Literature:
Tax Code of the Russian Federation. Part 2. Art. 252-255,260-270, 272,273, 324, 325
Zakharyin V.R. Tax accounting. - M.: GrossMedia, 2007 (chapter 3).
Nesterenko N.A., Tsepilova E.S. Tax accounting. - Rostov-on-Don: Phoenix, 2008 (chapter 7).
Procedure for recognizing expenses for tax purposes
In accordance with Art. 252 of the Tax Code of the Russian Federation, expenses are recognized as justified and documented expenses (or losses) incurred (incurred) by the taxpayer. Thus, tax legislation distinguishes between the concepts of “costs (losses)” and “expenses”. Not all costs (losses) incurred (incurred) by organizations can be recognized as expenses for tax purposes. To do this, costs (or losses) must meet two requirements: 1. be justified and 2. documented.
Justified expenses mean economically justified expenses incurred to carry out activities aimed at generating income. Consequently, the organization’s expenses are transformed into expenses recognized for tax purposes if they can be correlated with income and their connection with the organization’s activities is proven.
If these conditions are not met, the taxpayer's expenses are not recognized for tax purposes. The list of expenses not taken into account for tax purposes is given in Art. 270 Tax Code of the Russian Federation. Thus, many payments and other expenses made by the taxpayer in the form of advances, payments for taxes paid in connection with the application of special regimes, payments and contributions to certain funds, non-productive expenses, etc. are not taken into account. However, most of these costs are not included in the organization’s expenses in accounting.
Thus, accounting and tax accounting of expenses are based on the same rules and differ only in the principles of grouping expenses by their types, items and elements of costs, as well as the list of expenses that are not recognized as such for the purposes of accounting or tax accounting. In addition, part of the expenses taken into account in the accounting cost in full is not fully taken into account for tax purposes or is included in expenses in a special manner.
Classification of expenses
Art. 252 of the Tax Code of the Russian Federation establishes that if some costs with equal grounds can be attributed simultaneously to several types of expenses, then the taxpayer has the right to independently determine which group he will attribute such costs to, securing his choice in the accounting policy for tax purposes.
There are several criteria for classifying expenses.
The first criterion is based on the time of acceptance for accounting, according to which expenses for tax purposes should be divided into expenses taken into account in the current reporting (tax) period, and expenses incurred in the current period, but taken into account in future periods. At the same time, Chapter 25 of the Tax Code of the Russian Federation provides for two cases of the occurrence of “tax” expenses of future periods: when taking into account part of the expenses for R&D (Article 262), for the development of natural resources (Articles 261, 325). In other cases, the taxpayer is guided by his own opinion regarding the principle of uniformity.
The second criterion - depending on the nature of the expenses, the conditions for their implementation and the areas of activity of the taxpayer, the expenses of the current reporting period are divided into two groups (Articles 253 and 254 of the Tax Code of the Russian Federation):
1. related to production and sales (all expenses of the organization for ordinary activities, as well as expenses associated with the sale of property, property rights - in accounting they are reflected in the debit of accounts 90 and 91),
2. non-operating expenses (all other expenses - in accounting they are reflected in the debit of accounts 99 and 91).
The procedure for attributing these costs to production and sales expenses or to non-operating expenses is an element of the organization’s accounting policy for tax purposes.
In accordance with paragraph 2 of Art. 253 of the Tax Code of the Russian Federation, costs associated with production and sales are divided into:
1) material costs (Article 254 of the Tax Code of the Russian Federation);
2) labor costs (Article 255 of the Tax Code of the Russian Federation);
3) the amount of accrued depreciation (Articles 256--259, 322, 323 of the Tax Code of the Russian Federation);
4) other expenses (Articles 260-269, 323-325 of the Tax Code of the Russian Federation).
The third criterion is for inclusion in the cost price for tax purposes (only when using the accrual method). To determine the share of expenses taken into account for tax purposes in the current reporting (tax) period, it is necessary to divide expenses associated with production and sales into direct and indirect. Direct expenses refer to the expenses of the current reporting (tax) period as products, works, and services are sold, the cost of which they are taken into account in accordance with Art. 319 of the Tax Code of the Russian Federation, the remaining of them are subject to distribution into the balances of work in progress, finished products in the warehouse and products shipped but not sold in the reporting (tax) period. Indirect expenses refer to the expenses of the current reporting (tax) period. In this regard, it is necessary to establish methods for assessing at the end of the current period the balances of work in progress, finished products in the warehouse, and the balances of shipped but not sold products.
According to paragraph 1 of Art. 318 of the Tax Code of the Russian Federation, taxpayers independently determine in their accounting policies for tax purposes a list of direct expenses associated with the production of goods (performance of work, provision of services), i.e. the composition of direct costs should be established taking into account the economic characteristics of the organization’s activities (i.e., based on the requirements of common sense). Indirect expenses include all other amounts of recognized expenses incurred by the taxpayer during the reporting (tax) period (except for non-operating expenses).
Taxpayers providing services have the right to attribute the amount of direct expenses incurred in the reporting (tax) period in full to the reduction of income from production and sales of this reporting (tax) period without distribution to the balances of work in progress.
Trading firms include the purchase price of goods and transportation costs as direct expenses.
Expenses not taken into account when determining the tax base
Expenses not taken into account when determining the tax base are defined in Art. 270 Tax Code of the Russian Federation. Their list is open, i.e. it is necessary to be guided by paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.
Tax accounting standardized expenses
According to paragraph 28, paragraph 1, paragraph 4 of Art. 264 of the Tax Code of the Russian Federation, indirect expenses take into account the costs of advertising manufactured or sold goods, works, services, activities of the taxpayer or service mark, including participation in exhibitions and fairs. At the same time, part of them is written off in full as expenses of the reporting period, and the other part - in an amount not exceeding 1% of sales revenue, determined in accordance with Art. 249 of the Tax Code of the Russian Federation.
The requirement for the need to apply fuel consumption standards is not contained in the Tax Code of the Russian Federation, but in order to avoid tax disputes, they should be taken into account within the limits of the standards approved by the Ministry of Transport.
Accommodation costs for business trips are not standardized in tax accounting, but must be documented. In the absence of supporting documents, they are accepted in the amount of 12 rubles. per day of stay.
Entertainment expenses are limited to 4% of labor costs for the reporting period.
In Art. 269 establishes standards within which interest accrued on debt obligations can be included in expenses. For ruble loans, the standard is equal to the refinancing rate increased by 1.5 times, and for foreign currency loans - 22%. If the interest rate on the loan does not change until the debt is repaid, then the refinancing rate established on the day of borrowing must be taken into account; if the interest rate changes, the standard must be calculated based on the refinancing rate in effect on the day the interest is calculated.
It is allowed to apply the current norms of natural loss approved by various Ministries.
Non-operating expenses
According to Art. 265 non-operating expenses not related to production and sales include reasonable costs for carrying out activities not directly related to production and sales, for example, expenses in the form of interest, reserves, exchange rate differences, bank services and others. Also, a number of losses are equated to non-operating expenses (amounts of bad debts, losses of previous tax periods identified in the current period, losses from emergency situations, losses from downtime, expenses in the form of shortages of material assets (in the absence of culprits.
Taking into account the requirements of Chapter 25 of the Tax Code of the Russian Federation, the taxpayer has the right to form reserves for upcoming expenses: for warranty repairs and maintenance, for upcoming repairs of fixed assets, for vacation pay, payment of annual remuneration for long service, for doubtful debts. In this case, the taxpayer organization determines the procedure for their formation and the amount of expenses associated with production and sales related to the current period.
In the first quarter, the organization shipped products of its own production in the amount of 141,600 rubles. including VAT. At the same time, 118,000 rubles were paid. (including VAT). Advertising expenses amounted to 4130 rubles. including VAT, including the cost of prizes awarded during the promotion, amounted to 1,770 rubles. (including VAT). Production costs were fully paid and, according to accounting data, amounted to 90,000 rubles. Commercial expenses were paid and amounted to RUB 14,250. including advertising costs
In the second quarter, products worth 247,800 rubles were shipped. (including VAT), received from buyers 295,000 rubles. (including VAT). Advertising expenses (ads in the newspaper) amounted to 885 rubles. (including VAT). The accounting cost of products sold is 150,000 rubles, selling expenses, including advertising costs, are 25,000 rubles. The company has no accounts payable for these expenses to suppliers.
Calculate standard advertising costs, excess advertising costs. Reflect the accounting profit on the accounting accounts, calculate the current income tax (according to tax accounting data). Reflect on the accounting accounts the amount of VAT on excess advertising expenses.
6.2. Calculate income tax if:
Penalty received under a business agreement - 3,000 rubles;
Positive exchange rate difference - 15,000 rubles;
Trade turnover - 360,000 rubles, incl. VAT - 18%;
The purchase price of goods sold is 220,000 rubles excluding VAT;
Proceeds from the sale of fixed assets - 840,000 rubles, incl. VAT;
The amount of accrued depreciation of the sold object according to accounting data is 220,000 rubles, according to tax accounting data - 230,000 rubles; the initial cost of the object is 540,000 rubles;
Distribution costs - 45,000 rubles.
Income received from a share in a subsidiary LLC - 23,000 rubles.
6.3. Calculate balance sheet profit and profit for tax purposes if:
Revenue from product sales - 400,000 rubles (excluding VAT);
The cost of products sold according to accounting data is 240,000 rubles; incl. travel expenses above the norm - 30,000 rubles;
Losses from disposal of fixed assets - 12,000 rubles, while the useful life of the object is 60 months, it was in operation for 50 months;
Negative exchange rate difference - 80,000 rubles;
Positive exchange rate difference - 100,000 rubles;
Taxes attributable to the financial result - 34,000 rubles.
Dividends received from shares of a foreign company - 3,000 euros.
6.4. Determine the financial result and taxable profit in case of recognition of income and expenses on the accrual basis and on the cash basis, if:
The organization produced 200 products in the first quarter. Direct costs amounted to 90,000 rubles, indirect costs - 20,000 rubles. All expenses of the organization are paid. During this quarter, 120 products were sold at a price of 700 rubles. for each (excluding VAT). Accounts receivable for sold products amount to 48,000 rubles.
6.5. Determine the financial result from the sale of products for accounting purposes and for tax accounting purposes (using the cash method and the accrual method), if:
During the reporting month, the organization produced and shipped products worth 240,000 rubles, while direct costs amounted to 100,000 rubles. (excluding VAT), indirect - 50,000 rub. Accounts payable to suppliers - 15,000 rubles. Payment from customers was received in the amount of 180,000 rubles (including VAT).
6.6. Calculate balance sheet profit and income tax for the reporting period (using the cash method and the accrual method), based on the following data:
The volume of services provided is 960,000 rubles. incl. VAT - 18%;
The cost of services provided is 600,000 rubles. incl. standardized advertising costs - 60,000 rubles;
Expenses for modernization of fixed assets - 20,000 rubles;
Paid expenses for current repairs of fixed assets - 26,000 rubles;
Paid subscription costs for the next quarter - 1000 rubles;
Property tax has been assessed but not paid - RUB 2,000;
Paid by the customer for services performed - 720,000 rubles. incl. VAT - 18%;
Accounts payable with an expired statute of limitations - 5,000 rubles.
Novice accountants sometimes ask the question of how to bring accounting closer to tax accounting. To avoid mistakes when bringing together accounting and tax accounting, you must first understand what their differences are. The article will help you understand the difference in recognizing income, expenses, depreciation, and creating reserves.
Let's turn to the Tax Code of the Russian Federation. Article 313 of the Tax Code of the Russian Federation provides a definition of tax accounting:
Tax accounting is a system for summarizing information to determine the tax base for a tax based on data from primary documents, grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation.
If an organization applies a general taxation system, then it maintains tax records for the purpose of determine income tax- This is the main purpose of tax accounting.
The main regulatory document in the field of accounting is Federal Law No. 402-FZ dated December 6, 2011 “On Accounting” (hereinafter referred to as Law No. 402-FZ). Let's consider what definition this regulatory document gives to accounting.
Accounting— formation of documented, systematized information about the objects provided for by this Federal Law, in accordance with the requirements established by Law No. 402-FZ, and the preparation of accounting (financial) statements on its basis (clause 2 of Article 1 of Law No. 402-FZ).
The purpose of accounting is to compile accounting (financial) statements on the basis of which one can judge the results of an organization’s activities, which cannot be done using tax accounting data. For example, the decision to provide an organization with a loan or credit in most cases is made on the basis of the presented accounting (financial) statements. It is also necessary for participation in competitions, auctions, etc. Why do external users need accounting (financial) reporting? - only on the basis of accounting (financial) statements can one judge the economic situation of an organization.
Accounting statements are of no less interest to internal users: founders, managers, etc. The fact is that they make management decisions based on financial statements.
The result of the above: allows government agencies to control the completeness and timeliness of tax payment. And, in turn, it is maintained with the aim of drawing up financial statements, on the basis of which one can judge the results of the financial and economic activities of the organization.
So, organizations that are payers of income tax, along with accounting, maintain tax records in order to calculate the tax base for income tax.
In this section, we will consider the following differences between accounting and tax accounting:
| Procedure and conditions for income recognition | ||
|---|---|---|
| In accounting: | In tax accounting: | Expert commentary |
| Regulates PBU 9/99 “Income of the organization”, approved. by order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n. According to clause 2 of PBU 9/99, an organization’s income is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) the repayment of liabilities, leading to an increase in the capital of this organization, with the exception of contributions from participants (owners of property). |
The concept of income in tax accounting is given in Art. 41 Tax Code of the Russian Federation. Income is recognized as an economic benefit in monetary or in-kind form, taken into account if it is possible to assess it and to the extent that such benefit can be assessed, and determined in accordance with the chapters “Tax on personal income”, “Tax on corporate profits” of the Tax Code of the Russian Federation. . | Please note that in the concept of “income” in accounting and tax accounting the term “economic benefit” appears. Russian legislation does not cover this concept. Let us turn to the Concept of Accounting in a Market Economy*. Economic benefits are the potential of property to directly or indirectly contribute to the flow of funds into the organization (clause 7.2.1 of the Concept). That is, if we talk about the income of an organization both in accounting and in tax accounting, then first of all, income is identical to the influx of funds into the organization. |
| * The concept was approved by the Methodological Council on Accounting under the Ministry of Finance and the Presidential Council of the Institute of Professional Accountants of Russia on December 29, 1997. | ||
| Income classification | ||
| 1) income from ordinary activities - revenue from the sale of products and goods, receipts associated with the performance of work, provision of services (clause 5 of PBU 9/99); | 1) income from the sale of goods (work, services) and property rights - proceeds from the sale of goods (work, services) both of own production and previously acquired, proceeds from the sale of property rights; | In both cases, the organization deals with revenue |
| 2) other income (clause 7 of PBU 9/99, open list). For example, other income includes receipts associated with the provision for a fee for temporary use (temporary possession and use) of the organization’s assets; fines, penalties, penalties for violation of the terms of the contract, exchange rate differences, etc. | 2) non-operating income (Article 250 of the Tax Code of the Russian Federation, closed list). These include those incomes that are not recognized as income from the sale of goods (works, services) and property rights. For example, non-operating income for the purpose of calculating income tax includes income from equity participation in other organizations, with the exception of income used to pay for additional shares (shares) placed among the shareholders (participants) of the organization; income in the form of positive (negative) exchange rate differences, etc. | Please note that the list of non-operating expenses named in Art. 250 of the Tax Code of the Russian Federation is closed, which differs from the list of income in accounting given in paragraph 7 of PBU 9/99. |
| Restrictions on revenue recognition | ||
| List of income that cannot be taken into account in accounting (clause 3 of PBU 9/99). Receipts from legal entities and individuals, for example, amounts of refundable taxes, in repayment of a loan, a loan provided by the organization to a borrower, etc., are not recognized as income of the organization. | The list of income not taken into account when determining the tax base for income tax is given in Art. 251 Tax Code of the Russian Federation. For example, those incomes that came in the form of property, property rights, works or services received from other persons in the order of advance payment for goods (works, services) by taxpayers who determine income and expenses on an accrual basis are not considered income; in the form of property that was received in the form of collateral or a deposit as security obligations, etc. | The lists in both cases are closed and are not subject to broad interpretation. |
| Income recognition procedure | ||
| Section 4 PBU 9/99. To recognize revenue in accounting, the conditions provided for in clause 12 of PBU 9/99 must be met. If at least one of the conditions is not met, this is no longer revenue, but accounts payable.* In general, accounting is carried out using the accrual method, but there are exceptions. Organizations that are allowed to conduct accounting in a simplified way can use the cash method of income recognition. | The procedure for recognizing income using the accrual method of tax accounting is given in Art. 271 Tax Code of the Russian Federation. | The date of recognition of certain types of income in tax accounting differs from the date of recognition in accounting. |
| * We should not forget about clause 13 of PBU 9/99. According to this paragraph, the recognition of revenue for accounting purposes may depend on the terms of the agreement concluded with the counterparty. Also, based on the norms of clause 13 of PBU 9/99, a situation may arise when in accounting it becomes possible to simultaneously apply different methods of revenue recognition during one reporting period. This is possible if we are talking about recognizing revenue in relation to different nature and conditions for the performance of work, provision of services and production of products. | ||
Conclusion when comparing income generated in accounting and tax accounting: In general, tax accounting data will coincide with accounting data. And yet, it would be more correct to emphasize that the coincidence of the considered types of income occurs “in the general case.” Therefore, when maintaining accounting and tax accounting, we must not forget about private cases: when recognizing income in tax accounting, there are several features. Later in the article we will consider them in order.
For example, income generated in accounting can include income from participation in the capital of other organizations, in accordance with clauses 5 and 7 of PBU 9/99, as in income from ordinary activities, provided that for the organization this is the subject of its activities, as well as in other income, if this is not the subject of activity.
But in tax accounting, income from equity participation in other organizations (with the exception of income allocated to pay for additional shares (stakes) placed among the organization’s shareholders (participants) should always be classified as non-operating income. This is the requirement of paragraph 1 of Art. 250 Tax Code of the Russian Federation.
For example, receipt in the form of property with a monetary value, which was received in the form of a contribution (contribution) to the authorized capital (fund) of an organization (including income in the form of an excess of price over the nominal value (initial amount)) is not considered income (clause 3 p. 1 Article 251 of the Tax Code of the Russian Federation). This type of income is not on the list of income that should not be taken into account in accounting.
In some cases, you can keep track of income not only using the accrual method, but also the cash method. In general, organizations can maintain accounting only on an accrual basis, with the exception of small businesses. But tax accounting of income can be carried out using either the cash method or the accrual method. This is where you should understand that if in the two types of accounting under consideration income is recognized using different methods, this will lead to a difference in the date of recognition of this income.
The procedure for accounting for expenses in accounting is regulated by PBU 10/99 “Expenses of an organization,” approved. by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n.
Expenses of an organization are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the occurrence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of participants (owners of property) (clause 2 of PBU 10/99 ).
The disposal of assets is not recognized as an expense of the organization (clause 3 of PBU 10/99):
Let’s compare what is the difference in recognizing expenses in tax accounting.
Expenses are recognized as justified and documented expenses incurred by the taxpayer (clause 1 of Article 252 of the Tax Code of the Russian Federation).
Justified expenses mean economically justified expenses, the assessment of which is expressed in monetary form. Any expenses are recognized as expenses, provided that they are incurred to carry out activities aimed at generating income.
That is, in order to recognize an expense in tax accounting, the following conditions must be met:
In accounting, expenses are recognized if the conditions specified in clause 16 of PBU 10/99 are met:
If at least one of the above conditions is not met in relation to any expenses incurred by the organization, then receivables are recognized in the organization’s accounting records.
Based on the above: in general, at the stage of recognizing expenses, tax accounting and accounting data will coincide
But just as with income, expenses in accounting and tax accounting will still differ, since, for example, not all expenses taken into account in accounting are recognized in tax accounting. There are other differences as well. Let's consider this issue in more detail.
We will also focus on direct and indirect expenses in tax accounting.
Direct expenses, for example, include labor costs, amounts accrued for fixed assets used in the production of goods, work, services and other expenses (clause 1 of Article 318 of the Tax Code of the Russian Federation).
Indirect expenses include all other amounts of expenses, with the exception of non-operating expenses determined in accordance with Article 265 of the Tax Code of the Russian Federation, incurred by the taxpayer during the reporting (tax) period (Article 318 of the Tax Code of the Russian Federation).
In accounting, there is no such division of expenses. This may lead to discrepancies between the two types of accounting considered.
| Methods for calculating depreciation | ||
|---|---|---|
| In accounting: | In tax accounting: | |
Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.
1. Primary documents as an information base for tax accounting
2. Tax accounting of organization expenses
3. Analysis of tax registers used in practice
List of used literature
Annex 1
Appendix 2
1. Primary documents as an information base for tax accounting
Tax accounting is a system for summarizing information to determine the tax base for a tax based on data from primary documents, grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation.
Tax accounting data is confirmed by:
1. Primary accounting documents.
2. Analytical tax accounting registers.
3. Calculation of the tax base.
The mention of primary documents as the basis for generating tax accounting data, that is, data containing information about taxable objects, allows us to conclude that it is the primary accounting data that is the main source of information for tax accounting.
Chapter 25 of the Tax Code of the Russian Federation repeatedly uses the concept of “primary accounting documents,” which refers to primary documents used for accounting purposes. Tax accounting documents include only tax accounting registers. No special primary tax documents are used when organizing tax accounting. Article 313 of the Tax Code of the Russian Federation only states that primary accounting documents (including an accountant’s certificate) are confirmation of tax accounting data.
Tax accounting is carried out in order to generate complete and reliable information on the accounting procedure for tax purposes of business transactions carried out by the taxpayer during the reporting (tax) period.
Thus, tax accounting is associated with the implementation of business transactions, that is, certain activities of the taxpayer. Any business transaction, if confirmed by primary accounting documents, leads to its reflection in the accounting accounts, but does not necessarily lead to its reflection in tax accounting.
The difference between tax accounting and accounting lies in the different recognition of income and expenses according to accounting rules and for the purposes of calculating income tax. Very often this difference is expressed only in different groupings of expenses and income in accounting and tax accounting.
According to clause 13 of the Regulations on accounting and financial reporting in the Russian Federation, approved. By Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34N, primary accounting documents are accepted for accounting if they are drawn up according to the form contained in the Albums of Unified Forms, and if the form is not provided, then the enterprise approves the form independently with the mandatory content of details in accordance with the requirements provided for by this point.
Primary accounting documents are accepted for accounting if they are compiled in accordance with the form contained in the albums of unified (standard) forms of primary accounting documentation, and for documents whose form is not provided for in these albums and is approved by the organization, they must contain mandatory details in accordance with the requirements provided for by .2 Article 9 of the Federal Law (Clause 13 of the Regulations on Accounting and Financial Reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 N 34N).
The functions of developing and approving albums of unified forms of primary accounting documentation by Decree of the Government of the Russian Federation of July 8, 1997 N 835 “On Primary Accounting Documents” are assigned to the State Committee on Statistics, after agreeing on the content and composition of these forms with the Ministry of Finance of the Russian Federation and the Ministry of Economy of the Russian Federation.
In accordance with the Procedure for the gradual introduction in organizations, regardless of the form of ownership, operating on the territory of the Russian Federation, of unified forms of primary accounting documentation (Appendix to the Resolution of the State Statistics Committee of the Russian Federation dated 05.29.98 No. 57A and the Ministry of Finance of the Russian Federation dated 06.18.98 No. 27N) from 01.01.99 Primary accounting documents are accepted for accounting if they are compiled according to unified forms approved by the State Statistics Committee of the Russian Federation in 1997-1998. in agreement with the Ministry of Finance of the Russian Federation, the Ministry of Economy of the Russian Federation and other interested federal executive authorities.
Thus, if the form of the primary accounting document has not been approved by the State Statistics Committee of the Russian Federation, then the enterprise has the right to independently develop and approve this form in accordance with the content of the required details.
2. Tax accounting of organization expenses
In order to make your life as easy as possible in terms of maintaining tax accounting of expenses, the accounting registers for each group of expenses highlight expenses that are taken into account for tax purposes in a manner different from the rules applied for accounting purposes. as well as expenses that are not taken into account at all for tax purposes. Thus, for almost all expenses it is possible to obtain combined accounting and tax accounting registers.
In accordance with paragraph 1 of Art. 318 of the Tax Code of the Russian Federation, direct expenses include:
1. Material costs determined in accordance with subparagraphs 1 n 4 clause 1 art. 254 Tax Code of the Russian Federation. These include the costs of purchasing: components to be installed; semi-finished products subjected to additional processing by the taxpayer; raw materials and (or) materials used in the production of goods (performance of work, provision of services).
2. Expenses for remuneration of personnel involved in the process of production of goods, performance of work, provision of services. The list of costs classified as labor costs for the purposes of calculating income tax is established in Art. 255 Tax Code of the Russian Federation. It states that the taxpayer’s expenses for wages include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to work hours or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these workers, provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.
To organize tax accounting of labor costs, it is necessary to: assign each employee (or rather, his position) the attribute of attributing expenses to his labor (direct or indirect); highlight in which divisions of the organization (for which separate results are summed up in payroll statements or separate statements are compiled) all accrued amounts of wages relate exclusively to one type of expense (direct or indirect); determine how (directly in the payroll, on subaccounts, in special certificates, etc.) it is more convenient to calculate the total amount of direct labor costs for the organization as a whole (by type of activity, type of production, etc.);
3. The amount of the single social tax accrued on the amount of expenses for remuneration of personnel involved in the production of goods, performance of work, provision of services.
4. Amounts of accrued depreciation for fixed assets used in the production of goods, works, and services. Depreciation accrued on fixed assets used in the production process is classified as direct costs, and for all others - indirect.
In accordance with paragraph 2 of Art. 318 of the Tax Code of the Russian Federation, the amount of direct expenses incurred in the reporting (tax) period reduces the income from the sale of the reporting (tax) period, with the exception of the amounts of direct expenses distributed to the balances of work in progress, finished products in the warehouse and shipped but not sold in the reporting period ( tax) period of production, in the manner established by Articles 319 and 320 of the Tax Code of the Russian Federation.
In accordance with paragraph 1 of Art. 319 of the Tax Code of the Russian Federation, work in progress for the purpose of calculating income tax means products (work, services) at the stage of partial readiness, that is, those that have not undergone all processing (manufacturing) operations provided for by the technological process. Work in progress includes completed but not accepted by the customer works and services. WIP also includes the balances of unfulfilled orders of auxiliary production and the balances of semi-finished products of own production.
In accordance with. clause 1 art. 318 of the Tax Code of the Russian Federation, indirect expenses include all amounts of expenses not specified in this article as direct, with the exception of non-operating expenses incurred by the taxpayer during the reporting (tax) period, determined in accordance with Art. 265 Tax Code of the Russian Federation.
In this case, the amount of indirect expenses for production and sales incurred in the reporting (tax) period in full relates to the expenses of the current reporting (tax) period, taking into account the requirements provided for in paragraph 2 of Art. 318 Tax Code of the Russian Federation.
In accounting, most of the costs associated with production and sales are grouped in cost accounts (20, 21, 23, 25, 26, 29, 44). In addition, some expenses associated with the sale of material assets or goods are written off directly to sales accounts (90 or 91). This includes the amount of the purchase price of goods sold, as well as expenses associated with the disposal of other property of the organization (except for securities, own-produced products and goods).
If we subtract direct costs (for tax purposes) and costs not taken into account for tax purposes from the total amount of expenses reflected in the accounting accounts, then as a result we will obtain the total amount of indirect expenses taken into account for tax purposes in the current reporting period (it must be remembered that that depreciation for tax purposes is calculated in a special manner).
Thus, the formula for calculating the total amount of indirect expenses for income tax purposes will be as follows:
KR = OR - NR -- PR - Ab + An,
KR - the total amount of indirect expenses taken into account for tax purposes in the reporting period;
OP - the total amount of the organization's expenses reflected (accrued) in the reporting period on the accounting accounts;
NR - the amount of expenses not taken into account for tax purposes;
PR - the amount of direct expenses accrued in the reporting period (for tax purposes they will be taken into account separately in accordance with the rules established by Article 319 of the Tax Code);
Ab - the amount of depreciation accrued in the reporting period as part of accounting expenses (as a rule, this is the total amount of turnover on the credit of account 02);
An - the amount of depreciation accrued for tax purposes.
In this case, the RR indicator (the total amount of expenses of the organization for the reporting period) can be determined from accounting data as follows:
OP = Dt20 + Dt21(t) + Dt23(t) + Dt25(y) + Dt26.(y) ++ Dt29(t) + Dt44(k),
OR - the total amount of the organization's expenses reflected (accrued) in the reporting period on the accounting accounts;
Dt20 -- the total amount of expenses of the reporting period (including those written off to account 20 from other cost accounts (21, 23, 25, 26));
Dt21(t) - the amount of expenses of the reporting period that will not be written off as a debit to account 20. (As a rule, this happens in cases where account 21 takes into account not only semi-finished products, but also finished products generated by the way, or when, as such, the same semi-finished products can be sold);
Dt23(t) - the amount of expenses of the reporting period that is not written off as a debit to account 20 (as a rule, this happens in cases where account 23 takes into account the production of marketable products (performance of work, “rendering of services) by auxiliary workshops);
Dt25(y) - the amount of expenses of the reporting period that is not written off as a debit to account 20;
Dt26(y) - the amount of expenses of the reporting period that is not written off as a debit to account 20;
Dt29(t) - the amount of expenses of the reporting period that is not written off as a debit to account 20 (in cases where account 29 takes into account the output of marketable products (work, services) of service industries and farms);
Dt44(k) - the amount of business expenses of the reporting period (as a rule, it is completely written off to the debit of account 90, but in some cases there may also be a balance in the debit of account 44 related to unsold products).
3. Analysis of tax registers used in practice
1. Register - calculation of depreciation of fixed assets (Appendix 1)
The register is formed to determine the amount of depreciation charges for groups of depreciable property, necessary for the formation of direct and other expenses recognized in the current period (1st quarter of 2004) for tax purposes.
In this register, depreciation is calculated for the 1st quarter of 2004 of the energy sales branch.
The accrual is made for 11 groups of depreciable property (the 11th is additional).
The depreciation method is linear.
The initial (replacement) cost of all groups of depreciable property is 72,914,211.
The amount of depreciation at the beginning of the period was 1,216,390, the amount of accrued depreciation was 1,495,883.
Since the linear method is used when calculating depreciation, the amount of depreciation for the reporting period is determined as the ratio of the original (replacement) cost of a fixed asset to its useful life.
The total amount of depreciation at the end of the period was 13,622,273 and was formed on an accrual basis during the reporting period by summing up the depreciation accrued during the reporting period (column 5) and the amount of depreciation at the beginning of the reporting period (column 4).
2. Register - Determination of the financial result from the sale of depreciable property (Appendix 2)
The register is formed to summarize information on sales of depreciable property recognized for tax purposes as deferred expenses.
Entries in the register are made on an accrual basis as sales operations are carried out and for each object. Reporting indicators are formed by summing up indicators from the beginning of the tax period to the reporting date.
Date of operation - 03/28/04.
Sales income amounted to RUB 2,105,558, including VAT - RUB 321,187. Sales proceeds excluding taxes amounted to RUB 1,784,371.
Expenses associated with the sale of the facility also amounted to RUB 1,784,371.
Thus, profit (loss from sales) is equal to 0.
List of used literature
1. Tax Code of the Russian Federation (in 2 parts). - M.: "TD ELITE-2000", 2002. - 320 p.
2. Regulations on accounting and financial reporting in the Russian Federation, approved. By order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34N.
3. Kasyanova G.Yu. Tax accounting: simply about the complex, taking into account the latest instructions from the Ministry of Taxes of Russia. - M.: Information center of the XXI century, 2003. - 344 p.
4. Kulikova L. Tax accounting. - M.: Accounting, 2003. - 336 p.
5. Mamrukova O.I. Taxes and taxation. - M.: IKF Imega-L, 2003. - 304 p.
6. Tax accounting. Registers, accounting of calculations. - M.: Book service, 2003. - 96 p.
7. Tax accounting registers. - M.: PRIOR, 2002. - 96 p.
Annex 1
Register - calculation of depreciation of fixed assets
|
Group of depreciable property |
Initial (replacement) cost |
The amount of accrued depreciation at the beginning of the reporting period |
The amount of accrued depreciation for the reporting period) |
Total amount of accrued depreciation at the end of the reporting period: |
Indirect expenses for depreciation, except expenses for depreciation of service industries |
||
|
fourth |
|||||||
|
additional |
|||||||
Application1
Register -definitionfinancial result from the sale of depreciable property
Name of organization RAO "UES of Russia"
Reporting period - 1st quarter of 2004
Energy association - branch of Energosbyt
|
Name of the property |
Date of sale of property |
Sales income |
Incl. VAT |
Sales income excluding taxes |
Initial cost |
Costs associated with sales |
|
|
Fixed assets worth more than 10 thousand rubles. |
|||||||
|
Car GAZ-52 |
|||||||
|
Gantry crane |
|||||||
|
Apartment |
|||||||
|
Bus Delicalux |
|||||||
|
Montersky point |
|||||||
|
House |
|||||||
|
Metal. fence |
|||||||
|
Transformer substation |
|||||||
|
Other OS |
|||||||
The concept and essence of tax accounting and reporting. Mandatory details of primary documents. Tax accounting registers. Accounting policy of the organization for tax purposes. Characteristics of the enterprise LLC "Interior". Cost distribution mechanism.
course work, added 02/12/2012
Studying the essence of tax accounting, which allows you to adjust the income and expenses of an enterprise for profit tax purposes. Forms of analytical tax accounting registers. Contents, structure and procedure for drawing up the tax budget of an organization.
practice report, added 11/22/2010
Studying the organization of tax accounting at an enterprise in the light of existing legislation. Characteristics of analytical accounting registers and the procedure for their maintenance. Goals and principles of tax accounting. Maintaining registers for generating reporting data.
course work, added 10/26/2016
Organization of tax accounting at the enterprise. Characteristics of analytical accounting registers and the procedure for their maintenance. The method of calculating depreciation for tax purposes. Responsibility for failure to compile tax registers. Calculation of the tax base.
test, added 05/01/2014
The main tasks of tax accounting. Classification of income and expenses. Tax accounting of other expenses associated with production and sales. The essence of research and development work. Features of tax accounting for R&D.
course work, added 06/07/2016
Tax accounting as a system for summarizing information on income and expenses. The essence of accounting and tax accounting of direct and indirect expenses, their distribution by type of product, work and service. Formulas for determining the amounts of expenses in trade organizations.
course work, added 04/14/2009
Essence, principles, organization of tax accounting. Models of organization and methods of maintaining tax accounting. Accounting and tax accounting: problems of interaction. Accounting and tax accounting of income and expenses associated with production and sales.
course work, added 09/10/2008
Goals of tax accounting. Analytical tax accounting registers. Types and maintenance of registers. Responsibility for failure to compile tax registers. General scheme for setting up tax accounting. Scheme of register formation in tax accounting.
test, added 07/26/2010
Elements of tax accounting determined by the Tax Code of the Russian Federation. System of basic provisions of tax accounting. Problems of legislative regulation of tax accounting. Composition, structure and classification of tax accounting registers at the present stage.
course work, added 05/24/2009
Definition and main tasks of tax accounting. The procedure for forming the amount of income and expenses. Establishment of special tax registers. Determination of the accounting method, formation of the tax base. Tax accounting and calculation of income tax.
The Tax Code of the Russian Federation provides a basic rule that allows expenses incurred to be taken into account as expenses that reduce the tax base. It is enshrined in Art. 252 of the Tax Code of the Russian Federation: expenses must be justified, documented and made for activities aimed at generating income.
According to paragraph 1 of Art. 272 of the Tax Code of the Russian Federation, expenses accepted for tax purposes taking into account the provisions of Chapter 25 of the Tax Code of the Russian Federation are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other form of payment and are determined with taking into account the provisions of Art. 318--320 Tax Code of the Russian Federation.
Expenses are recognized in the reporting (tax) period in which these expenses arise based on the terms of the transactions.
In tax accounting there is no concept of “deferred expenses”. At the same time, there is a certain group of expenses that are included in the reduction of the tax base not at the time of occurrence, but over a certain period of time. Such expenses, in particular, include expenses for scientific research and development (Article 262 of the Tax Code of the Russian Federation), expenses for insurance (clause 6 of Article 272 of the Tax Code of the Russian Federation).
The algorithm for accounting for such deferred expenses involves determining the period during which the amount of the expense is taken into account when calculating taxable profit.
Also the norm of paragraph 1 of Art. 272 of the Tax Code of the Russian Federation establishes a special procedure for recognizing other expenses in the following cases.
1. If the terms of the agreement provide for the receipt of income over more than one reporting period and do not provide for the stage-by-stage delivery of goods (work, services), expenses are distributed by the taxpayer independently, taking into account the principle of uniform recognition of income and expenses.
This provision deals with the expenses of taxpayers who are performers under long-term contracts (receiving income), i.e. the norm does not apply to expenses incurred by the customer of the work (services) and, accordingly, is not relevant to the situation under consideration.
2. If the transaction does not contain conditions about when expenses arise, and the relationship between income and expenses cannot be clearly defined or is determined indirectly, the expenses are distributed by the taxpayer independently.
The regulatory authorities interpret this provision as follows: expenses, the result of which relates to several reporting (tax) periods, must be distributed over these periods. Thus, the letter of the Federal Tax Service of Russia for Moscow dated January 27, 2006 No. 20-12/5511 states that the costs of obtaining a certificate are included in expenses during the entire validity period of the certificate. In letter dated December 24, 2008 No. 03-03-06/1/718, the Russian Ministry of Finance explains that the costs associated with obtaining perpetual registration certificates for imported medical products are taken into account as part of other expenses in equal shares within the period established by the taxpayer.
Let's consider the procedure for recognizing certain types of expenses of future periods for the purpose of calculating income tax.
Expenses for the development of new enterprises put into operation:
All costs for the development of new enterprises, workshops, production facilities, individual machines and units put into operation (start-up costs). As well as expenses for the preparation and development of production of new types of products at existing enterprises, not intended for serial or mass production, are recognized for tax purposes in accordance with paragraphs. 34 clause 1 art. 264 of the Tax Code of the Russian Federation for other expenses associated with the production and sale of products. However, in contrast to accounting, recognition as expenses in tax accounting is made not from the moment the production of products begins on new machines, units, workshops, factories and enterprises, but at the time the expenses are incurred. The moment of incurring expenses in accordance with Article 272 of the Tax Code of the Russian Federation is the date of transfer of raw materials and materials into production, the date of signing the acceptance and transfer certificate for services (work), the last day of the reporting period for accruing obligations to workers and employees for wages. Consequently, expenses for the development of new workshops, production facilities, machines, units, types of products for tax purposes will be accepted not upon the completion of these works, but upon the fact of making these expenses.
Deferred expenses in seasonal industries:
The Tax Code of the Russian Federation does not provide for a special procedure for accepting for tax purposes fixed expenses of seasonal industries (expenses for the maintenance of equipment, preparatory work for the season, etc.). Therefore, according to the provisions of Article 272 of the Tax Code of the Russian Federation, all expenses in preparation for seasonal work must be accepted for tax purposes at the time of their actual occurrence. But this is precisely the whole paradox: in reality there is neither a product, the costs of which should already be accepted for taxation, nor, accordingly, income from this product.
Currently, the position of the Russian Ministry of Taxes on this issue is completely categorical and unambiguous: expenses are accepted in the period of their actual occurrence. Therefore, enterprises in seasonal industries may find themselves in a situation where expenses accepted for tax purposes will exceed income, and sometimes these incomes will be absent altogether. Will these expenses be recognized as losses? Or will they not be accepted at all for tax purposes? All these questions are currently open.
R&D expenses in tax accounting:
The principles of the Tax Code of the Russian Federation impose special requirements for the formation of the tax base. Article 272 of the Tax Code of the Russian Federation declares the principles of uniform and proportional formation of income and expenses. And really, is it possible to talk about expenses if there is no income? The legislator has provided for the right of the taxpayer to independently distribute expenses, taking into account the principle of uniform recognition of income and expenses (clause 1 of Article 272 of the Tax Code of the Russian Federation).
According to paragraph 2 of Article 262 of the Tax Code of the Russian Federation, R&D expenses are recognized for tax purposes after the completion of this research or development (completion of individual stages of work) and the signing of the acceptance certificate by the parties. Consequently, if a completion certificate or acceptance certificate is not drawn up for R&D work, then such expenses are not recognized for tax purposes.
Such expenses are included evenly in other expenses over three years, provided that research and development is used in the production and (or) sale of goods (performance of work, provision of services) from the 1st day of the month following the month in which such research was completed.
Thus, the recognition of R&D expenses for tax purposes will also directly depend on the date of the decision to put the asset into operation, and not on the date of signing the R&D work acceptance certificate.
Therefore, if:
R&D with a negative result are also subject to inclusion in other expenses evenly over three years in an amount not exceeding 70% of actual expenses (clause 2 of Article 262 of the Tax Code of the Russian Federation).
Tax accounting of vacation expenses:
Expenses for paying vacations to workers and employees, if the enterprise does not create appropriate reserves, are accepted for tax purposes in the period to which these expenses relate in accordance with the accrual principle regulated by Article 272 of the Tax Code of the Russian Federation - “expenses ... are recognized as such in the reporting (tax period, to which they relate, regardless of the time of actual payment of funds and (or) other form of payment." Therefore, the amounts of expenses for vacation pay falling in the month following the month of their accrual and payment must be taken into account for tax purposes in the month for which these amounts were paid. This procedure for recognizing expenses coincides with the moment of recognition of these expenses for accounting purposes.
Enterprises, conducting an advertising campaign, enter into various agreements with advertising agents. The terms of concluded agreements must be taken into account when forming the tax base. If, according to the terms of the contract, the advertising agent fulfills its obligations by placing advertising material once, in some magazine, then no matter how long this publication will guide users when choosing contractors, the enterprise must take into account these costs only at the time of signing the acceptance certificate. transfer of services (works) (clause 2 of article 272 of the Tax Code of the Russian Federation). If, under the terms of the contract, the advertising agent must place advertising material several times, then, on the basis of supporting documents on the fulfillment of obligations, the enterprise includes these expenses in the item of other expenses for the production and sale of products accepted for tax purposes.
Tax accounting of personnel training expenses:
Expenses for training are accepted for tax purposes when the educational institution fulfills its obligations to the enterprise. The issue of recognizing the moment of fulfillment of obligations by an educational institution when training specialists with higher or secondary specialized education is quite complex and ambiguous. But these expenses are not accepted for tax purposes, so we will not consider this issue within the framework of this article. When upgrading the qualifications of specialists, educational institutions issue students state-issued documents and sign an acceptance certificate for services. Based on these documents, the accountant can accept costs for tax purposes as part of other expenses as of the date of signing the certificate of acceptance and transfer of services (work).
Expenses for rights to the results of intellectual activity:
According to paragraphs. 37 clause 1 of Article 264 of the Tax Code of the Russian Federation periodic (current) payments for the use of rights to the results of intellectual activity and means of individualization (in particular, rights arising from patents for inventions, industrial designs and other types of intellectual property) are considered other expenses associated with production and sales. According to paragraphs. 2 clause 7 of Article 272 of the Tax Code of the Russian Federation, the date of recognition of such expenses will be the date of settlements or presentation of documents to the taxpayer.
Costs for ongoing contracts:
Article 272 of the Tax Code of the Russian Federation regulates the procedure for recognizing expenses under continuing contracts: expenses are recognized in the reporting (tax) period in which they arise, based on the terms of transactions (for transactions with specific deadlines) and the principle of uniform and proportional formation of income and expenses (for transactions lasting more than one reporting (tax) period), from which we can conclude that the taxpayer has certain reasons to recognize such expenses under contracts concluded for a period, evenly throughout the term of the contract, i.e. the same as in accounting.
The concept of “deferred expenses” exists only in accounting.
In taxation there is only the principle of uniform distribution of costs.
In accounting, the list is open.
Future expenses are expenses that were incurred today, and they relate to tomorrow. In accounting, they are collected in a special account 97 “Future expenses”. Then they are gradually taken into account over the period to which such “long” expenses relate.
The accountant chooses the method of writing off deferred expenses independently and establishes it in the accounting policy. In particular, you can choose a straight write-off or write-off in proportion to some indicator - for example, production volume or revenue.
Examples of such costs are given in the instructions for using the Chart of Accounts (approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n). These are expenses associated with mining and preparatory work, with the development of new production facilities and installations, expenses for the repair of fixed assets, which firms produce unevenly and without creating a reserve. The list is open. Therefore, to those listed, you can add, for example, the costs of purchasing licenses, certificates, software products, databases, and vacation pay costs.
In tax accounting - attention to the contract
In tax accounting there is no concept of “deferred expenses”. It simply lists cases when a company does not have the right to write off certain costs at the same time, but must do this over a period of time.
For example, it is necessary to gradually distribute losses from the sale of depreciable property (clause 3 of Article 268 of the Tax Code). The period for write-off is determined simply. This is the difference between the useful life of a fixed asset and the actual operating time.
Not at once, but over a certain period of time, tax accounting also recognizes such “continuing” expenses as costs for the development of natural resources (Articles 261, 325 of the Tax Code) and for R&D (Article 262 of the Tax Code). The duration depends on the type of expenditure and the results obtained. It can be equal to 12 months (clause 2 of Article 261 of the Tax Code), or maybe five years.
“Taking into account the principle of uniform recognition of income and expenses,” costs are distributed among those contracts that provide for the receipt of income for more than one reporting period, and the phased delivery of work is not provided for (clause 1 of Article 272 of the Tax Code). The company independently decides on the methodology for writing off costs under such an agreement and consolidates it in its accounting policy.
The Tax Code does not directly indicate other cases of equal distribution of costs. However, paragraph 1 of Article 272 of the Tax Code states that expenses in tax accounting are recognized “in the reporting (tax) period to which they relate.” Therefore, experts from the Ministry of Finance believe that expenses “extended” over time cannot be written off immediately, “if on the basis of the contract it is possible to reliably determine which specific period they relate to.” If an unambiguous conclusion about the terms to which expenses relate cannot be drawn from the terms of the contract, then they are recognized at the time of occurrence.
Hence the conclusion: if it is profitable for a company to write off expenses immediately, then it is enough not to indicate in the contract the period to which the expenses relate. This trick can be used, for example, when purchasing a computer program. Without specifying the period of its use in the contract, expenses are written off at a time.
Is it possible to accept, for NU purposes, expenses for accommodation, food, transportation of the Rostechnadzor commission, which visited the production facility to check compliance with legislation in the field of technical services? and environmental safety? The facility is located in the tundra zone, where there are no commercial organizations providing food and accommodation services, except for auxiliary areas (canteens and residential complexes) of the Company.
Such expenses cannot be recognized in tax accounting.
From the wording of the question, we can conclude that the organization provided services free of charge to representatives of the supervisory authority.
There is no legal obligation for the organization to provide services or pay expenses in this case. Therefore, such costs are not economically justified.
In addition, since the services are provided free of charge, expenses associated with their provision are not taken into account for tax purposes based on the provisions of paragraph 16 of Article 270 of the Tax Code of the Russian Federation.
Rationale
From recommendation
Oleg the Good,
What expenses can be taken into account when calculating income tax?
When calculating income tax, the amount of income received can be reduced by the amount of expenses incurred (). Consider the costs in cash (clause 3 of Article 274 of the Tax Code of the Russian Federation).
Conditions for recognizing expenses
All expenses of an organization recognized in the tax base must simultaneously be:
If at least one of the conditions is not met, do not recognize the expense for tax purposes.
This procedure is provided for in paragraph 1 of Article 252 of the Tax Code of the Russian Federation.
Expenses that do not reduce the tax base
When calculating income tax, expenses listed in the Tax Code of the Russian Federation are not taken into account. They do not reduce the tax base under any circumstances.
Features of recognition when calculating income tax for certain types of expenses are shown in the table.
From recommendation
Oleg the Good, Head of the Department of Profit Taxation of Organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia
What expenses are considered economically justified when calculating income tax?
One of the conditions for recognizing expenses when calculating income tax is their economic justification (clause 1 of Article 252 of the Tax Code of the Russian Federation). Expenses that do not meet this criterion cannot be taken into account when calculating income tax.
Situation: How to use the term “economically justified expenses” when calculating income tax
The organization independently assesses the degree of economic justification of expenses. None of the branches of law contains a definition of this term.
Previously, this concept was explained by paragraph 5 of the Methodological Recommendations for the Application of Chapter 25 of the Tax Code of the Russian Federation, approved by Order of the Ministry of Taxes and Taxes of Russia dated December 20, 2002 No. BG-3-02/729. It stated that “economically justified expenses should be understood as expenses determined by the goals of generating income, satisfying the principle of rationality and determined by business customs.” However, by order of the Federal Tax Service of Russia dated April 21, 2005 No. SAE-3-02/173, these recommendations were canceled.
Thus, at the moment, the concept of “economic justification” is evaluative. Analysis of judicial practice allows us to identify the following criteria for the economic justification of expenses:
– the presence of a direct relationship between expenses and business activity (see, for example, resolutions of the Federal Antimonopoly Service of the Moscow District dated May 30, 2013 No. A40-79395/12-90-422 and dated September 4, 2012 No. A40-9474/12-140- 44);
– the direction of the costs incurred to generate income, which is determined by the result of the entire economic activity of the organization, and not by the receipt of income in a specific tax period (definitions of the Supreme Arbitration Court of the Russian Federation dated January 19, 2009 No. 17071/08, the Constitutional Court of the Russian Federation dated June 4, 2007 No. 320 -O-P, resolution of the Federal Antimonopoly Service of the Moscow District dated September 11, 2013 No. A40-115264/12-90-585, East Siberian District dated February 25, 2013 No. A78-5170/201, Central District dated September 24, 2012 No. A14-10351/2011);
– connection of expenses with the obligations of the organization, terms of the contract or provisions of the law (see, for example, resolutions of the Federal Antimonopoly Service of the Central District dated April 9, 2013 No. A35-7128/2012, North Caucasus District dated July 25, 2012 No. A53-11418/ 2011);
– compliance of prices with market levels (see, for example, resolutions of the Federal Antimonopoly Service of the East Siberian District dated November 19, 2013 No. A33-16624/2012, Volga-Vyatka District dated March 18, 2011 No. A82-8294/2008).
The Federal Tax Service of Russia has proposed its own criteria for assessing the economic feasibility of expenses when calculating income tax. They are set out in letter No. MM-6-02/356 of the Federal Tax Service of Russia dated April 27, 2007 for internal use, the provisions of which tax inspectorates will use in their work.
First, any eligible expenses can be recognized when calculating income taxes. And not only those that are directly named in Chapter 25 of the Tax Code of the Russian Federation. This is due to the fact that the list of expenses taken into account when calculating income tax is open (subclause 49, clause 1, article 264, subclause 20, clause 1, article 265 of the Tax Code of the Russian Federation).
Secondly, expenses are considered justified if they are related to activities aimed at generating income (letters of the Ministry of Finance of Russia dated September 5, 2012 No. 03-03-06/4/96, dated April 21, 2010 No. 03-03- 06/1/279). This focus does not mean that the organization must necessarily make a profit from the expenses. There may also be a loss. In this case, unprofitability should be assessed not for a separate operation, but as a whole for a specific type of activity of the organization. For example, one-time sales of goods at prices below purchase prices do not indicate a lack of economic justification for costs. If an organization trades at a loss on a systematic basis, and therefore this type of activity is unprofitable, then the costs of purchasing goods may be considered economically unjustified.
The validity of expenses that are not related to a specific type of activity should be assessed based on the economic effect of their implementation. For example, when determining the validity of expenses for managing an organization, the tax office will analyze whether the economic indicators of the organization have changed. If, after the introduction of external management, these indicators have worsened, then this will be the basis for checking the purpose of these expenses.
Thirdly, expenses are unreasonable if they were made for the sole purpose of saving on income tax. That is, when calculating income tax, expenses that were not aimed at generating income, but at obtaining an unjustified tax benefit in the form of savings on income tax, should not be taken into account. The criteria for recognizing a tax benefit as unjustified are defined in
