The book of accounting of income and expenses is maintained by all companies, individual entrepreneurs, who report to the tax service using a simplified system. The form of the document was approved by order of the Ministry of Finance No. 154n, and is unified. The same department has developed a guide for filling out the book.
It is necessary
- - form of the book of accounting of income and expenses;
- - documents of a company, an individual entrepreneur;
- - Tax Code of the Russian Federation;
- - financial statements;
- - the order of filling out the book.
Instructions
Step 1
On the title page, indicate the name of the company, personal data of the person registered as an individual entrepreneur. Write the TIN, KPP of the organization or only the TIN for individual entrepreneurs. Enter the name of the object of taxation. In accordance with article 346.14 of the Tax Code of the Russian Federation, it can be income or income reduced by the amount of expenses. Depending on the object, the tax rate varies from 6 to 15%.
Step 2
Write the address of the location of the company or the address of registration of a person registered as an individual entrepreneur. Indicate the number of the current account, the details of the bank in which it is opened. Enter additional invoices (if any).
Step 3
On the second and third pages of the book of accounting for income and expenses, enter expenses, income that the company received during the tax period. Enter the date, number of the primary document (incoming, outgoing cash orders, payment order). Specify the content of the operation. For example, a payment has been received for an item from a customer or an advance payment has been received. In columns 4, 5, include only those amounts that are taxed. To do this, be guided by Articles 346.16, 346.17 of the Tax Code of the Russian Federation. When returning an overpaid amount by the buyer, enter it in the income column with a "-" sign. This is written in the instructions for filling.
Step 4
Fill in the second section of the book accounting, guided by the procedure for filling out the document. Enter the amount of the purchase of the fixed asset before switching to the simplified system as follows. It is not recommended to write off its full cost. In the first tax period after the purchase, write off 50%, in the second - 30%, in the third - 20%. When purchasing a fixed asset during the period when the company paid taxes under the simplified tax system, it is allowed to write off only those amounts that were actually paid for the fixed asset.
Step 5
In the third section, calculate the amount of the loss that reduces the tax base. Please note that you have the right to include the loss for previous periods in this period, and the loss for the current quarter can be carried over to the next.
