Budget debt: controversial issues of legal regulation and accounting. Budget debt: controversial issues of legal regulation and accounting Debt to the budget for income tax

AttentionAs representatives told reporters tax service By Altai region, a small debt to the budget, which was formed by of this taxpayer, is a penalty arising from late payment of tax. At the same time, according to the law, Federal Tax Service inspectors must complete the debt collection procedure before January 1, 2018, regardless of the amount.
Important By the way, it was not necessary to pay the commission until the debt was transferred for enforcement. The taxpayer could pay his penny for free in “ Personal account taxpayer" on the Federal Tax Service website.
However, the citizen himself did not even suspect about his debt of 1 kopeck until the decree came to him bailiffs about the opening enforcement proceedings. Info The organization has the right to dispose of accounts payable at its own discretion, but at the time of payment it is obliged to repay or return that part of the property to which the creditors have rights. In other words, accounts payable is defined both as a part of the property fully owned by the enterprise with the right of ownership to it, and as the debts of the enterprise to its creditors, who are authorized to claim or collect the debt from the specified part of the property.
Accrual sum of money transfers to various accounts are carried out by the company on a daily basis. Calculation procedure tax rates, the sources of payment for virtually all taxes are different.

They are determined by the relevant Instructions of the State Tax Service of Russia (STSS). Accounting for settlements with the budget various types taxes are maintained on account 68 “Settlements with the budget”.

For the loan, the account corresponds with the following positions:

• 08 - investments in non-current assets (funds);
• 10 - materials;
• 11 - animals being fattened and raised;
• 15 - purchase (procurement) of material assets;
• 20 (23) - main (auxiliary) production;
• 26 - expenses for general economic needs;
• 29 - service industries;
• 41 - goods;
• 44 - sales expenses;
• 51 (52) - current (currency) account;
• 55 - special bank account;
• 70 (75) - settlements with employees for wages(with the founders according to the income paid to them);
• 90 - sales;
• 91 - other income and expenses;
• 98 - future income;
• 99 - profit and loss.

Payment of taxes and fees is reflected in active-passive account No. 68.

Credit debt obligations of the enterprise to the budget

Accounting for settlements with the budget for value added tax 1) on the sale of goods (work, services) in the territory Russian Federation, including the sale of pledged items and the transfer of goods (results of work performed, provision of services) under an agreement on the provision of compensation or novation, as well as on the transfer of property rights; 2) for the transfer of goods on the territory of the Russian Federation (performance of work, provision of services) for own needs, expenses for which are not deductible (including through depreciation deductions) when calculating corporate income tax; VAT payers budgetary institutions are only when they are engaged entrepreneurial activity. Input VAT account The amount of VAT for transfer to the budget can be reduced by the amount of tax accepted for offset.

In particular, this should be done if the cash expense was previously made by an institution in the status of recipient budget funds(before changing type) due to limits budget obligations or budgetary allocations. Debt to the budget account Location debt to the budget 68 Section 5 of the Balance Sheet, form 1, line code 626. The amount on line 626 is equal to the balance on accounts 68 and 69 in terms of the Unified Social Tax.

To account for accounts receivable, accounts are provided in the section Financial assets State institutions after 01/01/2012 are obliged to pay the established amounts to the budget. 19.3 10 7 Transferred from the current account to pay off debts to the budget 66 51 8 Finished products arrived at the warehouse from production 43 20 9 Repaid from the current account.

Arrears of payments to the budget account

Other creditors” (line 625) shows the organization’s debt for settlements, data on which is not reflected in other items of the “Accounts payable” group. Reflecting debts on the balance sheet But the matter does not end with mutual confirmation of the amount of debt. It is important to correctly reflect debt on the balance sheet. Especially during periods of non-payment. Accounts receivable are the debt of buyers, customers, borrowers, accountable persons, etc. that the organization plans to receive. In addition, accounts receivable also include the amount of advances issued to suppliers and contractors. The basis for the formation of the accounts receivable indicator is the separate reflection of data on long-term and short-term debt. Accounts receivable in budget accounting Demand collection of overdue accounts receivable, possibly within deadline statute of limitations.

To account for it, account 19 is used, which summarizes information on the amount of VAT on purchased values ​​issued by suppliers. This account is quite interesting. On the one hand, it can be considered as receivables, because it is used in settlements with suppliers to separate total cost goods received, works/services accepted, VAT amount to be reimbursed.

Line 1520 balance sheet- Accounts payable This line of the form reflects the amount of the company's accounts payable, which was formed as of December 31, 2015. In this case, line 1520 includes debts whose repayment period is equal to or less than 12 months.
If the repayment period of the debt exceeds 12 months, then its amount is indicated as part of long-term liabilities on line 1450 “Other obligations”.

This expense item reflects debt for all types of payments to the budget (VAT, income tax, property tax, personal income tax, etc.).

For each tax that must be paid to the budget, open a separate sub-account for account 68 “Calculations for taxes and fees”. Reflect the accrual of taxes in the credit of the subaccounts of account 68, and the payment of taxes to the budget or reduction of this obligation on another basis - in the debit of the corresponding subaccounts.

To reflect debt on taxes and fees in the balance sheet, use the credit balance on account 68, not repaid as of the reporting date.

How to calculate income tax

Reflection of income tax in accounting occurs in two stages. First, the accountant must calculate the “tax on accounting profit”, and then adjust it so that you get the tax amount reflected in tax return.

“Tax on accounting profit (loss)” is called a conditional income tax expense (income). It is calculated using the formula.

Formula for calculating conditional income tax expense (income)

At the end of the reporting period, the accountant needs to make the following entry:

Debit 99, subaccount “Conditional income tax expense (income)”   Credit 68, subaccount “Calculations for income tax”
- a contingent income tax expense has been accrued

Debit 68, subaccount “Calculations for income tax” Credit 99, subaccount “Conditional expense (income) for income tax”
- conditional income for income tax has been accrued.

In PBU 18/02, the income tax payable to the budget is called “current income tax”. It is reflected in the income tax return. The relationship between the current income tax and the conditional income tax expense (income) is reflected by the formula.

Formula for calculating current income tax

If the current income tax turns out to be negative, then it is taken equal to zero.

EXAMPLE 1. HOW TO CALCULATE INCOME TAX

The accounting profit of JSC Aktiv for the fourth quarter of the reporting year amounted to 1,000,000 rubles.

The following occurred during the quarter:

Entertainment expenses exceeded the permissible standard by 4,000 rubles;

Depreciation charges in accounting amounted to 7,000 rubles, of which only 4,000 rubles. taken into account for tax purposes;

Dividends accrued but not received from equity participation V foreign company– 8000 rub.

How the differences are formed is shown in the table:

Let us remind you: dividends received from foreign organizations, are subject to income tax at a rate of 0 or 13% (clause 3 of Article 284 of the Tax Code of the Russian Federation). Dividends are recognized as non-operating income on the date of receipt Money to the organization's bank account. We will assume that a rate of 13% is applied to dividends, and all other income of “Active” is taxed at a rate of 20%.

The Aktiva accountant will make the following entries:

Debit 99, subaccount “Conditional income tax expense (income)”   Credit 68
- 199,440 rub. ((1,000,000 rub. – 8,000 rub.) × 20% + + 8,000 rub. × 13%) – a conditional income tax expense has been accrued;

Debit 99, subaccount “Permanent tax liability»   Credit 68
- 800 rub. (RUB 4,000 × 20%) – a permanent tax liability is reflected (the conditional income tax expense has been additionally accrued);

Debit 09   Credit 68
- 600 rub. (RUB 3,000 × 20%) – a deferred tax asset is reflected (the conditional income tax expense has been additionally accrued);

Debit 68   Credit 77
- 1040 rub. (RUB 8,000 × 13%) – a deferred tax liability is reflected (the contingent income tax expense is written off).

As a result, the current income tax will be 200 thousand rubles. (199,800 = 199,440 + 800 + 600 – 1040).

If your company does not apply PBU 18/02 (which should be reflected in its accounting policies), then tax is calculated based on the income tax return. In this case, the value current tax profit corresponds to the amount of calculated profit tax reflected in the declaration.

EXAMPLE 2. HOW TO RECORD INCOME TAX BASED ON A DECLARATION

The tax accounting of Passive JSC for 9 months of the reporting year reflects a loss, but at the end of the year a profit was formed in the amount of 25,700 rubles. The amount of calculated tax is reflected in the tax return. The Passiv accountant made the following entry on December 31:

Debit 99   Credit 68
- 5140 rub. (RUB 25,700 × 20%) – income tax is reflected based on the tax return.

When transferring tax to the budget, make the following entry:

Debit 68, subaccount “Calculations for income tax”   Credit 51
- the amount of income tax has been paid to the budget.

The operation of accrual of conditional income tax expense (income) is not reflected in tax accounting.

Read also: “For which companies will their income taxes be reduced?”

How to calculate VAT

VAT payable to the budget is accrued when certain business transactions. The accrual date is the earlier of two dates:

• the day on which goods (work, services, property rights) to the buyer;
• the day of receipt of payment (including partial) for upcoming deliveries of goods (work, services, property rights).

The company may not ship the goods, but transfer ownership of it to the buyer. According to the Tax Code, such a transfer is equated to a shipment. Therefore, once the item is shipped or title is transferred, you must assess the tax.

To calculate tax, use the following entries:

Debit 90-3   Credit 68, subaccount “VAT calculations”
- accrued VAT due from buyers for goods sold to them ( finished products, semi-finished products own production, work performed, services rendered);

- VAT accrued, due from buyers for fixed assets sold to them, intangible assets, materials, other property, the sale of which is not a normal activity for the organization;

Debit 91-2   Credit 68, subaccount “VAT calculations”
- VAT is accrued and is due to be received from customers for services rendered, the implementation of which is not a normal activity for the organization (for example, a one-time rental of fixed assets);

Debit 91-2   Credit 68, subaccount “VAT calculations”
- VAT is charged on the transfer of property rights;

Debit 19   Credit 68, subaccount “VAT calculations”
- VAT is charged for self-employed construction, for the import of goods, for VAT restoration at the time of transfer of property to authorized capital another company;

Debit 76   Credit 68, subaccount “VAT calculations”
- VAT is charged upon receipt of an advance payment (prepayment) from a buyer or customer;

Debit 60 (76)   Credit 68, subaccount “VAT calculations”
- VAT is withheld by the tax agent from the seller’s income.

Read also “VAT from 2018”

How to calculate other taxes and fees

Excise taxes, like VAT, are calculated in the debit of account 90 “Sales”:

Debit 90-4   Credit 68, subaccount “Calculations for excise duties”
- excise tax is charged.

A number of taxes are accrued in the debit of account 91 “Other income and expenses”. These taxes include:

a) property tax:

Debit 91-2   Credit 68, subaccount “Calculations for property tax”
- property tax is assessed;

b) state fee for participation in legal proceedings, registration or notarial actions:

Debit 91-2   Credit 68, subaccount “Calculations for state duty”
- state duty has been charged;

c) transport tax:

Debit 91   Credit 68, subaccount “Calculations for transport tax”
- transport tax is charged;

d) land tax:

Debit 91   Credit 68, subaccount “Calculations for land tax”
- land tax accrued.

The choice in favor of account 91 is explained by the fact that the above taxes are assessed regardless of the conduct of ordinary activities.

Amounts trade tax paid (to be paid) by the organization form its expenses for common types activities, which, in particular, include expenses associated with the sale of goods (letter of the Ministry of Finance of Russia dated July 24, 2015 No. 07-01-06/42799):

Debit 44   Credit 68, subaccount “Calculations for trading fees”
- trading fee has been charged.

“Resource” taxes and fees are accrued as a debit to the production cost accounts:

a) mineral extraction tax:

Debit 20 (23, 25, 29)   Credit 68, subaccount “Calculations for mineral extraction tax”
- mineral extraction tax has been assessed;

b) fee for the use of objects of aquatic biological resources:

Debit 20 (23, 25, 29)   Credit 68, subaccount “Calculations for fees for the use of objects of aquatic biological resources”
- a fee has been charged for the use of objects of aquatic biological resources.

There are taxes that apply to the financial results of the company. Such taxes are accrued in correspondence with account 99 “Profits and losses”:

Debit 99   Credit 68, subaccount “Calculations for gambling business tax”
- tax on gambling business has been assessed;

Debit 99   Credit 68, subaccount “ Single tax on imputed income"
-tax accrued on activities subject to UTII.

note

Pollution charges environment, customs duties do not include taxes and fees.

IN economic activity There are many issues that arise in an enterprise that lead to the formation of debt. However, it is not always negative. For example, in cases where organizations must ( accounts receivable) there is nothing wrong if she is not hopeless.

It is much more unpleasant when the company itself owes. But here, too, there are nuances: for example, debts to the budget are assessed as accounts payable, but are not in the direct, common sense of debt until their payment is due.

Let's consider the components of this debt and the procedure for accounting for it.

The concept of accounts payable in the budget and its reflection in accounting

Accounts payable are liabilities (debts) legal entity before other business entities, credit institutions, budget and off-budget funds.

It is reflected in the liabilities of the balance sheet on line 1520 and includes calculations:

1. With buyers;
2. With suppliers;
3. With a budget;
4. With extra-budgetary funds (for various types of social insurance);
5. With employees on wages;
6. With founders and participants (for payment of dividends, interest and other income);
7. With accountable persons;
8. With creditors and debtors for other debts (for example, for advances received under contracts).

Accounts payable to the budget include obligations for taxes and fees. In this case, it can be either a current payment or a payment deadline for which has not yet arrived. how to write off accounts payable.

To reflect the situation with the payment of taxes and fees, active-passive account No. 68 is used. His loan takes into account the amount of taxes and fees accrued and indicated in the declarations (“debts” to the budget). For example, posting Debit 99 Credit 68 (hereinafter referred to as D and K, respectively) means that income tax has been accrued. A D 70 K 68 - personal income tax (NDFL).

The debit of the account reflects taxes and fees paid (debt repayment). In particular, posting D 68 K 51 means payment of any tax on current account enterprises.

• Credit balance based on results reporting period means the presence of debt of a legal entity on taxes and fees.
• Debit- indicates budget debts to the enterprise (company) or - overpayment of tax payments.

How to pay off debt - correspondence of invoices and postings

For more detailed accounting, this account is divided into subaccounts for specific taxes. Penalties and fines for non-payment are also taken into account here.

In this case, there is no difference whether the organization pays taxes for itself or acts as a tax agent (for example, transfers personal income tax for its employees). Any payables for tax payments are reflected in this account.

This account corresponds by debit with the following accounts:

• 19 — VAT on purchased valuable goods;
• 50 - cash register;
• 55 - special bank account;
• 66 (67) - calculations for loans and credits (short- and long-term).

For the loan, the account corresponds with the following positions:

• 08 - investments in non-current assets (funds);
• 10 - materials;
• 11 - animals being fattened and raised;
• 15 - purchase (procurement) of material assets;
• 20 (23) - main (auxiliary) production;
• 26 - expenses for general economic needs;
• 29 - service industries;
• 41 - goods;
• 44 - sales expenses;
• 51 (52) - current (currency) account;
• 55 - special bank account;
• 70 (75) - settlements with employees for wages (with founders for income paid to them);
• 90 - sales;
• 91 - other income and expenses;
• 98 - future income;
• 99 - profit and loss.

Payment of taxes and fees is reflected in active-passive account No. 68.

Accounting for individual taxes and fees

Let us consider (without specifying details and all possible cases) the main entries used in accounting for transactions related to the calculation of taxes and their payment to the budget.

Federal taxes

• Income tax. It is paid from profit, accrued on its amount and the amount of other income, therefore accounts 99, 91 are used.

• Personal income tax. It is paid from the income of employees, therefore it corresponds to the account 70.

Other taxes and fees

• Property tax. It is paid from pre-tax profits. Therefore, it is taken into account “in conjunction” with a score of 91.

• State duty. It is transferred to the budget for various operations, for example, for registering ownership of fixed assets, considering a case in arbitration court, notarial actions. This “creditor” is also accounted for on account 68, in “link” with accounts 91 (duty in court, for notarization) and 08 (for the purchase non-current assets in the form of a certificate of ownership).

• Sanctions for incomplete or untimely transfer taxes.

Thus, the main points on such a phenomenon as accounts payable for taxes and fees are considered.

In conclusion, it should be noted that when acknowledging, claiming or paying any debt, whether payable or receivable, to legal or individuals, it is very important to carefully take it into account and correct design documentation. And this is a matter for lawyers and financiers.

Happy cooperation!