Accounting policy for one hundred UTII services sample. A ready-made accounting policy is a sample for an organization. How to keep separate records when combining basic and UTII

NPOs have the right to conduct accounting in a simplified way (Clause 4, Article 6 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ). Tax accounting must be maintained in any company, including non-profit organizations. The methodology and algorithm for tax and accounting are prescribed in the accounting policy. The management program of an NPO should reflect the specifics of the activities of a particular organization. A carefully thought-out accounting policy for non-profit organizations will allow you to avoid claims from tax authorities and other supervisory authorities.

STANDARD ACCOUNTING POLICY OF A NON-PROFIT ORGANIZATION

Non-profit organizations, like commercial firms, are required to formulate their accounting policies for the purposes of accounting and tax accounting.
The formation of the accounting policy of any organization is significantly influenced by many factors: the purpose of creating the organization and its organizational and legal form, scale, structure, type of activity, number of personnel, and so on. Since it is difficult to imagine a standard accounting policy for all existing forms of non-profit organizations, in this article we will consider the accounting policy using the example of a gardening non-profit association of citizens.
First, we note that now the legal regulation of the activities of horticultural associations is carried out by the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation) and the norms of the Federal Law of April 15, 1998 N 66-FZ “On horticultural, market gardening and dacha non-profit associations of citizens” (hereinafter referred to as – Law N 66-FZ), according to Article 1 of which a gardening non-profit association of citizens is a non-profit organization established by citizens on a voluntary basis to assist its members in solving general social and economic problems of gardening. However, as of January 1, 2019, Law No. 66-FZ will no longer be in force due to the entry into force of Federal Law No. 217-FZ of July 29, 2017 “On the conduct of gardening by citizens for their own needs and on amendments to certain legislative acts of the Russian Federation" (hereinafter referred to as Law No. 217-FZ). According to this law, in Russia, instead of the organizational and legal forms of non-profit organizations (hereinafter referred to as NPOs) established by Law N 66-FZ on gardeners, only two forms of NPOs will operate - gardening or vegetable gardening partnerships, which are, in fact, a type of partnership of real estate owners, where the form and name of the partnership are determined by the type of permitted use of land plots. According to Article 50 of the Civil Code of the Russian Federation, a non-profit organization is an organization that does not have profit as the main goal of its activities and does not distribute the profits received among participants. Moreover, they can be created only in those forms that are directly given in paragraph 3 of Article 50 of the Civil Code of the Russian Federation. Thus, according to the current edition of the Civil Code of the Russian Federation, NPOs can be created in the organizational and legal forms of: • consumer cooperatives, which include, among others, housing, housing construction and garage cooperatives, horticultural, gardening and dacha consumer cooperatives, mutual insurance societies, credit cooperatives, rental funds, agricultural consumer cooperatives; • public organizations, which include, among other things, political parties and trade unions (trade union organizations) created as legal entities, public initiative bodies, territorial public self-governments; • social movements; • associations (unions), which include, inter alia, non-profit partnerships, self-regulatory organizations, associations of employers, associations of trade unions, cooperatives and public organizations, chambers of commerce and industry; • real estate owners' associations, which include, among other things, homeowners' associations; • Cossack societies included in the state register of Cossack societies in the Russian Federation; • communities of indigenous peoples of the Russian Federation; • funds, which include public and charitable foundations; • institutions, which include government institutions (including state academies of sciences), municipal institutions and private (including public) institutions; • autonomous non-profit organizations; • religious organizations; • public companies; • bar associations; • legal entities (which are legal entities); • state corporations; • notary chambers. The list of NPO forms is closed and is not subject to broad interpretation.

What's in the documents?

The sample includes the following information:

• Full name of the individual entrepreneur, place of compilation, date.
• Title: order on the formation of accounting policies.
• Validity period and responsible persons.
• Accounting programs used in the work.
• The type of your business according to the list of possibilities for applying a special regime, the established indicator of basic profitability for it.
• The principle of calculating the amount of tax to be deducted, taking into account current coefficients.
• The procedure for applying deductions in the form of insurance premiums for yourself (without restrictions) or for employees (no more than 50% of the tax amount).
• The procedure for conducting transactions in cash or non-cash (the obligation is specified in

GASPROM LLC

ORDER No. __ on approval of accounting policies for tax purposes

Moscow 01/15/2014

For the purpose of organizing tax accounting for the calculation of unified agricultural tax

I ORDER:

1. Approve the developed accounting policy for tax purposes in accordance with Appendix _ to this order.

2. Apply accounting policies for tax purposes in work starting from _____________.

3. Control over the application and execution of this order is entrusted to ______________

I have read the order:

Appendix _ to the order dated __________ No. __

We draw up NPO accounting policies for tax purposes

Horticultural, gardening and dacha consumer cooperatives will be excluded from the list of non-profit organizations given in Article 50 of the Civil Code of the Russian Federation. Instead of them, as already noted, there will be only two forms of non-profit organizations - horticultural or vegetable gardening non-profit partnerships, as indicated by the provisions of Law N 217-FZ.

Note that, according to Law N 66-FZ, the forms of horticultural associations are (paragraph five of Article 1 of Law N 66-FZ): • horticultural non-profit partnership; • horticultural consumer cooperative; • horticultural non-profit partnership. At the same time, according to the Civil Code of the Russian Federation, from 01.09.2014

STANDARD ACCOUNTING POLICY OF AN AUTONOMOUS INSTITUTION

Autonomous institutions that have the legal capacity of legal entities, along with other Russian organizations, are required to keep accounting records and pay legally established taxes. It is impossible to ensure proper accounting and correctly calculate your tax obligations without such a tool as accounting policy. The standard accounting policy of an autonomous institution will be discussed in this article.

As is known, the legal status of autonomous institutions is regulated by the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), the Budget Code of the Russian Federation, as well as the Federal Law of November 3, 2006 N 174-FZ “On Autonomous Institutions” (hereinafter referred to as Law N 174- Federal Law). Currently, legal entities are created in the organizational and legal forms provided for in Chapter 4 “Legal Entities” of Section I “General Provisions” of Part One of the Civil Code of the Russian Federation. One of the forms of non-profit organizations are institutions - unitary non-profit organizations created by owners to carry out managerial, socio-cultural or other functions of a non-commercial nature (Article 123.21 of the Civil Code of the Russian Federation). A state or municipal institution can be a state-owned, budgetary or autonomous institution (clause 1 of Article 123.22 of the Civil Code of the Russian Federation). An autonomous institution (hereinafter referred to as “AU”) is recognized as a non-profit organization created by the Russian Federation, its subject or municipal entity to perform work, provide services in order to exercise the powers of state authorities, the powers of local government bodies provided for by the legislation of the Russian Federation in the fields of science, education, healthcare, culture, media, social protection, employment, physical culture and sports, as well as in other areas in cases established by federal laws (including when carrying out activities to work with children and youth in these areas) (Article 2 of Law No. 174-FZ). The founder of an autonomous institution can be the state represented by the Russian Federation itself or its subject, as well as a municipal entity. In the first case, the AU is created on the basis of property that is in federal or regional ownership, in the second - on the basis of property that makes up the municipal treasury. An autonomous institution can have only one founder in the person of a state (municipal) authority vested with the appropriate functions and powers, since when creating an institution, co-founding by several persons is not allowed (clause 2 of Article 123.21 of the Civil Code of the Russian Federation). The main activity of an independent institution is recognized as activities directly aimed at achieving the goals for which it was created, and within the framework of this activity, the founder of an independent institution establishes a state (municipal) task, the implementation of which the institution has no right to refuse. Along with this, the AU is vested with the right to perform (provide) specialized work (services) for citizens and organizations on a paid basis (Article 4 of Law No. 174-FZ), that is, the authorized activities of the AU can be commercial and non-commercial. The conditions and procedure for the formation of a state (municipal) task, as well as the procedure for financial support for its implementation, are determined by: - ​​the Government of the Russian Federation in relation to autonomous institutions created on the basis of federal property; — the highest executive body of state power of a constituent entity of the Russian Federation in relation to autonomous entities created on the basis of property owned by a constituent entity of the Russian Federation; - local administration in relation to autonomous institutions created on the basis of municipal property.

Financial support for the implementation of the state (municipal) task is provided by the founder of the AU (clause 3 of Article 4 of Law No. 174-FZ). In this case, the specified security is carried out by the latter, taking into account the costs: - for the maintenance of real estate and especially valuable movable property assigned to the AU by the founder or acquired by the AU at the expense of funds allocated for these purposes by the founder (with the exception of leasing the said property with the consent of the founder). — for the payment of taxes, for which the relevant property, including land plots, is recognized as an object of taxation. The responsibilities of the founder of the AU also include financing activities aimed at developing the AU. The list of such events is determined by the founder and finances their implementation through subsidies allocated from the relevant budget. The law does not prohibit the AU, in addition to the main one, from carrying out other types of income-generating activities, but at the same time puts forward the requirement to comply with the following conditions: - other activities serve to achieve the goals for which the AU was created and corresponds to them; - other activities are directly provided for by the Charter of the AU. If the AC conducts income-generating activities, then in terms of carrying out “income” activities, it is subject to the provisions of the legislation applicable to commercial companies (clause 1 of Article 2, clause 1 of Article 6 of the Civil Code of the Russian Federation). A similar opinion is expressed in the Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 23, 2015 N 25 “On the application by courts of certain provisions of Section I of Part One of the Civil Code of the Russian Federation.” Autonomous institutions are required to maintain accounting records, submit financial statements and statistical reports in the manner established by the legislation of the Russian Federation (clause 11 of Article 2 of Law No. 174-FZ). In addition, they are required to submit financial statements to the tax authorities (subclause 5 of clause 1 of Article 23 of the Tax Code of the Russian Federation). Accounting entities are maintained in the same manner as budgetary institutions, guided by Federal Law No. 402-FZ of December 6, 2011 “On Accounting” (hereinafter referred to as Law No. 402-FZ). When carrying out accounting, AUs are required to apply federal and industry accounting standards provided for by Law No. 402-FZ (Article 21 of Law No. 402-FZ).

The organization of accounting in a company should begin with the determination of the taxation system. This choice determines not only the size of tax obligations and the frequency of reporting, but also the procedure for making payments to the budget. The specifics of interaction with the Federal Tax Service and budgets should be fixed in the accounting policy of the enterprise; we proposed a sample of 2020 for public sector employees in another article, now we will draw it up for non-profit organizations.

Accounting policies: example for OSNO

Under the general system, the accounting policy for tax purposes (sample for non-profit organizations) should be described in the document:

1. Method of accounting for income when calculating income tax (cash or accrual method).
2. Method for determining the value of fixed assets, inventories and goods.
3. Method of calculating depreciation for fixed assets and intangible assets.
4. Possibility of forming reserves for income tax, vacations and doubtful debts.
5. Forms and forms of tax registers: unified or developed independently.

Regional and local authorities have the right to establish reduced tax rates, approve additional benefits or completely exempt from payment. When drawing up your accounting policies, be guided not only by federal legislation, but also by legal acts of constituent entities and municipalities.

Accounting policy of LLC on UTII: sample for retail trade for 2017

Limited Liability Company "ХХХХХ" ORDER No. on approval of accounting policy for tax purposes, 12/31/20 For the purpose of organizing tax accounting in LLC "ХХХХХ", I ORDER: 1.

Approve the developed accounting policy for tax purposes in accordance with Appendix 1 to this order. 2. Apply accounting policies for tax purposes starting from January 1, 2020.

3. Control over the execution of this order is entrusted to the Chief Accountant Ivanova I.I. General Director P.P. Petrov Appendix 1 to order No. dated December 31, 2020. Accounting policy for tax purposes 1. Tax accounting is carried out by the accounting department of XXXXX LLC, headed by the Chief Accountant.

Features during simplification

The simplified taxation system in accordance with current legislation provides for two types of accounting for enterprise income:

• “income” - the tax base is the total income for the reporting period without taking into account expenses incurred;
• “income minus expenses” - the basis for calculating the liability is determined as the difference between total income and expenses.

Let's look at the distinctive features in the table:

Accounting policy under a single tax and a simplified system

The importance of UE when combining simplification and imputation increases. The UP must reflect the procedure for maintaining special tax regimes, and the company must draw up this document in accordance with the following rules:

• development of regulations on separate accounting;
• selection of tax objects;
• determination of accounting methods;
• determination of accounting methods;
• choice of accounting principles;
• approval of the rules by order of the manager;
• drawing up an explanatory note if the established rules do not allow reliable information to be reflected.

In case of simultaneous use of special modes, accounting is carried out in full. In the UE, reflect the sub-accounts according to which the company will carry out accounting for each taxation regime, and also describe the methods for distributing income and expenses for each type of activity of the enterprise.

Sample accounting policy for non-commercial organizations