) does not exempt you from accounting, which is confirmed by Article 6 of Federal Law No. 402 of December 6, 2011 “On Accounting.” However, this obligation is imposed on taxpayers using the simplified tax system with adjustments for the form of ownership and size of the business entity, and in some cases is reduced to minimum requirements.
Features of simplified accounting
Federal Law No. 402 obliges economic entities to maintain accounting records, unless otherwise provided by the same law. In relation to this, the normative act provides only 2 exceptions:
- For who are exempt from the obligation to use accounting;
- for small businesses who are allowed to conduct accounting in a simplified form.
Small enterprise status can only be obtained if the average number of employees is less than 100 people and the annual revenue is up to 800 million rubles. Such organizations have the right to choose one of the following forms of accounting:
- Full simplified accounting. It is conducted according to generally accepted rules, but allows for the abandonment of a number of accounting regulations, the consolidation of accounting accounts, the use of simpler registers, the ability to make this year corrections for previous periods. Recommended for companies with diverse activities that do not allow accounting using aggregated indicators.
- Abbreviated accounting. It consists of filling out. Information is entered into it in double entry format. Ideal option for small companies with one type of activity and a small number of operations.
- Simple accounting. Also kept in the same book, but without using double entry. Allowed only to micro-enterprises with an average workforce of up to 15 people and annual revenue of less than 120 million rubles.
Accounting in a simplified form can be carried out, in which any receipt to a bank account or cash desk is recognized as income, and any actual payment is recognized as an expense. The legality of the use of this method by small enterprises on the simplified tax system is confirmed in PBU 9/99 and 10/99.
However, the cash method has a significant drawback - a distortion of the real picture of economic activity due to the lack of comparison between income and expenses. With its help, for example, it is impossible to calculate profitability for a separate type of activity. Therefore, the cash method is more suitable for tax accounting, as it makes it easy to determine. It is more expedient to conduct accounting using the accrual method, in which the connection between income and expenses is clearly visible. For example, the cost of manufacturing a product corresponds to the income from its sale.
Accounting using the simplified tax system is described in detail in this video:
Accounting policy
Another document confirming the need for organizations to maintain accounting using the simplified tax system is Letter of the Ministry of Finance No. 10013 dated February 27, 2015. It also emphasizes that important point as a statement. It is approved by a separate order and reflects the features of the selected accounting system.
Companies using the simplified tax system must reflect the following points in their accounting policies:
- forms of registers used;
- list of accounts used;
- forms primary documents And ;
- primary storage method;
- document flow procedure;
- applied PBUs;
- differentiation between fixed assets and low-value property;
- accounting for losses from previous periods;
- formation of reserves.
The forms of the registers used are attached to the order as attachments.
To simplify accounting, firms using the simplified tax system can combine several accounting accounts into one. For example, all cost accounting accounts can be replaced by one 20 account, and everything related to materials can be assigned to 10 account. These changes must be recorded in the accounting policies, as well as the use of forms with aggregated indicators.
IP
Individual entrepreneurs are not assigned the obligation to maintain accounting records, which is confirmed by Federal Law No. 402 (clause 2) and letters of the Ministry of Finance No. 52522 dated October 17, 2014. and No. 28947 dated May 20, 2015. Only tax accounting is mandatory for individual entrepreneurs, the data of which is necessary for.
At the same time, an individual entrepreneur can begin to conduct accounting at his own request to make it easier to analyze the results of his activities and carry out the planning procedure. In addition, accounting data may be needed when switching to another taxation regime. Entrepreneurs are not limited in their choice of accounting forms and can choose any convenient method.
Fixed Asset Accounting
One of the criteria for switching to the simplified tax system is the residual (RS). This figure should not exceed 150 million rubles (clause 3 of Article 346.12 of the Tax Code of the Russian Federation). The rule applies to both organizations and individual entrepreneurs. Therefore, business entities must keep records of fixed assets both for and after the start of application of this regime.
On the simplified tax system, fixed assets are taken into account according to certain rules (Articles 346.16 and 346.17 of the Tax Code of the Russian Federation):
- Expenses related to fixed assets (purchase, modernization, etc.) are used to reduce the tax base evenly in each quarter.
- Fixed assets are taken into account on the last day of the reporting period in the amount paid.
- For fixed assets subject to state registration, the moment of registration is the receipt of documentary evidence of their delivery to the registering authority.
- Only those fixed assets that are involved in economic activities are subject to accounting.
Thus, the amount to be accounted for must be divided into 4 parts and at the end of each quarter attributed to expenses, which will be confirmed by the corresponding entry in the income and expenses book.
The cost at which operating systems must be accounted for depends on the period of their commissioning:
- fixed assets created or acquired after the transition to the simplified tax system are accounted for at their original cost;
- Assets already available before the transition to the simplified tax system are subject to accounting at residual value (purchase price minus depreciation).
The period for writing off fixed assets as expenses also depends on when these expenses were incurred. Expenses incurred during the period of use of the simplified tax system are subject to write-off after the operating system is put into operation. If they were produced before the transition to the simplified tax system, they will be written off depending on the duration of their useful life:
- in the first year of application of the simplified tax system for a period of up to 3 years;
- for 3 years (50%/30%/20%) for a period of 3 to 15 years;
- uniformly for the first 10 years for a period of over 15 years.
Due to the high cost, operating systems are often purchased in installments. In this case, expenses must be written off evenly in accordance with the amounts actually paid.
Are you looking for accounting entries for companies that use the simplified tax system? You've already found them! Our article contains the most necessary and important accounting entries that “simplified people” use in their activities.
Don’t forget to study the chart of accounts for the simplified tax system and all PBUs for simplifiers.
Please note that. Account for assets according to the new rules. Read more in the magazine
- Returning goods (from the seller)
- Return of goods (from the buyer)
- Discount in seller's account
- Discount in buyer's account
- Supply contract
- Transport expedition contract
- Commission agreement
- Agency agreement
- Intangible assets (IMA)
- Fixed assets
- Minimum tax calculation
- Sale by the founder of a share in the organization
- How to register an apartment in the name of the founder
- Offset of overpayment
- Property theft
- Turnover balance sheet under the simplified tax system
- Subscription to "Simplified"
- Calculation of single tax according to the simplified tax system and advances
The seller must reverse the postings for the sale of returned goods. That is, first of all, on the date of return of the goods, an entry is made in the amount of its sales value using the “red reversal” method:
Revenue from the sale of goods was reversed.
On the same day, the write-off of the purchase price of the returned goods or the cost of finished products is reversed:
The previously written-off cost of goods (finished products) was reversed.
If the goods were sold in one year and returned the next, there is no need to reverse anything, since corrective entries are already made using account 91, namely:
Debit 91 subaccount “Other expenses” Credit 62
The debt to the buyer for the returned goods is reflected;
Debit 41 (43) Credit 91 subaccount “Other income”
Returned goods that were previously written off upon sale have been accepted for accounting.
Return of goods (from the buyer)
If the buyer has not yet received the goods that he intends to return, he needs to see whether the valuables have been paid for. If yes, the following wiring will be required:
Debit 76 subaccount “Settlements on claims” Credit 60
The seller's debt in connection with the return of the goods to him is reflected.
The seller can return the money or replace the product, then, depending on the operation, the buyer will make the following posting:
Debit 51 (41) Credit 76 subaccount “Calculations for claims”
Received funds (goods) from the seller.
If the goods have already been capitalized, that is, reflected in accounting, then on the date of return of the goods the following entry is generated:
Debit 76 subaccount “Calculations for claims” Credit 41
The product has been returned to the supplier.
Discount in seller's account
A discount that is provided before the goods are shipped is not reflected in the seller’s accounting records. And revenue is immediately determined based on the actual sales price, that is, reduced by the discount amount (clause 6.5 of PBU 9/99 “Organizational Income”). The following entries are made in accounting:
Debit 62 Credit 90 subaccount “Revenue”
The amount of revenue for sold products is reflected, taking into account the discount;
Debit 90 subaccount “Cost of sales” Credit 41 (43)
The book price of products sold is written off.
If the discount is provided after the sale has taken place, then the previously recorded revenue must be reduced. To do this, an entry is made:
Debit 62 Credit 90 subaccount “Revenue”
Revenue was reversed by the amount of the discount provided.
In addition, you will have to change the source documents or make corrections to them. And here the supplier must either issue new invoices to the buyer (for the amount taking into account the discount), or present him with additional papers to the primary shipping documents, which indicate that the original price has changed.
Discount in buyer's account
If a discount is provided at the time of shipment of products, then the goods must be capitalized at the price for which they were purchased, that is, taking into account the discount. In this case, the following transactions are made:
Debit 10 (41, 08) Credit 60
The property was capitalized at a discounted price;
Debit 60 Credit 51
Property paid for.
If you first capitalized inventory items, and only then received a discount on them, it means that the cost of the goods needs to be reduced. In this case, as we have already said, the seller must give you corrected invoices. Such transactions are reflected in accounting as follows:
Debit 10 (41, 08) Credit 60
The property was capitalized at a price excluding discounts;
Debit 60 Credit 51
The property was paid for at a price reduced by the discount amount;
Debit 10 (41, 08) Credit 60
The original cost of the property is reduced by the discount amount.
Supply contract
When selling goods, the supplier makes the following accounting entries:
Debit 62 Credit 90 subaccount “Revenue”
Revenue from sales is reflected;
Debit 90 subaccount “Cost of sales” Credit 41 (43)
The cost of purchased goods (finished products) has been written off;
Debit 90 subaccount “Cost of sales” Credit 44 (26)
Selling expenses (general business expenses) are written off;
Debit 51 (50) Credit 62
Payment received from buyer.
For the buyer, the first transaction depends on the purpose of the purchased valuables - it is depending on this that the debit account is selected. The wiring will be like this:
Debit 41 (10, 08) Credit 60
Goods have been capitalized (materials, capital investments in fixed assets).
Payment of valuables is reflected by the following posting:
Debit 60 Credit 51
The debt to the supplier has been paid.
Please note that the cost of delivery, loading and unloading and other supplier services related to the delivery of goods is included in accounting in the cost of purchased valuables.
Transport expedition contract
From the forwarder:
The cargo has been accepted from the client;
Credit 002
The cargo has been transferred to its destination;
Debit 62 subaccount “Settlements with the client” Credit 60 (76...)
Delivery costs that must be compensated by the client are reflected;
Reimbursement of expenses received;
Debit 62 subaccount “Settlements with the client” Credit 90 subaccount “Revenue”
Reward accrued;
Debit 51 Credit 62 subaccount “Settlements with the client”
Funds were received in payment for services rendered.
For the client:
Debit 62 subaccount “Settlements with the buyer” Credit 41
Goods shipped to the forwarder are written off from the client’s balance sheet (provided that, according to the delivery agreement, ownership of the goods passes to the buyer at the time the property is handed over to the carrier);
The cost of transportation is taken into account based on the documents that the forwarder reissued to the client;
The “input” VAT on the cost of transportation is taken into account;
Expenses of the forwarder are reimbursed;
Debit 44 (26) Credit 76 subaccount “Settlements with forwarder”
The forwarder's remuneration is taken into account;
Debit 19 Credit 76 subaccount “Settlements with forwarder”
VAT has been taken into account on the remuneration amount;
Debit 76 subaccount “Settlements with forwarder” Credit 51
The remuneration was transferred to the forwarder.
By Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, account 08 “Investments in non-current assets”, subaccount 5 “Acquisition of intangible assets” is intended to summarize information on the organization’s expenses for the acquisition of intangible assets.
The generated initial cost of intangible assets accepted for operation and registered in the prescribed manner is written off from account 08 “Investments in non-current assets”, subaccount 5 “Acquisition of intangible assets”, to the debit of account 04 “Intangible assets”.
The cost of intangible assets is repaid by calculating depreciation over the established period of their useful life.
In accordance with clause 23 of PBU 14/2007, depreciation is accrued only for intangible assets that have a certain useful life. For intangible assets with an indefinite useful life, depreciation is not accrued.
The useful life according to clause 25 of PBU 14/2007 is the period expressed in months during which the organization intends to use intangible assets for the purpose of obtaining economic benefits (or for use in activities aimed at achieving the goals of creating a non-profit organization).
The useful life of intangible assets is determined on the basis of clause 26 of PBU 14/2007. It must be borne in mind that the useful life of intangible assets cannot exceed the life of the organization.
According to clause 28 of PBU 14/2007, depreciation on intangible assets can be calculated in three ways:
- linear;
- reducing balance;
- write-off of cost in proportion to the volume of products (works).
Depreciation charges for all intangible assets (including exclusive rights for works created by the author) are accrued from the 1st day of the month following the month in which this asset was accepted for accounting. Depreciation is accrued until the cost is fully repaid or the asset is written off from accounting (clause 31 of PBU 14/2007).
by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n.
Fixed assets are accepted for accounting at their historical cost, which is determined depending on the form in which the costs are incurred: cash or otherwise.
The initial cost of objects acquired for a fee is the sum of the amounts paid in accordance with the agreement to the supplier (seller) of the fixed asset. If a fixed asset is being constructed or manufactured, then based on the amounts paid under the construction contract and other agreements.
An object paid for in kind is accepted for accounting at the cost of values transferred or to be transferred by the organization.
The initial cost of objects contributed as a contribution to the authorized capital of the organization is their monetary value, agreed upon by the founders.
Fixed assets received free of charge are taken into account at their current market value, as well as previously unaccounted for fixed assets identified during an inventory. To determine the market price, an organization can engage an independent appraiser. In addition, the following can be used:
- data on prices for similar fixed assets received from manufacturing organizations in writing;
- information on price levels from state statistics bodies, trade inspectorates, from the media and specialized literature.
It is not prohibited to apply the procedure that is used to determine market prices for tax purposes (Article 105.7 of the Tax Code of the Russian Federation).
Regardless of the form of receipt of fixed assets, the initial cost of fixed assets is formed taking into account other costs, which include:
- amounts paid for delivery and bringing the fixed asset into a condition suitable for use;
- amounts paid to organizations for information and consulting services related to the receipt of fixed assets;
- customs duties and customs fees;
- non-refundable taxes, state duties paid in connection with the receipt of fixed assets;
- remuneration of the intermediary organization through which fixed assets were acquired;
- other costs directly related to the receipt of fixed assets.
Please note that the amount of “input” VAT is a non-refundable tax for “simplifiers”. VAT is taken into account in the value of assets, since simplified companies are not VAT payers and do not have the right to deductions.
The cost of a fixed asset does not include general business and other similar expenses. The exception is cases when they are directly related to the receipt of fixed assets.
See all accounts in the Chart of Accounts accounting 2015 and Instructions for the chart of accounts. Full bank of transactions - .
The initial cost at which the fixed asset was accepted for accounting is not subject to change. Except for the cases listed in paragraph 14 of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n . Such cases, in particular, include revaluation. Based on the results of the revaluation, the fixed asset can be discounted or revalued.
An organization can revaluate fixed assets once a year at the end of the reporting year, that is, on December 31. Moreover, it can only be carried out over groups of homogeneous objects. Thus, it is not necessary to revaluate all fixed assets. However, having revalued one object from a group of homogeneous fixed assets, it is necessary to revaluate all other objects included in this group. This procedure follows from paragraph 15 of PBU 6/01 and paragraph 43 of the Instructions, approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n (hereinafter referred to as the Instructions).
The composition of revalued objects must be fixed in the accounting policies of the organization.
Fixed assets that have been revalued once must be revalued regularly in the future (clause 15 of PBU 6/01, clause 44 of the Instructions).
The decision to revaluate fixed assets is formalized by order of the head of the organization, which should indicate:
- employees who will participate in the revaluation;
- groups of homogeneous fixed assets that are subject to revaluation.
Based on the order, the accountant must prepare a list of objects included in the group of homogeneous fixed assets (having previously checked their availability). It is recommended to indicate the following information in the list for each fixed asset item:
- exact name;
- date of acquisition (construction);
- date of acceptance for accounting.
When revaluing each homogeneous fixed asset item, the following is carried out:
- calculation of replacement cost;
- recalculation of the amount of accrued depreciation;
- calculation of the total amount of markdown (revaluation).
- direct conversion method;
- indexing method.
With the direct conversion method, you need to determine market value fixed assets as of December 31. For this purpose, at the organization's choice, the following can be used:
- data on prices for similar fixed assets received from manufacturers;
- information on price levels available from the statistical office, trade inspectorates, etc.;
- information on the price level published in the media (newspapers, magazines, etc.) and specialized literature;
- BTI assessment;
- assessment by an independent expert.
The indexation method involves adjusting the value of fixed assets to special indices that take into account the level of inflation. Until 2001, these indices for each region were developed by the Russian State Statistics Committee. On January 1, 2001, Goskomstat stopped calculating them. However, if necessary, these indices can be developed by the Research Institute of the State Statistics Committee of Russia on a commercial basis. This is stated in paragraph 6 of the letter of the State Statistics Committee of Russia dated 04/09/2001 No. MS-1-23/1480.
The organization's accounting policy establishes the chosen method of revaluation.
The results of the revaluation are reflected in a free-form act indicating the mandatory details provided for primary accounting documents (clause 2 of article 9 Federal Law dated December 6, 2011 No. 402-FZ “On Accounting”). Also, data on the revaluation is entered into the inventory card of the fixed asset according to form No. OS-6 (or No. OS-6a), approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7.
The results of revaluation may not be taken into account for those groups of homogeneous objects whose value has changed insignificantly. The level of change in value is calculated by dividing the amount of revaluation (depreciation) by the cost of the object before revaluation. The organization determines the materiality criterion independently, reflecting it in its accounting policies for accounting purposes. As a rule, it is 5%.
Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n, paragraphs 75, 76 of the Methodological guidelines for accounting of fixed assets approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n).
From the 1st day of the month following the month of transfer of an asset, the organization stops accruing depreciation on it (clause 22 of PBU 6/01, clause 62 of the Methodological Guidelines for Accounting of Fixed Assets).
The primary document confirming the transfer of an object can be the Certificate of Acceptance and Transfer of a Fixed Asset Object (Form No. OS-1, approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7).
To account for the disposal of fixed assets (sale, write-off, partial liquidation, transfer free of charge, etc.) to account 01 “Fixed assets”, you can open, for example, subaccounts 01-1 “Fixed assets in the organization” and 01-2 “Retirement of fixed assets” . The cost of the disposed object is transferred to the debit of subaccount 01-2, and the amount of accumulated depreciation is transferred to credit. At the end of the disposal procedure, the residual value of the object is written off from subaccount 01-2 to account 91 “Other income and expenses”, subaccount 91-2 “Other expenses”.
fuel and lubricants wiring
In accounting, reflect the issue of cash with the following posting:
Debit 71 Credit 50
The offset of an overpayment (excessively collected amount) for one tax against other taxes, repayment of arrears, arrears of penalties, fines is reflected by transactions between the corresponding subaccounts of account 68. In this case, the subaccount on which the debt arose is indicated in the debit, and the subaccount for the tax is indicated in the credit , for which an overpayment was identified.
Is it necessary to reflect in the accounting records the offset of the overpayment against upcoming payments for the same tax? There are two positions on this issue.
1. The offset is not reflected in accounting, since the amount of debt to the budget does not change, but only the turnover in the subaccount of a specific tax increases. In the next reporting period, the organization will reduce the amount of tax paid by the amount of the overpayment and the debit balance on the corresponding subaccount will decrease or be completely repaid.
2. To reflect the offset in accounting, third-order accounts are opened for sub-accounts for taxes. For example, the following accounts are opened for account 68-2 “Calculations for transport tax”:
68-2-1 “Calculations for transport tax”;
68-2-2 “Calculations for transport tax offset against future payments.”
In this case, after the tax authority makes a decision to offset the amount of the overpayment, an entry is made to the debit of account 68-2-2 “Calculations for transport tax offset against future payments” and the credit of account 68-2-1 “Calculations for transport tax”.
In the future, if a debt to the budget arises, the accountant will reduce the tax payable by this amount by posting to the debit of account 68-2-1 “Calculations for transport tax” and the credit of account 68-2-2 “Calculations for transport tax offset against future payments” .
This approach is convenient because you will know exactly how much of the overpayment has been credited. However, in practice, most organizations do not apply it and do not record the offset of overpayments against upcoming payments for the same tax.
Property theft
If the fact of theft is detected, the organization is obliged to conduct an inventory (clause 2 of article 11 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”, clause 27 of the Regulations on accounting and financial reporting in Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n). Based on the results of the inventory, the stolen asset is subject to write-off from accounting (clause 29 of PBU 6/01).
The residual value of an asset is written off to the debit of account 94 “Shortages and losses from damage to valuables” (Instructions for using the Chart of Accounts). On the date of receipt of the decision to suspend the preliminary investigation due to failure to identify the person who is subject to prosecution as an accused, the organization recognizes other expenses, which is reflected in the accounting entry in the debit of account 91 “Other income and expenses”, subaccount 91-2 “Other expenses ”, and the credit of account 94 (clause 11 of the Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 05/06/1999 No. 33n, Instructions for the use of the Chart of Accounts).
There is no requirement in law to preserve stolen OS.
Turnover balance sheet under the simplified tax system
At the end of the reporting year, when preparing annual financial statements, account 99 “Profits and losses” is closed. In this case, by the final entry of December, the amount of net profit (loss) of the reporting year is written off from account 99 “Profits and losses” to the credit (debit) of account 84 “Retained earnings (uncovered loss)”.
CCP
If the cost of a cash register is no more than 40,000 rubles, it can be taken into account in accounting as part of materials and written off as a lump sum as an expense at the time of commissioning (postings: Debit 10 Credit 60, Debit 20 (44) Credit 10). But such accounting is carried out provided that this limit (40,000 rubles) is specified in your accounting policy.
At the same time, if the limit is not set or it is less than the purchase amount, then a cash register costing less than 40,000 rubles. must be taken into account as a fixed asset and depreciated in accounting (entries: Debit 08 Credit 60, Debit 01 Credit 08, Debit 20 (44) Credit 02). The last posting is made monthly until the object is completely depreciated or written off (paragraph 4, paragraph 5, paragraphs 17 and 18 of PBU 6/01 “Accounting for fixed assets”).
clause 2 art. 346.11, sec. 3 p. 2 art. 170 of the Tax Code of the Russian Federation, Instructions for using the Chart of Accounts).
Calculation of single tax according to the simplified tax system and advances
DEBIT 99 CREDIT 68 subaccount “Calculations for single tax”
Tax accrued ( advance payment) for the reporting (tax) period;
DEBIT 68 subaccount “Calculations for single tax” CREDIT 51
The tax according to the simplified tax system has been transferred to the budget.
An enterprise operating under a simplified taxation system applies a special tax regime to reduce the tax paid. This simplifies the work of an accountant and facilitates the maintenance of tax documentation. The essence of introducing the simplified tax system is to exempt an organization from paying numerous taxes and replace them with one single tax with a fixed rate.
How is tax calculated under the simplified tax system?
To understand how tax is calculated under the simplified tax system, just refer to Tax Code. It is there, in paragraph 20 of Article 346, that the tax rate is calculated in detail. Interest rates just two:
- 6% of income. With such taxation, an enterprise pays a seemingly very small tax, but on the amount of all income, without deducting expenses.
- 15% of profits. Having received income, the company deducts all its expenses from it and pays 15% tax on the profit received. Since 2009, the rate depends on the category of taxpayer and ranges from 5 to 15%.
To understand which of the two types of taxes is more profitable, you will need to make simple mathematical calculations. For the second case, expenses will have to be confirmed, so you should not choose the second option if many of your business partners keep “black accounting” and make deliveries without invoices.
Two conditions for switching to the simplified tax system:
- the organization must have less than 100 employees;
- The organization's income for 9 months of operation per year does not exceed 45 million rubles. Note, income, not profit!
Individual entrepreneurs and legal entities, with the exception of LLCs, are exempt from maintaining accounting records. This is one of the main advantages of the simplified tax system. But you will still have to fill out the book for accounting income and expenses approved by the Ministry of Finance.
Tax calculations under the simplified tax system are carried out by the company’s accountant, the head of the organization, or a third-party company in electronic or written form. When filling out the book electronically, at the end of the reporting period it should be printed and certified by the head of the organization and employee tax authority.
Which accounts show tax under the simplified tax system?
The tax according to the simplified tax system is displayed on the accounts:
- 51 (current account);
- 68 (tax calculations and fees);
- 99 (profit and loss of the organization).
Specific transactions for the calculation of the simplified tax system
There are 2 transactions for calculating the simplified tax system:
- Credit 68 – Debit 99. Accrued tax is entered here.
- Credit 51 – Debit 68. Tax paid is entered here.
How to fill out a balance under the simplified tax system?
Filling out the balance sheet under the simplified tax system should begin by filling out all the data about the organization that is indicated in the balance sheet header. The balance lines are filled in in order. The procedure for filling out a balance under the simplified tax system is as follows:
In the line “Tangible assets” indicate the residual value of the enterprise, as well as capital invested in turnover.
In the line “Intangible assets” you should indicate all assets for scientific research, search assets, taxes, as well as other non-current assets.
The line “Financial assets” displays all current funds, with the exception of cash reserves.
The line “Debt obligations” includes those funds that the organization took on credit or a loan.
The “Balance Sheet” line contains the total total of all assets of the enterprise.
All other lines are filled out in the same way as in a regular balance sheet.
Deadlines for paying taxes under the simplified tax system
The declaration under the simplified tax system is submitted once a year, according to Art. 346.23 Tax Code of the Russian Federation. It states that legal entities are required to submit a tax return by March 31 of the year following the period specified in the declaration, and individual entrepreneurs - no later than April 30.
Violation of the deadlines for filing a tax return is punishable by a fine of up to 30% of the amount of unpaid tax for each overdue month. And for non-payment of tax - a fine of 20 to 40% of the tax amount.
Filing a tax return according to the simplified tax system
The tax return is submitted to the tax authority at the individual entrepreneur’s residence address or registration address legal entity. For 2014, the form for writing a tax return according to KND 1152017 is relevant. There are 3 ways to submit a tax return:
- The declaration is submitted directly to the tax office in person or by a notarized power of attorney. In this case, you will need to provide 2 copies of the declaration, one of which remains with the tax office, the second, signed by a tax official, remains with you.
- You can also send your tax return by mail. To do this, you will need to send a letter, describing the attachments, to the address of the tax office, making sure to keep the shipping receipt.
- Electronic method. To do this, you should contact the public access point or your telecom operator.
When submitting a tax return, all its sheets are numbered. The title page must indicate the date the declaration was drawn up and be stamped. All fields of the declaration for which there is no data must have a dash.
Calculation of tax accrual in 1C
To calculate tax under the simplified tax system, specialized services and programs are used, such as “Taxpayer Legal Entity”, 1C “Accounting”, and the “My Business” service.
To calculate the simplified tax system in the 1C Accounting program, you will need to fill out a standard report in the program menu. To do this, you need to go to the “Reports” menu and find the “Book for recording income and expenses according to the simplified tax system.” This document must be verifiable, because the book is filled out based on the 1C mechanism, without using standard accounting entries.
The tax return under the simplified tax system is filled out in the section Regulated reports - Tax reporting. The declaration records income or income together with expenses, depending on the type of taxation. There is no operation in the 1C program that would independently calculate the tax. All taxes will have to be calculated manually.
The operation of calculating the simplified tax system is carried out through the posting Debit 99.01.1, which reflects the main taxes, and Credit 68.12, where the single tax is indicated.
Using the simplified tax system will help you get rid of large quantity documents and will save your accountant from unnecessary work. However, the simplified tax system will not always help reduce taxes, so before switching to the “simplified” tax system, weigh all the pros and cons, calculate what is more profitable and only then choose the type of tax that suits you best.
One of the advantages of the simplified taxation system is the simplicity of accounting. Companies and individual entrepreneurs using the simplified tax system are exempt from paying income tax, property tax, VAT, as well as personal income tax (in the absence of employees). Instead of these taxes, a single tax is paid, which is calculated as 6% of income or 15% of the difference between income and expenses. The single tax is calculated manually or using special program 1C. In this article we will look at how the simplified tax system is calculated in a company and what kind of transactions are generated.
In general, companies are required to maintain accounting and tax records. In the case of using the simplified tax system, accounting in a company occurs in a simplified manner. According to Law 129-FZ, companies and entrepreneurs using the simplified tax system have the right not to conduct accounting at all. But at the same time, companies are not exempt from drawing up primary documents. This means that companies are required to keep records of fixed assets and intangible assets. Accounting for such companies is necessary in order to determine the possibility of applying the simplified tax system. The right to apply this regime will be lost if the amount of fixed assets and intangible assets exceeds 150 million rubles. Mandatory use of accounting is required when combining several modes, for example, simplified tax system and UTII.
Based on the chosen calculation method, the taxable base may be:
- income, which takes into account revenue from the sale of goods (services), as well as non-operating income;
- income minus expenses.
Sales income includes proceeds from the sale of:
- own-produced products, works and services;
- goods, including depreciable property, materials, etc.;
- property rights.
In addition, advances paid for future deliveries are also included in sales income.
Non-operating income includes income that is not included in the first group, that is:
- property received free of charge, as well as work, services, property rights, except for those specified in Art. 251 Tax Code of the Russian Federation;
- penalties, fines received for violation by counterparties of the terms of the agreement when compensating for damage or loss;
- interest on loans provided by the company;
- materials, spare parts obtained during the dismantling/liquidation of buildings, equipment and other property of the company.
In addition, non-operating income also includes unclaimed accounts payable, which is written off due to:
- expiration of the limitation period (income is generated in the period when this period expires);
- liquidation of the creditor (income generation occurs in the period when an entry about the liquidation of the company is made in the Unified State Register of Legal Entities).
Income recognition for tax accounting occurs on a cash basis. At the same time individual species revenues are not taken into account (251 Tax Code of the Russian Federation). These include:
- contributions to the authorized capital;
- pledge or deposit, both in monetary and property form;
- borrowed funds;
- property received for sale through an intermediary.
In the case of applying the “income minus expenses” scheme, it is necessary to keep records of material expenses. The following costs are taken into account:
- for wages;
- for depreciation of fixed assets;
- for material needs;
- for social needs;
- etc.
Tax calculation simplified tax system
The calculation of the simplified tax system is carried out by the company's accountant or a third-party company. Reporting can be completed both electronically and in writing. At the same time, all business entities, with the exception of LLCs, may not keep accounting records. But they are required to fill out the Income and Expense Book, in accordance with which tax accrual is reflected in the corresponding entries.
The tax is reflected in the following accounting accounts:
- account 68 for accounting for tax calculations and fees;
- account 51 for recording receipts from the current account;
- account 99 for accounting for losses and profits of the organization.
When calculating the simplified tax system, the following transactions are generated:
All business transactions are accompanied by the formation of appropriate postings. By different types taxes are accounted for in account 68 and certain subaccounts. The list of subaccounts used must be specified in the accounting policy. The following subaccounts can be opened for account 68:
- 1 – to account for taxes at the end of the year;
- 2 – for accounting for advance payments;
- 3 – for accounting for personal income tax and other taxes and fees.
Accrual of simplified tax system in 1C
When reflecting the accrual of the simplified tax system in the 1C program, you should take into account some features:
- The formation of KUDiR occurs in the “Reports” menu.
- The declaration is filled out in the “Reports” tab – the “Tax Reporting” section. The program automatically calculates tax based on which scheme the company uses: simplified tax system “income” or simplified tax system “income minus expenses”.
- Tax is calculated manually in the “Operations” menu – section “Operations entered manually”.
- The accrual posting will be as follows: D99 K68.12.
Calculation of the minimum tax of the simplified tax system: transactions
If according to the results tax period a company using the simplified tax system “income minus expenses” has incurred a loss, then it is obliged to pay a minimum tax. Its accrual is also reflected in the corresponding accounting entries. Moreover, if advance payments were made during the year, then an application should be submitted to the Federal Tax Service for crediting the advance towards the minimum tax.
The obligation to pay the minimum tax under the simplified tax system can arise only under the simplified tax system with the object of taxation being income minus expenses. To determine the need to pay the minimum tax, this payment is calculated at the end of the year as follows: 1% x income taken into account under the simplified tax system.
Payment of the minimum tax will be required only if its amount is greater than the amount of the single tax calculated in general procedure. Thus, the organization will need to calculate two amounts, then compare them and pay the larger one.
When calculating the minimum tax of the simplified tax system, the following transactions are generated in the company:
Tax and advances on it are credited to account 99, where they are recorded as income or loss. For calculations for this tax, account 68 is used. Profit is taken into account on an accrual basis from the beginning of the year. At the end of the period, profit is reduced on used income, and unused costs are reflected in the reports. The accrual of penalties is also reflected by posting D99 K68. Posting D68 K 51 reflects the payment of the tax penalty.
The procedure for calculating and paying the simplified tax system
Advance periods for the simplified tax system are 3 months, half a year and 9 months, which are reporting periods. The tax period is a calendar year. In this regard, tax is calculated 4 times a year, at the end of each quarter, and also within 3 months after the end of the year. The tax is transferred for the entire period along with the submission of a declaration to the Federal Tax Service, which reflects the amount of advance payments made and the remaining amount of annual tax to be paid.
How to do accounting correctly for simplified people? What nuances should be taken into account and what order should be followed?
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After all, it is known that organizations are switching to the simplified tax system precisely because of simplified tax and accounting. What difficulties might there be and how easy is it to reflect operations in special mode?
What you need to know
Only after understanding the features taxation simplified tax system, you can determine the benefits and figure out how convenient it will be to use this system.
For a competent approach, an accountant must be familiar with the main regulations that govern accounting.
Basic Concepts
Companies have the right to apply the simplified tax system in accordance with the rules described in. What is the essence of this tax regime?
This is a special voluntary system that simplifies tax and accounting records, as well as reporting.
Many taxes are being replaced by a single one, which can be calculated at the end of the tax period, based on the results of economic activities.
Thus, organizations and individual entrepreneurs should not calculate:
- Property tax.
- For profit.
- VAT (except in certain cases).
- Personal income tax (if the company does not act as a tax agent).
The obligation to calculate the amount payable remains in relation to transport, land, water tax and contributions to the Pension Fund and the Social Insurance Fund.
What is his role
All enterprises must maintain two types of accounting – tax and accounting. But organizations using the simplified tax system are guided by separate regulations, according to which the procedure is much simplified.
For example, simplified companies should not maintain accounting records at all, if we rely on the provisions approved on November 21, 1996.
There are several exceptions: firms undertake to keep records of fixed assets and intangible assets, and draw up primary documentation.
According to the law, exemption from accounting does not give the right not to submit financial statements. And in the absence of accounting, this is quite difficult to do.
Regulatory acts
What accounting laws are valid under the simplified tax system? Legislative acts that form the basis of accounting:
- , approved on December 6, 2011, which stipulates the accounting rules, rights and obligations and responsibilities of citizens and companies.
- Tax Code of Russia.
- , approved on July 2, 2010, which describes the features of reporting by small business entities.
- Regulations on the procedure for maintaining accounting records and reports in Russia, which is adopted.
- enterprises in .
- , which was amended from .
- that has been changed.
- at company costs (with established edits).
- , where recommendations on organizational accounting processes are specified (charts of accounts, features of inventory, document flow, accounting form, etc. are described).
- Order of the Ministry of Finance and the Ministry of Taxes.
- The chart of accounts is stated in that it has been approved.
- , according to and.
- When keeping records of intangible assets, they are guided by (, which was adopted on December 27, 2007).
Accounting specifics
What are the features of accounting using the simplified tax system? Are there any differences in the process for the object “Revenue” and “Revenue reduced by expenses”?
Income
Regardless of the object that is used by the company on the simplified tax system, the procedure for accounting for profit is the same.
There is no need to take into account the profit that is specified in, as well as dividends if they are taxed in accordance with the provisions and.
Amounts of non-operating income are a kind of penalty. Reflection of such profit is necessary when crediting amounts to current accounts or when entering the cash register.
The following profits are not taken into account:
- money and the value of property that was received as a deposit or collateral;
- contribution to the authorized capital;
- the cost of the property that was received under intermediary agreements for sale;
- borrowed finance.
If a company has switched from the “Revenue” object to “Revenue minus expenses”, the costs that were when using the old object cannot be taken into account, just like the difference in amounts when expressed in conventional units.
Income minus expenses
Companies with this type of simplified tax system have the opportunity to pay taxes at the rate that was established by the subject of the Russian Federation ().
If an organization wishes to exercise such rights, then this must be recorded in its accounting policies. It is necessary to keep records of material costs.
- at the price of a unit of stock;
- at an average price;
- at the first purchase price (FIFO).
The same methods are applicable for products that were purchased for resale (subclause 2 of clause 2 of Article 346.17 of the Tax Code).
Costs are grouped in accordance with Art. 5 Provisions on the composition of expenses for the production and sale of goods or services, which are included in the cost of production, and in the rules for generating financial results:
- expenses for material needs;
- to pay salaries;
- for social needs;
- for depreciation of fixed assets;
- for other expenses.
When accounting for the sale of goods or other property objects, account 90 (for sales), 45 (for shipped goods), 62 (for making settlements with the buyer and customer) is used.
Accounting entries for tax calculation according to the simplified tax system
Let's look at the main entries that you will need when calculating taxes.
Working chart of accounts
Businesses must prepare a working chart of accounts. In any form, you need to keep records based on the principles of accrual and double entry. The bottom line is that all transactions are reflected in two accounts (credit and debit) so that the amounts are equal.
If a company carries out few transactions, it is worth using a simplified type of accounting, when it uses not a general chart of accounts, but 22 main accounts.
The simplified single tax must be reflected in the accounts:
Two entries are used that reflect the accrual of tax under the special regime:
If at the end of the tax period the company must pay a minimum tax, then it is submitted to the authorized structures on account of such tax.
It is worth using the following entries when calculating the minimum tax payable:
The difference between the minimum and single taxes is not reflected in accounting.
How to account for income
The calculation of the single tax under the simplified tax system (advances) is carried out on account 99 (Dt), which indicates income and losses, as well as 68 (Kt) - for calculating taxes and fees.
The profit received during the year on account 99 is reflected as follows: on a credit, the income is entered on an accrual basis, on a debit - how it was used.
At the end of the reporting year, profit is reduced by the amount of income used, and unused amounts are indicated in the reports.
Provided that the company has losses and the income is used (for social development, bonuses, etc.), the amount of losses is left on account 99, and the amount that was used for events is reflected as an overexpenditure on account 84 (for uncovered losses).
This is possible if the capital reserves are insufficient to cover them.
Penalty reflection
The accrual of the amount of the penalty and its transfers made is reflected by the current date with the following entries:
Account 99 is always used, regardless of the periods for which penalties are paid (for previous years or the current reporting period).
The basis that contributes to the calculation of penalties is an accounting certificate, payment -.
Penalties are not included in the list of companies' costs for the simplified tax system. This means that the operations that are carried out with them are not recorded in KUDiR.
Example
A company using the simplified tax system (income minus expenses) maintains accounting in accordance with general rules. According to tax and accounting data for the first quarter, a profit of 2 million rubles was received. Costs amounted to 2.1 million rubles.
In June, the cumulative profit exceeded 20,000,000 rubles. How will the calculation and payment of the simplified tax system be reflected?
Since profits in the first quarter exceed expenses, advance payments for this period should not be paid.
Since June, the company loses the right to apply the simplified tax system, since the profit (20 million) exceeds the established limit.
The company must transfer the minimum tax for the 1st quarter. Let's calculate the tax amount:
| Dt | CT | Size in rubles | Wiring Description |
| 99 | 90 (91) |
100 thousand | The amount of losses that were received according to accounting data for the 1st quarter is reflected (2 million - 2.1 million) - recorded in March |
| 99 | 68 | 20 thousand | The accrual of the minimum tax is reflected - recorded after the loss of the right to apply the special regime |
| 68 | 51 | 20 thousand | The transfer of the minimum tax amount is reflected |
Since the organization loses the right to apply the simplified tax system, the difference between the amounts of the listed minimum tax and the single tax cannot be included in costs.
Video: simplified accounting for organizations using the simplified tax system
Questions that arise
There are some ambiguities that prevent an accountant from working normally. What questions are most often of interest to simplifiers?
How to account for transactions in a travel agency
When receiving travel voucher forms, the travel agent must take them into account in the balance at deposit prices or in conditional estimates.
Reflection is carried out using account 006 (using forms strict reporting), if it consists of or .
Accounting will depend on participation in the calculations. Let's look at the wiring:
| Household operations | Debit | Credit |
| Vouchers accepted for commission in accordance with invoices, acceptance certificates | 004 | — |
| The sales price of vouchers is reflected | 62 | 76 |
| Write-off of sold vouchers | — | 004 |
| Payment made by buyer | 51 | 62 |
| Accrual of commission after reporting | 76 | 90 account, subaccount to reflect sales proceeds |
| Value added tax has been charged on remuneration amounts | 90-3 | 68 account, subaccount for determining VAT |
| Reflection of settlements with tour operators | 76s | 51 |
If one package contains services that were purchased from a supplier under agency agreements and, it is worth generating the following transactions:
For purchased services (payment) to suppliers: Dt 60 Kt 50 (51, 52) for the payment amounts.
Nuances arising in public catering
What are the difficulties of accounting in public catering? Necessary:
- record purchases and expenses of products;
- keep records of equipment;
- guarantee social security for staff;
- keep track of various costs.
Accounting for resold goods and products for making dishes on account 41. This can simplify accounting, since there are no requirements for reflecting products on accounts 10 and 41.
Account 10 reflects inventory and household supplies. Accounting in a management company on the simplified tax system, whose activities are in retail trade, must be carried out.
You have the right to keep records of purchased goods at the selling price, which includes the purchase price, trade margins, and VAT rates. Such factors complicate the process of calculating the cost of goods sold.
Therefore, account 42 is not used for tax purposes. Which posting to accrue write-off of products:
Using account 40 is advisable when it is necessary to estimate the planned cost from the actual cost.
The main entries that are used when accounting for account 42:
| Wiring | Operation |
| Dt 41.01 Kt 60.01 | Price of products transferred by suppliers |
| Dt 19.03 T 60.01 | Amount of value added tax (input) |
| Dt 68.02 T 19.03 | Amount of VAT to be deducted |
| Dt 20.01 Tt 41.01 | Cost of goods sold for food production |
| Dt 20.01 Tt 42.01 | Amount of trade margins |
| Dt 50.01 Kt 90.01 | Sales revenue |
| Dt 90.03 Kt 68.02 | VAT on products sold |
| Dt 90.02.1 Kt 20.01 | Cost of sold dishes |
| Dt 90.02.1 Kt 42.01 | Trade margin of products used to prepare sold dishes |
| Dt 90.09 Kt 99.01 | Amount of income/loss from business activities |
What entries should be used if account 42 is not taken into account? (Dt/Kt):
| 41.01/60.01 | The price of products that the company received from suppliers |
| 19.03/60.01 | Amount of value added tax (input VAT) |
| 68.02/19.03 | VAT deductible |
| 20.01/41.01 | Price sold in production process products |
| 20/02,70,69,60 | Written off costs for the production process |
| 43/20.01 | Amount of products received |
| 50.01/90.01.1 | Amount of sales proceeds |
| 90.02.1/43 | Cost of goods sold |
If you have a Gardening Non-Profit Partnership (SNT)
The Horticultural Partnership must approve the accounting policy.
Accounting for the receipt and use of funds intended for carrying out targeted activities, as well as money transferred by other persons, is carried out in accordance with the Chart of Accounts in account 86 (for financing of a targeted nature). Kt 86 Dt 76 – finances for targeted activities.
Account 86 sub-account for reflecting entrance fees (membership, target, other) is intended for keeping records of all contributions paid by the membership.
On each open sub-account, records are kept of the amounts received in relation to each member of the SNT.
Dt 86 Kt 20 or 26 - a reflection of the use of targeted funds if they are aimed at maintaining a non-profit enterprise.
Land plots are accounted for as fixed assets, which are not subject to depreciation. If the Partnership purchases other fixed assets, they are accounted for in account 01.
An organization must keep records of profits and expenses if it carries out business activities.
The costs of maintaining the Garden Partnership (from account 26) are distributed in proportion to the income from the operations carried out.
Reflected according to Dt 91 and 86. There is no need to distribute profit among the members of the partnership if it was received as a result of entrepreneurial activity.
