Tax accounting is ... The purpose of tax accounting. Tax accounting in the organization

Tax accounting is the activity to compile information from primary documentation. The information is grouped in accordance with the provisions of the Tax Code. Payers independently develop a system, which will be maintained tax accounting. The main purpose of the activity is to determine the base of compulsory budgetary allocations.

Group of users

The purpose of tax accounting is determined by interested subjects. Users of information are divided into 2 categories: external and internal. The latter is the administration of the enterprise. For internal users, tax accounting is a source of information about non-production costs. These costs, in accordance with the provisions of the Tax Code, are not taken into account when calculating the base. To them, in particular, include the costs of various types of remuneration paid to employees or supervisors, other than the labor payment established by the contract, as well as the amount of material assistance. By reducing costs, tax accounting can optimize taxable profits. External controllers are primarily assigned to control structures and consultants on the application of the provisions of the Tax Code. The tax authorities assess the correctness of the formation of the base, the calculation, control the receipt of imputed payments to the budget. Consultants give recommendations on minimizing allocations, determine the direction of the company's financial policy.

Functions

Taking into account the interests of users, it should be noted several tasks, the implementation of which provides tax accounting. It:

1. The formation of reliable and complete information on the amount of income and costs of the payer, in accordance with which the basis for mandatory contributions is determined in the reporting period.
2. Providing information to external and internal users for their control over the correctness, timeliness of calculation and payment of amounts to the budget.
3. Receiving by the administration of the enterprise of information, allowing to optimize payments and minimize risks.

Specificity of data synthesis

As a means of implementing the above tasks, the grouping of the information of the primary documentation acts. Accounting and tax accounting closely interact with each other. Meanwhile, these systems implement different tasks. In particular, tax accounting in the organization assumes only generalization of information. Data collection is carried out by primary documents. Tax accounting in the organization should reflect:

1. The order by which amounts of income and expenses are formed.
2. Rules for determining the share of expenses that are recorded for taxation in the current period.
3. The amount of the remaining costs that are transferred to the next time interval.
4. Rules for the formation of the amount of reserves formed.
5. The amount of arrears on calculations with the budget.

Tax accounting information is not shown on the accounts. This provision fixes Article 314 of the Tax Code. Confirmation of tax accounting information is carried out:

1. Primary documentation. In its composition, among other things, the accountant's account is included.
2. Analytical registers.
3. Calculation of the base of taxation.

Objects

Tax accounting is a generalization and comparison of information on the incomes and expenses of an enterprise for determining losses and profits. As the last, in accordance with Article 247 of the Tax Code, amounts of funds received are reduced, reduced by the amount of costs. The expenses in the tax accounting are subdivided into those that are taken into account in the current period, and those that are transferred to the forthcoming ones. One of the key tasks is determining the amount of mandatory payments and the amount of arrears on deductions from profits at a specific date. The subject of accounting is non-production and production activities of the organization, in the implementation of which it has a duty to pay tax.

Principles

Accounting is based on the following key provisions:

1. The money dimension.
2. Property isolation.
3. Continuity of the enterprise.
4. Temporal certainty of the facts of economic life.
5. Sequence of application of the rules and norms of the Tax Code.
6. Uniformity of recognition of costs and revenues.

Monetary measurement

In accordance with Article 249 of the Tax Code, sales revenue is determined for all receipts related to settlements for sales or property rights, which are expressed in cash or in kind. From Art. 252 of the Code, it follows that costs are justified costs that are economically justified. At the same time, their valuation should be presented in monetary terms. Income, the cost of which is calculated in foreign currency, is taken into account in combination with income, the amount of which is reflected in rubles. In this case, the former are recalculated at the rate of the Central Bank.

Property isolation

Material values that are owned by the enterprise must be accounted for separately from objects belonging to other persons, but located in the organization. In NK this principle is declared in relation to depreciable property. They are recognized material values, products of intellectual labor and other objects owned by the enterprise.

Continuity of activity

Tax accounting must be maintained for the entire duration of the enterprise's existence from the date of its registration to liquidation / reorganization. This principle is used when establishing the procedure for calculating depreciation of property. The accrual of the relevant amounts is carried out exclusively during the period of the enterprise's operation and ceases at the completion of the activity.

Temporal certainty of facts

According to Art. 271 NK incomes are recognized only in the reporting period in which they arose. At the same time, the actual receipt of funds, property rights, and material values does not matter. According to Article 272 of the Tax Code, expenses that are accepted for taxation purposes will be recognized as such in the period to which they relate. At the same time, the time of actual payment of funds or payment in another form does not matter.

Other principles

Article 313 of the Tax Code contains a provision in accordance with which the payer is obliged to consistently apply the rules and norms of tax legislation from one period to another. This principle extends to all objects, information about which is generalized to form the base of taxation. Articles 271 and 272 determine the need for a uniform recognition of costs and revenues. This principle assumes that expenditures are reflected in the same period as the revenues for which they were incurred.

Accounting and tax accounting

Forming a system for collecting and summarizing information to determine the basis for taxation, an economic entity must take into account a number of requirements. Tax accounting should be organized so that information from the primary documentation provides an opportunity:

1. Continually reflect the facts of economic life in chronological order.
2. Systematization of events.
3. Formation of the declarations of the declaration on deduction from profit.

Unlike accounting, which is maintained strictly according to the PBU and the plan of accounts, strict standards are not provided for tax accounting. In this connection, the generalization of information for determining the base of taxation is carried out by the subject according to the system developed by him independently. At the same time, the tax authorities can not establish mandatory for all forms of documentation used in the enterprise.

Methods of accounting

An autonomous accounting system, not related to accounting, can be created at the enterprise. Each operation in this case will be reflected in the register. The second way - the organization of tax accounting with the use of accounting information. This option is less labor-intensive and, accordingly, more appropriate. This method is consistent with the provisions of Article 313 of the Tax Code. In this norm it is established that the calculation of the base upon completion of each reporting period is carried out in accordance with the tax accounting data, if in Ch. 25 of the Tax Code provides for the procedure for grouping and summarizing information about objects and operations for the formation of a tax base, which differs from the scheme established by the accounting rules. If the positions coincide, the calculation of the amounts of mandatory contributions to the budget can be made using information from the primary documentation. In this case, it is necessary first of all to identify the objects, which account for the same and different tax and accounting rules. Then, the procedure for applying the information of the primary documentation for the formation of the tax base should be developed. In addition, it is necessary to create register forms for selecting objects that are accounted for for taxation purposes.