Accounting policies for tax purposes are applied. What determines accounting policy for tax purposes? Personal income tax in accounting policies

Accounting policies for tax purposes

Accounting policy for tax purposes is a set of methods (methods) permitted by the Tax Code 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.

In other words, this is a set of mandatory rules enshrined in the order, according to which information on business transactions during the reporting (tax) period is systematized and summarized in order to determine the tax base for specific taxes. The main task in developing accounting policies for tax purposes is to create an optimal tax accounting system.

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

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 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:

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

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

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 the specified changes come into force.

These provisions apply to income tax, as they are provided for in Article 313 of the Tax Code of the Russian Federation.

Changing the accounting policy in relation to VAT is possible only from January 1 of the year following the year of its approval, that is, once a year. Chapter 21 of the Tax Code of the Russian Federation does not provide for other options.

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.

The main sections of the accounting policy provision for tax purposes are:

General and organizational and technical issues;

Methodological aspects.

General and organizational and technical issues of organizing tax accounting include:

Distribution of functional responsibilities of accounting employees, appointment of persons responsible for maintaining tax records;

Application of analytical tax accounting registers;

Technology for processing accounting information.

This section also includes the basic rules for maintaining tax records.

If an organization has separate divisions, it is important to determine:

Deadline for submitting information to the head office of the organization for consolidated tax accounting;

List of taxes transferred at the location of branches;

The procedure for paying taxes by an organization and separate divisions.

The second section reflects the methods of tax accounting that the organization chooses independently, methods for assessing assets and liabilities, the procedure for forming the tax base and tax accounting for tax purposes and other methodological aspects. It is more convenient to organize this section by type of taxes.

Issues that require an unambiguous interpretation are not reflected in the accounting policies. Only those issues for which the legislation on taxes and fees provide for different options are reflected. In the annex to the accounting policy, it is necessary to approve the forms of tax accounting registers.

Tax accounting registers can be:

Accounting registers supplemented with the necessary details;

Tax accounting registers developed by the organization independently.

In addition, the accounting policy should also indicate the method of maintaining analytical tax accounting registers - using computer technology or manually.

Structure and composition of accounting policies for tax purposes

The accounting policy for tax purposes, like any other document, has its own structure and consists of two sections.

The first section is general. It establishes the rules for maintaining tax records and indicates the persons responsible for maintaining them. If the organization includes separate divisions, then the accounting policy sets the deadline for submitting information to the head office for consolidated accounting for the organization as a whole.

The second section provides rules for forming the tax base for specific taxes. It is advisable to group these rules by types of taxes.

Today, the choice of provisions that can be fixed in the accounting policy for tax purposes is provided for in Part Two of the Tax Code, in particular:

1. for value added tax;

2. corporate income tax;

3. mineral extraction tax;

4. excise taxes;

5. taxation when implementing production sharing agreements.

accounting policy taxation land

The provisions that need to be enshrined in the accounting policies are mostly listed in Chapter 25 of the Tax Code of the Russian Federation. There are much fewer similar provisions in other chapters of the Tax Code.

All elements of accounting policy for each tax are conditionally divided into two groups:

1) main group - these are elements of accounting policy, the mandatory presence of which is required by the Tax Code or to which there are direct references in it;

2) additional group - these are elements of accounting policy that are not mandatory or that are not directly classified by the Tax Code as elements of accounting policy, but it provides a rule that allows the organization to choose one of the proposed options.

Not all elements, even from the main group, need to be fixed in the accounting policy. Some of them are not mandatory, since they are directly dependent on the organization’s availability of the element being assigned. There is no need to include tax accounting methods for objects that are not present in the organization, even if they belong to the main group. When new facts of economic activity arise, the organization reflects the procedure for their accounting in an addition to the accounting policy for tax purposes.

When developing accounting policies, the following must be taken into account. If the Tax Code does not provide for the taxpayer to choose one or another option for forming the tax base, such issues are not reflected in the accounting policy.

The term “accounting policy for tax purposes” in regulations is first used in the Tax Code of the Russian Federation (Chapter 25). The need to develop and approve an accounting policy for tax purposes is caused by the official recognition of tax accounting in Russia, as well as by the fact that when maintaining tax accounting, just like accounting (but to a lesser extent), an invariant approach is assumed. The concept of tax accounting was introduced by Article 313 Chapter 25 of the Tax Code of the Russian Federation. In accordance with it, tax accounting is a system for summarizing information for determining the tax base for a tax based on data from primary documents, grouped in accordance with the procedure provided for by the Tax Code. The Tax Code defines general provisions for tax accounting (Chapter 25 ) for the purposes of calculating income tax, as well as the procedure for developing, approving and changing accounting policies for the purposes of taxing organizations with income tax. However, there are elements of tax accounting for other taxes. For example, Chapter 21 of the Tax Code “Value Added Tax" is provided for, with on the one hand, the need to maintain tax accounting registers (invoices, books of purchases and sales), and on the other, various options are provided for determining the tax base for the sale of goods (works, services):

• a) as goods (work, services) are shipped and payment documents are presented;
• b) as funds become available.

In connection with the above, there is a need to maintain tax records and to formulate an accounting policy for tax purposes not only for income tax, but for all taxes.

Tax accounting is carried out in order to generate complete and reliable information on the accounting procedure for tax purposes of business transactions carried out by the taxpayer during the reporting (tax) period, as well as to provide information to internal and external users to monitor the correctness of calculation, completeness and timeliness of calculation and payment in tax budget.

The tax accounting system is organized by the taxpayer independently, based on the principle of consistency in the application of tax accounting norms and rules, i.e. is applied consistently from one tax period to another. The procedure for maintaining tax accounting is established by the taxpayer in the accounting policy for tax purposes, approved by the relevant order (instruction) of the head. Confirmation of tax data

accounting are:

• - primary accounting documents (including an accountant’s certificate);
• - analytical tax accounting registers;
• - calculation of the tax base.

As for analytical tax accounting registers, they can serve as accounting registers if the accounting and tax rules coincide. The Tax Code provides that if the accounting registers do not contain enough information to determine the tax base in accordance with the requirements of tax legislation, the taxpayer has the right to independently supplement the applicable accounting registers with additional details, thereby forming tax accounting registers, or maintain independent tax accounting registers. Thus, organizations can choose one of the possible options for organizing tax accounting:

• 1) accounting registers are used to fill out tax returns (serve as tax accounting registers);
• 2) 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;
• 3) analytical tax accounting registers are maintained separately, regardless of the accounting registers, on the basis of primary accounting documents, and, as a rule, tax

registers of three levels:

• a) first-level registers formed on the basis of primary accounting documents;
• b) second-level registers, summarizing data from first-level registers;
• c) registers of the third level, in which the Taxable Base is determined on the basis of data from registers of the first two levels (these may be the tax return itself).

The latter option is advisable for large organizations. The Ministry of Taxes and Duties of the Russian Federation has developed recommendations “Tax accounting system recommended by the Ministry of Taxes of Russia for calculating profits in accordance with the norms of Chapter 25 of the Tax Code of the Russian Federation.” They propose the main registers of the tax accounting system, each of which is a list of the main indicators necessary, in the opinion of the Ministry of Taxes of Russia, for calculating the tax base in accordance with the rules provided for by Chapter 25 of the Tax Code of the Russian Federation. However, these forms are not mandatory for use by all taxpayers, since in accordance with the Tax Code of the Russian Federation, tax and other authorities do not have the right to establish mandatory forms of tax accounting documents for taxpayers. The main difference between analytical tax accounting registers and accounting registers is that they do not provide for the distribution of data among accounting accounts. Forms of analytical tax accounting registers can be developed by the taxpayer independently, or standard ones recommended by the Ministry of Taxes of the Russian Federation can be used, but they must necessarily contain the following details:

• - name of the register;
• - Date of preparation;
• - transaction meters in physical (if possible) and in monetary terms;
• - name of business transactions;
• - signature (deciphering the signature) of the person responsible for compiling these registers.

In this case, the forms of tax accounting registers and the procedure for reflecting data in them are established by appendices to the accounting policy of the organization for tax purposes.

For small enterprises, it is advisable to use the first option, since in order to minimize the costs of accounting for them, in most cases it is necessary to bring the rules of accounting and tax accounting as close as possible.

The organization records the decision to choose one of the options in its accounting policies for tax purposes. The Tax Code does not contain a direct indication of the consolidation of this element of accounting policy in the order on accounting policy for tax purposes. However, direct indications of consolidation in accounting policies are contained in the Tax Code only in relation to a small number of invariant tax accounting rules. However, the accounting policy for tax purposes must reflect all the methods and methods of tax accounting that the organization chooses from among several permitted by law.

Changes to the accounting policy for tax purposes are made by the taxpayer in the event of changes in the legislation on taxes and fees or applied accounting methods. The decision to make changes to the accounting policy for tax purposes 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 the norms of this legislation come into force.

A small enterprise begins to formulate its accounting policy for tax purposes by choosing one of the tax systems that are established by law for small enterprises. In Russia, small businesses can use special tax regimes along with the general taxation regime. Moreover, within the framework of the general taxation regime, such enterprises can enjoy a number of tax benefits. Recently, tax benefits have been provided to small business organizations, regardless of whether the organization is classified as a small business entity in accordance with the Federal Law of June 14, 1995 No. 88-FZ “On State Support of Small Business in the Russian Federation.” The criteria by which certain tax benefits are granted are regulated by tax legislation. For example, organizations and individual entrepreneurs are exempt from paying value added tax if, over the three previous calendar months, the amount of revenue from the sale of goods (work, services) excluding VAT and sales tax did not exceed a total of one million rubles (Article 145 of the Tax Code of the Russian Federation ). Thus, sales volume, and not the average number of employees (the main quantitative criterion for classifying organizations as small businesses according to the Federal Law “On State Support of Small Businesses in the Russian Federation”), is the main criterion for obtaining value added tax benefits. However, as a rule, taxpayers with insignificant turnover in the sale of products (works, services) are classified as small businesses, therefore, the benefits provided to taxpayers with insignificant turnover are practically benefits for small enterprises.

Currently, taxation of small business organizations is carried out on the basis of three systems:

• - a generally established taxation system;
• - simplified taxation system;
• - taxation systems based on the principle of imputed income.

Moreover, the decision to apply a generally established system or a simplified taxation system is applied by the taxpayer independently, and the taxation system in the form of a single tax on imputed income for certain types of activities is applied without fail by decision of a constituent entity of the Russian Federation.

Let us consider the features of each of the taxation systems used by small businesses.

Generally established taxation system

The generally established taxation system applies equally to all subjects of tax legal relations, however, it provides for some specific features for small business organizations. This concerns mainly additional benefits and various benefits that small businesses can enjoy. In this work it is impossible to give a complete description of the generally established taxation system (this is beyond the scope of our study), so we will dwell only on its features that are characteristic of small enterprises.

Income tax

The procedure for calculating and paying income tax is established by Chapter 25 of the Tax Code “Organizational Income Tax”. Before the entry into force of Chapter 25 of the Tax Code, that is, until January 1, 2002, Law No. 2116-1 “On Corporate Income Tax” was in force, which established a benefit according to which small enterprises did not pay income tax in the first two years of operation, engaged in the production and processing of agricultural products, production of food products, consumer goods, building materials, medical equipment, medicines and medical products, construction of housing, industrial, social and environmental facilities (including repair and construction work), provided that revenue from the above types of activities exceeded 70% of the total revenue from sales of products (works, services). In this case, the day the enterprise began operating was considered the day of its state registration.

In the third and fourth years of operation, small enterprises paid a tax in the amount of 25 and 50%, respectively, of the established income tax rate, if the revenue from these types of activities amounted to more than 90% of the total revenue from the sale of products (works, services).

Currently, the above benefits are preserved if they have not expired on the date of entry into force of Chapter 25 of the Tax Code (Article 2 3 of Law No. 110-FZ).

Chapter 25 of the Tax Code “Organizational Income Tax” stipulates that taxpayers pay monthly advance payments for income tax. But at the same time, organizations whose sales income over the previous four quarters did not exceed an average of three million rubles for each quarter pay only quarterly advance payments based on the results of the reporting period. Thus, organizations with a small amount of income from sales can temporarily use these financial resources for their own needs.

Tax benefits for income tax for small enterprises include the right of organizations whose average amount of revenue from the sale of goods (work, services) over the previous four quarters, excluding VAT and sales tax, did not exceed 1 million rubles. for each quarter, apply the cash method for recognizing income and expenses (Article 273 of the Tax Code of the Russian Federation). The essence of the cash method is that income is recognized on the day of receipt of funds into bank accounts and (or) the cash desk, receipt of other property (work, services) and (or) property rights, and expenses after their actual payment, including depreciation deductions - only for depreciable property paid for by the taxpayer.

Value added tax

Tax Code ( Ch. 21) it is provided that organizations and individual entrepreneurs are exempt from paying value added tax if, over the three previous calendar months, the amount of revenue from the sale of goods (work, services) excluding tax did not exceed a total of one million rubles (Article 145 of the Tax Code of the Russian Federation) . In addition, for taxpayers with monthly amounts of revenue from the sale of goods (work, services) excluding tax during a quarter, not exceeding one million rubles, the tax period is set as a quarter, in contrast to other taxpayers, for whom the tax period is set as a calendar month (Article 163 of the Tax Code). Thus, small enterprises (based on sales volume) pay value added tax not monthly, but quarterly).

Property tax

As is known, property tax is assessed and paid by taxpayers based on the average annual value of property. In this case, fixed assets are accepted for calculation at their residual value (initial or replacement cost minus the accumulated depreciation amount). Obviously, the procedure for calculating depreciation directly affects the amount of tax accrued for payment. In accordance with the Federal Law of June 14, 1995 No. 88-FZ “On state support for small businesses in the Russian Federation” (Article 10) small businesses are given the right to apply accelerated depreciation of fixed production assets, as well as the right to additionally write off up to 50% of the original cost of fixed assets with a service life of more than three years. This right allows small businesses to save only on property tax payments; it has nothing to do with income tax, since for tax purposes, depreciation of fixed assets is calculated according to the rules of tax accounting (Chapter 25 of the Tax Code).

Simplified taxation system

The procedure for applying the simplified taxation system by organizations and individual entrepreneurs is established by the Tax Code (Chapter 26.2 “Simplified Taxation System”), which came into force on January 1, 2003. Until this time, the Federal Law of December 29, 1995 was in force No. 222-FZ “On a simplified system of taxation, accounting and reporting for small businesses,” which became invalid on January 1, 2003. The new tax regime creates a more favorable tax climate for small businesses. The simplified taxation system provided for by the Tax Code can be used by a wider range of taxpayers than the system provided for by Federal Law No. 222-FZ of December 29, 1995 “On a simplified system of taxation, accounting and reporting for small businesses.” This conclusion can be made based on an analysis of the criteria for the transition to a simplified taxation system in accordance with the Tax Code (Chapter 26.2) and the Federal Law of December 29, 1995 No. 222-FZ “On a simplified system of taxation, accounting and reporting for small businesses.” For example, until 2003, organizations whose average number exceeded 15 people could not switch to using a simplified taxation system. Now the number limit is 100 people. The essence of this system is that, upon application, organizations can switch to paying a single tax instead of profit tax, value added tax (except for cases of import of goods into the customs territory of the Russian Federation), property tax and a single social tax.

Taxation system in the form of a single tax on imputed income

The single tax on imputed income is applied in accordance with the Tax Code of the Russian Federation (Chapter 26.3 “Taxation system in the form of a single tax on imputed income for certain types of activities). This system is used for the following activities:

• - provision of household services;
• - provision of veterinary services;
• - provision of repair, maintenance and washing services for vehicles;
• - retail trade carried out through shops and pavilions with a sales floor area for each trade facility of no more than 150 square meters, tents, trays and other trade facilities, including those without a stationary retail space;
• - provision of catering services carried out using a hall with an area of ​​no more than 150 square meters;
• - provision of motor transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs operating no more than 20 vehicles.

The transition to a taxation system in the form of a single tax on imputed income is not voluntary. The obligation to apply this system arises when it is introduced on the territory of a constituent entity of the Russian Federation. At the same time, the list of household services that may be subject to the taxation system in the form of a single tax on imputed income is not closed. Therefore, the list of household services that are transferred to the payment of a single tax on imputed income is determined by the constituent entities of the Russian Federation when adopting laws on the procedure for introducing this tax on their territory. The taxation system in the form of a single tax on imputed income is used by both organizations and individual entrepreneurs.

Organizations pay a single tax instead of profit tax, sales tax, property tax and single social tax. Individual entrepreneurs pay a single tax instead of personal income tax, sales tax, personal property tax and single social tax. In addition, organizations and individual entrepreneurs who are taxpayers of the single tax are not recognized as taxpayers of value added tax, with the exception of value added tax payable when importing goods into the customs territory of the Russian Federation. Other taxes and fees are assessed and paid in accordance with the general taxation regime, including insurance contributions for compulsory pension insurance in accordance with the legislation of the Russian Federation.

Taxpayers who, along with business activities subject to single taxation, carry out other types of business activities, calculate and pay taxes and fees in relation to these types of activities in accordance with the general taxation regime. Therefore, organizations and individual entrepreneurs paying a single tax on imputed income must keep separate records of property, liabilities and business transactions in relation to business activities subject to single taxation and business activities in respect of which taxpayers pay taxes in accordance with the general taxation regime. In addition, they are obliged to comply with the procedure for conducting settlement and cash transactions in cash and non-cash forms, established in accordance with the legislation of the Russian Federation.

The object of taxation for the application of a single tax is the imputed income of the taxpayer, i.e. potential income of a single tax payer, calculated taking into account the totality of factors directly affecting the receipt of the specified income, and used to calculate the amount of the single tax at the established rate.

The single tax rate is set at 15% of the imputed value. The tax period for a single tax is a quarter.

The amount of imputed income is calculated as the product of the basic profitability for a certain type of business activity, calculated for the tax period, and the value of the physical indicator characterizing this type of activity. To calculate the amount of a single tax depending on the type of business activity, physical indicators characterizing a certain type of business activity and the basic monthly profitability established by Chapter 26.3 of the Tax Code are used.

How does accounting policy for tax purposes differ from accounting policy for accounting? Is it necessary to prepare it and how can it correctly reflect the nuances of tax accounting?

Accounting policy is a set of ways for an economic entity to maintain accounting records. This definition is given in Federal Law No. 402-FZ of December 6, 2011 “On Accounting” (hereinafter referred to as Law No. 402-FZ). The procedure for developing and applying accounting policies for accounting purposes is regulated by the Accounting Regulations “Accounting Policy of the Organization” (PBU 1/2008), approved by Order of the Ministry of Finance of Russia dated October 6, 2008 N 106n. Thus, Law N 402-FZ and PBU 1/2008 help in developing accounting policies, but only for accounting purposes.
For tax purposes, the accounting policy for tax accounting is applied, which, in accordance with Art. 11 of the Tax Code of the Russian Federation is a set of methods (methods) allowed by the Tax Code 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, chosen by the taxpayer. In practice, organizations most often approach the formation of accounting policies for tax accounting more seriously. But there are no recommendations for developing tax accounting policies.
You can develop an accounting policy for tax accounting purposes in the form of a separate document, or you can add an additional section to the accounting policy for accounting. Whatever method is chosen, the accounting policy for the next year must be approved by order (instruction) of the manager by December 31. This provision follows from the norms of the Tax Code of the Russian Federation, namely from paragraph 1 of Art. 285, according to which the tax period for income tax is a calendar year. The accounting policy in the organization must be applied from the moment of registration of the organization until its liquidation.
Often in practice, accounting policies are approved annually at the end of the year for the next calendar year. Experts have their own opinion on this matter: since the accounting policy applies the principle of consistency, there is no need to approve it annually. There is no need to create a new tax accounting policy every year. Once accepted, it applies until changes are made to it.
At the same time, changes may be made to accounting policies. So, for example, if an organization plans to change previously used accounting methods. In this case, changes to the accounting policy can only be made from the beginning of the next calendar year, i.e. the order approving the accounting policies for the new calendar year must be signed in December. If changes in accounting policies are a consequence of changes in legislation on taxes and fees, the necessary changes must be made from the moment the relevant legislation comes into force. In the latter case, an order is created to change the accounting policy. Changes during the tax period must also be made in cases where the organization has begun new types of activities. Thus, changes to accounting policies can be made during a calendar year only in two cases discussed earlier. In all other cases, accounting policies can only be changed from the beginning of the year.
The tax accounting policy is uniform for the entire organization and is mandatory for all its divisions. With regard to VAT, this rule is directly enshrined in clause 12 of Art. 167 of the Tax Code of the Russian Federation. Taxpayers are not required to submit their tax accounting policies to the tax office immediately after they are prepared. If the tax authorities conduct an audit of the taxpayer, the accounting policy will have to be presented within five days after receiving the request for delivery of the document.
As a rule, the accounting policy consists of several sections, most often two.
The general section contains organizational and technical issues, such as rules for maintaining tax accounting (which unit maintains tax accounting or the person responsible for maintaining it), the procedure for document flow when maintaining tax accounting, the procedure for maintaining tax accounting in structural divisions and submitting data to the head office ( if available), etc.
A special section reflects the procedure for forming the tax base for certain taxes. The norms of Ch. 25 of the Tax Code of the Russian Federation establishes the taxpayer’s right to choose the rules for maintaining tax accounting. The taxpayer's choice must be reflected in the tax accounting policy. Thus, it is necessary to describe in the accounting policy the accounting method provided for by law that is most suitable for the organization.
Both organizations applying the general taxation system and organizations applying the simplified taxation system must draw up accounting policies for tax purposes. For organizations applying the general taxation regime, it is necessary to highlight the issues of determining the tax base for all taxes paid by the organization. For enterprises using the simplified tax system, the main task is to choose those methods of accounting for income and expenses that are permitted by Chapter. 26.2 of the Tax Code of the Russian Federation.

Accounting policy for income tax

As you know, the Tax Code provides for a large number of accounting options for calculating income tax. An accounting policy will help an organization decide on one way or another of accounting. Let's consider the main points of formation of accounting policy for income tax.
Labor costs. For tax accounting purposes, the accounting policy must reflect the wage indicator that will be used when calculating income tax. Let us recall that the taxpayer has the right to choose either the average headcount indicator or the indicator of labor costs.
Unfinished production. In accordance with Art. 319 of the Tax Code of the Russian Federation, 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 other words, 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, balances of finished products in the warehouse and products shipped but not sold in the reporting or tax period.
Let us recall that work in progress means products (work or services) of partial readiness, 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. At the same time, the norms of Art. 319 of the Tax Code of the Russian Federation does not provide for rules for assessing work in progress. Thus, the taxpayer is obliged to independently develop a procedure for distributing direct expenses for work in progress and 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 should be applied for at least two tax periods. Note that the organization has the right to use for tax accounting purposes the same procedure for assessing work in progress as in accounting.
In accordance with the Regulations on accounting and reporting, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n (hereinafter referred to as the Regulations), work in progress in mass and serial production can be reflected in the balance sheet:
- according to actual or standard (planned) production cost;
- for direct cost items;
- at the cost of raw materials, materials and semi-finished products.
With a single production of products, work in progress is reflected in the balance sheet at the actual costs incurred.
Methods for assessing raw materials, materials and goods. In the accounting policy for tax purposes, it is also necessary to establish a method for valuing raw materials and 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. This must be done to determine material costs for tax purposes.
In accordance with paragraph 8 of Art. 254 of the Tax Code of the Russian Federation establishes the following methods for assessing raw materials:
- at the cost of a unit of inventory (product);
- at average cost;
- at the cost of the first acquisitions (FIFO).
Moreover, in contrast to the Accounting Regulations “Accounting for Inventories” PBU 5/01, approved by Order of the Ministry of Finance of Russia dated June 9, 2001 N 44n (hereinafter referred to as PBU 5/01), tax legislation does not disclose the content of these methods. Thus, in the accounting policy for tax purposes it is necessary to reflect one or another method of using the valuation of materials, but this method must be guided on the basis of PBU 5/01. Let us recall that previously the LIFO method of valuing raw materials was also used - based on the cost of the most recent acquisitions. In accordance with Order of the Ministry of Finance of Russia dated March 26, 2007 N 26n, this method was excluded from accounting from January 1, 2008. And from January 1, 2015, it was also excluded for tax accounting purposes (Federal Law dated April 20, 2014 . N 81-FZ).
Depreciation. Tax legislation (clause 1 of Article 259 of the Tax Code of the Russian Federation) provides for two methods of calculating depreciation: linear and non-linear. Only the straight-line method can be used to calculate depreciation on objects (buildings, structures, transmission devices and intangible assets) included in the eighth to tenth depreciation groups. Let us recall that 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.
The linear method of calculating depreciation is regulated by Art. 259.1 of the Tax Code of the Russian Federation. 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. The linear method of calculating depreciation, although not an economic solution, is the simplest. 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.
The procedure for applying the non-linear method of calculating depreciation is regulated by Art. 259.2 of the Tax Code of the Russian Federation and allows most of the cost of depreciable property to be transferred to expenses for tax accounting purposes at the beginning of its useful life.
When using the non-linear 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). 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. Every month, the total balance of depreciation groups or subgroups is reduced by the amount of depreciation accrued for this group or subgroup.
The norms of Art. 259.2 of the Tax Code of the Russian Federation establishes depreciation rates applied for each depreciation group.
In accordance with paragraph 1 of Art. 259 of the Tax Code of the Russian Federation, no more than once every five years, a taxpayer has the right to change the method of calculating depreciation, switching from a non-linear to a linear method of calculating depreciation. Let us remind you that changes are allowed from the beginning of the next tax period.
With the exception of the eighth to tenth depreciation groups, for all other objects the organization must use a single depreciation calculation method.
The next question that arises in this issue of calculating depreciation is whether the taxpayer will use the depreciation bonus? Let us remind you that in accordance with 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). These standards also apply to expenses incurred in cases of completion, additional equipment, modernization, reconstruction, technical re-equipment, and partial liquidation of fixed assets.
The depreciation bonus is not accrued in relation to property received by the organization from the founders, and in relation to fixed assets that are not depreciable property. In addition, the calculation of bonus depreciation in relation to leased property raises questions from regulatory authorities.
The taxpayer's decision to charge bonus depreciation must also take place in the accounting policy for tax accounting purposes with a specified percentage.
In the order approving the accounting policy 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. Thus, the taxpayer's choice is not limited to only two methods of calculating depreciation.

- depreciable fixed assets used to work in aggressive environments and (or) extended shifts;
- to the own depreciable fixed assets of taxpayers - agricultural organizations of industrial type (poultry farms, livestock complexes, fur farms, greenhouse plants);
- to the own depreciable fixed assets of taxpayers - organizations with resident status of an industrial-production special economic zone or a tourist-recreational special economic zone.
The taxpayer has the right to apply an increasing factor, but not higher than 2, to the following depreciable objects:
- being the subject of a financial lease agreement (leasing agreement) of taxpayers, 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.
The accounting policy for tax purposes must reflect the procedure for calculating 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.
Creation of reserves. Let us recall that in accordance with the Tax Code of the Russian Federation, the taxpayer is given the opportunity to create various reserves. In this case, the amount of calculated income tax is subject to adjustment. This happens as follows: the organization forms a reserve, while increasing expenses in one tax period, thereby reducing the tax base for income tax. Thus, part of the income tax is transferred to the following periods. In accordance with tax legislation, the following reserves can be created:
- for doubtful debts;
- for warranty repairs;
- repair of fixed assets;
- to pay for vacations and remuneration;
- on upcoming expenses allocated for purposes ensuring social protection of people with disabilities.
When creating a reserve, it is worth remembering that this is a taxpayer’s right, not an obligation. At the same time, if an organization nevertheless decides to create one or another reserve, it is worth remembering that to calculate income tax, it must use the accrual method. That is, a reserve cannot be created if the accounting policy specifies the cash method of calculating income tax. As a rule, the creation of one or another reserve must be reflected in the accounting policy for tax accounting purposes. However, it is still recommended to simultaneously create a reserve for both tax and accounting purposes in order to avoid various temporary differences.
Method of writing off securities. When selling securities or otherwise disposing of them, the organization has the right to use the provisions established in clause 23 of Art. 280 of the Tax Code of the Russian Federation the following methods for writing them off:
- at the cost of the first acquisitions (FIFO);
- per unit cost.
The chosen method must also be enshrined in the accounting policy for tax accounting purposes. In this case, the chosen method will apply to securities - both traded and non-traded on the organized securities market.
To determine the market price of a share, a taxpayer can either calculate it independently or engage 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 may not be any, but provided for by the legislation of the Russian Federation.
Payment of advance payments. When calculating income tax, the taxpayer has the right to choose one of two options for paying advance payments:
Option 1 involves calculating the amount of the advance payment based on the income tax rate and the amount of profit at the end of each tax period. Profit subject to taxation is calculated on an accrual basis from the beginning of the tax period to the end of the tax period;
2nd 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.
The chosen method for calculating the advance payment for income tax must also be reflected in the accounting policy for tax accounting purposes.
The transition from one method of paying advance payments to another is carried out on the basis of a notification submitted to the tax office no later than December 31 of the year preceding the tax period in which the transition to this system of payment of advance payments will occur.
Separate units. In the event that a taxpayer has a separate division, and more than one, the accounting policy must specify the procedure for paying income tax for each separate division in accordance with the provisions of Art. 288 of the Tax Code of the Russian Federation. Thus, 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 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.

VAT accounting policy

As for VAT, the taxpayer does not have as many options as for income tax. However, there are important points that need to be reflected in the accounting policies for tax accounting. And the most important issue regarding VAT taxation is the issue of organizing separate accounting, especially if there are transactions that are not subject to VAT taxation.
In accordance with Art. 170 of the Tax Code of the Russian Federation, the proportion necessary for maintaining separate accounting is determined based on the cost of shipped goods, work or services, taxable or non-taxable in the total cost of goods, work or services shipped during the tax period. The period for determining the proportion is equal to the tax period, that is, a 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 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.
Thus, in the tax accounting policy, the taxpayer must specify the procedure for maintaining other separate accounting. 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 tax purposes (production,
general taxation system) since 2015

In accordance with part two of the Tax Code of the Russian Federation, Federal Law of December 28, 2013 N 420-FZ, Federal Law of November 24, 2014 N 366-FZ, Federal Law of November 24, 2014 N 368-FZ, Federal Law dated December 6, 2011 N 402-FZ "On Accounting", the Accounting Regulations "Accounting Policy of the Organization" (PBU 1/2008), approved by Order of the Ministry of Finance of Russia dated October 6, 2008 N 106n, other regulations
I order:
1. Approve the new edition of the accounting policy of Fat Plant LLC for tax purposes, given in Appendix No. 1 to this Order.
2. Establish that these editions of the accounting policies are applied from January 1, 2015.
3. Entrust control over the implementation of this order to the chief accountant of Fat Plant LLC.

CEO
LLC "Fat Plant" Kupriyanov V.I. Kupriyanov

Accounting policy of LLC "Fat Plant"
for tax purposes

Section I. General provisions

Tax accounting is carried out by the accounting service as a structural unit. The chief accountant is responsible for setting up and maintaining tax records.
Tax accounting is carried out using a computer in the 1C:Enterprise program.
Submission of reports to the tax authority in electronic form via telecommunication channels.
Tax accounting registers are maintained on the basis of accounting data. The following are used as tax accounting registers:
- accounting registers;
- accounting registers supplemented with information necessary for tax accounting;
- tax accounting registers specially developed by the organization. At the end of the tax period, tax accounting registers are printed and certified by responsible persons.

Section II. Special section

1. Corporate income tax

1.1. Income and expenses of the organization.
1.1.1. The organization determines income and expenses using the accrual method.
1.1.2. Income and expenses from sales are recorded in tax registers. Non-operating income and expenses are recorded in tax registers.
1.1.3. Taxable income of an organization includes:
- income from the sale of goods (work, services) and property rights (hereinafter referred to as income from sales);
- non-operating income.
Sales income includes:
- revenue from the sale of goods of own production (products of the organization) minus VAT charged to customers;
- proceeds from the sale of other property, as well as property rights of the organization, minus VAT charged to buyers (assignees);
- revenue from the sale of works and services minus VAT charged to customers.
The date of receipt of income from sales is the date of transfer of ownership of products, other property, property rights, results of work performed or the date of provision of services, regardless of the actual receipt of funds (other property (work, services) and (or) property rights) in payment for them .
1.1.4. The date of sale of securities, depending on the method of execution of the contract by the organization, is recognized as follows:
- the date of transfer of ownership of the securities being sold to the buyer;
- date of termination of obligations to transfer securities by offsetting similar counterclaims;
- the date of actual receipt of the amounts of partial repayment of the nominal value of the security during the period of its circulation, provided for by the terms of issue.
1.1.5. Income that is not income from sales is recognized as non-operating income.
In particular, non-operating income includes:
- from leasing property (including land plots) (subleasing);
- from granting for use rights to the results of intellectual activity and means of individualization equivalent to them.
The amount of income does not include VAT charged to counterparties.
The date of receipt of non-operating income is determined in accordance with clause 4 of Art. 271 Tax Code of the Russian Federation.
In particular, the date of receipt of income from the rental of property is determined depending on the terms of the lease agreement:
- if the lease agreement is concluded for a period of time relating to one reporting period (the start and end dates of the lease refer to the same reporting period), then income is recognized on the end date of the lease;
- if the rental period spans several reporting periods (the start and end dates of the lease refer to different reporting periods) and the lease agreement establishes the amount of monthly (quarterly) rent, then income is recognized in the amount established by the agreement (excluding VAT) on the last day of each month ( quarter);
- if the lease period spans several reporting periods (the start and end dates of the lease refer to different reporting periods) and the lease agreement establishes the amount of rent for the entire lease period, then income is recognized on the last day of each reporting period in an amount proportional to the number of days the agreement is valid rent in the reporting period.
In a similar manner, income from the granting of rights to the results of intellectual activity and equivalent means of individualization is recognized.
1.1.6. Organization expenses include:
- costs associated with production and sales;
- direct costs;
- indirect costs;
- non-operating expenses.
Direct expenses relate to the expenses of the current reporting (tax) period as products are sold, in the cost of which they are taken into account.
Direct expenses for profit tax purposes include those types of expenses that form the incomplete actual cost of work in progress (WIP), semi-finished products and finished products in accounting (all types of expenses, with the exception of general business expenses and selling expenses).
The distribution of direct costs for the balance of work in progress (including semi-finished products) and finished products manufactured by the organization during the month is made on the last day of each month. For this purpose, the amount of direct costs per kilogram of raw materials is determined. In this case, raw materials mean all types of raw materials, materials (main and auxiliary) and semi-finished products used for the production of a certain type of product.
1.1.7. Indirect expenses include general business expenses and selling expenses, namely:
- administrative and management expenses;
- expenses for maintaining general business personnel not related to the production process;
- depreciation charges and expenses for repairs of operating systems for management and general economic purposes;
- rent for general purpose premises;
- costs of paying for information, auditing, consulting and similar services;
- other expenses for managing the organization as a whole;
- advertising costs;
- costs of the transport department for transporting products;
- expenses for packaging finished products after they are accepted for accounting and delivered to the finished product warehouse;
- entertainment expenses;
- other expenses associated with the sale of products.
Indirect costs of production and sales recognized for profit tax purposes, incurred in the reporting (tax) period, are fully included in the expenses of the current reporting (tax) period.
1.1.8. Non-operating expenses include reasonable costs for carrying out activities not directly related to sales, such as:
- expenses in the form of interest on debt obligations, including those related to the construction or acquisition of fixed assets;
- expenses associated with servicing purchased securities;
- expenses in the form of negative exchange rate differences, with the exception of negative exchange rate differences arising as a result of revaluation of advances issued (received);
- expenses for creating a reserve for doubtful debts;
- expenses for liquidation of fixed assets being decommissioned;
- expenses for banking services;
- other reasonable expenses not related to sales.
1.2. Fixed assets.
1.2.1. For tax purposes, fixed assets (FA) are understood as property used as means of labor for the production and sale of goods (performance of work, provision of services) or management of an organization, the initial cost of which exceeds 40,000 rubles.
The initial cost of an asset is determined as the sum of expenses for its acquisition (construction, manufacturing), delivery and bringing it to a state in which the object is suitable for use, excluding VAT.
Customs duties and fees paid upon the acquisition of imported property are included in its original cost.
The following expenses are not included in the initial cost of an asset, but are taken into account as expenses for the period in which they are incurred:
- state duty for registration of rights to real estate and land and transactions with these objects, paid after the inclusion of the object in the depreciable property;
- costs of dismantling a decommissioned operating system located at the site where the new facility was created;
- interest on loans and borrowings attracted (used) for the acquisition (construction) of fixed assets;
- expenses incurred by the organization in connection with attracting loans and borrowings for the acquisition (construction) of fixed assets.
1.2.2. The useful life of an asset is determined by a commission appointed by order of the manager, based on the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1. For all groups of depreciable assets, the organization applies the linear method of calculating depreciation.
Depreciation for all fixed assets is accrued according to basic depreciation rates without applying decreasing or increasing factors to them.
1.2.3. Purchased used fixed assets are included in the depreciation group (subgroup) in which they were included from the previous owner. The latter must be documented.
The depreciation rate for such fixed assets is determined taking into account the useful life, reduced by the number of months of operation of this property by the previous owners.
The organization does not use the right to bonus depreciation.
1.3. Intangible assets.
1.3.1. The useful life of intangible assets (intangible assets) by an organization is established by a commission appointed by order of the head:
- based on the validity period of the patent, certificate and (or) 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;
- based on the expected useful life of the intangible asset, stipulated by the relevant agreements.
The useful life of trademarks is established based on the validity period of the trademark certificate. The organization's costs for extending the validity period of a trademark certificate do not change its initial cost, but are taken into account as other costs associated with production and sales.
For intangible assets for which it is impossible to determine the useful life, depreciation rates are established based on a useful life of 10 years. Such intangible assets include the corporate name of the organization.
1.3.2. When calculating depreciation of intangible assets, the linear method is used.
Intangible assets worth no more than 40,000 rubles. are not recognized as depreciable property. Upon commissioning, their full cost is subject to a one-time write-off as part of material costs.
1.4. R&D expenses.
1.4.1. Expenses directly related to the implementation of scientific research and (or) development (R&D) are included in other expenses in the reporting (tax) period in which such research or development (individual stages of work) were completed, in full, regardless of R&D results.
1.4.2. If, as a result of R&D, an organization receives exclusive rights to the results of intellectual activity specified in clause 3 of Art. 257 of the Tax Code of the Russian Federation, then intangible assets are not recognized in tax accounting, and R&D expenses incurred are taken into account as part of other expenses associated with production and sales for two years.
1.5. Expenses for the acquisition of land plots.
Expenses for the acquisition of land plots in state or municipal ownership under contracts concluded during the period from January 1, 2007 to December 31, 2011 are included in other expenses associated with production and sales.
These expenses are taken into account at the end of each reporting (tax) period evenly over a period of five years, starting from the moment of confirmation of the fact of filing documents for registration of land ownership.
If the settlement period under an agreement for the acquisition of rights to a land plot exceeds five years, the costs are divided in equal shares for the period established by the agreement.
1.6. Inventory accounting.
1.6.1. Raw materials and supplies, when written off as expenses, are valued using the average cost method calculated per month.
1.6.2. The cost listed in paragraphs. 3 p. 1 art. 254 of the Tax Code of the Russian Federation, property that is not depreciable is included in material costs in the full amount as such property is put into operation.
1.7. Labor costs.
1.7.1. Labor costs include accruals to employees (including incentives and compensation payments related to working hours or working conditions) provided for by law, regulations on remuneration of employees of the organization, regulations on bonuses for employees of the organization, collective and labor agreements.
Labor costs also include contributions to the reserve for future expenses for vacation pay.
1.7.2. Accounting for labor costs is maintained in tax registers in the form given in the Appendix to this Accounting Policy.
1.8. Reserves.
1.8.1. Reserve for upcoming vacation expenses.
In order to evenly account for upcoming expenses for tax purposes, the organization creates a reserve to pay for upcoming employee vacations.
The maximum amount of the reserve and the monthly percentage of contributions to the reserve are determined on the basis of the estimate.
Deductions to the reserve are made on the last day of each month in an amount equal to the actual labor costs for the corresponding month (with the exception of labor costs for persons working on the basis of civil contracts, and taking into account contributions to compulsory social insurance), multiplied by by the percentage established by the estimate. These deductions are taken into account as part of the labor costs of the corresponding category of employees.
During the year, the reserve is used to cover amounts accrued to pay for vacations and the corresponding amounts of contributions to compulsory social insurance.
Every year, as of the last day of the tax period, an inventory of the reserve is carried out.
If the accumulated amount exceeds the organization's obligations to pay for vacations planned for the past year, but not actually used at the end of the year, the reserve is reduced by the excess accrued amount. The specified amount is subject to accounting as part of non-operating income of the current tax period.
If, as a result of the inventory, it is determined that the accumulated amount is less than the organization’s obligations to pay for vacations not used at the end of the year, an additional charge is made to the reserve. The corresponding amount is included in labor costs for the current tax period.
The organization's obligations to pay for vacations unused as of December 31 are determined based on the average daily amount of labor costs (including mandatory social insurance contributions) and the number of days of unused vacation.
1.8.2. Provision for doubtful debts.
The organization creates a reserve for doubtful debts.
For this purpose, at the end of each reporting (tax) period, an inventory of debt to the organization arising in connection with the sale of goods (performance of work, provision of services) is carried out.
Based on the results of the inventory at the end of each reporting (tax) period, the following are produced:
1) contributions to the reserve, which are taken into account as part of non-operating expenses of the current reporting (tax) period;
2) writing off the provision for bad debts.
When determining the amount of the reserve, doubtful debts are taken into account including VAT. The maximum amount of the reserve (contributions to it) is 10% of the revenue of the reporting (tax) period, determined in accordance with Art. 249 of the Tax Code of the Russian Federation (excluding VAT).
The amount of the reserve that is not fully used in the reporting (tax) period is transferred to the next reporting (tax) period. The transferred reserve amount is deducted from the reserve amount determined based on the inventory results at the end of the next reporting (tax) period. The result of the deduction (the difference) is included in non-operating expenses of the next reporting (tax) period.
1.8.3. Reserve for future R&D expenses.
A reserve for future R&D expenses is not created.
1.8.4. Reserve for future expenses for OS repairs.
A reserve for future costs for OS repairs is not created.
1.9. Accounting for transactions with securities.
Securities are accounted for at their acquisition cost, which includes:
- the purchase price of the security;
- the cost of information (consulting) services related to the acquisition of the specified security;
- the cost of services of intermediaries (brokers), exchanges, registrars.
Expenses for operations to sell securities include:
1) cost of acquisition of sold securities.
When writing off as expenses the cost of sold (retired) securities, the accounting method is used at the cost of the first acquisitions (FIFO method);
2) expenses for intermediary and consulting services related to the sale of securities.
1.10. Reporting period and calculation of advance payments for income tax.
The reporting periods for income tax are the first quarter, six months and nine months of the calendar year.
The organization pays advance payments based on the results of reporting periods and monthly advance payments in the generally established manner. Monthly advance payments are not calculated based on the actual profit received.

2. VAT

2.1. Separate accounting of VAT presented by suppliers and contractors.
The organization carries out the following types of transactions that are not subject to VAT:
- operations for the sale of securities, including bills of exchange;
- providing loans to legal entities and individuals.
The organization maintains separate accounting of transactions subject to VAT and transactions exempt from taxation, as well as separate accounting of relevant expenses and amounts of “input” VAT.
For the purposes of organizing separate VAT accounting, expenses associated with the sale of securities include:
1) the cost of sold securities;
2) expenses for intermediary and consulting services related to the sale of securities;
3) share of the following types of expenses of the organization:
- expenses for remuneration of administrative and managerial personnel, including insurance contributions for compulsory social insurance and contributions to the reserve for future expenses for vacation pay;
- depreciation of computers and other office equipment assigned to administrative and managerial personnel;
- expenses for rent and maintenance of the organization’s central office.
“Input” VAT on fixed assets and intangible assets accepted for accounting in the first or second months of the quarter is distributed in proportion to the cost of goods shipped in the corresponding month (work performed, services rendered), transferred property rights, transactions for the sale of which are subject to taxation (exempt from taxation), in the total cost of goods (work, services) shipped (transferred) per month, property rights.
Separate accounting of “input” VAT is carried out using second-order subaccounts opened to the first-order subaccounts provided for in the Working Chart of Accounts for account 19 “Value Added Tax on Acquired Values”:
- “VAT subject to distribution”;
- “VAT accepted for deduction”;
- “VAT included in the cost of goods, works, services.”
2.1. The order of numbering, compilation and execution of invoices.
Invoices are numbered by the organization in ascending order from the beginning of the calendar year without using alphabetic characters.
Issuance and receipt of invoices can be carried out electronically via telecommunication channels using an enhanced qualified electronic signature of persons authorized by order of the General Director, through organizations that ensure the exchange of information within the framework of electronic document management (operators), in the manner established by the Order of the Ministry of Finance of Russia dated April 25, 2011 N 50n.

3. Personal income tax

Accounting for income accrued to individuals in respect of whom the organization acts as a tax agent, as well as the amounts of tax withheld from them, is kept in the tax register for accounting of income, deductions and personal income tax, developed by the organization.

4. Organizational property tax

The organization has property of several categories, which is subject to corporate property tax. The tax base for property of each category is determined separately.
The organization maintains separate accounting of such property using subaccounts to accounting accounts 01 “Fixed Assets”, 02 “Depreciation of Fixed Assets”, approved by the organization’s working chart of accounts.

In this article, Candidate of Economic Sciences, expert at the auditing firm "MKD" Maria Viktorovna Semenova examines issues related to accounting policies for tax purposes, which differ in many respects from accounting policies for accounting purposes. The tax consequences for VAT, income tax and other taxes and fees directly depend on the wording of the elements of this accounting policy. This article was provided by the SPUTNIK-101 company of the ASTROSOFT group - the official partner of the 1C company in St. Petersburg, the Authorized Training Center of the 1C company, the Certification Center for accountants under the 1C: PROFESSIONAL, 1C: Franchisee program.

Characteristic		Accounting policy
Acceptance procedure		applies from the first January of the year following the year of approval
Approval procedure		approved by relevant orders of the head of the organization and is mandatory for all its separate divisions
Approval deadlines

Accounting policies for tax purposes and their differences from accounting policies for accounting purposes

Taxpayer organizations must calculate the tax base based on accounting data, in accordance with paragraph 1 of Article 54 of the Tax Code of the Russian Federation. In this regard, accounting records should be organized in such a way as to determine tax liabilities with minimal effort.

The legislation on taxes and fees also contains a number of regulations affecting the organization of accounting: for example, the requirement to maintain separate records of individual taxable items. In some cases, the taxpayer has the opportunity to choose one of the methods for determining tax liabilities proposed by regulatory documents. The second part of the Tax Code (Article 167) introduces a new concept of “accounting policy for tax purposes”, the subject of which the Tax Code relates to making a decision on determining the date of sale of goods (work, services). By establishing the procedure for formation and amendment, as well as the timing of drawing up accounting policies for tax purposes, the Tax Code largely repeats the provisions established by the documents of the system of regulatory accounting regulation for accounting policies (see Table 1).

Table 1. Comparative characteristics of accounting policies and accounting policies for tax purposes

Characteristic	Accounting policies for tax purposes	Accounting policy
Acceptance procedure	applies from the first January of the year following the year of approval	applies from the first January of the year following the year of approval
	for a newly created organization is considered applicable from the date of their creation.	for a newly created organization is considered applicable from the date of acquisition of the rights of a legal entity (state registration)
Approval procedure	approved by relevant orders of the head of the organization and is mandatory for all its separate divisions	approved by relevant orders of the head of the organization and is mandatory for all its separate divisions
Approval deadlines	newly created organizations approve accounting policies for tax purposes no later than the end of the first tax period	the newly created organization draws up its chosen accounting policy before the first publication of its financial statements, but no later than 90 days from the date of acquisition of the rights of a legal entity (state registration)

The Tax Code does not establish requirements for the consistency of accounting policies for tax purposes from one tax period to another and, accordingly, does not highlight cases when an organization has the right to change accounting policies for tax purposes. It can be assumed that tax policy should be applied without changes during the calendar year, but this is not directly provided for in paragraph 12 of Article 167 of the Tax Code of the Russian Federation.

Although accounting policies for tax purposes are mentioned only in Chapter 21 of the Tax Code of the Russian Federation in connection with the determination of obligations for value added tax, other acts of legislation on taxes and fees also contain provisions that require the taxpayer to choose one or another procedure for determining obligations to the budget. It seems that the accounting policy for tax purposes should also disclose such aspects as the organization of separate accounting, methods for distributing expenses for tax purposes and the procedure for calculating taxes for separate divisions of organizations.

In a number of cases, tax planning methods based on understating the amount of accounting profit negatively affect the quality of the prepared financial statements. As an alternative approach, it can be proposed to formulate financial reporting indicators according to one rules, and use others for tax purposes, fixing them in the accounting policy for tax purposes. However, the use of various methods for accounting purposes and calculation of tax liabilities leads in some cases to unjustified costs, creates the need for cumbersome and time-consuming calculations and, consequently, increases the risk of incorrect determination of tax liabilities.

Determining the moment of sale for tax purposes

When determining obligations for value added tax, the date of sale of goods (performance of work, provision of services) is determined depending on the accounting policy adopted by the taxpayer for tax purposes.

Taxpayers who have adopted in their accounting policies for tax purposes the date of occurrence of the tax liability upon shipment and presentation of settlement documents to the buyer, determine the date of sale, in accordance with subparagraph 1 of paragraph 1 of Article 167 of the NKRF, as the earliest of the following dates:

Day of shipment of goods (performance of work, provision of services);

The day of payment for goods (works, services).

Taxpayers who have adopted in their accounting policies for tax purposes the date of occurrence of a tax liability as funds are received, define the date of sale as the day of payment for goods (work, services), in accordance with subparagraph 2 of paragraph 1 of Article 167 of the Tax Code of the Russian Federation.

For the purposes of calculating income tax, the organization must also determine the moment of sale of products (works, services). According to paragraph 13 of the Regulations on the composition of costs for the production and sale of products (work, services), included in the cost of products (work, services), approved by Decree of the Government of the Russian Federation dated 05.08.92 No. 552, revenue from the sale of products (work, services) is determined either as it is paid (for non-cash payments - as funds for goods (work, services) are received in bank accounts, and for cash payments - as funds arrive at the cash desk), or as goods are shipped (work, services are performed) and presentation of payment documents to the recipient (customer).

Thus, for tax purposes, sales proceeds can be accounted for “on payment” or “on shipment”. The corresponding decision must be formalized in a special administrative document - an accounting policy for tax purposes.

However, for accounting purposes, organizations cannot determine when revenue is recognized in their accounting policies. Revenue is accepted for accounting in an amount calculated in monetary terms equal to the amount of receipt of cash and other property and (or) the amount of accounts receivable, in accordance with paragraph 6 of the Accounting Regulations “Organizational Income”, approved by Order of the Ministry of Finance of Russia dated 05/06/99 No. 32n. Reflection of revenue in an amount equal to the amount of funds received is allowed in specially established cases. (Currently, this procedure is provided for small businesses.)

Thus, the revenue reflected in the accounting accounts differs from the sales indicator for tax purposes. The value of the latter is determined on the basis of analytical procedures.

If an organization determines revenue for tax purposes as settlement documents are paid, there is a deferral of payment of income tax on the balance of receivables for shipped goods (work, services). In this case, the organization receives tax savings due to the fact that it pays income taxes later.

Organization of separate accounting of sales turnover and expenses for tax purposes

To obtain the right to apply tax benefits, organizations in some cases are required to keep separate records of income, expenses and property. Maintaining separate accounting does not necessarily mean separating analytical accounts to reflect separate income, expenses or assets. In some cases, expenses and the value of assets are distributed in proportion to the selected base, and no entries are made in the accounting accounts.

Taxpayers have the right to either independently choose the distribution base for organizing separate accounting, or must follow the recommendations of regulatory documents.

Example.

When determining the amount of VAT to be offset on goods (work, services) consumed to obtain income from exports, the taxpayer has the right to independently choose the base in proportion to which expenses and related VAT amounts will be distributed between export supplies and supplies to the Russian market. In particular, depending on the specifics of the sales and production processes, the following techniques can be used:

- "direct count". If it is already known at the production stage where the corresponding batch of products will be sold, it is possible to calculate the costs directly associated with the production of each specific batch;

- by the share of the cost of commercial products sold for export in the total cost of commercial products sold during the period;

- by the share of revenue received from exports of products in the total revenue from sales of products received during the reporting period.

Example.

The procedure for distributing overhead costs related to income subject to income tax at different rates is established in paragraph 2.10 of the instruction of the Ministry of Taxes of Russia dated June 15, 2000 No. 62 “On the procedure for calculating and paying income tax for enterprises and organizations to the budget.” Overhead (general and general production) expenses should be distributed between types of activities in proportion to the amount of revenue received from each type of activity in the total amount of revenue. (For trading organizations, instead of revenue, gross income is included in the calculation.)

In the accounting policy for tax purposes, it is advisable to note the facts of maintaining separate accounting according to the rules established by regulatory documents, as well as to set out in detail the methods of maintaining separate accounting independently developed in the organization.

Organization of accounting registers to simplify the calculation of taxable bases

Currently, the indicators reflected in accounting are analyzed and adjusted for tax purposes. Separate recommendations for making adjustments to income and expenses for the purposes of calculating income tax are contained in Appendix No. 4 to the instruction of the Ministry of Taxes of Russia dated June 15, 2000 No. 62 (Certificate on the procedure for determining the data reflected in line 1 “Calculation (tax return) of tax from actual profit" ).

Taking into account the requirements of the legislation on taxes and fees, it is possible to organize analytical accounting of taxable objects in such a way as to simplify the calculation of taxes, minimize the work of an accountant and, therefore, reduce the risk of errors when calculating taxes.

In particular, income and expenses can be reflected in accounting so that income (expenses), the amount of which should be adjusted to gross profit, are reflected separately. For example, gross profit for tax purposes must be adjusted by the following amounts (see Table 3).

Table 3. Selected gross profit adjustments for tax purposes

	Nature of adjustment according to Help		A comment
Interest expenses for the use of credits (loans), included in the cost price for tax purposes	Cost (clause 1.2) (clause 4.19)		Such expenses reduce the taxable base in accordance with subparagraph “c” of paragraph 2 of the Regulation on the composition of expenses
Interest expenses for the use of credits (loans) not included in the cost price for tax purposes	Profit for tax purposes (clause 4.20)		Such expenses do not reduce the tax base
Negative amount differences included in other expenses	Profit for tax purposes (clause 4.10)		Such expenses do not reduce the tax base
Income from participation in the authorized capital of other organizations, if this is the subject of the organization’s activities		Revenue from sales of products (works, services)	Such income is classified as non-operating income (clause 14 of the Regulation on the composition of costs) and is taxed at a special rate
Expenses from participation in the authorized capitals of other organizations, if this is the subject of the organization’s activities		Cost of products (works, services)	Such expenses do not reduce the tax base
Losses from previous years identified in the reporting year	Profit for tax purposes (clause 4.21)
Profit of previous years revealed in the reporting year		Profit for tax purposes (clause 5.7)	According to paragraph 1 of Article 54 of the Tax Code of the Russian Federation, they are taken into account when recalculating tax liabilities in the period the error was committed

Thus, it seems appropriate to organize separate accounting:

Interest expenses for the use of credits (loans), included in the cost price for tax purposes;

Negative amount differences included in other expenses;

Income and expenses from participation in the authorized capitals of other organizations, if this is the subject of the organization’s activities;

Profits and losses of previous years, etc.

The appropriate accounting procedure for such income and expenses can be reflected in the working chart of accounts, as well as in the accounting policy for tax purposes.

Deciding on the timing of income tax payment

Taxpayers (except for budgetary organizations, small enterprises and payers specified in paragraph 5 of Article 8 of the Law of the Russian Federation of December 27, 1991 No. 2116-1 “On the income tax of enterprises and organizations”) have the opportunity to pay income tax either on quarterly advance payments, or monthly based on the actual profit for the month (clause 2 of Article 8 of the said Law).

Payment of advance contributions of income tax to the budget must be made no later than the 15th day of each month in equal shares equal to one third of the quarterly amount of the specified tax. When making calculations based on actual profit for the month, calculations are submitted by enterprises to the tax authorities at their location no later than the 20th day of the month following the reporting month.

Thus, taxpayers have the opportunity to choose the order of payment of income tax (quarterly or monthly). The corresponding decision must be formalized in a separate administrative document or included in the accounting policy for tax purposes.

Determining the basis on which tax liabilities are distributed between separate structural divisions of the organization

For tax purposes, a separate division of an organization is any division territorially isolated from it, at the location of which stationary workplaces are equipped (clause 2 of Article 11 of the Tax Code of the Russian Federation). Recognition of a separate division of an organization as such is carried out regardless of whether its creation is reflected or not reflected in the constituent or other organizational and administrative documents of the organization, and on the powers vested in the specified division. In this case, a workplace is considered stationary if it is created for a period of more than one month.

Separate divisions of Russian organizations perform the duties of these organizations to pay taxes and fees at the location of these branches and other separate divisions, in accordance with Article 19 of the Tax Code of the Russian Federation. Thus, the Tax Code prescribes the registration and transfer of taxes and fees to the budgets at the location of separate divisions of the organization.

The amount of tax payable at the location of the separate division is determined by distributing the total amount of tax based on the legally established distribution base. When calculating such a distribution base, the taxpayer has the right to choose one of the possible indicators on the basis of which it is calculated.

Example.

According to paragraph 2 of Article 175 of the Tax Code of the Russian Federation, the amount of value added tax payable at the location of a separate division of an organization is determined as one-half of the product of the total amount of tax payable by the organization by the amount calculated as the sum of the share of the average number of employees (pay fund labor) of a separate division in the average number of employees (wage fund) for the organization as a whole and the share of the cost of fixed production assets of a separate division in the cost of fixed production assets for the organization as a whole.

That is, the amount of VAT payable at the location of the structural unit of the organization ( T d), can be calculated using the following formulas:

1. T d =1/2*(P d /P o +F d /F o)*T 0 ,

Where

T o -- the total amount of tax to be paid;

P d - wage fund of a separate division;

P o - wage fund for the organization as a whole;

F d - the cost of fixed production assets of a structural unit;

F o - the cost of fixed production assets for the organization as a whole;

or

2. T d =1/2*( Ň d / Ň o +F d /F o)*T 0 ,

Where

Ň d - average number of employees of a structural unit;

Ň o - average number of employees for the organization as a whole.

Having selected the appropriate indicator for calculating the distribution base (average headcount or wage fund), the organization must notify the tax authority and consistently apply it throughout the calendar year, in accordance with paragraph 3 of Article 175 of the NKRF.

The applied method of distributing tax liabilities between separate divisions of the organization must be enshrined in a separate administrative document or reflected as part of the accounting policy for tax purposes.

Making a decision to waive tax benefits

If tax legislation grants an organization the right to tax benefits, and the latter considers their use inappropriate (for example, due to technical difficulties associated with their calculation), the corresponding decision to waive the benefits must be recorded in an administrative document. When refusing a tax benefit, you should keep in mind that such a refusal is not legal in all cases.

Payers of value added tax have the right to refuse only the tax benefits provided for in paragraph 3 of Article 149 of the Tax Code of the Russian Federation. The waiver of such benefits must be consistent (that is, the benefits cannot be applied selectively depending on who is the counterparty), as well as for a period of less than one year.

Since the legislation on taxes and fees assumes that the fact of refusal of tax benefits must be documented, it seems legitimate to note such facts in the accounting policy for tax purposes.

Modern tax legislation is replete with options for accounting for the same business transactions and their results.

So, often, in two absolutely identical organizations engaged in the same type of activity, the transactions of capitalization/write-off, accounting of income and expenses are entered into accounting documents in completely different ways. What causes this situation? Right! Internal accounting policies for accounting purposes, as well as accounting policies for tax purposes.

The concept of accounting policy

Internal accounting policy for tax purposes is one of the types of internal documents that determines the norms and rules for tax accounting and making contributions to the budgets of State Funds.

For example, it indicates one of the existing methods of calculating depreciation, applied in a given organization to specific or all types of fixed assets. Also, this regulatory act can and should reflect method of paying tax obligations and periodicals for various types of deductions.

Thus, the purpose of this document is to standardize and regulate tax accounting. So, for any questions related to it, the accountant can and should refer to the accounting policies.

After all, it, among other functions, is an instruction for minimizing the cost of paying taxes. This in turn leads to financial prosperity and stability in the company. So accounting policy for tax purposes is also, in part, financial regulations, playing a fairly important role in the life of the company.

How are accounting policies adopted?

Even at the “dawn of activity,” and preferably even before it begins, management draws up a document called Internal Accounting Policy, which accurately reflects all methods of recording certain events in the economic life of an organization.

In its usual form, it is an act supported by an order/instruction of the manager and not subject to changes in the course of the company’s activities.

If it is necessary to supplement the accounting policy for tax purposes with any provision related to the release of a new legislative act or the expansion of the organization’s activities, a document called “Addition to the accounting policy” is adopted.

Or a new version of the Accounting Policy is issued, accepted by all branches, representative offices, etc. if it is necessary to make “radical” changes. Such a document comes into force on January 1 of the year, following the year of adoption.

What is the accounting policy based on?

Since modern legislation contains mostly advisory provisions relating to accounting policies, there is no clear generally accepted version of this document.

There is a definition formulated in Article 11 of the Tax Code of the Russian Federation, which requires the accounting policy for tax purposes to strictly comply with its constituent provisions with all current articles of the Tax Code and related regulations.

This means that for each organization there is an open space of options for drawing up and substantively designing this act..

What should the accounting policy consist of?

In accordance with the all-Russian practice of drawing up this type of document, there are two options for registering the UE:

Option	Components of accounting policies (blocks)	The meaning of the components
№1	Methodological	Contains the entire list of methods for recording various events/operations in the accounting documents of an enterprise. Including: Those present in NK Not present in NK “Partially present” in the Tax Code due to the inconsistency of certain parts of the tax legislation. Reflects the conditions for recording such events as: making profits and losses; receipt of possession of property (fixed and working capital) and its disposal; depreciation, etc.
	Technical	Contains recommendations for the use of the above methods in documents that form the tax base (such as schemes for reflecting expenses and income, tax registers, etc.)
	Organizational	“Distributes” the rules reflected in the Technical block among the structural divisions of the organization and determines the methods and regulations for their interaction (for example, the accounting and tax departments, if any are allocated at the enterprise). It also regulates the document flow procedure and storage/archiving conditions.
	Essential elements	Contains a list of mandatory elements of accounting policy, defined by the Tax Code of the Russian Federation. That is, those provisions and instructions without which this document would be illegal.
	Special elements	This is a rather narrowly applicable field containing information necessary for organizing accounting at enterprises of specific types of activities and forms of ownership organization.
	Additional items	Includes a list of “alternative” rules and regulations that are either not provided for by law or are one of the proposed options. They can be determined and created by the organization independently. But they must not contradict current tax legislation.

Thus, you have two options for designing the organization’s accounting policies for tax purposes, any of which is equally legal and acceptable by the tax authorities. More details about the features of tax accounting policy are described in the video:

Also, each of the listed options was carried out and published by the Federal Tax Service in the form of a demonstration version and is kept up to date, updated along with changes in legislation.

It is worth noting that the legislation does not oblige the accounting policies to reflect methods and rules for recording events (business transactions) that do not occur (are not used) in the organization.

Therefore, do not overload this document with unused information.

But at the same time, all self-supporting operations carried out, especially those for which several options for implementation are assigned in the Tax Code (such as the calculation of depreciation) must be reflected in the accounting policies of the enterprise.

Having once drawn up a competent and thorough accounting policy for tax purposes, you will make life easier for yourself and everyone to whom it may be useful.

And also protect the organization’s accounting/tax department from incorrect (sabotage) application of tax codes and erroneous payments in the future. Standardization and regulation in this case are the key to your success!