Income from the main and additional activities. What is the profit, income and revenue of the enterprise? Total income for all types of activities carried out

Any entrepreneurial activity involves making a profit. To calculate the amount of the latter, the amount of income for all types of activities is taken into account. These incomes must be properly accounted for.

The income of each business entity, whether entity or individual entrepreneur are classified:

according to the conditions of admission;
according to the nature of the income.

It is customary to refer to income from core activities:

license fees of the owner of intellectual property;
royalties;
accounts receivable of counterparties;
income from the sale of products;
income from the provision of services and performance of work;
rent received by the enterprise from tenants.

Accounting for income is carried out in accordance with the rules specified in a particular organization. At the same time, it must comply with the requirements of current legislation. Competent work of an accountant allows you to take into account income from core activities and calculate profits, taxes and contributions correctly. Do you want to optimize accounting processes, obtain accounting quality assurance, conduct tax optimization? Outsourcing of accounting from the company "ProfBusinessAccounting" will be a rational solution.

In accounting, income data should be displayed accordingly. Accounting errors distort information about financial position affairs in the company. As a result, the effectiveness of management decisions made by management decreases.

Competent accounting of income and expenses allows you to control the financial situation, regulate cash flows. Who is responsible for bookkeeping? It can be a full-time, freelance accountant, outsourcer. Do you value your time and money, do not want close attention from the tax authorities, are you focused on business development? Bookkeeping outsourcing is what you need.

Practice shows that accounting errors most often occur in the process of calculating income. At this stage, it is important to distinguish between actual revenue from the sale of services, goods, rent and receivables.

As for the methods of accounting for income, there are several of them. Income can be considered:

according to the accumulation method (on the fact of a financial and economic transaction);
as the work progresses;
upon implementation;
upon the exchange of financial documents;
upon payment.

In accounting, income from core activities is displayed on accounts and subaccounts of groups 90 and 93. The final amounts of income in the format of absolute values are indicated in monetary units.

Is there a need to optimize accounting, restore it? Contact the professional specialists of the ProfBusinessAccounting company. We offer cooperation on favorable terms. Its format and cost for each client are selected individually.

Cooperation with a specialized company will allow you to optimize the cost of maintaining accounting, minimize tax risks. Competent, professional accounting of income will provide reliable information about the finances of a legal entity.

For many people, it remains not completely clear what is the profit of the enterprise and income. And if you delve into this topic, then a lot of clarifying terms pop up: gross profit, EBITDA, net profit.

It turns out that when publishing their figures, economists, accountants, and statisticians have in mind strictly defined meanings of each term. Such definitions are given in the state legislative documents, and their knowledge is mandatory for all reporting employees. But since the sphere of profitability and profitability is of interest to many non-professionals, it would be useful to understand the essence of the concepts under discussion.

What is revenue?

The most easily understood concept modern economy- revenue. Indeed, revenue is the funds received by an organization or private entrepreneur in payment for a product or service. It seems that everything is simple.

However, revenue has its own characteristics at the time of its recognition as such. In everyday life, revenue is understood as real money at the time the seller receives it - revenue is determined by payment. There is a name for this case: the cash method of accounting for revenue. That is, the company can give its goods to the buyer with a deferred payment, and until the money is credited to the current account, there will be no revenue. The downside of the cash method is the need to treat all advances received as revenue.

Another, more common method of accounting for revenue is usually used in large companies. This is an accrual method of accounting for revenue. That is, revenue is recognized as such already when the goods are transferred to the buyer or at the time of signing the act of services rendered, regardless of the actual date of receipt of money. In this case, advances for delivery are not considered revenue.

Revenue can be gross and net. Gross revenue is the total amount of money received for a product or service. Or the full cost of the barter agreement, if we are talking about barter transactions. This indicator is of little interest, since there are mandatory taxes and excises, as well as duties, which are directly included in the price of a product (service). Hence, they must be extracted from the buyer's payment and returned to the state.

So there is another indicator - net revenue. It characterizes the activity of the enterprise, regardless of the composition and size of taxes and excises included in the sale price. Net revenue is always indicated in one of the main reporting accounting documents- income statement.

What is income?

Income is the amount by which the capital of the enterprise grows. How can he even grow? One way is by making contributions by the owners of the enterprise, and the other is by its activities. After all, any enterprise is created with the sole purpose of generating income.

The classification of income and expenses is such an important matter that statesmen have devoted many documents to it. The most significant of them are tax code and PBU. The Regulations on Accounting “Income of Organizations” provide full explanations of the methods of formation and types of income of an enterprise.

Without delving into the intricacies of these monumental works, it can be noted that operating income is net sales proceeds. Revenues can be equal to revenue, but this is a rare case. Typically, an enterprise carries out a variety of activities, including different types of income.

In addition to income from direct statutory activities, the company may receive other income. For example, interest from the maintenance of own money on deposit or penalties collected from partners. These incomes are classified as other, but they also participate in the formation of the profit of the enterprise.

What is gross profit?

By summing the income received from various activities and reducing them by the costs associated with them, the gross profit is obtained. For example, the main activity for the sale of goods or services generates income, and the cost of these goods or services is an expense. The difference between them will give the gross profit for the main activity. The same approach applies to the determination of gross profit from other activities.

Interestingly, in trade, gross profit from the main activity is the difference between the selling price of goods and their cost. And for the industry, this indicator is more difficult to calculate, the cost includes many cost elements that are taken into account according to special rules.

Gross margin is a favorite indicator for comparing the performance of different businesses. In addition, you can determine the gross profit from various activities within the same enterprise and show the efficiency of the production of different goods. Gross profit is very popular with bank employees when calculating the creditworthiness of an enterprise. However, for the owners of the enterprise, another indicator is more important - net profit.

What is Net Income?

The result of all operations in the activities of the enterprise for a certain period is expressed by the indicator net profit. It is obtained by reducing gross profit by the sum of all costs paid out of it. Such costs are classified according to the rules specified in the laws. In general, this is income tax, fines that the company must pay, loan interest and other operating expenses.

Gross profit minus these expenses creates the base from which dividends are accrued to the owners (shareholders) of the enterprise.

It is the net profit that shows the final effect of the enterprise, which is displayed in the main accounting document of the accounting department - the balance sheet.

Other types of income - EBIT and EBITDA

The importance of state regulation in the formation of net profit is difficult to overestimate. In fact, the state sets the rules of the game, regulating the costs by which an enterprise has the right to reduce its profits until the tax is charged on it. These costs, as well as the amount of income tax, may differ by state or even by area within each country.

If an analysis of the activities of enterprises operating in different countries or under different taxation systems, then no conclusions can be drawn on the basis of net profit. Therefore, other types of profit are used for comparison: gross, or specially cleared. Cleared earnings include EBIT (earnings before taxes and interest) and EBITDA (earnings before depreciation, taxes and interest).

The first acquaintance with the main economic categories of the enterprise's work took place. Now you know what profit and income are and how revenue differs from them.

Total income

TOTAL INCOME

(total income) The taxpayer's income received by him from all sources. It is often referred to as statutory total income, which consists of income from sources based on current year income and income from other sources based on past years' income. This artificial concept is used in the calculation of personal income tax for this period.

Finance. Dictionary. 2nd ed. - M.: "INFRA-M", Publishing house "Ves Mir". Brian Butler, Brian Johnson, Graham Sidwell et al. Osadchaya I.M.. 2000 .

Total income

The taxpayer's income received by him from all sources. It is often referred to as statutory total income, which consists of income from sources based on current year income and income from other sources based on past years' income. This artificial concept is used when calculating personal income tax for a given period.

Terminological dictionary of banking and financial terms. 2011 .

See what "Total income" is in other dictionaries:

- (total income) The taxpayer's income received from all sources. It is often referred to as statutory total income, which consists of income received from sources based on current year income, and ... ... Glossary of business terms

Total income- Total sales and other income for a certain period. In the UK, the term "turnover" is used... Investment dictionary

The bank's total income from interest on loans. Dictionary of business terms. Akademik.ru. 2001 ... Glossary of business terms

Income in perspective- Total income after the specified period ... Investment dictionary

gross income- Calculated in monetary terms, the total annual income of the enterprise (firm), received as a result of the production and sale of products, goods, services. V.d. is defined as the difference between the cash proceeds from the sale of goods and material ... ... Technical Translator's Handbook

BANK INCOME, GROSS INTEREST- the total interest income of the bank on loans ...

INCOME OF THE POPULATION, CASH- the part of personal income remaining after the deduction of individual taxes (primarily income tax); the total monetary income that the population has, using it at its discretion. Cash income is also referred to as disposable income... Big Economic Dictionary

INCOME, GROSS- calculated in monetary terms, the total annual income of the enterprise (firm), received as a result of the production and sale of products, goods, services. V.d. is defined as the difference between the cash proceeds from the sale of goods and material ... ... Big accounting dictionary

annual income- The total return (total return) from investments for the year, including dividends or interest received and capital gains (or reductions), but excluding commissions and other transaction costs and taxes. Accumulated annual income (compound ... ... Financial and investment explanatory dictionary

net income- The total income of the company, which includes income, taking into account (minus) the costs of operations, depreciation, interest, taxes and other expenses ... Investment dictionary

1.1. For what period should income indicators be taken to determine proportions (clause 9, article 274 of the Tax Code of the Russian Federation)?

1.2. How to determine the proportions if the need for this arose not from the beginning of the calendar year (clause 9 of article 274 of the Tax Code of the Russian Federation)?

1.3. What indicators (“income minus expenses” or only “income”) should be used by diversified organizations (clause 9, article 274 of the Tax Code of the Russian Federation)?

1.4. Is it possible to determine the proportion in the total income for all types of activities, and not for specific activities (clause 9, article 274 of the Tax Code of the Russian Federation)?

1.1. For what period should income indicators be taken to determine proportions (clause 9, article 274 of the Tax Code of the Russian Federation)?

In accordance with paragraph 9 of Art. 274 of the Tax Code of the Russian Federation, expenses that cannot be divided by type of activity are determined in proportion to the share of the organization's income from activities subject to UTII in the organization's total income for all types of activity. At the same time, it is not specified for what period of time income indicators should be taken.

There are four points of view on this issue.

The first position is that the distribution of sums general expenses between different types of activities is carried out on a monthly basis based on the indicators of revenue (income) and expenses for the month. This position is confirmed in the letters of the Ministry of Finance, the Federal Tax Service, as well as the works of the authors.

According to the second point of view, the distribution of total costs between different types of activities should be carried out for the corresponding reporting period. The opinion is confirmed by the Letter of the Federal Tax Service of Russia.

The third position is that income, in proportion to which general expenses are distributed, is calculated for the reporting (tax) period on an accrual basis from the beginning of the year. It is confirmed by letters from the Ministry of Finance of Russia and author's consultations.

The fourth point of view is as follows: the taxpayer has the right to set the period independently, reflecting it in the accounting policy. This approach is confirmed by the Letter of the Ministry of Finance of Russia, as well as by the court decision and the author's advice.

See docs for details

Position 1. You need to take monthly income

Similar findings include:

Expert advice, 2007

Overview: New documents for an accountant. Issue dated February 16, 2007

Article: Distribution of expenses between types of activity (“Financial newspaper. Regional issue”, 2006, N 10)

The author believes that when distributing total expenses by type of activity, most organizations use special programs that implement a mechanism for distributing expenses per month. The use of this method, according to the author, is beneficial to taxpayers, but disputes with tax authorities are possible.

Position 2. It is necessary to use income indicators for each reporting period

Letter of the Federal Tax Service of Russia dated 07.07.2005 N 02-1-08 / 133@ “On the procedure for distributing expenses”

Position 3. It is necessary to use income indicators for the reporting (tax) period, calculated on an accrual basis from the beginning of the year

The financial department explains that a taxpayer applying both general and special taxation regimes (UTII, STS) must allocate expenses between activities for reporting periods on an accrual basis from the beginning of the year. At the same time, income, in proportion to which such distribution of expenses is carried out, is also calculated on an accrual basis from the beginning of the year.

Similar findings include:

Letter of the Ministry of Finance of Russia dated 10.01.2006 N 03-11-04 / 3/5

Letter of the Ministry of Finance of Russia dated September 16, 2005 N 03-03-04 / 1/206

A Practical Guide to Income Tax

Article: General regime and UTII: distribution of expenses and payment of taxes (“Tax accounting for an accountant”, 2007, N 2)

Article: Tax implications sale of fixed assets at UTII (“New in accounting and reporting”, 2006, N 20)

Article: Divide ... and sleep well (“New accounting”, 2006, N 5)

Article: Separate accounting when combining regimes (“Chief Accountant”. Appendix “Accounting in Medicine”, 2006, N 2)

Article: News from 04/06/2006 (“Enterprises Catering: accounting and taxation”, 2006, N 3-4)

Article: Separate accounting of expenses when combining the general taxation regime and the payment of UTII (“Single tax on imputed income: accounting and taxation”, 2006, N 4)

Expert advice, 2006

Expert advice, 2005

Expert advice, 2006

Article: Sometimes throwing away is more profitable than selling (“Small accounting”, 2006, N 3)

The author notes that since expenses for profit tax purposes should be taken into account on an accrual basis from the beginning of the year, then the organization should distribute them between types of activities (UTII and the general regime) throughout the year. It will not matter whether the activity is carried out regularly or it is of a one-time nature. Throughout the year, organizations will have to calculate (and recalculate) tax base on income tax and submit an income tax return to the IFTS.

Position 4. The taxpayer can determine the period

The finance department notes that the method of allocating the total costs of paying utilities, depreciation amounts of buildings and rent between activities subject to corporate income tax and activities subject to UTII, the taxpayer has the right to determine independently, reflecting it in the accounting policy.

Similar findings include:

A practical guide to UTII

1.2. How to determine the proportions if the need for this arose not from the beginning of the calendar year (clause 9 of article 274 of the Tax Code of the Russian Federation)?

In accordance with paragraph 7 of Art. 274 of the Tax Code of the Russian Federation, when determining the tax base, the profit subject to taxation is determined on an accrual basis from the beginning of the tax period. At the same time, paragraph 9 of this article states that the expenses of organizations, if they cannot be divided, are determined in proportion to the share of income from activities related to special treatment taxation, in the total income of the organization for all types of activities.

There are three points of view on this issue.

The official position is that the distribution of total expenses between different types of activities is carried out on a monthly basis based on the indicators of revenue (income) and expenses for the month.

At the same time, earlier the Ministry of Finance of Russia expressed the opinion that the total expenses are distributed between the types of activities for the reporting (tax) periods on an accrual basis from the beginning of the year. For this reason, incomes also had to be calculated from the beginning of the year on an accrual basis, and the fact that the beginning of the tax period may not coincide with the beginning of the calendar year does not matter.

There is no jurisprudence.

See docs for details

Position 1. It is necessary to determine the proportions based on the income for the corresponding month.

Letter of the Ministry of Finance of Russia of December 14, 2006 N 03-11-02 / 279

The financial department notes that when distributing total expenses between various types of activities, revenue indicators should be taken per month. At the same time, in order to calculate income tax, the amounts of expenses calculated at the end of the month are summed up on an accrual basis for the period from the beginning of the tax period to the reporting date.

Similar findings include:

Letter of the Federal Tax Service of Russia dated 01.23.2007 N SAE-6-02 / 31@ “On sending the Letter of the Ministry of Finance of Russia dated 12.14.2006 N 03-11-02 / 279” (together with Letter of the Ministry of Finance of Russia dated 12.14.2006 N 03-11- 02/279)

Letter of the Federal Tax Service of Russia dated 07.07.2005 N 02-1-08 / 133@ “On the procedure for distributing expenses”

The Federal Tax Service of Russia concluded that taxpayers who switched to monthly advance payments based on actual profits should allocate total expenses between different types of activities based on revenue (income) and expenses determined for the corresponding month.

Position 2. It is necessary to determine the proportions based on income calculated on an accrual basis from the beginning of the calendar year

Letter of the Ministry of Finance of Russia dated March 14, 2006 N 03-03-04 / 1/224

The financial department notes that a taxpayer carrying out activities taxed both in general and in a special order (UTII) must allocate expenses between types of activities for reporting periods on an accrual basis from the beginning of the year. At the same time, income, in proportion to which such distribution of expenses is carried out, is also calculated on an accrual basis from the beginning of the year.

Similar findings include:

Letter of the Ministry of Finance of Russia dated 25.08.2005 N 03-11-04 / 3/65

Letter of the Ministry of Finance of Russia dated April 28, 2004 N 04-03-1 / 59 “On the distribution of general business expenses”

Letter of the Ministry of Finance of Russia dated February 17, 2006 N 03-11-05 / 48

The financial department explains that if the need to determine the proportions appeared only in December, they still need to be calculated based on income indicators by type of activity for the whole year.

Similar findings include:

Expert advice, 2006

Position 3. Proportions should be determined based on income for the quarter

Letter of the Federal Tax Service of Russia dated 07.07.2005 N 02-1-08 / 133@ “On the procedure for distributing expenses”

The tax department notes that the distribution of expenses between various types of activities is carried out on the basis of indicators of revenue (income) and expenses determined for the corresponding quarter (month - for taxpayers who have switched to calculating monthly advance payments based on the actual profit received).

Expert advice, 2006

The author believes that if an organization begins to carry out two types of activities that fall under different taxation regimes, not from the beginning of the calendar year, then it is necessary to distribute the total costs on an accrual basis starting from the beginning of the corresponding quarter (and not from the beginning of the year). Otherwise, the amount of expenses accepted as a reduction in income when calculating income tax will be unlawfully overestimated.

1.3. What indicators (“income minus expenses” or only “income”) should be used by diversified organizations (clause 9, article 274 of the Tax Code of the Russian Federation)?

In accordance with paragraph 9 of Art. 274 of the Tax Code of the Russian Federation, the expenses of organizations engaged in activities taxed both in general and in a special order, if it is impossible to attribute them to specific activities, are determined in proportion to the share of the organization's income from activities related to the special taxation regime in the total income for all types of activities.

According to the official position, general expenses that are not related to specific types of activities are distributed proportionally based on indicators of revenue (income) and expenses.

At the same time, there are earlier letters from the Ministry of Finance of Russia, which indicate that the proportional distribution of such expenses should be carried out only from income indicators. There are examples of court decisions confirming this approach. The authors share the same opinion.

See docs for details

Position 1. Distribution of expenses from indicators of revenue (income) and expense

Letter of the Ministry of Finance of Russia of December 14, 2006 N 03-11-02 / 279

The financial department notes that the distribution of the amounts of total expenses between various types of activities is carried out on a monthly basis based on the indicators of revenue (income) and expenses for the month.

Similar findings include:

Letter of the Federal Tax Service of Russia dated 07.07.2005 N 02-1-08 / 133@ “On the procedure for distributing expenses”

The tax department notes that the costs between different types of activities are distributed based on the indicators of revenue (income) and expenses determined for the corresponding taxable period.

Similar findings include:

Letter of the Federal Tax Service of Russia dated December 28, 2004 N 02-5-11 / 178@ “On the procedure for distributing expenses”

Position 2. Distribution of expenses from income indicators

Letter of the Ministry of Finance of Russia dated 04.10.2006 N 03-11-04 / 3/430

The Finance Department notes that multidisciplinary organizations should use income measures when attributing total expenses to certain types of activities.

Similar findings include:

Letter of the Ministry of Finance of Russia dated 05.12.2005 N 03-11-02 / 76

Decree of the Federal Antimonopoly Service of the Urals District dated December 21, 2006 N F09-11309/06-C7 in case N A76-9493/06

Article: An enterprise combines traditional taxation and payment of UTII: recommendations for separate accounting (“Topical issues accounting and taxation”, 2006, N 15)

Interview: Calculation of corporate income tax: hotline(“Russian tax courier”, 2006, N 20)

Article: Accounting for temporary differences when combining the general taxation regime and UTII (“Financial newspaper. Regional issue”, 2006, N 34)

Interview: A single tax on imputed income (“Accounting. Taxes. Law”, 2006, N 29)

Article: Distribution of expenses between types of activity (“Financial newspaper. Regional issue”, 2006, N 10)

Letter of the Ministry of Finance of Russia dated September 16, 2005 N 03-03-04 / 1/206

The financial department made the following conclusion: the amount of expenses related to activities subject to UTII is determined in proportion to the share of income from this type of activity in the total income of the organization for all types of activities, which includes income from the sale of goods (works, services) and property rights and non-operating income.

Resolution of the Federal Antimonopoly Service of the North-Western District of April 17, 2006 in case N A26-10035 / 2005-25

The court indicated that in paragraph 9 of Art. 274 of the Tax Code of the Russian Federation, the legislator used the term “income”, and not “profit tax base”. There is also no clause that income is taken into account taking into account expenses.

Article: Features of the implementation of several types of activities (“Gambling business: accounting and taxation”, 2006, N 5)

The author explains that the distribution of total expenses based not on revenue, but on income reduced by expenses, contradicts the Tax Code of the Russian Federation and increases the tax base for income tax for organizations that additionally pay tax on the gambling business.

1.4. Is it possible to determine the proportion in the total income for all types of activities, and not for specific activities (clause 9, article 274 of the Tax Code of the Russian Federation)?

In accordance with paragraph 9 of Art. 274 of the Tax Code of the Russian Federation, taxpayers who simultaneously carry out activities subject to UTII and in the general manner are required to keep separate records of income and expenses for such activities. At the same time, total expenses are determined in proportion to the share of the organization's income from activities subject to UTII in the organization's total income for all types of activities.

There is no official position.

There are examples of court decisions that indicate that the requirement of the inspection to distribute general expenses in proportion to the share of the organization's income from activities subject to UTII, not in the organization's total income for all types of activities, but in income for certain types of activities is unlawful.

See docs for details

Decree of the Federal Antimonopoly Service of the Ural District dated April 17, 2006 N F09-1976 / 06-C2 in case N A30-2405 / 05

The court pointed out that an organization that produces goods and sells them through its stores (general taxation regime), as well as selling purchased goods (UTII) in these stores, has the right to determine the proportions in the total income for all types of activities carried out, and not only for income from store activities.

Similar findings include:

Decree of the Federal Antimonopoly Service of the Urals District of 03.05.2005 N Ф09-1261 / 05-AK

SEPARATE ACCOUNTING DURING IMPLEMENTATION

ACTIVITIES TAXED TO UTII

2.1. Can a taxpayer independently choose the method of allocating total expenses by type of activity (clause 9, article 274 of the Tax Code of the Russian Federation)?

2.2. Is it possible to distribute the total costs of maintaining the premises in proportion to the area allocated for each activity (clause 9, article 274 of the Tax Code of the Russian Federation)?

2.3. Should an organization paying only UTII pay income tax on bank interest (clause 9, article 274 of the Tax Code of the Russian Federation)?

2.4. Should an organization that pays only UTII pay income tax on the amount of insurance compensation (clause 9, article 274 of the Tax Code of the Russian Federation)?

2.1. Can a taxpayer independently choose the method of allocating total expenses by type of activity (clause 9, article 274 of the Tax Code of the Russian Federation)?

In accordance with paragraph 9 of Art. 274 of the Tax Code of the Russian Federation, taxpayers who simultaneously carry out activities taxed both in general and in a special manner are required to keep separate records of income and expenses for such activities. At the same time, the procedure for maintaining such accounting is not established in the Tax Code of the Russian Federation.

See docs for details

Letter of the Ministry of Finance of Russia dated 04.10.2006 N 03-11-04 / 3/431

The Finance Department notes that the method of allocating total utility costs, building depreciation and rents between corporate taxable activities and taxable single tax on imputed income, the taxpayer has the right to determine independently, reflecting it in the accounting policy.

Similar findings include:

Expert advice, 2007

Letter of the Federal Tax Service of Russia for the Moscow Region dated July 21, 2005 N 22-19-i / 0129 “On a single tax on imputed income for certain types of activities”

The Federal Tax Service of Russia for the Moscow Region concluded that, in particular, the following are subject to distribution between types of activity: general running costs; selling expenses; value added tax paid to suppliers in order to determine the amount of tax to be deducted; the value of property in order to determine the tax base for corporate property tax. At the same time, the procedure for maintaining separate accounting is not currently regulated and is approved in the accounting policy of the enterprise for tax purposes.

Similar findings include:

Letter of the Federal Tax Service of Russia for the Moscow Region dated December 10, 2004 N 04-23 / 27956 “On the taxation system in the form of a single tax on imputed income”

Resolution of the Federal Antimonopoly Service of the North-Western District of 07/05/2011 in case N A42-5489 / 2010

The court pointed out that the legislation on taxes and fees does not define the procedure for maintaining separate accounting and it can be understood as any reasonable methodology enshrined in the accounting policy of the organization, which allows you to reliably determine the necessary indicators.

Decree of the FAS of the West Siberian District of December 14, 2006 N F04-8258 / 2006 (29252-A45-7) in case N A45-12396 / 06-12 / 396

The court pointed out that, since the Tax Code of the Russian Federation does not establish a single procedure for calculating proportions, the taxpayer has the right to choose and fix by appropriate order his own methodology for attributing total expenses by type of activity and this will not contradict the provisions of Art. 274 of the Tax Code of the Russian Federation.

A practical guide to UTII

Article: Separate accounting when combining modes (“Chief Accountant”. Appendix “Accounting in trade”, 2006, N 2)

The author noted that the choice of the method of distribution of expenses remains with the taxpayer. Therefore, a company can fix in its accounting policy such a period of distribution of expenses as a month, two months, a quarter, etc.

2.2. Is it possible to distribute the total costs of maintaining the premises in proportion to the area allocated for each activity (clause 9, article 274 of the Tax Code of the Russian Federation)?

In accordance with paragraph 9 of Art. 274 of the Tax Code of the Russian Federation, taxpayers who simultaneously carry out activities taxed in a different manner are required to keep separate records of income and expenses for this activity. At the same time, the procedure for maintaining such accounting is not established by the Tax Code of the Russian Federation.

There are two points of view on this issue.

The official position is that the taxpayer has the right to set independently the methods of attributing the total costs of paying utility bills, depreciation amounts of buildings and rent to specific activities, reflecting them in the accounting policy. Therefore, the determination of proportions based on the size of the area of the premises does not contradict the current legislation. Eat judgment and the work of the author, confirming this approach.

At the same time, there is an example of a court decision and expert advice, in which it was concluded that when attributing general expenses to types of activity, one should proceed only from the income received, since no other methods are provided for in the Tax Code of the Russian Federation.

See docs for details

Position 1. Total costs can be distributed in proportion to the area

Letter of the Ministry of Finance of Russia dated 04.10.2006 N 03-11-04 / 3/431

The financial department notes that the taxpayer has the right to establish methods for attributing the total costs of paying utility bills, the amount of depreciation of buildings and rent to specific activities, reflecting them in the accounting policy. Therefore, the determination of proportions based on the size of the area of the premises does not contradict the current legislation.

Similar findings include:

Article: Commentary on the Letter of the Ministry of Finance of Russia of 04.10.2006 N 03-11-04/3/430 “How to allocate expenses under a “mixed” taxation system” and Letter of the Ministry of Finance of Russia of 04.10.2006 N 03-11-04/3/431 “Distribution of expenses under a “mixed” taxation system within the framework of accounting policy firms” (“ Regulations for an accountant”, 2006, N 22)

Decree of the Federal Antimonopoly Service of the Volga District dated 02.10.2008 in case N A72-362 / 08-12 / 10

The court pointed out that the taxpayer gave examples of two acceptable ways of distributing costs: 1) in proportion to the energy intensity of the equipment; 2) in proportion to the occupied areas.

Position 2. Total costs cannot be distributed in proportion to the area

Decree of the Federal Antimonopoly Service of the West Siberian District of April 27, 2005 N F04-1566 / 2005 (9766-A27-37)

The court pointed out that the distribution of the company's expenses between different types of activities based on the sales area is erroneous. Considering that the methods for distributing expenses according to various criteria have not been established, it is legitimate to distribute expenses in proportion to the amount of revenue received from each type of activity.

Expert advice, 2006

The author concluded that the Tax Code of the Russian Federation provides for only one way of attributing total expenses to various types of activities - based on the profit received. The taxpayer is not entitled to use another method.

2.3. Should an organization paying only UTII pay income tax on bank interest (clause 9, article 274 of the Tax Code of the Russian Federation)?

There are two points of view on this issue.

The official position, expressed in the Letter of the Ministry of Finance of Russia, is that if an organization carries out activities that are taxed exclusively by UTII, and the amounts received relate to this activity, then the tax base for profit does not arise.

At the same time, the Federal Tax Service of Russia in its Letter concludes that the interest received does not relate to activities subject to UTII, therefore, these amounts are subject to inclusion in the income tax base. The author supports this approach.

There is no jurisprudence.

See docs for details

Position 1. Bank interest is not included in the profit base

Letter of the Ministry of Finance of Russia dated November 27, 2006 N 03-11-04 / 3/506

The financial department notes that if the taxpayer carries out activities taxed only by UTII, and the income received in the form of interest under agreements bank deposit(deposit, etc.) relate to this activity, then the tax base for profit does not arise.

Similar findings include:

Expert advice, 2007

Expert advice, 2006

Expert advice, 2003

Position 2. Bank interest is included in the profit base

Letter of the Federal Tax Service of Russia dated March 24, 2011 N KE-4-3 / 4649@

It is clarified that interest cannot be considered as income from the implementation of activities transferred to UTII. Consequently, the specified non-operating income is included in the income tax base based on separate accounting data.

Similar findings include:

Expert advice, 2004

2.4. Should an organization that pays only UTII pay income tax on the amount of insurance compensation (clause 9, article 274 of the Tax Code of the Russian Federation)?

In accordance with paragraph 9 of Art. 274 of the Tax Code of the Russian Federation, when calculating the tax base, the amounts related to activities subject to a single tax on imputed income are not taken into account as part of the taxpayer's income.

The official position is that if an organization carries out activities that are taxed exclusively by UTII, and received insurance compensation associated with this activity, the tax base for income tax does not arise. The authors share the same opinion.

There is no jurisprudence.

See docs for details

Letter of the Ministry of Finance of Russia dated 01.12.2006 N 03-11-04 / 3/520

The financial department notes that if an organization carrying out activities subject to UTII receives insurance compensation that is associated with this activity, then such income cannot be recognized as income from another type of entrepreneurial activity. Therefore, the organization in this case should not calculate income tax.

Similar findings include:

Expert advice, 2007

Expert advice, 2006

Expert advice, 2005

Letter N 22-19-I / 0593 of the Federal Tax Service of Russia for the Moscow Region dated December 25, 2006 “On accounting for the costs of motor third party liability insurance and voluntary insurance vehicles when using the simplified tax system and paying UTII”

The Federal Tax Service of Russia for the Moscow Region notes that the receipt of an insurance payment in compensation for damage caused to a car that is used by an organization in activities transferred to the payment of UTII cannot be recognized as income from another type of business activity if the organization does not carry out other types of activity. Consequently, the fact of receiving the amounts of compensation for damage under the OSAGO or motor hull agreement (transferred both to the current account of the taxpayer and to the account of the car service of the insurance company, bypassing the taxpayer's account) cannot serve as a basis for applying other taxation regimes by the LLC.

SEPARATE ACCOUNTING IN THE GAMBLING BUSINESS

3.1. Is it necessary to pay income tax on income received by the organizer of a gambling establishment from the sale of slot machines (clause 9, article 274 of the Tax Code of the Russian Federation)?

3.2. Is it necessary to pay income tax on the cost of services for servicing slot machines received free of charge by a gambling organization (clause 9, article 274 of the Tax Code of the Russian Federation)?

3.3. Is it necessary to pay income tax on the exchange rate difference that a gambling organization has received from the founder? borrowed funds(Clause 9, Article 274 of the Tax Code of the Russian Federation)?

According to the official position, this activity does not belong to the gambling business. Consequently, such income increases the tax base. At the same time, the taxpayer has the right to reduce the income from the sale by the residual value of the gaming machine, determined in accordance with paragraph 1 of Art. 257 of the Tax Code of the Russian Federation. Some authors are of the same opinion.

There is no jurisprudence.

See docs for details

Letter of the Ministry of Finance of Russia dated 19.08.2005 N 03-03-04 / 1/175

The financial department notes that the sale of a slot machine is not an activity related to the gambling business (the definition of the gambling business is contained in Article 364 of the Tax Code of the Russian Federation). Therefore, income from such sale should be subject to income tax in the general manner.

Similar findings include:

Letter of the Ministry of Finance of Russia 30.03.2005 N 03-03-01-02/96

Letter of the Federal Tax Service of Russia for Moscow dated 09.08.2005 N 20-08/56874 “On accounting for losses from the sale of depreciable property by a gambling business organization when calculating income tax”

Article: Slot machine: accounting and taxation features (“Gambling business: accounting and taxation”, 2006, N 1)

Expert advice, 2005

In accordance with paragraph 9 of Art. 274 of the Tax Code of the Russian Federation, when calculating the tax base, income and expenses related to the gambling business are not taken into account as income and expenses of the taxpayer.

There is no official position.

There is an example of a court decision in which it was concluded that the activity of servicing a slot machine hall belongs to the gambling business and does not increase the tax base for income tax.

See docs for details

Decree of the Federal Antimonopoly Service of the Moscow District of 01.01.2006 N KA-A40 / 13287-05

The court pointed out that the income in the form of the cost of services rendered free of charge for servicing the slot machine hall is related to the gambling business, therefore, it is not included in the tax base for income tax.

3.3. Is it necessary to pay income tax on the exchange rate difference that has arisen for a gambling business organization on borrowed funds received from the founder (clause 9 of article 274 of the Tax Code of the Russian Federation)?

The official position, expressed in the Letter of the Federal Tax Service of Russia for Moscow, is that if these incomes are fully attributed to the gambling business, then the tax base does not increase. The authors share the same opinion.

There is no jurisprudence.

See docs for details

Letter of the Federal Tax Service of Russia for Moscow dated September 8, 2005 N 20-12 / 64161

It is clarified that if the exchange rate difference is entirely attributable to the gambling business, the tax base for profits does not increase. Otherwise, these incomes are taxed in the general manner, since Ch. 25 of the Tax Code of the Russian Federation does not contain a mechanism for distributing non-operating income by type of activity.

Similar findings include:

Expert advice, 2006

ADJUSTMENT OF THE TAX BASE

4.1. Should tax office to reduce the base for income tax when additional taxes are charged during an on-site audit (Article 247, paragraph 1, paragraph 1, Article 264 and Article 274 of the Tax Code of the Russian Federation)?

4.2. Should the tax inspectorate, refusing to recognize expenses as part of a certain type of expenses, check the possibility of their accounting on other grounds (Articles 252, 274 of the Tax Code of the Russian Federation)?

4.3. Should the tax inspectorate, when calculating additional income, take into account the expenses incurred (Articles 252, 274 of the Tax Code of the Russian Federation)?

4.1. Should the tax inspectorate reduce the base for income tax when additional taxes are charged during an on-site audit (Article 247, pp. 1 p. 1 art. 264 and Art. 274 of the Tax Code of the Russian Federation)?

The Tax Code of the Russian Federation does not contain clarifications on this issue.

There are two points of view on this issue.

There is no official position.

There are judicial acts, including the Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation, according to which the inspection must reduce the tax base for profits by the amount of taxes additionally assessed during the on-site audit. The authors adhere to a similar point of view.

At the same time, there are court decisions that concluded the following: the non-inclusion of additional taxes by the tax authority in expenses does not deprive the taxpayer of the right to file an amended declaration.

See docs for details

Position 1. The tax inspectorate must recalculate the tax base for income tax when additional taxes are charged during an on-site audit

The Presidium of the Supreme Arbitration Court of the Russian Federation, sending the case for a new consideration, indicated that tax authority, having charged additional UST, was obliged to reduce the tax base for income tax by this amount. The basis is paragraphs. 1 p. 1 art. 264, paras. 1 p. 7 art. 272 of the Tax Code of the Russian Federation.

Resolution of the Federal Antimonopoly Service of the North-Western District of 02.08.2012 in case N A26-7013 / 2011

The court pointed out that in the course of checking specific tax periods, the inspectorate is obliged not only to charge additional unpaid taxes, but also to take into account all the identified indicators that affect their calculation. The amount of the additional tax must correspond to the actual tax obligations of the taxpayer. This means that the tax authority must establish the final tax liability of the taxpayer, taking into account all the arrears and overpayments he has.

Resolution of the Federal Antimonopoly Service of the North-Western District of February 21, 2012 in case N A05-6272 / 2011

The court pointed out that when taxing the income of the inspectorate, additional taxes should be taken into account so that the amount of the arrears corresponds to the actual tax liability of the taxpayer.

Decree of the Federal Antimonopoly Service of the Moscow District dated May 17, 2011 N KA-A40 / 3833-11 in case N A40-35658 / 10-4-154

The court found that the inspection during the on-site visit tax audit did not include the amount of accrued taxes in expenses when calculating income tax. The court rejected the tax authority's argument that the taxpayer is obliged to independently amend the income tax return, since the amount of additional income tax accrued based on the results of the audit must correspond to the taxpayer's actual tax obligations.

Similar findings include:

Decree of the Federal Antimonopoly Service of the Volga-Vyatka District dated July 10, 2009 in case N A29-7595 / 2008

Decree of the Federal Antimonopoly Service of the Volga-Vyatka District dated October 31, 2008 in case N A29-1907 / 2008

Decree of the Federal Antimonopoly Service of the Volga-Vyatka District of September 23, 2008 in case N A82-10217 / 2007-99

Decree of the Federal Antimonopoly Service of the Volga-Vyatka District dated 06.06.2008 in case N A31-436 / 2008-26

Decree of the Federal Antimonopoly Service of the East Siberian District of 05.06.2009 N A74-1937 / 08-F02-2431 / 09, A74-1937 / 08-F02-2433 / 09 in case N A74-1937 / 08

Decree of the Federal Antimonopoly Service of the Far Eastern District dated September 27, 2011 N F03-4586/2011 in case N A59-4616/2010

Decree of the Federal Antimonopoly Service of the West Siberian District of August 20, 2009 N F04-4943 / 2009 (12827-A46-37) in case N A46-19819 / 2008

Decree of the Federal Antimonopoly Service of the Moscow District dated June 27, 2011 N KA-A40 / 6029-11 in case N A40-55988 / 10-142-307

Decree of the Federal Antimonopoly Service of the Volga District dated October 21, 2010 in case N A49-442 / 2010

Decree of the Federal Antimonopoly Service of the North-Western District of January 17, 2008 in case N A26-3723 / 2007

Decree of the Federal Antimonopoly Service of the Urals District of April 27, 2011 N F09-2353 / 11-C3 in case N A60-27365 / 2010-C8

Decree of the Federal Antimonopoly Service of the Ural District dated May 25, 2010 N F09-3761 / 10-C3 in case N A76-27576 / 2008-41-773 / 44

Decree of the Federal Antimonopoly Service of the Ural District dated September 30, 2009 N F09-7348 / 09-C3 in case N A71-13356 / 2008-A28

Decree of the Federal Antimonopoly Service of the Urals District dated June 10, 2009 N F09-3778 / 09-C3 in case N A07-8666 / 2008-A-SLA

Decree of the Federal Antimonopoly Service of the Central District dated August 30, 2010 in case N A35-2630 / 09-C21

Expert advice, 2009

Decree of the Federal Antimonopoly Service of the Volga District dated November 15, 2012 in case N A65-31510 / 2011

The court pointed out that the inspectorate, having additionally assessed the tax on the property of organizations, should have reduced the base for income tax by the additionally assessed amounts of this tax. At the same time, the court rejected the inspectorate's argument that the taxpayer has the right to independently include the additionally assessed property tax in expenses, recalculate the tax base and the amount of income tax, and amend the declaration. The amount of tax additionally accrued based on the results of the audit must correspond to the actual tax obligations of the company.

Similar findings include:

Resolution of the FAS of the East Siberian District of 06/01/2012 in case N A33-18925 / 2010

Decree of the Federal Antimonopoly Service of the West Siberian District of 08/09/2011 in case N A27-14687 / 2010

The court came to the conclusion that the inspectorate unreasonably did not take into account, when determining income tax payable, the amount of additional accrued land tax. When conducting an on-site inspection, the inspectorate must establish the actual tax obligations of the person being inspected, and determine the additionally assessed tax, taking into account all the provisions of Ch. 25 of the Tax Code of the Russian Federation.

Decree of the Federal Antimonopoly Service of the Ural District dated July 5, 2010 N F09-5003 / 10-C3 in case N A60-57610 / 2009-C10

The court invalidated the decision of the inspectorate regarding the accrual of income tax, calculated without taking into account the additionally assessed land tax and property tax. He noted that the amount of additional income tax accrued by the inspectorate based on the results of the audit should correspond to the actual tax obligations of the taxpayer.

Decree of the Federal Antimonopoly Service of the Moscow District dated July 23, 2009 N KA-A40 / 7049-09 in case N A40-43834 / 08-140-136

The court pointed out that the inspection, in violation of paragraphs. 1 p. 1 art. 264 and Art. 274 of the Tax Code of the Russian Federation did not take into account additional taxes in the tax base. He rejected the arguments of the tax authority on the right of the taxpayer to file revised tax returns, since the disputed actions resulted in an excessive additional charge of income tax in the absence of an obligation to calculate tax on the disputed amount.

Resolution of the Federal Antimonopoly Service of the East Siberian District dated 07.07.2011 in case No. A58-2974/2010

The court pointed out that the inspectorate, by calculating income tax based on the results of an on-site inspection only from income and without taking into account expenses, violated the provisions of paragraph 1 of Art. 274, Art. 247 of the Tax Code of the Russian Federation, since the income received, reduced by the amount of expenses incurred, is recognized as profit. At the same time, failure to submit revised tax returns does not release the tax authority from the obligation to take into account additional taxes when determining the income tax base.

Decree of the Federal Antimonopoly Service of the Moscow District dated April 3, 2009 N KA-A40 / 2357-09 in case N A40-32558 / 08-139-108

The court found that in the course of an on-site tax audit, the inspectorate assessed additional property tax to the company, transport tax and UST, while not taking into account the disputed amount when calculating income tax. The court rejected the tax authority's arguments that it had no obligation to recalculate the taxpayer's expenses, since by calculating income tax only from income and excluding expenses, the inspectorate violated the provisions of paragraph 1 of Art. 274 and Art. 247 of the Tax Code of the Russian Federation.

Decree of the Federal Antimonopoly Service of the Ural District dated April 21, 2008 N F09-2606 / 08-C2 in case N A07-10814 / 07

The court found that when making a decision regarding income tax, other expenses by the tax authority did not include the amounts of taxes additionally assessed during the tax audit. Meanwhile, when conducting a tax audit, the inspectorate is obliged to correctly determine the tax payable to the budget, including the tax to be reduced over the tax period. Otherwise, the decision on additional accrual, as well as on the application of a tax sanction, will not be reliable.

Overview: New documents for an accountant. Issue dated 20.02.2008

According to the author, the inspectorate, which accrued additional taxes based on the results of the audit, should independently reduce the tax base for profit by these amounts. In this case, the taxpayer does not need to submit an amended declaration.

Article: How to correct the mistakes of the past (“Tax Disputes”, 2007, N 7)

The author believes that if the audit is carried out for several taxes, then the additional charge, for example, UST or property tax automatically leads to an adjustment (reduction) in the amount of income tax payable for the audited period. If no income tax adjustment has been made, the taxpayer may declare that it is necessary at the stage of consideration of objections. If the tax authority did not take into account the wishes of the taxpayer and did not reflect the above data in its decision, the taxpayer has the right to submit an updated tax return, and upon receipt of a refusal to appeal against it in the manner prescribed by Ch. 24 APC RF.

Position 2. The tax inspectorate should not recalculate the tax base for income tax when additional taxes are charged during an on-site audit. The taxpayer has the right to file an amended tax return

Decree of the Federal Antimonopoly Service of the Far Eastern District dated January 25, 2013 N Ф03-5923/2012 in case N А51-4990/2012

The court pointed out that when assessing additional income tax, the inspectorate lawfully did not take into account the additional accrued UST as part of the expenses. The court came to this conclusion, since during the on-site audit, unlawful actions of the taxpayer were established, which led to an underestimation of the base for this tax. In this case, the taxpayer has the right to file an amended declaration, while paragraphs. 1 p. 1 art. 264 of the Tax Code of the Russian Federation, which allows the amount of taxes paid to be taken into account in expenses, is not subject to application.

Resolution of the Federal Antimonopoly Service of the East Siberian District of 08/05/2009 in case N A78-2924 / 08

The court rejected the argument that the inspectorate did not adjust the amount of income tax when additionally accruing the UST, since the taxpayer did not provide evidence of self-declaration and actual payment of the UST. At the same time, the court noted that in such a situation, the taxpayer has the right to file an amended declaration.

Decree of the Federal Antimonopoly Service of the West Siberian District dated April 15, 2009 N F04-2241 / 2009 (4678-A27-26) in case N A27-7073 / 2008-6

The court pointed out that the non-inclusion by the tax authority of the additional accrued UST and property tax in expenses when calculating income tax does not deprive the taxpayer of the right to file an amended tax return.

There is no official position.

There is a court decision, according to which, in such a situation, the tax authority must check the possibility of accounting disputed expenses on other grounds.

See docs for details

Decree of the FAS of the East Siberian District of October 13, 2009 in case N A33-15318 / 07

The court pointed out that when exercising control over the correct calculation and payment of taxes, the inspectorate is obliged to establish the actual tax obligations of the payer. Therefore, the court recognized as unlawful the exclusion by the inspectorate from the expenses of documented costs erroneously attributed to advertising, without checking the possibility of their accounting on other grounds provided for in Art. 264 of the Tax Code of the Russian Federation.

4.3. Should the tax inspectorate, when calculating additional income, take into account the expenses incurred (Articles 252, 274 of the Tax Code of the Russian Federation)?

According to Art. 30 of the Tax Code of the Russian Federation, tax authorities control the correctness of the calculation, completeness and timeliness of payment (transfer) of taxes in budget system RF.

There is no official position.

There are judicial acts, including the Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation, according to which, when additionally accruing income in order to determine the actual tax obligations of the taxpayer, it is necessary to take into account the expenses incurred.

See docs for details

Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of July 6, 2010 N 17152/09 in case N A29-5718/2008

The Presidium of the Supreme Arbitration Court of the Russian Federation, sending the case for a new consideration, indicated that the inspection, having charged additional income tax due to the imputation of income to the company, in violation of the provisions of Art. Art. 41, 247 of the Tax Code of the Russian Federation did not determine the amount of expenses. The court pointed out that the additional charge of income tax cannot be made without taking into account expenses.

Decree of the Federal Antimonopoly Service of the West Siberian District dated October 29, 2013 in case N A03-13528 / 2012

The court found that the tax authority, when conducting an on-site audit, included in non-operating income the interest not accrued by the taxpayer on loan agreements, but did not take into account all the expenses incurred by the latter.

The court indicated that the tax authority had to determine the tax base as a whole for all business transactions and on the basis of primary documents.

Resolution of the Federal Antimonopoly Service of the Central District of September 29, 2011 in case N A68-10089 / 2009

The court pointed out that when determining the amount of tax by calculation, the tax authority had the opportunity to determine not only the income of the taxpayer, but also the expenses necessary to obtain such income, in accordance with paragraphs. 7 p. 1 art. 31 of the Tax Code of the Russian Federation. Thus, the actual size of the taxpayer's obligation to the budget is not defined.

Similar findings include:

Decree of the Federal Antimonopoly Service of the Moscow District dated May 17, 2011 N KA-A40 / 4226-11 in case N A40-95455 / 10-13-456

Decree of the Federal Antimonopoly Service of the West Siberian District dated January 24, 2011 in case N A45-6328 / 2010

The court pointed out that the inspection erroneously charged income tax only on the amount of income from the rental of property, without taking into account the expenses incurred. Submitted by the organization source documents confirm the expenses incurred and must be taken into account by the tax authority when determining tax liabilities.

Decree of the Federal Antimonopoly Service of the Volga District of August 18, 2011 in case N A55-38331 / 2009

The court found that the tax inspectorate reclassified the operation of a loan issued by promissory notes into an operation for the sale valuable papers. The court noted that the tax authority had to take into account not only the income from the sale, but also the costs associated with the purchase of bills. The court also rejected the inspectorate's reference to the possibility of the taxpayer submitting an updated declaration, since the tax authority reclassified transactions and, therefore, was obliged to take into account both the income resulting from such reclassification and the costs associated with them.