Every organization that sells goods must carry out accounting and tax accounting. This is necessary not only for reporting to inspections, but also for the financial result of economic activity.
Instructions
Step 1
First of all, choose the method of accounting for the products sold: at sales prices or at purchase prices. But remember that in tax accounting, goods are reflected only using the second method. Fix the chosen method in the accounting policy of the organization.
Step 2
Accounting and tax accounting depends on the chosen taxation system. You can apply UTII (single tax on imputed income), STS (simplified taxation system), OSN (general taxation system).
Step 3
If you work on the UTII system, every quarter submit a declaration in the form of KND 1152016 to the tax office, a report on the FSS and the Pension Fund of the Russian Federation. At the end of the reporting year, reconcile with the pension fund for payments and accruals. Under this taxation system, it is mandatory to keep records of taxes and fees, observe cash discipline and provide statistical data to the appropriate authorities.
Step 4
If you decide to use the simplified tax system, choose one of the methods for calculating the tax base: income or income reduced by the amount of expenses. In addition to this tax, pay insurance premiums to the Social Insurance Fund and the Pension Fund of the Russian Federation on a quarterly basis. Submit a declaration in the form of KND 1152017 to the tax office every quarter.
Step 5
With a general taxation system, keep records of all transactions, register them in the 1C program. Submit a declaration of income tax, VAT, property. Report to the FSS, FIU.
Step 6
Be sure to keep a book of expenses and income. If you apply VAT, compile a sales and purchases ledger monthly. At the end of the period, number and staple the magazines.
Step 7
Accounting for the goods should be carried out on account 90. When selling, write off it from account 41. To take into account the trade margin, use account 42. All transactions should be documented, that is, using invoices, consignment notes and other supporting documents.
