The HOA is a non-profit organization (subparagraph 4 of paragraph 3 of article 50 of the Civil Code of the Russian Federation). HOA funds consist of the following (clause 2 of article 151 of the RF LC):
- compulsory payments, entrance and other fees of HOA members;
- payments from homeowners who are not members of the HOA;
- income from the entrepreneurial activity of the HOA aimed at fulfilling the goals, objectives and obligations of the HOA (Article 152 of the RF LC);
- subsidies for the operation of common property, maintenance and major repairs, the provision of certain types of utilities and other subsidies;
- other supply.
The HOA keeps account of earmarked funds on account 86 "Target financing". For account 86, you need to open sub-accounts in the context of sources of funds. Consider the accounting of HOA contributions, except for payments for housing and communal services, the accounting of which will be discussed below.
| Operation | Account debit | Account credit |
|---|---|---|
| Accrual of contributions due from HOA members, including contributions for capital repairs | 86 "Targeted financing" | |
| Receipt of contributions (except for overhaul contributions that are accumulated on a special account) | 50 "Cashier", 51 "Settlement accounts" | 76 "Settlements with different debtors and creditors" |
| Receipt of contributions for major repairs | 55 "Special accounts in banks" | 76 "Settlements with different debtors and creditors" |
| Reflection of current expenses for the management of common property | 20 "Main production", | 60 "Settlements with suppliers and contractors", 76 "Settlements with different debtors and creditors" |
| Writing off the costs of managing common property at the expense of targeted funding | 86 "Targeted financing" | 20 "Main production", 26 "General expenses", etc. |
The accounting of the entrepreneurial activity of the HOA is kept in the usual manner using account 90 "Sales".
Initially, it must be said that accounting is mandatory for organizations using a simplified tax system. In addition, businesses must keep a ledger of income and expenses.
If the organization uses simplified or abbreviated accounting, then instead of registers it is allowed to use the book of accounting of the facts of economic activity. With regard to accounting for salaries, then apply the form number B-8.
The accounting register is a document containing all transactions. They must be systematized and in the correct order. This makes the job quite easy. It is immediately evident here that 51 registers are intended for transparency of the purposes for which the money was spent.
The applied forms of registers are appointed by the director of the organization, relying on the accounting policy. If the organization operates in full simplified accounting, then the accounting forms can be simplified, and the information will already be entered into the forms of statements.
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Accounting under the simplified tax system
In general, companies are required to maintain accounting and tax records. In the case of using the simplified tax system, accounting in the company is carried out in a simplified manner. According to law 129-FZ, companies and entrepreneurs on the simplified tax system have the right not to keep accounting at all. But at the same time, companies are not exempt from compiling primary documents.
This means that companies are required to keep records of fixed assets and intangible assets. Accounting for such companies is necessary in order to determine the possibility of using the simplified tax system. The right to apply this regime will be lost if the amount of fixed assets and intangible assets exceeds 150 million rubles. Mandatory use of accounting is required when combining several modes, for example, STS and UTII.
Based on the chosen method of calculation, the taxable base can be:
- income, which takes into account the proceeds from the sale of goods (services), as well as non-operating income;
- income minus expenses.
Sales proceeds include sales proceeds:
- products of own production, works and services;
- goods, including objects of depreciable property, materials, etc .;
- property rights.
In addition, sales proceeds also include advances paid against future deliveries.
Non-operating income includes receipts that are not included in the first group, that is:
- property received free of charge, as well as works, services, property rights, except for those specified in Art. 251 of the Tax Code of the Russian Federation;
- penalties, fines received for violation of the terms of the contract by counterparties, in case of compensation for damage or loss;
- interest on loans, borrowings provided by the company;
- materials, spare parts obtained during the dismantling / liquidation of buildings, equipment and other property of the company.
Reflected the amount of proceeds for products sold, taking into account the discount;
Debit 90 subaccount "Cost of sales" Credit 41 (43)
The book price of the products sold has been written off.
Revenue canceled by the amount of the discount provided.
In addition, you will have to change the primary documents or make corrections to them. And here the supplier must either write out new invoices to the buyer (for the amount taking into account the discount), or show him additional papers to the shipping primary documents, which indicate that the original price has changed.
Debit 60 Credit 51
Debit 60 Credit 51
Calculation of the minimum tax of the simplified tax system: transactions
Let's assume that some business situation is over. Then the accountant takes matters into his own hands, reflecting this fact by posting.
To spend different taxes, account 68 is divided into several sub-accounts:
68.1 - for calculations for the simplified tax system;
68.2 - for other calculations.
Sometimes it happens that the total income is more or less than the actual tax amount. In this case, you need to either add the amount or subtract it.
In this case, the following wiring applies:
The simplified tax system was charged (advance tax payment) - Dt-99 - Kt 68.1;
Transfer the advance tax payment - Dt 68.1 - Kt 51;
The tax on the simplified tax system was charged for the year - Dt 68.1 - Kt 99.
The total amount, which corresponds to the annual accruals on the declaration, must correspond to the amount accrued for the same year on accounts 68.1 and 99.
If the amount of advances exceeds the amount of tax for the year, then
this overpayment can be refunded.
If, according to the results of the tax period, the company received a loss on the STS “income minus expenses”, then it is obliged to pay the minimum tax. Its accrual is also reflected in the corresponding accounting entries. Moreover, if advance payments were made during the year, then an application should be submitted to the Federal Tax Service for crediting the advance towards the minimum tax.
The obligation to pay the minimum tax under the simplified tax system can arise only when the simplified tax system with the object of taxation is income minus expenses. To determine the need to pay the minimum tax, this payment is calculated at the end of the year as follows: 1% x income accounted for under the simplified tax system.
The payment of the minimum tax will be required only if its size is greater than the size of the single tax calculated in the general procedure. Thus, the organization will need to calculate two amounts, then compare them and pay the one that is greater.
Tax and advances on it are credited to account 99, where they are accounted for as income or loss. For calculations for this tax, account 68 is used. Profit is taken into account on an accrual basis from the beginning of the year. At the end of the period, profit is reduced on used income, and unused costs are reflected in the reports. The accrual of interest is also reflected by the posting D99 K68. Posting D68 K 51 reflects the payment of the tax penalty.
The remuneration was transferred to the forwarder.
One of the advantages of a simplified taxation system is the ease of accounting. Companies and individual entrepreneurs on the simplified tax system are exempt from paying income tax, property tax, VAT, and personal income tax (in the absence of employees). Instead of these taxes, a single tax is paid, which is calculated as 6% of income or 15% of the difference between income and expenses. Single tax is charged manually or using a special 1C program. In the article, we will consider how the simplified tax system is charged in the company and what transactions are formed at the same time.
In general, companies are required to maintain accounting and tax records. In the case of using the simplified tax system, accounting in the company is carried out in a simplified manner. According to law 129-FZ, companies and entrepreneurs on the simplified tax system have the right not to keep accounting at all. But at the same time, companies are not exempt from compiling primary documents. This means that companies are required to keep records of fixed assets and intangible assets. Accounting for such companies is necessary in order to determine the possibility of using the simplified tax system. The right to apply this regime will be lost if the amount of fixed assets and intangible assets exceeds 150 million rubles. Mandatory use of accounting is required when combining several modes, for example, STS and UTII.
Based on the chosen method of calculation, the taxable base can be:
- income, which takes into account the proceeds from the sale of goods (services), as well as non-operating income;
- income minus expenses.
Sales proceeds include sales proceeds:
- products of own production, works and services;
- goods, including objects of depreciable property, materials, etc .;
- property rights.
In addition, sales proceeds also include advances paid against future deliveries.
Non-operating income includes receipts that are not included in the first group, that is:
- property received free of charge, as well as works, services, property rights, except for those specified in Art. 251 of the Tax Code of the Russian Federation;
- penalties, fines received for violation of the terms of the contract by counterparties, in case of compensation for damage or loss;
- interest on loans, borrowings provided by the company;
- materials, spare parts obtained during the dismantling / liquidation of buildings, equipment and other property of the company.
In addition, unclaimed payables, which are written off in connection with:
- the expiration of the limitation period (income is generated in the period when this period expires);
- liquidation of the creditor (the generation of income occurs in the period when the record of the liquidation of the company is made in the Unified State Register of Legal Entities).
Recognition of income for tax accounting is carried out on a cash basis. At the same time, certain types of income are not taken into account (251 of the Tax Code of the Russian Federation). These include:
- contributions to the authorized capital;
- a pledge or a deposit, both in cash and in property;
- borrowed funds;
- property received for sale by agreement of an intermediary.
If the “income minus expenses” scheme is applied, material expenses must be kept. The following expenses are taken into account:
- for wages;
- for depreciation of fixed assets;
- for material needs;
- for social needs;
- and etc.
Tax calculation of the simplified tax system
The calculation of the STS tax is carried out by the company's accountant or a third-party company. Reporting can be completed both electronically and in writing. At the same time, all business entities, with the exception of LLCs, may not keep accounting. But they are required to fill out the Income and Expense Book, in accordance with which the tax accrual is reflected in the corresponding entries.
The tax is reflected in the following accounting accounts:
- account 68 for accounting for tax calculations and fees;
- account 51 for accounting for receipts on the current account;
- account 99 to account for the loss and profit of the organization.
When calculating the simplified tax system, the following entries are formed:
All business transactions are accompanied by the formation of the corresponding posting. For various types of taxes, accounting occurs on account 68 and certain sub-accounts. The list of used sub-accounts must be prescribed in the accounting policy. The following subaccounts can be opened for account 68:
- 1 - for accounting of taxes at the end of the year;
- 2 - for accounting of advance payments;
- 3 - for accounting for personal income tax and other taxes and fees.
Charge of simplified taxation system in 1C
When reflecting the accrual of the simplified tax system in the 1C program, some features should be taken into account:
- Formation of KUDiR takes place in the "Reports" menu.
- Filling in the declaration takes place in the "Reports" tab - in the "Tax reporting" section. The program automatically calculates tax based on what scheme the company uses: STS “income” or STS “income minus expenses”.
- The tax is calculated manually in the "Operations" menu - the "Operations entered manually" section.
- The accrual posting will be as follows: D99 K68.12.
Calculation of the minimum tax of the simplified tax system: transactions
If, according to the results of the tax period, the company received a loss on the STS “income minus expenses”, then it is obliged to pay the minimum tax. Its accrual is also reflected in the corresponding accounting entries. Moreover, if advance payments were made during the year, then an application should be submitted to the Federal Tax Service for crediting the advance towards the minimum tax.
The obligation to pay the minimum tax under the simplified tax system can arise only when the simplified tax system with the object of taxation is income minus expenses. To determine the need to pay the minimum tax, this payment is calculated at the end of the year as follows: 1% x income accounted for under the simplified tax system.
The payment of the minimum tax will be required only if its size is greater than the size of the single tax calculated in the general procedure. Thus, the organization will need to calculate two amounts, then compare them and pay the one that is greater.
When calculating the minimum STS tax in the company, the following transactions are generated:
Tax and advances on it are credited to account 99, where they are accounted for as income or loss. For calculations for this tax, account 68 is used. Profit is taken into account on an accrual basis from the beginning of the year. At the end of the period, profit is reduced on used income, and unused costs are reflected in the reports. The accrual of interest is also reflected by the posting D99 K68. Posting D68 K 51 reflects the payment of the tax penalty.
The procedure for calculating and paying the simplified tax system
The advance periods for the STS tax are 3 months, half a year and 9 months, which are reporting periods. And the tax period is a calendar year. In this regard, the tax is charged 4 times a year, at the end of each quarter, and also within 3 months after the end of the year. The tax is transferred for the entire period together with the submission of a declaration to the Federal Tax Service, which reflects the amount of advance payments made and the amount of annual tax remaining to be paid.
Balance and registers
The company, regardless of the chosen taxation system, draws up a balance sheet in accordance with the standard accounting rules for double entry (Art. 10 of Law No. 402-FZ). To be able to do this, companies register each transaction in the accounting register, including in the form of a posting on the accrual of tax under the simplified tax system on income or income minus expenses.
In order to start applying the simplified taxation system, the company must decide on the object of taxation. It can be income or the difference between income and expense. Before starting to use such a system, the company must submit a notification to the inspectorate (Article 346.13 of the Tax Code of the Russian Federation).
Accounts used
Accounting entry for calculating tax of the simplified tax system is made using the following accounts:
- account 51 "Settlement accounts" - is used to reflect all cash flows on the accounts of the organization;
- account 68 "Calculations of taxes and fees" - with its help the accounting entry is reflected - tax accrual of the simplified tax system, as well as other operations for settlement with the budget, in accordance with clause 4 of PBU 1/2008, subaccounts for this account must be recorded in the accounting policy , otherwise the posting of the tax calculation of the simplified tax system will be made incorrectly;
- account 99 "Profit and loss" - is intended to summarize information on the formation of the final financial result of the organization's activities in the reporting year.
Calculation of a single tax
When calculating the amount of a single tax and transferring advances on it, the actual amount of withholding may be more or less. To align settlements with the budget, you need to make the appropriate adjustment. So, when calculating a single tax under the simplified tax system, the wiring will look like this:
- Dt 99 Kt 68 - tax was charged on the amount of the advance payment;
- Dt 68 Kt 51 - the amount of the advance was transferred to the budget.
- Dt 68 Kt 99 - simplified taxation system;
- Dt 99 Kt 68 - the amount of tax has been additionally assessed.
For general rules for compiling entries in accounting, see.
Minimum tax amount
For firms that have chosen the object "income minus expenses", the minimum tax rule applies (Article 346.18 of the Tax Code of the Russian Federation). So, if at the end of the reporting year the amount of the calculated tax turned out to be less than 1% of the income received for the year, then the minimum tax is transferred to the budget in the amount of 1% of the actual income. The minimum tax cannot be avoided even in the event of a loss, when expenses exceed income and there is no basis for calculating the usual tax. There is no base for the minimum tax only in one case - when the enterprise has no income at all for the period.
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To calculate the minimum tax of the simplified tax system, the transactions are as follows:
- Dt 99 Kt 68 - an advance payment has been charged;
- Dt 68 Kt 51 - tax was transferred to the budget (advance payment);
- Dt 99 Kt 68 - the minimum tax was charged according to the simplified tax system;
- Dt 68 Kt 51 - additional payment of the minimum tax to the budget has been transferred.
Example
A company engaged in the sale of stationery and applying the simplified system received income in the amount of 700,000 rubles. Expenses amounted to 680,000 rubles. The object of taxation is the difference between income and expense.
(700,000 - 680,000) × 15% = 3,000 rubles.
When calculating the minimum tax at a rate of 1%, we get: 700,000 rubles. × 1% = 7000 rubles. This amount must be transferred to the budget, since it is more than when calculated at a rate of 15%.
The accounting for the calculation of the simplified taxation system will look like this:
- Dt 99 Kt 68 - accrual of an advance payment in the amount of 4000 rubles;
- Dt 68 Kt 51 - the amount of the advance was transferred 4000 rubles. to the budget;
- Dt 99 Kt 68 - the additional charge of the minimum tax in the amount of 3,000 rubles is reflected. (7000 rubles - 4000 rubles);
- Dt 68 Kt 51 - the amount of 3000 rubles was transferred. tax to the budget (advance payments in the amount of 4000 rubles were previously transferred to the budget).
In conclusion, we recall that the simplified tax in 2019-2020 is reduced by advance payments paid during the year. Both accrual and payment of advances should be reflected in accounting entries. You need to monitor their correctness and do not forget about the limits for the use of the simplified tax system. Timely identified errors will help avoid problems with the tax authorities. Despite their loyalty to simplists, they will still withhold fines from violators.
How to properly conduct accounting for simplified people? What nuances should be taken into account and what order should be followed?
After all, it is known that organizations are switching to the simplified tax system precisely because of the simplified tax and accounting. What difficulties can be and how easy is it to reflect operations in the special mode?
Accrual of usn (accounting entries)
Attention
The bank's refusal to conduct an operation can be appealed The Bank of Russia has developed requirements for an application that a bank client (organization, individual entrepreneur, individual) can send to the interdepartmental commission in the event that the bank refuses to make a payment or conclude a bank account (deposit) agreement.
The role of the simplified tax system in the accounting of the enterprise
Businesses, in general, are required to maintain accounting and tax accounting. When used in the activities of the simplified tax system, the reporting procedure is somewhat simplified. Guided by specific regulations, individual entrepreneurs and organizations on the "simplified" system may not keep accounting at all. This is evidenced by the law № 129-ФЗ of 1996.
However, commercial units are not exempt from the preparation of primary documentation. In practice, this means that it is mandatory to keep records of intangible assets and fixed assets. Accounting is necessary solely to determine the possibility of applying the simplified taxation system. That is, the right to use this regime is lost as soon as the total of fixed assets and assets exceeds 100 million rubles in total. Accounting becomes mandatory in the case of a combination of modes, for example, UTII and "simplified".
Depending on the chosen scheme for paying taxes by the base, it can happen:
- profit - income,
- profit - income minus expenses.
When taxing income, profit is considered:
- proceeds from the sale of goods or services,
- non-operating income.
Recognition of income for tax purposes is carried out on a cash basis in some cases. Receipt of money to the cashier is accounted for by KUDiR. Certain types of profit are not taken into account (Article 251 of the Tax Code).
Is not profit (for taxation):
- contributions to the authorized capital,
- pledge (deposit) in cash or property,
- earthly means,
- the value of the property received for sale under an intermediary agreement.
When using the "income minus expenses" scheme, material expenses must be taken into account. It is most often produced by evaluating the purchased product at the unit price, average price or first purchase (FIFO).
Costs in this case:
- salary,
- depreciation of fixed assets,
- material needs,
- social needs and so on.
Determination of the tax amount and its display in reporting
The calculation of the tax amounts is carried out by the accountant of the enterprise or a third-party organization. Reporting is allowed both electronically and in writing. All business entities, except LLC, do not keep accounting, but they must fill out the expense / income book, according to which the tax on the simplified tax system is calculated in the transactions.
In the balance sheet, tax must be reflected on the following accounts:
- 68 - tax calculations, fees,
- 51 - p / account,
- 99 - loss / profit of the enterprise.
When calculating a single tax under the simplified tax system, two entries are involved:
- Credit 51 - Debit 68 (tax amount paid),
- Credit 68 - Debit 99 (accrued tax).
Any business transaction is necessarily reflected by posting. Accounting for different types of taxes in account 68 occurs in accordance with subaccounts. The list of those is necessarily specified in the accounting policy. The 68 account itself can be divided into sub-accounts:
- 1 - tax based on the results of 12 months,
- 2 - advance payments,
- 3 - personal income tax and other taxes and fees.
In the 1C program, the calculation of tax has its own characteristics:
- KUDiR is formed in the "Reports" menu.
- The declaration is filled out in the appropriate tab "Reports", section "Tax reporting". In the reporting, the tax amount is automatically calculated in accordance with what scheme the company uses on the simplified tax system - “income” or “income minus expenses”.
- Tax calculation must be done manually in the Operations menu, Manual Operations section.
- Postings: accrual D 99.01.1, K 68.12.
The 1C program versions 8.2 and 8.3 require that in the item "Accounting policy" the tax calculation scheme for the simplified taxation system for transactions must be indicated. If it is charged on income, 6% is withheld. In the case of calculation according to the "income minus expenses" scheme, the rate can be from 5 to 15%, since its size is set by the regional authorities, depending on many factors.
Sometimes, based on the results of the period, the company is subject to the minimum USN tax, which is generally reflected in the accounting entries. In this case, it is imperative to submit an application to the Federal Tax Service with a request to credit advances against tax. The following accounting entries are used to calculate the minimum tax rate for the simplified tax system:
- D 99 K 68 sub. - calculation and accrual,
- D 99 K 68 sub. - cancellation of the amount of the advance.
So, tax or advances are credited to account D99, where both income and losses are indicated. K68 is intended for tax calculations. Profit is indicated on an accrual basis from the beginning of the period. When the period ends, the total profit decreases for all used income, and the unused expenses of the enterprise are indicated in the reports.
Penalties - interest - are also reflected in the entries:
- D 99 K 68 sub. - accrued penalties,
- D 68 sub. - determination of the amount,
- K 51 - filing a report on the amounts of interest paid.
Penalty interest is not included in the expenses accepted to reduce the profit of the organization on the simplified tax system. Therefore, it is not reflected in the KUDiR. Penalty interest is calculated on the basis of an accounting statement, and is paid on a payment order.
Related Articles
Are you looking for accounting entries for companies that operate on the simplified tax system? You've already found them! Our article contains the most necessary and important accounting entries that are used in their activities "simplified".
Please note that the Ministry of Finance has simplified accounting for the simplified tax system... Consider assets under the new rules. Read the details in the "Simplified" magazine
- Return of goods (from the seller)
- Return of goods (from the buyer)
- Discount in seller accounting
- Discount in the account of the buyer
- Delivery contract
- Freight forwarding agreement
- Commission agreement
- Order agreement
- Intangible assets (intangible assets)
- Fixed assets
- Calculation of the minimum tax
- Sale by the founder of a share in the organization
- How to register an apartment for the founder
- Overpayment offset
- Theft of property
- Turnover balance sheet under the simplified taxation system
- Subscription to "Simplified"
- Calculation of a single tax on the simplified tax system and advances
What transactions are used for calculating USN tax in 2018
We talked about the conditions for applying the simplified tax system, accounting policy on the simplified tax system, tax rates and other aspects of using the simplified tax system in our consultations. In this article, we will remind you of what transactions are made according to the calculation of the simplified tax system. Tax under the simplified tax system: accounting entry Tax accrual when applying the simplified taxation system is reflected in the accounting by analogy with the accrual of income tax on the debit of account 99 "Profits and losses" and the credit of account 68 "Calculations of taxes and fees" (Order of the Ministry of Finance dated 31.10. 2000 No. 94n). In this case, the type of accounting record does not depend on the selected object of taxation - “income” or “income reduced by the amount of expenses”: Debit of account 99 - Credit of account 68 tax based on the results of the year.
Reporting when using usn
Calculation of a single tax The calculation of the amount of a single tax that must be charged and paid to an organization (or individual entrepreneur) on the simplified tax system depends on which simplified regime scheme is chosen by the business person and what tax rate is applied - 6% or 15%. Let's consider both situations with examples. STS according to the scheme "income 6%" LLC "Cardinal" is on a simplified taxation regime according to the scheme "income" and pays a single tax to the budget in the amount of 6% of the total income received at the end of the year.
According to the results of 2016, "Cardinal" received income in the amount of 187.322 rubles. Therefore, "Cardinal" must transfer to the budget the amount of 11.239 rubles.
(RUB 2.802 * 6%). The Cardinal accountant will reflect the transactions on the accrual and payment of tax as follows: Debit Credit Description Amount Document 99 68 Single tax The accrual of a single tax is reflected, which Cardinal must transfer at the end of 2016 11.239 rubles.
Basic transactions when calculating tax based on UST
If you use the simplified tax system, then you have the right to recognize the following types of expenses:
- input VAT,
- other taxes and fees,
- telecommunication services,
How to take into account expenses and how to reduce the tax base - see the example below. LLC "Master Plus" uses the simplified tax system (scheme "income minus expenses").
On 12/18/2016 Master Plus and the telecom operator Telecom signed an agreement, according to which Master Plus has the ability to send reports to statistics authorities in electronic form.
March 7, 2016
This is ensured by the accounting entries that accompany each financial transaction. Each fact of the economic life of the company must be recorded by its own wiring.
This will create a flawless balance. For the organization on the simplified tax system in accounting, you need to correctly reflect the costs and incomes. To generate transactions for the accrual and payment of income tax (for both options), the following accounts are used:
- account 51 - all operations for the receipt and write-off of funds are recorded on it,
- account 68 - they calculate income tax, including quarterly advances on it, here they also make entries for other taxes,
- account 99 - reflect the amount of accrued simplified tax.
When calculating the STS tax, the following wiring is used: Dt 99 Kt 68.
Calculation and accrual of tax usn in 1c accounting 8
Checking the completion of the book of income and expenses is especially important in accounting policies for the simplification of "income minus expenses" before calculating tax. The tax return according to the simplified taxation system is filled in as a standard regulated 1C report through the corresponding menu, in which a full calculation is made according to the simplified taxation system.
Menu Reports - Regulated reports - section Tax reporting. The declaration indicates the income received and the expenses incurred, and the simplified taxation system is calculated in accordance with the rate and accounting policy of the organization: in terms of income or income minus expenses. But the document that would calculate the amount of tax payable to the budget on a simplified basis and form the appropriate posting is not in the 1C program. They do not know how to generate regulated posting reports.
Tax payments under the simplified tax system are reflected by posting Дт 68.12 Кт 51 in bank documents with the transaction type "Tax transfer", located in the "Bank" menu. The advance tax payment is made quarterly: before the 25th day of the month following the end of the quarter, that is, until April 25, July 25 and October 25. For the year, the tax is paid by organizations until March 31, for an individual entrepreneur - until April 30 of the year following the reporting year. If an organization or individual entrepreneur is on the simplified taxation system with income taxable, then the amount of tax can be reduced by insurance premiums paid for employees and transferred by individual entrepreneurs for themselves, as well as by the amount of temporary disability benefits, but not more than 50% of the amount of accrued tax. Individual entrepreneurs without workers can reduce the tax by the full amount of payments of insurance premiums.
Accrual of usn: accounting entries
The simplified tax regime is considered the most attractive for both small organizations and individual entrepreneurs. This is due to the simplicity of accounting (in some cases - its absence), a transparent way of calculating taxes and flexible tax incentives (when paying contributions to extra-budgetary funds).
Accrual of usn: transactions
To do this, you will need to send a letter describing the attachments to the address of the tax office, be sure to keep the shipping receipt.
- When filing a tax return, all of its sheets are numbered.
On the title page, you must indicate the date of the declaration and put a stamp. All fields of the declaration for which there is no data must have a dash. Calculation of tax accrual in 1C To calculate tax under the simplified tax system, specialized services and programs are used, such as "Taxpayer YL", 1C "Accounting", service "My business". To calculate the USN tax in the 1C "Accounting" program, you will need to fill out a typical report in the program menu.
To do this, you need to go to the "Reports" menu and find the "Book on accounting for income and expenses under the simplified tax system."
Taxes per USN: features, transactions, regulations, reporting
We talked about the conditions for applying the simplified tax system, accounting policy on the simplified tax system, tax rates and other aspects of using the simplified tax system in our consultations. In this article, we will remind you of what transactions are made according to the calculation of the simplified tax system.
Tax under the simplified tax system: accounting entry Tax accrual when applying the simplified taxation system is reflected in the accounting by analogy with the accrual of income tax on the debit of account 99 "Profits and losses" and the credit of account 68 "Calculations of taxes and fees" (Order of the Ministry of Finance dated 31.10. 2000 No. 94n). In this case, the type of accounting record does not depend on the selected object of taxation - “income” or “income reduced by the amount of expenses”: Debit of account 99 - Credit of account 68 tax based on the results of the year.
Usn tax transactions
In the line "Intangible assets" should indicate all assets for research, exploration assets, taxes, as well as other non-circulating assets. The line "Financial assets" displays all current cash, excluding cash reserves. The line "Debt obligations" includes the funds that the organization took out on credit, loan. In the line "Balance" enter the grand total of all assets of the enterprise.
All other lines are completed in the same way as in a regular balance sheet. Terms of tax payment under the simplified taxation system The declaration according to the simplified taxation system is handed over once a year, in accordance with Art.
346.23 of the Tax Code of the Russian Federation. It states that legal entities are required to submit a tax return by March 31 of the year following the period indicated in the declaration, and an individual entrepreneur - no later than April 30.
Typical accounting entries for usn
For enterprises that have chosen for themselves a simplified taxation system, or, simply put, the simplified tax system, a special reporting regime is automatically turned on. Its essence is as follows: instead of a whole range of various fees and charges, only one tax with a fixed interest rate is introduced.
- 1 Accounts and transactions on the "simplified"
- 2 Methods of calculating tax under the simplified system
- 3 Requirements for the transition to the simplified tax system
- 4 USN in 1C
- 5 Submission of declaration and deadlines
Accounts and transactions under the simplified simplified taxation system is considered the most common collection among small and medium-sized businesses.
Accounting entries usn income minus expenses
Submission of a tax return according to the simplified tax system The tax return is submitted to the tax authority at the address of residence of the individual entrepreneur or the address of registration of a legal entity. For 2014, the relevant form for writing a tax return for KND 1152017. There are 3 ways to file a tax return:
- You can also send your tax return by mail.
Usn income minus posting costs
This will require two copies of the document itself: one will remain with the tax authorities, and the second, certified by an employee of the tax authority, is returned to the bearer.
- By mail, you can also submit a declaration according to the simplified tax system. You just need to attach a small description. After sending it to the address of the tax office, be sure to keep the receipt.
- Electronic method. To send a declaration in the most modern way, you will need a special permission from a telecom operator and an appeal to a public access point.
I would like to warn all taxpayers based on the simplified tax system that any delay in submitting a report will result in a fine of 30% of the tax amount for each overdue month. If the tax is not paid on time or is not paid at all, then a fine of 20-40% of the amount of the tax will be levied.
How is tax accrued under the simplified tax system
To understand how tax is calculated under the simplified tax system, it is enough to refer to the Tax Code. It is there, in paragraph 20 of Article 346, that it is said in detail at what rate the tax is charged. There are only two interest rates:
- 6% of income. With such taxation, the company pays a seemingly very small tax, but on the sum of all income, without deducting expenses.
- 15% of profits. Having received income, the company deducts all its expenses from it and pays 15% tax on the profit received. Since 2009, the rate depends on the category of the taxpayer and ranges from 5 to 15%.
To understand which of the two types of taxes is more profitable, you will need to perform the simplest mathematical calculations. For the second case, the costs will have to be confirmed, so you should not choose the second option if many of your business partners are “black bookkeepers” and deliver deliveries without invoices.
Two conditions for the transition to the simplified tax system:
- the organization must have less than 100 employees,
- the organization's income for 9 months of operation per year does not exceed 45 million rubles. Note, income, not profit!
Individual entrepreneurs and legal entities, with the exception of LLC, are exempt from accounting. This is one of the main advantages of the simplified tax system. But the book on the accounting of income and expenses, approved by the Ministry of Finance, will still have to be filled out.
Tax calculations under the simplified tax system are carried out by the accountant of the enterprise, the head of the organization, or a third-party firm in electronic or written form. When filling out the book in electronic form, at the end of the reporting period it should be printed out, certified by the head of the organization and an employee of the tax authority.
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How to fill in the balance with the simplified tax system?
Filling out the balance under the simplified taxation system should begin with filling in all the data about the organization, which are indicated in the balance header. The balance lines are filled in order. The procedure for filling out the balance with the simplified taxation system is as follows:
In the line "Tangible assets" indicate the residual value of the enterprise, as well as the capital invested in the turnover.
In the line "Intangible assets" should indicate all assets for research, exploration assets, taxes, as well as other non-circulating assets.
The line "Financial assets" displays all current cash, excluding cash reserves.
The line "Debt obligations" includes the funds that the organization took out on credit, loan.
In the line "Balance" enter the grand total of all assets of the enterprise.
All other lines are completed in the same way as in a regular balance sheet.
Terms of tax payment under the simplified tax system
The declaration under the simplified tax system is handed over once a year, according to Art. 346.23 of the Tax Code of the Russian Federation. It states that legal entities are required to submit a tax return by March 31 of the year following the period indicated in the declaration, and an individual entrepreneur - no later than April 30.
Violation of the deadline for submitting a tax return is punishable by a fine of up to 30% of the amount of unpaid tax for each overdue month. And for non-payment of tax - a fine of 20 to 40% of the tax amount.
Submission of a tax return according to the simplified tax system
The tax return is submitted to the tax authority at the address of residence of the individual entrepreneur or the address of registration of a legal entity. For 2014, the relevant form for writing a tax return for KND 1152017. There are 3 ways to file a tax return:
- The declaration is submitted directly to the tax office in person or by a notarized power of attorney. In this case, you will need to provide 2 copies of the declaration, one of which remains with the tax office, the second, signed by the tax authority employee, remains with you.
- You can also send your tax return by mail. To do this, you will need to send a letter describing the attachments to the address of the tax office, be sure to keep the shipping receipt.
- Electronic method. To do this, you should contact the public access point or the telecom operator.
When filing a tax return, all of its sheets are numbered. On the title page, you must indicate the date of the declaration and put a stamp. All fields of the declaration for which there is no data must have a dash.
Calculation of tax accrual in 1C
To calculate the tax under the simplified tax system, specialized services and programs are used, such as "Taxpayer YL", 1C "Accounting", service "My business".
To calculate the USN tax in the 1C "Accounting" program, you will need to fill out a typical report in the program menu. To do this, you need to go to the "Reports" menu and find the "Book on accounting for income and expenses under the simplified tax system." This document should be able to verify, because the book is filled in on the basis of the 1C mechanism, without using standard accounting entries.
The tax return for the simplified tax system is filled out in the section Regulated reports - Tax reporting. Income or income together with expenses are registered in the declaration, depending on the type of taxation. There is no operation that would independently calculate the tax in the 1C program. All taxes will have to be calculated manually.
The operation of calculating the tax of the simplified tax system is carried out through the posting Debit 99.01.1, which reflects the main taxes, and Credit 68.12, where the single tax is indicated.
Using the simplified tax system will help you get rid of a large number of paperwork and save your accountant from unnecessary work. However, the simplified tax system will not always help to reduce the tax, therefore, before switching to the “simplified” system, weigh the pros and cons, calculate what is more profitable, and only then choose the type of tax that suits you best.
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Basic concepts
Companies have the right to apply the simplified tax system in accordance with the rules described in Ch. 26.2 NC. What is the essence of this taxation regime?
This is a special voluntary system that simplifies tax and accounting accounting, as well as the submission of reports.
Many taxes are replaced by a single one, which can be calculated based on the results of the tax period, based on the result of economic activity.
So, organizations and individual entrepreneurs should not calculate:
- Property tax.
- At a profit.
- VAT (except in certain cases).
- Personal income tax (if the company does not act as a tax agent).
Obligations to calculate the amount to be paid remain in relation to transport, land, water taxes and contributions to the Pension Fund of the Russian Federation and the FSS.
What is its role
All enterprises must maintain two types of accounting - tax and accounting. But organizations on the simplified tax system are guided by separate regulations, according to which the procedure is much simplified.
For example, a simplified company should not keep accounting records at all, if we rely on the provisions of Art. 4 of Law No. 129-FZ, approved on November 21, 1996.
There are several exceptions: firms undertake to keep records of fixed assets and intangible assets, and draw up primary documentation.
According to another act (Letter dated 17.01.08 No. 03-04-06-01 / 6, as well as adopted on 11.03.04 No. 04-02-05 / 3/19), companies in a simplified special regime need to keep full records.
Such requirements apply only to those organizations that accrue dividends at the end of the tax period.
What is the importance of accounting? For example, if a company has a profit and must pay dividends from it, it will be necessary to restore accounting and prepare reports.
If the right to use the simplified tax system is lost (the amount of fixed assets and intangible assets exceeds 100,000,000), the company must also determine the residual value of non-current assets in accordance with regulations on accounting.
This means that the purpose of accounting is to confirm the right to use the simplified tax system.
Accounting obligations also appear when two modes are combined - STS and UTII.
A joint-stock company must keep accounting and submit financial statements regardless of the taxation system (Article 88 of the Law of December 26, 1995 No. 208-FZ).
According to the law, exemption from accounting does not give the right not to submit financial statements. And in the absence of accounting, this is quite difficult to do.
Normative acts
What accounting laws are valid for the simplified tax system? Legislative acts that are the basis of accounting:
- Law No. 402-FZ, approved on December 6, 2011, which stipulates the rules for maintaining accounting, the rights and obligations and responsibilities of citizens and companies.
- Tax Code of Russia.
- Order of the Ministry of Finance No. 66n, approved on July 2, 2010, which describes the features of drawing up reports by small business entities.
- Regulations on the procedure for maintaining accounting records and reports in Russia, which was adopted by the Ministry of Finance on July 29, 1998, No. 34n.
- PBU 1/2008 on the accounting policy of the enterprise dated October 6, 2008 No. 106n as amended by No. 164n dated December 18, 2012.
- PBU 4/99 on accounting of enterprises dated July 6, 1999 No. 43n, which was amended on November 8, 2010 (No. 142n).
- PBU 9/99 on the profit of the enterprise dated May 6, 1999 No. 32n, which was amended on November 8, 2010 No. 144n.
- PBU 10/99 for the company's costs dated May 6, 1999 No. 33n (with the established amendments dated November 27, 2006 No. 156n).
- Order of the Ministry of Finance dated December 21, 1998 No. 64n, which stipulates recommendations for organizational accounting processes (describes charts of accounts, features of inventory, document flow, accounting form, etc.).
- Order of the Ministry of Finance and the Ministry of Taxes and Tax Collection dated August 13, 2002 No. 86n / BG-3-04 / 430.
- The chart of accounts is stated in the Instruction, which was approved by Order of the Ministry of Finance dated 31.10.00 No. 94n.
- PBU 6/01 on the procedure for keeping records of fixed assets, in accordance with the Order of the Ministry of Finance dated 30.03.01 No. 26n and dated 13.10.03 No. 91n.
- When accounting for assets of an intangible nature, they are guided by PBU 14/2007 (Order of the Ministry of Finance No. 153n, which was adopted on December 27, 2007).
Accounting specifics
What are the features of accounting on the simplified tax system? Are there any differences in the process for the object "Income" and "Income reduced by expenses"?
Regardless of the object that is used by the company on the simplified tax system, the procedure for keeping records of profit is the same.
In accordance with article 346.15 of the Tax Code, the profit includes:
- proceeds from the sale of products or services,
- income that is non-operating.
Income is recognized using the cash method in retail trade in accordance with Art. 346.17 clause 1 of the Tax Code. The accountant should reflect the receipts of funds in the KUDiR.
It is not necessary to take into account the profit that is stipulated in Art. 251 of the Tax Code, as well as dividends if they are taxed in accordance with the provisions of Art. 214 and 275 NK.
The amounts of non-operating income are a kind of penalty. Reflection of such profit is necessary when crediting amounts to current accounts or when entering the cashier.
Such profit is not taken into account:
- money and the value of property that is received as a deposit or pledge,
- contribution to the authorized capital,
- the value of the property that was received according to intermediary agreements for sale,
- debt finance.
If the company has switched from the “Income” object to “Income minus expenses”, the costs that were when using the old object cannot be taken into account, just like the difference in amounts when expressed in conventional units.
Income minus expenses
Companies with this type of simplified tax system have the opportunity to pay taxes at the rate that was established by the subject of the Russian Federation (Article 346.20, clause 2 of the Tax Code).
If an organization wants to use such rights, then this must be recorded in the accounting policy. It is necessary to keep records of material costs.
To do this, it is worth stopping the choice on the method of evaluating purchased products (clause 2 of article 346.16, clause 8 of article 254 of the Tax Code).
- at the price of a stock unit,
- at an average price,
- at the price of the first purchase (FIFO).
The same methods are applicable for products that were bought for the purpose of resale (subparagraph 2 of paragraph 2 of article 346.17 of the Tax Code).
Simpliers can reduce the tax base for losses, include the difference between the minimum tax and tax, which was calculated according to general rules, in the costs of the next reporting year. The decision is also reflected in the accounting policy.
The costs are grouped in accordance with Art. 5 Provisions on the composition of expenses for the manufacture and sale of goods or services, which are included in the cost of production, and in the rules for the formation of the financial result:
- material expenses,
- to pay salaries,
- for social needs,
- for depreciation of fixed assets,
- for other expenses.
When accounting for the sale of goods or other property objects, account 90 (for sales), 45 (for shipped goods), 62 (for settlements with the buyer and the customer) is used.
Working chart of accounts
Businesses should draw up a working chart of accounts for accounting. With any form, you need to keep records based on the principles of accruals and double entry. The bottom line is that all transactions are reflected on two accounts (credit and debit) so that the amounts are equal.
If the company conducts few transactions, it is worth using a simplified type of accounting, when not a general chart of accounts is used, but 22 main accounts.
A single tax on simplified taxation must be reflected on the accounts:
STS according to the scheme "income 6%"
LLC "Cardinal" is on a simplified tax regime under the "income" scheme and pays a single tax to the budget in the amount of 6% of the total income received at the end of the year.
According to the results of 2016, "Cardinal" received income in the amount of 187.322 rubles. Therefore, "Cardinal" must transfer to the budget the amount of 11.239 rubles. (RUB 2.802 * 6%).
The Cardinal accountant will reflect the transactions on the accrual and payment of tax as follows:
STS according to the scheme "income minus expenses 15%"
LLC "Flagman" operates on the simplified tax system according to the "income minus expenses" scheme. This means that Flagman pays a single tax annually at the rate of 15% of the net income (revenue minus documented expenses).
The results of the activities of "Flagman" in 2016 are as follows:
- Proceeds from the sale of office supplies - 341.880 rubles,
- The cost of renting premises for a store - 41.310 rubles,
- Purchase of goods and materials - 104.620 rubles.
The rental costs are confirmed by the contract and acts of completion (monthly), the purchase of goods and consumables - invoices and receipts.
When determining the indicator of net income for the year, the "Flagman" accountant made the following calculation:
RUB 341.880 - 43.310 rubles. - 104.620 rubles. = RUB 193.950
The single tax is RUB 29.093. (RUB 193.950 * 15%).
The following entries are made in the "Flagman" account:
Expenses for taking into account the single tax of the simplified tax system
For those entrepreneurs and organizations that pay tax on net income (net of expenses), it is important to know which costs can be taken into account when calculating budget payments and which costs can be recognized when determining the tax base. If you use the simplified tax system, then you have the right to recognize the following types of expenses:
- purchase of fixed assets necessary in the course of business (furniture, equipment, computer, etc.),
- purchase of consumables,
- buying goods that you plan to resell,
- input VAT,
- other taxes and fees,
- telecommunication services,
- utilities and maintenance services (for example, reimbursement of electricity to the lessor),
- employee insurance payments.
How to take into account expenses and how to reduce the tax base - see the example below.
LLC "Master Plus" uses the simplified tax system (scheme "income minus expenses").
On 12/18/2016 Master Plus and the telecom operator Telecom signed an agreement, according to which Master Plus has the ability to send reports to statistics authorities in electronic form. The agreement provides for the following conditions:
- validity period of the agreement 01.01.-31.12.2017,
- Telecom provided services for the production of an EDS (electronic digital signature) key,
- "Master Plus" receives the right to use the software for sending electronic reporting (one-time payment under the contract - 9.325 rubles, VAT 1.422 rubles),
- Telecom undertakes to provide monthly subscription services to Master Plus (annual payment RUB 6.340, VAT RUB 967).
How to properly conduct accounting for simplified people? What nuances should be taken into account and what order should be followed?
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After all, it is known that organizations are switching to the simplified tax system precisely because of the simplified tax and accounting. What difficulties can be and how easy is it to reflect operations in the special mode?
What you need to know
Only by understanding the specifics of taxation of the simplified tax system, it is possible to determine the benefits and figure out how convenient it will be to use this system.
For a competent approach, an accountant must navigate the main regulations that govern accounting.
Basic concepts
Companies have the right to apply the simplified tax system in accordance with the rules described in. What is the essence of this taxation regime?
This is a special voluntary system that simplifies tax and accounting accounting, as well as the submission of reports.
Many taxes are replaced by a single one, which can be calculated based on the results of the tax period, based on the result of economic activity.
So, organizations and individual entrepreneurs should not calculate:
- Property tax.
- At a profit.
- VAT (except in certain cases).
- Personal income tax (if the company does not act as a tax agent).
Obligations to calculate the amount to be paid remain in relation to transport, land, water taxes and contributions to the Pension Fund of the Russian Federation and the FSS.
What is its role
All enterprises must maintain two types of accounting - tax and accounting. But organizations on the simplified tax system are guided by separate regulations, according to which the procedure is much simplified.
For example, a simplified company should not keep accounting records at all, if we rely on the provisions approved on 11/21/1996.
There are several exceptions: firms undertake to keep records of fixed assets and intangible assets, and draw up primary documentation.
According to the law, exemption from accounting does not give the right not to submit financial statements. And in the absence of accounting, this is quite difficult to do.
Normative acts
What accounting laws are valid for the simplified tax system? Legislative acts that are the basis of accounting:
- , approved on December 6, 2011, which stipulates the rules for maintaining accounting, the rights and obligations and responsibilities of citizens and companies.
- Tax Code of Russia.
- , approved on July 2, 2010, which describes the features of reporting by small business entities.
- Regulations on the procedure for conducting accounting and reporting in Russia, which has been adopted.
- enterprises in.
- which was modified from.
- that was changed.
- at the costs of the company (with the established edits).
- , where recommendations on the organizational processes of accounting are specified (charts of accounts, features of the inventory, document flow, accounting form, etc. are described).
- Order of the Ministry of Finance and the Ministry of Taxes and Tax Collection.
- The chart of accounts is stated in what has been approved.
- , according to and.
- When accounting for assets of an intangible nature, they are guided by (which was adopted on December 27, 2007).
Accounting specifics
What are the features of accounting on the simplified tax system? Are there any differences in the process for the object "Income" and "Income reduced by expenses"?
Income
Regardless of the object that is used by the company on the simplified tax system, the procedure for keeping records of profit is the same.
It is not necessary to take into account the profit that is specified in, as well as dividends if they are taxed in accordance with the provisions of and.
The amounts of non-operating income are a kind of penalty. Reflection of such profit is necessary when crediting amounts to current accounts or when entering the cashier.
Such profit is not taken into account:
- money and the value of property that is received as a deposit or pledge;
- contribution to the authorized capital;
- the value of the property that was received according to intermediary agreements for sale;
- debt finance.
If the company has switched from the “Income” object to “Income minus expenses”, the costs that were when using the old object cannot be taken into account, just like the difference in amounts when expressed in conventional units.
Income minus expenses
Companies with this type of simplified tax system have the opportunity to pay taxes at the rate that was established by the subject of the Russian Federation ().
If an organization wants to use such rights, then this must be recorded in the accounting policy. It is necessary to keep records of material costs.
- at the price of a stock unit;
- at an average price;
- at the price of the first purchase (FIFO).
The same methods are applicable for products that were bought for the purpose of resale (subparagraph 2 of paragraph 2 of article 346.17 of the Tax Code).
The costs are grouped in accordance with Art. 5 Provisions on the composition of expenses for the manufacture and sale of goods or services, which are included in the cost of production, and in the rules for the formation of the financial result:
- material costs;
- to pay salaries;
- for social needs;
- for depreciation of fixed assets;
- for other expenses.
When accounting for the sale of goods or other property objects, account 90 (for sales), 45 (for shipped goods), 62 (for settlements with the buyer and the customer) is used.
Accounting entries for calculating tax according to the simplified tax system
Let's consider the basic transactions that you will need when calculating tax.
Working chart of accounts
Businesses should draw up a working chart of accounts for accounting. With any form, you need to keep records based on the principles of accruals and double entry. The bottom line is that all transactions are reflected on two accounts (credit and debit) so that the amounts are equal.
If the company conducts few transactions, it is worth using a simplified type of accounting, when not a general chart of accounts is used, but 22 main accounts.
A single tax on simplified taxation must be reflected on the accounts:
Two transactions are used that reflect the calculation of tax in the special mode:
If, according to the results of the tax period, the company must pay the minimum tax, then it is submitted to the authorized structures against such tax.
It is worth using the following transactions when calculating the minimum tax payable:
The difference between the minimum and single tax is not reflected in accounting.
How to record income
The accrual of a single tax for the simplified tax system (advances) is carried out on account 99 (Dt), which indicates income and losses, as well as 68 (CT) - for calculating taxes and fees.
The profit that was received during the year on account 99 is reflected as follows: on the credit, the income is entered on a cumulative total, on the debit - how it was used.
At the end of the reporting year, profit is reduced by the amount of used income, and unused amounts are indicated in the reports.
Provided that the company has losses and income is used (for social development, bonuses, etc.), the amount of losses is left on account 99, and the amount that was used for events is reflected as cost overruns on account 84 (for uncovered losses).
This is possible if the reserve capital funds are insufficient to cover them.
Reflection of Penalty
The accrual of the amount of interest and its made transfers are reflected by the current date by such entries:
Account 99 is always used, regardless of which periods the penalty is paid (for previous years or the current reporting period).
The basis that contributes to the calculation of penalties - accounting statement, payment -.
Penalties are not included in the list of companies' expenses for the simplified taxation system. This means that the operations that are carried out with them are not recorded in the KUDiR.
Example
The company on the simplified tax system (income minus expenses) maintains accounting in accordance with general rules. According to the tax and accounting data for the first quarter, a profit of 2 million rubles was received. Costs amounted to 2.1 million rubles.
In June, cumulative profit exceeded 20,000,000 rubles. How will the accrual and payment of the STS tax be reflected?
As profit in the first quarter exceeds expenses, no advance payments for this period should be paid.
Since June, the company loses the right to apply the simplified tax system, since the profit (20 million) is greater than the established limit.
The firm must list the minimum tax for the 1st quarter. Let's calculate the tax amount:
| Dt | CT | Size in rubles | Description of wiring |
| 99 | 90 (91) |
100 thous. | Reflects the amount of losses that were received according to accounting data for the 1st quarter (2 million - 2.1 million) - recorded in March |
| 99 | 68 | 20 thous. | The accrual of the minimum tax is reflected - recorded after the loss of the right to apply the special regime |
| 68 | 51 | 20 thous. | The transfer of the amount of the minimum tax is reflected |
Since the organization loses the right to apply the simplified tax system, the difference between the amounts of the listed minimum tax and the single tax cannot be included in the costs.
Video: simplified accounting for organizations on the simplified tax system
Questions that arise
There are some ambiguities that prevent the accountant from working normally. What questions are the simplists most often interested in?
How to account for transactions in a travel agency
Upon receipt of the voucher forms, the travel agent must take them into account in his balance sheet at collateral prices or in conditional valuations.
Reflection is carried out using account 006 (according to strict reporting forms), if or.
Accounting will depend on the participation in the calculations. Consider the postings:
| Household operations | Debit | Credit |
| Accepted for the commission of the voucher in accordance with the invoices, acts of acceptance and transfer | 004 | — |
| The price of the sale of vouchers is reflected | 62 | 76 |
| Write-off of realized vouchers | — | 004 |
| Payment made by the buyer | 51 | 62 |
| Calculation of commission after reporting | 76 | 90 account, subaccount to reflect the proceeds from the sale |
| Value added tax charged on the amounts of remuneration | 90-3 | 68 account, subaccount for determining VAT |
| Reflection of settlements with tour operators | 76s | 51 |
If one package contains services that were purchased from a supplier under agency agreements and it is worth generating the following transactions:
For the purchased service (payment) to suppliers: Dt 60 Kt 50 (51, 52) for the payment amount.
Nuances arising in public catering
What are the difficulties of keeping records in public catering? Necessary:
- reflect the purchase and costs of products;
- keep records of equipment;
- guarantee social security for personnel;
- keep track of various costs.
Accounting for resold goods and products for making dishes on account 41. This can simplify accounting, since there are no requirements for reflecting products on accounts 10 and 41.
Account 10 reflects inventory and household accessories. Accounting in a management company on the simplified tax system, the activities of which are concluded in retail trade, must be carried out.
There is the right to keep records of the purchased goods at the sales price, which includes the purchase price, trade margins, as well as VAT rates. Such factors complicate the process of calculating the cost of goods sold.
Therefore, for tax purposes, account 42 is not used. What wiring to charge the write-off of products:
The use of account 40 is advisable when it is necessary to estimate the planned cost from the actual one.
The main transactions that are used when accounting for account 42:
| Wiring | Operation |
| Dt 41.01 Kt 60.01 | Price of products donated by suppliers |
| Dt 19.03 Kt 60.01 | Amount of value added tax (input) |
| Dt 68.02 Kt 19.03 | VAT amount deducted |
| Dt 20.01 Kt 41.01 | The cost of goods released for the manufacture of food |
| Dt 20.01 Kt 42.01 | Amount of trade margins |
| Dt 50.01 Kt 90.01 | Revenues from sales |
| Dt 90.03 Kt 68.02 | VAT on products sold |
| Dt 90.02.1 Kt 20.01 | Cost of sold dishes |
| Dt 90.02.1 Kt 42.01 | Trade markup of products that were used to prepare sold dishes |
| Dt 90.09 Kt 99.01 | The amount of income / loss from business activities |
What postings to use if account 42 is not taken into account? (Dt / Kt):
| 41.01/60.01 | The price of the products that the firm received from the suppliers |
| 19.03/60.01 | Amount of value added tax (input VAT) |
| 68.02/19.03 | VAT deductible |
| 20.01/41.01 | Price of products released into the production process |
| 20/02,70,69,60 | Written-off manufacturing process costs |
| 43/20.01 | The amount of capitalized products |
| 50.01/90.01.1 | Amount of proceeds upon sale |
| 90.02.1/43 | Cost of goods sold |
If you have a Horticultural Non-Profit Partnership (SNT)
Accounting policies must be approved by the Horticultural Association.
Accounting for the receipt and use of funds that are calculated for targeted activities, as well as money that are transferred by other persons, is carried out in accordance with the Chart of Accounts at the expense of 86 (for targeted financing). Kt 86 Dt 76 - finance for targeted activities.
Account 86 subaccount for reflecting entrance fees (membership, target, others) is intended for keeping records of all contributions that are paid by the membership.
Each open subaccount keeps records of the amounts received in relation to each member of the SNT.
Дт 86 Кт 20 or 26 - reflection of the use of earmarked funds, if they are directed to the maintenance of a non-profit enterprise.
Land plots are accounted for as fixed assets, which are not subject to depreciation. If the Partnership buys other fixed assets, then they are accounted for on account 01.
The organization must keep records of profits and expenses if it carries out business activities.
The costs of maintaining the Gardening Association (from account 26) are distributed in proportion to the income from operations performed.
Reflected on Dt 91 and 86. There is no need to distribute profit among the members of the partnership if it is obtained as a result of entrepreneurial activity.