Accounting policy of the enterprise for usn. Usn accounting policy production and services download

The composition of the accounting policy

The concept of "accounting policy" (UP) is contained in Art. 8 of the Law "On Accounting" dated 06.12.2011 No. 402-FZ and PBU 1/2008 "Accounting policy of the organization" (approved by order of the Ministry of Finance dated 06.10.2008 No. 106n).

The UP form is not regulated, and therefore the set of accounting rules can be drawn up in two ways:

• an order, in the body of which all the rules for keeping records will be set forth;
• accounting policy as an independent document, which is an appendix to the order for its approval.

UP can be in full or simplified version (intended for small businesses, for example, accounting policy for STS-income). The composition of the UP, that is, the items that must be present in both the full and the simplified document:

• General Provisions. Legislative and accounting documents. General directions of the organization.
• Organization accounting(BU): indicate the basic principles of accounting, the organization of the accounting service, the procedure for document flow, etc.
• UP for tax purposes: the taxation system used by the organization and all the accounting features associated with it are indicated.

UE may also contain separate attachments with sample documents of the organization, a list of used accounts, etc.

Procedure for approving and changing accounting policies

The accounting policy is Chief Accountant, and approved by the head. If it comes about an organization that is already carrying out activities, then it is necessary to adopt the UP for the next year before December 31 current year.

There is no need to re-approve the TO every year unless there have been any changes. But you can do this by prescribing such a requirement in the current UP.

If the organization has just been created, it must issue and approve the UP before the first reporting, but no later than 90 calendar days from the date of state registration.

Changes to the already approved UP are made in several cases. But whenever there are changes, they will come into force only from the new reporting year, unless the changes that have occurred require otherwise (clause 12 PBU 1/2008) and are not related to the fact that:

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• the legislation of the Russian Federation has changed;
• the organization intends to use new ways of maintaining accounting;
• the main activity of the organization has changed.

Organizations with common system accounting, all changes associated with the change in the UP are made retrospectively. But for organizations using simplified accounting and accounting, there is a nuance. They can reflect in the BU the consequences of changing the CI prospectively, unless otherwise required by legislation (clause 15 PBU 1/2008).

Accounting policy for LLC on STS "income" - sample

Let us consider, using the example of LLC Nadezhda, registered on 10.01.2018, how the accounting policy for 2018 should look like with simplified taxation system income. Our UP will be like an appendix to the order for its approval.

First, we will draw up an order approving the accounting policy.

The UP for entrepreneurs will not contain an application with the UP for accounting. In all other respects, it will be the same.

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For organizations using the simplified taxation system, the UP can be approved in a simplified version in any of two ways: the UP for BU and NU is in the body of the order for its approval or is an appendix to this order. Pay attention to the method of making changes to the UP and to the accounting itself after these changes - the simplified version differs from the usual accounting.

Also note that the failure to draw up the UP or inconsistency of the UE accounting when checked by the tax authorities will most likely be interpreted as a gross violation of accounting, which may entail the imposition of fines (Article 120 of the Tax Code of the Russian Federation, Article 15.11 of the Administrative Code of the Russian Federation).

Limited Liability Company "Alpha"

ORDER No. 125
on the approval of accounting policies for tax purposes

Accounting policies for tax purposes

1. Maintaining tax accounting assigned to the accounting department headed by the chief accountant.

2. To calculate the single tax, use the object of taxation in the form of income.

Basis: Article 346.14 of the Tax RF Code.

3. Tax base for single tax is determined according to the data of the book of accounting of income and expenses.

In this case, income in the form of property received under targeted financing, in the ledger of income and expenses are not reflected. Accounting for targeted funding and expenses paid from these funds is carried out in the accounting registers using the appropriate analytical indicators on the accounting accounts.

Grounds: Article 346.24, subparagraph 1 of paragraph 1.1 of Article 346.15, paragraph 2 of Article 251 Tax Code RF, letter of the Ministry of Finance of Russia dated May 16, 2011 No. 03-11-06 / 2/77.

4. Keep the book of income and expenses automatically using the standard version "1C: Simplified taxation system".

Grounds: article 346.24 of the Tax Code of the Russian Federation, clause 1.4 of the Procedure approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.

5. Make entries in the book of income and expenses on the basis of primary documents for each business transaction.

Grounds: clause 1.1 of the Procedure approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n, part 2 of article 9 of the Law dated December 6, 2011 No. 402-FZ.

6. Income and expenses from property revaluation in the form currency values and claims (obligations), the value of which is expressed in foreign currency are not taken into account.

Grounds: paragraph 5 of Article 346.17 of the Tax Code of the Russian Federation.

7. The amount of tax (advance payment) is reduced by the amount of contributions for compulsory pension (social, health) insurance and compulsory social insurance from accidents at work, as well as the amount of contributions under the relevant agreements for voluntary personal insurance in favor of employees, calculated (reflected in the declarations) and paid during the reporting (tax) period.

Grounds: Clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation.

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ACCOUNTING POLICIES

Development of the accounting policy of the enterprise for the purposes of accounting and tax accounting.

Determination of accounting information processing technology;
Choice of tax accounting methodology;
Choosing from the options provided by law that are most suitable for a particular enterprise:

the moment of determining the proceeds from sales for the purposes of calculating VAT;
methods of calculating depreciation of fixed assets and intangible assets;
ways and methods of accounting and calculating the cost of inventories;
creation of reserves for the repair of fixed assets, for payment annual leave, doubtful debts etc.
organizations, if necessary, in accordance with the requirements of the legislation of separate accounting;

Approval of the method for calculating work in progress;
Approval of the working chart of accounts;
Development and approval of internal documents primary accounting(in case of impossibility of application
standard forms for the needs of the enterprise);
Development and approval of the document flow schedule.
Development and approval of tax accounting registers
Etc.

System development and implementation internal control,
operational and management accounting,
development of a workflow scheme and setting up "turnkey" accounting.

Determination of accounting tasks necessary for the enterprise.
Development of an optimal information processing system.
Selection of the required software.
Determination of the scope of work for each metering area.
Establishment of forms of primary documents used, methods of their processing and storage.
Calculation of the number and determination of the required qualifications of accounting workers.
Determination of the duties of employees, their official powers and responsibilities.
Development of a system of in-house accounting standards up to each workplace.
Development and implementation of operational and management accounting systems.

Accounting policy structure

The policy can be directed towards accounting or tax purposes.

Accounting policy for accounting purposes look like this:
• accounting policies;
• material and production resources;
• intangible assets of the enterprise;
• accounting methodology;
• company expenses;
• interest on loans;
• events after the reporting date;
• reporting forms.

Accounting policy for tax purposes comprises:
• the amount of taxes on the profits of a legal entity;
• the amount of VAT;
• the cost of insurance premiums.

A sample accounting policy for the simplified tax system for 2018 (income minus expenses

Order No. __

"___" _________________ 2018

I ORDER:

2. Maintain accounting in 2017 using the Chart of Accounts for financial accounting. economic activity organizations and Instructions for its application, approved by Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n.

3. Keep the book of income and expenses automatically using the standard version "1C: Simplified taxation system". Grounds: article 346.24 of the Tax Code of the Russian Federation, clause 1.4 of the Procedure approved by order of the Ministry of Finance of Russia dated December 31, 2008 No. 154n.

4. Make entries in the book of income and expenses on the basis of primary documents for each business transaction. Grounds: clause 1.1 of the Procedure approved by order of the Ministry of Finance of Russia dated December 31, 2008 No. 154n, part 2 of article 9 of the Law dated December 6, 2011 No. 402-FZ.

5. Maintain accounting in 2018 using specialized accounting software"1C: Simplified taxation system" in the journal-order form in in electronic format... Analytical and synthetic accounting registers shall be processed automatically (Article 10 of Law No. 129-FZ). Store accounting documents at the enterprise in electronic form, ensuring their protection.
Approve as primary accounting documents drawn up on hard copy and (or) in the form electronic document signed electronic signature:
1) generated by specialized accounting computer program ______________________________________
2) independently developed by an official who is entrusted with the maintenance of accounting

6. Responsibility for the organization and state of accounting at the enterprise shall be assigned to the head of LLC "____________"

7. Accounting of the organization LLC "_____________" is carried out by the head personally

8. Apply the object of taxation in the form of the difference between the income and expenses of the organization. Grounds: article 346.14 of the Tax Code of the Russian Federation.

Accounting for depreciable property

9. For the purpose of calculating the single tax, the main asset is property used as a means of labor for the production of goods (performance of work, provision of services) or for the management of an organization, with an initial value of more than 40,000 rubles. and the term useful use more than 12 months. Grounds: paragraph 4 of Article 346.16, paragraph 1 of Article 257, paragraph 1 of Article 256 of the Tax Code of the Russian Federation.

10. To determine the value of a fixed asset, accounting data for account 01 "Fixed assets" about original cost object. Grounds: subparagraph 3 of paragraph 3 of article 346.16 of the Tax Code of the Russian Federation, part 1 of article 2 and part 1 of article 6 of the Law of December 6, 2011 No. 402-FZ.

11. Subject to payment, the initial cost of the fixed asset, as well as the costs of its additional equipment (reconstruction, modernization and technical re-equipment) are reflected in the income and expense book in equal shares starting from the quarter in which the paid fixed asset was put into operation until the end of the year. When calculating the share, the value of partially paid fixed assets is taken into account in the amount of the partial payment. Grounds: subparagraph 3 of paragraph 3 of Article 346.16, subparagraph 4 of paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation.

12. The share of the value of a fixed asset (intangible asset) acquired during the period of application of the simplified tax system, subject to recognition in reporting period, is determined by dividing the initial cost by the number of quarters remaining until the end of the year, including the quarter in which all the conditions for writing off the cost of the object to expenses are met. If a partially paid fixed asset is put into operation, then the share of its value recognized in the current quarters and the quarters remaining until the end of the year is determined by dividing the amount of the partial payment for the quarter by the number of quarters remaining until the end of the year, including the quarter in which the partial payment was made. commissioned facility. Grounds: subparagraph 3 of paragraph 3 of Article 346.16, subparagraph 4 of paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation.

13. Material costs include the purchase price of materials, costs of commissions to intermediaries, import customs duties and taxes, transportation costs, as well as costs of information and consulting services related to the purchase of materials. Amounts of value added tax paid to suppliers when purchasing inventories are reflected in the ledger of income and expenses as a separate line at the time the materials are recognized as expenses. Grounds: subparagraph 5 of paragraph 1, paragraph 2 of paragraph 2 of Article 346.16, paragraph 2 of Article 254, subparagraph 8 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation.

14. Material costs are recognized as costs as paid. Wherein material costs adjusted for the cost of materials not used in commercial activities... The adjustment is reflected by a negative entry in the income and expense ledger at the last date of the quarter. The inventory valuation method is used to determine the amount of the adjustment. Grounds: paragraph 2 of Article 346.16, paragraph 1 of Article 252, paragraph 8 of Article 254 of the Tax Code of the Russian Federation.

15. The cost of goods purchased for further sale is determined based on the purchase price under the contract (reduced by the amount of VAT charged by the supplier of goods). Transportation and procurement costs are accounted for as costs associated with the purchase of goods, on an independent basis, separately from the cost of goods. Grounds: subparagraphs 8, 23 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation.

16. The cost of goods purchased for resale is expensed as the goods are sold. Assessment of all sold goods carried out according to the average cost method. Grounds: subparagraph 23 of paragraph 1 of Article 346.16, subparagraph 2 of paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation.

17. Amounts of value added tax claimed on goods purchased for resale are included in expenses as the goods are sold. In this case, the amount of VAT is reflected in the book of income and expenses as a separate line. Grounds: subparagraphs 8 and 23 of paragraph 1 of Article 346.16, subparagraph 2 of paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated December 2, 2009 No. 03-11-06 / 2/256.

18. Expenses related to the purchase of goods, including the cost of servicing and transportation of goods, are included in the cost of the actual payment. Grounds: subparagraph 23 of paragraph 1 of Article 346.16, paragraph 6 of subparagraph 2 of paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated September 8, 2011 No. 03-11-06 / 2/124.

19. An entry in the income and expense book on the recognition of materials as part of costs is carried out on the basis of a payment order (or other document confirming the payment of materials or expenses associated with their purchase). An entry in the ledger of income and expenses on the recognition of goods as part of costs is carried out on the basis of an invoice for the release of goods to the buyer. Grounds: subparagraph 1 of paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated January 18, 2010 No. 03-11-11 / 03, paragraph 1.1 of the Procedure approved by order of the Ministry of Finance of Russia dated December 31, 2008 No. 154n.

Cost accounting

20. The costs of selling goods purchased for resale include the costs of storing and transporting goods to the buyer, as well as costs of servicing the goods, including the cost of renting and maintaining retail buildings and premises, advertising costs and remuneration of intermediaries selling goods. Expenses for the sale of goods are included in costs after the actual payment. Grounds: subparagraph 23 of paragraph 1 of article 346.16, paragraph 6 of subparagraph 2 of paragraph 2 of article 346.17 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated April 15, 2010 No. 03-11-06 / 2/59.

21. The amount of expenses (excluding expenses for fuels and lubricants), taken into account when calculating the single tax within the limits, is calculated on a quarterly cumulative basis based on the paid expenses of the reporting (tax) period. An entry on the adjustment of standardized costs is entered into the income and expense book after the corresponding calculation at the end of the reporting period. Grounds: paragraph 2 of article 346.16, paragraph 5 of article 346.18, article 346.19 of the Tax Code of the Russian Federation.

22. Interest on borrowed funds included in expenses within the refinancing rate of the Central Bank of the Russian Federation, increased by 1.1 times, for ruble liabilities and 15 percent per annum for foreign currency liabilities. Grounds: paragraph 2 of article 346.16, paragraph 1 of article 269 of the Tax Code of the Russian Federation.

23. Income and expenses from revaluation of property in the form of currency values ​​and claims (liabilities), the value of which is expressed in foreign currency, are not taken into account. Grounds: paragraph 5 of Article 346.17 of the Tax Code of the Russian Federation.

Loss accounting

24. The organization reduces the taxable base for the current year by the entire amount of the loss for the previous 10 tax periods. In this case, the loss is not transferred to that part of the profit of the current year, at which the amount of the single tax does not exceed the amount minimum tax... Grounds: clause 7 of Article 346.18 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated July 14, 2010 No. ШС-37-3 / 6701.

25. The organization includes in expenses the difference between the amount of the minimum tax paid and the amount of tax calculated in general order... Including increases the amount of losses carried forward. Grounds: paragraph 4 of clause 6 of Article 346.18 of the Tax Code of the Russian Federation.

Head _________ Full name

Accounting policy for tax purposes of the simplified tax system for 2018 (income)

Order on the adoption of accounting policies at the enterprise for the purposes of accounting and tax accounting

Order No. __

"___" _________________ 2018

I ORDER:

1. Maintain full accounting records in connection with the application of the simplified taxation system in accordance with the Law of the Russian Federation dated December 6, 2011 No. 402-FZ "On Accounting":

2. Maintenance of tax accounting is entrusted to a specialized organization under an agreement.

3. To calculate the single tax, use the object of taxation in the form of income. Grounds: article 346.14 of the Tax Code of the Russian Federation.

4. The tax base for the single tax is determined according to the data of the book of income and expenses. At the same time, income in the form of property received within the framework of targeted financing is not reflected in the book of income and expenses. Accounting for targeted funding and expenses paid from these funds is carried out in the accounting registers using the appropriate analytical indicators on the accounting accounts. Grounds: article 346.24, subparagraph 1 of paragraph 1.1 of article 346.15, paragraph 2 of article 251 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated May 16, 2011 No. 03-11-06 / 2/77.

5. Keep the book of income and expenses automatically using the standard version "1C: Simplified taxation system". Grounds: article 346.24 of the Tax Code of the Russian Federation, clause 1.4 of the Procedure approved by order of the Ministry of Finance of Russia dated December 31, 2008 No. 154n.

6. Make entries in the book of income and expenses on the basis of primary documents for each business transaction. Grounds: clause 1.1 of the Procedure approved by order of the Ministry of Finance of Russia dated December 31, 2008 No. 154n, part 2 of article 9 of the Law dated December 6, 2011 No. 402-FZ.

7. Income and expenses from the revaluation of property in the form of currency values ​​and claims (obligations), the value of which is expressed in foreign currency, are not taken into account. Grounds: paragraph 5 of Article 346.17 of the Tax Code of the Russian Federation.

8. The amount of tax (advance payment) is reduced by the amount of contributions for compulsory pension (social, medical) insurance and compulsory social insurance against accidents at work, as well as the amount of contributions under the relevant contracts for voluntary personal insurance in favor of employees, calculated (reflected in declarations) and paid for the reporting (tax) period. Grounds: clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation, letters of the Federal Tax Service of Russia dated March 10, 2011 No. KE-4-3 / 3785 and dated May 12, 2010 No. ShS-17-3 / 210.

Head _________ Full name

Sample order on the adoption of accounting policies for 2018 when applying UTII

Order on the adoption of accounting policies at the enterprise for the purposes of accounting and tax accounting

Order No. __

"___" _________________ 2018

I ORDER:

1. Maintenance of tax accounting is entrusted to a specialized organization under an agreement.

2. With regard to retail trade carried out through stores, pavilions with a sales area of ​​less than 150 square meters and in relation to retail distribution through car stalls, a special UTII regime is applied.

3. Accounting for property, liabilities, business transactions, as well as other indicators necessary for calculating the Single Tax, is carried out separately for each type of activity using subaccounts and additional analytical indicators.

4. In order to determine the area of ​​sales areas used as a physical indicator when calculating UTII for retail through stores and pavilions, the organization conducts an unscheduled technical inventory on a monthly basis.

5. In order to determine the average number of employees used as a physical indicator when calculating UTII for the distribution trade, the organization keeps track of working hours in timesheets on the basis of work orders.

The average number of administrative and technical personnel is taken into account when calculating physical indicators in proportion to the share of the number of employees involved in the distribution trade in the total average number, excluding administrative and technical personnel.

Accounting policy Is a document that reflects the accounting and reporting procedures in the company. With general and simplified payment mode tax liabilities the composition of this document varies. Read about the features of the accounting policy on the simplified tax system in the article.

The company's compliance with accounting policies is subject to control by the tax authorities. In this regard, it is important to correctly draw up a document. The accounting policy of the firm should include controversial issues on reporting and their solution, methods and methods of writing off expenses and expenses of the company, as well as the competence of the enterprise in regulating the nuances.

The accounting policy at the company allows you to show the compliance of the company's activities with legislative norms. If a situation arises in which you need to attract judiciary, with the help of accounting policies, you can resolve the dispute with tax office in their favor.

Legislatively established form there is no accounting policy. Its composition is arbitrary, but it is necessary to take into account the norms of law. The composition of the document is developed by the company independently. The formation of the accounting policy of the company is in the department of the chief accountant.

The order for the preparation of the document must be issued by the head of the company. The form on the accounting policy and the sections that will be included in it must be agreed by the head and act as an attachment to the administrative document.

The accounting policy should list the main positions and methods of organizing accounting established by law, as well as the rationale for the company's choice of the method of maintaining reporting documentation. Including clarifications on document flow, if there are none in the legislative norms. By themselves, the regulatory legislative acts it is not necessary to describe it in the accounting policy of the company.

An enterprise can have branches and divisions. If the parent company has adopted an accounting policy, then this document will apply to other branches.

Why do you need an accounting policy on the simplified tax system?

The document on the accounting policy of the company is required to create a generalized regulation for the preparation of reporting documents and for maintaining tax and accounting records. The main part of this document contains information about the primary forms used in the company to reflect financial transactions by accounts. Information and regulations for the accounting of primary documents are also taken into account by the tax authorities during the audit.

The company can choose to use:

• unified forms of forms primary documentation;
• forms developed by the company (this form must first be approved by the territorial body of the Federal Tax Service).

However, not all forms of primary documentation are allowed own forms. Self-created documents are not allowed, regarding forms:

• and forms banking institutions(for example, settlement and cash orders, a book of a cashier-operator and other forms of forms approved by law);
• accounting for employee remuneration (the forms of these documents are approved by the State Statistics Committee);
• documents that are used in personnel records management.

In addition, there are company details that must be entered in the forms, even the documents established at the company. These include:

• document's name;
• calendar date of its compilation;
• Company name;
• a description of the transaction performed in relation to the firm's account;
• the amount in respect of which the document is drawn up;
• the person responsible for the operation (it is necessary to indicate the position held and full name).

The completed document must always be reserved with a personal signature. Forms of primary documents can be carried out both on paper and in electronic form.

The chosen form of "primary" should be fixed in the accounting policy of the company. To consolidate the rules of tax accounting, the tax rules are regulated in the accounting policy document.

As a rule, the form of the document on accounting policy on the simplified tax system should include the following sections:

1. Description of the general workflow adopted by the firm.
2. Company policy regarding drafting accounting statements.
3. The taxation process and the procedure for drawing up documentation for the Federal Tax Service.

Arbitrary design of the accounting policy of the company creates a lot of opportunities for the company. In some enterprises, the size of the document on accounting policies is 60 or more pages.

Accounting policies are mandatory for firms. This is justified by law (Federal Law No. 402-FZ of December 6, 2011). This requirement also applies to companies that carry out financial and economic activities on a simplified system with an object of "income".

The legislation does not establish a specific list of sections in the composition of the document on accounting policy. Recommendations are listed in PBU 1/2008 "Accounting Policy".

Accounting policy for companies on the STS "income"

A company's accounting policy documentation reflects its accounting policy and reporting process. As a rule, small businesses operate on a simplified tax calculation regime. For them, registration of a document on accounting policy is also required.

The same applies to the HOA (TSN). The accounting policies of such companies will be similar. The document in the HOA (TSN) must contain generally established accounting standards in the company.

The accounting policy should also fix the procedure for submitting reports to regulatory authorities. The annex to the document must contain accounting registers for accounting real estate and other assets. The unified tax register for tax accounting is KUDiR.

Accounting policy for individual entrepreneurs

Entrepreneurs do not need to keep accounting records. SP may not be balance sheet and arrange transactions using the method double entry... Individual entrepreneur accounts are not required to undergo a total audit for compliance with accounting standards.

However, tax accounting should be maintained by companies regardless of the type of property rights and the legal form of business. Individual entrepreneurs should regulate in the accounting policy only reporting for tax purposes.

The IP accounting policy should reflect:

• the taxation system adopted by the organization (STS);
• the selected object for calculating the tax base;
• the process of keeping records on a cash basis, as well as accounting for assets.

The accounting policy of the company accepts documentation for accounting in both electronic and paper versions.

Accounting policy for LLC

If an organization starts operating on the STS, it needs to reflect the process of maintaining accounting records in the company in its accounting policy. For organizations operating in the simplified taxation system, the following accounting options are established:

• subject to legal accounting standards;
• in the context of the application of accounting standards for small businesses.

In the relevant section of the document, it is necessary to indicate the selected taxation system according to which the company will carry out its activities. In addition, an indication of the amount of profit and other nuances will be required. To tax payments and their calculation could be controlled, it was necessary to conduct KUDiR.

How is the accounting policy for the simplified tax system formed?

The document on accounting policy is subject to formation upon the creation of a legal entity and the beginning of its activities. The change approved form possibly for good reasons, including:

• changes in the norms of the current legislation (if they directly relate to the activities of the enterprise);
• large-scale changes to the established accounting process;
• changes in the characteristics of the company (change of the type of activity, tax regime etc.).

If there are any changes, they must be made before the beginning of the calendar year.

The composition of the document should reflect as much as possible the rules for keeping records and document flow in the company. As a rule, the responsibility for drawing up accounting policies rests with the chief accountant, but another employee may be appointed as the responsible person.

The procedure for drawing up a document on accounting policy:

1. Drawing up a chart of accounts. The list should take into account the need for further analytical analysis of activities. The information is checked for compliance with the company's activities.
2. Drawing up a list of documents that will be involved in primary accounting.
3. Drawing up a list of documentation for all areas with an indication of the person authorized for keeping records.
4. Determination of deadlines for submitting reports and each document for further processing.
5. Development of instructions for officials that are related to accounting.

The document is approved by the head of the company and takes effect from the moment the corresponding order is drawn up. Annually, if no adjustments have been made to the accounting policy, its validity period is transferred to the next year by an administrative document from the head.

A sample accounting policy for the STS “income” or other tax regimes will include standard sections. The LLC accounting policy document includes three sections. The accounting policy of the individual entrepreneur, since they do not keep accounting, is two. Regardless of the tax regime, the accounting policy is developed, agreed upon and enters into force in the organization in a general manner. A sample document can be viewed below.

The end of the calendar year for employees of the accounting service brings with it a headache, which is due not only to the delivery annual report, but also the development and adoption of a new accounting policy, both for the purposes of accounting and tax accounting. The current legislation has a tendency to constantly transform and change, therefore, in order to draw up an adequate and satisfying goal of the financial and economic activity of an accounting policy organization, it is necessary to constantly monitor regulatory documents.

This article reveals the main aspects of the formation of accounting policies by organizations applying the simplified taxation system (STS). In practice, the noted entities often have questions, for example: "Drawing up an accounting policy for simplified accounting - an obligation or a right?", "What is reflected in the provision on accounting policies for accounting?" ? "," How is the formed accounting policy drawn up under the simplified tax system? " We will try to consistently and thoroughly answer the questions posed.

Simplified accounting policy preparation - a duty or a right?

Initially, it should be noted that legal regulation relations related to the formation and disclosure of accounting policies for the purposes of accounting of organizations, including those applying the simplified taxation system, is carried out by the Federal Law "On Accounting" No. 129-FZ dated November 21, 1996, and directly by the Regulation on Accounting " Accounting policy of the organization "PBU 1/98, approved by order of the Ministry of Finance of Russia No. 60n dated 09.12.1998.

According to paragraph 3 of Art. 5 of the Law No. 129 of the organization, guided by the legislation Russian Federation about accounting, regulations accounting regulators independently form their accounting policies based on their structure, industry and other features of their activities.

The main aspects of the formation (selection and justification) and disclosure (making public) of the accounting policy are regulated by PBU 1/98 "Accounting policy of the organization", the norms of which must be applied by all organizations that are legal entities under the legislation of the Russian Federation (except credit institutions and budgetary institutions). According to clause 2 PBU 1/98 under accounting policies organization is understood as a set of accounting methods adopted by it - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity. Organizations that have switched to the simplified tax system, according to Art. 4 of Law No. 129 are exempted from the obligation to maintain accounting records, with the exception of accounting for fixed assets and intangible assets. In addition, the Ministry of Finance of the Russian Federation in its letter dated January 29, 2003 No. 04-02-05 / 3/1 expresses the position that organizations applying the simplified taxation system do not have to keep records of fixed assets and intangible assets on synthetic accounts using Chart of accounts and double entry method. It is enough to draw up the primary accounting documentation and accounting registers for systematization and accumulation of information that is contained in the primary accounting documents.

Regardless of the opportunity provided by the legislation to maintain a reduced version of accounting, it is still advisable to keep accounting in full.

This position is due to many reasons. First, accounting for the present stage performs one of the most important tasks - control as a means of ensuring effective management. This rule is also spelled out in clause 3 of Art. 1 of Law No. 129, which states: “Accounting should ensure the formation of complete and reliable information about the activities of the organization and its property status, which is necessary for internal users of financial statements - managers, founders, participants and owners of the organization's property, as well as external ones - for investors, creditors and others. users of financial statements ". Accounting by organizations applying the simplified tax system is necessary to assess the cost net assets, determining the actual value of the share of a participant in the company, determining the competence general meeting upon approval of the annual accounting report... This is due to the norms Federal law"On Limited Liability Companies" No. 14-FZ of 08.02.98 (clause 1 of Art. 28) and Federal Law "On Joint Stock Companies" No. 208-FZ of 26.12.95 (Clause 2 of Art. 42 , clause 3 of article 35, clause 11 of clause 1 of article 48, clause 1 of article 89). In addition, the letter of the Ministry of Finance of the Russian Federation No. 04-02-05 / 3/19 of 11.03.04 "On the procedure for calculating net profit by organizations applying the simplified taxation system" confirms the need for full accounting by organizations that pay dividends based on the results of work in a year.

Secondly, each organization applying the simplified taxation system has a certain risk of losing the right to application of the simplified tax system as a result of exceeding in the reporting year the limit of indicators specified in Ch. 26.2 of the Tax Code of the Russian Federation "Simplified taxation system", while the accounting data in the current reporting year will have to be restored. In this aspect, we are talking about the fact that according to paragraph 4 of Art. 346.13 of the Tax Code of the Russian Federation, an organization is considered to have lost the right to apply the simplified taxation system if, based on the results of the reporting (tax) period, the taxpayer's income, determined in accordance with the provisions of Art. 346.15 of the Tax Code of the Russian Federation exceeded 60 million rubles, and (or) residual value fixed assets and intangible assets exceeded 100 million rubles, and the average number of employees exceeded 100 people.

Summarizing the above, it becomes clear that it is necessary to form an accounting policy under the simplified tax system in view of the obligatory accounting. But to what extent: (1) the minimum - limited ways of keeping only accounting of fixed assets and intangible assets, or (2) the maximum - full accounting, - to choose directly by the organizations themselves within the framework of the purpose of their activities and the existing professional judgment of the accountant.

Accounting policy under the simplified tax system for accounting purposes

The regulation on the accounting policy of the organization usually begins with the phrase: "This accounting policy has been developed in accordance with the requirements of the accounting legislation of the Russian Federation as of December 31, 20__". In a more extended version, a specific list of legislative and normative documents used as the basis for the preparation of accounting policies. Further, attention is paid to the disclosure of general points related to the organization of accounting at the enterprise. In particular, it is indicated who keeps the accounting: the head of the organization, the chief accountant, the accounting department as structural subdivision organizations or a specialized third-party organization (clause 2, article 6 of the Federal Law "On Accounting").

In addition, since the organizations applying the simplified tax system, the Ministry of Finance of the Russian Federation provides the opportunity not to keep records by the double entry method (letter dated January 29, 2003, No. 04-02-05 / 3/1), the following aspect should be disclosed:

"The accounting of fixed assets and intangible assets is carried out without the use of the Chart of Accounts of accounting and the double entry method by drawing up the primary accounting records and accounting registers ",

"Accounting is carried out by double entry on interconnected accounting accounts included in the organization's working chart of accounts."

In addition to the above, it is advisable to indicate the form of accounting. In modern accounting practice, this is, as a rule, an automated form, for example, using software product"1c accounting".

Also, it is necessary to fix other organizational aspects in the accounting policy: approve the list of persons responsible for processing documents when performing certain operations and the time frame during which they must be drawn up and submitted to the accounting department (for example, expense reports); declare the timing and procedure for conducting an inventory in order to ensure control over the property of the organization.

Next, we will consider in detail the main methods of accounting, for which an alternative is provided by law. At the same time, we first give the methods of accounting for fixed assets and intangible assets, as mandatory elements of the accounting policy of organizations that have switched to the simplified tax system; and after that, in addition, we will reveal some of the accounting methods of other objects, for those cases when the accounting is kept in full.

Accounting procedure for fixed assets

In relation to property, plant and equipment, the organization's accounting policy should include the following:

1) Limit of the value of fixed assets. PBU 6/01 "Accounting for Fixed Assets", grants organizations the right to take into account assets in respect of which the conditions for their acceptance as fixed assets are met, as part of inventories, if their value does not exceed 40,000 rubles, or another limit established accounting policy of the organization. The consolidation of this norm in the accounting policy may have the following wording:

“The assets of the organization, in respect of which the conditions stipulated in clause 4 of PBU 6/01 are met, and the value is within 40,000 rubles. (depending on the professional judgment of the accountant) per unit, are reflected in accounting and financial statements as part of inventories ”.

2) Depreciation method. In a letter from the UMNS of Moscow dated February 26, 2004, No. 21-09 / 12333, it is said: “Any taxpayer applying the simplified taxation system is obliged to fix in the accounting policy for accounting purposes the methods of depreciation applied for groups of fixed assets and intangible assets ". According to clause 18 of PBU 6/01 "Accounting for fixed assets", depreciation of fixed assets is accrued in one of the following ways: linear method, method of writing off value by the sum of the number of years of useful life, method of decreasing balance, method of writing off value in proportion to the volume of production (works). This rule can be formulated in the accounting policy of the organization as follows:

"Depreciation for all groups of fixed assets is charged linear way(or some other ...) based on deadlines their useful use ”.

3) Revaluation of fixed assets. According to clause 15 of PBU 6/01 "Accounting for fixed assets", commercial organizations, in order to eliminate inflationary phenomena on accounting and reporting indicators, have the right not more than once a year (at the beginning of the reporting year) to revalue groups of similar fixed assets at the current (replacement) cost. When deciding to revalue such fixed assets, it should be borne in mind that subsequently they are revalued regularly so that the value of fixed assets at which they are reflected in accounting and reporting does not materially differ from the current (replacement) value. In this case, the revaluation of fixed assets is made by recalculating its initial value or current (replacement) value, if this object was revalued earlier, and the amount of depreciation accrued over the entire period of use of the object. The consolidation of this rule in the accounting policy of the organization may have the following wording:

"In order to determine the real value of fixed assets by bringing the initial value of fixed assets in line with their market prices and reproduction conditions, the organization re-evaluates these objects, no more than once a year as of January 1 of the reporting year",

"The organization does not carry out procedures aimed at revaluation of fixed assets."

4) The procedure for accounting for the cost of repairing fixed assets. In accordance with clause 72 of the Regulation on accounting and financial reporting of the Russian Federation dated July 29, 1998, No. 34n, the organization has the right to create reserves for future expenses, including a reserve for the repair of fixed assets. The accounting policy in relation to this issue should disclose:

"In order to evenly include the costs of repairing fixed assets in the cost of production, a reserve for repairing fixed assets is formed",

"The organization does not form a reserve for the repair of fixed assets and writes off the costs associated with its implementation directly in the reporting period."

Accounting for intangible assets

With respect to intangible assets, the organization's accounting policies should include the following:

1) Depreciation method. According to clause 15 of PBU 14/00 "Accounting for intangible assets", amortization of intangible assets is carried out in one of the following accrual methods: linear method, method of writing off the value in proportion to the volume of production (work), method of decreasing balance. This rule can be formulated in the accounting policy of the organization as follows:

"Depreciation on intangible assets is charged on a straight-line basis (or in some other way ...) based on their estimated useful lives."

2) The way depreciation is reflected in accounting. According to clause 21 of PBU 14/00 "Accounting for intangible assets", amortization deductions for intangible assets are reflected in accounting either by accumulating the corresponding amounts in a separate account (amortization is charged on the credit of account 05 "Amortization of intangible assets"), or by reducing the initial the cost of the object (depreciation, accrued on the credit of account 04 "Intangible assets"). The consolidation of this rule in the accounting policy of the organization may have the following wording:

"Depreciation charges on intangible assets are reflected in accounting by accumulating them on a separate account 05" Depreciation of intangible assets (or by reducing the original cost of intangible assets without using account 05) ".

3) Determination of the useful lives of intangible assets. So, in accordance with clause 17 of PBU 14/00 "Accounting for intangible assets", the determination of the useful life of intangible assets is made either on the basis of the validity period of the patent, certificate and other restrictions on the terms of use of intellectual property in accordance with the legislation of the Russian Federation; or based on the expected life of the item, during which the entity can obtain economic benefits(income). The consolidation of this rule in the accounting policy of the organization may have the following wording:

"The useful life of intellectual property objects is established based on the validity period of the patent, certificate and other restrictions on the terms of use of intellectual property objects in accordance with the legislation of the Russian Federation."

Accounting procedure for other objects of accounting supervision

1) Order synthetic accounting inventories. Methodological guidelines for accounting of stocks, as well as the Chart of Accounts and instructions for its use, organizations are given the right to choose the method of synthetic accounting for the specified object, i.e. take it into account:

- on account 10 "Materials", without using account 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets";

- on account 15 "Procurement and acquisition of material assets" using account 16 "Deviation in the cost of material assets".

2) The method of reflecting the costs of procurement and delivery of goods. In accordance with clause 13 of PBU 5/01 "Accounting for inventories", organizations that carry out trading activities, the opportunity is given to select and fix one of two options for accounting for delivery procurement costs:

- costs are included in sales costs and, accordingly, are reflected on account 44 "Sales costs";

- expenses are taken into account when forming the actual cost of the purchased goods, i.e. reflected on account 41 "Goods".

3) Method of writing off the cost of inventories. According to clause 16 of PBU 5/01 "Accounting for inventories", when inventories are released (except for goods recorded at sales value) into production and otherwise are disposed of, their assessment is made in one of the following ways:

- at the cost of each unit;

- at the average cost;

- at the cost of the first in the time of acquisition of inventories (FIFO method);

- at the cost of the most recent acquisition of inventories (LIFO method).

4) Method of repayment of the cost special clothing... According to guidelines on accounting for special tools dated 26.12.02, No. 135n, the organization fixes one of two ways in the accounting policy:

- linear;

- or a one-time write-off at the time of transfer to production (operation) (if the useful life does not exceed 12 months).

5) Method of repayment of the cost special equipment... According to methodological instructions No. 135, the organization fixes one of two ways in the accounting policy:

- linear;

- or in proportion to the volume of products (works, services) produced.

6) Method for evaluating work in progress. According to the Regulation on accounting and reporting in the Russian Federation No. 34n, an economic entity chooses from the following options provided to it:

- at the actual production cost;

- at the standard (planned) production cost;

- by direct cost items;

- at the cost of raw materials, materials, semi-finished products.

7) Method of reflection in accounting finished products... According to the chart of accounts of financial and economic activities and instructions for its use, the accounting of finished products can be kept:

- using account 40 "Release of products (works, services)", i.e. at the planned (standard) cost;

- without using account 40 "Release of products (works, services)", i.e. at actual cost. In this case, account 43 "Finished goods" is used to account for the manufactured finished product.

8) The procedure for creating reserves for future expenses. The creation of reserves for future expenses is regulated by the Regulations on the maintenance of accounting and financial reporting in the Russian Federation No. 34n. According to the Regulation, any organization, including those applying the simplified taxation system, can create reserves for future expenses for the following purposes: upcoming payment holidays to employees, payment of annual remuneration for length of service, payment of bonuses based on the results of work for the year; forthcoming expenses for the repair of items intended for renting under a rental agreement; warranty repair and warranty service, etc. At the same time, the decision on the creation of any of these reserves, and the method of its formation, and write-off is fixed in the accounting policy.

As you can see, there are a great variety of accounting methods that need to be consolidated in accounting policies, only a few of them are reflected in this article.

Once again, I would like to note that accounting is currently a powerful information system about the financial and property state of the organization, and its importance is difficult to overestimate, therefore, a large circle of organizations applying the simplified taxation system does not only carry out synthetic accounting of fixed assets and intangible assets, but also maintains accounting records of almost all objects of accounting supervision. Consequently, for these economic entities, it is also necessary to form and present an accounting policy in full.

Accounting policy for simplified taxation purposes

The Tax Code of the Russian Federation, in particular Ch. 26.2 of the Tax Code of the Russian Federation "Simplified taxation system" the obligation of taxpayers applying the simplified system to form and submit tax authorities the document on the accounting policy adopted by the organization for tax purposes is not established. Not being in tax legislation of any rules and regulations on the preparation of accounting policies of organizations applying the simplified tax system is most likely explained by the absence of certain alternatives in terms of methods of tax accounting, which require their consolidation in a document at the level of a separate organization, i.e. in accounting policy.

The object of taxation is income reduced by the amount of expenses
Accounting policy under the simplified tax system (15%)

If organizations, according to Art. 346.14 of the Tax Code of the Russian Federation chose the object of taxation - income reduced by the amount of expenses, then they have the right to take into account the expenses listed in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation to reduce the income received. It is the procedure for recognizing such expenses that provides for certain options, i.e. a certain alternative arises, the right to choose, which must be exercised depending on professional judgment.

This point of view is confirmed by the letter of the UMNS of Moscow dated February 26, 2004, No. 21-09 / 12333, which states the fact that taxpayers who have chosen income reduced by the amount of expenses as an object of taxation should be fixed in the accounting policy for calculation purposes a single tax is a way of writing off raw materials and materials, and the cost of goods purchased for further sale. This need is due to the fact that the named types of expenses in accordance with paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation are adopted in the manner prescribed for the calculation of corporate income tax, Art. 254 and Art. 268 of the Tax Code of the Russian Federation, respectively. The taxpayer can choose one of the following write-off methods (clause 8 of article 254, clause 3 of clause 1 of article 268 of the Tax Code of the Russian Federation):

- at the cost of a unit of stocks (goods);

- at an average cost;

- at the cost of the first in the time of acquisition of stocks (FIFO);

- at the cost of the most recent inventory acquisition (LIFO).

In addition, organizations applying the simplified tax system must also consolidate the method for determining limit value interest on borrowed funds received for tax purposes. In this aspect, it should also be noted that Art. 346.16 of the Tax Code of the Russian Federation, states the fact that one of the expenses taken to reduce the taxable base is the interest paid for the provision of Money(credits, loans). Moreover, Ch. 26.2 of the Tax Code of the Russian Federation does not contain any alternatives that must be selected in tax accounting within the specified category. However, paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation says that this type of expenses must be taken into account in accordance with Art. 269 ​​of the Tax Code of the Russian Federation. In turn, this article provides the right to choose the accounting of interest, which must be consolidated in the accounting policy, namely one of two:

- comparison of the amount of interest accrued under the agreement with the average level of such interest on debt obligations issued in the same quarter on comparable terms;

- determination of the maximum interest rate based on the refinancing rate of the Bank of Russia, increased by 1.8 times - upon registration promissory note in rubles, and 0.8 times - for liabilities in foreign currency.

Thus, in order to properly organize accounting and comply with the norms of current legislation, organizations that apply the simplified tax system, and have chosen tax base- income, reduced by the amount of expenses incurred, must form and present an accounting policy, having issued it with the appropriate organizational and administrative documentation (order, order, etc.).

The object of taxation is income
Accounting policy under the simplified tax system (6%)

In this situation, there is practically no need to form an accounting policy for tax purposes, since there is no alternative in this case. However, at the request of the management of the organization, the accounting policy under the STS (income) can be formed. At the same time, organizational aspects of tax accounting, in particular, are capable of being reflected in it.