When making a profit, according to the existing legislation, entrepreneurs must pay tax. However, in order not to be at a loss and an expense for calculating the tax, expenses are also taken into account, for example, on transport, which are deducted from the amount of profit, thereby reducing the amount of tax.
Instructions
Step 1
According to the Tax Code of the Russian Federation, organizations can themselves determine how they should take into account the costs associated with the delivery of goods. Moreover, specifically for transportation costs, three ways of writing them off were developed. The first is to recognize such costs as indirect and write them off in one go. The second is to recognize expenses as direct, which means to include delivery in the cost of goods (paragraph 3 of article 320 of the Tax Code of the Russian Federation). The third option is also to be recognized as direct, but not to include the transport service in the cost of the goods and write it off in proportion to the cost of the goods themselves.
Step 2
But the amount of direct costs, which refers to the balances of unsold goods, should be determined based on the average percentage, taking into account the carry-over at the beginning of another reporting period. The order of this procedure is simple. To begin with, the ratio of the amount of direct costs attributable to the balance of unsold goods at the beginning of the month with the amount spent in the current reporting period is determined.
Step 3
At the same time, the cost of acquiring goods sold and the cost of acquiring the remainder of the unsold goods at the end of the reporting period are calculated.
Step 4
Next, you need to calculate the average percentage as the ratio of the amount of direct costs to the cost of goods.
Step 5
Then you need to determine the amount of direct costs related to the balance of unsold goods, as the product of the average interest and the value of the balance of goods at the end of the month.
