Analysis of profit before tax. Analysis of the organization's profit taxation system (using the example of Consult Geo Group LLC) Large one-time expenses

Income tax is a source of financial resources for the development of an enterprise and a source of increasing its market value and a source of generating revenue for federal and local budgets.

Let us consider in Table 5 the dynamics of payments for income tax from Federal Tax Service Inspectorate No. 43 for Moscow

Table 5

Dynamics of income tax payments from Federal Tax Service No. 43 in Moscow

As we can see from the table, the income tax received by the Federal Tax Service No. 43 for Moscow is growing, this indicates the effective work of the inspectorate.

In 2012, income tax amounted to 354.38 million rubles, which is 208.2 million rubles more than in 2010. or by 242.44%.

Let's look at the dynamics of income tax graphically in Fig. 1.

Rice. 1

There is no doubt that there is a dynamic increase in tax payments to budgets, which may be due to an increase in the tax base for taxes and various audits of accounting documentation.

Most often, there may be violations during on-site inspections of the Federal Tax Service No. 43 for the city of Moscow to control income tax:

Failure to submit a tax return within the deadlines specified by law;

Failure to include into the VAT tax base all income from the sale of goods (services) (clause 2 of Article 153 of the Tax Code of the Russian Federation);

Reflection of false information in invoices (clause 5 of Article 169 of the Tax Code of the Russian Federation);

Reduction of the unified social tax credited to the federal budget due to non-payment of insurance contributions for compulsory pension insurance (clause 3 of Article 243 of the Tax Code of the Russian Federation);

Failure to fulfill the duty of a tax agent to fully transfer taxes (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Tax sanctions for violations of tax legislation are used in accordance with inspections by tax authorities of taxpayer documents associated with the calculation and payment of taxes, research (based on established rules) of any production, trading, warehouse and other premises of taxpayers related to the receipt of profit (income).

When checking the accuracy of organizations’ calculations of income tax, tax inspectors follow the Temporary Instructions “On the procedure for conducting documentary checks of legal entities, regardless of the type of work and form of ownership (including the organization of a special regime of work), for compliance with tax legislation, accuracy of calculation, full timely payment to the income tax budget, prescribing the procedure for verification, the use of documents, and the accuracy of calculating parts of the taxable base.”

Based on the Tax Code of the Russian Federation, certain sanctions may be applied to a taxpayer for errors in calculating income tax:

Late submission of income tax calculations by up to 180 days. Based on Part 1 of Art. 119 of the Tax Code of the Russian Federation provides for the collection of a fine in the amount of 5% of the amount of tax payable on the basis of the declaration for each full month from the day established for its submission, but not more than 25% of this amount;

Gross violation by the organization of the rules for accounting for income and expenses and objects of the tax system. If these actions are carried out during one tax period, then the fine will be 5 thousand rubles. If these actions are carried out over more than one period, the fine will be 15 thousand rubles;

Violation of the rules for preparing income tax calculations, manifested in inappropriate display of income and expenses in it. Collection of a fine - 3 thousand rubles;

Violation of the rules for preparing income tax calculations, i.e. non-reflection or incomplete reflection, i.e. errors that contribute to a reduction in the amount of tax. Collection of a fine - 5 thousand rubles;

Non-payment or incomplete payment of the amount of income tax as a result of an understatement of the tax base or inaccurate calculation of the amount of tax based on the results of the tax period, discovered during an on-site audit. Collection of a fine in the amount of 20% of the unpaid tax; the same actions committed intentionally will entail a fine of 20% of the unpaid tax amount;

Failure by tax agents to fulfill the duties assigned to them by the legislation on taxes and fees to withhold from taxpayers and transfer income taxes to the budget. Collection of a fine in the amount of 20% of the amount subject to withholding and transfer;

Failure to submit to the tax inspectorate the documents necessary to verify the correctness of income tax calculations, or submission of documents with knowingly false information. Collection of a fine in the amount of 5 thousand rubles;

Refusal to submit documents at the request of the tax authority sufficient to determine the accuracy of income tax calculations, or failure to submit them within the prescribed period. Collection of a fine in the amount of 5 thousand rubles.

The root reasons for which the noted violations are allowed may be different. As a rule, this is due to the complexity of tax legislation, the lack of experience of the company's accountants, an arithmetic error, or deliberate non-compliance.

The technical reasons for avoiding taxation lie in the imperfection of the form and methods of control. The tax office is not able to audit all business transactions and control the accuracy of all accounting documents. The financial penalties for these violations are identical.

The amount of tax identified by the taxpayer and contributed to the budget is necessarily taken into account when preparing the tax calculation from the actual profit of the next reporting period (on an accrual basis from the beginning of the year). If a taxpayer discovers an understatement of profit for previous years or expired periods of the reporting year, he is obliged to submit to the tax office information on the amount of understated profit, an updated calculation of income tax for previous years or expired periods of the reporting year, without waiting for the deadline for submitting the calculation for reporting period.

Taxpayer officials guilty of concealing profits (income) on a large or especially large scale, as well as evading appearance before the Federal Tax Service of Russia to give explanations or refusal to give explanations of the sources of profit (income) and their actual volume, are brought to criminal liability, as well as for failure to provide documentation and other information about the work of enterprises at the request of the Russian Ministry of Taxation.

If taxpayers disagree with the decision of the tax inspectorate, they have the right to appeal to the Arbitration Court of the Russian Federation. This method of resolving a conflict with the tax inspectorate is relatively often used in current practical work, and it can be noted that it is quite successful in both directions.

Often, imperfections in legislation and low competence of the tax inspectorate are the motive for going to the courts, where decisions necessary for settlement are made.

Income tax

Definition 1

Income tax is a direct tax levied on the profits of an organization, company, enterprise, bank, insurance organization, and so on.

Income tax is one of the significant taxes in the total share of revenues to the budget of the Russian Federation. It constitutes a significant part of the budget not only of the state, but also of the organization itself, which is a taxpayer of income tax.

To reduce its tax burden, an organization needs to take advantage of tax breaks provided by the government. Over the past years, unstable tax revenues have been observed, both in the Federal budget and in the regional budget. This is due to the deteriorating economic situation in the country.

Note 1

Income tax is provided for in Ch. 25 of the Tax Code of the Russian Federation (Tax Code of the Russian Federation), which came into force on January 1, 2002.

The amount of income tax directly depends on the final financial result of the organization’s activities. It follows from this that for the purposes of calculating income tax, the object of taxation is the profit arising when income exceeds expenses.

Income tax rate

The base rate for income tax is set at 20%, except in other cases provided for by the Tax Code of the Russian Federation.

The 20% rate is divided according to budget levels:

3% goes to the federal budget, and 17% goes to the budget of the constituent entities.

This distribution is established for the period from 2017 to 2020. Before 2017, the 20% tax rate was distributed as follows:

2% went to the federal budget, and 18% to the regional budget.

However, for individual taxpayers, reduced income tax rates are established, but not lower than 13.5%.

The corporate income tax has the greatest impact on the budgets of the constituent entities of the federation, since this level of the budget accounts for 18% of the total tax amount, calculated at a rate of 20%. But given that since 2017 this figure has decreased to 17%, we can expect an increase in federal budget revenues.

Analysis of income tax revenues to various levels of the Russian budget

Let us take the income tax revenues of 2015–2016 for analysis.

• The consolidated budget of the Russian Federation in 2015 amounted to 2,372,842,854 rubles.
• The federal budget of the Russian Federation in 2015 amounted to 47,456,857.08 rubles. In 2015, the Federal budget of the Russian Federation was 2%.

Budgets of the constituent entities of the federation - 427111713.7 rubles. In 2015, the budgets of the federal subjects amounted to 18%.

The consolidated budget of the Russian Federation in 2016 amounted to 2,598,848,206 rubles.

• The federal budget of the Russian Federation in 2016 amounted to 51,976,964.12 rubles. In 2016, the Federal budget of the Russian Federation was 2%.
• Budgets of the subjects of the federation - 467792677.1 rubles. In 2016, the budgets of the federal subjects amounted to 18%.

The change for the period 2015–2016 was:

• The consolidated budget of the Russian Federation amounted to 226,005,352 rubles.
• The federal budget of the Russian Federation in 2015 amounted to 4,520,107 rubles.
• Budgets of the constituent entities of the federation - 40,680,963 rubles.

Note 2

In percentage terms, income tax receipts for 2016 increased by 9.52% compared to 2015. Consequently, the state can provide targeted financing to a greater extent in various spheres of society. However, given the difficult economic situation in the country, the state needs to develop a strategy to protect small, medium-sized, and socially significant enterprises.

To achieve this, the state creates various benefits for enterprises that need support. Currently, many methods have been developed to achieve reasonable amounts of tax payments.

E.V. Popova,
certified auditor,
Member of the Chamber of Tax Advisors
AUDITOR
№11, 2010

The article discusses the methodology for analyzing accounting (financial) reporting indicators reflecting settlements with the budget for income tax, which is necessary at the planning stage of an audit under the audit section “Settlements with the budget for income tax.”

Analysis of financial statements of organizations is a necessary step when planning an audit. The objectives of this stage are a preliminary check of the statements, as well as an understanding of the activities of the audited entity and the identification of areas of possible risk, necessary in determining the nature, timing and scope of other audit procedures.

The article proposes a methodology for analyzing accounting (financial) reporting indicators reflecting settlements with the budget for income tax, which is necessary at the planning stage of an audit under the audit section “Settlements with the budget for income tax.”

The methodology for conducting such an analysis can also be used by the auditor when performing a review audit of accounting (financial) statements in order to express negative confidence in the conclusion based on the results of such an audit. This will allow us to obtain sufficient appropriate evidence necessary when the auditor expresses an opinion that there are no facts that would give reason to believe that the accounting (financial) statements of the business entity do not reliably reflect in all material respects the financial position of the business entity at the end of the reporting year and the results its financial and economic activities for the reporting year (in relation to indicators reflecting settlements with the budget for income tax).

The method described in the article for analyzing indicators of accounting (financial) statements reflecting settlements with the budget for income tax is effective when used as part of planning a tax audit of settlements with the budget for income tax. Such an analysis gives an initial idea of ​​possible data inconsistencies and bottlenecks that are subject to detailed verification, which helps to organize the process of drawing up a tax audit plan and program more rationally and efficiently.

The main areas of analysis of accounting (financial) reporting indicators reflecting income tax settlements with the budget in order to identify possible inconsistencies and contradictions are:

checking the interrelation of the relevant indicators of accounting and tax reporting, their compliance with the data of the accounting registers;

analysis of relevant indicators of accounting (financial) statements, taking into account their dynamics and relationships.

Analysis information base

The information base used by the auditor when analyzing financial statements includes:

regulations governing the formation of financial reporting indicators reflecting income tax calculations;

order on the accounting policy of the organization;

registers of synthetic and analytical accounting for individual objects of accounting and tax accounting.

Main legal acts, used by the audited entity when reflecting in the accounting (financial) statements settlements with the budget for income tax, are the following:

Federal Law of November 21, 1996 No. 129-FZ “On Accounting”;

Accounting Regulations “Accounting for Income Tax Calculations of Organizations” PBU 18/02, approved by Order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n;

Regulations on maintaining accounting and financial statements in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n;

Order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n “On the forms of financial statements of organizations” 1;

1 Starting with the annual financial statements for 2011, Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n “On the forms of financial statements of organizations” comes into force.

Instructions for the application of the Chart of Accounts for accounting the financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n;

Methodological recommendations for checking income tax and obligations to the budget when conducting an audit and providing related services, approved by the Ministry of Finance of Russia on April 23, 2004, approved by the Council on Auditing Activities under the Ministry of Finance of Russia, protocol dated April 22, 2004 No. 25.

When calculating taxable profit and reflecting data in the income tax return, the audited entity primarily uses the following basic legal acts:

international agreements and conventions regulating certain aspects of taxation;

Civil Code of the Russian Federation and Tax Code of the Russian Federation;

Order of the Ministry of Finance of Russia dated 05.05.08 No. 54n “On approval of the tax return form for corporate income tax and the procedure for filling it out.”

Responsibility for the audited entity's compliance with the requirements of regulatory legal acts of the Russian Federation, as well as for the prevention and detection of facts of non-compliance with regulatory legal acts of the Russian Federation lies with the management of the audited entity.

Analysis of accounting policies carried out by the auditor to determine whether the audited entity has chosen correctly one of the methods for reflecting in the financial statements indicators related to the calculation of income tax.

1. According to clause 3 of PBU 18/02, information on permanent and temporary differences can be formed in accounting:

on the basis of primary accounting documents directly from the accounting accounts;

in a different manner determined by the organization independently.

One of the proposed methods for generating information about permanent and temporary differences should be enshrined in the accounting policies of the organization.

2. According to clause 19 of PBU 18/02, the reflection of deferred tax assets and liabilities in the balance sheet is possible in two ways:

a detailed amount in the assets and liabilities of the balance sheet;

the balanced (collapsed) amount in the asset or liability of the balance sheet.

Reflection in the balance sheet of the balanced amount of a deferred tax asset and a deferred tax liability is possible if the following conditions are simultaneously met:

the presence of deferred tax assets and deferred tax liabilities in the organization;

deferred tax assets and deferred tax liabilities are taken into account when calculating income taxes.

One of the proposed methods of reflecting deferred taxes should be enshrined in the accounting policies of the organization.

3. According to clause 22 of PBU 18/02, the amount of current income tax for the purpose of its reflection in the Profit and Loss Statement can be determined:

based on data generated in accounting in accordance with paragraphs 20 and 21 of PBU 18/02. In this case, the amount of the current income tax must correspond to the amount of the calculated income tax reflected in the income tax return;

based on the income tax return. In this case, the amount of the current income tax must correspond to the amount of the calculated income tax reflected in the income tax return.

One of the proposed methods for determining the current income tax should be enshrined in the accounting policies of the organization.

When analyzing accounting policies for tax accounting purposes, the auditor must obtain an understanding of:

on the procedure for maintaining tax accounting chosen by the organization (Article 313 of the Tax Code of the Russian Federation);

on the forms of tax registers used in the organization (Article 313 of the Tax Code of the Russian Federation).

To accounting registers, according to which the formation of accounting reporting indicators reflecting settlements with the budget for income tax occurs, include:

data on account 99 “Profits and losses” (account turnover and balance at the end of the period under review);

data on account 68 “Settlements with the budget for taxes and fees” sub-account “Income Tax” (account turnover and balance at the end of the audited period);

data on turnover between accounts 99 “Profits and losses” and 68 “Calculations with the budget for taxes and fees” subaccount “Income Tax”;

data on turnover between accounts 99 “Profits and losses” and 84 “Retained earnings (loss) of previous years”;

data on account 09 “Deferred tax assets” (account turnover and balance at the end of the audited period);

data on turnover between accounts 99 “Profits and losses” and 09 “Deferred tax assets”;

data on account 77 “Deferred tax liabilities” (account turnover and balance at the end of the audited period);

data on turnover between accounts 99 “Profits and losses” and 77 “Deferred tax liabilities”.

In order to verify the reliability of the data in the accounting registers, reflecting information on the amount of deferred taxes and permanent tax liabilities (assets), as well as debts to the budget for income tax, we use tax registers containing information:

on the amounts of temporary differences leading to a decrease in taxable profit in subsequent periods;

on the amounts of temporary differences leading to an increase in taxable profit in subsequent periods;

on the amounts of permanent differences involved in calculating the tax base for income tax in accounting (tax) accounting, but not accepted for calculating the tax base in tax (accounting) accounting for both the reporting and subsequent reporting periods.

Interrelation of accounting and tax reporting indicators reflecting income tax calculations

The accounting and tax reporting indicators to be compared are the following:

a) in the balance sheet (form No. 1) 2:

line 470 “Retained earnings (uncovered loss)”;

line 145 “Deferred tax assets”;

line 515 “Deferred tax liabilities”;

2 Line numbers and their names are given in accordance with the order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n.

b) in the profit and loss statement (form No. 2):

line 140 “Profit (loss) before tax”;

line 141 “Deferred tax assets”;

line 142 “Deferred tax liabilities”.

line 150 “Current income tax”;

line 190 “Net (profit) loss of the reporting period”;

line 200 “Permanent tax liabilities (assets)”;

c) in the income tax return:

line 180 of sheet 02 “Current income tax”.

Checking the interrelation of indicators reflecting calculations with the budget for income tax is carried out by the auditor in two stages.

On first stage the auditor should be guided by the verification formula, which essentially follows from the requirements of paragraph 21 of PBU 18/02, according to which “current income tax is recognized as income tax for tax purposes, determined on the basis of the amount of conditional expense (conditional income), adjusted for the amount of permanent tax liability (asset), increase or decrease in deferred tax asset and deferred tax liability of the reporting period” .

The verification formula is as follows:

Current income tax = Conditional tax expense (income) + PNO - PNA + Change in IT - Change in IT,

where PNO is a permanent tax liability;

PNA - permanent tax asset;

OTA - deferred tax asset;

IT is a deferred tax liability.

When a loss is received in tax accounting according to the reporting (tax) period, the result of the above formula should be zero.

If the above equality is not satisfied, then it is obvious that the indicators present in the formula contain an error. One of the ways to detect such an error, recommended by the Russian Ministry of Finance, is to check the balanced (collapsed) amount of the deferred tax asset (liability). Such a check is carried out by comparing the current income tax taken from the tax return with the conditional expense and permanent tax liability (asset) taken from the profit and loss statement (form No. 2):

If the data on line 141 exceeds the data on line 142 of Form No. 2, a balanced amount of ONA arises, the value of which is determined as follows:

Balanced amount SHE = Current income tax - Conditional tax expense (income) - PNO + PNA;

in the opposite situation, a balanced amount of IT arises, determined by the formula:

Balanced amount IT = Conditional tax expense (income) + PNO - PNA - Current income tax.

On second stage The auditor checks the correctness of the formation of financial reporting data by correlating them with the indicators of accounting registers and. tax return, as well as interrelating the indicators of form No. 1 and form No. 2. The procedure for comparing data reflecting calculations with the budget for income tax is given in Table 1.

In table 2 provides an example of a working document that summarizes the auditor’s work carried out regarding the comparability of accounting and reporting indicators and their interrelation.

Table 1. Comparability of synthetic accounting data and tax accounting registers with submitted accounting and tax reporting

* The data in Form No. 1 and Form No. 2 will be the same if, at the end of the reporting period, the organization did not distribute net profit, for example, to pay dividends.

** Data from accounting registers will not reflect current income tax if the organization has no overpayment (underpayment) of income tax as of the reporting date, as well as accrued but unpaid penalties and fines. If the income tax is overpaid, the organization will have receivables, which are reflected in the balance sheet on line 240 “Short-term receivables.”

UPB - when fixed in the accounting policy of the organization the method of reflecting temporary differences in the balance sheet is collapsed (by balancing them), the marked indicators will coincide in their balanced amount.

Analysis of accounting (financial) reporting indicators reflecting income tax calculations

The main tool when analyzing accounting (financial) statements is the use of analytical procedures. When using them, the auditor analyzes relationships and patterns based on information about the activities of the audited entity, and also studies the relationship of these relationships and patterns with other information available to the auditor or the reasons for possible deviations from such information (clause 3 of FSAD No. 20).

Table 2. Analysis of comparison of the results of synthetic accounting and tax accounting registers with accounting and tax reporting data

When determining the range of analytical procedures during the preliminary planning of an audit by an auditor of income tax calculations, it is advisable to use publicly available criteria for self-assessment of risks for taxpayers, which are used by tax authorities in the process of selecting objects for conducting on-site tax audits. Such criteria were developed by the tax service and approved by order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/333@. Let's consider the most important of them, which are directly related to income tax and help to establish significant areas of verification.

1. The tax burden of the inspected economic entity is below its average level for economic entities in a specific industry (for a specific type of economic activity) .

The tax burden is calculated as the ratio of the amount of taxes paid according to reporting on taxes and fees and the turnover (revenue) of the organization according to financial statements.

2. Reflection of losses in accounting and tax reporting over several tax periods (two or more calendar years) .

Since business activity is aimed at generating income (profit), its absence should attract the attention of the auditor.

3. Outpacing growth rate of expenses over the growth rate of income from sales of goods (works, services) .

The analysis reveals a discrepancy between the growth rate of expenses (TRRno) compared to the growth rate of income (TRDns) according to tax reporting and the growth rate of expenses (TRRbo) compared with the growth rate of income (TRDbo) reflected in the financial statements:

TRRno/TRDno and TRRbo/TRDbo

Such a discrepancy occurs when, with a significant increase in revenue, the amount of income tax simultaneously decreases, which may indicate the use of different fiscal schemes.

4. Significant deviation of the level of profitability according to the accounting data of an economic entity from the level of profitability for a given field of activity according to statistics .

The profitability of goods, products, works, services sold is defined as the ratio of the value of the balanced financial result from sales (profit (loss) from sales) and the cost of goods, products, works, services sold. A negative balanced financial result from sales indicates that the organization is unprofitable.

Return on assets is the ratio of the balanced financial result (profit (loss) before tax) and the value of the organization's assets (balance sheet currency). A negative balanced financial result from sales indicates that the organization is unprofitable.

A deviation of profitability according to accounting data downwards from the industry average profitability indicator for a similar type of activity according to statistics by 10% or more may indicate an overestimation of expenses by an economic entity.

Having received the values ​​of all the described coefficients, the auditor conducts their further analysis by comparing them with the average for the industry and type of activity of the audited entity. In the event of a loss or unreasonable overestimation of expenses (decrease in the level of profitability, tax burden), it is necessary to establish procedures to establish the causes of the loss or overestimation of the level of expenses.

The result of the procedures for analyzing accounting (financial) statements may be a generalization of the analysis results into one working document of the auditor, which will clearly show all the discrepancies and inconsistencies identified by the auditor.

For identified discrepancies and inconsistencies, the auditor needs to obtain explanations from the management of the audited entity and relevant audit evidence. Investigation of unusual deviations and relationships typically begins with inquiries submitted to management of the audited entity.

Upon receipt of responses to queries, the auditor (clause 17 of FSA No. 20):

attempts to confirm the responses of the audited entity's management, for example, by comparing them with the information it has and other evidence obtained during the audit;

considers the need to apply other audit procedures based on the results of inquiries if the audited entity's management is unable to provide reasonable explanations or if such explanations cannot be considered convincing by the auditor.

After obtaining a complete picture of the analyzed indicators and identifying significant areas of audit, the auditor can begin to draw up an audit plan and program.

If the procedures carried out by the auditor did not reveal deviations from the expected patterns, and there are no relationships that contradict each other, then in this case we can only say that for a given amount of income tax, the audited entity with a high degree of probability correctly reflects the transactions associated with the accrual and calculation of income tax in accounting registers and accounting (financial) statements. At the same time, the procedures presented in the article do not confirm the correctness of the calculation of the tax itself and the procedure for reflecting income and expenses in tax accounting. Their use when planning an audit will help guide the auditor in choosing further substantive procedures.

Bibliography

1. Tax Code of the Russian Federation (parts one and two).

2. Accounting Regulations “Accounting for corporate income tax calculations” PBU 18/02. Approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n.

4. Auditing Rule (Standard) No. 20 “Analytical Procedures”. Approved by Decree of the Government of the Russian Federation of September 23, 2002 No. 696.

Introduction 3

1. The importance of the enterprise’s calculations with the tax budget 5

1.1 Concept and meaning of budget 5

1.2 Main sources of budget income 8

1.3 Types of taxes paid by an enterprise to the budget 12

1.4 Procedure for calculating income tax and property tax 14

2. Analysis of budget calculations using the example of Olesya LLC 17

2.1 Analysis of taxable profit 17

2.2 Analysis of income tax calculation 19

2.3 Analysis of enterprise property tax 25

Conclusion 31

References 33

Applications 34

Introduction

The relevance of the study lies in the fact that any enterprise in the process of financial and economic activity has settlement obligations for taxes with the budget. Enterprises, organizations and institutions, regardless of their financial condition, are required to pay taxes to the budget system. The achievement of the main goals of the reforms carried out in the country and the mitigation of emerging acute social problems largely depends on how these funds will be accumulated, or more precisely, how much of these funds will be in the consolidated budget.

Payments to the budget are carried out within the framework of the relationship between a commercial organization and the state tax system. The tax system is a system of taxes, fees, duties and other payments, the collection of which occurs in accordance with the procedure established by law. The procedure for establishing and collecting taxes and fees is regulated by the tax legislation of the Russian Federation, the main element of which is the Tax Code of the Russian Federation (TC RF). Taxes have been a necessary link in economic relations in society since the emergence of the state. The development and change in forms of government are always accompanied by a transformation of the tax system. In a modern civilized society, taxes are the main form of state income. These funds finance state and social programs and maintain structures that ensure the existence and functioning of the state itself. The relationship between the budget and taxes is due to the fiscal nature of taxes. Tax payment issues are among the most important in the business life of Russian economic entities. First of all, the attention of the organization's management is drawn to monitoring the accuracy, completeness and timeliness of tax payments in order to avoid fines, penalties and other sanctions, and then to the possibility of legally reducing tax payments (tax planning).

The purpose of the course work is to analyze calculations with the budget for income tax and property tax.

Coursework objectives:

reveal the concept and meaning of budget;

characterize the main sources of budget revenues;

consider the types of taxes paid to the budget;

explore the procedure for calculating income tax and property tax;

analyze calculations with the budget using the example of an enterprise.

The theoretical and methodological basis of the study was the scientific works of leading experts in the field of taxation, finance, regulations on the problem under study, as well as data from current accounting, accounting and statistical reporting of the enterprise.

The object of the study is Olesya LLC. The subject of the study is the organization’s calculations with the budget for income tax and property tax.

1. The importance of the enterprise’s tax calculations with the budget

1.1 Concept and meaning of budget

The central place in any financial system is occupied by its budget subsystem (budget system). In financial theory and practice, there are different approaches to the interpretation of the concept of “budget,” which is due to the versatility of the budget as a phenomenon.

In the application to public finance, the budget (from the English budget - bag, purse) is traditionally understood as a centralized monetary fund formed at one level or another to ensure the functions and tasks of the relevant authorities (state, local). This interpretation reveals to the greatest extent the content of the budget as a socio-economic phenomenon, its role in social production. The budget in this sense is the basis for the functioning of the state as a whole, its national-state and administrative-territorial entities; This is the most important source of funds, at the full and direct disposal of state or municipal authorities. Centralization of funds in budgets not only allows one to maneuver financial resources and concentrate them on solving the most important problems of an economic and social nature, but also ensures the implementation of state economic and financial policies.

With the development of society, the socio-economic role of the budget also changes significantly. In a planned-directive economy, the state budget was the only source of financial support for all aspects of society. The market economy has changed the relationship between centralized (primarily budgetary) and decentralized monetary funds in favor of the latter. Budget funds are increasingly focused on solving global, national problems - structural restructuring, scientific and technological development, ensuring the competitiveness of domestic producers, etc. The social orientation of the budget is increasing, its orientation towards the implementation of programs related to ensuring the protection of the population from market risks , inflation and crisis phenomena. All this is carried out against the backdrop of legal and organizational support for entrepreneurship, stimulation of its initiative, and the development of decentralized funds of funds.

From an essential point of view as an economic category, the budget is considered as a system of economic (monetary) relations between the state, economic entities and the population regarding the redistribution of part of the value of the social product in the process of education and the use of a special centralized fund of funds to satisfy the most important needs of society at this stage of development . This approach is developed in interpretations of a more applied nature. Thus, in the budget code of the Russian Federation (Article 6), from the standpoint of economic practice, the budget is interpreted as a form of education and expenditure fund of funds intended for financial support of the tasks and functions of the state and local government. In this case, the budget is interpreted from the perspective of the sources of its formation and the specific forms in which the movement (expenditure) of budget funds is carried out, as well as from the perspective of the relationships that constitute the essence of these processes.

The budget, as the main financial plan of the country, establishes the legal rights and obligations of participants in budgetary relations, coordinates and organizes the activities of all parts of the financial system, all participants in economic relations. Coordination is carried out through the relationship of budget indicators with indicators of other financial plans, investment programs, etc. In particular, the financial plans of enterprises fix the amount of mandatory payments to the budget and, for a number of enterprises, possible revenues from the budget; all funds allocated according to estimates to state budgetary bodies and structures go entirely through the expenditure side of the corresponding budget. The budget is a specific, universal financial plan, since its indicators cover almost all areas of the country’s economic and social development.

In the context of these approaches in economic practice, the budget is considered and used by the state as the most important instrument of financial regulation.

Budget regulation is the process of income distribution and redistribution of funds between budgets of different levels in order to equalize the revenue base of local budgets, carried out taking into account state minimum social standards. The basis of budget regulation is the distribution of sources of income established by law between budgets of different levels. As part of budgets, target and reserve budget funds can be created, the funds of which, in order to implement social, economic and other programs, cover deficits, and eliminate the consequences of natural disasters, can be transferred free of charge to the budgets of lower levels. The state also exerts a regulatory influence on the subfederal level and commodity producers through the taxation system, government loans and investments, interest rates, etc.

Budget regulation is one of the most important economic functions of the state. Its goal is to maintain the stability of the economy, ensure its balance, structural changes, and solve global problems of the functioning and development of society. Budgetary regulation is quite developed in various economic systems. Although, it should be said that in a market economy, the degree of government intervention in the movement of financial resources of regions and enterprises is much less than in a non-market economy and is, as a rule, indirect in nature.

Thus, the budget is an objectively determined link in the financial system, a special segment of monetary relations associated with the formation, distribution and use of a centralized fund of funds intended to ensure the functions and tasks of the state and its territorial subsystems; This is the main financial plan of the country, the most important instrument of government regulation.

1.2 Main sources of budget revenues

Budget revenues are understood as funds received free of charge and irrevocably in accordance with the legislation of the Russian Federation at the disposal of state authorities of the Russian Federation, its constituent entities and local governments.

As part of the budget classification, income is grouped by sources and methods of obtaining them.

Budget revenues are generated from tax and non-tax revenues, as well as gratuitous transfers. The balance of funds at the end of the previous year is included in the budget revenues of the current year.

TO tax revenue include federal, regional taxes and fees of constituent entities of the Russian Federation and local taxes and fees provided for by tax legislation, as well as penalties and fines. The revenues of the corresponding budget also fully take into account the amount of provided tax credits, deferments and installments for the payment of taxes and other obligatory payments to the budget.

The next type of budget income is non-tax revenues, which include:

income from the use of state or municipal property;

income from the sale or other alienation of property in state and municipal ownership;

income from paid services provided by relevant government bodies, local governments, and
also budgetary institutions under the jurisdiction of federal executive authorities, executive authorities of constituent entities of the Russian Federation, and local governments, respectively;

funds received as a result of the application of civil, administrative and criminal liability measures, including
including fines, confiscations, compensation, as well as funds received in compensation for damage caused to the Russian Federation,
its subjects and municipalities, and other amounts of forced withdrawal of income in the form of financial assistance and budget loans received from budgets of other levels of the budget system of the Russian Federation;

other non-tax income.

Among non-tax budget revenues, a special place is occupied by revenues associated with the circulation of budget funds in various segments of the financial market:

funds received in the form of interest on budget balances
funds in accounts with credit institutions;

funds received from the transfer of property located in
state or municipal property, on bail or in
Trust management;

funds from repayment of government loans, budget
loans and advances, including funds received from the sale of property and other collateral transferred by recipients of budget loans and advances, and state or municipal guarantees to the relevant executive authorities as security for obligations;

payment for the use of budget funds provided to other budgets, foreign states or legal entities on a repayable and paid basis;

income in the form of profit attributable to shares in the authorized
(share) capital of business partnerships and companies, or
dividends on shares owned by the Russian Federation, its
subjects or municipalities;

1.3 Types of taxes paid by an enterprise to the budget

According to paragraph 1 of Art. 8 of the Tax Code of the Russian Federation, a tax is understood as a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management for the purpose of financial support for the activities of the state and (or) municipalities.

In the Russian Federation, the tax system must be characterized as a combination of federal, regional and local taxes.

In the tax structure of the Russian Federation in accordance with Art. 12 Tax Code of the Russian Federation includes:

federal taxes and fees (Article 13 of the Tax Code of the Russian Federation);

regional taxes and fees (Article 14 of the Tax Code of the Russian Federation);

local taxes and fees (Article 15 of the Tax Code of the Russian Federation),

Federal taxes and fees are established by the Tax Code of the Russian Federation and are mandatory for payment throughout the territory of Russia, i.e. their composition, the object of taxation, the procedure for forming the tax base, the size of tax rates, the procedure for calculation and payment are determined at the federal level and only in accordance with the Tax Code of the Russian Federation.

Federal taxes and fees include:

Value added tax (Chapter 21 of the Tax Code of the Russian Federation);

Excise taxes (Chapter 22 of the Tax Code of the Russian Federation);

Personal income tax (Chapter 23 of the Tax Code of the Russian Federation);

Unified social tax (Chapter 24 of the Tax Code of the Russian Federation);

Corporate income tax (Chapter 25 of the Tax Code of the Russian Federation);

Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources (Chapter 25.1 of the Tax Code of the Russian Federation);

Water tax (Chapter 25.2 of the Tax Code of the Russian Federation);

Mineral extraction tax (Chapter 26 of the Tax Code of the Russian Federation);

State duty (Chapter 25.3 of the Tax Code of the Russian Federation).

Regional taxes and fees are established by the Tax Code of the Russian Federation, put into effect by the laws of the constituent entities of the Russian Federation and are obligatory for payment on the territory of these constituent entities. Legislative bodies determine tax rates in accordance with the Tax Code of the Russian Federation; procedure and deadlines for tax payment; reporting forms. In addition, the regional legislator is also authorized to introduce tax benefits and the grounds for their provision to the taxpayer. Other elements of taxation are established by federal laws.

Regional taxes and fees include:

Transport tax (Chapter 28 of the Tax Code of the Russian Federation);

Tax on gambling business (Chapter 29 of the Tax Code of the Russian Federation);

Tax on property of organizations (Chapter 30 of the Tax Code of the Russian Federation).

Special tax regimes are established and applied in cases and in the manner provided for by the Tax Code of the Russian Federation and other acts of legislation on taxes and fees. They imply a special procedure for determining the elements of taxation, as well as exemption from the obligation to pay certain taxes and fees.

Special tax regimes are:

Taxation system for agricultural producers (unified agricultural tax) (Chapter 26.1 of the Tax Code of the Russian Federation);

Simplified taxation system (Chapter 26.2 of the Tax Code of the Russian Federation);

Taxation system in the form of a single tax on imputed income for certain types of activities (Chapter 26.3 of the Tax Code of the Russian Federation);

Taxation system for the implementation of production sharing agreements (Chapter 26.4 of the Tax Code of the Russian Federation).

Local taxes and fees are those established by the Tax Code of the Russian Federation, put into effect by regulatory legal acts of representative bodies of local self-government and obligatory for payment in the territories of the corresponding municipalities.

Local taxes include:

Property tax for individuals;

Land tax (Chapter 31 of the Tax Code of the Russian Federation).

1.4 Procedure for calculating income tax and property tax

Income tax- one of the most significant taxes. After all, the base from which it is paid is, perhaps, the largest. If the tax is calculated incorrectly, the company may overpay significant amounts to the budget or underpay, for which the tax office will impose a fine.

The object of taxation for income tax is the profit received by the taxpayer (P):

D - income of the organization, rub.;

R - expenses of the organization, rub.

The tax period for income tax is one year; The reporting period can be either a quarter or a month.

Income tax is calculated on an accrual basis from the beginning of the tax period (year) until the end of the reporting period (quarter, month)

N pr = P * Spr / 100 – Npr-1

where P is the tax base (profit) for income tax

Spr - income tax rate,

Npr-1 - income tax accrued in the previous reporting period, rub.;

The income tax rate is set at 24%.

The tax base (profit) for calculating income tax (P) is determined as follows:

P = D - R = Dr – Rr + Dvn - Rvn

where D r - income from sales of goods

D vn - non-operating income,

Рр - costs associated with sales

Rvn - non-operating expenses.

2. Analysis of budget calculations using the example of Olesya LLC

2.1 Analysis of taxable income

Olesya LLC produces its own products and sells wholesale purchased goods. The organization has no separate divisions. The organization makes quarterly and monthly advance payments for income taxes.

The amount of advance payment of income tax due to be paid to the budget for 9 months of 2006 is calculated in the amount of 720,800 rubles. Advance payments for the fourth quarter were accrued in the amount of RUB 230,900. Thus, the amount of advance payments accrued in 2006 is 951,700 rubles. (RUB 720,800 + RUB 230,900).

The income received by the organization for 2006 is presented in Table 1.

Table 1

Income of Olesya LLC for 2006

The organization's expenses by which income can be reduced are presented in Table 2.

table 2

Expenses of Olesya LLC for 2006

In September 2006, Olesya LLC sold a car. The transaction resulted in a loss in the amount of RUB 60,200. An organization can reduce the tax base for income tax for 2006 in the amount of 22,575 rubles.

Since the loss from the sale of depreciable property is taken into account for tax purposes in the manner set out in paragraph 3 of Art. 268 of the Tax Code of the Russian Federation, the accountant must fill out the income tax return in the following sequence - Appendices No. 3, 1 and 2 to sheet 02, sheet 02, subsection 1.1 section. 1, title page. The procedure for filling out the declaration is presented in the next paragraph of the work.

The calculation of taxable profit is presented in paragraph 2.3 of this work.

2.2 Analysis of income tax calculation

Data on settlements with the budget for income tax are presented in Table 3.

Table 3

Dynamics of tax payments for income tax of Olesya LLC for 2005-2006.

The data in Table 3 shows that over two years there was an increase in the total amount of taxes paid by 173.9 thousand rubles. Tax payments for income tax increased by 318.6 thousand rubles. The tax increase is associated with an increase in the tax base. The share of income tax in the total amount of taxes of an enterprise is 61.3% in 2005. and 69.4% in 2006.

Let's consider An example of calculating income tax and filling out an income tax return for 2006.

Appendix No. 3 to sheet 02

Line 010 reflects the number of transactions for the sale of depreciable property in the tax period - 1, line 020 of this number indicates the number of transactions made at a loss - 1.

After Appendix No. 3, Appendix No. 1 to sheet 02 is filled out.

Appendix No. 1 to sheet 02

Line 011 indicates revenue from the sale of goods of own production - 18,158,000 rubles, and line 012 - revenue from the sale of purchased goods - 8,435,000 rubles.

Line 100 indicates the amount of non-operating income received in 2006:

17,000 rub. + 72,000 rub. = 89,000 rub.

After Appendix No. 1, Appendix No. 2 to sheet 02 is filled out.

Appendix No. 2 to sheet 02

The first line to be filled in in Appendix No. 2 is line 010. To fill it out, you need to calculate the amount of direct expenses related to sold products of your own production.

The amount of direct costs associated with the production and sale of goods of own production is equal to:

Line 040 reflects all indirect expenses incurred by the organization in the tax period and associated with the production and sale of products of its own production and trade operations. This line does not take into account expenses recognized for tax purposes in a special manner. In our example, the indicator for this line does not include the residual value of the sold car. The indicator of line 040 is equal to:

Lines 042 - 070 are marked with dashes, since the organization did not have any expenses reflected on these lines.

Line 080 indicates the residual value of the sold car. The indicator of line 280 of Appendix No. 3 is transferred to this line - 250,600 rubles.

Line 100 indicates the amount of loss from the sale of a car, taken into account for tax purposes in 2006, - 22,575 rubles.

Line 110 reflects the total amount of expenses taken into account for tax purposes. This line is equal to:

…………….

Line 400 indicates for information the amount of depreciation accrued for the tax period:

RUB 385,000 + 101,300 rub. = 486,300 rub.

All required Applications have been completed. Now sheet 02 is filled in.

Sheet 02

Indicators from the corresponding applications are transferred to lines 010 - 050:

in line 010 - line indicator 040 of Appendix No. 1 - 26,783,400 rubles;

in line 020 - line indicator 100 of Appendix No. 1 - 89,000 rubles;

in line 030 - line indicator 110 of Appendix No. 2 - 19,322,775 rubles;

in line 040 - line indicator 200 of Appendix No. 2 - 49,036 rubles;

in line 050 - line indicator 290 of Appendix No. 3 - 60,200 rubles.

Now you can determine how much profit the organization received during the tax period. It is defined as follows:

The amount of corporate income tax is:

RUB 7,578,525 x 24% = 1,818,846 rub.

This indicator is reflected on line 180.

To the budget of a constituent entity of the Russian Federation - 1,326,242 rubles. (RUB 7,578,525 x 17.5%). This amount is indicated on line 200.

………………

The organization did not receive income and did not pay income tax outside the Russian Federation, therefore dashes are placed on lines 240 - 260.

Now you can proceed to filling out section. 1.

Line 190 indicates the amount of tax for the tax period. To do this, multiply the tax base (line 160) by the tax rate (line 180) and divide by 100. The amount of property tax for Olesya LLC for 2006 is equal to:

Conclusion

Summing up the course work, we can draw the following conclusions:

The budget is an objectively determined link in the financial system, a special segment of monetary relations associated with the formation, distribution and use of a centralized fund of funds intended to ensure the functions and tasks of the state and its territorial subsystems; This is the main financial plan of the country, the most important instrument of government regulation.

Budget revenues are understood as funds received free of charge and irrevocably in accordance with the legislation of the Russian Federation at the disposal of state authorities of the Russian Federation, its constituent entities and local governments. Budget revenues are generated from tax and non-tax revenues, as well as gratuitous transfers.

Income tax is one of the most significant taxes. After all, the base from which it is paid is, perhaps, the largest. If the tax is calculated incorrectly, the company may overpay significant amounts to the budget or underpay, for which the tax office will impose a fine. The object of taxation for income tax is the profit received by the taxpayer. The tax period for income tax is one year; The reporting period can be either a quarter or a month. Income tax is calculated on an accrual basis from the beginning of the tax period (year) until the end of the reporting period (quarter, month). The income tax rate is set at 24%.

Property tax is a form of taxation of the value of property owned by a taxpayer legal entity. The tax base for property tax is determined as the average annual value of property recognized as an object of taxation. The tax amount is calculated based on the results of the tax period as the product of the corresponding tax rate and the tax base determined for the tax period. Tax rates are established by the laws of the constituent entities of the Russian Federation and cannot exceed 2.2 percent.

A practical study of settlements with the budget for income tax and property tax was carried out using the example of Olesya LLC. The analysis was carried out for 2005-2006. The study showed that over two years there was an increase in the total amount of taxes paid by 173.9 thousand rubles. Tax payments for income tax increased by 318.6 thousand rubles. The tax increase is associated with an increase in the tax base. The share of income tax in the total amount of taxes of an enterprise is 61.3% in 2005. and 69.4% in 2006. Tax payments for property tax increased by 7 thousand rubles. The tax increase is associated with an increase in the residual value of fixed assets. The share of property tax in the total amount of taxes is insignificant and amounts to 1.7% in 2005. and 1.9% in 2006.

The work also shows examples of calculating income tax and property tax, as well as the procedure for filling out a tax return.

Bibliography

Tax Code of the Russian Federation. Part one. Part two. – M.: Omega-L, 2007. – 704 p.

Budget system of the Russian Federation / Ed. Romanovsky M.V., Vrublevskoy O.V. - M.: Yurayt, 2004. – 547 p.

Budget system of Russia / Ed. Polyaka G.B. - M.: UNITY - DANA, 2004. – 610 p.

Voloshin D.A. Everything new about income tax. – M.: Glavbukh, 2006. – 200 p.

Dmitrieva N.G., Dmitriev D.B. Taxes and taxation. – Rostov – n/a: Phoenix, 2006. – 325 p.

Ivanov M. Property tax: rules are simplified //Accounting. Taxes. Right - Ural. – 2006. - No. 16.

Karagod V.S., Khudoleev V.V. Taxes and taxation: Textbook. – M.: Forum: INFRA – M, 2006. – 365 p.

Milyakov N.V. Taxes and taxation: Textbook. – M.: INFRA – M, 2006. – 432 p.

Taxes: Textbook. allowance. Under. ed. D.G. Blueberry. – 4th edition, revised. and additional – M.: Finance and Statistics, 2006. – 251 p.

Financial law: Textbook / E.Yu. Gracheva, E.D. Sokolova / M. - 2006 - 345 p.

Finance: Textbook / Ed. A.M. Kovaleva. – M.: Finance and Statistics, 2006. – 384 p.

Finance / Ed. V.V. Kovaleva. – M.: TK Welby, Prospekt. , 2006. – 634 p.

http://www.nalog.ru – website of the Federal Tax Service of the Russian Federation

»,
accounting automation consultant, certified 1C-Specialist,
author of the courses “Income Tax, PBU 18 in 1C in Practice”,
“Production accounting in 1C-UPP for managers.”

Working with the report “Analysis of the state of tax accounting for income tax”

In all 1C configurations that have accounting and tax accounting blocks (1C-Accounting, 1C-Complex Automation, 1C-UPP), there is a report “Analysis of the state of tax accounting for income tax”.

The report is intended to check the turnover of income and expenses taken into account when calculating the tax base for income tax, according to accounting and tax accounting data, taking into account temporary and permanent differences.

The report is not intended:

To analyze data on income and expenses related to activities subject to UTII, with the exception of those expenses that are assigned to activities subject to UTII as a result of distribution based on income received.

To analyze income not taken into account when determining the tax base.

The analysis is carried out by comparing accounting data, tax accounting and accounting for permanent and temporary differences. Data comparison is based on equality in rpm corresponding accounts by type of accounting:

BU = NU ± PR ± VR

(I use the “±” sign to emphasize that the accounting and accounting amounts must be positive with the exception of reversal operations, and the amount of differences can have both a “+” and “-“ sign).

1c Report Analysis of income tax

Using the structure of the tax base, you can go to the accounting section of interest. The transition from one scheme to another is made by double-clicking the mouse on the block with the indicators of interest.

If you select the “Tax” section, the “Calculation of income tax” scheme opens.

In the diagram, the analysis is carried out by comparing the amount of income tax according to tax accounting data (income tax return) and according to accounting data, taking into account the recognition and write-off of permanent and deferred tax assets and liabilities ().

If the amount of income tax according to accounting data coincides with the amount of income tax according to tax accounting data, then tax accounting is regarded as correct. The exception is when there is an accounting loss during the audited period.

In this case, in the diagram, the blocks “Income tax according to NU data” and “Income tax according to accounting data, taking into account adjustments” are circled green frame.

Each block of the scheme has a name and 4 amounts, according to the types of accounting - BU, NU, VR and PR

By selecting a block in the diagram for decoding (for example, Income), a more detailed diagram for the selected block opens

If there is no detailed diagram for the block, then a report is opened on the summary transactions (turnovers) that formed the indicators of the block.

Below is an example of decoding the “Revenue from ordinary activities” block.

By setting the “Expand by documents” flag, the report expands to the primary documents that generated the indicators.

Any document included in the report can be opened by double-clicking on the selected line.

Thus, by sequentially moving from block to block and deciphering the indicators, you can reach the primary documents,

If the indicators of any block do not satisfy equality

BU = NU + PR + VR, then such a block is surrounded by a red frame, which indicates the presence of an error.

By double-clicking on such a block, we get a breakdown by revolutions. By setting the “Expand by documents” and “Show only errors” flags, we detail the decoding to the documents that generated the discrepancies.

After eliminating all errors and repeating routine operations, the report should not contain blocks highlighted with a red frame:

P.S. There are situations when the income tax calculation is correct, but the blocks are still highlighted with a red frame.

There are also situations when the calculation is not correct, and there are no blocks highlighted in red.

These features of the report were explained in video appendix to the seminar “Income tax return in 1C - without errors and on time”, which was held in December.

P.S. The absence of discrepancies in the verified equality BU = NU + BP + PR indicates the first formal check for correctness. The correctness of the reflection of income and expenses for accounting and tax accounting is determined by the correct execution of primary documents and the selection of appropriate expense items.