Accounting. Tax accounting in the accounting system (most important)

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Accounting. Tax accounting in the accounting system (most important)

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31. Tax accounting in the accounting system

Tax accounting - a system for summarizing information to determine the tax base for income tax based on the data of primary documents grouped in accordance with the procedure provided for by the legislation of the Russian Federation.

Tax accounting is necessary for the formation of complete and reliable information on the accounting procedure for income tax purposes of business transactions carried out by the taxpayer during the reporting (tax) period.

Objects of tax accounting - property, liabilities and business operations of the organization, the value of which is based on the size of the tax base of the current and subsequent tax periods.

Tax accounting units - objects of tax accounting, information about which is used for more than one reporting (tax) period.

tax accounting system the taxpayer organizes independently, guided by the principle of the sequence of application of the norms and rules of tax accounting.

When legislation changes, the taxpayer changes the accounting procedure for certain business transactions and (or) objects for tax purposes.

When a taxpayer begins to carry out new types of activities, he determines in the accounting policy of the organization the procedure and principles for reflecting these types of activities for tax purposes.

Data sources for tax accounting:

▪ primary accounting documents;

▪ tax accounting registers formed on the basis of accounting registers;

▪ independent analytical tax accounting registers;

▪ calculation of the tax base for the organization's profit tax for the current and previous tax periods.

Source documents are the information base of the organization's tax accounting.

Requirements for the forms of primary documents:

▪ a reliable description of a single fact of the economic life of the organization;

▪ the structure should remain constant if the organization's operating conditions are relatively stable;

▪ ambiguity in the interpretation of information is excluded;

▪ the message must be encrypted;

▪ reliability and accuracy of information should be ensured by monetary and (or) natural measures of information:

▪ other documents should not be duplicated;

▪ information should be as useful as possible;

▪ the document must be convenient for processing and providing information in an electronic environment;

▪ the document must be uniform for all homogeneous facts of economic activity in various divisions of the organization;

▪ the document must be drawn up in a timely manner.

The list of persons entitled to sign primary accounting documents must be approved by the head of the organization in agreement with the chief accountant.

Forms of analytical tax accounting registers must contain the following requisites:

▪ name of the analytical accounting register;

▪ period (date) of compilation;

▪ meters of transactions in physical and monetary terms;

▪ name of the business transactions recorded;

▪ signature (deciphering the signature) of the person responsible for compiling the specified registers.

Correction of errors in the tax accounting register must be substantiated and confirmed by the signature of the person who made the correction, indicating the date and justification for the correction.

Author: Kabkova E.N.

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