The simplified taxation system or simplified taxation system is a special tax regime that is aimed at reducing the tax burden of medium and small businesses. It also makes tax and bookkeeping easier and easier. In turn, UTII or a single tax on imputed income is a tax introduced by the laws of municipal districts, cities and applies only to certain types of activities.
Instructions
Step 1
Taxpayers applying the simplified tax system, as well as those transferred to UTII for specific types of activities, should keep separate records of expenses and incomes for various special tax regimes. At the same time, if you divide the costs when calculating the tax base according to special regimes, then it is possible that these costs will be distributed in proportion to the shares of income.
Step 2
An organization that combines two modes must be provided for in the accounting policy: - a working chart of accounts (maintaining additional sub-accounts);
- the frequency and methodology for the distribution of costs;
- forms of accounting statement or calculation for the distribution of expenses. Moreover, if the rules for maintaining separate accounting were not enshrined in the accounting policy, as well as in other internal documents, then the tax authorities may regard this fact as the absence of separate accounting.
Step 3
To organize separate accounting, you first need to determine which costs should be allocated. After all, there is a large number of general expenses that cannot be directly attributed to any specific type of activity. They should be allocated using a calculation method.
Step 4
For example, in this way you will have to distribute general business expenses, which include: rental costs, as well as office maintenance, repair and maintenance costs of all existing cars that the management staff drives, the salary of these higher-level employees.
Step 5
Only those expenses that are contained in the closed list of Art. 346.16 of the Tax Code of the Russian Federation, and also meet the criteria under Art. 252 of the Tax Code of the Russian Federation.
Step 6
It is possible to calculate the amount of certain general business expenses, by which income decreases when using the simplified tax system, according to the following scheme: - the amount of income from activities that was transferred to the simplified tax system, divide by the total amount of the company's income for all types of activities;
- then multiply the resulting value by the amount of expenses that need to be distributed among the activities. In the same way, the contributions received for compulsory pension insurance, as well as the amount of disability benefits, are distributed.
