Basic elements of accounting policy for tax purposes. Basic elements of accounting policy for profit tax purposes Elements of enterprise accounting policy for tax purposes

Introduction

Important decisions made by the management of the organization are the preparation and approval of accounting policies for tax accounting. When forming an accounting policy for tax purposes, one must proceed from the fact that a well-formed accounting policy can help in solving such an important task for an organization as tax optimization. The art of forming accounting policies lies in choosing the optimal accounting methods for a given organization, which allow legally reducing the tax burden.

The list of activities that allow you to save on taxes using accounting policies includes an assessment of the elements of accounting policies used and an analysis of the use of possible alternative options. All issues of determining income and expenses, their recognition, assessment, distribution, accounting, which are unclear or ambiguous in the Tax Code of the Russian Federation, or not prescribed at all, should become issues of accounting policy. And if they are consistent with other norms of current legislation, then the accounting policy will help reduce tax payments and win a dispute with the tax authority.

The taxpayer independently develops and approves the elements of accounting policies within the framework established by the Tax Code of the Russian Federation. The largest number of provisions to be enshrined in accounting policies relate to the calculation of income tax.

However, it should be noted that the importance of accounting policies for tax purposes is underestimated by many enterprises in which their development is treated formally and the consequences of applying certain elements are not studied.

The relevance of this topic lies in the need to study the issues of forming an optimal accounting policy for profit tax purposes, modeling the criteria for its development and principles of formation in accordance with the types of activities of the organization.

The purpose of writing this course work is a detailed study of the elements of accounting policies for the purposes of taxation of corporate profits.

To achieve this goal, the following tasks must be completed:

disclose the essence of accounting policies for tax purposes;

characterize the elements of accounting policy for profit tax purposes;

consider accounting policy for tax purposes as a tax planning tool during the transition from a simplified taxation system to a general tax regime.

The subject of the study is the relationship between the state and the taxpayer when collecting income tax.

The object of the study is the regulations governing the formation of accounting policies for profit tax purposes.

During the research process, general scientific methods were used: analysis and synthesis, comparison, induction and deduction.

The theoretical basis for writing the work was legislative and regulatory acts, sources of scientific literature, as well as articles in periodicals.

1. Elements of accounting policies for profit tax purposes

1.1 The essence of accounting policy for tax purposes and cases of its change

The concept of an organization's tax accounting policy as an independent one was normatively introduced in 2002, Art. 167 of the Tax Code of the Russian Federation (TC RF). However, there was no definition of tax accounting policy in the Tax Code of the Russian Federation, which was in force at that time. Federal Law of the Russian Federation of July 27, 2006 No. 137-FZ in Art. 11, paragraph 2 of the Tax Code of the Russian Federation, a paragraph was added: “accounting policy for tax purposes is the set of methods (methods) permitted by the Tax Code of the Russian Federation for determining income and (or) expenses, their recognition, assessment and distribution, as well as taking into account other indicators necessary for tax purposes financial and economic activities of the taxpayer.”

It is thanks to this addition to Art. 11 of the Tax Code of the Russian Federation, from January 1, 2007, organizations are required to draw up and approve 2 documents - an accounting policy for accounting purposes and an accounting policy for taxation purposes.

Thus, the concept of “tax accounting policy” or “accounting policy for taxation purposes” is a set of tax accounting methods permitted by the Tax Code of the Russian Federation, chosen by a specific organization, in order to optimize taxation.

Almost every taxpayer has to choose one tax option or another. The decision in favor of the choice made should be documented.

The accounting policy for tax purposes must be approved by the appropriate order (instruction) of the head of the organization (clause 12 of article 167 and article 313 of the Tax Code of the Russian Federation). There is no unified, “rigid” form of order on accounting policies.

The accounting policy adopted by the organization for tax purposes is applied from January 1 of the year following the year of its approval. This document is adopted by the organization as a whole and is mandatory for use by all its separate divisions.

Initially, it is assumed that the organization applies tax accounting policies from the moment of creation until the moment of liquidation. Therefore, if it does not change, there is no need to take it again every year. The tax accounting policy, the validity period of which in the order is not limited to a calendar year, is applied until the approval of the new accounting policy. If necessary, amendments can be made to the adopted accounting policy, issued by a separate order. However, if there are many changes, it is more advisable to adopt a new accounting policy.

Changes to the accounting policy can be made in two cases (Article 313 of the Tax Code of the Russian Federation):

In the first case, changes to the accounting policy for tax purposes are accepted from the beginning of the new tax period, that is, from the next year. In the second case - not earlier than the moment when changes to the norms of the said legislation come into force.

In the event of the emergence of new types of activities, additions to the accounting policy can be made at any time in the reporting year. At the same time, it is necessary to determine and reflect in the accounting policy the principles and procedure for accounting for these types of activities for tax purposes.

1.2 Main elements of accounting policies for profit tax purposes

The procedure for maintaining tax accounting for the purposes of calculating income tax provides for a large number of different options. Consequently, any enterprise can develop for itself an accounting policy regarding profit taxation that fully takes into account the nuances of its activities.

1.Method of recognizing income and expenses for income tax purposes.

The key point in forming the tax base for income tax is the taxpayer’s choice of method for recognizing income and expenses. In tax accounting, income and expenses are recorded using the accrual or cash method.

In accordance with Article 271 of the Tax Code of the Russian Federation, under the accrual method, income for tax purposes is recognized in the reporting (tax) period in which it occurred, regardless of the actual receipt of funds, other property (work, services) and (or) property rights.

In accordance with Article 272 of the Tax Code of the Russian Federation, expenses accepted for tax purposes using the accrual method are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other form of payment.

Income and expenses relating to several reporting (tax) periods, and if the relationship between income and expenses cannot be clearly defined or is determined indirectly, income is distributed by the taxpayer independently, taking into account the principle of uniform recognition of income and expenses.

However, as with any rule, there are exceptions to this algorithm. Thus, some non-operating income is included in the tax base only after the actual receipt of funds. For example, on the date of receipt of money, dividends from equity participation in the activities of other organizations, funds received free of charge, and the amount of return of contributions previously paid to non-profit organizations that were included in expenses (Article 271, paragraph 4 of the Tax Code of the Russian Federation) are taken into account. The actual transfer of money is also necessary to account for expenses under insurance contracts (Article 272, paragraph 6 of the Tax Code of the Russian Federation).

With the accrual method, production and sales costs incurred in the reporting (or tax) period must be divided into direct and indirect (Clause 1, Article 318 of the Tax Code of the Russian Federation). Indirect costs are taken into account in full in the current period, and direct costs are expensed only in the part that falls on products sold in this reporting period.

For tax purposes and for accounting purposes, you can establish the same list of direct expenses. This will make it possible not to apply the norms of PBU 18/02. The list of direct expenses must be fixed in the accounting policy, even if it fully complies with the list given in Article 318 of the Tax Code of the Russian Federation.

The cash method of recognizing income and expenses can only be used by those organizations whose average revenue from the sale of goods (work, services) over the previous four quarters did not exceed 1,000,000 rubles. for the quarter (Article 273 of the NKRF). But if during the year the revenue turns out to be more than this indicator, the organization will be forced to switch to the accrual method. In this case, all income and expenses must be recalculated from the beginning of the year in accordance with this method. Therefore, if the taxpayer’s revenue is close to the level at which the use of the cash method is impossible, it is better to initially approve the accrual method in the accounting policy.

Income under the cash method arises only after the actual receipt of money into a bank account (cash) or after the actual receipt of property. There will also be income when repaying the debt in another way (offset, compensation, etc.).

With the cash method of determining income and expenses, advance payment for goods is taken into account when determining the tax base for income tax.

To evaluate raw materials, materials and purchased goods in tax accounting, the following methods are used (clause 8 of Article 254 and clause 1 of Article 268 of the Tax Code of the Russian Federation):

valuation method based on the cost of a unit of inventory (goods);

average cost valuation method;

valuation method based on the cost of first acquisitions (FIFO);

valuation method based on the cost of recent acquisitions (LIFO).

The valuation method based on the cost of a unit of inventory (based on the cost of a unit of goods) should be used by those who work with goods (raw materials or materials) that have a high value and a certain uniqueness. This is, for example, expensive industrial equipment, products made from precious stones, etc.

The average cost method is used for a large number of goods (raw materials) and significant sales volumes (retail). It is difficult to use other methods in this case due to significant time costs.

The valuation method based on the cost of recent acquisitions (LIFO) is beneficial if the cost of goods (work, services) sold is constantly growing (for example, in conditions of inflation). In such a situation, the use of the LIFO method will increase material costs (the cost of purchasing goods), which will reduce the tax base.

The valuation method based on the cost of the first acquisitions (FIFO) is advisable to use if there is a constant trend towards a decrease in the cost of goods (works, services) sold.

According to the changes made to PBU 5/01 by order of the Ministry of Finance of Russia dated March 26, 2007 No. 26 n., from January 1, 2008, the LIFO method is not used in accounting when releasing inventories (including purchased goods) into production. Therefore, if an organization wants to bring accounting and tax accounting closer together, then in the accounting policy for tax purposes it is necessary to fix the same method that is used in accounting.

In paragraph 1 of Art. 259 of the Tax Code of the Russian Federation provides for two methods of calculating depreciation: linear and non-linear.

The essence of the linear method is that the amount of depreciation accrued for one month in relation to an object of depreciable property is determined as the product of its original (replacement) cost and the depreciation rate determined for this object (p. 259.1 of the Tax Code of the Russian Federation). This is the simplest (though not the most cost-effective) method of depreciation. The cost of depreciable property is transferred to expenses for the purposes of calculating corporate income tax evenly. When applying this method, depreciation is calculated separately for each item of depreciable property.

Features of the use of the non-linear depreciation method are prescribed in Art. 259.2 Tax Code of the Russian Federation. This method allows you to transfer a large part of the cost of depreciable property to expenses for tax accounting purposes at the beginning of its useful life.

When applying this method, depreciation is accrued not for each item of depreciable property, but for each depreciation group or subgroup. For these purposes, when the taxpayer uses the non-linear method, the total balance of depreciation groups (subgroups) is formed as the total cost of objects included in each depreciation group (subgroup).

For buildings, structures, transmission devices and intangible assets included in the eighth to tenth depreciation groups, depreciation can only be calculated using the straight-line method. This rule is enshrined in paragraph 3 of Art. 259 of the Tax Code of the Russian Federation. The eighth to tenth depreciation groups include property with a useful life of over 20 years.

For all other taxpayer assets, only the depreciation method specified in its accounting policies can be used.

Currently, the method of calculating depreciation can be changed. Changes are allowed from the beginning of the next tax period. In this case, the taxpayer has the right to switch from the non-linear to the linear method of calculating depreciation no more than once every five years (clause 1 of Article 259 of the Tax Code of the Russian Federation).

A single depreciation calculation method must be used for all depreciable assets of the company (with the exception of the eighth to tenth depreciation groups).

If the total balance of a depreciation group (subgroup) becomes less than 20,000 rubles, in the month following the month when the specified value was reached, if during this time the total balance of the corresponding depreciation group (subgroup) has not increased as a result of the commissioning of facilities depreciable property, the taxpayer has the right to liquidate the specified group (subgroup), and the value of the total balance is attributed to non-operating expenses of the current period (Article 259.2, clause 12 of the Tax Code of the Russian Federation).

According to paragraph 9 of Art. 258 of the Tax Code of the Russian Federation, the taxpayer has the right to include in the expenses of the reporting (tax) period expenses for capital investments in the amount of no more than 10% (no more than 30% in relation to fixed assets belonging to the third to seventh depreciation groups) of the original cost of fixed assets (for excluding fixed assets received free of charge). This opportunity is also provided for expenses incurred in cases of completion, additional equipment, modernization, reconstruction, technical re-equipment, and partial liquidation of fixed assets.

This rule does not apply to property received by the organization from the founders, and to fixed assets that are not depreciable property.

6.Creation of reserves.

Organizations that recognize income and expenses from the sale of goods (works, services) on an accrual basis can create reserves for future expenses. The creation of reserves allows certain types of costs to be evenly included in expenses for the purposes of calculating income tax.

In the accounting policy for tax purposes, it is necessary to determine what reserves the organization will create. In accordance with the norms of Chapter 25 of the Tax Code of the Russian Federation, an organization can create reserves:

for the upcoming payment of vacations to employees, payment of annual remuneration for length of service (Article 324.1 of the Tax Code of the Russian Federation);

upcoming repairs of fixed assets (Article 260 of the Tax Code of the Russian Federation);

warranty repairs and warranty service (Article 267 of the Tax Code of the Russian Federation);

formation of expenses for doubtful debts (Article 266 of the Tax Code of the Russian Federation);

upcoming expenses allocated for purposes ensuring social protection of disabled people (Article 267.1 of the Tax Code of the Russian Federation).

The tax amount at the end of the tax period is determined by the taxpayer independently. A taxpayer paying income tax has the right to choose one of two options for making advance tax payments during the tax period.

Taxpayers must pay an advance payment every month (by the 28th). Moreover, the procedure for calculating this payment depends on the quarter in which it is calculated. Thus, in the 1st quarter, the monthly payment is accepted equal to the monthly payment that was paid in the 4th quarter of the previous year (paragraph 3, paragraph 2, article 286 of the Tax Code of the Russian Federation). In the 2nd quarter, the amount of the monthly payment will be equal to one third of the amount of tax paid, respectively, in the 1st quarter (paragraph 3, paragraph 2, article 286 of the Tax Code of the Russian Federation). And in the 3rd and 4th quarters, the monthly advance payment is determined as one third of the difference between the tax amounts for the two previous quarters. That is, for the 3rd quarter, the calculation formula will be as follows: monthly advance payment = (amount of tax for the 2nd quarter - amount of tax for the 1st quarter)/3. And for the 4th quarter it’s like this: monthly advance payment = (amount of tax for the 3rd quarter - amount of tax for the 2nd quarter)/3.

As you can see, the calculation of the monthly advance payment involves such an indicator as the amount of tax for the quarter. Here we must remember that it is not necessarily equal to the amount obtained by adding up the monthly advance payments. The fact is that the amount of tax for the quarter is determined based on the profit actually received for the quarter. Accordingly, this amount is transferred after the end of the quarter (before the 28th of the next month). Advance payments made during the quarter are offset, and accordingly only the difference is paid to the budget. If this difference turns out to be negative, then the organization will have an overpayment of tax, which can be returned or offset by submitting a corresponding application to the inspectorate (Article 78 of the Tax Code of the Russian Federation).

An alternative to the above option is to transfer monthly payments, which are calculated based on the actual profit received. With this method of paying income tax, the accountant must monthly monitor the real results of the organization’s work, determining the profit for the past period on an accrual basis. And from this profit the amount of tax advance is determined every month. That is, the payment in this case is determined by the formula: advance payment = (advance payments for previous months of the tax period - cumulative profit) x tax rate. This amount must be transferred to the budget by the 28th of the next month. In this case, no further payments need to be made to the budget (i.e. there are no quarterly payments).

You can switch to the second method of paying advance payments only after notifying the tax office no later than December 31 of the year preceding the tax period in which the transition to this advance payment system will take place.

At the same time, organizations whose sales revenues over the previous four quarters do not exceed an average of 10,000,000 rubles. for each quarter, budgetary institutions and some other categories of taxpayers pay only quarterly advance payments based on the results of the reporting period (clause 3 of article 286 of the Tax Code of the Russian Federation).

The taxpayer's choice regarding payment of income tax at the location of the separate divisions is provided by the provisions of Art. 288 Tax Code of the Russian Federation.

Firstly, if a taxpayer has several separate divisions on the territory of one constituent entity of the Russian Federation, he may not distribute profits to each of these divisions. In this case, the organization must independently select a separate division through which the tax will be paid to the budget of this subject of the Russian Federation.

The amount of tax payable to the regional budget is formed on the basis of the share of profit calculated from the totality of indicators of separate divisions located on the territory of this constituent entity of the Russian Federation.

Secondly, the tax at the location of a separate division is calculated from the share of profit attributable to this division. The share is defined as the arithmetic average of the share of the average number of employees (or labor costs) and the share of the residual value of depreciable property of this separate division, respectively, in the average number of employees (or labor costs) and the residual value of depreciable property for the organization as a whole.

The taxpayer must make a choice: will he use the average headcount indicator or the indicator of labor costs. In this case, the selected indicator must remain unchanged throughout the entire tax period.

2. Accounting policy for tax purposes as a tool for the tax planning system

2.1 The essence of tax planning

accounting policy taxation profit

Comprehensive and targeted adoption by the taxpayer of measures aimed at fully using the totality of all tax optimization methods (both prospective and current) is carried out on the basis of tax planning. Tax planning refers to the purposeful activity of the taxpayer, which consists of determining the planned values of tax payments taking into account optimization schemes. The task of tax planning is to organize the taxation system to achieve maximum financial results at minimum costs. Comprehensive tax planning is carried out within the framework of tax consulting and is part of financial planning for an enterprise. Tax planning involves optimizing taxation in general, developing situational schemes for optimizing tax payments, organizing a taxation system for timely analysis of the tax consequences of various management decisions. Planning tax payments as part of tax planning will allow businesses to more effectively manage available resources. The main principles of tax planning are:

the legality of all methods and methods of tax optimization;

cost-effectiveness of implementing tax optimization schemes;

an individual approach to the activities and characteristics of a particular taxpayer;

Complexity and versatility of application of the developed schemes and methods of taxation. The organization of tax planning consists of:

in a preliminary analysis of the financial and economic activities of the organization;

in the study of current legislation, research and analysis of tax problems of a particular taxpayer in order to identify the most promising areas of tax planning;

in the study of schemes for optimizing the taxation of partners and competitors in specific types of activities, as well as the application of the most profitable methods of taxation in the enterprise.

Optimizing the taxation of an enterprise, developing separate tax minimization schemes in relation to a specific type of activity or a certain organizational and legal form will reduce tax payments. The freed funds can be invested in business development. Tax planning is most effective at the stage of organizing a business, since it is advisable to initially competently approach the choice of the organizational and legal form, the place of registration of the enterprise, and the development of the organizational structure of the enterprise.

Organization of tax planning during the functioning of an enterprise is necessary when formalizing contractual relations with suppliers and customers, carrying out business transactions, etc.

Tax planning is an integral part of the process of creation, reorganization, liquidation of an enterprise, transformation, merger, etc.

Tax planning is a series of activities aimed at reducing tax payments. These activities consist, first of all, of structuring the business and developing legal and tax schemes for the legal optimization of income tax and VAT. Unlike tax evasion, tax planning is a completely legal means of keeping the money you earn.

2.2 Accounting policy as a tax planning tool during the transition from a simplified taxation system to a general tax regime

The transition of organizations from a simplified taxation system to a general tax regime is a complex process due to exceeding the restrictions specified in Art. 346.12 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), as well as a voluntary refusal to apply a special tax regime.

By returning from the simplified taxation system to the general tax regime, an organization can reduce the tax burden by using:

“gaps” in tax legislation;

tax benefits;

change in the type of activity of the organization;

accounting options reflected in the accounting policies;

Let's look at the first and fourth methods of tax planning. In connection with the changes made by Federal Law No. 158-FZ of July 22, 2008 to the Tax Code of the Russian Federation, the question arises about the legality of changing the method of calculating depreciation for fixed assets that are not depreciated during the application of the general tax regime, having a residual value, not in the full amount taken into account as expenses when calculating the single tax during the period of application of the simplified taxation system.

In paragraph 3 of Art. 346.25 of the Tax Code of the Russian Federation says the following: if an organization switches from a simplified tax system to a general tax regime and has fixed assets, the costs of acquisition (construction, production, creation, etc.) of which were incurred during the period of application of the general regime before the transition to the simplified tax system, are not fully transferred to costs during the period of application of the simplified tax system, in tax accounting on the date of transition the residual value of these objects is determined by reducing the residual value determined on the date of transition to the simplified tax system by the amount of expenses determined for the period of application of the simplified tax system.

On the date the organization returns to the general taxation regime, the residual value of fixed assets in tax accounting is calculated using the formula:

OSn2 = OSn1 - P,

where OSn2 is the residual value of fixed assets in tax accounting as of the date the organization returns to the general tax regime, rubles;

OSn1 - residual value of fixed assets determined as of the date of transition to the simplified taxation system, rub.;

R - the amount of expenses determined for the period of application of the simplified taxation system, rub.

Expenses determined for the period of application of the simplified taxation system are accepted for reporting periods in equal shares in the following order:

in relation to fixed assets with a useful life of up to 3 years inclusive - during the first calendar year of application of the simplified taxation system;

in relation to fixed assets with a useful life from 3 to 15 years inclusive, during the first calendar year of application of the simplified taxation system - 50% of the cost, the second calendar year - 30% of the cost and the third calendar year - 20% of the cost;

in relation to fixed assets with a useful life of over 15 years - during the first 10 years of application of the simplified taxation system in equal shares of the cost of fixed assets.

In the case of the acquisition of a fixed asset during the period of application of the simplified taxation system (regardless of the applied object of taxation), upon transition to the general taxation system, the residual value for them is not determined in tax accounting.

Thus, on the date of transition from the simplified taxation system to the general tax regime of the organization, it is necessary to approve an order on accounting policies and reflect in it information about the depreciation method in tax accounting.

The method of calculating depreciation (linear or non-linear) is established by the taxpayer independently in relation to all objects of depreciable property. For buildings, structures, and transmission devices included in the eighth to tenth depreciation groups, only the linear depreciation method should be used. The Tax Code of the Russian Federation allows organizations to change the method of calculating depreciation from the beginning of the next tax period. At the same time, the taxpayer has the right to switch from the non-linear method to the linear method of calculating depreciation no more than once every five years, but the Tax Code of the Russian Federation does not limit the number of transitions from the linear method to the non-linear method.

The issue of transition from a non-linear method of calculating depreciation to a linear one and, conversely, when returning an organization from a simplified taxation system to a general tax regime is not regulated by law.

Let's consider two situations when, returning from the simplified taxation system to the general tax regime, an organization (see table):

) does not change the method of calculating depreciation that was in effect before the transition to a simplified taxation system;

) changes the method of calculating depreciation. With the non-linear method, the amount of depreciation will be:

where A is the amount of depreciation accrued for one month for the corresponding depreciation group (subgroup); - the total balance of the corresponding depreciation group (subgroup); - the depreciation rate for the corresponding depreciation group (subgroup).

Calculation of the residual value (OSn2) of fixed assets on the date of return from the simplified taxation system to the general tax regime (commissioning time - 05/17/2007; useful life - 40 months; date of transition from the general tax regime to the simplified taxation system - 01/01. 2008; date of return from the simplified taxation system to the general tax regime - 04/01/2010; initial cost - 700,000 rubles)

Characteristics of an object of fixed assetsMethod of calculating depreciation in tax accountinglinearnonlinearAmount of depreciation for the period of application of the general taxation regime, rub.122,500,232,370Residual value (OSn1) on the date of transition from the general taxation regime to the simplified taxation system, rub.577,500,467,630Amount of expenses (P) for the first year application of the simplified taxation system, RUB 288 750233 810 Amount of expenses (P) for the second year of application of the simplified taxation system, RUB 173 250140 290 Amount of expenses (P) for the third year of application of the simplified taxation system, RUB 28 87523 380 Total expenses (P) during application of the simplified taxation system, rub. 490 875397 480 Residual value (OSn2) as of the date of return from the simplified taxation system to the general taxation regime, rub. 86 62570 150 The total balance of each depreciation group (subgroup) is reduced monthly by the amount of depreciation accrued for this group (subgroup). If the total balance of a depreciation group (subgroup) is less than 20,000 rubles, the taxpayer has the right to liquidate the specified group (subgroup), and the value of the total balance is attributed to non-operating expenses of the current period.

In our example, the depreciation rate for the third depreciation group is 5.6%. Let us determine the amount of depreciation until the date of transition to the simplified taxation system for June - December 2007:

A1 = 700,000 x 0.056 = 39,200 rubles;

A2 = (700,000 - 39,200) x 0.056 = 37,005 rubles;

A3 = (700,000 - 39,200 - 37,005) x 0.056 = 34,932 rubles;

A4 = (700,000 - 39,200 - 37,005 - 34,932) x 0.056 = 32,976 rubles;

A5 = (700,000 - 39,200 - 37,005 - 34,932 - 32,976) x 0.056 = 31,130 rubles;

A6 = (700,000 - 39,200 - 37,005 - 34,932 - 32,976 - 31,130) x 0.056 = 29,386 rubles;

A7 = (700,000 - 39,200 - 37,005 - 34,932 - 32,976 - 31,130 - 29,386) x 0.056 = 27,741 rub.

The total amount of depreciation for the period of application of the general tax regime will be 232,370 rubles, the residual value of fixed assets will be 467,630 rubles.

As you can see, in this situation, if an organization, after returning to the general tax regime, continues to use the same method of calculating depreciation as before the transition to a simplified taxation system - linear (non-linear), then in tax accounting the residual value of fixed assets when using the linear method will be 86,625 rubles, with non-linear - 70,150 rubles.

Consequently, the linear method of calculating depreciation is beneficial for the organization not only when applying the simplified taxation system, since the savings on the single tax amount to 14,009 rubles. (490,875 - 397,480) x 15%, but also after its return to the general tax regime, since the profit tax savings amount to 3,295 rubles. (86,625 - 70,150) x 20%.

When applying the non-linear method: for the first month, an amount of 3928 rubles will be charged to expenses. (70,150 x 0.056), in the second month - 3,708 rubles. ((70 150 - 3928) x 0.056), in the third month - 3501 rubles, in the fourth - 3305 rubles, in the fifth - 3120 rubles, in the sixth - 2945 rubles. etc.

After six months, the residual value will be equal to RUB 49,643. (70,150 - 20,507). Consequently, with the non-linear method, for the remaining 6 months of useful use of the object, the organization will not be able to write off its entire residual value. Write off the residual value of the object in the amount of less than 20,000 rubles. It will be possible only for the 21st month.

As can be seen, the useful life when applying the non-linear method is extended and, in comparison with the useful life of a given object in the group under consideration, using the linear method it becomes more than 15 months.

As noted earlier, the organization has the right to change the method of calculating depreciation from the beginning of the next tax period.

Let's consider the second situation when, after returning to the general tax regime, the organization changes the depreciation method from non-linear to linear. When switching from a non-linear to a linear method of calculating depreciation, you should calculate the new residual value of fixed assets:

S x (1 - 0.01 x k),

where Sn is the residual value of the object after n months after its inclusion in the corresponding depreciation group (subgroup); - the initial (replacement) cost of the object; - the depreciation rate (including taking into account the increasing factor) applied to the group (subgroup); - the number of full months that have passed from the day the object was included in the depreciation group (subgroup) until the day it was excluded from this group (subgroup).

The initial (replacement) cost of the object will be: = 700,000 x (1 - 0.01 x 5.6) = 700,000 x 0.708 = 495,600 rubles.

As you can see, when switching from a non-linear to a linear method of calculating depreciation at the time of returning from the simplified taxation system to the general tax regime, the new residual value of the object will be 495,600 rubles, and the amount of monthly expenses in the form of accrued depreciation in tax accounting will be 82,600 rubles. (RUB 495,600: 6 months), which is higher compared to depreciation costs calculated using the straight-line method.

The considered method of tax planning by changing the option of accounting for depreciation in the accounting policy for tax purposes will reduce income tax.

This method is quite risky, but it does not contradict paragraph 7 of Art. 3 of the Tax Code of the Russian Federation, according to which “all contradictions and ambiguities in acts of legislation on taxes and fees are interpreted in favor of the taxpayer.”

Conclusion

Accounting policy for tax purposes is a set of methods (methods) permitted by the Tax Code of the Russian Federation for determining income and (or) expenses, their recognition, assessment and distribution, as well as taking into account other indicators of the taxpayer’s financial and economic activities necessary for tax purposes.

If the Tax Code contains a direct rule that does not contain the right to choose, there is no need to repeat it in the accounting policy.

The accounting policy for tax purposes must be approved by the relevant order (instruction) of the head of the organization. Changes to the accounting policy can be made in two cases (Article 313 of the Tax Code of the Russian Federation):

1.if the organization decides to change its accounting methods;

2.if changes are made to the legislation on taxes and fees.

Profit represents income reduced by the amount of expenses associated with generating income.

In accordance with Chapter 25 of the Tax Code of the Russian Federation, an organization can determine the following points in its accounting policies:

.Method of recognition of income and expenses.

.The procedure for tax accounting of expenses that can be attributed simultaneously to several types of expenses with equal grounds.

.A method for evaluating raw materials and materials used in the production (manufacturing) of goods (performing work, providing services), as well as sold purchased goods.

.Methods for calculating depreciation.

.Using the right to liquidate a depreciation group.

.Use of the right to bonus depreciation.

.Creation of reserves.

.Procedure for calculating tax and advance payments.

.An indicator used to calculate the share of profit attributable to a separate division.

Tax planning refers to the purposeful activity of the taxpayer, which consists of determining the planned values of tax payments taking into account optimization schemes. Tax planning involves optimizing taxation in general, developing situational schemes for optimizing tax payments, organizing a taxation system for timely analysis of the tax consequences of various management decisions.

Planning tax payments as part of tax planning will allow businesses to more effectively manage available resources.

The transition of organizations from a simplified taxation system to a general tax regime is a complex process due to exceeding the restrictions specified in Art. 346.12 of the Tax Code of the Russian Federation, as well as voluntary refusal to apply a special tax regime.

On the date of transition from the simplified taxation system to the general tax regime of the organization, it is necessary to approve an order on accounting policies and reflect in it information about the depreciation method in tax accounting.

Bibliography

1.The Constitution of the Russian Federation.

2.Civil Code of the Russian Federation // SPS “ConsultantPlus”.

.Tax Code of the Russian Federation Parts I and II. // SPS “ConsultantPlus”.

4.Federal Law dated November 23, 1996 No. 129-FZ “On Accounting” as amended on June 30, 2004.

.Federal Law of the Russian Federation of July 27, 2006 No. 137-FZ “On amendments to Part One and Part Two of the Tax Code of the Russian Federation and to certain Legislative Acts of the Russian Federation in connection with the implementation of measures to improve tax administration”

.Decree of the Government of the Russian Federation “On the Classification of fixed assets included in depreciation groups” dated January 1, 2002 No. 1.

.Accounting Regulations “Accounting for Inventories” PBU 5/01, approved by order of the Ministry of Finance of the Russian Federation dated 06/09/2001, No. 44n.

.PBU 1/98 “Accounting policy of the organization” was approved by order of the Ministry of Finance of the Russian Federation dated December 9, 1998 No. 60 no.

.Accounting Regulations “Accounting Statements of an Organization”, approved by Order of the Ministry of Finance of the Russian Federation dated 07/06/1999 43N (PBU 4/99).

.Regulations on accounting and reporting in the Russian Federation (as amended by order of the Ministry of Finance of the Russian Federation dated March 24, 2000 No. 31n).

.Accounting Regulations “Accounting for Fixed Assets” (PBU 6/01), approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n.

.Accounting Regulations “Organization Expenses” (PBU 10/99), approved by Order of the Ministry of Finance of the Russian Federation dated 05/06/99 No. 33n.

.Regulations on accounting and reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n.

.Accounting regulations “Accounting for calculations of income tax of organizations” (PBU 18/02), approved by Order of the Ministry of Finance of the Russian Federation dated November 19, 2002 No. 114 n (as amended by Order of the Ministry of Finance dated February 11, 2008 No. 23 n, dated October 25, 2010 No. 132n).

.Information letter of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 No. 98, paragraph 8 “Review of the practice of resolving cases by arbitration courts related to the application of certain provisions of Chapter 25 of the Tax Code of the Russian Federation.”

.Babaev Yu.A. Accounting theory. Textbook for universities. 3rd ed. - M.: TK Velby, 2007. - 256 p.

.Veshunova, N.L. Accounting and tax accounting: textbook / N.L. Veshhunova. - 3rd ed., revised. and additional - M.: Prospekt, 2008. - 843 p.

.Vladimirova, M.P. Taxes and taxation: textbook. manual for universities / M.P. Vladimirova. - M.: KNORUS, 2009. - 232 p.

.Vilkova E.S. Tax planning. Textbook. - M.: Yurayt, 2011. - 639.

.Endovitsky, D.A. Accounting and tax accounting in a small enterprise: textbook. manual for universities / D.A. Endovitsky, R.R. Rakhmatulina; edited by YES. Endovitsky. - 2nd ed., erased. - M.: KNORUS, 2007. - 256 p.

.Zhidkova E.Yu. Taxes, taxation: Textbook, 2nd ed., revised. and additional - M.: Eksmo, 2009. - 480 p.

.Zakirova E.Kh. Taxes and taxation: Textbook. - M.: MIEPM, 2010. - 198 p.

.Zakharyin V.R. Income tax. Complex issues of determining the tax base and paying taxes. Practical guide. - M.: Omega-L, 2006. 315 p.

.Milyakov N.V. Taxes and taxation: Textbook. - M.: Infra-M, 2009. - 520 p.

.Income tax and PBU 18/02: organization of tax accounting on the basis of accounting / Ed. Kasyanova G.Yu., M.: ABAC, 2010 - 128 p.

.Taxes and taxation in the Russian Federation: textbook. allowance / F.N. Owl. - M.: GrossMedia: ROSBUKH, 2009. - 424 p.

.Novoselov K.V. Income tax 2008-2009. 2nd ed., revised. and additional - M.: ICGroup, 2008. - 424 p.

.Novoselov K.V. Income tax 2008-2009/ ed. edited by Krutyakova T.L. Textbook, 2nd ed., revised. and additional - M.: IC Group, 2009. - 237 p.

.Panskov V.G. Taxes and taxation: theory and practice: Textbook for universities. - M.: Yurayt, 2010. - 688 p.

.Financial results: accounting and tax accounting: textbook. allowance / L.N. Bulavin and others - M.: Finance and Statistics, 2009. - 321 p.

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Introduction

The purpose of writing this course work is a detailed study of the elements of accounting policies for the purposes of taxation of corporate profits.

To achieve this goal, the following tasks must be completed:

Reveal the essence of accounting policy for tax purposes;

Describe the elements of accounting policy for profit tax purposes;

Consider accounting policy for tax purposes as a tax planning tool during the transition from a simplified taxation system to a general tax regime.

The subject of the study is the relationship between the state and the taxpayer when collecting income tax.

The object of the study is the regulations governing the formation of accounting policies for profit tax purposes.

During the research process, general scientific methods were used: analysis and synthesis, comparison, induction and deduction.

The theoretical basis for writing the work was legislative and regulatory acts, sources of scientific literature, as well as articles in periodicals.

1. Elements of accounting policies for income tax purposes

1.1 The essence of accounting policies for tax purposesand cases of its change

Almost every taxpayer has to choose one tax option or another. The decision in favor of the choice made should be documented.

Changes to the accounting policy can be made in two cases (Article 313 of the Tax Code of the Russian Federation):

1.2 Main elements of accounting policy for profit tax purposes

1. Method of recognizing income and expenses for profit tax purposes.

With the cash method of determining income and expenses, advance payment for goods is taken into account when determining the tax base for income tax.

2. A method for assessing raw materials and supplies used in the production (manufacturing) of goods (performing work, providing services), as well as sold purchased goods.

Valuation method based on the cost of a unit of inventory (goods);

Average cost valuation method;

Valuation method based on the cost of the first acquisitions (FIFO);

Valuation method based on the cost of recent acquisitions (LIFO).

The average cost method is used for a large number of goods (raw materials) and significant sales volumes (retail). It is difficult to use other methods in this case due to significant time costs.

The valuation method based on the cost of the first acquisitions (FIFO) is advisable to use if there is a constant trend towards a decrease in the cost of goods (works, services) sold.

3. Methods of calculating depreciation.

In paragraph 1 of Art. 259 of the Tax Code of the Russian Federation provides for two methods of calculating depreciation: linear and non-linear.

For all other taxpayer assets, only the depreciation method specified in its accounting policies can be used.

A single depreciation calculation method must be used for all depreciable assets of the company (with the exception of the eighth to tenth depreciation groups).

4. Use of the right to liquidate the depreciation group.

5. Use of the right to bonus depreciation.

This rule does not apply to property received by the organization from the founders, and to fixed assets that are not depreciable property.

6. Creation of reserves.

For the upcoming payment of vacations to employees, payment of annual remuneration for length of service (Article 324.1 of the Tax Code of the Russian Federation);

Upcoming repairs of fixed assets (Article 260 of the Tax Code of the Russian Federation);

Warranty repairs and warranty service (Article 267 of the Tax Code of the Russian Federation);

Formation of expenses for doubtful debts (Article 266 of the Tax Code of the Russian Federation);

Upcoming expenses allocated for purposes ensuring social protection of disabled people (Article 267.1 of the Tax Code of the Russian Federation).

7. Procedure for calculating tax and advance payments.

8. An indicator used to calculate the share of profit attributable to a separate division.

The taxpayer's choice regarding payment of income tax at the location of the separate divisions is provided by the provisions of Art. 288 Tax Code of the Russian Federation.

2. Accounting policy for tax purposes as a tool of the tax planning system

2.1 The essence of tax planning

accounting policy taxation profit

The legality of all methods and methods of tax optimization;

Cost-effectiveness of implementing tax optimization schemes;

Individual approach to the activities and characteristics of a particular taxpayer;

Complexity and versatility of application of the developed schemes and methods of taxation. The organization of tax planning consists of:

In a preliminary analysis of the financial and economic activities of the organization;

In the study of current legislation, research and analysis of the tax problems of a particular taxpayer in order to identify the most promising areas of tax planning;

In the study of schemes for optimizing the taxation of partners and competitors in specific types of activities, as well as the application of the most profitable methods of taxation in the enterprise.

Organization of tax planning during the functioning of an enterprise is necessary when formalizing contractual relations with suppliers and customers, carrying out business transactions, etc.

Tax planning is an integral part of the process of creation, reorganization, liquidation of an enterprise, transformation, merger, etc.

2.2 Accounting policy as a tax planning tool during the transition from a simplified taxation system to a general tax regime

By returning from the simplified taxation system to the general tax regime, an organization can reduce the tax burden by using:

- “gaps” in tax legislation;

Tax benefits;

Changing the type of activity of the organization;

Accounting options reflected in the accounting policies;

On the date the organization returns to the general taxation regime, the residual value of fixed assets in tax accounting is calculated using the formula:

OSn2 = OSn1 - P,

where OSn2 is the residual value of fixed assets in tax accounting as of the date the organization returns to the general tax regime, rubles;

OSn1 - residual value of fixed assets determined as of the date of transition to the simplified taxation system, rub.;

R - the amount of expenses determined for the period of application of the simplified taxation system, rub.

Expenses determined for the period of application of the simplified taxation system are accepted for reporting periods in equal shares in the following order:

In relation to fixed assets with a useful life of up to 3 years inclusive - during the first calendar year of application of the simplified taxation system;

In relation to fixed assets with a useful life from 3 to 15 years inclusive, during the first calendar year of application of the simplified taxation system - 50% of the cost, the second calendar year - 30% of the cost and the third calendar year - 20% of the cost;

In relation to fixed assets with a useful life of over 15 years - during the first 10 years of application of the simplified taxation system in equal shares of the cost of fixed assets.

Let's consider two situations when, returning from the simplified taxation system to the general tax regime, an organization (see table):

1) does not change the method of calculating depreciation that was in effect before the transition to a simplified taxation system;

2) changes the method of calculating depreciation. With the non-linear method, the amount of depreciation will be:

where A is the amount of depreciation accrued for one month for the corresponding depreciation group (subgroup);

B - total balance of the corresponding depreciation group (subgroup);

k is the depreciation rate for the corresponding depreciation group (subgroup).

Characteristics of the fixed asset item	Method of calculating depreciation in tax accounting
	linear	nonlinear
Amount of depreciation for the period of application of the general taxation regime, rub.
Residual value (OSn1) as of the date of transition from the general taxation regime to the simplified taxation system, rub.
Amount of expenses (P) for the first year of application of the simplified taxation system, rub.
Amount of expenses (P) for the second year of application of the simplified taxation system, rub.
Amount of expenses (P) for the third year of application of the simplified taxation system, rub.
Total expenses (P) during the application of the simplified taxation system, rub.
Residual value (OSn2) on the date of return from the simplified taxation system to the general taxation regime, rub.

The total balance of each depreciation group (subgroup) is reduced monthly by the amount of depreciation accrued for this group (subgroup). If the total balance of a depreciation group (subgroup) is less than 20,000 rubles, the taxpayer has the right to liquidate the specified group (subgroup), and the value of the total balance is attributed to non-operating expenses of the current period.

A1 = 700,000 x 0.056 = 39,200 rubles;

A2 = (700,000 - 39,200) x 0.056 = 37,005 rubles;

A3 = (700,000 - 39,200 - 37,005) x 0.056 = 34,932 rubles;

A4 = (700,000 - 39,200 - 37,005 - 34,932) x 0.056 = 32,976 rubles;

A5 = (700,000 - 39,200 - 37,005 - 34,932 - 32,976) x 0.056 = 31,130 rubles;

A6 = (700,000 - 39,200 - 37,005 - 34,932 - 32,976 - 31,130) x 0.056 = 29,386 rubles;

A7 = (700,000 - 39,200 - 37,005 - 34,932 - 32,976 - 31,130 - 29,386) x 0.056 = 27,741 rub.

The total amount of depreciation for the period of application of the general tax regime will be 232,370 rubles, the residual value of fixed assets will be 467,630 rubles.

As noted earlier, the organization has the right to change the method of calculating depreciation from the beginning of the next tax period.

Sn = S x (1 - 0.01 x k),

where Sn is the residual value of the object after n months after its inclusion in the corresponding depreciation group (subgroup);

S is the initial (replacement) cost of the object;

k - depreciation rate (including taking into account the increasing factor) applied to the group (subgroup);

n is the number of full months that have passed from the day the object was included in the depreciation group (subgroup) to the day it was excluded from this group (subgroup).

The initial (replacement) cost of the object will be:

Sn = 700,000 x (1 - 0.01 x 5.6) = 700,000 x 0.708 = 495,600 rub.

The considered method of tax planning by changing the option of accounting for depreciation in the accounting policy for tax purposes will reduce income tax.

Conclusion

If the Tax Code contains a direct rule that does not contain the right to choose, there is no need to repeat it in the accounting policy.

1. if the organization decides to change the accounting methods used;

2. if changes are made to the legislation on taxes and fees.

Profit represents income reduced by the amount of expenses associated with generating income.

In accordance with Chapter 25 of the Tax Code of the Russian Federation, an organization can determine the following points in its accounting policies:

1. Method of recognition of income and expenses.

2. The procedure for tax accounting of expenses that, with equal grounds, can be attributed simultaneously to several types of expenses.

3. A method for assessing raw materials and materials used in the production (manufacturing) of goods (performing work, providing services), as well as sold purchased goods.

4. Methods of calculating depreciation.

5. Use of the right to liquidate the depreciation group.

6. Use of the right to bonus depreciation.

7. Creation of reserves.

8. Procedure for calculating tax and advance payments.

9. An indicator used to calculate the share of profit attributable to a separate division.

Planning tax payments as part of tax planning will allow businesses to more effectively manage available resources.

The transition of organizations from a simplified taxation system to a general tax regime is a complex process due to exceeding the restrictions specified in Art. 346.12 of the Tax Code of the Russian Federation, as well as voluntary refusal to apply a special tax regime.

Bibliography

1. Constitution of the Russian Federation.

2. Civil Code of the Russian Federation // SPS “ConsultantPlus”.

3. Tax Code of the Russian Federation Parts I and II. // SPS “ConsultantPlus”.

4. Federal Law dated November 23, 1996 No. 129-FZ “On Accounting” as amended on June 30, 2004.

5. Federal Law of the Russian Federation of July 27, 2006 No. 137-FZ “On amendments to Part One and Part Two of the Tax Code of the Russian Federation and to certain Legislative Acts of the Russian Federation in connection with the implementation of measures to improve tax administration”

6. Decree of the Government of the Russian Federation “On the Classification of fixed assets included in depreciation groups” dated January 1, 2002 No. 1.

7. PBU 1/98 “Accounting policy of the organization” was approved by order of the Ministry of Finance of the Russian Federation dated December 9, 1998 No. 60 no.

8. Accounting regulations “Accounting for inventories” PBU 5/01, approved by order of the Ministry of Finance of the Russian Federation dated 06/09/2001, No. 44n.

9. PBU 1/98 “Accounting policy of the organization” was approved by order of the Ministry of Finance of the Russian Federation dated December 9, 1998 No. 60 no.

10. Accounting Regulations “Accounting Statements of an Organization”, approved by Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 43N (PBU 4/99).

11. Regulations on accounting and reporting in the Russian Federation (as amended by order of the Ministry of Finance of the Russian Federation dated March 24, 2000 No. 31n).

12. Accounting regulations “Accounting for fixed assets” (PBU 6/01), approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n.

13. Accounting provisions “Expenses of the organization” (PBU 10/99), approved by Order of the Ministry of Finance of the Russian Federation dated 05/06/99 No. 33n.

14. Regulations on accounting and reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n.

15. Accounting provisions “Accounting for calculations of income tax of organizations” (PBU 18/02), approved by Order of the Ministry of Finance of the Russian Federation dated November 19, 2002 No. 114 n (as amended by Order of the Ministry of Finance dated February 11, 2008 No. 23 n, dated October 25 .2010 No. 132n).

16. Information letter of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 No. 98, paragraph 8 “Review of the practice of resolving cases by arbitration courts related to the application of certain provisions of Chapter 25 of the Tax Code of the Russian Federation.”

17. Babaev Yu.A. Accounting theory. Textbook for universities. 3rd ed. - M.: TK Velby, 2007. - 256 p.

18. Veshchunova, N.L. Accounting and tax accounting: textbook / N.L. Veshhunova. - 3rd ed., revised. and additional - M.: Prospekt, 2008. - 843 p.

19. Vladimirova, M.P. Taxes and taxation: textbook. manual for universities / M.P. Vladimirova. - M.: KNORUS, 2009. - 232 p.

20. Vilkova E.S. Tax planning. Textbook. - M.: Yurayt, 2011. - 639.

21. Endovitsky, D.A. Accounting and tax accounting in a small enterprise: textbook. manual for universities / D.A. Endovitsky, R.R. Rakhmatulina; edited by YES. Endovitsky. - 2nd ed., erased. - M.: KNORUS, 2007. - 256 p.

22. Zhidkova E.Yu. Taxes, taxation: Textbook, 2nd ed., revised. and additional - M.: Eksmo, 2009. - 480 p.

23. Zakirova E.Kh. Taxes and taxation: Textbook. - M.: MIEPM, 2010. - 198 p.

24. Zakharyin V.R. Income tax. Complex issues of determining the tax base and paying taxes. Practical guide. - M.: Omega-L, 2006. 315 p.

25. Milyakov N.V. Taxes and taxation: Textbook. - M.: Infra-M, 2009. - 520 p.

26. Income tax and PBU 18/02: organization of tax accounting on the basis of accounting / Ed. Kasyanova G.Yu., M.: ABAC, 2010 - 128 p.

27. Taxes and taxation in the Russian Federation: textbook. allowance / F.N. Owl. - M.: GrossMedia: ROSBUKH, 2009. - 424 p.

28. Novoselov K.V. Income tax 2008-2009. 2nd ed., revised. and additional - M.: ICGroup, 2008. - 424 p.

29. Novoselov K.V. Income tax 2008-2009/ ed. edited by Krutyakova T.L. Textbook, 2nd ed., revised. and additional - M.: IC Group, 2009. - 237 p.

30. Panskov V.G. Taxes and taxation: theory and practice: Textbook for universities. - M.: Yurayt, 2010. - 688 p.

31. Financial results: accounting and tax accounting: textbook. allowance / L.N. Bulavin and others - M.: Finance and Statistics, 2009. - 321 p.

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Accounting policy for income tax

Valuation of work in progress

Direct expenses refer to the expenses of the current reporting or tax period as products, works, and services are sold, in the cost of which they are taken into account in accordance with Art. 319 Tax Code of the Russian Federation. Thus, part of the direct costs will be recognized in the current reporting or tax period, and part of the direct costs should be attributed to work in progress, to the balance of finished products in the warehouse and to products shipped but not sold in the reporting or tax period.

Work in progress means products (work or services) that are partially completed, i.e. not having undergone all processing (manufacturing) operations provided for by the technological process. Work in progress includes completed but not accepted by the customer works and services. Work in progress also includes the remains of unfulfilled production orders and the remains of semi-finished products of own production.

In Art. 319 of the Tax Code of the Russian Federation does not prescribe rules for assessing work in progress. Currently, the taxpayer is obliged to independently develop a procedure for the distribution of direct expenses for work in progress and for products manufactured in the current month, work performed or services rendered. The developed procedure for the distribution of direct expenses should be prescribed in the accounting policy for tax purposes and applied for at least two tax periods. Thus, the organization has the right to use for tax accounting purposes the same procedure for assessing work in progress as in accounting.

Thus, in paragraph 64 of the Regulations on accounting and financial reporting in the Russian Federation, approved. By Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n, organizations are given the right to choose a method for assessing work in progress depending on their production or technological features:

According to actual or standard (planned) production cost;

By direct cost items;

At the cost of raw materials, materials and semi-finished products.

With a single production of products, work in progress can be taken into account according to actual expenses incurred.

Methods for assessing raw materials, materials and goods

To determine the amount of material expenses, the taxpayer in the accounting policy for profit tax purposes must establish a method for valuing raw materials used in the production of goods, performing work and providing services, and to determine the cost of purchasing goods - a method for valuing purchased goods during their sale.

Methods for assessing raw materials and materials are enshrined in clause 8 of Art. 254 Tax Code of the Russian Federation:

By cost per unit of inventory (product);

At average cost;

Based on the cost of recent acquisitions (LIFO).

Please note: tax legislation only lists possible assessment methods, but does not disclose their content in any way. Therefore, the rules for calculating the cost of goods, raw materials and materials using the specified methods should be sought in accounting standards, namely in PBU 5/01 “Accounting for inventories”, approved by Order of the Ministry of Finance of Russia dated 06/09/2001 N 44n.

However, in accordance with Order of the Ministry of Finance of Russia dated March 26, 2007 N 26n, from January 1, 2008, the LIFO method was excluded from PBU 5/01. It turns out a paradoxical situation: the LIFO method is in the Tax Code of the Russian Federation, but is not deciphered there in any way. In other areas of legislation, this method is no longer deciphered. Therefore, for now you need to use the decoding that was canceled in accounting.

Depreciation

In paragraph 1 of Art. 259 of the Tax Code of the Russian Federation provides for two methods of calculating depreciation: linear and non-linear.

For all other taxpayer assets, only the depreciation method specified in its accounting policies can be used.

A single depreciation calculation method must be used for all depreciable assets of the company (with the exception of the eighth to tenth depreciation groups).

However, the taxpayer must first decide whether he will benefit from bonus depreciation.

According to paragraph 9 of Art. 258 of the Tax Code of the Russian Federation, the taxpayer has the right to include in the expenses of the reporting (tax) period the costs of capital investments in the amount of no more than 10% of the original cost of fixed assets (with the exception of fixed assets received free of charge). This opportunity is also provided for expenses incurred in cases of completion, additional equipment, modernization, reconstruction, technical re-equipment, and partial liquidation of fixed assets.

This rule does not apply to property received by the organization from the founders, and to fixed assets that are not depreciable property.

If you decide to apply a depreciation bonus in relation to leased property, then the right to this will have to be proven in court (see Letter of the Ministry of Finance of Russia dated 03.03.2008 N 03-03-06/1/132 and Resolution of the Federal Antimonopoly Service of the East Siberian District dated 10.24.2007 N A33-5298/07-F02-8011/07 in case N A33-5298/07).

If the taxpayer will use bonus depreciation, he must record this in his tax accounting policy. Its percentage should also be set there - no more than 10%.

In addition, according to Letter of the Ministry of Finance of Russia dated November 17, 2006 N 03-03-04/1/779, the organization has the right to establish in its accounting policy a provision according to which bonus depreciation can be applied only to fixed assets that meet certain criteria (for example, the initial cost of which exceeds 1 million rubles).

The procedure for applying the straight-line depreciation method is prescribed in Art. 259.1 Tax Code of the Russian Federation.

The essence of the linear method is that the amount of depreciation accrued for one month in relation to depreciable property is determined as the product of its original (or replacement) cost and the depreciation rate determined for this object.

This is the simplest (though not the most cost-effective) method of depreciation. The cost of depreciable property is transferred to expenses for the purposes of calculating corporate income tax evenly. When applying this method, depreciation is calculated separately for each item of depreciable property.

Objects that are part of the taxpayer's depreciable property are taken into account in the total balance sheet of depreciation groups or subgroups at their original or residual value. In this case, the corresponding objects are included in depreciation groups or subgroups based on the useful life established when they were put into operation.

Used fixed assets acquired by the company are, for the purpose of determining the total balance, taken into account as part of the depreciation group or subgroup where they were included from the previous owner.

Every month, the total balance of depreciation groups or subgroups is reduced by the amount of depreciation accrued for this group or subgroup.

The depreciation rates applied for each depreciation group are not determined by the taxpayer independently. They are directly established in Art. 259.2 Tax Code of the Russian Federation.

The taxpayer's choice is not limited to only two methods of calculating depreciation.

In an order approving accounting policies for tax purposes, an organization may provide for the application of special coefficients to the basic depreciation rate. They are divided into increasing and decreasing ones.

Taxpayers have the right to apply a special increasing factor to the basic depreciation rate, but not higher than 2 in relation to:

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

Own depreciable fixed assets of taxpayers - agricultural organizations of industrial type (poultry farms, livestock complexes, fur-bearing state farms, greenhouse complexes);

Own depreciable fixed assets of taxpayers - organizations with resident status of an industrial-production special economic zone or a tourist-recreational special economic zone.

Taxpayers have the right to apply a special coefficient to the basic depreciation rate, but not higher than 3 in relation to depreciable fixed assets:

Taxpayers who are the subject of a financial lease agreement (leasing agreement), for whom these fixed assets must be accounted for in accordance with the terms of the financial lease agreement (leasing agreement);

Used only for scientific and technical activities.

In paragraph 4 of Art. 259.3 of the Tax Code of the Russian Federation contains a provision that allows depreciation to be calculated at reduced rates by decision of the head of the organization, enshrined in the accounting policy for tax purposes in the manner established for choosing the depreciation method used.

Note! Mandatory reduced depreciation rates for expensive cars and passenger minibuses have been abolished since January 1, 2009.

The accounting policy also needs to deal with the depreciation of property that has already been in use.

If a company uses the straight-line depreciation method, there are two possible options for determining its rate:

For used fixed assets, the depreciation rate is determined taking into account the service life of the property by the previous owners;

For used fixed assets, the depreciation rate is determined without taking into account the service life of the property by the previous owners.

Formation of reserves

The Tax Code of the Russian Federation provides taxpayers with the opportunity to regulate the amount of calculated corporate income tax by creating reserves. By forming a reserve, an organization increases the amount of its tax expenses in the current reporting or tax period, thereby deferring the payment of part of the profit tax to the future.

The nominal amount of tax payments remains unchanged, only the timing of payment of corporate income tax changes: they are moved to the following reporting periods. At the same time, the economic interest for the taxpayer is the effect of a decrease in the purchasing power of money over time. The fact is that the purchasing power of the same amount of money at a previous point in time, as a rule, is greater than at a subsequent point in time, so the later an organization transfers its funds in the form of taxes to the budget, the less real financial losses it suffers.

There are several such reserves in tax accounting:

For doubtful debts;

For warranty repairs;

Repair of fixed assets;

To pay for vacations and remuneration;

Upcoming expenses allocated for purposes ensuring social protection of people with disabilities.

All "tax" reserves have several common features.

Firstly, the ability to create reserves is a right, not an obligation, of the taxpayer.

Secondly, only enterprises that use the accrual method to calculate corporate income tax are given the right to form these reserves.

Thirdly, if the company has decided to create a reserve, the entire procedure for its formation must be approved in the accounting policy for tax purposes.

Fourthly, in order to avoid problems with the calculation of various temporary differences, it is advisable to create a reserve simultaneously in both accounting and tax accounting according to the rules of tax legislation, because There is no specific procedure for the formation of reserves in accounting.

Method of writing off retired securities as expenses

When selling or otherwise disposing of securities, the taxpayer has the right to independently choose one of three methods of writing off as expenses for tax purposes of the value of disposed securities:

At the cost of the first acquisitions (FIFO);

Per unit cost.

The chosen method is fixed in the tax accounting policy (clause 9 of article 280 of the Tax Code of the Russian Federation).

These methods apply to securities both traded and non-traded on the organized securities market.

However, you need to pay attention to the following. Firstly, the method of writing off the cost of disposed securities as a tax expense at unit cost can only be applied if the organization can accurately identify the securities being sold:

Or they have individually defined characteristics;

Or the accounting system and the terms of the transaction allow the organization to determine which specific securities it holds are being sold, and it can determine the value of these particular securities.

Secondly, the FIFO method can only be applied to similar securities, i.e. comparable in type, terms of circulation and type of income. In other words, one market quote (weighted average price of securities) applies to them.

The weighted average is the price of one security of a certain issuer, type, category (or type), determined as the quotient of dividing the total amount of all transactions with the specified security, completed through the trade organizer for a certain period of time, by the total number of securities for the specified transactions.

This leads to the fact that when carrying out transactions with securities, a taxpayer can choose the FIFO method only if he has at least two securities of the same issuer, of the same type and of the same category.

To determine the market price of a share, the taxpayer has two ways:

Invite an appraiser.

If an organization chooses the self-assessment route, the method used must be enshrined in the taxpayer's accounting policies. But the method should not be any, but provided for by the legislation of the Russian Federation.

In our opinion, despite the freedom of choice provided, organizations should still use the valuation method based on the value of the issuer's net assets per share. This assessment method is the simplest. Another method - based on a forecast of future income of the issuing enterprise - is much more complicated. And it will be very difficult for the taxpayer to apply it competently without the involvement of a specialist appraiser.

Method of recognizing expenses in the form of interest on loans and borrowings

The choice in this case is given to the taxpayer by the provisions of Art. 269 of the Tax Code of the Russian Federation.

There are two options for recognizing expenses.

Firstly, interest accrued on a debt obligation of any type is recognized as an expense, provided that its amount does not deviate significantly from the average level of interest charged on debt obligations issued in the same quarter on comparable terms. If the organization has switched to calculating monthly advance payments based on the actual profit received, the reporting period is taken not as a quarter, but as a month.

Debt obligations issued on comparable terms mean debt obligations issued in the same currency, for the same terms, in comparable amounts and against similar collateral. In turn, a significant deviation in the amount of accrued interest on a debt obligation is considered to be a deviation of more than 20% upward or downward from the average level of interest accrued on similar debt obligations issued in the same quarter (or month) on comparable terms.

Since the comparability criteria listed in Art. 269 of the Tax Code of the Russian Federation are not specific; when forming a tax accounting policy, it is advisable to independently establish clear boundaries for each of the listed criteria. For example, based on the materiality principle of 5%. The Ministry of Finance of Russia in Letter dated August 27, 2004 N 03-03-01-04/1/20 warns taxpayers: if they do not establish criteria for the comparability of debt obligations in their tax accounting policies, they will not be able to convincingly prove that certain debt obligations are comparable.

Secondly, the maximum amount of interest recognized as an expense is assumed to be equal to the refinancing rate of the Bank of Russia, increased by 1.1 times, when issuing a debt obligation in rubles, and equal to 15% for debt obligations in foreign currency.

The refinancing rate of the Bank of Russia means:

In relation to debt obligations that do not contain a condition on changing the interest rate during the entire term of the debt obligation - the refinancing rate of the Bank of Russia in effect on the date of raising funds;

For other debt obligations - the refinancing rate of the Bank of Russia, effective on the date of recognition of expenses in the form of interest.

Procedure for calculating income tax and advance payments

A taxpayer paying income tax has the right to choose one of two options for making advance tax payments during the tax period.

The first option is that based on the results of each reporting or tax period, the amount of the advance payment is calculated based on the income tax rate and the amount of profit subject to taxation, calculated on an accrual basis from the beginning of the tax period to the end of the reporting or tax period. During the reporting period, taxpayers calculate the amount of the monthly advance payment in accordance with Art. 286 Tax Code of the Russian Federation.

The second option assumes that monthly advance payments will be paid based on the actual profit received. In this case, the calculation of the amounts of advance payments must be made by the taxpayer based on the income tax rate and the amount of profit actually received, calculated on an accrual basis from the beginning of the tax period to the end of the corresponding month. In this case, the amount of advance payments to be paid to the budget is determined taking into account the previously accrued amounts of advance payments.

Distribution of profits between separate divisions

The taxpayer's choice regarding payment of income tax at the location of the separate divisions is provided by the provisions of Art. 288 Tax Code of the Russian Federation.

Accounting for the costs of acquiring rights to land plots

If a company acquires a land plot that is state or municipal property, on which buildings, structures, structures are located, or which is acquired for the purpose of capital construction of fixed assets, it must comply with the requirements of Art. 264.1 Tax Code of the Russian Federation.

In order for the costs of acquiring a plot to be recognized in the manner prescribed by Art. 264.1 of the Tax Code of the Russian Federation, an agreement for the purchase of a land plot must be concluded during the period from January 1, 2007 to December 31, 2011 (clause 5, article 5 of the Federal Law of December 30, 2006 N 268-FZ “On Amendments to Part One and Part second of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation").

To write off the costs of acquiring a land plot as tax expenses, legislators proposed two options.

Firstly, the amount of expenses can be recognized by the taxpayer evenly over a period established by him independently, but cannot be less than five years. If a land plot is acquired on an installment plan with a period of five years or more, expenses are recognized evenly over the period stipulated by the contract.

Secondly, the amount of expenses can be recognized by the organization gradually. In each reporting or tax period, an organization may include in expenses an amount not exceeding 30% of the tax base for the income tax of the previous tax period, until the entire amount is fully recognized. When calculating, the tax base of the previous tax period should be taken without taking into account the amount of expenses for the acquisition of rights to land plots for that period.

VAT accounting policy

Chapter 21 of the Tax Code of the Russian Federation does not give taxpayers as many opportunities to choose accounting policy options as Chapter. 25. Nevertheless, they exist. In addition, taxpayers need to think about the procedure for maintaining separate accounting if they have transactions that are not subject to VAT.

Procedure for maintaining separate accounting

For tax policy regarding the payment of VAT, this issue is the main one.

Separate asset accounting

In Art. 170 of the Tax Code of the Russian Federation there is a mechanism for calculating the proportion for refunding input VAT amounts, which applies simultaneously to both taxable and non-taxable transactions.

The proportion necessary for maintaining separate accounting is determined based on the cost of shipped goods, works or services, taxable or non-taxable in the total cost of goods, works or services shipped during the tax period. The period for determining the proportion is equal to the tax period, i.e. quarter.

If it is impossible to directly account for input VAT amounts, if they simultaneously relate to both taxable and non-taxable transactions, the tax is taken as a deduction or taken into account in the value of property in the proportion to which these assets are used in the production and sale of goods, works or services, taxable or non-taxable.

The procedure for calculating the proportion in tax legislation is clearly defined, without variations.

In the tax accounting policy, the taxpayer must specify the procedure for maintaining other separate accounting. The taxpayer is required to keep records in the following areas:

For goods, works, services used only for VAT-taxable transactions;

For goods, works, services used only for VAT-free transactions;

For goods, works and services used in both types of operations.

Separate accounting is necessary to separate one type of goods, work or services from another.

If an organization can clearly distinguish which goods, works or services are used for taxable and which are not subject to VAT transactions, accounting data can be used to maintain separate accounting. For example, in a company's operating chart of accounts, you can open separate subaccounts to account for assets used for different types of activities.

Taxable period

In paragraph 4 of Art. 170 of the Tax Code of the Russian Federation says: “The specified proportion is determined based on the cost of shipped goods (work, services), property rights, transactions for the sale of which are subject to taxation (exempt from taxation), in the total cost of goods (work, services), property rights shipped for tax period (italics by A.A.)." It is not specified which tax period we are talking about specifically.

Can a taxpayer determine the proportion under consideration for the current tax period based on data accumulated for the previous tax period?

The Russian Ministry of Finance objects to this. Letter dated June 20, 2008 N 03-07-11/232 states: to determine the proportion when calculating VAT amounts on purchased goods, works, services used for transactions, both taxable and non-taxable, it is necessary to take into account the data of the current tax period. However, the position of the Russian Ministry of Finance is not based on anything.

Subsequent use problem

According to paragraph 1 of Art. 172 of the Tax Code of the Russian Federation, in the general case, VAT amounts charged to the taxpayer upon the acquisition of goods, works, services and property rights on the territory of the Russian Federation are subject to deductions after the said goods (works, services), property rights have been registered and in the presence of relevant primary documents.

Thus, input VAT on the purchased batch of materials must be reimbursed in a lump sum.

However, very often the purchased material is not used in production immediately after its acquisition. What to do in this case?

This issue should be reflected in tax accounting policies.

There are three options.

Firstly, the taxpayer can defer the deduction of input VAT until the raw material or material is disposed of, because only then can it be determined whether it was used for a taxable or non-taxable activity.

The possibility of this option is confirmed by the Determination of the Supreme Arbitration Court of the Russian Federation dated 08.08.2008 N 9726/08. The Supreme Arbitration Court of the Russian Federation decided that the Tax Code of the Russian Federation does not contain a requirement for the deduction of VAT only during the period when assets are accepted for accounting and the impossibility of deducting input VAT in subsequent tax periods.

The only limitation in this case is the statute of limitations for filing taxes for deduction. It is three years from the end of the tax period in which the input VAT was charged to the taxpayer.

Secondly, you can refund the input VAT in full, and then, if necessary, restore the part that cannot be refunded.

Thus, the company claims for deduction all input VAT received from the supplier in the period of asset recording. And then, when this asset is disposed of for transactions not subject to VAT, it restores the corresponding amount of tax.

This possibility is confirmed by the Resolution of the Federal Antimonopoly Service of the Central District dated October 24, 2008 in case No. A35-812/08-C21. The Supreme Arbitration Court of the Russian Federation, in Ruling No. VAS-957/09 dated February 12, 2009, supported the court’s decision.

Thirdly, you can simply use the proportion specified in paragraph 4 of Art. 170 of the Tax Code of the Russian Federation, and nothing will be adjusted in the future. In other words, determine the proportion based on the revenue for the current tax period and, based on this proportion, deduct input VAT on assets registered in the same tax period.

Fourth, use the scheme proposed by the tax authorities: first calculate the conditional proportion in the period of acquisition of assets, distribute input VAT on its basis, and then, after it has been precisely established for which operations what part of these assets was spent, calculate the amount of input VAT subject to deduction, with absolute accuracy, submit an updated tax return, calculate and pay penalties.

The first two options are the most convenient. At the same time, they have judicial support.

Five percent limit

When applying paragraph 4 of Art. 170 of the Tax Code of the Russian Federation, the taxpayer is given the right to one more choice.

The fact is that an organization or entrepreneur may not apply the provisions of this paragraph to tax periods when the share of total costs for the production of goods, works, services or property rights, transactions for the sale of which are not subject to taxation, does not exceed 5% of the total total costs for production. And at the same time, all amounts of input VAT received in the specified tax period are subject to deduction.

Note! The application of this provision is a right and not an obligation of the taxpayer.

Different tax rates

The VAT tax legislation uses three different tax rates - 0, 10 and 18% (Article 164 of the Tax Code of the Russian Federation).

A 0% rate can be used by Russian exporting companies, as well as taxpayers providing services or performing work directly related to exports.

In other cases, rates of 10 and 18% apply.

When a taxpayer simultaneously engages in export operations and domestic operations, he needs to maintain separate accounting for input VAT.

In this case, all transactions are taxable, only the rates on them are different. Therefore, the procedure for maintaining separate accounting, prescribed in paragraph 4 of Art. 170 of the Tax Code of the Russian Federation is not applicable here.

At the same time, no other strictly established procedure for this case is provided for in tax legislation. Consequently, the taxpayer must specify the procedure for maintaining separate accounting in the tax policy.

For example, in paragraph 10 of Art. 165 of the Tax Code of the Russian Federation provides that the procedure for determining the amount of tax related to goods, works, services and property rights acquired for the production or sale of goods, works and services, sales transactions of which are taxed at a tax rate of 0%, is established by the accounting policy adopted by the taxpayer for tax purposes.

Situations where goods, works or services are initially acquired only for use in transactions taxed at 10 or 18%, or for transactions taxed at 0%, are rare.

As a rule, purchased goods, works and services are simultaneously used for transactions subject to VAT at a zero rate and for transactions taxed at other rates.

In this situation, the taxpayer needs to distribute input VAT by type of transaction.

How to distribute input tax? Theoretically, almost any method of maintaining separate accounting is not prohibited, for example:

Based on the actual costs of products sold;

Based on the percentage of products shipped for export to its total volume;

Proportional to the ratio of the value of goods shipped for export to the total value of goods shipped.

These are the three main options. However, there may be more complex schemes.

For example, input VAT directly related to export operations will not be distributed, but input VAT on costs that are incurred in the interests of the activities of the entire company as a whole will be distributed according to a criterion pre-selected by the organization.

The fact that the taxpayer in this situation is free to choose a distribution mechanism is confirmed by Resolution of the Federal Antimonopoly Service of the West Siberian District dated September 26, 2008 N F04-5168/2008(10379-A03-25) in case N A03-11860/07-34. The decision of this court was supported by the Ruling of the Supreme Arbitration Court of the Russian Federation dated 04/09/2009 N 658/09.

Thus, the organization has the right to develop a mechanism for distributing input VAT that will take into account its characteristics to the maximum extent and, accordingly, will be as convenient or profitable as possible.

Accounting policies for tax purposes

9.1. Basic regulatory documents

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

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

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

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

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

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

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

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

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

9.2. The concept of accounting policy for tax purposes

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

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

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

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

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

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

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

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

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

The procedure for forming the amount of income and expenses;

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

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

The procedure for forming the amounts of created reserves;

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

Tax accounting data is confirmed by:

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

Analytical tax accounting registers;

Calculation of the tax base.

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

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

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

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

The procedure for forming the tax base for each tax;

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

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

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

Calculation methods used when determining the tax base;

The methods used to value the relevant assets and liabilities;

The procedure for the formation of created reserves;

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

9.3. Accounting policy for income tax

The main elements of accounting policy for income tax are:

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

Method of recognition of income and expenses;

Qualification of certain types of income and expenses;

Distribution of expenses related to various types of activities;

Determination of direct and indirect costs;

Elements of accounting policy for depreciable property;

Elements of accounting policy for inventories;

Creation of reserves for tax purposes;

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

Elements of accounting policies for securities;

The procedure for carrying forward losses.

9.3.1. Use of the right to exemption from taxpayer obligations by Skolkovo participants

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

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

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

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

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

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

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

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

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

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

9.3.2. Method of recognition of income and expenses

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

Accrual method;

Cash method.

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

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

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

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

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

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

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

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

Recognition of income relating to several reporting (tax) periods and for production with a long technological cycle

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

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

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

Evenly throughout the term of the contract;

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

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

The procedure for recognizing expenses for the acquisition of rights to land plots

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

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

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

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

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

The accounting policy must indicate:

The selected option for writing off the above expenses;

Deadlines for their write-off.

The procedure for recognizing expenses that form the cost of a license agreement (license) for the right to use subsoil

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

As part of intangible assets;

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

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

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

Date of recognition of part of non-operating and other expenses

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

Settlement date in accordance with the terms of concluded agreements;

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

Last day of the reporting (tax) period.

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

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

9.3.3. Qualification of certain types of income and expenses

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

Income from sales and expenses associated with production and sales;

Non-operating income and expenses.

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

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

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

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

9.3.4. Distribution of expenses related to different types of activities

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

The accounting policy for tax purposes must indicate:

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

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

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

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

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

9.3.5. Determining direct and indirect costs and how to allocate direct costs

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

TO direct expenses may be attributed:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Establish a list of direct expenses;

Choose ways to distribute them.

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

9.3.6. Elements of accounting policy for depreciable property

Elements of accounting policy for this type of property are:

Useful life of depreciable property;

Methods for calculating depreciation for depreciable property;

Application of special coefficients;

Application of bonus depreciation;

Option for accounting for expenses for repairs of fixed assets.

Useful life of depreciable property

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

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

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

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

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

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

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

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

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

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

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

Methods for calculating depreciation for depreciable property

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

Linear;

Nonlinear.

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

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

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

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

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

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

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

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

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

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

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

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

A = B x K/100,

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

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

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

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

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

The decision to apply special coefficients for increasing and decreasing depreciation rates

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

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

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

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

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

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

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

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

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

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

Employee time sheets.

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

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

Used only for scientific and technical activities.

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

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

Decision to apply depreciation bonus (benefits)

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

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

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

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

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

The accounting policy for income tax reflects:

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

Standard (up to 10%) of its size.

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

Options for accounting for expenses for repairs of fixed assets

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Choosing the procedure for writing off R&D expenses recognized as intangible assets

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

Amortize over the life of the patent;

For two years, apply to other expenses.

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

Recognition of R&D expenses according to the government list

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

Making a decision on the formation of a reserve for upcoming R&D expenses

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

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

Contributions to the reserve are determined by the formula:

X = D x 0.03 – P,

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

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

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

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

Determination of the procedure for accounting for expenses on electronic computer equipment by organizations operating in the field of information technology

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

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

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

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

9.3.7. Elements of accounting policy for inventories

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

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

Method for assessing consumed raw materials and supplies;

The procedure for forming the purchase price of goods;

A method for evaluating purchased goods during their sale.

Methods for distributing costs associated with the acquisition of several types of material assets between them

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

Methods for assessing consumed raw materials and materials

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

By cost per unit of inventory;

At average cost;

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

The procedure for forming the purchase price of goods

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

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

In the cost of purchased goods;

Included in distribution costs.

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

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

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

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

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

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

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

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

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

According to the FIFO method;

Using the LIFO method;

At average cost;

By unit cost.

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

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

9.3.8. Creation of reserves for tax purposes

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

266 – reserves for doubtful debts;

267 – reserve for warranty repairs and warranty service;

267.1 – reserves providing social protection for disabled people;

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

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

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

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

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

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

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

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

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

Provisions for doubtful debts

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

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

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

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

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

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

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

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

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

Table 9.2

Amount of reserves for doubtful debts (thousand rubles)

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

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

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

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

Reserves for vacation expenses

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

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

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

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

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

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

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

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

Reserve for warranty repairs and warranty service

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

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

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

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

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

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

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

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

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

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

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

Reserve for future expenses allocated for purposes ensuring social protection of disabled people

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

Public organizations of disabled people;

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

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

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

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

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

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

9.3.9. Indicator used for the purpose of calculating and paying income tax by organizations with separate divisions

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

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

a) average number of employees;

b) the amount of labor costs.

The selected indicator must be constant during the tax period.

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

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

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

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

9.3.10. The procedure for calculating the monthly advance payment for income tax

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

Based on the actual profit received for the past month;

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

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

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

9.3.11. Elements of accounting policies for securities

The main elements of accounting policy for securities are:

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

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

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

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

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

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

Trading on the organized securities market;

Not traded on the organized securities market.

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

Choosing a method for writing off the cost of retired securities as expenses

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

Per unit cost.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

9.3.12. The procedure for carrying forward losses

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

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

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

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

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

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

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

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

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

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

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

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

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

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

9.4. Elements of accounting policy for value added tax

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

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

The moment of determining the tax base;

Exercise of the right to refuse tax exemption of transactions;

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

9.4.1. Decision on the use of the right to exemption from the performance of taxpayer obligations

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

a) apply VAT in accordance with the general procedure;

b) receive VAT exemption.

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

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

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

Extract from the balance sheet;

Extract from the sales book;

A copy of the journal of received and issued invoices;

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

A copy of the log of invoices received and issued.

9.4.2. Moment of determining the tax base

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

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

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

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

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

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

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

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

9.4.3. Using the right to refuse tax exemption of transactions

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

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

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

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

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

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

The date from which she intends to refuse benefits;

The time period for which she intends to refuse benefits.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

List of transactions exempt from taxation;

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

9.5. Elements of accounting policy for excise taxes

Elements of accounting policy for excise taxes are:

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

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

9.5.1. The procedure for maintaining separate accounting for transactions with excise taxes (subject to and non-taxation and for transactions for which different tax rates are established)

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

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

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

For transactions not subject to excise taxes;

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

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

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

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

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

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

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

9.5.2. Responsible taxpayer for excise taxes under a simple partnership agreement

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

In accounting policy it is advisable to indicate:

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

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

9.6. Elements of accounting policies when applying the simplified taxation system

Taxpayers using the simplified taxation system has the right:

Select a tax regime;

Select an object of taxation;

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

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

9.6.1. Selecting a tax regime

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

Switch to a simplified taxation system;

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

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

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

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

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

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

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

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

9.6.2. Selecting a taxable object

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

Income reduced by expenses.

The taxpayer can change the object of taxation annually.

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

9.6.3. Choosing a method for evaluating purchased goods purchased for further sale

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

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

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

At average cost;

By unit cost.

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

9.6.4. Using the right to reduce the tax base in a tax period by the amount of loss received based on the results of previous tax periods

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

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

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

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

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

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

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

9.7. Elements of accounting policies for property tax and transport tax

Elements of accounting policies for these taxes are:

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

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

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

The procedure for separate registration of vehicles.

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

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

Taxable and non-taxable;

Taxed at different tax rates;

Taxed at reduced rates;

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

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

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

9.7.2. The decision to apply a zero tax rate on innovative property

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

Innovative property includes:

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

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

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

9.7.3. Procedure for separate registration of vehicles

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

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

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

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

Questions for self-control

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

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

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

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

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

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

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

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

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

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

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

12. Can all organizations report VAT quarterly?

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

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

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

Basic elements of accounting policy for tax purposes. Basic elements of accounting policy for profit tax purposes Elements of enterprise accounting policy for tax purposes

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Basic elements of accounting policy for tax purposes. Basic elements of accounting policy for profit tax purposes Elements of enterprise accounting policy for tax purposes

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Send your good work in the knowledge base is simple. Use the form below

2.2 Accounting policy as a tax planning tool during the transition from a simplified taxation system to a general tax regime

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