To carry out business activities, the heads of organizations must maintain accounting and tax records. As a rule, these two types of accounting run in parallel with each other, but still have differences. Tax accounting is necessary to determine the tax base; on the basis of accounting, a balance sheet, profit and loss statement and other statements are drawn up. Accounting for some transactions also varies.
Instructions
Step 1
In order to reflect any business transaction, you first of all need to have primary documents, for example, an invoice, an act. To calculate income tax, draw up tax registers for which there is no unified form. Therefore, develop the form yourself, approve and write it down in the organization's accounting policy.
Step 2
In the registers, be sure to indicate such information as the name of the operation, date of compilation, meters. Below, indicate the name of the position of the person responsible for drawing up the document and sign. Draw up tax registers in paper or electronic form.
Step 3
If you want to keep accounting and tax accounting in parallel with each other, define the rules and principles for registering business transactions. Write it down in your accounting policy. At the same time, try to bring these two accounts as close as possible. For example, some organizations use two different depreciation methods, while benefiting from property tax. If you stop at the fact that both in accounting and tax accounting, depreciation will be calculated in a linear way, then property tax will increase, and the amount of depreciation will decrease.
Step 4
You can also use tax accounting, which is very different from accounting. Also write down the rules for its conduct in the accounting policy. In this case, record each business transaction twice - in tax accounting and in accounting. This method is very economical, but laborious, since you will have to keep tax registers and monitor the correctness of their compilation.
Step 5
As a rule, in practice, tax and accounting data differ when accounting for fixed assets. This is due to depreciation. There may also be an amount difference in the accounting of materials - in accounting they are accepted at one cost, and in tax accounting - at a different price.
