Grouping of expenses for tax purposes. Grouping of organization expenses taken into account when forming the tax base for corporate income tax

1. For the purposes of this chapter, the taxpayer reduces the income received by the amount of expenses incurred (except for the expenses specified in Article 270 of this Code).

Expenses are recognized as justified and documented expenses (and in cases provided for in Article 265 of this Code, losses) incurred (incurred) by the taxpayer.

Documented expenses mean expenses supported by documents drawn up in accordance with the law. Russian Federation, or documents drawn up in accordance with business customs used in foreign country, on the territory of which the corresponding expenses were incurred, and (or) documents indirectly confirming the expenses incurred (including a customs declaration, business trip order, travel documents, report on work performed in accordance with the contract). Any expenses are recognized as expenses, provided that they are incurred to carry out activities aimed at generating income.

2. Expenses, depending on their nature, as well as the conditions of implementation and areas of activity of the taxpayer, are divided into expenses associated with production and sales, and non-operating expenses.

The paragraph has been deleted. - Federal Law of May 29, 2002 N 57-FZ.

2.1. For the purposes of this chapter, expenses of newly created and reorganized organizations are recognized as the cost ( residual value) property, proprietary and not property rights having a monetary value, and (or) obligations received by way of succession during the reorganization of legal entities that were acquired (created) by the reorganized organizations before the date of completion of the reorganization. The value of property, property and non-property rights that have a monetary value is determined based on data and documents tax accounting the transferring party on the date of transfer of ownership of the specified property, property and non-property rights.

Expenses of newly created and reorganized organizations also include expenses (and in cases provided for by this Code, losses) provided for in Articles 255, 260 - 268, 275, 275.1, 279, 280, 283, 304, 318 - 320 of this chapter, incurred (incurred by ) by reorganized organizations in the part that was not taken into account by them when forming the tax base. For tax purposes, these expenses are taken into account by successor organizations in the manner and under the conditions provided for by this chapter. The composition of such expenses and their assessment are determined based on the data and tax accounting documents of the reorganized organizations as of the date of completion of the reorganization (the date of making a record of the termination of the activities of each merged legal entity- during reorganization in the form of merger).

Additional expenses associated with the transfer (receipt) of property (property and non-property rights) during the reorganization of organizations are taken into account for tax purposes in the manner established by this chapter.

3. The specifics of determining expenses recognized for tax purposes for certain categories of taxpayers or expenses incurred in connection with special circumstances are established by the provisions of this chapter.

4. If some expenses with equal grounds can be attributed simultaneously to several groups of expenses, the taxpayer has the right to independently determine which group he will assign such expenses to.

5. Expenses incurred by the taxpayer, the cost of which is expressed in foreign currency, are taken into account in conjunction with expenses, the cost of which is expressed in rubles.

Expenses incurred by the taxpayer, the cost of which is expressed in conventional units, are taken into account in conjunction with expenses, the cost of which is expressed in rubles.

Recalculation of these expenses is carried out by the taxpayer depending on the method of recognition of such expenses chosen in the accounting policy for tax purposes in accordance with Articles 272 and 273 of this Code.

For the purposes of this chapter, amounts reflected in the taxpayer's expenses are not subject to re-inclusion in the taxpayer's expenses.

Comments to Art. 252 Tax Code of the Russian Federation

In relation to the tax accounting of any expenses, the taxpayer must adhere to the following rules.

First of all, we turn to the provisions of paragraph 1 of Article 252 of the Tax Code of the Russian Federation, which establishes that in order to be recognized for profit tax purposes, expenses must meet the following criteria:

1) they must be justified;

2) documented;

3) are associated with activities aimed at generating income.

Failure to comply with any of the specified criteria means the impossibility of accepting one or another category of costs as part of expenses that reduce taxable profit.

Next, we turn to the provisions of Articles 254 - 265 of the Tax Code of the Russian Federation, as well as Article 270 of the Tax Code of the Russian Federation and determine which group of expenses these or those expenses belong to. Taking into account the rules set out in these articles, relevant costs are taken into account or not taken into account for profit tax purposes.

Methodological recommendations for the application of Chapter 25 "Income Tax of Organizations" of the Tax Code of the Russian Federation, approved by Order of the Ministry of Taxes of Russia of December 20, 2002 N BG-3-02/729, established that economically justified costs were understood as costs (expenses) determined by the goals of generating income , satisfying the principle of rationality and determined by business customs.

The Ministry of Finance of Russia in letter dated November 9, 2007 N 03-03-06/2/208 explained that the validity of expenses taken into account when calculating the tax base should be assessed taking into account circumstances indicating the taxpayer’s intentions to obtain an economic effect as a result of real business or other economic activities.

Considering that tax legislation does not use the concept of economic feasibility and does not regulate the procedure and conditions for conducting financial and economic activities, the validity of expenses that reduce income received for tax purposes cannot be assessed from the point of view of their feasibility, rationality, efficiency or the result obtained. Due to the principle of freedom of economic activity (Part 1 of Article 8 of the Constitution of the Russian Federation), the taxpayer carries out it independently at his own risk and has the right to independently and individually evaluate its effectiveness and expediency.

The Constitutional Court of the Russian Federation in Determination N 366-O-P “On the refusal to accept for consideration a complaint from a non-state non-profit educational institution The “Institute of Management” on the violation of constitutional rights and freedoms by the provisions of paragraph 1 of Article 252 of the Tax Code of the Russian Federation” emphasized that paragraph 9 of Resolution No. 53 refers specifically to the intentions and goals (direction) of the actual activities of the taxpayer, and not about its result. At the same time, the court pointed out that tax legislation does not use the concept of economic feasibility and does not regulate the procedure and conditions for conducting financial and economic activities, and therefore the validity of expenses that reduce income received for tax purposes cannot be assessed from the point of view of their feasibility, rationality, efficiency or the result obtained. Similar conclusions are contained in the Decree of the Constitutional Court of the Russian Federation dated 06/04/2007 N 320-O-P “On refusal to accept for consideration a request from a group of deputies State Duma on the verification of the constitutionality of paragraphs of the second and third paragraph 1 of Article 252 of the Tax Code of the Russian Federation", according to which the norms contained in paragraphs 2 and 3 of paragraph 1 of Article 252 of the Tax Code of the Russian Federation do not allow their arbitrary interpretation, since they require the establishment of an objective connection between the expenses incurred by the taxpayer and the direction of his activities to make a profit, and the burden of proving the unjustifiedness of the taxpayer’s expenses rests with the tax authorities.

The same conclusions are set out in letters from the Ministry of Finance of Russia dated November 9, 2007 N 03-03-06/1/792 and dated October 30, 2007 N 03-03-06/2/199.

The Plenum of the Supreme Arbitration Court of the Russian Federation also proceeds from this, which indicated in Resolution No. 53 of October 12, 2006 “On the assessment by arbitration courts of the validity of the taxpayer’s receipt of a tax benefit”, that the validity of expenses taken into account when calculating the tax base should be assessed taking into account the circumstances indicating intentions taxpayer to obtain an economic benefit as a result of real business or other economic activity. In this case, we are talking specifically about the intentions and goals (direction) of this activity, and not about its result. At the same time, the validity of obtaining a tax benefit, as noted in the same Resolution, cannot be made dependent on the efficiency of the use of capital.

Formed by the Supreme Arbitration Court of the Russian Federation arbitrage practice is based on the presumption of economic justification for the transactions performed by the taxpayer and the costs incurred for these transactions. As stated in paragraph 1 of the said Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation, the actions of taxpayers resulting in the receipt of tax benefits are assumed to be economically justified.

Paragraph 10 of Resolution No. 53 clarifies that the fact that a taxpayer’s counterparty violates its tax obligations does not in itself constitute evidence that the taxpayer has received an unjustified tax benefit. A tax benefit may be recognized as unjustified if the tax authority proves that the taxpayer acted without due diligence and caution and he should have been aware of violations committed by the counterparty, in particular, due to the relationship of interdependence or affiliation of the taxpayer with the counterparty.

In Resolution of the Constitutional Court of the Russian Federation No. 6-P of April 21, 2003, such qualities of a participant in economic legal relations as good will, reasonable prudence and caution are mentioned for the first time.

According to the Constitutional Court of the Russian Federation, the constitutional principles of freedom of economic activity and free movement of goods, services and financial resources presuppose the existence of appropriate guarantees of stability, predictability and reliability of civil circulation, which would not contradict the individual, collective and public rights and legitimate interests of its participants. Therefore, when, in accordance with Articles 71 (clauses “c” and “o”) and 76 of the Constitution, regulating the grounds for the emergence and termination of property rights and other real rights, contractual and other obligations, the grounds and consequences of the invalidity of transactions, the federal legislator must provide for such methods and mechanisms for the implementation of property rights that would provide protection not only to owners, but also to bona fide purchasers as participants in civil transactions.

Based on the provisions of the above rules, due diligence and caution of the taxpayer as a participant in economic relations guarantees the implementation of legal protection in relation to his. Thus, these provisions once again emphasize the principle of the presumption of good faith of the taxpayer.

Judicial practice helps to understand the criteria of “due diligence and caution”. Thus, the Supreme Arbitration Court of the Russian Federation, in Ruling No. 17389/07 dated December 21, 2007, recognized as legitimate the conclusions of lower courts regarding the taxpayer’s compliance with due diligence and caution in the process of carrying out his activities.

It would be useful to consider the specific circumstances that led the Supreme Arbitration Court of the Russian Federation to this conclusion:

When concluding transactions, the taxpayer showed due diligence: he demanded that suppliers provide information on tax registration and the systematic payment of value added tax to the budget on income received from the sale of goods (in this case, lumber);

The tax authority has not provided evidence confirming that the company has an intention to create favorable tax consequences and any relationships between the taxpayer and suppliers or sub-suppliers aimed at creating a chain of tax evading enterprises;

The taxpayer carried out transactions with real goods of actual value, purchased on the domestic market and exported outside the Russian Federation. At the same time, first-line suppliers submitted documents to the tax authority confirming receipt of revenue from the company for goods supplied and payment of value added tax to the budget.

From 01/01/2009, amendments were made to clause 2.1 of Article 252 of the Tax Code of the Russian Federation, according to which the procedure set out therein is extended to non-property rights.

However, the revaluation of non-property rights having a monetary value during reorganization for the purposes of calculating income tax was not carried out either before 01/01/2009 or after this date.

As practice shows tax audits, tax authorities, as a rule, do not recognize economically justified the following types expenses:

Costs for the purchase of workwear, safety footwear and protective equipment in the event that the mandatory use of workwear, safety footwear and protective equipment by workers of a particular profession is not provided for by the legislation of the Russian Federation;

Costs for the purchase of fuel, water and energy of all types, if they are not justified by the technological process;

Costs of paying for the services of specialized recruitment organizations in the event that the organization has not actually recruited employees, including as a result of considering candidates submitted by specialized recruitment companies;

Business travel expenses are taken into account only if there is evidence of the production nature of the trip (business trip);

Expenses for consulting, accounting, legal services, if the organization has similar staff units.

Justified expenses mean economically justified expenses, the assessment of which is expressed in monetary form.

According to the provisions of paragraph 1 of Article 11 of the Tax Code of the Russian Federation, the concept of “primary accounting documents” for the purpose of their use for tax purposes should be defined in accordance with the legislation of the Russian Federation on accounting (see also letter of the Ministry of Finance of Russia dated April 24, 2007 N 07-05-06/ 106).

Requirements for the preparation of documents confirming taxpayers’ expenses are established in Articles 313 - 333 of the Tax Code of the Russian Federation, as well as in normative legal acts in accounting. In addition, requirements for the preparation of certain types of documents are established in other acts of legislation of the Russian Federation and regulatory legal acts of government bodies.

The organization's primary accounting documents confirming tax benefits must comply with the conditions imposed on them in Article 9 Federal Law Russian Federation dated November 21, 1996 N 129-FZ “On Accounting” (hereinafter referred to as Law N 129-FZ).

The taxpayer should note that in order to document expenses it is necessary documenting according to the corresponding unified form of primary accounting documentation. In the letter of the Office of the Ministry of Taxes of Russia for Moscow dated July 11, 2003 N 26-08/38889 with reference to the letter of the Ministry of Taxes of Russia dated May 15, 2003 N 02-4-08/184-S827 in part of Article 252 of the Tax Code of the Russian Federation it is indicated that if from of the unified forms of primary accounting documentation approved by the State Statistics Committee of Russia, the organization has removed the essential details of the unified forms, then expenses incurred and indicated by the organization in primary documents that do not comply with the requirements of the legislation of the Russian Federation cannot be recognized as documented and, therefore, taken into account for profit tax purposes.

Thus, the taxpayer must formalize all business transactions on unified forms corresponding to these business forms. However, there are cases when a unified form is not approved for the corresponding operation.

In this case, it seems that the taxpayer, in accordance with the requirements of paragraph 2 of Article 9 of Law No. 129-FZ, can develop such a form independently, and it must contain the following mandatory details:

a) name of the document;

b) date of preparation of the document;

c) the name of the organization on whose behalf the document was drawn up;

e) measures of business transactions in physical and monetary terms;

f) the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution;

g) personal signatures of these persons.

If the taxpayer uses forms of primary documents for which there are no standard forms primary accounting documents, in the order on accounting policies, he must approve the relevant forms. This requirement is contained in paragraph 5 of PBU 1/98 “Accounting Policy of the Organization”, approved by Order of the Ministry of Finance of Russia dated December 9, 1998 N 60n.

By general rule expense is the indicator by which an organization can reduce its income (clause 1 of article 252 of the Tax Code of the Russian Federation).

However, not all expenses incurred by the organization reduce the income received.

Firstly, there is a list of expenses that, in principle, are not accepted for tax purposes. This list is established by Art. 270 Tax Code of the Russian Federation.

Secondly, in order for expenses to be taken into account, they must meet the requirements established by paragraph 1 of Art. 252 of the Tax Code of the Russian Federation (clause 49 of Article 270 of the Tax Code of the Russian Federation).

Here are the requirements that expenses incurred by the organization must meet:

1) expenses must be justified;

2) expenses must be documented;

3) expenses must be incurred for activities aimed at generating income.

These requirements are mandatory for accepting incurred expenses as a reduction in income. If an expense does not meet at least one of the listed requirements, then such expense is not taken into account for tax purposes (clause 1 of article 252, clause 49 of article 270 of the Tax Code of the Russian Federation).

odes are economically justified costs, the assessment of which is expressed in monetary form (paragraph 3, paragraph 1, article 252 of the Tax Code of the Russian Federation).

The economic justification of expenses is one of the main sources of disputes with tax authorities. The fact is that tax authorities interpret this concept too broadly. Here are just some reasons for recognizing expenses as unreasonable:

They did not lead to the receipt of income in the tax (reporting) period;

As a result of their implementation, the company suffered a loss;

The amount of expenses does not correspond to the financial state of affairs of the organization;

The expenses incurred are not related to the main activities of the company;

The amount of expenses is inflated due to the acquisition of unjustifiably, in the opinion of tax authorities, expensive property (for example, designer renovations in an office, a luxury car), etc.

So, for example, the acquisition by an organization with a monthly turnover of about 90,000 rubles. car worth 3,000,000 rubles. will certainly raise questions tax authorities. Also, inspectors will not remain indifferent to the situation when an unprofitable company purchases consulting services, the cost of which is tens of times higher than the amount of its revenue.

Just like income, all expenses incurred by the organization are divided into two groups:

1) expenses that are taken into account when taxing profits (Articles 253 - 269 of the Tax Code of the Russian Federation);

2) expenses that are not taken into account when taxing profits (Article 270 of the Tax Code of the Russian Federation).

Moreover, expenses can be taken into account either in full or within the established standards. Thus, expenses that reduce taxable profit can be standardized or non-standardized.

Expenses that are taken into account when taxing profits are also divided:

For expenses associated with production and sales (Article 253 of the Tax Code of the Russian Federation);

Non-operating expenses (Article 265 of the Tax Code of the Russian Federation).

Costs associated with production and distribution include:

1) expenses associated with the manufacture (production), storage and delivery of goods, performance of work, provision of services, acquisition and (or) sale of goods (work, services, property rights);

2) expenses for maintenance and operation, repairs and Maintenance fixed assets and other property, as well as to maintain them in good (up-to-date) condition;

3) expenses for the development of natural resources;

4) expenses for Scientific research and experimental design developments;

5) expenses for mandatory and voluntary insurance;

6) other costs associated with production and (or) sales.

Costs associated with production and (or) sales are divided into:

1) material costs;

2) labor costs;

3) the amount of accrued depreciation;

4) other expenses.

List of material costs given in Art. 254 of the Tax Code of the Russian Federation and is open. This means that these expenses may include any other expenses that meet the requirements of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, directly related to the technological features of the production process.

So, for example, material costs are:

Costs of raw materials and (or) materials that are used in the production process (clause 1, clause 1, article 254 of the Tax Code of the Russian Federation);

Costs for packaging products (clause 2, clause 1, article 254 of the Tax Code of the Russian Federation);

Costs for the acquisition of equipment, work clothes and other non-depreciable property (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation);

Costs for the purchase of components undergoing installation and (or) semi-finished products undergoing additional processing (clause 4, clause 1, article 254 of the Tax Code of the Russian Federation);

Costs for fuel, water, electricity (clause 5, clause 1, article 254 of the Tax Code of the Russian Federation);

Costs for the acquisition of works and services of a production nature (clause 6, clause 1, article 254 of the Tax Code of the Russian Federation);

Losses from shortages and (or) damage during storage and transportation (clause 2, clause 7, article 254 of the Tax Code of the Russian Federation);

Technological losses during production and (or) transportation (clause 3, clause 7, article 254 of the Tax Code of the Russian Federation) and other expenses.

To labor costs include any accruals in cash or in kind in favor of employees, if such accruals are provided for:

1) legislation of the Russian Federation;

2) employment agreements (contracts);

3) collective agreements (Article 255 of the Tax Code of the Russian Federation).

These accruals can be made either in cash or in kind. They can be of an incentive nature (bonuses and allowances), compensatory in nature, and also related to the maintenance of employees.

Thus, the list of expenses, which is established by Art. 255 of the Tax Code of the Russian Federation is open, since an organization can take into account under this article any other costs that it has prescribed in an employment or collective agreement (clause 25 of Article 255 of the Tax Code of the Russian Federation).

There is an exception to this rule. It concerns those expenses that the Tax Code of the Russian Federation directly prohibits from being taken into account when determining the tax base (Article 270 of the Tax Code of the Russian Federation).

For example, according to the provisions of employment contracts with employees, the Beta organization annually pays each employee financial assistance for social needs in addition to vacation pay.

However, the Beta organization does not have the right to take such payments into account in labor costs, since this is directly prohibited by the special norm of paragraph 23 of Art. 270 Tax Code of the Russian Federation.

The purpose of depreciation is to increase the value of property, which is used by the organization in the production process, was gradually written off as expenses. And so on until complete write-off or other disposal (for example, sale).

Property, the value of which can be repaid through depreciation, must simultaneously meet the following criteria:

Property belongs to the organization by right of ownership (unless otherwise provided for in Chapter 25 of the Tax Code of the Russian Federation);

The property is used to generate income;

His initial cost exceeds 40,000 rubles;

Its useful life exceeds 12 months (clause 1 of Article 256 of the Tax Code of the Russian Federation).

As a general rule, depreciation charges are calculated and included in expenses on a monthly basis (clause 2 of Article 259, clause 3 of Article 272 of the Tax Code of the Russian Federation). And their size depends:

From the cost of depreciable property;

Its useful life;

The depreciation method used by the organization (linear or non-linear) (Articles 257 - 259 of the Tax Code of the Russian Federation).

Article 256. Depreciable property

Article 257. Procedure for determining the value of depreciable property

Article 258. Depreciation groups (subgroups). Features of including depreciable property in depreciation groups (subgroups)

Depreciation calculation methods:

1) linear method;

2) nonlinear method.

The procedure for calculating depreciation amounts when using linear method depreciation charges:

The amount of depreciation accrued for one month in relation to an object of depreciable property is determined as the product of its original (replacement) cost and the depreciation rate determined for this object.

The depreciation rate for each item of depreciable property is determined by the formula:

where K is the depreciation rate as a percentage of the original (replacement) cost of the depreciable property;

n is the useful life of a given depreciable property item, expressed in months.

The procedure for calculating depreciation amounts when using the non-linear depreciation method:

The amount of depreciation accrued for one month for each depreciation group (subgroup) is determined based on the product of the total balance of the corresponding depreciation group (subgroup) at the beginning of the month and depreciation rates, according to the following formula:

where A is the amount of depreciation accrued for one month for the corresponding depreciation group (subgroup);

B - total balance of the corresponding depreciation group (subgroup);

k is the depreciation rate for the corresponding depreciation group (subgroup).

In order to apply the non-linear depreciation method, the following depreciation rates are applied:

Note! It is necessary to read (see Tax Code of the Russian Federation, Chapter 25)

Article 259.3. Application of increasing (decreasing) coefficients to the depreciation rate

Other expenses should include the organization's costs that are associated with the production process and sales, but are not included in the costs referred to in Art. Art. 254 - 259 Tax Code of the Russian Federation.

Rental (leasing) payments (clause 10, clause 1, article 264 of the Tax Code of the Russian Federation);

Other expenses should include the costs of the organization that are associated with the production process and sales, but are not included in the expenses referred to in Art. Art. 254 - 259 Tax Code of the Russian Federation.

An approximate list of such costs is established in Art. 264 Tax Code of the Russian Federation.

Other expenses, for example, are:

Rental (leasing) payments (clause 10, clause 1, article 264 of the Tax Code of the Russian Federation)<1>;

Business travel expenses (clause 12, clause 1, article 264 of the Tax Code of the Russian Federation);

Expenses for legal, consulting, audit services (clauses 14, 15, 17, clause 1, article 264 of the Tax Code of the Russian Federation).

Note! You need to familiarize yourself with the contents of these articles (see Tax Code of the Russian Federation):

Article 260. Expenses for repair of fixed assets

Article 261. Expenses for the development of natural resources

Article 262. Expenses for scientific research and (or) development

Article 263. Expenses for compulsory and voluntary property insurance

Article 266. Expenses for the formation of reserves for doubtful debts

Article 267. Expenses for the formation of a reserve for warranty repairs and warranty service

Expenses are recognized as justified and documented expenses incurred by the taxpayer to carry out activities aimed at generating income.

Justified expenses are economically justified expenses, the assessment of which is expressed in monetary form.

Documented expenses - expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with business customs applied in the foreign state in whose territory the corresponding expenses were incurred, and (or) documents indirectly confirming the expenses incurred .

Taxpayer expenses taken into account for tax purposes are divided into two groups:

1) expenses associated with production and sales (material expenses for the purchase of raw materials, materials, equipment, fuel, components, the amount of accrued depreciation, labor costs, development of natural resources, etc.);

2) non-operating expenses - costs not directly related to the production and sale of goods. These include, in particular, the costs of maintaining property transferred under a lease (leasing) agreement; interest on debt obligations of any kind; legal costs and arbitration fees; expenses for banking services; amounts of bad debts; losses from natural disasters, accidents and other emergencies, etc.

The following methods can be used to determine expenses: the accrual method and the cash method. The accrual method is used as a general method, the cash method - in specially provided cases.

Accrual method - expenses are recognized in the tax period in which they occurred, i.e., expenses incurred after they are actually paid.

Cash method - expenses are recognized in the tax period in which funds were actually received into bank accounts and (or) the organization's cash desk, other property and property rights, and the debt was repaid in another way. The cash method is used by organizations (with the exception of banks) that have, on average, over the previous four quarters, the amount of revenue from the sale of goods (work, services) excluding VAT of no more than 1 million rubles. for every quarter.

The organization's expenses are divided into costs associated with the production and sale of goods and non-operating expenses. Expenses must be justified and documented.

Expenses are considered justified provided that they were incurred to carry out activities aimed at generating income. However, not all costs that meet this criterion are fully recognized. Individual expenses are standardized for tax purposes.

Organizations can reduce taxable profit on the basis of any documents that in one way or another confirm the expenses incurred. Such documents, in particular, include:

– papers drawn up in accordance with the business customs of the country in whose territory the costs were incurred;

– customs declaration;

– business trip order;

– travel documents;

– a report on the work performed under the contract.

When certain types of costs can be classified as several types of expenses, the taxpayer has the right to decide which group to include such expenses in.

Income from equity participation in other organizations. Dividends are recognized as income from equity participation in other organizations (Article 275 of the Tax Code of the Russian Federation). The concept of dividends is enshrined in Art. 43 Tax Code of the Russian Federation.

– income from transactions of purchase and sale of foreign currency;

Income from the sale (purchase) of foreign currency arises in the form of a positive (negative) exchange rate difference resulting from the deviation of the sale (purchase) rate of foreign currency from the official rate established by the Central Bank of the Russian Federation on the date of transfer of ownership of the foreign currency.

– income in the form of fines, penalties and (or) other sanctions for violation of contractual obligations recognized by the debtor or payable by the debtor on the basis of a court decision that has entered into legal force, as well as amounts of compensation for losses or damages;

– income from leasing (subleasing) property (including land plots). Income from rent, including sublease, rental, leasing, is recognized as non-sales income in the case when these operations are not defined by the taxpayer as income from sales.

– income in the form of interest received under loan agreements, credit agreements, bank accounts, bank deposits, as well as on securities and other debt obligations;

– income in the form of amounts of restored reserves, the costs of the formation of which were accepted as part of expenses in the manner and under the conditions established by Art. 266, 267, 292, 294, 294.1, 300, 324 and 324.1 of the Tax Code of the Russian Federation;

The organization has the right to create reserves for doubtful debts, for the repair of fixed assets, for warranty repairs, etc. If the created reserves are not used or are not fully used, then the unused amount of reserves is included in non-operating income.

– income in the form of gratuitously received property (work, services) or property rights, except for the cases specified in Art. 251 Tax Code of the Russian Federation;

– income in the form of income from previous years identified in the reporting (tax) period;

– income in the form of a positive exchange rate difference arising from the revaluation of property in the form of foreign currency values ​​(except for securities denominated in foreign currency) and claims (liabilities), the value of which is expressed in foreign currency, including on foreign currency accounts in banks, carried out in connection with a change in the official exchange rate of foreign currency to the Russian ruble, established by the Central Bank of the Russian Federation;

A positive exchange rate difference for tax purposes is an exchange rate difference that arises when revaluing property in the form of currency values ​​and claims expressed in foreign currency, or when devaluing liabilities expressed in foreign currency.

– income in the form of amounts accounts payable(liabilities to creditors) written off due to expiration limitation period or for other reasons;

The following amounts are not taken into account under this article:

– the amount of accounts payable of the taxpayer for the payment of taxes and fees, penalties and fines to budgets of different levels, for the payment of contributions, penalties and fines to the budgets of state extra-budgetary funds, written off and (or) reduced otherwise in accordance with the legislation of the Russian Federation or by decision of the Government of the Russian Federation;

– amounts of accounts payable in the form of obligations to the owners of mortgage-backed bonds, written off by the mortgage agent.

When including accounts payable in non-operating income, one should take into account the amount of taxes (VAT, excise taxes) related to the supplied inventory, works and services, both in the revenue part of the tax base and in non-operating expenses (Clause 14 of Article 265 of the Tax Code of the Russian Federation ).

Other non-operating income in accordance with Art. 250 Tax Code of the Russian Federation.

Income not taken into account when determining the tax base (Article 251 of the Tax Code of the Russian Federation)

Income not taken into account when calculating income tax is income that increases the organization's assets without a corresponding increase in the tax base.

Transactions to receive these funds are not considered as corporate income tax benefits. These funds do not form the tax base for income tax. The list of such income is

closed and not subject to broad interpretation. Therefore, all other income that is not indicated in this list must be taken into account for paying corporate income tax.

Art. 251 of the Tax Code of the Russian Federation contains a list of income not subject to taxation, which can be divided into two directions: the first list contains operations for obtaining certain types of funds (clause 1 of Article 251 of the Tax Code of the Russian Federation); second – list targeted revenues(Clause 2 of Article 251 of the Tax Code of the Russian Federation). The first group of operations concerns any organizations, the second - mainly the activities of non-profit organizations and budget recipients.

In accordance with paragraph 2 of Art. 252 of the Tax Code of the Russian Federation, expenses, depending on their nature, as well as the conditions for implementation and areas of activity of the organization, are divided into two types:

a) costs associated with production and sales;

b) non-operating expenses.

For tax purposes, expenses are recognized as justified and documented expenses (and in cases provided for in Article 265 of the Tax Code of the Russian Federation - losses) incurred (incurred) by the taxpayer. According to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, in order to calculate profit, the taxpayer reduces the income received by the amount of expenses incurred. The decrease in income occurs in accordance with certain requirements (peculiar principles), the main ones of which are established in paragraph 1 of Art. 252 Tax Code of the Russian Federation:

– income is reduced by the amount of expenses incurred;

– income is reduced by the amount of reasonable expenses;

– income is reduced by the amount of documented expenses;

– income is reduced by the amount of any expenses incurred to carry out activities aimed at generating income, with the exception of the list of expenses that, by virtue of the direct instructions of the Tax Code of the Russian Federation (Article 270 of the Tax Code of the Russian Federation), do not reduce income.

If an expense is made in foreign currency or conventional monetary units, it is taken into account in conjunction with expenses the cost of which is expressed in rubles.

The main group of expenses are costs associated with production and sales.

The Tax Code of the Russian Federation provides two types of classification of expenses associated with production and sales:

– according to the intended purpose of the expenses;

– by economic elements (or by economic content).

According to paragraph 1 of Art. 253 of the Tax Code of the Russian Federation, depending on the target nature, costs associated with production and sales are divided into the following groups:

1) expenses associated with the manufacture (production), storage and delivery of goods, performance of work, provision of services, acquisition and (or) sale of goods (work, services, property rights);

2) expenses for maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (up-to-date) condition;

3) expenses for the development of natural resources;

4) expenses for scientific research and development;

5) expenses for compulsory and voluntary insurance;

6) other costs associated with production and (or) sales.

The grouping by economic content is carried out in accordance with clause 2 of Art. 253 of the Tax Code of the Russian Federation and includes 4 main elements of expenses:

– material costs;

– labor costs;

– depreciation of fixed assets;

– other costs.

Classification of costs by economic elements allows you to determine the structure of costs and specific gravity each element in the total cost.

Material expenses (Article 254 of the Tax Code of the Russian Federation)

Material costs include the costs of purchasing raw materials used in the production of goods and forming their basis, or being a necessary component in production. Material costs also include costs for the purchase of materials used for packaging goods, testing, control, maintenance and operation of fixed assets. This same group of costs includes payment for work performed by third-party organizations of a strictly production nature (performing individual auxiliary operations for the production of products, works, services, processing of raw materials, maintenance of fixed assets, transport services of third-party organizations, costs associated with the maintenance and operation treatment facilities and other environmental objects).

The following are considered material expenses for tax purposes:

a) technological losses during production and transportation, losses from shortages and damage during storage and transportation of inventory items within the limits of natural loss;

b) expenses for land reclamation and other environmental measures.

In accordance with paragraph 8 of Art. 254 of the Tax Code of the Russian Federation, when determining the amount of material costs when writing off raw materials and materials for production, one of the following methods for assessing raw materials and materials is used:

– valuation method based on the cost of a unit of inventory;

– average cost valuation method;

– valuation method based on the cost of the first acquisitions (FIFO);

– valuation method based on the cost of recent acquisitions (LIFO).

The choice of one or another method for assessing raw materials is an element accounting policy taxpayer.

Labor costs (Article 255 of the Tax Code of the Russian Federation)

In accordance with Art. 255 of the Tax Code of the Russian Federation, the taxpayer’s expenses for wages include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to working hours or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees, provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.

For the purpose of calculating income tax, all expenses of an organization for wages are divided into:

1) basic labor costs specified in Art. 255 of the Tax Code of the Russian Federation (clauses 1-24 of Article 255 of the Tax Code of the Russian Federation);

2) other types of costs provided for by employment contracts or collective agreements (clause 25 of article 255 of the Tax Code of the Russian Federation);

Depreciation charges (Articles 256 – 259 of the Tax Code of the Russian Federation)

According to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, depreciable property includes property, results of intellectual activity and other objects of intellectual property. Depreciable property must have the following characteristics:

a) be owned by the taxpayer (unless otherwise provided by Chapter 25 of the Tax Code of the Russian Federation). According to paragraph 2 of Art. 218 of the Civil Code of the Russian Federation, ownership of property can be acquired on the basis of a contract of sale, exchange, donation or other transaction on the alienation of this property;

b) used to generate income (property is directly involved in the production of products);

c) the cost of the property must be repaid by depreciation.

To such property according to the rules accounting include fixed assets recorded on the account. 01 “Fixed assets” and intangible assets for which the account is intended. 04 “Intangible assets”. At the same time, depreciation must be calculated according to rules that differ from those used for accounting purposes;

d) useful life is more than 12 months.

The initial cost of depreciable property is more than 40,000 rubles.

In accordance with paragraph 2 of Art. 256 of the Tax Code of the Russian Federation does not include depreciable property:

– land and other environmental management objects (water, subsoil and other Natural resources);

– inventories;

- goods;

– objects of unfinished capital construction;

- securities;

– financial instruments of futures transactions (including forwards, futures contracts, option contracts).

In addition, the following types of property are not subject to depreciation:

1) property budgetary organizations, with the exception of property acquired in connection with business activities and used to carry out such activities;

2) property of non-profit organizations received as earmarked proceeds or acquired at the expense of earmarked proceeds and used for carrying out non-commercial activities;

3) property acquired (created) using budget funds for targeted financing. This norm does not apply to property received by the taxpayer during privatization;

4) external improvement facilities (forestry facilities, road facilities, the construction of which was carried out with the involvement of sources of budgetary or other targeted funding, specialized navigation facilities) and other similar facilities;

5) purchased publications (books, brochures and other similar objects), works of art. In this case, the cost of purchased publications and other similar objects, with the exception of works of art, is included in other expenses associated with production and sales in full at the time of acquisition of these objects;

6) property acquired (created) using funds received in accordance with paragraphs. 11, 14, 19, 22, 23 and 30 p. 1 art. 251 of the Tax Code of the Russian Federation, as well as the property specified in paragraphs. 6 and 7 clause 1 art. 251 Tax Code of the Russian Federation;

7) acquired rights to the results of intellectual activity and other objects of intellectual property, if, under an agreement for the acquisition of these rights, payment must be made in periodic payments during the term of the agreement.

The following fixed assets are excluded from depreciable property:

– transferred (received) under contracts for free use;

– transferred by decision of the organization’s management to conservation for a period of more than three months;

– which, by decision of the management of the organization, are undergoing reconstruction and modernization for a period of more than 12 months.

The procedure for determining the value of depreciable property

In accordance with paragraph 1 of Art. 257 of the Tax Code of the Russian Federation, the initial cost of a depreciable fixed asset is defined as the sum of expenses for its acquisition, construction, production, delivery and bringing it to a state in which it is suitable for use, with the exception of VAT and excise taxes, except in cases provided for by the Tax Code of the Russian Federation (for example, Art. 170 Tax Code of the Russian Federation).

Depreciable property is distributed among depreciation groups in accordance with its useful life. Useful life – the period during which an item of fixed assets and intangible assets serves to achieve the goals of the organization.

All property is divided into 10 depreciation groups on the basis of Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 “On the classification of fixed assets included in depreciation groups.” The division of fixed assets into depreciation groups is presented in the table.

Table - Depreciation groups

Chapter 25 of the Tax Code of the Russian Federation introduces two main methods of recognizing expenses for profit tax purposes: the cash method and the accrual method.

The cash method of recognition of expenses assumes that expenses incurred by the taxpayer are recognized as expenses after their actual payment (receipt of money to bank accounts and cash, receipt of other property (work, services), property rights). Payment for goods (products, works, services, property rights) means the termination by the acquirer of property, works or services of a counter-obligation to the seller (performer).

In accordance with paragraph 1 of Article 273 of the Tax Code, organizations have the right to determine the date of receipt of income (expenses) using the cash method, if on average for the previous four quarters the amount of revenue from the sale of goods (work, services) of these organizations excluding value added tax and sales tax did not exceed one million rubles for each quarter (about 330 thousand rubles per month). If the maximum amount of revenue is exceeded, such taxpayers are required to switch to determining income and expenses using the accrual method from the beginning tax period during which such an excess was allowed.

To determine the possibility of accounting for income and expenses in 2002 using the cash method, organizations accept revenue from the sale of goods (work, services) taken into account for tax purposes in 2001.

Expenses are recognized as expenses after they are actually paid.

Material costs and labor costs are included in expenses at the time of write-off Money from the taxpayer’s current account, payments from the cash register, and in the case of another method of debt repayment - at the time of such repayment. A similar procedure applies to payment of interest for the use of borrowed funds (including bank loans) and when paying for services of third parties. In this case, the costs of purchasing raw materials and materials are taken into account as expenses as these raw materials and materials are written off for production.

Depreciation is taken into account as an expense in the amounts accrued for the reporting (tax) period. In this case, depreciation is allowed only for depreciable property used in production, paid for by the taxpayer.

Expenses for paying taxes and fees are taken into account as expenses in the amount of their actual payment by the taxpayer. If there is a debt to pay taxes and fees, expenses for its repayment are taken into account as expenses within the limits of the actually repaid debt and in those reporting (tax) periods when the taxpayer repays the specified debt.

If, under the terms of the transaction, the obligation (claim) is expressed in conventional monetary units, taxpayers who determine income and expenses using the cash method do not take into account amount differences for tax purposes as part of income and expenses.

The procedure for recognizing income by shipment and costs by accrual is called the “accrual method”.

In accordance with the accrual method, income is recognized in the reporting (tax) period in which it occurred, regardless of the actual receipt of funds, other property (work, services) and (or) property rights. For income from sales, the date of their receipt is recognized as the day of shipment (transfer) of goods (work, services, property rights), which is considered the day of sale of these goods (work, services, property rights), determined in accordance with paragraph 1 of Article 39 of the Tax Code of the Russian Federation, regardless from the actual receipt of funds (other property (work, services) and (or) property rights) in payment for them.

Income from sales is determined by type of activity, if a taxation procedure is provided for this type of activity, a different tax rate is applied, or a different procedure for accounting for profits and losses received from this type of activity is provided from the general one (Article 316 of the Tax Code of the Russian Federation).

Expenses using the accrual method are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other form of payment.

In cases where income (expenses) relate to several reporting (tax) periods or when the relationship between income and expenses cannot be clearly defined or is determined indirectly, income (expenses) is distributed by the taxpayer independently, taking into account the principle of uniform recognition of income and expenses.

Expenses that cannot be directly attributed to costs for a specific type of activity are distributed in proportion to the share of the corresponding income in the total volume of all income of the taxpayer.

Expenses are recognized in the reporting (tax) period in which they arise, based on the terms of transactions (for transactions with specific deadlines) and the principle of uniform and proportional generation of income and expenses (for transactions lasting more than one reporting (tax) period). Most taxpayers will be forced to use this method of recognizing expenses for profit tax purposes, since only a few will be able to provide the volume of sales of products (works, services) necessary to apply the cash method.

In accordance with Article 318 of the Tax Code of the Russian Federation, for tax purposes, if the taxpayer determines income and expenses on an accrual basis, production and sales expenses are divided into two large groups- direct and indirect.

Direct costs include material costs, labor costs and depreciation.

In this case, the following are taken into account as direct expenses:

material expenses directly related to the production of products, performance of work or provision of services (clause 1, clause 1, article 254 of the Tax Code of the Russian Federation) - that is, those whose volume of expenditure is directly proportional to the volume of products produced, work performed or services rendered;

expenses for remuneration of the main production workers (Article 255 of the Tax Code of the Russian Federation) - that is, only those personnel who are directly engaged in carrying out operations to produce products, perform work or provide services. Wage shop floor, business and management personnel are classified as indirect costs.

depreciation charges for fixed assets directly used in the production of goods, works, and services (Articles 256 - 259 of the Tax Code of the Russian Federation).

Indirect expenses include all other expenses incurred by the taxpayer in the reporting (tax) period. In this case, the amount indirect costs for production and sales carried out in the reporting (tax) period, is fully attributed to the decrease in income from production and sales of this reporting (tax) period.

Thus, the category of indirect expenses includes all other expenses of the organization: material costs incurred in the performance of work or activities related to general production (shop) expenses, administrative, managerial and business expenses, wages of shop personnel (shop management and shop maintenance personnel ), wages of employees of the organization's management apparatus and administrative and economic personnel, depreciation of fixed assets that are used in production or management activities, but do not relate to objects directly used in the production of products, performance of work or provision of services (objects located in production workshops, construction sites, etc.).

The amount of direct expenses incurred in the reporting (tax) period also reduces the income from the sale of the reporting (tax) period, with the exception of the amounts of direct expenses distributed to the balances of work in progress, finished products in the warehouse and products shipped but not sold in the reporting (tax) period. At the same time, the procedure for assessing work in progress, balances of finished products and shipped goods is regulated by Article 319 of the Tax Code of the Russian Federation.

The amount of work in progress balances at the end of the current month is taken into account as part of the direct expenses of the next month and participates in the future in the formation of work in progress balances of the following periods.

As a result, the grouping of expenses of the reporting (tax) period in order to form the tax base of the reporting (tax) period is as follows:

direct costs for the production and sale of goods of own production (property rights);

direct expenses of organizations operating in the field of providing services and performing work;

direct expenses incurred in the sale of purchased goods;

other (indirect) expenses;

cost of purchased goods sold;

the purchase price of sold other property and expenses associated with its sale;

residual value of sold depreciable property and expenses associated with its sale;

the cost of realized property rights (separately, it is necessary to highlight the value of the realized right of claim as the sale of financial services and the value of the realized right of claim in accordance with paragraphs 1 and 2 of Article 279 of the Tax Code of the Russian Federation);

expenses incurred by service industries and farms when they sell goods (works, services);

losses included in accordance with Tax Code included in the expenses of the reporting (tax) period.