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Advance payments for income tax. Accounting info Formation of profit declaration in 1s 8.3

Income tax for payment to the budget is calculated on the basis of Chapter 25 of the Tax Code of the Russian Federation:

Income tax = Taxable income × Income tax rate.

Tax base for calculation income tax in 1C it is defined as the difference between income and expenses, which may differ from those adopted in accounting. In this case, differences arise between profit, and therefore the calculated income tax according to accounting and NU.

The differences that arise between accounting and tax profit (loss) can be of two types: permanent (PR) and temporary (VVR and NVR). The accounting records do not reflect the differences themselves, but the amount of tax calculated on these differences.

Accounting for income tax calculations is carried out using the following balance sheet accounts:

    • 09 “Deferred tax assets”;
    • 77 “Deferred tax liabilities”;
    • 68.04 “Income tax”;
      • 68.04.1 “Calculations with the budget”;
      • 68.04.2 “Calculation of income tax;
    • 99 "Profits and losses",
      • 99.02.1 “Conditional income tax expense”;
      • 99.02.2 “Conditional income for income tax”;
      • 99.02.3 “Permanent tax liability”;
      • 99.02.4 “Recalculation of deferred tax liabilities and assets”

Income tax in the program: 1C: Accounting 3.0

Let's select an organization in the 1C: Accounting 3.0 program and go to setting up accounting policies:

Check the box - PBU 18/0 is used 2, if there is none.

Let's go to the information register Income tax rate and set the values. It should be remembered that rates may differ for different regions of the Russian Federation.

Before viewing the relevant income tax reports, it is necessary to perform a regulatory operation - Closing the month. Then you can move on to reports.

For internal analysis there is a report - Analysis of the income tax situation, where you can always select the section you are interested in.

There is also a report Certificate of income tax calculation, in which it is convenient to analyze the obtained data.

A report intended for submission to the tax office - Income tax return. This report can be accessed through 1C-Reporting.

Income tax in the program: 1C:UPP 1.3

In the 1C:UPP 1.3 program there is a document - Income tax calculation

This document performs routine tax accounting operations to obtain information on income tax. The document is entered after all routine accounting and tax accounting operations have been completed. Each organization has its own separate document.

After which you can use the reports specified in the previous section (for the Accounting 3.0 configuration)

Income tax in the program: 1C: ERP. Enterprise Management 2.0

In the 1C program: ERP Enterprise management 2.0 for the formation of income tax there is a document - Regulatory operation. To generate income tax, you need to create the specified document with the type of operation -Calculation of income tax.

The Scheduled Operation document will generate the following transactions:

After which you can go to Regulated reporting and generate an income tax return for the desired organization.

Thank you!

Accounting is maintained in the 1C program. Income tax is calculated in subaccount 68.4.2, settlements with the budget are carried out in subaccount 68.4.1. Based on the results of the first quarter, a tax profit was received and the tax amount was: D68.4.2 K68.4.1 - 915 thousand rubles. Based on the results of the second quarter, a tax loss was received. After the month closing operation on June 30, 2015. on the debit of the subaccount 68.4.2. a debit balance of 915 thousand rubles was formed. - for the amount of tax calculated for the 1st quarter. Question: is it necessary to reverse the calculated income tax for the first quarter, leave the debit balance in subaccount 68.4.2, or should it be “closed” to account 99? And how will this affect the financial results?

Having analyzed the register you provided for account 68.4, the interconnection of indicators for this account in correspondence with accounts 09, 77, 99 with the figure you stated was 915,000 rubles. no accrued income tax was detected in the 1st quarter. The economic meaning of the accounting entry D 68.4.2 K 68.4.1 with this figure is not clear. This posting is made when tax accrual occurs in subaccount 68.4.2, and settlements with the budget - in subaccount 68.4.1. And in order to “collapse” the balances on sub-accounts with a certain frequency (for example, once a year, before the balance sheet is reformed), such a posting is made.

The calculation of income tax when applying PBU 18 is made not by one entry, but by a whole set of entries in account 68.4 in correspondence with accounts 09,77,99, as a result of which the balance in account 68.4 indicates the amount of tax (see the article below).

In your case, the accrued tax for the 1st quarter turns out to be 239,651.15 rubles, and not 915,000 rubles: (147,998.15 + 60,101.32)-(0-99.99)+(53,155.69-21 704).

In the second quarter, the program adjusted all turnover, and only the “artificial” figure of 915,000 rubles. left hanging.

Unfortunately, it is problematic to recommend anything in this case without knowledge of the situation and a complete analysis of the accounting database. In practice, if accounting in the 1C program is carried out correctly, in compliance with all regulations and without “abuse” of “manual operations”, income tax is calculated correctly. It is necessary to analyze all tax accounting from the beginning of the year and make appropriate changes so that the correspondence of account 68.4 with accounts 09,77,99 produces the correct result.

Rationale
(Information that will help you make the right decision is highlighted in color)

Oleg the Good, Head of the Department of Profit Taxation of Organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

How to reflect the accrual and payment of income tax in accounting

Debit 99 Credit
– income tax (advance payment) is charged for the tax (reporting) period.

This is established by the Instructions for the chart of accounts (accounts and).

For those who apply PBU 18/02

In the same reporting period in which the permanent differences arise, record the corresponding tax assets or liabilities. That is, those amounts by which the tax in accounting will be reduced or increased. To account for permanent tax liabilities and assets, open subaccounts of the same name for account 99.

The reason for the constant differences Postings
Income is taken into account only for tax purposes Permanent tax liabilities (PNO) Increase the tax amount
– a permanent tax liability is reflected
Expenses that are not recognized for tax purposes
Income is reflected only in accounting Permanent tax assets (PTA) Reduce tax amount Debit 68 subaccount “Calculations for income tax” Credit 99 subaccount “Permanent tax assets”
– a permanent tax asset is reflected
Expenses are recognized only for tax purposes

Determine the size of PNA and PNA using the formula:

Continuous tax liabilities and assets are not satisfied during the year. They can be written off from account 99 only as part of net profit or loss when reforming the balance sheet. At the same time, attribute them to account 84 “Retained earnings (uncovered loss).”

This procedure is provided for in paragraph 7 of PBU 18/02 and the Instructions for the chart of accounts (accounts, and)

How to determine temporary differences and reflect the corresponding tax assets and liabilities in accounting

A temporary difference arises if any income or expense is taken into account in accounting in one period, and when taxed in another. There are two types of temporary differences - deductible (DVR) and taxable (TVR).

Deductible Temporary Difference (DTD) occurs, for example, in the following situations:

  • when I consider depreciation in accounting and tax accounting differently. Alternatively, in tax accounting it is calculated linearly, and in accounting – using the reducing balance method;
  • if there is a loss carried forward, which will be taken into account for taxation before the expiration of 10 years;
  • if expenses are taken into account differently in the cost of production in accounting and taxation.

Taxable temporary difference (TDT) is formed, in particular, as a result of:

  • application of different methods of depreciation in accounting and tax accounting. For example, in tax accounting it is calculated linearly, and in accounting – using the reducing balance method;
  • when the cash method is used in tax accounting, and in accounting they reflect income and expenses based on time certainty.

In the same reporting period in which the temporary differences arose or were settled (in whole or in part), reflect the deferred tax assets or liabilities. That is, those amounts by which tax will be reduced or increased in accounting in subsequent reporting periods and which are not taken into account in the current one.

To account for deferred tax assets, use account 09, and for liabilities - account 77. In subsequent periods, as income and expenses converge in accounting and tax accounting, pay off deferred tax liabilities and assets.

Here's how to record the creation and settlement of deferred tax assets and liabilities:

Reason for temporary differences Type of tax assets and liabilities How does it affect income tax in accounting? Postings
Income that is not reflected in the accounting of the current reporting period Deferred tax assets (DTA) Reduce the amount of tax for future reporting periods. The current period tax is increased


– a deferred tax asset is reflected;


– the deferred tax asset is repaid (in whole or in part)
Expenses that are not recognized for taxation in the current reporting period
Income that is not taken into account for taxation in the current reporting period Deferred tax liabilities (DTL) Increase the tax amount for future reporting periods. The current period tax is reduced


– deferred tax liability is reflected;

Debit 77 Credit 68 subaccount “Calculations for income tax”
– the deferred tax liability is repaid (in whole or in part)
Expenses that are not reflected in the accounting of the current reporting period

Determine the size of SHE and IT using the formula:

This procedure is provided for in paragraphs 8–12, and PBU 18/02.

How to reflect a conditional income tax expense in accounting

Calculate the conditional consumption in accordance with paragraph 20 of PBU 18/02. That is, according to the formula:

Reflect the conditional income tax expense on the subaccount of the same name in account 99:


– a contingent income tax expense has been accrued for the reporting (tax) period.

An example of reflecting the accrual and payment of income tax in accounting. The organization applies PBU 18/02. Based on the results of the period, profit was determined in accounting and tax accounting

Based on the results of work for the first quarter, according to accounting data, Alpha LLC received a profit of 1,500,000 rubles. The organization pays income tax quarterly. The applicable income tax rate is 20 percent.

Turnovers for the first quarter in account 68 subaccount “Calculations for income tax” amounted to:

The amount of current income tax generated on account 68 subaccount “Calculations for income tax” was:
300,000 rub. + 16,000 rub. – (2000 rub. – 1000 rub.) + (8000 rub. – 2000 rub.) = 321,000 rub.

According to tax accounting data, the amount of income tax for the first quarter also amounted to 321,000 rubles.

The accountant reflected the payment of income tax with the following entries:


– 32,100 rub. – income tax for the first quarter was transferred to the federal budget;

Debit 68 subaccount “Calculations for income tax” Credit 51
– 288,900 rub. – the income tax for the first quarter was transferred to the regional budget.

How to reflect conditional income tax income in accounting

Even if the organization, according to accounting data, incurred a loss in the reporting (tax) period, record income tax on this amount. This is called deemed income for income taxes. This indicator is the product of the current income tax rate and the amount of loss reflected in accounting. That is, it should be calculated like this:

This procedure is provided for in paragraph 20 of PBU 18/02.

Reflect the conditional profit tax income in the subaccount of the same name in account 99:


– accrued conditional profit tax income for the reporting (tax) period.

In tax accounting, nothing is considered from the loss. So, if there are more expenses than income, there is no profit, then there is nothing to calculate the tax from. The basis for calculating income tax is zero. However, in future periods, the loss may reduce taxable profit (clause 8 of article 274, clause 1 of article 283 of the Tax Code of the Russian Federation).

The accounting rules do not provide for similar norms. Consequently, a deductible temporary difference arises. Therefore, after the conditional income for income tax is determined in accounting and it is possible to accurately determine the size of the income tax, reflect it in the accounting (clause 14 of PBU 18/02).

In the period in which the tax loss was determined, make an entry in accounting:

Debit 09 Credit 68 subaccount “Calculations for income tax”
– a deferred tax asset is reflected from the tax loss, which will be repaid in the following reporting (tax) periods.

As the loss is carried forward, repay the deferred tax asset:

Debit 68 subaccount “Calculations for income tax” Credit 09
– the deferred tax asset is written off from the settled loss.

This procedure follows from the provisions of paragraph 14 of PBU 18/02, the Tax Code of the Russian Federation, the Instructions for the chart of accounts and the letter of the Ministry of Finance of Russia dated July 14, 2003 No. 16-00-14/219.

An example of how conditional income tax income and a deferred tax asset are reflected in accounting. At the end of the tax period, the organization suffered a loss in both tax and accounting

At the end of 2014, Alpha LLC received a loss:

  • according to accounting data - 100,000 rubles;
  • according to tax records - 100,000 rubles.

At the end of the first quarter of 2015, Alpha’s profit was:

  • according to accounting data - 200,000 rubles;
  • according to tax records - 200,000 rubles.

At the end of the second quarter of 2015, Alpha’s profit was:

  • according to accounting data - 50,000 rubles;
  • according to tax records - 50,000 rubles.

The following entries were made in the organization's accounting records.

Debit 68 subaccount “Calculations for income tax” Credit 99 subaccount “Conditional income for income tax”
20,000 rub. (RUB 100,000 ? 20%) – the amount of conditional income has been accrued;

Debit 09 Credit 68 subaccount “Calculations for income tax”
20,000 rub. (RUB 100,000 ? 20%) – a deferred tax asset is reflected from the tax loss.

Debit 99 subaccount “Conditional income tax expense” Credit 68 subaccount “Calculations for income tax”
– 40,000 rub. (RUB 200,000 ? 20%) – a conditional income tax was accrued for the first quarter;

Debit 68 subaccount “Calculations for income tax” Credit 09
– 20,000 rub. (RUB 100,000 ? 20%) – the deferred tax asset is repaid from the loss.

Debit 99 subaccount “Conditional income tax expense (income)” Credit 68 subaccount “Calculations for income tax”
– 40,000 rub. – accrued income tax (conditional expense) for the first quarter was reversed;

Debit 68 subaccount “Calculations for income tax” Credit 09
– 20,000 rub. – the tax asset was restored from the loss reflected in the first quarter;

Debit 99 subaccount “Conditional income tax expense” Credit 68 subaccount “Calculations for income tax”
– 10,000 rub. (RUB 50,000 ? 20%) – a conditional profit tax has been accrued for the six months;

Debit 68 subaccount “Calculations for income tax” Credit 09
– 10,000 rub. (RUB 50,000 ? 20%) – the deferred tax asset is repaid from the transferred tax loss, which reduces the taxable profit for the half-year.

The amount of income tax reflected in the declaration for the first half of 2015 is 0 rubles. The balance of account 68 subaccount “Calculations for income tax” is equal to:
10,000 rub. – 10,000 rub. = 0 rub.

Current income tax is reflected correctly. The reporting period is closed correctly.

An example of how a conditional income tax expense is reflected in accounting when closing a reporting period. In the accounting of the organization, profit is determined, and in tax accounting, loss

Alpha LLC calculates income tax on a monthly basis based on actual profits. Income and expenses in tax accounting are determined using the cash method. The organization applies PBU 18/02. Alpha is engaged in the provision of information services and enjoys VAT exemption.

In January, Alpha sold services worth RUB 1,000,000.

The organization’s personnel were paid a salary in the amount of 600,000 rubles. The amount of contributions for compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases from accrued salaries amounted to 157,200 rubles.

As of January 31, sales proceeds have not been paid, staff salaries have not been issued, and mandatory insurance contributions have not been transferred to the budget.

On January 15, Alfa manager A.S. Kondratiev submitted an advance report on travel expenses in the amount of 1,200 rubles. On the same day, these expenses were fully reimbursed to him. Due to the excess of the standard daily allowance in tax accounting, travel expenses were reflected in the amount of 600 rubles.

In January, Alpha had no other operations. The following entries were made in the organization's accounting:

Debit 62 Credit 90-1
– 1,000,000 rub. – revenue from the sale of information services is reflected;

Debit 68 subaccount “Calculations for income tax” Credit 77
– 200,000 rub. (RUB 1,000,000 ? 20%) – a deferred tax liability is reflected from the difference between the revenue reflected in accounting and tax accounting;

Debit 26 Credit 70
– 600,000 rub. – wages accrued for January;

Debit 09 Credit 68 subaccount “Calculations for income tax”
– 120,000 rub. (RUB 600,000 ? 20%) – a deferred tax asset is reflected from the difference between the salary reflected in accounting and tax accounting;

Debit 26 Credit 69
– 157,200 rub. – compulsory insurance contributions have been accrued from wages for January;

Debit 09 Credit 68 subaccount “Calculations for income tax”
– 31,440 rub. (RUB 157,200 ? 20%) – a deferred tax asset is reflected from the difference between the amount of taxes (contributions) reflected in accounting and tax accounting;

Debit 26 Credit 71
– 1200 rub. – travel expenses written off;

Debit 99 subaccount “Fixed tax liabilities” Credit 68 subaccount “Calculations for income tax”
– 120 rub. ((1200 rub. – 600 rub.) ? 20%) – reflects a permanent tax liability for travel expenses reflected in accounting and tax accounting;

Debit 90-2 Credit 26
– 758,400 rub. (RUB 600,000 + RUB 157,200 + RUB 1,200) – the cost of services sold is written off;

Debit 90-9 Credit 99 subaccount “Profit (loss) before tax”
– 241,600 rub. (RUB 1,000,000 – RUB 758,400) – profit for January is reflected;

Debit 99 subaccount “Conditional income tax expense” Credit 68 subaccount “Calculations for income tax”
– 48,320 rub. (RUB 241,600 ? 20%) – the amount of conditional income tax expense has been accrued.

In January, Alpha’s tax accounting reflected a loss in the amount of 600 rubles. (paid travel expenses). Since this loss will affect the determination of the tax base in the following periods, an entry was made in accounting:

Debit 09 Credit 68 subaccount “Calculations for income tax”
– 120 rub. (600 rubles ? 20%) – a deferred tax asset is reflected from the tax loss.

The amount of income tax reflected in the declaration for January is zero. The balance of account 68 subaccount “Calculations for income tax” is equal to:
200,000 rub. – 120,000 rub. – 31,440 rub. – 120 rub. – 48,320 rub. – 120 rub. = 0.

The contingent income tax expense is reflected correctly. The reporting period is closed correctly.

Control check

To check whether you have correctly reflected income tax calculations in your accounting, use the formula:

If the result obtained coincides with the amount reflected on line 180 of sheet 02 of the income tax return, then you reflected the calculations in accounting correctly.

If the organization does not have permanent and temporary differences, then the profit tax in the declaration must be equal to the amount of the conditional expense for it in accounting (clause 21 of PBU 18/02).

The relationship between accounting and tax accounting indicators that influence the formation of balance sheet and taxable profit is presented in detail in the table.

How to reflect the payment of income tax in accounting

Reflect the payment of income tax to the budget by posting:

Debit 68 subaccount “Calculations for income tax” Credit 51
– income tax (advance payment) for the tax (reporting) period is transferred to the federal (regional) budget.

How to take into account the specifics of making advance payments for income tax

Advance payments for income tax are transferred in one of the following ways:

  • monthly based on the profit received in the previous quarter;

For those who do not apply PBU 18/02

Types of income Postings
Debit Credit Purpose
Income from transactions with securities 91-2 66 (67) Interest accrued on securities (loans)
66 (67) 68 subaccount “Calculations for income tax” Withholding tax on income from interest on securities (loans)
Payment of dividends 84 75-2 Dividends accrued
75-2 68 subaccount “Calculations for income tax” Income tax withheld when paying dividends
Income from the use of intellectual property 20 76 Royalties accrued
76 68 subaccount “Calculations for income tax” Tax withheld from payments for the use of intellectual property objects
Income received by a foreign organization from the sale of property 08 76 The debt to the seller for the purchased fixed asset is reflected
76 68 subaccount “Calculations for income tax” Tax withheld from the income of a foreign organization from the sale of property
Other income (for example, income paid to a foreign organization for the rental of its property) 20 (26,44) 76 Rent accrued
76 68 subaccount “Calculations for income tax” Withholding tax on income from rent

This procedure is provided for in the Instructions for the chart of accounts (accounts.

Despite the fact that account 78 is not provided for in the Chart of Accounts, it is convenient to use for synthetic accounting of settlements between participants of the consolidated group of taxpayers. This is exactly what is recommended to do in the letter of the Ministry of Finance of Russia dated March 16, 2012 No. 07-02-06/56. After all, formal obligations to the budget can only be determined by the responsible participant in the entire group of groups.

At the same time, each participant’s own tax is not yet an obligation to the budget. Only after all participants' tax information has been collected can the total amount be determined.

What participants reflect on account 78 is listed in the table:

Differences between own tax and the amount due from any participant

Differences from each participant’s own tax base and those amounts that are redistributed according to the CTG agreement are attributed to account 99 “Profits and losses”. This indicator will affect the participant’s net profit.

By the way, such differences can arise if the tax in the group is redistributed based on the share per participant. That is, when the total tax amount for the group is first determined. Next, the tax is redistributed to the responsible participant in the share determined for each participant by agreement. In this case, the tax amount of a particular participant does not matter. The tax can also be redistributed according to another principle written in the CTG agreement.

In the accounting records of each group member, calculations related to the payment of income tax are reflected in the following entries:

Debit 78 Credit 51
– money was transferred to the responsible participant to pay income tax (for all group members except the responsible one);

Debit 99 Credit 78
– the difference between the current income tax and that due from the participant is written off if the specified difference is negative;

Debit 78 Credit 99
– the difference between the current income tax and the one due from the participant is written off if the specified difference is positive.

An example of how a participant in a consolidated group of taxpayers reflects their own income tax in accounting

Alpha LLC is a member of a consolidated group of taxpayers.

Based on the results of work for the first quarter, the following indicators necessary for calculating income tax were determined in Alpha’s accounting:

The amount of current income tax generated on account 78 was:
1,000,000 rub. + 60,000 rub. – (20,000 rub. – 10,000 rub.) + (80,000 rub. – 20,000 rub.) = 1,100,000 rub.

According to the CTG agreement, the responsible participant determined Alpha’s share in the total tax:
1,000,000 rub.

The positive difference between the current income tax and the part of the consolidated group tax attributable to Alpha is RUB 100,000. (RUB 1,100,000 – RUB 1,000,000).

The accountant reflected the write-off of the difference between Alpha's own income tax and the amount to be redistributed to the consolidated tax group by posting:

Debit 78 Credit 99
– 100,000 rub. – the difference between the current income tax and the amount of funds to be transferred is written off.

In the Financial Results Report for the first quarter, Alpha’s accountant indicated:

  • on line 2410 “Current income tax” – RUB 1,100,000. (in parentheses);
  • on line 2465 “Redistribution of income tax within a consolidated group of taxpayers” - 100,000 rubles. (without parentheses).

An example of how a responsible participant reflects income tax in accounting - its own and the total for a consolidated group of taxpayers

LLC “Production Firm “Master”” is a responsible participant in the consolidated group of taxpayers. The remaining members of the group are:

  • Alpha LLC;
  • LLC "Trading company "Hermes"".

Based on the results of work for the first quarter, the following indicators were determined in the Master’s accounting, necessary for calculating its own income tax:

To determine the tax payment obligations for each group member, the “Masters” accountant opened corresponding subaccounts for account 78. The “Master” accountant reflects the current income tax from his own tax base in his subaccount “Settlements with the “Master””.

The amount of your own current income tax generated on account 78 subaccount “Settlements with the Master” is:
RUB 1,300,000 + 50,000 rub. – (30,000 rub. – 15,000 rub.) + (95,000 rub. – 40,000 rub.) = 1,390,000 rub.

Based on the results of the work of the consolidated group for the first quarter, the profit tax calculated on the total profit for the group as a whole amounted to RUB 4,200,000. The tax amount, determined based on the profit of each participant, was:

  • for Alpha – 1,000,000 rubles;
  • for “Hermes” – 1,700,000 rubles;
  • for “Master” – 1,500,000 rubles.

The accrual and distribution of these obligations in the Master's accounting are reflected in the following entries:

Debit 78 Credit 68 subaccount “Calculations for income tax”
– 4,200,000 rub. – income tax was accrued for the consolidated group of taxpayers;

Debit 78 subaccount “Settlements with Alpha” Credit 78
– 1,000,000 rub. – reflects the amount of money to pay tax payable by Alfa;

Debit 78 subaccount “Settlements with Hermes” Credit 78
– 1,700,000 rub. – reflects the amount of money to pay tax payable by Hermes;

Debit 78 subaccount “Settlements with “Master”” Credit 78
– 1,500,000 rub. – reflects the amount of money to pay tax payable by the “Master”.

Since the amount of the current income tax of “Master” (1,390,000 rubles) is less than the amount of funds payable under the consolidated calculation (1,500,000 rubles), a difference has arisen that reduces the net profit of “Master”.

Debit 99 Credit 78 subaccount “Settlements with the Master”
– 110,000 rub. (RUB 1,500,000 – RUB 1,390,000) – the difference between the current income tax and the amount of funds allocated to pay the tax from the Master’s funds is written off.

In the Financial Results Report for the first quarter, Master’s accountant indicated:

  • on line 2410 “Current income tax” – RUB 1,390,000. (in parentheses);
  • on line 2465 “Redistribution of income tax within the consolidated group of taxpayers” - 110,000 rubles. (in parentheses).

The total income tax for the consolidated group of taxpayers is not reflected in the Financial Results Report of Master.

Accounting statements

The amounts of accrued income tax must be reflected in the financial statements. For more information, see

Income tax in 1C is calculated based on the results of the month after the launch of a routine operation, which, in turn, can be launched by executing the “Month Closing” command. Checking the correctness of the calculation income tax in 1C(configuration 8) is performed using a special report “Analysis of the state of tax accounting”.

How to calculate tax in 1C

Accounting for profit calculations is carried out in accordance with the current Accounting Regulations PBU 18/02, approved by Order of the Ministry of Finance dated November 19, 2002 No. 114n. The tax itself is calculated based on the norms specified in Chapter 25 of the Tax Code.

For calculation income tax in 1C The tax base is determined as the difference between income and expenses, which in tax accounting may differ from those accepted in accounting. Based on the principles specified in PBU 18/02, when calculating tax, one should take into account the differences between the amount of income tax determined according to accounting data and the amount determined according to tax accounting.

These differences - permanent (PR) and temporary (TP) - arise due to differences in the procedure for accounting for the taxpayer's obligations and his assets according to regulations adopted for tax and accounting. In this case, PR entails the formation of a permanent tax liability and a permanent tax asset (account 99.02.3), and VR - deferred tax liabilities (account 77) or deferred tax assets (account 09).

In program 1C:8, to ensure compliance with the requirements of PBU 18/02, auxiliary accounting of PR and VR is maintained when assessing the value of liabilities and assets for the purpose of calculating income tax.

Since 2002, after the implementation of PBU 18/02, the concept of income tax for accounting purposes was excluded from circulation; instead, the term Conditional Income (UD) or Expense (UR) was introduced. The accounting records do not reflect the PR and VR themselves, but the amount of tax that is calculated from these discrepancies.

So, for example:

UD = Profit according to accounting * Tax rate.

If the differences are taken into account in accordance with the norms of PBU 18/02 and turnover according to Kt. 68.04.2 (Calculation of income tax) is greater than the turnover on Dt, then their difference will correspond to the value of the current tax displayed in the income tax return. But the opposite situation cannot exist, because the value of the current loss in tax accounting will always be equal to 0. Equality of turnover for a tax loss can be achieved by making the following entry:

Dt 09 Kt 68.04.2.

In this case, the following equality must be satisfied on all balance sheet accounts:

BU = NU + PR + VR

where BU is the value of liabilities and assets in accounting;

NU - the value of liabilities and assets in tax accounting.

How to check tax calculations in 1C

Due to the fact that since 2014 in the tax return it is required to round values ​​to the nearest ruble, in the 1C program the resulting pennies are removed using the following entries:

Dt (Kt) 68.04.2 Kt (Dt) 99.09.

Therefore, to check the correctness of the tax calculation, it is not enough just to look at the balance on account 68.04.2 - because now it always closes at the end of the month. Now you should analyze the results of such rounding - i.e. turnover on accounts 68.04.2 (99.09).

There are also other automated ways to check the correctness of tax calculations. The simplest thing is to compare the amount of profit according to the declaration with the amount of profit in the financial results report - they should not be identical.

In addition, for verification in 1C there is a special service - express verification of accounting. Using this service, you can view a detailed report of detected errors and familiarize yourself with the proposed recommendations.

The main and most effective way to check is to use the special report “Analysis of the state of income tax regulations.” The check should begin by going to the first block “Tax”. When making transitions through blocks, you need to pay attention to whether the equality BU = NU + PR + VR is satisfied. If the equality fails, the block will be highlighted with a red stroke, and if the equality is true, the block will be highlighted with a green stroke.

Typically, errors are made when primary documents are entered incorrectly or when errors are made when making manual entries. The accountant will be able to find the error by moving through the subordinate blocks, highlighted in red, to the very source of the error.

Results

Using the 1C program, it is quite easy to both calculate income tax and check it using the prompts. The principle of operation of the program when calculating income tax is based on fulfilling the requirements of PBU 18/02.

Step 1. Program settings

Correct preparation of the income tax return in 1C 8.3 Accounting begins with the settings of accounting policies and cost items.

Step 1.1

Open section Main – Settings – Accounting policies:

On the Income tax tab, indicate:

  • Does the organization keep records according to PBU 18/02 (check the box);
  • Method of calculating depreciation in tax accounting;
  • Repayment method;
  • Methods for determining direct costs;
  • Nomenclature groups of goods and services that are produced in-house:

How to set up the accounting policy parameters for income tax in 1C 8.3 in accordance with the accounting policy of the organization, see our video:

Step 1.2

Open section Directories – Income and expenses – Cost items:

For each accounting item, set the corresponding type of expense in tax accounting. Separately indicate normalized expenses and expenses not taken into account for tax purposes:

Step 1.3

Open section Directories – Income and expenses – Other income and expenses:

For each accounting item, set the appropriate type of other income and expenses item in the NU. If the income or expense is not accepted for tax accounting, then uncheck the box Accepted for tax accounting:

How direct expenses for accounting and tax accounting during production, provision of services or performance of work should be reflected in 1C 8.3, see the following video:

Step 2. Create and fill out the form

Before creating a declaration in 1C 8.3, make sure that the reporting period is closed. That is, in 1C 8.3, regulatory operations to close the month were carried out and income tax was calculated:

The tax return in 1C 8.3 is generated according to tax registers, which are filled out on the basis of completed primary documents. To create a declaration, open the section Reports – 1C Reporting – Regulated reports:

By button Create in the Tax reporting folder, select Income tax return:

Determine for which organization the report is being generated and for what period:

By default, the declaration form displays all sheets and attachments approved by order of the Federal Tax Service of Russia. The 1C 8.3 program provides the ability to hide (disable) unused applications and print only what is necessary. To configure the list, click the button More and select Settings. On the bookmark Partition properties Check the boxes next to the sections you want to show and print:

To fill out the declaration, click the button Fill in. Sections of the form contain yellow and green cells. Green – calculated and filled in automatically. Yellow – filled in manually and can be edited.

Step 3. Checking the declaration

The declaration in 1C 8.3 must be verified based on data from tax registers: section Reports – Income tax – Tax accounting registers:

Front page

The 1C 8.3 program will automatically fill in the title page data according to the Organization directory data. But when submitting the declaration, you need to make sure that they are correct. Check and edit manually if necessary:

  • Report correction number. During initial submission, its value = 0;
  • Tax period code;
  • Code by location. A list of codes with decryption opens by double clicking the mouse;
  • Code of the tax authority at the location of the taxpayer. If the report is submitted for a separate division, then it is necessary to indicate the tax authority with which this division is registered:

Appendix No. 1 to sheet 02

Appendix No. 1 to sheet 02 collects:

  • Revenue from sales of own products (line 010). Revenue (turnover 90.01.1 in NU) is calculated according to item groups specified in the accounting policy settings on the Income Tax tab.
  • Revenue from the sale of goods for resale (line 020). Revenue (turnover 90.01.1 in NU) is calculated for the remaining product groups that are not included in the above list:

  • Non-operating income (line 100). Income is calculated as turnover according to Kt 91.01 in NU:

An example of filling out Appendix No. 1 to sheet 02:

Appendix No. 2 to sheet 02

Appendix No. 2 to sheet 02 collects:

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

An example of filling out Appendix No. 2 to sheet 02:

  • Indirect expenses are reflected on line 040 and calculated: Turnover Dt 90.07.1 Kt 44.01 + Dt 90.08.1 Kt 20.1 (25, 26, 44.02) + Dt 91.2 under the item NU “Other indirect expenses”;
  • Non-operating expenses are collected on line 200. They are calculated as turnover Dt. 91.2 for NU articles adopted for taxation purposes:

Filling line 200:

Including:

  • Line 201 reflects the turnover of Dt 91.2 under article NU Interest receivable (paid);
  • Line 204 reflects the turnover of Dt 91.2 under item NU Liquidation of fixed assets.

Appendix No. 3 to sheet 02 reflects the result of the transaction from the sale of depreciable property. Calculated as turnover according to Dt 91.2 and Kt 91.1 under article NU Sales of fixed assets:

Sheet 02

Sheet 02 of the DNP collects general information on the declaration (income, expenses), calculates the tax base and the amount of income tax. The procedure for calculating the lines is described in the declaration itself on sheet 02:

Amount of tax to be paid to the budget:

  • Line 040 indicates the amount of tax for additional payment to the federal budget. The amount is transferred from line 270 of Sheet 02;
  • Line 070 indicates the amount of tax for additional payment to the budget of the constituent entity of the Russian Federation. The amount is transferred from line 271 of Sheet 02:

Amount of monthly advance tax payments:

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

After completing the return, record the report and run the built-in benchmark ratio check. To do this, click the button Examination. Errors that occur during verification can be:

  • Conditional, that is, requiring explanation;
  • Unconditional, that is, requiring correction.

Step 4. Print and send to the Federal Tax Service

To obtain a printed declaration form, click the button Seal.

It is possible to send a file to the Federal Tax Service if the 1C-Reporting service is configured in the 1C 8.3 program. Click the button to send Send. The 1C 8.3 program will generate an electronic message, sign it with an electronic signature and send it to the tax authority. Upon successful submission, the declaration will have the status Delivered.

If 1C reporting is not connected to 1C 8.3, then to submit the declaration electronically, upload the file using the button Unload:

Step 5. Payment order for tax payment

To generate a payment order to pay tax in 1C 8.3, open the section Bank and cash desk – Bank – Payment orders:

A payment document can be created and filled out manually using the button Create or use the built-in service to automatically generate payment orders for taxes. To do this, click the button Pay – Accrued taxes:

The income tax return, its completion and verification is one of the most common questions in every reporting campaign. I constantly come across the fact that many accountants working in the 1C: Enterprise Accounting 8 program fill it out manually without trying to figure out where certain data in the declaration comes from when automatically filled out. Most often, I hear from first-time users of the program that the program fills everything out incorrectly, it’s unclear what information it gets from, and it doesn’t know where it comes from. I always advise you not to argue with the program, but to try to understand it, and then it will become your great assistant in your work, and not an enemy with whom you constantly fight.
In my short article, I will tell you about the main indicators in the income statement, where they come from and how to compare them with SALT. We will prepare a profit declaration for the 1st quarter of 2017.
So, the first thing that needs to be done before filling out a profit declaration is to carry out all the regulatory operations to close the period. Those. close January, February and March.
After this, you can create a declaration. In the Reports section, open the list of regulated reports and create a new income tax return:

We fill out the created declaration automatically using the button Fill in.

Let's look at line 010 - income from sales. In SALT, this amount should be equal to the turnover on the credit of account 90.01. Let's open OSV and see if this data matches. And many users, having created a turnover in the program, get this beauty:

This is where the first misunderstanding and assertion that the program is working incorrectly arises. And I remind you that the income tax return is TAX and therefore is filled out according to TAX accounting data. In the 1C: Accounting 8 program, tax accounting is carried out parallel to accounting on the same accounting accounts. Only by default we do not see this data in the balance sheet. We turn on tax accounting (you can read how to set up SALT) and for some accounts we already see two lines of accounting and tax accounting, the amounts in which, by the way, are different:

And as we see, the declaration on line 010 reflects tax accounting data on account 90.01.
Great. Let's return to the declaration. Line 020:

It is filled out according to tax accounting data in account 91.01:

Line 030 of the declaration is the amount for accounts 90.02, 90.07 and 90.08. In order to find the sum of several cells of the balance sheet, select them while holding down the Ctrl key and then in the upper right corner of the SALT you will see the sum of the selected data:

It is this result that ended up in our declaration in line 030:

Well, line 040 is the data on account 91.02:

Here, revenue is broken down depending on what product groups we have specified in the accounting policy () to account for income from the sale of goods (works and services) of our own production and whether there are operations to provide production services. In our case, in this register the product group Production is indicated and production services are provided under the product group Cutting of materials. Let's create SALT for account 90.01:

Well, the last application that I want to draw your attention to is Appendix 2 to Sheet 02. In my example it looks like this:

I highlighted lines 010 and 040 because most often errors occur here. When distributing costs into direct and indirect. I have been repeatedly contacted by accountants whose direct expenses column was completely empty and all expenses turned out to be indirect. Although we know that if we have a manufacturing enterprise, this should not be the case. Let's see what the balance sheet looks like in the light of this application:

Here they are, the two main accounts for which accounting and tax accounting “scattered.” The solution to the problem in this case is also hidden in the accounting policy settings. Those. When filling it out, we either did not create or formed the list of direct expenses incorrectly.

It is necessary to return to the accounting policy settings and then repeat the routine operations to close the period.
That's all I wanted to tell you today. We considered only the main indicators of the declaration, which traditionally cause difficulties for users. I hope the article was useful to you. And for those who prefer to listen and watch – our little video lesson:

Victoria Budanova was with you. Follow our new publications on social networks and on the website.