a deposit (clause 2, clause 1, article 251 of the Tax Code of the Russian Federation);

Contributions to the authorized capital of the organization (clause 3, clause 1, article 251 of the Tax Code of the Russian Federation);

Property received under credit or loan agreements (clause 10, clause 1, article 251 of the Tax Code of the Russian Federation);

Capital investments in the form of inseparable improvements to the leased property made by the tenant (clause 32, clause 1, article 251 of the Tax Code of the Russian Federation);

Other income provided for in Art. 251 of the Tax Code of the Russian Federation.

The list of income not taken into account for profit tax purposes is closed and cannot be expanded by the taxpayer. Therefore, all other income that is not indicated in this list must be taken into account for paying income tax.

Sales income is revenue from the sale of goods (works, services) and property rights.

Firstly, these are all receipts that are in one way or another related to payments for goods sold (work, services) or property rights.

In this case, it does not matter who paid for the products (work, services) you sold. For example, this can be done by a third party who has offset counter-obligations with the buyer.

Secondly, these receipts are taken into account in the amount of revenue, regardless of the form in which they are received: in cash or in kind (clause 2 of Article 249 of the Tax Code of the Russian Federation).

At the same time, VAT amounts charged to buyers of goods (works, services), property rights are not taken into account as part of revenue (clause 1 of Article 248 of the Tax Code of the Russian Federation).

Revenue is recognized as received based on the method of recognition of income and expenses in accordance with the accepted accounting policy- according to the accrual method or cash method (clause 2 of article 249, article 271, 273 of the Tax Code of the Russian Federation).

When an organization uses the accrual method, the date of recognition of income from sales is the date of transfer of ownership of goods to the buyer, the date of transfer of the results of work performed, and the provision of services to the customer.

As a rule, ownership of goods passes from the seller to the buyer at the time of their transfer (clause 1 of Article 223 of the Civil Code of the Russian Federation), ownership of the results of work performed, services provided - from the moment the customer accepts such work (services) and signs the acceptance certificate -transfers (see, for example, Article 720 of the Civil Code of the Russian Federation). In this case, the moment of payment for goods (works, services) does not matter.

But the contract may provide for another moment of transfer of ownership. In this case, sales income is recognized on the specified date in accordance with the terms of the contract.

For example, the contract may contain a condition that ownership of the goods passes from the moment of payment. In this situation, the buyer does not have the right to dispose of the goods until such payment is made (i.e., sell, use in production, etc.), since ownership has not yet been transferred to him (Article 491 of the Civil Code of the Russian Federation). If the seller does not have the ability to control the use of the goods by the buyer, when accounting for income from sales, the moment of transfer of ownership is not taken into account. That is, such income is recognized in the period when the goods were shipped and payment documents were issued.

That is, having shipped the goods to the buyer or completed a certain amount of work and transferred it to the customer, you should take into account the income received for tax purposes, despite the fact that payment from the buyer (customer) has not yet been received.

Along with the general procedure of Art. 271 of the Tax Code of the Russian Federation also provides for a special procedure for recognizing income that relates to several reporting (tax) periods.

If the connection between income and expenses of a transaction cannot be clearly defined or is determined indirectly, then such income must be distributed evenly across reporting (tax) periods (paragraph 1, paragraph 2, article 271 of the Tax Code of the Russian Federation).

If income is associated with work (services) with a long (more than one tax period) technological cycle, then they must be distributed in accordance with the principle of generating expenses for this operation. But this procedure applies if the stage-by-stage delivery of work (services) to the customer is not provided for by the contract (paragraph 2, paragraph 2, article 271 of the Tax Code of the Russian Federation).

The recognition of such income was previously explained in methodological recommendations on the application of Chapter 25 of the Tax Code of the Russian Federation, which have now lost their force.

In accordance with which the following methods of income distribution were provided:

Evenly, by dividing income by the number of reporting periods in which the agreement is valid;

By distributing income between reporting periods in the proportion in which the costs of executing the transaction are distributed across reporting periods. In this case, you need to draw up an estimate of the costs of implementing this agreement (for additional information on this issue, we recommend that you read the Letter of the Ministry of Finance of Russia dated July 30, 2004 N 03-03-05/1/88).

Thus, in practice, one of the methods discussed above can be used, or the taxpayer has the right to establish another economically feasible method.

But the principles and methods on the basis of which income from sales will be distributed are approved in the accounting policy.