Profit formation in 1C 8.3. Advance payments for income tax

In 1c, it is made according to the results of the last reporting period after the results of the reporting period occurred. Checking the accuracy of this operation can be carried out using a specialized report, which is called "a state analysis of a profit tax". Consider this question based on the Software "1C: Accounting 8. 3.0" in accordance with the accounting standard 18/02.

Profit tax calculation scheme

Accounting for income tax on income must be carried out according to the provision (standard) of accounting - PBU 18/02. In addition, the norms needed to carry out the calculations can be viewed in the current Tax Code.

It should be remembered that not all subjects are required to conduct tax and accounting, applying PBU 18/02. In paragraph 2 of the provisions 18/02 "Accounting for income tax payments" it is said that small businesses may not use this provision. The main parameters for which the enterprise can be attributed to the subjects of small entrepreneurship is registered in the legislation - the law "On the development of medium and small business in the Russian Federation" of 24.07.2007 N 209-FZ.

To implement the tax calculation in the Specialized Program "1C: Accounting 8. 3.0", the initial indicators are defined as the difference between the profit and costs, which are differently recorded in the tax and booze registers. accounting.

Given the basic requirements that are spelled out in position 18/02, during the calculation of taxes, it is necessary to take into account, and also consider:

• The difference between the amount of tax, which was determined by accounting indicators;
• The amount that was defined in the provisions of tax accounting.

Due to the difference in accounting current obligations of the tax payer and its assets on regulatory documentation, adopted to keep registers of tax and accounting are formed by the values \u200b\u200bcalled:

• Time difference (BP);
• Difference permanent (pr).

To the registers of the "1C: Accounting 8 3.0" software in order to ensure compliance with all the requirements registered in the provisions began to provide additional accounting of differences, both temporary and constant, when evaluating the real price of property, in order to count the tax amount without errors profit.

After the position of 18/02 was introduced into appeal, the concept of income tax for tasks was removed from the terminology, but instead, concepts appeared:

• Conventional income (UD);
• Conditional consumption (UR).

After that, the accounting registers began to record a non-permanent and temporary difference, but the amount of tax liabilities, which is considered on the basis of current data.

For instance:

UD \u003d profit on boo * tax rate.

If the credit of the account 68.04.2 (income tax) Credit turnover for the month more turns on the debit operations, then the difference between them is the amount of the current tax that must be displayed in the declaration.

There may be no opposite situation, because the size of all losses recorded in the tax accounting registers in 1C is required to equate 0.

Equality of turns on DT and CT with tax losses are usually achieved in the following condition:

DT 09 kt 68.04.2.

In addition, the condition must be fulfilled:

Bu \u003d NO + PR + BP, where

• Boo - the total price of the company's assets and obligations in accounting;
• Well - the total price of assets and liabilities reflected in the tax accounting;
• PR - the difference is permanent;
• BP - the difference is temporary.

Verification of loyalty to the accrual of tax in 1C

Due to the fact that when filling in the declaration, the values \u200b\u200bmust be rounded up to the integer units, a wiring was inscribed into the 1c software registers, which can be removed all the resulting penny:

DT (CT) 68.04.2 CT (DT) 99.09.

For this reason, to check how much the accurate calculation of the tax amount is only necessary to examine the balance of the account - at the end of the month, this account should be closed in any case, and the balance should be equal to the next month. Now it is necessary to analyze the results of this rounding - in other words, check Turns on such accounts: 68.04.2 (99.09).

But the main and most effective method of checking the accuracy of calculation can be considered the use of a specialized report called "Analysis of the state of tax accounting".

Check using the report

This report is necessary in order to check how the exact calculation of the income tax is to find it simply in the 1c program menu "Accounting, Taxes, Reporting" - "Profit Tax Reports."

It gives an opportunity to objectively assess the situation, as well as the registers accurately and correctly:

• Tax accounting;
• Accounting.

In addition, this report helps to check as far as the accurate tax calculation, conduct registers and accounting of differences, both permanent and temporary evaluation and analyzing costs and income, assets and liabilities. In addition, the report in case of extreme necessity allows us to correctly consider the tax and find the point in which the discrepancy between indicators in accounting and tax accounting occurred.

During the launch of the report on the computer screen, the main scheme of the tax base is derived for the calculation of income tax. Using it, you can easily go to the section in the tax accounting. In order to return to the source scheme of the tax base on the commands pane, you need to just click on the "Tax Base Structure" function.

Analyzing the correctness of filling the indicators and calculations for tax accounting is best to start from the structural block called "tax". It provides a detailed analysis of the state and the correctness of completing the tax documentation, in which the amount of income tax is compared in terms of indicators and according to the main indicators of accounting, taking into account the written off and recognized obligations and assets.

If the amount of income tax prescribed to the registers is equal to the amount of income tax according to the data of the BU, when taking into account adjustments, the maintenance of this accounting should be considered correct.

If the sums are different, then the registers of the program 1C automatically selects the result in red, notifying the occurrence of an error in the calculations.

It is necessary to take into account that all elements of the structure are distinguished in red, in which errors in the tasks of compliance with the requirements of position 18/02 were identified.

An indicator of the correctness of the introduction of information is such a simplest condition:

BU \u003d NO + PR + BP.

Assistance in correcting such errors in calculations will be provided with a kind of navigation mechanism between indicators and decoding these indicators.

Elements in the structural scheme are associated with the pointer arrows, which are shown to existing:

• Causal relationships between all operations;
• Investigative relationships between all operations.

Pointers emerging from blocks that are called "Cause" lead to blocks that are called "consequence".

The final blocks "Cause" pass through the decoding of the report that displays only those operations for which such data is formed as accounting and tax accounting, as well as temporary and constant differences.

As a rule, the reason for the inaccuracies of calculations and errors is considered to be operations made by hand, during which in 1C people or forgets to register this operation in well, or reflects it with errors.

To view and correct errors in the calculations and reports of 1C for the final block "Causes", it is necessary to identify a line with the main details of the operation "Operation". Mouse click to the desired documentation, then without errors, fill in the tab called "Tax Account", then make a report again and make sure that all errors have undergone correction.

Step 1. Program Settings

Proper compilation of the income tax declaration in 1C 8.3 Accounting starts with accounting policies and costs.

Step 1.1

Open section The main thing - settings - accounting policies:

On the Bookmark of the Profit Tax, specify:

• Is the organization leading to PBU 18/02 (check the check box);
• Depreciation method in tax accounting;
• Method of repayment;
• Methods for determining direct expenses;
• Nomenclature groups of goods and services that are produced by their own:

How to set up accounting policies for income tax in 1C 8.3 according to the organization's accounting policy, see our video:

Step 1.2

Open section Directories - income and expenses - Articles Costs:

For each accounting article, install the appropriate type of consumption in tax accounting. Separately, specify the normalized costs and expenses not taken into account for tax purposes:

Step 1.3

Open section Directories - income and expenses - Other income and expenses:

For each accounting article, set the appropriate type of articles of other income and expenses in well. If the income or consumption is not accepted for tax accounting, then uncheck the checkbox Accepted to tax account:

How, in 1C 8.3, direct accounting costs for accounting and tax accounting should be reflected in the work, service or performance of work, see the following video:

Step 2. Creating and Fill Form

Before creating a declaration in 1C 8.3, make sure the reporting period is closed. That is, in 1C 8.3, regulatory transactions on the closure of the month were carried out and the tax tax was calculated:

The Tax Declaration in 1C 8.3 is formed according to the tax registers that are filled on the basis of the primary documents. To create a Declaration Open the section Reports - 1C Reporting - Regulated Reports:

By button Create In the Tax Reporting folder, select Profit Tax Declaration:

Set for which organization a report is formed and for what period:

By default, all sheets and applications approved by the order of the Federal Tax Service of Russia are shown in the form of the declaration. Program 1C 8.3 provides the ability to hide (disable) unused applications and print only needed. To customize the list click Yet And select Settings. On the tab Properties of sections Check the sections that need to be shown and print:

To fill the declaration, click Fill.In the sections of the form there are yellow and green cells. Green - calculated and filled automatically. Yellow - filled manually and can be edited.

Step 3. Check Declaration

Checking the Declaration in 1C 8.3 must be carried out on the basis of these tax accounting registers: section Reports - Profit Tax - Tax Accounting Registers:

Title page

Title List Data Program 1C 8.3 will be filled automatically according to the organization's reference book. But when surrendering the declaration, you must make sure that they are true. Check, when you need to edit manually:

• Report adjustment number. With primary delivery of its value \u003d 0;
• Tax period code;
• Code at location. The list of codes with decoding opens with a double click of the mouse;
• Tax authority code at the location of the taxpayer. If the report is provided on a separate division, it is necessary to specify the tax authority in which this unit is registered:

Appendix No. 1 to List 02

In Appendix No. 1, the 02 sheets are collected:

• Revenue from the sale of own products (stitch 010). Revenue (turnover of 90.01.1 in well) is calculated by the nomenclature groups specified in the accounting policy settings on the Bookmark of Profit Tax.
• Revenue from the sale of goods for resale (line 020). Revenue (turnover of 90.01.1 in well) is calculated by the rest of the nomenclature groups that did not enter the above list:

• Nonealization income (stitch 100). Revenues are calculated as a turnover of CT 91.01 in well:

An example of filling out an application number 1 to sheet 02:

Appendix number 2 to List 02

In Appendix No. 2 to the sheet 02 are collected:

• Direct costs (on the release of own products and trade) are reflected in line 010-030. The list of such expenses in tax accounting is determined by the settings of the accounting policy and is calculated as the turnover of Dt 90.02.1 in well:

An example of filling out an application number 2 to a sheet 02:

• Indirect costs are reflected in line 040 and calculated: DT values \u200b\u200b90.07.1 CT 44.01 + Dt 90.08.1 KT 20.1 (25, 26, 44.02) + Dt 91.2 under the article Well, "Other indirect costs";
• Nexlement costs are collected on line 200. Calculated as a turnover of DT. 91.2 According to the items of the procedure for tax purposes:

Filling stitch 200:

Including:

• On line 201 reflected turnover Dt 91.2 on the article Read more interest on receipt (payment);
• The line 204 reflects Dt 91.2 turns on the article to eliminate fixed assets.

Appendix No. 3 to List 02 reflects the result of the transaction from the sale of amortized property. It is calculated as turnover from Dt 91.2 and CT 91.1 on the article Well, the implementation of fixed assets:

Sheet 02.

In a sheet 02 of the DNP, general information on the declaration (income, expenses) is collected, taxable base and income tax is calculated. The procedure for calculating strings is described in the declaration itself on a sheet 02:

The amount of tax payable to the budget:

• The line 040 indicates the amount of tax for surcharge federal budget. The amount is transferred from a lines 270 sheet 02;
• The line 070 indicates the amount of tax for surcharge into the budget of the subject of the Russian Federation. The amount is transferred from line 271 sheet 02:

The amount of monthly advance payments for tax:

• The line 040 introduces the amount of the monthly advance payment to the federal budget. The amount is transferred from page 300 sheet 02 and is evenly divided into three months of the quarter;
• On line 070, the sum of the monthly advance payment to the budget of the Russian Federation is introduced. The amount is transferred from page 310 sheet 02 and is evenly divided by three months a quarter:

After filling out the declaration, write down the report and run the built-in check of the control ratios. To do this, click Check. Errors arising during the test may be:

• Conditional, that is, requiring explanations;
• Unconditional, that is, requiring corrections.

Step 4. Printing and sending to IFTS

To get the printed form of the Declaration, click Print.

Send a file to the IFTS it is possible if the 1C reporting service is configured in the 1C 8.3 program. To send, click Send. Program 1C 8.3 will form an email message, sign it with an electronic signature and send to the tax authority. When successful sending a declaration will have status Handed out.

If 1C reporting is not connected in 1C 8.3, to pass the declaration in electronic form, unload the file by the button Unload:

Step 5. Payment order for tax payment

To form a payment order for payment of the tax in 1C 8.3 Open the section Bank and cash desk - bank - payment orders:

Payment document can be created and fill it manually by button. Create Or use the built-in service to automatically form payment orders for taxes. To do this, click Pay - accrued taxes fees:

Income tax in 1c it is calculated on the end of the month after the launch of the regulatory operation, which, in turn, can be launched by executing the "Closing of the Month" command. Checking the correctness of the calculation income tax in 1c(Configuration 8) is performed using a special report "Analysis of the status of tax accounting".

How to calculate the tax in 1C

Accounting for profit settlements is conducted in accordance with the current accounting of PBU 18/02, approved by the order of the Ministry of Finance of November 19, 2002 No. 114n. The tax itself is calculated on the basis of the rules specified in chapter 25 of the Tax Code.

For calculation income tax in 1cthe tax base is determined in the form of a difference between income and expenses, which in tax accounting may differ from those adopted in accounting. Based on the principles referred to in PBU 18/02, when calculating the tax, the differences between the value of the amount of tax on the income defined according to the accounting records of the amount of tax accounting should be considered.

These differences are permanent (AD) and temporary (BP) - arise due to differences in accounting for the obligations of the taxpayer and its assets on regulatory acts adopted for tax and accounting. At the same time, the PR entails the formation of a permanent tax obligation and a permanent tax assets (sch. 99.02.3), and BP - deferred tax liabilities (sch. 77) or deferred tax assets (sch. 09).

In the 1C: 8 program, to ensure compliance with the requirements of PBU 18/02, auxiliary accounting is carried out by AD and BP when assessing the value of obligations and assets in order to calculate income tax.

Since 2002, after the introduction of PBU 18/02, the concept of income tax for the accounting goals was excluded from turnover, instead the term was implemented - conventional income (UD) or consumption (UR). Accounting reflects not themselves and BP, but the amount of tax, which is calculated from these discrepancies.

For example:

UD \u003d profit on boo * tax rate.

If the differences are taken into account in accordance with the standards of PBU 18/02 and the turnover of CT MF. 68.04.2 (Calculation of income tax) more than turnover of DT, their difference will correspond to the value of the current tax displayed in the income tax declaration. But the inverse situation can not be, because The value of the current loss in tax accounting will always be 0. Equality of revolutions for tax loss can be achieved when executing the following record:

DT 09 kt 68.04.2.

At the same time, equality should be performed on all balance sheet accounts:

BU \u003d NO + PR + BP

where it is the cost of obligations and assets in accounting;

Well, the cost of obligations and assets in tax accounting.

How to check the calculation of the tax in 1c

Due to the fact that since 2014, the tax declaration requires rounding values \u200b\u200bto rubles, in the 1C program formed kopecks are removed using wiring:

DT (CT) 68.04.2 CT (DT) 99.09.

Therefore, to verify the correctness of the calculation of the tax, it is not enough to see the balance on account 68.04.2 - now it is always closed at the end of the month. Now it is necessary to analyze the results of such rounding - i.e. Accounts on accounts 68.04.2 (99.09).

There are also other automated ways to verify the correctness of the tax calculation. The simplest is the comparison of the amount of profit on the Declaration with the amount of profit in the report on the finisults - they should not be identical.

In addition, for checking in 1C there is special services - express check of accounting. Using this service, you can view the detailed report on the detected errors and get acquainted with the proposed recommendations.

The main and most effective method of verification is the use of a specialty "Analysis of the state of the state of income tax". The check should be started by turning into the first block "Tax". Making the transitions on the blocks, it is necessary to pay attention whether the equality is carried out ... well + PR + BP. If the equality is not performed, the block will be highlighted with a red stroke, and when performing equality - green stroke.

Typically, errors are allowed with incorrectly driving primary documents or an error tolerance when performing wiring manually. An accountant will be able to find an error moving along the coinled blocks, highlighted in red, to the source of the error.

RESULTS

With the help of the 1C program, it is fairly easy to make a fee for income tax, and check it, using the prompts. Principle of operation of the program when calculating income tax is based on the fulfillment of the requirements of PBU 18/02.

Program 1C allows users to automatically create a profit tax declaration. At the same time it is necessary to conduct appropriate training:

• Configure the program;
• Fill out correct data;
• Perform a list of regulations at the end of the reporting month.

Customize income tax in 1c

To start work, it is necessary to make accounting policies regarding income tax.

In particular, the installation of the PBU of the use of PBU 18/02 will change the formation and reflection of the intermediate data, while the calculations will remain unchanged. In particular, if there is an checkup, you can receive correct data from the report "Analysis of income tax accounting."

The enterprises of the production sector and services should be additionally installed in the settings data into the register "Methods for identifying direct costs of production in well." Initially, information is entered automatically with the possibility of expanding the settings for individual needs.

Principles of filling are built on the comprehension of the line. Any costs enrolled in the registry are accepted as direct, and the remaining positions are considered by indirect expenses. In the event that the register filling is ignored, part of the graph in the created declaration will be empty.

Through the Handbook of "Nomenclature groups", income is detailing, including when they are reflected in the income tax declaration. At the same time, an input that does not have "manual" operations, and provided by the relevant analytics, is recognized.

The danger of operations held in manual mode is that, as part of a tax accounting, the differences are played with a permanent or temporary nature. In the program 1C, their calculation is carried out automatically based on the formula:

BU \u003d NO + PR + BP,

• Boo \u003d accounting amount
• Well - the amount of tax accounting
• PR and BP - the amount of permanent and temporary differences.

Manual filling does not always ensure the correctness of the data entry, errors are generated leading to the appearance of errors in the tax declaration. Their correction in turn is associated with huge temporary costs of their search.

Entering Data for Declaration

In the process of organizing income and cost accounting, it is advisable to use typical documentation.

Equally important is the correct completion of analytics. For example, the document "Replacement Report" requires the compliance of the nomenclature groups presented in the "Products" and "Materials" bookmarks.

Formation of a profit declaration in 1C

Before you form a declaration, you also need to be closed for the reporting month.

The entire list of stipulated regulatory operations should not have errors. In such a situation, it is recommended to first take closing to identify the accumulated errors in a timely manner and correct them. In such a situation, problems can be avoided when the last day requires in the avral order to eliminate numerous inaccuracies to create a declaration.

After the month is closed, it is necessary to check the balances on account 68.04.2. With the correctness of the documents, they must have zero values. It should be noted that in the program 1C this account is included specifically for calculations related to income tax.

After that, all conditions have been created to create a declaration. It can be found in the list of regulated reports.

Through the use of the "Fill" button, you can significantly reduce the time of work. The system will fill out all the data that will only check on the correctness of filling.

The beginning of the check is advisable to start from page 2, which combines costs. Check can be organized by decrypting or tax accounting register.

The decryption is carried out by installing the cursor to the corresponding string and pressing the desired button. Access to registers is carried out through the "Reports" section.

Tax registers can be used as a means of confirmation of the value of the taxable base when interacting with the tax authorities.

Identically in the program is inspected and other sections of the declaration. Before the document is transferred to the tax authorities, it is advisable to conduct another verification of data reliability.