Accounting for small businesses. Textbook: Accounting and tax accounting in small businesses Accounting in small businesses

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Technological Institute - branch of the Federal State Budgetary Educational Institution of Higher Professional Education "Ulyanovsk State Agricultural Academy named after. P.A. Stolypin"

Faculty of Economics

Department of Accounting and Finance

COURSE WORK

in financial accounting

on the topic .

Accounting for small businesses

Completed by 4th year student

Last name, I. O. Antipova K. A.

Head of work

Last name, I.O.

Dimitrovgrad, 2014

INTRODUCTION………………………………………………………..….. 3

Chapter 1 ESSENCE AND ROLE OF A SMALL ENTERPRISE………...... 5

Chapter 2 LEGAL FRAMEWORK OF SMALL ENTERPRISES AND GENERAL PRINCIPLES OF ORGANIZATION OF ACCOUNTING……………………… …………….……….. 8

Chapter 3 OPTIONS FOR ORGANIZING ACCOUNTING IN SMALL BUSINESS ENTERPRISES…………………………………………………………………….…. 16

Chapter 4 REPORTING AT SMALL BUSINESS ENTERPRISES. 23

CONCLUSION………………………………………………………………..………..... 28

LIST OF REFERENCES USED……………..………..… 32

INTRODUCTION

The relevance of the topic of the course work “Accounting in small businesses” is determined by the role played by entrepreneurial activity in all economically developed countries, as well as the rapid development of small business in Russia.

Entrepreneurial activity (entrepreneurship) - according to the legislation of the Russian Federation - independent activity of citizens and their associations carried out at their own risk, aimed at systematically obtaining profit from the use of property, sale of goods, performance of work or provision of services by persons registered in this capacity in the manner prescribed by law. In the Russian Federation, regulation of business activities is based on civil law.

Small enterprises are increasingly performing the functions of capital accumulation and smoothing out acute social conflicts characteristic of the transitional state of the Russian economy. However, a number of negative trends remain in the development of small business. A significant number of registered enterprises either do not begin economic activities or are quickly liquidated. In addition, the insufficient pace of development of small enterprises in industry, construction and innovation is of particular concern. In some regions, due attention is not paid and mandatory support for the development of small enterprises is not provided.

In today's fierce competition, it is quite difficult for a small business to function without a well-developed long-term strategy. Making your products competitive means making them, on the one hand, cheaper, and on the other, higher quality.

In most small enterprises, management does not pay due attention to the organization of accounting. Accounting policies are most often developed ill-considered, without a comprehensive analysis, that is, this is done exclusively for the tax inspectorate. The cost of production is not only not planned, but in principle questions about its reduction are not considered. The fact is that under the current taxation system, the management of small enterprises uses a large arsenal of methods to regulate costs aimed at increasing them, and thus reducing profits.

These and many other reasons lead to the fact that accounting in an enterprise ceases to fulfill its main tasks, namely:

Generating complete and reliable information about the business processes and results of the enterprise’s activities, necessary for operational management and management, as well as for use by tax and banking authorities, investors, suppliers, buyers and other interested organizations and persons;

Ensuring control over the availability and movement of property and the rational use of production resources;

Timely prevention of negative phenomena in financial and economic activities;

Identification of internal production resources, their mobilization and effective use;

Assessing the actual use of identified resources.

Many questions arise for the management of a small enterprise in connection with the choice of an accounting system for their enterprise. With the adoption of instructions on accounting and reporting and the use of accounting registers for small businesses dated December 22, 1995, No. 131, small enterprises received the right to independently choose the form of accounting, based on the needs of their production and management, their complexity and the number of employees. In these conditions, they are faced with the problems of developing their working chart of accounts, the composition and types of forms of primary accounting documents used, and the document flow system.

List of used literature

I. Legislative acts, instructions and regulations on accounting, auditing and taxation of small businesses

Civil Code of the Russian Federation. Part one.

Tax Code of the Russian Federation. Part one: Article-by-article commentary / under general. ed. IN AND. Broke. M.: Statute, 1999.

Tax Code of the Russian Federation. (Part two). M.: Association of Authors and Publishers “TANDEM”; ECMOS, 2000.

Regulatory basis of accounting: Collection of official materials / preface. and comp. A.S. Bakaeva. M.: Accounting, 2000.

Federal Law of December 26, 1995 No. 208-FZ “On Joint-Stock Companies” (as amended by Federal Laws of June 13, 199bg. No. 65-FZ, of May 24, 1999 No. 101-FZ, of August 7, 2001 No. 120 -FZ, dated March 21, 2002 No. 31-FZ, dated October 31, 2002 No. 134-FZ, dated February 27, 2003 No. 29-FZ, dated February 24, 2004 No. 5-FZ, dated April 6 2004 No. 17-FZ).

Federal Law of February 8, 1998 No. 14-FZ “On Limited Liability Companies”.

Order of the FSFR dated January 23, 2001 No. 16 “On approval of methodological instructions for conducting an analysis of the financial condition of organizations” // Collection of legislation of the Russian Federation. 2001. No. 9.

Federal Law of November 21, 1996 No. 129-FZ “On Accounting” (as amended by Federal Laws of July 23, 1998 No. 123-FZ, of March 28, 2002 No. 32-FZ, of December 31, 2002 No. 187-FZ, dated December 31, 2002, No. 191-FZ, dated January 10, 2003, No. 8-FZ, dated June 30, 2003, No. 86-FZ, Customs Code of the Russian Federation, dated May 28, 2003, No. 61 -FZ).

Federal Law of August 8, 2001 No. 129-FZ “On State Registration of Legal Entities” (as amended on December 8, 2003).

10. Federal Law of June 14, 1995 No. 88-FZ “On state support of small businesses in the Russian Federation” (as amended by Federal Laws of March 21, 2002 No. 31-FZ, of August 22, 2004 No. 122- Federal Law).

Federal Law of August 8, 2001 No. 134-FZ “On the protection of the rights of legal entities and individual entrepreneurs during state control (supervision)” (as amended by Federal Laws of October 30, 2002 No. 132-FZ, dated January 10, 2003 No. 17-FZ, dated October 1, 2003 No. 129-FZ).

Federal Law of August 8, 2001 No. 128-FZ “On licensing of certain types of activities” (as amended on March 26, 2003).

Federal Law of December 30, 1995 No. 225-FZ “On Production Sharing Agreements” (as amended by Federal Laws of January 7, 1999 No. 19-FZ, of June 18, 2001 No. 75-FZ, of June 6 2003 No. 65-FZ, dated June 29, 2004 No. 58-FZ).

Order of the Ministry of Finance of the Russian Federation dated December 21, 1998 No. 64n “On standard recommendations for organizing accounting for small businesses.”

Order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n “On the forms of financial statements of organizations.”

Accounting Regulations. Ed. 3rd, add. Rostov n/d: Phoenix, 2003.

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Introduction

1. The concept of small businesses, regulatory regulation and organization of accounting

1.1 The concept of small businesses and its support by Russian legislation

1.2 Regulatory regulation and organization of accounting in small businesses

1.3. Taxation system for small businesses

2. Accounting for small businesses

2.1 Cash accounting

2.2 Accounting for fixed assets and intangible assets

3 Tax accounting and reporting of small businesses

3.1 Tax accounting of income and expenses in LLC AKF “Prof-Audit”

3.2 Composition and formation of tax reporting indicators

Conclusions and offers

Bibliography

Applications

Introduction

Small business is the most important area of ​​the modern market economy. Its development means the rapid creation of new jobs, revival in commodity markets, the emergence of independent sources of income for a significant part of the economically active population, and a reduction in social burdens on budget expenditures.

Small business is an entrepreneurial activity carried out by subjects of a market economy under certain criteria (indicators) established by law, government bodies and other representative organizations that constitute the essence of this concept.

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 and efficiency in decision-making, relatively low costs in carrying out activities, especially management costs, lower need for initial capital, as well as higher equity capital turnover.

The important role of small business is that it provides a significant number of new jobs, saturates the market with new goods and services, satisfies the numerous needs of large entrepreneurs, and produces special goods and services. In addition, the contribution of small enterprises to the creation of the country's gross domestic product and to the formation of federal and regional budgets is important. Small business is a basic component of the market economy of the market economy; it plays a big role in the establishment of competitive, civilized market relations that contribute to better meeting the needs of the population of society for goods, works, and services.

Therefore, the study of this topic is especially relevant at the present stage of development of market relations in Russia.

The relevance of this work lies in the fact that taxation, accounting and reporting of representatives of small businesses on the territory of the Russian Federation are constantly changing and adjusted. Since the existence of the tax system and control system, both the methodology and the procedure for calculating taxes at various budget levels (income tax, VAT, personal income tax, excise taxes, advertising tax, etc.) have been radically changed; many taxes have been have been abolished (sales tax, housing maintenance tax), but there are also “newcomers” in these ranks (single tax on imputed income, simplified taxation system, transport tax, single agricultural tax).

When developing changes and additions to tax legislation, special attention is paid to small businesses. One of the promising areas for a market economy today is the development of small and medium-sized businesses. This situation is explained by its following advantageous features:

Increases the level of well-being of the population, helps alleviate social tension;

Creates additional jobs and promotes self-employment of the population;

Increases the range of goods and services offered;

Gives the economy flexibility by quickly responding to changes in market conditions;

Promotes capital inflow;

Stimulates the development of innovative and scientific activities;

Increases the revenue base of budgets at all levels.

The features listed above show that for Russia and its regions, the development of small and medium-sized businesses can become a significant factor that improves the socio-economic living conditions of the population and develops the Russian economy.

Despite the successes achieved in the development of small businesses, today there is significant potential for growth in this sector of the economy.

One of the main factors hindering the development of this sector of the economy is the high amount of tax payments.

In connection with the introduction of special tax regimes on January 1, 2003, including a simplified taxation system, there has been an increase in the growth of small businesses, as well as an influx of revenue to all levels of budgets.

With the introduction of Chapter 26.2 “Simplified Taxation System” of the Tax Code of the Russian Federation, taxpayers who began to apply the simplified taxation system in the process of work had a sufficient number of questions.

The purpose of the thesis is an in-depth study of the simplified system of taxation, accounting and reporting at the present stage.

In the process of achieving this goal, the following tasks were solved:

1. Study the procedure for applying tax accounting under a simplified taxation system;

2. Consider the features of accounting and reporting under a simplified taxation system;

3. Identify the advantages and disadvantages of simplified taxation, accounting and reporting.

Theorists and practitioners have been studying issues of taxation, accounting and reporting for many years. With the introduction of any innovations and changes in the procedure and methodology of accounting and reporting, questions always arise regarding their practical application. In the process of writing the thesis, articles were used that revealed some of the issues related to the use of a simplified system of taxation, accounting and reporting.

The object of research for this work is the Vologda company LLC Audit Consulting Firm "Prof-Audit" (LLC AKF "Prof-Audit"). This enterprise has been applying a simplified taxation system since January 1, 2003, with income reduced by the amount of expenses selected as the object of taxation.

The subject of the study is an in-depth study of the application of a simplified system of taxation, accounting and reporting at this enterprise.

The analyzed period is the 1st quarter of 2006.

The thesis consists of an introduction, three chapters and a conclusion. The total volume of work is 88 pages.

1. The concept of small businesses, regulatory regulation and organization of accounting

1.1 The concept of small businesses in Russian legislation

A feature of small business is the presence in legislation of several definitions of the concept “small enterprise”. They can be divided into three types.

Firstly, this is the definition contained in paragraph 3 of Article 3 of Law No. 88-FZ of June 14, 1995. “On state support for small businesses in the Russian Federation” (as amended on July 31, 1998, March 21, 2002, August 22, 2004, February 2, 2006)

Small business entities are understood as commercial organizations in the authorized capital of which the share of participation of the Russian Federation, constituent entities of the Russian Federation, public and religious organizations (associations), charitable and other foundations does not exceed 25 percent, a share owned by one or more legal entities that are not subjects small businesses, does not exceed 25 percent and in which the average number of employees for the reporting period does not exceed the following maximum levels (small enterprises):

in industry - 100 people;

in construction - 100 people;

on transport - 100 people;

in agriculture - 60 people;

in the scientific and technical field - 60 people;

in wholesale trade - 50 people;

in retail trade and consumer services - 30 people;

in other industries and when carrying out other types of activities - 50 people.

Small businesses also mean individuals engaged in entrepreneurial activities without forming a legal entity.

Small enterprises carrying out several types of activities (multi-industry) are classified as such according to the criteria of the type of activity whose share is the largest in the annual turnover or annual profit.

The average number of employees of a small enterprise for the reporting period is determined taking into account all its employees, including those working under civil contracts and part-time, taking into account the actual time worked, as well as employees of representative offices, branches and other separate divisions of the specified legal entity. It determines small businesses that have the right to claim benefits and advantages provided for by federal legislation.

Secondly, these are the definitions of small business contained in the legislative acts of the constituent entities of the federation. It can be said that the concept of a small enterprise in a regional law may differ slightly from what is contained in Law No. 88-FZ. Regional legislation defines small businesses as entities that have the right to claim benefits and advantages provided for small businesses by regional legislation.

Thirdly, this is the definition of small businesses that have the right to switch to special tax regimes, Article 18 of the Tax Code of the Russian Federation. Although in both the first and second cases small enterprises are understood as entities classified as such in accordance with Article 3 of Law No. 88-FZ, the circle of persons who have the right to take advantage of special tax regimes is significantly narrower compared to those persons who are defined in Law No. 88-FZ.

According to clause 1 of Article 3 of Law No. 88-FZ, only commercial organizations and individual entrepreneurs can be small businesses. Accordingly, non-profit organizations such as institutions, consumer cooperatives, public and religious organizations, foundations, etc. cannot have the status of a small enterprise.

When assigning an enterprise to a particular industry, it is necessary to be guided by the All-Union Classifier “Branches of the National Economy” (OKONKh).

At the same time, in the case when the largest share in the annual turnover volume belongs to one type of activity (according to OKONKH), and another type of activity has the largest share in the annual profit volume, the enterprise is considered small if it meets the requirements for at least one of these types maximum number of employees. That is, the enterprise independently determines which indicator should be used - the volume of turnover or the volume of profit.

However, in regional legislation there may be cases when the authorities of a constituent entity of the federation themselves determine what activities to accept for calculation by multi-industry enterprises.

As for individual entrepreneurs, they are recognized as small businesses regardless of any conditions, including the number of employees.

If a small enterprise exceeds the maximum number of employees, the specified enterprise is deprived of the benefits provided for by law for the period during which the specified excess was allowed and for the next three months.

The following government bodies and organizations are responsible for implementing support for small businesses:

Ministry of Antimonopoly Policy and Entrepreneurship Development and its territorial bodies;

Departments (committees, commissions, etc.) to support small businesses, which are part of the structure of executive authorities of the constituent entities of the Russian Federation and the structure of local governments;

Federal, regional and local funds for supporting small businesses. The funds carry out a number of functions, including: supporting the innovative activities of small enterprises, preferential lending, and also compensate credit institutions for the corresponding difference when they provide preferential loans to small businesses; perform the functions of a pledgor, guarantor, and guarantor for the obligations of small enterprises; organize consulting on taxation issues and application of legislation;

Russian Agency for Support of Small and Medium Businesses and its regional branches. It provides training and consulting to entrepreneurs, conducts examinations of entrepreneurial programs and projects, provides information support to small businesses, assists small businesses in the preparation and registration of their constituent documents, as well as other functions;

We should also mention numerous non-governmental non-profit organizations, unions, associations for the support of small businesses that can provide assistance in various issues that arise for entrepreneurs.

The main directions of state support are outlined in Law No. 88-FZ. Usually, in these same areas, with certain exceptions and additions, support is provided at the regional and local levels.

Let's call these directions.

Preferential lending. On this issue, you should contact small business support funds. There is a specialized Fund for Assistance to the Development of Small Enterprises in the Scientific and Technical Field, which provides financial support to highly effective knowledge-intensive projects developed by small enterprises on preferential terms, as well as other support in its specialization.

Preferential insurance. For clarification of the conditions of preferential insurance, you should also contact small business support funds.

Preemptive right to receive orders for the production of products and goods (services) for government needs. For information, you can contact the executive authorities of the Russian Federation and the constituent entities of the Russian Federation.

Support for foreign economic activity of small businesses. The implementation of support measures in this area is entrusted to federal and regional executive authorities. These authorities should be contacted for further information.

Production and technological support for small businesses. For clarification of the conditions for assistance in providing small businesses with modern equipment and technologies, you should contact federal and regional executive authorities, as well as local governments.

Support for small businesses in the field of training, retraining and advanced training of personnel.

In addition, small businesses are provided with assistance in the information sphere; a simplified procedure for their registration, licensing and certification may be provided.

Thus, the activities of a small business entity should be carried out in close contact with bodies and organizations implementing measures of state support for small businesses. It should be remembered that budgets at all levels allocate certain financial resources to support small businesses, to which small businesses are entitled.

1.2 Regulatory regulation and organization of accounting for small businesses

The organization and maintenance of accounting by small businesses is regulated by a general system of regulatory regulation of accounting. The formation and development of such a system is one of the important directions of the Accounting Reform Program, approved by Decree of the Government of the Russian Federation dated March 6, 1998 No. 283. The main goal of this program is to bring the Russian accounting system into compliance with international financial reporting standards (IFRS).

Currently, a 4-level system of regulatory regulation of accounting is being developed, which is presented in Table 1.

Table 1. System of regulatory regulation of accounting in the Russian Federation

The first level includes accounting legislation. It includes federal laws “On Accounting”, “On State Support of Small Business in the Russian Federation”, decrees of the President of the Russian Federation, and resolutions of the Government of the Russian Federation. A special place at this level is occupied by the Federal Law “On Accounting” dated November 21, 1996 No. 129-FZ (as amended).

The law defines: conceptual provisions and general principles of organization and maintenance of accounting: rights, duties and responsibilities in this area of ​​legal entities and individuals, management personnel; measures to ensure the reliability of information; the procedure for publishing financial statements and state regulation of the entire accounting system. The law is the legal basis for attracting foreign investment.

The methodological foundations of accounting are outlined in this law only in basic terms. The law determines that accounting methodology should be dealt with by bodies that are granted the right to regulate accounting by federal laws. These bodies have the right to develop and approve mandatory for all organizations in Russia:

Charts of accounts and instructions for their use;

Accounting regulations (standards) establishing;

Principles, rules and methods of accounting for business transactions;

Preparation of financial statements;

Other standards and methodological guidelines on accounting issues

A simplified accounting system may be provided for small businesses.

A very important document of the first level of the regulatory system is the Civil Code of the Russian Federation (Civil Code of the Russian Federation). This document legislated many issues of accounting work: the sign of a legal entity, the presence of an independent balance sheet, the mandatory approval of an annual accounting report, cases of a mandatory audit report, the concept of net assets, the concept of subsidiaries and dependent companies (enterprises), the procedure for reorganization and liquidation of various types of legal entities.

The second level of the accounting regulation system consists of accounting regulations (APS), which are national standards. Currently, 23 PBUs have been approved and are in effect.

The main ones:

Regulations on maintaining accounting and financial statements in the Russian Federation (approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34 n.);

Accounting Regulations “Accounting Policy of the Organization” PBU 1/98 (approved by order of the Ministry of Finance of the Russian Federation dated December 9, 1998 No. 60 n.);

Accounting Regulations “Accounting Statements of an Organization” PBU 4/99 (approved by order of the Ministry of Finance of the Russian Federation dated July 6, 1999 No. 34);

Accounting Regulations “Accounting for Inventories” PBU 5/01 (approved by order of the Ministry of Finance of the Russian Federation dated July 9, 2001 No. 44);

Accounting Regulations “Accounting for Fixed Assets” PBU 6/01 (approved by order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26 n.) (with amendments and additions approved by order of the Ministry of Finance dated December 12, 2005);

Accounting Regulations “Income of the Organization” PBU 9/99 (approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32 n.) (as amended and supplemented by Order of the Ministry of Finance dated December 12, 2005);

Accounting Regulations “Organization Expenses” PBU 10/99 (approved by order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33);

Accounting Regulations “Accounting for Intangible Assets” PBU 14/2000 (approved by Order of the Ministry of Finance dated October 16, 2000 No. 91n);

Accounting Regulations “Accounting for Loans and Credits and the Costs of Servicing them” PBU 15/01 (approved by order of the Ministry of Finance of the Russian Federation dated 02.02.01 No. 60 n.);

Accounting Regulations “Accounting for Income Tax Calculations” PBU 18/02 (approved by order of the Ministry of Finance of the Russian Federation dated November 19, 2002, No. 114 n.).

The development of the Accounting Regulations “Accounting Statements of an Organization” PBU 4/99 became an important stage in the development of domestic accounting. The composition, content and methodological basis for the formation of the organization's financial statements established by this document are as close as possible to the norms laid down in international accounting standards. The requirements for financial statements are set out in Table 2.

Table 2. Requirements for financial statements

They complement the assumptions and requirements disclosed in the Accounting Regulations “Accounting Policies of the Organization”.

When using an accounting policy standard, it is necessary to assume that it is completely based on accounting principles generally accepted in world practice.

Thus, the development of second-level documents is determined by the need to generalize and interpret the application of the principles and basic rules of accounting, present the basic concepts related to individual areas of accounting, and possible methods of applying accounting techniques without disclosing a specific mechanism in relation to a specific type of activity.

The third level includes documents that reveal the specific mechanism for applying accounting methods, taking into account the industry specifics of the enterprise, its scale, or the accounting objects themselves. These include the following documents:

Chart of accounts for accounting of financial and economic activities of an organization and Instructions for its application (approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94 n., as amended by additions and changes made by order of the Ministry of Finance of the Russian Federation dated May 7, 2003 No. 1-550/ 32-2);

Guidelines for inventory of property and financial obligations (approved by order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49);

Guidelines for accounting of fixed assets (approved by order of the Ministry of Finance of the Russian Federation dated October 13, 2003 No. 91n)

Guidelines for accounting of inventories (approved by order of the Ministry of Finance of the Russian Federation dated December 28, 2002 No. 119n);

It should be noted that documents on planning, accounting and calculation of product costs link two large blocks of accounting work: financial and management accounting. At the same time, these blocks are influenced by a set of issues related to the organization of tax accounting.

The fourth level consists of internal working documents of the organization, developed by the organization's managers. The main condition for the content of such working documents is consistency with higher-level regulations.

An important document at this level is the order on accounting policies. When developing it, organizations must be guided by the following assumptions (rules), provided for by PBU 1/98 “Accounting Policies of an Organization,” which are presented in Table 3.

Table 3. Accounting policy assumptions

The assumption of property separation means that property and obligations exist separately from the property and obligations of the owner.

A going concern of an organization means that it will continue to operate for the foreseeable future and has no intention of liquidation or significant reduction in operations. If such intentions exist, then the organization must indicate it in the accounting policies formed for the upcoming financial year and in the explanatory note to the annual report for the past financial year.

The assumption of consistency in the application of accounting policies means that the accounting policies chosen by the organization are applied consistently from year to year.

The assumption of temporary certainty of the facts of economic activity means that they are reflected in the accounting and reporting of the period in which they were committed, regardless of the actual time of receipt or payment of funds associated with these facts. In addition to the above assumptions, when developing an accounting policy, it is also necessary to fulfill certain requirements, which are also enshrined in PBU 1/98 “Accounting Policies of an Organization”; they are presented in Table 4.

Table 4. Accounting policy requirements

The requirement of completeness indicates the need to reflect all facts of economic activity in accounting. The requirement of timeliness obliges transactions to be reflected in accounting at the time of their completion or, if such reflection is difficult, immediately after their completion, which will make it possible to obtain prompt and accurate information about the financial and economic activities of the organization.

The requirement of prudence means a greater willingness to take into account losses (expenses) and liabilities than possible income and assets (avoiding hidden reserves).

The requirement of priority of content over form means that it is necessary to reflect in accounting the facts of economic activity not only according to their legal form (legal registration), but also according to the economic content of the facts and conditions of business.

The requirement of consistency necessitates the identity of analytical accounting data with turnover on synthetic accounts on the 1st day of each month, as well as financial reporting indicators with synthetic and analytical accounting data.

The requirement of rationality speaks of the effective organization of accounting in a specific form, based on its business conditions, scale of activity and other factors.

This requirement is especially important for small businesses, whose activities are often very specific, and whose financial capabilities for organizing accounting are limited.

Accounting for small businesses is carried out in accordance with the Federal Law “On Accounting” dated November 21, 1996 No. 129-FZ (subject to amendments and additions). Based on this law, responsibility for organizing accounting in the organization and compliance with the law when carrying out business operations lies with the heads of the enterprise.

Depending on the volume of accounting work, managers of small businesses can:

Establish an accounting service as a structural unit headed by a chief accountant;

Add an accountant position to the staff;

Transfer, on the basis of an agreement, the maintenance of accounting to a centralized accounting department, a specialized organization or an accountant;

Maintain accounting records in person.

The chief accountant (an accountant in the absence of a chief accountant position on the staff) is appointed to the position and dismissed by the head of the organization. The chief accountant is responsible for the formation of accounting policies, maintaining accounting records, and timely submission of complete and reliable information in the financial statements.

The requirements of the chief accountant for documenting business transactions are mandatory for all employees of the organization. In his work, the chief accountant can only report directly to the head of the organization.

The main tasks of accounting and taxation of small enterprises include:

Improving the legislative and regulatory framework;

Unification and simplification of accounting registers;

Simplification of the working chart of accounts;

Improving document flow and minimizing the number of accounting documents;

Reduction of reporting forms;

Simplification of the balance sheet by consolidating items and excluding items that are not exclusively informative for government bodies;

Simplification of taxation.

The organization of accounting for a small business begins with the formation of an accounting policy, drawing up a working chart of accounts, determining the form of accounting and the composition of the applicable forms of primary accounting documents, a document flow system, which are approved by the head of the enterprise

A small enterprise, on the basis of PBU 1/98 “Accounting Policy of an Organization,” develops an accounting policy, which means the set of accounting methods adopted by it: primary observation, cost measurement, current grouping and final generalization of the facts of economic activity.

The accounting policy is approved by order or directive of the manager.

In this case it is affirmed:

A working chart of accounts, containing synthetic and analytical accounts necessary for maintaining accounting records in accordance with the requirements of timeliness and completeness of accounting and reporting;

Forms of primary documents used to formalize business transactions for which standard document forms are not provided, as well as forms of primary internal accounting reporting.

The procedure for conducting an inventory and methods for assessing types of property and liabilities;

The procedure for monitoring business operations.

When forming the accounting policy of a small enterprise, one specific direction of conducting and organizing accounting is selected from those permitted by legislation and regulations on accounting. The chosen method is used by the enterprise from January 1 until the end of the year.

If the regulatory documents do not establish accounting methods for a specific issue, then when forming an accounting policy, the organization processes the appropriate method based on PBU 1/98 “Accounting Policy of the Organization” and other PBUs.

The accounting policy adopted by the newly created enterprise is considered to be applied from the date of state registration of the enterprise. Changes in accounting policies must be justified. Changes are introduced from January 1 of the financial year and can be made due to changes in the legislation of the Russian Federation or regulations on accounting, as well as the development by an organization of a new method of accounting, which allows a more reliable presentation of the facts of the organization’s economic activities or reduce the complexity of the accounting process without reducing the degree of reliability information.

Changes in accounting policies that would have a material effect on the entity's financial position, cash flows or financial performance should be disclosed in the financial statements.

The organization of accounting of business transactions in a small enterprise is carried out within the framework of a system of interconnected accounting accounts by using the double entry method and assumes that at the time a separate transaction is reflected in the system of accounting accounts, it is classified, that is, depending on the economic content and nature of the transaction, the corresponding accounts are determined to take it into account.

The system of accounts intended for a specific small enterprise is regulated by the abbreviated working chart of accounts adopted at the enterprise, which allows you to keep records of property and its obligations in the accounting registers for the main accounts for it.

When organizing accounting in small enterprises, it is allowed to use a working chart of accounts with a larger or smaller number of accounts. The selected group of accounts must provide accounting for all business transactions at a given enterprise, reflecting the characteristics of its activities.

The working chart of accounts allows you to keep records of assets, capital and liabilities in the accounting registers on the main accounts, to ensure control over the availability and safety of property, the fulfillment of obligations and the reliability of accounting data.

Some accounting accounts included in the working chart of accounts of a small enterprise, in addition to their direct accounting tasks, must also perform the functions of other accounts.

If the activities of a small enterprise are not associated with the use of its own or leased fixed assets, a certain supply of materials, accounting for customer debt and obligations to suppliers and contractors, or if the process of production and sale of products is completed within a month, then the small business enterprise can use a working chart of accounts with an abbreviated nomenclature.

Reflection of business transactions in the system of accounting accounts and accounting registers used by a small enterprise is carried out through double entry.

Small businesses are given the right to independently choose the form of accounting based on their operational and management needs. Based on the recommended forms, they can develop their own original forms, improve accounting registers and create registration and processing programs, observing general methodological principles, as well as technology for processing accounting information.

In accordance with the developed version of the working chart of accounts, the enterprise selects the appropriate accounting system from those proposed by the Ministry of Finance of the Russian Federation.

Each form of accounting corresponds to certain accounting registers.

Accounting registers serve to summarize, classify and accumulate information contained in primary accounting documents accepted for accounting, and reflect it on accounting accounts and financial statements.

By adapting accounting registers to the specifics of their work, small enterprises must comply with: a unified methodological basis for accounting, which involves accounting based on the principles of accrual and double entry, the relationship of analytical and synthetic accounting data, continuous reflection in the accounting of all business transactions in the accounting registers accounting based on primary accounting documents, accumulation and systematization of data from primary documents in the context of indicators necessary for management and control over the economic activities of a small enterprise, as well as for the preparation of financial statements.

Using a unified journal-order form of accounting, the enterprise also compiles development tables based on primary documents.

The journal-order form of accounting provides for the use of the following main types of accounting registers: journal-orders, statements, cash book, General Ledger.

Based on primary documents reflecting business transactions, records of these transactions are made in order journals, on the basis of which the General Ledger is compiled.

When organizing accounting in a small enterprise, a number of principles have been defined that an accountant should follow. These include:

Compliance with the adopted accounting policies as reflected during the year

individual business transactions and property valuation;

Reflection in the accounting of all business transactions performed in the reporting period, as well as the results of the inventory of the organization’s property and its obligations;

Correct attribution of expenses and their correspondence to income for reporting periods;

Separate accounting of costs for the production of goods (works, services) and capital investments;

High-quality and economical accounting;

Consistency.

The implementation of these principles when maintaining accounting records is based on the documentation of all transactions at the time of their completion.

1.3 Taxation system for small businesses

Currently, there are several taxation systems for small businesses:

1. A generally established (traditional) system in which small businesses pay income tax, property tax, VAT and other taxes to the budget.

In accordance with Article 18 of the Tax Code of the Russian Federation (TC RF), small businesses can currently use:

2. special tax regimes:

Taxation system for agricultural producers (single agricultural tax) (UST).

Simplified system of taxation, accounting and reporting. (USN)

Taxation system in the form of a single tax on imputed income for certain types of activities.

Taxation system for the implementation of production sharing agreements.

Since January 1, 2003, the application of special tax regimes is carried out in accordance with Chapter 26.2 “Simplified taxation system” and Chapter 26.3 “Taxation system in the form of a single tax on imputed income for certain types of activities” of the Tax Code of the Russian Federation.

Chapter 26.1 “Taxation system for agricultural producers (unified agricultural tax)” came into force on January 1, 2004 on the basis of the Federal Law of November 11, 2003 No. 147-FZ “On Amendments to Chapter 26.1 of Part Two of the Tax Code of the Russian Federation and some other acts of legislation of the Russian Federation."

Changes and additions are periodically made to this chapter. The latest of them were introduced by Federal Law No. 55-FZ of June 3, 2005 “On Amendments to Article 346.9 of Part Two of the Tax Code of the Russian Federation.” Advance payments for the unified agricultural tax are paid no later than 25 days from the end of the reporting period, and the unified agricultural tax payable at the end of the tax period is paid by organizations and individual entrepreneurs no later than the deadlines established for filing tax returns for the corresponding tax period in paragraphs 1 and 2 Article 346.10 of this Code

Chapters 26.2, 26.3 were adopted by Federal Law No. 104-FZ of July 24, 2002 “On introducing amendments and additions to part two of the Tax Code of the Russian Federation and some other acts of legislation of the Russian Federation, as well as on the recognition as invalid of certain acts of legislation of the Russian Federation on taxes and fees."

Significant changes to Chapters 26.2 and 26.3 of the Tax Code of the Russian Federation, which relate to many aspects of the application of the simplified tax system, in particular, the conditions for the transition to the simplified tax system, the procedure for recognizing income and expenses, and patent innovations were introduced by Federal Law No. 101-FZ of July 21, 2005. Many of the changes are intended to resolve ambiguous interpretations of current legislation.

The changes came into force on January 1, 2006, but some of them, due to a number of circumstances, will only come into force on January 1, 2007.

When applying the taxation system for agricultural producers, taxpayers pay a unified agricultural tax (USAT), calculated by them based on the results of their economic activities for the reporting (tax) period. Payment of the unified agricultural tax replaces the payment of corporate income tax, VAT (with the exception of VAT payable when importing goods into the customs territory of the Russian Federation), personal income tax (in relation to income received by individual entrepreneurs from business activities), corporate property tax , property tax for individuals (in relation to property used for business activities), as well as the unified social tax.

Other taxes and fees are paid by taxpayers who have switched to the taxation system for agricultural producers in the generally established manner.

In addition, these taxpayers pay insurance premiums for compulsory pension insurance in accordance with Federal Law dated December 15, 2001 No. 167-FZ “On compulsory pension insurance in the Russian Federation” (including amendments and additions).

Taxpayers of the Unified Agricultural Tax include organizations, individual entrepreneurs and peasant (farm) enterprises that are agricultural producers.

Agricultural producers are organizations and individual entrepreneurs that produce agricultural products and (or) grow fish, carry out their primary and subsequent (industrial) processing and sell these products, if in the total income from the sale of goods, the share of income from sales is at least 70%.

These taxpayers have the right to switch to paying the Unified Agricultural Tax on a voluntary basis. Agricultural producers who have expressed a desire to switch to paying the unified agricultural tax must submit an application for the transition to the tax office in the period from October 20 to December 20 of the year preceding the year of the transition to paying the unified agricultural tax. Based on the results of consideration of applications submitted by taxpayers, the tax authority, within a month from the date of their receipt, notifies taxpayers in writing about the possibility or impossibility of applying the taxation system for agricultural producers.

Newly created organizations and individuals who have expressed a desire to carry out entrepreneurial activities without forming a legal entity have the right to submit an application simultaneously with the submission of a package of documents for their state registration and registration or within 5 days and apply the taxation system for agricultural producers from the same date.

It should be noted that taxpayers’ voluntary refusal to apply the taxation system for agricultural producers and the transition to the generally established taxation system before the end of the tax period under the Unified Agricultural Tax is not allowed.

A voluntary transition to the generally established taxation system can be carried out by taxpayers only from the beginning of the next calendar year. Taxpayers are required to notify the tax authorities of this in writing no later than January 15 of the year from which they intend to switch to the generally established taxation system.

In order to calculate the tax base under the Unified Agricultural Tax, taxpayers-organizations take into account income received from the sale of goods (work, services) and property rights, as well as non-operating income.

Taxpayers - individual entrepreneurs take into account income received from business activities.

Income from business activities by individual entrepreneurs includes all receipts, both in cash and in kind, from the sale of goods (work, services), the sale of property rights to property used in the process of carrying out business activities, the cost of such property received free of charge , as well as other income from business activities. The date of receipt of income is the day of receipt of funds into bank accounts and (or) the cash desk, receipt of other property (work, services) and (or) property rights (cash method).

When calculating the tax base under the Unified Agricultural Tax, taxpayers take into account only those expenses that are provided for in clause 2 of Art. 346.5 Tax Code of the Russian Federation. This list is closed, which means that expenses incurred by the taxpayer and not listed in this paragraph are not taken into account when calculating the unified tax.

Expenses are recognized as expenses after they are actually paid (cash method).

When applying the cash method of recognizing income and expenses, it should be borne in mind that:

Material expenses incurred by taxpayers, labor costs, expenses for paying interest for the use of funds (credits, borrowings), as well as expenses for paying taxes and fees are included in the expenses taken into account when calculating the tax base under the Unified Agricultural Tax in relation to the procedure provided for in paragraph 3 of Art. 273 of the Tax Code of the Russian Federation, namely:

a) material expenses (except for those listed below), labor costs, as well as expenses for paying interest for the use of borrowed funds are included in the expenses taken into account when calculating the tax base under the Unified Agricultural Tax at the time of debt repayment by writing off funds from the current account taxpayer, payments from the cash register, and in the case of another method of debt repayment - at the time of such repayment;

b) expenses for the purchase of raw materials and materials, taken into account as part of these expenses as these raw materials and materials are written off for production;

c) expenses for paying taxes and fees, taken into account as part of these expenses in the amount of their actual payment by taxpayers;

Expenses for the purchase of tools, fixtures, inventory, instruments, laboratory equipment, work clothes and other property that is not depreciable property are included in the material costs taken into account when calculating the tax base under the Unified Agricultural Tax in the full amount, as such property is put into operation (subclause 3 clause 1 article 254 of the Tax Code of the Russian Federation);

The cost of goods purchased for further sale is included in the specified expenses in the reporting (tax) period in which income from the sale of such goods was actually received.

Expenses on goods purchased for future use and not sold in the reporting (tax) period are taken into account when receiving income from the sale of such goods in subsequent reporting (tax) periods.

Expenses for the acquisition of fixed assets and intangible assets incurred by taxpayers during the period of application of the taxation system for agricultural producers are accepted according to the procedure where the cost of fixed assets and intangible assets acquired by taxpayers after the transition to the taxation system for agricultural producers is written off as expenses at the time of entering these fixed assets and intangible assets into operation.

The composition of fixed assets and intangible assets, as well as their valuation, are determined by taxpayers in accordance with the legislation of the Russian Federation on accounting.

The tax base for the Unified Agricultural Tax is the monetary value of income reduced by the amount of expenses.

The single agricultural tax rate is 6 percent.

Taxpayers have the right to reduce (but not more than 30%) the tax base calculated by them for the tax period under the Unified Agricultural Tax by the amount of losses they received based on the results of previous tax periods of application of this special tax regime.

The amount of losses not taken into account by taxpayers when calculating the tax base for the tax period is subject to carry forward to the future.

Let's consider an example of accrual of unified agricultural tax.

SEC "Avrora" is engaged in the production and sale of agricultural products. Since 2005, the cooperative has been paying agricultural tax.

The amount of income for 2005 amounted to 650,000 rubles.

The amount of expenses recognized for tax purposes is 480,000 rubles.

The unified agricultural tax for 2005 should be calculated as follows:

(650,000 rub. - 480,000 rub.) x 6% = 10,200 rub.

This amount must be paid no later than March 31, 2006. The amount of advance payments made at the end of the reporting periods must be offset against the tax payment.

Currently, most small businesses use the simplified taxation system (STS) - this is a tax payment system in which the obligation to pay four main taxes is replaced by the payment of one tax, and all other obligations established for them (tax, insurance, accounting, statistical ) are performed in the general order.

The main features of the simplified system are the following provisions.

The simplified taxation system is used by organizations and individual entrepreneurs along with the general taxation system provided for by the legislation of the Russian Federation on taxes and fees.

This means that subjects of the simplified system pay instead of profit tax (income - for individual entrepreneurs), value added tax (except customs), calculated on internal transactions (during sales, transfer for own needs, performance of construction and installation work for own consumption ), property tax, single social tax, one single tax.

Organizations and individual entrepreneurs using the simplified taxation system pay insurance premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation.

In accordance with Article 6 of the Federal Law of December 15 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation,” payers of insurance contributions for compulsory pension insurance are two categories of entities:

1) persons making payments to individuals, including:

Organizations;

Individual entrepreneurs;

2) individual entrepreneurs in the amount of a fixed payment.

Organizations applying the simplified taxation system comply with the requirements of accounting legislation to a limited extent.

The transition to a simplified taxation system is voluntary.

In accordance with Chapter 26.2 “Simplified Taxation System,” organizations that have switched to a simplified taxation system are exempt from the obligation to maintain accounting records, with the exception of accounting for fixed assets, intangible assets and cash transactions, and the procedure for submitting statistical reporting is also determined for them.

Thus, 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, in particular with PBU 6/01 “Accounting for fixed assets” (with amendments and additions), 14/2000 “Accounting intangible assets" PBU.

Organizations are recognized as single tax payers if they meet the following criteria:

They do not have branches and (or) representative offices;

The share of participation in these organizations of other organizations does not exceed 25 percent;

This restriction does not apply to organizations whose authorized capital consists entirely of contributions from public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent, to non-profit organizations, including including consumer cooperation organizations operating in accordance with the Law of the Russian Federation of June 19, 1992 No. 3085-I “On consumer cooperation (consumer societies, their unions) in the Russian Federation,” as well as business companies whose sole founders are consumer societies and their unions operating in accordance with this Law;

The average number of employees does not exceed 100 people;

The residual value of fixed assets and intangible assets does not exceed 100 million rubles;

In this case, fixed assets and intangible assets are taken into account, which are subject to depreciation and are recognized as depreciable property in accordance with Chapter 25 of this Code;

Income during the year is no more than 20 million rubles (before 2006 - 15 million rubles);

Do not engage in specific types of activities (banks, pawnshops, etc.);

No other special tax regimes are applied (except for the system of imputed taxation).

The tax period for a single tax is a calendar year.

The reporting period is the first quarter, half a year and nine months.

Organizations that wish to switch to a simplified taxation system, and whose sales income at the end of nine months does not exceed 20 million rubles (excluding value added tax).

In addition, 20 million rubles will be indexed annually by a coefficient that takes into account inflation, which will also increase the limit for the transition to the simplified tax system (since 2006 - 15 million rubles). The first indexation should be carried out by counting the revenue that allows you to work under the simplified tax system since 2007. The value of this coefficient in 2006 was 1.132.

If an organization wishes to switch to a simplified taxation system from January 1 of the next year, then it submits an application to the tax authority in the period from October 1 to November 30 of the current year, which must indicate the object of taxation.

The application form for the transition to a simplified taxation system was approved by order of the Ministry of Taxes of the Russian Federation dated September 19, 2002 No. VG-3-22/495. This form is optional and is advisory in nature (clause 3 of the said order).

The second way to switch to a simplified system is as follows.

This transition method is used by those organizations and individual entrepreneurs who want to apply a simplified taxation system from the moment of their creation (registration).

In this regard, these entities must have the characteristics of a single tax payer also from the moment of creation (registration).

Newly created organizations and newly registered individual entrepreneurs who wish to switch to a simplified taxation system from the moment of their creation (registration) must submit an application for the transition to a simplified taxation system simultaneously with the submission of an application for registration with the tax authorities or within 5 days following registration.

In this case, organizations and individual entrepreneurs have the right to apply a simplified taxation system from the moment of creation of the organization or from the moment of registration of an individual as an individual entrepreneur.

Taxpayers who have switched to a simplified taxation system are required to apply it throughout the entire tax period, unless there are grounds for mandatory termination of the simplified system or the conditions for recognizing the entity as a taxpayer are not violated.

Thus, according to clause 3 of Article 346.13 of the Tax Code of the Russian Federation, taxpayers applying the simplified taxation system do not have the right to switch to the general taxation regime before the end of the tax period, unless otherwise provided by this article.

A taxpayer applying a simplified taxation system has the right to switch to a general taxation regime from the beginning of the calendar year by notifying the tax authority no later than January 15 of the year in which he intends to switch to a general taxation regime.

A taxpayer (organization, individual entrepreneur) is considered to have switched to the general taxation regime from the beginning of the quarter in which the criteria established for it were exceeded.

In this case, the taxpayer is obliged to inform the tax authority about the transition to the general taxation regime within 15 days after the expiration of the reporting (tax) period in which the above four conditions were violated.

For a single tax under a simplified taxation system, two types of objects are established:

Income reduced by expenses.

The choice of the object of taxation is made by the taxpayer himself before the start of the tax period in which the simplified taxation system is applied for the first time and can be changed within three years from the beginning of the application of the simplified taxation system. At the same time, taxpayers who switched to the simplified tax system from 01/01/2003 and chose the object of taxation “income” have the right to change the object of taxation from 01/01/2006.

When establishing any type of taxation object, income is its integral part. Therefore, these provisions apply to all taxpayers.

Income and expenses are determined using the cash method.

The cash method of income recognition under the simplified taxation system is a method in which income (from sales, non-sales) is recognized as such in the reporting (tax) period in which they were actually received.

Depending on the method of receiving income, the date of receipt is recognized as follows:

The day of receipt of funds into bank accounts;

The day the funds are received by the taxpayer;

The day of receipt of other property (work, services), property rights;

The day the debt to the taxpayer is repaid in another way.

Also, with the cash method, the date of receipt of income will be not only the subsequent payment for the goods, but also the receipt of any advance payment.

The determination of the income of organizations under the simplified taxation system occurs in the same manner as provided for income tax payers (Chapter 25 of the Tax Code of the Russian Federation).

When determining the object of taxation for organizations, the following income is taken into account:

Income from the sale of goods (work, services), sale of property and property rights, determined in accordance with Art. 249 Tax Code of the Russian Federation;

Sales proceeds are determined based on all receipts associated with payments for goods (work, services) sold or property rights expressed in cash and (or) in kind.

Non-operating income determined in accordance with Art. 250 Tax Code of the Russian Federation.

Non-operating income is recognized as income not specified in Article 249 of this Code.

Non-operating income of a taxpayer is recognized, in particular, as income:

From equity participation in other organizations, with the exception of income used to pay for additional shares (shares) placed among the shareholders (participants) of the organization;

In the form of a positive (negative) exchange rate difference resulting from the deviation of the sale (purchase) rate of foreign currency from the official rate established by the Central Bank of the Russian Federation on the date of transfer of ownership of foreign currency (the specifics of determining bank income from these operations are established by Article 290 of this Code) ;

In the form of fines, penalties and (or) other sanctions recognized by the debtor or payable by the debtor on the basis of a court decision that has entered into legal force for violation of contractual obligations, as well as amounts of compensation for losses or damages;

From leasing (subleasing) property, if such income is not determined by the taxpayer in the manner established by Article 249 of this Code;

From granting for use rights to the results of intellectual activity and equivalent means of individualization (in particular, from granting for use of rights arising from patents for inventions, industrial designs and other types of intellectual property), if such income is not determined by the taxpayer in the manner established Article 249 of this Code;

In the form of interest received under loan, credit, bank account, bank deposit agreements, as well as on securities and other debt obligations (the specifics of determining bank income in the form of interest are established by Article 290 of this Code); and also non-operating income recognizes income that is not income from the sale of goods (work, services), property rights, etc.

The “expenses” indicator is used only by those taxpayers who have established as an object of taxation income reduced by the amount of expenses.

It should be noted that the procedure for determining expenses is used by both organizations and individual entrepreneurs.

The list of expenses taken into account for tax purposes under the simplified system is established by Article 346.16 of the Tax Code of the Russian Federation.

When determining the object of taxation, the taxpayer reduces the income received by the following expenses:

Expenses for the acquisition, construction and production of fixed assets

Expenses for the acquisition of intangible assets, as well as the creation of intangible assets by the taxpayer himself

Expenses for repairs of fixed assets (including leased ones);

Rental (including leasing) payments for rented (including leased) property;

Material costs;

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

Expenses for compulsory insurance of employees and property, 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;

Amounts of value added tax on paid goods (works, services) purchased by the taxpayer, as well as on advances for future deliveries;

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

Expenses for ensuring fire safety of the taxpayer in accordance with the legislation of the Russian Federation, expenses for services for the protection of property, maintenance of fire alarm systems, expenses for the purchase of fire protection services and other security services;

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;

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;

Travel expenses; - fees to a state and (or) private notary for notarization of documents. Moreover, such expenses are accepted within the limits of tariffs approved in accordance with the established procedure;

Expenses for accounting, auditing and legal services;

Expenses for the publication of financial statements, as well as for publication and other disclosure of other information, if the legislation of the Russian Federation imposes on the taxpayer the obligation to publish (disclose) them;

Expenses for office supplies;

Expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services;

Expenses associated with the acquisition of the right to use computer programs and databases under agreements with the copyright holder (licensing agreements). These costs also include costs for updating computer programs and databases;

Expenses for the preparation and development of new production facilities, workshops and units;

Amounts of taxes and fees paid in accordance with the legislation of the Russian Federation on taxes and fees;

Expenses for payment of the cost of goods purchased for further sale. When selling the specified goods, the taxpayer has the right to reduce the income from these operations by the amount of expenses directly related to such sale, including the amount of expenses for storage, servicing and transportation of the goods sold;

Expenses for the payment of commissions, agency fees and fees under agency agreements;

Costs for provision of warranty repair and maintenance services;

Costs for confirming the compliance of products or other objects, production processes, operation, storage, transportation, sales and disposal, performance of work or provision of services with the requirements of technical regulations, provisions of standards or terms of contracts;

Costs of conducting (in cases established by the legislation of the Russian Federation) a mandatory assessment in order to monitor the correctness of tax payment in the event of a dispute regarding the calculation of the tax base;

Fee for providing information on registered rights;

Expenses for paying for the services of specialized organizations for the production of documents for cadastral and technical registration (inventory) of real estate (including title documents for land plots and documents on land surveying);

Expenses for paying for the services of specialized organizations for conducting examinations, surveys, issuing opinions and providing other documents, the presence of which is mandatory for obtaining a license (permit) to carry out a specific type of activity;

Legal costs and arbitration fees;

Periodic (current) payments for the use of rights to the results of intellectual activity and means of individualization (in particular, rights arising from patents for inventions, industrial designs and other types of intellectual property);

Expenses for training and retraining of personnel on the taxpayer's staff on a contractual basis in the manner prescribed by paragraph 3 of Article 264 of this Code;

Expenses in the form of negative exchange rate differences arising from the revaluation of property in the form of foreign currency values ​​and claims (liabilities), the value of which is expressed in foreign currency, including on foreign currency accounts in banks, carried out in connection with a change in the official exchange rate of foreign currency to the ruble of the Russian Federation established by the Central Bank of the Russian Federation.

The general rules for accounting for expenses under the simplified taxation system are the following:

The established list of expenses is exhaustive and cannot be expanded;

Expenses are taken into account for tax purposes subject to established principles;

Individual expenses are taken into account in the manner established for similar expenses for income tax (Chapter 25 of the Tax Code of the Russian Federation);

Expenses are taken into account for tax purposes only at the time of their recognition.

In order to correctly calculate and pay tax, a taxpayer must organize tax accounting, determine the tax (reporting) period, create a tax base for this period, apply tax rates to it and remit the tax in a timely manner, not forgetting to submit the appropriate tax return.

Therefore, to correctly calculate tax, it is necessary to separately consider each of the listed indicators.

The tax period for this tax is a calendar year.

If the object of taxation is income, the tax rate is set at 6 percent.

If the object of taxation is income reduced by the amount of expenses, the tax rate is set at 15 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 paid amounts of quarterly advance tax payments.

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 advance tax payments paid.

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. 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 taxpayer is obliged to keep documents confirming the amount of loss incurred and the amount by which the tax base was reduced for each tax period, during the entire period of exercising the right to reduce the tax base by the amount of the loss.

A loss received by a taxpayer when applying other taxation regimes is not accepted when switching to a simplified taxation system.

The loss received by the taxpayer when applying the simplified taxation system is not accepted upon transition to other taxation regimes.

Taxpaying organizations submit tax returns to the tax authorities at their location:

Upon expiration of the tax period no later than March 31 of the year following the expired tax period.

Taxpayers - individual entrepreneurs submit tax returns to the tax authorities at their place of residence:

Upon expiration of the reporting period no later than 25 days from the end of the corresponding reporting period;

Upon expiration of the tax period no later than April 30 of the year following the expired tax period.

Taxpayers are required to keep tax records of their activity indicators necessary for calculating the tax base and the amount of tax, based on the book of income and expenses.

The form of the book of income and expenses and the procedure for reflecting business transactions in it by organizations and individual entrepreneurs using the simplified tax system was approved by order of the Ministry of Taxes of the Russian Federation dated October 28, 2002 No. BG-3-22/606. (as amended on March 26, 2003 ., May 24, 2004, February 4, 2005)

Since January 1, 2006, Chapter 26.2 of the Tax Code of the Russian Federation has been supplemented with Article 346.25.1, which allows the use of the simplified tax system on the basis of a patent. To introduce a patent on the territory of a particular region, a law of the relevant subject is required. The same document determines the list of types of business activities for which the use of a patent is permitted (but within the limits of the list provided for in Article 346.25.1 of Chapter 26.2 of the Tax Code of the Russian Federation).

Only entrepreneurs can apply a patent if they carry out only one of the types of business activities named in the law of a constituent entity of the Russian Federation, and if they do not use the labor of hired workers.

The use of the simplified tax system based on a patent is voluntary, therefore, even if the necessary law has been adopted in a constituent entity of the Russian Federation and this type of activity is included in it, you can choose both the simplified tax system and the general regime.

To obtain a patent, an entrepreneur must submit an application to the tax authority no later than one month before the start of application of the simplified tax system based on the patent. Document forms for the use of this system are approved by Order of the Federal Tax Service of Russia dated August 31, 2005 No. SAE-3-22/417. You can switch to the simplified tax system based on a patent from the beginning of any quarter for any of the following periods: quarter, six months, 9 months and a year.

When calculating the value of a patent, a rate of 6 percent is applied, but instead of real income, a predetermined annual income for the relevant type of activity is considered. The annual patent value (AP) is calculated using the formula:

GS = Potentially possible income by type of activity x 6% (1)

The amount of annual income is established by the laws of the constituent entities of the Russian Federation, and when establishing this amount, the following limitation is established. If the type of activity in respect of which the possibility of applying a patent is introduced is one of the types of activities that are subject to a single tax on imputed income (UTI), then the established amount of annual income should not exceed the amount of basic profitability established for this type of activity. This comparison is made in the case when UTII has not been introduced in the region and when it is introduced, UTII will have to be applied.

According to the Russian Ministry of Finance, an entrepreneur can reduce the cost of a patent by the amount of insurance payments for compulsory pension insurance paid and calculated for the same period of time but by no more than 50 percent, as well as keep a book of income and expenses and submit declarations to the tax authorities. The form of such a declaration has not yet been approved by the Ministry of Finance of the Russian Federation.

The Vologda region has not currently adopted a law on a simplified taxation system based on a patent.

On the territory of the Vologda region, a very widespread type of special tax regime is the Taxation System in the form of a single tax on imputed income for certain types of activities.

This tax regime has significant specifics.

At the same time, the system of taxation of imputed income applies only to the types of activities specified in the law; in relation to other types of activities, general or simplified taxation regimes will be applied at the same time.

In this regard, it is possible to highlight the following main examples of combining the single tax system on imputed income with other taxation systems.

The organization carries out several types of activities, one of which is subject to the single tax on imputed income. In this case, the organization applies a general or simplified taxation regime, and in relation to the latter type of activity calculates a single tax on imputed income.

The organization carries out two types of activities, each of which is subject to a single tax on imputed income. In this case, the organization separately calculates a single tax on imputed income for each type of activity.

The organization carries out several types of activities, two of which are subject to taxation under a single tax on imputed income. In this case, the organization applies a general or simplified taxation regime, and in relation to the last two types of activities, separately for each of them it calculates a single tax on imputed income.

A single tax on imputed income is a system of taxation of a separate type of activity, in which the tax is paid on pre-declared (imputed) income (indicator).

The main features of the single tax on imputed income are the following provisions.

The taxation system in the form of a single tax on imputed income for certain types of activities is put into effect by the law of the constituent entity of the Russian Federation.

In the Vologda region, this tax was adopted by the Decision of the Vologda City Duma of October 6, 2005. No. 310 “On the introduction of a taxation system in the form of a single tax on imputed income for certain types of activities” as well as regulations of municipalities, Zemstvo Assemblies of Gryazovetskoe, Sokolsky and other municipal districts.

Payment of a single tax on imputed income for certain types of activities replaces the obligation to pay four main taxes from these types of activities: profit tax (income), VAT on internal operations, property tax, and unified social tax.

All other taxes and fees for these types of activities are paid in accordance with the generally established procedure. For other types of activities, the usual tax regime is applied.

When carrying out several types of business activities that are subject to taxation with a single tax on imputed income, the indicators necessary for calculating the tax are recorded separately for each type of activity.

Taxpayers who, along with business activities subject to single taxation, carry out other types of business activities are required to keep separate records of property, liabilities and business transactions in relation to business activities subject to single taxation and business activities in respect of which taxpayers pay taxes in accordance with with a general taxation regime.

Organizations and individual entrepreneurs who are taxpayers of the single tax on imputed income pay insurance premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation.

Organizations that are taxpayers of the single tax on imputed income are required to comply with the requirements of the legislation on accounting in the general manner.

In accordance with Article 4 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting” (including additions and changes), this law applies to all organizations located on the territory of the Russian Federation. However, no exceptions are provided for organizations applying this taxation system. Thus, these organizations maintain accounting records in a general manner.

Organizations and individual entrepreneurs using the imputed taxation system must also take into account the following conditions:

With regard to the single tax on imputed income, Article 346.27 of the Tax Code of the Russian Federation provides for special definitions of basic concepts, which should be applied for taxation purposes.

Imputed income is the potential income of a single tax payer, calculated taking into account the totality of factors that directly affect the receipt of the specified income, and used to calculate the amount of the single tax at the established rate.

Basic profitability is a conditional monthly profitability in value terms for one or another unit of a physical indicator characterizing a certain type of business activity in various comparable conditions, which is used to calculate the amount of imputed income.

Basic return on imputed income tax for certain types of activities. The basic profitability is determined in rubles and is set for one month per unit of physical indicator. The amount of basic profitability is established in the Tax Code of the Russian Federation. Basic yield is necessary to determine the tax base.

Table 5. Basic profitability

Basic return adjustment factors.

K 1 - deflator coefficient established for the calendar year; in 2006 it was equal to 1.132

K 2 is the adjustment coefficient of basic profitability, taking into account the totality of the features of doing business.

In the Vologda region, the value of this coefficient is established by municipalities in accordance with their regulatory documents. Some data is shown in Table 6.

Table 6. Correction coefficients of municipalities of the Vologda region

The list of types of business activities for which the law of a constituent entity of the Russian Federation can establish a taxation system in the form of a tax on imputed income is listed in clause 2 of Article 346.26 of the Tax Code of the Russian Federation. The legislative bodies of the constituent entities of the Russian Federation have the right to choose all (or part) of the established types of activities. Regional authorities cannot establish other types of activities or introduce any restrictions on the subject composition.

Taxpayers for the single tax on imputed income are organizations and individual entrepreneurs carrying out business activities subject to a single tax on the territory of a constituent entity of the Russian Federation in which a single tax has been introduced.

The object of taxation for the application of a single tax is the taxpayer’s imputed income, which is defined as potentially possible income, calculated taking into account the totality of factors directly affecting the receipt of said income.

The tax base for calculating the amount of a single tax is the amount of imputed income, calculated as the product of the basic profitability for a certain type of business activity, calculated for the tax period, adjusted by the value of the coefficients, and the value of the physical indicator characterizing this type of activity.

The single tax rate is set at 15 percent of the amount of imputed income. Formula for calculating the single tax on imputed income:

Single tax on imputed income = (physical indicator x basic yield x K1 x K2) x 15% (2)

The tax period for a single tax is a quarter.

The amount of the single tax calculated for the tax period is reduced by taxpayers by the amount of insurance contributions for compulsory pension insurance, carried out in accordance with the legislation of the Russian Federation, paid for the same period of time when taxpayers pay remunerations to their employees employed in those areas of the taxpayer’s activity for which the payment is made. a single tax, as well as on the amount of insurance premiums in the form of fixed payments paid by individual entrepreneurs for their insurance and on the amount of temporary disability benefits paid. At the same time, the amount of the single tax cannot be reduced by more than 50 percent on insurance contributions for compulsory pension insurance.

Based on the above, it follows that the process of modernization of the Tax system continues. This is evidenced by the data in Table 7.

Table 7. Changes and additions made to legislative and regulatory acts regarding the procedure for calculating and paying the single tax on imputed income from 01.01.06.

2. Accounting for small businesses

2.1 Cash accounting

The company keeps funds in the bank, and to make cash payments, AKF Prof-Audit LLC has a cash desk and maintains all the necessary documentation in accordance with established forms.

The cashier is guided by the main regulatory documents governing the conduct of cash transactions:

Regulations on the rules for organizing cash circulation on the territory of the Russian Federation, approved by the Board of Directors of the Bank of Russia dated January 5, 1998 No. 14-P;

The procedure for conducting cash transactions in the Russian Federation was approved by the decision of the Board of Directors of the Central Bank of Russia on September 22, 1993 No. 40 and brought to the attention of the Central Bank of Russia letter dated October 4, 1993 No. 18

Decree of the Government of the Russian Federation dated July 30, 1993 No. 745 “On approval of the regulations on the use of cash registers when making cash settlements with the population and the list of certain categories of enterprises (including individuals carrying out entrepreneurial activities without forming a legal entity, if they carry out trade operations or provision of services), organizations and institutions that, due to the specifics of their activities or the characteristics of their location, can carry out monetary settlements with the population without the use of cash registers.

The following operations are carried out through the cash desk:

Cash received is accounted for;

Payments are made for their obligations to other persons within the amount established by the Central Bank of the Russian Federation (the maximum amount for cash settlements between legal entities is 60 thousand rubles per payment);

Payment of wages and accountable amounts is carried out.

Acceptance of cash from the population is carried out with the mandatory use of cash registers and in compliance with the requirements of Resolution of the Council of Ministers - Government of the Russian Federation No. 745.

Cash is kept in the cash register in the amount established in accordance with the calculation of the cash register limit.

The cashier bears full financial responsibility for the safety of all valuables he accepts.

The cashier prepares primary cash documents and maintains a cash book.

Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88 approved unified forms of primary accounting documentation for recording cash transactions, agreed with the Ministry of Finance of Russia and the Ministry of Economy of Russia:

· No. KO-1 “Cash receipt order” (Appendix 1)

· No. KO-2 “Expense cash order” (Appendix 2)

· No. KO-3 “Journal of registration of incoming and outgoing cash documents”

· No. KO-4 “Cash Book” (Appendix 3)

· No. KO-5 “Book of accounting of funds accepted and issued by the cashier”

· Journal of registration of incoming and outgoing payment documents

2.2 Accounting for fixed assets and intangible assets

Fixed assets are part of the property that is used in an organization as means of labor in the production of products, performance of work and services, or for managing the organization for a period exceeding 12 months.

The accounting rules for fixed assets are established by the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by Order of the Ministry of Finance of the Russian Federation dated March 3, 2001 No. 26n. (with amendments and additions approved by order of the Ministry of Finance dated December 12, 2005);

In accordance with these rules, when accepting assets for accounting as fixed assets, the following conditions must be simultaneously met:

Use in the production of products, when performing work or providing services, or for management needs;

Use for a long time, i.e. useful life over 12 months;

The organization does not intend to further resell these assets;

The ability to bring economic benefits to the organization in the future.

The useful life is the period during which the use of an item of fixed assets generates income for the organization.

For those types of fixed assets that are not specified in this Classification, their useful life is established by the taxpayer in accordance with the technical conditions and recommendations of the manufacturing organizations.

The classification of fixed assets by type forms the basis of their analytical accounting.

According to their purpose, fixed assets are divided into:

Production

Non-productive

By type, fixed assets are divided into:

Facilities;

Workers and power machines, etc.

According to the degree of use, fixed assets are divided into;

In use;

Those under conservation, etc.

Depending on the existing rights to objects, fixed assets are divided into:

Own, including leased;

Under operational management;

Rented.

The cost of fixed assets is defined as initial, residual and replacement.

The initial cost is the amount of actual costs for the acquisition of an item of fixed assets.

Such costs, for example, could be:

Amounts paid to the seller in accordance with the contract;

Amounts paid for delivery and installation;

Non-refundable taxes paid on the acquisition of fixed assets (for example, VAT paid on the acquisition of equipment for the production of products exempt from this tax);

Amounts paid for information and consulting services related to the acquisition of this fixed asset;

Interest on loans and borrowings received for the purchase of fixed assets;

Other costs directly related to the acquisition of fixed assets.

The receipt of fixed assets (except for equipment for installation) must be recorded through account 08 “Investments in non-current assets”. This account collects all costs associated with the purchase and installation of equipment, or its construction and construction. The exception is general business and other expenses that are not directly related to the acquisition or construction of facilities. When an item, by decision of a special commission of the enterprise, can be put into operation, an acceptance certificate is drawn up, and all expenses from account 08 “Investments in non-current assets” are transferred to account 01 “Fixed assets”.

Costs for the acquisition of fixed assets are first recorded as the debit of account 08 “Investments in non-current assets” (excluding VAT):

Debit 08 Credit 60 (76) - costs directly related to the acquisition of fixed assets are taken into account,

When putting a fixed asset object into operation, the following posting is made:

Debit 01 Credit 08 - fixed assets were put into operation.

LLC AKF Prof-Audit purchased a personal computer under a purchase and sale agreement. According to the agreement, the cost of the computer is 16,402 rubles. (including VAT - 2,502 rubles).

The organization's accountant makes the following entries:

Debit 60 Credit 51 in the amount of 16,402 rubles. - the seller's invoice has been paid;

Debit 08 Credit 60 in the amount of 16,402 rubles. - the computer was capitalized on the organization’s balance sheet (including VAT);

The delivery of the computer (295 rubles, including VAT - 45 rubles) was additionally paid for by LLC AKF Prof-Audit in cash from the cash register through an accountable person:

Debit 71 Credit 50 in the amount of 295 rubles. - money was issued from the cash register to the accountable person to pay for the delivery of the computer;

Debit 08 Credit 71 in the amount of 295 rubles. - delivery fees are included in the cost of the computer (based on the advance report of the accountable person);

When the computer is put into operation, the accountant of AKF Prof-Audit LLC makes the following entries:

Debit 01 Credit 08 RUB 16,697 - the computer is included in the organization's fixed assets.

Any fixed asset accepted for operation begins to be used in production, and depreciation is charged on it. Every month (the next month after acceptance into operation) part of the cost of this fixed asset will be transferred to the cost of manufactured products.

There are 4 ways to calculate depreciation of fixed assets:

Linear;

Reducing balance method;

The method of writing off value by the sum of the numbers of years of useful life;

The method of writing off the cost is proportional to the volume of products (works).

To calculate depreciation, all fixed assets of an organization are divided into homogeneous groups of objects united by common characteristics.

For objects of one group of fixed assets, you can use only one of the listed methods, which is fixed in the accounting policy of the organization.

The selected depreciation method should be applied over the entire useful life (that is, service life) of the fixed asset.

The approximate service life of fixed assets is given in the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1).

If the Classification does not indicate the useful life of the item you purchased, the organization can establish it based on the manufacturer’s recommendations, which should be in the technical documentation for the fixed asset (passport, technical description, operating instructions, etc.). Among the methods of calculating depreciation, the linear method is more common.

The straight-line method of calculating depreciation involves evenly accruing depreciation over the useful life of the fixed asset.

AKF Prof-Audit LLC purchased a car for use in its core business. The initial cost of the fixed asset is 120,000 rubles. Useful life - 5 years.

When using the straight-line depreciation method, 1/5 of the cost of the car must be depreciated annually.

First you need to determine the annual depreciation rate. To do this, we will take the initial cost of the fixed asset as 100%.

The annual depreciation rate will be 20% (100%: 5).

Therefore, the annual depreciation amount will be 24,000 rubles. (RUB 120,000 x 20%).

The amount of monthly depreciation charges will be 2,000 rubles. (RUB 24,000: 12 months).

Every month for 5 years, the accountant of AKF Prof-Audit LLC will make the following entries:

Debit 20 Credit 02 in the amount of 2,000 rubles. - depreciation of fixed assets was accrued for the reporting month.

As soon as the amount of depreciation (on account 02 “Depreciation of fixed assets”) is equal to the amount of the book value of the fixed asset (on account 01 “Fixed assets”), then depreciation is no longer accrued, and the fixed asset begins to generate “net profit”. If it has already lost its technical characteristics or financial usefulness, then it can be written off according to the act.

The main primary documents for accounting of fixed assets are:

Certificate (invoice) of acceptance and transfer of fixed assets (form No. OS-1) (Appendix 4);

Acceptance certificate for repaired, reconstructed and modernized facilities (form No. OS-3);

Act on write-off of fixed assets (form No. OS-4) (Appendix 5);

Act on write-off of motor vehicles (form No. OS-4a);

Inventory card for accounting of fixed assets (form No. OS-6);

Equipment acceptance certificate (form No. OS-14);

Certificate of acceptance and transfer of equipment for installation (form No. OS-15);

Report on identified equipment defects (form No. OS-16);

Act on the recording of material assets received during the dismantling and dismantling of buildings and structures (form M-35).

Also, under a simplified tax system, taxpayers are required to keep accounting records of both fixed assets and intangible assets.

Intangible assets (intangible assets) are the results of intellectual activity acquired and (or) created by the taxpayer and other objects of intellectual property (exclusive rights to them), used in the production of products (performance of work, provision of services) or for the management needs of the organization for a long time (duration over 12 months).

At the same time, in order to recognize an intangible asset, it is necessary to have the ability to bring economic benefits (income) to the taxpayer, as well as the presence of properly executed documents confirming the existence of the intangible asset itself and (or) the taxpayer’s exclusive right to the results of intellectual activity (including patents, certificates, other security rights). documents, agreement of assignment (acquisition) of a patent, trademark).

Intangible assets include:

Exclusive rights to intellectual property objects (inventions, computer software, trademarks, etc.) that are used in the production activities of the organization for more than one year;

Organizational expenses, that is, expenses associated with the formation of a legal entity (payment for consulting, advertising, legal services; expenses for the preparation of documentation and other expenses incurred before the state registration of the organization), recognized in accordance with the constituent documents as the contribution of the founders to the authorized capital;

The business reputation of an organization, that is, the difference between the purchase price of the organization (as an acquired property complex as a whole) and the balance sheet value of all its assets and liabilities.

An intangible asset does not have a tangible structure, but you must have a document confirming the exclusive right of your organization to this asset.

The accounting rules for intangible assets are established by the Accounting Regulations “Accounting for Intangible Assets” PBU 14/2000 (approved by Order of the Ministry of Finance dated October 16, 2000 No. 91n).

An intangible asset acquired for a fee is accounted for on the balance sheet at its historical cost, which includes all actual acquisition costs.

Such expenses, for example, could be:

Amounts paid to the copyright holder under the contract for the transfer (assignment) of rights;

Cost of consulting services related to the acquisition of an intangible asset;

Registration fees, patent fees and other similar payments related to the registration (re-registration) of rights to an intangible asset;

Non-refundable taxes paid on the acquisition of an intangible asset;

Remuneration paid to the intermediary through whom the intangible asset was acquired;

Other costs directly related to the acquisition of an intangible asset.

We must first take into account all the listed costs in the debit of account 08 “Investments in non-current assets” (without value added tax):

Debit 08 Credit 60 (76, 51)

Costs directly related to the acquisition of an intangible asset are taken into account (excluding VAT),

When accepting an intangible asset for accounting, an accounting entry is made:

Debit 04 Credit 08 - intangible asset accepted for accounting

Intangible assets arrive on the basis of an acceptance certificate.

An inventory card for recording intangible assets should be issued for each object.

LLC AKF Prof-Audit acquired from OJSC AuditInform the exclusive rights to the invention, confirmed by patent No. 1159113. The cost of the patent, according to the agreement, amounted to 120,000 rubles. (including VAT - 18,305 rubles).

The agreement on the assignment of exclusive rights to an invention was registered with Rospatent. Registration costs (including payment of the registration fee) amounted to 500 rubles.

The accountant of AKF Prof-Audit LLC made the following entries:

Debit 08 Credit 60 in the amount of 120,000 rubles. - reflects the cost of exclusive rights to a patent (including VAT);

Debit 60 Credit 51 in the amount of 120,000 rubles. - money was transferred to “AuditInform”;

Debit 08 Credit 76 in the amount of 500 rubles. - reflects the costs associated with registering a patent assignment agreement;

Debit 76 Credit 51 in the amount of 500 rubles. - the costs associated with registering the agreement have been paid;

Debit 04 Credit 08 in the amount of 120,500 rubles. (120000 + 500) - the intangible asset is accepted for accounting (after registration of the agreement with Rospatent).

Costs associated with the maintenance and servicing of intangible assets are included in the cost of products, works or services.

For example, during the validity period of a patent for an invention, the patent holder organization is required to pay a fee to maintain the patent in force.

In accounting, such costs are reflected in the accounting entry:

Debit 26 (20, 44...) Credit 76 - costs associated with the maintenance and servicing of intangible assets are taken into account.

An intangible asset received free of charge is accounted for on the balance sheet at market value. The following entry is made in the accounting:

Debit 08 Credit 98-2 - intangible asset received free of charge;

Debit 04 Credit 08 - intangible asset accepted for accounting.

The value of gratuitously received intangible assets for tax purposes is taken into account as non-operating income (Article 250 of the Tax Code of the Russian Federation).

Almost every organization uses computer programs in its work. In the vast majority of cases, the exclusive copyright to a computer program remains with the developer, and the organization acquires only the right to use this program.

This situation, in particular, occurs when an organization uses an accounting automation program (for example, 1C: Accounting, etc.) or a computer information system (for example, ConsultantPlus, Garant, etc.) .

In this case, the organization must take into account intangible assets received for use on an off-balance sheet account in the assessment adopted in the agreement (clause 26 of PBU 14/2000).

Periodic payments for the right to use an object of intellectual property are included in the expenses of the reporting period, and a fixed one-time payment is taken into account as deferred expenses and written off as expenses during the term of the contract.

When applying the simplified taxation system, the accountant of AKF Prof-Audit LLC has the opportunity, at the time of acquisition of an intangible asset, to write off its cost as an expense for the reporting period.

Intangible assets arrive on the basis of an acceptance certificate. As a general rule, the act is drawn up by a commission appointed by order of the head. The commission, as a rule, includes representatives of the enterprise administration, accounting employees, as well as specialists capable of assessing an intangible asset.

There is no standard form for the act of acceptance and transfer of an intangible asset. However, as an initial sample of such an act, you can use the form of the act (invoice) of acceptance and transfer of fixed assets (form No. OS-1).

The act must indicate the initial cost of the asset, its useful life, and the procedure for calculating depreciation.

For each item of intangible assets, the accountant must create a special card (form No. NMA-1).

The card is issued in one copy for each object of intangible assets.

3. Tax accounting and reporting of small businesses

3.1 Tax accounting of income and expenses in LLC AKF “Prof-Audit”

The limited liability company audit and consulting firm AKF "Prof-Audit" was established in 1999 in Vologda in accordance with the current legislation of the Russian Federation and operates on the basis of the Charter. The company's activities are carried out on the basis of license No. E 003378 from the Ministry of Finance of the Russian Federation, issued by Order of the Ministry of Finance of January 17, 2003.

Location of the organization: 160000, Russian Federation, Vologda region, Vologda, Kozlenskaya street, building 33, office 203

The professional liability of the Auditor is insured by OJSC Russian People's Insurance Company ROSNO, policy series G27- No. 22608406-B105/32-11 dated 04/05/2006.

The main activities that are provided for in the Charter of the company are:

Conducting audits of the financial and economic activities of legal entities;

Arrangement and control of accounting and reporting;

Setting up a tax accounting system;

Tax examination of investment projects;

Conducting seminars, advanced training and training of personnel of economic entities, and in particular audit organizations;

Scientific development, publication of methodological manuals and recommendations on accounting, taxation, analysis of financial and economic activities, auditing

Consulting services on financial, tax, banking and other economic legislation, investment activities, management, marketing, tax optimization, registration, reorganization and liquidation of enterprises.

AKF Prof-Audit LLC is a company providing a full range of audit services. Today the company provides its services to enterprises in the Northwestern and Central regions of Russia.

The team of ACF “Prof-Audit” is made up of high-class professionals. Today the company's workforce is 25 people, 8 of whom are certified by the Ministry of Finance of the Russian Federation. The company's employees have experience working with the following large organizations: Zavolzhsky Motor Plant OJSC, Severagrogaz LLC, Cherepovets Plywood and Furniture Plant CJSC, housing and communal services enterprises. Cherepovets, Vologda and Arkhangelsk region. The quality of work has allowed the company to take its rightful place in the audit services market of the North-West Region.

The company has developed a flexible, practical and effective methodology for conducting audits, which allows not only to take into account the specifics and changes in legislation, but also to carry out individual tasks set by the client. All company activities are carried out in strict compliance with in-house standards developed on the basis of Russian auditing standards.

In addition, the company provides continuous consulting to clients in the fields of law, finance, taxation and accounting.

During the period of activity, the company has not received a single complaint regarding the quality of the services provided. In 2004, AKF Prof-Audit LLC was one of the first in the North-West region to successfully pass the quality check of services provided by the National Federation of Consultants and Auditors, the results of which provide the company’s clients with an additional guarantee of the high professionalism of its employees.

In relation to organizations that have switched to a simplified taxation system, there is a certain problem of establishing accounting policies. This is primarily due to the introduction into force of Chapter 26.2 “Simplified Taxation System” of the Tax Code of the Russian Federation on January 1, 2003. In the case where the object of single taxation is income, there is no need to establish any elements of accounting tax policy. If the object is income reduced by the amount of expenses, then such a need can certainly arise, since the definition of the cost part of the tax base in Chapter 26.2 “Simplified Taxation System” of the Tax Code of the Russian Federation directly connects with the principles of formation of expenses for profit tax purposes under Chapter 25 “Tax on profit of organizations" of the Tax Code of the Russian Federation, which in turn is advisable to collect on the basis of the accounting system installed at the enterprise.

Since 2006, detailed accounting policies will have to be drawn up not only by organizations that pay general taxes, but also by those who apply UTII and the simplified tax system.

On January 1, 2006, a new version of Chapter 26.2 of the Tax Code of the Russian Federation came into force (Federal Law of July 21, 2005 No. 101-FZ). In this regard, enterprises that have switched to a simplified tax system need to include the following innovations in their accounting policies.

From January 1, 2006, it is necessary to specify in the accounting policy which object of taxation the taxpayer will apply.

Choose how the company will conduct accounting:

In full;

Keep only records of individual transactions (required - fixed assets and intangible assets).

If an organization has decided to keep accounting records of the above-mentioned accounting objects, then it is necessary to prescribe exactly how it will do this. The following options are possible:

Apply the accounts provided for by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n “On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and instructions for its application” (as amended and supplemented dated May 7, 2003)

Prepare primary documents and accounting registers.

Joint stock companies that apply a simplified taxation system and pay dividends will have to keep full accounting records. After all, dividends are calculated from net profit, which must be determined according to accounting rules. This position was expressed by the Russian Ministry of Finance in letter dated June 8, 2005 No. 03-03-02-04.

A company that uses a simplified system and decides to voluntarily pay insurance contributions to the Russian Social Insurance Fund must indicate this in its accounting policy.

Enterprises that have switched to a simplified taxation system can maintain an Income and Expense Book in electronic form or on paper. The form of such a book and the procedure for reflecting business transactions in it were approved by order of the Ministry of Taxes of the Russian Federation dated December 30, 2005 No. 167n (Appendix 6).

The accounting policy of LLC AKF Prof-Audit was approved by the head on the basis of order for the organization No. 1 dated January 10, 2006. The accounting policy for accounting and taxation purposes is based on the following legislative and regulatory documents:

Regulations on maintaining accounting and financial statements in the Russian Federation (approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34 n);

Accounting Regulations “Accounting for Fixed Assets” PBU 6/01 (approved by order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26 n) (with amendments and additions approved by order of the Ministry of Finance dated December 12, 2005);

Accounting Regulations “Income of the Organization” PBU 9/99 (approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32 n) (as amended and supplemented by Order of the Ministry of Finance dated December 12, 2005);

Accounting Regulations “Organization Expenses” PBU 10/99 (approved by order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33 n);

Accounting Regulations “Accounting for Intangible Assets” PBU 14/2000 (approved by Order of the Ministry of Finance dated October 16, 2000 No. 91n);

Accounting Regulations “Accounting for income tax calculations” PBU 18/02 (approved by order of the Ministry of Finance of the Russian Federation dated November 19, 2002 No. 114 n);

The company's accounting policy defines the following:

Apply a simplified taxation system;

Income from the sale of goods (work, services), property and property rights should be taken into account in accordance with (Article 249 of the Tax Code of the Russian Federation) and non-operating income (Article 250 of the Tax Code of the Russian Federation);

Reduce income received by those types of expenses that are specified in Article 346.16 of the Tax Code of the Russian Federation;

Accounting is carried out for individual transactions: for fixed assets and intangible assets;

The accounting service of the organization, headed by the chief accountant, is responsible for maintaining accounting records.

Organize the accounting of transactions by preparing primary documents and accounting registers in electronic form, using the accounting automation program “1C: Enterprise 7.7”.

The initial cost of intangible assets is determined based on the initial cost of goods. Accept such expenses at the time of putting these fixed assets into operation after their actual payment;

Expenses for the acquisition of fixed assets made during the period of application of the simplified taxation system, in accordance with paragraph 1 of paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation, shall be accepted at the time of putting these fixed assets into operation only after their actual payment.

In order to ensure the reliability of accounting and reporting data, conduct an inventory of all property of the organization in December 2005. An inventory of funds in the cash register should be carried out monthly, and when financially responsible persons change, when facts of theft, abuse or damage to property are identified, in the event of a natural disaster, fire or other emergency situations caused by extreme conditions, as the fact is established.

Determination of income of AKF Prof-Audit LLC under this taxation system is carried out on a cash basis and in the same manner as provided for income tax payers.

The cash method of income recognition under the simplified taxation system is a method in which income (from sales, non-sales) is recognized as such in the reporting (tax) period in which they were actually received. Depending on the method of receiving income, the date of receipt is recognized as follows:

The day of receipt of funds into bank accounts;

The day the funds are received by the taxpayer;

The day of receipt of other property (work, services), property rights.

When determining the object of taxation of ACF Prof-Audit LLC, the following income is taken into account:

1. income from the sale of work performed and services provided;

LLC AKF "Prof-Audit" in January-March 2006, according to the certificates of services performed, provided the following services:

Conducting audits: Bagri LLC in the amount of 80,000 rubles, Mekhkolonna No. 19 OJSC in the amount of 120,000 rubles, etc. A total of 1,256,000 rubles.

2.Accounting;

Karat LLC in the amount of 35,000 rubles, Stroyinterier LLC in the amount of 45,000 rubles, etc. A total of 875,000 rubles.

3. Advisory services in the amount of 86,000 rubles.

All cash receipts were credited to the current account during this reporting period.

4.Non-operating income

LLC AKF Prof-Audit provides services for issuing loans to its employees.

In January-March 2006, the organization's cash desk received 3,650 rubles from individuals according to cash receipt orders in the form of interest received under loan agreements.

Income = Income from sales + Non-operating income (3)

Thus, the income of AKF Prof-Audit LLC for the reporting period amounted to 2,220,650 rubles.

These transactions are confirmed by the following documents: certificates of completed work, bank statements on the current account, payment orders, cash receipt orders.

When determining the object of taxation, the taxpayer reduces the income received by expenses.

During the reporting period from January to March 2006, the organization incurred the following expenses:

1. Expenses for the acquisition, construction and production of fixed assets.

Many changes that came into force on January 1, 2006 apply to fixed assets under the simplified taxation system. Fixed assets now include any property that is recognized as depreciable according to the rules of Chapter 25 of the Tax Code of the Russian Federation (clause 4 of Article 346.16 of the Tax Code of the Russian Federation), and not just acquired property, as was before.

Starting from January 1, 2006, organizations that have switched to a simplified system have the full right to include in expenses the cost of fixed assets, both purchased and manufactured in-house. This became possible thanks to the new wording of subclause 1 of clause 3 of Article 346.16 of the Tax Code of the Russian Federation. Moreover, property subject to state registration is taken into account when determining the tax base from the moment of documentary confirmation of the fact of filing documents for registration (true for all objects, except those that were put into operation before January 31, 1998). The moment of cost recognition is the last day of the reporting (tax) period. It is separately stipulated that costs arise only in the case of payment for equipment and its use for business purposes (subclause 4, clause 2, article 346.17 of the Tax Code of the Russian Federation).

In connection with the above innovations, questions arise related to the transition period, that is, situations when the process of constructing a fixed asset began last year and ended this year. The answers to this question are set out in the letter of the Ministry of Finance of Russia dated October 18, 2005 No. 03-11-02/52.

This document states that if the payer worked under the simplified taxation system in 2005 and retained this status in 2006, while the final payment for the construction, production, commissioning and registration of rights to the fixed asset was made before January 1, 2006, then he cannot generate expenses. If all of the above steps are completed after the onset of the new year, then the base can be reduced, but not immediately, but in the period when the last of the events occurred. Let's say that payment, construction and submission of documents are dated 2006, and commissioning is dated 2007, then costs will arise in 2007, not earlier.

In the case where either only payment or only commissioning falls in 2006, and the remaining activities were completed in 2005, costs cannot be taken into account.

Expenses for the acquisition of fixed assets are also taken into account by the taxpayer after they have been paid in two ways, depending on the period of their acquisition.

In relation to fixed assets acquired during the period of application of the simplified taxation system, the costs of their acquisition are taken into account in full at a time at the time of putting these fixed assets into operation.

Computers were put into operation and paid for on the same date.

The cost of computers 168,000 rubles was written off as enterprise expenses at a time on 03/31/2006.

In relation to fixed assets acquired by a taxpayer before the transition to a simplified taxation system, the cost of fixed assets is included in the costs of acquiring fixed assets in the following order:

In relation to fixed assets with a useful life of up to three years inclusive - within one year of applying the simplified taxation system;

LLC AKF Prof-Audit purchased a printer before the transition to a simplified taxation system at a cost of 15,000 rubles.

The residual cost of the printer as of January 1, 2006 – 12,000 rubles is written off as enterprise expenses evenly over the tax period:

03/31/2006 – 4000 rubles

06/30/2006 – 4000 rubles

09/30/2006 – 4000 rubles

12/31/2006 – 4000 rubles

In relation to fixed assets with a useful life from three to 15 years inclusive: during the first year of application of the simplified taxation system - 50 percent of the cost, the second year - 30 percent of the cost and the third year - 20 percent of the cost;

LLC AKF Prof-Audit purchased a computer before the transition to a simplified taxation system worth 35,000 rubles.

The residual value of the computer as of January 1, 2006 – 30,000 rubles is written off as enterprise expenses in the following order:

2006 – 15,000 rubles, 3,750 rubles in each reporting period;

2007 – 9,000 rubles, 2,250 rubles in each reporting period;

2008 – 6,000 rubles, 1,500 rubles in each reporting period.

In relation to fixed assets with a useful life of over 15 years - within 10 years of applying the simplified taxation system in equal shares of the cost of fixed assets. At the same time, during the tax period, expenses are accepted for reporting periods in equal shares.

If AKF Prof-Audit LLC had a building with a residual value of 1,000,000 rubles as of 01/01/2006.

Then the cost of the building would be written off during the period from 2006 to 2016 in equal shares in the amount of 100,000 rubles per year.

The value of fixed assets is assumed to be equal to the residual value of this property at the time of transition to the simplified taxation system.

When determining the useful life of fixed assets, one should be guided by the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 “On the classification of fixed assets included in depreciation groups.”

For those types of fixed assets that are not specified in this document, their useful life is established by the taxpayer in accordance with the technical conditions and recommendations of the manufacturing organizations.

To recognize expenses for the acquisition of fixed assets, two conditions must be met:

1) putting fixed assets into operation;

2) actual payment of fixed assets.

2.Rent payments for leased property;

LLC AKF "Prof-Audit", on the basis of certificates of services performed, paid from the current account by payment orders (dated 01/31/2006, 02/28/2006, 03/31/2006) for the rent of the premises of LLC "Vapmarket" in the amount of 30,000 rubles, including VAT 4,576 rubles for every month.

The total amount was 90,000 rubles, including VAT of 13,729 rubles.

3. Amounts of value added tax on paid services) purchased by the taxpayer and subject to inclusion in expenses;

the amount of VAT based on the invoices of Vapmarket LLC is equal to 13,729 rubles.

4. Material costs;

For LLC AKF Prof-Audit, services from third-party organizations were performed (contract work in the field of audits).

For these services, 650,000 rubles were transferred from the current account in the reporting period.

5. Expenses for wages, payment of temporary disability benefits;

accrued and paid wages, including bonuses, in the reporting period amounted to 450,000 rubles.

6. 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;

accrued and paid contributions to the budget for compulsory social insurance against industrial accidents and occupational diseases in the reporting period amounted to 63,900 rubles

7. Expenses associated with payment for services provided by credit institutions;

In the reporting period, the bank withheld 8,600 rubles from the current account for maintaining the account and services provided when cashing out cash.

8. Travel expenses, in particular for:

Travel for an employee to the place of business trip and back to the place of permanent work on the basis of presented travel documents - 25,000 rubles.

Renting residential premises based on presented hotel invoices - 45,000 rubles.

Daily allowance

At LLC AKF Prof-Audit, daily allowances are paid in the amount of 300 rubles per day, but for tax accounting, the amount of daily allowances is allowed within the limits approved by the Government of the Russian Federation, i.e. in the amount of 100 rubles.

expenses for this item amounted to 18,000 rubles.

9. Expenses for stationery;

AKF Prof-Audit LLC purchased from entrepreneur A.R. Makarova. stationery including: paper, pens, spellers, paper clips, etc. in total for the amount of 22,500 rubles.

Payment from the current account on March 17, 2006.

Based on advance reports from Secretary N.A. Sinitsina. Stationery supplies were purchased in the amount of 15,000 rubles.

At the end of the reporting period, on the basis of the act, these materials are written off for production.

10. Expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services;

These costs associated with sending correspondence amounted to 12,850 rubles.

11. Expenses for updating computer programs and databases;

LLC AKF Prof-Audit, on the basis of the certificates of work performed, paid the entrepreneur Navolochnaya I.N. for updating computer programs from a current account 18,000 rubles.

And also for the Consultant Plus and Garant systems - 62,000 rubles.

Expenses are recognized as justified and documented expenses incurred (incurred) by the taxpayer.

Justified expenses mean economically justified expenses, the assessment of which is expressed in monetary form.

Documented expenses mean expenses supported by documents drawn up in accordance with the legislation of the Russian Federation. Any expenses are recognized as expenses, provided that they are incurred to carry out activities aimed at generating income.

Based on the above, the following conditions for accepting expenses for tax purposes can be identified:

Income is reduced by the amount of reasonable expenses.

Income is reduced by the amount of documented expenses.

Income is reduced by the amount of any expenses within the established list that were incurred to carry out activities aimed at generating income.

If these principles are violated, expenses are not taken into account for tax purposes.

Expenses under the simplified taxation system are taken into account after they are actually paid.

During the reporting period, these expenses for tax purposes at LLC AKF Prof-Audit amounted to 1,656,600 rubles.

3.2 Composition and formation of tax reporting indicators

In order to correctly calculate and pay tax, the taxpayer must organize tax accounting, determine the tax (reporting) period, form a tax base for this period, apply tax rates to it and timely transfer the tax, and submit the appropriate tax return, the form of which is approved, within the established time frame. Order of the Ministry of Finance of the Russian Federation dated March 3, 2005 No. 30n “On approval of the tax return form for the single tax paid in connection with the application of the simplified taxation system, and the procedure for filling it out.”

In accordance with paragraph 1 of Article 346.24 of the Tax Code of the Russian Federation, taxpayers are required to 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 such a Book and the procedure for reflecting business transactions in it are approved by order of the Ministry of Taxes and Taxes of the Russian Federation dated December 30, 2005 No. 167n (Appendix 6).

Business transactions for the reporting (tax) period are reflected in the Book of Income and Expenses in chronological order based on primary documents in a positional manner.

The income and expense accounting book consists of three sections:

Section I “Income and Expenses” (consists of four tables, one for each quarter);

Help for section I “Calculation of the tax base for the single tax.”

Section II “Calculation of expenses for the acquisition of fixed assets accepted when calculating the tax base for the single tax”;

Section III “Calculation of the amount of loss.”

The book of income and expenses is opened for one calendar year and must be laced and numbered.

On the last page, numbered and laced by the taxpayer, of the Book of Income and Expenses, the number of pages it contains is indicated, which is confirmed by the signature of the head of the organization, and is also certified by the signature of the tax inspector and sealed before the start of its maintenance.

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 tax.

The book of income and expenses can be kept both on paper and in electronic form. When maintaining the Income and Expense Book in electronic form, taxpayers are required to print it out on paper at the end of the reporting (tax) period.

In accordance with the order of the Federal Tax Service of September 2, 2005 No. SAE-3-25/422@, certification and sealing of the Income and Expense Book is carried out on the day of application in the presence of the taxpayer

Correction of errors in the Income and Expense Accounting Book must be justified and confirmed by the signature of the head of the organization, indicating the date of correction and the seal of the organization. The procedure for filling out this register is in the appendix.

The tax period for a single tax under a simplified taxation system is a calendar year.

The reporting periods for the single tax under the simplified taxation system are the first quarter, six months and nine months of the calendar year.

In LLC AKF Prof-Audit, the object of taxation is income reduced by the amount of expenses; the tax base is the monetary value of income reduced by the amount of expenses. According to Article 346.20 of Chapter 26.2 of the Tax Code of the Russian Federation, an enterprise pays a tax of 15%.

Based on completed business transactions in the reporting period, we will determine the taxable base.

Taxable base = Income – Expenses (4)

In total terms, the tax base is 564,050 rubles (2,220,650 – 1,656,600)

Then we will define a single tax.

Single tax = tax base x 15% (5)

The amount of single tax in the 1st quarter of 2006 was 84,608 rubles (564,050 * 15%).

When determining the tax base, income and expenses are determined on an accrual basis from the beginning of the tax period. If the amount of tax calculated in the general manner is less than the amount of the calculated minimum tax, then the taxpayer who uses income reduced by the amount of expenses as an object of taxation pays the minimum tax. The amount of the minimum tax is calculated at 1 percent of income taken into account under the simplified taxation system.

If, at the end of the tax period, the income of a given company is 5,200,000 rubles, and expenses are 5,000,000 rubles, and as a result the tax base is 200,000 rubles, then the single tax (30,000 rubles) will be less than the minimum tax (52,000 rubles) by 22,000 rubles (30,000 – 52,000).

Therefore, the company will have to pay a minimum tax to the budget, which is 52,000 rubles.

In this case, 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 as expenses when calculating the tax base in the next tax period. In addition, taxpayers who use income reduced by the amount of expenses as an object of taxation have the right to reduce the tax base by the amount of the loss received based on the results of previous tax periods in which the enterprise applied a simplified taxation system and used income reduced by the amount of expenses as an object of taxation .

A loss is the excess of expenses over income.

The specified 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.

Taxpayers who carry forward these losses to future tax periods are required to keep documents confirming the amount of the loss incurred and the amount by which the tax base was reduced for each tax period, for the entire period of using the right to reduce the tax base by the amount of the loss.

The tax amount at the end of the tax period is determined by the taxpayer independently.

The tax is calculated as a percentage of the tax base corresponding to the tax rate.

Advance tax payments are made no later than the 25th day of the first month following the expired reporting period, and a tax return is submitted. The form of the bottom document is available in the attachment

Advance tax payments made are counted towards the tax payment at the end of the tax period.

Payment of tax and quarterly advance tax payments is made at the location of the organization.

Tax payable upon expiration of the tax period is paid no later than March 31 of the year following the expired tax period.

Conclusions and offers

Currently, the state places certain hopes on small businesses as a reserve, the use of which will boost the country's economy. The pressing issue of new forms of government support for small businesses has been around for a long time. It is necessary to develop a new regulatory legal framework that will put into effect those rules of the game, those mechanisms for supporting small businesses that are used in developed countries of the world and work. For this purpose, the Russian Ministry of Economic Development is developing a departmental target program for supporting small businesses and complex projects - Support Programs, which will soon be approved by a decree of the Government of the Russian Federation. Currently, these regulations are already at a high level of readiness and are being approved by the Ministry of Finance of the Russian Federation.

The draft Small Business Law identifies three key elements:

Criteria for classification as a small business;

Division of competence between the federation and regions for its support;

Specific mechanisms to support small businesses.

Specific programs to help small businesses will be significantly adjusted in comparison with those projects conducted by the Federal Fund for Support of Small Businesses. If in 1995, at the time of the adoption of Law No. 88-FZ, entrepreneurs were still quite infantile, waiting for government funding, did not understand that the target money must be used, and if it is a loan, it must be repaid, then today’s entrepreneur looks at things more realistically . This means that he must understand that cooperation with the state must be mutually beneficial. That’s why other projects are being developed so that the state can not only give money, but also then ask the entrepreneur or participate in the profits.

The first project is the creation of business incubators.

Usually, a small business has two global problems at the start - premises and finances. A project to create business incubators, prepared by the Ministry of Economic Development of the Russian Federation, will help overcome these difficulties.

A business incubator is premises with an area of ​​1.5-2 thousand square meters. m. and more, where small businesses are located. A beginning entrepreneur is allocated, depending on his needs, 2-3 workplaces or a small room (20-30 sq. m.). As a result, one business incubator can accommodate up to 100 companies. In the first year they have a preferential rental rate, in the second year it increases, and in the third year the entrepreneur leaves the incubator and another one takes his place.

Small businesses, in turn, gain access to the incubator on a competitive basis. For the region, the creation of incubators means taxes, new jobs, and in elections, votes. This should not be forgotten, because an entrepreneur is a risk-taker who has his own point of view, who encounters power not only at the everyday level, but also in practice. To date, approximately a third of the country's regions have already found money to create business incubators and are ready to participate in this project as early as 2005.

The second project is support for export-oriented small businesses.

There are quite a large number of small firms and entrepreneurs who are trying to break into foreign markets, but this exit requires too much expense. Therefore, there are three support options here:

Subsidizing interest rates. Credit resources are made cheaper by compensating for 50% of the rate at which a business received a loan from a bank for an export contract, as well as the costs required to obtain certificates, licenses, and confirmation of conformity, which cost a lot of money.

Reimbursement of costs for renting exhibition space abroad in the amount of 75%. To enter into an export contract, it is necessary that potential buyers be able to learn about the product. It is for these purposes that a huge number of exhibitions and fairs are held.

The third direction is support for microfinance organizations (credit cooperatives).

Supporting credit cooperatives is helping the most needy part of small businesses.

Today in Russia the market for microloans (small loans, for a short period, at high interest rates) is about $350 million. According to estimates, this is only 5-7% of the credit market capacity. That is, this market is underdeveloped, although such loans (the average size is $1,000) are very necessary and in demand.

2005 has been declared the year of microfinance by the United Nations.

The fourth project is support for small innovative companies.

The essence of this project is that several funds are being created jointly with the regions, through which, with the involvement of a private investor and under the management of a private company, investments will be made in small innovative enterprises.

After the payback period of the project expires (which is usually five years), the state can withdraw from it, sell its share in the business and get back the invested funds. The entrepreneur himself can also buy out this share. And as a result, the state will participate in the project and leave. And the small enterprise will work.

The state is trying to reduce the tax burden for small businesses, as well as simplify tax accounting. A simplified taxation system is designed to fulfill these goals.

The purpose of this thesis was to in-depth study the application of the simplified system of taxation, accounting and reporting.

During the period of studying the issues of taxation of small businesses, I reviewed all the positions and methods of applying the simplified taxation system, in accordance with legislative acts in force before 01/01/2006 and all those changes that were made to Chapter 26.2 “Simplified taxation system” of the Tax Code of the Russian Federation, which entered into force on 01/01/2006, or will take effect from 01/01/2007.

In the course of writing this work, I consolidated theoretical knowledge, and also disclosed in detail the practical issues of applying the simplified taxation system at AKF Prof-Audit LLC.

The procedure and conditions for the beginning and termination of the application of the simplified taxation system were considered. The procedure for organizing tax accounting is also considered.

For LLC AKF Prof-Audit, the use of this taxation regime is a more convenient and profitable way than the usual taxation regime, since the work of accounting employees has been significantly simplified and the tax burden on the enterprise has been reduced.

In general, it can be noted that the simplified taxation system is quite attractive in terms of reducing the tax burden, but the taxpayer, in the course of his activities, must constantly monitor both the amount of income and the residual value of both fixed assets and intangible assets. Taxpayers who have chosen income reduced by the amount of expenses as an object of taxation do not have the opportunity to reduce the tax base by the entire amount of expenses they incurred, since their list is limited.

Currently, deputies of the State Duma of the Russian Federation are discussing and developing appropriate proposals for liberalizing the simplified taxation system.

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