At present, there are no recommendations from either the Ministry of Finance of the Russian Federation or the Ministry of Taxation of the Russian Federation on the rules for maintaining separate accounting, therefore, it must independently develop a methodology for maintaining separate accounting, the provisions of which should not contradict regulatory and legislative acts.

It should be noted that the specialists of the tax department in their explanations point to the mandatory approval of the applied methodology for separate accounting of the amounts of "incoming" VAT by order of the head, for example, as an annex to the accounting policy. As examples, in particular, the Letter of the Federal Tax Service of the Russian Federation for the city of Moscow dated October 20, 2004 No. 24-11 / 68949, which notes that the procedure for maintaining separate accounting should be reflected in the accounting policy of the organization for tax purposes. Letter No. 24-11/50004 of UMNS of the Russian Federation for the city of Moscow dated July 28, 2004 states that the taxpayer establishes the procedure for maintaining separate accounting of costs independently on the basis of the Order of the Ministry of Finance of the Russian Federation dated December 9, 1998 No. 60n “On approval of the accounting regulation "Accounting policy of the organization" RAS 1/98". The established procedure is annually drawn up by order of the head of the organization, the integral applications of which are the methodology for separate cost accounting and the working chart of accounts (sub-accounts).

On this basis, in some cases, the tax authorities come to the conclusion that the absence of a separate accounting methodology for taxable and non-VATable transactions directly in the accounting policy indicates that the organization has not developed a separate accounting methodology, which means that in violation of tax legislation, separate accounting is not maintained. . Arbitration courts do not support such a position. However, the presence in the accounting policy of the organization of an approved method of separate accounting will not only exclude possible claims from the tax authorities, but will also strengthen the position of the organization in disputable situations.

An example is the Decree of the Federal Antimonopoly Service of the West Siberian District of January 19, 2006 in case No. F04-9704 / 2005 (18821-A67-3). The subject of the trial was the decision of the Inspectorate of the Federal Tax Service of the Russian Federation to hold the entrepreneur liable, charge additional tax, charge penalties and refuse to refund the amount of VAT, since, according to the tax authority, the entrepreneur unlawfully claimed the amount of VAT for deduction.

The court established and confirmed by the materials of the case that the entrepreneur in the audited period provided services for the sublease of the premises and equipment he rented, and also carried out activities subject to the taxation system in the form of UTII. Consequently, the entrepreneur carried out operations that, by virtue of subparagraph 1 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation, are recognized as an object of VAT taxation, as well as activities subject to UTII taxation.

During the audit, the tax authorities came to the conclusion that the entrepreneur registered invoices for the rental of premises and equipment in the purchase book, public Utilities by deducting the VAT indicated in them in full - both for transactions subject to VAT, and for transactions that are not subject to taxation.

The principle of distribution of VAT in the case of a taxpayer performing both taxable and non-VATable transactions is given in paragraph 4 of Article 170 of the Tax Code of the Russian Federation. In a similar manner, separate accounting of VAT amounts is carried out by taxpayers transferred to the payment of UTII.

Since the VAT legislation does not define the procedure for maintaining separate accounting, it can be understood as any reasonable methodology fixed in the accounting policy of the organization and allowing to reliably determine the necessary indicators. In order to confirm compliance with this requirement, the entrepreneur submitted an order on accounting policies for accounting and tax accounting. This order, in accordance with the accounting policy, provided for separate accounting for the costs of carrying out transactions that are taxable and not subject to VAT, separating VAT amounts for purchased goods (works, services) used to carry out transactions that are taxable and not subject to VAT.

Thus, the arbitration court came to the conclusion that the tax authority did not prove the presence in the actions of the entrepreneur of the elements of the offense imputed to him.

The forms of separate accounting are chosen by organizations independently within the framework of generally established norms and rules. Separate accounting can be organized by opening the corresponding sub-accounts (of the first and second order) to the sales accounts, based on analytical accounting data. Similarly, you can determine the amount of costs related to activities.

Analyzing the arbitration practice, we can conclude: when deciding what can be considered a separate accounting system, the courts accept any documents that make it possible to reliably determine which part of VAT relates to taxable and which part to non-taxable activities. When considering cases, the courts believe that the forms of separate accounting (that is, how accounting is technically performed - on accounts, sub-accounts, in statements or in a single monthly calculation, etc.) do not play a role and may be different.

Here are some examples:

The court found it sufficient to determine the amount of VAT that the organization cannot reimburse, based on accounting data and primary accounting documents submitted by the taxpayer (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District of January 20, 2003 in case No. A43-3513 / 02-31-108 ).

· The court recognized the fact of keeping separate records of goods upon their receipt (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District of December 3, 2001 in case No. A29-802 / 01A).

The fact that the taxpayer maintains separate accounting is confirmed by reflecting operations for the wholesale sale of goods along with retail (at UTII) in separate accounting registers (Resolution of the Federal Antimonopoly Service of the East Siberian District of March 17, 2004 in case No. A78-2669 / 03-C2-25 /138-Ф02-796/04-С1).

· It was recognized as lawful to maintain separate accounting by an organization on the basis of an inventory list of goods sold (Resolution of the Federal Antimonopoly Service of the Far Eastern District of May 29, 2003 in case No. Ф03-А51 / 03-2 / 1179).

· Maintaining separate accounting of income and expenses in the implementation of several types of activities was recognized as lawful by maintaining a computer program for warehouse accounting (Resolution of the Federal Antimonopoly Service of the West Siberian District of May 17, 2004 in case No. F04 / 2685-1094 / A27-2004).

The right to a VAT exemption can be confirmed on the basis of invoices, books of purchases and sales, if the taxpayer calculates VAT on them for different types of transactions (Resolution of the Federal Antimonopoly Service of the West Siberian District of January 26, 2004 in case No. Ф04 / 346- 1399/A70-2003).

The actual maintenance of separate accounting can be established on the basis of order journals, account cards, turnover sheets for accounts, consolidated cost sheets, cost estimates for work (Resolutions of the Federal Antimonopoly Service of the Moscow District dated January 8, 2004 in case No. KA-A40 / 10796-03, dated November 18, 2003 in case No. КА-А40/9196-03, dated October 8, 2003 in case No. КА-А41/7661-03).

The absence in the order on accounting policy of an indication of the maintenance of separate accounting, in the actual maintenance of such, cannot serve as a basis for refusing to apply the benefit to the taxpayer (Resolution of the Federal Antimonopoly Service of the West Siberian District of January 26, 2004 in case No. F04 / 346-1399 / A70 -2003).

In addition, we draw your attention to the possible risks associated with the fact that the applicable procedure for maintaining separate accounting in the absence of synthetic accounting (the use of appropriate sub-accounts) may be recognized as missing by the tax authorities. To confirm this, here is an excerpt from the Decree of the FAS of the East Siberian District of May 6, 2002 in case No. A10-7005 / 01-4-Ф02-1029 / 02-С1:

“... in the absence of synthetic accounting, it is difficult to determine taxable and non-taxable turnover, since the level of synthetic accounting is exactly the general indicator on the basis of which it is possible to determine the presence of separate accounting. main book, in which there are no sub-accounts of costs for exempted and taxable costs, which is the main summary generalizing document of the accounting department of the enterprise, cannot serve as a source of this information. Analytical accounting data, according to the tax inspectorate, contain a lot of redundant information and cannot serve as a reliable source of the necessary information.

But the court recognized the said arguments of the applicant (tax authority) as unfounded.

Thus, if your organization does not want to create possible judicial precedents, we recommend that you, in addition to maintaining detailed analytical accounting, organize synthetic accounting by using a system of subaccounts (maintaining separate registers of synthetic accounting (memorial orders, accounting records, journals, books, statements, turnover balance sheets, general ledger and others)) to summarize the primary accounting documents for each operation.

Let's consider a few more decisions of arbitration courts on the issue of the application by the taxpayer of his own method of separate accounting.

So in the Resolution of the FAS of the East Siberian District of July 27, 2004 in case No. A19-3942 / 04-5-51-Ф02-2769 / 04-С1, the court indicated that taxpayers not only have the right, but are also obliged to independently develop methods for maintaining such accounting, which would ensure the completeness and reliability of data on the costs associated with the production and sale of products (works, services), taxable and not subject to VAT. Although this approach gives some freedom to the taxpayer, it should be noted that a positive decision was not made in this case, but it was sent for a new trial. In the Decree of the Federal Antimonopoly Service of the North-Western District dated November 22, 2004 in case No. A66-3013-04, the court, in response to the disagreement of the tax inspectorate with the methodology for maintaining separate accounting of tax amounts by the organization, confirmed the right of the taxpayer to independently approve the accounting procedure. The procedure approved by the organization should ensure that separate accounting is maintained in such a way that it can be reliably determined to which type of activity certain amounts of tax relate.

By the decision of the Federal Antimonopoly Service of the West Siberian District of August 2, 2004, in case No. F04-5288 / 2004 (A45-3291-25), a decision was made in favor of the taxpayer on the grounds that in order to apply the rules of Chapter 21 of the Tax Code of the Russian Federation, the taxpayer strictly followed that calculation method division of expenses, which was approved in the accounting policy of the organization.

The fulfillment by the taxpayer of the obligation to maintain separate accounting may be confirmed by accounting data. This opinion of the judges was reflected in the Decree of the FAS of the Volga District of February 17, 2005 in case No. A72-6539 / 04-8 / 626. The court pointed out that the fact of the presence or absence of separate accounting for goods sold with VAT and sold without VAT could be established on the basis of a systematic analysis of the data of accounting accounts, which contain information on each specific transaction. Also, the Federal Antimonopoly Service of the Urals District, in its Resolution dated March 15, 2005 in case No. F09-773 / 05-AK, accepted the accounting statements and account cards submitted by the company as evidence of the organization's separate accounting.

Chapter 21 of the Tax Code of the Russian Federation obliges to reflect in the accounting policy of the organization certain provisions on the procedure for maintaining tax records in order to calculate value added tax. Table 2 shows the main elements of the accounting policy for the purposes of calculating value added tax.

table 2

No. p / p	Accounting policy element	Options for reflection in accounting policies	Norm of the Tax Code of the Russian Federation
	The moment of determining the tax base for the sale (transfer of goods (works, services)) for taxpayers with a long production cycle	With regard to operations for the sale of goods (works, services), the moment of determining the tax base is established as: 1. day of shipment (transfer) of goods (performance of work, provision of services); 2. the earliest of the dates: the day of shipment (transfer) of goods (works, services); the day of payment, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services), transfer of property rights	Paragraphs 1 and 13 of Article 167
	Exemption from the performance of taxpayer obligations	1. The organization uses the right to exemption from VAT. 2. Pays VAT in the general manner. The choice is possible provided that for the previous three consecutive calendar months the amount of proceeds from the sale of goods (works, services), excluding VAT, did not exceed 2 million rubles in aggregate.	Article 145
	Operations that are not subject to taxation (exempted from taxation)	1. The organization uses the right to exemption from taxation of transactions provided for by paragraph 3 of Article 149 of the Tax Code of the Russian Federation. 2. The organization waives the right to exemption from taxation of transactions provided for in paragraph 3 of Article 149 of the Tax Code of the Russian Federation	Paragraphs 3 and 5 of article 149
	The procedure for maintaining separate accounting	When carrying out taxable and non-taxable transactions, the taxpayer is obliged to keep separate records of them.	Paragraph 4 of article 149

The main and only element directly attributed by chapter 21 of the Tax Code of the Russian Federation to the accounting policy is the moment of determining the tax base by taxpayers with a long (over six months) production cycle(clauses 1 and 13 of article 167 of the Tax Code of the Russian Federation). This category of taxpayers has the right to establish the moment of determining the tax base as the day of shipment (transfer) of goods (performance of work, provision of services). Having established the specified procedure in the accounting policy, taxpayers with a long production cycle may not calculate VAT on the day they receive advances (payment, partial payment) on account of future deliveries of goods (performance of work, provision of services). This day will not be for them the moment of determining the tax base.

A prerequisite for the application of this method is separate accounting of transactions and tax amounts for purchased goods, works, services, including fixed assets, intangible assets, property rights used for operations for the production of goods (works, services) of a long production cycle, etc. .

All taxpayers, except for those listed, are required to calculate VAT, including also in the tax base the amounts of advance payment received on account of future deliveries of goods (performance of work, provision of services). For them, the moment of determining the tax base is not an element of accounting policy.

Accounting policies may reflect additional elements. They are not mandatory and are included in the accounting policy at the discretion of taxpayers. In particular, we are talking about the revenue limit that must be observed in order to apply the right to exemption under Article 145 of the Tax Code of the Russian Federation. Taxpayers whose total proceeds from the sale of goods (works, services) excluding value added tax did not exceed 2 million rubles in total for the three previous months have the right not to calculate and pay VAT. Some organizations fix in the accounting policy the intention to take advantage of the provisions of this article.

Accounting policy for tax purposes

9.1. Main regulatory documents

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

2. Order of the Ministry of Finance of Russia dated 15.10.2009 No. 104 n “On approval of the form of the tax return for value added tax and the procedure for filling it out” (as amended by order of the Ministry of Finance of Russia dated 21.04.2010 No. 36 n).

3. Order of the Ministry of Finance of Russia dated December 15, 2010 No. ММВ-7-3/ [email protected]"On approval of the form and format of the tax return for corporate income tax, the procedure for filling it out."

4. Order of the Federal Tax Service (FTS of Russia) dated June 14, 2011 No. ММВ-7-3/ [email protected]"On approval of the form and format of the tax declaration on excises on excisable goods, with the exception of tobacco products, the procedure for filling it out."

5. Decree of the Government of the Russian Federation of 01.01.2002 No. 1 “On the Classification of fixed assets included in depreciation groups” (as amended by Decree of the Government of the Russian Federation of 18.11.2006 No. 697).

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

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

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

9. The procedure for assessing the value of the net assets of insurance organizations established in the form of joint-stock companies (approved by order of the Ministry of Finance of Russia No. 7 n and the Federal Securities Commission of Russia No. 07-10/pz-n dated February 1, 2007).

9.2. The concept of accounting policy for tax purposes

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

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

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

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

Accounting policy for tax purposes is mandatory for all separate subdivisions organizations.

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

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

In this article, tax accounting is defined as "... a system for summarizing information for determining the tax base for a tax based on the data of primary documents grouped in accordance with the procedure provided for by this Code."

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

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

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

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

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

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

Confirmation of tax accounting data are:

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

Analytical registers of tax accounting;

Calculation of the tax base.

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

Article 313 of the Tax Code of the Russian Federation provides for the possibility of changing accounting policies for tax purposes. At the same time, it is indicated that a change in the accounting procedure for individual business transactions is carried out by the taxpayer in the event of a change in the legislation on taxes and fees or the accounting methods used. The decision to make changes to the accounting policy when changing the accounting methods used is made from the beginning of a new tax period, and when changing the legislation on taxes and fees - not earlier than from the moment the changes in the legislation come into force. Certain provisions of the income tax accounting policy must be applied for at least two tax periods.

In the case of the start of new types of activities, the accounting policy should reflect the principles and procedure for reflecting these types of activities for the purposes of taxing income tax.

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

The procedure for the formation of the tax base for each tax;

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

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

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

Methods of calculation used in determining the tax base;

Methods used for valuation of relevant assets and liabilities;

The procedure for the formation of created reserves;

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

9.3. Accounting policy for income tax

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

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

Method of recognition of income and expenses;

Qualification of certain types of income and expenses;

Allocation of expenses related to different types of activities;

Definition of direct and indirect costs;

Elements of accounting policy for depreciable property;

Elements of accounting policy for inventories;

Creation of reserves for taxation purposes;

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

Elements of accounting policy on securities;

Loss carry forward.

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

In accordance with paragraph 1. Art. 246.1 NDT organizations that have received the status of participants in the project for the implementation of research, development and commercialization of their results, they have a right for exemption from taxpayer obligations for 10 years from the date they received the status of project participants, starting from the 1st day of the month following the month in which the status of project participants was obtained.

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

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

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

Organizations wishing to apply the 0 percent tax rate not later than one month before the start of the tax period starting from which the 0 percent tax rate is applied, submit an application and copies of the license (licenses) for the implementation of educational and (or) medical activities issued in accordance with the legislation of the Russian Federation.

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

About the share of the organization's income from the implementation of educational and (or) medical activities in the total amount of the organization's income;

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

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

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

9.3.2. Income and expense recognition method

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

accrual method;

cash method.

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

When applying the cash method, the date of receipt of income is the day of receipt of funds to bank accounts or to the cash desk, receipt of other property (works, services) or property rights, as well as the day of repayment of debt to the taxpayer in another way. Expenses of taxpayers are recognized as expenses after their actual implementation. At the same time, payment for goods (works, services) or property rights is recognized as the termination of the counter obligation of the taxpayer to the seller, which is directly related to the supply of these goods (performance of work, provision of services, transfer of property rights).

The accrual method can be used by all organizations. For most of them, the use of this method is mandatory.

Organizations whose average revenue from the sale of goods (works, services) for the previous four quarters does not exceed 1 million rubles. (VAT not included) for each quarter may apply either the accrual or cash basis.

In addition to the criterion of revenue, one should take into account the type of activity and the legal form of the organization's activities. In accordance with paragraphs 1 and 4 of Art. 273 of the Tax Code of the Russian Federation, banks, organizations - participants in agreements on trust management of property and organizations - participants in agreements of a simple partnership are not entitled to use the cash method of recognition of income and expenses.

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

If an organization applying the cash method during the tax period exceeded the maximum amount of proceeds from the sale of goods (works, services) - 1 million rubles. for each quarter, it is obliged to switch to determining income and expenses on an accrual basis from the beginning of the tax period during which such an excess was allowed (clause 4, article 273 of the Tax Code of the Russian Federation). At the same time, the tax liability is specified from the beginning of the year during which the excess was allowed. Based on the results of the recalculation, adjustments should be made to tax returns for the past reporting periods of the current year. If the amount of tax on the revised declarations exceeds the previously calculated amounts, then the difference is paid to the budget along with penalties.

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

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

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

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

Methodological recommendations for the application of chapter 25 "Corporate income tax" of part two of the Tax Code of the Russian Federation, approved by order of the Ministry of Taxation of Russia dated December 20, 2002 No. BG-3-02 / 729 (repealed), it was recommended to use in such cases two methods of distributing income between reporting periods:

Evenly throughout the term of the contract;

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

It is advisable to use the indicated methods of income distribution between reporting periods at the present time, after the abolition of the mentioned Methodological Recommendations, indicating the chosen method in the accounting policy of the organization.

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

In accordance with paragraph 3 of Art. 264.1 of the Tax Code of the Russian Federation, the costs of acquiring the right to land plots of an organization may include in the composition of other costs associated with production and sale in the following order:

Uniformly during the period determined by the taxpayer independently (but not less than five years);

Recognize as expenses of the reporting (tax) period in the amount not exceeding 30% of the calculated tax base of the previous tax period, up to full recognition the entire amount of said expenses. To calculate the maximum amount of expenses, the tax base of the previous tax period is determined without taking into account the amount of expenses of the specified tax period for the acquisition of the right to land plots.

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

When deciding on the choice of the procedure for writing off expenses for acquiring the right to land plots, it is necessary to take into account, first of all, the amount of expenses for these purposes. With significant amounts, it is advisable, as a rule, to include these expenses evenly over the years in other expenses. If the amounts are insignificant, these expenses can be included in other expenses using the second option.

The accounting policy must include:

The selected option to write off the above expenses;

Deadlines for their release.

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

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

As part of intangible assets;

As part of other expenses related to production and sales, within two years.

The chosen procedure for accounting for these expenses should be fixed in the accounting policy for tax purposes.

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

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

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

Date of settlements in accordance with the terms of the concluded contracts;

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

The last day of the reporting (tax) period.

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

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

9.3.3. Qualification of certain types of income and expenses

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

Income from sales and expenses related to production and sales;

non-operating income and expenses.

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

According to paragraphs. 1 p. 1 art. 265 of the Tax Code of the Russian Federation, when carrying out these types of activities on a systematic basis, income and expenses for these types of activities are recognized as income and expenses associated with the production and sale of products. If these types of activities are carried out infrequently, then income and expenses on them are included in non-operating income and expenses.

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

At the same time, it must be borne in mind that the qualification of these types of activities may affect the amount of proceeds from the sale of products and the value of indicators calculated according to the standards established as a percentage of the amount of proceeds (the amount of advertising costs (clause 4 of article 264 of the Tax Code of the Russian Federation) , reserves for doubtful debts (clause 4, article 266 of the Tax Code of the Russian Federation, etc.)).

9.3.4. Distribution of expenses related to different activities

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

In the accounting policy for tax purposes, you must specify:

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

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

When determining the types of activities, it is often difficult to attribute individual costs to work or services. To qualify such expenses, it is necessary to take into account the provisions of 4 and 5 Art. 38 of the Tax Code of the Russian Federation.

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

A service is an activity, the results of which do not have a material expression, which is realized and consumed in the process of carrying out this activity (clause 5, article 38 of the Tax Code of the Russian Federation).

9.3.5. Definition of direct and indirect costs and ways of allocating direct costs

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

TO direct costs can be attributed:

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

Labor costs of personnel involved in the process of production of goods (performance of work, provision of services), as well as the amount of insurance premiums accrued on the indicated amounts of labor costs;

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

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

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

It should be noted that, taking into account the amendments made by Federal Law No. 58-FZ of 06.06.2005 to the Tax Code of the Russian Federation, at present the list of direct expenses is not limited. Organizations can supplement or reduce the list of direct costs, taking into account the peculiarities of the functioning of the organization, the feasibility of establishing the same composition of direct and indirect costs in accounting and tax accounting, items of direct and indirect costs recommended by industry instructions for accounting for production costs and calculating the cost of production. It must also be borne in mind that lists of direct and indirect costs can be compiled for the whole organization, by type of activity and other objects of accounting.

The Ministry of Finance of Russia announced the right of organizations to independently determine the list of direct expenses in letters dated 04/10/2008 No. 03-03-06/2/267, 08/27/2007 No. 03-003-06/1/597, 03-06/1/182. The letter of the Ministry of Finance of Russia dated November 11, 2008 No. 03-03-06 / 1/621 indicates the right of organizations to provide in the accounting policy for the possibility of accounting as part of direct costs only material costs, and also to distribute them when assessing work in progress.

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

Changes in the composition of direct and indirect costs may have a significant impact on the tax base of the reporting period. In case of difficulties in the sale of products, works, services, the actual direct costs cannot be included in the income tax base. Under these conditions, it is more profitable for organizations to attribute costs not to direct costs, but to indirect ones.

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

With this approach, accruing depreciation on non-current assets, which, as a rule, is taken into account as part of general production and general business expenses distributed in the established ways at the end of the month, with good reason should be attributed to indirect rather than direct costs.

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

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

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

Organizations engaged in the performance of work and the provision of services allocate direct costs only for work performed, services rendered and work in progress. At the same time, organizations providing services, art. 318 of the Tax Code of the Russian Federation, the right is granted to include the entire amount of direct expenses in the expenses of the current period without its distribution to the balance of work in progress. These organizations should reflect the decision on this issue in the accounting policy.

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

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

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

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

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

300 thousand rubles: (275 thousand rubles + 2725 thousand rubles) x 100% \u003d 10%.

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

(220 thousand rubles + 2280 thousand rubles) x 10% \u003d 250 thousand rubles.

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

Thus, to evaluate work in progress at the end of the month in tax accounting, it is necessary:

Establish a list of direct costs;

Choose how to distribute them.

The procedure for distribution of direct expenses established by the organization shall be applied for at least two tax periods, i.e. two calendar years.

9.3.6. Elements of accounting policy for depreciable property

Elements of accounting policy for this type of property are:

Useful life of depreciable property;

Methods for calculating depreciation on depreciable property;

Application of special coefficients;

Application of depreciation bonus;

Option to account for the cost of repairing fixed assets.

Useful life of depreciable property

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

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

Organization has the right to increase the useful life of an item of fixed assets after the date of putting it into operation, if after the reconstruction, modernization or technical re-equipment of such an item, its useful life has increased. At the same time, the useful life of fixed assets can be extended within the terms established for the depreciation group in which such a fixed asset was previously included.

If as a result of the reconstruction, modernization or technical re-equipment of an item of fixed assets there has not been an increase in its useful life, the taxpayer, when calculating depreciation, takes into account the remaining useful life.

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

If the period of actual use of an item of fixed assets by the previous owner is equal to or exceeds the period of its use specified in the Classification of fixed assets included in depreciation groups approved by Decree of the Government of the Russian Federation No. 1 dated 01.01.2002, the taxpayer entitled independently determine the useful life of this object, taking into account safety requirements and other factors.

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

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

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

Ownership of "know-how", a secret formula or process, information in relation to industrial, commercial or scientific experience in NDT is fixed right organizations independently, but not less than two years to determine the useful life.

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

Methods for calculating depreciation on depreciable property

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

Linear;

non-linear.

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

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

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

When using the straight-line method, the amount of depreciation is determined by multiplying the initial (replacement) cost of the object by its depreciation rate (K), which is determined by the formula:

where n is the useful life of this item of depreciable property, expressed in months (excluding the reduction (increase) of the period).

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

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

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

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

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

At the end of its useful life, the entity maybe to exclude an object of depreciable property from the composition of the depreciation group (subgroup) without changing the total balance of this depreciation group (subgroup) as of the date of withdrawal of the object from its composition. At the same time, depreciation continues to be charged based on the total balance of this depreciation group (subgroup).

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

A \u003d B x K / 100,

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

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

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

When choosing a depreciation method, it should be borne in mind that the use of the straight-line depreciation method provides the receipt of indicators used in both accounting and tax accounting. The relative simplicity of its practical application should also be taken into account.

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

Decision on the application of special coefficients for increasing and decreasing depreciation rates

The Tax Code of the Russian Federation provides for the possibility of applying increased and reduced depreciation rates (clauses 1–4 of article 259.3 of the Tax Code of the Russian Federation).

Organizations have the right to apply a special coefficient not higher than 2 to the basic depreciation rate in relation to:

Depreciable fixed assets used to work in an aggressive environment and (or) increased shifts;

Own depreciable fixed assets of agricultural organizations industrial type(poultry farms, livestock complexes, fur farms, greenhouse complexes) and organizations that have the status of a resident of an industrial production special economic zone or a tourist and recreational special economic zone;

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

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

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

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

Order of the head of the work in multi-shift mode (with an indication of the time);

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

Employee time sheet.

Organizations can apply a special coefficient not higher than 3 to the basic depreciation rate in relation to depreciable fixed assets:

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

Used only for scientific and technical activities.

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

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

Decision on application of depreciation bonus (benefits)

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

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

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

If the organization uses the statutory right, then the relevant fixed assets, after they are put into operation, are included in depreciation groups (subgroups) at their original cost, less expenses included in the expenses of the reporting (tax) period as a depreciation bonus. The amounts of changes in the initial cost of objects during their completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation are taken into account in the total balance of depreciation groups or change the initial cost of objects whose depreciation is charged using the straight-line method, minus no more than 10% of these amounts (but not more than 30% in relation to fixed assets belonging to the third - seventh depreciation groups).

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

The accounting policy for income tax reflects:

Application of a depreciation bonus (indicating for which part of the objects and expenses);

Standard (up to 10%) of its size.

It must also be borne in mind that the use of special depreciation increments and depreciation premiums has the same consequences as the use of accelerated depreciation methods in financial accounting (see § 3.2.1).

Accounting options for the repair of fixed assets

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

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

Writing off the actual costs to reduce the created reserve for the repair of fixed assets.

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

At the same time, it should be borne in mind that in tax accounting, the maximum amount of the reserve for future expenses for the repair of fixed assets in the reporting year cannot exceed the average amount of actual expenses for repairs that have developed over the past three years (clause 2, article 324 of the Tax Code of the Russian Federation).

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

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

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

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

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

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

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

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

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

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

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

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

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

Amortize over the life of the patent;

Treat other expenses within two years.

The selected option for writing off the specified R&D expenses must be indicated in the accounting policy for tax purposes. At the same time, it should be borne in mind that R&D expenses previously included in other expenses are not subject to recovery and inclusion in the initial cost of an intangible asset.

Recognition of R&D expenses according to the government's list

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

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

In accordance with Federal Law No. 132-FZ dated June 7, 2011, organizations can form a reserve for future R&D expenses.

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

Allocations to the reserve are determined by the formula:

X \u003d D x 0.03 - P,

where D - income from the implementation of the reporting (tax) period;

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

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

Expenses incurred for R&D are written off at the expense of the created reserve. If the actual expenses exceeded the amount of the created reserve, then the difference is written off to other expenses in the period of completion of R&D. The unused amounts of the reserve are included in the composition of non-operating income of the reporting (tax) period in which deductions to the reserve were made.

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

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

Use the general procedure for calculating depreciation for electronic computers;

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

The choice of the write-off option for these expenses largely depends on the amount of these expenses of the financial condition of the organization and the financial strategy for the organization's future expenses, which reduce the organization's property tax.

9.3.7. Elements of accounting policy for inventories

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

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

Method for evaluating consumed raw materials and materials;

The procedure for the formation of the purchase price of goods;

A method for evaluating purchased goods during their sale.

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

In accordance with the letter of the Ministry of Taxes of Russia dated 02.08.2002 No. 02-5-10 / 98-Ya231, the costs associated with the acquisition of several types of inventory items are distributed among these material assets in proportion to any criterion justified by the organization. This criterion must be specified in the accounting policy.

Methods for evaluating consumed raw materials and materials

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

At the cost of a unit of inventory;

At an average cost;

By the cost of the most recent acquisitions (LIFO method). Possible consequences estimates of consumed raw materials and materials using each of the listed methods are discussed in § 4.2.2.

The procedure for the formation of the purchase price of goods

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

In accordance with Art. 320 Tax Code of the Russian Federation taxpayer may include expenses for the delivery of goods, storage expenses and other expenses of the current month related to the purchase of goods:

In the cost of purchased goods;

Included in distribution costs.

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

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

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

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

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

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

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

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

The choice of the method for evaluating purchased goods during their implementation. In accordance with paragraph 1 of Art. 268 of the Tax Code of the Russian Federation, when selling purchased goods, the taxpayer has the right to reduce income from such operations by the cost of acquiring these goods, determined by one of the following methods for assessing purchased goods:

According to the FIFO method;

By the LIFO method;

At an average cost;

At the cost of a unit of goods.

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

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

9.3.8. Creation of reserves for tax purposes

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

266 - reserves for doubtful debts;

267 - reserve for warranty repair and warranty service;

267.1 - reserves providing social protection for disabled people;

300 - provisions for impairment valuable papers from professional participants in the securities market engaged in dealer activities;

324 - reserve for future expenses for the repair of fixed assets;

324.1 - reserve for future expenses for vacation pay, reserve for the payment of annual remuneration for length of service.

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

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

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

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

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

The second group of reserves includes reserves for the depreciation of securities and reserves for future expenses directed to the purposes of ensuring the social protection of persons with disabilities.

Allowance for doubtful debts

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

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

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

For debts over 90 days - for the entire amount of the debt;

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

If the debt is up to 45 days, the reserve is not created.

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

It should be borne in mind that when calculating the reserve for doubtful debts, receivables are taken into account with VAT (see letter of the Ministry of Finance of Russia dated 09.07.2004 No. 03-03-05 / 2/47), and sales proceeds - without VAT.

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

Table 9.2

The amount of provisions for doubtful debts (thousand rubles)

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

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

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

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

Reserves for vacation pay

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

The creation of this reserve makes it possible to evenly include holiday amounts in expenses by months and reduce the tax base during the reporting period by expenses that have not yet been incurred.

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

Expenses for the formation of reserves for future expenses for the payment of vacations are charged to the accounts of the expenses for the remuneration of labor of the relevant categories of employees.

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

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

The amount of the underutilized reserve on December 31 is included in non-operating income. The same is done with the amount of the reserve in case of refusal to use the reserve for the next year.

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

Reserve for warranty repair and warranty service

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

The maximum amount of deductions to the specified reserve depends on the period of sale of goods with the condition of their warranty repair and maintenance.

Organizations that sell goods with the condition of their warranty repair and maintenance for more than three years, determine the maximum amount of deductions to the reserve as follows: calculate the share of actual expenses for warranty repairs and warranty service in the amount of proceeds from the sale of goods for the previous three years and multiply the calculated value shares on the amount of proceeds from the sale of goods for the reporting (tax) period.

Organizations selling goods with the condition of their warranty repair and warranty service for less than three years, in order to calculate the maximum amount of deductions to the reserve, the volume of proceeds from the sale of goods for the actual period of such sale is taken into account.

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

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

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

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

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

If the actual repair costs exceed the amount of the provision, then the difference is included in other expenses.

In case of termination of production of goods (performance of work) with the condition of their warranty repair and warranty service, the amount of the previously created and unused reserve is subject to inclusion in the income of the organization at the end of the contract for warranty repair and warranty service.

Reserve for future expenses allocated for purposes ensuring social protection of persons with disabilities

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

Public organizations of the disabled;

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

When deciding on the creation of this reserve, organizations develop and approve programs for a period of not more than five years.

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

The size of the created reserve is determined by the planned costs (estimate) for the implementation of the programs approved by the organization. At the same time, the amount of deductions to the reserve cannot exceed 30% of the taxable profit received in the current year, calculated without taking into account the created reserve.

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

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

9.3.9. The indicator used for the purpose of calculating and paying income tax by organizations with separate subdivisions

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

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

a) the average number of employees;

b) the amount of labor costs.

The selected indicator must be unchanged during the tax period.

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

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

If the taxpayer has several separate subdivisions in the territory of one subject of the Russian Federation, then the distribution of profits for each of these subdivisions may not be made. The amount of tax payable to the budget of this subject of the Russian Federation, in this case, is determined on the basis of the share of profit calculated from the totality of indicators of separate subdivisions located on the territory of the subject of the Russian Federation. In this case, the taxpayer independently chooses the separate subdivision through which tax is paid to the budget of this subject of the Russian Federation, notifying decision tax authorities, in which separate subdivisions of the taxpayer are tax registered.

Instead of the indicator of the average number of employees of an organization with a seasonal work cycle or other features of activities that provide for the seasonality of attracting employees, in agreement with the tax authority at its location, it can use the share of labor costs determined in accordance with Art. 255 of the Tax Code of the Russian Federation. At the same time, the share of labor costs of each separate subdivision in the taxpayer's total labor costs is determined.

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

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

Based on the actual profit received for the past month;

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

The organization can switch to paying monthly advance payments based on actual profit by notifying the tax authority no later than

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

9.3.11. Elements of securities accounting policy

The main elements of the accounting policy for securities are:

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

Write-off method for the cost of retired securities;

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

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

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

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

Circulating on the organized securities market;

Not traded on the organized securities market.

At the same time, the organization itself chooses the types of securities for transactions with which, when forming the tax base, other income and expenses are included in income and expenses, determined in accordance with Chapter 25 of the Tax Code of the Russian Federation.

Choice of write-off method for the cost of retired securities

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

By unit cost.

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

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

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

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

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

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

The method (methods) chosen by the organization for determining the settlement price of securities not circulating on the organized market is indicated in the accounting policy for taxation purposes. The need to reflect this element in the accounting policy for tax purposes is confirmed by the letter of the Ministry of Finance of the Russian Federation dated 04.26.11 No. 03–03/2/69.

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

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

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

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

In the event of the sale or other disposal of securities in respect of which a reserve was previously created, the amounts of this reserve are included in the income of the organization as of the date of sale or other disposal of the securities.

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

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

Provisions for depreciation of securities are created in the currency of the Russian Federation, regardless of the currency of the par value of the security.

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

9.3.12. Loss carry forward procedure

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

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

all restrictions on the amount of recognized losses of previous years have been removed. At the same time, there are restrictions on losses received from the use of service industries and farms, from operations with securities and financial instruments.

In the accounting policy of the organization, it is necessary to indicate at the end of which period (reporting or tax) the losses of previous tax periods and the amount of losses written off by periods are repaid.

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

The cost of goods (works, services) sold by these subdivisions corresponds to the cost of similar services provided by specialized organizations for which such activity is the main one;

The costs of maintaining these units do not exceed the usual costs incurred by specialized organizations;

The conditions for the performance of work and the provision of services by these subdivisions do not differ from the conditions for the performance of work and the provision of services by specialized organizations.

If at least one of the specified conditions is not met, the loss received in service industries and farms can be transferred for a period not exceeding 10 years, and only the profit received in the implementation of these types of activities can be directed to its repayment.

When deciding whether to carry forward losses on transactions with securities, it should be taken into account that the tax base is determined by organizations separately for transactions with securities circulating on an organized securities market and for transactions with securities not circulating on an organized securities market. securities (with the exception of professional participants in the securities market engaged in dealer activities).

Taxpayers who suffered a loss (losses) on certain transactions with securities in previous tax periods, entitled reduce the tax base received from operations with securities in the reporting (tax) period (Article 280 of the Tax Code of the Russian Federation).

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

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

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

9.4. Elements of accounting policy for value added tax

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

Exercising the right to exemption from the performance of taxpayer duties;

The moment of determining the tax base;

Exercising the right to refuse to exempt transactions from taxation;

The procedure for separate accounting of "input" VAT on goods (works, services) used in the implementation of taxable and tax-free transactions.

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

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

a) taxation of VAT shall be carried out in a general manner;

b) get exemption from VAT.

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

When making a decision on the use of the right to exemption from the performance of taxpayer duties, the organization, no later than the 20th day of the month from which it exercises this right, shall submit the following documents to the tax authority:

Notification of the use of this right (in the form approved by order of the Ministry of Taxes of Russia dated 04.07.2002 No. BG-3-03 / 342);

Extract from the balance sheet;

An extract from the sales book;

A copy of the log of received and issued invoices;

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

A copy of the log of received and issued invoices.

9.4.2. The moment of determining the tax base

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

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

The day of payment, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services), transfer of property rights.

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

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

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

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

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

9.4.3. Exercising the Right to Refuse Tax Exemption for Transactions

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

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

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

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

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

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

The date from which she intends to waive benefits;

The time period for which she intends to forego benefits.

9.4.4. The procedure for separate accounting of "input" VAT on goods (works, services) used in the implementation of taxable and tax-free transactions

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

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

When applied by a taxpayer in the sale (transfer, performance, provision, including for their own needs) of goods (works, services), property rights at various tax rates (clause 1, article 153 of the Tax Code of the Russian Federation);

In case of simultaneous sale of goods (works, services), property rights, the tax base for which is calculated in accordance with the generally established procedure, and the sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation;

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

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

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

In accordance with paragraph 4 of Art. 170 of the Tax Code of the Russian Federation, the amounts of "input" VAT on goods (works, services), including fixed assets and intangible assets, property rights used in the implementation of taxable and tax-exempt transactions, are deductible or included in the cost of purchased goods (works , services) in proportion determined on the basis of the value of shipped goods (works, services) subject to VAT (exempted from taxation) to the total cost of goods (works, services) shipped for the reporting (tax) period.

It should be borne in mind that from 01.01.2008 on the basis of paragraph 4 of Art. 2 of Federal Law No. 137-FZ of July 27, 2008, a quarter is considered a tax period. In this regard, from 01.01.2008 the proportion for calculating VAT amounts should be determined according to the data of the current tax period. VAT amounts presented to taxpayers starting from 01.01.2008 on goods (works, services, property rights), including fixed assets and intangible assets used to carry out VATable and non-taxable transactions, are also distributed according to the data of the current tax period (letters of the Federal Tax Service of Russia dated 06/24/2008 No. ШС-6-3/450 and the Ministry of Finance of Russia dated 06/03/2008 No. 0307-15/90).

When determining the proportions of taxable and non-taxable transactions, it is necessary to take into account all income that is proceeds from the sale of goods (works, services) subject to and not subject to taxation (letter of the Ministry of Finance of Russia dated 10.03.2005 No. including income from the sale outside the Russian Federation of the amount of payment, partial payment on account of the upcoming supply of goods (performance of work, provision of services), the duration of the production cycle of which is more than six months, the amount of money in the form of interest when providing loans in cash (letter of the Ministry of Finance of Russia dated April 28, 2008 No. 03-07-08 / 104).

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

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

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

In order to distribute the amounts of "input" VAT on goods (works, services) used in the implementation of taxable and non-taxable transactions, it is advisable to reflect the "input" VAT on these goods (works, services) on a separate sub-account "VAT amounts to be distributed" to Account 19 "Value Added Tax on Acquired Values". The amount of VAT recorded in the debit of the specified sub-account at the end of the tax period is distributed between taxable and tax-free transactions in the proportion determined in the above procedure.

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

VAT amounts accepted for deduction are debited from the credit of account 19, the subaccount "VAT amounts to be distributed" to the debit of account 68 "Calculations on taxes and fees". VAT amounts to be included in the cost of purchased goods (works, services) are debited from the credit of the sub-account "VAT amounts to be distributed" to account 19 to the debit of accounts for accounting for purchased goods (works, services).

The organization can keep a separate analytical account of the "input" VAT on the above goods (works, services) in specially designed tax registers. For this purpose, you can use the books of purchases and books of sales, including in them, if necessary, the appropriate additional columns.

It is very important at the same time to ensure the correct filling of these registers.

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

The method chosen by the organization for separate accounting of "input" VAT for goods (works, services) used in the implementation of operations, taxable and not taxable with VAT, is indicated in the accounting policy of the organization.

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

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

List of operations exempt from taxation;

The list of transactions subject to tax at the rate of 18, 10 and 0%.

9.5. Elements of accounting policy for excises

Elements of the accounting policy for excises are:

The procedure for maintaining separate accounting for operations with excises;

Indication of a responsible taxpayer under a simple partnership agreement.

9.5.1. The procedure for maintaining separate accounting for operations with excises (subject to and not subject to taxation and for operations for which different tax rates are established)

When determining the procedure for maintaining separate accounting for these operations, the following must be borne in mind: clause 1 of Art. 183 of the Tax Code of the Russian Federation establishes a list of transactions that are not subject to excise taxes. However, the right to exemption from payment of excise taxes for those listed in paragraph 1 of Art. 183 of the Tax Code of the Russian Federation, the taxpayer can use operations only when maintaining separate records of operations for the production and sale (transfer) of these excisable goods (clause 2 of article 183 of the Tax Code of the Russian Federation).

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

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

For transactions not subject to excise taxation;

On received excisable goods subject to excises at various rates;

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

On the sale of excisable goods subject to excises at various rates;

On the transfer (other than sale) of excisable goods subject to excises at different rates.

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

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

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

9.5.2. Responsible taxpayer for excises under a simple partnership agreement

In accordance with Art. 180 of the Tax Code of the Russian Federation, the acting person for calculating and paying the entire amount of excise duty on operations carried out under a simple partnership agreement is either a participant conducting business in a simple partnership, or a participant chosen by the participants in the agreement (when conducting business in a simple partnership jointly by all participants).

In accounting policy appropriate to indicate:

Participant (service, person) responsible for the calculation and payment of excise amounts;

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

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

Taxpayers applying the simplified taxation system, has the right:

Choose a tax regime;

Select the object of taxation;

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

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

9.6.1. Choice of tax regime

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

Switch to a simplified taxation system;

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

If, according to the results of the reporting (tax) period, the organization's income exceeded 60 million rubles. and (or) during the reporting period, non-compliance with the requirements established by paragraphs. 3 and 4 art. 346.12 of the Tax Code and paragraph 3 of Art. 346.14, then this organization loses the right to apply the simplified tax system from the beginning of the quarter in which the indicated excess and (or) non-compliance with the specified requirements is allowed.

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

Organizations and individual entrepreneurs listed in paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation.

Individual entrepreneurs in addition to the usual simplified taxation system entitled to go on a simplified taxation system based on a patent.

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

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

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

9.6.2. Choosing an object of taxation

In accordance with Art. 346.14 of the Tax Code of the Russian Federation, taxpayers applying the simplified taxation system are entitled to recognize as an object of taxation:

Income less expenses.

The taxpayer can change the object of taxation annually.

It should also be borne in mind that the participants in a simple partnership agreement or an agreement on trust management of property use only income reduced by the amount of expenses as an object of taxation.

9.6.3. Choice of a method for evaluating purchased goods purchased for further sale

In accordance with paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation a taxpayer for tax purposes entitled to use one of the following methods of valuation of purchased goods:

By the cost of the first acquisitions (FIFO method);

By the cost of the most recent acquisitions (LIFO method);

At an average cost;

At the cost of a unit of goods.

The selected method of valuation of purchased goods is indicated in the accounting policy of the organization. The consequences of applying each of these methods are discussed in § 4.2.2.

9.6.4. Exercising the right to reduce the tax base in the tax period by the amount of the loss received as a result of previous tax periods

In accordance with paragraph 7 of Art. 346.18 of the Tax Code of the Russian Federation (as amended by Federal Law No. 158-FZ of July 22, 2008) a taxpayer using income reduced by the amount of expenses as an object of taxation, has the right:

Reduce the tax base calculated at the end of the tax period by the amount of loss received at the end of previous tax periods in which the taxpayer applied the simplified taxation system and used income reduced by the amount of expenses as an object of taxation. In this case, the loss is understood as the excess of expenses determined in accordance with Art. 346.16 of the Tax Code of the Russian Federation, over income determined in accordance with Art. 346.15 of the Tax Code of the Russian Federation;

Carry forward losses to future tax periods within 10 years following the tax period in which these losses were incurred;

Transfer to the current tax period the amount of losses received in the previous tax period.

A loss not carried forward to the following year may be carried forward in whole or in part to any year in the next nine years. If losses are received in more than one tax period, they are carried forward to future tax periods in the order in which they were received.

The taxpayer is obliged to keep documents confirming the amount of the incurred loss and the amount by which the tax base was reduced for each tax period, during the entire period of exercising the right to reduce the tax base by the amount of the loss.

It should also be borne in mind that the loss received by the taxpayer when applying other taxation regimes is not accepted when switching to a simplified taxation system; the loss received when applying the simplified taxation system is not accepted when switching to other taxation regimes.

9.7. Elements of accounting policies for property tax and transport tax

Elements of the accounting policy for the specified taxes are:

The procedure for separate accounting of property, for which special conditions for calculating tax are established;

Decision on the application of a zero rate on the tax on innovative property;

The procedure for accounting for property that has not passed state registration;

The procedure for separate accounting of vehicles.

9.7.1. The procedure for separate accounting of property, for which special conditions for calculating tax are established

In accordance with Art. 376, 380–386 of the Tax Code of the Russian Federation, for the purposes of calculating and paying property tax, an organization must ensure separate accounting of property:

Taxable and non-taxable;

Taxable at different tax rates;

Taxed at reduced rates;

Being on the balance sheet of separate divisions allocated to a separate balance sheet;

Located outside the location of the organization and its separate divisions that have a separate balance sheet.

It is advisable to indicate the procedure for separate accounting of property for the specified groups of fixed assets in the accounting policy for tax purposes.

9.7.2. Decision on the application of a zero rate on the tax on innovative property

In accordance with Federal Law No. 132-FZ dated June 7, 2011, starting from 2012, organizations may apply a zero rate for this tax.

Innovative property includes:

Objects with high energy efficiency, provided that the object complies with the List established by the Government of the Russian Federation;

Objects with a high energy efficiency class, provided that such objects have a definition of their energy efficiency classes.

The validity of this benefit is three years after registration.

9.7.3. The procedure for separate accounting of vehicles

To calculate and pay transport tax, it is necessary to keep separate records of vehicles:

Taxable and not subject to this tax (Article 358 of the Tax Code of the Russian Federation);

At their location (Article 363 of the Tax Code of the Russian Federation).

The procedure for separate accounting of the above vehicles it is expedient to indicate in accounting policies for tax purposes.

Questions for self-control

1. What is the purpose of accounting policy for tax purposes?

2. What are the main elements of the accounting policy for income tax.

3. What methods of recognition of income and expenses can be used when forming the tax base for income tax?

4. Can the organization itself determine the list of direct costs?

5. What methods of depreciation for fixed assets can be used in tax accounting?

6. What are the consequences of applying a depreciation bonus to an entity?

7. What methods of valuation of purchased goods are used in determining the tax base for income tax?

8. What reserves can be created when determining the tax base for income tax?

9. What are the main elements of the accounting policy for income tax on securities.

10. Specify the main elements of the VAT accounting policy.

11. What are the features of determining the tax base for VAT by organizations - manufacturers of goods with a long production cycle?

12. Can all organizations report VAT on a quarterly basis?

13. name possible options separate accounting of "input" VAT on goods (works, services) used in the implementation of taxable and tax-free transactions.

14. What are the elements of accounting policy when applying the simplified taxation system.

15. What objects of taxation are entitled to apply to organizations applying the simplified taxation system?

If the purchased goods (works, services) are used only in activities subject to VAT, then the entire amount of the input tax is deductible. If the goods (works, services) are used in VAT-free activities, then the input VAT is taken into account in the cost of purchased goods (works, services), i.e. it increases “profitable” expenses (Article 149, paragraph 2 of Article 170, article 172 of the Tax Code of the Russian Federation).

But if the purchased goods (works, services) during the quarter are simultaneously used in both taxable and non-taxable transactions (we are talking about general business expenses), then it is necessary to keep separate records of input VAT (clause 4, article 149, clause 4 article 170 of the Tax Code of the Russian Federation). Such accounting for VAT allows you to determine which part of the input tax can be deducted, and which part can be taken into account in the cost of purchased goods (works, services) or in expenses (clause 4, article 170 of the Tax Code of the Russian Federation).

The procedure for maintaining separate accounting must be prescribed in the accounting policy (Letter of the Ministry of Finance of Russia dated November 20, 2017 No. 03-07-11 / 76412).

Ours will help you create an accounting policy.

Methodology for separate VAT accounting

To understand how much VAT per quarter can be deducted, and how much can be written off as expenses, the following methodology is applied.

STEP 1. Calculate the share of revenue subject to VAT in total revenue

STEP 2. The amount of VAT accepted for deduction is directly determined

STEP 3. The amount of VAT to be included in the cost of goods (works, services) or written off as expenses is determined

If there was no revenue in the quarter

In the absence of sales of goods (works, services) during the quarter, the organization can develop a separate VAT accounting methodology by registering it in its accounting policy (Letter of the Ministry of Finance of Russia dated September 26, 2014 N 03-07-11 / 48281). But the question arises, what indicator in this case should be taken as the basis for determining the proportion? This can be, for example, the amount of expenses for different types of activities.

If there are few VAT-free transactions

Separate accounting of input VAT can be omitted if the so-called “5% rule” works (paragraph 7, clause 4, article 170 of the Tax Code of the Russian Federation). Those. if for the quarter expenses on non-taxable transactions amount to less than 5% of the total expenses for this period. But in this case, the input VAT can be deducted for goods (works, services) used in transactions, both taxable and not taxable at the same time. VAT on the cost of goods (works, services) used only in non-taxable transactions cannot be deducted.

If you do not keep separate VAT records

Then the input VAT can neither be deducted nor taken into account in expenses (paragraph 6, clause 4, article 170 of the Tax Code of the Russian Federation).

And if you do not prescribe in the accounting policy the procedure for maintaining separate VAT accounting, but in fact you will apply it, then, in theory, there should be no claims from the tax authorities against you, but you will need to prove that you still have separate accounting lead.

For the tax policy in terms of paying VAT, this issue of the procedure for maintaining separate accounting is the main one. In Art. 170 of the Tax Code of the Russian Federation, there is a mechanism for calculating the proportion for the reimbursement of input VAT amounts, which applies simultaneously to both taxable and tax-free transactions. The proportion necessary for maintaining separate accounting is determined based on the value of shipped goods, works or services, taxable or not taxable in the total cost of goods, works or services shipped during the tax period. The period for determining the proportion is equal to the tax period, i.e. quarter.

If it is not possible to directly record the amounts of input VAT, if they simultaneously relate to both taxable and non-taxable transactions, the tax is deductible or taken into account in the value of property in the proportion in which these assets are used in the production and sale of goods, works or services, taxable or non-taxable.

The procedure for calculating the proportion in the tax legislation is clearly defined, without options. In the accounting tax policy, the taxpayer must prescribe the procedure for maintaining other separate accounting. The taxpayer is obliged to keep records in the following areas: for goods, works, services used only for transactions subject to VAT; for goods, works, services used only for VAT-free operations; for goods, works and services used in both types of operations.

Separate accounting is necessary to separate one type of goods, works or services from another. If an organization can clearly distinguish which goods, works or services are used for taxable and which for non-taxable transactions, accounting data can be used to maintain separate accounting. For example, in a company's working chart of accounts, separate sub-accounts can be opened to account for assets used for different activities.

According to paragraph 1 of Art. 172 of the Tax Code of the Russian Federation, in the general case, VAT amounts presented to the taxpayer upon the acquisition of goods, works, services and property rights in the territory of the Russian Federation after the said goods (works, services), property rights are registered and in the presence of relevant primary documents. Thus, the input VAT on the purchased batch of materials must be reimbursed at a time. However, very often the purchased material is not used in production immediately after its acquisition. This issue should be reflected in the tax accounting policy. There are three options.

First, the taxpayer may defer the deduction of input VAT until the raw material or material is retired. Secondly, it is possible to refund the input VAT in full, and then, if necessary, restore its part that cannot be refunded. Thirdly, you can simply use the proportion specified in paragraph 4 of Art. 170 of the Tax Code of the Russian Federation, and in the future nothing can be corrected. Fourth, use the scheme proposed by the tax authorities: first, calculate the conditional proportion in the period of acquisition of assets, distribute input VAT on its basis, and then, after it is precisely established which operations which part of these assets went to, calculate the amount of input VAT deductible, with absolute certainty, file an amended tax return, calculate and pay interest.

When applying paragraph 4 of Art. 170 of the Tax Code of the Russian Federation, the taxpayer is granted the right to one more choice. The fact is that an organization or an entrepreneur may not apply the provisions of this paragraph to tax periods when the share of total expenses for the production of goods, works, services or property rights, transactions for the sale of which are not subject to taxation, does not exceed 5% of the total amount of total expenses for production. And at the same time, all amounts of input VAT received in the specified tax period are deductible. The application of this provision is a right, not an obligation, of the taxpayer.