For entrepreneurs applying the simplified taxation system, a new form of the book for recording income and expenses has been approved. The document is an appendix to Order No. 154n of the Ministry of Finance of the Russian Federation dated December 31, 2008. It consists of a title page, the first section, which reflects the financial results of the entrepreneur for each quarter of the reporting year, the second and third sections.
It is necessary
- - form of the book of accounting of income and expenses;
- - passport of an individual entrepreneur, TIN;
- - incoming and outgoing documents;
- - tax law;
- - calculator.
Instructions
Step 1
On the title page of the book of income and expenses, write the year for which the document is completed. Indicate the date the book was compiled. Enter the personal data of the individual in accordance with the passport. Write your taxpayer identification number.
Step 2
Write the name of the selected object of taxation, guided by article 346 of the Tax Code of the Russian Federation. Fill in the full address of the individual entrepreneur's registration. Indicate the name of the bank in which you have a current account, write the account number.
Step 3
Then, in the first section of the income and expense book, fill in the tables on a quarterly basis. Indicate the date, number of the primary receipt or expense document, describe the content of the operation. Enter the amount of income and expenses in the fourth and sixth columns. Please note that you need to write in a separate column the amount of income and expenses that are subject to income tax.
Step 4
Calculate the amount of income and expenses for the first, second, third and fourth quarters, then calculate the totals for half a year, nine months, a year.
Step 5
For the first section of the book, an accounting statement is filled out, which indicates the total amounts of income and expenses, as well as the difference between the calculated and paid tax for the previous year. Calculate the loss by summing the expenses for the reporting period and the resulting difference for the past year. Subtract income from the result.
Step 6
Subtract the expenses and the difference for the previous year between the calculated and paid tax from the total amount of income. The result is a total of income for the current reporting period.
Step 7
In the second section of the book, indicate the costs of the acquisition (construction) of fixed assets, intangible assets. In accordance with the documentation for these costs, enter the initial cost, depreciation, useful life, and so on. Calculate the amount to be accounted for in the current reporting year.
Step 8
The third section contains the amount of losses that reduce the tax base for profit. Accordingly, you can transfer some of them to the next periods, and in the current year take into account losses for previous periods, since the tax office writes off them gradually.
