If an organization combines a simplified taxation system and a taxation system in the form of UTII, it is necessary to keep separate records of business transactions. With separate accounting, it is required to determine income and expenses that relate to different types of activities, and correctly separate the general indicators.
Instructions
Step 1
Choose a separate accounting methodology. An easy way to maintain it is to open additional sub-accounts to the accounting accounts. Another option may be to record income and expenses for different types of activities in separate tables and references. Both methods can be used simultaneously.
Step 2
Formulate the chosen methodology in the accounting policy of the organization or in other local regulations approved by the head. In the process of keeping records of income from the sale of goods, works or services from various types of activities, reflect their receipt, distributing it to the appropriate sub-accounts.
Step 3
Consider income from interest received on deposits and loans issued on sub-accounts related to the “simplified system” (letter of the Ministry of Finance dated February 19, 2009 No. 03-11-06 / 3/36 and dated March 24, 2009 No. 03-11-06 / 3 / 74). Also include the income from the sale of fixed assets there (letter of the Ministry of Finance dated December 10, 2010 No. 03-11-11 / 319).
Step 4
Keep records of income from "imputation" on an accrual basis from the beginning of the year on a cash basis - that is, upon receipt of payment for goods, works or services sold.
Step 5
Refer the costs in full to the appropriate sub-accounts if you can clearly determine which tax regime they correspond to. If they apply to both types of regimes at the same time, distribute them in proportion to the income received as follows.
Step 6
Determine the income from “simplified” activities in accordance with Articles 249, 250 and 251 of the Tax Code of the Russian Federation. Calculate the income from the "imputation" by calculating the difference between the total amount of income and the proceeds from the "simplified payment".
Step 7
In this case, exclude all unpaid receipts from the "imputed" income, since they are accounted for on a cash basis. Include in the total amount the advances actually received on imputation.
Step 8
Find the ratio for each type of income in the amount received. Distribute the total costs between the modes in proportion to the calculated coefficients.
