Wiring for income tax. Accounting wiring for income tax accrued income tax debit

Accounting wiring for income tax is a reflection of economic operations in accounting the organization by a double recording method. In the article, we will tell you how to properly organize in accounting company accounting of income tax, wiring are given with examples.

The main regulatory document establishing the rules for compiling accounting records for income tax (NNP) is PBU 18/02 (order of the Ministry of Finance dated November 19, 2002 No. 114N). Non-commercial organizations, as well as companies that are exempt from paying NDI, have the right to not apply these provisions. But the subjects of small entrepreneurship have the right to choose: reflect the operations on the general rules or to organize simplified accounting.

Accounting NNI.

To reflect tax records and collects in a single account plan, a separate Buchsuchi 68 is provided. To detail the information for each type of fiscal burden, special subaccounts are opening up to this account. For example, 68.4 - calculations with the budget for NNPO.

The account 68 is active - passive, that is, it can have both debit and credit balance. Moreover, the rest of the debit at the end of the settlement period indicates the presence of overpayment to the state budget. And the credit balance, on the contrary, indicates the presence of debt.

Calculation, payment and accrual of income tax reflects the wiring:

Do not forget that in accounting should reflect the advances on income tax, wiring will be the same: Dt 99 CT 68, by subaccount "NNP".

NNP is calculated by a growing result. This means that when calculating payment for the next reporting period (month, quarter), not the full amount of the advance should be indicated, but only the difference between the amounts accrued for the current period and the previous one. In other words, the amount of NNP accrual must comply with the data of the section 1 of the NNI tax return.

Reflection in accounting: example

Consider on a specific example, which records are made by the accrual of income tax, wiring for quarterly settlements with the budget.

Terms of Example:

SPRESNA LLC produces NDI calculations quarterly. Amount of accrued payments in 2020 have the following values:

• 1 quarter 2020 - 200,000 rubles;
• 1 half year 2020 - 450,000 rubles;
• 9 months 2020 - 800 000 rubles.

For 2020 (Total for the year) - 1,000,000 rubles.

The data corresponds to the line 180 of the NNI declaration for 2020, the accountant reflected the following records in accounting:

If the firm has worked at a loss

Profitability is not the only result of the company's activities during the reporting period. Quite often, enterprises are triggered at a loss. That is, in the reporting period, the expenses of the economic entity exceed the amount of income received.

In this case, the advance payment paid by the company for the previous reporting quarter or month may exceed the amount of the accrued NDI for the current period. Therefore, you need to adjust accounting data. Consider on a concrete example, how to reflect in accounting.

Spring LLC accrued advance payment for 1 quarter of 2020 in the amount of 250,000 rubles. As a result of the first half of the year, the amount of payment for NDI amounted to 200,000 rubles. Corrective data by the following accounting records:

Recall how to determine the financial result of the enterprise. The loss or profit before taxation (wiring) is defined as the difference between the inclination of the debit and credit account 99 in correspondence with accounts 90 (subaccount "Profit / loss from sales") and 91 (subaccount "balance of other income and expenses"). If the reporting period is a loan residue, this suggests that the company has received profits. Debit balance at the end of the period speaks of losses incurred.

Differences in accounting

Tax and accounting also have different norms in terms of income and expenses. For example, some types of expenditures (income) can be taken in one of the records completely and at the same time, and in the other parts for several periods or are excluded at all. As a result, there are time and permanent differences between the data well.

Temporary, or postponed - these are the differences that after a certain time expire. For example, in the BU, a certain type of costs will be made in full and immediately, and in well parts for several reporting periods. And constant differences are those income (expenses), which are accepted only in one of the accounts. For example, in the bu reflected, and in well - no.

In the inverse situation, when the amounts are lower than the amounts of the unit, there is a permanent or deferred tax obligation (IFO or it).

On how to reflect such differences in accounting, as well as on the features of the application of this NPA, we told in a separate material "who should apply PBU 18/02".

The essence of these operations is to align the data of two accounts. Otherwise, in drawing up tax and financial statements, disagreements will arise, and this is unacceptable.

Profit tax is one of the main articles of replenishment of the state budget, which applies to all enterprises besides companies defined in legislation as exceptions. The taxation is subject to profit, which can be expressed not only in monetary form, but also in natural. And since under profit, it is customary to understand the difference between the amounts received for the goods sold and the complex costs for its production, the tax base is expressed in cash. When the income tax is credited depends on many factors: on the nature of the enterprise's activity, from the period under consideration, reduce or repayment of the tax asset, accrual fines or penalties. Consider the main features of incremental income tax.

According to the legislation (Art. 25 of the Tax Code of the Russian Federation) the tax period is one year, and the reporting periods are quarterly. Upon reproduction of funds for the reporting period in the calculations, the tax base is equal to zero. Despite the fact that the state budget is replenished with income tax, there are a number of exceptions, among which they are exempted from the payment of this collection of organizations for the disabled and religious associations. For companies with working disabled, half of the profit is reserved for their needs.

In addition, for the development of small businesses, namely, the only registered IP, it was decided to arrange tax implementations of the accelerated development of their commercial activities. Any violation of tax legislation will entail fines, sanctions, and in the case of significant violations up to criminal liability.

Who is the income tax apply?

In art. 246 of the Tax Code of the Russian Federation discusses in detail the positions with the definition of which category of legal entities belongs to taxpayers. In addition, the numbers of federal laws that have already lost strength are indicated.

The income tax is not subject to:

• yurlitsa, paying taxes in the form of UNVD;
• companies operating in the segment of gambling business;
• companies operating in the field of agriculture and paying the ESN;
• small firms working on a simplified tax system;
• foreign companies responsible for organizing the Olympic Games and other sports major competitions;
• organizations having a special mode;
• research institutes involved in innovative developments.

Upon reaching an annual profit in a billion rubles from the company, restrictions on non-payment of tax liabilities are removed. Generalizing the provisions of the Tax Code It can be concluded that all Russian companies and enterprises are subject to income tax, except those that have been stated above, and foreign firms located geographically in Russia and receiving their profits here.

Classification of income and expenses

When taxing, income and expenses are realized and non-deactive, and if the arrival is not expressed in cash, then the cost is considered on the day when a transaction is performed. When accrued on income tax, VAT is not taken into account. Importing income includes all types of revenues from the sale of manufactured products or services provided. The products under consideration can be both produced by the entire company and purchased from another supplier.

All income from different sources are summed up. The following types of revenues include non-developing incomes:

• penalties or fines listed by other enterprises and debtors;
• the profit of the last period, which was detected in the current period of preparation of reporting;
• profit obtained on the difference in currencies when transactions in currency;
• write-off payable debt after the term ended;
• debts that were written off as unprofitable due to their hopelessness;
• profit discovered when inventory, which was then credited.

Similarly, the costs of realization and non-engineering are divided. The realization costs include wages to employees of the enterprise, the cost of purchasing materials and components, delivery costs and transportation costs, etc. Nonealization costs are by analogy with income various fines and penalties paid by other firms, losses of past periods, which were discovered in the reporting period, not fully amortized values, expenses at the expense of the shortage, detected, or spoiled products, etc.

Tax wiring is indicated in the picture.

This is only part of possible tax wiring. In real conditions, it is necessary to take into account many more factors that could be unrecorded during the estimated period, and are discovered much later.

Often there are disagreements between calculations on accounting documents and tax. It is enough not to consider in the Declaration any income article, as after a while it can provoke the accrual of additional fines and penalties. The legislation constantly adjusts changes in the law in the form of amendments and additions that must be constantly monitored.

Income 2017 Income Tax

Main changes look like this:

• Installed zero rate for enterprises of the education segment, medicine, social services.
• Increased quarterly rate limit.
• The limit for the cost of amortized property increased.
• Changed interest rates on tax.
• Change the form of the declaration.

Prior to the introduced changes, the main interest rate of the accrued tax for enterprises was 20%, of which 18% was transferred to the budget of the region, and 2% to the federal budget. The minimum decline was allowed in the region to 13.5%. Since 2017, 20% is distributed as follows: 17% - budget of the region, 3% - federal budget. The minimum decline in the region is 12.5%. In addition, special tax rates were approved.

In addition, the Tax Code provides special terms of taxation for insurance organizations, banking offices, pension funds and representatives working with securities.

Terms of filing Declaration

Depending on the frequency of advance payments, the NK clearly defines the deadlines for filing the declaration, and any of their violation leads to unpleasant consequences:

• The imposition of a fine up to 30% of the tax amount if the profit is less than 1000 rubles.
• The imposition of a fine on an official up to 500 rubles.
• Exit Verification on the fact of the delay in the provision of the document.
• Blocking a cash account.

In addition, evasion from paying taxes under Art. 75 of the Tax Code of the Russian Federation can provoke the accrual of penalties, which will significantly reduce the final profit of the enterprise, and maybe it is completely overlapping it.

Output

The tax codec is constantly changing, various changes and amendments are made. A special place in the list of articles is covered by the income tax, due to which the state budget is replenished. Therefore, the tax inspection constantly monitors the correctness of deductions, and any violations depending on their gravity can provoke legal processes in which the interests of the enterprise is not always obtained.

Profit tax must be calculated independently. To do this, multiply the tax base at the rate and reduce the result by the amount paid during the year of advance payments. The tax base is the profit of the organization. Profit is the difference between income and expenses. It should be borne in mind that not all income and taxpayer expenses are taken into account when calculating the tax base. The main rate for income tax 20%. It is distributed between federal and regional budgets. For some income and species of taxpayers, special rates are established, for example 9, 15, 30%. Profit Tax Take into account 68 "Calculations for Taxes and Recruits".

What is the object of income tax tax

The income tax of the income tax is the profit that the organization received.

So, according to the rules of ch. 25 Tax Code Profit is considered different for various organizations (Art. 247 of the Tax Code of the Russian Federation):

• for the Russian organization, profit is the difference between income and expenses;
• for the permanent representation of a foreign organization in the Russian Federation, profit is the difference between income and expenses of this permanent representation, and not the difference between all incomes and expenses of the foreign company;

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• for foreign organizations, which have no permanent representation in the Russian Federation - revenues from sources in the Russian Federation;

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for the consolidated taxpayer group, profits are the total profit of the consolidated group participants accounting for this participant. Profit is calculated in accordance with paragraph 1 of Art. 278.1, paragraph 6 of Art. 288 NK RF.

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How the tax base for income tax is determined

The tax base is a profit, expressed in rubles (clause 3 of Article 248, paragraph 5 of Art. 252, paragraph 1 of Art. 274 of the Tax Code of the Russian Federation). This is usually the difference between income and expenses.

The tax base for income tax is determined by a growing outcome since the beginning of the year (paragraph 7 of Art. 274 of the Tax Code of the Russian Federation).

The growing outcome means that all the profits obtained in the reporting periods develop from the quarter to the quarter increases and by the end of the year forms a total profit for the year.

If the costs exceeded the received income and a loss is obtained, the tax base is zero (paragraph 8 of Art. 274 of the Tax Code of the Russian Federation). Moreover, such a loss can be transferred to the future (paragraph 1 of Art. 283 of the Tax Code of the Russian Federation).

General procedure for calculating the tax base for income tax

The tax base for operations that are raised at the main rate of 20% is calculated by the formula:

An example of calculating the tax base by a growing outcome

All incomes of the organization are taxed at the main rate of 20%.

Tax base for the first quarter is 300,000 rubles. (760,000 - 460,000).

The tax base for the half year is 700,000 rubles. (300 000 + 790 000 - 390 000).

Tax base for 9 months is 1,000,000 rubles. (700 000 + 750 000 - 450 000).

The tax base for the year is 1,500,000 rubles. (1,000,000 + 830 000 - 330 000).

What should be taken into account when calculating the tax base for income tax

When calculating income tax not all amounts received are recognized by the income of the organization

All organizations of the organization are divided into two groups:

revenues that are not taken into account in income tax. They are given in Art. 251 Tax Code of the Russian Federation;

revenues that are taken into account in the taxation of profits: revenues from sales (Art. 249 of the Tax Code of the Russian Federation) and non-engineering income (Art. 250 Tax Code of the Russian Federation).

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When calculating income tax not all costs are recognized as expenses

Costs are the costs that the organization reduces the income received. But not all organizations produced by the organization reduce the income received (paragraph 1 of Art. 252 of the Tax Code of the Russian Federation).

There are expenses that are in principle not accepted for tax purposes. For example, such expenses include trade union deductions, financial assistance to employees (paragraph 20, 23, Article 270 of the Tax Code of the Russian Federation). A complete list of such expenses is set by Art. 270 NK RF.

The remaining costs can be taken into account in the costs, if the following conditions are followed at the same time (paragraph 1 of article 252 of the Tax Code of the Russian Federation):

they are economically reasonable;

they are documented;

they are produced for activities aimed at receiving income.

These requirements are mandatory for income reduction generation. If the consumption does not correspond to at least one of the following requirements, then such consumption for tax purposes is not taken into account (paragraph 49 of Art. 270 of the Tax Code of the Russian Federation).

When calculating income tax applies one of two methods for recognizing income and expenses

Dates for which expenses and income can be recognized for tax purposes, are determined by two different methods: by the method of accrual and cash method.

The accrual method can apply without exception to all organizations.

But the cash register method is allowed to apply only some of them. The basic condition for the application of the cash method is the amount of revenue without VAT. Its average size for the previous four quarters should not exceed 1 million rubles. For each quarter (paragraph 1 of Art. 273 of the Tax Code of the Russian Federation).

When calculating The organization recognizes income and expenses in the period in which they arose. The actual payment of the role does not play (paragraph 1 of Art. 271, paragraph 1 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation).

At the cash method The organization recognizes income only when they are actually obtained, and the costs after their actual payment (p. 2, 3 of Art. 273 of the Tax Code of the Russian Federation).

The organization chooses one or another method independently.

The selected method should be reflected in accounting policies and apply consistently from the beginning of the tax period and before its end (Article 313 of the Tax Code of the Russian Federation).

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What rates apply when calculating income tax

Profit tax has basic and special rates.

The main rate is 20% (paragraph 1 of Art. 284 of the Tax Code of the Russian Federation).

Special rates set:

for individual organizations. For example, for agricultural producers, general education and medical institutions, a zero income tax rate is established (clause 1.1, 1.3 of Art. 284 of the Tax Code of the Russian Federation);

separate income. For example, dividends paid by a foreign organization are raised at a rate of 15% (PP. 3 of paragraph 3 of Art. 284 of the Tax Code of the Russian Federation).

Distribution of income tax on budgets

Tax amount calculated at the main rate 20% is distributed between budgets as follows (paragraph 1 of Art. 284 of the Tax Code of the Russian Federation):

the federal budget is credited the amount of tax calculated at a rate of 3%;

the regional budget is credited to the tax amount calculated at a rate of 17%.

Also, the Tax Code of the Russian Federation provides special rates. The tax on them is credited to the federal budget.

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Tax profit tax rate

The tax period for income tax is the calendar year (paragraph 1 of Art. 285 of the Tax Code of the Russian Federation).

The tax period for income tax consists of several reporting periods, according to the results of which advance payments for income tax pay (clause 1, Article 55, paragraph 2 of Art. 285, paragraph 2 of Art. 286 of the Tax Code of the Russian Federation).

Profit reporting periods

The reporting periods for income tax are (paragraph 2 of Art. 285 of the Tax Code of the Russian Federation):

I quarter, half a year and nine months of the calendar year - for organizations paying quarterly and monthly advance payments within the quarter, as well as for organizations that pay only quarterly advance payment payments for income tax;

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General procedure for calculating (accrual) of income tax and advance payments

In general, income tax is calculated so.

On operations taxable at the main rate of 20%, the income tax for payment for the year is calculated as a product of the tax base for a tax rate less advance payments (paragraph 1 of Art. 286, paragraph 1 of Art. 287 of the Tax Code of the Russian Federation):

If the organization pays quarterly payments and does not pay monthly, it deducts only the amount of advance payment for 9 months.

If the organization pays monthly advance payments based on actual profit, it deducts an advance payment for 11 months (paragraph 1 of Art. 287 of the Tax Code of the Russian Federation).

What advance payments for income tax pay

During the year, advance payment payments are paid (paragraph. 2 of Art. 286, paragraph 1 of Art. 287 of the Tax Code of the Russian Federation).

Advance payments are paid in one of three ways (paragraph 2, 3 of Art. 286 of the Tax Code of the Russian Federation):

quarterly;

monthly on the profits of the previous quarter and quarterly;

monthly on actually received profits.

The calculation of advance payments for income tax is similar to the determination of income tax by the results of the year. It is calculated as a product of the tax base for a tax rate minus previous advance payments of this year (paragraph 1 of Art. 286, paragraph 1 of Art. 287 of the Tax Code of the Russian Federation).

Let us explain this on the calculation of the advance payment on the basis of 9 months. The organization pays monthly advance payments during the reporting period at the main rate of 20%:

Tax (advance payments) at the main rate of 20% is calculated by individual sums for the federal and for regional budgets (clause 1 of article 284, paragraph 1 of Art. 286 of the Tax Code of the Russian Federation).

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An example of calculating income tax at the end of the year

The taxable profits of Alpha Organization for the year amounted to 1,500,000 rubles.

The amount of the advance payment calculated by the results of 9 months was 120,000 rubles:

to the federal budget - 18 000 rubles;

to the regional budget - 102,000 rubles.

Monthly advance payments on the IV quarter were accrued in the total amount of 60,000 rubles:

to the federal budget - 9 000 rubles;

to the regional budget - 51,000 rubles.

1. The amount of tax, calculated by the results of the year, the organization "Alpha" will be 300,000 rubles. (1 500 000 rubles. X 20%), including:

to the federal budget - 45 000 rubles. (1,500,000 rubles. X 3%);

to the budget of the subject of the Russian Federation - 255,000 rubles. (1 500 000 rub. X 17%).

2. The total amount of advance payment for 9 months and monthly payments in the fourth quarter amounted to 180,000 rubles. (120,000 rubles. + 60 000 rubles), including:

to the federal budget - 27,000 rubles. (18 000 rub. + 9 000 rubles);

to the budget of the subject of the Russian Federation - 153,000 rubles. (102 000 rub. + 51 000 rub.).

3. The amount of tax, which should be listed in the budget for the year by the Alpha organization, will be 120,000 rubles. (300 000 rub. - 180 000 rubles), including:

to the federal budget - 18,000 rubles. (45 000 rubles. - 27 000 rubles);

to the budget of the subject of the Russian Federation - 102,000 rubles. (255,000 rubles. - 153 000 rub.).

If you pay a trading fee, you can reduce the amount of the amount of incurred income on the amount of trading collection paid since the beginning of the year. The tax decreases in the part that is credited to the budget of the subject of the Russian Federation (paragraph 10 of Art. 286 of the Tax Code of the Russian Federation).

In addition, the amount of incurred income tax, which is to be credited to the budget of the subject of the Russian Federation, can be reduced to the investment tax deduction, as well as on the tax amounts paid outside the Russian Federation (paragraph 1 of Art. 286.1, paragraph 3 of Article 311 of the Tax Code of the Russian Federation ).

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If the amount of the tax calculated on the basis of the tax period will be less than the amount of advance payments calculated during the tax period, the tax on the tax period you are not paying (paragraph 1 of Art. 287 of the Tax Code of the Russian Federation).

What wiring in accounting is reflected accrual of income tax and advance payments

Accounting for income tax calculations is conducted on account 68 "Calculations for taxes and fees". To account for tax payments paid to the federal budget and budgets of the subjects of the Russian Federation, separate analytical accounts can be opened (subaccount).

Accounting depends on whether your PBU has been applied 18/02.

If PBU 18/02 does not apply, then one of the following options is possible.

If for the tax (reporting) period, the amount of the tax (advance payment) to be paid, less than the amount of the advance payment accrued for the previous reporting period, then the reversal record is made on the debit of account 99 and the account of the account 68.

If your organization applies PBU 18/02, you do not need to do a separate wiring for incremental income tax. The amount of current income tax is made up of the following components.

As a result, the magnitude of the current income tax reflected in accounting should be equal to the income tax on the tax declaration (line 180 of the sheet 02).

				Profit for the month	Revenues for Quarter	Costs for quarter	Profit for quarter	Profit with a growing outcome
I quarter	January							300 000 - Profit for the first quarter
	February
	March
II quarter	April							700 000 - Profit per half
	May
	June
III quarter	July							1 000 000 - Profit for 9 months
	August
	September
IV quarter	October							1 500 000 - Profit for the year
	November
	December

Operation
1. The organization pays quarterly advance payments on the outcome of the reporting period (clause 3 of Art. 286 of the Tax Code of the Russian Federation)
Calculation of tax for the year
2. The organization pays monthly advance payments based on the actually received profits (paragraph 7 of paragraph 2 of Art. 286 of the Tax Code of the Russian Federation)
Calculation of tax for the year
3. The organization pays monthly advance payments based on the profits of the previous quarter (paragraph 2 of paragraph 2 of Art. 286 of the Tax Code of the Russian Federation)
Accrual of monthly advance payments	not produced
Accrual of quarterly advance payments
Calculation of tax for the year

Comprehensive income tax
conditional consumption (income) for income tax
permanent tax liabilities
permanent tax assets
appearance (increase) of deferred tax assets
repayment (reduction) of deferred tax assets
the emergence (increase) of deferred tax liabilities
repayment (reduction) of deferred tax liabilities

Each organization with a commercial bias, regardless of the scope of activity, seeks to maximize profits on which the tax must be paid. Independently carry out the desired tax calculation on the example will be easy even for dummies.

Profit tax is one of the key sources for financing the state budget. Refers to federal calculation taxes and is governed by relevant legislation.

The income tax is paid to the state budget from income that have been reduced by the amount of expenses, that is, according to the following formula:

• UD - PNO + it is - it \u003d TNP UR - PNO + it - it \u003d TNU

The data of the abbreviations are decoded in this way:

• UD - the conditional amount of income;
• UR - the company's expenses;
• PNO - permanent tax liability;
• She is deferred tax assets;
• It is deferred tax liabilities;
• TNP - current profit tax;
• TNU - current tax loss.

Tax income includes those that receive the company together with the implementation of goods or services, the work of its own production and acquired from other persons. Exceptions are: positive coursework or amount differences, penalties or penalties, free property, interest on loans:

All firms pay in the budget percentage of their profits, with the exception of those that operate on special taxes: ECHN (single agricultural tax), UNVD (single tax on imputed income), USN (simplified system).

Tax payers are all domestic companies on the overall system and foreign, receiving profit in the state or working through state offices. Individual entrepreneurs are also not paid, as well as firms participating in the preparation of significant events (Olympiad, World Cup, etc.):

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According to the latest relevant data, the total income tax rate is 20%, of which 3% on updated legislation goes to the overall budget, and 17% to the regional one. The minimum tax rate of 13.5% in the federal budget can be applicable only for those enterprises that employed persons with disabilities are engaged in the production of cars, activities in special economic zones and act as residents of industrial parks and technopolis.

Calculation of income tax - examples

Firm for the 1st quarter activities gave an income equal to 2,350,000 rubles:

1. From this amount of VAT is 357,000 rubles;
2. Production costs - 670,000 rubles;
3. The cost of paying wages to staff - 400,000 rubles;
4. Contributions for insurance needs - 104,000 rubles;
5. Depreciation size - 70,000 rubles;
6. In addition, the company issued a bank credit for which 40,000 rubles received. percent;
7. Tax reporting loss for the last period amounted to 80,000 rubles.

Calculate on the received data of the company's profit: ((2,350,000 - 357,000) + 40,000) - 670,000 - 400 000 - 104,000 - 70,000 - 80,000 \u003d 709,000 rubles. Based on this, we get the calculation of the income tax: 709 000 x 20% \u003d 141 800 rubles.

Example with an option at a reduced tax rate

Suppose, the company on the OSN and received an income of 4,500,000 rubles for the estimated period, the flow rate of 2,700,000 rubles. Accordingly, the profit will be: 4,500,000 - 2,700,000 \u003d 1,800,000 rubles. In the case when in the area where the company operates, the regional rate is basic and corresponds to 17%, it will be paid to the local budget - 1,800,000 x 17% \u003d 306,000 rubles, and in the federal - 1,800,000 x 3% \u003d 54,000 rub. For a reduced rate of 13.5%, calculations are performed as follows: 1,800,000 x 13.5% \u003d 243,000 rubles. - for the local budget and 1,800,000 x 3% \u003d 54,000 rubles.

Example of calculation with posting table

In accordance with reporting in form 2 (on profit and loss), the company indicated a profit of 480,000 rubles. Costs and features:

• 1 000 rub. - constant tax liability;
• 1 200 rub. - deferred tax asset;
• 28 000 rubles. - depreciation, which was accrued by a linear method;
• 42 000 rub. - depreciation accrued by a nonlinear method for tax purposes;
• 14 000 rubles. - Deferred tax liability (42,000-28,000).

These household operations in Buchs will be displayed in such wiring:

Submission of tax return companies are carried out until the end of the calendar year. There are several options for transfer of taxes: immediately after the tax period is completed and monthly deductions throughout the term.

Filling Declaration - Main Nuances

Declaration of income tax is handed over by all companies on the total taxation system at the end of the reporting period (the first quarter, half a year, 9 months and 1 calendar year). Accordingly, the reporting dates in 2017 are April 28, July 28, October 28 and March 28, 2018. The Code also provides for reporting for some organizations once a month:

Companies with staff of up to 100 people. Can take the declaration in paper format all the others - in electronic form. Such sheets must be present:

• Title (sheet 01);
• Subsection 1.1 (once. 1);
• Sheet 02;
• Appendices: №1, №2 related to sheet 02.

All other additional sheets are filled with if necessary. In the title page, you need to fill out complete data about the reading organization:

• PPC and INN;
• Adjustment number;
• Reporting (tax) period in which the declaration is filled;
• The tax authority code into which the Declaration will be provided;
• The full name of the company;
• Activity (indication of the corresponding code);
• Number of pages in the declaration;
• Number of additional sheets where there is a confirmation of documents or their copies and other information that will depend on the kind of activity of the organization.

The amount of the tax you want to transfer to the budget is specified in Section 1. The required data is on line 270-281 in the sheet 02. Included the advance payments are taken. So, if 5,000 rubles were listed in the first quarter in general budget, and the income tax for half a year was 8,000 rubles, then the first half of the year is paid the amount of 3,000 rubles. (8 000 - 5 000).

The sheet 02 displays the tax base, which is defined as the difference between the profit of the organization and expenses. The line 110 indicates the losses of the previous years, transferred at the moment. In the appendix to this leaf number 1 all income, including non-engineering nature, should be displayed. In Appendix No. 2, all expenses are also indicated.

According to Art. No. 284 of the Tax Code of the Russian Federation, the income tax rate has a value of 20%, except for some exceptions. 2% of the amount of accrued tax on the profit of organizations go to the federal budget, and 18% is listed in local budgets of the Russian Federation.

The tax rate on profits, the funds in which are subject to transfer to local budgets of the Russian Federation can be reduced by local authorities of self-government for certain categories of taxpayers, however, the income tax rate cannot have a value below 13.5%.

Profit tax wiring:

1. The amount of accrued income (conditional) Dt 99 CT 68, as well as DT 68 Kt 99
2. Permanent tax obligation DT 99 CT 68
3. Deferred Tax Active DT 09 Kt 68
4. The amount of deferred tax obligation Dt 68 CT 77

Accounting pnto and pna

For accounting for this tax, the subaccount is used to account 68. In the 1c accounting program, it was assigned a number 68.04, and two subaccounts are attached to it: 68.04.1 "Calculations with the budget" and 68.04.2 "Calculation of income tax".

If you do not apply PBU 18/02, then the question of which account is to use the income tax, it is solved easily: the tax is credited with the wiring of Dt 99 Kt 68.04.1, and immediately refer to the subaccount accounting of settlements with the budget.

If the company applies PBU 18/02, then the formation of income tax amount is carried out in accounting through the accounting posting system with the participation of subaccount 68.04.2. As a result, on subaccount 68.04.2, when taxing, the payment should be formed by the amount fixed in the declaration. Then the final sum of subaccount 68.04.

What moments need to pay attention to when filling the declaration, see the material "Nuances of the procedure for compiling and passing a profit tax declaration"

When the company does not apply PBU 18/02, in its accounting income and expenses are divided into accountable and not taken into account for the implementation of income tax, which in this case is very simple, as is the verification of its accrual: it is enough to verify accounting and tax registers.

The use of PBU 18/02 allows you to trace the entire tax formation scheme for differences between accounting and tax accounting that are permanent and temporary.

The constant differences are formed income and expenses not taken into account for tax purposes. Temporary differences arise when incurred by the time of the income and costs in accounting and tax purposes. The overwhelming part of the temporary differences form expenses, unequal taken into account in accounting and tax purposes. An essential part of the accounting costs is accepted earlier than in tax accounting. But there are inverse situations.

All tax calculation operations are displayed on a credit account 68. To display the accrual of income tax on it, they open a special subaccount. When accrued, taking into account the norms of PBU 18/02 (approved by the order of the Ministry of Finance dated November 19, 2002 No. 114n), it is observed to bring to the overall value of the desired value calculated in tax and accounting. In order to link the differences arising (temporary and constant) when calculating the income tax, various accounting wiring are used.

The appearance of these differences is due to the fact that not all expenses in tax accounting reduce taxable profits, at the same time in accounting they are taken into account. It is in order to subsequent correction calculated in accounting profits and it is necessary to take into account all arising differences.

Depending on what difference the taxpayer received during the reporting period (subtracted or taxable), various wiring applies.

The constant tax obligation arises if, according to the results for the reporting period, the value of profit in tax accounting is more than in accounting.

PNO \u003d PRP * NS, where

PNO - permanent tax liability;

PRP - constant difference (positive);

NS - tax rate, which is equal to 20%.

Dt 99 - CT 68 - accrual of a permanent tax liability.

In that situation, when the profit is less in tax, and not in accounting, respectively, and the constant difference is negative. There is a constant tax asset.

Dt 99 - CT 68 - accrual of conditional tax on tax.

The value is equal to profit in accounting multiplied by the tax rate.

Dt 68 - CT 99.

The calculated profit in tax accounting, multiplied by the tax rate, is the current income tax. For its display, you do not need to make correspondence.

As a result of the operations carried out, the financial tax finisure becomes equal to the current value of the tax.

For small enterprises wiring a profit tax look like this: DT 99 - CT 68.

PBU 18/02 - accounting position. Accountants apply PBU 18/02 for the benefits of income tax payments in 2018. This provision is approved by the Order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n. The purpose of the situation is to bring accounting for income tax to the European standard.

Profit tax is regulated by Ch.25 of the Tax Code of the Russian Federation. In 2018, the tax rate will be 20%. But there will be significant changes inside the rates. Of the 20%, 3% is now mandatory for paying to the federal budget, this figure is unchanged, and the remaining 17% in the local budget. At the same time, local authorities still have the right to reduce their part of the income tax, but at least up to 13.5%

In terms of accounting for income tax on income, these innovations will not make any adjustments. Since our instruction for teapots, then we give a detailed accounting for income tax calculations in 2018.

But not everything is so simple. Most often, firms have differences in the acquisitions of accounting and tax accounting, then the need to use additional subaccounts and wiring referred to below are born.

Accounting for income and expenses in tax and accounting is subject to various legislative provisions. As a result, in the course of accounting for income tax in 2018, inconsistencies can be formed in taxable amounts passing on accounting and tax accounting, so-called differences.

According to PBU 18/02 The difference is the arrival of the enterprise, which takes place on accounting, but does not affect the calculation of the income tax as the reporting and the following reporting periods.

With accounting accounting for income tax calculations in this case, a permanent tax asset (PNA) is formed, equal to the difference derived from subtraction from a greater value smaller and multiplied by 20% (tax rate).

The permanent difference also includes the arrival consumption, which is also taken into account when determining the amount of income tax, but not registered in accounting as the reporting and subsequent reporting periods.

In this case, the permanent tax obligation (FNO) is being formed by the accounting of payments for income tax (FNO), calculating the tax metering data.

According to PBU 18/02, the temporary difference occurs when the profit-consuming data in accounting is recorded in one period, and for tax accounting in another period. Over time, this difference must be eliminated.

Debit 09 Credit 68 (subaccount "Calculations for income tax").

deferred tax liability (it) - arises when the accounting profit is higher than the tax. It is determined exactly as it also, only the accounting data will be considered large in this case.

In July, Limma bought, installed and put into operation a ribbon mobile conveyor, worth 40,000 (without VAT), additionally paying 2000 rubles. Installer unit.

According to the "Classification of fixed assets included in depreciation groups", the director of Limma documented the service life of 30 months.

It turns out that "Limma" spent on the purchase of a mobile tape 42,000 rubles, and the amount of 40000 rubles will be taken into account in the profit tax. Thus, Limma faced a temporary difference, and she has formed a deferred tax obligation (it) in the amount of 400 rubles. (2000 * 20% \u003d 400)

In August, depreciation is charged for a mobile tape for the first time, and it gradually begins to decrease. In this part you need to be extremely concentrated, since the depreciation is accrued in the amount of 42000 and will be equal to 1400 rubles (4200: 30 months)

And on tax accounting in the amount of 40000rub. And it will be equal to 1333 rubles. (4000: 30)

Calculate it (1400-1333) * 20% \u003d 13.4 rub.

For 30 months (device life), a temporary difference and deferred tax liability fully thoroughly.

What are the wiring, which relate to income tax:

• Accrued income tax - wiring DT99 Kt68, subaccount "Income tax". The source documentation is a declaration on the company's profit tax, as well as accounting certificate;
• Conditional fee for income tax - Wiring DT99 KT68, subaccount "Conditional consumption for income tax". The monetary expression of "conditional" accounting profits, multiplied by the percentage of income tax rate. Arises according to the results of inconsistencies in accounting and tax reporting;
• Reflects the deferred tax asset (it) - wiring DT09 kt68. According to the debit of account 09, "deferred tax assets" is taken into account, on the loan of the account "Calculation of taxes and fees", it is repaid. A deferred tax asset is a fragment of tax profit, which is postponed to pay for the future period. It arises as a result of the differences between calculations in accounting and tax accounting. Primary documents for filling out data are tax registers and accounting certificates;
• It is reduced or completely repaid - wiring DT68 KT09;
• Conditional income on income tax - wiring DT68 KT99, subaccount "Conditional income on income tax". The amount of "conditional" accounting savings, multiplied by the income tax rate. Formed according to the results of inconsistencies in accounting and tax reporting;
• She is written off that no longer have to increase profits in the future reporting period - wiring DT99 KT09;
• The deferred tax liability reflected (it) is the wiring of DT68 KT77. It occurs when the value of tax profit is not more than the amount of accounting;
• It is reduced or fully repaid it - wiring DT77 Kt68;
• It is written off, which no longer should increase profits in the reporting and future period - wiring DT77 KT99;
• Advance payments for income tax paid - wiring DT68 KT51;
• Profit tax paid - Wiring DT68 KT51. Primary documents, on the basis of which - payment order and bank statement is calculated.

The procedure for accrualing and paying tax

Monthly advance payments that are payable during the reporting period must be listed no later than the 28th of each month of this period.

All relationships on the payment of taxes in government budgets of different levels are reflected in Buk. Nearby on a specific account. In the accounting plan of accounts to display the movement of financial resources for paying all taxes, a 68 account "Calculations for taxes and fees" was created, in which the subaccount of "income tax" is created for income tax charges.

The accrual and payment of income tax can be made in two ways:

1. Four times a year quarterly by advance payments. In this case, the calculation of this tax is made by a growing outcome. The actual difference between the calculations for the current and previous periods is paid quarterly.
2. Monthly, based on the actual size of the profit received by the enterprise.

The choice of one of two options for payment graphs is arbitrary and is determined based on the organization's accounting policy.

Income tax - what an invoice to apply for accounting (q)

PBU 18/02 is used to account for income tax payments in 2018 all legal entities that are taxpayers (LLC, CJSC, OJSC, individual entrepreneurs, etc.), as well as foreign companies receiving income from resources of the Russian Federation or through their own Representatives in the Russian Federation. Look, from what revenues to the account you can not pay the company's income tax on the main tax system.

Exceptions are non-commercial organizations and small business entities. They have the right to choose - to apply PBU18 / 02 or not, but any decision must be configured in accounting policies.

Also do not pay tax on the profit of taxpayers applying special tax regimes, such as the ESHN, USN, UNVD, tax payers for gambling business and participants in special government projects.

Profit tax accrual reflects wiring, calculation example

Understand which income tax account should be used when using PBU 18/02, you can use the next algorithm. The tax in this case is formed like this:

1. The tax, calculated from the accounting profit, is issued by the wiring of DT 99 Kt 68.04.2.
2. Accounts are taken into account (permanent tax liabilities) accrued from constant differences:

• DT 68.04.2 CT 99 - from income not taken into account for tax purposes;
• Dt 99 kt 68.04.2 - from expenses not taken into account for tax purposes.

1. The tax amounts accrued from temporary differences at the time of their occurrence are taken into account:

• DT 09 KT 68.04.2 - deferred tax assets (according to the costs adopted in accounting earlier than in tax);
• DT 68.04.2 CT 77 - deferred tax liabilities (expenses taken in tax accounting earlier than in accounting).

1. The tax amounts on the previously accrued temporary differences are taken into account for which the possibility of closing in this period appeared. What account of the accounting - deferred tax assets or deferred tax liabilities is closed, depends on the type of temporary difference:

• DT 68.04.2 CT 09 - deferred tax assets (according to the costs adopted in accounting earlier than in tax);
• DT 77 CT 68.04.2 - Deferred tax liabilities (by expenses taken in tax accounting earlier than in accounting).

Thus, the answer to the question of which income tax account is used to account for its accounting depends on the specific situation. In particular, the debit of account 68 is actively applied for these purposes.

• DT99 KT68 - accrual;
• Dt68 kt51 - payment.

However, income tax is taken into account by a growing outcome since the beginning of the year. Therefore, in quarterly payments, in the first quarter, you spread on wiring directly the amount of tax that you have turned out for this period.

But for the half year and the next periods will have to make the following operation, to calculate the difference between the tax amount for the reporting segment and the one you given in the previous period. Here is this difference and will need to reflect further.

1 quarter - 150,000 rubles;

Half year - 273,000 rubles;

9 months - 400,000 rubles;

Annual - 600 000 rubles.

If the company fails, and the difference between the present period and the negative period, use the hardening operation. The correction is done by the same accounts: DT99 KT68 per sum of loss.

For example: in Q1 QUARTER LLC was 80,000 rubles., And in half of the year - 57,000 rubles. The loss amounted to 23 000 rubles. (80 000 - 57 000).

Accountant's income tax finishes accounts in the following wiring: DT99 KT68 or CT69 per subaccount "Accrued fines and penalties".

You may be useful: "Accounting policies will help save income tax"

Article on the topic: Profit Tax in 2019: New Rates, Table

When the company applies PBU 18/02 just to disseminate income tax on accounts, it will not be possible. She must reflect the accounting of all the amount of tax amounts. The speech, first of all, is about the conditional income tax and its posting.

• Conditional income tax is divided into profit tax consumption - this is the amount that increases the amount of tax, and income on income tax is the amount that reduces income tax.
• The same song includes deferred tax liabilities and assets (it and it). These are the amounts that at the beginning of the reporting period increase or reduce income tax, and by the end of the year they make an inverse operation. Their important characteristics are temporary.
• But there are still permanent values \u200b\u200bthat either reduce or make the tax amount more all the time - these are constant tax liabilities (FNO) and constant tax assets (PNA).

They are taken from the difference between tax and accounting. When some income or expenses that reduce or increasing the tax base are recognized as those in one accounting, but are not recognized in the other. Situations where a similar difference may occur, a lot: the difference in the time of writing off the depreciation, a gratuitous transfer of property from a third-party person, etc.

All these temporary and constant components of income tax must be disclosed in accounting wiring as follows.

In accordance with generally accepted standards, the profit is calculated as income per minute of expenses. This taxable income is in its essence and is the object of taxation. Tax income is calculated in accordance with the provisions of the Tax Code of the Russian Federation and is determined on the basis of primary documents, as well as the outcome of accounting.

Accounting wiring for income tax is reflected in the database, which contains all changes in the status of accounting objects. The main assets (accounting wiring) in this taxation segment are: "The income tax is listed - the wiring of DT99 KT68" and "Payment of income tax is the wiring of DT68 KT51."

The tax period is denoted by the calendar year to count the income tax. Reporting periods can become both quarterly and monthly intervals. All profits materialized in monetary equivalent is a tax base. When, according to the results of the annual tax period, the amount of expenses is obtained more than the amount of income, the tax base is assigned a zero value. Calculation of income tax is reflected by the wiring of DT 99 Kt 68.

Accrued for income tax wiring: The debit amount is reflected in the 99 account "profit and losses", 68 accounts for tax and fees are credited to the same amount. The advance payment of this wiring is calculated by multiplying the amount of profit gained for the period on the current tax rate under the law.

DT account	Account kt.	Wiring Description	Posting amount, rub.	A document base
99 Profits and losses	68, subaccount income tax	Accrual of income tax for the first quarter	10 000,00	Help-calculation
68, subaccount income tax	51 settlement account	Listing to the advance budget for the first quarter	10 000,00	Payment order
99	68, subaccount income tax	Accrual of an advance payment for income tax for half a year	15 000,00	Help-calculation
68, subaccount income tax	51	Transfer to the advance budget for 6 months	15 000,00	Payment order
99	68, subaccount income tax		25 000,00	Help-calculation
68, subaccount income tax	51		25 000,00	Payment order
99	68, subaccount income tax	Accrual of the annual amount of income tax	40 000,00	Help-calculation
68, subaccount income tax	51	Listing the final annual amount	40 000,00	Payment order

DT account	Account kt.	Wiring Description	Posting amount, rub.	A document base
99	68, subaccount income tax	Accrual of an advance payment for income tax in three quarters	25 000,00	Help-calculation
68, subaccount "Income taxes"	51	Listing to the advance budget for 9 months	25 000,00	Payment order
99	68, subaccount income tax	Adjustment (straight) amount of income tax for 9 months	40 000,00	Adjustment declaration

In order to determine which wiring records are reflected in the accounting differences when calculating income tax, it is required to establish which difference the company received - taxable or subtractable. If the profit calculated in the tax accounting exceeds the indicator of the "Accounting" profits, then the temporary difference is subtracted.

The sum of the time difference x 20% (tax rate) \u003d it

It is reflected in accounting by the following correspondence: DT 09 CT 68

If the "tax" profit does not exceed the amount of "accounting" profits, then a deferred tax liability appears (it).

Dt 68 Kt 77 it is credited.

If the constant difference appears, it is necessary to establish the nature of this value, a positive difference or negative

If the profit for tax accounting exceeds the "accounting" indicator, then the constant difference is positive. In this case, there is a constant tax obligation (IFO).

Positive constant difference x 20% \u003d so

Registered this is reflected by the following entry: DT 99 CT 68 - CALCED PNO

If the profit in tax accounting does not exceed the value in accounting, the constant difference is negative.

Debit	Credit		Source documents
		Accrued income tax (based on accounting profits).	Declarations on income tax organizations, accounting certificate.
		The deferred tax asset is reflected.
		Reduced (fully repaid) deferred tax asset.	Tax registers, accounting certificate.
		The deferred tax asset is written off in the amount on which taxable profits will not be reduced in the reporting and subsequent periods.	Tax registers, accounting certificate.
		Reflected deferred tax liability.	Tax registers, accounting certificate.
		Reduced (fully repaid) deferred tax liability.	Tax registers, accounting certificate
		A deferred tax liability in the amount on which the taxable profit of the reporting and subsequent periods will not be increased.	Tax registers, accounting certificate.
		Advance payments paid for income tax paid.	Execution of the bank on a computational account.
		Profit tax paid.	Payment order (0401060), a bank statement on a settlement account.

Undestributed profits

At the end of the year, the account balance 99 refers to the account of retained earnings (loss) by the following wiring.

Dt 99 kt 84 - writing off net profit with final turns

DT 84 CT 99 - Write off loss

Retained earnings, accountable on account 84, can be written off for different articles by the following wiring:

• Dt 84 CT 75 - Dividend accrual to participants
• Dt 84 CT 70 - accrual of various premiums and material assistance to employees at the expense of net profit
• Dt 84 kt 84 - coverage of losses of past years
• DT 84 CT 80 - an increase in the authorized capital
• Dt 84 CT 82 - Education or replenishment of the Organization Reserve Fund.

The distribution of profits reflected by these wiring is permissible only from the decision of the founders of the organization

A uncovered loss reflected in the debit of account 84 can be repaid due to different sources by solving owners.

• Dt 75 kt 84 - Write off loss due to dividends or participants contributions
• Dt 84 CT 84 - Write off the loss due to the profit of past years
• Dt 82 CT 84 - Write off loss at the expense of reserve fund

Percentage of profit tax

Profit Tax

The percentage of income tax not change, it is 4%, despite the fact that its main part, namely, 18% is sent to the budget of the constituent entities of the Russian Federation, and only 2% go to the Federation budget. When calculating the tax on the profit of companies, revenue is taken, without taking into account excise rates and VAT.

Tax rates on foreign companies that are not related to activities in the Russian Federation through permanent representation:

• 10% of rental, maintenance, use (freight) of ships, aircraft and other vehicles, as well as containers for transportation of international level;
• 20% from other income (for some seizures);

The following rates obtained in the form of dividends:

• 0% on incomes that are received by the Russian Federation in the form of dividends, if the condition is observed: on the day of decision dealing with dividend payments, which is the recipient of dividends on a period of at least 365 calendar days owns continuously on the ownership of the shares (contribution) more than 50% In the authorized capital of the dividend of the organization or depositary receipts, which in turn give the right to receive dividends, in an amount that is at least 50% of the total amount paid by dividends.
• 9% - on revenues that were obtained in the form of dividends from foreign and Russian companies in the Russian Federation;
• 15% - by income, which were obtained in the form of dividends from companies in foreign organizations.

Profit tax payment

We will understand which ways there are methods for calculating payment of income tax.

The 1st method is set by default for all organizations and provides that the reporting periods are the 1st quarter, half a year and 9 months. Advance payments are accepted at the end of each reporting period. The amount of payment at the end of the 1st quarter \u003d income tax, which was obtained in the 1st quarter.

Advance payment for the first half of the year \u003d income tax received in the first half of the year, subtracting advance payment for the first quarter. The amount of payment is based on 9 months \u003d income tax for 9 months per minute of advance payments for the first quarter and half year.

2 way - proceeds from actual profit, such a way the organization can take on a voluntary basis, you only need to notify the tax service no later than 31.15 that over the next year the company exercises the transition to the calculus of monthly advance payments based on the profit, which is actually obtained. With this method, reporting periods will be a month, 2 months, 3 months and further to the end of the calendar year.

Advance payment in January \u003d profit tax, which is actually obtained in January; In January-February \u003d income tax, actually received in January-February, minus advance payment in January. And so on until December.

Monthly advance payments payable during the reporting period must be listed no later than the 28th day of each month of this period.