Justification of the purchase up to 100 thousand. Carrying out “Hundred Thousands” through regional pilot projects of e-shops

The procedure for applying the simplified taxation regime is regulated by chapters. 26.2 of the Tax Code of the Russian Federation. Taxpayers who choose simplified taxation get a legitimate opportunity to reduce the fiscal burden on businesses and simplify accounting. At the same time, since 2014, all legal entities on the simplified tax system are required to keep accounting (Law No. 402-FZ of 06.12.11) in accordance with the adopted regulations and standards. How is tax accounting done? What regulations should be guided by and which tax registers should be filled in? Consider important nuances more.

duty of reference tax accounting enterprises on the simplified tax system is directly enshrined in stat. 346.24 of the Tax Code, which states that taxpayers must organize the accounting of all income, as well as expenses, in order to calculate the taxable base and determine the amount of tax payable. The indicators are reflected in the Book of Accounting for Income / Expenses, the form of which is approved at the federal level.

Note! Such a book should be filled out not only by organizations-legal entities, but also individual entrepreneurs, which, however, are exempted from the need to keep accounting in accordance with Art. 6 of Law No. 402-FZ.

Basic hallmark tax accounting on the simplified tax system in comparison with accounting is the principle of reflection of business transactions. At the same time, there is a relationship with the calculations of the taxable base in terms of profit on a cash basis, and the date of recognition of the income of the simplifier is the actual day of crediting / receipt of funds to the company. When paying off obligations with property or in any other way - the day of actual settlements (clause 1 of article 346.17 of the Tax Code).

The simplifier is also allowed to accept expenses after the actual payment. Those obligations are considered to be paid, the debts on which are closed. A special procedure for recognizing various costs is regulated by stat. 346.16:

In terms of material costs - after the transfer of values to production.
At the cost of products for subsequent sale - at the time of transfer of goods for sale.

Important! When determining the income of a simplifier, non-operating income must also be taken into account; when determining expenses, only costs from the closed list according to stat. 346.16.

Thus, the main difference between tax accounting on the simplified tax system and accounting is the time moment of recording the transaction - on a cash basis for tax accounting purposes, on the actual date in accounting. The legislation of the Russian Federation provides for a simpler way of keeping records for SE subjects. If an enterprise is classified as small according to the criteria and is not required to conduct an annual audit, it is allowed to keep accounting according to the rules of the tax, that is, in cash. This allows you to bring together tax and accounting, and generate reports without decoding indicators and in a minimum number of forms.

Registers of tax accounting on the simplified tax system

The calculation of the taxable base is carried out by simplistic people with the help of KUDiR (income / expense ledger). The current form and procedure for filling out the register were approved by the Ministry of Finance in Order No. 135n dated October 22, 2012. All business transactions that affect the calculation of the single tax and some that do not affect (for example, these are subsidies to SMEs; simplification costs performed for check budget financing etc.). The accounting procedure for such transactions is enshrined in paragraph 1 of Art. 346.17 NK.

Recordings are kept chronologically. For each tax period, the accountant opens a new KUDiR. All data are entered in full rubles, with subtotals (for reporting periods) and total (for the year) totals. Enterprises with branches/separate subdivisions maintain a common register. An electronic filling format or a paper one is allowed - the compilation procedure is different (clauses 1.4, 1.5 of the Procedure under Law No. 135n).

Important! It is not required to certify KUDiR in the IFTS, and the form of maintaining the register does not matter. But this does not mean that a simplistic person may not form a book - such a document is mandatory and is required to confirm the correct calculation of the taxable base.

If it is necessary to make changes to the book when facts of understatement of tax amounts are discovered, it is required to fix the adjustments in the period when the errors were made. When overestimating the accrued tax, it is allowed to act at one's own discretion - to correct the data for the period when an error was discovered or made, or to leave everything as it is. When correcting information in KUDiR, it is required to submit a clarifying declaration.

Responsibility of taxpayers for the lack of tax accounting

Since the income/expense book is used for tax calculations, the maintenance of such a register is mandatory for enterprises and entrepreneurs. Responsibility arises in the absence of KUDiR, drawing up a document with errors (Article 120 of the Tax Code). This article is applied not only for violations in the field of accounting, but also in case of non-compliance with the procedure for accounting for income and expenses of the taxpayer - that is, for the lack of tax accounting data.

Sizes of penalties:

200 rub. - for each missing document (Article 126 of the Tax Code).
10000 rub. - for violation of the procedure for accounting for income / expenses within one tax period (clause 1, article 120).
30000 rub. - for violation of the procedure for accounting for income / expenses within different tax periods (clause 2, article 120).
20% of the amount of unpaid tax, at least 40,000 rubles. - in case of underestimation of the taxable base (clause 3 of article 120).

Additionally, administrative penalties may be applied to responsible employees under stat. 15.11 of the Code of Administrative Offenses - a fine of 2000-5000 rubles.

Important! It is required to keep KUDiR for 4 years on a par with other tax registers. In case of violation of the terms of storage, the specified penalties may also be applied to the taxpayer.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

This method is suitable for small companies, whose activity is monotonous and there are few operations with the movement of funds. It uses a limited number of accounts.

Small businesses can keep a tabular book of income and expenses, but do not use the double entry method.
Bookkeeping is allowed on a special simplified regime for paying tax liabilities on a cash basis.

guidelines

economic activity

How to do bookkeeping LLC yourself: step by step instructions 2018

Attention

The basis for this is Article No. 346.24 of the Tax Code Russian Federation. Using the services of an accountant the federal law No. 129-FZ, accounting when using a simplified tax system for LLCs is still desirable. If the head of the enterprise cannot cope with this on his own, there are two ways out of this situation:

using the services of a specialized organization;
hiring an accountant.

Having your own accountant is always preferable.

Important

In addition, an enterprise, for a number of reasons, may at any time lose the right to use the simplified tax system. Society with limited liability, using the simplified taxation system, is obliged to report to the tax authorities. At the same time, it is not necessary to keep accounting records in the generally accepted form.

The procedure for maintaining accounting records under the usn (2018)

Info

The financial statements reflect information about the financial condition of the LLC, the results of economic activities and cash flows. The responsibility for the organization of accounting lies with the director of the company, who has the right to transfer its management to a special company or hire an accountant, as well as deal with it independently. If you are interested in the rules and sample form P21001, read this material.

What are some good names for LLC companies? Examples and tips are here. Fundamental differences of the simplified taxation system The simplified system assumes that an LLC necessarily has a limit on the number of jobs (no more than 100), since taxation is simplified only for small businesses.

How accounting is carried out LLC on usn in 2018

The full volume of accounting is a priority for organizations on the simplified tax system that use accounting data for economic analysis business processes and obtaining detailed parameters.

It is possible to carry out full-fledged accounting in accordance with all the rules, but with minor simplifications in reporting. It is allowed to abolish some PBUs, adjust in current year mistakes made in previous periods, changes in the chart of accounts, reduction of accounting registers. This method is suitable for small businesses that conduct diverse activities and need to reflect every nuance for further analysis, but in a simplified form.
Reduced accounting is limited to filling in data on the facts of the financial and economic activities of the company in a special book.
It contains a table that is double-entry.

Bookkeeping LLC on usn: order and reporting

A legal entity on the STS pays only one of two taxes, namely the tax on income "STS-6% Income" or income reduced by the amount of expenses: "STS-15% Income minus Expenses". Consequently, it is necessary to pay only a single tax in the selected ratio of 6% or 15% and personal income tax on dividends and employee salaries. An insurance premium is also paid wages workers.

That is, in addition to income tax, only contributions to Pension Fund and the Social Security Fund. Let's talk a little more about the difference between USN-6% and 15%. The first type is ideal for firms whose main activity is repair work, rent, provision of legal or accounting services, that is, services that do not require investments or costs.

The second type is used by companies that are engaged in construction, trade, online stores.

Usn: accounting

Maintaining financial statements is a very troublesome and difficult task. Of course, the simplified taxation system makes the task very easy, but still you need to know some subtleties and details in order to correctly compose everything. Required documents and submit them on time. Let's look at the main aspects of accounting for an LLC, which is on a simplified taxation system (hereinafter - USN).

It is worth noting that the easiest way is to keep all the reporting of an LLC "by simplified" using online services. We recommend a service for calculating taxes and contributions under the simplified tax system, as well as a service for preparing and submitting reports online. Everything happens in a few clicks, without queues and stress.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual.

Maintaining accounting records

Calculation of taxes and contributions under two modes of the simplified tax system Let's consider an example of calculating tax fees for two modes of the simplified tax system. So, for the first quarter as a result of the enterprise's activities, income amounted to 300 thousand rubles, while expenses were 100 thousand rubles. Payments to various funds 50 thousand rubles. Payment for sick leave and other payments 10 thousand rubles.

The calculations for the two types of single tax are as follows:

For 6%: NB = 300 - 50 - 10 = 240 thousand rubles. EN \u003d 240 * 6 / 100 \u003d 4 thousand rubles.
For 15%: NB = 300 - 100 - 50 = 150 thousand rubles. EN \u003d 150 * 15/100 \u003d 22.5 thousand rubles.

The transition to simplified taxation is carried out by submitting an application to the tax authority. It is filled out on a special form.

In view of the fact that the form of the latter changes periodically, in order to avoid errors, it is better to download it from official sites.

Accounting

In this article, we will look at how LLC accounting is carried out on the simplified tax system, we will analyze what taxes this special regime replaces, what penalties and what reporting includes. Differences of the simplified taxation system from other taxation regimes When choosing a simplified system, it is important to understand the fundamental differences between this taxation system and others:

It is provided only for small enterprises with a limited number of employees (no more than 100).
Reducing the amount of taxes payable. There are two types of single income tax of 6% and 15% to choose from.
In the first case, you pay tax on proceeds, in the second - on profits. Plus, you also need to pay personal income tax on employee salaries and dividends, as well as contributions to the Pension and Insurance Funds, as well as the Social Insurance Fund.

How to do bookkeeping LLC on sleep?

However, some of its elements must be present in the reporting in without fail. It is possible to divide all LLCs that maintain reports of this type into two main categories:

with employees;
without workers.

With employees If there are employees in the LLC on the simplified tax system, then quarterly reporting must be present: In the FIU Paid, as well as, subsequently, accrued contributions (submitted before May 15, August 15, November 15) In the FSS Form 4-FSS is required (submitted before 15 May, August 15, November 15) It is also required to submit to the IFTS: financial statements not necessary.
Accounting in the company should be organized so that when switching to the simplified tax system 15% or OSNO, it is possible to restore credentials with minimal time. Maintaining accounting documentation for companies operating on the simplified tax system for the object "income" is mandatory. It does not matter that in order to calculate the tax payment, the company needs to take into account only income and amounts that reduce the amount of payment to the Federal Tax Service.

The main difference between the accounting policy of companies on the simplified tax system "income minus expenses" and "income" is that the latter do not have to include data on the tax base reduction algorithm in the accounting policy. Accounting in TSN (HOA) on the "simplified" TSN (HOA) is not required to keep accounting in full force.
If you want to know how to solve your particular problem, please contact a consultant: (Moscow) (St. Petersburg) (Regions) It's fast and free! What is bookkeeping? Since 2013, bookkeeping and reporting have been mandatory for all companies that are on the simplified tax system. Before starting accounting, an accounting policy should be developed and approved, where it is necessary to indicate the methods and methods of accounting, how to keep records of fixed assets and what forms of primary documentation should be used. Only after the approval of the accounting policy reflecting the accounting economic activity for a year, you can proceed to the next stages of the work of the LLC.
Accounting includes a balance sheet and a profit and loss account. The calculation of exchange rates should not be made, any transaction is evaluated at the rate of the Central Bank on the day of its completion.

How to do bookkeeping ooo with usn income 6

Accounting statements for LLC on the simplified tax system 6% Report on the "simplified 6%" in tax office much easier than with 18% VAT, and even with "simplification of 15%". The prospect of saving money on an accountant is tempting. But reporting on the simplified tax system is not as easy as it might seem at first glance. Small businesses (LLC on the simplified tax system, if the revenue for the previous year does not exceed 800 million rubles) keep accounting in a simplified form. But this is a voluntary matter - you can keep records in a general manner, if it is more convenient for the accountant of the company. List of documents of simplified reporting of LLC on the simplified tax system at the end of the year Document Form Due date Where to submit the Book of expenses and income (KUDiR) approved. By order of the Ministry of Finance N 135n on March 31, the Federal Tax Service Inspectorate Balance Sheet Form 1 (approved.
Order of the Ministry of Finance N 66n) March 31, IFTS Information on profit and loss - report on financial results Form 2 (approved

Law No. 402-FZ of 06.12.2011 made accounting mandatory for all organizations, no matter what tax system they apply. Organizations - "simplified" did not become an exception, but individual entrepreneurs on the simplified tax system have the right to do without accounting if they keep tax records of their income, expenses and physical indicators by type of activity.

What are the features of accounting for organizations using the simplified tax system, we will consider in this article.

Accounting under the simplified tax system

The obligation to conduct accounting appeared for organizations on the simplified tax system with the entry into force of the new law on accounting No. 402-FZ. At the same time, an obligation arose to submit financial statements to the tax authorities. For small businesses, the law allows the use of simplified accounting methods, and the submission of reports - according to simplified forms. It is these enterprises that are many organizations working on the "simplified". “Simplers” who do not fall under this category must keep accounting in full, in accordance with the law on accounting.

The Institute of Professional Accountants of the Russian Federation has developed recommendations on accounting and financial statements for small businesses, according to which simplified accounting is proposed to be carried out in one of three ways:

in full form - double entry and accounting registers of the enterprise's assets are used (statements for accounting transactions on accounts, balance sheets, etc.); at the same time, the registers are simpler than with conventional accounting, some PBUs can be omitted;
in an abbreviated form - a double entry is used when recording transactions in the Journal of accounting for the facts of economic activity, and accounting registers are not used;
in a simple form (only for micro-enterprises) - accounting is kept in the Journal of Accounts without the use of double entry. Business transactions are recorded in chronological order and are immediately grouped by balance sheet and income statement.

Accounting policy for "simplified" accounting in LLC on the simplified tax system

To create a unified accounting system, an enterprise needs an accounting and tax accounting policy. This is a document in which the chosen method of accounting and tax activities is fixed. The company develops an accounting policy independently based on the provisions of the current legislation (PBU 1/2008, Law No. 402-FZ).

With simplified accounting, accounting policies can also be simplified, that is, with less workflow. It necessarily indicates the chosen method of accounting on the "simplified", the working chart of accounts, forms of accounting registers and primary accounts, the procedure for accounting for income and expenses, fixed assets, materials, the procedure for creating reserves, if any, etc.

The chart of accounts can be reduced by combining some accounts, for example, on account 20, take into account all the costs attributable to accounts 20, 23, 25, 26, on account 76, combine all accounts of settlements with counterparties - 60, 62, 73, 76, etc. . (Information of the Ministry of Finance dated 01.11.2012 No. ПЗ-3/2012). All these features of accounting are fixed in the accounting policy of the "simplified".

Maintaining analytical accounting with a reduced chart of accounts should be organized so that when switching from a “simplified” system to an OSNO or other tax regime, it would be possible to switch to it without loss of data on all accounting accounts.

In the tax accounting policy, the "simplified" should fix the main points of accounting to determine the tax base. Unlike accounting, tax accounting under the simplified tax system is kept in only one register - KUDiR. It is necessary to indicate the object of taxation: “income” or “income minus expenses”, as well as prescribe the composition of taxable income and expenses and the procedure for their recognition. Please note that individual entrepreneurs on the "simplified" may not have an accounting policy, but they must have a tax policy.

How to keep accounting under the simplified tax system

Do not confuse tax and accounting - their main difference for the "simplified" lies in the method of accounting. Tax accounting under the simplified tax system is carried out on a cash basis, that is, income is recognized on the day money is received at the cash desk or to a bank account, and expenses - after they are actually paid (paragraphs 1 and 2 of article 346.17 of the Tax Code of the Russian Federation). Accounting under the simplified tax system is carried out on an accrual basis, when the reflection of the facts of economic activity does not depend on the actual receipt of money or payment to counterparties. The accrual method is considered the most accurate way to reflect financial condition organizations, all non-small enterprises with revenues of no more than 1 million rubles are required to use it. per quarter. And for small businesses, an exception is made here: if they wish, they can use the cash method for accounting (clause 12 PBU 9/99; clause 18 PBU 10/99).

In terms of accounting under the simplified tax system “income minus expenses”, 2016 did not bring innovations, here, as before, especially careful attention should be paid to accounting for expenses. This is accounting for the write-off of the cost of fixed assets, intangible assets, materials, VAT, as well as sales costs, deferred expenses. It is also important to determine the procedure for writing off losses of past years - with income-expenditure “simplification”, the Tax Code allows the loss to be carried forward and written off, as well as the minimum tax paid during the period of losses, within 10 years (clause 7 of article 348.18 of the Tax Code of the Russian Federation ).

Accounting under the simplified tax system “income” should be kept not only in terms of income, but also expenses, despite the fact that the expenses of the organization are not included in the calculation of the tax. In the accounting policy, it should additionally be specified at the expense of which payments and in what order the accrued tax will be reduced ( insurance premiums, sick leave, payments under personal insurance contracts, sales tax). It should be remembered that in the event of a transition from the simplified tax system "income" to another tax regime, the expenditure side of accounting should not be lost.

Accounting reporting on the simplified tax system

Simplified organizations must once a year submit financial statements to the IFTS and to the territorial department of statistics. The reporting includes the Balance Sheet in Form 1 and the Financial Results Report in Form 2. You need to report for 2016 on time

Definition 1

Simplified tax system or simplified tax system for short is a taxation system characterized by a small tax burden and the simplicity of the accounting and reporting process.

Tax Options

The simplified system allows two options for taxation, which differ in the tax base, rate tax and the procedure for calculating taxes:

USN - "income",
USN - "income minus expenses."

It is impossible to say unequivocally that the USN is the most profitable taxation system. But at the same time, the simplified tax system is a fairly flexible and convenient tool that allows you to regulate the tax burden.

Features of tax accounting under the simplified taxation system

Tax rates under the simplified tax system are much lower than on common system taxation. For the simplified tax system with the object of taxation "Income", the tax rate is 6%. Starting from 2016, regional authorities have the opportunity to reduce the tax rate on the USN "Income" up to 1%. For the simplified tax system with the object of taxation “Income minus expenses”, the tax rate is 15%, but it can be reduced by regional laws to 5%.

Taxpayers applying the simplified tax system "Income" have the opportunity to reduce advance tax payments at the expense of insurance premiums transferred in the current quarter. The single tax can thus be reduced to 50%. Entrepreneurs on a simplified system without employees have the right to take into account the entire amount of contributions and reduce the single tax to zero.

When applying the simplified tax system “Income minus expenses”, it is allowed to take into account the listed insurance premiums as expenses when calculating the tax base.

less profitable, certain cases, the simplified system can be compared with the UTII system and relative to the cost of a patent for entrepreneurs.

Limited liability companies on the simplified tax system can pay tax only by bank transfer. The company's obligation to pay tax is only fulfilled when a payment order is submitted to the bank. The Ministry of Finance prohibits paying taxes to organizations in cash.

Tax accounting when using the simplified system is maintained in the "Book of Income and Expenses" (KUDiR) for the USN. Starting from 2013, all legal entities on the simplified system are required to keep accounting records; entrepreneurs do not have such an obligation.

Reporting under the simplified tax system is presented only by a declaration submitted at the end of the past year until March 31 for legal entities and until April 30 for entrepreneurs.

With a simplified taxation system, in addition to the tax period ( calendar year), there are also reporting periods - a quarter. According to its results, it is required to calculate, then pay advance payments according to the data presented in the KUDiR, which are further taken into account when calculating the tax at the end of the year.

Positive with the simplified tax system "Income" is that the taxpayer does not need to prove the validity and documenting expenses. It is enough to reflect the income received in KUDiR and submit a declaration based on the results of the past year. When calculating the tax base in the specified mode, expenses are not taken into account at all.

Taxpayers on the simplified tax system "Income minus expenses" must confirm their expenses with correctly executed documents. Expenses are legally approved and set out in a closed list in article 346.16 of the NKRF.

Simplifiers are not payers VAT, excluding VAT when importing goods into the Russian Federation. A significant minus of the USN is to limit the circle of partners. Counterparties working with VAT will not work with a simplifier, except in cases where VAT costs are offset by a lower price for goods and services.

The taxpayer on the simplified tax system can voluntarily choose the object of taxation between "Income" or "Income reduced by the amount of expenses." The taxpayer has the right to make such a choice annually, having previously informed the IFTS before December 31 about the intention to change the object from the new year.

The tax base for the object of taxation "Income" is the expression of income in money, and for the object "Income minus expenses" the tax base is income in monetary terms, reduced by the amount of expenses.

The procedure for determining, recognizing income and expenses in this mode is presented in articles 346.15 - 346.17 of the NCRF. The following are recognized as income under the simplified tax system:

proceeds from the sale, including property rights;
non-operating income in accordance with Article 250 of the NCRF.

The tax rate for the USN "Income" is 6% in the general case. For example, with an income of 100,000 rubles, the tax amount will be 6,000 rubles. The regular rate for the simplified tax system "Income minus expenses" is 15%. Regional laws subjects of the Russian Federation It is possible to reduce the tax rate to 5%. You can find out the rate in a particular region at the IFTS at the place of registration.

Newly registered entrepreneurs on the simplified tax system may be entitled to work and apply a zero tax rate if such a law is passed in the region.

The question often arises: which object to choose - the simplified tax system "Income" or the simplified tax system "Income minus expenses". There is a formula that shows at what level of expenses the amount of tax on the simplified tax system "Income" is equal to the amount of tax on the simplified tax system "Income minus expenses":

$Income \cdot 6\% = (Income - Expenses) \cdot 15\%$

Based on this, the amounts of the STS tax are equal when expenses are 60% of income. Accordingly, than more expenses the lower the tax due. It should be noted that this formula does not take into account criteria that can significantly affect the amount of tax.

Firstly, this is an algorithm for recognizing and accounting for expenses for calculating the tax base under the STS “Income minus expenses”:

expenses must be properly documented, and unsupported expenses are not taken into account when calculating the tax base;
the closed list of expenses does not allow to take into account all expenses;
a special procedure for recognizing certain expenses.

At the same time, the sale is understood not as payment for the goods by the buyer, but as the transfer of ownership of the goods. Thus, in order to offset the costs of acquiring goods for sale, it is necessary to pay for, capitalize, and sell these goods.

Secondly, there is an opportunity to reduce the tax under the simplified tax system "Income" at the expense of paid insurance premiums. In this mode, you can reduce the tax itself, and in the simplified tax system “Income minus expenses”, insurance premiums are taken into account when calculating the tax base.

Remark 1

Thus, the formula will not always work when choosing an object of taxation. Accounting for insurance premiums in tax calculations will only have a significant impact on small incomes.

Thirdly, the formula does not take into account the possibility of reducing the regional tax rate for the USN "Income minus expenses" to 5%. Thus, when choosing an object of taxation on the simplified tax system, a number of factors should be taken into account, each of which can become key.

The tax that enterprises pay on the simplified tax system is called a single tax. This tax replaces income tax, property tax, VAT. There are exceptions to this rule:

VAT must be paid when importing goods into the Russian Federation;
property tax must be paid if the property is valued at cadastral value.

For entrepreneurs, the single tax cancels the payment of personal income tax from entrepreneurial activity, VAT and property tax. Entrepreneurs have the right to receive exemption from paying tax on property used in entrepreneurial activities if they apply to the IFTS.

Deadlines for payment of advance payments for a single tax:

according to the results of the first quarter until April 25;
at the end of the six months until July 25;
following the results of nine months until October 25.

The tax is calculated at the end of the year, taking into account the advance payments made. Deadline for payment of tax under the simplified tax system:

until March 31 by legal entities;
until April 30 for entrepreneurs.

Violation of the terms of payment of advance payments will lead to the accrual of penalties for each day of delay in the amount of 1/300 of the CBRF refinancing rate. For non-payment of tax at the end of the year, a fine of 20% of the unpaid tax amount will be imposed.