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1.2. Necessity of the organisation of separate book keeping at the enterprise at application of various systems of the taxation

Combination of system of the taxation in the form of the uniform tax to the made income for separate kinds of activity and other modes of the taxation demands from the enterprise of management the separate account of taxable indicators.
The given request contains directly in NK the Russian Federation and concerns the tax account. The legislation on book keeping does not contain such request.
Not looking at that concept «the tax account» is resulted only in chapters 25 NK the Russian Federation «the Profit tax of the organisations» and 26.2. «The simplified system of the taxation», in our opinion, such kind of the account can be designated and for ljubo other tax as positions of the Tax code of the Russian Federation provide practically under each entered tax the separate system of the account and formation of the indicators defining the tax
18 base. Therefore in the given work we have considered the term «the tax account» in a more comprehensive sense, primenitelno to all taxes paid by the enterprises as tax bearers.
The tax account is carried out with the purposes of formation complete and a trustworthy information about an order of the account for the taxation of the economic operations which have been carried out by the tax bearer during the accounting (tax) period, and also maintenance with the information of internal and external users for the control of correctness of calculation, completeness and timeliness of payment in the budget of taxes. Data of the tax account should reflect an order of formation of the sum of incomes and costs, an order of definition of a share of the costs considered for the taxation in a current accounting period, the sum of the rests of costs or the losses which are subject to reference on costs in following tax periods, an order of formation of the sums of created reserves, cost of the property included in tax base, and also the indebtedness sums on accounts with the budget. The system of the tax account, unlike book keeping, is not regulated legislatively and will be organised by the tax bearer independently, proceeding from a principle of sequence of application of norms and rules of the tax account, that is applied consistently from one tax period to other. The order of management the tax account is established by the tax bearer in the registration policy for the taxation, confirmed by the corresponding order (order) руководителя1.
As unlike book keeping the legislation does not provide obligatory forms of documents of the tax account and an order of their management variants of management the tax account can be various. The order of the tax account depends on a kind of activity of the organisation, volume of the document circulation, used software products, from internal structure of registration service of the organisation, from availability in its structure of departments on -
3 Profiteers N.P.book keeping, the reporting and the taxation. The edition 4th. - M: IID Filin-Rilant, 2003г. - With. 158
19 logovogo учета4. Thus, now, at combination of systems of the taxation of the enterprise should conduct not only accounting, but also the tax account. Here following variants are possible: first, the accounting and tax account can be conducted in parallel, be independent from each other, secondly, the account can is organised in the general system which is under construction on accounting figureses.
Thus book keeping forms provide the indicators necessary for account tax ba-zy, that is the general registers of the accounting and tax account are conducted. Vto-dig a variant of reception of the registration information necessary for the purposes nalo-gooblozhenija, is the most rational as relieves buhgal-terov the enterprises of necessity of management the double account. As a result it is possible to construct the model of book keeping adapted to trebova-nijam of the taxation at combination OPSNO and ENVD, which having appeared-lena naris. 1.2.
Primary registration documents
I
Registers of analytical book keeping
The general forms - registers
Synthetic accounting and
The tax account
Tax accounts
The tax reporting
Accounts
Fig. 1.2. The registration model adapted for requests of the taxation at combination OPSNO and ENVD
Application of such system of construction of the accounting and tax account not probably without the organisation of the separate account on accounting sche -
Belova E.L. About interaction of systems of the accounting financial and tax account//"Modern accounting", 2006, N 4
20 tah which is necessary for calculation of the indicators forming taxed base under taxes, paid by the enterprise.
The principal cause defining necessity of harmonisation of the registration information and formation of model of the account for the enterprise, working in the conditions of combination of systems of the taxation, necessity of reception for the uniform account of indicators which would allow to generate not only accounting, but also the tax reporting of the enterprise is, correctly to calculate the sums of taxes, payable and it is duly to execute the obligations to the budget. It is possible to carry necessity of optimisation of registration process to other reasons; minimisation of expenses of the enterprise on the organisation and record-keeping; the control of tax indicators in system of double record on a book keeping abacus.
The problem of the organisation of the accounting and tax account at those enterprises where in the form of the uniform tax to the made income for separate kinds of activity the system of the taxation is combined with the standard system of the taxation is most actual. Further this combination of a combination of taxation orders will be us of races-smotrena.
Necessity of management the separate account at combination ENVD and OPSNO is defined not only presented in paragraph 1.1 of the given work of item 7 of article 346.26 NK the Russian Federation, but also. 4 articles 170 of chapter 21 NK the Russian Federation "Value-added tax", item 9 of article 274 of chapter 25 NK the Russian Federation «the Profit tax of the organisations».
Requests of the indicated positions of the Tax code consist in the following:
1) according to item 4 of article 170 NK the Russian Federation the sums of the VAT presented by sellers of the goods (works, services), proprietary interests to the tax bearers who are carrying out both taxed VAT, and released of the taxation of the VAT of operation are considered in cost of such goods (works, services), proprietary interests on the goods (to works, services), including to permanent assets and non-material assets, proprietary interests, is -
21 polzuemym for realisation of operations, not taxable on an added value; the Russian Federations - on the goods (to works, services), including to permanent assets and non-material assets, the proprietary interests used for realisation of operations, taxable on an added value starting to a deduction according to article 172 NK; starting to a deduction or are considered in their cost in that proportion in which they are used for production and (or) realisations of the goods (works, services), proprietary interests, to operation on which realisation are subject to the taxation (are released of the taxation), - on the goods (to works, services), including permanent assets and non-material assets, the proprietary interests used for realisation both taxable, and not subject taxation (released of the taxation) operations, in the order established by a registration policy accepted by the tax bearer for the taxation.
The indicated proportion is defined proceeding from cost of the shipped goods (works, services), proprietary interests, operations on which realisation are subject to the taxation (are released of the taxation), in a total cost of the goods (works, services), the proprietary interests shipped for the tax period. In a similar order the separate account of the sums of the VAT is conducted by the tax bearers transferred to payment of the uniform tax to the made income for certain kinds of activity.
Thus the tax bearer is obliged to conduct the separate account of the sums of the VAT on the acquired goods (to works, services), including to permanent assets and non-material assets, the proprietary interests used for realisation both taxable, and not subject taxation (released of the taxation) operations.
For want of at the tax bearer of the separate account the VAT sum on the acquired goods (to works, services), including is not subject to permanent assets and non-material assets, proprietary interests, a deduction and in
22 costs accepted to a deduction at calculation of the profit tax of the organisations, do not join.
The tax bearer has the right not to apply the given positions by those tax periods, in which share of cumulative costs for production of the goods (works, services), proprietary interests, operations on which realisation are not subject to the VAT taxation, does not exceed 5 percent of the general size of cumulative costs for production. Thus all sums of the VAT presented such tax bearers by sellers of the goods used in production (works, services), proprietary interests in indicated nalo-govom the period, are subject to a deduction according to order, is provided th article 172 NK the Russian Federation.
2) according to item 9 of article 274 NK the Russian Federations at calculation of tax base under the profit tax are not considered as a part of incomes and costs of tax bearers incomes and the costs concerning activity, taxed ENVD. Thus the organisations are obliged to conduct the isolated account of incomes and costs on such activity. Costs of the organisations conducting activity, transferred to payment ENVD, in case of impossibility of their division are defined proportionally to a dale of incomes of the organisation from such activity, in the organisation aggregate profit by all kinds of activity.
Infringement indicated above positions of the Tax code of the Russian Federation can negatively affect activity of the enterprise and lead to the undesirable financial implications indicated in article 120 NK the Russian Federation according to which at tax check on the enterprise the fine for a rough abuse of regulations of the account of incomes or costs and objects of the taxation will be imposed. Thus such infringement is understood as absence of basic documents, either absence of invoices, or book keeping registers, regular (two times and more within a calendar year) delayed or wrong reflexion on an abacus of book keeping and in the reporting of economic operations, money resources, material
23 values, non-material assets and financial investments of the tax bearer.
Besides the chief accountant or the chief as officials of the organisation can be involved in administrative responsibility under article 15.11 of the Code of the Russian Federation about administrative offences. In this case infringement is defined as rough non-observance of rules of book-keeping and accounts submission which is understood as distortion of the sums of the added taxes and tax collections not less than for 10 percent, and also distortion of any article (line) of the form of accounts not less than for 10 percent.
As we see from all above-stated necessity of statement of the separate account at the enterprise, in the conditions of combination of the standard system of the taxation and system of the taxation in the form of the uniform tax to the made income it is quite defined. At attempts to organise such account accountants of the enterprises face a problem of the organisation of the separate account on an accounting abacus. Any requests to management the separate account in Positions acting on today on book keeping does not contain, therefore further we will consider variants of adaptation of book keeping at the enterprise to taxation requests.
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A source: Pizhun Zoe Aleksandrovna. the ACCOUNT In the conditions of APPLICATION of VARIOUS SYSTEMS of the TAXATION of the ENTERPRISE. 2007

More on topic 1.2. Necessity of the organisation of separate book keeping at the enterprise at application of various systems of the taxation:

  1. 1.3. Adaptation of book keeping to taxation requests at a combination of systems of the taxation
  2. 3.3. Book keeping automation at application of the standard system of the taxation and system of the taxation in the form of the uniform tax to the made income
  3. З.1. The order of inclusion of rules of management separate book keeping in the registration policy of the enterprise, formation of the work plan for accounts
  4. 2.2. The model of separate book keeping of costs of a general purpose
  5. 3.2. The book keeping technique at combination of the standard system of the taxation and system of the taxation in the form of the uniform tax to the made income in sales efforts
  6. 2.1. The model of separate book keeping of the sums of the VAT presented by suppliers of the goods (works, services)
  7. FEATURES of the TAXATION And BOOK KEEPING of OPERATIONS of the FINANCE LEASE (LEASING) the Value-added tax (VAT)
  8. Pizhun Zoe Aleksandrovna. the ACCOUNT In the conditions of APPLICATION of VARIOUS SYSTEMS of the TAXATION of the ENTERPRISE, 2007
  9. 1.2.1. Legal regulation of leasing, feature of the taxation and book keeping of operations of a finance lease (leasing)
  10. 3.4. Formation of the accounting (financial) and tax reporting of the enterprise at combination of the standard system of the taxation and system of the taxation in the form of the uniform tax to the made income for separate kinds of activity
  11. 1.1. Systems of the taxation and the variants of their combination providing management of the separate account
  12. 1.1 Approaches to process of convergence of book keeping
  13. CHAPTER 1. THEORETICAL BASES ORGANIZATSIIUCHETA AT the ENTERPRISE In the conditions of PRIMENENIJARAZLICHNYH TAXATION SYSTEMS
  14. 2.4 Change of the contents of an estimation in modern book keeping