Accounting and tax accounting at a manufacturing enterprise: the definition, the order of reference. Regulatory accounting documents
In accordance with PBU 18/02, since 2003, the amounts due to a discrepancy between accounting and tax accounting. At manufacturing plants this order is quite difficult to fulfill. Problems are related to differences in the rules for estimating finished products and WIP (work in process). Let us further consider some features accounting and tax accounting.
General information
In Ch. 25 of the Tax Code fixes the order of evaluation of finished products and WIP. It differs significantly from the rules of accounting. Basic accounting is carried out in accordance with paragraphs 64 and 59 of the Rules approved by order of the Ministry of Finance No. 34n of 29.07.1998.
An enterprise may choose the procedure for recognizingmanagement and commercial expenses, according to paragraph 9 of PBU 10/99. In the tax account (NU), there is no such possibility. Article 319 of the Tax Code establishes three methods of assessment for specific categories of organizations.
Because of this differences between accounting and tax accounting the enterprise has to reconsider costscurrent period, reducing the positions for which differences with NUs are revealed. The organization can vary the methods of valuation in accounting, trying to maximally adjust it to the rules of the Tax Code.
Possible solutions to the problem
Maximally reduce difference between accounting and tax accounting can, using write-downs of management andcommercial costs directly to the cost of sold products in the current period. The fact is that the composition of these expenses is almost the same as the composition of other indirect costs in NU. Having chosen this variant of the account of expenses, the enterprise can solve at once some problems.
First of all, the organization will be able to eliminate the temporary differences that arise between indirect costs in accounting and tax accounting. At a manufacturing enterprise in the OU, the indirect costs for the production and sale of products are fully charged to expenses for the current period. The corresponding provision is fixed by Article 318 of the Tax Code in paragraph 2.
If you do not use this option,management and commercial costs must be attributed to the costs involved in the formation of the cost of WIP and finished products. Most of them may not fall into the financial result for the current period. As a result, there would be temporary differences.
Secondly, the organization will be able to isolate the area of permanent differences in costs that are included in the cost price of the products sold and in accounting, and in tax accounting. At manufacturing plants most often, permanent differences arise when accounting for managerial and commercial costs, as well as non-production (non-operating, operating) costs.
Accounting accounts in "1C"
Consider the temporary differences in the remaining production costs that are accounted for on the counter. 20, 25, 23, 21.
All these costs are involved in the formation of residual WIP in the current period and the cost of finished products. Meanwhile, they differ in accounting and tax accounting. At a manufacturing enterprise these costs are included in direct costs. In tax accounting, they are considered indirect costs. Accordingly, in NU the sums of these costs in the valuation of WIP and finished products do not participate.
The procedure for identifying temporary differences and reflectionsdeferred tax assets and liabilities in the relevant accounting accounts will depend on the structure of tax accounting in the enterprise. As practice shows, some companies form special registers of NU. Accounting and tax accounting this is done in parallel.
In other firms, the costs, orderthe recognition of which differs in BU and OU, directly in the accounts of accounting. This procedure is used to exclude or add these costs for tax accounting purposes.
Parallel reporting: example
Suppose the enterprise produces double-glazed windows. Evaluation of WIP in accounting company performs at the cost of materials and raw materials, and finished products - according to the actual production st-sti.
In accordance with normative documents of accounting, in determining the cost of finished products, management and commercial costs are not taken into account. They relate to indirect costs and are reflected in the accounting period in the accounting period.
Costs | Accounts | Accounting Group | Tax Accounting Group |
Glass | 20 | Direct | |
Plastic | 20 | ||
Employees, including UST | 20 | ||
Amortization of equipment and other OS | 25 | ||
C / n servicemen (management, technologists), including UST | 25 | ||
Mini-power plant and boiler-house services | 23 | - | - |
Power consumption in the shop | 23 | Direct | Indirect |
Power consumption control | 23 | Indirect | |
Management costs | 26 | ||
The procedure for the formation of direct costs in estimating the cost of WIP is established in Par. 1 item 1 of article 319 of the Tax Code.
Depreciation features
Operations in accounting related to the accrual of depreciation allow you to gradually transfer the cost of OS to the cost of finished products.
In this case, not some objects wear is not calculated. The list of such operating systems, fixed by regulatory accounting documents, differs somewhat from the list provided in the NU.
The BU does not impose any depreciation on road andforestry, productive livestock, OS non-profit societies, housing objects. The list is given in paragraph 17 of PBU 6/01. The amount of depreciation for these objects at the end of the year is transferred to off-balance sheet accounts. 010.
In the NU, these operating systems are not depreciated whenobservance of a number of conditions. On road and forestry facilities, depreciation is not charged if they are built on budgetary funds. The OS of non-profit societies is not depreciated if they are acquired for purposeful funds and used for non-commercial activities.
General rules of depreciation
Amortization of equipment and other OS in accounting starts from the 1st day of the month following the period of acceptance of the objects. The corresponding rule is fixed by paragraph 21 of PBU 6/01.
The calculation, therefore, begins after the accountant writes:
Db cc. 01 Cd. 08 - adoption of the accounting system.
In NU, however, depreciation charges begin from the month that follows the period of the introduction of the facility into operation. The corresponding rule establishes clause 2 259 of the Tax Code article.
If the ownership of the object is to be registered, the depreciation should be charged in a different order.
AT accounting in production The depreciation is calculated after the funds areoperation. Such a position was expressed by the Ministry of Finance in letter No. 16-00-14 / 121 of 8 April. 2003 In tax accounting, calculations for depreciation are made after sending documents for state registration and putting the money into operation. This is indicated in the provisions of Article 258 of the Tax Code.
Terminate the calculation of depreciation in both the accounting andin tax accounting at a production enterprise at one time - from the 1st day of the month that follows the period in which the facility is self-deprecated or disposed of (written off from the balance sheet). After that, the object is listed at zero cost.
Calculation methods
There are 4 accruals in accounting:
- linear;
- decreasing balance;
- in proportion to the volume of products produced;
- the write-off of the property on the sum of the numbers of years of useful life.
In the OU only 2 methods are used: linear and nonlinear.
To bring tax and accounting closer to enterprises, it is advisable to apply a linear method.
Meanwhile, if the company chooses a non-linear method, in the first years of OS usage it can reduce the taxable profit by a large amount.
In any case, the method chosen by the enterprise is fixed in the accounting policy and should be applied throughout the operational period.
If in the classifier the service lifeany means is not specified, the firm can establish it on the technical documentation. If there is no period there, it is necessary to send a request to the OS manufacturer. The enterprise has no right to establish the period for using the funds.
Decrease in depreciation rates
In the NU the norm can be reduced by half by:
- Light transport, the cost of which is more than 300 thousand rubles.
- Passenger minibuses, the price of which is more than 400 thousand rubles.
The management of the enterprise, in addition, has the right at its desire to reduce the rates of deductions for any OS. The corresponding decision should be fixed in the accounting policy.
Let's consider an example:
- Ltd. purchased a car at a price of 600 thousand rubles. (without VAT).
- The service life is 48 months. (4 years).
The depreciation rate for the TS is:
(1/48 months) x 100% = 2.083%.
Since the price of the car is more than 300 thousand rubles, the norm can be reduced by half:
2.083% / 2 = 1.042%.
Monthly the amount of depreciation will be:
600 thousand rubles. x 1, 042% = 6252 rubles.
Increase in standards
It is provided only for those operating systems that are used in enterprises with multi-shift mode or in an aggressive environment. In this case, the norms can be doubled.
Amortization rates may be increased and inthree times. This possibility extends to settlements with funds transferred to leasing. However, there is an exception to the rule. In particular, it is not allowed to increase the depreciation rate for the OS, assigned to the 1-3 groups, according to which the depreciation is calculated in a non-linear way.
- ZAO acquired equipment for production for 200 thousand rubles. (without VAT).
- Operating period - 60 months. (5 years).
- The equipment works on four shifts per day continuously.
- To calculate depreciation, a non-linear method is used.
The OS norm will be:
(1 60 months) x 100% = 1.667%.
Since the tool is used in multi-shift mode, the norm can be doubled:
1.667% x 2 = 3.334%.
The amount of depreciation amounts per month will be:
200 thousand rubles. х 3,334% = 6668 rubles.
Amortization of used equipment
In the case of the acquisition of an object that wasoperation, its initial cost is determined in accordance with the contract of sale and on the basis of the costs associated with the purchase. The amount of depreciation calculated by the previous owner is not taken into account.
To calculate the depreciation of used equipment, you must first establish a useful life. For this you can use the formula:
The term of the object PI is used = The period of the PI of the new OS - The time of the actual use of the object by the previous owner.
Additionally
Many organizations have the means,acquired before 2002. Depreciation on them, of course, accrued according to the old rules. But since January 1. 2002. The calculation should be made in the order established by the Tax Code.
Accordingly, the company must determine the residual nature of the OS, the remaining period of its useful operation, and also the depreciation rate.
