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Tax reporting under the simplified tax system in “1C: Accounting 8” (version 3.0)

1. Preparation for preparing a tax return

Before preparing a tax return under the simplified tax system, you must:

• perform an analysis of the state of tax accounting and make sure that the operations of accounting for income and expenses are reflected correctly for the purposes of calculating the tax base for tax under the simplified tax system - The report form is opened using the menu command “Reports - Analysis of the state of tax accounting under the simplified tax system”
• check the accrual of advance tax payments under the simplified tax system - Organizations and individual entrepreneurs using the simplified taxation system are required to calculate and pay advance tax payments to the budget at the end of each reporting period (first quarter, half a year, nine months)
• register the amounts of uncarried losses from previous years - The taxpayer has the right to transfer to the current tax period the amount of losses received in the previous tax period. A loss not carried forward to the next year may be carried forward in whole or in part to any year out of the next nine years.
• draw up a Book of Accounting for Income and Expenses – To compile a Book of Accounting for Income and Expenses for the purpose of its subsequent output on paper, a specialized report “Book of Accounting for Income and Expenses according to the simplified tax system” is intended. The report is called up using the menu command “Reports – Book of accounting of income and expenses according to the simplified tax system”
• perform calculation and accrual of tax under the simplified tax system – The program does not provide tools for automatic calculation of tax under the simplified tax system. It is assumed that the amounts of tax to be accrued are the amounts of calculated tax to be paid according to the tax return under the simplified tax system. The accrual of tax in accounting is reflected using the document “Operation (accounting and tax accounting)”. The tax amount is calculated by posting to the debit of account 99.01.1 “Profits and losses on activities with the main taxation system” and the credit of account 68.12 “Tax under the simplified taxation system”

2. Calculation of advance tax payments

The advance payment is calculated when performing the routine month-closing operation “Calculation of tax under the simplified tax system.”

Taxpayers applying the simplified tax system are required to calculate and pay advance tax payments to the budget at the end of each reporting period (first quarter, half year, nine months).
Taxpayers who have chosen income as an object of taxation calculate the amount of the advance payment based on the tax rate and the actual income received, calculated on an accrual basis from the beginning of the tax period.

In this case, taxpayers reduce the amount of advance tax payments by the amount of expenses that reduce the calculated tax according to the law ()

For the tax object “Income”, the amount of the advance payment payable is determined as follows:

1. The amount of the advance payment is calculated as the product of the tax rate specified in the accounting policy parameters and the amount of income actually received for the six months according to the accumulation register “Book of Income and Expenses (Section I)”.
2. The total amount of expenses that reduce the amount of the advance payment is calculated.
3. The amount calculated in paragraph 1 is reduced by the amount calculated in paragraph 2 (within 50% of the amount calculated in paragraph 1; for individual entrepreneurs without employees, the 50% limit does not apply).
4. From the amount received in paragraph 3, the amount of the advance payment payable for the first quarter is subtracted (the amount of the posting of the routine operation “Calculation of the simplified tax system” for March). The result is the advance payment amount due for the second quarter.

For trade tax payers, the amount of the advance payment is determined as follows.

1. The amounts of advance payments are calculated separately from income from activities for which the trade fee is paid, and from other income as the product of the tax rate and the amount of income actually received for the six months according to the data of the accumulation register “Book of Income and Expenses (Section I)”.
2. Separately, expenses are calculated that reduce the amount of the advance payment for the half-year from activities not subject to the trade tax according to the accumulation register “Book of Income and Expenses (Section IV)”.
3. The amounts calculated in paragraph 1 are reduced by the amounts calculated in paragraph 2 (within 50% of the amounts calculated in paragraph 1; for individual entrepreneurs without employees, the 50% limit does not apply).
4. The amount of the advance payment for the activity in respect of which the trade fee is paid from paragraph 1 is additionally reduced by the amount of the trade fee paid in the first half of the year.
5. The amounts in points 3 and 4 are added together.
6. From the amount in clause 5, the amount of the advance payment payable for the first quarter is subtracted (the amount of the posting of the routine operation “Calculation of the simplified tax system” for March). The result is the advance payment amount due for the second quarter.

For the tax object “Income minus expenses”, the amount of the advance payment payable is determined as follows:

1. The amount of the advance payment for the half-year is calculated as the product of the tax rate specified in the accounting policy parameters and the difference between the actual income received and the expenses incurred for the half-year according to the data in the accumulation register “Book of Income and Expenses (Section I)”.
2. From the amount received in paragraph 1, the amount of the advance payment payable for the first quarter is subtracted (the amount of the posting of the routine operation “Calculation of the simplified tax system” for March). The result is the advance payment amount due for the second quarter.

3. Drawing up a book of income and expenses

The book of income and expenses is a tax accounting register that all taxpayers using the simplified taxation system are required to maintain.
Taxpayers who apply the “regular” simplified taxation system (with the object of taxation “income” or “income reduced by the amount of expenses”) keep tax records in the Book of Income and Expenses of Organizations and Individual Entrepreneurs Using the Simplified Taxation System (hereinafter referred to as the Book accounting of income and expenses).
Taxpayers with the object of taxation “income” keep records of income in it, and taxpayers with the object of taxation “income reduced by the amount of expenses” keep records of income and expenses.
A separate Book of Income and Expenses is compiled for each calendar year.
The book of income and expenses can be kept both on paper and in electronic form. When using the “1C: Accounting 8” program, the Income and Expense Accounting Book is kept in electronic form.

The income and expense accounting book consists of a title page and four sections:

• Section I “Income and Expenses” (hereinafter referred to as Section I);
• Section II “Calculation of expenses for the acquisition (construction, production) of fixed assets and for the acquisition (creation by the taxpayer himself) of intangible assets taken into account when calculating the tax base for the tax for ___ year” (hereinafter referred to as Section II);
• Section III “Calculation of the amount of loss that reduces the tax base for the tax paid in connection with the application of the simplified taxation system for ___ year” (hereinafter referred to as Section III);
• Section IV “Expenses provided for in clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation, reducing the amount of tax paid in connection with the use of a simplified taxation system (advance tax payments)” (hereinafter referred to as Section IV).

4. Preparation of a tax return

4.1 Drawing up a declaration for 2016

All taxpayers who have switched to a simplified tax system are required to submit a tax return at the end of each tax period for the tax paid in connection with the application of the simplified tax system.

Taxpayers - organizations must submit a tax return for 2016 to the inspectorate at their location no later than March 31, 2017.

Taxpayers - individual entrepreneurs must submit a tax return to the inspectorate at their place of residence no later than May 2, 2017.

If taxpayers of the tax paid in connection with the application of the simplified tax system in 2016 did not carry out transactions that resulted in the movement of funds and did not have objects of taxation, then for 2016 they must submit a single (simplified) declaration. This must be done no later than January 20, 2017.

4.2 Tax return under the simplified tax system since 2016

Starting with reporting for 2016, the tax return under the simplified taxation system is submitted in the form approved by Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99@.

The order approving the new tax return form came into force on April 10, 2016.

The deadline for submitting a tax return for 2015 by individual entrepreneurs is no later than May 4, 2016 (April 30 is a Saturday, a non-working day, May 1, 2 and 3 are weekends). Thus, individual entrepreneurs who, before the order came into force, had not yet submitted reports under the simplified tax system, can submit a tax return under the simplified tax system using a new form.

The declaration consists of the following sheets and sections:

• Title page;
• Section 1.1 “The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation - income), subject to payment (reduction), according to the taxpayer”;
• Section 1.2 “The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (the object of taxation is income reduced by the amount of expenses) and the minimum tax subject to payment (reduction), according to the taxpayer”;
• Section 2.1.1 “Calculation of tax paid in connection with the application of the simplified taxation system (object of taxation - income)”;
• Section 2.1.2 “Calculation of the amount of trade tax that reduces the amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation - income), calculated based on the results of the tax (reporting) period for the object of taxation from the type of business activity , in respect of which a trade fee has been established in accordance with Chapter 33 of the Tax Code of the Russian Federation”;
• Section 2.2 “Calculation of the tax paid in connection with the application of the simplified taxation system and the minimum tax (object of taxation - income reduced by the amount of expenses)”;
• Section 3 “Report on the intended use of property (including funds), works, services received as part of charitable activities, targeted income, targeted financing.”

Analysis of expenses incurred and accepted for tax accounting according to the simplified tax system in "1C: Accounting 8"

Purpose

This article and the report described in the article will be useful to organizations that apply the simplified tax system with the object of taxation “income reduced by the amount of expenses.” As you know, not all expenses when using the simplified tax system are taken into account when calculating the simplified tax system; in other words, there are expenses that are accepted and not accepted in tax accounting (in this case, tax accounting for the purposes of the simplified tax system). This means that, in general, the amount of expenses incurred and the amount of expenses accepted in tax accounting do not coincide. In addition, the recognition of expenses for the purposes of the simplified tax system may not coincide in time with the date of occurrence of the expenses. Using the terminology of tax accounting for income tax, this can be called the formation of “temporary differences,” when there are expenses in accounting, but in tax accounting they will appear only some time later, after the conditions for accepting expenses have been met. From all of the above, it is clear that there is a task of comparing expenses incurred and accepted in tax accounting in order to determine whether all expenses are accepted for the purposes of the simplified tax system, and if not accepted, then whether this is correct.

In relation to accounting in the program 1C Enterprise Accounting 8, the picture looks like this: as a rule, it is not necessary to control the expenses accepted for accounting, since the program already controls well the fulfillment of the conditions for accepting expenses. If the expenses are accepted, then the conditions are met. But costs may not be accepted, not because the conditions are not met, but because accounting errors were made. As a result, the amount of expenses will be unjustifiably reduced, and the amount of the simplified tax system will be correspondingly inflated. Such errors should be identified and corrected. This is what the report is for. Having generated the report, you can see all the expenses that were not taken into account and make decisions about the correctness of this.

Operating principle in a standard configuration.

Let's consider the methodology for analyzing expenses accepted in tax accounting according to the simplified tax system (hereinafter referred to as NU) in the program 1C Enterprise Accounting 8 using an example taken from practice. Figure 1 shows a fragment of the income and expense ledger generated with the “Output transcripts” parameter set.

This allows you to see a breakdown of accepted expenses, i.e. what documents exactly are the expenses registered in NU, and how are they related to the document that reflected the expenses in the book of income and expenses in the column " Expenses - total"The latter, however, is not so easy to see, since the only connection is a reference to the date and number of the primary document. As an example (see Fig. 1), you can see the reflection of the expense in the amount of 17,040.00 rubles. Payment to the supplier (in this case, prepayment ) was made on 01/13/2014, about which there is a record in KUDiR - line number 8, where there is an amount only in column 6. On this day, expenses were not accepted (column 7 is empty), since the services have not yet been provided. Acceptance of expenses occurred later, when the services provided and “posted”, namely on January 15, 2014, about which there is KUDiR entry number 12. This entry contains a link Paid: No. 2 from 01/13/2014(highlighted in Fig. 1) is a link to the document by which payment for the services of a third-party organization was made and, accordingly, one of the conditions for accepting costs for the purposes of the simplified tax system was met. But, being on line number 8, it is impossible to see and understand whether the expenses reflected in this line are accepted in tax accounting or not. It is clear that the KUDiR line, which reflects the acceptance of expenses (in our example, this is line number 12), can be located arbitrarily far away, including in another reporting period. And then it becomes completely impossible to see in KUDiR whether expenses have been accepted for tax accounting.

So, from the above it is clear how important it is to know and see how, when and with what documents the expenses reflected in the column " Expenses - total", are accepted at NU, are they accepted at all, are they accepted for the full amount and if not, then how correct is this. How can this be tracked? In a typical configuration, not at all or almost not at all.

Note: here you need to make a reservation and remember about the existing one in the program 1C Enterprise Accounting 8 report " Analysis of the state of tax accounting according to the simplified tax system", which allows you to find out the amount of unrecognized expenses, but it is not very informative, since it does not allow you to get detail down to the level of individual transactions (documents).

In Fig. 1 such operation (operation of unrecognized expenses) is a payment to the supplier in the amount of 13,320.00 rubles, in KUDiR this is line number 2, this expense is not accepted in NU. But it is impossible to understand whether these costs are recognized or not by analyzing the book of income and expenses, since the acceptance of an expense can occur arbitrarily far in time from the moment of occurrence, including in another reporting period. In this case, the expense was not accepted or accepted erroneously, as a result of some kind of “misgrading” in analytical accounting, namely, incorrect indication of the counterparty agreement in the document “ Receipt of goods and services". Payment to the supplier was made under one agreement, and the accounting for the services of this counterparty was made under another agreement. There are a lot of errors of this kind in practice. Consideration of all types of errors (“misgrading” is not the only error) is beyond the scope of this article. It is important to learn these errors can be detected and corrected. Let's look at how this can be done using an additional report " Analysis of expenses accepted for tax accounting according to the simplified tax system".

Rice. 1 Fragment of the book of income and expenses

Procedure for working with the report "Analysis of expenses accepted in tax accounting according to the simplified tax system."

Let's continue with the previous example. Figure 2 shows a fragment of a report generated for the same period as the book of income and expenses. It can be seen that the report compares expenses according to the column " Expenses - total"(this is column 6 KUDiR) and expenses accepted in NU for the same operations (column 7 KUDiR). In the report, the amount of expenses incurred and accepted is indicated in one line, i.e. look for these amounts in different lines, as in KUDiR, no longer required.

Note: pay attention to the report line with the amount of 17,040 rubles, which corresponds to line KUDiR number 12 (see Fig. 1). The KUDiR indicates the number and date of the payment document, which do not match the details of the document Debiting from current account. This is because KUDiR contains the details of the payment order, and not the bank document of the program 1C Accounting 8. Which introduces additional confusion, although formally this is probably correct.

If for some reason expenses in NU are not recognized or are not recognized in full, this is clearly visible in the column Deviation. The report also contains documents recording accepted expenses in NU. These documents can be represented by the contents of the operation as in Fig. 2 (see column Contents of operation) or platform standard 1C:Enterprise submission of documents, for example Receipt of goods and services 0000-U00002 from 01/15/2014 12:00:50. In any case, by double-clicking on the report transcript, you can open the form of the corresponding document.

Fig.2. Report fragment Analysis of expenses accepted for tax accounting according to the simplified tax system

The behavior of the report can be controlled by setting the report parameters (see Fig. 3). In particular, you can use the dialogue for the standard period to set an arbitrary period for reviewing simplified taxation transactions. You can specify a selection by organization and (or) a selection of only those transactions for which expenses in the NU are not accepted or not fully accepted. To do this you need to set the parameter Deviation is not zero.

Fig.3 Setting parameters

You can create several report options, for example, create a version in which documents for accepting expenses in NU will be presented with standard links to documents, and an option in which documents for accepting expenses in NU will be represented by the contents of the transaction. Or you can create an option that will have two columns: a standard link to the document and the contents of the operation. These features are standard, concentrated in the menu " All actions", the methods of working are the same as with any other report, they do not require explanation. In addition, a description of the report settings is in the help. For example, Fig. 4 shows the window for selecting a report option.

Fig.4 Selecting a report option

Completing the example.

It remains to show how the content of the report will change after correcting the document " Receipt of goods and services"and acceptance of expenses in NU. Let me remind you that the reason for not recognizing the expense was the incorrect indication of the counterparty agreement. After the correction, the expenses were accepted in tax accounting, and the report shows which documents were recognized. Figures 5 and 6 show two versions of the report after the correction problematic document.

Fig.5 Report option with a column Contents of operation

Fig.6 Report option with a column Document for acceptance of NU expenses

Explanations for the algorithm

The report is based on the column Expenses - total, i.e. column 6, report Book of income and expenses. In other words, the accumulation register entries are taken Book of Accounting for Income and Expenses with non-zero amounts in column 6. Then information from the information register is added to these records DecodingKUDiR, which contains explanations of the expenses accepted at NU. Thus, the lines in column 7 that do not have a correspondence in the selected period (expenses for the previous period were accepted) will not be included in the report and should not, since they have nothing to do with the expenses of the current period and have nothing to do with the task of checking the correctness of the acceptance of expenses in the NU in the current period also have no relationship. Therefore, the total amount of the report in the column " incl. expenses taken into account when calculating the tax base" may not coincide with the column of the same name KUDiR.

As mentioned above, the connection between column 6 and column 7 is established in the information register DecodingKUDiR. When registering returns from the buyer, no entries are made in the specified register, i.e. There is no link between the reversal amount in column 7 and column 6. Therefore, such transactions are not reflected in the report. Simply put, if, for example, expenses were fully accepted by NU, then they will be shown as fully accepted. When reselling returned goods, the behavior of typical configurations of BP 2.0 and BP 3.0 is different. In a programme Enterprise accounting ed.3.0 the connection between column 7 and column 6 in this case, as well as in the case of a return, is not established. Therefore, in BP 3.0, returns of goods from the buyer are not reflected in the report in any way, but the result ultimately does not distort.

Fig.7.1 Fragment of KUDIR with return from the buyer

An example of a KUDIR report reflecting this sequence of operations is shown in Fig. 7.1. Here, lines 5 and 6 reflect the return of goods from the buyer and, accordingly, a reversal in column 7. Then a sale was made (see line 7), which (this is important, the quantity of goods sold is greater than the quantity returned) includes the returned goods. It is clearly visible that the amount of the returned goods (line 7.1) is highlighted separately and is not linked to the payment document, and the amount “in excess of the return” (line 7.3) is linked to the payment. This allows us to correctly reflect all operations in our report (see Fig. 7.2). I emphasize once again that the report will be like this both at the time of return from the buyer and at the time of re-sale.

Fig. 7.2 Report if there are returns from the buyer

If the standard configuration algorithm is improved, i.e. there will be a connection between returns and payment documents, then the content of the report without any modifications will be more correct.

Unfortunately, the BP 2.0 program works less correctly. When returning from the buyer, the connection between column 6 and column 7 KUDIR is also not established. But when selling a returned product, the same is established as during the original sale. Thus, it turns out that the returned product is linked twice to the same payment document. In our report, this is reflected as the excess of the amount of accepted expenses (amount in column 7) over the expenses incurred (amount in column 6) for this payment document. At the stage of report generation, nothing can be done about this; you need to take this feature into account.

Contents of delivery.

Included in delivery: external report Analysis of expenses accepted for tax accounting according to the simplified tax system as a file. The report does not require installation and can be used through the File - Open menu.

However, if desired, it can be included in the user interface. To do this, firstly, you need to go to the program settings in the section Additional reports and processing check the box Use additional reports and processing. Then in the same section create a new report (open the file Analysis of Accepted ExpensesUSN.erf) and edit as shown in Fig. 8. After this, the report will appear in additional reports in the selected section, for example in the section Accounting, taxes, reporting.

Fig.8 Including a report in the user interface

© Boris Balyasnikov, April 2014, last modified December 2017

INTRODUCTION

1.2 The essence of special tax regimes for small enterprises

2.2 Analysis of adaptation of legislative innovations in a simplified taxation system

CONCLUSION

LIST OF SOURCES USED

There is a pattern, confirmed by statistics from different countries: the higher the level of tax withdrawals, the lower the rate of economic growth; and vice versa, the lower the tax burden, the greater the opportunity for economic growth at both the micro and macro levels. Tax collection is the oldest function and one of the main conditions for the existence of the state and the development of society on the path to economic and social prosperity.

The Tax Code of the Russian Federation implements the principle of taxation formulated back in the 18th century by A. Smith: “Every person must pay legally established taxes and fees. Legislation on taxes and fees is based on the recognition of the universality and equality of taxation. When establishing taxes, the actual ability of the taxpayer to payment of tax."

The relevance of the chosen topic lies in the fact that in an environment of economic and legal instability in Russia, business entities constantly have to look for possible ways to insure production and business risks. Therefore, when planning current and future business activities, they need to have a reliable tool for analysis, tax planning and profit management. As long as there is a state, as long as there is private property, the state will require financing from this property in the form of taxes (there are practically no other sufficient sources for this), and the owners of these sources, that is, taxpayers, will resist this by trying to reduce their tax burden. Doing business in Russia is not so easy. Nominally, the authorities still support small businesses and offer development programs. but in reality, the state often puts up many obstacles. Clear support in our country is provided by the President, Government and federal authorities. However, the role of local authorities in the development of small businesses is most often negative. Primarily due to the pressure exerted by control procedural functions. It turns out to be a paradoxical situation when the level of government that is closest to small business is the least inclined to promote its development.

Small business in Russia plays a big role in the formation of a stable market structure and the development of the economic sector. In addition, small businesses perform a large number of important socio-economic tasks, such as creating jobs, increasing competition, which ultimately leads to a reduction in unemployment and lower prices.

But today, small businesses in Russia are distinguished by a high proportion of enterprises operating in the shadow economy. Many small businesses deliberately underreport their income, which leads to a reduction in the tax base and a lack of funds from the state treasury.

And although in Russia, since the transition to a market economy, the state has proclaimed a policy of comprehensive support for small businesses, for small enterprises state support is generally provided at a low level. Russia's tax policy should provide certain tax benefits to entrepreneurs and improve tax legislation. The main result of the course to support small businesses was the appearance in the Tax Code of the Russian Federation of Chapter 26.2 “Simplified Taxation System”.

"Simplified" was originally conceived as a preferential tax regime for small businesses - it still plays the same role now.

The purpose of this final qualifying work is to analyze the simplified taxation system using the example of ECS Company LLC, as well as to develop recommendations for optimizing the taxation of the small enterprise ECS Company LLC in the conditions of application of the simplified taxation system.

To achieve this goal, it is necessary to solve the following range of tasks:

· explore the theoretical aspects of using a simplified system in small enterprises;

· study the types and forms of reporting under the simplified taxation system.

· analyze the practice of applying the simplified taxation system using the example of ECS Company LLC.

The object of the study is LLC "Company ECS".

The subject of the study is tax accounting at an enterprise and the use of a simplified taxation system. The sources of information were regulations, educational and methodological literature on the research topic, as well as tax accounting and reporting data from LLC!Company ECS.”

The study was carried out using the following methods: content analysis, observation, systematization of tax accounting for small businesses.

CHAPTER 1. Simplified taxation system as a special tax regime

1.1 Modern tax policy

The history of taxes is as old as the existence of the state. And as long as they exist, taxpayers have made many efforts to reduce their payments. Entrepreneurs, managers and ordinary taxpayers view taxes as losses for business. The state, for its part, seeks to influence its citizens with suggestions that taxes are the payment for a civilized society and that they allow society to fight so-called market failures, finance investments in those areas where private business does not rush due to a long period payback of the project, and pay for the creation of public goods. In any case, it turns out that it is extremely difficult to create a fair tax system in which everyone makes their fair contribution, it is impossible to even assess the contribution of everyone, and society faces the problem of shifting the tax burden. A confrontation arises between the interest of taxpayers in avoiding what they consider to be unnecessary tax payments and the interest of the state in replenishing the state budget and stopping tax evasion.

The economic content of taxes is expressed by the relationship between the state, on the one hand, and business entities and citizens, on the other hand, regarding the formation of public finances. In a market economy, taxes are the main method of mobilizing revenues into the state treasury and contribute to state regulation of the economic activities of legal entities and individuals.

Taxes participate in the redistribution of gross domestic product and national income. The social content of taxes lies in the fact that taxation is part of a single reproduction process, a specific form of production relations. Their conditionality by value distribution emphasizes the historically transitory nature of taxes. The source of taxes is national income - newly created value generated in the production process through the use of labor, capital and natural resources. Taxes as a result of seizure become the property of the state and are used by it to perform its functions. The need for taxes is determined by the needs of social development. As national income grows, financial relations in society regarding the formation, distribution and use of income of participants in social production: business entities, employees and the state are also improved.

Taxes are an economic category because they are characterized by:

Stable internal properties;

Patterns of development;

Distinctive forms of manifestation;

A monetary form of expression in which the uniqueness of the relationships that make up the content of taxes as an economic category is manifested.

Taxes are associated with those processes that, on the surface of social life, are accompanied by the movement of funds. In modern society, taxes express really existing monetary relations, manifested in the process of legal (legal) withdrawal of part of the gross domestic product and newly created value (national income) to meet national needs.

According to the Tax Code, “a tax is understood as a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management for the purpose of financial support for the activities of the state and (or) municipalities.”

In a market economy, the most important types of government revenues are taxes, fees, contributions, duties entering the state budget system, and other state extra-budgetary funds.

Questions concerning the essence of taxes, their purpose, as well as questions of the goals and principles of taxation are not sufficiently developed in the domestic economic literature, since problems of the theory of taxes in Russia were seriously addressed only until the end of the 20s of the last century.

A significant contribution to the development of tax theory was made by Russian scientists S.Yu. Witte, N.I. Turgenev, V.A. Altshuler, A.A. Trivus, A. Sokolov and others. Minister of Finance of Russia S.Yu. Witte at the beginning of the last century in his work “Lecture Notes on the National and State Economy” defined taxes as “forced fees (donations) from the income and property of subjects, levied by virtue of the supreme rights of the state for the sake of achieving the highest goals of state life.” Thus, he emphasized the imperative nature of taxes, but did not distinguish between taxes and fees.

The great Russian financier N.I. Turgenev believed that “a tax is a means to achieve the goal of society or the state. The right of the government to demand taxes from the people is based on this.” According to the definition of V.A. Altshuler, “taxation is an invasion of state power into the private legal sphere of citizens, from whose property some of the valuables are forcibly seized to conceal government expenses.” According to A.A. Trivus, “a tax is a forced withdrawal from the payer of a certain amount of material goods without a corresponding equivalent. Of course, in some respects, the equivalent are those services that the state government provides to the payer.” A. Sokolov believed that “a tax should be understood as a forced fee levied by the state authorities from individual economic entities or farms to cover expenses or to achieve any economic policy objectives, without providing payers with its special equivalent.” This definition seems to us the most complete, since it also indicates that taxes not only perform a fiscal function, but also serve to “achieve any economic policy objectives.” At the same time, he singles out only “economic entities or households” as tax payers, losing sight of citizens who are not engaged in entrepreneurial activities, but who are also taxpayers.

Abroad, theoretical debates were conducted not so much about the essence of taxes as an economic category, with the objective existence and necessity of which everyone agreed, but rather about the role that taxes played in the state economy. The modern development of Western economic thought is characterized by the confrontation between the Keynesian school (J. M. Keynes, A. Hansen, R. Harrod, A. Lerner, W. Schultz, F. Neumark and others) and the neoclassical school (A. Marshall, G. Stein, G. Schmolders, A. Laffer and others), which determined two main directions in the theory of public finance. Representatives of the first direction proceed from the idea of ​​active government intervention in the economy, and the essence of taxes is determined accordingly: Keynesians view taxes, first of all, as an instrument of the state’s economic policy. Keynes was guided by the so-called psychological law, according to which people tend to increase their consumption, but not to the extent that their income increases. His followers created the theory of economic growth. And their opponents - supporters of the neoclassical school - consider taxes to be a purely fiscal instrument and argue that government regulation of the economy should be limited. Representatives of the neoclassical movement promoted the ideas of free enterprise with limited government regulation.

In order to consider the theoretical foundations of modern tax policy, it is necessary to first characterize the basic principles of the modern tax system. Any modern forms of tax must satisfy three main requirements: certainty, efficiency, and fairness of tax collection.

In addition to these norms, which have already become classic, a number of equally important norms (principles) are currently applied in the field of taxation; most often they are “prohibitions”. This is a prohibition against imposing a tax without law; prohibition of taxation of production factors and prohibition of unjustified tax discrimination.

According to the first principle, it is prohibited to impose taxes without the knowledge of the people and against their will. In fact, all bourgeois revolutions took place under this slogan, and now in any modern state, taxation of citizens must be approved by its representatives in the legislative authorities.

The second principle applies when the same object for the same reporting period can be subject to identical tax more than once (double taxation). A similar situation is typical for the current complicated tax system, in which authorities in the same state enjoy expanded (overlapping) tax rights (as part of expanding their tax jurisdiction). The most common examples: the simultaneous application in relation to the same income of both a tax withheld at source (in the state of the source of income) and a tax on the total amount of income of the taxpayer (in the state of his permanent residence).

To ensure the stable development of the country, all of the listed basic principles of taxation must be strictly observed. Tax policy should be based on them; tax laws cannot violate them; courts must resolve tax disputes in the spirit of tax principles, even if these principles are not expressed in a specific provision of law or other legal document (in cases where tax rules omit ambiguous interpretation or the resolution of the issue is deliberately left to the discretion of the executive branch).

The main goal of tax reform is to achieve an optimal balance between the stimulating and fiscal role of taxes. Then tax reform will ensure a fair distribution of the tax burden, a transition to optimal tax rates and a simplification of the tax system. At the same time, the tax administration system should help reduce the level of costs of implementing tax legislation, both for the state and for taxpayers.

In fact, the tax policy currently being pursued in Russia is characterized by the following features:

1) pronounced regressiveness of taxation;

2) unbalanced imposition of the main tax burden on production sectors;

3) a tendency to expand the share of direct taxes;

4) exclusion from taxation of economic benefits not derived in the form of ruble cash income.

Moreover, only in Russia there is a clear tendency to provide more preferential tax regimes for so-called mobile types of activities (financial transactions, intermediary services, securities transactions), which can be relatively easily transferred outside the country, than for types of activities and income that are strictly tied to its territory (such as production activities, mining, transport services, income from employment).

Meanwhile, if we proceed from the economic policy goals outlined by the Government of the Russian Federation, its direction should be exactly the opposite:

High progressiveness of taxation of especially large, speculative incomes;

Benefits in the form of a non-taxable minimum for low income recipients;

Maximum preferential taxation of the manufacturing sector and low-paid wage labor (social taxes);

Preferential taxation of basic consumer products that determine the required minimum;

Increased taxation of profits and income exported abroad not for the purpose of promoting the export of goods and services;

Optimal preferential tax regime for investment activities, primarily for investments in high-tech and knowledge-intensive industries.

One of the most common and frequently used indicators for assessing the fiscal potential of the current tax system is the amount of the tax burden on the economy. In 2001-2002, a number of measures were taken to reduce this burden to a certain extent. First of all, we are talking about introducing a flat income tax scale, a regressive scale of social contributions and reducing the corporate income tax to 24%. In addition, other changes to tax legislation were considered: the possibility of abolishing the sales tax, taxes on the purchase of foreign currency, on transactions with securities, on the maintenance of highways, as well as a number of small regional and local targeted fees; increasing the role of taxes related to the use of natural resources, introducing a tax designed to ensure the withdrawal of excess income due to the conditions of world markets; transition to a real estate tax, replacing property tax and land tax; introducing a system of environmental payments covering all types of negative impacts on the environment. However, all these measures as a whole cannot significantly change the predominantly fiscal nature of tax policy. Moreover, some of them exacerbate tax injustice and complicate existing tax regimes.

The practice of recent years shows the futility of attempts to eliminate the shortcomings of the current tax system by introducing, although correct, but only individual “spot” changes to tax legislation. Tax reform should include, on the one hand, reducing the tax burden and resolving the most important issues for business (elimination of barriers that impede the increase in investment), on the other hand, greater “transparency” of taxpayers for the state, improving tax administration and narrowing opportunities for tax evasion .

Reorientation of the main function of the tax system from fiscal to stimulating, supported by measures to organizationally and methodologically improve the activities of the tax authorities themselves, will make it possible, without damaging the economy, to fully use the tax levers of state regulation to create the preconditions for economic growth and investment - a reliable foundation for stable budget revenues.

Thus, tax policy is an important component of state socio-economic policy. In the course of its implementation, the tasks of stimulating business in general or certain areas of it must be solved. Moreover, tax policy determines the fiscal capabilities of the government and, accordingly, ensures the flow of financial resources to solve the tasks assigned to the government, including the tasks of creating and maintaining the infrastructure necessary for business. This expresses the nature of taxes - the interconnection of the opposing interests of the authorities and business.

In this regard, tax policy can only be effective when it has a selective focus on stimulating the development of individual economic entities or individual economic territories in accordance with the goals set within the framework of general socio-economic policy. This is precisely the function that special tax regimes perform within the framework of a uniform, federally oriented tax code characterized by a small number of tax benefits. That is, special tax regimes are a direction of tax policy through which the regulatory, stimulating function of taxes is intensively implemented. This fact is confirmed by the fact that each special tax regime is initially focused on solving a specific block of economic and social problems.

1.2 The essence of special tax regimes for small enterprises

A special tax regime is a special procedure for calculating and paying taxes, including the replacement by one tax of the totality of established federal, regional and local taxes and fees.

The possibility of using special tax regimes (taxation systems) is provided for in paragraph 3 of Article 18 of the Law of the Russian Federation of December 27, 1991 No. 2118-1 “On the fundamentals of the tax system in the Russian Federation.”

The list of special tax regimes is given in Article 18 of Part One of the Tax Code of the Russian Federation “Special Tax Regimes”:

1. Special tax regimes are established by the Tax Code and are applied in cases and in the manner provided for by the Code and other acts of legislation on taxes and fees.

Special tax regimes may provide for a special procedure for determining the elements of taxation, as well as exemption from the obligation to pay certain taxes and fees provided for in Articles 13 - 15 of the Tax Code.

2. Special tax regimes include:

a) taxation system for agricultural producers (unified agricultural tax);

b) simplified taxation system;

c) taxation system in the form of a single tax on imputed income for certain types of activities;

d) taxation system for the implementation of production sharing agreements.

Most small businesses apply special tax regimes for tax purposes. These include the simplified taxation system (STS) and the taxation system in the form of a single tax on imputed income (UTII).

1.3 Regulatory regulation and conditions for applying the simplified taxation system

The simplified taxation system refers to special tax regimes and is regulated in accordance with Chapter 26.2 of the Tax Code of the Russian Federation. The simplified taxation system for organizations and individual entrepreneurs is applied along with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees. The transition to a simplified taxation system or a return to other taxation regimes is carried out voluntarily by organizations and individual entrepreneurs in the manner prescribed by the Tax Code of the Russian Federation.

Organizations that have switched to a simplified tax system are exempt from the obligation to pay corporate income tax, corporate property tax and unified social tax.

For individual entrepreneurs, there is an exemption from the obligation to pay personal income tax (in relation to income received from business activities), property tax for individuals (in relation to property used for business activities) and the unified social tax (in relation to income received from from business activities, as well as payments and other remunerations accrued by them in favor of individuals).

Organizations and individual entrepreneurs using the simplified taxation system are not recognized as taxpayers of value added tax, except for the situations provided for in the Tax Code of the Russian Federation. The use of a simplified taxation system does not exempt from payment of insurance contributions for compulsory pension insurance in accordance with the legislation of the Russian Federation. Other taxes are paid by such organizations in accordance with the legislation on taxes and fees.

The Tax Code of the Russian Federation provides a list of organizations that do not have the right to apply the simplified taxation system:

1) organizations with branches and (or) representative offices;

3) insurers;

4) non-state pension funds;

5) investment funds;

6) professional participants in the securities market;

7) pawnshops;

8) organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of common minerals;

9) organizations and individual entrepreneurs involved in the gambling business;

10) notaries engaged in private practice, lawyers who have established law offices, as well as other forms of legal entities;

11) organizations that are parties to production sharing agreements;

12) organizations and individual entrepreneurs that have switched to a taxation system for agricultural producers (unified agricultural tax);

13) organizations in which the share of participation of other organizations is more than 25 percent;

14) organizations and individual entrepreneurs whose average number of employees for the tax (reporting) period exceeds 100 people;

15) organizations whose residual value of fixed assets and intangible assets, determined in accordance with the legislation of the Russian Federation on accounting, exceeds 100 million rubles.

16) budgetary institutions;

17) foreign organizations.

An organization has the right to switch to a simplified taxation system if, based on the results of nine months, its income, determined in accordance with Article 248 of the Tax Code, does not exceed 15 million rubles.

The procedure and conditions for the beginning and termination of the application of the simplified taxation system are set out in Article 346.13 of the Tax Code of the Russian Federation. Those organizations and individual entrepreneurs who decide to switch to the simplified taxation system submit in the period from October 1 to November 30 of the year preceding the year from which taxpayers switch to a simplified taxation system, submit an application to the tax authority at their location (place of residence) (Appendix 1). In this statement, organizations report the amount of income for nine months of the current year, as well as the average number of employees for the specified period and the residual value of fixed assets and intangible assets as of October 1 of the current year.

When submitting an application, you must decide on the object of taxation: income or income reduced by the amount of expenses.

The choice of the object of taxation is made by the taxpayer himself. The exception is taxpayers who are parties to a simple partnership agreement (joint activity agreement) or a property trust management agreement. They use as an object of taxation income reduced by the amount of expenses.

The object of taxation can be changed by the taxpayer annually; to do this, it is necessary to notify the tax authority about this before December 20 of the year preceding the year in which the taxpayer proposes to change the object of taxation.

The choice of taxable object is carried out by the taxpayer before the beginning of the tax period in which the simplified taxation system is applied for the first time. In the event of a change in the chosen object of taxation after filing an application for transition to a simplified taxation system, the taxpayer is obliged to notify the tax authority about this before December 20 of the year preceding the year in which the simplified taxation system was first applied.

A newly created organization (individual entrepreneur) has the right to submit an application for transition to a simplified taxation system within five days from the date of registration with the tax authority indicated in the certificate of registration with the tax authority. In this case, the organization and individual entrepreneur have the right to apply the simplified taxation system from the date of registration with the tax authority indicated in the certificate of registration with the tax authority.

Organizations and individual entrepreneurs that, in accordance with the regulatory legal acts of the representative bodies of municipal districts and city districts, the laws of the federal cities of Moscow and St. Petersburg on the taxation system in the form of a single tax on imputed income for certain types of activities, before the end of the current calendar year, ceased to be taxpayers of the single tax on imputed income have the right, on the basis of an application, to switch to a simplified taxation system from the beginning of the month in which their obligation to pay the single tax on imputed income was terminated.

Taxpayers using the simplified tax system do not have the right to switch to another tax regime before the end of the tax period. The exception is cases when, based on the results of the reporting (tax) period, the taxpayer’s income exceeds 20 million rubles or during the reporting (tax) period there was a discrepancy with the requirements established by the Tax Code (for example, an organization began to engage in gambling business). Such a taxpayer is considered to have lost the right to apply the simplified tax system from the beginning of the quarter in which the specified excess and (or) non-compliance with the specified requirements occurred. In this case, it is necessary to submit a message to the tax office about the loss of the right to use the simplified taxation system (Appendix B).

In this case, the amounts of taxes payable when using a different taxation regime are calculated and paid in the manner prescribed by the legislation of the Russian Federation on taxes and fees for newly created organizations or newly registered individual entrepreneurs.

A taxpayer who has switched from a simplified taxation system to another tax regime has the right to switch again to a simplified taxation system no earlier than one year after he lost the right to use the simplified taxation system.

The methodology for calculating the single tax under the simplified taxation system will be shown in Chapter 2.

CHAPTER 2. The procedure for calculating and accounting for the single tax

2.1 Calculation method and procedure for paying a single tax under a simplified taxation system

The procedure for determining income when calculating a single tax is defined in Article 346.15 of the Tax Code of the Russian Federation. Thus, when determining the object of taxation, taxpayers take into account the following income:

1. income from sales;

2. non-operating income.

Accounting for expenses is carried out by those taxpayers who have chosen “income reduced by the amount of expenses” as the object of taxation. Taxpayers using the simplified taxation system with the object “income” do not keep track of expenses.

When calculating the single tax, expenses are recognized as expenses after their actual payment. According to the Tax Code of the Russian Federation, payment for goods (work, services) or property rights is recognized as the termination of the obligation of the taxpayer - the purchaser of goods (work, services) or property rights to the seller, which is directly related to the supply of these goods (performance of services).

Amount differences are not taken into account for tax purposes as expenses if, under the terms of the contract, the obligation (claim) is expressed in conventional monetary units. Expenses expressed in foreign currency are taken into account in conjunction with expenses expressed in rubles. In this case, expenses expressed in foreign currency are converted into rubles at the official exchange rate of the Central Bank of the Russian Federation established on the date of expenses.

When determining the tax base, expenses are determined on an accrual basis from the beginning of the tax period. In this case, these expenses are accepted subject to their compliance with the criteria specified in paragraph 1 of Article 252 of the Tax Code of the Russian Federation, namely:

1. expenses must be justified;

2. expenses must be documented;

3. expenses must actually be incurred (borne) by the taxpayer;

4. expenses must be incurred to carry out activities aimed at generating income.

Taxpayers who apply the simplified tax system with the object “income minus expenses” have the right to reduce income only by those expenses that are listed in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation,

For example, expenses may include:

1) expenses for the acquisition, construction and production of fixed assets, as well as for the completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets;

2) expenses for the acquisition of intangible assets, as well as the creation of intangible assets by the taxpayer himself;

3) expenses for repairs of fixed assets (including leased ones);

4) rental (including leasing) payments for rented (including leased) property;

5) material costs;

6) expenses for wages, payment of temporary disability benefits in accordance with the legislation of the Russian Federation;

7) expenses for all types of compulsory insurance of employees, property and liability, including insurance contributions for compulsory pension insurance, contributions for compulsory social insurance against industrial accidents and occupational diseases, made in accordance with the legislation of the Russian Federation;

8) the amount of value added tax on paid goods (work, services) purchased by the taxpayer and subject to inclusion in expenses;

9) interest paid for the provision of funds (credits, borrowings) for use, as well as expenses associated with payment for services provided by credit institutions;

10) amounts of customs duties paid when importing goods into the customs territory of the Russian Federation and not subject to refund to the taxpayer in accordance with the customs legislation of the Russian Federation;

11) expenses for the maintenance of official transport, as well as expenses for compensation for the use of personal cars and motorcycles for official trips within the limits established by the Government of the Russian Federation;

12) expenses for accounting, auditing and legal services;

13) expenses for office supplies;

14) expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services and others.

A complete list of expenses accepted for calculating the single tax is given in Article 346.16 of the Tax Code of the Russian Federation.

Choosing an object of taxation is an important and responsible step, which in the future can lead to significant tax payments. Before starting to apply the simplified taxation system, the manager needs to draw up an approximate list of planned income and expenses in order to calculate which object of taxation will be more profitable. Let's compare the conditions for applying the simplified taxation system depending on the selected object of taxation in Table 2.1.

Table 2.1 - Comparative table of conditions for the application of the simplified taxation system by organizations and individual entrepreneurs, depending on the selected object of taxation

Conditions for applying the simplified tax system	Object of taxation
income	income reduced by expenses
Single tax rate calculated based on the results of activities for the tax period	6% (Article 346.20 of the Tax Code of the Russian Federation)	15% (Article 346.20 of the Tax Code of the Russian Federation)
Procedure for recognizing expenses for tax purposes	Expenses incurred by the taxpayer do not affect the amount of single tax	The list of expenses and the procedure for determining them is given in Art. 346.16 of the Tax Code of the Russian Federation and is closed.
Deduction of insurance contributions for compulsory pension insurance	The amount of the single tax (quarterly advance payments), calculated on the basis of the tax base, is reduced by the amount of insurance premiums paid for the same period of time, but not more than 50% of the tax (quarterly advance tax payments) (Article 346.21 of the Tax Code of the Russian Federation)	No deduction is made
Paying the minimum tax	Minimum tax not paid	Paid in the manner prescribed by Art. 346.18 Tax Code of the Russian Federation
Carrying forward losses	Losses received as a result of work during the tax period are not carried forward to the future.	Losses received as a result of work during the tax period can be carried forward to the future in the manner provided for in paragraph 7 of Art. 346.18 Tax Code of the Russian Federation

Let's look at Table 2.1 in more detail. The differences between the objects of taxation lie in the application of different tax rates when calculating the single tax and the procedure for forming the tax base. If the object of taxation is the income of an organization or individual entrepreneur, the tax base is recognized as the monetary expression of the income of the organization or individual entrepreneur on an accrual basis from the beginning of the tax period to its end.

If the object of taxation is income reduced by the amount of expenses, the tax base is recognized as the monetary expression of income reduced by the amount of expenses.

A taxpayer who uses as an object of taxation income reduced by the amount of expenses pays the minimum tax.

The amount of the minimum tax is calculated for the tax period in the amount of 1 percent of the tax base, which is income determined in accordance with Article 346.15 of the Tax Code of the Russian Federation. The minimum tax is paid if for the tax period the amount of tax calculated in the general manner is less than the amount of the calculated minimum tax.

The taxpayer has the right in the following tax periods to include the amount of the difference between the amount of the minimum tax paid and the amount of tax calculated in the general manner into expenses when calculating the tax base, including increasing the amount of losses that can be carried forward to the future.

A taxpayer who uses income reduced by the amount of expenses as an object of taxation has the right to reduce the tax base calculated at the end of the tax period by the amount of the loss received based on the results of previous tax periods in which the taxpayer applied a simplified taxation system and used income reduced as an object of taxation. by the amount of expenses,

The loss cannot reduce the tax base by more than 30 percent. In this case, the remaining part of the loss can be carried forward to the following tax periods, but not more than 10 tax periods. The loss received by the taxpayer when applying the simplified taxation system is not accepted when switching to other taxation regimes

The tax period of the simplified tax system is the calendar year. Reporting periods are the first quarter, six months and nine months of the calendar year

The single tax is calculated as a percentage of the tax base corresponding to the tax rate. The amount of tax at the end of the tax period is determined by the taxpayer independently:

Taxpayers who have chosen income as an object of taxation, at the end of each reporting period, calculate the amount of the advance tax payment based on the tax rate and actually received income, calculated on an accrual basis from the beginning of the tax period until the end of the first quarter, half a year, nine months, respectively, taking into account earlier calculated amounts of advance tax payments.

The amount of tax (advance tax payments) calculated for the tax (reporting) period is reduced by the specified taxpayers by the amount of insurance contributions for compulsory pension insurance paid (within the calculated amounts) for the same period of time, as well as by the amount of benefits paid to employees temporary disability. In this case, the amount of tax (advance tax payments) cannot be reduced by more than 50 percent.

Taxpayers who have chosen income reduced by the amount of expenses as an object of taxation, at the end of each reporting period, calculate the amount of the advance tax payment based on the tax rate and the actual income received, reduced by the amount of expenses, calculated on an accrual basis from the beginning of the tax period to the end, respectively first quarter, half year, nine months, taking into account previously calculated amounts of advance tax payments.

Payment of tax and advance tax payments is made at the location of the organization (place of residence of the individual entrepreneur). Tax payment deadlines:

2.2 Analysis of adaptation of legislative innovations in the simplified taxation system

The main changes to Chapter 26.2 "Simplified taxation system, concerning the application of the simplified taxation system in 2009, were made by federal laws: Federal Law dated July 22, 2008 No. 155-FZ, Federal Law dated November 24, 2008 No. 208-FZ, Federal Law dated November 26, 2008 No. 224-FZ Let's consider them in order.

In accordance with the new edition of paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation, from January 1, 2009, organizations applying the simplified taxation system, in addition to the single tax, are required to pay income tax in a number of cases.

Five cases have been established when an organization paying a single tax is also a payer of income tax and fulfills all the obligations of a taxpayer in accordance with Chapter 25 of the Tax Code of the Russian Federation (these cases are provided for in paragraphs 3 and 4 of Article 284 of the Tax Code of the Russian Federation):

1) payment of income tax at a rate of 0 percent on income received by Russian organizations in the form of dividends (provided that on the day the decision to pay dividends is made, the organization receiving dividends has continuously owned at least 50% for at least 365 days contribution (shares) in the authorized (share) capital (fund) of the organization paying dividends or depositary receipts giving the right to receive dividends in an amount corresponding to at least 50% of the total amount of dividends paid by the organization, and provided that the cost of acquisition and (or ) receipt, in accordance with the legislation of the Russian Federation, of ownership of a contribution (share) in the authorized (share) capital (fund) of an organization paying dividends or depositary receipts giving the right to receive dividends exceeding 500 million rubles);

2) payment of income tax at a rate of 9 percent on income received in the form of dividends from Russian and foreign organizations by other Russian organizations;

3) payment of income tax at a rate of 15 percent - on income in the form of interest on state and municipal securities, the terms of issue and circulation of which provide for the receipt of income in the form of interest, as well as on income in the form of interest on mortgage-backed bonds issued after January 1, 2007, and the income of the founders of the trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the mortgage coverage manager after January 1, 2007;

4) payment of income tax at a rate of 9 percent - on income in the form of interest on municipal securities issued for a period of at least three years before January 1, 2007, as well as on income in the form of interest on mortgage-backed bonds issued before 1 January 2007, and the income of the founders of the trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the mortgage coverage manager before January 1, 2007;

5) payment of income tax at a rate of 0 percent - on income in the form of interest on state and municipal bonds issued before January 20, 1997 inclusive, as well as on income in the form of interest on bonds of the state currency bond loan of 1999, issued during the implementation of innovation domestic government foreign currency loan bonds of series III, issued in order to provide the conditions necessary for the settlement of the internal foreign currency debt of the former USSR and the internal and external foreign currency debt of the Russian Federation.

Consequently, from January 1, 2009, the benefit relating to exemption from income tax for organizations using a simplified taxation system does not apply to the income of these organizations received in the form of dividends and interest on securities.

From January 1, 2009, individual entrepreneurs using the simplified taxation system are required to simultaneously pay personal income tax if they receive three types of income:

1) tax at a rate of 35 percent in relation to:

The cost of any winnings and prizes received in competitions, games and other events for the purpose of advertising goods, works and services, to the extent that they exceed 4,000 rubles per year;

Amounts of savings on interest when taxpayers receive borrowed (credit) funds in terms of exceeding 2/3 of the rate for loans in rubles and 9% for loans in foreign currency;

2) tax at a rate of 9 percent in relation to income from equity participation in the activities of organizations received in the form of dividends by individuals who are tax residents of the Russian Federation;

3) tax at a rate of 9 percent on income in the form of interest on mortgage-backed bonds issued before January 1, 2007, as well as on income of the founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by mortgage coverage managers before 1 January 2007.

Thus, individual entrepreneurs using the simplified taxation system will replace with a single tax only those incomes that are subject to personal income tax at the basic rate of 13%. Receiving income at other rates will require separate payment of personal income tax on these incomes and declaration of personal income tax in the generally established manner.

The list of expenses has also undergone some changes. From January 1, 2009, in accordance with the new edition of subparagraph 7 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation, expenses include expenses for all types of compulsory insurance of employees, property and liability.

Previously, liability insurance was not included in this list of expenses. Consequently, from January 1, 2009, in particular, the most common costs of liability insurance – the costs of compulsory motor third party liability insurance – will be included in expenses.

The new edition of the Code eliminates the requirement to include daily allowances and field allowances as expenses only within the limits of standards approved by the Government of the Russian Federation. Also excluded is the requirement that the costs of purchasing raw materials and materials are taken into account as expenses as these raw materials and materials are written off for production.

Also, from January 1, the procedure for attributing losses to expenses under a simplified taxation system has been simplified. Now fewer restrictions will apply when the tax base is reduced by the amount of loss received in previous tax periods (clause 7 of Article 346.18 of the Tax Code of the Russian Federation).

The rule that the calculation of losses and the reduction of the tax base by its amount are made only based on the results of the tax period and do not affect reporting periods has been preserved. However, several changes that are useful for taxpayers have been made to this Code provision. Thus, the approach to the share of loss attributable to the tax base in the future has been fundamentally changed.

Previously, a limit of 30% was applied - a loss could not reduce the tax base by more than 30%, and the remaining amount of the loss could be carried forward to subsequent tax periods, but for no more than 10 years.

From January 1, 2009, the taxpayer has the right to transfer to the current tax period the amount of loss received in the previous tax period, without any limitation on the share of the loss in the tax base. On the contrary, a rule has been established that a loss that has not been carried forward to the next year can be carried forward in whole or in part to any year out of the next nine years.

A long-awaited rule has also been introduced on how to act in the event that a loss at the end of a tax period was received more than once: “If a taxpayer received losses in more than one tax period, such losses are transferred to future tax periods in the order in which they were received "

A rule has also been introduced to preserve the right to carry forward losses in the event of a taxpayer’s reorganization: “In the event of a taxpayer’s termination of activities due to reorganization, the successor taxpayer has the right to reduce the tax base in the manner and on the conditions established by the Code by the amount of losses received by the reorganized organizations before the reorganization.”

The Code directly establishes the requirement that the taxpayer is obliged to keep documents confirming the amount of the loss incurred and the amount by which the tax base was reduced for each tax period, during the entire period of using the right to reduce the tax base by the amount of the loss. Consequently, if the taxpayer transfers losses to the future and if the transfer has been delayed for more than four years, it is no longer possible, according to the general rules established by part one of the Tax Code of the Russian Federation, to destroy documents confirming the right to such a transfer - these documents must continue to be stored.

The simplified tax system based on a patent, introduced on January 1, 2006, has not become widespread in Russia in three years, although this format for simplified tax payment is quite convenient in practice. The reason for this is the very strict conditions of its use.

From January 1, 2009, the conditions for applying the simplified taxation system for patents become significantly more liberal and more convenient for practicing entrepreneurs.

First of all, starting from the new year, in order to apply the “simplified tax” under a patent, it is not at all necessary to engage in only one type of business activity included in the list of activities permitted for the application of a patent - you can engage in several types of such activities.

Secondly, it becomes fundamental that the individual entrepreneur receives the right to hire workers and not lose the right to use the “simplified” patent. In accordance with the new clause 2.1 of Article 346.25.1 of the Tax Code of the Russian Federation, when applying a simplified taxation system based on a patent, an individual entrepreneur has the right to attract employees, including under civil contracts, the average number of which is determined in the manner established by the federal body executive power authorized in the field of statistics should not exceed five people during the tax period.

Also, from January 1, 2009, the limitation on the validity period of a patent is lifted. Previously, a patent could be issued for a period of at least a calendar quarter. From January 1, 2009, a patent is issued at the taxpayer's choice for a period of one to 12 months. The tax period is the period for which the patent was issued. Therefore, a patent can be taken out for any period of at least one month. Not necessarily for a quarter, six months, nine months or a whole year.

It is clarified that taxpayers using a simplified taxation system based on a patent keep tax records of income in the manner established by Article 346.24 of the Code. That is, the book of income and expenses is not canceled, but column 5 with expenses does not need to be filled out at all.

Another interesting rule was introduced by Federal Law No. 224-FZ of November 26, 2008. Starting this year, constituent entities of the Russian Federation can set their own rates for the taxable object “income minus expenses.” The local rate should be in the range from 5 to 15 percent, depending on the category of taxpayers (clause 2 of Article 346.20 of the Tax Code of the Russian Federation). Previously, for the object of taxation “income minus expenses” there was a single federal rate of 15 percent, mandatory for all regions. The Kemerovo, Pskov and Lipetsk regions, as well as the Yamalo-Nenets Autonomous Okrug, took advantage of the new right - here the rate was reduced to 5 percent for some taxpayers. The Rostov region and Yakutia reduced the rate to 10 percent.

The most anticipated change is that in accordance with the new edition of Article 346.23 of the Tax Code of the Russian Federation, from January 1, 2009, tax returns for a single tax under a simplified taxation system by all taxpayers - both organizations and individual entrepreneurs - are submitted to the tax authority once a year, based on the results of the tax period . As before, annual declarations are submitted by organizations by March 30 of the year following the tax period, and individual entrepreneurs by April 30 of the year following the tax period.

But the absence of the need to submit declarations based on the results of the reporting period (quarter) does not mean that there is no need to pay tax. The rule that advance tax payments are paid no later than the 25th day following the reporting period has been retained for 2009. Consequently, advance payments under the simplified tax system will be paid, but the declaration will not be submitted.

2.3 Features of tax accounting when applying the simplified taxation system

In accordance with clause 3 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting,” organizations that have switched to a simplified taxation system are exempt from the obligation to maintain accounting records, unless otherwise provided by this paragraph. But, as practice shows, exemption from accounting is inherently formal.

Firstly, an organization’s accounting is still needed from a practical point of view - it will best show the financial position of the company and help to comprehensively evaluate the results of its activities.

Secondly, in most cases, “simplified” organizations have a need to keep accounting due to other laws.

For example, joint-stock companies and limited liability companies need to maintain accounting records. This follows from a number of provisions of the Federal Law of December 26, 1995 No. 208-FZ “On Joint Stock Companies” (see, for example, paragraph 3 of Article 29, paragraph 3 of Article 35, paragraph 2 of Article 42, Article 78 etc.) and the Federal Law of 02/08/1998 No. 14-FZ “On Limited Liability Companies” (see, for example, paragraph 2, paragraph 1, Article 18, Article 23, paragraph 7, Article 45, p. 1 Article 46, paragraph 2 Article 49, etc.).

On the merits of the issue - despite the exemption from the obligation to keep accounting records, joint-stock companies and LLCs must prepare financial statements based on data on their property and financial position, as well as on the results of economic activities. This ensures the rights of owners to receive information about the activities of the company.

The need to keep accounting records may arise in other cases provided for by law, as well as when combining the simplified tax system and UTII, because organizations that use UTII are required to keep accounting records.

Organizations applying the simplified taxation system keep records of fixed assets and intangible assets in the manner prescribed by the legislation of the Russian Federation on accounting.

As for tax accounting, when using the simplified tax system, taxpayers must keep tax records of their activity indicators necessary for calculating the tax base and the amount of tax, based on the Income and Expense Accounting Book.

The form of the Book and the Procedure for filling it out were approved by Order of the Ministry of Finance of Russia dated December 30, 2005 No. 167n “On approval of the form of the Book of Accounting for Income and Expenses of organizations and individual entrepreneurs using the simplified taxation system, and the Procedure for filling it out.”

In accordance with this document, in the Book of Accounting for Income and Expenses, all business transactions for the reporting (tax) period are reflected in chronological order on the basis of primary documents. Taxpayers must ensure the completeness, continuity and reliability of recording the indicators of their activities necessary for calculating the tax base and the amount of the single tax. Maintaining the Book of Income and Expenses, as well as documenting the facts of business activities, is carried out in Russian.

In accordance with Art. 23 of the Tax Code of the Russian Federation, the general period of storage by a taxpayer of accounting data and other documents necessary for the calculation and payment of taxes, as well as documents confirming income received (for organizations - also expenses incurred) and taxes paid (withheld) is four years. If the organization exercised the right to carry forward losses to the future, then the shelf life of the Book increases, up to 14 years (clause 7 of Article 346.18 of the Tax Code of the Russian Federation).

The book of income and expenses can be kept on paper or electronically and is opened for one calendar year. It must be laced and numbered indicating on the last page the number of pages, which is confirmed by the signature of the head of the organization (individual entrepreneur) and the seal of the organization (individual entrepreneur - if any), and also certified by the signature of an official of the tax authority and sealed before the start of its maintenance .

When maintaining the Book of Income and Expenses in electronic form, taxpayers are required to print it out on paper at the end of the reporting (tax) period. On the last page of the taxpayer’s numbered and laced Book of Accounting for Income and Expenses, which was kept electronically and printed on paper at the end of the tax period, the number of pages it contains is indicated, which is certified by the signature of a tax authority official and sealed.

Correction of errors in the Book of Income and Expenses is allowed, but must be justified and confirmed by the signature of the head of the organization (individual entrepreneur) indicating the date of correction and the seal of the organization (individual entrepreneur - if any).

The income and expense accounting book consists of three sections:

Section I “Income and Expenses” – in this section, based on primary documents, the content of the registered business transaction and the amount of income or expense on it are indicated. Income and expenses are recorded separately for each quarter. The Book reflects all income received, including in a separate column income taken into account when calculating the single tax.

Expense transactions are reflected in the same way: all expenses incurred and taken into account separately for taxation are shown. Expense transactions are reflected only by taxpayers who have chosen the object of taxation “income reduced by the amount of expenses.”

Section II "Calculation of expenses for the acquisition of fixed assets accepted when calculating the tax base for the single tax" - establishes the procedure for accounting for expenses for fixed assets, both new and acquired before the application of the simplified system.

This section is filled out only by taxpayers with the taxable object “income less expenses.” Data on purchased and paid for fixed assets is reflected in the calculation in a positional manner for each object separately.

In separate columns of this section the name of the object is indicated in accordance with the technical passport, inventory cards and other documents; date, as well as the name and number of the document confirming the fact of commissioning of the fixed asset; date, month and year of payment of fixed assets on the basis of primary documents (payment order, receipt for cash receipt order, other documents confirming the fact of payment).

The initial and residual value of the fixed asset, its useful life and the number of quarters of operation in the reporting (tax) period of the paid and put into operation fixed asset are also reflected. The amount of expenses for the acquisition of a fixed asset, which is subject to inclusion in the expenses accepted when calculating the tax base for the single tax for the reporting (tax) period, is also reflected here.

This section is also completed for each quarter separately. The total amount of expenses for the quarter (and not for the reporting period as a whole) is transferred as the last entry in Section 1 in the expenses column.

Section III “Calculation of the tax base for the single tax” - this section reflects the amount of income received and expenses taken into account when calculating the single tax for the reporting (tax) period based on the data in Section 1, and the tax base for the tax is formed. A tax return is filled out based on the data in this section.

Using the example of a small enterprise, LLC "Company ECS", we will show the current state of the simplified taxation system in Chapter 3.

CHAPTER 3. Analysis of the practice of applying the simplified taxation system using the example of a small enterprise LLC "Company ECS"

3.1 Specifics of the enterprise’s activities

The full corporate name of the research object is the limited liability company "Company ECS". This enterprise is part of the holding company ZAO Elektrokomplektservis, which is one of the largest suppliers of electrical products on the Russian market. The main activity of the Holding is trade in electrical goods. The company employs more than 3,000 workers. It has a wide distribution network in major cities of Russia. For the organization and maintenance of accounting, as well as the preparation of reports, JSC "Electrokomplektservis" applies the General Taxation System.

The Holding includes several distributor enterprises operating under a simplified taxation system. The features of small business are: activity in the economic sphere with the aim of making a profit, economic freedom, innovative nature, sale of goods and services on the market, flexibility, tax optimization.

The main activity of ECS Company LLC is the sale of services and the rental of non-residential premises. LLC "Company ECS" began its activities in July 2004. July 29, 2004 the company received a certificate of registration with the federal tax service and was assigned a taxpayer identification number. The company began its official commercial activities in July 2004 with registration in the unified state register of legal entities. The company is registered at the address: Novosibirsk, Karl Marx Avenue, 47.

The main task of the society is to satisfy the needs of the population for goods, products, works, and services.

To ensure the activities of the company in accordance with the law, the authorized capital of the company is formed. The authorized capital is formed from the contributions of the founders. The minimum authorized capital for an LLC is 100 minimum wages (10,000 rubles). In accordance with the current legislation, at the time of state registration of a legal entity, when opening a bank account, it is necessary to pay at least 50% of the declared authorized capital. The remaining part is paid within one year from the date of state registration. Contributions to the authorized capital of the Company may be cash, securities, other things or property rights, or other rights that have a monetary value. The authorized capital of ECS Company LLC is 10,000 rubles, which consists of 100 shares with a nominal value of 100 rubles each.

The founder of an LLC is an individual.

The property consists of the founder's contribution - this is the common shared property of the founder. At the time of formation of the enterprise, the authorized capital was 10,000 rubles.

The authorized capital of ECS Company LLC was formed by the sole founder in the person of Solovyov S.Yu. The founder is the general director of the LLC.

The organizational and legal form of the enterprise is a limited liability company. According to the Federal Law “On Limited Liability Companies” dated 02/08/1998 N 14-FZ, LLC members are liable for obligations only in the amount of contributions made by them and are not liable for personal property. LLC "Company ECS" was formed entirely as a private company. The company is a legal entity, has an independent balance sheet, a seal, stamps, forms with its name, and a trademark registered in the prescribed manner. For the organization and maintenance of financial statements, as well as the preparation of reports, the ECS Company LLC uses the Simplified Taxation System.

3.2 Organization of accounting and reporting

LLC "Company ECS" applies a simplified taxation system with the object of taxation - income minus expenses at a rate of 15%.

Accounting at the enterprise is carried out partly manually (payroll, calculation of the single tax), and partly using the 1C: Enterprise – Simplified Taxation System program. The company does not have an accounting policy for 2009.

For tax accounting of the enterprise, tax returns are drawn up according to the simplified tax system, the Book of Income and Expenses, calculations and declarations for insurance contributions to the pension fund are filled out. The payroll for social insurance funds is also completed quarterly.

The main income of the organization includes receipts to the current account or to the organization's cash desk from legal entities and individuals for services rendered.

The main fixed expenses of the enterprise include:

Employees' wages and deductions from them,

Rent and utility payments,

Payment for bank services,

Expenses for communication services,

Expenses for interest payments for the use of borrowed funds,

Expenses for stationery,

Cash register maintenance costs.

Calculation of accrued wages in LLC "Company ECS" is carried out manually in pay slips, after which the information is entered into the database, personal income tax, unified social tax are calculated, and the data is summarized.

Other expenses are entered into the 1C program. The book of accounting of income and expenses at the enterprise is formed in the 1C program. Declarations and payslips for quarterly reporting are also generated using the 1C program.

At the end of each quarter, the company’s accountant creates the necessary tax and accounting registers.

The algorithm for calculating the single tax can be schematically presented as follows:

1. Algorithm for calculating the amount of the quarterly advance payment for the reporting period for the object of taxation - income reduced by the amount of expenses (Fig. 3.1).

Figure 3.1 - Algorithm for calculating the amount of the quarterly advance payment

To calculate tax at the end of the year, you can use the following scheme (Fig. 3.2).

Figure 3.2 - Tax calculation at the end of the year

3.3 Taxation

Using data for the 1st quarter of 2009 as an example, we will show the calculation of the taxable base and tax calculation. The taxable base is calculated as the difference between Income and Expenses.

During this period, the following amounts were credited to the company’s current account, which are shown in table 3.1.

Table 3.1 - Amounts credited to the current account

date	Amount, rub.	Purpose of payment
21.jan	20000	(rental)
02.Feb	2350	Receipts from customers for services rendered (rental)
16.Feb	15600	Receipts from customers for services rendered (rental)
04.Mar	12000	Receipts from customers for services rendered (rental)
19.Mar	98200	Receipts from customers for services rendered (rental)
23.Mar	56700	Receipts from customers for services rendered (rental)
27.Mar	42100	Receipts from customers for services rendered (rental)

The company's cash desk received 112,000 rubles in the first quarter for services provided to individuals.

These incomes are reflected in table 3.2.

Table 3.2 - Section I of the Income and Expense Book

Registration						Sum
№		Contents of operation
p/p
1								2	3				4	5
1								02.02.2009, payment order					2 350,00
2								02/16/2009, payment order	Receipts from buyers for services rendered (rental)				15 600,00
3		Receipts from buyers for services rendered (rental)				12 000,00
4	03/19/2009, payment order	Receipts from buyers for services rendered (rental)				98 200,00
5	03/23/2009, payment order	Receipts from buyers for services rendered (rental)				56 700,00
6	03/27/2009, payment order	Receipts from buyers for services rendered (rental)				42 100,00
7		Revenue from the company's cash register				112 000,00
Total for the first quarter	338 950,00

Calculation of enterprise expenses for the first quarter of 2009:

In January 2009:

Wages were paid to employees for December 2008 - 18,000 rubles.

Contributions to the pension fund have been paid - 2520 rubles.

Accident insurance premiums have been paid in the amount of 0.2% - 36 rubles.

Paid personal income tax - 2054 rubles.

Paid for bank services for maintaining an account - 836 rubles.

The telephone bill has been paid - 500 rubles. (invoice for the amount of 390 rub.)

Payment of rent and utility bills on the account - 2350 rubles.

In February 2009:

Wages were paid to employees for January 2009 - 19,520 rubles.

Contributions to the pension fund have been paid - 2733 rubles.

Accident insurance premiums have been paid in the amount of 0.2% - 39 rubles.

Paid personal income tax - 2252 rubles.

Paid for bank services for maintaining an account - 795 rubles.

The telephone bill was paid - 570 rubles.

Payment of rent and utility bills on the account - 1970 rubles.

In March 2009:

Wages were paid to employees for January 2009 - 21,320 rubles.

Contributions to the pension fund have been paid - 2985 rubles.

Accident insurance premiums have been paid in the amount of 0.2% - 43 rubles.

Paid personal income tax - 2486 rubles.

Paid for bank services for maintaining an account - 1024 rubles.

Stationery supplies were purchased - RUB 2,320.

Interest was accrued and paid to the bank for the use of borrowed funds - 270 rubles.

The telephone bill has been paid - 500 rubles.

Payment of rent and utility bills on the account - 2470 rubles. (invoice for the amount of RUB 1,530)

The organization's expenses accepted for calculating the single tax are reflected together with income in table 3.3.

Table 3.3 - Section I of the Book of Income and Expenses, showing the organization’s expenses accepted for calculating the single tax

Registration				Sum
№		Date and number of the primary document	Contents of operation	Income taken into account when calculating the tax base	Expenses taken into account when calculating the tax base
p/p
1						2	3	4	5
1						01/15/2009, RKO No. 2		18 000,00
2						01/15/2009, payment order No. 5		2 520,00
3		01/15/2009, payment order No. 6		36,00
4		01/15/2009, payment order No. 7		2 054,00
5		01/29/2009, payment order No. 8	Phone bill paid	390,00
6		01/29/2009, payment order No. 10		890,00
7		01/29/2009, payment order No. 11		2 350,00
8		01/30/2009, memorial order No. 1358		836,00
9		02.02.2009, payment order No. 19	Receipts from buyers for services rendered (rental)	2 350,00
10		02/15/2009, RKO No. 3	Wages were paid to employees for December 2008.	19 520,00
11		02/15/2009, payment order No. 12	Contributions to the pension fund have been paid	2 733,00
12		02/15/2009, payment order No. 13	Accident insurance premiums in the amount of 0.2% have been paid	39,00
13		02/15/2009, payment order No. 14	Personal income tax paid	2 252,00
14		02/16/2009, payment order No. 167	Receipts from buyers for services rendered (rental)	15 600,00
15		02/25/2009, payment order No. 15	Phone bill paid	570,00
16		02/25/2009, payment order No. 16	Paid advertising agency services	550,00
17		02/27/2009, payment order No. 17	Payment of rent and utility bills	1 970,00
18		02/28/2009, memorial order No. 1378	Paid for bank services for maintaining an account	795,00
19		03/04/2009, payment order No. 4	Receipts from buyers for services rendered (rental)	12 000,00
20		03/15/2009, RKO No. 6	Wages were paid to employees for December 2008.	21 320,00
21		03/15/2009, payment order No. 19	Contributions to the pension fund have been paid	2 985,00
22		03/15/2009, payment order No. 20	Accident insurance premiums in the amount of 0.2% have been paid	43,00
23		03/15/2009, payment order No. 21	Personal income tax paid	2 486,00
24		03/19/2009, payment order No. 23	Receipts from buyers for services rendered (rental)	98 200,00
25		03/23/2009, payment order No. 19	Receipts from buyers for services rendered (rental)	56 700,00
26		03/27/2009, payment order No. 32	Receipts from buyers for services rendered (rental)	42 100,00
27		03/27/2009, payment order No. 23	Phone bill paid	500,00
28		03/27/2009, payment order No. 24	Paid advertising agency services	1 050,00
29		03/27/2009, payment order No. 25	Payment of rent and utility bills	1 530,00
30		27.03.2009, № 3	Revenue from the company's cash register	112 000,00
31		03/30/2009, memorial order No. 1412	Paid for bank services for maintaining an account	1 024,00
32		03/30/2009, payment order No. 26	Payment for stationery	2 320,00
33		03/30/2009, payment order No. 27	Interest paid to the bank for the use of borrowed funds	270,00
Total for the first quarter			338 950,00	89 033,00

The certificate for Section I of the Income and Expense Accounting Book is completed only at the end of the tax period (calendar year). Therefore, we simply calculate the amount of single tax payable to the budget based on the results of the 1st quarter of 2009:

(Income – Expenses) x 15% = (338950 – 89033) x 15% = 37488 rub.

In total for the quarter the following was paid to the budget and funds:

Contributions to the pension fund - 8238 rubles.

Contributions to the social insurance fund – 118 rubles.

Personal income tax – 6,792 rubles.

Single tax – 37,488 rubles.

Total: 52636 rub.

Personal income tax is withheld from employees' wages, and other transfers are made at the expense of the organization. Thus, the company spent 45,844 rubles on tax payments in the first quarter of 2009.

For enterprises engaged not in production and trade, but in the provision of services, it is most often more profitable to use a simplified taxation system with the object of taxation being income.

Let's calculate the tax that the company would have paid for the first quarter if it had chosen income as the object of taxation.

The algorithm for calculating tax for the object of taxation is income (Fig. 3.3).

Figure 3.3 – Tax calculation algorithm

We determine the amount of income: 338,950 rubles.

Amount of single tax = 338950 x 6% = 20337 rubles.

Amount of paid pension contributions = 8238 rubles.

The final amount of the single tax payable for the first quarter of 2009 = 20337 – 8238 = 12099 rubles.

Thus, the total amount of tax deductions at the expense of the enterprise is: 12099+8238+118 = 20455 rubles.

Analyzing the data obtained, we can conclude that if the company ECS LLC had chosen “income” as the object of taxation, it would have saved 25,389 rubles.

The result of the study of the simplified taxation system carried out in this work is the conclusion that for the enterprise ECS Company LLC it is much more profitable to use a simplified taxation system with the object of taxation “income” rather than “income minus expenses”.

If the enterprise had chosen “income” as the object of taxation, then for the first quarter the amount of tax payments would have been 55% less. That is why the company was recommended to exercise the right specified in paragraph 2 of Article 346.14 of the Tax Code of the Russian Federation and switch to the object of taxation “income” from the new tax period. This will significantly reduce tax payments and simplify the work of accounting, because There will be no need to keep full records of the company's expenses.

The "1C: Enterprise" program with the "Salaries" module used in the enterprise covers virtually all aspects of organizing tax and accounting, including payroll calculations. But the program itself, as well as the process of using it in an enterprise, have a number of significant drawbacks.

Firstly, despite the fact that the program allows you to maintain personnel records, this function is not used at all in the enterprise, because The HR department is not equipped with automation tools and continues to keep personnel records “manually.” Therefore, the accounting department accountant is forced to spend a lot of time processing primary documentation on employee accounting and their movement, coming from the personnel department, and independently enter this data into the database to carry out wage calculations.

Secondly, such functionality of the program as keeping track of working hours is not used, because Filling out time sheets and work orders on the quantity of products (work, services) produced is also done “manually”.

Thirdly, the “Salaries” module in ECS LLC was developed separately from other accounting programs used at the enterprise. This is one of the main reasons why the automation process in the enterprise is currently far from complete. In addition, the use of disparate automated accounting modules makes it impossible to build a comprehensive enterprise automation process.

Thus, the enterprise currently faces the need to select and implement a comprehensive automation system for tax and accounting accounting and management. In my opinion, the optimal option is to additionally purchase and install other modules of such a well-known and well-proven program as 1C Accounting. One of the main advantages of this program is the variability of its configurations, as well as the compatibility of various program modules, which can be purchased and installed independently of each other.

In terms of improving the organization of accounting in an enterprise and fully automating the work of an accountant, I would like to recommend that the enterprise change the outdated version of the program “1C: 6.0” to the more modern “1C: 7.7”.

The latest version of the program is adapted for accounting according to the new chart of accounts and recording income and expenses for tax accounting purposes.

The modules are interconnected, which allows you to use the data of one for the purposes of another. It should also be noted that the 1C company devotes great attention to administration issues, which makes its programs secure and the work of accountants more individually responsible. Thus, each accounting employee is assigned his own responsibilities, the fulfillment of which also provides for corresponding restrictions on access to information and, especially, to changing it.

The current acquisition of this program will allow the company to fully automate tax accounting at the appropriate level. The 1C company provides methodological support for its products by supplying its customers with information support and updating versions of its programs, and also provides the opportunity to receive consultations on all questions that arise for users. This will reduce the cost of ensuring the functioning of the software product. In addition, the implementation of this program will create a basis for further automation of the entire accounting process of the enterprise and the formation of an automated management system.

I would also like to note the absence of an accounting policy for 2009 at the enterprise. This needs to be corrected, since the approval of tax accounting policies is not only necessary for the taxpayer organization itself in accordance with the requirements of tax legislation, but also useful for the organization itself, since its absence may entail sanctions, as well as lost profits. With the help of accounting policies, the tax authorities are provided with the information necessary to exercise tax control over the correct calculation and payment of taxes. In addition, the accounting policy consolidates in one document all the methods that the taxpayer organization uses when calculating taxes. And finally, accounting policy for tax purposes, being an effective tool for tax planning, allows you to adjust the amount of tax payments of an organization to a certain extent. And although the rules for maintaining tax accounting are uniform, within the framework of uniform norms there are opportunities for choosing accounting methods that make it possible to regulate the organization’s financial flows.

For LLC "Company ECS" you can propose to draw up an accounting policy using the accounting program "BukhSoft 2009". The sample accounting policy form in the BukhSoft 2009 programs contains a virtually exhaustive list of issues that must be reflected in the accounting policy order. By answering questions like in the questionnaire, an enterprise accountant can easily draw up his own example of the organization’s accounting policy for 2009 . Moreover, if some sections do not meet the specifics of a particular organization, they can simply be omitted. For example, information about fixed assets, goods, materials and the procedure for forming costs must be filled out in virtually every organization, but the procedure for working with securities or creating reserves may not be relevant for many. Each accounting policy issue in the program is provided with a detailed commentary. The commentary contains information about why a particular issue is included in the accounting policy, a link to the legal act that regulates it, as well as information about the degree of automation of this area in the program and examples of design. Upon completion of entering the necessary information, the program will generate a fully prepared package of accounting policy documents.

CONCLUSION

Modern tax systems have now perhaps reached the peak of their development. In the past, taxes have been higher and more numerous, but never in history have they constituted such a powerful and comprehensive structure. Unlike those times when taxes were determined by the number of chimneys in a house or by the heads of livestock, now the rules for calculating and paying taxes cannot be understood without special training.

Tax authorities in almost all countries have armed themselves with powerful computers and maintain special tax investigation services; the taxpayer’s side is represented by highly qualified lawyers and accountants who develop special schemes and entire programs for minimizing taxes and circumventing tax laws. Hundreds of thousands of specialists and experts work on both sides who deal only with taxes. Taxes have become one of the main subjects of international disputes, often the main motivation for making the most important decisions in the financial policies of companies, and even the meaning and basis of the existence of some states.

The Tax Code of the Russian Federation implements the principle of taxation formulated back in the 18th century by A. Smith: “Every person must pay legally established taxes and fees. Legislation on taxes and fees is based on the recognition of the universality and equality of taxation. When establishing taxes, the actual ability of the taxpayer to payment of tax."

But the desire to avoid taxes is a peculiar reaction to any fiscal measures of the state. However, to some extent, this reaction seems natural, since it is due to the owner’s attempt to somehow protect his property, capital and income from any attacks, even from those sanctified by the Law. Protection of one's property, including from the state, is the strongest motivation in the activities of any person. Moreover, this motivation practically does not depend on the degree of his law-abidingness: negative emotions arise regardless of the will and desire of a person. To assume otherwise is to underestimate and deny existing reality.

As long as there is a state, as long as there is private property, the state will require financing from this property in the form of taxes (there are practically no other sufficient sources for this), and the owners of these sources, that is, taxpayers, will resist this by trying to reduce their tax burden. The taxpayer's desire to reduce contributions to the budget naturally provokes a response from the state. Just like the taxpayer, whose main desire is to preserve part of his property, which is subject to seizure by the state, the state is also forced to protect its financial interests and prevent tax evasion. Any attempts by taxpayers, one way or another, to reduce the tax burden are faced with quite active opposition from state fiscal and law enforcement agencies.

At the same time, the state needs to recognize the objectivity and inevitability of tax evasion as a socio-economic phenomenon and move from actions to combat taxpayers to regulating it within the framework of legislation.

Lately there has been a lot of talk about the need to reduce the tax burden on small businesses. The government has long been trying to prepare a new bill designed to lead to a real reduction in taxes collected. But in practice it doesn’t work yet. Therefore, entrepreneurs can only engage in tax planning themselves in order to minimize tax costs.

In this final qualifying work, the application of the simplified taxation system at the company ECS Company LLC was considered. This enterprise has chosen the object of taxation as “income minus expenses” at a rate of 15%. As the calculation of the single tax showed, the tax costs of the enterprise for the first quarter amounted to 45,844 rubles, which is 13.5% of the income received.

For enterprises engaged not in production and trade, but in the provision of services, it is much more profitable to use a simplified taxation system with the object of taxation being income. This was proven by example by calculating a single tax at a rate of 6% on income. Being subject to such taxation, the company would have to pay 55% less taxes - 20,455 rubles. This represents only 6% of the income received.

Therefore, as this analysis of the calculation of tax costs for the first quarter of 2009 showed, the enterprise needs to change the object of taxation. To do this, you need to write an application to the tax office, and from the new year you can use the object of taxation “income”.

When analyzing the work of an accountant, it was noticed that some of the calculations at the enterprise are carried out manually, for example, payroll. To solve this problem, the company was asked to change the outdated version of the program “1C: 6.0” to the more modern “1C: 7.7”, since this version of the program is adapted for accounting according to the new chart of accounts and accounting for income and expenses for tax accounting purposes.

It is also necessary to use all the capabilities of the “Salaries” module for the 1C program, this will allow you to fully automate the process of calculating wages and other accruals to employees of the enterprise, which will reduce the amount of work of the accountant and simplify the process of filling out the necessary primary documents.

It was also noted that the enterprise had no accounting policy for 2009. To do this, it was recommended to use the BukhSoft 2009 program, which automatically generates a complete package of documents included in the accounting policy:

- "Order on accounting policies for 2009";

- "Accounting Regulations for 2009";

- "Regulations on tax accounting for 2009";

Necessary applications to accounting policies.

Thus, based on the results of the topic under study, it was recommended to the management of the enterprise:

Develop and approve accounting policies for 2009;

To automate payments to employees of an enterprise, update the 1C program and use all its capabilities.

Adopt the taxation option in the new financial year to a simplified taxation system, fixing in the accounting policy the taxation option - 6% of income;

The adoption of these recommendations will allow management to fully automate the work of an accountant, which will reduce the likelihood of errors and eliminate unnecessary filling out of paperwork, will help the company strengthen its finances and complete the task of optimizing tax payments, without absolutely violating the tax code.

Regulations

1. Constitution of the Russian Federation of December 12, 1993. (as amended on December 30, 2006 N 6-FKZ) // Collection of legislation of the Russian Federation. – 2009. - N 4. - art. 445.

2. Civil Code of the Russian Federation Part I of November 30, 1994. No. 51-FZ (as amended on 02/05/2007 N 13-FZ) // Collection of legislation of the Russian Federation. – 1996. - N 5. - art. 410.

3. Tax Code of the Russian Federation: Tax Code: Parts 1 and 2: text with amendments and additions as of January 1, 2009. – M.: Eksmo, 2009. - 831 p.

4. Labor Code of the Russian Federation of December 30, 2001. No. 197-FZ (as amended on December 30, 2006 N 271-FZ) // Russian newspaper. – 2001. – December 31.

5. Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated May 16, 2006 N 16058/05 // Collection of legislation of the Russian Federation. – 2009. – N 4.

Educational and scientific literature

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11. Glushkov I.E. Accounting (tax, financial, management) accounting in a modern enterprise. - M.: Ekor-book, KnoRus, 2002. – 1200 p.

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Maintaining accounting records under the simplified tax system has been mandatory since 2013 (clause 1 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ). An exception is made for individual entrepreneurs (subclause 1, clause 2 of Law No. 402-FZ). Let's consider what forms of accounting are possible under the simplified tax system.

Accounting options under a simplified taxation system

Keeping accounting under the simplified tax system for companies became mandatory after the adoption of the new law on accounting. The same law established the possibility of using simplified methods of accounting for small businesses (SMB), which, for the most part, include firms operating under the simplified tax system.

Firms operating on a simplified basis, but not small enterprises, as well as “simplified” companies that have the risk of switching to OSNO, carry out accounting under the simplified tax system in full according to the rules of accounting legislation. This accounting option is also preferable for companies that work steadily on the simplified tax system, but use accounting data to obtain detailed information about the state of affairs in the organization and economic analysis of activities.

Options for conducting simplified accounting for small businesses are contained in 2 documents:

• Order of the Ministry of Finance of Russia dated December 21, 1998 No. 64n, indicating the possibility of organizing accounting (clause 21):
• without using property registers of a small enterprise (simple form);
• using registers of such accounting (register forms are given as appendices to the order);
• recommendations approved for use by the Ministry of Finance of the Russian Federation, developed by the IPB RF (protocol dated April 25, 2013 No. 4/13), offering such forms of accounting as (clause 8):
• complete, carried out through double entry using the accounting registers of SMP assets;
• abbreviated, in which accounting is carried out through double entry without using the accounting registers of SMP assets;
• simple, carried out without the use of double entry.

The accounting methods proposed by the IPB RF are characterized by certain features of the management methodology and are preferable for each of them for their own circle of small businesses:

• Full simplified accounting is carried out according to generally established accounting rules, but allowing for some simplifications (non-application of a number of accounting standards, reduction of the chart of accounts, simplified accounting registers, the possibility of correcting errors of previous years by the current year). It is preferable for SMEs conducting diversified activities that require recording of all its aspects, but allowing for the sufficiency of aggregated indicators for its assessment.
• Abbreviated simplified accounting is limited to keeping records in a ledger for recording facts of economic activity, which is a single table in which all events are reflected in double entry. This method is possible for small SMEs conducting monotonous activities with a small number of transactions that require the use of a very limited number of accounting accounts.
• Simple simplified accounting is also kept in the ledger of all facts of economic activity in the form of a table, but without the method of double entry. This method is only available for micro-enterprises.

For companies that have the right to simplified accounting, current legislation allows for the possibility of conducting it on a cash basis (clause 12 of PBU 9/99 and clause 18 of PBU 10/99).

However, there are no recommendations for its organization. Most likely, this is due to the fact that cash accounting does not meet the main task of accounting: to provide complete and reliable information about all the facts of the company’s economic activities. When applying the cash method in accounting, not only the real picture of the economic life of the organization is distorted, but also its financial statements. Therefore, it is still better to conduct accounting using the accrual method, and the cash method can only be recommended as a method of maintaining tax accounting. In particular, it is this method under the simplified tax system that paid income and expenses taken into account when calculating tax are reflected in the book of income and expenses, which, when simplified, is a mandatory tax register (Article 346.24 of the Tax Code of the Russian Federation).

Taking into account the fact that accounting is carried out in accordance with the procedure established by the current law on accounting and PBU, and tax accounting according to the rules of the Tax Code of the Russian Federation, accounting and tax accounting data will almost always differ. You can try to bring them as close as possible by choosing similar accounting methods. But at the same time, financial statements will always be compiled according to accounting data, and tax calculations will be done according to tax accounting data.

Not keeping accounting records according to established rules is risky. The current legislation provides for liability for this (clause 3 of article 120 of the Tax Code of the Russian Federation and article 15.11 of the Code of Administrative Offenses of the Russian Federation). Such violations, in particular, include the lack of accounting registers, the absence of primary records and systematic errors in filling out accounting registers.

Accounting policies and chart of accounts for the simplified tax system

The accounting policy under the simplified tax system is the same serious and detailed document that is drawn up by any organization working on the OSNO.

The chosen method of accounting and the features of its maintenance are necessarily fixed in the order on accounting policies.

Along with the organizational and technical aspects of accounting, the text of the order should reflect the choice:

• forms of accounting registers;
• accounting accounts used for accounting (working chart of accounts);
• forms of primary accounting documents;

For recommendations on preparing primary documents, see the material “Primary document: requirements for the form and the consequences of its violation” .

• accounting forms;
• methods of storing primary materials;
• document flow rules;
• use or non-use of PBU;
• boundaries between fixed assets and low-value property;
• creating reserves or abandoning them;
• the possibility or impossibility of accounting for losses from previous years.

The forms of simplified accounting registers must be provided as appendices to the order. For the full simplified accounting option, they will generally be similar to the balance sheets used in OSNO, but can combine information on related accounting accounts and require the formation of a consolidated checkerboard sheet in addition to them. The forms of simplified accounting registers recommended by the Ministry of Finance of Russia can be seen in the appendices to the protocol of the IPB of the Russian Federation dated April 25, 2013 No. 4/13 and the order of the Ministry of Finance of Russia dated December 21, 1998 No. 64n.

The consolidation of data on accounting accounts is based on a reduced chart of accounts, in which it is possible to reduce the number of accounts used by enlarging them. You can, for example, combine inventory accounting accounts (07, 10, 14, 15, 16) on account 10, cost accounting accounts (20, 23, 25, 26, 28, 29) on account 20, non-cash accounts (51 , 52, 55, 57) on account 51, accounts for settlements with counterparties (73, 75, 76, 79) on account 76. The decision on how the accounts will be combined must be reflected in the accounting policy. The working chart of accounts is a mandatory appendix to the text of the order.

In connection with the right granted to SMP to generate financial statements in a shortened version (only in two forms) and in aggregated indicators (with fewer lines in the forms), it is necessary to consolidate this right in the accounting policy.

Particular attention should be paid to the issues of storing primary accounting documents, which may be needed even by simplified companies that maintain accounting at the simplified tax system of 6% (income), in the event of a change in the taxation system.

Accounting under the simplified tax system should be organized in such a way that, if it is necessary to return to OSNO or switch from the simplified tax system “income” to the simplified tax system “income minus expenses,” it is possible to restore analytics using accounting data in accordance with the requirements of the relevant tax system with a minimum amount of labor costs.

Read about what else an accounting policy order should contain in the material “Form of order for approval of accounting policies” .

Accounting policy when simplified for the object “income minus expenses”

When drawing up an accounting policy according to the simplified tax system “income minus expenses”, the order must reflect all the features of accounting for its financial and economic activities. Particular attention should be paid to expense accounting issues, which are usually carefully checked by the tax authorities:.

Features of accounting policy under the simplified tax system “income” at a rate of 6%

Accounting for companies using the simplified tax system “income” is also mandatory, despite the fact that to calculate the amount of tax paid, only income and payment amounts are needed that can reduce the accrued tax.

How to keep records of individual entrepreneurs on the simplified tax system

Individual entrepreneurs have no obligation to keep accounting records (subclause 1, clause 2 of Law No. 402-FZ). This is further confirmed by letters from the Ministry of Finance of Russia dated May 20, 2015 No. 03-11-11/28947 and dated October 17, 2014 No. 03-11-11/52522. For them, only tax accounting is required, on the basis of which a declaration under the simplified tax system is filled out. If you want to keep accounting records, an individual entrepreneur can either organize it using one of the methods described above, or use some of his own methods.

Results

Keeping accounting records under the simplified tax system is mandatory only for legal entities. If the legal entity applying the simplified tax system is a small business, it has the opportunity to use a simplified method of accounting and generate reporting in a simplified form. The selected accounting methods, the applied chart of accounts, forms of documents, reporting, the procedure for storing documents and many other aspects of the organization and maintenance of accounting are developed by the organization independently and approved in the accounting policy.