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THE CONCLUSION


In chapter 1 necessity of statement of separate book keeping at the enterprises combining OPSNO and system of the taxation in the form of ENVD is defined. Such enterprises are obliged to conduct book keeping and to make the accounting (financial) reporting.
As NK the Russian Federation defines necessity of management the tax account, before the enterprise there is a question of a choice of a variant of its organisation: first, tax and book keeping can be conducted in parallel, nezavi-simo from each other; secondly, the tax account can be constructed on accounting figureses. Thus forms of registers of book keeping provide the indicators necessary for account of tax base under taxes, paid by the enterprise. As a result of the carried out research by the author the conclusion is drawn, that the second variant of the organisation of the tax account is the optimal. Studying of the domestic and foreign economic literature and experience of the practical organisation nalogo-vogo the account has allowed the author to construct the registration model, allowing to build in it an accounting system.
The offered variant allows to lower labour input of registration process, saving it informativnost, reliability and reliability.
Introduction of the adapted registration model in conditions sovmeshcheny OPSNO and ENVD in dissertational research is offered for conducting stage by stage:
Stage. The assertion of positions of a registration policy of the enterprise, lips-navlivajushchej of the rule of the account of assets, obligations, their movements, incomes and costs.
Stage. Working out of the work plan for accounts and system of construction of the separate account on an abacus of book keeping with use of analytical accounts of the second order (subaccounts).
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Stage. Data processing of primary registration documents and formation of registers of analytical accounting, on the indicators concerning nepo-sredstvenno to each kind of activity and indicators which cannot be carried to this or that kind of activity and which demand distribution directly.
Stage. Formation of the general forms-registers of the synthetic accounting and tax account, allowing to generate the accounting (financial) and tax reporting.
The offered model completely will satisfy inquiries of users of the information both regarding accounting, and regarding the tax account.
In the second chapter on the basis of the considered experience of construction of the separate account of the sums of the VAT presented by suppliers of the goods (works, services), general purpose costs, and also organisation property recommendations are produced and models of distribution of indicators of the account are presented I me-wait activity kinds in which relation are applied OPSNO and system of the taxation in the form of ENVD. The author offers additional criteria of distribution of indicators of the account, for formation of separate taxable bases.
In dissertational research the registration model to conflict-division of the VAT on the acquired goods (to works, services) a general purpose is developed.
One of most complicated questions is the organisation of the separate account of the sums of the VAT, on the acquired materials and the goods, in otnoshe-nii which there is an uncertainty of a direction further races-hodovanija (at activity on ENVD or OPSNO), carried in direct costs in process of their use. The author offers model rasprede-lenija «the entering VAT» on a prevailing gain and is defined ekonomi-cheskaja validity of use of the given model at formation me -
191 todiki the VAT account on the acquired materials and the goods carried to direct costs.
The given model is based on account of a gain prevailing for last 12 months on the activity transferred on ENVD or taxed with taxes on OPSNO.
On the basis of positions of a registration policy, predpri-jatie accepts to a deduction at accounts with the budget or includes in cost of the acquired materials or the VAT goods, depending on the calculated share of a gain by each kind of activity.
Detailed studying of requests of the legislation, explanations of Mines-fina of the Russian Federation, Federal tax service, and recommendations of experts - experts and the auditors, costs of a general purpose concerning the separate account, the registration model of their distribution is constructed.
For increase of reliability of the account and formation of tax bases under the tax to an added value, the profit tax of the organisations, the tax to property of the organisations, the uniform social tax, the uniform tax to the made income, the author in addition to legislatively certain offers to use as base new criteria for allocated accounting ratioes: the area of object of the real estate, used in this or that kind of activity, number of workers zadejst-vovannyh it is direct in the activity taxed with taxes on OPSNO and in activity, transferred on ENVD, car run, the PETROLEUM PRODUCTS cost at use of a means of transport in various kinds of activity and economic validity of application indicated krite-riev is defined.
In the third chapter the book keeping technique at the enterprise combining OPSNO and system of the taxation in the form of ENVD, on sales efforts example is presented.
Experience studying on formation of a registration policy of the investigated enterprises testifies, that them, all aspects of the separate account do not reveal in full. Considering imperfection of a registration policy of the enterprises, the author it is offered to enter separate concretising on -
192 lozhenija, concerning the separate account at a combination of considered systems of the taxation.
Proceeding from positions of a registration policy, the adapted work plan for accounts of the enterprise which are carrying out wholesale and retail trade is developed, allowing to conduct the separate account by activity kinds.
On the basis of the recommended work plan for accounts the system of the interconnected registers of the account on distribution of indicators by activity kinds, and also accounting inquiries corresponding to them is developed and offered to introduction.
The offered technique of the account is not narrowly directed and is applicable not only in sales efforts. It can be used at management the activity connected with rendering of services, transferred to system of the taxation in the form of the uniform tax to the made income, such as personal services, services of public catering, service in carriage passa-fats and consignments, services in repair, maintenance service and a sink av-totransportnyh means, service in distribution and placing of naruzh th advertising, etc. if thus the enterprise conducts activity taxed with taxes on the standard system of the taxation.
Research of questions of automation of separate book keeping at a combination of considered systems of the taxation and the analysis of features of drawing up of the accounting and tax reporting, predosta-twisted to the author possibility to formulate a number of practical offers.
The technique of the separate account developed and adapted for practice has allowed to allocate system of specific basic data which are taken as a principle changes of the program of automation of management the separate account of the activity transferred on ENVD and the activity taxed on-broad gulls on OPSNO. The author suggests to add directories, having included in them the following information:
- About the enterprise, kinds of the activity, applied tax rezhi ow, including features of formation of tax base on separate on-broad gulls;
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The adapted work plan for accounts allowing separately to consider indicators in a cut of kinds of activity and to allocate those from them which concern enterprise activity as a whole;
About positions of a registration policy of the organisation, in particular: to the tonic-njaemyh an accounting abacus; features of structure of each account within the limits of the separate account; to the scheme of construction of the correspondence with other abacus of the account; criteria of distribution of accounting ratioes;
About an accounting period with reference to distribution accounting while-zatelej (month or quarter);
About structure of the basic production assets and their appointment, use indicators;
About structure of staff of the enterprise, number of workers, payment systems.
At formation of data of the account input of indicators it is recommended a wasp-shchestvljat with simultaneous filling of the basic documents, corresponding registration registers and formation of the correspondence of accounts on economic operations. In parallel on the basis of the entered information accounting inquiries-accounts by each criterion necessary for construction of the separate account are formed.
For the purpose of the further detailed elaboration it is offered to add the balance sheet (the form № 1) both the report on profits and losses (the form № 2) the lines, allowing to open the information on property and financial re-zultatah by the kinds of activity transferred on ENVD and by those kinds of activity which results are subject to the taxation on OPSNO that will allow to strengthen the control of conformity of indicators of the accounting and tax reporting of the enterprise combining OPSNO and system of the taxation in the form of ENVD.
In particular, it is recommended to enter into the balance sheet of a line:
-121 «the Permanent assets used in activity, taxed with taxes on OPSNO»;
-122 «the Permanent assets used in activity, transferred on ENVD».
194 Similarly in the report on profits and losses it is necessary to open indicators on a gain:
Line 011 «the Gain from realisation of the goods (works, services) on deja-telnosti, taxed taxes on OPSNO»;
Line 012 «the Gain from realisation of the goods (works, services) on deja-telnosti, transferred on ENVD».
Also it is expedient to present the structured information on structure of costs, having allocated indicators in the lines:
021 «the Cost price of the goods, (works, services) on the activity taxed with taxes on OPSNO»,
022 «the Cost price of the goods, (works, services), on activity, pereve-dennoj on ENVD»,
031 «the Commercial costs concerning activity, taxed with taxes on OPSNO»,
032 «the Commercial costs concerning activity, pereve-dennoj on ENVD»,
041 «Obshchehozjajstvennye the costs concerning activity, about-lagaemoj taxes on OPSNO»,
042 «Obshchehozjajstvennye the costs concerning activity, pe-revedennoj on ENVD».
Similarly data about other incomes and costs reveal also.
Detailed elaboration of forms of the reporting increases them informativnost for all groups of users and by that strengthens control function of the account.
The carried out results of research, according to the author, are the certain contribution to development of the theory and practice of the account and can be applicable for the enterprises which are carrying out activity in the conditions of application of various systems of the taxation.
Following the results of the carried out research it is recommended to introduce to norms of the legislation, in the field of tax and the book keeping, the following positions, concerning account statements at the enterprises combining system of the taxation in the form of ENVD with OPSNO:
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To develop Position on book keeping for subjects of the small and average business, regulating management the separate account in the conditions of combination of the standard system of the taxation and system of nalogo-taxation in the form of ENVD, and also methodical instructions to it.
To introduce in NK the Russian Federation the changes, concerning the separate account at combination of system of the taxation in the form of ENVD with the standard system of the taxation, such, as:
- To provide possibility of application by the enterprise for the choice of the alternative economically reasonable criteria raspredele nija account indicators, under the relation to uniform criterion - a gain from rea lizatsii, provided by the tax legislation for today;
Into chapter 24 NK the Russian Federation «the Uniform social tax» to enter the positions, concerning distributions of the payments made concerning workers administrative and administrative personnel of the enterprises, combining system of the taxation in the form of ENVD with OPSNO for formation of tax base on ESN;
Into chapter 30 NK the Russian Federation «the Tax to property of the organisations» to enter requests to distribution of residual cost of the property used as in activity, transferred on ENVD, and in the activity taxed with taxes on OPSNO, included in tax base under the given tax, pre-delivering to the enterprises the right independently to choose the criteria of distribution of residual cost of permanent assets of a general purpose most economically reasonable from their point of view, and also periodicity of races-couples of the given indicators.
3. To confirm for the organisations combining system nalogooblozhe nija in the form of ENVD with OPSNO developed forms of accounts, allowing to supervise formation of forms of the tax reporting by the kinds of activity taxed with taxes on OPSNO and transferred on ENVD.
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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

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