Which taxation system is better for a cafe?

Accounting under the simplified tax system using the cash method

What is accounting under the simplified tax system using the cash method? This is an accounting of income and expenses (if necessary) at the time of their payment. That is, even if the goods are shipped to the buyer, it will be possible to reflect this operation in KUDIR only after receiving actual payment, be it cash transferred to the cash register or receipt to the current account. True, in some cases other payment methods are used: in kind, barter, securities, offset.

As for expenses, accounting under the simplified tax system recognizes them not only after payment, but also subject to a number of other conditions:

1. They must be included in the closed list, which is published in Article 346.16 of the Tax Code of the Russian Federation,
2. Expenses must be reasonable: economically justified and incurred to generate profit.
3. Mandatory documentary evidence.

Calculation of single tax upon registration of transactions

The wiring is as follows:

• simplified tax system accrued (posting for advance tax payment) - Dt 99–Kt 68.1;
• tax advance is transferred - Dt 68.1 - Kt 51;
• for the year, additional tax was accrued to the simplified tax system - posting Dt 99 - Kt 68.1;
• reduced tax according to the simplified tax system for the year - Dt 68.1 - Kt 99.

The total amount of tax accrued for the year according to the declaration must be equal to the amount reflected in the accruals for the same period in accounts 99 and 68.1. If more advances are transferred than the tax accrued for the year, then the overpayment amount can be returned.

For information on how to write an application for a refund of overpaid tax, read the article “Sample application for a refund of overpaid tax.”

Results Reflection in accounting of accrued tax under the simplified tax system is reflected in synthetic accounts 99 and 68.

Accrual of usn (accounting entries)

It is there, in paragraph 20 of Article 346, that the tax rate is calculated in detail. There are only two interest rates:

1. 6% of income. With such taxation, an enterprise pays a seemingly very small tax, but on the amount of all income, without deducting expenses.
2. 15% of profits. Attention: Having received income, the company deducts all its expenses from it and pays 15% tax on the profit received. Since 2009, the rate depends on the category of taxpayer and ranges from 5 to 15%.

To understand which of the two types of taxes is more profitable, you will need to make simple mathematical calculations.

For the second case, expenses will have to be confirmed, so you should not choose the second option if many of your business partners keep “black bookkeeping” and make deliveries without invoices.

Accrual of usn: accounting entries

This is ensured by accounting entries accompanying each financial transaction. Each fact of the company’s economic life must be recorded in its own way.

This will create a perfect balance. To organize using the simplified tax system, you need to correctly reflect costs and income in accounting.

To generate transactions for the accrual and payment of income tax (for both options), the following accounts are used:

• account 51 - all transactions on receipt and debit of funds are recorded on it;
• account 68 - accrue income tax, including quarterly advances on it; records for other taxes are also made here;
• account 99 - reflects the amount of accrued simplified tax.

When calculating the simplified tax system, the following entry is used: Dt 99 Kt 68.

Reporting when using the simplified tax system

However, commercial units are not exempt from preparing primary documentation. In practice, this means that it is mandatory to keep records of intangible assets and fixed assets.

Accounting is necessary solely to determine the possibility of applying the simplified tax system. That is, the right to use this regime is lost as soon as the amount of fixed assets and assets exceeds a total of 100 million rubles.

Important

Accounting also becomes mandatory in the case of combining regimes, for example, UTII and “simplified”. Depending on the chosen tax payment scheme by the base, the following may happen:

• profit - income;
• profit – income minus expenses.

When taxing income, profit is considered to be:

• revenue from the sale of goods or services;
• non-operating income.

Revenue recognition for tax purposes is carried out on a cash basis in some cases.

Taxes according to the simplified tax system: features, postings, regulations, reporting

What fines await those who sell alcohol without a license? The answer is here. On which accounts is tax displayed under the simplified tax system? Tax under the simplified tax system is displayed on the accounts:

• 51 (current account);
• 68 (tax calculations and fees);
• 99 (profit and loss of the organization).

Specific postings for the accrual of the simplified tax system There are 2 postings for the accrual of the simplified tax system:

• Credit 68 – Debit 99.
• Credit 51 – Debit 68. Tax paid is entered here.

How to fill out a balance under the simplified tax system? Filling out the balance sheet under the simplified tax system should begin by filling out all the data about the organization that is indicated in the balance sheet header.

The balance lines are filled in in order. The procedure for filling out a balance sheet under the simplified tax system is as follows: In the line “Tangible assets” indicate the residual value of the enterprise, as well as capital invested in turnover.

What transactions are used for calculating tax in 2018?

To do this, you will need to send a letter, describing the attachments, to the address of the tax office, making sure to keep the shipping receipt.

• Electronic method. To do this, you should contact the public access point or your telecom operator.
• When submitting a tax return, all its sheets are numbered. The title page must indicate the date the declaration was drawn up and be stamped. All fields of the declaration for which there is no data must have a dash. Calculation of tax accrual in 1C To calculate tax under the simplified tax system, specialized services and programs are used, such as “Taxpayer Legal Entity”, 1C “Accounting”, and the “My Business” service. To calculate the simplified tax system in the 1C Accounting program, you will need to fill out a standard report in the program menu. To do this, you need to go to the “Reports” menu and find the “Book for recording income and expenses according to the simplified tax system.”

Accounting policies in accounting under the simplified tax system

It is necessary to draw up an accounting policy in any case. By the way, individual entrepreneurs should also take care of the availability of this regulatory act for tax accounting purposes. But organizations in their accounting policies also prescribe accounting under the simplified tax system: methods of maintaining it, document flow, reporting, methods of maintaining a book of income and expenses, lists of persons authorized to sign, work with cash, etc. In addition to the document itself, an order for its approval is drawn up, which is signed by the director of the organization: separately for accounting, and separately for tax purposes.

Nobody canceled the paper

Before this law came into force, organizations applying the simplified tax system were required to keep only records of fixed assets and intangible assets. Enterprises using the simplified tax system should be especially careful in applying the new law. Firms that did not start working on the simplified tax system on January 1, 2013 are already faced with the fact that in order to start accounting, they need to correctly enter incoming account balances, and this requires an inventory, reconciliation of accounts and other activities.

But the requirements to keep accounting records do not apply to all “simplified”. The law indicated that this does not affect individual entrepreneurs, lawyers who have established law offices, notaries and persons engaged in private practice. These categories of taxpayers must take into account only income and expenses in the manner prescribed by tax legislation. A similar rule has been established for branches, representative offices and structural divisions of foreign organizations located in Russia, said Kira Gin-Barisevichene, managing partner of the legal and audit group.

The main innovation in the new accounting law, which will affect absolutely all organizations, is that the forms of primary accounting documents contained in albums of unified forms of primary accounting documentation are not required to be used from January 1, 2013. Moreover, each primary accounting document must contain all the mandatory details established by Part 2 of Article 9 of Federal Law N 402-FZ. But this applies only to unified forms of primary accounting documentation approved by Rosstat. Since 2013, the forms of primary documents used in the organization have been approved by its head. This is a plus for entrepreneurs, since albums contain many forms that are not used in practice. In addition, the possibility of claims from tax authorities is reduced. Previously, inspectors made tax claims against an organization due to the absence of any document in the form, citing the fact that primary accounting documents should be accepted for accounting only if they are compiled in accordance with all unified requirements, says Kira Gin-Barisevichene.

Accounting requirements apply to all simplified employees. The law indicated that this does not affect individual entrepreneurs, lawyers who have established law offices, notaries and persons engaged in private practice

However, this “freedom” also has a minus for the accounting department of organizations. Many larger counterparties will offer “their” forms to smaller ones, and accountants will have to adapt to the counterparties’ forms, setting up their accounting programs and records accordingly. It should be noted that the forms of documents used as primary accounting documents, approved, for example, by the Bank of Russia or the government, continue to be mandatory for use: cash documents, waybills, invoices.

In particular, enterprises that work with retail chains are already complaining that retailers sent them their “primary” in January and it is different for everyone. Thus, from January 1, accountants and programmers of organizations received a large amount of work on setting up the accounting system, said Kira Gin-Barisevichene.

Another innovation is that accounting and financial statements must be prepared on paper (that is, they cannot exist only in electronic form). Moreover, the reporting is considered to be compiled not from the moment it is printed, but from the moment its copy on paper is signed by the head of the organization, says Evgenia Yakovleva, head of the accounting outsourcing and tax consulting department.

Previously, reporting had to be signed not only by the manager, but also by the chief accountant. Now only one signature is needed - the manager. The statements signed by him are considered “drawn up”. Evgenia Yakovleva draws attention to the fact that in connection with the adoption of the law, the submission of interim accounting reports to the Federal Tax Service for the first quarter, half a year and 9 months has been cancelled, therefore, for the first time, organizations using the simplified tax system will submit accounting reports only in 2014 for 2013.

The advantages of the new law include: openness in the adoption and discussion of accounting standards, involvement in the formation and discussion of professional standards of self-regulatory organizations of entrepreneurs, auditors, as well as their associations and unions, that is, subjects of non-state regulation of accounting. The examination of draft federal standards will be carried out by a specially created council on accounting standards, which should mean their better development, said Elena Kornetova, deputy head of the tax practice of FinExpertiza.

The current accounting standards and recommendations for their application are long outdated, as they contain contradictory provisions. In practice, this gives rise to a lot of questions, and in such a situation, the Ministry of Finance stubbornly refuses to explain the controversial issues of accounting, which created conflicts between auditors and audited entities. This state of affairs, of course, does not meet the urgent needs of business. The disadvantages include the fact that the process of adopting new accounting standards is somewhat complicated. Therefore, the emergence of new standards should not be expected too quickly, says Elena Kornetova.

“The law has made life very difficult for small businesses and in many ways made it easier for large ones. Advantages for medium and large businesses: financial statements are now submitted only at the end of the year; it became possible to reduce the amount of paperwork by developing our own document forms. The law did not affect individual entrepreneurs - although they are now mentioned in it in a separate line, but, in fact, as before, it does not affect them. The main disadvantage is that now organizations that belong to micro and small businesses (and all those using the simplified tax system fall under this category) will be required to keep full accounting records and submit reports. The good news is that simplified accounting statements, accounting registers and a chart of accounts are provided for them,” says Alexey Petrov, executive director of the online accounting company “My Business”.

However, this is an imaginary simplification, since in most of these organizations the business owners were managers and accountants who kept records of income and expenses and submitted a tax return once a year. Accounting and tax accounting are fundamentally different things, and this category of organizations will be forced to involve accountants.

Accounting under the simplified tax system - creating reserves

Before the obligation to keep accounting under the simplified tax system was officially imposed, hardly anyone thought about reserves. If there are reasons, then simplifiers are simply obliged to create them. This is especially important in cases where, after drawing up financial statements, an error is discovered and the information turns out to be distorted by more than 10%. Here are three types of reserves that organizations using the simplified tax system should form:

1. Provision for doubtful debts - is created to protect yourself from the risks associated with the loss of funds on unpaid receivables. It is only necessary in cases of doubtful debt. The amount of the reserve must be specified in the accounting policy.
2. A reserve for the depreciation of financial investments - it is created only if the organization’s balance sheet contains securities for which there are no income and if they gradually depreciate. The reserve is calculated based on the difference between the discount price and the current (reduced) price.
3. A reserve for reducing the value of material assets is created for inventories that are obsolete or their price has dropped significantly. The reserve amount is calculated as the difference between the current market and book prices.

LLC accounting using the simplified tax system in 2020: accounting policies and chart of accounts

The choice of method and method of accounting, as well as the features of reflecting data on the financial and economic activities of the company are enshrined in administrative documents on accounting policies. With a simplified system for paying tax obligations, accounting policies must be carried out as seriously and in detail as in the general regime.

The content of the administrative document on accounting policies must reflect data on:

• forms and types of registers used in accounting;
• choosing the accounting accounts that the company uses in the course of maintaining documentation (as a rule, a working chart of accounts is drawn up);
• accepted and used types of primary and accounting documents;
• forms and types of financial statements in the company;
• methods of storing primary documents;
• rules and recommendations regarding document flow in the company;
• list of applicable PBUs;
• differentiation between the company's fixed assets and property recognized as low-value;
• the presence of reserves in the company or refusal to create them;
• application of accounting for unprofitable activities for past periods or the impossibility of maintaining such accounting.

Forms of simplified accounting registers and a chart of accounts will need to be attached to the administrative document on accounting policies. If a full-fledged accounting method is chosen, as in the general mode, the registers will be similar in form to the balance sheet. However, companies using the simplified tax system can combine data on similar accounts (for example, settlement accounts with counterparties 60, 62, 71, 75, 76 and 79 can be combined on account 76). Then summary chess sheets are used as a supplement. Information about combining accounts should be included in the company's accounting policies.

This is important to know: Is it necessary to pay advance payments under the simplified tax system?

Inventory when maintaining accounting using the simplified tax system

Organizations conducting accounting under the simplified tax system are required to conduct an inventory of property and liabilities before preparing annual reports. All results must be properly documented. It is necessary to draw up inventory records and acts in two copies. They must contain information about the actual cost and/or quantitative expression of the inspected object and accounting data. Based on them, appropriate conclusions are drawn about the state of accounting, the presence of surpluses and shortages. All documents must be signed by the persons listed in the orders for approval of the inventory commissions. All forms of documents for carrying out this procedure are unified and can be found in the appendices to the Guidelines for the inventory of property and financial obligations, approved by Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49.

The main types of inventory that are necessary for accounting under the simplified tax system to be error-free:

1. Inventory of fixed assets.
2. Inventory of intangible assets.
3. Inventory of inventory items.
4. Cash register inventory.
5. Inventory of receivables and payables.

Accounting for fixed assets and intangible assets under the simplified tax system

Accounting for intangible assets and fixed assets is mandatory for all LLCs applying the simplified regime. Expenses for the acquisition of fixed assets are taken into account depending on the time of their purchase. At the time of commissioning of fixed assets, you can take into account the costs of their acquisition as expenses, if they were purchased during the period of application of the simplification.

If the acquisition of fixed assets occurred during a period when the company had not yet applied the simplified tax system, then the costs of their acquisition are written off according to the scheme below:

• fixed assets with a useful life of up to three years - for one year of use of the simplified tax system;
• if the useful life is from 3 to 15 years - 50 percent during the first year, 30% during the second and 20% during the third;
• if the useful life is fifteen years or more - in equal shares over 10 years.

When transferring or resale of intangible assets and fixed assets before the end of their useful life, the taxpayer needs to recalculate the tax base for the entire period of operation of these objects from the moment of acquisition to the moment of sale and transfer the additional accrued amount of tax and penalty to the state budget.

Accounting under the simplified tax system - reporting

The reporting period for providing financial statements is a year. The date by which the report must be submitted to the tax office is March 31. Organizations that maintain accounting under the simplified tax system may not prepare interim financial statements. As for the forms, companies that can be classified as small (the majority of them in the simplified taxation system) can submit abbreviated statements consisting of a balance sheet and a profit and loss statement, as well as, if necessary, an explanatory note.

Accounting in TSN (HOA) in “simplified”

TSN (HOA) is not required to keep full accounting records. It is enough to have a balance sheet, a report on the use of funds for their intended purpose and a report on financial results. Since such an organization is non-profit, it is not necessary for it to provide reports on the flow of funds, changes in capital, as well as applications to the balance sheet if such data is not available.

In the report on the use of finances for their intended purpose, the TSN (HOA) must indicate the following information:

• on the amount of funds received in the form of membership, voluntary or entrance fees;
• on the amount of funds received during the reporting period;
• on the amount of funds spent during the reporting period;
• about the final cash balance.

In some cases, a detailed explanatory note may be required for the expenses for the reporting period. For example, if the expenditure portion exceeds the target funds. In this case, the difference should be indicated in the “Balance” column in parentheses, and in the balance sheet – in the “Other current assets” column.

Similar articles

• Accounting policies for accounting purposes
• Accounting Rules
• Accounting policy for the simplified tax system “income” (sample attached)
• LLC accounting
• Organization of accounting at the enterprise

Simplified accounting

Organizations that have the status of small and micro enterprises can conduct simplified accounting under the simplified tax system. This means that you can take advantage of such privileges as:

1. Have an abbreviated chart of accounts.
2. Maintain simplified registers instead of filling out accounting statements.
3. Submit financial statements in a simplified form.
4. Micro-enterprises can do without debit and credit, i.e. Do not conduct accounting using the simplified tax system using the double entry method.

Accounting under the simplified tax system requires an accounting program. There is no way to get around this (vital) requirement. But, the presence of an accountant is sometimes called into question - is it necessary? Sometimes a business is not complicated, sometimes there are “savvy” entrepreneurs, and there are also situations when you want to do accounting under the simplified tax system yourself. Or by giving only a small amount of work to an accountant. And in such cases, the most important role is played by the accounting program; ideally, it should be extremely simple, despite accounting, which by definition is not simple, extremely automated and autonomous (no need to go to Yandex or Google, consultant plus, forums, tax websites etc. ). Simultaneous work (accountant, entrepreneur, managers) is also desirable. All these desires are very successfully combined in online accounting, it is always up-to-date and does not require updating on the part of the user, and it not only keeps records and generates reports (all accounting programs can do this), but also submits reports to regulatory authorities! The cost of work in Kontur Accounting starts from 1,500 rubles per quarter. After registration, you can work for free for a month (limitation – you cannot submit reports online):

Registration (14 days free)

Maintaining accounting records using the simplified tax system “income minus expenses”

The accounting policy of companies that operate on the simplified tax system of 15% (income minus expenses) has some features. The administrative order must contain the nuances of the economic and business activities of the company. Questions especially often arise regarding the consumable part. These nuances are carefully checked by the tax office. The following should be provided:

• methods for determining the value of a company's fixed assets;
• the process of writing off intangible assets and fixed assets;
• the procedure for determining and writing off the cost of inventory items;
• algorithm for accounting for losses of past periods;
• accounting of transportation costs;
• algorithm for writing off and accounting for VAT;
• algorithm for accounting costs and expenses;
• methods of accounting for the minimum tax payment payable upon a loss.

Calculate simplified tax

Before you begin closing entries, calculate the total amount of the “simplified” tax. After all, this is also an expense, and without it it will not be possible to sum up the correct results of the year. Although you consider the tax already in 2020, it must be reflected by posting on December 31, 2020. When you have calculated the additional tax at the end of the year, make the following entry:

If you have calculated the final tax to be reduced, reverse the excess accrued amounts using the same transaction. Likewise, consider the minimum tax. But first, create a separate sub-account for him. Then reverse the accruals for the year and make an entry to calculate the minimum tax:

Accounting for a simplified legal entity

The simplified taxation system (STS) can be used by both legal entities and individual entrepreneurs (IP). Accounting under the simplified tax system is significantly different for them.

All legal entities registered in the Russian Federation must maintain accounting records. This is established by paragraph 1 of Art. 6 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ.

Clause 4 of the same article of Law No. 402-FZ states that some organizations have the right to conduct accounting according to a simplified scheme. First of all, we are talking about small businesses. Non-profit organizations and participants in the Skolkovo project also have the right to simplify their accounting.

Further we will talk specifically about small businesses as the most numerous group of those mentioned above.

The criteria for classifying a company as a small business entity (Article 4 of the Law “On the Development of Small and Medium Enterprises in the Russian Federation” dated July 24, 2007 No. 209-FZ) and for switching to the simplified tax system (Article 346.12 of the Tax Code of the Russian Federation) are largely similar.

*** From 2020, it will be allowed to exceed these limits by up to 200 million rubles. and 130 people, respectively, with a simultaneous increase in single tax rates.

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The table shows that the requirements for simplifiers are more stringent, so almost any legal entity on the simplified tax system can be classified as a small business. This means that such an organization has the right to conduct simplified accounting. How it differs from the usual one will be discussed in the next section.

Accounting for fixed assets using the simplified tax system in 1C

As mentioned above, in order to accept an object for registration, it must be purchased and put into operation. To recognize expenses in tax accounting, it is necessary to record the fact of payment for the purchase.

To reflect a purchase transaction in the program, you need to open the “Purchase” tab and create a “Receipt of Products and Services” document. “Equipment” is selected as the type of operation. In the tabular section you need to indicate the nomenclature, quantity and cost of the purchased item. The “Account” column is entered as 08.04.

To reflect the payment, a payment order is filled out.

On the day the OS is put into operation, the “Acceptance for Accounting” document is drawn up. In addition to general information about the object, it contains two tabs. The first is accounting, and the second is tax accounting. If the accountant is well versed in the specifics of recording information, he will be able to fill out all the fields correctly. In this case, accounting operations (accounting and tax) in the program will be automatically performed when posting the “Period Closing” document.

Let's say an enterprise purchased a computer worth 25 thousand rubles. The object was put into production use on February 12, 2010. Accordingly, the document “Acceptance for accounting” should contain the same date.

In the “OS” tab, you must specify the name of the asset. It must be assigned an inventory number. In addition, the account from which the fixed assets were written off is indicated (08.04). Next, the type of operation performed on the object is indicated. This will be “Acceptance for accounting with subsequent commissioning.” Next, the method of reflecting depreciation costs is determined, and the appropriate account is indicated to which depreciation amounts will be written off.

Particular attention should be paid to the “Tax Accounting” tab. In the “Cost” field (expenses for the simplified tax system) of the object, the full amount of the initial price of the asset should be indicated. The amount and dates of payments actually made for the fixed asset are reflected separately in the corresponding columns. If the cost of the equipment has been fully repaid, then the entire amount (for example, the same 25 thousand rubles for a computer) can be recognized as expenses.

The most important thing when reflecting fixed assets is to correctly enter information in the “Procedure for including items in expenses” field. The program will offer to include it in expenses or depreciable property or not include it in expenses. If the OS was purchased for a fee, the period of its use exceeds a year, and the cost exceeds 20 thousand rubles, it is classified as depreciable property.

In the “Accounting” tab, you should indicate the accounts on which the accounting and depreciation calculation operations will be taken into account, and the method for calculating it. The enterprise may not be limited to the common linear method. Here it is necessary to assess the situation. It is likely that it is more convenient to calculate depreciation using the reducing balance method using an acceleration factor.

If the OS is purchased in installments, the costs for it are subject to write-off in the amount actually transferred to the seller.

Determine the financial result

Accounting errors

If you find accounting errors, correct them before you carry out the reformation. Prepare an accounting statement and make adjusting entries for December 31.

At the second stage of the reformation, it is necessary to close account 99 “Profits and losses”. To do this, enter a separate subaccount, for example, “Profit and Loss Balance,” and write off all other subaccounts to it. The final balance on account 99 must be transferred to account 84. If at the end of the year you made a profit, the posting is as follows:

Did you make a loss? Make the wiring:

As a result of the balance reform, the balance in account 99 “Profits and losses” as of January 1, 2020 will become zero. Now you can begin compiling accounting reports and distributing profits.

Example. How a small business can close the year and determine its financial result

Raduga LLC operates on a simplified income basis. For the year, taking into account deductions, 87,900 rubles were accrued. tax, of which 21,300 rubles. in the fourth quarter. Profit from core activities for 2020 amounted to RUB 1,230,000, and from other operations - RUB 850,000.

On December 31, the accountant reflected the additional tax accrued for the fourth quarter:

The company's accounting policy provides for a special sub-account “Profit and Loss Balance” to account 99. The accountant wrote off amounts from all other sub-accounts of this account to it. To do this I made the following wiring: