Summing up the results of the financial year, the company may have a certain amount of loss. When drawing up a tax return, it will help to reduce the amount of income tax, but at the same time it will increase the attention of representatives of the tax authorities to the activities of the company. In this regard, the accountant has certain difficulties with the correct reflection of losses in the declaration.
Instructions
Step 1
Try to write off some of the company's loss to account 97 "Deferred expenses". The fact is that when an enterprise has shown unprofitable activity for several years, the tax authorities send field inspections to it on the basis of Appendix No. 2 of Order No. MM-3-06 / 333 of the Federal Tax Service of the Russian Federation dated May 30, 2007. The write-off method is very useful, but not always effective. Not all costs can be written off to account 97, especially indirect ones, which should be reflected in full in accordance with paragraph 2 of Art. 318 of the Tax Code of the Russian Federation.
Step 2
Substantiate each tax return for a business loss. The arguments should always be specific reasons. Based on Art. 252 of the Tax Code of the Russian Federation, expenses will be recognized in the tax return if they have economic justification and documentary evidence. In this regard, formulate in advance specific explanations that can satisfy the tax inspectors, so it is unlikely to be able to argue with the inspectors in the future.
Step 3
Complete Sheet 02 of the tax return to record the loss. On line 060, indicate the total amount of the loss received from the sale of the company's products and non-realized transactions. This value is equal to the sum of lines 010 and 050 minus lines 020, 030 and 040. Further, the data from lines 070, 080 and 090 must be subtracted from line 060, as a result of which you will receive the tax base, which is recorded in line 100. In line 120, indicate the tax base, obtained from the summation of line 100 of Sheet 05, line 530 of Sheet 06, as well as line 100 of Sheet 02, from which the amount of loss reflected in line 110 of Sheet 02 is preliminarily deducted.
Step 4
Reflect the amount of the calculated income tax on line 180 of Sheet 02 equal to zero. This value is determined on the basis of clause 8 of Art. 274 of the Tax Code of the Russian Federation, which indicates that the tax base of a taxpayer who received a loss in the reporting period is reset to zero when calculating income tax.
