Taxation accounting policy. Accounting policy for tax accounting purposes. We compose correctly

Tax accounting is a system for summarizing information to determine NB based on data primary documents, grouped in accordance with the order provided by the Tax Code.

Purpose of tax accounting consists in calculating the tax base for income tax.

Stages of the accounting process

The tax accounting system is organized by the taxpayer independently. The taxpayer has the right to choose options for maintaining tax accounting, the ultimate goal of which is to determine the tax base for income tax: - on the basis of accounting registers; - based on data from primary documents.

Tax accounting tasks include collecting the following information:

on the amounts of income and expenses in the current reporting (tax) period;

on the share of expenses taken into account for tax purposes in the current reporting (tax) period;

about the amount of expenses future periods subject to expense in the following reporting (tax) periods;

about created reserves;

on the amount of debt for tax settlements with the budget.

One of the main tasks Tax accounting is the determination of the amounts of payments to the budget and debts to the budget for income tax on a certain date.

All this data must be confirmed by primary accounting documents, including an accountant’s certificate, analytical tax accounting registers, as well as tax base calculations.

Analytical registers tax accounting are summary forms systematization of data for the reporting or tax period without distribution among accounting accounts. accounting and must contain:- name of the register; - period of compilation; - transaction meters (in monetary and physical terms); - name of business transactions; - signature of the component and its decoding.

Accounting policy

Organizations have a need to formulate an accounting policy for tax purposes, which establishes the procedure for maintaining tax accounting.

Accounting policy for tax purposes is a set of rules and methods that allow one to summarize information to determine the tax base for income tax.

Methods are used for grouping the valuation of an organization’s property and its obligations, rules for repaying the value of property, distributing income and expenses by reporting (tax) periods, etc.

The decision to make changes to the accounting policy for tax purposes when changing the applied accounting methods is made from the beginning of the new tax period. And if the legislation on taxes and fees changes - no earlier than from the moment the changes in legislation come into force. Changes and additions to the accounting policy for tax purposes are also introduced when an organization transitions to new types of activities.

The procedure for drawing up accounting policies for tax purposes

The accounting policy of the organization for tax purposes is approved by the relevant by order ( by order) of the manager.

The order identifies organizational and methodological techniques and methods of maintaining tax accounting with obligatory reference to the article of the Tax Code of the Russian Federation.

The procedure for reflecting new types of activities in tax accounting should be recorded in the order on introducing amendments to the accounting policy.

In the appendices to the order The following information about accounting policies should be given:

Regulations on document flow;

List and forms of analytical tax accounting registers;

List of accounting registers used for tax accounting;

A list of fixed assets for which special coefficients, etc., are applied when calculating depreciation amounts.

Each organization must create its own accounting policy for tax accounting purposes. About how to create this document or add current changes into an existing one, you can find out from the following article.

The “tax” accounting policy determines the procedure for organizing accounting and document flow for operations related to the formation of the value of taxable bases, the set of methods (methods) permitted by the Tax Code of the Russian Federation for determining income and (or) expenses, their recognition, assessment and distribution, as well as accounting for other necessary for tax purposes, financial indicators economic activity taxpayer.

Let's consider the main points that should be disclosed when developing accounting policies for the purposes of tax accounting. When giving recommendations, we will use the algorithms offered by the “Accounting Policy Designer” program presented by legal system"Consultant Plus".

Organizational provisions

1. For the purpose of generating information on tax accounting, the organization discloses information within the specified section that allows it to more accurately generate necessary information both in general and for each of the taxes the payer of which is the organization.
2. Data on whether the organization is newly created or not is necessary in order to establish whether the organization’s accounting policies are completely new, represent a modification of the old one, or a completely new accounting policy has been adopted. We note that the accounting policy is formed no later than 90 days from the date of establishment of the organization and is applied consistently from year to year.
3. Next, the organization must indicate the types of economic activities it carries out. This information in addition to stating a fact, it also carries an additional burden. Depending on the specific type activities, the organization will formulate the features of its accounting tax policy (primarily in terms of income tax).
4. For the same purposes - to characterize the characteristics of the activities of organizations taken into account when generating data on tax accounting for income tax - the organization must indicate information about whether it carries out transactions with securities and whether it incurs R&D expenses in the course of its activities.
5. For the purpose of generating information on the procedure for maintaining property tax records, an organization must indicate whether it has property subject to taxation on its balance sheet.
6. For structural characteristics organization, as well as as information that will be taken into account in the future when generating information about the need for distribution tax payments, the organization must indicate in its accounting policies the presence (absence) of separate structural divisions, including those located on the territory of one subject of the federation.
7. What follows is a block of questions, the answers to which characterize the procedure for organizing tax accounting. An organization can keep records of data using both third party organization or specifically authorized person(in this case, their name should be indicated in the text of the accounting policy), or on our own. If tax accounting is carried out in-house, then it is necessary to indicate who exactly is doing this - individual employee or specialized service. In both cases, specification is necessary, that is, exact indication for the position of an employee according to staffing table or the name of the unit in accordance with the structure of the organization.
8. Essential point is an indication of the method of tax accounting (automated or non-automated). When choosing an automated method, you must additionally specify specialized program, with the help of which tax accounting is carried out.

Value added tax (VAT)

This section must be completed only by organizations that are VAT payers.

Within general provisions According to the procedure for maintaining tax accounting for VAT, the organization must indicate the frequency of renewal of the numbering of invoices. Severe restrictions in regulatory and legislative acts no on this issue, therefore the organization has the right to indicate any of the proposed options - monthly, quarterly, annually, with other frequency. Organizations engaged in the manufacture (production) of goods, works and services with a long production cycle (more than 6 months, according to the list approved by the Government of the Russian Federation) must provide in their accounting policies the moment of determining the tax base upon receipt of an advance payment for upcoming deliveries of goods (performance of work, provision of services). This point can be recognized as general for all operations, or separate (individual). When choosing the “general” method, the organization fixes in the accounting policy one of the proposed dates - either on the day of shipment or on the day of receipt of payment (full or partial). If an organization provides for the use of a “separate” method, then it has the right to use both of the above dates to determine the tax base. In this case, the text of the accounting policy must indicate for which transactions the tax base is determined on the date of shipment, and for some - on the date of payment.

Further points disclosed in the accounting policy regarding the procedure for maintaining tax accounting for VAT are related to the organization separate accounting VAT for organizations that carry out transactions subject to and non-taxable with VAT, as well as types of activities for which different rates of this tax are applied. Accordingly, disclosure in the accounting policy of the specifics of tax accounting in in this case only organizations that have in practice economic life the above operations occur. Consequently, the first point in disclosing information in the accounting policy on the procedure for maintaining separate accounting for VAT should be an indication of the fact that the organization has business transactions that are not subject to VAT (if there is taxable turnover), as well as transactions taxed at a rate of 0% (if there is transactions taxed at rates other than 0%).

Next, the organization needs to decide for itself whether it applies the so-called “5% rule” for separate accounting purposes ( separate accounting“input” VAT can be omitted in those tax periods in which the share of total expenses on operations not subject to VAT is less than or equal to 5% of the total total production expenses). Accordingly, ignoring of this rule means that separate accounting is carried out regardless of the proportion of the ratio between taxable and non-taxable transactions. As a rule, the “5% rule” is applied by those organizations that have a share non-taxable VAT operations are insignificant.

If an organization applies the 5% rule, then it needs to disclose some additional information in its accounting policies. The first point related to this concerns the expense register for the purpose of applying this rule. At the choice of the organization, this can be either a special sub-account allocated in the working chart of accounts, a separate accounting register, or another independently developed method. The choice of one of the options depends on the general order of organization of the accounting process.

Next, the base is determined in proportion to which the distribution is made general expenses. This indicator can be determined in proportion to the share of revenue from non-taxable transactions in the total volume of sales, in proportion to the share of direct expenses in total amount expenses or in any other way accepted by the organization. The choice of method is made solely on the basis of professional judgment officials organizations. We note that when choosing the “share of expenses” as a base indicator, the organization can provide in its accounting policies for the creation special form(tax register).

The next point related to maintaining separate accounting for VAT is determining the period for calculating the proportion of VAT to be deducted on fixed assets and intangible assets(intangible assets) accepted for accounting in the first or second month of the quarter. The organization can choose to determine the specified ratio between taxable and non-taxable turnover under VAT either on the basis of monthly data or based on quarterly results. The choice of option depends on whether the organization generates data on sales of goods, works, and services on a monthly basis or not. If not, then you should choose the option based on the “quarterly” proportion.

An organization has the right to maintain separate accounting of “input” VAT either in a special sub-account to balance account 19 “VAT on acquired values”, either in a separate register or in another, independently in a certain order. Choice specified order depends on the organization of the accounting process.

The procedure for maintaining separate accounting of transactions for the sale of goods, works and services, subject to and non-taxable with VAT, must also be provided for in the accounting policy. By analogy with the above, such accounting can be carried out electively either in a special sub-account, or in a separate register, or in any other way. The choice of option is at the discretion of the organization.

Corporate income tax

This section is filled out only by organizations that are payers of income tax. To begin, the organization must indicate how information will be generated for the purposes of calculating the taxable base for income tax. These can be either specially designed tax accounting registers or accounting registers, supplemented, if necessary, with relevant details. The choice of one of the options depends on the organization itself, taking into account how it organizes its accounting procedures and structures its document flow.

Next, the organization must indicate which reporting period it applies for income tax - monthly or quarterly. The choice depends solely on the organization itself and its desire to generate income tax indicators in one way or another.

An organization must indicate in its accounting policy the fact that it pays monthly advance payments for income tax. IN this issue The organization has no choice, since those who are exempt from making advance payments for income tax are directly named in paragraph 3. Therefore, this moment is purely ascertaining in nature.

Organizations with separate structural units located on the territory different subjects federations must disclose in their accounting policies information about the basic indicator in proportion to which (in addition to the residual value of depreciable property) the distribution of the share of profit attributable to separate division. The organization can choose either a share average number employees of the department, or a share of the costs of paying them. The choice of one of the options depends solely on the organization itself, depending on the professional judgment of its officials.

Accounting for income and expenses

What follows is a large block of questions related to accounting for the organization’s income and expenses. The first and most essential question in this block - the method of recognizing income and expenses. Please note that the free choice of one of the two methods can only be afforded by organizations whose average revenue from the sale of goods (work, services) excluding VAT over the previous four quarters did not exceed 1 million rubles. for every quarter. That is, those who can use the cash method, but want to use the accrual method. Other organizations are required to indicate the “accrual method” in their accounting policies on a non-alternative basis.

The next question concerns only organizations with a long technological cycle (production, the start and end dates of which fall on different tax periods, regardless of the number of days of production), for which stage-by-stage delivery of work (services) is not provided. Such organizations have the right to establish in their accounting policies the procedure for recognizing income by distributing it between reporting periods or in equal shares based on the number of periods, or in proportion to the costs incurred, or in another reasonable manner. The choice of one of the options depends on the principles tax planning determined by the organization independently.

Next, the point related to the procedure for recognizing losses from the assignment of the right to claim a debt before the maturity date is revealed. The indicator on the basis of which the normalization of the amount of loss is calculated can be calculated at the choice of the organization either on the basis of the maximum interest rate established by type of currency, or on the basis of rates on debt obligations confirmed by the methods provided for in paragraph 1 (methods used in determining for tax purposes profits in transactions to which the parties are interdependent persons). Moreover, if the organization for these purposes uses the method of comparable market prices, then it also needs to establish comparability criteria (for example, the same currency, the same period, another similar indicator at the discretion of the organization).

For R&D expenses, an organization needs to specify how these expenses will be accounted for. There can be two options - either these expenses will form the cost of intangible assets (in this case, inclusion in expenses will be made through depreciation over certain period beneficial use), or as part of other expenses (in this case, inclusion in expenses will be made within two years).

TO actual expenses for R&D for the purpose of including them in expenses that reduce the taxable base for income tax, the organization has the right to apply a coefficient of 1.5. About this fact An appropriate indication should be made in the accounting policy. It is necessary to remember that when choosing to use this coefficient, the organization is additionally charged with the obligation to submit to the tax authority at the location of the organization a report on R&D performed, the costs of which are recognized in the amount actual costs using a coefficient of 1.5. The specified report is submitted to the tax authority simultaneously with tax return based on the results of the tax period in which the relevant R&D was completed. In this case, a report on completed R&D is submitted for each R&D and must comply general requirements, installed national standard to the structure of preparation of scientific and technical reports.

The next question concerns the accounting treatment of rental income. At the choice of the organization, they can be taken into account either as part of income from sales or as part of non-operating income. As a rule, the choice in this case depends on how the specified income was recognized in accounting.

Accounting for direct and indirect costs

What follows is a block of questions regarding the specifics of accounting for direct and indirect costs. To begin, the organization should approve the list of direct expenses, selecting them from the proposed list. At the request of the organization, this list can be either shortened or expanded as much as possible. Typically, the list of direct expenses for income tax accounting purposes corresponds to a similar list accepted for accounting purposes.

In relation to direct costs associated with the provision of services, the organization has the right to provide for either their distribution to balances work in progress(WIP), or in in full be taken into account in the composition current expenses. The choice of one of the options remains entirely at the discretion of the organization itself, based on its existing tax planning principles.

The organization also needs to disclose in its accounting policies the principles for the distribution of direct costs for work in progress. Depending on the features production process, as well as based on the professional judgment of officials, the organization has the right to choose any of the methods proposed in the list, or to approve its own method. In this case, it is allowed to use different methods distribution of direct costs depending on the type of product produced.

If an organization has direct costs that cannot be clearly attributed to the production of specific products, this fact should be indicated in the accounting policy. In this case, an indicator should be provided on the basis of which such costs will be distributed between types of products. This indicator could be wage employees engaged in primary production, material costs, revenue, or any other indicator selected by the organization based on the professional judgment of its officials.

Inventory accounting

Let's move on to the block within which issues related to accounting for inventory items (TMV) are considered. First, let's look at the accounting of goods.

In a relationship purchased goods the organization has the right to establish the formation of their value in tax accounting as without taking into account additional expenses upon their acquisition, or taking them into account. In this case, the organization can choose whether all additional costs are included in the cost of purchased goods or only certain types of them. The list of additional expenses included in the cost of purchasing goods must also be established in the accounting policy. Typically, the choice in favor of one or another method of forming the value of goods depends on how their value was formed in accounting.

The next point is an indication of the method of evaluating the product during its sale. One of the three methods- at unit cost, at average cost, FIFO method. In this case, it is allowed both to use a single method for all types of goods, and to select individual method for each group.

For raw materials and materials, the organization must also indicate how they are valued when written off. At the same time, the same methods that were used to evaluate goods are offered to choose from. Similarly, it is possible to use various methods assessments for various groups raw materials and supplies.

In relation to low value property ( material values durable, not falling into the category of depreciable property), the organization must indicate how its cost will be included in current expenses - at a time (by analogy with raw materials), or in equal shares over more than one reporting transition (based on the useful life or other economically justified indicator).

Depreciation

Now let's turn to the procedure for accounting for depreciable property (fixed assets and intangible assets). The first question concerns the procedure for forming the initial cost of fixed assets. The organization has the right to establish a list of expenses for the creation of fixed assets that do not include their initial cost. At the same time, we note that failure to include any type of expense in the initial cost of fixed assets may lead to disagreements with regulatory authorities. So disclosing this information in accounting policies may involve additional risks.

If an organization operates in the field of IT technologies and meets the criteria, established by point 6, then she has the right to choose the option of accounting for the cost of electronic computer equipment as part of expenses - either as part of material costs, or in the form of depreciation. Moreover, if the option of accounting as part of material expenses is chosen, then inclusion in current expenses can be made electively either at a time or in certain shares for more than one reporting period based on service life or other economically justified indicator.

If an organization leases or plans to lease fixed assets, it needs to indicate in its accounting policies how it will depreciate non-recoverable assets. capital investments into leased fixed assets (inseparable improvements). Such depreciation may be based on either the useful life of the leased asset or the useful life of the permanent improvement itself. The choice of one of the options is made by the organization independently.

The organization has the right to provide for a review of the useful life of an object of depreciable property based on the results of its reconstruction, modernization or technical re-equipment, as well as not to carry out such a review.

In relation to fixed assets previously operated by previous owners in the same capacity, the organization can establish special order determining the useful life - taking into account the service life of the previous owner. In this case, this option is not mandatory, and for the specified objects the organization can establish general order determining such a period (that is, not taking into account the period of previous operation).

In the next block, we will consider the information that needs to be disclosed regarding the procedure for calculating depreciation. To begin with, choose one of two methods - linear ( uniform distribution during its useful life) or non-linear (accelerated write-off in the first years of operation). It must be remembered that with the non-linear method, depreciation is accrued not individually for each fixed asset object, but in groups.

Accordingly, choosing nonlinear method, the organization faces the need to disclose additional information. In particular, it may provide for the liquidation depreciation group with a total balance of less than 20 thousand rubles. (with a one-time transfer of the under-depreciated balance to the composition non-operating expenses), or not to do this (in this case, depreciation will accrue up to full repayment cost). The choice of option is entirely at the discretion of the organization.

The organization has the right to provide for the use of a “depreciation bonus” (one-time inclusion in expenses of part of the cost of depreciable property). The use of bonus depreciation (taking into account the restrictions imposed by the Tax Code of the Russian Federation) is possible both in relation to the initial cost and the costs of increasing it. It is also possible to use bonus depreciation only in one of the two indicated areas.

With regard to the depreciation bonus, it is possible to either establish a lower threshold for the initial cost of fixed assets and expenses for its increase to which it applies, or waive such a limitation. IN the latter case bonus depreciation will be applied to all fixed assets (except for those for which the Tax Code of the Russian Federation directly prohibits its use).

Organizations that have fixed assets that meet the criteria given in paragraphs 1 - 3 have the right to apply appropriate increasing factors to depreciation rates.

If several increasing factors can be applied to a fixed asset for various reasons, the organization must choose only one. This can be the maximum, minimum or other intermediate coefficient.

In relation to absolutely any major depreciable fixed assets, an organization can establish the use of coefficients that reduce the depreciation rate. At the same time, the accounting policy should indicate a list of groups of depreciable property in respect of which such coefficients are applied, as well as a link to the document in which this list is given.

Expense reserve

Next block this section concerns the formation of expense reserves. The organization has the right to create the reserves listed in the list or not to create them. When choosing to “form” in the accounting policy, it is necessary to disclose additional information.

Organizations forming a reserve for the repair of fixed assets must additionally indicate whether they are accumulating funds for particularly complex and expensive repairs fixed assets for more than one reporting period or not.

Organizations forming a reserve for warranty repair And warranty service, are required to indicate the period during which they carried out the sale of goods (works) with warranty period. The size of this period, depending on the characteristics of the organization, can be either three or more years or less three years. This information is necessary to calculate the maximum percentage of deductions to the reserve for warranty repairs and warranty service.

Also, with regard to the reserve for warranty repairs and warranty service, it is necessary to indicate the direction of use of the unspent part of the reserve - that is, whether its balance is transferred to next year or not. The choice in this case remains at the discretion of the organization.

Organizations that form a vacation reserve must disclose the methodology for its formation - is it formed? in a unified manner throughout the organization or carried out individually for each employee. You can freely choose any of the proposed options based on the organization’s accepted accounting process management scheme.

Organizations that form a reserve for the payment of remuneration for long service must provide a criterion for clarifying its unspent balance, which carries over to the next reporting year. Such a criterion may be the amount of remuneration per employee, or some other method justified by the organization. The choice of criterion remains at the discretion of the organization.

The question regarding the criterion for clarifying the unspent balance of the reserve carried over to the next reporting year must also be answered by organizations that form a reserve for the payment of remunerations based on the results of work for the year. Such a criterion may be the amount per employee, a percentage of the profit received, or another other economically justified indicator. The choice of criterion in this case also remains at the discretion of the organization.

Accounting for transactions with securities

If a securities transaction meets the criteria for a securities transaction financial instruments forward transactions, then the organization independently attributes specified operation for tax purposes to a transaction with securities or to a transaction with financial instruments of futures transactions and makes an appropriate note about this in the accounting policy. The choice in this case is based on the professional judgment of officials of the organization.

In a relationship valuable papers that are not traded on the organized securities market, the organization must indicate in its accounting policies the methods for determining their settlement prices. The selection options are presented in the attached list. The organization has the right to choose absolutely any option. In this case, it is allowed to use different ways definitions settlement price depending on the type of securities.

For securities being disposed of, the entity must indicate the method of write-off of their value - either the FIFO method or the unit cost method. It is advisable to apply the unit value valuation method to non-equity securities that assign an individual volume of rights to their owner (check, bill, bill of lading, etc.). On the contrary, the FIFO method is more suitable for equity securities (stocks, bonds, options). After all, such securities are placed in issues, within each issue they all have the same denomination and provide the same set of rights. At the same time, it is preferable to use the FIFO method when it is expected that prices for securities being sold will decrease.

If an organization carries out transactions for the sale of securities with the opening of short positions on them (that is, the sale by a taxpayer of a security in the presence of obligations to return securities received under the first part of the repo), then the organization must indicate the sequence of closing these positions (purchase of securities of the same issue (additional issue) for which a short position is open). Closing short positions is done either using the FIFO method or at the cost of the securities for a specific open short position. The choice in this case is left to the discretion of the organization itself.

If an organization has transactions with non-negotiable securities for which it is impossible to determine the place of conclusion of the transaction, then it has the right to pre-fix in the accounting policy the place of conclusion of the transaction. This may be the territory of the Russian Federation, the location of the buyer, seller, or another agreed location. It must be remembered that if it is still possible to determine the place of the transaction, then the right to choose the organization is not granted.

Personal income tax (NDFL)

In relation to this tax, the organization only needs to indicate in its accounting policy the form of the tax register for accounting for accruals and deductions on income individual, in relation to which the organization acts as tax agent. This moment necessary for disclosure, since there are no unified forms of tax registers for personal income tax and the organization must approve them independently.

Organizational property tax

This section is filled out only by organizations that pay property tax, which have several categories of property, the tax base for which is determined separately. We are talking about property located on the territory of different subjects of the federation. In this regard, different rules may apply for the same type of property. tax rates, established by laws subjects of the federation.

The specified property must be accounted for separately either in separate sub-accounts to balance sheet accounts 01 “Fixed Assets” or 03 “Income Investments in Material Assets”, or in a special tax register, or in some other way. The choice of the appropriate method must also be noted in the accounting policy. The combined use of the above methods is also acceptable.

So you have drawn up an accounting policy for tax accounting purposes!

In accounting under accounting policy organization is understood as the set of methods adopted by it to conduct accounting- primary observation, cost measurement, current grouping and final synthesis of the facts of economic activity. This definition is given in PBU 1/2008.

All organizations, regardless of their form of ownership, formulate accounting policies.

The accounting policy of an enterprise affects the financial results of the enterprise's activities reflected in accounting, and, consequently, the amount of tax payments. The accounting policy determines how effective, efficient and flexible the future activities of the enterprise will be.

For tax purposes, accounting policy is defined by Article 11 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) as a set of methods (methods) chosen by the taxpayer for determining income and (or) expenses, their recognition, assessment and distribution, as well as accounting for other necessary for tax purposes indicators of the taxpayer’s financial and economic activities.

The role of accounting policy in organizing the entire accounting process is extremely large. This is due to the fact that current regulatory legal acts in some cases allow a legal entity to choose a method of organizing accounting from several defined by the relevant regulatory legal act, and sometimes even establish the obligation to develop the appropriate procedure independently. As a "classic" example latest situation can be called the established clause 7 of Art. 346.27 of the Tax Code of the Russian Federation, the taxpayer’s obligation to keep separate records when combining UTII and another regime(other regimes) of taxation, when the legislator has not indicated at all how and on the basis of what indicators such separate accounting should be organized.

In this regardaccounting policy organizations performsseveral functions at once .

Firstly, the accounting policy is a guide to the organization and maintenance of records within the company - the rules established for all employees of the organization participating in accounting process. This function becomes especially relevant for organizations that have separate divisions that independently keep records of the results of their financial and economic activities.

Secondly, a well-formed accounting policy is a very powerful argument for preventing, or at least resolving disputes with the tax authorities in your favor. It is no secret that the more detailed the accounting policy defines the accounting rules in each specific case, the more difficult it is for inspectors to challenge the legality of their application.

Finally, thirdly, accounting policy is often a powerful optimization tool. accounting policies can ensure not only optimization of taxation, but also optimization of the accounting process in terms of reducing its labor intensity, improving the quality of presentation and grouping of accounting information, etc. For example, the application of the same rules for the formation of the cost of goods in accounting and tax accounting by including in the cost of purchasing purchased goods the costs associated with their acquisition makes it possible to conduct accounting and tax accounting simultaneously.

So, the main purpose of accounting policy- document the accounting methods used by the company.

Main elements of accounting policy:

Methods for grouping and assessing facts of economic activity;

Methods for repaying the value of assets;

Document flow organization schedule;

Methods of organizing inventory;

Methods of applying the chart of accounts;

Accounting register systems;

Information processing methods;

Other appropriate methods, methods and techniques.

From the point of view of tax planning, the following elements of accounting policy are especially important:

Establishing the boundary between fixed assets and working capital

Revaluation of fixed assets

Methods for calculating depreciation

Development and adoption of accounting policies

Accounting policy - This comprehensive document, however, concerns only one aspect of the organization of the accounting process - accounting methodology. Federal Law of November 21, 1996 No. 129-FZ “On Accounting” and Article 314 of the Tax Code of the Russian Federation define lists of documents, approved or simultaneously with the accounting policy. It includes:

· working chart of accounts, containing synthetic and analytical accounts;

· forms of primary accounting documents used for registration of business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal accounting reporting;

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

· document flow rules and technology for processing accounting information;

· control procedure for business transactions, as well as other solutions necessary for organizing accounting;

· forms of tax accounting registers and the procedure for reflecting analytical tax accounting data and data from primary accounting documents in them.

A significant innovation in PBU 1/2008 is the requirement to indicate in the accounting policy all forms of primary documents that are used by the organization to reflect the facts of economic activity, and not just those for which there are no unified forms, as previously provided. The question arises: can an organization stipulate in its accounting policies its forms of primary documents, even if there are approved unified forms? The answer to this question, unfortunately, is negative.

Forms of documents for internal accounting reporting are fixed in the accounting policies and are necessary for internal users (managers different levels) Due to the specifics of the activities of organizations and the different information needs of users of accounting information, there are no methods for compiling it, or uniform reporting forms.

The types of internal accounting reporting forms and their content are established by the organization independently based on the general requirements for their formation:

Targeting, which represents the orientation of the content of the forms and the frequency of their preparation to specific users;

Efficiency, i.e. compilation for a short period of time (shift, working day, week, five-day period, etc.);

Compliance with the ratio of the excess of benefits from the use of accounting information over the costs of reporting.

The manager's order on accounting policies approves the composition and forms of internal accounting reporting, the frequency and timing of its submission, those responsible for its preparation, and potential users of the reporting.

The person responsible for developing the organization's accounting policies is its Chief Accountant(clause 2 of article 7 of the Law) or another person who, in accordance with the legislation of the Russian Federation, is entrusted with maintaining accounting records (clause 4 of PBU 1/2008).

Order of conduct inventory assets and liabilities of the organization determined Methodical instructions on inventory of property and financial obligations, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 N 49.. The main purpose of inventory - identification actual availability and the state of the organization’s property and liabilities, comparing them with accounting data, and if discrepancies are identified, bringing the latter into line with actual values.

Norms and principles international standards, used in Russian system accounting

Russian accounting practice in IFRS

Certain stages in this period were:

Transition to accounting according to the so-called accrual method;

Development of accounting policy ideas;

Changing the forms of financial statements;

Introduction of traffic report Money;

New procedure for compiling consolidated reporting;

Ensuring openness (publicity) of reporting;

Development of the Institute of Independent Audit, etc.

As a result of all these changes, today's Russian financial statements differ little in composition from the statements prescribed by IFRS. Any Russian organization, as well as any Western company, constitutes balance sheet, income statement, cash flow statement and numerous explanations of the statements.

It is difficult to find differences between Russian and international practice regarding the declared accounting purposes. - it is to provide reliable information about the activities of the organization, useful to interested users for making management decisions.

However, despite the work done, financial statements prepared in accordance with Russian rules still differ significantly from financial information prepared in accordance with IFRS.

These and similar differences are based on different understandings of a number of fundamental elements of setting up and maintaining accounting records. This concerns, first of all, the targeting of reporting, explanation of reliability, interpretation of assets/property, application of the accrual method, requirements of prudence, priority of content over form and rationality, as well as the possibility of professional judgments (estimates) in preparing reports.

Specific manifestations of these differences are:

Differences in the procedure for assessing, recognizing and reporting certain types of assets, liabilities and transactions;

Different procedures for generating reporting indicators on fixed assets, R&D, lease agreements, contingent liabilities, events after reporting date, discontinued operations, etc.

During the reform perioddid not undergo changes in assumptions used in developing the organization’s accounting policies, which include:

Assumption of property separation: the assets and liabilities of an organization exist separately from the assets and liabilities of the owners of this organization and the assets and liabilities of other organizations;

Going concern assumption:;

Assumption of consistency in application of accounting policies: accepted by the organization accounting policies are applied consistently from one reporting year to another it is compiled for 1 year!;

Assumption of temporary certainty of facts of economic activity:( accrual method ) the facts of the organization’s economic activities relate to the reporting period in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts.

Types of accounting policies

1.Accounting policy for accounting purposes

2.Accounting policy for tax accounting purposes

3.Accounting policies for reporting according to international standards (for example US GAAP, IFRS)

Accounting policies for accounting purposes

The following main questions may be considered:

1. Standard chart of accounts

2. Forms of primary accounting documents and accounting registers used by the organization.

3. Method of accounting for the acquisition and procurement of materials.

4. Method of calculation linear: (evenly throughout the entire useful life);

5. Method of calculating amortization of intangible assets: linear (evenly throughout the entire useful life);

7. Methods for accounting for the receipt and disposal of inventories: at average cost;

10. Method of accounting for goods by retail organizations : at purchase prices(excluding extra charge);

11. The method of distribution of income depending on the specifics of the organization’s activities according to the following items: income from ordinary activities, etc.;

12. Method for determining revenue from the performance of work, provision of services, sale of products with a long manufacturing cycle (construction, scientific and design work, shipbuilding, etc.): as soon as the work, service, product is ready;

Accounting policy for tax accounting purposes of NK

The accounting policy for tax accounting purposes, depending on the applied taxation system, may consider the following main issues:

1. Method of recognizing income and expenses for the purposes of calculating income tax. Currently, the Tax Code provides for two methods:

-accrual method- income and expenses are recognized in accounting as they arise, that is, in the reporting (tax) period in which they occurred, regardless of the fact of their payment;

Cash method - income and expenses are recognized on the day of receipt or outflow of funds as payment for the transaction. This method is currently rarely used in Russia due to the possibility of using the Simplified Taxation System).

2. Method for determining the cost of inventories:

By cost per unit of inventory (product);

At average cost;

At the cost of the first acquisitions (FIFO);

Based on the cost of recent acquisitions (LIFO).

LIFO method from 01/01/08 in accordance with the law RF not used in accounting, but is used in tax accounting.

3. Method of calculating depreciation of fixed assets and intangible assets:

linear (evenly throughout the entire useful life);

nonlinear (the amount of depreciation changes monthly, gradually decreasing). - not used in accounting!

4. The possibility of forming reserves, thereby regulating the calculation of income tax:

reserve for doubtful debts;

reserve for warranty repairs;

reserve for repair of fixed assets;

reserve for vacation pay and remuneration;

reserve for future expenses allocated for purposes ensuring social protection of disabled people.

5. VAT calculation method:

« on shipment» - upon shipment and presentation of payment documents to the buyer or receipt of prepayment;

“on payment” - as funds are received for work performed or services rendered. The “by payment” method is not applicable from 01/01/06 in accordance with the legislation of the Russian Federation!.

The main directions of transformation of the Russian accounting system

The need to move to international standards financial statements

What does IFRS provide?

Firstly, the preparation of reporting in accordance with IFRS is one of the important steps that determines the transformation of the Russian economy into organic component of the world economic system(macroeconomic setting for attracting foreign investment, entry of Russian business entities into global capital markets, joint business). It is well known that capital, especially foreign capital, requires transparency of financial information about the activities of companies and management reporting to investors. Until a foreign investor has the opportunity to track and understand through financial statements how the capital provided to them is used, Russia will remain a high-risk area and, accordingly, will lose to other countries in attracting financial resources from international markets.

In the modern world, IFRS is gradually becoming a kind of key to international market capital. If a company has appropriate reporting, it gains access to the sources of funds necessary for development. can count on foreign funding.

Secondly , international practice shows that reporting generated in accordance with IFRS is highly informative and useful for users.

The usefulness of reporting prepared according to IFRS is confirmed by the fact that today the London, Frankfurt, Zurich, Luxembourg, Amsterdam, Rome, Hong Kong and a number of others stock exchanges allow the submission of such reports by foreign issuers for the quotation of securities.

Third, the use of IFRS can significantly reduce the time and resources required to develop new national reporting rules. These standards consolidate a fairly long experience in accounting and reporting in the conditions market economy. They were formed as a result of the work and search of more than one generation of practicing accountants, representatives of different scientific schools. The standards take into account the requests and experience of working with the reporting of entrepreneurs, banking and other financial institutions, financial analysts, trade unions, and government organizations, whose representatives have formed the Advisory Group within the IFRS Committee since 1981.

Of course, the development of new Russian standards can be done from scratch. However, it is better and cheaper to use the experience already accumulated in the world. Adoption of IFRS will allow as soon as possible and most rationally fulfill the most important task facing domestic accounting - to create an effective accounting system that meets the needs of a market economy.

Fourthly, the use of IFRS lays the foundation for the strengthening and flourishing of the accounting profession, expanding the range of powers, responsibilities and, as a result, knowledge and skills.

Stages of transformation of the Russian accounting system

The analysis shows that the accounting system in Russia is at the stage of reform. The beginning of this process can be considered the adoption of the State Transition Program Russian Federation to the accounting and statistics system accepted in international practice in accordance with the requirements of the development of a market economy, approved by Resolution of the Supreme Council of the Russian Federation of October 23, 1992 No. 3708-1.

Four main directions and the next stages of transformation of the accounting system are outlined. These include:

1. Bringing the accounting concept into line with new economic conditions:

Creation of methods for accounting for new objects of activity, new subjects

Separation of accounting and tax accounting;

Development and adoption of the Concept of accounting in a market economy;

Determination of permissible deviations from IFRS;

Changing understanding of the auditor's role;

Formation of a new regulatory framework.

2. Reorganization of the regulatory system: formation of accounting regulatory bodies; creation of a system of public and state control over compliance with accounting rules.

3. Formation of the accounting profession: creation of the simplest professional associations of accountants and auditors; introduction of professional certification; formation of institutes of professional accountants and professional auditors,

In the context of an expanding circle of users of accounting information, there is an increasing need to establish high-quality control of its reliability, the degree of which will determine the effectiveness of decisions made by shareholders, investors, creditors, etc.

Tax policy of the enterprise

The tax policy of an enterprise is an effective tool for minimizing tax liabilities within the framework of current legislation.

Every organization is interested in reducing tax payments. This means a corresponding increase in financial resources for further business development and increased financial stability. Moreover, the higher the tax rates, the stronger the organization’s interest in reducing tax deductions. Effective taxation is impossible without the existence of a unified tax policy of the enterprise, which puts purpose increase in income and decrease in taxation costs.

Interest in reducing tax burden is also generated by the imperfection of tax legislation. A high level of tax burden, unreasonable complexity of taxation, and its instability are strong motivations for developing an effective tax policy for an organization. Tax policy of the organization, how component its financial policy is a reasonable choice of tax payment system that ensures the achievement of the organization’s goals.

Purpose tax politicians is to maximize profits while minimizing costs, including tax payments. as a way to improve financial condition and increase investment attractiveness.

Principles of tax policy:

Legality – compliance with the requirements of current legislation when implementing tax policy;

Profitability – reduction of total tax liabilities as a result of the use of tax policy instruments;

Reality and efficiency - the use of opportunities provided by legislation and tools available to a specific organization, which ensure the achievement of tax savings in a larger amount than the costs associated with their use;

Alternativeity – consideration of several alternative tax planning options, highlighting the most optimal of them in relation to a specific organization;

Efficiency – adjustment of the organization’s tax policy procedure in order to take into account changes made to the current legislation as soon as possible;

Understandability and validity - the scheme must be understandable, and its components must have economic and legal justification.

Distinguish three options for tax organization accounting.

The first option is based on the creation of an autonomous tax accounting system.

The second option involves separating tax accounting from accounting.

The third option of tax accounting is based on a unified accounting information system.

Great potential opportunities for tax optimization are built into the enterprise's accounting policies. The most important part internal tax planning is the choice of an organization's accounting policy.

The tax policy of the enterprise makes it possible reduction of tax burden along with an increase in production, development and introduction of new technological equipment.

Tax policy includes:

Choosing the right legal form

determining tactics for working with the tax inspectorate

selection of activities that will make the tax burden minimal

determination of optimal methods and deadlines for paying tax obligations

direction of profit distribution

procedure for attracting investments that will have a positive impact on taxation

quick response to legislative initiatives in the field of taxation

use of tax benefits

rational management of the tax base

selection of forms of settlements with counterparties

Management of risks

competent accounting of enterprise costs

accounts payable valuation

Reduced tax payments - This is a normal practice of Russian and Western business, but requires a competent and careful approach. Such a policy must be implemented legally so that regulatory authorities do not have questions for the management of the enterprise. To do this, it is necessary to carry out constant monitoring the state of legislation, the procedure and deadlines for paying taxes, fees and other payments.

The main taxes subject to optimization are:

Optimization of income tax: formation of an effective accounting policy, use of reserves and depreciation bonuses.

VAT optimization: separate accounting, disputed invoices, the possibility of deducting VAT from advances, precautions when choosing a counterparty.

Property tax optimization: property value management, revaluation and division of property.

Separately, the possibility of optimizing personnel costs should be explored. It is necessary to optimize labor costs, bonuses, and develop a procedure for saving on taxes on salaries and social packages for employees.

2.4 Financial strategy and tactics. Based on the duration of the period and the nature of the tasks being solved, financial policy is divided into financial strategy and financial tactics.

Financial strategy- a long-term course of financial policy, designed for the future and involving the solution of large-scale problems of the organization’s development. Financial decisions and activities designed for a period of more than 12 months or for a period exceeding the operating cycle are considered long-term financial policies.

To the most importantelements financial strategy includes:

development of a credit strategy;

management of fixed capital, including depreciation policy;

pricing strategy;

choosing a dividend and investment strategy.

The financial strategy consists of the following components:

Financial planning (current and long-term), which determines all sources of financial receipts and the main directions for their expenditure;

Centralization of financial resources, which makes it possible to maneuver these resources

Creation financial reserves in order to ensure the sustainability of the enterprise;

Full and timely fulfillment of obligations to counterparties;

Development of accounting and financial policies, as well as depreciation policies of the enterprise;

Maintaining financial accounting based on current standards;

Preparation of financial statements in accordance with current legislation;

Financial analysis and control of enterprise activities.

Financial strategy involves taking into account all the financial capabilities of the company depending on the impact of external and internal factors, ensuring that these opportunities correspond to market conditions, determines the long-term goals of the enterprise and the choice of optimal ways to achieve them.

Financial strategy is the basis for developing the main directions of the company’s financial policy, which include tax, price, depreciation, dividend and investment policies.

Objectives of the financial strategy:

Identifying ways to optimally use financial resources;

Identification of prospects for financial relationships with counterparties;

Financial support for current activities and investment projects;

Research of financial and economic capabilities of competitors;

Carrying out activities aimed at ensuring financial stability.

Development and implementation of financial strategy are based on the use of financial management tools (budgeting, financial analysis and control) and the financial services market (leasing, factoring, insurance).

The development of a financial strategy is based on financial reporting data– information from financial (accounting) accounting, which is maintained on an accrual basis, which is convenient for monitoring financial flows, but not for managing them. Therefore, it is becoming increasingly common management accounting, serving the financial service of an enterprise more quickly than accounting - not once a quarter, but daily.

For this purpose it is being developed accounting gender ics, which provides for maintaining financial records on the basis of daily received financial information, taking into account the requirements established by regulations.

financial strategy - a long-term financial program aimed at solving the global objectives of the enterprise - its independence, self-sufficiency and profitability.

2.Financial tactics – this is the current financial policy aimed at quickly solving specific immediate problems that are provided for by the financial strategy of the enterprise. Among other things, financial tactics ensure the correct and timely change of financial relations, as well as the redistribution of cash flows between various resources of the enterprise, as well as between its structural and separate divisions.

Financial tactics is aimed at solving local problems of a specific stage of development of the organization by timely changing the methods of implementing financial relations, redistributing monetary resources between types of expenses and structural divisions (branches).

Financial decisions and activities calculated for a period of less than 12 months or for the duration of the operating cycle if it exceeds 12 months are classified as short-term financial policy.

The tactical objectives that financial management should achieve are:

1) development of pricing policy;

2) management of current costs;

3) management of current assets and accounts payable;

4) management of financing of current activities;

5) organization of current financial planning.

The purpose of choosing financial tactics is the definition optimal value of current assets and sources of their financing, both own and attracted.

Financial tactics, compared to financial strategies, should be more flexible so that the enterprise can respond without loss to changes in market conditions - changes in the cost of services and capital, supply and demand, the impact of the human factor - for example, the making of a wrong decision by one of the company’s employees.

Financial strategy and financial tactics closely interconnected: strategy determines tactics, however, the successful application of certain tactical findings in situations not provided for in the strategic plan may well lead to a change in the company’s financial strategy.

The enterprise's accounting policy for the enterprise's accounting and tax accounting system is developed separately by the chief accountant and his deputy no later than 90 days from the date state registration enterprises. Each of them is approved by the manager and sent to tax office before the first publication of accounting and tax reporting.

The accounting policy of an enterprise in the accounting system is formed for a long-term period. Its revision may be carried out in the following cases:

Changes in Russian legislation;

Development of new methods of accounting;

Significant changes in the economic activities of the enterprise.

The accounting policies are drawn up in accordance with the principles of Russian and international financial reporting standards. It must include a description of the main accounting items, such as:

Accounting form;

Organization of document flow;

Register system;

Method of selling products and determining financial results;

Method of calculating depreciation on fixed assets;

Accounting system for the acquisition and procurement of materials;

The procedure for amortization of intangible assets;

Norms of deductions from profits to reserve capital;

Approach to the evaluation of goods in retail trade;

The procedure for writing off materials for production;

Costing methods various types products;

The procedure for financing repair work;

Methods of accounting for the release of finished products;

The procedure for writing off goods sold at trading enterprises;

Approach to creating provisions for doubtful debts;

Timing of write-off of future income;

The procedure for writing off securities upon their sale;

Methods for recognizing income and expenses;

Procedure for paying dividends to founders;

The procedure and timing of inventory;

Applicable specific plan enterprise accounts.

At the same time with accounting policy are approved:

Working chart of accounts;

Forms of primary documents used;

Rules for document flow and processing of accounting information;

The procedure for controlling business transactions.

The basic requirements for accounting policies are set out in the 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. 60n (as amended on December 30, 1999). This provision (like other PBUs) has the status Russian standard accounting.

The specific chart of accounts used by the enterprise contains:

List, description and characteristics of the accounts and sub-accounts used;

Deciphers the specifics of the enterprise and the coding features of its typical business transactions.

The accounting policy in the tax accounting system may coincide with the accounting policy in the accounting system on a number of points, if in Tax Code not otherwise stated. It must be supplemented by the accounting procedure, when the Tax Code of the Russian Federation provides the enterprise with a choice of several options or does not stipulate the methodology for accounting actions. Document analysis tax authorities shows that the specific points of tax accounting policy should be the following.

A specific chart of accounts for tax accounting, built on the basis of the official chart of accounts for accounting.

Tax accounting form (preferably matching the accounting form).

The chosen procedure for recognizing income and expenses:

According to the accrual method (Article 271 of the Tax Code of the Russian Federation);

According to the cash method (Article 272 of the Tax Code of the Russian Federation).

How to display the difference between estimated value fixed assets adopted in accounting, and their residual value declared in tax accounting (according to Articles 248,250,251,257 of the Tax Code of the Russian Federation).

One of two methods of depreciation of fixed assets (Article 259 of the Tax Code of the Russian Federation):

Linear;

Nonlinear.

The procedure for depreciation of scientific and technical publications.