The procedure for determining income grouping expenses. Tax accounting and grouping of expenses. What is production and selling expenses?

In accordance with Article 252 of the Tax Code of the Russian Federation, expenses are divided into:

related to production and sales;

Non-operating.

A similar classification is provided for by the Regulations on the composition of costs, according to which all costs are divided into:

Included in the cost of products (works, services);

non-operating expenses.

In accordance with article 253 of the Tax Code of the Russian Federation, the costs associated with production and sale are divided into:

Material costs;

payroll;

The amount of accrued depreciation;

Other expenses.

Almost the same grouping of costs is established by paragraph 5 of the Regulations on the composition of costs:

Material costs (minus the cost of returnable waste);

Labor costs;

Deductions for social needs;

Depreciation of fixed assets;

Other costs.

Thus, the change affected only one group of expenses, namely: social contributions (i.e. payments to the Pension Fund of the Russian Federation, the social insurance fund of the Russian Federation, compulsory medical insurance funds), which are currently combined as part of the unified social tax and reduce taxable profit in accordance with Article 264 of the Tax Code of the Russian Federation as part of other expenses as the amounts of taxes and fees accrued in accordance with the procedure established by the Government of the Russian Federation on taxes and fees.

Consequently, instead of 5 groups, 4 groups of expenses are now used, while social contributions (previously allocated to a separate group) are included in the group of other expenses.

According to article 253 of the Tax Code of the Russian Federation, the costs associated with the production and sale of tea include the following costs:

Related to the manufacture (production), storage and delivery of goods, performance of work, provision of services, acquisition and (or) sale of goods (works, services, property rights);

For the development of natural resources;

For research and development (R&D);

For compulsory and voluntary insurance;

Other related to production and sales.

It should also be noted that Chapter 25 of the Tax Code of the Russian Federation does not provide for the existence of by-laws regulating industry-specific features of the composition of costs, as was done in the Regulation on the composition of costs.

Material costs.

Until January 1, 2002, material expenses are regulated by paragraph 6 and separate subparagraphs of paragraph 2 of the Regulations on the Composition of Costs, and from January 1, 2002 - by Article 254 of the Tax Code of the Russian Federation.

In general, the norms of the Tax Code of the Russian Federation and the Regulations on the composition of costs in relation to material costs coincide, however, it is necessary to pay attention to a change in a number of approaches.

1. According to Article 254 of the Tax Code of the Russian Federation, material costs include the costs of purchasing materials also used for the maintenance and operation of fixed assets.

According to paragraph 6 of the Regulations on the composition of costs, the element "Material costs" reflects the cost of purchased materials used for the maintenance, repair and operation of equipment, buildings, structures, and other fixed assets.

Noteworthy is the absence in the Tax Code of the Russian Federation of the possibility of including e: material costs of materials used for the repair of fixed assets. This is apparently due to the fact that the costs of repairing fixed assets (which include materials) in accordance with Article 253 of the Tax Code of the Russian Federation are allocated as a separate subgroup as part of the costs associated with production and sales, and in accordance with Article 260 of the Tax Code of the Russian Federation for tax purposes are normalized. In this regard, for tax purposes, from January 1, 2002, it is necessary to distinguish between material costs:

Repair of fixed assets.

2. Paragraph 5 of Article 254 of the Tax Code of the Russian Federation establishes that the following are equated to material expenses for tax purposes:

Losses from shortage and (or) damage during storage and transportation of inventory items 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.

According to clause b of the Regulations on the composition of costs, the element "Material costs" reflects losses from a shortage of incoming material resources within the limits of natural wastage.

Attention should also be paid to the change in the approach to writing off losses within the norms of natural loss.

If, before January 1, 2002, one can use 1 norms of natural loss, approved in previous years, in particular. By order of the Ministry of Foreign Affairs of Russia dated 19.12.97 N 631 "On the norms of natural attrition" (this circumstance is drawn to in paragraph 18 of the letter of the Ministry of Taxes of Russia dated 15.02.2001 N VG-6-02 / 139 "Clarifications on certain issues related to the application of tax legislation on the taxation of profits (income) of legal entities"), then, according to Article 254 of the Tax Code of the Russian Federation, these norms must be established by the Government of the Russian Federation.

3. In contrast to the Regulations on the composition of costs (which did not contain such a norm), paragraph b of Article 254 of the Tax Code of the Russian Federation clearly establishes that when determining the amount of expenses when writing off raw materials and materials for production, one should be guided by the methods adopted in the accounting policy of the organization for assessing inventories , i.e. established in the Accounting Regulation "Accounting for inventories PBU 5/01, approved by Order of the Ministry of Finance of Russia dated 09.06.2001 N 44n:

At the cost of a unit of inventory;

at an average cost;

At the cost of the first acquisitions (FIFO method);

At the cost of the most recent acquisitions (LIFO method).

Similar rules are established by Article 268 of the Tax Code of the Russian Federation for cases of sale of property.

It is obvious that the methods for estimating decommissioned inventories are the same - both for the purposes of accounting and tax accounting.

Labor costs.

Labor costs until January 1, 2002 are regulated by clause 7 and separate subparagraphs of clause 2 of the Regulation on the Composition of Costs, and from January 1, 2002 - by Article 255 of the Tax Code of the Russian Federation. Almost all the components of wages provided for by the Tax Code of the Russian Federation are somehow provided for by the Labor Code of the Russian Federation, therefore, in this part, we can talk about the correlation between the norms of the tax and labor legislation of the Russian Federation.

In general, the norms of the Tax Code of the Russian Federation and the Regulations on the composition of costs coincide in content, however, a number of new nuances attract attention.

Firstly, according to Article 255 of the Tax Code of the Russian Federation, employment contracts and collective agreements are the basis for reducing taxable income for any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensatory accruals related to the mode of work or working conditions, bonuses and one-time incentive accruals, as well as expenses related to the maintenance of these employees.

Secondly, paragraph 1 of Article 255 of the Tax Code of the Russian Federation establishes that labor costs include not only amounts accrued at tariff rates, official salaries, piece rates, but also as a percentage of revenue in accordance with the forms and payment systems adopted by the organization labor. Formally, there is no similar norm in the Regulations on the composition of costs. However, an article of the Labor Code of the Russian Federation provides that organizations can establish a different type of remuneration for managers, specialists and employees (as a percentage of revenue, as a share of profit, etc.). Thus, tax legislation is brought into line with labor legislation.

Thirdly, in a fundamentally different way, in the head of the Tax Code of the Russian Federation, the issue of rationing, for the purposes of taxation, the organization's expenses for voluntary insurance of its employees. Subparagraph "p" of paragraph 2 of the Regulations on the composition of costs contains the following restriction for accounting for expenses on insurance of employees for tax purposes: the total amount of deductions for voluntary insurance of employees against accidents and illnesses, medical insurance and under contracts with non-state pension funds that have a state license, should not exceed 1% of the volume of products (works, services) sold (for trade organizations, rationing is based on the gross profit indicator). And paragraph 16 of Article 255 of the Tax Code of the Russian Federation introduces restrictions both on the content of contracts and on the amount of insurance premiums taken into account for tax purposes:

1. In tax accounting, labor costs include not all voluntary insurance contracts, but only the following insurance contracts:

Long-term life insurance, if such contracts are concluded for a period of at least 5 years and no insurance payments are provided for during these 5 years, incl. in the form of annuities and (or) annuities in favor of an individual (with the exception of the insurance payment provided for in case of lazy death of the insured person),

Pension insurance and (or) non-state pension provision, which should provide for the payment of a pension for life only when the insured person reaches the grounds provided for by the legislation of the Russian Federation for receiving a state pension;

Voluntary personal insurance of employees, if such contracts are concluded for a period of at least 1 year and provides for the payment by insurers of medical expenses of insured persons;

Voluntary personal insurance, concluded exclusively in the event of the death of the insured person or the loss of the insured person's ability to work in connection with the performance of his labor duties.

2. In tax accounting, the expenses of organizations under voluntary insurance contracts (the total amount of payments / contributions) are accepted only within the established limits:

Within 12% of the amount of labor costs - under contracts of long-term life insurance of employees, pension insurance of employees, non-state pension provision of employees;

Within 3% of the amount of labor costs - under voluntary personal insurance contracts providing for the payment by insurers of medical expenses of insured employees;

Within 10,000 rubles. per year per one insured person - under voluntary insurance contracts concluded exclusively in the event of the death of the insured employee or loss of the insured employee's ability to work in connection with the performance of his labor duties .

Budgetary institutions and other non-profit organizations that have income from entrepreneurial activities pay tax on the excess of income over expenses received from such activities.

Funds pooled by enterprises for the purpose of carrying out joint activities, remaining at their disposal after payment of tax, other property, as well as funds from voluntary donations and contributions from citizens are not subject to taxation.

In this case, the object of taxation is the profit that is received as a result of the use of these funds. An enterprise accounting for the results of a joint activity shall quarterly inform each participant in this activity and the tax authority at the location of the said enterprise about the amounts of the share of profit due to each participant in the joint activity in order to take it into account in taxation, regardless of the actual distribution of this profit.

Profit received as a result of joint activities of several enterprises without creating a legal entity, as well as received by a general partnership, is distributed among the participants in a joint activity or members of a general partnership before taxation on the basis of an agreement concluded by them. The profit received by each participant in a joint activity or a member of a general partnership that is a legal entity, after distribution, is included in non-operating income (income) and is taxed as part of gross profit (income) at the established profit (income) tax rates.

For the exchange, the object of taxation is the profit received from the lease and sale of brokerage places, from transactions made on the exchange for the purchase and sale of goods, securities, currency, other property, as well as from other types of entrepreneurial activity.

When the authorized capital of a joint-stock company is increased in connection with the revaluation of fixed assets carried out by decision of the Government of the Russian Federation, the value of additional shares received by a legal entity - shareholder distributed among shareholders by decision of the general meeting in proportion to the number of shares owned by them, or the difference between the nominal value new shares received to replace the original shares and the par value of the original shares of the shareholder.

The profit from the sale by a legal entity - shareholder of shares received as a result of the said distribution or increase in the nominal value of shares is determined as the difference between the sale price and the originally paid value of these shares. In the event of a sale of shares, said profit is subject to income tax in accordance with the Law.

When calculating the taxable base for calculating tax by enterprises and organizations that are the primary owners of bonds of the domestic state currency bonded loan (hereinafter referred to as OVVZ), gross profit is reduced by the entire amount of positive exchange differences resulting from changes in the ruble exchange rate against those quoted by the Central Bank of the Russian Federation foreign currencies arising from the moment the foreign currency is received on the account of the enterprise or organization and until the moment the OVVZ is accepted on the balance sheet of the enterprise or organization upon their sale (repayment or other disposal), as well as the amount of losses resulting from the write-off of OVVZ from the balance sheet of the enterprise or organization for below the book price, but within the market price.

Primbyl tax is a direct tax levied on the profits of an organization (enterprise, bank, insurance company, etc.).

Income includes: 1) income from the sale of goods (works, services), 2) non-operating income. Sales revenue is recognized as proceeds from the sale of goods (works, services). Non-operating income is income that is not specified in Article 249 "Income from sales" of the Tax Code of the Russian Federation. Non-operating income includes: income from equity participation in other organizations, income in the form of fines recognized by the debtor on the basis of a court decision for violation of contractual obligations, income from the lease of property, income from the sale or purchase of foreign currency, amounts in the form of interest received on loan, credit, bank deposit agreements, as well as securities, income in the form of property received free of charge, works, services; funds received in the form of income of previous years, identified in the reporting period, as well as a number of other incomes of the taxpayer. Income not taken into account when determining the tax base: property, works and services received from other persons in the order of advance payment for goods; property received in the form of a pledge; contributions to the authorized capital; gratuitous help. Expenses are divided into expenses related to production and sale, and non-operating expenses. Costs associated with production and sales: 1) material costs - the cost of purchasing raw materials and supplies, 2) labor costs, 3) the amount of accrued depreciation, 4) the cost of repairing fixed assets, 5) the cost of developing natural resources, 6 ) expenses for research and development, 7) expenses for compulsory and voluntary property insurance, 8) other expenses. Non-operating expenses: payment of interest on debt obligations; costs in the form of a negative exchange rate difference; expenses for the liquidation of decommissioned fixed assets; court expenses; losses of past tax or reporting periods; amounts of bad debts; losses from natural disasters; expenses for the formation of various kinds of reserves and others. Expenses not taken into account for tax purposes: accrued dividends, penalties, fines transferred to the budget; contributions to the authorized capital, contributions to a simple partnership; acquisition or creation of depreciable property; income tax expenses; expenses for the payment of additional remuneration or other payments in excess of those provided for in employment contracts or contracts, bonuses, material assistance; expenses exceeding the established norms, limit sizes or not meeting the conditions for their classification as expenses taken into account for taxation (representation, interest on loans, etc. ).

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 to be 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 burial of environmentally hazardous waste, the costs of purchasing services of third-party organizations for the acceptance, 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.

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 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.

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 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 amounts of the unified social tax and the costs of compulsory 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 with a significant share of work in progress in the structure of working capital should be guided by the list of direct costs when determining the composition 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.

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.

Art. 252 Tax Code of the Russian Federationis included in ch. 25 "Income tax". The provisions of this chapter are a reference book for accountants of commercial organizations with a general tax regime. Art. 252 of the Tax Code of the Russian Federation defines expenses and proposes their grouping.

What is recognized as expenses in accordance with paragraph 1 of Art. 252 of the Tax Code of the Russian Federation?

Expenses are the costs or losses incurred by the enterprise in the course of its activities.

It should be noted that not all types of expenses can be deductible when calculating income tax. Firstly, they must comply with the conditions specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation: this is expediency and documentary justification. Secondly, art. 270 contains a list of costs that are not taken into account when reducing the tax base for income tax. For example, fines, penalties, contributions to the authorized capital of organizations, amounts of other taxes, expenses for the reconstruction of fixed assets (except for paragraph 9 of article 258 of the Tax Code of the Russian Federation), etc.

How does article 252 of the Tax Code of the Russian Federation group expenses?

There are many groupings of expenses: by directions, nature, types, costing items, accounting purposes (for example, for management or accounting).

For tax purposes, Art. 252 of the Tax Code of the Russian Federation establishes the following grouping of costs:

1. Production costs and costs associated with the process of selling (selling) products.
2. Expenses that are not included in the first paragraph are non-operating costs.

What costs are economically justified?

Costs that reduce taxable income must be justified from an economic point of view. This is stated in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation. What do tax specialists understand by the economic feasibility of expenses?

There is a legislative gap in this issue today. Previously, the answer to it was contained in the Guidelines for Ch. 25 (Order of the Ministry of Taxes and Duties of Russia No. BG-3-02/729 dated December 20, 2002, now invalid). Expedient and justified costs from an economic point of view, according to these guidelines, are costs that are aimed at generating income.

But since the above document has been canceled, it would be reasonable for the company to fix the criteria for the reasonableness of expenses on its own in its internal documents. The validity of expenses is one of the conditions for their recognition by the tax inspectorate.

How to document expenses?

Art. 252 of the Tax Code of the Russian Federation establishes one more of the conditions for the recognition of expenses by tax inspectorates - this is their documentary justification.

Each transaction must be documented. At the same time, the execution of documents should not contradict the requirements of legislative acts of the Russian Federation. If the enterprise develops forms of forms on its own, then the documents must be drawn up in accordance with the provisions of its accounting policy.

Primary accounting documents are usually used as a documentary justification for costs:

• waybills;
• acts of acceptance of work performed;
• acts of acceptance and transfer of goods and materials;
• payroll records for employees;
• money orders;
• contracts, etc.

There is no specific list of documents. However, they must confirm the expenses incurred and comply with the requirements of the legislation of our country.

For information on how to account for the costs of services rendered in special situations, see the material .

What about production and distribution costs?

Production and distribution costs are expenses directly related to the production process of products and their further sale.

This group of expenses includes expenses aimed at:

• for the production, storage, delivery and sale of products, for example, the purchase of raw materials, inventories and necessary components;
• acquisition of fixed assets and maintenance of their condition in the proper form;
• development of natural resources;
• R&D expenses, property insurance, etc.

They can be grouped into 4 main subgroups:

• Material support of the production process.
• Payroll expenses, including insurance premiums.
• Amounts of depreciation (amortization) of fixed assets.
• Other costs.

Depreciation of fixed assets is charged in accordance with the procedure determined by Art. 256-259 of the Tax Code of the Russian Federation. For tax accounting, unlike accounting, only 2 types of depreciation of fixed assets are used: linear and non-linear.

What is considered non-operating costs?

Non-operating costs are expenses that are not directly related to the production process and its sale. They must also be substantiated and have documentary evidence.

Such costs include, for example:

• maintenance of leased property, including leasing;
• issue of securities;
• negative exchange rate differences;
• write-off of failed fixed assets, intangible assets, etc. (Article 265 of the Tax Code of the Russian Federation);
• past period losses, doubtful debts not covered by the provision.

For the recognition of bad loans as non-operating expenses, see the material .

What if the expenses belong to several groups at the same time?

In practice, situations often arise when the same item of expenditure can be included in several groups at the same time. In this case, the Tax Code provides the taxpayer with the opportunity to independently make a decision (clause 4, article 252 of the Tax Code of the Russian Federation). The enterprise has the right to attribute such “controversial” types of expenses to those groupings that it considers to be the most correct option.

In order to avoid disputes with tax inspectorates, articles, types of costs, their grouping must be fixed in the accounting policy for tax accounting. Depending on the type of activity, each enterprise may have its own cost items. But their definition and grouping should not contradict the current tax legislation.

How to account for expenses in foreign currency?

Expenses incurred in foreign currency (conditional monetary units) are included in the total amount of expenses expressed in rubles. Such expenses must be converted into rubles at the official foreign exchange rate on the day when they were recognized and accepted for tax accounting (clause 10, article 272 of the Tax Code of the Russian Federation).

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 tax accounting data.

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

tax accounting

Tax accounting, according to Art. 313 of the Tax Code of the 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 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) cash flow.

Paragraph 2 of Art. 9 of Law N 402-FZ establishes a list of mandatory details of the 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 title of the position of the person (persons) who made (completed) 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 applicable 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 costs

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.

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.

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 of fixed assets and other similar works;

transportation 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 burial of 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 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 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.

For reference: The procedure for approving the norms of natural loss during storage and transportation of inventories, approved by the 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 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 40,000 rubles, which are owned by the taxpayer (unless otherwise provided by Chapter 25 of the Tax Code RF) 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.

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:

- labor costs of personnel involved in the production of goods, performance of work, provision of services, as well as the costs of compulsory pension insurance, which are used to finance the insurance and funded part of labor pensions, for compulsory 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.

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.

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.