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Classification of income and grouping of expenses. Income tax - tax accounting and grouping of expenses Group expenses for the purpose of taxing the profit of the organization

Organizations recognized as taxpayers of corporate income tax, at the end of each reporting (tax) period, calculate the tax base for this tax, for which the income received is reduced by the amount of expenses incurred. The basis for calculating the tax base is the data tax accounting.

From the article, readers will learn the main provisions regarding the tax accounting of expenses, as well as how the organization's expenses are grouped for the purpose of taxing profits.

tax accounting

Tax accounting, according to Art. 313 Tax Code Russian Federation(hereinafter referred to as the Tax Code of the Russian Federation), is a system for summarizing information for determining the tax base based on the data of primary documents grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation.

Tax accounting makes it possible to form complete and reliable information on the accounting procedure for the purposes of taxation of ongoing business transactions. Using tax accounting data, internal and external users receive the information necessary to control the correctness of the tax calculation, as well as the completeness and timeliness of its calculation and payment to the budget.

The tax accounting system is organized by the taxpayer independently and approved by orders, instructions of the head of the organization. When forming a system, one should follow the principles of the sequence of application of the rules and regulations of tax accounting, that is, the formed tax accounting system should be applied consistently from one tax period to another. The procedure for maintaining tax records is established by the taxpayer in the accounting policy for taxation purposes, approved by the relevant order (instruction) of the head.

Accounting policy for tax purposes in accordance with paragraph 2 of Art. 11 of the Tax Code of the Russian Federation is a set of methods (methods) chosen by the taxpayer for determining income and (or) expenses, their recognition, evaluation and distribution, as well as taking into account other indicators of the financial and economic activity of the taxpayer necessary for tax purposes. As stated in the Letter of the Ministry of Finance of Russia dated April 14, 2009 N 03-03-06 / 1/240, the taxpayer has the right to make changes to the accounting policy for tax purposes during the tax period only in two cases: in the event of a change in legislation on taxes and fees , as well as in the case of the start of a new type of activity.

The tax records must reflect the following information:

- the procedure for the formation of the amount of income and expenses;

– the procedure for determining the share of expenses accounted for for tax purposes in the current tax (reporting) period;

- the amount of the balance of expenses (losses) to be attributed to expenses in the following tax periods;

- the procedure for the formation of the amounts of created reserves;

- the amount of debt on settlements with the budget for income tax.

Confirmation of tax accounting data in accordance with Art. 313 of the Tax Code of the Russian Federation are primary accounting documents (including an accountant's certificate), analytical tax accounting registers and calculation of the tax base.

The Letter of the Ministry of Finance of Russia dated July 23, 2013 N 03-03-06 / 1 / 28978 states that confirmation of tax accounting data is, among other things, primary accounting documents that meet the requirements of Art. 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting” (hereinafter - Law N 402-FZ).

According to Art. 9 of this Law, each fact of economic life is subject to registration by the primary accounting document.

At the same time, the fact of economic life is understood as a transaction, event, operation that have or are able to have an impact on the financial position of an economic entity, the financial result of its activities and (or) the movement Money.

Paragraph 2 of Art. 9 of Law N 402-FZ establishes a list required details primary accounting document. These details are:

- Title of the document;

- the date of the document;

- the name of the economic entity that compiled the document;

- the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;

- the name of the position of the person (persons) who made (have made) the transaction, operation and responsible (responsible) for the correctness of its registration, or the name of the position of the person (persons) responsible (responsible) for the correctness of registration of the event;

– signatures of the above persons indicating their surnames and initials or other details necessary to identify these persons.

If the accounting registers contain insufficient information to determine the tax base in accordance with the requirements of Ch. 25 of the Tax Code of the Russian Federation, the taxpayer has the right to independently supplement the applied accounting registers with additional details, thereby forming tax accounting registers, or to maintain independent tax accounting registers (Letter of the Ministry of Finance of Russia dated July 29, 2013 N 03-03-06/1/30040).

Analytical registers of tax accounting in accordance with Art. 314 of the Tax Code of the Russian Federation are consolidated forms of systematization of tax accounting data for the reporting (tax) period, grouped in accordance with the requirements of Ch. 25 of the Tax Code of the Russian Federation, without distribution (reflection) among accounting accounts. Tax accounting registers are maintained in the form of special forms on paper, in electronic form and (or) on any machine media.

Grouping expenses

As we said at the very beginning of the article, taxpayers, when determining the tax base for income tax, reduce the income received by the amount of expenses incurred, which meets the requirements of par. 1 p. 1 art. 252 of the Tax Code of the Russian Federation. At the same time, one should not forget about expenses that are not taken into account for tax purposes, the list of which contains Art. 270 of the Tax Code of the Russian Federation.

Expenses according to par. 2 p. 1 art. 252 of the Tax Code of the Russian Federation recognized reasonable and documented costs incurred by the taxpayer.

Reasonable expenses in accordance with par. 3 p. 1 art. 252 of the Tax Code of the Russian Federation, economically justified costs are recognized, the assessment of which is expressed in monetary terms.

It should be noted that the primary documents drawn up in accordance with the requirements of a foreign state in relation to transactions carried out on the territory of a foreign state must contain details reflecting the essence of the transaction. Such documents, in accordance with the provisions of the Constitution of the Russian Federation, which provides that the state language of the Russian Federation is Russian, must be translated into Russian in the prescribed manner.

Documented expenses also mean expenses confirmed by documents indirectly confirming the expenses incurred, including a customs declaration, a business trip order, travel documents, a report on the work performed in accordance with the contract.

Expenses incurred by the taxpayer for the purpose of calculating income tax, in accordance with paragraph 2 of Art. 252 of the Tax Code of the Russian Federation, are divided into expenses associated with production and sale, and non-operating expenses.

The costs associated with the production and sale, in accordance with paragraph 2 of Art. 253 of the Tax Code of the Russian Federation, are subdivided, in turn, into material costs, labor costs, the amount of accrued depreciation and other expenses.

To material costs in accordance with paragraph 1 of Art. 254 of the Tax Code of the Russian Federation include, in particular, the following costs:

- for the purchase of raw materials and (or) materials used in the production of goods (performance of work, provision of services) and (or) forming their basis or being a necessary component in the production of goods (performance of work, provision of services);

– for the purchase of materials used:

for packaging and other preparation of manufactured and (or) sold goods (including pre-sale preparation);

for other production and economic needs (testing, control, maintenance, operation of fixed assets and other similar purposes);

- for the purchase of tools, fixtures, inventory, instruments, laboratory equipment, overalls and other means of individual and collective protection provided for by the legislation of the Russian Federation, and other property that is not depreciable property. The cost of such property is included in the composition of material costs in full as it is put into operation;

- for the purchase of component parts that are subject to installation, and (or) semi-finished products that are subject to additional processing from the taxpayer;

- for the purchase of fuel, water and energy of all types spent for technological purposes, the production (including by the taxpayer for production needs) of all types of energy, heating buildings, the costs of transformation and transmission of energy;

- for the purchase of works and services of an industrial nature performed by third-party organizations or individual entrepreneurs, as well as for the performance of these works (rendering of services) by the structural divisions of the taxpayer. Production works (services) include:

performance of individual operations for the production (manufacturing) of products, performance of work, provision of services, processing of raw materials (materials);

monitoring compliance with established technological processes;

Maintenance fixed assets and other similar works;

transport services third-party organizations (including individual entrepreneurs) and (or) structural subdivisions of the taxpayer itself for the transportation of goods within the organization, in particular the movement of raw materials (materials), tools, parts, blanks, other types of goods from the base (central) warehouse to workshops (departments) and delivery finished products in accordance with the terms of agreements (contracts).

Material costs include costs associated with the maintenance and operation of fixed assets and other environmental property (including costs associated with the maintenance and operation of treatment facilities, ash collectors, filters and other environmental facilities, expenses for the disposal of environmentally hazardous waste, expenses for the purchase of third-party services for the receipt, storage and destruction of environmentally hazardous waste, cleaning Wastewater, the formation of sanitary protection zones in accordance with the current state sanitary and epidemiological rules and regulations, payments for maximum permissible emissions (discharges) of pollutants into the environment and other similar expenses).

The following are equated to material expenses for taxation purposes (clause 7 of article 254 of the Tax Code of the Russian Federation):

- expenses for land reclamation and other environmental protection measures, unless otherwise provided by Art. 261 of the Tax Code of the Russian Federation;

- losses from shortages and (or) damage during storage and transportation of inventories within the limits of natural loss, approved in the manner established by the Government of the Russian Federation.

For reference: The procedure for approving the norms of natural loss during storage and transportation of inventories, approved by Decree of the Government of the Russian Federation of November 12, 2002 N 814;

– technological losses during production and (or) transportation. Technological losses are recognized as losses during the production and (or) transportation of goods (works, services) due to the technological features of the production cycle and (or) the transportation process, as well as the physical and chemical characteristics of the raw materials used;

– expenses for mining and preparation work in the extraction of minerals, for operational overburden work in quarries and threaded work in underground mining within the mining allotment of mining enterprises.

In the taxpayer's expenses for wages in accordance with Art. 255 of the Tax Code of the Russian Federation are included:

– any accruals to employees in cash and (or) in kind;

– incentive accruals and allowances;

- compensation accruals related to the mode of work or working conditions;

- bonuses and one-time incentive accruals;

– expenses related to the maintenance of employees, provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.

The list of expenses attributable to labor costs, contained in Art. 255 of the Tax Code of the Russian Federation, remains open, since it is very difficult to provide for all possible types of payments that can be made by taxpayers to employees.

Depreciable property in accordance with paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, the following are recognized: property, results of intellectual activity and other objects of intellectual property, term beneficial use which is more than 12 months, and the initial cost is more than 40,000 rubles, which are owned by the taxpayer (unless otherwise provided by Chapter 25 of the Tax Code of the Russian Federation), used to generate income and the cost of which is repaid by accruing depreciation.

The list of property not subject to depreciation is given in paragraph 2 of Art. 256 of the Tax Code of the Russian Federation.

Fixed assets subject to depreciation are distributed into depreciation groups in accordance with their useful life, there are ten such groups in total. If the fixed asset is not contained in any of the groups, its useful life on the basis of paragraph 5 of Art. 258 of the Tax Code of the Russian Federation should be established independently, guided by specifications or manufacturer's recommendations.

When calculating depreciation, the taxpayer has the right to choose one of the methods provided for in Ch. 25 of the Tax Code of the Russian Federation, - linear or non-linear.

The procedure for calculating depreciation amounts when applying the straight-line method is determined by Art. 259.1 of the Tax Code of the Russian Federation, when using a non-linear method - Art. 259.2 of the Tax Code of the Russian Federation.

When determining other costs associated with production and sales, it is necessary to be guided by Art. 264 of the Tax Code of the Russian Federation.

Production and sales costs incurred during the reporting (tax) period, in accordance with paragraph 1 of Art. 318 of the Tax Code of the Russian Federation, which establishes the procedure for determining the amount of production and sales costs for taxpayers using the accrual method, are divided into direct and indirect costs.

The Tax Code of the Russian Federation proposes to attribute to direct costs:

- material costs, determined in accordance with paragraphs. 1 and 4 paragraph 1 of Art. 254 of the Tax Code of the Russian Federation, namely:

- the cost of remuneration of personnel involved in the production of goods, performance of work, provision of services, as well as the cost of mandatory pension insurance, going to finance the insurance and funded part of the labor pension, for mandatory social insurance in case of temporary disability and in connection with motherhood, compulsory medical insurance, compulsory social insurance against accidents at work and occupational diseases, accrued on the indicated amounts of labor costs;

- the amount of accrued depreciation on fixed assets used in the production of goods, works, services.

As stated in the Letter of the Ministry of Finance of Russia dated November 29, 2011 N 03-03-06 / 1/785, the list of direct costs associated with the production of goods (performance of work, provision of services), established by paragraph 1 of Art. 318 of the Tax Code of the Russian Federation, is open and is determined by the taxpayer in the accounting policy for tax purposes independently.

Non-operating expenses, as you remember, include reasonable costs for activities not directly related to production and (or) sales.

Some costs with equal justification can be attributed simultaneously to several groups of costs. In such a situation, the taxpayer has the right to independently determine to which group he will attribute such costs.

Income from equity participation in other organizations. Dividends are recognized as income from equity participation in other organizations (Article 275 of the Tax Code of the Russian Federation). The concept of dividends is enshrined in Art. 43 of the Tax Code of the Russian Federation.

– income from transactions of purchase and sale of foreign currency;

Income from the sale (purchase) of foreign currency arises in the form of a positive (negative) exchange rate difference resulting from the deviation of the sale (purchase) rate of foreign currency from the official rate established by the Central Bank of the Russian Federation on the date of transfer of ownership of foreign currency.

- income in the form of recognized by the debtor or payable by the debtor on the basis of a court decision that has entered into force, fines, penalties and (or) other sanctions for violation of contractual obligations, as well as amounts of compensation for losses or damage;

– rental income (including land) for rent (sublease). Income from rent, including sublease, rental, leasing, is recognized as non-sales income in the case when these operations are not defined by the taxpayer as income from sales.

– income in the form of interest received under loan, credit, bank account, bank deposit agreements, as well as on securities and other debt obligations;

- income in the form of amounts of restored reserves, the expenses for the formation of which were accepted as expenses in the manner and under the conditions established by Art. 266, 267, 292, 294, 294.1, 300, 324 and 324.1 of the Russian Tax Code;

The organization has the right to create reserves for doubtful debts, for the repair of fixed assets, for warranty repairs, etc. If the created reserves are not used or not fully used, then the unused amount of reserves is included in non-operating income.

- income in the form of gratuitously received property (works, services) or property rights, except for the cases specified in Art. 251 of the Tax Code of the Russian Federation;

- income in the form of income of previous years, identified in the reporting (tax) period;

– income in the form of a positive foreign exchange difference arising from the revaluation of property in the form of currency values (except for valuable papers denominated in foreign currency) and claims (obligations), the value of which is expressed in foreign currency, including on foreign currency accounts in banks, carried out in connection with a change in the official exchange rate of foreign currency against the ruble of the Russian Federation established by the Central Bank of the Russian Federation;

A positive exchange rate difference for tax purposes is recognized as an exchange rate difference arising from the revaluation of property in the form of currency values and claims denominated in foreign currency, or from the reduction of liabilities denominated in foreign currency.

- income in the form of sums accounts payable(obligations to creditors) written off due to the expiration of the limitation period or on other grounds;

This item does not include the following amounts:

– amounts of the taxpayer's accounts payable for the payment of taxes and fees, penalties and fines to budgets of different levels, for the payment of contributions, penalties and fines to the budgets of state off-budget funds, written off and (or) otherwise reduced in accordance with the legislation of the Russian Federation or by decision of the Government of the Russian Federation;

– amounts of accounts payable in the form of obligations to holders of mortgage-backed bonds written off by the mortgage agent.

When including accounts payable in non-operating income, the amounts of taxes (VAT, excises) related to the supplied inventory items, works and services, both in the revenue side of the tax base and in non-operating expenses (clause 14 of article 265 of the Tax Code of the Russian Federation) should be taken into account ).

Other non-operating income in accordance with Art. 250 of the Tax Code of the Russian Federation.

Income not taken into account when determining the tax base (Article 251 of the Tax Code of the Russian Federation)

Incomes that are not taken into account when calculating income tax are incomes that increase the assets of an organization without a corresponding increase in the tax base for tax.

Operations to receive these funds are not considered as corporate income tax benefits. These funds do not form a tax base for income tax. The list of such income is

closed and not subject to broad interpretation. Therefore, all other income that is not indicated in this list must be taken into account for the payment of corporate income tax.

Art. 251 of the Tax Code of the Russian Federation contains a list of income that is not subject to taxation, which can be divided into two areas: the first list contains operations to receive certain types of funds (clause 1 of article 251 of the Tax Code of the Russian Federation); the second is a list of targeted revenues (clause 2, article 251 of the Tax Code of the Russian Federation). The first group of operations concerns any organizations, the second - mainly the activities of non-profit organizations and budget recipients.

In accordance with paragraph 2 of Art. 252 of the Tax Code of the Russian Federation, expenses, depending on their nature, as well as the conditions for implementation and activities of the organization, are divided into two types:

a) the costs associated with the production and sale;

b) non-operating expenses.

For the purposes of taxation, expenses are recognized as justified and documented expenses (and in the cases provided for by Article 265 of the Tax Code of the Russian Federation - losses) incurred (incurred) by the taxpayer. According to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation in order to calculate profit, the taxpayer reduces the income received by the amount of expenses incurred. The decrease in income occurs in accordance with certain requirements (peculiar principles), the main of which are established in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation:

– income is reduced by the amount of expenses incurred;

– income is reduced by the amount of reasonable expenses;

– income is reduced by the amount of documented expenses;

– income is reduced by the amount of any expenses that are made to carry out activities aimed at generating income, with the exception of the list of expenses that, by direct indication of the Tax Code of the Russian Federation (Article 270 of the Tax Code of the Russian Federation), do not reduce income.

In the case of an expense in a foreign currency, conditional monetary units, it is taken into account in conjunction with expenses, the cost of which is expressed in rubles.

The main group of expenses are production and distribution costs.

The Tax Code of the Russian Federation provides two types of classification of costs associated with production and sales:

- according to the intended purpose of expenses;

- by economic elements (or by economic content).

According to paragraph 1 of Art. 253 of the Tax Code of the Russian Federation, depending on the target nature, the costs associated with the production and sale are divided into the following groups:

1) expenses associated with the manufacture (production), storage and delivery of goods, performance of works, provision of services, acquisition and (or) sale of goods (works, services, property rights);

2) expenses for the maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (up-to-date) condition;

3) development costs natural resources;

4) expenses for Scientific research and experimental design developments;

5) expenses for compulsory and voluntary insurance;

6) other expenses associated with production and (or) sale.

Grouping by economic content is made in accordance with paragraph 2 of Art. 253 of the Tax Code of the Russian Federation and includes 4 main elements of expenses:

- material costs;

- labor costs;

– depreciation of fixed assets;

- other expenses.

The classification of costs by economic elements allows you to determine the structure of costs and specific gravity each item in the total cost.

Material expenses (Article 254 of the Tax Code of the Russian Federation)

Material costs include the costs of acquiring raw materials used in the production of goods and forming their basis, or being a necessary component in production. Material costs also include the costs of purchasing materials used for packaging goods, testing, monitoring, maintaining and operating fixed assets. The same group of costs includes payment for work performed by third-party organizations of a strictly industrial nature (performing certain auxiliary operations for the production of products, works, services, processing of raw materials, maintenance of fixed assets, transportation services of third-party organizations, costs associated with the maintenance and operation of treatment facilities and other environmental protection facilities).

For tax purposes, the following are considered material expenses:

a) technological losses during production and transportation, losses from shortages and damage during storage and transportation of inventory items within the limits of natural loss;

b) expenses for land reclamation and other environmental protection measures.

In accordance with paragraph 8 of Art. 254 of the Tax Code of the Russian Federation, when determining the amount of material costs when writing off raw materials and materials to production, one of the following methods for assessing raw materials and materials is used:

- method of valuation by the cost of a unit of reserves;

– valuation method at the average cost;

– method of valuation at the cost of the first acquisitions (FIFO);

– method of valuation at the cost of the latest acquisitions (LIFO).

The choice of one or another method for assessing raw materials and materials is an element of the accounting policy of the taxpayer.

Labor costs (Article 255 of the Tax Code of the Russian Federation)

In accordance with Art. 255 of the Tax Code of the Russian Federation, the taxpayer's labor costs include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to the mode of work or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees, provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.

For the purpose of calculating income tax, all expenses of the organization for wages are divided into:

1) the main labor costs specified in Art. 255 of the Tax Code of the Russian Federation (clauses 1-24 of Article 255 of the Tax Code of the Russian Federation);

2) other types of costs provided for by labor contracts or collective agreements (clause 25, article 255 of the Tax Code of the Russian Federation);

Depreciation deductions (Art. 256 - 259 of the Tax Code of the Russian Federation)

According to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, depreciable property includes property, results of intellectual activity and other objects of intellectual property. The property to be depreciated must have the following features:

a) be with the taxpayer on the right of ownership (unless otherwise provided by Chapter 25 of the Tax Code of the Russian Federation). According to paragraph 2 of Art. 218 of the Civil Code of the Russian Federation, ownership of property may be acquired on the basis of a contract of sale, exchange, donation or other transaction on the alienation of this property;

b) be used to generate income (the property is directly involved in the production of products);

c) the cost of property must be paid off by accruing depreciation.

Such property, according to accounting rules, includes fixed assets accounted for on the account. 01 "Fixed assets" and intangible assets, for the accounting of which the account is intended. 04 "Intangible Assets". At the same time, depreciation should be charged according to rules that differ from those used for accounting purposes;

d) the useful life is more than 12 months.

The initial cost of depreciable property is more than 40,000 rubles.

In accordance with paragraph 2 of Art. 256 of the Tax Code of the Russian Federation, depreciable property does not include:

- land and other objects of nature management (water, subsoil and other natural resources);

- inventories;

- products;

- objects of unfinished capital construction;

- securities;

– financial instruments of futures transactions (including forward, futures contracts, option contracts).

In addition, the following types of property are not subject to depreciation:

1) property budget organizations, with the exception of property acquired in connection with the implementation of entrepreneurial activities and used for the implementation of such activities;

2) property of non-commercial organizations received as earmarked receipts or acquired at the expense of earmarked receipts and used for non-commercial activities;

3) property acquired (created) with the use of budgetary funds for targeted financing. This norm does not apply to property received by a taxpayer during privatization;

4) objects of external improvement (forestry objects, road facilities, the construction of which was carried out with the involvement of sources of budgetary or other targeted financing, specialized structures for navigable conditions) and other similar objects;

5) acquired publications (books, brochures and other similar objects), works of art. At the same time, the cost of acquired publications and other similar objects, with the exception of works of art, is included in other expenses related to production and sale in full at the time of the acquisition of these objects;

6) property acquired (created) at the expense of funds received in accordance with paragraphs. 11, 14, 19, 22, 23 and 30 paragraph 1 of Art. 251 of the Tax Code of the Russian Federation, as well as the property specified in paragraphs. 6 and 7 paragraph 1 of Art. 251 of the Tax Code of the Russian Federation;

7) acquired rights to the results of intellectual activity and other objects of intellectual property, if under the contract for the acquisition of these rights, payment must be made in periodic payments during the term of the contract.

The following items of fixed assets are excluded from depreciable property:

- transferred (received) under contracts for gratuitous use;

- transferred by decision of the management of the organization to conservation for more than three months;

- which, by decision of the management of the organization, are under reconstruction and modernization for a period of more than 12 months.

The procedure for determining the value of depreciable property

In accordance with paragraph 1 of Art. 257 of the Tax Code of the Russian Federation, the initial cost of a depreciable fixed asset is determined as the sum of the costs of its acquisition, construction, manufacture, delivery and bringing it to a state in which it is suitable for use, with the exception of VAT and excises, except as provided for by the Tax Code of the Russian Federation (for example, Article 170 Tax Code of the Russian Federation).

Depreciable assets are allocated to depreciation groups according to their useful lives. Useful life – the period during which an item of property, plant and equipment intangible assets serves to achieve the goals of the organization.

All property is subdivided into 10 depreciation groups on the basis of Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 “On the classification of fixed assets included in depreciation groups”. The division of fixed assets into depreciation groups is presented in the table.

Table - Depreciation groups

Topic 2.1 Corporate income tax

The purpose of studying the topic is to give students the necessary amount of knowledge, skills, and abilities in the field of determining the object of taxation, the formation of the taxable base, the application of tax rates and the use of tax benefits, the procedure for calculating and paying income tax by organizations.

As a result of studying the topic, the student must:

Know the current legislative and regulatory framework governing tax relations in the field of taxation of organizations with income tax;

Be able to calculate advance payments and tax payable to the budget by organizations and fill out a tax return for income tax;

Have an idea about the interaction of tax authorities and organizations in terms of income tax calculations.

Lecture questions:

1. Taxpayers and the object of taxation.

2. Classification of income and grouping of expenses.

3. Depreciable property. The procedure and methods for calculating depreciation.

4. The procedure for determining the tax base.

5. Tax rates.

6. Procedure and terms for paying income tax.

Taxpayers and object of taxation

Federal Law No. 110-FZ of August 6, 2001 “On the Introduction of Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation on Taxes and Fees, as well as on the Recognition of Certain Acts (Provisions of Acts) of the Russian Federation Federation on Taxes and Fees” Chapter 25, Part II of the Tax Code of the Russian Federation “Corporate Income Tax” was put into effect.

According to Art. 2 of the Federal Law of August 6, 2001, from January 1, 2002, the Law of the Russian Federation of December 27, 1991 “On the income tax of enterprises and organizations”, which previously regulated the procedure for calculating and paying income tax, became invalid.

Taxpayers of corporate income tax in accordance with Ch. 25 Tax Codes are recognized:

1) Russian organizations;

2) foreign organizations operating in the Russian Federation through permanent representative offices and (or) receiving income from sources in the Russian Federation.

The object of taxation for corporate income tax is the profit received by the taxpayer.

Profit for tax purposes is recognized:

1) for Russian organizations - income received, reduced by the amount of expenses incurred;

2) for foreign organizations operating in the Russian Federation through permanent representative offices - income received through these permanent representative offices, reduced by the amount of expenses incurred by these permanent representative offices;

3) for other foreign organizations - income received from sources in the Russian Federation.

Classification of income and grouping of expenses

In tax accounting, two methods of accounting for income received are used:

accrual method;

cash method.

In tax accounting, an enterprise is limited by the ability to choose a method for determining sales. The cash method can be used only by those organizations whose total revenue on average for four quarters does not exceed one million rubles, excluding value added tax for each quarter (four million per year). The rest of the organizations must choose the shipping method.

According to the cash method, the date of receipt of income is the day of receipt of property (works, services) or rights, or repayment of debts in another way. For the purposes of tax accounting, the date of receipt of income is the day of receipt of funds to accounts in banks or to the cashier, receipt of other property (works, services). Therefore, for the purposes of tax accounting, organizations must include received advances in the taxable base as income at the time they are received.

Expenses of organizations are recognized as expenses after their actual payment.

Under the accrual method, income is recognized in the reporting (tax) period in which it occurred, regardless of the actual receipt of funds, other property (works, services).

Expenses accepted for taxation purposes are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds or another form of payment.

Income includes:

1) income from the sale of goods (works, services) and property rights - proceeds from the sale of goods (works, services) both of own production and previously acquired, proceeds from the sale of property rights. Sales proceeds are determined on the basis of all receipts related to payments for sold goods (works, services) or property rights expressed in cash and (or) in kind.

2) non-operating income.

Incomes are determined on the basis of primary documents and tax accounting documents.

Non-operating income of the taxpayer is income:

1) from equity participation in other organizations;

2) in the form of fines, penalties and (or) other sanctions recognized by the debtor or payable by the debtor on the basis of a court decision for violation of contractual obligations, as well as amounts of compensation for losses or damage;

3) from the lease of property (sublease);

4) in the form of interest received under loan, credit, bank account, bank deposit agreements, as well as on securities and other debt obligations;

5) in the form of gratuitously received property (works, services) or property rights;

6) in the form of income of previous years, revealed in the reporting (tax) period;

7) in the form of the cost of materials or other property received during dismantling or dismantling during the liquidation of fixed assets being decommissioned;

8) in the form of property used for other purposes (including funds), works, services received as part of charitable activities, targeted revenues, targeted financing, with the exception of budgetary funds;

9) in the form of amounts of accounts payable written off in connection with the expiration of the limitation period or on other grounds;

10) in the form of the cost of surplus inventory and other property, which are identified as a result of the inventory, and others.

Reasonable and documented expenses by the taxpayer are recognized as expenses. Expenses for taxation purposes are divided into accountable and non-accountable when calculating the tax base.

Expenses not deductible for tax purposes include:

1) amounts of payments for excess emissions of pollutants into the environment;

2) expenses for the acquisition or creation of depreciable property, for the completion, additional equipment and reconstruction of fixed assets

3) losses on objects of service industries and farms, including objects of the housing and communal and socio-cultural sphere in the part exceeding the maximum amount calculated for specialized organizations;

4) property, works, services transferred in the order of advance payment by taxpayers who determine income and expenses on an accrual basis;

5) the value of property (works, services) donated free of charge;

6) bonuses paid to employees at the expense of funds special purpose or earmarked income;

7) material aid employees;

8) payment for additional leaves provided under the collective agreement (in excess of those provided for by law) to employees;

9) allowances for pensions, lump-sum benefits for retiring veterans of labor, income from shares or contributions from the labor collective of the organization;

10) payment for travel to and from the place of work, with the exception of amounts to be included in the cost of production and sale of goods (works, services) due to the technological features of production, and except for cases when the cost of travel to and from the place of work stipulated by labor contracts or collective agreements and others.

Justified costs are understood as economically justified costs, the assessment of which is expressed in monetary terms.

Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation. Expenses are recognized as any costs, provided that they are made for the implementation of activities aimed at generating income.

Expenses, depending on their nature, as well as the conditions for implementation and areas of activity of the taxpayer, are divided into:

1) costs associated with production and sale,

2) non-operating expenses.

Production and distribution costs include:

2) expenses for the maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (up-to-date) condition;

3) expenses for the development of natural resources;

4) expenses for research and development;

5) expenses for compulsory and voluntary insurance;

6) other expenses associated with production and (or) sale.

The costs associated with the production and (or) sale are divided into:

1) material costs;

2) labor costs;

3) the amount of accrued depreciation;

4) other expenses.

Non-operating expenses include expenses not related to the production and sale of goods (works, services):

1) expenses for the maintenance of the property transferred under the lease agreement (including depreciation on this property).

2) expenses in the form of interest on securities and other obligations;

3) expenses for organizing the issuance and servicing of own securities and servicing acquired securities;

4) expenses in the form of a negative control difference arising from the revaluation of property in the form of currency values and claims;

5) expenses in the form of a negative (positive) difference arising from the purchase and sale of foreign currency;

6) expenses for the formation of reserves for doubtful debts;

7) expenses for liquidation of decommissioned fixed assets;

8) expenses associated with the conservation and reactivation of fixed assets;

9) expenses for operations with containers;

10) expenses in the form of recognized fines, penalties or other sanctions for breach of contractual obligations;

11) expenses for banking services;

12) other justified expenses.

Chapter 25 of the Tax Code of the Russian Federation provides for certain restrictive mechanisms. In particular, a certain limit level has been introduced for a number of taxpayer expenses. For example, the following expenses are subject to adjustment:

Voluntary insurance costs for employees - depending on the type of insurance, are taken into account in expenses in the amount not exceeding 3 percent of the amount of labor costs, or 12 percent of the amount of labor costs, or not more than 15,000 rubles per employee;

Expenditures on research work carried out in the form of deductions for the formation of appropriate funds are taken into account for taxation purposes within the limits of 1.5 percent of the taxpayer's income;

Compensation costs if personal motor vehicles are used for business trips. Compensation is accounted for as part of expenses within the limits established by the Government of the Russian Federation

* for passenger cars with engine capacity up to 2000 cu. cm inclusive - 1200 rubles per month;

* for passenger cars with engine capacity over 2000 cu. cm - 1500 rubles per month.

* motorcycles - 600 rubles per month;

Business trip expenses in terms of daily allowance or field allowance within the limits approved by the Government of the Russian Federation;

Representation expenses during the reporting (tax) period are included in other expenses in the amount not exceeding 4 percent of the taxpayer's labor costs for this reporting (tax) period.

1. For the purposes of this chapter, the taxpayer shall reduce the income received by the amount of expenses incurred (with the exception of the expenses specified in Article 270 of this Code).

Reasonable and documented expenses (and in the cases provided for in Article 265 of this Code, losses) incurred (incurred) by the taxpayer are recognized as expenses.

Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with business practices applicable in a foreign state in whose territory the corresponding expenses were made, and (or) documents indirectly confirming expenses incurred (including a customs declaration, a business trip order, travel documents, a report on the work performed in accordance with the contract). Expenses are recognized as any costs, provided that they are made for the implementation of activities aimed at generating income.

2. Expenses, depending on their nature, as well as the conditions for implementation and areas of activity of the taxpayer, are divided into expenses related to production and sale, and non-operating expenses.

The paragraph is excluded. - Federal Law of May 29, 2002 N 57-FZ.

2.1. For the purposes of this chapter, the expenses of newly created and reorganized organizations are recognized as the cost (residual value) of property, property and non-property rights having a monetary value, and (or) obligations received by succession in the course of reorganization of legal entities that were acquired (created) by reorganized organizations before the date of completion of the reorganization. The value of property, property and non-property rights having a monetary value is determined according to the data and tax accounting documents of the transferring party as of the date of transfer of ownership of the said property, property and non-property rights.

Expenses of newly created and reorganized organizations are also recognized as expenses (and in the cases provided for by this Code, losses) provided for in Articles 255, 260 - 268, 275, 275.1, 279, 280, 283, 304, 318 - 320 of this Chapter, carried out (incurred ) reorganized organizations in the part that was not taken into account by them when forming the tax base. For the purposes of taxation, these expenses are accounted for by successor organizations in the manner and under the conditions provided for by this Chapter. The composition of such expenses and their assessment are determined according to the data and documents of the tax records of the reorganized organizations as of the date of completion of the reorganization (the date of making an entry on the termination of the activities of each merged legal entity- in case of reorganization in the form of accession).

Additional expenses associated with the transfer (receipt) of property (property and non-property rights) in the course of reorganization of organizations shall be taken into account for tax purposes in the manner established by this Chapter.

3. Features of determining expenses recognized for taxation purposes for certain categories of taxpayers or expenses incurred in connection with special circumstances are established by the provisions of this Chapter.

4. If certain costs with equal grounds can be attributed simultaneously to several groups of costs, the taxpayer has the right to independently determine to which group he will attribute such costs.

5. Expenses incurred by a taxpayer, the value of which is expressed in foreign currency, are taken into account in conjunction with the expenses, the value of which is expressed in rubles.

The expenses incurred by the taxpayer, the cost of which is expressed in conventional units, are taken into account in conjunction with the expenses, the cost of which is expressed in rubles.

The said expenses shall be recalculated by the taxpayer depending on the method of recognition of such expenses chosen in the accounting policy for the purposes of taxation in accordance with Articles 272 and 273 of this Code.

For the purposes of this Chapter, the amounts reflected in the composition of taxpayers' expenses shall not be re-included in the composition of its expenses.

Comments to Art. 252 Tax Code of the Russian Federation

With regard to the tax accounting of any expenses, the taxpayer must adhere to the following rules.

First of all, we turn to the provisions of paragraph 1 of Article 252 of the Tax Code of the Russian Federation, which establishes that in order for income to be recognized for tax purposes, expenses must meet the following criteria:

1) they must be justified;

2) documented;

3) related to activities aimed at generating income.

Failure to comply with any of these criteria means that it is impossible to accept one or another category of costs as expenses that reduce taxable income.

Next, we turn to the provisions of Articles 254 - 265 of the Tax Code of the Russian Federation, as well as Article 270 of the Tax Code of the Russian Federation and determine which group of expenses these or those costs belong to. Taking into account the rules set forth in these articles, accounting or non-accounting of the relevant costs for the purpose of taxation of profits is carried out.

Methodological recommendations for the application of chapter 25 "Corporate income tax" of the Tax Code of the Russian Federation, approved by Order of the Ministry of Taxation of Russia dated December 20, 2002 N BG-3-02 / 729, it was established that economically justified costs were understood as costs (expenses) due to the goals of generating income , satisfying the principle of rationality and due to the customs of business turnover.

The Ministry of Finance of Russia, in a letter dated 09.11.2007 N 03-03-06 / 2/208, explained that the validity of the expenses taken into account when calculating the tax base should be assessed taking into account the circumstances indicating the intentions of the taxpayer to obtain an economic effect as a result of real entrepreneurial or other economic activities.

Given that tax legislation does not use the concept of economic feasibility and does not regulate the procedure and conditions for conducting financial and economic activities, the validity of expenses that reduce income received for tax purposes cannot be assessed in terms of their feasibility, rationality, efficiency or the result obtained. By virtue of the principle of freedom of economic activity (Part 1 of Article 8 of the Constitution of the Russian Federation), the taxpayer carries out it independently at his own risk and has the right to independently and solely evaluate its effectiveness and expediency.

The Constitutional Court of the Russian Federation in Determination N 366-O-P "On the refusal to accept for consideration the complaint of a non-state non-profit educational institution"Institute of Management" for violation of constitutional rights and freedoms by the provisions of paragraph 1 of Article 252 of the Tax Code of the Russian Federation" emphasized that paragraph 9 of Resolution No. 53 refers precisely to the intentions and goals (orientation) of the real activity of the taxpayer, and not to its result. At the same time, the court pointed out that the tax legislation does not use the concept of economic expediency and does not regulate the procedure and conditions for conducting financial and economic activities, and therefore the validity of expenses that reduce income received for tax purposes cannot be assessed in terms of their expediency, rationality, efficiency or the result obtained. Similar conclusions are contained in the Determination of the Constitutional Court of the Russian Federation of 04.06.2007 N 320-O-P "On the refusal to accept for consideration the request of a group of deputies State Duma on the verification of the constitutionality of paragraphs 2 and 3 of paragraph 1 of Article 252 of the Tax Code of the Russian Federation, according to which the norms contained in paragraphs 2 and 3 of paragraph 1 of Article 252 of the Tax Code of the Russian Federation do not allow their arbitrary interpretation, since they require the establishment of an objective connection between the expenses incurred by the taxpayer and the direction of his activities profit, and the burden of proving the unreasonableness of the taxpayer's expenses rests with tax authorities.

The same conclusions are set out in the letters of the Ministry of Finance of Russia dated November 9, 2007 N 03-03-06/1/792 and dated October 30, 2007 N 03-03-06/2/199.

The Plenum of the Supreme Arbitration Court of the Russian Federation also proceeds from this, which indicated in Resolution No. 53 of October 12, 2006 "On the assessment by arbitration courts of the validity of a taxpayer's receipt of tax benefits" that the validity of expenses taken into account when calculating the tax base should be assessed taking into account circumstances indicating intentions taxpayer to obtain an economic effect as a result of real entrepreneurial or other economic activity. At the same time, we are talking about the intentions and goals (orientation) of this activity, and not about its result. At the same time, the validity of obtaining a tax benefit, as noted in the same Resolution, cannot be made dependent on the efficiency of capital use.

The judicial practice formed by the Supreme Arbitration Court of the Russian Federation is based on the presumption of economic justification for the transactions performed by the taxpayer and the costs incurred for these transactions. As stated in paragraph 1 of the said Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation, the actions of taxpayers that result in a tax benefit are assumed to be economically justified.

Clause 10 of Decree N 53 clarifies that the fact that a taxpayer's counterparty violates its tax obligations is not in itself proof that the taxpayer has received an unreasonable tax benefit. The tax benefit may be recognized as unjustified if the tax authority proves that the taxpayer acted without due diligence and caution and he should have known about the violations committed by the counterparty, in particular, due to the relationship of interdependence or affiliation of the taxpayer with the counterparty.

In Resolution of the Constitutional Court of the Russian Federation N 6-P of April 21, 2003, for the first time such qualities of a participant in economic legal relations as good will, reasonable prudence and caution are mentioned.

According to the Constitutional Court of the Russian Federation, the constitutional principles of freedom of economic activity and free movement of goods, services and financial resources presuppose the existence of appropriate guarantees of stability, predictability and reliability of civil circulation, which would not contradict the individual, collective and public rights and legitimate interests of its participants. Therefore, in accordance with Articles 71 (paragraphs "c" and "o") and 76 of the Constitution, regulating the grounds for the emergence and termination of ownership and other real rights, contractual and other obligations, grounds and consequences for the invalidity of transactions, the federal legislator must provide for such methods and mechanisms for the implementation of property rights that would provide protection not only to owners, but also to bona fide purchasers as participants in civil transactions.

Based on the provisions of the above rules, due diligence and caution of the taxpayer as a participant in economic relations guarantees the implementation of his legal protection. Thus, these provisions once again emphasize the principle of the presumption of good faith of the taxpayer.

Judicial practice helps to understand the criteria of "due diligence and care". Thus, the Supreme Arbitration Court of the Russian Federation, in Ruling No. 17389/07 of December 21, 2007, recognized as legitimate the conclusions of lower courts on the observance by the taxpayer of due diligence and caution in the course of his activities.

It would be useful to consider the specific circumstances that led the Supreme Arbitration Court of the Russian Federation to this conclusion:

When concluding transactions, the taxpayer showed due diligence: he demanded that suppliers provide information on tax registration, systematic payment of value added tax to the budget from income received from the sale of goods (in this case, lumber);

The tax authority has not presented evidence confirming that the company has an intent to create favorable tax consequences and any relationship of the taxpayer with suppliers or sub-suppliers aimed at creating a chain of enterprises that evade taxes;

The taxpayer made transactions with real goods of real value purchased on the domestic market and exported outside the Russian Federation. At the same time, the first-tier suppliers submitted to the tax authority documents confirming the receipt from the company of the proceeds for the delivered goods and the payment of value added tax to the budget.

Since 01.01.2009, paragraph 2.1 of Article 252 of the Tax Code of the Russian Federation has been amended, in accordance with which the procedure set forth in it has been extended to non-property rights.

However, the revaluation of non-property rights with a monetary value during the reorganization for the purposes of calculating income tax was not carried out either before 01.01.2009 or after that date.

As the practice of tax audits shows, the tax authorities, as a rule, do not recognize the following types of expenses as economically justified:

Costs for the purchase of overalls, safety shoes and protective devices in the event that the mandatory use of overalls, safety shoes and protective devices by employees of a particular profession is not provided for by the legislation of the Russian Federation;

Costs for the purchase of fuel, water and energy of all kinds, if they are not justified by the technological process;

The cost of paying for the services of specialized recruitment organizations in the event that the organization did not actually recruit employees, including as a result of considering candidates submitted by specialized recruitment companies;

Business trip expenses are taken into account only if there is evidence of the production nature of the trip (business trip);

Expenses for paying for consulting, accounting, legal services, if the organization has similar staff positions.

Justified costs are understood as economically justified costs, the assessment of which is expressed in monetary terms.

According to the provisions of paragraph 1 of Article 11 of the Tax Code of the Russian Federation, the concept of "primary accounting documents" for the purpose of their use for tax purposes should be determined in accordance with the legislation of the Russian Federation on accounting (see also letter of the Ministry of Finance of Russia dated 04.24.2007 N 07-05-06 / 106).

Requirements for the execution of documents confirming the costs of taxpayers are established in articles 313 - 333 of the Tax Code of the Russian Federation, as well as in regulatory legal acts on accounting. In addition, the requirements for the execution of certain types of documents are established in other acts of the legislation of the Russian Federation and regulatory legal acts of state bodies.

The primary accounting documents of an organization confirming tax benefits must comply with the conditions imposed on them by Article 9 of the Federal Law of the Russian Federation of November 21, 1996 N 129-FZ "On Accounting" (hereinafter - Law N 129-FZ).

The taxpayer should pay attention to the fact that in order to document the expenses, it is necessary documenting according to the corresponding unified form of primary accounting documentation. In the letter of the Office of the Ministry of Taxes of Russia for the city of Moscow dated 11.07.2003 N 26-08 / 38889 with reference to the letter of the Ministry of Taxes of Russia dated 05.05. If the unified forms of primary accounting documentation approved by the State Statistics Committee of Russia are removed by the organization, the essential details of the unified forms are removed, then the expenses incurred and indicated by the organization in primary documents that do not comply with the requirements of the legislation of the Russian Federation cannot be recognized as documented and, therefore, taken into account for profit tax purposes.

Thus, the taxpayer must draw up all business transactions on forms of unified forms corresponding to these business forms. However, there are cases when the form of a unified form is not approved for the corresponding operation.

In this case, it seems that the taxpayer, in accordance with the requirements of paragraph 2 of Article 9 of Law N 129-FZ, can develop such a form independently, while it must contain the following mandatory details:

a) the name of the document;

b) the date of the document;

c) the name of the organization on behalf of which the document is drawn up;

e) measuring instruments of economic transactions in physical and monetary terms;

f) the names of the positions of persons responsible for the business transaction and the correctness of its execution;

g) personal signatures of the said persons.

If the taxpayer uses forms of primary documents for which standard forms of primary accounting documents are not provided, he must approve the appropriate forms in the order on accounting policy. Such a requirement is contained in paragraph 5 of PBU 1/98 "Accounting policy of the organization", approved by Order of the Ministry of Finance of Russia dated 09.12.1998 N 60n.

Expenses in accordance with par. 2 p. 1 art. 252 of the Tax Code of the Russian Federation recognized reasonable and documented costs incurred by the taxpayer.

Justified expenses according to par. 3 p. 1 art. 252 of the Tax Code of the Russian Federation, economically justified costs are recognized, the assessment of which is expressed in monetary terms.

Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation. If the expenses were made on the territory of a foreign state, then the documents of the foreign state must be drawn up in accordance with the customs of business. In addition, documented expenses are understood as expenses confirmed by documents indirectly confirming the expenses incurred, including a customs declaration, a business trip order, travel documents, a report on the work performed in accordance with the contract.

Expenses incurred by the taxpayer for the purpose of calculating income tax in accordance with paragraph 2 of Art. 252 of the Tax Code of the Russian Federation are divided into expenses associated with production and sale, and non-operating expenses.

The costs associated with the production and sale, in accordance with paragraph 2 of Art. 253 of the Tax Code of the Russian Federation, in turn, are divided into material costs, labor costs, the amount of accrued depreciation and other expenses.

To material costs in accordance with paragraph 1 of Art. 254 of the Tax Code of the Russian Federation include the following costs:

For the purchase of raw materials and (or) materials used in the production of goods (performance of work, provision of services) and (or) forming their basis or being a necessary component in the production of goods (performance of work, provision of services);

For the purchase of materials used:

For packaging and other preparation of manufactured and (or) sold goods (including pre-sale preparation);

For other production and economic needs (testing, control, maintenance, operation of fixed assets and other similar purposes);

For the purchase of tools, fixtures, inventory, instruments, laboratory equipment, overalls and other means of individual and collective protection provided for by the legislation of the Russian Federation, and other property that is not depreciable property. The cost of such property is included in the composition of material costs in full as it is put into operation;

For the purchase of component parts that are subject to installation and (or) semi-finished products that are subject to additional processing from the taxpayer;

For the purchase of fuel, water and energy of all types spent for technological purposes, the production (including by the taxpayer for production needs) of all types of energy, heating buildings, the costs of transformation and transmission of energy;

For the purchase of works and services of an industrial nature performed by third-party organizations or individual entrepreneurs, as well as for the performance of these works (rendering of services) by the structural divisions of the taxpayer. Production works (services) include:

Performance of individual operations for the production (manufacturing) of products, performance of work, provision of services, processing of raw materials (materials);

Monitoring compliance with established technological processes;

Maintenance of fixed assets and other similar works;

Transport services of third-party organizations (including individual entrepreneurs) and (or) structural divisions of the taxpayer itself for the transportation of goods within the organization, in particular the movement of raw materials (materials), tools, parts, blanks, other types of goods from the base (central) warehouse to workshops (departments ) and delivery of finished products in accordance with the terms of agreements (contracts);

Material costs include costs associated with the maintenance and operation of fixed assets and other environmental property (including costs associated with the maintenance and operation of treatment facilities, ash collectors, filters and other environmental facilities, the costs of burying environmentally hazardous waste, the costs of purchasing services of third-party organizations for the receipt, storage and destruction of environmentally hazardous waste, wastewater treatment, the formation of sanitary protection zones in accordance with the current state sanitary and epidemiological rules and regulations, payments for maximum permissible emissions (discharges) of pollutants into the natural environment and other similar expenses).

The following are equated to material ones (clause 7 of article 254 of the Tax Code of the Russian Federation):

Expenses for land reclamation and other environmental protection measures, unless otherwise provided by Art. 261 of the Tax Code of the Russian Federation;

Losses from shortage and (or) damage during storage and transportation of inventories within the limits of natural loss, approved in the manner established by the Government of the Russian Federation;

Technological losses during production and (or) transportation. Technological losses are recognized as losses during the production and (or) transportation of goods (works, services) due to the technological features of the production cycle and (or) the transportation process, as well as the physical and chemical characteristics of the raw materials used;

Expenses for mining and preparatory work in the extraction of minerals, for operational overburden work in quarries and threaded work in underground mining within the mining allotment of mining enterprises.

In the taxpayer's expenses for wages in accordance with Art. 255 of the Tax Code of the Russian Federation are included:

Any accruals to employees in cash and (or) in kind;

Incentive accruals and allowances;

Compensation accruals related to the mode of work or working conditions;

Bonuses and one-time incentive accruals;

Expenses associated with the maintenance of employees, provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.

Depreciable property in accordance with paragraph 1 of Art. 256 of the Tax Code of the Russian Federation are recognized: property, results of intellectual activity and other objects of intellectual property, the useful life of which is more than 12 months, and the initial cost is more than 20,000 rubles, which are owned by the taxpayer (unless otherwise provided by Chapter 25 Tax Code of the Russian Federation) used to generate income and the cost of which is repaid by depreciation.

Capital investments in leased fixed assets in the form of inseparable improvements are also recognized as depreciable property, provided that the improvements are made by the lessee with the consent of the lessor. The list of property not subject to depreciation is given in paragraph 2 of Art. 256 of the Tax Code of the Russian Federation.

Fixed assets subject to depreciation are distributed into depreciation groups in accordance with their useful life, there are ten such groups in total. If the fixed asset is not contained in any of the groups, its useful life on the basis of paragraph 5 of Art. 258 of the Tax Code of the Russian Federation should be installed independently, guided by the technical specifications or recommendations of the manufacturer.

The amount of depreciation is calculated separately for each item of fixed assets and is determined monthly. When determining other costs associated with production and sales, it is necessary to be guided by Art. 264 of the Tax Code of the Russian Federation.

The Tax Code proposes to attribute to direct costs material costs determined in accordance with paragraphs. 1 and 4 paragraph 1 of Art. 254 of the Tax Code of the Russian Federation, namely:

Labor costs of personnel involved in the process of production of goods, performance of work, provision of services, as well as the amount of the unified social tax and the costs of mandatory pension insurance used to finance the insurance and funded part of the labor pension, accrued on the indicated amounts of labor costs;

Amounts of accrued depreciation on fixed assets used in the production of goods, works, services.

Taxpayers are given the right to independently establish in the accounting policy for tax purposes a list of direct costs associated with the production of goods (performance of work, provision of services).

Letter No. 03-03-04/1/176 of March 2, 2006 of the Russian Ministry of Finance notes that the provisions of the Tax Code of the Russian Federation, which allow taxpayers to independently determine the list of direct expenses, are aimed at bringing tax accounting closer to accounting. Therefore, the procedure for classifying production and sales expenses incurred during the reporting (tax) period as expenses for tax purposes should be established by analogy with the procedure used by an organization for accounting purposes.

In addition, according to the opinion of the Ministry of Finance of Russia, expressed in Letter No. 03-03-04/1/176 dated March 2, 2006, organizations in the structure working capital of which a significant proportion is work in progress, when determining the composition of direct costs, one should be guided by the list of direct costs given in paragraph 1 of Art. 318 of the Tax Code of the Russian Federation.

Costs that are not included in direct costs are classified as indirect costs. The exception is non-operating expenses, determined in accordance with Art. 265 of the Tax Code of the Russian Federation. The composition of non-operating expenses includes reasonable costs for the implementation of activities not directly related to production and (or) sales.