Companies, individual entrepreneurs who pay taxes, fees to the state budget using a simplified system, fill out a book for recording income and expenses. Its form is approved by the order of the Ministry of Finance of Russia No. 154. The completed document is submitted to the tax authority for calculating taxes once a year.
It is necessary
- - form of the book of accounting of income and expenses;
- - primary documents for the year;
- - calculator;
- - documents of a company, an individual entrepreneur.
Instructions
Step 1
On the title page of the book, write the name of the company or the surname, initials of the person who is registered as an individual entrepreneur with the appropriate OPF. Enter the year for which the document is filled out, as well as the date of reporting for the tax office. Indicate the TIN, KPP of the enterprise or only the TIN, if the OPF of your organization is an "individual entrepreneur".
Step 2
Write the name of the selected taxation object. Please indicate “income” or “income minus expenses”. Depending on which object you chose when switching to the simplified system, the tax rate changes, which for income is 6%, and for income minus expenses - 15%.
Step 3
Indicate the address of registration of a person who is registered as an individual entrepreneur. Write the address of the location of the company. Enter the number of the current account, as well as the details of the bank in which it is opened. If you have several accounts with a company, an individual entrepreneur, write the details of all available current accounts.
Step 4
On the second and third pages of the book, information is entered on the income and expenses received by the organization for each quarter of the reporting year. Moreover, the final results are considered for six months, nine months and, accordingly, a year. Enter the real amounts that are taken into account when calculating the tax base as income and expenses. The amount of funds transferred to the current account of the company and received at the cash desk of the enterprise is taken as income; as expenses - amounts that actually passed to the counterparty for goods, services.
Step 5
On the fourth page, write the amount of money spent on the purchase of fixed assets. If you switched to the simplified system after purchasing the asset, write off the amount of money that actually went to the seller of the asset that was transferred from your current account. In a situation where you bought fixed assets before switching to the simplified tax system, write off the money spent on a quarterly basis: in the first - 50%, in the second - 30%, in the third - 20%.
Step 6
Calculate the tax base, and in case of losses, you have the right to write off them in the order in which they occurred in the reporting periods. The tax authorities will take into account your losses from previous years and write them off one by one.
