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What is Kudir for IP on the USN. How the Book of Expenditures and Revenues is filled in USN (Kudir)

Organizations and IPs that apply a simplified tax system are required to conduct tax accounting of their income, and sometimes expenses, in a special book. About the book of accounting of income and expenses at USN in 2019 we will tell us in our consultation.

How to lead Cudir

The form of booking the income and expenses of organizations and individual entrepreneurs who apply a simplified taxation system, (Kudir), as well as the procedure for its completion approved by the Order of the Ministry of Finance of Russia of 10/22/2012 No. 135n. The book of income and expenses for IP on USN or organizations in Excel format can be referenced below.

Filling the kudir when wept "Revenues minus costs"

When conducting a book of income and expenses, with UPS, it is necessary to be guided by the procedure for filling the kudir, which is given in Appendix No. 2 to the order of the Ministry of Finance of Russia of 10/22/2012 No. 135n.

In this order, explanations are given by Kudir, how to fill in USN "revenues minus costs" certain sections. Naturally, simplists with the object "Revenues" will also find answers to the questions of filling out their "trimmed" books: Recall that profitable simplists may not reflect information about their expenses in Kudir.

For example, according to the expenditures in Kudir, when ISN, information in section I "income and expenses" is filled in this way:

in column 1 "No. P / P", you must specify the sequence number of the registered operation;
in column 2, the date and number of the primary document are given the date and number of the primary document, on the basis of which the expenditure operation is recorded;
in Count 3, the "maintenance of the operation" is entered the content of the economic operation, which takes into account the flow rate on the USN;
in column 5 "Expenses taken into account when calculating the tax base (RUB.) The simplist leads the costs incurred and paid by them, which are indicated in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation.

The primary document acts, as a rule, payment orders, because income and expenses are recognized as WIN according to the cash method (pp 1.2 Article 346.17 of the Tax Code of the Russian Federation).

Book of accounting books and expenses since 2018

From 01/01/2018 Organizations and IP on USN use an updated book for income and expenses (amendments to it were made

Good afternoon, dear readers! Today, we continue the series of articles on how to fill in Kudir for those who use simplified or patent as a tax intelligence. We have already written about, as well as about. Today we will talk about Cudir for those who consider the tax on another base, reducing income on expenses. Fill such an intersection more difficult, but you can still figure it out. If you do not have a lot of operations for the year, then you can fill it out.

Fill the kudir automatically, keep records and donate reporting most convenient in special service.

I think that you should not remind that the Kudir is leading all IP and companies applying simplified. There are no fundamental differences in filling the book first and the second - everything is done almost the same. We have already spoken about the basic requirements for its filling, therefore we will not repeat too. Let's start immediately to business.

Kudir has a unified form, it is necessary to fill in it. You can find the form and instructions to fill it in the order of the Ministry of Finance of the Russian Federation No. 135n of 10/22/2012, taking into account changes made by order of the Ministry of Finance No. 227n dated December 7, 2016. For the updated form, the Cudir is filled, starting in 2018, previous periods must be filled in an old form. For 2019, no changes are provided, fill in the data on the already active form.

Download the report form can also be HERE.

So, if you have already downloaded and printed the form and it already lies in front of you, we run on its sections, which are only four. Well, plus the title page. The form contains:

Title list - here specify information about the taxpayer;
Section I income and expenses - for quarterly reflection of income / expenses;
Section II Calculation of expenditures on the OS and NMA, which are taken into account when calculating the tax base - is filled in with the availability of the OS and NMA itself;
Section III Calculation of the amount of the loss taken into account when calculating the USN - fill in the same time, that is, if the previous year was a loss;
Section IV Costs that reduce tax on the USN Tax in accordance with the Tax Code of the Russian Federation - here show the amounts of insurance premiums by those who consider UPN from income.
Section V Trading Collection Data. While this section is relevant only for Moscow entrepreneurs using UPN "income" and paying a trade fee.

Step 1: How to fill the title page

The filling of the title here is not different here on how it is filled in the Cudir on the UP-revenue. Everybody makes just too. The only difference is: in the column "Tax Object" we prescribe the following "revenues reduced by the amount of expenses". And all! Titon is ready!

Here is an example of its fill:

Step 2: What we put in section I income and expenses

In this part, the bookkeeping book indicates income and expenses that are taken into account when determining the taxable base with USN. Here you will find four tables: one table for one quarter. Do not forget that each operation is prescribed by a separate string, the basis is a specific primary document. The number of rows add if necessary.

In each table, five graph: Operation number in order, No. and date of the document, which is the basis of recording, the essence of the operation, the amount of income or consumption - depending on what we reflect.

Let's try to fill out one of the tables using the following source data: LLC "Start" is engaged in installing plastic windows. In January 2019, the Organization provided services to two customers, having received payment for services on January 14, 2019 in the amount of 30 thousand rubles and 16.01.2019 in the amount of 25 thousand rubles. To work on installing windows 11.01.2019 at 12 00 0 rubles were purchased consumables, including VAT. Start LLC has one employee, who has been paid on January 30, 2019, a salary of 4,500 rubles was paid. 01/31/2019 Insurance contributions worth 1,350 rubles were paid for the employee. In addition, the organization has a computer as an OS, its residual value as of 01.01.2019 is 18,000 rubles.

So, what do we reflect in section I?

In expenditures, we reflect the cost of purchasing consumables, the incoming VAT is also written off simultaneously with the materials, but a separate line;
Next reflect the receipt of income on January 14 and 16;
Then we refer to the costs of the salaries of the employee and insurance premiums that the employer paid for him;
The last operation in the quarter will be the write-off part of the cost of the OS computer. This amount is first calculated in Section II. How to do it, we will squeeze just below.

Reflect all the operations described above in Kudir. An example of filling is given below:

Imagine for simplicity of the example that there were no more operations in the year. But do not forget to reflect in the following periods to write off the part of the residual value of the computer.

The remaining tables will look like this:

Now you need to fill in a certificate to section I. Here everything is quite simple. On line 010, we put this income for the year - in our example it turned out 55,000 rubles. On line 020, we prescribe a total cost per year - we have 35,850 rubles. Row 030 is filled in provided that last year Start LLC also used USN and paid the minimum tax on the results of the year. There should be a difference between the paid minimum tax and the amount of tax, which turned out under the usual calculation.

Let us in the example of LLC "Start" passed on the payment of USN since 2019, respectively, the row 030 will remain empty. Now we believe that we succeeded in the results of 2019. The result is set either in line 040, or in line 050. LLC "Start" received a profit in the amount of 19,150 rubles - fill in the string 040.

Step 3: How to make calculations in Section II

Here with section II, really will have to tinker. Most often fill it without an accountant will not work. So, Start LLC is listed as part of the OS Personal Computer with a residual value of 18,000 rubles, it was bought on January 16, 2018. We put it into operation on January 30 of the same 2018.

Expenditures on the OS, received in the calculation of the USN, depend on the time of acquiring a computer and its useful use. Here it is necessary to refer to the classification of the OS in depreciation groups (to the aid - the Decree of the Government of the Russian Federation No. 1 of 01.01.2012, as amended from 28.04.2018). So, the useful life of the PC is from 2 to 3 years. So, its residual value must be written off in the first year of simplified.

Here it is really best to turn to the accountant. This applies to IP and Yurlitz who have fixed assets, and especially those who have moved to simplified with the general tax payment system - there are many features!

Section II should be filled in 1 quarter, then half of the year, 9 months and year, that is, there will be four such tables in the Cudir.

What is indicated here?

No. Operations P / P;
OS name - we have a "personal computer";
Payment date of the OS object - put the date of payment (purchase) of the computer according to the primary documents, we - January 16, 2018;
Date of submission of documents for state. Registration - in our example it will be a dash here, as you do not need to register a computer;
Commissioning date - put the date of this operation, in the example this is 01/30/2018, Act No. 2;
The initial cost of the OS object is the initial cost of the OS, purchased during the use of simplified. We have a computer purchased in 2018, when Start LLC was in general mode, therefore, we put a ditch here;
Useful use period is a period of classification of OS objects, we have 2 years;
Residual value - indicate 18,000 rubles;
The number of quarters during which we will exploit the computer in this tax period (in 2019) - we have 4 blocks;
The share of the cost, which will be written off for these 4 quarters - we have 100%;
The share of the value of the object, written off for the quarter - 25% (100% divided by 4 blocks).

Now we consider the amount of expenses written off for the quarter - we have 4,500 rubles, and for the year - 18,000 rubles. Here these 4 500 rubles we reflected in the cost of the last number of each period in section I.

The remaining columns should be fill in the event that LLC in 2018 applied USN and has already written off part of the value of the object (graph 14); If the use of the OS is larger and part of its cost will be written off in the following periods (graph 15), and in column 16 is affixed by the date of disposal (implementation) of the OS. Please note that the rows in this section will start as much as the OS and NMA.

In our case, the table for the 1st quarter looks like this:

Step 4: What to do with section III

This section should be filling out only those who have losses in previous years. Moreover, these losses should be treated precisely by the period of use of simplified. In our example with Start LLC, the company applies USN since 2019, respectively, it does not need to fill anything in this section.

To deal with how it is still filled, take other source data: Progress LLC uses USN since 2017. In 2017, the company received a loss equal to 100 thousand rubles, in 2018 there was also a loss, but 50 thousand rubles. According to the results of 2019, the base for calculating the USN was 120,000 rubles (line 040 from the reference to section I).

How to fill in section III in this case? First, fill over the amounts of losses of the previous periods that have not been postponed to the beginning of the expired period. So, on line 020, we put "for 2017" and "100,000" rubles, on line 030 we put "for 2018" and "50,000" rubles. On line 010 we have the amount of these losses, which is equal to 150,000 rubles.

Now we go to the string 120 and put the tax rate for 2019 - 120,000 rubles. In line 130, we put the amount of the loss to which we can reduce the taxable base for 2017 - according to our figures, it turns out that we can reduce it for all 120 thousand rubles, because the amount of losses of past years is more. On line 140, they put the battlefield, as the loss in 2019 we do not have.

On line 150, we put the amount of the remaining loss that we can write off in the next periods - we will be able to write another 30,000 rubles in 2020, which remained with a loss of 2018. In the following rows 160-250 we give deciphering this figure by year - in our example, the remaining loss is referred to 2018.

The completed section III will look like this:

If the screenshots are poorly visible, then you can Download completed option kudir In XLS format.

Some preferential regimes of taxation exempt companies and entrepreneurs from the obligation to maintain accounting in full. Legislation for such categories of economic entities establishes the obligation to lead and when requesting to provide such a register of tax accounting as a book of income and expenses in IFTS.

The Tax Code of the Russian Federation establishes that accounting of income and expenses for organizations on USN and ESHN, as well as for entrepreneurs on, and the general mode should be conducted in Kudir. At the same time, for companies and IPs located on a shift, it is not necessary to fill in this tax register.

Currently used form of book was approved by the FTS in 2013. Depending on the system used (USN 15, USN 6, SHNH, PSN, it is based on), it includes certain sections that reflect the necessary information for tax accounting. Therefore, it is customary to share these registers according to the applicable taxpayer regimes.

Important! We draw your attention that for payers, the bookkeeping book of income and expenses is not conducted and not filled.

Instructions for filling

The book is filled in order in chronology during the year. At the same time, the recording is made on each document, unification is not allowed. At the end of the old year, it closes, and the next year will start the next register.

It is possible to fill it in the magazine acquired in the printing house, or using specialized programs and Internet services. The latter is most preferable, since significantly reduces the time for its design, because it is very often compiled on the basis of the previously written documents in automatic mode.

When manually filling in the book, you can make all the necessary fixes, only to cross the wrong record must be one feature, so that it can be read. Nearby is a correctional entry, and it is certified by the signature of the responsible person.

After closing the tax period, it is printed, is laughing, each of its sheet is numbered. Further, the book is assigned to the seal of the business entity and the signature of his leader. Previously, it was also necessary to direct the IFSS office for printing. Currently, such a requirement no longer exists.

Pay attention! You need to keep a book. It is provided to the tax only on request from the inspector inspector. At the same time you can take advantage of the special Internet service for Electronic Koadir.

Sample of filling books for accounting income and expenses

Consider in more detail Kudir for IP on the USN 6 sample of filling in 2016. Recycle in making records for other modes and companies is minimal, consisted in the presence or absence of the sections of the book.

Title page

At the top of the register after its name, you need to record the name and code of the tax authority at the place of registration of the entrepreneur (finding the company). Further indicates the tax period, for example, 2016. On the right, in the table part, the date formation is affixed.

Below is filled or complete Full name. Entrepreneur, or the full name of the company, and tabular part - registration code in statistics. In the following rows, the Inn company is recorded or the Inn IP.

Then it is necessary to specify the tax object. If filling is made using software, it is here that you need to configure the sections of the book of income and expenses visible for a particular case. You need to select a value from the list with two elements "Revenues" or "Revenues, Reduced by the amount of expenses."

After that, the currency is selected and its discharge, in which the indicators will be entered into this tax register. The table right is affected by the currency code according to the eye.

Below are the full address of the company's location, or registration of an entrepreneur.

In the next line, it is necessary to write down the number of settlement accounts and the names of the banks in which they are open. If such a business entity is somewhat, then all of them are indicated here.

Income and expenses

This section is divided into four under the reporting periods: for the 1st quarter, for the 2nd quarter, for the 3rd quarter and for the 4th quarter. It is desirable every subsection to start with a new sheet.

This part of the book of income and expenses is a table.

In the Counts "Registration", data on the number of recording, date and number of the document reflects the economic operation, and its brief content.

The column "sum" is divided into two columns "Revenues" and "Expenditures".

Depending on the nature of the operation of the economic entity, the amount of the document is affixed either to the first column or in the second one. At the same time, the amounts are reflected with rounding to kopecks according to the articles of the Tax Code of the Russian Federation dedicated to the relevant regimes.

Organizations and entrepreneurs using USN 6, in accordance with the law, fill out only the "income" column. Each subsection has its own numbering of introduced entries, which each time starts with 1. At the end of each table, it is necessary to sum up, withdrawing a total amount of columns with indicators. Moreover, the second and subsequent subsections have a string with summable values \u200b\u200bof the incremental result.

Attention! Organizations and entrepreneurs using USN 15 fill out a "certificate to section 1".

Here are the total amounts of income and expenses for the tax period, as well as the difference between the minimum tax and percentage of the previous year. This is due to the fact that taxpayers who paid the minimum tax last year have the right to this sum of the difference in the current.

Calculation of expenses for the purchase of fixed assets and NMA, taken into account when calculating the tax base

Attention! This section is filled with economic entities applying taxation modes of USN 15 and ECHN.

He just like the first section is divided into subsections for the reporting periods.

The table of this part of the book of income and expenses should be made the record number in order, the full name of the objects (OS and NMA), the value of which is taken into account when calculating the tax.

According to the Tax Code of the Russian Federation, the taxpayer, using USN 15 or ECN, has the right to take into account the cost of these funds in the tax period, if they are paid for accounting and, if necessary, be delivered for public accounting (for example, cars, buildings, structures). Therefore, in the following graphs, it is necessary to enter all these dates. The following column is affected by the initial cost of the object, expressed in rubles.

Counts 7 and 8 tables are filled with economic entities that moved to preferential mode, already on the balance sheet objects OS and NMA. According to the legislation, the tax payers can also take into account their residual value in size, which depend on their term of use.

In column 9, the number of quarters is recorded, during which a new object was used in the tax period. For example, if the car is purchased in April 2016, then the indicator will be equal to 3.

In column 10, the share of the above objects adopted for the tax period is indicated. For those already standing on the balance sheet of objects, it depends on the useful life and determined by the Tax Code of the Russian Federation, for the new it is equal to 100%.

The indicator of the graph 11 is determined by the RA ratio of GR.10 to gr. nine

In columns 12 and 13, it is necessary to calculate the cost of the object coming to the current quarter and total for the year.

For example, a car in April 2016 is purchased and put on accounting in April 2016. For the second quarter, the taxpayer has the right to take into account the cost of 300,000 p. (900000 * 100% (GR10) / 3 (gr. 9)), which must be entered in GR.12. The value of GR.13 will be 900000r.

Graphs 14 and 15 are filled with OS and NMA objects on the balance sheet. Since their cost refers to expenses for several periods, then the cost is indicated in the column 14, in the column 15 - the residual amount that will be included in the next period.

Count 16 must contain data on the date of the disposal of these objects. This is due to the fact that the OS and NMA, whose cost was taken into account in taxation, the economic entity does not have the right to alienate during a certain Tax Code of the Russian Federation.

Each table has final lines.

Calculation of loss amount

The section is filled in line. The string 010 indicates the total amount of losses for previous years. Then in lines 020-110, this amount is decrypted indicating the years.

The string 120 defines the base that can be reduced to previously incurred losses. The value of the row 040 is transferred here from the certificate to section 1.

Row 130 contains a loss amount to which the taxable base of this year has been reduced.

The line 140 needs to be filled if the loss was obtained in the previous year.

Row 150 will contain an amount of a loss that can be transferred and borrowing in subsequent years. In lines 160-220, the taxpayer has the right to specify specific amounts for future years.

Expenditures provided for in paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation

This section includes only those taxpayers who are in USN mode "income" in their book. Here you can specify social payments (insurance premiums, hospital payments under personal insurance contracts), which then reduces the taxable base.

This section is filled for each quarter separately, i.e. The annual book will be at least 4 sheets.

The header of the sheet indicates the names of the period for which operations are contained.

The section consists of 10 graphs in which the data is currently entered:

Count 1 contains the line number in order.
In Count 2, the name and date of the payment document, which was made by the transfer of funds. In Count 3, information on the period is recorded for which this payment was carried out.
The columns 4-9 include specific amounts of costs. Column 4 indicates the amount of contributions listed in the FIU. This includes, as well as for hired workers.
In column 5 - the amount of contributions paid in the Socration.
In column 6 - contributions listed in the medstations.
In column 7 - contributions for injury.
Count 8 contains the amount of hospital payments paid by the employer from its own funds (the first 3 days of the hospital).
In Count 9, pay the amount of payments under personal insurance contracts.
Count 10 is the final amount of the string, the result of the addition of numbers from the graph 4-9.

The last string of the section is the final line for the reporting period. It contains total amounts of contributions for each of the graph, and the total amount of all costs produced in the period.

Who leads the kudir?

Tax regime	Entrepreneurs	Organizations
Lead / do not lead
USN
Open	Always lead and on its basis consider tax
PSN (patent)	Lead, but not to calculate the tax. The goal is to know that the amount of income has not exceeded 60 million.	Such a tax regime cannot be applied.
ENVD	Do not behave, because The tax does not depend on income. Nevertheless, sometimes they require tax (according to the law, should not), especially if separate accounting of different modes is applied. Then you can lead it in shape as for simplifying.
Eskhn	We always lead and on its basis consider tax.	Do not behave, because lead accounting.

How to behave? From hand or on a computer electronically?

You can lead a book both by hand on paper and electronically. When you can change the order of booking, you can even in the middle of the year.

For each new year it is necessary to make a new book.

What to reflect?

Operation	Reflect?
Reflect / do not reflect
Taxable income	Reflect always
Insurance premiums IP
Insurance fees for employees	Reflect if they reduce the amount of tax. PSNs do not reflect.
Replenishment of your own account	Do not reflect. Because This is not an income and tax does not affect.
Costs	. .
Transfer money to your account
Salary issuance	Reflect on USN "income-expenses" and. Do not reflect on PSN and and UPN "Revenues".
Interest-free loan from the founder
Payment of dividends	Do not reflect. Because This is not income or expenses and does not affect tax.
Tax payment of USN	Do not reflect. Because This is not expenses and does not affect tax.
Payment of personal income tax (based)	Do not reflect. Because This is not expenses and does not affect tax.
Payment of NDFL tax (for employees)	Do not reflect. Because This tax is not owned by the organization. The organization acts as an agent.
Acquisition of KKM.	You can take into account and reflect in expenditures.
Product bought with VAT	VAT is taken into account and is reflected in the expenditures in proportion to the value of the goods sold.
Penal and fines	Do not reflect. Because This is not expenses and does not affect tax.
Return of an overlated amount	It is reflected in the income with the minus sign at the beginning.

All indicators in the Cudir reflect with rounding in rubles, without kopecks.

How to serve?

Does it be necessary to pass Cudir in the IFTS?

The book is served in the IFTS only if it is requested by the IFNS itself. The stitched and numbered book should be in any case.

Until 2013, Kudir could voluntarily pass and assure. Now they do not.

How to flash a book?

The book should be switched, numbered the pages and on the back of the last page to stick the sticker (arbitrary size somewhere 3 * 4 cm) - "Stasted and numbered so many sheets" and put their signature.

Penalties

When checking if the books are not a fine of 10,000 to 30,000 rubles. (Article 1520 of the NC since 2015) for IP and organizations. There may still be 200 rubles a fine of the official (supervisor or IP). It will also be a reason for further verification.

Storage term

Because The book is needed for drawing up and justifying the declaration, it should be stored for 4 years. Taxpayers can transfer losses of past years or to file a clarified for any period, so it is desirable to store it 11 years.

USN

Form

From January 1, 2018, New Kudir (order of the Ministry of Finance of Russia from 07.12.16 No. 227n.). It has the ability to reflect trade.

If there are lack of sheets or lines in the book, then another book is filled.

Zero Cudir

How to fill?

Even at zero USN, the IP (or organization) should have a zero book of income and expenses: zero KDir - sample (for reporting 2018-2019).

The zero declaration of USN and Kudir can be formed free and send via the Internet with (you need a zero rate).

Example of filling USN revenues (6%)

Section II and III, with USN "revenues" are always left empty.

How to fill?

Receipts on the R / s, Write the date of income receipt and the payment order number (P / P) from the bank. The payment order will give you the bank after receipts at the expense. Example: 01/25/2018 P / P №503

Receipt in the cashier, write the date of income and the Z-report number. Example:

Penal and fines, In the Kudir or in the declaration, the USN is not displayed anywhere.

Return: You have sold something (provided with a service), you paid more and then you returned an overlated amount paid to the buyer. Then you need to enter the initial amount completely, and then reduce the Count "Revenues", i.e. Reflect (at the return date) In the column revenue amount of the return with a minus.

Return of an unnecessary amount paid: Services for December 2018 under the contract PR-1356-10 / 18

When simplified, the cash register of income accounting in which income fits the date of receipt of money, and not the conclusion of the contract.

Revenue received: payment for services for December 2018 under the contract PR-1356-10 / 18 or Admission to the cashier: revenue by KKM for 04/29/2018 Z-report №00000001. The content of the profitable operation is not so important for the tax, due to errors and inaccuracies you have a taxable income, it is definitely not reduced.

Replenishment of your own account IP in the book is not displayed. For organizations: an interest-free loan and an increase in the authorized capital is also not considered income and is not displayed in the book.

If the BSO is applied?

Since 2013, the new Section IV has been filled in "Expenditures stipulated by clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation, which reduces the amount of tax paid (advance payments for tax). Fill only on USN revenues. Please note that this section does not indicate not all insurance premiums, And only those that reduce the simplified tax. Table 4 in column 3 "period for which the insurance premiums were paid, the payment of temporary disability benefits provided for in graphs 4 to 9" indicate "2013" or January 2013 ".

Reflection of PFR contributions

IV Section fill only those who are on USN revenues

Reflected in IV. Expenditures provided for in paragraph 3.1 of Article 346.21 of the Tax Code. They are reflected only if they reduce the tax. Those. If the tax is 0 rubles, then it is not necessary to enter anything there. If the tax is 500 rubles, then you can enter no more than 500 rubles. Contributions must be paid. Reduced taxation of USN is voluntary. If you do not want for any reason (for example, it did not want to correct 10 rubles there, you do not want to correct) or you cannot reduce the tax of the UCN then this section is not necessary.

Reflection of trading collection

From January 1, 2018, a new kudir appeared (the order of the Ministry of Finance of Russia dated 07.12.16 No. 227n.). It has the ability to reflect trade.

V section "The amount of a trading collection that reduces the amount of tax paid in connection with the use of a simplified tax system (advance payments for tax), calculated on the taxation facility on the type of entrepreneurial activity, in respect of which a trade fee was established, for the reporting (tax) period" fill Only those who are on USN revenues

By analogy with the IV section, only the trading fee is displayed. Reduction tax tax, and not all paid trading fee (although it may be all).

Example of filling USN "Revenues minus costs"

With USOs, the revenues-costs for the book need to take great attention. For tax, articles of expenses, their rationale and confirmation (sometimes require photographs from events).

Assets worth more than 40,000 rubles are subject to fixed assets.

How to fill?

About how to fill out "Revenues" Read above

Section IV and V with USN "income-expenses" are always left empty.

Date and number of the primary document

Product for resale Example: 02.28.2010 Commodity overhead number 1092

Although the Ministry of Finance believes that the name of the goods can be in a foreign language (the letter of the Ministry of Finance of the Russian Federation of 05/18/2017 No. 03-01-15 / 30422) is better to translate into Russian (Letter of the FTS dated December 10, 2004 No. 03-1-08 / 2472/16) .

ServicesWriting a flow date for the service and the number of the Z-report. Example: 04/29/2018 Check Z-Report №00000001

Costs made cash, Write the date of receipt of the commercial check and its number. Example: 05/29/2018 Check No. 00000001

Return: You have sold something (provided with a service), you paid more and then you returned an overlated amount paid to the buyer. Then you need to reduce the Count "Revenues", i.e. Reflect (at the return date) In the column revenue amount of the return with a minus.

The cost of purchasing goods fit after its implementation.

Section III "Calculation of the amount of a loss that reduces the tax base for the tax paid in connection with the use of a simplified taxation system is filled in if the cat was losses in the past or in the current period. can be transferred for the next period.

Reflection of PFR contributions

You can display the amounts of the FIU, benefits at the expense account, etc., in the cost of expenditures - reducing the taxable base. Again, a decrease in this database is the right, but not the obligation of the taxpayer. If you forget something to enter and do not reduce the UPN base, it will not be a violation.

Instruction

Fill the book of accounting of income and expenses of organizations

And individual entrepreneurs using

Simplified taxation system

List of changing documents

I. General requirements

1.1. Organizations and individual entrepreneurs applying a simplified taxation system (hereinafter referred to as taxpayers) lead a book of accounting for income and expenses of organizations and individual entrepreneurs applying a simplified taxation system (hereinafter - the book of accounting for income and expenses) in which in chronological sequence on the basis of primary documents is positional The method reflects all economic operations for the reporting (tax) period.

1.2. Taxpayers should ensure completeness, continuity and accuracy of accounting for the indicators of their activities necessary for calculating the tax base and the tax amount.

1.3. The maintenance of the accounting book of income and expenses is carried out in Russian. Primary

the language or languages \u200b\u200bof the peoples of the Russian Federation should have a lasting translation into Russian.

1.4. The booking book of income and expenses can be conducted both on paper carriers and electronically. When conducting the booking book of income and expenses in electronic form, taxpayers are obliged to withdraw it on paper media at the end of the reporting (tax) period. For each regular tax period, a new booking book is opened and expenses.

1.5. The book of accounting of income and expenses should be laid and numbered. On the last page of the numbered and past taxpayer, booking bookkeeping books and expenses indicates the number of pages contained in it, which is confirmed by the signature of the organization's head (individual entrepreneur) and is bonded by the seal of the organization (individual entrepreneur) (if printing). On the last page of the number of incomes and cost accounting book, which was conducted in electronic form and was displayed at the end of the tax period on paper media, indicates the number of pages contained in it, which is confirmed by the signature of the head of the organization (individual entrepreneur) and is fastened to the organization of the organization (individual entrepreneur) (if printing).

(as amended by the order of the Ministry of Finance of Russia from 07.12.2016 N 227n)

1.6. Correction of errors in the booking book of income and expenses should be reasonably and confirmed by the signature of the head of the organization (individual entrepreneur), indicating the duty of correction and printing of the organization (individual entrepreneur) (if there is a press).

(as amended by the order of the Ministry of Finance of Russia from 07.12.2016 N 227n)

II. The procedure for filling out the section I "Revenues and expenses"

ConsultantPlus: Note.

Federal Law of 06.04.2015 N 84-FZ to paragraph 1 of Article 346.15 of the Tax Code of the Russian Federation, changes were made from January 1, 2016, in accordance with which the income of the income determined in the manner prescribed by clauses 1 and 2 of Article 248 of the Tax Code of the Russian Federation was taken into account.

2.4. In column 4, according to paragraph 1 of Article 346.15 of the Tax Code of the Russian Federation (hereinafter - the Code), revenues determined in the manner prescribed by paragraphs 1 and 2 of Article 248 of the Code.

(as amended by the order of the Ministry of Finance of Russia from 07.12.2016 N 227n)

In column 4 are not taken into account:

revenues of the Organization taxable on the income tax rates of tax rates provided for in paragraphs 1.6, 3 and 4 of Article 284 of the Codex, in the manner prescribed by Chapter 25 of the Code;

(as amended by the order of the Ministry of Finance of Russia from 07.12.2016 N 227n)

ConsultantPlus: Note.

Federal Law of 24.11.2014 No. 366-ФЗ, paragraph 4 of Article 224 of the Tax Code of the Russian Federation recognized as invalid from January 1, 2015.

the income of an individual entrepreneur, taxable income tax on tax rates, provided for in paragraphs 2, 4 and 5 of Article 224 of the Code, in the manner prescribed by Chapter 23 of the Code.

In accordance with subparagraph 1 of paragraph 1 of Article 346.25 of the Organization Code, which, before moving to a simplified taxation system, when calculating the income tax, used the method of accruals, while switching to a simplified tax system in column 4 at the date of the transition to a simplified taxation system reflected in the income of the amount of cash funds received before moving to a simplified taxation system for payment under contracts, the execution of which the taxpayer takes place after the transition to a simplified tax system.

In accordance with subparagraph 3 of paragraph 1 of Article 346.25 of the Code, the Code is not included in the tax base, obtained after the transition to a simplified taxation system, if, according to the rules of tax accounting on the accrual method, these amounts were included in revenues when calculating the tax base for the income tax.

2.5. In column 5, the taxpayer reflects the costs specified in paragraph 1 of Article 346.16 of the Code. The procedure for recognizing and accounting for expenses in determining the tax base for the tax paid in connection with the use of a simplified taxation system is established by paragraphs 2 - 4 of Article 346.16, paragraphs 2 - 5 of Article 346.17, paragraphs 2, 3, 5, 7, and 8, 346.18 and paragraphs 1, 2.1, 4 and 6 of Article 346.25 of the Code.

Count 5 is mandatoryly populated by the taxpayer applied by a simplified tax system with the object of taxation in the form of income reduced by the amount of expenses.

The taxpayer applying a simplified tax system with the object of taxation in the form of income in column 5 reflects:

in fact, the expenditures provided for by the conditions for obtaining payments to promote the self-employment of unemployed citizens and stimulate the creation of unemployed citizens who have opened their own business, additional jobs for employment of unemployed citizens at the expense of the budgets of the budget system of the Russian Federation in accordance with the programs approved by the relevant state authorities;

actually expenditures at the expense of financial support in the form of subsidies obtained in accordance with the Federal Law of July 24, 2007 N 209-FZ "On the Development of Small and Medium Entrepreneurship in the Russian Federation" (Meeting of the legislation of the Russian Federation, 2007, N 31, Art. 4006).

The taxpayer applying a simplified taxation system with the object of taxation in the form of income has the right to also reflect other expenses related to obtaining income, which is taxed in accordance with the simplified taxation system.

Help to section I

2.6. The reference part of section I is filled with the taxpayer who chose the taxation object "revenues reduced by the amount of expenses" as an object.

2.7. According to the line 010, the amount of income received by the taxpayer is indicated for the tax period (the value of the line indicator "Total for the year" Count 4 of section I books accounting for income and expenses).

2.8. Under the line 020, the amount of tax expenses produced by the tax period for the tax period (the value of the string indicator "Total for the year" Count 5 sections I book accounting books and expenses) is indicated.

2.9. On the line 030, the amount of the difference between the amount paid for the previous tax period of the minimum tax and the amount calculated for the same period of time in the general order of tax is indicated.

2.10. On the line 040, the tax base for the tax period is reflected (Row Code 010 - Row Code 020 - Row Code 030).

A negative value of the line code 040 is not reflected.

2.11. According to the code 041, the sum of the taxpayer received by the tax period is indicated for the tax period of losses (row code 020 + row code 030 - row code 010).

The negative value of the code of the string 041 is not reflected.

III. Filling out section II "Calculation of expenditure

for the purchase (construction, manufacturing) of fixed assets

and for the purchase (the creation of the taxpayer himself)

intangible assets taken into account when calculating

tax base for the reporting tax (tax) period "

3.1. This section is filled with a taxpayer who chose the taxation "revenues reduced by the amount of expenses" as an object of taxation.

3.2. When filling in this section, the taxpayer indicates the reporting (tax) period for which the cost of acquiring expenses (construction, production, the creation of the taxpayer themselves) of fixed assets and intangible assets taken into account when calculating the tax base (I quarter, half a year, 9 months, year).

3.3. Costs for the acquisition, construction and manufacture of fixed assets, as well as to complement, retrofitting, renovation, modernization and technical re-equipment of fixed assets, as well as the cost of acquiring intangible assets, the creation of intangible assets by the taxpayer themselves provided for by subparagraphs 1 and 2 of paragraph 1 of Article 346.16 of the Code are defined in the manner established by paragraphs 3 and 4 of Article 346.16, subparagraph 4 of paragraph 2 of Article 346.17, paragraphs 2.1 and 4 of Article 346.25 of the Code.

The cost of acquisition (construction, manufacturing) of fixed assets, completion, re-equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as the cost of acquiring (the creation of the taxpayer themselves) of intangible assets, taken into account in the manner prescribed by paragraph 3 of Article 346.16 of the Code, are reflected in The last number of the reporting (tax) period in the amount of the amount paid. At the same time, during the tax period, expenses are accepted for reporting periods equal shares. These expenses are taken into account only by fixed assets and intangible assets used in the implementation of entrepreneurial activities.

3.4. Costs for the acquisition (construction, manufacturing) of fixed assets, completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets, as well as the cost of acquiring (the creation of the taxpayer itself) intangible assets are reflected in the position in the position of each object separately.

3.5. The column 1 indicates the sequence number of the operation.

3.6. Column 2 indicates the name of the object of fixed assets or intangible assets in accordance with the technical passport, inventory cards and other documents on the object of fixed assets or intangible assets.

3.7. The column 3 indicates the number, month and year of payment of the object of fixed assets or intangible assets on the basis of primary documents (payment orders, receipts to profitable cash orders, other documents confirming the fact of payment).

3.8. Column 4 indicates the number, month and year of submission of documents for state registration of fixed assets, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation (with the exception of fixed assets commissioned by January 31, 1998).

3.9. Column 5 indicates the number, month, the year of commissioning (taking to accounting) of the object of fixed assets or intangible assets.

3.10. In column 6, the initial cost of the acquired (built, manufactured) facility of fixed assets during the application of a simplified taxation system and the initial value of the object acquired (created by the taxpayer) of the object of intangible assets during the application of a simplified taxation system, which are defined in the manner prescribed by regulatory legal acts about Accounting.

The initial value of the acquired (built, manufactured) fixed assessment during the application of a simplified taxation system is reflected in column 6 in the reporting (tax) period in which one of the following events occurred in time: commissioning of the facility of fixed assets; Submission of documents for state registration of rights to the object of fixed assets, payment (completion of payment) of the purchase costs (construction, manufacture) of the facility of fixed assets.

The initial value of the intangible assets acquired (created by the taxpayer himself) is reflected in column 6 in the reporting (tax) period in which one of the following events occurred in time: the adoption of the object of intangible assets to accounting, payment ( Completion of payment) Cost of the purchase (creation of the taxpayer itself) of the object of intangible assets.

In accordance with paragraph 4 of Article 346.16 of the Code, the costs of completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets for chapters 26.2 of the Code are determined taking into account the provisions of Article 257 of Article 257 of the Code, which establishes what refers to the specified costs. The costs of completion, retrofitting, reconstruction, modernization and technical re-equipment are reflected in column 6 in the reporting (tax) period in which one of the following events occurred: commissioning of the facility of fixed assets; Submission of documents for state registration of rights to the object of fixed assets, payment (completion of payment) of the purchase costs (construction, manufacture) of the facility of fixed assets.

3.11. Column 7 indicates the useful life of the object of fixed assets or intangible assets, determined in the manner prescribed by clause 3 of Article 346.16 of the Code.

According to fixed assets and intangible assets acquired (built, manufactured by the taxpayer himself) and commissioned (accepted for accounting) during the application of a simplified tax system, graph 7 is not filled.

3.12. The column 8 indicates:

the residual value of the acquired (built, manufactured) fixed assets, as well as acquired (created by the taxpayer themselves) of intangible assets before moving to a simplified taxation system, taken into account in accordance with sub-clause 3 of paragraph 3 of Article 346.16 of the Code;

the costs of completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets acquired before moving to a simplified taxation system, taken into account in accordance with subparagraph 1 of paragraph 3 of Article 346.16 of the Code.

In accordance with paragraph 3 of Article 346.16 of the Code, in case the taxpayer switched to a simplified tax system with the object of taxation in the form of income reduced on the amount of expenses, with other tax regimes, the cost of fixed assets and intangible assets is taken into account in the articles established by paragraphs 2.1 and 4 346.25 Code of Code.

In the transition to a simplified system of taxation of the organization from a general tax regime in column 8 at the date of this transition reflects the residual value of each acquired (built) fixed assets and acquired (created by the Organization itself) of an intangible asset, which were paid before the transition to a simplified taxation system, In the form of the difference between the price of the acquisition (structures, manufacturing, creating the organization itself) and the amount of accrued depreciation in accordance with the requirements of Chapter 25 of the Code.

When switching to a simplified system of taxation of an organization that applies the tax system for agricultural producers (a single agricultural tax) in accordance with Chapter 26.1 of the Code, in column 8 at the date of this transition reflects the residual value of each acquired (constructed, manufactured) fixed assets and acquired (created The organization) of an intangible asset, determined on the basis of their residual value at the date of the transition to the payment of a single agricultural tax, reduced to the amount of expenses determined in the manner prescribed by subparagraph 2 of paragraph 4 of article 346.5 of the Code, for the period of application of Chapter 26.1 of the Code.

When moving to a simplified system of taxation of an organization that applies the tax system in the form of a single tax on imputed income for certain types of activities in accordance with Chapter 26.3 of the Code, in column 8, at the date of the specified transition reflects the residual value of each acquired (constructed, manufactured) fixed assets and acquired (created by the Organization itself) an intangible asset before moving to a simplified taxation system in the form of a difference between the price of the acquisition (structures, manufacturing, the creation of the organization itself) of the main means and intangible asset and the amount of depreciation, accrued in the manner prescribed by the legislation of the Russian Federation on accounting, for The period of application of the tax system in the form of a single tax on imputed income for certain types of activities.

The residual value of each acquired (constructed, manufactured) fixed assessment and acquired (created by the Organization) of an intangible asset before the transition to a simplified taxation system is indicated in column 8 in the reporting (tax) period of application of a simplified taxation system in which one of the time has happened The following events: Commissioning of the facility of fixed assets (adopting an object of intangible assets to accounting), submitting documents for state registration of rights to the object of fixed assets, payment (completion of payment) of the cost of acquisition (construction, manufacture, creation of the taxpayer itself) of the facility of fixed assets and intangible assets.

The costs of completion, re-equipment, renovation, modernization and technical re-equipment of fixed assets acquired before moving to a simplified taxation system are reflected in column 8 in the reporting (tax) period in which during the application of the simplified taxation system, the last time was the last one of the following events: commissioning of the object of fixed assets; Submission of documents for state registration of rights to the object of fixed assets, payment (completion of payment) of the purchase costs (construction, manufacture) of the facility of fixed assets.

Individual entrepreneurs when switching from other tax modes to a simplified taxation system have the right to apply the rules established for organizations to determine the residual value.

3.13. Column 9 indicates the number of areas of operation in the tax period of the paid and commissioned (adopted accounting) of the object of fixed assets or intangible assets.

3.14. Column 10 indicates the share of the value of the acquired (built, manufactured, created by the taxpayer) of the object of fixed assets or intangible assets, adopted in accordance with paragraph 3 of Article 346.16 of the Code, for the tax period.

3.15. Count 11 indicates the share of the value of the acquired (built, manufactured, created by the taxpayer itself) of the object of fixed assets or intangible assets, which is made to the costs in each quarter of the reporting (tax) period, defined as the ratio of the data Count 10 to the data of the column 9.

The value of this indicator is rounded to the second decimal sign.

3.16. The column 12 reflects the amount of costs for the purchase (construction, manufacture) of fixed assets, completion, retrofitting, renovation, modernization and technical re-equipment of fixed assets, as well as the cost of acquiring (the creation of the taxpayer themselves) of intangible assets, included in the costs taken into account when calculating Tax base for the tax for each tax period quarter.

At the same time, according to the facilities of fixed assets or intangible assets acquired (built, manufactured, created by the taxpayer himself) and commissioned (adopted for accounting) during the application of a simplified taxation system, this amount is defined as a product of Count 6 and 11 divided by 100 .

According to the facilities of fixed assets and intangible assets acquired (built, manufactured created by the taxpayer himself) before moving to a simplified taxation system, this amount is defined as a product of Count 8 and 11 divided by 100.

The amount of expenditures relating to each quarter of the tax period, according to this column, is reflected in the last number of reporting (tax) period in column 5 of section I book accounting books and expenses.

3.17. The column 13 reflects the amount of costs for the purchase (construction, manufacture) of fixed assets, completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets, as well as the cost of acquiring (the creation of the taxpayer themselves) of intangible assets, included in the costs taken into account when calculating Tax base for the tax period. This expenditure amount is defined as a product of Count 12 and 9.

3.18. The column 14 reflects the amount of costs for the acquisition (construction, manufacture) of fixed assets, completion, re-equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as the cost of acquiring (the creation of the taxpayer themselves) of intangible assets, taken into account in the cost of expenses, when calculating the tax Tax databases for previous tax periods (Graphs of this section of this section for previous tax periods).

By fixed assets and intangible assets acquired (built, manufactured by the taxpayer himself) and commissioned (adopted for accounting) during the application of a simplified tax system, graph 14 is not filled.

3.19. The column 15 reflects the remaining part of the acquisition costs (construction, manufacturing, the creation of the taxpayer itself) of fixed assets and intangible assets to be debited in subsequent tax periods (Count 8 - Count 13 - Count 14).

3.20. Column 16 indicates the number, month and year of disposal (implementation) of the object of fixed assets or intangible assets.

3.21. At the final line of this section for the reporting (tax) period, the sum of the values \u200b\u200bof the indicators of Count 6, 8, 12-15 are reflected.

IV. The procedure for filling out the section III "Calculation of the amount of the loss,

reducing tax database paid

in connection with the use of a simplified taxation system

for the tax period "(string codes 010 - 250)

4.1. This section is filled with the taxpayer who chose an object of taxation in the form of income reduced on the amount of expenses, and obtained on the results of the previous (previous) tax (tax) periods (periods) of losses from entrepreneurial activities in respect of which a simplified tax system is applied.

The taxpayer has the right to transfer a loss to future tax periods for 10 years, following the tax period in which this loss is received. The taxpayer has the right to transfer the amount of the loss received in the previous tax period to the current tax period. The loss not transferred to the next year can be transferred entirely or partially for any year from the subsequent nine years. If the taxpayer received losses in more than one tax period, the transfer of such losses to future tax periods is made in the priority in which they are obtained.

4.2. Under the line 010, the amount of losses obtained following the results of previous tax periods, which were not transferred to the beginning of the expired tax period, and the loss loss are indicated by the loss of their formations to the rows 020 - 110 (corresponding to the values \u200b\u200bof the indicators of strings of 150 - 250 partition III books accounting for income and expenses for the previous tax period).

4.3. Under the line 120, the tax base is specified for the expired tax period (corresponds to the value of the indicator on the line of 040 of the reference part of the I book of income and expenses).

4.4. According to the line 130, the amount of losses on which the taxpayer actually reduced the tax base for the expired tax period (within the amount of losses obtained from the results of previous tax periods, which were not transferred to the beginning of the expired tax period specified on page 010).

4.5. On the line 140 code 140 indicates the amount of the loss for the expired tax period (corresponds to the value of the indicator on the line code 041 of the reference part of the I book of income and expenses).

4.6. On the line of the line 150, the amount of losses to the beginning of the next tax period is indicated that the taxpayer has the right to transfer to future tax periods (corresponds to the value of the indicator on the line 010 - the code of the string 130 + row code 140).

The value of the indicator in the line code 150 is transferred to section III of the books of income and expenses for the following tax period and is indicated by the line code 010.

4.7. According to codes of strings 160 - 250, the amounts of losses that were not transferred to the reduction of the tax base for the expired tax period, by the years of their education are indicated. The sum of the values \u200b\u200bof the indicators in codes of strings 160 - 250 corresponds to the value of the indicator on the line code 150 of the III of the Book of income and expenses.

The values \u200b\u200bof the indicators of strings 160 - 250 are transferred to section III of the booking books of income and expenses for the next tax period and are indicated by the codes of Rows 020 - 110.

V. The order of filling in the IV section "Expenditures,

provided for in paragraph 3.1 of Article 346.21 of the tax

code of the Russian Federation, which reduces the amount of tax,

completed due to the use of a simplified system

taxation (advance tax payments)

for the reporting (tax) period "

5.1. This section is filled by the taxpayer who chose the taxation "revenues" as the object of taxation.

5.2. This section reflects insurance premiums paid to employees of temporary disability benefits and payments (contributions) under voluntary personal insurance agreements provided for in clause 3.1 of Article 346.21 of the Code, which reduces the amount of tax paid in connection with the use of a simplified taxation system (advance tax payments).

5.3. In column 1, the sequence number of the registered operation is indicated.

5.4. In column 2, the date and number of the primary document is indicated, on the basis of which the registered operation was implemented.

5.5. In column 3, the period is indicated for which insurance premiums are paid, the payment of benefits for temporary disability provided for in columns 4 - 9.

5.6. Column 4 reflects insurance premiums for compulsory pension insurance.

ConsultantPlus: Note.

From January 1, 2013, individual entrepreneurs who do not produce payments and other remuneration to individuals pay insurance premiums to the Pension Fund and fund of compulsory medical insurance in a fixed size, and not on the basis of the cost of the insurance year, as it was before. On the amount of insurance premiums paid by the specified category of payers from January 1, 2017, see Article 430 of the Tax Code of the Russian Federation.

5.7. Column 5 reflects insurance premiums for compulsory social insurance in case of temporary disability and due to maternity.

5.8. Column 6 reflects insurance premiums for compulsory medical insurance.

Paragraphs of the second - the third has raised the power from January 1, 2018. - Order of the Ministry of Finance of Russia from 07.12.2016 N 227n.

5.9. Column 7 reflects insurance premiums for compulsory social insurance against accidents at the production and occupational diseases.

5.10. Column 8 reflects the costs of paying in accordance with the legislation of the Russian Federation for temporary disability (with the exception of accidents at work and occupational diseases) for the days of the temporary disability of the employee who are paid at the expense of the employer's funds and the number of which is established by Federal Law of December 29, 2006 of the year N 255-FZ "On compulsory social insurance in case of temporary disability and due to maternity", in a part not covered by insurance payments made by employees with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to implement the relevant type of activity , under contracts with employers in favor of employees in case of their temporary disability (with the exception of industrial accidents and occupational diseases) for the days of temporary disability, which are paid at the expense of the employer's funds and The number of which is established by the Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and due to motherhood."

5.11. In column 9, payments (contributions) under voluntary personal insurance agreements concluded with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation, to carry out an appropriate type of activity, in favor of employees in case of their temporary disability (with the exception of industrial accidents and occupational diseases) for the days of temporary disability, which are paid at the expense of the employer's funds and the number of which is established by the Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and due to motherhood." These payments (contributions) reduce the amount of tax (advance payments for tax) if the amount of insurance payments on such agreements does not exceed the amount determined in accordance with the legislation of the Russian Federation for temporary disability (with the exception of accidents in the production and occupational diseases) in the days of temporary The disability of the employee who is paid at the expense of the employer's funds and the number of which is established by the Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and due to motherhood."

5.12. The column 10 reflects the final amount of insurance premiums paid by employees of temporary disability benefits and payments (contributions) under voluntary personal insurance agreements for the reporting (tax) period (corresponds to the sum of the values \u200b\u200bof the indicators of the final lines for the reporting (tax) period in graphs 4 - 9) .

Vi. The procedure for filling in the section V "Amount

trading collection that reduces the amount of tax paid

in connection with the use of a simplified taxation system

(advance payments for tax) calculated by the object

taxation from the type of entrepreneurial activity

in respect of which the trading fee is established,

for the reporting (tax) period "

(introduced by order of the Ministry of Finance of Russia from 07.12.2016 N 227n)

6.1. This section is filled by the taxpayer who chose the taxation "revenues" as the object of taxation.

6.2. This section reflects the amount of the paid trading collection, which reduces the tax amount paid in connection with the use of a simplified taxation system (advance payments for tax), calculated on the taxation facility on the type of entrepreneurial activity, in respect of which a trade fee was established in accordance with Chapter 33 of the Code.

6.3. In column 1, the sequence number of the registered operation is indicated.

6.4. In column 2, the date and number of the primary document is indicated, on the basis of which the registered operation was implemented.

6.5. The column 3 indicates the period for which the trading collection is made.

6.6. In column 4, the amount of the paid trading collection is indicated.

Cucudir Usn Patent (PSN)

Filling books accounting books of individual income

Entrepreneurs applying patent

Taxation system

I. General requirements

1.1. Individual entrepreneurs applying a patent taxation system (hereinafter referred to as taxpayers) lead the book accounting book of individual entrepreneurs applying a patent tax system (hereinafter referred to as the book of income accounting) in which the chronological sequence based on primary documents reflects all economic operations related to obtaining income from sales, in the tax period (the period for which a patent is received).

1.2. Taxpayers should ensure completeness, continuity and reliability of income accounting for the implementation obtained in connection with the implementation of activities of entrepreneurial activities whose taxation is carried out on the patent taxation system.

1.3. Revenue accounting books is carried out in Russian. Primary accounting documents compiled in a foreign language or languages \u200b\u200bof the peoples of the Russian Federation should have a lasting translation into Russian.

1.4. The book of income accounting can be carried out both on paper carriers and electronically. When conducting a book of income accounting in electronic form, taxpayers are obliged to bring it on paper media at the end of the tax period. The next tax period opens a new book accounting book.

1.5. The book of income accounting should be laid and numbered. On the last page of the numbered and past taxpayer, the book accounting book indicates the number of pages contained in it, which is confirmed by the taxpayer's signature and is fastened to the taxpayer's seal (if available).

On the last page, numbered and passed by the taxpayer, the book of income accounting, which was carried out electronically and was displayed at the end of the tax period on paper media, indicates the number of pages contained in it, which is confirmed by the taxpayer's signature and is fastened to the taxpayer's seal (if available).

1.6. Correction of errors in the accounting book of income must be reasonably and confirmed by the taxpayer's signature indicating the duty of correction and the seal of the taxpayer (if available).

II. The procedure for filling out the section I "Revenues"

2.1. In column 1, the sequence number of the registered operation is indicated.

2.2. In column 2, the date and number of the primary document is indicated, on the basis of which the registered operation was implemented.

2.3. In column 3, the content of the registered operation is indicated.

2.4. Column 4 reflects revenues from the implementation obtained in connection with the implementation of the entrepreneurial activity specified in the patent and defined in accordance with Article 249 of the Code. The procedure for determining, recognition and accounting for income from sales under the patent system of taxation is established by paragraphs 2 - 5 of Article 346.53 of the Code.

The column 4 does not take into account the revenues obtained according to other types of entrepreneurial activity, the taxation of which is carried out in accordance with other tax regimes.

Kudir on the floor

Organizations are not conducted by Kudir

Entrepreneurs on the OSN are served 3-NDFL and lead a special book: Cudir IP on the basis for NDFL.

This book is very different from the one that is simplified.

Eskhn

Accounting for income and expenses at the ESCH is conducted by the cash method. Tax accounting for the purposes of calculating the ESCH in organizations is conducted on the basis of accounting data (that is, the balance sheet and income statement is needed). IP - in the book of income and expenses of individual entrepreneurs using the ESCH.

ENVD

Cudir does not lead to ENVD. There is no special form of a book for ENVD. Sometimes for separate accounting (with the use of other tax regimes), it is still necessary to keep records of income under UNVD. Then you can take a sample book for USN.

Kudir must be filled by certain rules. Since this document in some cases is obligatory to the provision of tax authorities.

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The presence of errors in it can lead to serious problems with the FNS, as well as the imposition of fines and accrual of penalties.

General

When an individual entrepreneur or the company is transferred to USN, it is mandatory to examine the legislation that covers this tax regime.

Since the use of a simplified taxation system is associated with a multitude of nuances. All of them should be taken into account in definitely, otherwise the organization cannot avoid the close attention of tax authorities and conducting cameral checks.

Basics of taxation

To date, the simplified taxation system can be used when performing some conditions:

The main means recognizes only the property that directly participates in the activities of the enterprise.

The total value of fixed assets should not be more than 40 thousand rubles. At the same time, useful life is not more than 12 months.

To keep records of fixed assets using a simplified tax system must all organizations, regardless of their type.

Registration of fixed assets is carried out through:

Us On two types:

income tax 6%;
tax on income of 15%.

When using a rate of 15%, the tax is subject to the part of the income that remains after the deduction of expenses from the received profits for the entire calendar year.

If the legal entity decided to switch to a simplified taxation system, it is entitled to choose a scheme for calculating the value of the tax.

What reporting is surrendered

The use of USN is associated with mandatory reporting in the FTS. This process is carried out only once a year, but should be referred to it as responsibly.

For reporting, the following documents must be submitted:

Reporting governed by federal law.
Information about the number of hired employees ()

It is also necessary to submit reports to the pension fund, but it should be done quarterly. At the same time, it is necessary to provide a form of type quarterly.

It is the calculation of the contributions of the FOS insured type, as well as in the FIU. Do not forget that the FSS also requires every quarter to serve.

Normative base

The basis for maintaining a book on the USN is currently tax legislation, or rather. Under its action, both organizations and individual entrepreneurs are falling.

The form of filling out this document representing the register is regulated.

According to the order No. 135n, the Book for USN, applied by individual entrepreneurs and organizations, has a form other than the books used by similar legal entities, but on other taxation regime.

Commercials applying a simplified tax system, to calculate the tax base carry out income, as well as expenses on the basis.

And at the same time, accounting is not required. IP and other organizations leading Kudir are required to carry out accounting.

Book of accounting of expenses and income when

To date, there are two varieties of Cudir - old and new. Anyone can be used when wept, but a new format for maintaining this book is more convenient.

If desired, legal entities and individual entrepreneurs can go to a new format at the end of the calendar year - but you need to notify the tax service in advance.

Sections of the document

Books of income and expenses with USN 6% and 15% of each other are no different (in addition to the column filled in some tables).

The title page is filled as follows:

the "OKUD" field must remain empty (required in other tax systems);
the field called the date: is written to the date of the first entry in the document (format - Hg.m.chch.);
field "OKPO": it is necessary to fill out if there is a letter of Rosstat, which indicates the necessary information;
in the field "Tax Object" is written either "revenues minus expenses", or simply income - depending on the chosen form of USN.

Section number 1 contains four tables. Each of them has information for the quartering period. Each table has 5 graph:

Section number 2 is filled in the case of the use of the USN type "revenues minus expenses" and only in the presence of expenses for the purchase of OS (fixed assets), asses of intangible type.

Section No. 3 is filled in the event that a simplified taxation system of the type "revenues minus expenses" and the enterprise suffered losses in the present tax period, or in the past.

Section 4 was introduced quite recently - in 2013. Its filling is required only if the UCN type "income" is used. It refers to all insurance-type contributions that reduce tax tax.

With the object "Revenues"

If the taxpayer uses the mode that implies payment of taxes from income, then the completion of the "cost" graph is not required. Since there is no need to subtract costs from the received income.

Consequently, there is simply no need for such information. But from this rule, enshrined at the legislative level, there are exceptions.

The "Expenditure" field is required to fill if:

the company received any subsidies (their form is not important - monetary or other);
the company provided any financial assistance.

That is why entrepreneurs who use the simplified taxation system of the type "revenues" are exempt from the need to fill the graph in the "costs" kudir.

But despite this, the organizations of the type under consideration must necessarily keep accounting of expenses of some types. This concerns payments to various funds at their own expense.

If you have "revenues minus costs"

Filling the Book of Expenditures and Revenues of USN 15% and 6% has its own characteristics. They must necessarily take into account, otherwise the likelihood of any problems with the tax service is great.

It is necessary to pay attention to the following points:

return of advances, prepayment;
income is not taken into account;
costs;
payment by parts.

It happens that the contract is terminated and a prepayment is returned to the budget. In this case, the "expenses" in Kudir should be reduced by the amount of advance. In no case can this amount be written as expenses - the recording is made with the sign "-".

In the book of income and expenses, the following budget flows should not be included:

mistakenly listed money;
reimbursement of disability sheets;
returned by VAT amounts;
returns a deposit if the company participated in any bidding.

The consuming part must be covered as much as possible. So, when using this regime, the tax service as much as possible explicits the cost section.

Any inaccuracy can be considered as an attempt to reduce taxable base. Moreover, the accounting of revenues is required by the cash register.

The order of filling Cudir

The book of income and expenses should be completed in accordance with the rules approved at the legislative level.

Otherwise, this document will not be considered valid. It is necessary to take into account all the important nuances relating to the information reflected in the Kudir.

Reflection of income

The document under consideration is particularly extensive, a section that contains reflected income. It goes at number 1. This section has tables, in the graphs of which there is information about income.

The following data is taken into account:

in column number 2:

in column number 3, the contents and purpose of the operation carried out.

The calculated tax base is reflected in column number 4. The format of the tables is fully identical for each of the four quarters of the calendar year. Only information indicated in them differs.

Reflection of expenses

When checking the Cudir, the tax service is very carefully related to the expenditure section. Especially if the USN "revenues minus costs" is used, when the residual part of the income is acting as a taxable object (15% rate). Costs are reflected in sections No. 1, 2, 4.

Section No. 1 Contains tables in the graphs of which the information of the type of view as much as possible is highlighted in detail:

Section No. 2 displays information about the purchase of OS and asset asses. Section No. 4 reflects the costs that reduce the amount of tax - directly advance payments on it.

Example of filling

The document under consideration is very important to compile correctly, without any errors or inaccuracies. It is advisable to find. This will reduce the likelihood of errors to minimize.