Advance payments for income tax. Accounting info Profit declaration in 1s 8.2

For organizations that have separate divisions, the calculation and payment of income tax, as well as the procedure for submitting reports, has its own characteristics. BUKH.1C experts spoke about how to organize tax accounting and fill out income tax returns for the main and separate divisions in 1C: Accounting 8 CORP edition 3.0, taking into account the new capabilities of the program.

The concept of a separate unit

According to Article 11 of the Tax Code of the Russian Federation, a division is recognized as separate if it satisfies two conditions:

• geographically isolated from the organization;
• has stationary jobs created for a period of more than a month.

In a letter dated August 18, 2015 No. 03-02-07/1/47702, the Russian Ministry of Finance explained that the territorial isolation of a unit from an organization is determined by an address different from the address of the specified organization. The concept of a workplace is defined by Article 209 of the Labor Code of the Russian Federation as a place where an employee must be, or where he needs to arrive in connection with work and which is directly or indirectly under the control of the employer (letter of the Ministry of Finance of Russia dated September 13, 2016 No. 03-02-07/1 /53392).

If a separate division through which business activities are carried out has not been registered for tax purposes, then the organization can be held liable under paragraph 2 of Article 116 of the Tax Code of the Russian Federation (see, for example, resolution of the Arbitration Court of the North Caucasus District dated July 21, 2015 No. F08 -4287/2015 in case No. A32-29169/2014). According to this article, conducting activities by an organization or individual entrepreneur without registering with the tax authority entails a fine in the amount of 10 percent of the income received during the specified time as a result of such activities, but not less than 40 thousand rubles.

Calculation, payment andtax reportingseparate units

The specifics of calculating and paying income tax by a taxpayer who has separate divisions are defined in Article 288 of the Tax Code of the Russian Federation.

The calculation and payment of advance payments (tax) to the federal budget is carried out by the taxpayer at the place of registration in the general manner, that is, without distributing these amounts among separate divisions. Advance payments (tax) to the budget of the constituent entities of the Russian Federation must be calculated and paid both at the location of its location and at the location of each separate unit. Tax amounts are determined based on the tax base (profit share) of the separate division and the tax rate established in the territory of each constituent entity of the Russian Federation.

Both the organization itself (hereinafter referred to as the head office) and its separate division, if it has a current account, can transfer advance payments (tax) to the budget of the constituent entities of the Russian Federation.

If a taxpayer has several separate divisions on the territory of one constituent entity of the Russian Federation, then he can choose a responsible division through which the tax will be paid. The organization must report such a decision to the tax authorities at the location of these divisions before December 31 of the year preceding the tax period.

If a taxpayer with separate divisions has changed the procedure for paying income tax, as well as if the number of structural divisions in the territory of a constituent entity of the Russian Federation has changed, or other changes have occurred that affect the procedure for paying tax, then the corresponding notifications must be submitted to the tax authority.

The recommended standard forms for such notifications, as well as the scheme for sending notifications when changing the procedure for paying income tax to the budgets of constituent entities of the Russian Federation, were provided by the Federal Tax Service of Russia in letter No. ShS-6-3/986 dated December 30, 2008.

Determination of profit share

The share of profit attributable to a separate division is determined as the arithmetic average of the share of the average number of employees (or labor costs) and the share of the residual value of the depreciable property of this division, respectively, in relation to similar indicators for the taxpayer as a whole (clause 2 of Art. 288 of the Tax Code of the Russian Federation).

The share of the average number of employees (labor costs) is called the labor indicator, and the share of the residual value of depreciable property is called the property indicator.

The rules for determining the average number of employees are set out in Rosstat Order No. 498 dated October 26, 2015. The Russian Ministry of Finance indicated that the average number of employees of a separate division must be determined based on the actual location of the employees’ labor activities (letter dated December 27, 2011 No. 03-03-06/2 /201).

The amount of labor costs is determined in accordance with Article 255 of the Tax Code of the Russian Federation.

The taxpayer must record the choice between one or another option for determining the labor indicator in an order on the organization’s accounting policy. It should be taken into account that it is not allowed to change the option for determining this indicator established in the accounting policy during the tax period.

To calculate the property indicator, the residual value of fixed assets (FPE), determined in accordance with paragraph 1 of Article 257 of the Tax Code of the Russian Federation, is taken into account, that is, according to tax accounting data. An organization has the right to use accounting data if it calculates depreciation in tax accounting using a non-linear method.

The average (average annual) residual value of fixed assets for the reporting (tax) period is determined according to the methodology set out in paragraph 4 of Article 376 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated April 10, 2013 No. 03-03-06/1/11824).

When determining the specific weight of the residual value of depreciable property:

• depreciable property of the separate division in which this property is actually used to generate income is taken into account, regardless of which division’s balance sheet it is accounted for (letter of the Federal Tax Service of Russia dated April 14, 2010 No. 3-2-10/11).
• the residual value of fixed assets not related to depreciable property is not taken into account (letters of the Ministry of Finance of Russia dated May 23, 2014 No. 03-03?РЗ/24791, dated April 20, 2011 No. 03-03-06/2/66), as well as the cost of capital investments in leased fixed assets (letter of the Ministry of Finance of Russia dated March 10, 2009 No. 03-03-06/2/36).

If fixed assets are not listed on the balance sheet of a separate division, then the share of depreciable property for this division is zero. Therefore, the share of profit attributable to this division is determined by dividing in half only the labor indicator of this division (letter of the Ministry of Finance of Russia dated 04/09/2013 No. 03-03-06/1/11551).

If neither the parent organization nor its separate divisions have fixed assets, then only the labor indicator is involved in calculating the share of profit for such a division (letter of the Ministry of Finance of Russia dated May 29, 2009 No. 03-03-06/1/356).

The share of profit of a separate (head) division is determined on an accrual basis at the end of each reporting period and at the end of the tax period.

Submission of income tax returns

The tax return for corporate income tax (approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572@, hereinafter referred to as the Order) is submitted to the tax authorities at the location of the parent organization and at the location of each separate division (clause 5 Article 289 of the Tax Code of the Russian Federation, clause 1.4 of the Order).

If the tax is transferred only through the parent organization or a responsible separate division, then a declaration at the location of the separate divisions through which the tax is not paid does not need to be submitted (letter of the Federal Tax Service of Russia dated April 11, 2011 No. KE-4-3/5651@).

In what composition should an organization with separate divisions submit declarations in addition to those sheets that are common to all taxpayers?

At the location of the head unit, it is necessary to fill out and submit Appendix No. 5 to Sheet 02 of the declaration in the number of pages corresponding to the number of existing separate units (clause 10.1 of the Order).

At the location of the separate unit, a declaration should be submitted, which should include (clause 1.4 of the Order):

• Title page;
• Subsection 1.1 of Section 1;
• Subsection 1.2 of Section 1 (if monthly advance payments are made);
• Appendix No. 5 to Sheet 02.

Calculation of tax onprofit in"1C: Accounting 8 CORP" (rev. 3.0)

The distribution of income tax among the constituent entities of the Russian Federation in 1C: Accounting 8 CORP is performed automatically. For tax accounting of divisions by constituent entities of the Russian Federation, a reference book is used Registrations with tax authorities(registration with the Federal Tax Service).

Registration data with the Federal Tax Service is indicated:

• for the parent organization and separate divisions allocated to a separate balance sheet - in the organization card;
• for separate divisions that are not allocated to a separate balance sheet - in the directory Divisions.

If the division is not separate and belongs to the internal structure of the head division or a separate division allocated to a separate balance sheet, then registration with the Federal Tax Service is not completed for it.

To determine the labor indicator, the program analyzes labor costs (determining the labor indicator based on the average number of employees in the program is not supported). Labor costs of a separate division are determined according to the list of organizations and divisions for which the same registration data is established by the Federal Tax Service, as turnover in the debit of cost accounting accounts by cost items with the types:

• Salary;
• Voluntary personal insurance, which provides for payment of medical expenses by insurers;
• Voluntary personal insurance in case of death or disability;
• Voluntary insurance under long-term life insurance contracts for employees, pension insurance and (or) non-state pension provision for employees.

To determine the share of the residual value of depreciable property, the program takes into account the residual value of fixed assets according to tax accounting data. The average residual value of fixed assets for the reporting (tax) period is determined as the quotient:

• the amount obtained as a result of adding the values ​​of the residual value of fixed assets on the first day of each month of the reporting (tax) period and the first day of the month following the reporting (tax) period;
• the number of months in the reporting (tax) period, increased by one.

When calculating the property indicator for a separate division, the balance on the debit of accounts 01 “Fixed assets” and 03 “Income investments in material assets” and the balance on the credit of account 02 “Depreciation of fixed assets” are analyzed according to the list of organizations and divisions for which the same data is established upon registration with the Federal Tax Service. Data on land plots and capital investments in leased property are excluded from the calculation.

The calculation of income tax in the context of budgets and inspections of the Federal Tax Service is carried out monthly as a regulatory operation Income tax calculation included in processing Closing the month, and is confirmed by certificates and calculations:

• Distribution of profits among the budgets of the constituent entities of the Russian Federation;
• Income tax calculation.

Determination of profit shares in separate divisions

Let's look at how 1C:Accounting 8 CORP version 3.0 automatically calculates profit shares and fills out tax returns for separate divisions.

Example 1

Let's calculate the share of profit attributable to each separate division (including the parent organization) of Comfort-Service LLC for the first quarter of 2017.

The share of labor costs is:

• for the head office in Moscow - 65.22% (RUB 300,000 / RUB 460,000 x 100%);
• for a separate division in St. Petersburg - 21.74% (RUB 100,000 / RUB 460,000 x 100%);
• for a separate division in Anapa - 13.04% (RUB 60,000 / RUB 460,000 x 100%).

The average residual value of fixed assets is:

• for the organization as a whole - 211,950 rubles. (0 rub. + 150,000 rub. + 354,000 rub. + 343,800 rub.) / 4);
• for the head office in Moscow - 108,000 rubles. (0 rub. + 150,000 rub. + 144,000 rub. + 138,000 rub.) / 4);
• for a separate division in St. Petersburg - 103,950 rubles. (0 rub. + 0 rub. + 210,000 rub. + 205,800 rub.) / 4);
• for a separate division in Anapa - 0 rub. (0 rub. + 0 rub. +0 rub. +0 rub. / 4).

The share of the residual value of depreciable property is:

• for the head office in Moscow - 50.96% (RUB 108,000 / RUB 211,950 x 100%);
• for a separate division in St. Petersburg - 49.04% (RUB 103,950 / RUB 211,950 x 100%);
• 0.00% - for a separate division in Anapa (0 rub. / 211,950 rub. x 100%).

The share of the tax base (profit) is:

• at the head office in Moscow - 58.09% ((65.22% + 50.96%) / 2);
• for a separate division in St. Petersburg - 35.39% ((21.74% + 49.04%) / 2);
• for a separate division in Anapa - 6.52% ((13.04% + 0%) / 2).

To avoid errors associated with rounding, in “1C: Accounting 8 KORP” version 3.0, the calculation of profit shares is carried out with an accuracy of ten decimal places (Fig. 1).

Rice. 1. Help-calculation of profit distribution according to the budgets of the constituent entities of the Russian Federation

Based on the calculated shares, the program automatically determines the tax base, calculates the amount of tax for each separate (including the head) division, and generates transactions by budget and the Federal Tax Service (Fig. 2). To simplify the example, we assume that the balance of settlements with budgets of all levels for all Federal Tax Service Inspectors at the beginning of 2017 is equal to zero.

Rice. 2. Analysis of account 68.04.1 for the first quarter of 2107

We will generate a set of tax returns for the first quarter of 2017 in the 1C:Reporting service. When creating a new report version Income tax return, in the title page by default the details of the head unit (Moscow) are set, namely:

• in field Submitted to the tax authority (code)- indicate the code of the tax authority in which the head office is registered (7718);
• in field at the location of registration (code)- the code is indicated: 214 (At the location of a Russian organization that is not the largest taxpayer).

The main sheets and indicators of the Declaration, including Appendix No. 5 to Sheet 02, are filled in automatically (button Fill) according to tax records.

The income tax declaration, which is submitted at the location of the head unit, includes Appendix No. 5 to Sheet 02 in the amount of three pages corresponding to the number of registrations with the Federal Tax Service (for the head office and two separate units). Figure 3 shows a fragment of the first page of Appendix No. 5 to Sheet 02 of the Declaration, compiled for the head unit.

In field Calculation completed (code) the value will be indicated: 1 - for an organization without separate divisions included in it. Field 1 - assigned).

In Appendix No. 5 to Sheet 02 compiled by separate divisions (on pages 2 and 3) in the field Calculation completed (code) the value will be indicated: 2 - for a separate division. Field imposing the obligation to pay tax on a separate division must be filled in manually (specify the value: 0 - not assigned).

Subsection 1.1 of Section 1 of the Declaration for the head unit will be automatically filled in according to the declaration data:

• on line 040 - the amount of tax to be paid additionally to the federal budget is indicated (RUB 10,046);
• line 070 - indicates the amount of tax to be paid additionally to the Moscow budget (RUB 33,068).

When filling out a tax return, which is submitted at the location of a separate division, on the title page the user must indicate the appropriate code of the tax authority, selecting it from the list of registrations, and the code of the place of submission of the declaration: 220 (At the location of a separate division of a Russian organization). By button Fill the program will automatically generate a set of Declaration sheets for the specified separate division. Appendix No. 5 to Sheet 02 is filled out similarly to the corresponding page of Appendix No. 5 to Sheet 02 of the Declaration, which is submitted at the location of the head unit.

In subsections 1.1 of Section 1 of the Declaration for each separate division, only line 070 will be filled in:

• RUB 20,148 - the amount of tax to be paid additionally to the budget of St. Petersburg;
• RUB 3,713 - the amount of tax to be paid additionally to the budget of Anapa.

Calculation of tax on profit on different tax rates

According to the laws of the constituent entities of the Russian Federation, the tax rate can be lowered for certain categories of taxpayers (clause 1 of Article 284 of the Tax Code of the Russian Federation). That is why, for organizations that have separate divisions, only the tax rate for calculating the tax payable to the federal budget is entered in Sheet 02 of the Declaration (line 150), and lines 160 and 170 are not filled in (clause 5.6 of the Order).

Let's change the conditions of Example 1: let the tax rates to the regional budget for separate divisions be different.

In this case, in the form Tax and reporting settings In chapter Income tax(hereinafter referred to as income tax settings) next to the field Regional budget flag needs to be set Different for separate units. After setting the flag, the hyperlink becomes active Tax rates for separate divisions. This hyperlink opens a form Profit tax rates for the budget of the subjects of the Republic of Belarus, where you need to indicate the tax rate for each separate division (for each registration with the tax authority). Let’s say the tax rate for the head division (Moscow) is 13.5%.

The reduced rate will not affect the calculation of profit shares in any way. It will only affect the calculated tax. Figure 4 shows for March 2017, where the calculation of tax for each separate division is clearly presented based on the corresponding shares of profit and rates, and the calculated rate is determined.

Rice. 4. Help - calculation of income tax at different rates

Why is an estimated rate required?

According to the Accounting Regulations “Accounting for calculations of corporate income tax” PBU18/02 (approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n, hereinafter referred to as PBU18/02), the conditional income tax expense (income) and permanent and deferred tax assets and liabilities (PNA and PNO) are determined based on the income tax rate established by the legislation of the Russian Federation on taxes and fees and in force on the reporting date. At the same time, PBU 18/02 does not contain a description of the specifics of calculating these indicators for a taxpayer with separate divisions. Therefore, the accountant has the right to indicate it in the accounting policies of the organization at his own discretion.

Users of “1C: Accounting KORP” version 3.0 are asked to use the estimated rate when calculating the conditional expense (income) for income tax, PNA and PNO.

The estimated rate is determined for each month using the formula:

Estimated rate = Tax amount / Base amount,

Where: Tax amount- this is the total amount of income tax for all constituent entities of the Russian Federation payable in the current month;

Base amount- profit of the current month, calculated according to accounting data.

New opportunities for tax accounting in"1C:Accounting 8 CORP"

The 1C:Accounting 8 CORP program, edition 3.0, provides functionality that significantly simplifies accounting, as well as the generation and presentation of income tax reporting in the presence of separate divisions:

• starting from version 3.0.45, you can generate a single declaration for a group of separate divisions registered in the same region;
• Automated filling out of declarations when closing separate divisions. This functionality is supported with the release of subsequent versions.

One region - one declaration

The legislation of the Russian Federation allows the use of a centralized procedure for calculating and paying income tax: if several separate divisions are located in one region, then the organization has the right to submit to the tax authority a single income tax return for this region, without distributing profits to each of these divisions (clause 2 Article 288 of the Tax Code of the Russian Federation).

In this case, one should take into account the opinion of the Federal Tax Service of Russia, according to which a taxpayer who has separate divisions in various constituent entities of the Russian Federation does not have the right to pay tax in one subject for a group of divisions through a responsible division, and in another subject - for each division separately. In letter No. 3-2-10/8 of the Federal Tax Service of Russia dated March 25, 2009, it is noted that the Tax Code of the Russian Federation does not provide for the simultaneous application by taxpayers in various constituent entities of the Russian Federation of the procedure for calculating and paying tax through a responsible separate division and for each separate division.

The tax payment procedure applied by the taxpayer applies to newly created separate divisions from the moment of their creation.

If an organization and its separate division are located on the territory of one subject of the Russian Federation, then the taxpayer has the right to decide to pay income tax for this division at the place of its registration. In this case, the declaration is submitted only to the tax authority at the location of the head office (letter of the Ministry of Finance of Russia dated November 25, 2011 No. 03-03-06/1/781).

Now the possibility of centralized calculation and payment of tax exists in the 1C: Accounting 8 CORP program (rev. 3.0). In the income tax settings, you can select the order for submitting the declaration:

• Separately for each separate division;
• One declaration for all separate divisions located in the same region.

To submit a single declaration, you need to select a tax office for each region - the recipient of the income tax return.

Let's look at how 1C:Accounting 8 CORP version 3.0 automatically calculates profit shares and fills out tax returns for separate divisions located in the same region.

Example 2

If an organization submits separate declarations for each separate division, then the procedure for calculating income tax and generating declarations in the program does not differ from the procedure described for Example 1. Figure 5 shows the calculation of tax for each separate division based on the corresponding profit shares and rates.

Rice. 5. Certificate of income tax calculation for June

According to the calculated tax amounts for each separate (head) division, postings are generated in the context of the Federal Tax Service (now there are five of them and one more to the Federal Budget).

The income tax return for the first half of 2017, which is submitted at the location of the head office, will include Appendix No. 5 to Sheet 02 in the amount of five pages. In addition, it is still necessary to generate 4 declarations for submission at the location of each separate division (in St. Petersburg, Anapa and two in Moscow).

Let's see how tax calculation and declaration generation will change if in the income tax settings you select a centralized procedure for submitting declarations in one region. Let's follow the hyperlink Tax inspectorates - recipients of declarations in a form where we indicate the “responsible” Federal Tax Service Inspectorate for each region (Fig. 6).

Rice. 6. Federal Tax Service - recipients of declarations

After completing the routine operation Income tax calculation for June Help - income tax calculation will change (Fig. 7). Accordingly, the number of transactions for calculating income tax according to the Federal Tax Service will change towards a decrease.

Rice. 7. Certificate of income tax calculation for June 2017 using a centralized calculation procedure

We will generate a set of tax returns for the first half of 2017. The income tax return, which is submitted at the location of the head office (Moscow), now includes Appendix No. 5 to Sheet 02 in the amount of three pages.

In Appendix No. 5 to Sheet 02, compiled for Moscow divisions, in the field Calculation completed (code) the value will be indicated: 4 - for a group of separate units located on the territory of one subject of the Russian Federation.

In addition, it is still necessary to generate declarations for submission at the location of each separate division, but now there are only two of them (in St. Petersburg and Anapa).

Needless to say, how much document flow is simplified due to a significant reduction in both the number of declarations in general and the number of pages in the declaration for the head division.

Declaration upon closure of separate divisions

If a separate division is closed, then it is necessary to take into account some features of the legislation:

• the closure of separate divisions (as well as their opening) must be notified to the tax authorities within the established time frame;
• Until the end of the year, separate declarations with code 223 at the location are submitted for closed separate divisions at the location of the parent organization (clause 2.7 of the Order). An exception is if the division is closed in the first reporting period;
• The procedure for filling out the declaration is determined for such a case by a special calculation of the shares of the tax base for separate divisions (clause 10.2 of the Order).

Calculation of income tax and the procedure for filling out a declaration upon liquidation of separate divisions is quite complex, since it depends on many factors, for example:

• how a closed unit participated in the calculation and payment of tax (advance payments) to the budget of a constituent entity of the Russian Federation (independently, through a responsible unit or as a responsible separate unit);
• whether the organization pays monthly advance payments;
• whether the separate division was liquidated before submitting a declaration for the period preceding the liquidation;
• the profit or loss was received by the organization based on the results of the reporting (tax) period in which the separate division was liquidated.

With the release of subsequent versions in 1C: Accounting 8 CORP (rev. 3.0), the following functionality is supported:

• registration of deregistration of a closed separate division with the Federal Tax Service and storage of this event in the history of registrations with the tax authority;
• registration of the move of a separate unit;
• calculation of the tax base for closed separate divisions and automatic completion of declarations for closed divisions.

In one of the next issues of “BUKH.1 C” we will talk about the procedure for filling out an income tax return when closing separate divisions.

From the editor. For information on support for tax accounting in the 1C:Accounting 8 CORP program, edition 3.0, in the presence of separate divisions, as well as new features of the program, including the automated completion of income tax returns when closing separate divisions, watch the video recording of the expert’s lecture 1C “1C: Reporting for the first quarter of 2017 - new things in reporting, what to pay attention to”, which took place on April 13, 2017 at 1C: Lecture Hall.

Filling out the income tax return in 1C 8.3 Accounting 3.0 is fully automated.

However, the user needs to do some “preparatory” work before proceeding with the calculation. It consists of three main stages:

• Setting up the program.
• Correct data entry.
• Routine operations at the end of the month.

The “Apply PBU18...” checkbox does not affect the calculation of tax, or rather, not the final result, but the display of intermediate data and some important reports. For example, the report “Analysis of income tax accounting” will be generated correctly only if the checkbox is checked, since it takes into account permanent and temporary differences.

Filling out the register “Methods for determining direct production costs in NU” is mandatory for organizations that produce products and provide services (Fig. 2). The initial data is entered automatically, so the user receives a ready-made “fish”, which can later be used for advanced customization to suit his needs.

The principle of filling out is simple: everything that is in this register is considered direct expenses, everything else is indirect. If this register is not filled in, some lines of the Declaration will remain empty.

All regulatory operations must be completed without errors, and for each month of the period of formation of the Declaration. This is a must. In order not to deal with many errors on the last day, it is recommended to carry out preliminary closings of periods several times and correct errors “on-line”.

After closing the month, it is worth checking the balances on account 68.04.2. If everything is correct, the balances on it should be zero (Fig. 7). This account was specially added to 1C for income tax calculations.

Now in 1C Accounting you can create the Declaration itself. It is in the list of regulated reports (Fig. 8).

The magic “Fill” button does all the routine work (Fig. 8). The user remains to check the amounts included in the sections of the Declaration.

It is logical to start the check from the second sheet, which shows expenses.

There are two verification methods:

• Decoding.
• Tax accounting registers.

Let's move on to the list of direct expenses:

“Methods for determining direct production costs in NU” are defined here.

Mandatory for registration of organizations that produce products and provide services. Initially, the setting is by default, but then it is advisable to configure it in advanced mode to suit the organization’s activities.

Filling out is carried out according to the principle: the data reflected in this register are considered direct expenses, and all the rest are indirect.

Data entry is required. If you do not fill it out, some fields in the declaration will be empty.

Filling out the directory “Nomenclature groups for sales of products and services” is necessary to reflect the details of income.

Reflection of income from sales will be for the selected product groups.

Correct data entry is based on:

No manual transactions.

Correct analytics of income and expenses.

Manually filling in amounts can lead to errors in analytics. On this basis, errors will arise in the calculations and, accordingly, in the declaration.

Let's look at the document “Production report for the shift”. Here, on the “Products” and “Materials” tabs, the same product groups should be indicated, and the cost item should be reflected in the “Methods for determining direct production costs of NU” register.

The last point of preparation for the correct formation of the declaration is the end of the month:

For control purposes, it is possible to carry out preliminary closings of periods. It is important that all routine operations are carried out without error. After generating the “Month Closing” report, it is advisable to check the balances on account 68.04.2 (Calculation of income tax) - there should be a zero value:

Let's move on to creating a declaration. Located in the journal of routine reports "":

Select the “Income Tax Declaration” report and press the “Fill” button.

It is necessary to check the reflected data. You can start immediately from sheet 02 of Appendix 2, since all expenses are indicated there.

The check can be done in two ways:

Via the “Decryption” key.

Through NU registers.

To check through the decryption on the left in the structure, select the desired line and press the button of the same name in the top menu of the document.

To check through the NU registers, go to the “Reports”, “Tax Accounting Registers” menu tab and select item 1.04 “Direct expenses for the sale of goods and services.”

Tax registers are presented by the tax agent during the audit to confirm the correctness of accounting.

All other sections can be checked in the same way.

Before sending the “Income Tax Declaration” report to the tax authority, press the “Check” button and select “Check control ratios” from the drop-down list. Once we have made sure that all the data is reflected correctly, we send the declaration.

This article is not about the intricacies of the code, but is more devoted to the 1C accounting program, so we will not give definitions from the tax code, but will limit ourselves to simple concepts that are sufficient to understand the organization of income tax accounting in 1C programs.

So, income tax is direct tax, charged from arrived organization (enterprise, bank, insurance company, etc.). Profit for the purposes of this tax, as a rule, is defined as income from the company's activities minus the amount of established deductions and discounts.

Let's look at the question being asked. The organization has not yet begun full operations and has only purchased goods. We make a declaration of profit, but there are no losses on direct expenses. How so!, the organization purchased, spent money, but no! cost price will be formed ONLY WHEN PRODUCT IS SALE. You can look at the regulatory framework, but 1C works exactly like that and not any other way. If you don’t like it, go to the simplified tax system.

Profit in fact is accounts 90 and 91 of the balance sheet, but not according to accounting, but according to NU.

It is important not to be confused here - tax accounting is not accounting for all taxes, but just accounting for Income Tax. For other taxes, accounting is not carried out according to NU - for example, VAT is the accumulation registers “VAT of purchase” and “VAT of sale.” Property tax is generally the only tax known to me that is paid based on accounting data. But our topic today is profit.

You may say, why then Tax accounting for all other accounts, and you will be partially right, tax accounting for all accounts except 90 and 91 is not particularly needed, in any case, it will not affect the income tax return. It’s just that in order for Tax accounting to be reflected correctly in expense accounts, it must go through the process of becoming a material or other cost item and ultimately be written off to 90 or 91 accounts.

In the accounting policy there is a checkbox, PBU 18/02 “Accounting for calculations of corporate income tax” is applied, what does this checkbox actually mean for an accountant.

Installing or unchecking this box is, of course, carried out in accordance with the accounting policy, and what should we choose to make our lives easier?

First, checking or unchecking this checkbox does not affect income tax in any way - this is generally understandable for accountants, PBU is the same as the Accounting Regulations and should not affect taxes, because tax accounting is interpreted by the Tax Code.

In the help for this checkbox we will see the following explanation: “Keeping records of permanent and temporary differences in the valuation of assets and liabilities in order to comply with the requirements of PBU 18/02.”

It is impossible to give an unambiguous answer here, but you need to understand that if you do not check the box, then the accounting data for account 68.04 and the NU data on which the declaration will be generated, if, for example, you have at least one non-acceptable expense, they will diverge forever, and you will not be able to pay tax simply by generating a turnover - you will always have to look back at the declaration data and recalculate the balance of payments.

If you do not use PBU 18\02, and you always have the right to use it, then you can see the balance of the tax for its payment in the balance sheet according to 68.04. But then, when closing the month, you will have movements in account 77 “Deferred tax assets” and account 09 “Deferred tax liabilities”. As well as movements in account 99 for permanent tax assets and liabilities, but the income tax according to accounting data will be caught up with these operations to the NU data for turnover. By the way, for understanding, when we talk about movements on account 09, we exclude movements on the “Losses of the current period” subconto. I don’t even know why this was done, but apparently the accounting rules somehow interpret it. But turnover in subconto 09 “Losses of the current period” is not a “deferred tax asset” in the usual sense. In any case, this turnover is excluded from the report “Analysis of the state of tax accounting for income tax”. If, for example, you receive a loss in the 1st quarter of the current year, then on the 09th subconto “Losses of the current period” there will be a movement in the amount of the financial result multiplied by the income tax rate. And in the period when you make a profit, this type of asset will automatically close.

What problems await us if we still want to calculate permanent and temporary differences and how to check the correctness of accounting when.

Let's start with the principles of checking the correctness of profit accounting

When checking the correctness of income tax calculations, I recommend using the report “Analysis of the state of tax accounting for income tax”.

In this report, the “Income” and “Expenses” blocks are formed according to the accounting register and can be further deciphered, but the “Adjustment (PNO, PNA, ONO, ONA)” block is not decrypted. I have developed special reports that will help you decipher the differences that arise. Reports are available here

The report “Analysis of the state of tax accounting for income tax” without applying PBU 18/02 will not show anything at all. And the regulatory operation “Calculation of income tax” will make one entry, calculating the Conditional income or expense, as well as the “Loss of the current period” if you have a loss and not a profit:

Let's look at the most common errors that occur in the program and which 1c does not signal in any way.

Let's look at an example. Let's see, the month of November is completely closed, all operations have been completed, Let's generate a report - Analysis of the status of income tax - everything is correct BU = NU + BP + PR.

This formula is ultimately converted into Analysis 68.04 = NU*0.2 + She - It + PNA - PNO.

I will create an Accounting Certificate,

We cancel the last two operations in closing the month and close them again:

We see the result - we get a discrepancy in the report “Analysis of the income tax situation”:

What is our mistake, let's create a balance sheet for 91 accounts. And we will see that the sub-account “Other income and expenses” is not filled in.

At the same time, the 1C program does not signal this error there.

If you have discrepancies in this report, then first of all check the completeness of the “Other Income and Expenses” sub-account for 91 accounts - there should not be empty sub-accounts.

We will also try to reproduce the error with the calculation of IT, SHE.

For example, if you make a transaction on 91 accounts in the amount of PR,

You won't have any problems:

And if you perform the same operation using VR, you will most likely receive an error:

Temporary differences cannot arise just like that, but must arise on the accounts specified in the configurator. This is how this 1C works: Accounting 3.0)))

Here is a list of accounts for which temporary differences may occur, from the configurator. In the general module “Tax Accounting” there is a Function “Get Table of Types of Assets and Liabilities() Export”:

If you have questions about income taxes and you can’t figure it out, write to me in a personal message, maybe I can help.

In 1C it is carried out based on the results of the past reporting period after the results of the reporting period have been closed. The accuracy of this operation can be checked using a specialized report called “Analysis of the state of income tax regulations”. Let's consider this issue based on the software "1C: Accounting 8. 3.0" in accordance with the accounting standard 18/02.

Income tax calculation scheme

Accounting for ongoing settlement transactions for income tax must be carried out in accordance with the Accounting Regulations (standard) - PBU 18/02. In addition, the norms necessary for carrying out calculations can be found in the current Tax Code.

It should be remembered that not all entities are required to maintain tax and accounting records using PBU 18/02. Paragraph 2 of Regulation 18/02 “Accounting for income tax calculations” states that small businesses may not use this provision. The main parameters by which an enterprise can be classified as a small business are prescribed in legislation - the law “On the development of medium and small businesses in the Russian Federation” dated July 24, 2007 N 209-FZ.

To calculate tax in the specialized program “1C: Accounting 8. 3.0”, the initial indicators are defined as the difference between the profit received and the costs, which are entered differently in the tax and accounting registers. accounting.

Taking into account the basic requirements that are prescribed in regulation 18/02, when calculating taxes, it is necessary to take into account and also calculate:

• The difference between the amount of tax, which was determined based on accounting indicators;
• The amount that was determined in the tax accounting provisions.

Due to the difference in accounting for the current obligations of the taxpayer and his assets, according to the regulatory documentation adopted to maintain tax and accounting registers, values ​​are formed that are called:

• Temporary difference (TD);
• The difference is constant (CR).

In the registers of the software “1C: Accounting 8 3.0”, in order to ensure compliance with all the requirements prescribed in the regulations, additional accounting of differences, both temporary and permanent, began to be kept when assessing the real price of property, in order to calculate the amount of tax on the property without errors. profit.

After regulation 18/02 was introduced, the concept of income tax for accounting tasks was removed from the terminology, but instead the following concepts appeared:

• Conditional income (UD);
• Conditional flow (UR).

After that, the accounting registers began to record not permanent and temporary differences, but the amount of tax liabilities, which is calculated on the basis of current data.

Eg:

UD = Profit according to accounting * tax rate.

If under the credit of account 68.04.2 (income tax) the credit turnover for the month is greater than the turnover on debit transactions, then the difference between them is the amount of the current tax that must be displayed in the declaration.

The opposite situation cannot exist, because the amount of all losses recorded in tax accounting registers in 1C must be equated to 0.

Equality of turnover for Dt and Kt with existing tax losses, as a rule, is achieved when the following condition is met:

Dt 09 Kt 68.04.2.

In addition, the following condition must be met:

BU = NU + PR + VR, where

• BU – the total price of the enterprise’s assets and liabilities in accounting;
• NU – the total price of assets and liabilities reflected in the tax accounting of the enterprise;
• PR – constant difference;
• VR – the difference is temporary.

Checking the accuracy of tax calculation in 1C

Due to the fact that when filling out a declaration, values ​​must be rounded to whole units, a posting was entered into the registers of the 1C software product, which can be used to remove all the pennies generated as a result:

Dt (Kt) 68.04.2 Kt (Dt) 99.09.

For this reason, to check how accurate the calculation of the tax amount is, you only need to examine the account balance - at the end of the month this account should be closed in any case, and the balance at the beginning of the next month should be equal to 0. Now it is necessary to analyze the results of this rounding - in other words, check turnover on such accounts: 68.04.2 (99.09).

But the main and most effective method of checking the accuracy of calculations can be considered the use of a specialized report called “Analysis of the state of tax accounting.”

Check using report

This report is necessary in order to check how accurate the income tax calculation is; you can simply find it in the 1C program menu “Accounting, Taxes, Reporting” - “Income Tax Reports”.

It makes it possible to objectively assess the situation, as well as accurately and correctly maintain registers:

• Tax accounting;
• Accounting.

In addition, this report helps to check the accuracy of tax calculations, maintain registers and record differences, both permanent and temporary, in the assessment and analysis of expenses and income, assets and liabilities. In addition, the report, in case of emergency, allows you to correctly calculate the tax and find the point at which there was a discrepancy between the indicators in accounting and tax accounting.

When the report is launched, the main diagram of the tax base for calculating income tax is displayed on the computer screen. Using it, you can easily go to the section you need in tax accounting. In order to return to the original tax base structure on the command panel, you just need to click on the “Tax base structure” function.

It is best to start analyzing the correctness of filling out indicators and calculations for tax accounting with the structural block called “Tax”. It provides a detailed analysis of the state and correctness of filling out tax documentation, which compares the amount of income tax according to NU indicators and basic accounting indicators, taking into account written off and recognized liabilities and assets.

If the amount of income tax recorded in the NU registers is equal to the amount of income tax according to the accounting records when taking into account the adjustment, then the maintenance of this accounting must be considered correct.

If the amounts differ, then the registers of the 1C program automatically highlight the result in red, indicating an error in the calculations.

It is necessary to take into account that all elements of the structure in which errors were identified in the tasks of compliance with the requirements of regulation 18/02 are highlighted in red.

An indicator of the correctness of entering information is the following simple condition:

BU = NU + PR + VR.

A unique navigation mechanism between indicators and the decoding of these indicators will help you correct such errors in calculations.

Elements in the block diagram are connected by pointer arrows that point to existing ones:

• Causal relationships between all operations;
• Investigative relationships between all operations.

Pointers coming from blocks called "cause" lead to blocks called "effect".

The resulting “reason” blocks are deciphered by a report that displays only those transactions for which data such as accounting and tax accounting, as well as temporary and permanent differences were generated.

As a rule, the cause of calculation inaccuracies and errors are considered to be manual operations, during which in 1C a person either forgets to register this operation in the NU or reflects it with errors.

To view and correct errors in calculations and 1C reports for the final “reason” block, you need to identify the line with the main details of the primary documentation “Operation”. Click the mouse to go to the required documentation, then fill out the tab called “Tax Accounting” without errors, then make the report again and make sure that all errors have been corrected.