According to the Federal Law, every enterprise operating in the territory of the Russian Federation must keep accounting records. If your annual income is 60 million rubles or more, you must use the general taxation system.
Instructions
Step 1
Legal entities that are on a common taxation system must have an accounting policy of organizations. This document includes a method of conducting accounting and tax accounting, and also contains forms and forms developed and approved by the head of the organization.
Step 2
If you apply the general taxation system, you must calculate and pay all taxes. In addition, every quarter, generate and submit reports to the tax office. To carry out tax and accounting, keep a general ledger, registers, journal order sheet. Observe cash discipline.
Step 3
Calculate income tax advances on a quarterly basis. Form an annual return at the end of the year. In order to determine the taxable base, keep track of the income and expenses of the organization. Remember that not all costs can be included in the base for calculating profit, for example, interest paid on a loan is only partially included in costs (calculate based on the refinancing rate of the Central Bank of the Russian Federation). All costs must be economically justified and documented.
Step 4
You must calculate the value added tax on a quarterly basis. Maintain a purchase ledger and a sales ledger to determine the tax amount. Record all invoices received and issued in these journals. Remember that the documents must be correctly drawn up, otherwise they cannot be taken into account.
Step 5
If the organization has property (fixed assets) on its balance sheet, you must calculate depreciation on a monthly basis. In addition, prepare an advance calculation on a quarterly basis, submit a property tax declaration to the Federal Tax Service annually.
Step 6
In addition to the above forms, you must report on the income of employees, provide information to the statistics authorities, the Social Insurance Fund and the Pension Fund of Russia.
