Calculations for taxes and fees: accounting and reporting

Types of declarations:

• VAT return;
• tax return: income tax;
• personal income tax;
• transport tax;
• tax return: property tax;
• land tax;
• water tax;
• excise tax;
• mineral extraction tax (MET);
• tax return under the Unified Agricultural Tax (unified agricultural tax);
• imputed income (UTII).

Declarations are submitted for tax and reporting periods within the time limits established by the Tax Code.

Document preparation and coding rules

The title page is filled out by the responsible persons of the taxpayer . The section that is intended to be filled out by an employee of the territorial office of the fiscal service is left blank. To make it easier to check the declaration, some of the information is encoded with special symbols.

So, if the form is submitted for the first time, “0” is entered in the cell under the name of the declaration; if the form has already been corrected once, then “1” is entered in the same cell, and “2” the second time.

The reporting period is then coded as follows:

• 1st quarter "21";
• 6 months "31";
• 9 months "33";
• annual for 2021 “34”.

If a business entity calculates advance payments for income tax, then codes from 35 to 46 are entered in the cells. In this case, in the declaration for the 1st quarter, code 38 is entered in the same cells, and for 6 months - 39.

If a legal entity is liquidated or undergoes reorganization, then the number 50 is entered in the cell of the annual declaration.

The declaration is submitted even if the economic agent did not conduct business activities in the expired tax period. In this case, zero tax information is compiled. You can find out more about zero tax returns in our article.

The title page should also include the code of the territorial tax office . The name of the economic agent is written in the center, indicating its organizational and legal form of ownership (LLC, JSC, AOZT, individual entrepreneur).

The code of the main economic activity is entered below, based on OKVED 2. The new classifier of types of activities was approved by Rosstandart on January 31, 2014 by order No. 14-st.

BASIC

This abbreviation means the term “general taxation system”. Economic agents, not individual entrepreneurs, using such an accounting system, report on three types of taxes :

• Income tax at a rate of 20%.
• VAT at rates of 0,10,18%. Read more about VAT tax returns here.
• Property tax at a rate of 2.2%. You can find out about the property declaration here.

Individual entrepreneurs report to the territorial bodies of the Federal Tax Service on the following types of taxes:

1. Personal income tax, rate 13% for residents of the Russian Federation.
2. VAT, rates 0,10,18%.
3. Property tax at a rate of 2%.

The declaration must be submitted 4 times a year, quarterly, no later than the 25th day of the month following the reporting quarter. Read about how to properly submit a declaration here.

ATTENTION : For individual entrepreneurs, the personal income tax declaration form 3-NDFL is submitted once a year following the reporting period, no later than April 30. At the same time, individual entrepreneurs submit the 4-NDFL reporting form.

Read about how to prepare a tax return for individual entrepreneurs in this article, and you can learn about correctly filling out and submitting form 3-NDFL here.

UTII

This abbreviation means Unified Tax on Business. Filing a declaration is mandatory for individual entrepreneurs using this taxation system. This reporting form is submitted once a year.

In addition to financial indicators, this form of reporting includes::

• Amount of workers.
• The area of ​​occupied territory that is used to conduct business.
• Number of seats for cafes, restaurants, cinemas, canteens, etc.
• Number of trade objects and vehicles.

The reporting period for such a declaration is a quarter. The deadline is the 20th of the month following the reporting period.

The submitted document consists of 3 sections:

1. The calculated amount to be paid is the budget for all types of activities.
2. The calculated amount to be paid is the budget for individual types of activities.
3. The calculated amount payable to the budget for a specific tax period.

For more information about what this document is and how to fill it out, read our article.

Unified agricultural tax

Economic entities using the Unified Agricultural Tax tax system submit once a year. Unified agricultural tax means unified agricultural tax. The deadline is April 1 based on the results of your activities over the past year. The last day for filing a return for 2016 is March 31, 2021.

In case of liquidation, a separate declaration under the Unified Agricultural Tax is submitted to the tax authorities by the 26th day of the month following the month in which the economic agent notified the Federal Tax Service of the termination of its business activities.

The submitted reporting form consists of 3 sections on 4 pages. All details of the economic entity are indicated on the title page of the document :

1. Section 1 indicates the total amount of the calculated Unified Agricultural Tax, taking into account the advance payment.
2. Section 2 provides a breakdown of the calculation including the loss, if any.
3. Section 3 contains information about the property on the balance sheet of a legal entity.

PSN

The abbreviation PSN stands for patent taxation system. Entrepreneurs with the status of individuals conducting economic activities on the basis of an issued patent are exempted in accordance with Art. 346.52 of the Tax Code of the Russian Federation from the need to file a tax return.

simplified tax system

The abbreviation simplified taxation system means simplified taxation system . The declaration by economic agents using this form for reporting is submitted quarterly, before the 25th day of the month following the reporting period. This tax reporting form is submitted 3 times a year: April 25, July 25, October 25.

You can find out more about what the simplified tax system is here, and who has the right to submit such a declaration, read here.

Tax return according to the simplified tax system (KND-1151085)

Individual entrepreneurs are required to submit a tax return to the State Tax Inspectorate for the past calendar year with a deadline of April 30. For a certain period (for example, a quarter, half a year), reports are submitted by the 20th of the next month.

A tax return under the simplified system contains information: full name (including tax identification number) of the entrepreneur or name of the organization; taxable period; tax rate; OKVED code; OKATO; budget classification code (KBK); amount of insurance premiums. Provided by the State Tax Inspectorate in a single copy.

A simplified zero tax return, if there was no cash flow in the reporting period, is filled out as follows: title page; lines 001, 010, 020, 201; the rest is dashes. Rented quarterly.

Forms and types of financial statements

Accounting statements are a set of data reflecting the results of an enterprise’s activities for a specific period. Reporting is based on accounting data. The purpose of financial statements is to provide information to company owners, investors and government agencies. There are certain requirements for financial statements. You will learn more about them in the article “What requirements should accounting records satisfy?”

The following types of financial statements are distinguished:

• Statistical - for statistical authorities. Failure to submit it within the prescribed period threatens the company with a fine. Details are here.
• Managerial. Used by company management to control, manage and improve the efficiency of the enterprise. Specific accounting methods are used to prepare management reporting. We recommend our article “Management accounting in an enterprise - examples of Excel tables.”
• Directly financial statements as a system of data on the property and financial position of an enterprise and the results of economic activities for a period (month, quarter, year). A selection of materials in this section will tell you about it.

The order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n regulates the procedure for drawing up and forms of financial statements. In addition, when preparing reports, accountants rely on PBUs and regulations of Rosstat.

The forms of financial statements in 2021 are as follows:

• Balance sheet. Shows the size of the company's assets and liabilities.
• Income statement. Shows the company's income and expenses, as well as the final financial result (profit or loss).
• Statement of changes in equity. Characterizes the movement of capital of the company during the reporting period.
• Cash flow statement. Includes information about their sources and uses.
• Report on the intended use of funds. As a rule, it is filled out by non-profit organizations to provide information about contributions and other gratuitous receipts.

IMPORTANT! From 06/01/2019, new accounting forms are in effect in the wording approved by Order of the Ministry of Finance dated 04/19/2019 No. 61n.

The innovations are as follows:

1. In all forms, data must be indicated in thousands of rubles, because unit of measurement “million rubles” excluded.
2. Instead of OKVED, OKVED 2 should be used.
3. In the balance sheet, lines appeared to indicate information about whether the company is subject to mandatory audit, as well as about the company (IP) auditor and their details.
4. In the statement of financial results, the names of some lines have changed, and some lines have been completely excluded.
5. OKUD codes have been changed in some reports.

Read more about the changes here.

See also “Completing Forms 3, 4 and 6 of the Balance Sheet”.

Tax return for the sale of a car

The amount that the owner receives from the sale of a car is one of the components of income for individuals. Provided that documents on the initial acquisition of property are preserved, this amount can be deducted from the income received. You must pay tax on the balance according to the rate. Documents confirming the purchase may be: receipts; cash receipt orders; receipts for depositing cash into the bank into the seller’s account; a receipt confirming receipt of funds by the seller. A purchase and sale agreement, if it does not indicate the purchase amount, is not such a document.

It is important to know and comply with the laws and rules of civilized business: “Deadline for filing the 3rd personal income tax declaration”?: https://russtartups.ru/buhgalteriya-2/srok-podachi-deklaratsii-3-ndfl.html

Tax return when purchasing an apartment

Housing can be purchased either at once or through lending from financial institutions. In such cases, a loan and mortgage agreement is concluded.

The mortgage tax return contains the following information:

• passport and TIN of the owner,
• certificate 2-NDFL about income, including wages,
• contract of sale of an apartment,
• certificate for real estate on the secondary market,
• share participation agreement,
• acceptance certificate from the developer for real estate in a new building,
• seller's receipt or document confirming payment.

The tax office issues tax deductions in accordance with the following documents: payment slips confirming payment of expenses, including receipts for receipt orders; seller's receipt; bank statements on mortgage repayments; acts of purchase of materials and sales receipts; loan agreement.

Tax return when selling an apartment

The declaration is submitted before the first of May following the year in which the income from the sale of real estate was received.

Filling out a tax return for an individual takes into account the following points:

• if the sold apartment belonged to the owner for three or more years, the income is not taxed and the declaration is not submitted to the State Tax Inspectorate;
• if the apartment is sold for no more than one million Russian rubles, income tax is paid minus this amount;
• if income exceeds one million Russian rubles, the tax rate is 13%;
• if a share is sold, each co-owner fills out a declaration indicating the amount of income; It is necessary to distinguish between a share in property rights and a share allocated in kind.

In order to protect yourself and your business from unnecessary consequences and problems, it is important for every entrepreneur to know what is: “Personal Income Tax Calculation”?: https://russtartups.ru/buhgalteriya-2/raschet-ndfl.html

What do funds expect at the end of the year?

In addition to tax reporting (declarations for the year and the 4th quarter), employers are responsible for drawing up and submitting the following reports to the funds:

Tax return for individuals

Served in the following cases:

• filling out a tax return for an individual is provided in case of receiving income from the sale of property;
• tax residents of the Russian Federation who have not resided in the country for the last twelve months or 183 days; exception - military personnel serving and receiving income outside of Russia;
• individuals who received any income during the year, but did not pay taxes for various reasons;
• individuals who received winnings from a lottery, sweepstakes, casino or slot machines;
• heirs or legal successors of scientific works, literary works, etc.;
• individuals who received the fee;
• a gift tax return is filled out by persons who have received income from other individuals in cash or in kind;

however, if the gift is received from close relatives, no return is filed.

Tax return for single tax

According to Art. 346.19 of the Tax Code of the Russian Federation, a distinction should be made between the tax and reporting periods. In the first case, the period is the calendar year. In the second case: quarter (3 months), half-year (6 months), nine months.

“Simplers” transfer advance payments with a deadline of the 25th day of the month following the reporting period, in accordance with clause 7 of Article 346.19 of the Tax Code of the Russian Federation. There is no need to submit tax returns for reporting periods. The procedure for calculating tax depends on the object of taxation chosen by the organization or individual entrepreneur.

Based on the results of the past calendar year, the single tax is transferred to the budget with a deadline of March 31. Individual entrepreneurs are required to make payments with a deadline of April 30. The declaration is drawn up according to the standards approved by Order No. 58 of the Ministry of Finance of the Russian Federation dated June 22, 2009.

Accounting for insurance premiums

Insurance premiums from 01/01/2017 are administered by the tax authorities. The corresponding Chapter 34 was included in the Tax Code of the Russian Federation. However, these payments are not tax payments and are accounted for separately, as well as separately reflected in the financial statements.

Account 69 of the same name is intended for accounting for calculations of insurance premiums. Sub-accounts are opened for it in the context of types of social insurance and analytical accounting is organized for separate accounting of current payments for insurance premiums and penalties.

Tax return for UTII

UTII is a single tax on imputed income, a tax that is introduced at the municipal level and applies to certain areas of activity.

List of objects subject to UTII:

• domestic services;
• veterinary;
• maintenance; transport services, storage and washing;
• retail;
• public catering;
• outdoor advertising, including in vehicles;
• provision of housing for rent, hotel services;
• provision of land plots and places for trade for rent

The tax rate is about 15%.

Tax return for land tax

In accordance with the order of the Federal Tax Service of the Russian Federation dated October 28, 2011, the declaration is filled out by both organizations and individuals (IP) regarding land plots intended for business activities (for example, farming) and owned by the owners on the right of ownership, as well as on the right of permanent use. They are provided to the NI at the location of the given land plot.

Sections of the declaration:

• title page;
• Section 1: “The amount of land tax payable to the budget”; advance payments in line: 023, 025, 027;
• Section 2: “Calculation of the tax base and the amount of land tax.”

Tax return for civil servants

Based on clause 179.11 of Art.
179 of the Tax Code of the Russian Federation, civil servants are required to submit a tax return indicating their property status, income, expenses, and financial obligations. It is also necessary to provide complete information required by law about the income of family members. The declaration is submitted to the State Tax Service at the tax address of the taxpayer - place of residence. It should be taken into account that a taxpayer can have only one tax address at a time, in accordance with clause 45.1 of Art. 45 of the Tax Code of the Russian Federation.

A tax return can be submitted:

• personally;
• authorized person;
• sent by mail with a mandatory description of the attachment and subsequent notification;
• by email.

Making changes to the tax accounting procedure

Changes to accounting policies are permitted in the following cases:

• when legislation on taxes and fees changes: changes are made from the date of entry into force of new legislative norms;
• when changing the principles and methods of reflecting income and expenses, other economic facts at the initiative of the taxpayer: possible only from the beginning of a new tax period;
• emergence of new types of activities: changes are made from the moment work begins in new areas.

Changes are made by issuing an order (or other local regulatory act) by the head of the enterprise, which specifies new provisions and the reasons for which they are being introduced.

Tax return of an individual entrepreneur

Types of individual entrepreneur declarations

• the UTII declaration is submitted quarterly;
• tax return of individual entrepreneur USN;
• excise tax declaration;
• zero declaration is a common form of reporting when doing business;
• land tax declaration;
• transport tax declaration.

The legislation of the Russian Federation provides for the possibility of providing updated declarations with corrected information. Typically, the entrepreneur submits corrections on his own initiative. If the tax authorities determine that there are inaccuracies, an updated form will be provided upon request.

Educational information about the balance sheet is available here:

Learn how to correctly draw up an act of acceptance and transfer of material assets.

Declaration for obtaining a tax deduction

According to the legislation of the Russian Federation, taxpayers who have purchased real estate or are involved in construction are entitled to a tax deduction. Amounts intended to repay loans received from financial institutions of the Russian Federation are also taken into account,

The procedure for obtaining a tax deduction

STEP #1. You must obtain the appropriate forms from the tax office. STEP #2. All documents for the relevant property are prepared:

• certificate of ownership;
• contract of sale;
• Act of Handover;
• payment documents;
• documents confirming expenses;
• income certificate 2-NDFL;
• a pre-issued savings book on which deductions will be made.

STEP #3. Filling out the declaration (KND 115020):

• title page;
• Section 6: “The amount of tax that is subject to payment to the budget or refund”;
• Section 5: “Calculation of the total amount”;
• Section 1: “Calculation of the tax base at a rate of 13%”;
• Appendix A: “Income in the Russian Federation taxed at a rate of 13%”;
• Appendix K: “Calculation of standard and social deductions”;
• Appendix L: “Calculation of property deduction.”

If necessary, appendices “G” and “G” are additionally filled out: income from the sale of property, financial assistance from employers, gifts, prizes.

4. The next step is an application addressed to the management of MIFINS of the Russian Federation in your region, which sets out a request for a tax deduction.

5. Tax administration specialists carry out appropriate examination and verification. If the decision is positive, the taxpayer is notified in accordance with the established procedure. The funds are credited to the savings book provided in advance.

It is necessary to take into account that in order to extend the deduction procedure, a tax return is submitted annually to the State Tax Inspectorate: income tax refund.

Primary tax accounting documents and their features

Tax accounting involves the use of primary documentation.

Basically, the primary documents of tax accounting are the same documents as in accounting. A special place among the primary tax accounting documents is given to such documents as invoices, sales and purchase books. These documents are consolidated primary documents. This category also includes certificates of income of an individual, cards for individual accounting of the amount of accrued payments, etc.

Note 2

A characteristic feature of documents of this type (except for invoices) is that they are not displayed in the accounting account, but are only one of the indicators for calculating tax.

Tax return for education

If during the period of study the taxpayer worked, which can be confirmed by a 2-NDFL certificate, he has the right to a refund of training tax (a period of three years, since tax history is considered outdated in earlier periods).
In this case, a declaration is provided: tax deduction for education. To calculate the refund, the amount that was paid during the training period should be added and multiplied by 0.13. According to the taxpayer’s application and data from the 3-NDFL tax return, part of the tax paid to the budget is returned.

What does a tax deduction even mean? The taxpayer, according to the legislation of the Russian Federation, has the right to reduce taxable income (wages accrued during the calendar year) by the amount that was paid for his own training. However, it is worth considering that the size should not exceed 120,000.00 Russian rubles. If you paid for the education of several children, then the amount should not exceed 50,000.00 Russian rubles for each child. An educational institution must have the required accreditation and appropriate license. Otherwise, payments will not be made.

Updated tax return

What is this type of reporting? All goods that were imported during the reporting period. Unlike the general VAT return, the taxpayer fills out the form without a cumulative total. That is, only monthly data is taken into account.

In this regard, it is not always possible to correct inaccuracies in the tax return for the reporting periods following the current one. In order to correct incorrect information provided by the taxpayer, an amended tax return must be submitted within the time limits specified by the regulations of the Tax Code of the Russian Federation. For these purposes, there are special lines “Change in the tax base for previously imported goods.”

In what cases is an updated tax return provided?:

• If an error (error) is detected in the application of the VAT rate.
• If an error (error) is detected in determining the tax base, provided that the data for calculating VAT were known on the date of submission of the declaration.
• When exporting goods intended for sale from the territory of the Russian Federation within one month, with subsequent return.

If you provide an updated tax return, you must write a statement about the import/export of goods in which indirect taxes were paid.

It should be taken into account that when returning goods to the Russian Federation, the payer has every right not to provide an updated declaration, accepting the entire amount of tax paid as a deduction. However, an updated declaration must be provided in the event of returning goods, if the initial declaration has not yet been submitted to the Tax Inspectorate.

An updated tax return is not provided:

• If, after calculating VAT for a certain period of time on goods exported from the territory of the Russian Federation, expenses are known that increase the tax base for these items.
• In case imported goods from Russia are returned to the seller within the same month.
• In case of a change in the tax base due to fluctuations in exchange rates at the time of receipt of the goods before the payment deadline.

Tax return for property deduction

This type of deduction includes three components:

• In relation to the costs of building a new house or purchasing real estate on the territory of the Russian Federation (in any region), including land plots for development.
• In relation to the costs of repaying existing interest on target loans. It is worth considering that loans can be issued exclusively by Russian financial institutions, as well as individual entrepreneurs. These funds must be spent for their intended purpose - construction or purchase of housing.
• Expenses to repay existing interest on loans (loans) received for the purpose of refinancing for the purchase of housing (apartment, house) or land for development. Including the construction of a residential building. On-lending can be carried out exclusively by Russian financial institutions.

How can I get a property deduction? In case of acquisition or construction of a residential house (cottage), apartment or room, share, land plot for construction. The deduction is made solely in the amount of expenses that were incurred. However, it is worth considering that the amount should not exceed two million Russian rubles, not taking into account previously paid interest on current loans.

Preparation of financial statements

The preparation of reports based on the results of the period will proceed quickly if, during the entire reporting period, the facts of economic life at the enterprise were recorded correctly, on time and in full. Preparation of financial statements is the stage at which the accountant checks the correctness of the accounting of business transactions.

Let's look at how individual areas of accounting at an enterprise are reflected in the financial statements:

• Let's start with the balance sheet asset. This article will tell you how to reflect fixed assets on the balance sheet.
• When disclosing information about fixed assets, intangible assets and R&D, certain nuances arise. If you have property in account 08, you will find the article “On which line to show the balance of account 08 in the balance sheet?” useful.
• How the main production is reflected in the balance sheet, by what criteria direct and indirect costs are divided and how work in progress is taken into account, read in this article.
• The result of the enterprise's production activities is the finished product. In this publication, we explain the procedure for reflecting finished products in the balance sheet depending on accounting at actual or standard cost.
• Accountants may have questions about accounting for input VAT, as well as VAT as part of advances. We have prepared an article to help you: “How VAT is reflected in the balance sheet.”
• In what forms of financial statements is reflected the debt of the enterprise and by what rules it is reflected, read the article “Deciphering accounts receivable and payable - sample.”
• Before preparing financial statements, you need to conduct an inventory. How to do this, read here
• The final stage of preparation of financial statements is the reformation of the balance sheet. You will learn what this is from the publication “How and when to reform the balance sheet.”

After a thorough check of all areas of accounting, the accountant proceeds directly to the preparation of financial statements.