The functioning of any business entity is accompanied by the payment of tax payments, which directly or indirectly affect the financial results of the enterprise. Undercharging, not paying taxes, not submitting tax reporting, errors in the organization of tax accounting include the application of financial sanctions, the collection of fines, penalties from taxpayers.

However, a positive effect is achieved only under the condition of an effective tax policy, which is manifested in ensuring that taxes perform not only a fiscal, but also a stimulating function, in establishing and properly substantiating tax rules, in stability and predictability, in achieving the necessary level of balance between the interests of the state and taxpayers.

Differences between accounting and tax accounting

The difference between accounting and tax accounting is due to the difference in the list of events, as a result of which income or expenses are recognized. Thus, the main differences between tax and accounting, which are arguments in favor of the separation of the latter:

1. Accounting is, on the one hand, a separate type of socio-economic activity, on the other hand, a science, while tax accounting is an exclusively type of activity, and therefore the issues of organization, technique and technology of its management are problematic here.
2. Accounting as a practical activity and science operates with economic categories. Tax accounting as a practical activity is strictly regulated by the legislation and deals with certain concepts of these regulatory documents.
3. The purpose of maintaining tax and accounting differs as partial and general. Accounting covers the whole range of problems associated with economic activity, tax accounting covers only one side, namely: the relationship of a business entity with the state regarding the payment of taxes.
4. The difference in the purpose of accounting predetermines the specific tasks that tax accounting sets for itself, namely: the formation of a basis for calculating taxes; control over the correctness of the accrual, timeliness of payment of taxes by the subject of taxation by the regulatory authorities; analysis of tax tax payments in order to optimize taxation.
5. The solution of tax accounting problems is carried out through the implementation of information, control and analytical functions. They differ in the functions that implement accounting in their ratio and content, in particular, the prevalence of the control function and the increasing role of the analytical one.

A significant difference is the appointment of accounting and tax reporting. If according to the first one it is possible to characterize the financial condition of the enterprise, then according to the second one - the state of calculations with the corresponding taxes and fees. Due to the fact that accounting and tax accounting have different goals, different methods for assessing assets, liabilities, profits and costs, and, as a result, different results, the work of accountants and regulatory authorities becomes more complicated.

IMPORTANT: Attempts to maximally integrate accounting and tax accounting systems in order to increase the efficiency of the accounting process should not lead to violations of the principles of one of the named types of accounting. Reducing the complexity of accounting procedures cannot justify the deterioration of the quality of information and the satisfaction of the interests of some users of reporting data at the expense of others.

Organization of tax accounting at the enterprise

Definition and main provisions

As a separate type of accounting, tax accounting originates with the entry into force of Law No. 2116-I "On corporate income tax".

Organization of tax accounting- this is the activity of the enterprise to create and constantly streamline and improve the tax accounting system in order to provide state tax authorities with truthful information necessary to control the accrual and payment of tax payments, the timeliness of filing a tax report.

The list of mandatory elements is not defined by law, therefore, according to Federal Law No. 129 “On Accounting”, Art. 5, clause 3, the enterprise independently chooses them and accounting methods that the enterprise has developed independently or the use of which is not defined by regulatory documents. In the Order on the accounting policy of the enterprise, it is necessary to highlight the following issues:

• develop internal tax accounting standards, which should detail each item of the accounting policy by type of tax payments;
• establish a workflow schedule for the reflection of documents, accounting registers and tax reporting, describe the movement of documents for the formation of tax reporting;
• determine the accounts for each type of payment and indicate the methodology for conducting analytical tax accounting in accordance with accounting;
• establish a mechanism for determining the accrual of obligations to the budget for each individual tax.

Organization Methods

Despite the mandatory nature of tax payments, the company is not able to completely abandon tax expenses, however, it is possible to optimize their amount in accordance with the target settings of the enterprise. This optimization involves the introduction of the enterprise:

• effective tax policy in the form of a system of measures carried out in the field of tax accounting and suggesting options (scenarios) of its behavior in relations with the state on the calculation and payment of tax payments;
• creation of primary and accounting registers related to the process of accounting for tax accounting objects and their elements, as well as its integration into the general document flow of the enterprise;
• a tax accounting system that would ensure: correct and timely completion of tax accounting registers; Reliable completion and timely submission of the tax report.

When organizing tax accounting, management should consider:

1. The need to divide all business transactions based on the criteria for the possibility of their identification as transactions related to the implementation of economic activities, moreover, such a division is mandatory for accounting for both income and expenses;
2. List of required primary documents and details in them that form the corresponding document flow. Thus, the Law of the Russian Federation No. 1992-1 “On Value Added Tax” provides for the obligation to fill out and receive tax invoices certifying the fact of accrual (payment) of VAT in the process of supplying goods (services);
3. List of required accounting registers. Thus, the Law “On taxation of profits of enterprises and organizations”, in particular, provides for the need to maintain accounting registers for depreciation and calculation of the book value of fixed assets, as well as the increase (loss) of inventories;
4. Organizational and legal principles of creating an enterprise, in particular, this is especially important for those enterprises that have a fairly extensive network of branches or structural divisions.
5. Degree of accounting detail, while the minimum detail is already provided for by legislative and regulatory acts, in particular, the Law “On Value Added Tax” provides for the need to detail accounting information on tax liabilities and loans, based on:

• grouping operations into taxable and non-taxable VAT;
• determining the place of provision of goods (services): within or outside the Russian Federation;

The existing law "On taxation of corporate profits" provides for the need to group accounting information according to:

1. Types of activity (for example, the acquisition of corporate rights, the movement of non-current assets, the movement of inventories, trading in debt obligations, foreign economic activity, insurance, etc.);
2. Types of assets involved in business transactions (for example, fixed assets, inventories, debt obligations, valuable papers etc.);
3. Groups of persons who are parties to business transactions (for example, related persons, non-residents);
4. Payment methods (for example, using national or foreign currency, bills of exchange, goods, etc.);

An analysis of the work of foreign and domestic experts in the field of tax accounting showed that today there is no single approach to defining the basic concepts, composition and content of tax accounting, as well as its functions and principles of implementation in Ukrainian enterprises. Therefore, further recommendations on the organization of tax accounting are of the author's nature.

Ways to implement tax accounting in the system of accounts

Based on the existence of a connection between the accounts of tax and financial accounting, we can distinguish the following classification of subsystems of tax accounting accounts:

• systems that involve the creation of an integrated chart of accounts - these include accounting tax accounting and mixed tax accounting;
• systems that are built on the creation of an autonomous chart of accounts, absolute tax accounting;

Systems using an integrated chart of accounts are systems for interconnecting tax and financial accounting, which is based on the construction of a chart of accounts, which combines the accounts of both tax and financial accounting.

Such an accounting system is based on a functional feature of the classification of accounts based on the type: assets or liabilities, expenses or income, types of business transactions and activities.

IMPORTANT: In the case of building an integrated accounting system, it is planned to introduce a number of analytical accounts that reflect the amount of tax liabilities and credit, as well as gross income and expenses.

The accounting rules do not contain the procedure for reflecting and forming in the accounting information on gross income and expenses, as well as the amount of depreciation deductions calculated in accordance with the norms of the Law of December 27, 1991 No. 2116-I "On corporate income tax". Therefore, the management of the enterprise can independently determine the list of accounts and sub-accounts for which tax accounting indicators will be reflected.

Automated system of tax accounting for enterprises

The taxation system is an important element in the formation of financial relations between the state and economic entities and a significant factor influencing the economic activity of enterprises. An indispensable condition for the effective implementation of the taxation system at the level of a business entity should be an information base that allows you to calculate tax liabilities and monitor the timeliness of paying taxes by a taxable entity and state regulatory authorities.

Important in solving this problem belongs to the automation of accounting, which greatly expands its capabilities and improves the quality of work of accountants. With all the variety of software products offered on the market today, the decision on an automated tax accounting system must be made based on the specific needs and capabilities of the software.

The transition to automated tax accounting of enterprises also requires significant preparatory work. Therefore, such a transition at the enterprise must be organized in several stages, the first of which is to conduct a correct assessment of the composition and volume of the necessary workflow, determine the list of documents that must be maintained in electronic form.

An automated tax accounting system will help reduce the time spent on preparing the necessary documentation and will avoid a number of technical errors. After all, as experience convinces, the largest number of errors in accounting without the use of computer technology occurs at the stage of transferring data from one accounting register to another, as well as when compiling various certificates and reports.

An automated system of tax accounting for enterprises will completely eliminate such difficulties due to the fact that the risk of error when transferring data between accounting registers is minimal.

Tax reporting as an indicator of the effectiveness of the organization of tax accounting

The tax legislation provides for the mandatory submission of a tax return, regardless of the presence (absence) of tax liabilities of the taxpayer.

An enterprise has the right to choose one of three procedures for submitting a tax return:

• personally;
• mail;
• electronic.

For the main part of the primary documents, a storage period of three years is set, subject to an audit by the tax authorities for the period to which the documents relate. If the verification was not carried out, then this period is extended until the end of the verification. Documents on the wages of employees must be kept until the employees reach the age of 75.

If an enterprise is going to destroy documents whose storage period has expired, it creates an expert commission from the employees of the enterprise and an employee of the local archive, which determines whether the documents of the National Archival Fund are subject to transfer or not. But since most enterprises do not have such documents, as a rule, they do not invite archive workers to make an appropriate decision. The inventory of documents that must be destroyed must be agreed with the expert and verification commission at the archive.

Documents are subject to transfer to organizations that are engaged in the procurement of secondary raw materials and their transfer is made out by the appropriate waybills. With a small amount of documents subject, they can be destroyed.

IMPORTANT: Deliberate destruction of documents is punishable by a fine or restriction of freedom.

If an enterprise has lawfully destroyed documents in which the retention period has expired, then the tax authorities cannot declare that the gross expenses of the enterprise of the corresponding period are confirmed.

Organizations in the course of their business activities are required to keep records of transactions. According to the nature and ultimate goals, accounting is divided into accounting and tax accounting. There are no additional difficulties if the results of these counts coincide. However, this is not always the case. In relation to the same operations, accounting and tax accounting can differ significantly.

Accounting Tasks

In order to see the most reliable picture of the organization, its financial condition, the presence of assets, liabilities, it is necessary to analyze the situation using accounting (BU). It assumes the presence of systematized information about all objects. It is possible to judge the activity of the enterprise as a whole on the basis of the data obtained, which is often impossible to do using only tax accounting.

The information disclosed through accounting is essential to many stakeholders, both internal and external. Guided by the data obtained, the owners of enterprises choose further ways of development. Most management decisions are made using the available accounting information.

This type of accounting is of great interest to external stakeholders. Investors and creditors attach particular importance to it. Assessing the current financial and economic condition of the organization, decisions are made on additional investments, issuance of loans, as well as further interactions with the enterprise in question.

There are several types of accounting - ordinary (in full compliance with applicable law) and simplified. The latter allows you to keep records in a lightweight mode, which is available to small businesses, non-profit associations and other organizations, if it complies with applicable law.

tax accounting

For the correct calculation of tax payments resulting from the determination of profit, tax accounting (NU) is used. The main users of this type of information are the tax authorities. Focusing on tax accounting data, they control the completeness of cash receipts to the state treasury.

All registered business entities are required to keep tax records. For the completeness and reliability of data in the conduct of tax accounting, primary documents, tax registers, and analytical accounting information are used.

When maintaining records of this type, there are increased requirements for the preparation of documents. And although almost all unified forms have now been canceled, documents developed independently must contain all the required details confirming the fact of the transaction. These include the following:

• name of the form;
• date of preparation of the document;
• definition of operations;
• the presence of cost and quantitative expression of committed actions;
• signatures of responsible persons certifying the fact of operations.

The difference between tax and accounting

Despite the similarity of operations, tax and accounting have many differences.

The main ones from below are as follows:

1. Accounting tasks. Accounting is designed to provide the most complete and reliable information about the financial condition of the enterprise. Tax accounting allows you to determine the basis for calculating income tax.
2. Normative and legislative acts that form the principles of accounting.
3. The procedure for determining income and expenses. In the presence of the same operations, accounting and tax profits can differ significantly, although the meanings of these concepts often coincide.

Organizations are required to maintain both tax and accounting records. At the same time, not all business entities are required to use accounting. We are talking about individual entrepreneurs. In relation to them, there is no need to determine the accounting profit. All income of an entrepreneur after payment of mandatory payments is his personal income, which he has the right to dispose of completely at his own discretion.

When determining income and expenses, one of the methods is used:

1. accrual method. It reflects the fact of the transaction itself. At the same time, it does not matter whether these actions are actually paid for by the enterprise itself or its counterparties. In the absence of payment, accounts payable or receivable are formed.
2. The cash method assumes that the fact of income or expenses appears after the actual payment or receipt Money.

Organizations have the right to use both methods in NU and BU. But there are some restrictions. For example, the cash method in accounting is not available to everyone. It can be used by small businesses and non-profit organizations with a social focus. However, traditionally the most convenient and common is still the accrual method. It is used by most firms, even keeping simplified accounting.

Almost the same rules apply to tax accounting. The accrual method is recognized as the main one in determining profit. Individuals on preferential taxation regimes, small businesses with small turnovers determine income and expenses on a cash basis.

The formation of the accounts in question is regulated by various legislative acts. For the purposes of accounting, the main law is the "Law on Accounting", the Regulations of the PBU, and other regulatory acts. The definition of transactions in the context of tax accounting is primarily subject to the Tax Code of the Russian Federation, as well as other documents, explanations, letters from departments such as the Ministry of Finance.

Table. The main differences between accounting and tax accounting

Accounting	Regulations	Who applies	Recognition of income and expenses	Fixed asset depreciation definition	Creation of reserves
Accounting	Accounting Law, PBU	Organizations	Accrual or cash method	All ways	Allowance for doubtful debts is a right for accounting purposes
Tax	Tax Code of the Russian Federation	Organizations and individual entrepreneurs	Accrual method or cash method in accordance with the requirements of the Tax Code of the Russian Federation	Linear and non-linear	Obligation to form certain reserves

Accounting for fixed assets

The difference in tax and accounting can also arise in transactions with fixed assets. First of all, it is worth noting that in accounting for each object, its own depreciation method can be selected. For accounting purposes, the depreciation method is fixed in the accounting policy, the one chosen for all objects is applied. In addition, only 2 ways of calculating OS depreciation are possible in NU - linear and non-linear.

The useful life in relation to property in accounting often depends on the physical characteristics of the object. At NU, when determining this indicator, they are guided by the OS Classification.

Another reason for discrepancies is the depreciation bonus, which allows you to write off part of the funds spent immediately for current expenses. There is no such concept in accounting.

Accounting and tax accounting in determining profit

Despite the fact that the methods for determining expenses and income may coincide in accounting and tax accounting, the resulting discrepancies in terms of determining profits occur quite often. This happens due to the fact that not all expenses according to the Tax Code can be taken into account as reducing the tax base. The same applies to income.

Examples of expenses that are not related to NU include the following:

• penalties, fines;
• amounts for excess emissions of pollutants;
• contributions for voluntary insurance, non-state pension provision;
• voluntary membership fees;
• costs of gratuitous transfer of property;
• others.

Income from which taxation does not occur includes contributions of participants, property rights obtained in this way, gratuitous assistance.

Related questions

1. Hello. Our organization uses UTII. We pay tax regardless of the profit received. What data should we reflect when compiling tax accounting?

Answer. All organizations, without exception, must keep accounting records, regardless of the chosen taxation regime. Accounting is formed on the basis of primary documents, completed transactions. If your company fits the definition of small, then you have the right to use the cash method in accounting at your discretion, use simplified accounting schemes. It is necessary to draw up a balance sheet annually.

2. Hello. I started working as an accountant in our organization recently, and I had a question. Despite the fact that only the accrual method is used in tax and accounting, last year there was a significant difference between tax and accounting profits. How is this possible?

The procedure for recognition of income and expenses in accounting and tax accounting with the same accrual method may be the same. However, not all expenses and incomes available in accounting can be recognized for profit tax purposes, even despite the availability of supporting documents.

3. I am an individual entrepreneur. To develop his business, he applied for a bank loan. There I was offered to provide a balance sheet for the last year to assess creditworthiness. Since I don't have one, what can I offer them?

The individual entrepreneur does not have the obligation to maintain accounting. And even with the independent preparation of the balance sheet, the tax authorities are unlikely to certify it. To confirm your financial condition, you can present the bank with tax returns, a book of income and expenses, and other tax registers.

The legal basis for tax accounting is determined by the Tax Code of the Russian Federation.

Purpose of tax accounting:

This is to ensure the correctness and reliability of accounting for settlements between enterprises and government agencies, i.e. formation of complete and reliable information on the accounting procedure for tax purposes of business transactions carried out by the taxpayer during the reporting (tax) period;

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

Each organization, depending on the set and specifics of the operations carried out, has the right to independently choose the method of registering data on the operations performed, which determines the procedure for their accounting when forming the tax base, based on the statutory principle - the sequence of application of the rules and regulations of tax accounting from one tax period to another . The procedure and organization of tax accounting is established by the taxpayer in the accounting policy for taxation purposes, in which the following points should be stipulated:

The methods of forming the tax base chosen by the organization (for each type of tax, a specific method of forming the tax base is indicated);

Scheme of tax accounting;

Forms of tax accounting registers and the procedure for reflecting analytical data in them;

The procedure for determining expenses taken into account for tax purposes;

The procedure for determining the date of implementation in order to calculate certain types of taxes;

Option for determining the proceeds from the sale of goods, products, works, services;

The method of maintaining separate cost accounting for the purposes of VAT refunds;

Types of activities for which separate cost accounting is provided (in terms of VAT);

Distribution bases of general business and other indirect taxes by type of activity.

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

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

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

General approaches to the formation of a tax accounting policy for the taxation of profits are given in Articles 313, 314 of the Tax Code of the Russian Federation. The procedure for conducting tax accounting is established in the accounting policy for taxation purposes.

There are two options for tax accounting.

1. Creation of an autonomous tax accounting system that is not related to accounting. In addition, each business transaction is reflected in the tax accounting register.

2. Creation of a tax accounting system based on accounting data. This method of accounting is less time-consuming and therefore more appropriate for use. It is in line with Art. 313 of the Tax Code of the Russian Federation.

This article of the Tax Code of the Russian Federation establishes that the calculation of the tax base at the end of each reporting (tax) period is based on tax accounting data, if Ch. 25 of the Tax Code of the Russian Federation provides for a procedure for grouping and accounting for objects and business transactions for tax purposes, different from the procedure established by the accounting rules.

Thus, when the rules of accounting and tax accounting coincide, the calculation of the tax base can be made on the basis of accounting data. When developing a tax accounting system based on accounting data, it is necessary to:

1. Determine the objects of accounting for which the accounting and tax accounting rules are the same, and the objects of accounting for which the accounting rules are different, highlighting the objects of tax accounting.

2. Develop a procedure for using accounting data for tax purposes.

3. Develop forms of analytical tax accounting registers for selected objects of tax accounting.

4. Determine the objects of separate tax accounting (for taxpayers applying special tax regimes).

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

Tax accounting data should reflect:

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

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

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

The procedure for the formation of the amounts of created reserves;

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

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

Confirmation of tax accounting data are:

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

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

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

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

Accounting policy is a set of methods for maintaining tax records of property, business transactions, income and expenses in order to form reliable information about the organization's profit in the tax return. The accounting policy should disclose the organization's approaches in addressing the following issues:

Determination of the tax base for income tax;

Formation of tax liabilities to the budget;

Property valuation;

Distribution of losses between tax periods.

In the process of forming an accounting policy, organizational, technical and methodological aspects of tax accounting should be established and justified:

The procedure for organizing tax accounting;

Principles and procedure for tax accounting of all types of activities carried out by the taxpayer;

Forms of analytical registers of tax accounting;

Accounting information processing technology;

Ways of conducting tax accounting.

Forms of analytical registers and the procedure for reflecting information in them are attached to the accounting policy. At the same time, each register must contain the following details: name, period of compilation, transaction meters, name of the transaction, signature of the person responsible for compiling the register. The adopted accounting policy is approved by the relevant order of the head of the organization. The tax accounting methods chosen by the organization are applied consistently from one accounting period to another. Changes to the accounting policy may be made in the following cases:

Changes in legislation on income tax;

Changes in the applied methods of tax accounting.

The organization has the right to use analytical accounting data developed in accordance with the accounting rules, provided that the information contains all the necessary information for calculating income tax (Letter of the Ministry of Finance of Russia dated 08/01/2007 No. 03-03-06/1/531).

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

So, primary documents are the basis for the organization of both accounting and tax accounting.

An autonomous system of tax accounting, not related to accounting, has been created on the subject under study.

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Department of Education, Science and Youth Policy of the Voronezh Region

GOBU SPO IN

"VORONEZH STATE

INDUSTRIAL AND ECONOMIC COLLEGE»

ON TRAINING PRACTICE

INTRODUCTION

The organization of tax accounting at an enterprise is an important stage in the creation of a company - it is the basis for accounting, tax, management and personnel accounting. The correct organization of tax accounting at the enterprise requires great professional knowledge and practical experience. Accurate, correct and systematic accounting leads to the creation of adequate tax reporting, which serves as the basis for the stable and unhindered functioning of the company, its honest contribution to the economic development of the state.

The place of my internship was the enterprise JSC "Electrosignal".

During my internship, I worked as an accountant. For the internship, the following tasks were set: to study the structure of the accounting policy for the purposes of taxation at Elektrosignal OJSC; study the filling of primary documents and tax registers for the correct calculation of taxes paid by the organization; learn to determine the tax base for taxes paid by the organization; study the application of tax benefits; study the conduct of tax planning at Electrosignal OJSC. To solve these problems, the following goal was set: in the role of an accountant at Elektrosignal OJSC, to study and master in practice all the stages of compiling, developing and using accounting policies for tax purposes at Elektrosignal OJSC.

1. INTRODUCING THE ORGANIZATION OF THE ENTERPRISE

The place of my training practice is OAO Elektrosignal, which is located at Russia, 394026, Voronezh, st. Elektrosignalnaya, 1. Open Joint Stock Company "Elektrosignal" (hereinafter referred to as the "company") was established in accordance with the Decree of the President of the Russian Federation of July 1, 1992. No. 721 "On organizational measures for the transformation of state enterprises, voluntary associations of state enterprises into joint-stock companies". The founder of the company is the Committee for State Property Management of the Voronezh Region.

Voronezh Electrosignal OJSC, founded in 1931 as the Krasny Signalist plant, has gone through a 74-year journey from the manufacture of railway terminals and detector receivers to the production of modern means radio communications of HF and VHF bands of the fifth generation. The product range includes radio stations for special and industrial purposes.

Elektrosignal JSC manufactures portable, wearable, transportable and stationary radio stations of simplex and duplex versions with additional service devices for them (analog-to-digital speech maskers, power supplies, batteries, universal chargers, antenna-feeder devices, etc.).

At present, the joint-stock company has mastered and started serial production of radio facilities of the Akveduk and VELS complexes: portable, portable, stationary radio stations of HF and VHF bands. The products of the Aqueduct complex are modern radio stations that provide both open and closed jamming-proof radio communications for the tactical control level. The radio stations of this complex are made on a modern element base and, in terms of tactical and technical characteristics, are at the level of the best foreign analogues, and surpass them in some parameters.

Elektrosignal OJSC controls annual plans - assessment and adjustment of the level of fulfillment of annual targets in terms of sales, profits and other indicators in the context of individual products.

The organizational structure, staffing and accounting regulations are approved by the general director of the enterprise upon the provision of a chief accountant and coordination with the OTiZ. Organizational structure presented below (Fig. 1).

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Figure 1 - The management structure of the accounting and reporting department

2. ORGANIZATION OF TAX RECORDING AT ELECTROSIGNAL OJSC

Tax accounting in the organization is maintained by the accounting and reporting department in accordance with the requirements of the Tax Code of the Russian Federation. When conducting tax accounting, the organization uses the principle of maximum convergence of tax accounting with the accounting system existing in the Company.

Tax accounting is carried out within the framework of a unified accounting and tax accounting system. The chart of accounts of accounting is adapted for tax accounting at the level of organization of analytical accounting of income and expenses.

The accounting policy adopted by the organization for tax purposes is approved by order, instructions of the head of the organization. It is formed and approved at the end of the year (December 31) and applied from January 1 of the year following the year of its approval by the relevant order, order of the head of the organization.

An accounting policy for tax purposes adopted by an organization is mandatory for all of its separate subdivisions. The Tax Code of the Russian Federation provides for the possibility of making changes to the accounting policy when changing the legislation on taxes and fees, as well as the accounting methods used. Elektrosignal OJSC uses the general taxation system.

The decision to make changes to the accounting policy for taxation purposes when changing the accounting methods used is taken from the beginning of a new tax period, and when changing the legislation on taxes and fees - not earlier than from the moment the changes in the norms of this legislation come into force.

If Elektrosignal OJSC started to carry out new types of activities, it also determines and reflects in the accounting policy for taxation purposes the principles and procedure for recording these types of activities for taxation purposes. Accounting policy for tax purposes is formed in accordance with the principles of tax accounting.

The system of tax accounting is organized by the taxpayer independently based on the principle of the sequence of application of the norms and rules of tax accounting, i.e. applied consistently from one tax period to the next. At the same time, the main principle of recognition of income and expenses in tax accounting is the accrual method, the essence of which is that income and expenses are recognized in the reporting (tax) period in which they occurred, and not at the time of receipt or payment of funds.

In accounting policy, organizational, technical and methodological aspects are distinguished for purposes. The organizational and technical aspects include the procedure for maintaining tax records, which is established by the taxpayer in the accounting policy for tax purposes. Confirmation of tax accounting data are: primary accounting documents (including an accountant's certificate), analytical tax accounting registers, calculation of the tax base.

Analytical registers of tax accounting are accounting registers if the rules of accounting and tax accounting are the same. The Tax Code of the Russian Federation provides that if the accounting registers contain insufficient information to determine the tax base in accordance with the requirements of tax legislation, the taxpayer has the right to independently supplement the applied accounting registers with additional details, thereby forming tax accounting registers, or to maintain independent tax accounting registers. Thus, in this organization, accounting registers are formed in such a way that tax accounting registers can be formed on their basis, reflecting data suitable for filling out tax returns, accounting registers are used to fill out tax returns.

At the same time, the forms of tax accounting registers and the procedure for reflecting data in them are established by the annexes to the accounting policy of the organization for tax purposes. The decision to choose this option is recorded by the organization in the accounting policy for tax purposes.

The organizational and technical aspects of accounting policy for taxation purposes also include the choice of a taxation system. JSC "Electrosignal" is on the general system of taxation. The decision on the choice of the taxation system is fixed in the order on the accounting policy for taxation purposes.

The methodological aspects of accounting policy for tax purposes include such elements of tax accounting that establish a methodology for determining income and expenses. They directly affect the amount and period of recognition of income and expenses. Examples of choices within methodological aspects are:

methods of recognition of revenue;

methods of calculating depreciation of fixed assets;

methods of writing off materials for production;

provision for doubtful debts;

methods for evaluating financial investments upon their disposal; and etc.

In addition to the elements of the accounting policy for taxation purposes, which the organization has chosen from the acceptable options, the Tax Code of the Russian Federation also provides for those that need to be developed independently. For example, in accordance with Art. 318 the taxpayer independently determines the procedure for distributing direct costs for work in progress and for products manufactured in the current month (work performed, services rendered), taking into account the compliance of the costs incurred with manufactured products (work performed, services rendered). This procedure is established by the taxpayer in the accounting policy for tax purposes and is subject to application for at least two tax periods. If it is impossible to attribute direct costs to a specific production process for the manufacture of this type of product (work, service), the taxpayer in his accounting policy for tax purposes independently determines the mechanism for distributing these costs using economically justified indicators. The organization also independently determines the list of direct costs (Article 319 of the Tax Code of the Russian Federation), the procedure for determining the cost of purchasing goods (Article 320 of the Tax Code of the Russian Federation).

Thus, the accounting policy for taxation purposes, as well as for accounting purposes, is formed by the organization independently based on the requirements of the legislation and the conditions of the organization's activities.

The tax accounting policy at Elektrosignal OJSC is applied until the approval of the new accounting policy. If necessary, the adopted accounting policy can be amended by a separate order.

3. DEVELOPMENT AND COMPLETION OF PRIMARY ACCOUNTING DOCUMENTS AND TAX ACCOUNTING REGISTERS

Reporting submitted to the tax authorities should be divided into two blocks: tax reporting (tax declarations) and accounting reports.

Accounting statements in accordance with Article 13 of the Law of the Russian Federation dated November 21, 2008 No. 129-FZ “On Accounting” consists of:

balance sheet;

income statement;

annexes to them provided for by regulatory enactments;

an auditor's report confirming the reliability of the organization's financial statements, if it is subject to mandatory audit in accordance with federal laws;

explanatory note.

There is no such direct prohibition regarding financial statements in tax legislation. But this does not mean that the tax authorities have the right to demand this from the taxpayer in relation to financial statements. Moreover, the absence of such a prohibition in tax legislation is quite logical and understandable, since the issue of the content of financial statements is the prerogative of accounting, and not tax legislation. The presence of such marks is not established by accounting legislation, and therefore, the refusal of tax authorities to accept reports in the absence of these marks should be regarded as unlawful inaction of an official of the tax authority and can be appealed.

The user of the financial statements is not entitled to refuse to accept the financial statements and is obliged, at the request of the organization, to put a mark on the copy of the financial statements on acceptance and the date of its submission (clause 5, article 15 of the Law of the Russian Federation On Accounting).

Moreover, by virtue of clause 5 of article 15 of Law No. 129-FZ, the obligation of users of financial statements, and they include tax authorities, is established in accepting financial statements.

The obligation of the taxpayer to submit tax returns to the tax authorities is provided for by subparagraphs 4, 5, paragraph 1 of Art. 23 of the Tax Code of the Russian Federation, according to the provisions of which the taxpayer is obliged to submit to the tax authority at the place of registration (location of the organization) in the prescribed manner tax declarations (calculations) for those taxes that they are obliged to pay.

Elektrosignal OJSC submits reports to the tax authorities in electronic form.

Acceptance of tax declarations and financial statements from taxpayers (their representatives) is carried out by employees of the department of work with taxpayers of the tax authority.

The date of submission of tax returns and financial statements is the date of their actual submission to the tax authority on paper or the date of sending a registered letter with a list of attachments. The employee of the tax authority who accepts the declaration from the taxpayer shall put on the copies remaining with the taxpayer a note of acceptance and the date of submission of the declaration.

Upon receipt, the tax declaration is entered into the information resources of the tax authorities and submitted to the office audit department. Acceptance of tax returns in electronic form via telecommunication channels is carried out in accordance with the Procedure for submitting a tax return in electronic form via telecommunication channels, approved by Order of the Ministry of Taxation of Russia dated 02.04.2002 N BG-3-32/169.

When submitting tax returns and financial statements to the tax authority via telecommunication channels, the taxpayer does not submit paper copies of these documents.

The date of submission of tax returns and financial statements is the date of their sending through telecommunications channels, as recorded in the confirmation of a specialized communications operator.

The tax authority confirms the fact that the taxpayer has submitted tax returns and financial statements in electronic form by sending a receipt for their acceptance via telecommunication channels after checking the requirements for paperwork. When submitting tax returns and financial statements to the tax authority on electronic media, the submission of paper copies of tax returns and financial statements is mandatory.

Requirements for paperwork, cases in which the tax authorities have the right to refuse to accept reports submitted on electronic media, the consequences of failure to submit a declaration are similar to the requirements for filing tax reports on paper.

An additional tax charge is an accountant's mistake, it must be corrected in the reporting of the period to which they relate. If an error is found for the current year, additional taxes are charged on the date of the decision on the verification.

If an error is found when calculating taxes for the last year, and the balance sheet has not yet been approved, then additional charges must be made in December of last year.

An application for the collection of a tax, fee, penalties, fines at the expense of the property of an individual (hereinafter in this article - an application for collection) is submitted in respect of all claims for the payment of a tax, fee, penalties, fines for which the deadline for execution has expired and which are not fulfilled by this by an individual as of the date of submission by the tax authority (customs authority) of an application for recovery to the court.

The fact of completion of all business transactions conducted by the organization must be recorded by issuing primary accounting documents. Based on these documents, accounting is maintained.

Primary documents must contain reliable data and be created in a timely manner, at the time of the transaction, and if this is not possible, then immediately after the completion of the transaction.

Primary accounting documents are drawn up at Elektrosignal OJSC in the sequence in which business transactions are performed.

The main requirements for the execution of primary documents are set out in the Law "On Accounting" dated November 21, 2009 N 129-FZ. And also in the Regulations on documents and workflow in accounting, approved by the USSR Ministry of Finance on July 29, 2010 N 105, which is valid to the extent that it does not contradict the Federal Law of November 21, 2009 N 129-FZ "On Accounting".

Elektrosignal JSC uses unified forms of primary documents. Documents, the form of which is not provided for in the albums of unified forms, are developed by the organization independently and drawn up by an organizational and administrative document. To give such documents legal force, the forms of documents must contain the following mandatory details:

Title of the document;

date of preparation of the document;

the name of the organization on behalf of which the document is drawn up;

business transaction meters in physical and monetary terms;

the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its registration;

personal signatures of the said persons.

On the basis of primary accounting documents, tax registers are filled in for the correct calculation of taxes.

Analytical registers of tax accounting - consolidated forms of systematization of tax accounting data for the reporting (tax) period, grouped in accordance with the requirements of Chapter 25 of the Tax Code of the Russian Federation, without distribution (reflection) among accounting accounts. They systematize and accumulate the information contained in the primary documents accepted for accounting.

Forms of analytical tax accounting registers are developed by the taxpayer independently and are established by the appendices to the accounting policy. At the same time, analytical registers must contain the following details:

name of the register;

period (date) of compilation;

operation meters in physical and monetary terms;

name of business transactions;

signature and decoding of the signature of the person responsible for compiling the indicated registers.

Tax accounting registers in Elektrosignal OJSC are maintained in the form of special forms in electronic form. The correctness of the reflection of business transactions in the tax accounting registers is monitored by those who compiled and signed them. If errors are found in the tax accounting register, only the person responsible for this has the right to correct them. Moreover, the correction must be not only certified by the signature of the latter (with the date), but also justified in writing.

Tax accounting does not contain a mandatory requirement to reflect business transactions by double entry, as is customary in accounting. Analytical accounting of tax accounting data as a whole should be organized in such a way that it reveals the procedure for the formation of the tax base. Based on the results of individual registers, consolidated registers are formed for income, expenses, amounts of accrued depreciation and other indicators.

It should be clear from the tax records:

How are the company's income and expenses determined?

how to determine the share of expenses taken into account for taxation in the reporting period;

what is the amount of the balance of expenses (losses) to be included in expenses in the following reporting periods;

what is the amount of debt to the budget.

It is planned to maintain 51 tax accounting registers grouped into 5 sections:

Registers of intermediate settlements - 16 forms;

Registers of the state of the tax accounting unit - 13 forms;

Registers of business transactions accounting - 7 forms;

Reporting data generation registers - 12 forms;

Target funds accounting registers non-profit organizations- 3 forms.

The tax base for each tax is calculated on the basis of information accumulated in analytical registers based on the results of processing primary documents.

4. DETERMINATION OF THE TAX BASE FOR THE CALCULATION OF TAXES AND FEES MANDATORY TO PAY

For each tax paid by Elektrosignal OJSC, there is a certain procedure for calculating the tax base.

In order to correctly calculate the amount of VAT due to be paid to the budget, it is necessary to correctly and timely determine the tax base. Tax accounting for VAT is carried out by the Accounting and Reporting Department of the Company. The data of accounting registers are used as the base used to obtain the necessary information in order to determine the objects of taxation.

The basis for calculating VAT is the contractual price of the goods (works, services) sold, taking into account the excise tax (for excisable goods), without including tax in it. VAT is charged on top of the price of the goods sold, with the exception of goods accounted for by the seller at a cost that includes the tax paid and certain categories goods purchased from individuals who are not VAT payers (clauses 4 and 5.1 of article 154 of the Tax Code of the Russian Federation), in such cases, the tax base is the markup (the difference between the selling price (including VAT) and the purchase price. The VAT rate in this organization is 18%.

invoices;

primary documents confirming the acceptance of goods (works, services) for accounting.

Invoices are numbered by the organization in ascending order from the beginning of the calendar year.

The invoice registration log consists of two parts:

part one - invoices issued;

part two - invoices received.

The tax period for compiling the journal is a quarter.

Invoices issued and received are subject to unified registration in the relevant parts of the journal in chronological order.

After the expiration of the tax period, before the 20th day of the month following the expired tax periods, the journal compiled on paper is signed by the head of the Company or a person authorized by order for the Company, laced up, its pages are numbered and sealed with the seal of the Company. The period of storage of the journal is not less than 4 years from the date of the last entry in it.

Value added tax presented by suppliers of goods (works, services) and property rights, which will be taken into account in deferred expenses, is deductible at a time when the conditions listed in Art. 172 of the Tax Code of the Russian Federation:

the expenses were incurred as part of a taxable activity;

goods, works, services are taken into account;

there is a valid invoice.

Elektrosignal OJSC enjoys the right to exemption from taxation of transactions provided for by Article 149 of the Tax Code of the Russian Federation:

paragraph 2 subparagraph 25 "sale of scrap and waste of ferrous and non-ferrous metals";

paragraph 3 subparagraph 22 "sale of residential buildings, residential premises, as well as shares in them."

Also, like other organizations, Elektrosignal OJSC pays income tax. The object of taxation is the profit received by the taxpayer. Profit is income received, reduced by the amount of expenses incurred, which are determined in accordance with the Tax Code of the Russian Federation.

Income and expenses for tax purposes are recognized by the organization on an accrual basis in accordance with Art. 271 and 272 of the Tax Code of the Russian Federation.

According to the accrual method, income is recognized in the reporting period in which they occurred, regardless of the actual receipt of funds, other property (works, services) and property rights.

The company's taxable income includes:

income from the sale of goods (works, services) and property rights (hereinafter - income from sale);

non-operating income.

Sales revenue is recognized as revenue from the sale of own products. Sales revenue is determined on the basis of all receipts related to payments for products sold.

The date of receipt of income from the sale is the date of sale, determined in accordance with paragraph 1 of Art. 39 of the Tax Code of the Russian Federation. Income of the organization, other than income from sales, is recognized as non-operating income, accounted for in accordance with the requirements of Art. 271 of the Tax Code of the Russian Federation.

Information for tax accounting of income related to the current reporting (tax) period is taken from accounting data, which allows you to allocate income in accordance with the income classification set out in this paragraph.

For income 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 organization independently, taking into account the principle of uniform recognition of income and expenses, based on the order of the head .

Expenses of the organization are recognized as reasonable and documented costs, and in the cases provided for in Art. 265 of the Tax Code of the Russian Federation, losses incurred (incurred) by the taxpayer.

Justified costs are understood as economically justified costs, the assessment of which is expressed in monetary terms.

Expenses are recognized as any costs, provided that they are made for the implementation of activities aimed at generating income.

The basis for the recognition of certain expenses for the purposes of tax accounting is the presence of an order of the head of the Company indicating the purpose of the expenses incurred.

In the event that the justification of expenses requires proof, the decision to include these expenses in the reduction of taxable profit is made on the basis of special calculations.

For the purposes of taxation of profits, establish that income and expenses related to several reporting (tax) periods are distributed in accordance with the accepted tax accounting methodology on a quarterly basis.

Separate accounting of income and expenses for the purposes of determining the tax base for income tax is carried out for the following types of activities and business transactions:

For the production and sale of products of the main and auxiliary industries;

For the performance of work, the provision of services to the main and auxiliary industries;

For the sale of depreciable property;

Liquidation of fixed assets.

For the calculation of personal income tax, the tax base is the income of individuals, expressed in cash. If material income was received, then their value should also be expressed in monetary terms (average market price, including VAT). The tax base does not take into account income that is exempt from personal income tax (Article 217, Chapter 23 of the Tax Code of the Russian Federation).

The tax period for calculating personal income tax is the calendar year from January 1 to December 31. The tax base is calculated on an accrual basis from the beginning of the year throughout the reporting period. The Tax Code of the Russian Federation provides for 3 effective rates for personal income tax: 9%, 13%, 30% and 35%.

The choice of the applicable rate depends on the type of income received.

Personal income tax 9%: used to calculate the tax on dividends received by a shareholder or founder of an enterprise.

Personal income tax 30%: used to calculate the tax on the income of non-residents of the Russian Federation.

Personal income tax 35%: applies to certain types of income: winnings, prizes in excess of 4,000 rubles, received interest from bank deposits, material benefits from savings on interest.

Personal income tax 13%: the main rate that applies to all other types of income, it is the personal income tax rate of 13 percent that applies when calculating tax on wages, from income from the activities of individual entrepreneurs, income taxed at a rate of 13%, the application is provided tax deductions(a kind of benefits), which reduce the tax base when calculating personal income tax. There are no deductions for other bets.

At the moment, there are 4 types of tax deductions (Art. 218-221, Chapter 23 of the Tax Code of the Russian Federation):

Standard;

Social;

Professional;

Property.

Standard deductions are applied when calculating employee payroll taxes. The employer reduces the amount of wages due to the employee by the amount of benefits due to him (standard deductions). After that, the personal income tax of 13% is already calculated from the resulting difference.

The following standard deductions are currently in effect:

1400 rub. - for the first and second child;

3000 rub. - for the third child and subsequent children;

3000 rub. - applies to certain categories of veterans and disabled people. This includes persons whose activities in the past were related to nuclear weapons, radiation, nuclear power plants, veterans of the Second World War who were injured in the line of military duty and other categories, a detailed list of which can be found in Article 218 of the Tax Code of the Russian Federation.

500 rub. - the deduction is also applicable to certain categories of disabled people, military personnel, participants in the Second World War, the full list can also be found in Article 218 of the Tax Code of the Russian Federation.

Standard deductions for children are applied until the employee's salary, calculated from the beginning of the year on an accrual basis, reaches 280,000 rubles. If in some month the total amount of salary since the beginning of the year has reached the specified limit, then personal income tax benefits for children until the end of the year are no longer taken into account.

If the same person falls under the last two deductions (500 and 3000), then only one is applied - the larger one (3000).

Social deductions for personal income tax:

This type of deduction is applied to persons who have spent money on education, treatment, non-state pension insurance, personal insurance. More details about these deductions can be found in Article 219 of the Tax Code of the Russian Federation.

Professional income tax deductions:

Accounted for in relation to income received individual entrepreneurs, persons engaged in private practice, receiving royalties, as well as working under contract agreements (Article 221 of the Tax Code of the Russian Federation).

Property deductions:

They are applied to persons who bought or sold real estate, land plots, houses, as well as those who have expenses in connection with the construction of real estate, houses (Article 220 of the Tax Code of the Russian Federation).

accounting register tax collection

5. APPLICATION OF TAX BENEFITS IN THE TAXATION SYSTEM USED, IN CALCULATION OF THE AMOUNT OF TAXES AND FEES MANDATORY TO PAY

The main element of stimulating the activities of business entities is the establishment of benefits on taxes and fees. The Tax Code of the Russian Federation does not contain a complete list of tax benefits. Depending on which element of taxation the tax benefits are aimed at changing, they can be conditionally divided into three main types: tax exemptions, tax rebates, tax credits. Key words: taxes, benefits, incentives, exemption, discounts, loans.

The first group of tax benefits includes the following tax exemptions. A tax amnesty is usually understood as an offer by the state to certain categories of non-payers to pay off their overdue tax debts in exchange for the abolition of the punishment that may be imposed for non-payment. The objectives of the tax amnesty are usually: replenishment of the budget through the receipt of tax debts; expansion of the tax base by involving funds from the shadow business into legal circulation; obtaining additional sources of investment in the form of repatriated foreign cash savings.

A tax benefit in the form of a full tax exemption for certain categories of payers (for example, war veterans, disabled people, etc.) is applied to personal taxes, less often certain categories may be exempted from taxes legal entities. Exemptions are convenient because, unlike other types of benefits, they are more adapted to taking into account the property status of the taxpayer. So, in accordance with Chap. 2 of the law “On preferential taxation” are exempt from paying transport tax, except for water and air Vehicle, public organizations of the disabled, non-profit organizations, budgetary institutions; religious organizations are exempted from paying tax on the property of organizations in respect of property that is not related to the property used by them for the implementation of religious activities; etc.

Tax withdrawals represent the withdrawal from taxation of individual elements of the tax object. With regard to property tax, exemptions are limited to exemption from taxation of certain types of property. Article 381 of the Tax Code of the Russian Federation provides for a list of types of property exempt from taxation. With regard to income tax in Elektrosignal OJSC, exemptions are expressed in the fact that profit is withdrawn from taxable profit (not subject to taxation) if it was received by the taxpayer from a certain type of activity. The number of exemptions for this tax is small, but they exist and are provided for in Ch. 25 of the Tax Code of the Russian Federation. For example, in sub. 14 p. 1 art. 251 when determining the tax base for property tax, property received by the taxpayer as part of targeted financing is not taken into account. In addition, exemptions are provided for by the Tax Code when taxing the income of individuals. The amounts of international, foreign or Russian awards for outstanding achievements, considered as an encouragement.

Similarly, tax is not fully levied on the amounts of one-time material assistance to victims of natural disasters.

Tax credits are a set of tax incentives aimed at direct reduction of the tax base by the established amount of legally allowed deductible types of expenses in order to stimulate their income. Discounts are divided into: limited (the amount of discounts is limited) and unlimited (the tax base can be reduced by the entire amount of the taxpayer's expenses); general (all payers can use them) and special (valid for certain categories of subjects). The concept of a tax credit includes a non-taxable minimum - this is the initial deduction of the minimum amounts from the gross value of the tax object. Another tax rebate is tax deductions - the exclusion from the tax base of certain current expenses, property and certain types of income. With regard to income tax, the rebates are not related to income, but to the expenses of the taxpayer. In this case, we are talking about such a decrease in profits subject to taxation, when the amount of expenses incurred by the taxpayer for purposes encouraged by society and the state is counted as a discount. For example, this includes transfers to charitable foundations, educational, healthcare, cultural institutions, environmental protection costs, since Elektrosignal OJSC has such costs. Innovative discounts can be distinguished as an independent form due to their special target orientation. So, paragraph 2 of Art. 262 of the Tax Code of the Russian Federation provides for the purposes of taxation of the payer's expenses for Scientific research and experimental design developments related to the creation of new or improvement of manufactured products (goods, works, services). The specified expenses are evenly included by the taxpayer into other expenses within one year, provided that the specified research and developments are used in production and in the sale of goods. These expenses, which did not give a positive result, are also included in other expenses in the amount of actual expenses during the year.

The mechanism of accelerated depreciation acts as a peculiar form of tax rebates, pursuing the goal of stimulating the growth of investments and the introduction of new technology. This allows enterprises to reduce the tax base when taxing income and property, to accumulate the necessary financial resources to replace outdated production equipment with new ones. So, for example, for depreciable fixed assets that are the subject of a financial lease agreement (leasing agreement), a taxpayer for whom this fixed asset must be accounted for in accordance with the terms of a financial lease agreement (leasing agreement) has the right to apply a special coefficient to the basic depreciation rate but not higher than 3.

In a broad sense, tax credits are a group of conditional (requiring additional grounds) benefits that imply a direct reduction in the tax liability (tax salary) in order to provide financial support to needy enterprises, stimulate users in production and social development enterprises and territories, as well as the exclusion of double taxation. In the current tax legislation, a tax credit is separated from tax benefits and it means a deferral or installment plan of the tax paid, or a targeted (investment) loan. Postponement or installment payment of tax is regulated by Art. 64 of the Tax Code of the Russian Federation.

Postponement of payment of taxes is the postponement of the deadline for paying the full amount of tax to a later date; installment payment of tax - the distribution of the amount of tax to certain parts with the establishment of deadlines for the payment of these parts. Investment tax credit is the most promising form of tax regulation. This is an independent type of targeted tax credit, associated exclusively with the stimulation of investment and innovation activities of enterprises. The concept, procedure and conditions for granting an investment tax credit are regulated by Art. 66 and 67 of the Tax Code of the Russian Federation, where it is defined as a change in the tax payment deadline, in which the organization, if there are appropriate grounds, is given the opportunity to reduce its tax payments within a certain period and within certain limits, followed by a phased payment of the loan amount and accrued interest. An investment tax credit can be granted for a period of one to five years, for corporate income tax, as well as for regional and local taxes.

Tax incentives are a form of practical implementation of the regulatory function of taxes. Together with a change in the mass of tax charges, manipulations in the ways and forms of taxation, differentiation of tax rates, a change in the scope of their distribution, tax incentives are one of the main tools for implementing a particular tax policy and methods of state tax regulation. The latter presupposes the purposeful influence of the state at all stages of the process of expanded reproduction in order to stimulate, and in some cases restrain entrepreneurial, investment and labor activity, accelerate the accumulation of capital in the most priority sectors of the economy, the development of applied science, technology and the social sphere.

6. CARRYING OUT TAX PLANNING FOR THE ACTIVITIES OF THE ORGANIZATION

Tax planning is understood as activities aimed at reducing tax payments. Tax planning is an integration process, which consists in streamlining business activities in accordance with the current tax legislation and the development strategy of the enterprise.

In the literature, when describing the process of tax planning at industrial enterprises, various approaches are used to determine its structural elements. Tax planning consists of four interrelated stages of a single cycle (Fig. 2).

Rice. 2. Stages of tax planning

Knowledge of taxes - accurate knowledge of the current tax legislation, its further development; understanding of what positive or negative aspects it has for the enterprise;

Compliance with tax laws - timely and accurate preparation of tax returns, reports, notices and other documents, full payment of all due tax payments;

Representation before the tax authorities -- sending tax returns, reports, notices and other documents to the tax authorities, assisting the tax authorities during tax audits and at other stages of compliance with tax laws, negotiating with tax and other authorities on violations of tax laws, tax reductions and write-off of tax debts, representation of the enterprise in judicial bodies in cases of tax offenses;

The basic principles of tax planning can be formulated as follows:

legality, that is, compliance with current legislation;

knowledge and detailed study of the position of the tax authorities, as well as judicial practice on those aspects of tax legal relations that are related to optimization;

perspective. The taxpayer must foresee the consequences of the incorrect application of various methods and tax optimization schemes, which can lead to large financial losses;

planning stages, for example, the following stages can be distinguished:

making a decision on the organizational and legal form of the organization;

deciding on tax jurisdiction. It is necessary to immediately decide in which region the organization, its governing bodies, branches will be located; whether international tax planning methods will be applied;

studying the possibility of applying tax benefits, as well as determining the legal forms of registration of transactions;

solution of private issues, such as the choice of the most profitable forms of depreciation, the most rational use of working capital from a tax point of view, the allocation of profits, etc.;

preliminary calculation of the financial consequences of planning (calculation of options for tax amounts, including turnover, based on the results of general activities in relation to a particular transaction or project, depending on the various legal forms of its implementation);

individuality of tax planning. The tax scheme of each organization and the financial scheme of each transaction are unique in many ways, and practical advice can be given in each specific case after a preliminary legal examination of specialists;

collegiality in decision-making on methods and forms of tax optimization. Experts note that the process of tax optimization is:

joint work of an accountant, a lawyer and a manager (manager);

constant search for new original solutions and schemes of the organization;

constant study of specialized literature, study and analysis of the experience of other organizations of this profile and related business areas.

The elements of tax optimization are:

a tax calendar designed to predict and control the correctness of the calculation and compliance with the deadlines for paying the required taxes to the budget;

a tax liability optimization strategy with a clear plan for implementing this strategy;

accurate fulfillment of tax and other obligations, prevention of receivables under economic contracts for shipped products for periods exceeding the limitation period;

an effective accounting system that allows you to receive timely objective information about business activities for tax planning purposes.

Tax optimization -- planning and managing business operations to achieve the most advantageous tax position in a strategic perspective.

At the first stage of tax planning, which coincides with the moment of the emergence of the idea of ​​organizing a commercial enterprise, the goals and objectives of the new entity, the sphere of production and circulation are formulated, in connection with which the question of whether to use those tax benefits that are provided by law is immediately decided. for small enterprises operating in the field of material production.

At the second stage, the issue of the most tax-favorable location of the enterprise and its structural subdivisions is resolved, meaning not only countries and regions with a preferential taxation regime, but also regions of Russia with local taxation features.

At the third stage, the issue of choosing one of the existing organizational and legal forms of the enterprise is resolved.

At the fourth stage, all the benefits provided by the tax legislation for each of the taxes are analyzed for their use in commercial activities - based on the results of the analysis, an action plan is drawn up regarding the implementation of benefits for the selected taxes, which is an integral part of the overall tax planning.

At the fifth stage, an analysis is made of all possible forms of transactions planned in commercial activities in terms of minimizing total tax payments and maximizing profits.

At the sixth stage, the issue of the rational allocation of assets and profits of the enterprise is resolved, bearing in mind not only the expected return on investment, but also the taxes paid upon receipt of this income.

Optimization of taxation - the normal actions of the taxpayer, performed by him in the course of economic activity.

There are a number of ways to optimize several taxes at once:

Savings on income tax and VAT by optimizing transportation costs. This includes transportation costs in the cost of goods subject to a reduced VAT rate of 10% or 0%; there should be a clear definition in the terms of supply contracts and export contracts which of the parties to the contract should provide and which should pay the costs of transporting the goods.

Savings on tax payments, VAT and income tax by extending the limitation periods for receivables. This method consists in the fact that by confirming your debt with the help of letters, paying part of the debt by the debtor or by applying to the court, the limitation period is interrupted and starts to run again, which allows you to postpone the deadlines for writing off bad receivables precisely in the period when the taxpayer's profit is maximum and it is possible to reduce the tax base by writing off this receivable as an expense. This method is fully justified and has no obvious risks of holding taxpayers liable if there is clear evidence that the debtor has recognized the debt.

Savings on income tax and property tax payments when acquiring fixed assets under a leasing agreement. The essence of the method lies in the fact that the transfer of ownership under a leasing agreement can be carried out at any time, while during the term of the agreement the subject of leasing can be both in the ownership of the lessor and in the ownership of the lessee, therefore, in the case when the property is on the balance sheet of the lessor , the buyer has the opportunity to write off leasing payments as expenses in a short time and not charge property tax on the cost of the equipment received, when applying the option when the property is on the balance sheet of the lessee, the latter has the opportunity to significantly reduce taxes due to accelerated depreciation. The application of this method is quite effective.

One way to optimize income tax is to create a reserve for doubtful debts. The Tax Code of the Russian Federation provides for the following procedure for the formation of a reserve: the organization must conduct an inventory of receivables on the last day of the reporting (tax) period. If by the end of the reporting year following the year of the creation of the reserve for doubtful debts, this reserve is not used in any part, then the unspent amounts are added to the financial results when compiling the balance sheet at the end of the reporting year, i.e. will be charged to income and included in the tax base.

These two methods of reducing the taxable base of income tax are legal and justified, however, they cannot be recognized as tax optimization methods in the full sense of the word, since the Tax Code of the Russian Federation describes them as ways of normal behavior of a taxpayer in the course of economic activity.

There are many options for realizing the right to tax optimization in practice.

1. As a variant of legal optimization, one can consider the method of using contracts that include the signs of several contracts:

a tolling agreement (a contract for the processing of tolling raw materials) replaces the simultaneous conclusion of contracts for the sale, contract, gratuitous transfer and storage;

the merchandising agreement replaces the simultaneous conclusion of agreements for the provision of services, contracts, hiring staff, use of the brand (license agreement).

There are some that will help the taxpayer when concluding an agreement and when applying any tax optimization methods using agreements not to have problems with the tax authorities:

for the purposes of tax control, the contract must be drawn up in the form of a single document signed by both parties, the sheets of the contract must be numbered, the contract must be bound, if the contract is not stitched, then each sheet of the contract must be signed;

any change in the terms of the contract or deviation from the terms of the contract during its execution, allowed by the parties, must be formalized by a written agreement of the parties. Termination of the contract must also be made in writing;

the contract must be signed on a date earlier than its actual execution by the parties (transfer of funds, delivery of goods, etc.), it is also advisable not to sign contracts on holidays and weekends, as this casts doubt on the reality of the tax authorities, if the agreement was nevertheless signed later than its execution began, it should be provided in the agreement that its effect extends to the relations of the parties that arose before the date of its conclusion;

the place of signing (city, country) of several agreements concluded on the same date must be the same;

the numbers of one contract for different counterparties must match;

all expenses incurred by a party under the contract must be recorded in it, the obligation to bear such expenses must be assigned in the contract to the party that actually incurred them;

all correspondence between the parties under the contract must clearly reflect its content and not contradict what was actually performed by the parties under the contract (i.e. there should not be a letter refusing to execute the contract and at the same time paying for goods under the contract and filing an application with the tax authority for a refund VAT on the advance paid), all correspondence between the parties contrary to the contract must be destroyed by mutual agreement.

2. Possibility to choose the organizational form of economic activity ( different kinds legal entities, individual entrepreneurs).

3. Possibility of obtaining a tax deduction paid to the supplier (VAT).

4. Application of special tax regimes (STS, UTII) instead of common system taxation.

...

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From tax accounting? Is it possible to bring these two types of accounting closer, or is it impossible and not even worth trying? We will talk about the relationship between accounting and tax accounting and their differences in this material.

Features of accounting and tax accounting

Based on the name, the main difference between accounting and tax accounting is the system of their regulatory regulation. Accounting is regulated by the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” and other legislation in the field of accounting, which is. The basis of tax accounting, respectively, is the tax legislation and, first of all, the Tax Code of the Russian Federation.

Accounting and tax legislation, as a rule, in relation to individual objects or operations represents the variability of their accounting. This necessitates the organization's choice of a specific option, which is fixed in the Accounting Policy. For example, the choice for the purposes of accounting and taxation of the method of depreciation.

For these purposes, the organization develops and approves the Accounting Policy for taxation purposes.

It must be borne in mind that, in accordance with the Tax Code of the Russian Federation, tax accounting is a system for summarizing information to determine the tax base for income tax (Article 313 of the Tax Code of the Russian Federation). However, in a broader sense, tax accounting is a system for determining taxable indicators for all taxes, and not just income tax.

Differences between accounting and tax accounting

Given that most of the differences between accounting and tax accounting are formed when determining accounting and tax profits, it is the rules and requirements of Chapter 25 “Income Tax” of the Tax Code of the Russian Federation that are considered through the prism of differences between accounting and tax accounting.

In addition to the methods of calculating depreciation, which may not coincide in accounting and taxation, the main differences between accounting and tax accounting include:

• the procedure for classifying income and expenses;
• methods of recognition of income and expenses;
• the procedure for accounting for depreciable property;
• methods for assessing the MPZ;
• the procedure for determining direct and indirect costs;
• the procedure for creating reserves, etc.

For example, in accounting, depreciation of fixed assets can be charged in one of the following 4 ways (clause 18 PBU 6/01):

• linear way;
• reducing balance method;
• method of writing off the cost by the sum of the numbers of years of the useful life;
• method of writing off the cost in proportion to the volume of products (works).

And in tax accounting, only 2 methods are used (clause 1 of article 259 of the Tax Code of the Russian Federation):

• linear method;
• non-linear method.

At present, the relationship between accounting and tax accounting in the calculation of income tax is implemented by applying PBU 18/02 “Accounting for income tax calculations”.

At the same time, the reduction of the existing differences in accounting and tax accounting by bringing the two accounting systems closer is defined as one of the main tasks of the Federal Tax Service of Russia for the coming years.