Account usn 01 in 1s 8.3. Accrual of simplified tax system (accounting entries)

Sometimes reflecting payments using bank cards causes difficulties for entrepreneurs using the simplified tax system, especially if they sell not only new, but also consignment goods. Let's consider a possible situation in practice.

Example

A certain LLC, being a commission agent, sells at retail both its own items and those accepted for commission. At the same time, it uses a simplified taxation scheme (the object “income minus expenses”). Based on its accounting policy, the company sells products accounted for at the purchase price through an automated system using modern software outlet. In this case, the principal uses the main taxation system and pays VAT. The company considered in our example accepts bank cards for payment. The acquiring bank cooperating with it receives 2% of the proceeds as a reward.

In December last year, our company sold products worth 200 thousand rubles (100 thousand of our own goods and the same amount of commission). Buyers paid for goods in cash for 100 thousand rubles, and the rest was paid using cards. At the end of December that year, 98 thousand rubles arrived in our bank account from the bank.

The commission agent accepts a reward in the amount of 10% of the proceeds for the goods sold and deducts it from the funds paid by the buyers. Typically, under the contract, the commission agent reports to his principal every month. The money for sold commission products, minus remuneration for the commission agent, was transferred to the company in December last year.

Actions in the program

• on the bank and cash desk tab, check the payment cards box;
• on the trade tab - checkboxes for retail trade and sale of goods or services of principals (principals).

In the accounting system, the receipt of goods is recorded using the corresponding document in the purchases section. Moreover, for your own goods you need to use the “Goods” transaction type, and for commissions - “Goods, services, commission”.

Consignment goods receipt document

It should be looked at more closely. Such a document with the type of transaction “Goods, services, commission” must be filled out by the user based on the shipping document from the consignor (i.e., invoice). The name of the agreement concluded with the principal is selected from the directory of agreements. For its appearance in the form of a directory element, take “With the principal (principal) for sale.”

Important!

In the card of such an agreement, it will be convenient to immediately fill in the details of the commission fee, so that in the report to the principal his commission will be calculated without the participation of the user.

In the example we gave, the calculation method was set as a percentage of the sales amount, and the size was set as 10%. The account for keeping records of settlements with the principal is indicated in the settlement form (you can open it using the appropriate link). To automatically fill out accounts for settlements with the principal, it is necessary to fill out the register “Accounts for accounting for settlements with counterparties” (it opens in the directory of counterparties).

In the table of the goods receipt document, in the accounting account column, we indicate off-balance sheet account 004.1 (it is called “Goods accepted on commission”). In order for its value to be entered automatically in the “Receipt (act, invoice)”, you need to set up the information register in the item accounting account accordingly.

When the document is posted to the accounting register, only a debit entry will be made to this account for the total amount of the product received from the principal. Retail sales of any product (both your own and commission) are displayed in the “Report on retail sales"(in the sales section) - the type of operation in this case will be " Retail store».

In our example, the company operates under the simplified tax system, which means it does not pay VAT, but the principal pays it. So let us not be confused by the fact that one part of the product in one document (our own products) is sold without VAT, and the other - commission - with VAT.

Now, on the non-cash payments tab, enter non-cash payments (the payment type will be “ Payment card"). When the “Retail Sales Report” is posted, the corresponding transactions will be generated accounting.

More information about the off-balance sheet account USN.02 “Settlements with customers for goods of the principal”

It is needed to save data about what percentage accounts receivable at the time of its repayment must be attributed to the settlement with the principal. The amount displayed in the debit of this account should be calculated in proportion to the portion of the proceeds from the sale of consignment goods in the total daily revenue. In addition to the accounting register, we also make entries in special accumulation registers.

We generate a receipt document for the current account (the transaction type will be “Receipts from sales on payment cards and bank loans”) in the amount of 98 thousand rubles. If we enter a document manually, we enter the amount of the bank commission in the service amount field. After completing the document, we receive all the necessary transactions.

In addition to the accounting register, entries are made in special accumulation registers, including the “Book of Income and Expenses” register (in the first section), the required amounts are reflected as part of the income and expenses of the simplified tax system.

Ease of use in the program

“Accounting 8” automatically distributes incoming finances among various types of activities in accordance with the acquiring agreement. Plus, the size of the bank commission relates entirely to the expenses of the company in our example as direct costs incurred by the company in the process of trading, both retail and commission.

In the case where the commission agreement stipulates that payment for the bank’s services in terms of the principal’s revenue occurs at his expense, we will have to independently adjust the entries in the accounting register and in the “Income and Expenses Book” register (first section) to the required amount.

How to prepare a sales report to the consignor

For this purpose, the software provides a document of the same name (it is located in the purchases section) for the type of operation called “Sales Report”. It can be generated on the basis of “Receipt (act, invoice)” from the committent. In this case, the main data on the main tab will be entered on its own. Additionally, on the tab called “Main”, you need to enter:

• date of report generation;
• income account 90.01.1;
• the name of the service provided to the principal;
• object of analytical accounting by subconto (“Nomenclature groups”).

The table for bookmarking goods and services can also be filled out automatically. To do this, click the fill button and select one of its 3 methods:

1. “Fill in according to the contract” - the table will be filled with all goods received under the contract;
2. “Fill in sold under the contract” - the table will be filled with goods of the principal that have already been sold, but not yet shown in other reports;
3. “Fill in upon receipt” - we will be offered a list of documents according to which goods were received for commission.

For our company, taken as an example, it will be easier to fill out the table with goods sold under a contract concluded with the principal.

Important!

To make sure that the commission is withheld from the principal’s revenue immediately, on the calculations tab, check the “Withhold commission from the principal’s revenue” checkbox.

In order to account for it as part of income under the simplified tax system, it is necessary to reflect the receipt of this amount from the “final buyer”. Go to the bookmark Money and manually enter the following data:

• in the payment report type field, select “Payment”;
• how a buyer is indicated by any counterparty - let's take “Retail buyer”;
• in the fields of event date, amount, VAT and % VAT - enter the date of retail sale of the goods, the amount and VAT rate on the consignor's products sold.

After the “Report to the Principal”, all necessary accounting entries will also be created. In addition to the accounting register, the necessary entries will also be reflected in special accumulation registers, including the “Income and Expenses Accounting Book” register (first section). The corresponding commission fee will also be reflected in income under the simplified tax system.

Important!

The date of recognition of income is always the reporting date for the principal.

If there is no balance on account 57.03, this means that all settlements with the acquiring bank are fully completed. After transferring money to the principal, it is easy to verify that the commission agent has no debt to the principal. For this purpose, you can, in particular, create a balance sheet “Other settlements with various debtors and creditors” for account 76.09.

We continue to talk about support for acquiring operations in 1C: Accounting 8 edition 3.0*. In this article, read about the features of accounting for acquiring transactions with “simplified” companies, including when combining special tax regimes, as well as when trading their own and commission goods.

Recognition of income and expenses as “simplified” when paying with bank cards

We remind you that the peculiarity of payment by bank cards is that funds for completed transactions are received by the organization not from the buyer, but from the acquiring bank, and:

• the moment of actual receipt of funds into the organization's current account, as a rule, differs from the moment of payment by the buyer;
• In most cases, funds are not received in full, but minus the bank commission.

Organizations and individual entrepreneurs (IP) using the simplified taxation system (STS) must recognize in income the full cost of goods sold (work, services) paid for by the buyer, without reducing the amount of the bank commission. This point of view has been repeatedly expressed by regulatory authorities in letters and explanations. The fact is that the “simplified” ones, when determining the object of taxation, take into account income from sales and non-operating income (Article 346.15 of the Tax Code of the Russian Federation). And sales revenue is determined based on all receipts associated with payments for goods (work, services) sold or property rights(clauses 1, 2 of Article 249 of the Tax Code of the Russian Federation). As for the amount of the bank commission, it is the cost of paying for services credit organization. “Simplers” with the object of taxation “income minus expenses” can take into account the bank commission in expenses (clause 9, clause 1, article 346.16 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated May 14, 2012 No. 03-11-11/161, dated November 21, 2007 No. 03-11-04/2/280, Federal Tax Service of Russia for Moscow dated November 26, 2010 No. 16-15/124515@). Well, “simplified” people with the object “income” do not have the right to take into account any expenses, including expenses for bank commissions (clause 1 of Article 346.18 of the Tax Code of the Russian Federation).

Since, when applying the simplified tax system, income is taken into account “on payment” (cash method), the date of receipt of income from the sale of goods (work, services) paid for by bank card is recognized as the day the funds are received in the organization’s current account (clause 1 of Article 346.17 of the Tax Code of the Russian Federation , letters of the Ministry of Finance of Russia dated July 28, 2014 No. 03-11-06/2/36926, dated April 3, 2009 No. 03-11-06/2/58, Federal Tax Service of Russia for Moscow dated November 26, 2010 No. 16-15/124515 @).

This is exactly the approach implemented in 1C: Accounting 8: recording in the register entered when posting a document , and not at the moment of reflection of payment by payment card, as some users expect.

At the same time, another group of users (this especially applies to individual entrepreneurs who are not required to keep accounting) often neglects the procedure for recording transactions in the accounting system and registers exclusively bank and cash documents, believing that for tax accounting under the simplified tax system with the object “income” this is quite enough. But what can such “accounting” lead to for the user?

If you create a document in the program Receipt to the current account with the type of operation without reflecting the sale of goods (works, services) , for which this payment was received, then in account 57.03 a “red” is formed debit balance. In itself, this “red” balance is not dangerous if the user uses only a simplified taxation system, without combining it with the payment of a single tax on imputed income (UTII) or a patent. Indeed: in the report Book of accounting of income and expenses of the simplified tax system(hereinafter referred to as KUDiR) income from sales on payment cards is received, and in this case the user has only incorrectly organized accounting of business transactions without affecting the final result in tax accounting.

Problems begin if the simplified tax system is combined with activities, income from which is taken into account in a special way, for example:

• sale of goods and services of principals (principals);
• combination with payment of a single tax on imputed income (UTII);
• combination with the patent taxation system (PTS);
• payment of trade tax (under the simplified tax system “income”) and separate accounting of income for the purpose of reducing the tax paid under the simplified tax system by the amount of the trade fee.

In such cases, “redness” in account 57.03 is guaranteed to lead to incorrect reflection (or non-reflection) of income in KUDiR. In other words, in separate accounting the user experiences a collapse, and the consequences of this collapse are resolved with great difficulty.

Accounting for acquiring transactions when combining simplified taxation system and PSN

Let's look at the following example to consider the procedure for reflecting bank card payments from "simplified" companies when combined with the patent taxation system.

Example 1

Before starting work, the user must enable the necessary functionality of the 1C: Accounting 8 version 3.0 program, as well as configure the accounting policy and tax accounting parameters. The specified settings are accessed from the section Main->Settings via the corresponding hyperlinks.

On bookmarks:

• Bank and cash desk set the flag Payment cards;
• Trade-> flag Retail .

Starting from version 3.0.44.94, selecting a tax system, setting up tax accounting parameters and the list of provided reports is carried out in a separate form Setting up taxes and reports, accessed via hyperlink Taxes and reports.

In chapter Tax system using the switch, you must indicate the IP used by S.A. Shilov. basic taxation system - Simplified (income minus expenses), and also set the flag Patent(Fig. 1). A directory is intended for storing information in the accounting system about the types of activities in respect of which a patent is paid. Patents. The directory can also be accessed from the form Setting up taxes and reports In chapter Patents. In addition, information about patents can be indicated directly from the accounting system documents reflecting the sale of goods (works, services).

Rice. 1. Tax system

In the form of a directory element Patents the following information is indicated:

• working title of the patent;
• number and date of issue;
• validity period of the patent (in case of loss of the right to use the patent taxation system or termination of business activity, the actual validity period of the patent is indicated);
• the tax base(monetary value of potential annual income) and the amount of tax;
• KBK payment.

In collapsible groups:

• Payment- the amounts and terms of payment for the cost of the patent are indicated;
• Tax office- information about tax authority, in which the organization is registered as a PSN taxpayer.

To reflect retail sales through an automated point of sale, the program uses an accounting system document Retail sales report(chapter Sales) with the type of operation Retail store.

This document allows you to maintain separate accounting of income in accounting and tax accounting, received within the framework of the main taxation system (USN) and from activities with a special taxation procedure (transferred to the payment of a patent).

To generate financial results for the main type of activity and for activities with a special taxation procedure in “1C: Accounting 8”, separate sub-accounts have been opened for account 90.

Income from the retail sale of shoes should be accounted for under the credit of account 90.01.1 “Revenue from activities with the main taxation system.”

Income from activities transferred to pay for a patent (shoe repair) should be accounted for in the credit of account 90.01.2 “Revenue from certain types of activities with a special taxation procedure.”

Accounting for expenses should be kept in the debit of accounts 90.02 “Cost of sales”, 90.07 “Sales expenses”, 90.08 “Administrative expenses” for third-order accounts (Fig. 2):

• “1” - to account for expenses for the main type of activity (STS);
• “2” - to account for expenses for activities with a special taxation procedure.

Rice. 2. Accounts of income and expenses for activities with a special taxation procedure

To store a list of accounts that record transactions for activities with a special taxation procedure (for example, for activities subject to UTII or PSN), the information register is intended The register is accessed from the register Chart of Accounts via hyperlink More-> Accounts of income and expenses for activities with a special taxation procedure.

In order for the documents to account for income and expenses from sales of different types activities were entered automatically, it will be useful to adjust the register Item accounting accounts, which is available via the hyperlink of the same name from the directory Nomenclature, located in the section Directories.

Let's create a new document Retail sales report. In the header of the document we will indicate the cash register account, in correspondence with which retail revenue received in cash will be reflected. Field Stock is filled with the default value. If the organization has several warehouses, then only warehouses with the type Retail store And Warehouse.

If the organization conducts activities with a special taxation procedure (UTII, patent system or activities subject to payment of trade tax), the field appears in the document Income to NU, where you need to indicate the procedure for accounting for income from sales. Based on the conditions of Example 1, the user selects in the field Income at NU meaning:

• simplified tax system if this document reflects the sale of shoes;
• patent name (for example, Shoe repair), if services within the scope of activity are reflected on the patent. If necessary, you can add and select a new patent here ( Create a patent...).

On the bookmark Goods goods and services sold to a retail buyer per day are indicated: their product range, quantity, price and amount.

By default, all payments are considered cash. If payments were made with payment cards during the day, bank loans or gift certificates, then you need to fill out the bookmark Cashless payments(Fig. 3).

Rice. 3. Indication of the non-cash payment method in the “Retail Sales Report” document

After completing the document Retail sales report, where are the props Income at NU takes on the value Shoe repair,

Debit 62.R Credit 90.01.2 - for the amount of revenue from the sale of services under the patent (RUB 50,000.00); Debit 57.03 Credit 62.R - for the amount of payment by payment cards (RUB 10,000.00); Debit USN.03 - for the amount of revenue from sales of activities on a patent, paid by card (RUB 10,000.00); Debit 50.01 Credit 62.R - for the amount of cash payment received (RUB 40,000.00);

Please note, that if there are several payment options from customers, retail revenue is reflected in the intermediate account 62.R “Settlements with retail customers”, after which it is distributed according to payment methods.

Off-balance sheet account USN.03 “Settlements with customers for patent activities” is intended to store information about what part of the receivables, when repaid, should be attributed to income from patent activities.

In addition to the accounting register, entries are entered into special accumulation registers for tax accounting under the simplified tax system and for accounting for income under a patent. Thus, cash received for shoe repairs amounted to RUB 40,000.00. will be reflected in patent income in the register Income book (patent). We remind you that accounting for income when applying PSN is needed only for one purpose - to control the conditions for applying PSN (income from all types of business activities on a patent should not exceed 60 million rubles - sub-clause 1, clause 6, Article 346.45 of the Tax Code of the Russian Federation).

In the register Book of income and expenses (Section I) amount 40,000.00 rub. will be reflected in the columns for reference UTII income And Total income. Field UTII income is intended to reflect income from activities with a special taxation procedure for the purpose of maintaining separate accounting.

After completing the document Retail sales report, where are the props Income at NU takes on the value simplified tax system, The following accounting entries will be generated:

Debit 90.02 Credit 41.02 - for cost of goods sold (RUB 112,500); Debit 62.R Credit 90.01.1 - for the amount of proceeds from the sale of goods (RUB 150,000.00); Debit 57.03 Credit 62.R - for the amount of payment by payment cards (RUB 20,000.00); Debit 50.01 Credit 62.R - for the amount of cash payment received (RUB 130,000.00);

In addition to the accounting register, entries are made in special accumulation registers, including the following amounts:

• RUB 130,000.00 - in the register Income book and expenses (section I) as part of the income of the simplified tax system;
• RUB 112,500.00 - in the register Income book and expenses (section I) included in the expenses of the simplified tax system.

Let's create a document Receipt to the current account with the type of operation Proceeds from sales via payment cards and bank loans in the amount of RUB 29,400.00 . Amount of services you need to enter the bank commission amount (RUB 600.00).

After posting the document, the following entries are entered into the accounting register:

Debit 51 Credit 57.03 - for the amount of funds received from the acquiring bank (RUB 29,400.00); Debit 91.02 Credit 57.03 - for the amount of remuneration withheld by the acquiring bank (RUB 600.00); Credit USN.03 - to the amount of payment credited to the current account for activities on a patent (RUB 10,000.00).

In addition to the accounting register, entries are made in special accumulation registers, including the following amounts:

• RUB 10,000.00 - in the register Income book (patent) as part of patent income;
• RUB 20,000.00 - in the register Income book and expenses (section I) as part of the income of the simplified tax system;
• RUB 400.00 - in the register Income book and expenses (section I) included in the expenses of the simplified tax system.

As you can see, the 1C: Accounting 8 program, edition 3.0, automatically distributed among different types of activities not only the funds received under the acquiring agreement, but also the amount of the bank’s commission reflected as expenses under the simplified tax system.

Let's create a balance sheet for account 57.03. The absence of a balance indicates the complete completion of settlements with the acquiring bank.

Payment by payment card for own and commission goods

Now let’s look at how payments by bank cards are reflected in the “simplified” people who simultaneously trade their own goods and commission goods.

Example 2

• Bank and cash desk- set the flag Payment cards;
• Trade- set flags Retail trade, Sale of goods or services of principals (principals).

We will register the receipt of goods in the accounting system with a document Receipt (act, invoice)(chapter Purchases). For own goods, the transaction type is used Goods, and for goods accepted for commission - the type of transaction Goods, services, commission.

Let's take a closer look at the document for receipt of consignment goods. Receipt document with transaction type Goods, services, commission filled in by the user in accordance with the shipping documents (invoice) of the consignor.

The name of the agreement with the principal is selected by the user from the directory Treaties. In the form of a directory element for the type of contract, you need to select the value With a principal (principal) for sale. also in It will be useful for the contract card to fill in the details area Commission remuneration, so that in the document Report to the committent commission was calculated automatically. In our example Calculation method is installed as Percentage of the sale amount, A Size set to 10%.

The accounting account for settlements with the principal (for example, 76.09 “Other settlements with various debtors and creditors”) is indicated in the form Calculations, accessed via the hyperlink of the same name. In order for accounts to account for settlements with the principal to be filled in automatically, you must fill out the register Accounts for settlements with counterparties, accessed from the directory Counterparties.

In the tabular part of the receipt document in the column Account you need to indicate off-balance sheet account 004.1 “Goods accepted on commission”. In order for the document Receipt (act, invoice) meaning Accounts was filled in automatically, you need to use the information register setting Item accounting accounts.

After posting the document, an entry will be entered into the accounting register only as a debit to the specified account for the total amount of goods accepted from the principal.

Retail sales of goods (both own and consignment) are reflected in one document Retail sales report(chapter Sales) with the type of operation Retail store(Fig. 4).

Rice. 4. Reflection of retail sales of own and commission goods

Under the terms of Example 2, Romashka LLC applies the simplified tax system, and, accordingly, does not pay VAT, and the principal, on the contrary, is a VAT payer. Therefore, the user should not be embarrassed that in one document part of the product is sold without VAT (this own goods commission agent), and the other part (committent's goods) - with VAT.

On the bookmark Cashless payments indicate non-cash payments with the type of payment Payment card, just as described in Example 1.

After completing the document Retail sales report The following accounting entries will be generated:

Debit 90.02 Credit 41.02 - for cost of goods sold (RUB 25,000.00); Credit 004.01 - for the cost of consignment goods written off from the off-balance sheet account (RUB 22,000.00); Debit 62.R Credit 90.01.1 - for the amount of proceeds from the sale of goods (RUB 50,000.00); Debit 62.R Credit 76.09 - for the amount of the principal’s proceeds from the sale of consignment goods (RUB 50,000.00); Debit 57.03 Credit 62.R - for the amount of payment by payment cards (RUB 50,000.00); Debit USN.02 - for the amount of the principal's revenue paid by card (RUB 25,000.00); Debit 50.01 Credit 62.R - for the amount of cash payment received (RUB 50,000.00).

Off-balance sheet account USN.02 “Settlements with customers for goods of the principal” is intended to store information about what part of the receivables, when repaid, should be attributed to settlements with the principal. The amount reflected in the debit of this account (the share of payments on commission goods cards) is calculated in proportion to the share of revenue from the sale of commission goods in the total revenue for the day. In addition to the accounting register, entries are made in special accumulation registers, including the following amounts:

• RUB 25,000.00 - in the register Income book and expenses (section I) as part of the income of the simplified tax system;
• RUB 25,000.00 - in the register Income book and expenses (section I) included in the expenses of the simplified tax system.

Let's create a document Receipt to the current account with the type of operation Proceeds from sales via payment cards and bank loans in the amount of RUB 49,000.00 . If the document is entered manually, then in the field Amount of services you need to enter the bank commission amount (RUB 1,000.00). Postings after posting the document:

Debit 51 Credit 57.03 - for the amount of funds received from the acquiring bank (RUB 49,000.00); Debit 91.02 Credit 57.03 - for the amount of remuneration withheld by the acquiring bank (RUB 1,000.00); Credit USN.02 - for the amount credited to the current account and attributed to mutual settlements with the principal (RUB 25,000.00).

Book of income and expenses (Section I) The following amounts are reflected:

• RUB 25,000.00 - as part of the income of the simplified tax system;
• RUB 1,000.00 - included in the expenses of the simplified tax system.

As you can see, the program automatically distributed the received funds under the acquiring agreement among different types of activities. At the same time, the amount of the bank’s commission was fully charged to the expenses of Romashka LLC as direct costs incurred by the organization as part of retail and commission trade.

If the commission agreement stipulates that payment for the services of the acquiring bank in relation to the principal’s revenue is carried out at the expense of the principal, then the user must manually adjust the entries in the accounting register and in the register Book of income and expenses (Section I) for the specified amount.

A report to the consignor on sales in the program is prepared using the document Report to the committent(chapter Purchases) for the type of operation Sales report. A document can be created based on a document Receipt (act, invoice) from the committent, then the main details are on the tab Main will be filled in automatically. Additionally on the tab Main you need to specify:

• date of the report;
• name of the service provided to the principal (directory element Nomenclature);
• income account: 90.01.1;
• object of analytical accounting by subconto Nomenclature groups.

Completed bookmark Main document Report to the committent presented in Figure 5.

Rice. 5. Report to the committent, “Main” tab

Tabular part of the document on the tab Goods and services can be filled in automatically by clicking the button Fill and choosing one of three filling options:

• Fill in sold under contract- the tabular part of the document is filled in with goods of the principal that have been sold but have not yet been reflected in other reports;
• Fill in according to the agreement- the tabular part is filled in with all goods received under the contract;
• Fill out upon receipt- in this case, a list of receipt documents for which consignment goods were received will be offered.

In our example, it is most convenient to fill out the tabular part with goods sold under an agreement with the principal.

In order for the commission to be immediately deducted from the principal’s proceeds, on the tab Calculations flag needs to be set Withhold commission from the principal's revenue.

To account for commission remuneration as part of the simplified tax system’s income, it is necessary to reflect the fact of receiving this remuneration from “end customers”. A bookmark is used for this. Cash, where you need to manually enter the following information:

• in field Payment report type select an option Payment;
• indicate an abstract counterparty as a buyer, for example “Retail buyer”;
• in the fields Event date, Amount, % VAT And VAT indicate the date of retail sale, as well as the amount and VAT rate for goods sold committent.

Figure 6 shows the completed document bookmarks Report to the committent:Goods and services, Cash And Calculations. As a result of the document Report to the committent The following accounting entries are generated:

Debit 76.09 Credit 62.01 - for the amount of commission deducted from the principal’s revenue (RUB 5,000.00); Debit 62.01 Credit 90.01.1 - for the amount of revenue from accrued commission fees (RUB 5,000.00).

Rice. 6. Report to the committent

In addition to the accounting register, entries are made in special accumulation registers, including in the register Book of income and expenses (Section I) Commission income in the amount of RUB 5,000.00 is reflected in the income of the simplified tax system.

Please note that the date of recognition of income is the date of the report to the principal.

The absence of a balance on account 57.03 indicates the complete completion of settlements with the acquiring bank.

After transferring funds to the principal in the amount of RUB 45,000.00. it is possible to verify that the commission agent has no debt to the principal. To do this, it is necessary to generate, for example, a balance sheet for account 76.09 “Other settlements with various debtors and creditors.”

On how to reflect payment by payment cards (acquiring) in the program in “1C: Accounting 8” (rev. 3.0), including when combining taxation regimes,

A number of organizations and entrepreneurs have the right to apply the simplified taxation system when conducting economic activities. In this article we will talk about some key points of applying the simplified tax system and consider the main regulatory operations in 1C: Enterprise Accounting 8 edition 3.0 related to calculation and reporting single tax.

So, when using the simplified tax system, you should focus on the following key points:
Applicable object of taxation;
Terms of payment of advances;
Tax reporting deadlines.
The object of taxation under the simplified tax system is the total amount of “income” or the amount of “income minus expenses” for the period. Advance payments are calculated according to the following scheme: taxable object multiplied by the simplified tax system rate applied by the payer.
Based on the results of each quarter, advance payments of the simplified tax system are paid to the budget:
Based on the results of the 1st quarter until April 25;
Based on the results of the 2nd quarter until July 25;
Based on the results of the 3rd quarter until October 25.
The main tax at the end of the year should be paid in accordance with the general rule for submitting a simplified tax system report:
For legal entities until March 31, the year following the reporting year;
For individual entrepreneurs until April 30, the year following the reporting year.
The deadline is postponed to the next working day if the approved date falls on a weekend.

Calculation of advance payments in 1C

Let's look at an example in the table (data are given in rubles). The company operates on the simplified tax system at a rate of 15% of the “income minus expenses” object. Indicators calculated cumulative total:

To automatically calculate advances according to the simplified tax system in 1C: Accounting, use the operation Tax calculation simplified tax system . It is performed during the month-end closing procedure and generates the advance payment amount on the last day of each quarter.

The transactions generated by the operation look like this:

Financial results and advance payment according to the simplified tax system based on the results of the month’s close:

Calculations according to tax simplified tax system in 1C: Accounting 3.0 are reflected in account 68.12: on credit - accrued amounts, on debit - paid:

When filling out a single tax return, an accountant should pay attention to this nuance. Amount of advances according to lines 270-273 of section 2.2 of the declaration is not adjusted downwards by the amount of tax calculated in previous periods, therefore the amount of the actual advance payment payable quarterly will differ from the declaration figures and looks as follows:
In the 1st quarter – 9573;
In the 2nd – 15315 (24888 – 9573);
In the 3rd – 20166 (45054 – 24888);
At the end of the year – 12600 (57654 – 45054).
Next, the accountant is required to calculate minimum tax at 1% rate from income for the entire year (without deducting expenses) and compare the result with the amount of the calculated simplified tax system for the year. To do this, let's do the calculations:
879078.42 x 1% = 8791
(879078.42 -494714.64) x 15% = 57654
In our case, there is no need to make additional wiring. But the accountant should remember that, having received a loss based on the results of work for the year, the minimum tax at a rate of 1% on all types of income is paid regardless of the financial results.
If the amount of tax calculated at the rate of 15% is less than the rate of 1%, then you will need to pay the difference. In this case, the program, closing the period, will generate an entry in the accounting register in December for the missing tax amount:
Dt 99.01.1 Kt 68.12
The minimum tax indicator of the simplified tax system is reflected in the declaration according to section 1.2 line 120.

Formation of a declaration according to the simplified tax system in 1C

In order to fill out the declaration, go to the reports menu and find the section in the program 1C-Reporting . A list of reports created during the period will open. We create a new declaration using the button: Create, and select the current version of the report.

In the declaration form that opens, the data appears when you click the button Fill. Let's turn to the information in section 2.2 of line 280. Here is the amount of tax at the minimum simplified tax rate of 1%, but in our case it is not paid, because tax calculated according to general rules, more. The results of advance payments and annual tax calculated in the standard way are reflected in lines 270-273 of this section.

Section 2.2 also contains data on the organization’s income and expenses since the beginning of the year. The program takes information from the generated books of income and expenses according to the simplified tax system . You can find the book in the general section of the program menu Reports and onwards simplified tax system block :

In the same section of the program, all the necessary indicators that are involved in the formation of the declaration are clearly presented. If the accountant is confident in the calculations, then at the end of the page there is a button Pay from bank account , highlighted in bright yellow. Here is a link for quick access to the simplified taxation system declaration.

I would also like to draw attention to section 1.2 of the declaration, which reflects the amounts of advance and total tax that the taxpayer will actually pay to the budget. In the program, these amounts are recorded on account 68.12.

Today, accounting in almost every enterprise is automated. The 1C: Enterprise Accounting program is a comprehensive solution for recording business transactions and is suitable for enterprises with any taxation system.
There are often cases when an organization, together with the main taxation system, uses a taxation system in the form of a single tax on imputed income. In such cases, accountants have questions about how to divide income and expenses for each tax system in the 1C: Enterprise Accounting program.
This article discusses the features of accounting of a company using a simplified taxation system and UTII, using the example software product"1C: Enterprise Accounting, edition 2.0."
The division of income and expenses for each type of activity is necessary for the correct calculation of the amount of tax under the simplified taxation system. The amount of the single tax on imputed income does not depend on the amount of income and expenses.

Setting up accounting policies

1. Receipt of goods, i.e. the fact of receipt of goods is reflected in the corresponding document “Receipt of goods and services”;
2. Payment for goods to the supplier, i.e. the fact of payment for goods is reflected in the corresponding documents “Write-off from the current account” or “Cash receipt order”;
3. Sales of goods, i.e. the fact of shipment of goods to the buyer is reflected in the corresponding document “Sales of goods and services”.

Splitting expenses by type of activity

1. For activities with the main taxation system.
   Expenses with such a cost item will automatically be considered expenses for activities falling under the simplified tax system.
2. For certain types of activities with a special taxation procedure.
   Expenses with such a cost item will automatically be considered expenses for activities falling under UTII.
3. For different types of activities.
   Expenses with such a cost item cannot be attributed to a specific type of activity. The amount of such expenses at the end of the month is distributed among the types of activities through a routine operation.

Income and expenses related to the simplified tax system from the sale of goods

Income and expenses related to UTII from the sale of goods

Reflection of expenses associated with the provision of services by third parties

1. Software maintenance.
   These expenses relate to the simplified tax system.
2. Public utilities.
   These expenses relate to UTII.
3. Rent.
   These expenses cannot be attributed to a specific type of activity, and the amount of these expenses should be distributed between the types of activities at the end of each month.

Balance sheet before determining income
for each type of activity

Determination of profit for each type of activity

Organization: LLC "Alisa"

Write-off of indirect expenses (accounting)

1. Expenses for activities with the main taxation system (USN) amounted to 45,076.92 rubles. (debit balance of account 90.02.1 + debit balance of account 90.07.1);
2. Expenses for UTII activities amounted to 33,923.08 rubles. (debit balance of account 90.02.2 + debit balance of account 90.07.2);
3. Profit from activities with the main taxation system (USN) amounted to 34,923.08 rubles. (credit balance of account 99.01.1 = credit balance of account 90.01.1 – debit balance of account 90.02.1 – debit balance of account 90.07.1);
4. Profit on UTII amounted to 16,076.92 rubles. (credit balance of account 99.01.2 = credit balance of account 90.01.2 – debit balance of account 90.02.2 – debit balance of account 90.07.2).

Income and Expense Book

Analysis of the state of tax accounting according to the simplified tax system

Simplified tax system: recognition of income and expenses (1C Accounting 8.3, edition 3.0)

Today we will look at a topic that raises perhaps the largest number of questions from novice (and not only) accountants - the procedure for recognizing income and expenses under the simplified taxation system (STS) in the 1C: Accounting 8 program family.

We will consider examples in 1C: Accounting 8.3 (edition 3.0). But in the “two” everything works the same way.

A short excursion into theory

We are interested in filling out the book of income and expenses (KUDIR). In this wonderful book:

• Column 4 is the “Total Income” column
• column 5 is “Accepted income”
• column 6 is the column “Total expenses”
• column 7 is “Accepted expenses”

We are primarily interested in columns 5 and 7. They influence the amount of the single tax we pay.

There are two main modes in "simplified":

1. income (column 5)
2. income (column 5) minus expenses (column 7)

To calculate the single tax, in the first case we simply multiply the amount of income by 6%, and in the second, we multiply the difference between income and expenses by 15%.

That's all in a nutshell.

Correctly calculating income and expenses is the most difficult task. Already based on the presence of four columns “total income” and “accepted income”, “total expenses” and “accepted expenses”, it turns out that not all income and expenses can be taken to calculate the tax.

You need to be able to correctly determine the moment of recognition of income or expense. Under the simplified tax system for this in mandatory used cash method.

Under the cash method, the date of receipt of income is the day the funds are received in bank accounts or at the cash desk. And it doesn’t matter whether it’s an advance or payment. The money has arrived - income has been received, and therefore immediately falls into columns 4 and 5.

As you can see, with income everything is extremely simple. Any receipt of money (to the cash register or to the current account) falls into general and recognized income, on which tax must be paid.

With expenses, things are a little more complicated.

For recognition expenses for purchasing materials- it is necessary to reflect the fact of their receipt and payment.

For recognition expenses for payment of services provided to us- it is necessary to reflect the fact of their provision and payment.

For recognition expenses for purchasing goods for subsequent resale - you need to reflect the fact of their receipt, payment and sale.

For recognition labor costs- you need to reflect the fact of its accrual and payment.

When paying via expense reports- in addition to the above conditions, it is required to reflect the fact of issuing money to the accountable person.

As you can see, for many of the listed situations there are several conditions for recognizing expenses. And these conditions can be met in different orders. In this case, the moment of recognition of the expense will be considered last condition met.

Advance payment from buyer to bank

The buyer transferred money to our bank account as an advance payment (advance payment). According to our assumption (cash method), this amount will immediately fall into “Total Income” (column 4) and “Accounted Income” (column 5):

bank receipt -> column 4 + column 5

We issue a statement (receipt to the current account) for 2000 rubles from the buyer of Magic Hind LLC:

We post and open document transactions (DtKt button). We see that the payment amount was assigned to 62.02 - everything is correct, because this is an advance:

Immediately go to the second tab “Income and Expense Accounting Book”. It is here that payment amounts are posted (or not posted) in the KUDIR columns. We see that the 2000 rubles received immediately fell into columns 4 and 5:

Advance from the buyer at the checkout

With a cash register, everything is similar to a bank. The buyer paid money to the cash register as an advance payment (advance payment). According to our assumption (cash method), this amount will immediately fall into columns 4 and 5:

cash receipt -> column 4 + column 5

We issue a cash receipt order (cash receipt) from the buyer "Svergunenko M.F." for the amount of 3000 rubles:

We post the document and go to its postings (DtKt button). We see that the payment amount was assigned to 62.02 - everything is correct, because this is an advance:

We immediately go to the “Income and Expenses Accounting Book” tab and see that our entire amount falls into columns 4 and 5:

Payment to the supplier for services rendered

Let's move on to expenses. This is where things get more interesting. But not in the case of payment for services provided to us. We just need to enter the act of provision of services and its payment into the program, then the act itself (according to the cash method) will not make any marks in the KUDIR columns, but the bank statement will immediately post the amount of payment in columns 6 and 7:

certificate of provision of services -> will not do anything
payment by bank -> column 6 + column 7

We enter into the program a certificate of provision of services from the supplier Aeroflot in the amount of 2500:

We post the document and go to its postings (DtKt button). We see that expenses (26th invoice) were attributed to 60.01 - everything is correct:

We do not see the “Book of Income and Expenses Accounting” bookmark, which means that the indicated 2500 did not fall into any of the KUDIR columns. Go ahead.

The next day we submit a statement of payment for the services provided to us:

We carry out the statement and look at its postings. We see that the payment amount was applied to 60.01:

We immediately go to the “Income and Expenses Accounting Book” tab and see that the paid 2,500 finally fell into columns 6 and 7:

Advance payment to the supplier for the provision of services

What if we made an advance payment to the supplier for services provided (advance payment)? And only then they issued an act of provision of services. Schematically it will look like this:

payment by bank -> fill in column 6
act of provision of services -> fill out column 7

Let’s enter into the program a bank statement (our advance payment to the supplier) in the amount of 4500:

Let’s post the document and open its postings (DtKt button). We see that the amount fell on 60.02 - everything is correct, because this is an advance:

Let’s immediately go to the “Income and Expenses Accounting Book” tab and see that the advance amount is included only in column 6:

And it is right. According to the cash method, in column 7 (accepted expenses), we will be able to take this amount only after entering the certificate of provision of services. Let's do it.

We will add an act of service provision to the program the next day:

Let's go through the document and look at the postings:

Let’s immediately go to the “Income and Expenses Accounting Book” tab and see that the payment amount finally falls into the seventh column:

Payment to the supplier for materials

Important!

Further we will reason like this. We use the cash method. First there was the receipt of materials, then payment by bank. Obviously, it is the payment by bank (since there has already been a receipt) that will create entries in columns 6 and 7. Schematically it will be like this:

receipt of materials -> will not create anything
payment by bank for materials -> fill in column 6 and column 7

Let’s enter into the program the receipt of materials in the amount of 1000 rubles:

We see that the “Income and Expenses Accounting Book” tab does not appear next to the transactions. This means that the materials receipt document in this case did not create records for any of the KUDIR columns.

We will issue a statement of payment for materials the following day:

Let’s post the document and open its postings (DtKt button):

Let’s immediately go to the “Income and Expenses Accounting Book” tab and see that the document has filled out columns 6 and 7:

Advance payment to the supplier for the supply of materials

Important! First, let's correctly set up the procedure for recognizing expenses in the accounting policy -.

In this case, payment comes first, then materials arrive. According to the logic of the cash method, full recognition of expenses (column 7) will be possible only after both documents have been completed. Schematically it would be like this:

payment by bank for the supply of materials -> fill out column 6
receipt of materials -> fill in column 7

Let’s add into the program a statement about the prepayment for materials for 3,200 rubles:

Let’s post the document and open its postings (DtKt button):

Let’s immediately go to the “Income and Expenses Accounting Book” tab and see that the statement has so far filled out only column 6 (total expenses):

To fill out the seventh column, the receipt of materials document is missing. Let's format it:

We post the document and look at its postings (DtKt button):

We immediately go to the “Income and Expenses Accounting Book” tab and see that the document receipt of materials has filled in the missing column 7:

Payment to the supplier for goods

Important! First, let's correctly set up the procedure for recognizing expenses in the accounting policy -.

In general, the procedure for recognizing expenses for the purchase of goods for sale is similar to the situation with the receipt of materials - receipt and payment are also required here. But an additional (third) requirement is that expenses are recognized only as purchased goods are sold.

Schematically our scheme will be like this:

goods receipt -> fills nothing
payment for goods by bank -> fill out column 6
sales of paid goods -> fill out column 7

Let’s enter into the program the receipt of goods in the amount of 31,292 rubles:

Let’s post the document and open its postings (DtKt button):

We see that the “Income and Expense Accounting Book” tab is missing, which means the document did not record anything in the KUDIR columns.

Let's enter a statement of payment for goods to the supplier:

Let’s post the document and open its postings:

Let’s immediately go to the “Income and Expenses Accounting Book” tab and see that the payment amount is included in the total expenses (column 6). This amount will be included in the seventh column (expenses accepted) as the goods are sold.

Let's assume that all the goods are sold. Let's formalize its implementation:

Let’s post the document and open its postings (DtKt button):

Let’s immediately go to the “Income and Expenses Accounting Book” tab and see that the payment amount finally falls into the seventh column:

Advance payment to supplier for goods

Important! First, let's correctly set up the procedure for recognizing expenses in the accounting policy -.

Everything here is similar to paying the supplier for goods (previous point). Except that the payment amount will be included in the sixth column in the first document (bank statement). The scheme will be like this:

payment for goods by bank -> fill in column 6
goods receipt -> will not fill anything
sale of paid goods -> fill in column 7

Payment to the supplier through an advance report

Important! First, let's correctly set up the procedure for recognizing expenses in the accounting policy -.

If, in any of the situations described above, you replace payment by bank with payment through an accountable person, everything will work exactly the same.

But there is a nuance. The main condition for the expenses paid according to the advance report (in addition to those listed above) to be taken into account is the actual issuance of money to the accountable person (expense cash order).

Column 6 will be filled in with the RKO document.

Column 7 will be filled in when the next additional conditions: advance report + (act of service provision or receipt of materials or receipt of goods and its sale). Moreover, this column will be filled in with the document that is the latest in date.

Payment of wages

To fill out columns 6 and 7, you must have two documents at once: accrual and payment of wages.

Scheme 1:

payroll -> will not fill in anything
issuance of wages (RKO) -> fill in column 6 and column 7

Scheme 2:

issuance of wages before accrual (RKO) -> fill in column 6
payroll -> fill in column 7

We're great, that's all

By the way, for new lessons...

Sincerely, Vladimir Milkin(teacher and developer