Depreciation on fixed assets should be charged according to the rules established in PBU 6/01, and on intangible assets in accordance with PBU 14/2000. Despite the fact that individual entrepreneurs are not obliged to write off the value in the transition to a simplified taxation system, they should reflect its methods in their accounting policies in order to account for assets.
Instructions
Step 1
It is worth immediately separating the concept of depreciation for tax purposes and for accounting purposes. If in the DOS the depreciation amounts are taken into account to obtain professional deductions, then in the simplified tax system, regardless of what is selected as an object of taxation, depreciation is charged exclusively for the accounting of the fixed asset itself or intangible asset. These provisions are fixed in Articles 221, 346.16 and Chapter 26.2 of the Tax Code of the Russian Federation.
Step 2
Normative acts provide for various options for accounting for intangible assets and fixed assets under the simplified tax system. A taxpayer who switched to the "simplified" system must issue an order on a new accounting policy, which will reflect all the methods of depreciation used. In doing so, rely on PBU 6/01 and PBU 14/2000.
Step 3
According to PBU 6/01, you can choose one of the following options for writing off an item of fixed assets worth more than 10,000 rubles: - according to the reduced balance; - linear; - in proportion to the volume of work performed or manufactured products; - according to the sum of the number of years of useful use. costs less than 10,000 rubles, then it can only be written off as production costs. Do this immediately upon commissioning the facility.
Step 4
If, when switching to the simplified tax system, you chose income reduced by the amount of expenses as an object of taxation, then in the accounting policy be sure to reflect what methods you will use to write off goods purchased for subsequent resale. This is enshrined in Articles 254, 268 of the Tax Code of the Russian Federation. You can choose one of the following write-off methods: - FIFO; - LIFO; - at the cost of a unit of goods; - at an average cost.
Step 5
According to chapter 26.2 of the Tax Code of the Russian Federation, the accounting policy does not apply to documents that are submitted to the tax office without fail if the taxpayer switched to the simplified system. But in order to prove the legality of registering an asset or intangible asset object in the event, draw up and approve it at least in a simplified form.
