By activity with the main system. Combination of tax regimes. "sale of goods, materials, finished products. reflection of the buyer's debt under the contract in foreign currency. recognition of income from sales for ordinary activities, not taxable

How to allocate costs when combining the STS and UTII modes in the program? How to set up an accounting policy in the program in order to organize separate accounting for material expenses and expenses for paying for services? You will find answers to these and other questions in this article, which opens a series of materials on the features of accounting and tax accounting in "1C: Accounting 8" (rev. 3.0) when using a simplified taxation system. All the described sequence of actions and drawings are made in the new Taxi interface.

Organization of separate accounting when combining the simplified tax system and UTII

When combining the simplified tax system and UTII, the taxpayer must organize separate accounting for income and expenses within each type of activity (clause 8 of article 346.18, clause 7 of article 346.26 of the Tax Code of the Russian Federation). For the calculation and payment of UTII, tax accounting of income and expenses is not required. After all, the tax base - the amount of imputed income - is fixed. Therefore, the main task when combining these regimes is to correctly determine the tax base and calculate the simplified tax. This applies not only to simplistic people with the object “income minus expenses”, but also to those who count only income. The fact is that insurance premiums and social benefits are also subject to separate accounting, which can reduce the single tax under the simplified tax system or UTII (clause 3.1 of article 346.21, clause 2.1 of article 346.32 of the Tax Code of the Russian Federation).

The methodology for separate accounting with the simultaneous application of UTII and USN is not established by the Tax Code of the Russian Federation, therefore taxpayers develop and approve such a procedure on their own (letter of the Ministry of Finance of Russia dated November 30, 2011 No. 03-11-11 / 296). The developed procedure should be fixed in the order on accounting policy or in local documents approved by the order for the organization or individual entrepreneur. The applied method of separate accounting should make it possible to unambiguously attribute certain indicators to different types of entrepreneurial activity.

When maintaining separate accounting, the main requirement must be met: if it is impossible to unambiguously attribute expenses to the simplified tax system or UTII, then they must be distributed in proportion to the shares of income in the total income received from the application of these special regimes.

Methodology for separate accounting of income and expenses in the program "1C: Accounting 8" ed. 3.0 when combining the simplified tax system and UTII, consider the following example.

Example 1

In addition to direct expenses for these types of activities, the organization monthly accounts for semi-fixed general business expenses:

for salaries of administrative and management personnel (AMP) and insurance premiums;
for stationery and office equipment;
for communication services, etc.

Setting up an accounting policy in "1C: Accounting 8" ed. 3.0 for the purposes of the simplified tax system

Automated accounting of business transactions for the purposes of the simplified tax system in "1C: Accounting 8" ed. 3.0 is provided through special mechanisms of the USN subsystem. Separate automated accounting mechanisms are enabled, disabled and configured using the accounting policy settings for the purposes of the simplified tax system. Access to the settings of accounting policy parameters is carried out from the section Main by hyperlink Accounting policy on the navigation bar.

Accounting policy settings for the purposes of the simplified tax system are configured on the tab USN register entry forms Accounting policies of organizations for the taxation system Simplified(Fig. 1).

The object of taxation and the tax rate are indicated in the details area Object of taxation. For the object of taxation Income the tax rate is fixed at 6% and cannot be changed. For the object of taxation Income minus expenses the default rate is 15%. If the law of the constituent entity of the Russian Federation establishes a lower rate, then it is indicated in the field tax rate. When choosing an object of taxation Income minus expenses button becomes available The procedure for recognizing expenses to go to the form with a list of events, the implementation of which is necessary for the recognition of expenses that reduce the tax base.

Each type of expense has its own list of recognition criteria. Events that must occur in order for the program to take into account expenses when determining the tax base are marked with flags. At the same time, for individual events, the flags are affixed without the possibility of removing them. This means that for the expense to be recognized, this event must necessarily occur.

We remind you that material costs, in accordance with subparagraph 1 of paragraph 2 of article 346.17 of the Tax Code of the Russian Federation, are recognized at the time of their payment to the supplier, while the fact of their transfer to production does not matter. Expenses for the purchase of goods are recognized only as the specified goods are sold (subclause 2, clause 2, article 346.17 of the Tax Code of the Russian Federation), therefore, for the event Sale of goods the appropriate flag must be set.

Setting up an accounting policy in "1C: Accounting 8" ed. 3.0 for UTII purposes

Accounting policy settings for UTII purposes, when combined with the simplified taxation system, are configured on the tab UTII register entry forms Accounting policies of organizations for the taxation system Simplified(Fig. 2).

Rice. 2. Setting up accounting policy settings for UTII purposes

Consider in more detail the purpose of the following details:

The method of allocating costs by type of activity;
The base for the distribution of expenses by type of activity.

Tax periods for combined regimes do not match:

for the USN, this is a calendar year (clause 1 of article 346.19 of the Tax Code of the Russian Federation);
for UTII, this is a quarter (Article 346.30 of the Tax Code of the Russian Federation).

Since when determining the tax base for a simplified tax, income is determined on an accrual basis from the beginning of the year, it is advisable to determine income by type of entrepreneurial activity on UTII on an accrual basis from the beginning of the year to ensure comparability of indicators from the beginning of the year (letter of the Ministry of Finance of the Russian Federation dated April 28, 2010 No. 03-11-11 /121).

The Tax Code does not specify what kind of income should be taken when calculating the proportion for the distribution of total expenses. In the letter of the Ministry of Finance of the Russian Federation dated April 28, 2010 No. 03-11-11 / 121, for taxpayers applying the simplified tax system, it is recommended to take into account both sales proceeds (in accordance with Article 249 of the Tax Code of the Russian Federation) and non-operating income (in accordance with Article 250 of the Tax Code of the Russian Federation) , and the income listed in Article 251 of the Tax Code of the Russian Federation is not taken into account. As for income by types of business activities transferred to the payment of UTII, the Ministry of Finance recommends that such income be determined on the basis of accounting data, also taking into account the provisions of Articles 249, 250 and 251 of the Tax Code, and using the cash method.

to define a parameter Method of allocating costs by type of activity select a value from the list: Cumulative total since the beginning of the year;
to define a parameter The base for the distribution of expenses by type of activity you need to choose a value - Income accepted (NU).

When filling out the accounting policy settings, let's stop at the tab Stocks. There is such a feature here: if the object of taxation is “income reduced by the amount of expenses”, then in order to correctly determine the amount of expenses for the purchase of goods (taking into account the fact of payment to the supplier and sale), it is possible to estimate the cost of inventories upon disposal only using the FIFO method. Therefore, the FIFO value is set by default in the attribute Method for estimating inventories (IPZ) and is not editable by the user. For props Method of valuation of goods in retail for our example, we need to set the value - By purchase price.

Accounting for income when combining the STS and UTII modes

In accordance with Article 346.24 of the Tax Code of the Russian Federation, tax accounting under the simplified tax system is the accounting of income and expenses in the Book of Income and Expenses of Organizations and Individual Entrepreneurs using the simplified tax system (KUDiR).

In "1C: Accounting 8" report Book of accounting for income and expenses of the simplified tax system is filled in automatically on the basis of special accumulation registers, and entries in registers are entered, as a rule, also automatically when posting documents that register transactions.

With the object of taxation Income only income is taken into account in KUDIR, and tax accounting is carried out only using the register .

With the object of taxation Income minus expenses KUDiR takes into account both income and expenses, and for tax accounting, all accumulation registers of the USN subsystem are used:

Expenses under the simplified tax system;
Registered payments for fixed assets (STS);
Registered payments for intangible assets (STS);
Book of income and expenses (section I);
Book of accounting for income and expenses (section II);
Book of accounting for income and expenses (IA);
Other calculations.

We remind you that the proceeds from the sale of goods (works, services, property rights) are recognized as income from the sale for the purposes of calculating the tax paid under the simplified tax system, and the date of receipt of income is the day of receipt of funds, as well as the day of payment to the taxpayer in another way - cash method (paragraph 1 article 346.17 of the Tax Code of the Russian Federation).

In our example, revenue from the sale of services within the simplified tax system is registered in the program with documents Sale of goods and services, and the receipt of funds from buyers - documents Receipt to the current account.

After posting the documents registering the receipt of funds, entries are automatically entered in the register Income and Expenses Book (Section I), which takes into account income for the purposes of tax paid in connection with the application of the simplified tax system.

IS 1C:ITS

With regard to UTII, tax accounting is not provided for by the Tax Code of the Russian Federation, and for the purposes of separate accounting, income must be determined on the basis of accounting data using the cash method. To organize the accounting of income within the framework of UTII on a cash basis in "1C: Accounting 8" there is a separate column UTII Income in the register Income and Expenses Book (Section I).

In our example, retail revenue is recorded by the document Retail sales report, during which the necessary data is reflected in the column UTII income register Income and Expenses Book (Section I).

Thus, in the accumulation register Income and Expenses Book (Section I) revenues are accumulated as follows (Fig. 3):

STS income - in the column Column 5;
UTII income - in the column UTII income;
total income - in the column Column 4.

Rice. 3. Income of the simplified tax system and UTII in the register Book of income and expenses (section I)

Setting up cost items for cost accounting when combining modes

The technology for setting cost items for cost accounting in the 1C: Accounting 8 program, ed. 3.0 when combining the STS and UTII modes, consider the following example.

Example 2

Rice. 4. Registration of receipt of distributed services

When filling out the tabular part of the document, it is necessary to pay special attention to the column accounting accounts, where you need to correctly specify the cost analytics for the purposes of accounting and tax accounting. Count accounting accounts contains a hyperlink that navigates to the details form accounting accounts(Fig. 5). For costs that cannot be attributed to a specific type of activity (for example, costs for communication services), in the form accounting accounts it is necessary to indicate such a cost item that will apply simultaneously to the simplified tax system and to activities transferred to UTII.

Rice. 5. Cost item to account for allocable costs

To do this, in the form of a directory element Expenditures switch For different types of activities. At the end of the month, such costs will be written off in proportion to the income received:

to the debit of sub-accounts of account 90.02 “Cost of sales”;
or to the debit of sub-accounts of account 90.08 "Administrative expenses";
or to the debit of sub-accounts of account 90.07 “Sales expenses”.

Pay attention that in "1C: Accounting 8" accounting is supported only on an accrual basis.

Accordingly, both expenses and income will be recognized regardless of the fact of their payment.

For the purposes of tax accounting in the field Costs (NU) forms accounting accounts value needs to be set distributed.

Similarly, you need to set up all the analytics of cost items used in Romashka LLC. For retail store space rental costs:

in field Costs (NU) forms accounting accounts value is set Not accepted;
in the form of a reference element Expenditures switch Item for cost accounting of the organization must be set to position For certain types of activities with a special taxation procedure.

For rental costs:

in field Costs (NU) forms accounting accounts value is set accepted;
in the form of a reference element Expenditures switch Item for cost accounting of the organization must be set to position .

To in a document Receipt of goods and services meaning accounting accounts filled in automatically, you need to use the setting of the information register Item accounting accounts. The register specifies a list of inventory accounting accounts (goods, materials, products, services, etc.) that are substituted by default in configuration documents. Each register entry contains information about inventories accounting accounts used in various business transactions: upon receipt, sale, transfer, etc. Accounting accounts can be specified for each item or item group, for each warehouse or warehouse type. In the new Taxi interface, this information register can be opened by the hyperlink of the same name from the directory Nomenclature located in the section Reference books. As for the costs of bank services, for accounting purposes they are written off immediately when the document is posted. Write-off from current account with type of operation Other write-off(Fig. 6). If the accounting policy settings are made correctly, then the details area will appear in the document form Reflection in USN where to put the flag Distribute between the simplified tax system and UTII.

Rice. 6. Distribution of expenses for bank services

Accounting for material costs when combining the USN and UTII modes

The organization in its business activities acquires raw materials and materials for use in the production and / or sale of products (goods, works, services), the sale of which may fall under various tax regimes: USN and UTII. In a situation where, on the date of payment for the purchased raw materials and materials by a taxpayer combining the use of the simplified tax system and UTII, it is impossible to determine for which business activity these raw materials (materials) will be used, one should be guided by the clarifications of the Ministry of Finance of Russia. In a letter dated January 29, 2010 No. 03-11-06 / 2/11, the financial department recommends recognizing the costs of purchasing materials when paying the supplier in full, and as materials are transferred for activities that fall under UTII, make corrective reverse entries in KUDiR.

It is this approach that is implemented in "1C: Accounting 8": upon receipt of materials in the column Costs (NU) the user can only choose from two values: accepted And Not accepted.

If materials are capitalized with a sign of reflection in tax accounting Not accepted, then in the future, when writing off materials for any value of the attribute Costs (NU) in document Invoice claim there will be no accepted and distributable costs.

If the costs of incoming raw materials and materials can be accepted for tax purposes, then the user must in the column Costs (NU) select value accepted. In this case, the costs of payment to the supplier will be recognized in full, and the further "fate" of the received materials will be determined by the value of the attribute Costs (NU) in document Invoice claim.

Consider the procedure for separate accounting for the costs of purchasing materials when they are received and written off using the following example.

Registration of received materials in the program is carried out by a document of the accounting system Receipt of goods and services with type of operation Goods(Fig. 7), as well as with the type of operation Goods, services, commission on the bookmark Goods.

Rice. 7. Registration of receipt of materials

When filling out the tabular part of the document in the column Costs (NU) you need to choose a value accepted for all nomenclature positions. The transfer of the organizer for use in the management needs of the organization is carried out using the document Invoice claim(chapter Stock, hyperlink Invoice requirements on the navigation bar).

Since these costs cannot be attributed to a specific type of activity, when filling out the tabular part of the document on the tab materials(with flag set Cost accounts on the bookmark materials) in the column Costs (NU) value must be specified distributed, and in the form of a reference element Expenditures switch Item for cost accounting of the organization must be set to position For different types of activities(Fig. 8).

Rice. 8. Write-off of materials used in various activities

After the document Invoice claim along with accounting entries and register movements Expenses under the simplified tax system a reversal entry is entered (Fig. 9) for 1000 rubles. to register Income and Expenses Book (Section I).

Rice. 9. Reversal entry in the register "Book of income and expenses (section I)

As for the transfer of a laptop to the design services department for use in production activities, when filling out the tabular part of the document on the tab materials(with flag set Cost accounts on the bookmark materials) the following values are indicated in the corresponding columns:

Expenses (NU) - Accepted;
Cost account - 20.01;
Cost Division - Design Services Division;
Nomenclature group - Services;
Cost item - Office equipment(in the form of an infobase directory element Expenditures switch Item for cost accounting of the organization must be set to position For activities with the main taxation system (general or simplified).

IS 1C:ITS

For more information about tax accounting for expenses under the simplified tax system, see http://its.1c.ru/db/accusn#content:342:1 in the reference book "Accounting when applying the simplified tax system" in the section "Accounting and tax accounting".

In one of the following issues of the journal, we will consider the methodology for separate accounting for wages and insurance premiums, as well as the routine operation of distributing expenses when combining special tax regimes of the simplified tax system and UTII in "1C: Accounting 8" ed. 3.0.

Users often have questions about how to organize accounting in the software program "1C: Enterprise Accounting 8" when combining different taxation regimes. This article is devoted to consideration of this issue.

As an example, consider the activities of the trading enterprise Romashka LLC, which is engaged in wholesale and retail trade. Wholesale trade falls under the simplified tax system (Income-Expenses), retail trade is subject to UTII. Shipment of goods both wholesale and retail is carried out from one common (wholesale) warehouse. Mutual settlements with retail buyers are conducted through the account. 60.

Organization of separate accounting at the enterprise in software "1C: Enterprise Accounting 8"

In a letter dated November 30, 2011 No. 03-11-11 / 296, the Ministry of Finance of Russia indicated that the Tax Code of the Russian Federation does not establish a procedure for maintaining separate accounting with the simultaneous application of UTII and USN. That's why taxpayers independently develop and approve the procedure for maintaining such records. The developed procedure should be fixed in an order on accounting policies or in a local document approved by an order for an organization (order of an individual entrepreneur), or several documents, which together will contain all the rules regarding the procedure for maintaining separate accounting. At the same time, the applied method of separate accounting should make it possible to unambiguously attribute certain indicators to different types of entrepreneurial activity.

To implement separate accounting for income and expenses, the program uses the following methods:

Use of different sub-accounts of income and expense accounts in the Chart of Accounts.
Sub-accounts ending in 1 - income / expenses attributed to the main taxation system (General or STS), ending in 2 - income / expenses attributed to activities with a special taxation procedure (UTII).

Note. Accounting under simplified taxation regimes is kept on the accounts of the Chart of Accounts, and tax accounting (formation of the declaration on the simplified tax system, the Book of income and expenses) on the accumulation register "Expenses of the simplified tax system". Movements in this register are formed when posting primary documents simultaneously with the formation of accounting entries.

Settings in the "Cost items" directory. Each cost item indicates to which type of activity (taxation system) this expense relates. Expenses collected for the period under items classified as activities with the main system will be closed to the account. 90.02.1 (the cost of the main activity, in our example USN). Expenses collected under items classified as activities with a special taxation procedure will be closed on the account. 90.02.2 (cost according to the UTII taxation system). Distributable costs, that is, costs that cannot be attributed to a particular type of activity, at the end of the month will be distributed to the debit of sub-accounts. 90.02 in proportion to the income received in accordance with Article 272 of the Tax Code of the Russian Federation.

Important! This setting affects the closing of cost accounts by processing the "Closing of the month" and the formation of financial statements and does not affect the completion of the Book of Income and Expenses and the USN declaration.

Field "Expenses (NU)" in the primary documents for the recognition of expenses, it is necessary to fill in for the distribution of expenses by taxation systems for tax accounting, that is, the formation of KUDiR and filling out the Tax Declaration for the simplified tax system:

Expenses for the purposes of tax accounting under the simplified tax system can be:

Using different item groups. When using different types of activities, it is recommended to use different nomenclature groups:

Separation of inventory control(that is, the use of a separate warehouse for each type of activity) is possible, but not necessary.

Recognition of expenses under the simplified taxation system

1. Legislative framework

The list of expenses for which the organization has the right to reduce the income received by organizations that apply the simplified tax system and have chosen income reduced by the amount of expenses as an object of taxation is given in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation.

At the same time, unlike the procedure for taxing the profits of organizations provided for in Chapter 25 of the Tax Code of the Russian Federation, this list is exhaustive, that is, it is closed, therefore, the taxpayer does not have the right to include expenses that are not named in this list in expenses (see, for example, letters from the Ministry of Finance of Russia dated 06/04/2012 N 03-11-11/175, dated 12/29/2009 N 03-11-06/2/269, Federal Tax Service of Russia for Moscow dated 11/15/2010 N 16-15/119850).

In addition, it is necessary that the expenses taken into account under the simplified tax system meet the following criteria:

the expense must correspond to the business profile;
the expense must be confirmed and paid;
the expense must be made for the implementation of activities aimed at generating income.

2. Implementation in software "1C: Enterprise Accounting 8"

The procedure for recognizing expenses for tax purposes in the USN is configured in the Accounting Policy of Organizations.

Menu: Enterprise - Accounting policy - Accounting policy of organizations

Events closed for editing are mandatory conditions. All other events must be defined by the user in accordance with the legislation of the Russian Federation and the specifics of their activities.

When making various types of expenses, the program keeps records of the passage of expenses through the entire list of events (statuses) necessary for recognizing this expense as reducing the tax base for the simplified tax system.

To store this chain of passing statuses in the program, the accumulation register “Expenses under the simplified tax system” is intended:

For clarity, we will group expenses by types and show movements by status before entering the Book of Income and Expenses according to the settings of our accounting policy:

Type of expense	Event	Status
1. Material costs	Receipt of inventories	Not written off, Not paid
Payment for materials to the supplier	Not decommissioned (falls into KUDiR)
2. Expenses for the purchase of goods	Receipt of goods	Not written off, Not paid
Payment to the supplier for goods	Gets into KUDiR
Sale of goods to the buyer
3. Services	Service receipt	Not paid
Payment to the supplier	Gets into KUDiR
4. Wages and deductions from the payroll	Payroll	Not paid
Salary payment	Gets into KUDiR
5. Taxes, fees	Calculation of taxes, fees	Not paid
Payment of taxes, fees	Gets into KUDiR

Note: expenses can pass through the statuses in any order, but only the amount of expenses that has passed through all the necessary statuses will be recognized to reduce the tax base.

Allocable expenses will fall into the KUDiR only after the regular operation for distribution between taxation systems (“Distribution of expenses by type of activity for the simplified tax system”) has been carried out:

Consider in the software "1C: Enterprise Accounting 8" a reflection of the chain of business transactions characteristic of organizations engaged in trading activities.

Formation of primary documents

1. Receipt of goods

This operation is reflected in the document "Receipt of goods and services":

If the supplier of the goods invoiced VAT, we include it in the cost of the purchased valuables using the "Prices and Currencies" button:

Note! The field "Costs (NU)" must be filled in. If the field is not filled in, these expenses are considered unacceptable for tax accounting purposes.

When posting the document, accounting entries will be generated:

Movements in tax accounting in the register "Expenses under the simplified tax system":

2. Payment to the supplier for the goods

This operation will be reflected in the document “Write-off from the current account”:

Entries in the register "Expenses under the simplified tax system":

Income and expenses under the simplified tax system are recognized on a cash basis. Therefore, the amount transferred to the supplier falls into column 6 “Total expenses” of the KUDiR. But since the last condition “Sale of goods to the supplier” has not yet been met, these expenses do not yet fall into column 7 (that is, they do not reduce the tax base):

3. Sale of goods to a wholesale buyer

This operation is reflected in the document "Sales of goods and services":

Note! Accounts of income and expenses are indicated for the main activity (STS). The corresponding nomenclature group "Wholesale" was selected as an analytics.

When posting the document, postings will be generated:

The cost of goods sold, including VAT, billed by the supplier, falls into the Book of Income and Expenses:

It is the formed register “Deciphering KUDiR” when conducting the primary document that signals the inclusion of expenses in the tax base for the simplified tax system.

Since the organization uses one common warehouse for wholesale and retail trade, both wholesale and retail sales will be reflected in the document “Sales of goods and services” (the “Retail sales report” document is intended only for sales from a warehouse with the “Retail” type ).

note to fill in the accounts of income and expenses for activities subject to UTII (90.01.2, 90.02.2), and to select the appropriate nomenclature group "Retail trade".

When posting the document, postings will be generated:

When combining the STS and UTII modes, the costs and incomes for UTII are recorded by the program on the auxiliary off-balance account USN.01 “Settlements with buyers for UTII activities”.

When carrying out, the register “Expenses under the simplified tax system” is also formed with the status of write-off of expenses “Not accepted”:

5. Receiving payment from a retail customer

To reflect this operation, we will enter the document "Incoming cash order" with the type of operation "Payment from the buyer":

When posting the document, postings and movements will be generated according to the register "Book of income and expenses":

The received retail revenue falls into column 4 "Total income":

6. Receiving an advance from the buyer

We will reflect this operation using the document "Receipt to the current account":

When receiving an advance payment from the buyer (for non-cash or cash payment), it is necessary to pay attention to filling in the field “Reflection of advance payment in NU” in the document. Attribution to one or another taxation regime will depend on filling in this field.

When posting the document, postings will be generated:

7. Service receipt

Let's reflect the service for the delivery of goods using the document "Receipt of goods and services":

Shipping costs are shareable. To distribute costs between taxation systems for tax accounting, in the “Expenses (NU)” field, specify “Distributed”.

For accounting purposes, we will show the program that these costs need to be distributed by selecting a cost item to distribute.

Shipping costs will be charged to 44, as an analytics, we will select the cost item "Delivery":

8. Tax assessment

The accrual of taxes and fees in the program is reflected in the document "Operation (accounting and tax accounting)":

9. Paying taxes

Let's transfer the advance payment under the simplified tax system using the document "Write-off from the current account" with the type of operation "Transfer of tax":

When posting the document, postings will be generated:

Entries in the register "Book of accounting for income and expenses":

<Расход по уплате налога попал только в 6 графу, хотя было выполнено оба условия: начисление налога и оплата налога. Дело в следующем: так как начисление налогов осуществляется ручной операцией, при ее записи не формируются движения в регистр «Расходы при УСН», поэтому программа данное начисление «не видит». Для таких случаев в документах поступления и списания с расчетного счета, приходных и расходных кассовых ордерах предусмотрена кнопка «КУДиР». Эта кнопка предназначена для ручной корректировки данных, попадающих в книгу учета доходов и расходов:

Clicking the button opens the following window:

If manual correction of the book is required, this checkbox must be unchecked. In the form that opens, you must manually specify the reflection of payments for the purposes of the simplified tax system and UTII:

Note. The KUDiR button is not active for all types of payment document transactions (in particular, it can be used when recording transactions with the type “Other income / expense”, “Tax transfer”).

For manual filling of the Book of accounting for income and expenses, the document "Records of the book of accounting for income and expenses (USN, patent)" is intended. In particular, this is necessary for business transactions reflected in the program by the document “Operation (accounting and tax accounting)” (for example, tax assessment).

Period closing. Formation of accounting and tax reporting

Menu: Operations - Scheduled Operations

The distribution is made in proportion to the income received for each type of activity:

When carrying out a routine operation, registers will be formed according to the simplified tax system. These registers will form movements in tax reporting on distributed expenses (in terms of expenses accepted under the simplified tax system):

To close a period for accounting purposes, you must run the "Closing of the month" processing:

For accounting purposes, the distributable costs for the received service were also distributed between taxation systems:

To decipher the results obtained according to accounting data, you can use the report "Reference-calculation": "Write-off of indirect costs (accounting)" and "Financial results (accounting)":

To analyze the results of activities according to tax accounting data, the report "Analysis of the state of tax accounting according to the simplified tax system" is intended:

For each component of income and expenses, you can view the breakdown (decryption is called by double-clicking on the indicator of interest):

All income and expenses that are not included in this report, respectively, will not fall into the Book of Accounting for Income and Expenses and the Declaration on the simplified tax system.

As a result of the actions taken, we obtain automatically generated reports "Book of income and expenses":

Menu: Reports - Book of accounting for income and expenses for the simplified tax system

Declaration on USN:

Menu: Reports - Directory "Regulated reports"

Account 90 "Sales"- this is an active-passive account, used to reflect information related to the sale of goods, works and services for the main activities of the organization.

At the end of the period it closes without a trace.

The financial result is reflected in the account on a monthly basis from core business sales. During the year, the financial result of the main activity of the enterprise is accumulated on the account.

Sub-accounts to account 90:

90.1 - "Revenue". This sub-account reflects the amount of proceeds from the sale. This is a passive sub-account;

90.2 - "Cost of sales" - an active sub-account, reflects the cost of goods sold;

90.3 - "VAT on sales" - an active sub-account and in correspondence with account 68 reflects the amount of VAT charged to the budget;

90.4 - "Excises" - excises included in the amount of goods sold are reflected here;

90.5 - "Export duties";

90.7.1 - "Expenses for the sale of activities with the main tax system";

90.7.2 - "Expenses for the sale of certain types of activities with a special taxation procedure";

90.8.1 - "Administrative expenses for activities with the main taxation system";

90.8.2 - "Administrative expenses for certain types of activities with a special taxation procedure";

90.9 - "Profit (loss) from sales." All other sub-accounts are closed to this sub-account.

Wiring:

No. p / p	Debit	Credit
			Reflected revenue from the sale of goods (works, services)
			Written off cost of goods sold (sales expenses)
			VAT charged on sold goods
			Reflected the financial result from the sale (loss)
			Reflected financial result (profit)

Closing account "90" and postings

At the end of the month on sub-account 90.9, the result from sales is formed.

The balance is calculated for each sub-account.

Then the total turnover is calculated for all sub-accounts and from the debit turnover, the credit is subtracted. A positive balance means loss, a negative balance means profit.

Profit is reflected in the posting:

Dt 90.9 - Kt 99.1,

Loss - Dt 99.1, Kt 90.9.

At the end of the reporting period each sub-account is closed at 90.9.

As a result, the balance of account 90 at the end of the year will be reset to zero and this closing process is part of the balance sheet reformation that takes place at the end of each year.

Example 1

Kalina LLC received a revenue of 2,360,000 rubles for the year, incl. VAT 360,000 rub.

The cost of production amounted to 850,000 rubles. Selling expenses - 205,000 rubles.

The profit from sales is: 2,360,000 - 360,000 - 850,000 - 205,000 = 945,000 rubles.

Wiring:

			Amount, rub.
		Revenue reflection
		Reflection of VAT
		Cost write-off
		Write-off of sales expenses
		Reflection of the result from sales (profit)

Closing of the year:

Operation description	Amount, rub.	Document
Closing the revenue sub-account		Accounting information
Closing the cost sub-account (850,000 + 205,000)		Accounting information
Closing a VAT sub-account		Accounting information

Example 2

According to the results of December, Kalina LLC:

Products sold 590,000 rubles,

VAT 90,000 rubles;

Cost of sales - 300,000 rubles.

	Sum	Document
Accounted for revenue from goods sold in December 2015		Bill of lading, invoice
Cost of goods sold expensed		Costing
VAT charged on sales amount		Invoice
Crediting funds on account of payment for products sold

To date, accounting in almost every enterprise is automated. The program "1C: Enterprise Accounting" is a comprehensive solution for recording business transactions and is suitable for enterprises with any taxation system.
It is not uncommon for an organization, together with the main taxation system, to apply a taxation system in the form of a single tax on imputed income. In such cases, accountants have questions about how to divide income and expenses for each taxation system in the 1C: Enterprise Accounting program.
This article discusses the features of accounting for a company that uses a simplified taxation system and UTII, using the software product "1C: Enterprise Accounting, edition 2.0" as an example.
The division of income and expenses for each type of activity is necessary for the correct calculation of the amount of tax under the simplified taxation system. The amount of a single tax on imputed income does not depend on the amount of income and expenses.

Setting up an accounting policy

In order for business transactions to be reflected in the 1C: Enterprise Accounting program correctly and correctly, first of all, you should set up an accounting policy. To do this, use the "Enterprise" menu item, select "Accounting policy" in the drop-down list.
In the window that opens, the user sees a list of all saved accounting policies. To check the basic settings of the accounting policy, you should open the record of the current reporting period.
The “General information” tab contains information about the applicable taxation systems and the types of activities used.

The “UTII” tab contains information on the method and basis for distributing expenses with the main and special taxation procedures, as well as establishing accounts for income and expenses for activities that fall under UTII.
By default, the cost allocation method is "per quarter". This means that in the last month of each quarter, a scheduled operation recognizes expenses that are subject to distribution in order to include them in the book of income and expenses. It is also possible to set up "cumulatively since the beginning of the year."
When you click on the link "Set income and expense accounts", a list of accounts opens, on which income and expenses for the activities of UTII will be taken into account. By default, the program proposes to reflect income and expenses for the activities of UTII on accounts 90.07.2, 90.08.2, 90.01.2 and 90.02.2. This list can be supplemented with other accounts using the "Add" button.

The "Expense Accounting" tab contains information on the procedure for recognizing expenses for activities that fall under the simplified taxation system.

According to the above setup, expenses for the purchase of goods will be recognized for the formation of a book of income and expenses under the following conditions:

Receipt of goods, i.e. the fact of receipt of goods is reflected in the relevant document "Receipt of goods and services";
Payment for goods to the supplier, i.e. the fact of payment for goods is reflected in the relevant documents “Debit from the current account” or “Cash order”;
Sale of goods, i.e. the fact of shipment of goods to the buyer is reflected in the relevant document "Sale of goods and services".

Separation of expenses by type of activity

For the correct division of expenses by type of activity, the reference book "Cost Items" is used. You can find this directory in the "Production" tab or through the "Operations" menu, selecting "References" in it.
This directory contains a standard set of cost items proposed by the program by default, however, the directory data can be changed by the user.
In the card of each cost item, there are three options for expenses:

For activities with the main taxation system.
Expenses with such a cost item will automatically be considered expenses for activities that fall under the simplified tax system.
For certain types of activities with a special taxation procedure.
Expenses with such a cost item will automatically be considered expenses for activities that fall under UTII.
For different types of activities.
Expenses with such a cost item cannot be attributed to a specific type of activity. The amount of such expenses at the end of the month is distributed among the types of activities by the regulatory operation.

For the purposes of this article, the following costs will be used:

When keeping records in the 1C: Enterprise Accounting program, it should be remembered that these cost items determine whether the expense belongs to a certain type of activity when accounting for the services of third-party organizations. When buying and selling goods, different accounts are used to identify types of expenses and income.

Income and expenses related to the simplified tax system from the sale of goods

Since the costs of acquiring a batch of mobile phones are related to expenses for the activities of the simplified tax system, in the column "Expenses of NU" of the tabular section "Goods", you should select the value "Accepted".
After posting the document, the debt to the supplier is reflected, and the balance on account 41.01 also increases. In addition, the corresponding movements are formed in the register "Expenses of the simplified tax system".
Payment for the goods received in this example is made by the document "Write-off from the current account".
Carrying out this document reflects the debiting of money from the current account and closes the debt to the supplier. In addition, the register "Expenses of the simplified tax system" is supplemented with the necessary entries.
The document “Debit from the current account” can be entered on the basis of the “Receipt of goods and services”, filled out manually or downloaded from the corresponding Client-Bank program.
The last step for the recognition of expenses under the simplified tax system is to reflect the fact of shipment of goods to the buyer. This business transaction is formed using the document "Sales of goods and services".

In order to identify expenses and incomes for activities that fall under the simplified taxation system, you should use the income account 90.01.1 and the expense account 90.02.1.
After the "Sale of goods and services" is carried out, the balance of goods in the warehouse decreases, the buyer's debt is formed, and movements are formed on accounts that take into account revenue and cost. In addition, an entry is created in the income and expense ledger, reflecting the recognition of an expense for the amount of the sale.
Recognition of income from this transaction occurs after payment is received from the buyer. This fact is reflected in the program "Incoming cash order" or "Receipt to the current account". For this example, the document "Receipt to the current account" is used. After carrying out this document, the balance on the current account increases and the buyer's debt decreases. In addition, an entry is created in the income and expense ledger reflecting the recognition of income for the amount received from the customer.

Income and expenses related to UTII from the sale of goods

The receipt of goods intended for subsequent sale is documented by the document "Receipt of goods and services".

Since the costs of acquiring a batch of e-books are UTII, in the column "Expenses (NU)" of the tabular part of the document, select "Not accepted".
The identification of expenses for the purchase of goods for the activities of UTII is determined by using the appropriate accounts, which will reflect the revenue and cost (90.01.2 and 90.02.2). These accounts are defined in the document "Sales of goods and services".

Payment for goods to the supplier and receipt of payment from the buyer is reflected in the documents "Write-off from the current account" or "Expenditure cash order" or "Receipt to the current account" or "Incoming cash order".

Reflection of expenses associated with the provision of services by third parties

Expenses associated with the provision of services by third parties are reflected using the document "Receipt of goods and services". As mentioned earlier, there are three types of expenses: expenses related to the main activity, i.e. USN; expenses related to certain types of activities, i.e. UTII, and expenses to be distributed.
For the purposes of this article, three cost items have been introduced, each of which corresponds to a specific type of activity:

Software maintenance.
These expenses are included in the STS.
Public utilities.
These costs are included in the VAT.
Rent.
These expenses cannot be attributed to a specific type of activity, and the amount of these expenses should be allocated between activities at the end of each month.

The correct settings of the "Cost Items" directory for each type of expense were considered earlier.
Let us consider in detail the procedure for reflecting each type of expenditure in the program.

Turnover balance sheet before determining income
for each type of activity

After the program reflects all current business transactions, you can make a standard report "Turnover balance sheet".

Based on this report, we can see the amounts of expenses generated by the cost of services of third-party organizations (account 44.01), revenue and cost of goods for each type of activity (accounts 90.01 and 90.02), as well as movements in other accounts.

Determination of profit for each type of activity

The determination of profit for each type of activity occurs using the document "Closing the month". The regulatory operations of this document close cost accounts, and also determine profit.
The regulatory operation “Closing account 44 “Distribution costs” writes off the amount of expenses reflected on account 44 to accounts 90.07.1 and 90.07.2, depending on whether the expense belongs to the simplified tax system or UTII. This operation also distributes the amount of expenses related to different types of activities. After the operation, you can generate a calculation certificate, which will indicate the amounts attributed to the costs of each type of activity and the procedure for their calculation.

Organization: LLC "Alisa"

Help-calculation	Number	date	Period
Help-calculation		31.01.2013	January 2013

Write-off of indirect expenses (accounting)

Write-off of indirect costs for production and sale related to activities not subject to UTII
Write-off of indirect costs for production and sales related to different types of activities, distributed in proportion to income

Current month's expenses			Decommissioned
accounting account	Cost item	Sum	By type of activity with the main taxation system (group 3) * 0.615385(**)	By types of activities with a special taxation procedure (group 3) * 0.384615(**)
1	2	3	4	5
44.01	Rent	5 000,00	3 076,92	1 923,08
Total:		5 000,00	3 076,92	1 923,08

Write-off of indirect costs for production and sale related to activities subject to UTII
** - Calculation of the share of income for each type of activity in the total income for the current month

For the current month		Share of income in total income
Activities subject to income tax	For activities not subject to income tax	Activities subject to income tax (group 1 / (group 1 + group 2)	For activities not subject to income tax group 2 / (group 1 + group 2)
1	2	3	4
80 000,00	50 000,00	0,61538	0,38462

The scheduled operation "Closing accounts 90, 91" determines the financial results of the enterprise for a given month for each type of activity.
After all the routine operations of the “Closing of the month” document have been successfully completed, you can generate a balance sheet.
Below is a fragment of the balance sheet for accounts 90 and 99.

Based on the balance sheet, the following conclusions can be drawn:

Expenses for activities with the main taxation system (STS) amounted to 45,076.92 rubles. (debit balance of account 90.02.1 + debit balance of account 90.07.1);
Expenses for the activities of UTII amounted to 33,923.08 rubles. (debit balance of account 90.02.2 + debit balance of account 90.07.2);
Profit from activities with the main taxation system (STS) amounted to 34,923.08 rubles. (credit balance of account 99.01.1 = credit balance of account 90.01.1 - debit balance of account 90.02.1 - debit balance of account 90.07.1);
Profit on UTII amounted to 16,076.92 rubles. (credit balance of account 99.01.2 = credit balance of account 90.01.2 - debit balance of account 90.02.2 - debit balance of account 90.07.2).

Income and expense ledger

All recognized income and expenses are included in the income and expense ledger. Part of the expenses subject to distribution, which relate to the simplified tax system, is calculated at the end of each quarter by the regulatory operation “Distribution of expenses by type of activity according to the simplified tax system”.

The book of income and expenses has the following form.

In this report, you can see the documents that are the basis for accepting income and expenses, as well as the total amount of income and expenses received.

Analysis of the state of tax accounting according to the simplified tax system

Analysis of the state of tax accounting for the simplified tax system is a report that indicates the amount of income and expenses related to the simplified tax system, with their detailed specification.

Double-clicking on the amount displays a detailed breakdown of income and expenses.

Organization of separate accounting at the enterprise in software "1C: Enterprise Accounting 8"

To implement separate accounting for income and expenses, the program uses the following methods:

Use of different sub-accounts of income and expense accounts in the Chart of Accounts.
Sub-accounts ending in 1 - income / expenses attributed to the main taxation system (General or STS), ending in 2 - income / expenses attributed to activities with a special taxation procedure (UTII) (Fig. 1).

Expenses for the purposes of tax accounting under the simplified tax system can be (Fig. 4):

Use of different nomenclature groups. When using different types of activities, it is recommended to use different nomenclature groups (Fig. 5).

Separation of inventory control(that is, the use of a separate warehouse for each type of activity) is possible, but not necessary.

Recognition of expenses under the simplified taxation system

1. Legislative framework.

In addition, it is necessary that the expenses taken into account under the simplified tax system meet the following criteria:

the expense must correspond to the business profile;
the expense must be confirmed and paid;
the expense must be incurred to carry out activities aimed at generating income.

2. Implementation in software "1C: Enterprise Accounting 8".

The procedure for recognizing expenses for tax purposes in the USN is configured in the Accounting Policy of Organizations (Fig. 6).

Menu: Enterprise - Accounting policy - Accounting policy of organizations

Events closed for editing are mandatory conditions. All other events must be defined by the user in accordance with the legislation of the Russian Federation and the specifics of their activities.

To store this chain of passing statuses in the program, the accumulation register “Expenses under the simplified tax system” is intended (Fig. 7):

For clarity, we will group expenses by types and show movements by status before entering the Book of Income and Expenses according to the settings of our accounting policy:

Type of expense	Event	Status
1. Material costs	Receipt of inventories	Not written off, Not paid
Payment for materials to the supplier	Not decommissioned (falls into KUDiR)
2. Expenses for the purchase of goods	Receipt of goods	Not written off, Not paid
Payment to the supplier for goods	Gets into KUDiR
Sale of goods to the buyer
3. Services	Service receipt	Not paid
Payment to the supplier	Gets into KUDiR
4. Wages and deductions from the payroll	Payroll	Not paid
Salary payment	Gets into KUDiR
5. Taxes, fees	Calculation of taxes, fees	Not paid
Payment of taxes, fees	Gets into KUDiR

Note: expenses can pass through the statuses in any order, but only the amount of expenses that has passed through all the necessary statuses will be recognized to reduce the tax base.

Menu: Operations - Scheduled operations.

Consider in the software "1C: Enterprise Accounting 8" a reflection of the chain of business transactions characteristic of organizations engaged in trading activities.

Formation of primary documents

1) Receipt of goods. This operation is reflected in the document "Receipt of goods and services" (Fig. 8):

If the supplier of the goods invoiced VAT, we include it in the cost of the purchased valuables using the "Prices and Currencies" button (Fig. 9).

Note! The field "Costs (NU)" must be filled in. If the field is not filled in, these expenses are considered unacceptable for tax accounting purposes.

When posting the document, accounting entries will be generated (Fig. 10):

Movements in tax accounting in the register "Expenses under the simplified tax system" (Fig. 11):

2) Payment to the supplier for the goods. This operation will be reflected in the document “Write-off from the current account” (Fig. 12):

When posting the document, postings will be generated (Fig. 13):

Entries in the register "Expenses under the simplified tax system" (Fig. 14):

3) Sale of goods to a wholesale buyer. This operation is reflected in the document "Sales of goods and services" (Fig. 16):

Note! Accounts of income and expenses are indicated for the main activity (STS). The corresponding nomenclature group "Wholesale" was selected as an analytics.

When posting the document, postings will be generated (Fig. 17):

The cost of goods sold, including VAT, billed by the supplier, falls into the Book of Income and Expenses (Fig. 18, 19):

It is the formed register “Deciphering KUDiR” when conducting the primary document that signals the inclusion of expenses in the tax base for the simplified tax system.

4) Sale of goods to a retail buyer. Since the organization uses one common warehouse for wholesale and retail trade, both wholesale and retail sales will be reflected in the document “Sales of goods and services” (the “Retail sales report” document is intended only for sales from a warehouse with the “Retail” type ) (Fig. 20).

note to fill in the accounts of income and expenses for activities subject to UTII (90.01.2, 90.02.2), and to select the appropriate nomenclature group "Retail trade".

When posting the document, postings will be generated (Fig. 21):

When combining the STS and UTII modes, the costs and incomes for UTII are recorded by the program on the auxiliary off-balance account USN.01 “Settlements with buyers for UTII activities”.

When conducting, the register “Expenses under the simplified tax system” is also formed with the status of write-off of expenses “Not accepted” (Fig. 22):

5) Receipt of payment from the retail buyer. To reflect this operation, we will introduce the document "Incoming cash order" with the type of operation "Payment from the buyer" (Fig. 23):

When posting the document, postings and movements will be generated according to the register "Book of income and expenses" (Fig. 24):

The received retail proceeds falls into column 4 “Total income” (Fig. 25).

6) Receiving an advance from the buyer. Let's reflect this operation using the document "Receipt to the current account" (Fig. 26):

When posting the document, postings will be generated (Fig. 27):

Entries in the register "Book of income and expenses" (Fig. 28):

7) Service receipt. Let's reflect the service for the delivery of goods using the document "Receipt of goods and services" (Fig. 29).

Shipping costs are shareable. To distribute costs between taxation systems for tax accounting, in the “Expenses (NU)” field, specify “Distributed”.

For accounting purposes, we will show the program that these costs need to be distributed by selecting a cost item to distribute.

Shipping costs will be charged to 44, as an analytics, we will select the cost item "Delivery" (Fig. 30):

8) Calculation of taxes. The accrual of taxes and fees in the program is reflected in the document “Operation (accounting and tax accounting)” (Fig. 31):

9) Paying taxes. Let's transfer the advance payment under the simplified tax system using the document "Write-off from the current account" with the type of operation "Transfer of tax" (Fig. 32):

When posting the document, postings will be generated (Fig. 33):

Entries in the register "Book of accounting for income and expenses" (Fig. 34):

The tax expense fell only in column 6, although both conditions were met: tax assessment and tax payment. The point is as follows: since taxes are calculated by a manual operation, when it is recorded, no movements are generated in the register “Expenses under the simplified tax system”, so the program “does not see” this accrual. For such cases, the KUDiR button is provided in the documents of receipt and debit from the current account, incoming and outgoing cash orders. This button is intended for manual adjustment of the data that enters the book of accounting for income and expenses (Fig. 35).

Clicking the button opens the following window (Fig. 36):

Period closing. Formation of accounting and tax reporting

Before closing the month, for the purposes of tax accounting according to the simplified tax system, it is necessary to distribute expenses for different types of activities. To do this, the program is intended for the routine operation "Distribution of expenses by type of activity for the simplified tax system" (menu item "Operations" - "Regular operations"). The distribution is made in proportion to the income received for each type of activity (Fig. 38).

To close a period for accounting purposes, you need to run the “Closing of the month” processing (Fig. 41):

For the purposes of accounting, the distributable costs for the received service were also distributed among the taxation systems (Fig. 42).

To decipher the results obtained according to accounting data, you can use the report “Reference-calculation”: “Write-off of indirect costs (accounting)” and “Financial results (accounting)” (Fig. 43, 44):

To analyze the results of activities according to tax accounting data, the report “Analysis of the state of tax accounting according to the simplified tax system” is intended (Fig. 45):

For each component of income and expenses, you can view the breakdown (decryption is called by double-clicking on the indicator of interest) (Fig. 46):

All income and expenses that are not included in this report, respectively, will not fall into the Book of Accounting for Income and Expenses and the Declaration on the simplified tax system.

As a result of the actions taken, we obtain automatically generated reports “Book of income and expenses” (Menu: Reports - Book of income and expenses for the simplified tax system), Declaration for the simplified tax system (Menu: Reports - Directory “Regulated reports”) (Fig. 47, 48) .

By activity with the main system. Combination of tax regimes. "sale of goods, materials, finished products. reflection of the buyer's debt under the contract in foreign currency. recognition of income from sales for ordinary activities, not taxable

Organization of separate accounting when combining the simplified tax system and UTII

Example 1

Setting up an accounting policy in "1C: Accounting 8" ed. 3.0 for the purposes of the simplified tax system

Setting up an accounting policy in "1C: Accounting 8" ed. 3.0 for UTII purposes

Accounting for income when combining the STS and UTII modes

Setting up cost items for cost accounting when combining modes

Example 2

Accounting for material costs when combining the USN and UTII modes

Organization of separate accounting at the enterprise in software "1C: Enterprise Accounting 8"

Recognition of expenses under the simplified taxation system

1. Legislative framework

2. Implementation in software "1C: Enterprise Accounting 8"

Formation of primary documents

1. Receipt of goods

2. Payment to the supplier for the goods

3. Sale of goods to a wholesale buyer

5. Receiving payment from a retail customer

6. Receiving an advance from the buyer

7. Service receipt

8. Tax assessment

9. Paying taxes

Period closing. Formation of accounting and tax reporting

Setting up an accounting policy

Separation of expenses by type of activity

Income and expenses related to the simplified tax system from the sale of goods

Income and expenses related to UTII from the sale of goods

Reflection of expenses associated with the provision of services by third parties

Turnover balance sheet before determining income for each type of activity

Determination of profit for each type of activity

Write-off of indirect expenses (accounting)

Income and expense ledger

Analysis of the state of tax accounting according to the simplified tax system

Organization of separate accounting at the enterprise in software "1C: Enterprise Accounting 8"

Recognition of expenses under the simplified taxation system

Formation of primary documents

Period closing. Formation of accounting and tax reporting

Turnover balance sheet before determining income
for each type of activity