What is the transfer of account balance 68.04 2. In which accounts is the amount of income tax accounted for? "Transfer of funds from the account of the organization to repay the debt to the budget for income tax"

"Financial newspaper", N 8, 2004

According to subparagraphs 1, 2 of Article 285 of the Tax Code of the Russian Federation, the year is recognized as the tax period for profit tax, and the reporting period is I quarter, six months, 9 months. During the tax period, it is possible to change the signs of the financial result in the tax, as well as in accounting (loss for the I quarter can change profits for the first six months, etc.).

In accordance with Clause 8, Article 274 of the Tax Code of the Russian Federation, if a taxpayer incurs a loss, in this reporting period the tax base is recognized as 0. Comparing the financial result in accounting with the financial result in tax accounting (loss) in this reporting period, according to Accounting Regulation "Accounting for Profit Tax Calculations" PBU 18/02, approved by Order of the Ministry of Finance of Russia dated 19.11.2002 N 114н, deferred tax assets and liabilities formed on these differences should be reflected in accounting. In this case, the loss received in the reporting period will reduce the taxable profit in the next reporting period in full, since taxable profit is calculated on an accrual basis from the beginning of the year. Therefore, the loss of the reporting period is a temporary deductible difference that generates a deferred tax asset (IT):

IT \u003d NU x 24%,

where OU - tax loss.

Current income tax (TNP) is 0 and is determined by the formula:

TNP \u003d UD + PNO - PNA + deltaONA - delta ONO \u003d 0,

where UD - conditional income,

PNO - permanent taxable difference,

PNA - a permanent tax asset,

deltaONA - change in deferred tax assets,

delta ONO - change in deferred tax liabilities.

To reflect profit tax calculations in account 68, “Calculations for taxes and fees”, you should open subaccount 4-2 “Calculation of income tax”, and to reflect payment of tax to the budget, subaccount 4-1 “Calculation with budget for income tax. "

The balance in subaccount 68-4 reflects the relationship with the budget: debit balance - overpayment, and credit - debt to the budget. It should be borne in mind that the sub-accounts 68-4-1 and 68-4-2 do not close during the year and have balances. During the reformation of the balance sheet at the end of the year, the calculated current income tax can be transferred to subaccount 68-4-1 with an accounting record:

Debit 68-4-2 "Calculation of income tax", Credit 68-4-1 "Calculation with the budget for income tax".

Account 68-4-2 "Calculation of income tax" closes and at the beginning of next year will have a zero balance.

Contingent income / expense for income tax - the amount subject to change during the year. There are two options for reflecting a new conditional income / expense:

reverse the conditional income / expense for the previous reporting period and accrue the indicator corresponding to the current reporting period;

to correct the conditional income / expense calculated in the previous reporting period with a reversal or additional entry to the value of the current reporting period.

Example 1. A small business prepares reports using PBU 18/02. Income and expenses in tax accounting are determined on a cash basis. The use of the cash method is related to the occurrence of temporary differences. According to the results of the first quarter, the organization has a taxable profit of 5,653.38 rubles. In accounting, the financial result is a profit of 22,811.19 rubles. (conditional figures). The difference in financial results for tax and accounting purposes in the I quarter of 2003 is due to the following.

1. Revenue in the amount of 15 500 rubles. not paid by buyer. The IT that has arisen in connection with this is reflected:

Debit 68-4-2, Credit 77 - 3720.00 rubles. (15,500 x 24%).

1. Due to the application of various methods for calculating depreciation on fixed assets in the first quarter of 2003, a deductible temporary difference arose and IT reflected on it, which will be reflected in accounting accounts:

Debit 68-4-2, Credit 77 - 436.57 rubles.

Change IT for the I quarter will be:

3720.00 + 436.57 \u003d 4156.57 rubles.

1. The advance payment in the amount of 193.50 rubles was received. The arisen SHE in accounting is reflected:

Debit 09, Credit 68-4-2 - 38.70 rubles. (161.25 x 24%).

1. The organization in 2002 had a loss of 20,000 rubles, for which it was formed in 2002 in the amount of 10,000 x 24% \u003d 2400 rubles, and at the beginning of 2003, account 09, “Deferred tax assets” there is an incoming balance - 2400 rubles. Loss allows you to reduce the tax base by 30%:

5,653.38 x 30% \u003d 1,696.01 rubles.

Thus, it is possible to write off IT in the amount of 407.04 rubles. (1696.01 x 24%) and record:

Debit 68-4-2, Credit 09 - 407.04 rubles.

The change in IT for the I quarter will be:

38.70 - 407.04 \u003d (-368.34) rubles.

1. Accrued conditional income for the I quarter:

Debit 99, Credit 68-4-2 - 5474.69 rubles. (22,811.19 x 24%).

The current income tax calculated by the above formula will be:

5474.69 - 368.34 - 4156.57 \u003d 949.77 rubles.

Thus, adjusting the conditional expense for changes in IT and IT, we get the current income tax, which in the tax return will be calculated based on the taxable amount of profit, reduced by part of the loss for 2002, within 30% of the profit received in the I quarter of 2003 g .:

5653.38 - 5653.38 x 30% \u003d 3957.37 rubles.

3957.37 x 24% \u003d 949.77 rubles.

The obtained indicators are reflected in the form of N 2.

Fragment of form N 2 "Profit and loss statement" for the I quarter<*>

For six months in tax accounting loss (27,797.01 rubles.), And in accounting profit (41,172.24 rubles.). The difference in financial results is due to temporary differences, which are reflected both in the event of occurrence and in the repayment of amounts on sub-account 68-4-2.

From the analysis of records in subaccount 68-4-2 it follows that the change in SHE for the II quarter will be:

6671.28 - (38.70 - 407.04) \u003d 7039.62 rubles.

Having added the changes for the I quarter (see the fragment of the form N 2), we get the change in IT for six months:

7039.62 + (-368.34) \u003d 6671.28 rubles.

The change in IT for the II quarter, as can be seen from subaccount 68-4-2, will be:

273.64 + 15 842.40 - 3720.00 \u003d 12 396.04 rubles.

Having added the changes for the I quarter (see the fragment of form N 2), we get the change in IT for the first half of the year:

12 396.04 + 4156.57 \u003d 16 552.62 rubles.

Current income tax will be:

9881.34 + 6671.28 - 16 552.62 \u003d 0 rubles.

The balance at the end of the second quarter on subaccount 68-4-2 is 0, the calculation of which corresponds to the norms of Clause 8 of Article 274 of the Tax Code of the Russian Federation.

We calculate the net profit indicator:

41 172,24 - 9881,34 = 31 290,90

or 41 172.24 + 6671.28 - 16 552.62 \u003d 31 290.90.

The reflection of this indicator on account 99 "Profit and loss" for the six months:

For six months, for tax purposes, a loss was received, therefore, there is no right to reduce taxable profit by no more than 30% by the amount of loss of previous years. The portion of SHE written off in the first quarter formed at a loss for 2002 must be reversed. Given the specifics of the write-off of IT formed by the loss of previous years, i.e. the dependence of its value on the amount of profit for the corresponding reporting period, we can conclude that this ITA will be subject to adjustment during the year and its value will be determined specifically based on the results of the tax period (year).

Current income tax and net profit are reflected in the form N 2 "Profit and loss statement".

Fragment of form N 2 "Profit and loss account"

Loss for previous tax periods (Clause 1, Article 283 of the Tax Code of the Russian Federation) allows the organization, subject to profit, to reduce taxable profit by no more than 30%. Thus, it becomes clear the definition of income tax "income tax" as conditional income. Contingent income will become real for the organization, in the form of savings on the payment of income tax, provided that the organization receives profit within the next 10 years and it will be enough to cover the entire loss.

Example 2. In 2003, in the organization’s accounting, the loss amounted to 70,000 rubles, in tax accounting - 60,000 rubles. The difference arose due to the non-recognition of part of the costs of travel expenses. As a result, a permanent taxable difference in the amount of 10,000 rubles was formed.

The following financial results were obtained in tax accounting:

N. Strykanova

Senior Lecturer

MIPK at MSTU. N.E. Bauman

Introduction

Accounting under PBU 18/02 today is one of the most difficult sections of accounting. Many organizations try to minimize the occurrence of differences between accounting and tax accounting, but recent changes in legislation only increase the number of situations when they arise. There are not many software products on the market in which profit tax calculation and accounting in accordance with RAS 18/02 are automated at the proper level, one of them is 1C: Accounting 8. In this product, accounting for permanent and temporary differences in accounting is fully automated Fixed assets, exchange rate differences, when reflecting most of the normalized costs in production. 1C: Accounting 8 automatically calculates fixed and deferred tax assets and liabilities, provides a detailed analytical account of the differences. A whole range of software tools is responsible for all this and it is not so easy to deal with it. Usually, the understanding and knowledge of users about the operation of this subsystem is enough to correctly reflect in the accounting of business operations. However, if errors occur in accounting in accordance with RAS 18/02, users may not always find an error and are not able to systematically verify all aspects of accounting. The program contains reports, but it’s hard to find an error in the case of a large number of differences.
  In this article, we will talk about the different types of errors that occur in accounting according to RAS 18/02 and describe the means of finding and correcting these errors.

Legislation requirements.

The formation of income tax in accounting is regulated in the legislation of the Russian Federation by accounting provision PBU 18/02. In accordance with this document, “income tax is recognized as income tax for tax purposes, determined on the basis of the amount of the conditional expense (conditional income), adjusted for the amount of the permanent tax liability (asset), increase or decrease in the deferred tax asset and the deferred tax liability of the reporting period. " Therefore, for correct accounting, it is necessary to have algorithms for calculating permanent tax assets (liabilities) and deferred tax assets (liabilities). According to PBU, “A permanent tax liability (asset) is equal to the value defined as the product of the constant difference arising in the reporting period with the income tax rate”, and “Deferred tax assets (liabilities) are equal to the value defined as the product of deductible (taxable) temporary differences arising in the reporting period on the profit tax rate. " In the future, these tax assets and liabilities will be abbreviated as PNO, PNA, ONA and IT, respectively.
  Checking the correctness of accounting according to RAS 18/02 is reduced to the following algorithm:

• check whether all differences are revealed and whether their type is correctly defined
• checking the classification of temporary differences as deductible or taxable

1. checking the classification of permanent differences as leading to an increase or decrease in tax payments
2. verification of calculation and correct reflection in accounting IT, IT, PNO and PNA
3. verification of other operations under PBU 18/02 (loss carried forward; revaluation when the tax rate is changed, etc.)

Implementation in the program.To control the correctness of calculations of income tax in 1C programs, tax accounting is provided in parallel with accounting. Tax accounting in the program 1C: Accounting 8 is implemented through a separate “Chart of accounts of tax accounting (for income tax)”. His accounts are almost identical to the accounts of accounting, and when making accounting entries, the document also generates tax accounting entries in a separate register with the accounting type “NU” (tax accounting). The correspondence between the accounts of the two types of accounting is established in the table "Correspondence of accounts BU and NU". It should be noted that not all accounts of the self-supporting chart of accounts have created tax accounting accounts. For example, for all accounts of the accounts of mutual settlements, a single account of PV (“receipt / disposal”) is assigned, and there are no analogues in the accounts of cash accounts.

For a number of reasons, such as differences in the methods of calculating depreciation or rationing of expenses in NU, differences in the assessment of income and expenses in accounting and tax accounting may appear. These differences according to the requirements of RAS 18/02 should be classified as temporary and permanent, and temporary differences should be considered separately for the types of assets and liabilities. However, in reality, in order to correctly account for differences, it is often necessary to know not only what type of assets and liabilities they relate to, but even to tie them to a specific asset and liability. Therefore, it was decided to take these differences into account on the same accounts as the assets themselves, with the same analytical accounting details. That is, the differences should be made separate postings. The differences relate to accounting, however, in order to avoid complicating the structure of the accounting register, it was decided to record them in the tax register. Permanent differences are entered into the register with the accounting type “PR”, and temporary “BP”. It follows that for the correct accounting the equality BU \u003d NU + PR + BP is characteristic, with the left part being fixed in the accounting register (normal posting) and the right part in the tax register (up to three transactions for one transaction). This equality must be satisfied for movements and balances in all accounts for which correspondence is established.
Program 1C: Accounting 8 automatically generates postings to tax accounts. To do this, in all documents it is possible to specify tax accounting accounts and features for determining the amount of transactions. So, the amounts of income and expenses accepted in tax accounting are indicated in the documents separately from the accounting ones, and the amounts related to permanent differences are usually also specified in the documents explicitly, or can be determined by some additional details, such as cost items. The amounts of temporary differences are almost always determined from the above equality, that is, they are calculated by the formula: BP \u003d BU - NU - PR. If the user generates manual accounting entries, then he himself must generate the entries in tax accounting and monitor the implementation of equality.

The calculated temporary differences are divided by types of assets and liabilities, and the correspondence between these types and accounts of the tax chart of accounts is established according to the special “Table of types of assets and liabilities”, which is rigidly fixed in the program code.
  At the end of each month, the document “Closing the Month” is carried out, which determines the amounts of PNO and PNA, IT and IT based on the data on PR and BP entered in the accounting register “Tax”. The document generates postings to account 68.04.2 (“Calculation of income tax”) according to the following algorithm:

A permanent tax liability is determined based on the debit turnover of tax accounts 90 and 91 (excluding sub-accounts 90.09 and 91.09) with the accounting type “PR” multiplied by the income tax rate and is recorded in the debit of account 99.02.3 “Permanent tax liability” in correspondence with the score 68.04.2.
A permanent tax asset is determined based on the credit turnover of tax accounts 90 and 91 (excluding sub-accounts 90.09 and 91.09) with the accounting type “PR” multiplied by the income tax rate and is recorded in the loan of the same account 99.02.3.
To calculate deferred taxes, a special table of correspondence of types of assets and liabilities and tax accounting accounts is used. This table is fixed in the program code. The calculation can be presented in two parts:
If profit is obtained in tax accounting, then it is checked whether it is possible to offset the loss of previous years. Those. if the debit balance of account 99 in tax accounting multiplied by the tax rate on profits is greater than the balance of the final debit on account 09 in the form of "Profits and losses", then a posting to debit of account 09 from credit 68.04.2 is created for the amount of this difference. If less - the wiring is done in the opposite direction.
  For each type of asset or liability, the amounts calculated on the tax accounting accounts (which are determined from the table above) are calculated by the type of accounting “BP”. From the obtained estimates of the remaining types of assets and liabilities, depending on a number of conditions, such as activity / passivity of accounts, the size of debit and credit balances, the deferred and recognized tax liabilities are calculated. After that, deferred tax liabilities are recorded in accounting entries “Dt 68.04.2 Kt 77” (recognition of IT) or “Dt 77 Kt 68.04.2” (repayment of IT); and deferred tax assets are recorded with the entries “Dt 09 Kt 68.04.2” (recognition of IT) or “Dt 68.04.2 Kt 09” (repayment of IT).
For the amount of accounting profit or loss, multiplied by the tax rate on profit, the transaction “Dt 99.02.1 Kt 68.04.2” or “Dt 68.04.2 Kt 99.02.2” is made
The resulting balance on account 68.04.2 is transferred to account 68.04.1 “Settlements with the budget for income tax”
There are no data on the size of the income tax rate in the system. Oddly enough, this is a fairly common situation during the first calculation of income tax. It should be noted that rates must be specified for each organization.

The system does not fill out the table “Correspondence of accounts BU and OU”, which establishes the relationship between the accounts of accounting and tax accounting. This table is automatically filled in when you start working in the database, so the error only applies to accounts added manually, i.e. if we add, for example, a new subaccount to an existing account, you should indicate the corresponding tax account for it.
Also, due to the tough and unavailable for users to change the relationship table of the types of assets and liabilities with tax accounting accounts, when creating new accounts in the income tax accounts, the system may not find the necessary correspondence according to the table and calculate incorrectly. This often happens when automating new accounting sections. This problem can only be solved by finalizing the configuration, however, it is very simple.
According to the principle of posting formation, we get that accounting data should be equal to the sum of tax accounting data and permanent and temporary differences. Therefore, for the correct accounting is characterized by equality: BU \u003d NU + PR + BP. In principle, this equality should be fulfilled for balances and turnover for all accounts for which compliance is established, however, even in the standard setup of tax accounting accounts, not all accounts satisfy this requirement. For example, the turnover on the account of the payroll may not coincide with the sum of the turns on all accounts accounting for mutual settlements. In this case, you should find all accounts for which the rule is violated, and evaluate whether this really leads to an error. In the standard configuration, the reports “Comparison of accounting and tax accounting data” are used to verify equality
If the deferred tax assets and / or liabilities are calculated correctly, then the monthly turnover for all accounts except 90 and 91, with the type of BP accounting in tax accounting, multiplied by the income tax rate, should be equal to the monthly turnover on accounts 77 and 09 in accounting. (Moreover, this comparison is best done in terms of types of assets and liabilities). Failure to comply with this equality indicates the presence of errors. A similar check can be carried out with the standard report “Help-calculation“ Permanent and temporary differences ”.
If the calculation of the permanent tax assets and / or liabilities is done correctly, then this equality is true: the monthly turnover for accounts 90 and 91 in tax accounting with the accounting type “PR”, multiplied by the income tax rate is equal to the monthly turnover of account 99.02.3 (PNO + PNA) in accounting. Accordingly, failure to fulfill equality is a mistake.
creating manual postings. It should also be said that violation of this rule does not necessarily lead to an error in calculating income tax.
Account 68.04.2 ("Calculation of income tax") should be generated only automatically, without manual entries.
With proper accounting, there should be no manual postings on the 99th account in both accounting and tax accounting.

The reformation of the balance sheet is the final operation of the accounting and tax accounting of the current year. In "1C" programs, this procedure is automated. However, to disclose its essence, it is necessary to familiarize yourself with the procedure for reflecting information on the formation of a financial result and calculations of income tax using PBU 18/02 during the reporting year. These issues are covered by the consultants of 1C: Servistrend.

To begin with, we recall what operations were reflected in the accounting and reporting when making profit tax calculations. When reflecting in the accounting and financial statements of profit tax calculations for the first quarter, six months, nine months, a year, the organization carries out actions recorded by the following changes in accounts (digital code and account names are given in accordance with the standard setting of the Chart of accounts in programs " 1C "):

Debit 90.9 "Profit / loss on sales" Credit 99.1 "Profit and loss" - the financial result of the current period (profit); Debit 91.9 "Balance of other income and expenses" Credit 99.1 "Profit and loss" - financial result of the current period (loss received); Debit 99.1 "Profit and loss" Credit 90.9 "Profit / loss on sales" Debit 99.1 "Profit and loss" Credit 91.9 "Balance of other income and expenses" - monthly advance payments of income tax; Debit 68.4.1 "Settlements with the budget" Credit 51 "Settlement account" - conditional income tax expense calculated according to accounting data (profit made); Debit 99.2.1 "Contingent expense for income tax" Credit 68.4.2 "Calculation of income tax" - conditional income for income tax calculated according to accounting data (loss incurred); Debit 68.4.2 "Calculation of income tax" Credit 99.2.2 "Contingent income tax" - permanent tax assets based on transactions made during the reporting period with positive permanent differences; Debit 99.2.3 "Permanent tax assets and liabilities" Credit 68.4.2 "Calculation of income tax" - permanent tax liabilities based on operations performed during the reporting period with negative permanent differences; Debit 68.4.2 "Calculation of income tax" Credit 99.2.3 "Permanent tax assets and liabilities" - deferred tax assets based on transactions made during the reporting period with deductible temporary differences on accrual; Debit 09 "Deferred tax assets" Credit 68.4.2 "Calculation of income tax" - upon repayment; Debit 68.4.2 "Calculation of income tax" Credit 09 "Deferred tax assets" - when writing off; Debit 99.1 "Profit and loss" Credit 09 "Deferred tax assets" - deferred tax liabilities based on operations performed during the reporting period, with taxable temporary differences on accrual; Debit 68.4.2 "Calculation of income tax" Credit 77 "Deferred tax liabilities" - upon repayment; Debit 77 "Deferred tax liabilities" Credit 68.4.2 "Calculation of income tax" - when writing off; Debit 77 "Deferred tax liabilities" Credit 99.1 "Profit and loss".

Deferred tax assets and liabilities are written off upon disposal of the assets (liabilities) with which they were associated.

When moving from one reporting period to another, the amounts of the above indicators change. And for each reporting period, their value is either re-calculated (the amount accrued based on the results of the previous period is reversed in full), or adjusted by additional charge or reversal of a part of the amount, defined as the difference between the values \u200b\u200bof indicators calculated according to the results of the reporting and previous periods. As a result of the adjustment of the conditional income tax expense (income) by reflecting the fixed and deferred tax assets and liabilities in the balance sheet, the credit balance of account 68.4.2 “Calculation of income tax” acquires a value equal to the amount of tax calculated from the actual profit of the reporting period formed in tax ledgers. This amount is determined in the income tax return and serves as the basis for calculating advance payments of income tax transferred to the budget. Thus, the annual indicators of the current income tax, deferred tax assets and liabilities are formed in stages (cumulatively from the beginning of the year).

A) In the balance sheet

• line 145 - the balance of deferred tax assets.

• line 240 - in the composition of short-term receivables, including overpayment to the budget for income tax;
• line 470 - the retained earnings will include the financial result obtained by calculation for the period from the beginning of the year;
• line 515 - the balance of deferred tax liabilities.

• line 624 - in the composition of taxes and duties, including debts to the budget for income tax will be included.

B) In the statement of profit and loss

• line 140 - profit (loss) before tax, total;
• line 141 - deferred tax assets;
• line 142 - deferred tax liabilities;
• line 150 - current income tax;
• by extension line 151 - written off deferred tax assets and liabilities that change the net profit indicator;
• line 190 - the financial result of the cumulative total from the beginning of the reporting year, obtained by calculation (net profit, loss);
• line 200 reference - permanent tax assets and liabilities.

The state of settlements with the budget at the end of the reporting year is defined as the balance of account 68.4 "Income tax". Moreover, the debit of account 68.4.1 "Settlements with the budget" and the credit of account 68.4.2 "Calculation of income tax" in accounting during the reporting year separately accumulate the amount transferred to the budget and accrued income tax.

The reformation of the balance occurs in 1C programs during the implementation of the document "Closing of the month" of December 31. In this document, you must set the confirmation flag in the "balance sheet reformation" position.

In order to form operations for closing the month of December, and, consequently, of the current year, the following steps must be performed sequentially.

1. Post a document (menu "Documents") "Closing of the month" of December 31 of the reporting year, by checking all the checkboxes except the last four (Fig. 1).

Fig. 1. Closing of the month

At this stage, the financial result of the reporting year (profit or loss) is determined, deducted from the debit (credit) of accounts 90.9 and 91.9 in the credit (debit) of account 99.1 "Profit and loss".

2. Post a document (menu "Tax Accounting") "Regular Operations on Tax Accounting" dated December 31 of the reporting year with all the checkboxes selected except the last (Fig. 2).

Fig. 2. Closing a month in tax accounts

After conducting this document, permanent and temporary differences between the tax base for income tax and the accounting financial result can be revealed.

3. Conduct another document “Closing of the month” dated December 31 of the reporting year, by checking the boxes only in the positions corresponding to operations under RAS 18/02 (Fig. 3).

Fig. 3. Closing of the month (application of PBU 18/02)

When applying PBU 18/02, deferred and permanent tax assets and liabilities are recognized, repaid and written off, as a result of which the current income tax generated by the credit of subaccount 68.4.2 takes on a value equal to that calculated in the Declaration on income tax, that is, in tax accounting .

The sequence of actions performed above corresponds to the monthly closing operation of the month during the reporting year.

4. Conduct one more document “Closing of the month” dated December 31 of the reporting year, by setting only one checkbox for the operation “Balance Reformation” (Fig. 4).

Fig. 4. Balance Reformation

5. Conduct the second document “Regulatory Operations on Tax Accounting” dated December 31 of the reporting year, also by checking only one check box for the operation “Closing Tax Accounts” (Fig. 5).

Fig. 5. Closing tax accounts

Currently, some experts also refer to the closing of the income tax accounts 68.4.1 “Settlement with the budget” and 68.4.2 “Calculation of income tax” as part of the balance sheet reformation process. This operation is carried out manually. To do this, you need to carry out the document "Accounting Information" (the menu Logs, General Documents).

Thus, we entered the last transaction in the business accounting journal of the reporting year. The balance is reformed. Tax accounts closed. Accounting for profits and losses and income tax will begin in the new year from the beginning, "from scratch."

And now we will consider what postings will be generated by 1C: Accounting automatically when conducting the above documents.

1. Amounts of advance payments of income tax made during the year are counted against current income tax:

Debit 68.4.2 "Calculation of income tax" Credit 68.4.1 "Settlements with the budget".

Depending on the decision made by the organization to close the sub-accounts noted above, the following actions can be performed.

2. The amount of the overpayment for income tax can be transferred from the debit of subaccount 68.4.1 to the specially created subaccount of account 68 "overpayment for income tax in previous periods" or is included in deferred tax assets:

Debit 09 "Deferred tax assets" (overpayment of tax) Credit 68.4.1 "Settlements with the budget".

3. The resulting income tax debt is transferred from the credit of account 68.4.2 to the credit of the specially created subaccount of account 68 "Debt to the budget for income tax".

4. The balance of the sub-accounts of account 90 are debited from the credit (debit) of sub-accounts 1 to 8 to the credit (debit) of account 90.9 "Profit, loss from sales".

5. The balance of the sub-accounts of account 91 is debited from the credit (debit) of accounts 91.1 "Other income" and 91.2 "Other expenses" in the debit (credit) of account 91.9 "Balance of other income and expenses".

6. The balance of the sub-accounts of account 99 "Profit and loss" is debited from the credit (debit) of accounts 99.2.1 "Contingent income tax expense", 99.2.2 "Contingent income tax profit", 99.2.3 "Permanent tax assets and liabilities "in the debit (credit) of subaccount 99.1" Profit and loss ".

How these postings are reflected in the program, see figure 6.

Fig. 6. Posting reformation balance.

7. The balance formed on account 99.1 "Profit and loss", namely, net profit (loss) of the reporting year, is transferred to account 84 "Retained earnings (uncovered loss)":

Debit 99.1 Credit 84 - profit received; Debit 84 Credit 99.1 - received loss.

As a result, at the beginning of the new reporting year, sub-accounts 68.4.1, 68.4.2, as well as accounts 90, 91, 99 do not have balances.

At the end of the tax period, 1C program also closes tax accounts - analogues of accounting accounts in tax accounting.

If an organization incurs a loss, then a special procedure for accounting for it, as determined by the Tax Code of the Russian Federation, comes into force.

As a general rule, loss is carried forward. That is, the tax base of the current period will not be reduced by the amount of this loss, it will reduce the tax base over the next ten years. And according to the rules of PBU 18/02, a decrease in the future tax base for income tax and, accordingly, the income tax itself leads to the formation of a tax asset of the organization (paragraphs 11, 14 of PBU 18/02).

Consider tax loss accounting as an example.

Example

According to the accounting data, a loss (-100,000 rubles) was received.

If the organization received a loss in the reporting (tax) period, the tax base for income tax in tax accounting in this period is recognized equal to zero (paragraph 8 of article 274 of the Tax Code of the Russian Federation). Thus, in accounting, there is a positive difference between the tax base for income tax and accounting loss, in our example it is 100,000 rubles.

In tax accounting, the amount of loss is carried forward and reduces the tax base of subsequent reporting (tax) periods by no more than 30%.

In accounting, this transaction will not lead to a change in financial results in the future, and therefore, according to paragraph 11 of PBU 18/02, it will be recognized as a deductible temporary difference (100,000 rubles). Clause 14 of PBU 18/02 determines that in the reporting period when deductible temporary differences arise, an entity recognizes a deferred tax asset in its accounting records. This is the amount of income tax, which should lead to a decrease in income tax accrued and payable to the budget in subsequent reporting periods.

Deferred tax assets are recorded in accounting as non-current assets (sub. 17, 23 PBU 18/02).

In our example, a loss of 100,000 rubles. - deductible temporary difference.

Debit 68.4.2 Credit 99.2.2 - 24,000 rubles (100,000 rubles x 24%) - the conditional income tax income is reflected in accordance with paragraph 20 of PBU 18/02; Debit 09 Credit 68.4.2 - 24 000 rub. (100 000 rubles. X 24%) - reflected deferred tax asset.

The account balance 68.4.2 "Calculation of the current income tax" according to the accounting data will be equal to zero (24,000 rubles - 24,000 rubles \u003d 0). This corresponds to the amount of income tax reflected in the income tax return, that is, in tax accounting.

All organizations, regardless of their status, are recognized as taxpayers. The state of settlements with the budget is reflected in account 68 “Calculations for taxes and fees”. Analysis of the records gives an idea of \u200b\u200baccrued and fulfilled obligations, the presence of credit or debit tax debts.

Account Feature 68

According to the results of their economic activities, organizations and entrepreneurs should transfer part of their funds to the budget. Individuals have the same responsibilities.

The taxation of legal entities reflects 68 accounts in accounting. Transactions in the payment of budgetary obligations also forms an account 68.

68 account - active or passive?

Account 68 in accounting can have both a debit and a credit balance, depending on the nature of the debt. In case of overpayment of tax liabilities, the balance becomes debit. If there is debt, on the contrary, the amount that you want to transfer to the budget is located on credit balances.

Analytical accounting for account 68 is maintained separately for each type of tax. The final result is summarized, while on one payment the balance can take on a debit value, on others - a credit.

Thus, account 68 belongs to the group of active-passive accounts. The balance of these records is expanded, that is, the debit is reflected in the balance sheet asset, while the credit is part of the liability.

Account 68 in accounting

The calculation of tax liabilities based on the results of economic activity is carried out using account 68. Each type of tax that the organization must transfer has its own subaccount.

By methods of accrual, the following types of taxes are distinguished:

1. Property Paid for the ownership of an object - transport, land, property on the balance sheet of the organization. Taxes are calculated based on the value of the taxable base, do not depend on the results of the company.
2. Indirect taxes are included in the price of the goods or services provided (VAT, excise taxes, customs duties). The final payer is considered the direct consumer.
3. Taxes on the results of economic activity. They are calculated on the basis of profit.

Credit account 68 shows the accrued amounts that must be transferred to the budget. The data should coincide with the results of tax reporting - declarations, calculations. Debit 68 of the account shows operations to pay off debt or to reduce the amount of tax liabilities.

Account Postings 68

Analytical accounting is carried out for all types of taxes. The correspondence of account 68 depends on the nature of the operation, as is characterized in individual cases 68 account - active or passive. So, debit ct. 68 is formed in the following cases:

1. When paying to the budget - Dt 68 - Kt 51.
2. In the presence of "input" VAT - Dt 68 - Kt 19 - accept for deduction of VAT for goods, services received.

For a loan, account 68 in the posting accounting can form the following:

• Dt 99 - Kt 68 - income tax;
• Dt 91 - Kt 68 - reflected VAT on sales of other (non-core) activities;
• Dt 90 - Kt 68 - VAT is included in the value of the goods;
• Dt 70 - Kt 68 - accrued personal income tax when calculating wages, the account 68 is used. 1.

When offsetting tax liabilities, the transaction will look as follows:

• Dt 68 - Ct 68, count. 68 subaccounts will correspond to the types of taxes that are involved in the operation. The tax credit is carried out in the presence of confirmation of the tax inspection within the framework of budgets of the same type (federal, regional, local).

Example 1

Accrued wages in the amount of 45 000 rubles. Withheld and transferred to the personal income tax budget in the amount of 5850 rubles. To reflect personal income tax in transactions, account 68 1 is used:

• Dt 26 - Kt 70 - 45 000 rubles - payroll;
• Dt 70 - Kt 68 1 - 5850 rubles - withheld from personal income tax;
• Dt 68 1 - Kt 51 - 5850 rubles - PIT is transferred to the budget.

Example 2

Purchased goods worth 47,200 rubles, including VAT 18% 7200 rubles. Manufactured for sale products worth 88,500 rubles, including 18% VAT of 13,500 rubles. It is necessary to transfer tax to the budget in the amount of 6,300 rubles. VAT is recorded as 68 sub-accounts 2.

• Dt 26 - Kt 60 - 40 000 rubles - the goods are capitalized from the supplier;
• Dt 19 - Kt 60 - 7200 rubles - reflected the "input" VAT;
• Dt 62 - Kt 90 - 88 500 rubles - sales of products to the buyer;
• Dt 90 - Kt 26 - 75 000 rubles - the cost of goods sold without VAT is shown;
• Dt 90 - Kt 68 2 ―13,500 rubles - VAT is charged on the sale of goods to customers;
• CT 68 2 - Dt 19 - 6300 rubles - the amount of VAT payable.

Account Analysis 68

In more detail, the state of calculations for taxes of the enterprise can be seen by analyzing the subaccounts to account 68. Each tax or collection corresponds to a separate subaccount, calculations are also carried out separately from each other. The current list is fixed in the accounting policy of the subject,

Synonyms for the account are: score 68.4.1, score 68-04-1, score 68/04/1, score 68 04 1, score [email protected]@1

Characteristics / account description:

Subaccount 68.04.1 "Settlements with the budget" is intended to summarize information on calculations with the budget for tax on income (profit) of organizations. This account does not reflect the details of calculating the amount of income tax made in accordance with PBU 18/02, “Accounting for Income Tax Calculations”.

Organizations that do not apply the provisions of PBU 18/02 reflect the accrual of income tax payable to the budget (or the decrease in the amount due to the budget) in this subaccount in correspondence with the account 99.01 "Profit and loss".

Organizations applying the provisions of PBU 18/02 reflect the accrual of the current income tax payable to the budget (or the decrease in the amount due to the budget) on this subaccount in correspondence with subaccount 68.04.2 "Calculation of income tax".

Analytical accounting is carried out according to the budgets to which the tax is payable (subconto "Budget levels"). Subkonto can take the following values:

- "Federal budget",

- "Regional budget",

- "Local budget."

Description of the parent account: Description of account 68.04 "Income tax"

Business Operations:

"Entering opening balances: income tax"

What document is done in 1s: Bookkeeping 2.0 / 1s: Bookkeeping 3.0:
- Entering start balances  in the "Enterprise" menu, the type of operation: " Settlements for taxes and fees (accounts 68, 69) "

"Transfer of funds from the account of the organization to repay the debt to the budget for income tax"

What document is done in 1s: Bookkeeping 2.0 / 1s: Bookkeeping 3.0:
- Write-off from the current account  in the menu "Bank" type of operation: " Tax transfer "