Income tax calculation: posting. Tax calculation: postings

For the fiscal function and control over the income of enterprises, a federal one was introduced, that is, for the difference between the total amount of income and expenses. The fee has become one of the key payments for an enterprise, but not all organizations are subject to its payment. It is legally regulated by Article No. of the Tax Code of the Russian Federation. In this article we will look at the main aspects and provide examples of income tax entries.

• Companies and institutions engaged in gambling business.
• Enterprises subject to a simplified taxation system.
• Agrarian organizations from which agricultural tax is withheld.
• Foreign companies conducting organizational activities in the city of Sochi during the Olympic and Paralympic Games.

All profit tax payers can be classified into 2 main groups:

1. domestic enterprises,
2. foreign companies located on the territory of the Russian Federation and conducting their activities with the help of official representative offices, receiving profit from sources within the Russian Federation.

What profits are taxable?

• Russian enterprises take as profit the difference that remains from income after deducting all production expenses. Which specific cost items are usually called production costs are indicated in the Tax Code.
• Foreign firms and companies that operate through representative offices and have sources of income within Russia consider their profit to be the difference between all income received and the costs incurred by these representative offices.
• For all other foreign organizations - income that was received from sources in the Russian Federation.

Income classifier

1. Income received from the provision of work or the sale of goods, property rights.

This type of income should be understood as all revenue received from. The products sold may be produced independently or previously purchased from another manufacturer. The volume of incoming revenue must be taken into account from absolutely all sources of income, which can be expressed not only in cash, but also in kind.

2. Non-operating income

This type of income is not associated with the sale of services, goods or their production, for example:

1. • fines, penalties, penalties from other enterprises;
   • profit for the previous period, found only in the reporting period;
   • changes in the exchange rate in a positive direction during transactions in foreign currency;
   • profit received upon expiration of its shelf life;
   • crediting debts that were considered bad and had previously been written off as losses;
   • profit that was found during inventory and capitalized as surplus.

What expenses have the right to reduce profit margin?

Production costs are precisely the part that reduces the amount of income and, as a consequence, the amount of profit and the amount of profit tax. Expenses, like income, are also divided into 2 groups:

1. Costs involved in the sale or production of goods and work

These are costs that were necessary for full-fledged production or provision of services. They have documentary evidence and came from a taxpayer-legal entity. All such expenses must be expressed in monetary terms and regulated by current legislation on the territory of the Russian Federation or within the framework of a concluded agreement. These expenses include all expenses that were incurred solely to generate income. What might the production costs be?

1. • costs of purchasing raw materials and materials;
   • payroll expenses;
   • the amount of accrued depreciation charges;
   • other costs.

2. Non-operating expenses

1. • penalties, penalties, fines that were paid in favor of other enterprises;
   • losses of past years identified only in the reporting period;
   • losses resulting from the maintenance of temporarily mothballed factories;
   • changes in exchange rates in a negative direction when conducting transactions in foreign currencies.
   • losses resulting from the write-off of debtors due to the statute of limitations or as a result of the insolvency of a partner;
   • loss resulting from the discovery of shortages or damage to products during an inventory;
   • loss resulting from the write-off of incompletely depreciated assets.

Basic entries for recording, calculating and paying income tax

Account Dt	Kt account	Wiring description	Transaction amount	A document base
99	68		Tax amount	Accounting certificate, declaration
	68	Deferred tax reflection	Tax amount	Accounting information,
68		Tax asset reduced or repaid	Asset volume
99		Write-off of a tax asset that will no longer be able to increase profits in the reporting and upcoming periods	Asset volume	Accounting certificate, tax registers
68		Reflection of deferred tax liability		Accounting certificate, tax registers
	68	Tax liability reduced or paid off	Amount of tax liability	Accounting certificate, tax registers
	99	Writing off a tax liability that will no longer increase profits in the current and next periods	Amount of tax liability	Accounting certificate, tax registers
68			Advance payment amount	Bank statement
68

Income tax is a federal fee that is levied on the income of legal entities within a certain period and in the manner prescribed by law. Moreover, most of it is sent to the local or Tax accrual is characterized by similar account assignments, when the calculations are very different. Let's look at accounting entries, examples of which will be explained in detail in the article.

On what amount is income tax charged?

The calculation occurs at the end of the year, when the company calculates the amount of profit and its components. To determine the amount due to the budget, expenses are subtracted from the total income. The final result of the calculation is taxable profit. After multiplying it by the interest rate, the amount to be paid will be determined, and it will be possible to draw up accounting entries (accounts 68, 99).

If, according to the report, the loss outweighs the profit, the tax base is considered zero. To determine its value, use the formula: N b = D r + D in - P - Ub, where:

• N b - tax base.
• D r - income from sales.
• D vn - non-operating income.
• P - production, sales and non-sales costs.
• Loss - loss of previous years.

After determining the tax base, the company needs to accrue income tax (posting Dt “Profits and losses” Kt “Income tax”). In this case, separate calculations of payments to the federal and regional/local budgets are made.

Calculation period for income tax

Most enterprises “remember” the obligation to pay interest on their income to the state once a year - after preparing financial statements, then accounting entries for income tax are prepared. In this case, the billing period is considered to be one year. The amount of the tax base is determined on an accrual basis from the first day. The reporting period is considered to be periods of 3, 6 and 9 months.

There is another way of settlements with the state for this type of tax: directly from the profit received for each month. This is an advance pay-as-you-go method. For some legal entities it is convenient, which is not prohibited by law. The reporting period is accordingly considered to be a month, two, three, and so on until the end of the year.

Income tax calculation: posting, rules

The reflection of payments from the organization's income is regulated by PBU 18/02. The process consists of two successive stages. First you need to determine the accounting profit, and then align the result with tax accounting data.

The result of the first calculation is considered a conditional expense or income for income tax. The calculation is made according to the formula: U r / d = P b × C, where:

• U r/d - conditional expense/income;
• P b - accounting profit;
• C - income tax rate (from 10 to 20%).

Accounting profit is determined on the basis of accounting data and is the difference between the confirmed income and expenses of the enterprise for the period under review.

At this stage, the accrual of income tax is indicated: posting Dt “Profits and losses” subaccount. “Conditional income tax expense” Ct “Taxes” subaccount. “Income tax” or Dt “Taxes” subaccount. “Income tax” Ct “Profits and losses” subaccount. “Income notional for income tax.”

Comparison of the amount of profit according to tax and accounting

Due to different rules for recording business transactions, inconsistencies arise in tax and accounting accounting. After calculating the accounting profit for the reporting period, adjustments should be made to the resulting value of U r / d: N p = N about + Na from - N about + U r / d, where:

• N p - current profit (loss) tax.
• N ob - a tax obligation of a permanent nature.
• On from - deferred tax asset.
• N ob.ot - deferred tax liability.

Temporary differences between tax and accounting data form a deferred tax asset or liability. If the profit of an enterprise according to accounting registers is greater than according to tax registers, they speak of a deferred tax liability. Its value is equal to the difference multiplied by the tax rate. In the opposite case, it is formed which is calculated in a similar way.

A tax liability of a permanent nature is formed due to the emergence of a permanent difference between profit indicators in accounting and tax accounting. They are reflected by posting Dt “Profits and losses” Ct “Taxes” on separate sub-accounts.

Example of calculations and accruals

Consider the situation: During the year, the company took out a loan in the amount of 1 million 200 thousand rubles and paid 400 thousand in the form of an initial payment. At the end of the first quarter, the profit amounted to 2 million 480 thousand and VAT 240 thousand rubles. The total amount of expenses is 750 thousand rubles. Tax loss for the previous period - 80 thousand rubles. Calculate and charge income tax.

The solution consists of sequential actions:

1. We calculate the tax base: N b = 2480000 - 240000 - 750000 - 80000 = 1,410,000 rubles.
2. Let us take as a condition a tax rate of 20% (2% and 18%), the total amount of corporate income tax will be: N p = 1,410,000 × 0.2 = 282,000 rubles.
3. From the withdrawn amount, the federal budget will receive: 1,410,000 × 0.02 = 28,200 rubles, the local/regional budget: 1,410,000 × 0.18 = 253,800 rubles.
4. Profit tax was accrued: posting Dt “Profits and losses” Ct “Taxes” in the amount of 282,000 rubles.

The transfer of income tax to the state budget is accompanied by the entry: Dt “Taxes” Ct “Bank account”.

Basic accounting entries for monthly payments

Monthly can be done by calculating the amount on the actual income received for the previous month or quarter. In the second case, the resulting tax amount is divided into 3 equal parts. In the following example, consider a situation in which a company pays taxes quarterly. For better understanding, we have presented it in the form of a table.

Accounting entries - examples of income tax preparation

	Income per quarter, rub.		Account assignments
		300,000 × 0.2 = 60,000 rubles	The amount of tax accrued for the first quarter Dt “Profits and losses” Ct “Taxes”
		1. 60,000 rubles 2. 250,000 × 0.2 = 50,000 rubles	2. Tax accrued for the 2nd quarter: Dt “Profits and losses” Ct “Taxes”
		1. 50,000 rubles 2. 400,000 × 0.2 = 80,000 rubles	2. Tax accrued for the third quarter: Dt “Profits and losses” Ct “Taxes”
		80,000 rubles
Total for the year		(1,270,000 × 0.2) - 60,000 - 50,000 - 80,000 = 64,000 rubles	31 accrual of income tax: posting Dt “Profits and losses” Cht “Taxes”

Monthly payment occurs by transferring one third of the total tax amount for the quarter. In this case, postings are made for both accrual and payment of each payment.

Other obligatory payments to the budget

In addition to income tax, the company is required to transfer other payments, for example, VAT, personal income tax, property and transport taxes. To group data on obligations to the state, active-passive account 68 is used. Accounting entries are made for each type of tax in the corresponding sub-accounts.

Corresponding accounts for tax purposes differ depending on their type. If income tax is included in the “Profit and Loss” account, then personal income tax is quite logically reflected in the payroll account.

Preparation of tax transactions

What is a tax? This is an obligation to the state, which is reflected in the liability side of the balance sheet. This means that taxes are calculated - postings indicating the credit to account 68. Accounts are debited at the place where payment expenses are incurred.

Let's consider the main accounting entries for the calculation and payment of taxes:

• DT “Main production” DT “Taxes” - land tax is charged.
• DT “Payroll calculations” CT “Taxes” - accepted for personal income tax registration.
• DT “Settlements with founders” DT “Taxes” - tax on dividends is charged.
• Dt “Other expenses” Ct “Taxes” - property tax is allocated.
• Dt “Sales” Ct “Taxes” - accepted for VAT accounting.
• Dt “Taxes” Ct “Bank account” - tax debts have been repaid from the current account.

Transfers of amounts to the state budget must be timely. The slightest delay in payment promises the introduction of additional penalties that are not beneficial to the entrepreneur. Tax calculations in the interests of a legal entity must be carried out truthfully, legally and in a timely manner.

Until last year, all enterprises reflected income tax, which was calculated according to the rules established by the Tax Code of the Russian Federation. This tax was calculated using the following entry:

income tax payable to the budget has been assessed.

However, PBU 18/02 fundamentally changed this order. Now, before you reflect the amount of “real” tax on account 68 “Calculations for taxes and fees,” you have to calculate the tax on accounting profits. To do this, the tax rate is multiplied by the amount indicated on line 140 of the Profit and Loss Statement (Form No. 2). PBU calls this tax a conditional expense. The conditional expense is reflected in the accounting records as follows:

Debit 99 subaccount “Conditional income tax expense”

Credit 68 subaccount “Calculations for income tax”

a conditional income tax expense is reflected.

PBU 18/02 also introduced such a concept as conditional income. It is formed when a loss is made in accounting. Essentially, it is a “tax” on the loss. True, as the Russian Ministry of Finance explains, conditional income is shown in accounting only if, according to tax accounting data, you have made a profit. In this case, you need to make the following entry:

Credit 99 subaccount “Conditional income tax expense”

conditional income tax income is reflected.

But the financial statements must also show the amount of tax that our company actually owes to the budget. In PBU 18/02 this tax is called the current income tax.

In accounting and for tax purposes, income and expenses are defined differently. Consequently, the income tax calculated according to accounting data and according to the rules of the Tax Code of the Russian Federation will be different. Therefore, the amount of conditional (that is, “accounting”) tax, which was reflected in the credit of account 68 “Calculations for taxes and fees,” is adjusted to the amount of the current tax. To do this, several calculations are made to calculate the amount of income tax that the organization actually pays. However, first you have to calculate the amounts:

permanent tax liability;

deferred tax asset;

deferred tax liability.

Calculation of permanent tax liability. To do this, you need to multiply the amount of permanent differences by the income tax rate. What are permanent differences? These are expenses that are taken into account for accounting purposes, but are not included in expenses when calculating income tax. These include:

amounts that the organization spent in excess of the norms established in the Tax Code of the Russian Federation (this applies to daily allowances, compensation for the use of personal transport, entertainment expenses, insurance costs);

the cost of the property transferred free of charge and the costs associated with such transfer;

a loss carried forward if the period during which it can reduce taxable profit has expired, etc.

PBU 18/02 states that permanent differences should be reflected in analytical accounting. How to organize it? PBU 18/02 says nothing about this. I found the answer to this question in the magazine “Glavbukh”. The following options are offered:

You can open special sub-accounts for those asset and liability accounts in which permanent differences are formed.

You can keep analytical records in separate registers (for example, in spreadsheets). And finally, an organization that maintains separate tax accounting has the right to calculate permanent differences in accounting statements.

A permanent tax liability increases the contingent income tax of the reporting period. In accounting it is reflected by the following entry:

Debit 99 subaccount “Income Tax”

Credit 68 subaccount “Calculations for income tax”

a permanent tax liability is reflected.

Calculation of deferred tax asset. You need to multiply the amount of deductible temporary differences by the income tax rate. Deductible temporary differences arise when:

the amount of depreciation accrued in accounting exceeds that calculated according to tax accounting rules;

commercial and administrative expenses are written off differently in accounting and for tax purposes;

a loss is carried forward, which reduces taxable income in subsequent reporting periods;

overpayment of income tax is not returned to the organization, but is counted against future payments;

an enterprise using the cash method in accounting includes the cost of materials in costs that have not yet been paid, etc.

In general, due to deductible temporary differences in the reporting period, the “accounting” income tax will be less than the “tax” tax.

Deductible temporary differences also need to be reflected separately, in analytical accounting.

Calculation of deferred tax liability. We multiply the amount of taxable temporary differences by the income tax rate. In particular, you experience taxable temporary differences if:

the amount of depreciation accrued in tax accounting is greater than that calculated according to accounting rules;

We accrued interest on the loans issued monthly, and the debtor repaid them in a lump sum. In this case, the difference arises if we applied the cash method;

interest on loans and amount differences in tax accounting are included in non-operating expenses, and in accounting in the cost of fixed assets or materials (if a loan was taken to purchase this property);

In accounting, costs are reflected as deferred expenses, but in tax accounting they are written off immediately.

Separate analytical accounting of taxable temporary differences is also organized.

Reflection of tax assets and tax liabilities.

The deferred tax asset is reflected in the accounting records in the reporting period when the deductible temporary difference arose. In this case, you should use synthetic account 09 “Deferred assets”. The following wiring is done:

Credit 68 subaccount “Calculations for income tax”

deferred tax asset is reflected.

As deductible temporary differences decrease, deferred tax assets also decrease. This is reflected like this:

Debit 68 subaccount “Calculations for income tax”

deferred tax asset is repaid.

However, such an entry can be made only if the organization received taxable profit in the reporting period.

What if the organization sold or transferred for free use the fixed asset with which the deferred tax asset is associated? In this case, the remaining amount of the asset is written off as follows:

the amount of the deferred tax asset was written off in connection with the disposal of the asset.

Deferred tax liabilities are also reflected in accounting in a separate synthetic account. This is account 77 “Calculations for deferred tax liabilities”. You need to record in your accounting:

Debit 68 subaccount “Calculations for income tax”

deferred tax liability is taken into account.

As with deferred tax assets, deferred tax liabilities are reduced as taxable temporary differences are settled. In accounting, this operation is reflected by the following entry:

Credit 68 subaccount “Calculations for income tax”

deferred tax liability has been settled.

If the item to which the taxable temporary difference relates is disposed of. Then the deferred tax liability is written off as follows:

the amount of deferred tax liability is written off.

Having calculated these amounts and reflected them in accounting, we adjust the conditional expense (income tax income as follows:

Now all organizations are required to compare income and expenses reflected in accounting and tax accounting in order to identify the differences between them. And so on for each operation.

So, at the end of the reporting period, account 68 “Calculations for taxes and fees” reflects the amount of conditional income tax expense. We also included the amounts of tax assets and liabilities there.

Thus, the current income tax is indicated on the credit of account 68.

Synthetic accounting of settlements with the budget is kept in journal order No. 8. (Appendix 1). In which, in addition to account 68, the following accounts are kept: 19 “Value added tax on acquired assets”, 69 “Calculations for social insurance and security”, 73 “Settlements with personnel for other operations”, 75 “Settlements with founders”, 76 “Settlements with various debtors and creditors”. In the journal order No. 8, the turnover on the credit of these accounts is given according to the data of the corresponding primary accounting documents, statement No. 8 and transcript sheets.

Analytical data on this account are provided in transcript sheets (Appendices 2, 2a, 2b).

Income tax what account -such an Internet request is quite common among novice accountants. Let's look at the algorithm for accounting for this tax and find out which accounts are used to generate it and to record calculations for it.

Accounting for income tax without using PBU 18/02

When a company does not apply PBU 18/02, in its accounting, income and expenses are divided into taken into account and not taken into account in order to calculate income tax, which in this case is very simple, as is checking the correctness of its calculation: it is enough to check the accounting and tax registers.

Accounting for income tax according to PBU 18/02

The use of PBU 18/02 allows you to trace the entire tax formation scheme, taking into account the differences between accounting and tax accounting, which can be permanent or temporary.

Permanent differences are formed by income and expenses that are not taken into account for tax purposes. Temporary differences arise when there is a discrepancy in the timing of the acceptance of income and expenses in accounting and for tax purposes. The overwhelming majority of temporary differences arise from expenses that are taken into account differently for accounting and tax purposes. A significant part of expenses in accounting is accepted earlier than in tax accounting. But the opposite situations also occur.

Postings to the debit of account 68 when generating income tax

Understand, what is the income tax bill should be used when applying PBU 18/02, using the following algorithm. The tax in this case is formed as follows:

1. The tax calculated from accounting profit is documented by posting Dt 99 Kt 68.04.2.
2. Tax amounts (permanent tax liabilities) accrued from permanent differences are taken into account:

• Dt 68.04.2 Kt 99 - from income not taken into account for tax purposes;
• Dt 99 Kt 68.04.2 - from expenses not taken into account for tax purposes.

1. The tax amounts accrued from temporary differences at the time of their occurrence in accounting are taken into account:

• Dt 09 Kt 68.04.2 - deferred tax assets (for expenses accepted in accounting earlier than in tax accounting);
• Dt 68.04.2 Kt 77 - deferred tax liabilities (for expenses accepted in tax accounting earlier than in accounting).

1. The tax amounts on previously accrued temporary differences for which it became possible to close in a given period are taken into account. Which account - deferred tax assets or deferred tax liabilities - is closed depends on the type of temporary difference:

• Dt 68.04.2 Kt 09 - deferred tax assets (for expenses accepted in accounting earlier than in tax accounting);
• Dt 77 Kt 68.04.2 - deferred tax liabilities (for expenses accepted in tax accounting earlier than in accounting).

So the answer to the question is, what is the income tax bill used to account for it depends on the specific situation. In particular, the debit of account 68 is actively used for these purposes.

Reformation of the balance sheet is the final operation of accounting and tax accounting for the current year. In 1C programs this procedure is automated. However, to reveal its essence, it is necessary to familiarize yourself with the procedure for reflecting information on the formation of financial results and calculations of income tax using PBU 18/02 during the reporting year. These issues are covered by consultants from the 1C:Servistrend company.

First, let's remember what transactions were reflected in accounting and reporting when making income tax calculations. When reflecting in accounting and financial statements calculations of income tax based on the results of the first quarter, half a year, nine months, year, the organization carries out actions recorded by the following changes in accounts (the digital code and names of accounts are given in accordance with the standard setting of the Chart of Accounts in the programs " 1C"):

Debit 90.9 “Profit/loss from sales” Credit 99.1 “Profits and losses” - financial result of the current period (profit received); Debit 91.9 “Balance of other income and expenses” Credit 99.1 “Profits and losses” - financial result of the current period (loss received); Debit 99.1 “Profits and losses” Credit 90.9 “Profit/loss from sales” Debit 99.1 “Profits and losses” Credit 91.9 “Balance of other income and expenses” - monthly advance payments for income tax; Debit 68.4.1 “Calculations with the budget” Credit 51 “Current account” - conditional income tax expense calculated according to accounting data (profit received); Debit 99.2.1 “Conditional income tax expense” Credit 68.4.2 “Calculation of income tax” - conditional income for income tax calculated according to accounting data (loss received); Debit 68.4.2 “Calculation of income tax” Credit 99.2.2 “Conditional income for income tax” - permanent tax assets based on transactions made during the reporting period with positive permanent differences; Debit 99.2.3 “Permanent tax assets and liabilities” Credit 68.4.2 “Calculation of income tax” - permanent tax liabilities based on transactions made during the reporting period with negative permanent differences; Debit 68.4.2 “Calculation of income tax” Credit 99.2.3 “Permanent tax assets and liabilities” - deferred tax assets based on transactions made during the reporting period with deductible temporary differences when accrued; Debit 09 “Deferred tax assets” Credit 68.4.2 “Calculation of income tax” - upon repayment; Debit 68.4.2 “Calculation of income tax” Credit 09 “Deferred tax assets” - when written off; Debit 99.1 “Profits and losses” Credit 09 “Deferred tax assets” - deferred tax liabilities based on transactions made during the reporting period, with taxable temporary differences when accrued; Debit 68.4.2 “Calculation of income tax” Credit 77 “Deferred tax liabilities” - upon repayment; Debit 77 “Deferred tax liabilities” Credit 68.4.2 “Calculation of income tax” - when written off; Debit 77 “Deferred tax liabilities” Credit 99.1 “Profits and losses”.

Deferred tax assets and liabilities are written off upon disposal of the assets (liabilities) with which they were associated.

When moving from one reporting period to another, the amounts of the above indicators change. And for each reporting period, their value is either accrued anew (the amount accrued based on the results of the previous period is reversed in full), or adjusted by additional accrual or reversal of a part of the amount, determined as the difference between the values ​​of the indicators accrued based on the results of the reporting and previous periods. As a result of adjusting the conditional income tax expense (income) by reflecting permanent and deferred tax assets and liabilities in the balance sheet, the credit balance of account 68.4.2 “Calculation of income tax” acquires a value equal to the amount of tax calculated from the actual profit of the reporting period , formed in tax accounting registers. This amount is determined in the income tax return and serves as the basis for calculating advance income tax payments transferred to the budget. Thus, the annual indicators of current income tax, deferred tax assets and liabilities are formed in stages (on an accrual basis from the beginning of the year).

A) On the balance sheet

• on line 145 - the balance of deferred tax assets.

Account debit 09

• on line 240 - the composition of short-term receivables will also include an overpayment to the budget for income tax;
• on line 470 - the financial result obtained by calculation for the period from the beginning of the year will be included in retained earnings;
• on line 515 - the balance of deferred tax liabilities.

Account credit 77

• on line 624 - the debt on taxes and fees will be included, including the debt to the budget for income tax.

B) In the income statement

• on line 140 - profit (loss) before tax, total;
• on line 141 - deferred tax assets;
• on line 142 - deferred tax liabilities;
• on line 150 - current income tax;
• on additional line 151 - written off deferred tax assets and liabilities that change the net profit indicator;
• on line 190 - the amount of the financial result on an accrual basis from the beginning of the reporting year, obtained by calculation (net profit, loss);
• line 200 for reference - permanent tax assets and liabilities.

The state of settlements with the budget at the end of the reporting year is determined as the balance in account 68.4 “Income Tax”. Moreover, in the debit of account 68.4.1 “Settlements with the budget” and the credit of account 68.4.2 “Calculation of income tax” in accounting during the reporting year, the amounts transferred to the budget and accrued income tax are separately accumulated.

Balance sheet reformation occurs in 1C programs when posting the “Month Closing” document dated December 31. In this document, you must check the confirmation box in the “balance sheet reform” position.

To generate operations for closing the month of December, and, consequently, the current year, you must perform the following steps sequentially.

1. Post the document (menu "Documents") "Month Closing" dated December 31 of the reporting year, checking all the boxes except the last four (Fig. 1).

Rice. 1. Closing the month

At this stage, the financial result of the reporting year (profit or loss) is determined, written off from the debit (credit) of accounts 90.9 and 91.9 to the credit (debit) of account 99.1 “Profits and losses”.

2. Post the document (menu “Tax Accounting”) “Routine Operations for Tax Accounting” dated December 31 of the reporting year with all the boxes checked except the last one (Fig. 2).

Rice. 2. Closing the month for tax accounts

After carrying out this document, permanent and temporary differences can be identified between the tax base for income tax and the accounting financial result.

3. Post another document “Month Closing” dated December 31 of the reporting year, checking the boxes only in the positions corresponding to operations according to PBU 18/02 (Fig. 3).

Rice. 3. Closing the month (application of PBU 18/02)

When applying PBU 18/02, deferred and permanent tax assets and liabilities are recognized, repaid and written off, due to which the current income tax formed on the credit of subaccount 68.4.2 acquires a value equal to that calculated in the income tax return, that is, in tax accounting .

The above sequence of actions corresponds to a monthly month-end closing operation during the reporting year.

4. Post another document “Month Closing” dated December 31 of the reporting year, checking only one checkbox for the “Balance Sheet Reformation” operation (Fig. 4).

Rice. 4. Balance reform

5. Carry out the second document “Routine operations for tax accounting” dated December 31 of the reporting year, also checking only one box for the operation “Closing tax accounting accounts” (Fig. 5).

Rice. 5. Closing tax accounts

Currently, some experts also include the closing of income tax accounts 68.4.1 “Calculation with the budget” and 68.4.2 “Calculation of income tax” in the process of balance sheet reformation. This operation is carried out manually. To do this, you need to post the document "Accounting certificate" (menu Journals, General documents).

Thus, we entered the last transaction into the journal of business transactions for the reporting year. The balance has been reformed. Tax accounts are closed. Accounting for profits and losses and income tax will begin in the new year from the beginning, “from scratch.”

Now let’s look at what transactions will be generated by 1C: Accounting automatically when posting the above documents.

1. The amounts of advance payments for income tax made during the year are counted against the payment of current income tax:

Debit 68.4.2 "Calculation of income tax" Credit 68.4.1 "Calculations with the budget."

Depending on the decision made by the organization to close the sub-accounts noted above, the following actions can be performed.

2. The amount of overpayment of income tax can be transferred from the debit of subaccount 68.4.1 to a specially created subaccount of account 68 “overpayment of income tax for previous periods” or included in deferred tax assets:

Debit 09 “Deferred tax assets” (overpayment of tax) Credit 68.4.1 “Calculations with the budget.”

3. The resulting income tax debt is transferred from the credit of account 68.4.2 to the credit of a specially created sub-account of account 68 “Debt to the budget for income tax”.

4. The balance on the subaccounts of account 90 is written off from the credit (debit) of subaccounts 1 to 8 to the credit (debit) of account 90.9 “Profit, loss from sales.”

5. The balance on the subaccounts of account 91 is written off from the credit (debit) of accounts 91.1 “Other income” and 91.2 “Other expenses” to the debit (credit) of account 91.9 “Balance of other income and expenses”.

6. The balance of the subaccounts of account 99 “Profits and losses” is written off from the credit (debit) of accounts 99.2.1 “Conditional income tax expense”, 99.2.2 “Conditional income tax income”, 99.2.3 “Fixed tax assets” and liabilities" to the debit (credit) of subaccount 99.1 "Profits and losses".

How these transactions are reflected in the program, see Figure 6.

Rice. 6. Posting the balance sheet reformation.

7. The balance formed on account 99.1 “Profits and losses”, namely the net profit (loss) of the reporting year, is transferred to account 84 “Retained earnings (uncovered loss)”:

Debit 99.1 Credit 84 - profit made; Debit 84 Credit 99.1 - loss received.

As a result, at the beginning of the new reporting year, subaccounts 68.4.1, 68.4.2, as well as accounts 90, 91, 99 do not have a balance.

At the end of the tax period, the 1C program also closes tax accounts - analogues of accounting accounts in tax accounting.

If an organization receives a loss, then a special procedure for accounting for it, defined by the Tax Code of the Russian Federation, comes into force.

As a general rule, losses are carried forward to the future. That is, the tax base of the current period will not be reduced by the amount of this loss, it will reduce the tax base over the next ten years. And according to the rules of PBU 18/02, a future decrease in the tax base for profit tax and, accordingly, the profit tax itself leads to the formation of a tax asset of the organization (clauses 11, 14 of PBU 18/02).

Let's look at the example of tax accounting for losses.

Example

According to accounting data, a loss was received (-100,000 rubles).

If in the reporting (tax) period an organization incurred a loss, the tax base for profit tax in tax accounting in this period is recognized as equal to zero (clause 8 of Article 274 of the Tax Code of the Russian Federation). Thus, in accounting there is a positive difference between the tax base for income tax and the accounting loss, in our example it is 100,000 rubles.

In tax accounting, the amount of loss is carried forward and reduces the tax base of subsequent reporting (tax) periods by no more than 30%.

In accounting, this operation will not lead to a change in financial results in the future, and, therefore, according to paragraph 11 of PBU 18/02, it will be recognized as a deductible temporary difference (RUB 100,000). Paragraph 14 of PBU 18/02 determines that in the reporting period when deductible temporary differences arise, the organization recognizes a deferred tax asset in its accounting. This is the amount of income tax that should lead to a reduction in income tax accrued and payable to the budget in subsequent reporting periods.

Deferred tax assets are reflected in accounting as non-current assets (subclauses 17, 23 of PBU 18/02).

In our example, a loss of 100,000 rubles. - deductible temporary difference.

Debit 68.4.2 Credit 99.2.2 - 24,000 rubles (100,000 rubles x 24%) - reflects conditional income tax income in accordance with paragraph 20 of PBU 18/02; Debit 09 Credit 68.4.2 - 24,000 rub. (RUB 100,000 x 24%) - a deferred tax asset is reflected.

The balance in account 68.4.2 “Calculation of current income tax” according to accounting data will be equal to zero (24,000 rubles - 24,000 rubles = 0). This corresponds to the amount of income tax reflected in the income tax return, that is, in tax accounting.