Setting up an accounting policy in 1s 8 3. Accounting policies of organizations depending on the taxation system

reservoirs 08.05.2022

reservoirs

The accounting policy of the organization in 1C Accounting 8.2 is the most important setting in 1C accounting programs.

1C platform 8 programs are multifunctional accounting programs that, on the one hand, implement complex and universal algorithms for accounting tasks, and, on the other hand, work out regular changes in legislation.

Therefore, all accounting policy settings that are present on the tabs of the accounting policy form are the tip of a large iceberg of accounting functionality. To properly set up an accounting policy, you need good knowledge of how 1C Accounting works and the accounting rules of the accounting department itself. And at the initial stage of the implementation of 1C programs, there is just no such understanding yet.

Often, at the start of the program, the accounting policy is entered hastily in order to start accounting, since without the accounting policy register, documents are not posted. And in the future they face a misunderstanding of their accounting on the part of 1C8.

Accounting policy in 1C 8.2 is set separately for each accounting organization in the information base (IB). Thus, in 1C Accounting 82 it is implemented: all accounting organizations are entered into one IS, and for each of them its own separate record “Accounting Policy of Organizations” is entered, including for an individual entrepreneur. The program will apply the entered accounting policy settings for each organization individually.

In addition, the information register "Accounting policy of the organization" is periodic, i.e. it has its own time period. This means that the accounting policy is not only set separately for each accounting organization, but it is also possible for one organization to change the accounting policy over time. As a rule, the start date of the entry is the beginning of the year, for example, from January 01, 2014.

For example, an enterprise is switching from a general taxation system (OSNO) to a simplified system (STS) or vice versa. Either the conditions for distributing the costs of the production process have changed since the new year, or a unit for UTII has appeared as part of accounting. In these cases, from the new accounting year, a new record of the organization's accounting policy is started, and the previous record remains unchanged!

Before proceeding with the installation of an accounting policy in 1C Accounting 8.2, be sure to review and, if necessary, change the settings for the accounting program parameters: menu "Enterprise" - "Setting up accounting parameters".

An important feature of these settings is that accounting parameters apply to all organizations in IS. If, for example, there are several firms on simplified taxation and one on DOS, then on the “Taxation systems” tab, you must specify “All taxation systems”. Or, the specified production target price on the Production tab will be used to allocate the cost at the end of the month to all accounting organizations, which may come as a surprise at the close of the month.

The accounting parameters settings determine the composition of the accounting policy details!

After setting accounting parameters, you can enter accounting policy register entries: menu "Enterprise" - "Accounting policy" - "Accounting policy of organizations".

It doesn't make much sense to list all tabs of settings for accounting parameters and accounting policies. The appearance of the input forms can be viewed in the 1C Accounting 8.2 program itself, and in order to understand the essence of each item, you need to understand how Accounting works. Carefully read the instructions and documentation or refer to the www.site, there is a separate lesson for setting the accounting policy in view of the importance of the topic.

In addition, the composition and purpose of accounting policy details in the 1s program changes periodically and may depend on the current validity period.

For example, since 2012, 1C has changed the VAT accounting methodology in accordance with government decree 1137, which was naturally reflected in changes in accounting policies.

Important: if the details of the organization's accounting policy change, then it is necessary to repost all 1C documents in the infobase from the date of the change. Menu "Operations" - "Conducting documents".

After re-documentation, be prepared for the fact that your balances and turnovers of accounting and tax accounting, as well as expenses for simplification, will change! Therefore, before reposting documents, it is recommended to make a backup copy of the infobase.

Brief conclusion: If you start working with the 1C Accounting 8.2 program or come to a new place of work where the program is already working, then be sure to check the most important settings of the 1C 8 program: "Accounting settings" and "Accounting policies of the organization".

How to install for 2014 in 1C Accounting 8.2

1C has accounting settings that we must define for the entire program. But part of the settings we should define for each specific organization. They are set in the accounting policy of the organization.

In the new generation of 1C 8 programs, the accounting policy setting mechanism is significantly different from the old "eights".

If you keep records for one organization, then you fill in the accounting policy in the menu:

NSI and administration - NSI - Information about the enterprise - Information about the organization.

Now the path to setting up an accounting policy will change somewhat, as a menu item will be added:

NSI and administration - NSI - Organizations.

Here you will need to create each organization and select an accounting policy for each. If the accounting policy is the same, then you can choose the same one for different organizations.

In fact, some accounting policy settings require appropriate settings in other sections to work correctly.

For example, if at least one organization has UTII or separate accounting at VAT rates, you will need to specify additional settings for accounting for goods in the section Financial result and controlling. I will point this out explicitly in some situations.

But, I will make a reservation right away. In this article, I do not pretend to be a complete description of all such connections. Before starting work, you should go through all the program settings in order to correctly set all the accounting parameters you need.

Accounting policy in 1C 8.3 forBASIC

So, in the organization we created in the list (or in the only organization), we open the "Accounting policy and taxes" tab.

Under the heading Accounting Policy, we see a single line: the "Create New" hyperlink. Click this link and proceed directly to filling out the accounting policy.

Think of a descriptive name. So, to understand what kind of accounting policy it is. This is especially useful if there are multiple organizations. For example, if some legal entities have the same accounting policies, then it is enough to create one accounting policy and select it for all such organizations.

tax accounting

Check the box here if your organization uses UTII. And indicate the base for the distribution of expenses by type of activity (those for which this will not be indicated explicitly).

Additionally, to set up UTII, you need in the menu NSI and administration - Financial result and controlling - Accounting for goods select batch accounting and set the Separate goods accounting for VAT taxation flag. The Financial result and controlling section will be discussed in more detail in a separate article.

You do not need to set this flag if you use the program only for management accounting (for example, accounting is kept separately in Accounting 3.0).

and Choose which depreciation method you use in tax accounting: linear or non-linear.

VAT

Here, the parameters for separate accounting at VAT rates are determined (i.e., when there are 0% and excluding VAT rates during sales). There are only two of them. If you have such rates, then put down the flags for the rules that you use.

If you do not keep separate records, just skip the bookmark.

The very maintenance of separate accounting at VAT rates is configured in the section NSI and administration - Financial result and controlling - Accounting for goods. Here it will be necessary, as for UTII, to set batch accounting and the Separate accounting of goods for VAT taxation checkbox. As I said, a separate article will be devoted to this section.

Stocks

Choose one of the options for calculating the cost of goods when writing off. As usual, be careful - see if the selected setting matches the parameters specified in the section Financial result and controlling - Accounting for goods. For example, for FIFO, it will be mandatory to specify the batch accounting option (you cannot select Not Used).

There are two options for FIFO.

FIFO (weighted) - estimation of reserves according to a mechanism similar to advanced analytics from the PMS and the previous generation of Integrated Automation. FIFO balances are calculated at the end of the month. But all write-offs during the month will be written off at the same average monthly cost

FIFO (sliding) - the document of receipt of goods is considered a batch. There are some differences from traditional FIFO. For example, if there are several warehouses, then the date of receipt of the batch will be determined as the date of receipt at the current warehouse, and not at the organization. Thus, movements affect the write-off order in FIFO. You will not see this setting in the selection list if you do not have batch accounting installed.

Accounting

Settings relate to some features of accounting. Here you can define:

Whether products will be accounted for at planned prices during the month (they will need to be set up separately) and whether account 40 will be used.
Will information on the accrual and payment of salaries be visible to accountants in the turnover - balance sheet 70 accounts for each employee or only the total amount. If you select the total amount, then detailed information will be available only in the payroll subsystem for users with the appropriate rights.
Do I need to additionally keep an off-balance sheet of goods and materials in operation.
How to generate postings for mutual offsets: whether to use intermediate account 76 or to offset directly. Sub-accounts 76 accounts for these purposes are predetermined: 76.09 and 76.39.

reserves

On this tab, you define the parameters for accruing reserves in accounting and tax accounting. These are the rules in accordance with your real accounting policy, there is nothing specific to 1C here.

On the switch General - Simplified choose Simplified:

You should indicate the date of transition, notification data and select the STS option: Income or Income and expenses. The program offers a default maximum tax percentage, you can change it if necessary.

All other parameters are filled in the same way as described above for the OSNO.

Accounting policy in 1C 8.3 for a management organization

The management organization in 1C 8.3 programs is optional. It is needed for those cases when in management accounting part of the operations of the movement of goods and materials should be taken into account differently than in the regulated one. For example,

the dates of acceptance for accounting of goods and materials differ,
prices differ upon receipt, shipment, etc.
operations have a different economic meaning. For example, in one type of accounting it is a write-off, and in another it is a shipment, etc.

You don't have to specify any accounting policy for this organization. And that's how it will work. But there is a section of accounting for the sake of which it is worth introducing an accounting policy for a management organization - this is inventory accounting.

What happens when you use a Management Organization?

For one operation, you enter documents for management accounting and for regulated accounting separately. At the same time, management reports on cost, gross profit, etc. you will get documents specifically for the Management Organization.

The usual operations, which, as a rule, are the majority, are accounted for in management accounting for the same organization as in the regulated one. And according to the inventory write-off cost calculation policy specified for this organization.

In one report, we will need to see the cost of goods for the Management Organization and for our legal entities. It will not be very convenient to analyze the data if, for example, your organization has a FIFO (sliding) write-off policy, and suddenly an average one in the Management Organization.

For a management organization, you can specify an accounting policy in the same way as for the rest. It only needs to specify the inventory accounting method.

Return of goods from the customer

Such situations occur for various reasons. The documents for returning goods from buyers are located in the section "Sales". In a group "Returns and Adjustments" — "return documents".

Return documents can be of 3 types: return from the client, return from the commission agent and return from the retail buyer. Depending on the selected view, certain document details will be available or not.

Also, when returning, you can use "requests for the return of goods from buyers", which are also in the section "Sales", in a group "Returns and Adjustments" relevant documents for the return of goods from customers.

At the top of this magazine are the already familiar quick selection commands. This is Current state return item, period of execution, a priority and responsible manager.

The generated requests can also be of 3 types, namely - "request for the return of goods from the client", "request for the return of goods from the commission agent" and "request for the return from the retail buyer".

Buyer return request

Let's create the first application and see what the program 1C Trade Management (UT 11) offers us here 11.2.

First, of course, the status. Applications can have several statuses, and, depending on the status set, certain actions will be available or not available on the application.

For example, in order to return goods, the application must have the status "to return" or "to be done". If she is in the status "under agreement", then a refund on such an application will not be possible.

On the basic the tab contains information about the client, his counterparty, the agreement used, the payment procedure. The data of our organization, the warehouse and a rather important field are also indicated - this refund for returned goods. There are three compensations:

"Replace Items", that is, instead of the returned product, the client will be provided with another product, possibly different from the returned product. Depending on this, the goods on the tabs will be filled "returned goods" and "replacement goods".
"Refund money"- everything is simple here. Refunds are made by documents - either this is an account cash warrant, or a non-cash write-off of funds.
"Keep as an advance"- that is, after the return of the goods in the configuration 1C Trade Management (UT 11) 11.2, our debt to the client is registered, and on account of this debt it will be possible to ship goods in the future.

On the tab "returned goods" the nomenclature is filled in. The only thing worth paying attention to here is the most extreme field "Document of sale". You can pick up goods according to the sales documents by which they were previously shipped. Also, if we manually filled in the goods themselves, you can use two commands, namely - "Fill out sales documents and prices"(then sales documents and prices from these sales documents will be entered).

The selection is carried out according to the LIFO principle, that is, it is considered that the shipment was in the last documents.

Or you can use the command "add items from sales documents". Then a sales document is selected, and goods are already selected from it.

On the tab "replacement goods" indicate which goods are provided in exchange for those returned, and at what prices such compensation will be provided.

On the tab "additionally" the type of operation, the return of the client (either from the commission agent or from the retail buyer) and the fields familiar to us - such as transaction, division, manager, currency; flag, whether the price includes VAT, and the taxation regime.

So, according to the conditions, we return 1 refrigerator. The return price is indicated. We indicate that everything will be done on the same, today's date. As compensation, we will indicate that a replacement product will be made.

It will be possible to add a credit to payment after shipment of 100%, we will indicate today's date.

On the tab "Replacement Products" we will indicate what product will be provided in return. Let it also be a refrigerator - for example, a Siemens refrigerator. We indicate that 1 position will be provided. Wholesale price. The 1C Trade Management program selected the prices from the prices registered in the program.

On the tab "additionally" the type of operation is specified - the return of goods from the client. Our deal is complete. Filled in information about taxation, and that the price includes VAT.

Let's go back to Replacement goods. Once again, make sure that we have the intended action here. "to ensure". Returned goods - fill in all the information. Status "to return", and

Issuing a return invoice

Now let's try to issue a refund directly. To do this, we go to the document log "Returns of goods from customers" and use the assistant to create a refund based on the order.

Here we see our return request. Having selected it, we use the command "make a refund".

The 1C Trade Management program version 11.2 filled in all the basic necessary information based on the data it had. And we see that the application is the basis. The return is carried out according to the document of sale, our past.

On the tab "Products" the return refrigerator is full. The sales document is indicated, on the basis of which we previously carried out the sale, as well as the quantity and price of this refrigerator.

On the tab "additionally" information on the manager of the transaction, within which the return operation is carried out, is indicated. Subdivision specified. The currency of the document is rubles. The operation is the return of goods from the customer. Taxation regime – subject to VAT, the price includes VAT.

Such a document can be posted and closed.

Now we need to get back to our customers' return requests. Given that the client has already returned the refrigerator to us, now we need to return the replacement goods (refrigerator) to our client. To do this, on the tab "replacement goods" it is necessary to install the provision of the goods " for shipment". Specify an action "ship" and carry out such a document.

Registration of an invoice for the shipment of goods in exchange for the returned

Let's go to the magazine "sales documents". We see that our application for the return of goods to customers appears in the instructions for registration. In this case, in terms of the refrigerator provided as compensation, our return request begins to play the role of a customer's request for sale.

Therefore, we can select this application, and on the basis of it, draw up the implementation.

System 1C Trade Management (UT 11) 11.2 says that the status of our application does not correspond to the required one.

Let's go back and change the status "to be done". We will carry out such an application, and now, on the basis of it, we will try to issue an invoice again. Program 1C Trade Management (UT 11) 11.2 successfully created the "sale of goods and services."

On the tab "Products" Refrigerator provided as compensation.

On the tab "basic" filled in all the information on our client, counterparty, agreement with him. Our organization is indicated - Trade House Optovichok; warehouse from which the sale is made. Currency specified.

On the tab "additionally" the responsible manager is filled; the transaction in which the operation takes place. Subdivision and taxation parameters are indicated.

Such a document can be posted and closed.

Payment of the buyer's debt in cash

As a result of the operations performed, namely, the return of the goods and the provision of another, more expensive goods as compensation, we have formed a client's debt to us, and now it is necessary to reflect the fact of payment of this debt.

Suppose that the customer has agreed to pay this debt in cash. To do this, we go to the section "Treasury Department", in "Incoming Cash Orders", and in the journal of incoming cash orders go to the tab "for admission".

Choose here payment basis- billing documents. In the order list "for admission" we see our return request from the customer.

The amount of the debt that the client must pay to the cashier corresponds to the difference between the value of the returned goods and the goods that we provided to him as compensation. By selecting this application and using the command "apply for admission", we create an incoming outgoing note.

The 1C Trade Management program has already filled out all the necessary accounting information, namely, the cash desk, the payer.

On the tab "payment breakdown" all supporting documents are indicated, the buyer, the cash flow item is filled. The only thing on the tab Seal- we can clarify the data for printing an incoming outgoing order, and such a document can already be posted and closed.

Thus, we have completed almost all operations. The only thing left for us is to find our return request and make sure that it has the current status done. Otherwise, you could set this state manually.

Thus, in the program 1C Trade Management version 11.2, the operation of returning goods from our customers is carried out.

Item characteristics

“Characteristic of the nomenclature” in 1C is not a characteristic at all, but a trade offer or product variant.

Here is such a pun. Let's see why this happened.

Reading the topics on the forums on 1C, I came across the fact that not everyone understands what the “characteristics of the nomenclature” are in the programs of the 1C company.

The term "characteristic" in 1C appeared a long time ago and if earlier it somehow answered its name, now it does not answer at all. Even in 1C Trade Management 10.3, the characteristics were still associated with the properties of the nomenclature. Now it's not like that.

After all, the term " nomenclature characteristic” is not very correct in this case, which is why many users misunderstand what it is.

What is the characteristic of the nomenclature in 1C?

It would be correct to call not "Characteristics", but " Trade offers" or " Item options". And then it would immediately become clear what it is and how to work with it.

And when users hear the term “characteristics”, they understand it as the properties of the nomenclature (color, size, etc.). In fact, the characteristic is precisely nomenclature variant subordinate to a specific nomenclature (or type of nomenclature).

What are item properties in 1C?

For description " properties» in 1C are completely different objects and terms. This and Additional information. Moreover, additional information migrated to 1C UT11 from previous editions and, in my opinion, more for compatibility than for practical use. Therefore, the properties of the nomenclature are best described through.

Below I will explain and show you how to use Additional details in 1C Trade Management 11 and what they give in practice.

An example of using characteristics and additional details in 1C.

To begin with, we will enable the use of characteristics in the settings of 1C UT11. Let's go to the section Administration— Nomenclature.

We will also enable the use Additional detailsandInformation in general settings.

But that is not all. After these settings, the use of characteristics will not appear in the nomenclature. Why? But because it is necessary to include the use of the characteristics of the nomenclature in Type of nomenclature.

Let's go to the section Reference information — Settings and directories, and then to the subsection Setting up item maintenance.

Here you need to enable the ability to edit details and check the box Use Characteristics. Select use case Individual for nomenclature.

If you choose to use features Items common to type, then the characteristics will be common for a certain type of item or, as in this example, where Item types are not used, for the entire item. This is convenient when the characteristics are strictly the same for the entire product or a separate type.

For example, for the product type "Nuts", there may be common characteristics for designating the thread size: "M10", "M14", etc.

In our case, the characteristics will be individual.

We also need to create . This is also configured in the Types of item reference on the tab.

Let's get some additional details. The value type of these attributes will not be arbitrary strings, but the ability to select values from the reference book. Those. we will also get the values of these additional details.

Another thing we will set up right away is a very convenient functionality for auto-generation of the name of characteristics when creating a directory element. All this is also configured in the directory. Types of nomenclature on the bookmark.
This is how the formula for naming the characteristics of the nomenclature looks like. (The same template can also be set for the nomenclature).

You do not need to enter the entire formula manually. No need to be scared. To enter formulas, there is a convenient formula editor in which you can select additional details. It remains to manually put down the addition signs and separators.

Now, when creating a new characteristic, you can fill in Additional details, and by pressing the button Fill in the name according to the template automatically generate the name of the characteristic. What should be noted is very convenient.

So it’s not so difficult to figure out what the characteristics are in 1C Trade Management 11 and how to use them in conjunction with additional details.

findings

In fact, there is no difference between the nomenclature and the characteristic in 1C. The nomenclature is just a grouping when accounting for characteristics, for the convenience of working with the goods, to reduce the stock list reference and no more.

And there is no need to add functionality of characteristics as properties of the nomenclature.

Again:
Characteristics (in the sense of various parameters) - in 1C UT11 are called Item properties or Additional details.
Pink options for the nomenclature (trade offers, product options) - in 1C UT11 are called Nomenclature characteristics.

Automate routine procurement processes,

make the buyer's job easier

the solution "Procurement Assistant" for 1C: Trade Management 10.3 and 11 will help.

site site

Company

First system. Trade Automation Center

Specified in the form "Settings of taxes and reports".

Object of taxation

The object of taxation is indicated in the "Taxation system" section (Fig. 1).

Picture 1.

In accordance with Art. 346.14 of the Tax Code of the Russian Federation, the following are recognized as the object of taxation when applying the simplified tax system:

income;
income less expenses.

The choice of the object of taxation is carried out by the taxpayer himself, unless the taxpayer is a party to a simple partnership agreement or a trust management agreement (clauses 2, 3 of article 346.14 of the Tax Code of the Russian Federation).
If an operating organization is switching to the simplified tax system and before the transition the organization applied the general taxation system (Fig. 2), then in the settings you need to check the box "Before switching to the simplified tax system, the general tax regime was applied" and indicate the date of transition to the simplified tax system (see Fig. 2).

Figure 2.

tax rate

The single tax rate paid in connection with the application of the simplified taxation system is indicated in the STS section (Fig. 3).

Figure 3

The proposed default tax rate depends on the object of taxation. It is:

6 percent - for the object of taxation "Income";
15 percent - for the object of taxation "Income minus expenses".

If, in accordance with the law of a constituent entity of the Russian Federation, tax is paid at a lower rate, the "Tax rate" field indicates the rate at which the tax is paid.

The procedure for reflecting advances from the buyer

The accounting policy parameter "Procedure for recording advances from the buyer" sets the default accounting rule for received advances. It is set for the organization as a whole and can take one of the following values (Fig. 4):

USN income;
The income of the consignor.

Figure 4

The option "Income of the consignor" is available if the functionality "Sale of goods or services of consignors (principals)" is enabled (Fig. 5).

Figure 5

If the order for reflecting advances "Income of the simplified tax system" is selected and when reflecting an advance this order is not changed in the document, then in the register "Book of income and expenses (section I)" income will be recorded for the purposes of the simplified tax system (Fig. 6).

Figure 6

If the order for reflecting advances is "Income of the committent" or when reflecting an advance, this order is set in the document, then in the register "Book of income and expenses (section I)" no income will be recorded for the purposes of the simplified tax system (Fig. 7).

Figure 7

The procedure for recognizing expenses

For the object of taxation "Income minus expenses" in the "STS" section, a group of parameters "Procedure for recognizing expenses" is available with a list of events for recognizing expenses (Fig. 8).

Figure 8

Each type of expense has its own list of recognition criteria. Events that must occur in order for the program to take into account expenses when determining the tax base are marked with checkboxes. At the same time, flags are checked for individual events, and there is no way to uncheck them. This means that for the expense to be recognized, this event must necessarily occur.

Material costs

For material expenses, the obligatory conditions for recognition as expenses that reduce the income received are the posting of materials (the event "Receipt of materials" and payment (the event "Payment of materials to the supplier").

There is one more event "Transfer of materials to production" in the list. It is present because until January 31, 2008 inclusive, there was a rule that allowed the cost of paid materials to be included in expenses only as they were written off to production.

According to the current wording of paras. 1 p. 2 art. 346.17 of the Tax Code of the Russian Federation, in order to recognize material costs for the purchase of raw materials and materials, it is enough to take them into account and pay. Thus, in order to account for the costs of purchasing materials in accordance with the current legislation, there is no need to check the box "Transfer of materials to production".

Expenses for the purchase of goods

For expenses for the purchase of goods, the obligatory conditions are the posting of goods (the event "Receipt of goods"), payment for goods (the event "Payment for goods to the supplier") and the sale of goods (the event "Sale of goods").

In the list of conditions for the recognition of expenses for the purchase of goods, one more event is indicated: "Receipt of income (payment from the buyer)". Until 2010, the position of the Russian Ministry of Finance was that, in order to recognize expenses for the purchase of goods, only those goods that were paid for by buyers can be considered sold. However, the Presidium of the Supreme Arbitration Court of the Russian Federation did not agree with this (decision of the Presidium of the Supreme Arbitration Court of the Russian Federation of June 29, 2010 No. 808/10), which prompted the Ministry of Finance of Russia (letter of October 29, 2010 No. 03-11-09 / 95) to change its position regarding the moment of sale of goods. Thus, starting from 2011, when setting up the procedure for recognizing expenses, the taxpayer may not check the box "Receipt of income (payment from the buyer)" without fear of tax consequences.

Input VAT

For input VAT amounts, the obligatory conditions for recognition in expenses are the submission of the tax amount by the supplier ("VAT submitted by the supplier" event) and payment of the tax ("VAT paid to the supplier" event).

An additional condition is specified in the list of events: in order to recognize VAT in expenses, "Expenses on purchased goods (works, services)" must be accepted, to which they relate. Due to the ambiguity of the provision, each taxpayer must independently decide on this issue and either leave (default value) or uncheck "Expenses for goods (works, services) accepted".

Additional costs included in the cost

For additional costs included in the cost price, the obligatory conditions are their acceptance for accounting (the event "Receipt of additional costs") and payment (the event "Payment to the supplier"). Another condition - "Write-off of inventories" (which include additional costs) is variable. It needs to be synchronized with a similar inventory expense recognition condition.

Customs payments

Three conditions are provided for the recognition of customs payments as expenses taken into account when determining the tax base.

The first two conditions "Import of goods cleared" and "Customs payments paid" are mandatory. There is no setting change for these conditions.

The third condition "Goods written off" is optional. The program handles this condition in the following way. If the box "Goods written off" is not set, then customs payments are taken into account in expenses in full (entries are made in the register "Book of accounting for income, income and expenses (section I)" on expenses that reduce income received) when posting the document "Customs declaration on imports". If the "Goods written off" checkbox is checked, then the inclusion of customs payments in expenses, which reduce the income of the current period, is carried out by the routine closing operation of the month "Write-off of customs payments for the simplified tax system". The amount of accepted expenses in this case is determined in proportion to the cost of goods sold, upon import of which customs payments have been paid. If the taxpayer wants to avoid possible claims from the tax authorities, then in the settings for the procedure for recognizing expenses, check the box "Goods written off" (default value).

Tax holiday regime

The laws of the constituent entities of the Russian Federation may establish a tax rate of 0 percent for taxpayers - individual entrepreneurs registered for the first time after January 1, 2015 and engaged in entrepreneurial activities in the industrial, social and (or) scientific fields (paragraph 1, clause 4, article 346.20 Tax Code of the Russian Federation).

These persons are entitled to apply a tax rate of 0 percent from the date of their state registration as individual entrepreneurs continuously for two tax periods. Moreover, if the object of taxation is income reduced by the amount of expenses, the minimum tax provided for in paragraph 6 of Art. 346.18 of the Tax Code of the Russian Federation is not paid.

Types of entrepreneurial activity in the industrial, social and scientific fields, in respect of which a tax rate of 0 percent is established, are established by the constituent entities of the Russian Federation on the basis of the All-Russian Classifier of Services to the Population and (or) the All-Russian Classifier of Types of Economic Activities.

When using the right to tax holidays, it should be taken into account that at the end of the tax period, the share of income from the sale of goods (works, services) in the implementation of types of entrepreneurial activities in respect of which a tax rate of 0 percent was applied, in the total volume of income from the sale of goods (works) , services) should be at least 70 percent.

The laws of the constituent entities of the Russian Federation may establish additional restrictions on the application of a tax rate of 0 percent, including in the form of:

restrictions on the average number of employees;
restrictions on the maximum amount of income from sales received in the course of carrying out a type of entrepreneurial activity in respect of which a tax rate of 0 percent is applied.

In case of violation of the established restrictions on the application of the 0 percent tax rate, an individual entrepreneur is considered to have lost the right to apply it and is obliged to pay tax at the tax rates established for "ordinary" taxpayers.

If the user - an individual entrepreneur has the right to apply a tax rate of 0 percent and decided to use this right, then in the settings for taxes and reports in the "STS" section, you need to check the "Tax holidays" box (Fig. 9).

Dear readers! You can get answers to questions about working with 1C software products on our 1C Consulting Line.

We are waiting for your call!

If you have one of the programs of the previous generation 1C 8: SCP, UT 10 or Integrated Automation 1.1, then see setting accounting policies.

In the new generation of 1C 8 programs, the accounting setup mechanism

policy is significantly different from the old "eights".

If you keep records for one organization, then you fill in the accounting policy in the menu:

NSI and administration - NSI - Information about the enterprise - Information about the organization.

All information about the organization is filled in here. We will need a bookmark "Accounting policy and taxes".

If you have several organizations in one program, then before you start setting up an accounting policy, you will need to enable the ability to account for several organizations in the settings. Let's do it in the menu:

NSI and administration - Setting up NSI and sections - Enterprise.

Now the path to setting up an accounting policy will change somewhat, as a menu item will be added:

NSI and administration - NSI - Organizations.

Here you will need to create each organization and select an accounting policy for each. If the accounting policy is the same, then you can choose the same one for different organizations.

In fact, some accounting policy settings require appropriate settings in other sections to work correctly.

2. Accounting policy in 1C 8.3 forBASIC

So, in the organization we created in the list (or in the only organization), we open the "Accounting policy and taxes" tab.

Under the Accounting Policy heading, we see a single line: the "Create New" hyperlink. Click this link and proceed directly to filling out the accounting policy.

tax accounting

Check the box here if your organization uses UTII. And indicate the base for the distribution of expenses by type of activity (those for which this will not be indicated explicitly).

Additionally, to set up UTII, you need in the menu NSI and administration - Financial result and controlling - Accounting for goods select batch accounting and set the Separate goods accounting for VAT taxation flag.

The Financial result and controlling section will be discussed in more detail in a separate article.

You do not need to set this flag if you use the program only for management accounting (for example, accounting is kept separately in Accounting 3.0).

and Choose which depreciation method you use in tax accounting: linear or non-linear.

VAT

If you do not keep separate records, just skip the bookmark.

The very maintenance of separate accounting at VAT rates is configured in the section NSI and administration - Financial result and controlling - Accounting for goods. Here it will be necessary, as for UTII, to set batch accounting and the Separate accounting of goods for VAT taxation checkbox. As I said, a separate article will be devoted to this section.

Stocks

Choose one of the options for calculating the cost of goods when writing off. As usual, be careful - see if the selected setting matches the parameters specified in the section Financial result and controlling - Accounting for goods. For example, for FIFO, it will be mandatory to specify the batch accounting option (you cannot select Not Used).

There are two options for FIFO.

FIFO (weighted)- estimation of stocks using a mechanism similar to the advanced analytics from the SCP and the previous generation Integrated Automation. FIFO balances are calculated at the end of the month. But all write-offs during the month will be written off at the same average monthly cost

Accounting

Settings relate to some features of accounting. Here you can define:

Whether products will be accounted for at planned prices during the month (they will need to be set up separately) and whether account 40 will be used.

Will information on the accrual and payment of wages be visible to accountants in the turnover - balance sheet 70 accounts for each employee or only the total amount. If you select the total amount, then detailed information will be available only in the payroll subsystem for users with the appropriate rights.

Do I need to additionally keep an off-balance sheet of goods and materials in operation.

How to generate postings for mutual offsets: whether to use intermediate account 76 or to offset directly. Sub-accounts 76 accounts for these purposes are predetermined: 76.09 and 76.39.

reserves

On the switch General - Simplified choose Simplified:

All other parameters are filled in the same way as described above for the OSNO.

4. Accounting policy in 1C 8.3 for a management organization

the dates of acceptance for accounting of goods and materials differ,

prices differ upon receipt, shipment, etc.

operations have a different economic meaning. For example, in one type of accounting this is a write-off, and in another it is a shipment, etc.

What happens when you use a Management Organization?

The accounting policy of organizations in the 1C Accounting 8 program is the most important stage in its setup and proper operation. But before describing the elements of accounting policy in 1C, we note the following point. Chapter 25 "Corporate Income Tax" of the Tax Code of the Russian Federation provides for two methods for determining income and expenses. These are the accrual method and the cash method. The cash method has restrictions on its application provided for by law. Simply put, not all organizations and individual entrepreneurs have the right to apply it. The accrual method can be used unconditionally.

The program 1C Accounting 8 uses accrual method. It cannot be replaced by the cash method of determining income and expenses. You need to come to terms with this.

The accounting policy of organizations in 1C Accounting 8 is described in several information registers.

Accounting policies of organizations
Methods of distribution of overhead and general business expenses of organizations. Periodic within a month independent register of information.
Order of divisions for closing accounts. Periodic within a month, a register of information subordinate to the registrar "Setting the order of divisions for closing accounts."
Methods for determining direct production costs in tax accounting. Periodic within a day independent register of information.
Accounting policy (for personnel)
Accounts with a special revaluation procedure (accounting). Not a periodic register of information.
Counter production of products (services) and write-off of products for own needs. Periodic within a month independent register of information.

The information register "Accounting policy of organizations" can be called the main control panel for setting accounting policy in 1C. It contains links to many of the information registers listed above. This means that it is not necessary to open these registers separately for editing. They can be filled in the process of setting up the register "Accounting policy of organizations".

Register of information "Accounting policy of organizations"

The frequency of the information register "Accounting policies of organizations" is one year. This means that entries in this register can be changed no more than once a year. If an organization annually or with a longer period changes its accounting policy, then it is registered with the appropriate entries in this register.

The form of the information register "Accounting policy of organizations" consists of several tabs. The set of details on them is determined by the state of the "Setting accounting parameters" form.

Before setting up the accounting policy of organizations, be sure to fill out the form"Setting Accounting Options".

Let's study the contents of each tab of the accounting policy settings in 1C.

General information

The state of this tab is determined by the settings of accounting parameters.

Props "Organization".

The information register "Accounting policy of organizations" describes the accounting policies for all organizations of the enterprise. However, each entry in this register always belongs to a specific organization. This is a required item.

Props "Applied from ... to".

The user specifies only the start of the new entry. Its end is automatically set by the program to December 31 of the year the record starts. If in the coming new year the accountant did not enter a new entry, that is, he left the previous accounting policy in effect, then the program in the attribute “by” will automatically set December 31 of the new year. Etc.

Group of radio buttons "Taxation system".

If the radio button “All taxation systems” is activated in the “Accounting settings” form, on the “Taxation systems” tab, then for any organization and for any individual entrepreneur, you can select OSN or STS.

If the radio button "Simplified taxation system" or "Personal income tax of an individual entrepreneur" is activated in the "Setting up accounting parameters" form, then there will be no choice in the accounting policy.

Props "A special taxation procedure is applied for certain types of activities."

Setting this flag means that regardless of the taxation system used, this organization has activities subject to a single tax on imputed income, UTII. Setting this flag will display the UTII tab for additional settings.

Group of flags "Types of activity".

If in the “Setting up accounting parameters” form, on the “Types of activity” tab, the flags “Production of products, performance of work, provision of services” and “Retail trade” are set, then in the accounting policy of a particular organization it will be possible to set or refuse these types of activities.

On the contrary, if the flags “Production of products, performance of work, provision of services” and “Retail trade” are cleared, then similar flags will not be displayed in the accounting policy. As a result, the accountant will not be able to set production activities and / or retail trade in the accounting policy.

If the flags “Manufacture of products, performance of work, provision of services” and “Retail trade” are cleared in the “Setting up accounting parameters” form, then in no case reflect production activities and retail trade in the program. This will lead to errors in the infobase when closing the month.

USN in 1C

The simplified taxation system in 1C is possible if the simplified taxation system, the simplified taxation system, is installed on the “General Information” tab. In this case, the USN tab will be displayed in the accounting policy form. The amount of further settings depends on the object of taxation. If you intend to keep only income records under the simplified tax system, then activate the radio button "Income".

Object of taxation.

An organization or an individual entrepreneur who is on the simplified tax system pays a single tax. Its rate is determined by the object of taxation.

Income. The single tax rate is 6%.
Income less expenses. The single tax rate is 15%. If you select this option, an additional tab "Expense Accounting" will be displayed.

Props "Date of transition to the simplified tax system".

According to paragraph 1 of Art. 346.13 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs who wish to switch from DOS to STS must submit an application from October 1 to November 30 of the year preceding the year from which they switch to the simplified taxation system. That is, the transition date is always January 1 of the first year of applying the simplified tax system.

Form No. 26.2-1 "APPLICATION for the transition to a simplified taxation system" approved by order of the Federal Tax Service of Russia dated April 13, 2010 N ММВ-7-3 / [email protected]"On approval of the forms of documents for the application of the simplified taxation system".

Flag "Control of provisions of the transitional period".

It is likely that after the transition to the simplified tax system, the organization has unfinished contracts that began last year even under the simplified tax system. In paragraph 1 s. 346.25 of the Tax Code describes the amounts that are included or excluded from the taxable base under such agreements.

For example, an organization, being on the DOS, received an advance payment under an agreement, the execution of which ends after the transition to the simplified tax system. If the flag "Control of the provisions of the transition period" is set, the program will include this amount of funds in the tax base on the date of transition to the simplified tax system.

Notice of transition to a simplified taxation system.

After submitting an application for the transition to a simplified taxation system in Form No. 26.2-1, the taxpayer must receive a "Notice of the possibility of applying a simplified taxation system" in Form No. 26.2-1. Details of this form should be specified in this section.

In Chapter 26.2 of the Tax Code of the Russian Federation there is no provision obliging the tax authority to confirm the possibility or impossibility of applying the simplified tax system. If the organization complies with all the restrictions established in Article 346.12 of the Tax Code of the Russian Federation, it has the right to apply the simplified tax system, regardless of whether it received a notification from the tax inspectorate or not.

Organizations and individual entrepreneurs who have begun to apply the simplified tax system since their formation do not need to fill out the last three details.

USN cost accounting in 1C

Accounting for expenses in 1C with the simplified tax system is necessary if the object of taxation on the tab of the simplified tax system is "Income minus expenses". In this case, the additional tab "Cost Accounting" is activated. It is easy to guess that in this case it is necessary to keep in 1C Accounting 8, both accounting for income and accounting for expenses.

On this tab, you need to set up the conditions for recognizing material expenses, expenses for the purchase of goods, and the condition for recognizing incoming VAT as an expense.

Surely many users have noticed an interesting behavior of the program. Some expenses from the list of paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation, as if by magic, are reflected in the book of income and expenses. And others ... at least shoot yourself: they don’t want to be reflected in it! In fact, everything is very simple, if all recognized expenses are divided into two groups.

Expenses as an element of accounting policy. The conditions for the recognition of such expenses are determined by the accounting policy of the organization.
Expenses that do not depend on accounting policies. The conditions for the recognition of such expenses are clearly defined in the legislation. They are hardcoded in the configuration. As soon as these conditions are met, the corresponding expense is automatically recognized in tax accounting.

On the tab "Income minus expenses" are the expenses, the recognition of which is determined by the accounting policy of the organization.

Material costs.
The cost of purchasing goods.
Input VAT.

Material expenses, Expenses for the purchase of goods and Input VAT are recognized as expenses only if all the conditions specified for them are simultaneously met.

Conditions shown in muted color are not editable. These are mandatory conditions. The presence of editable conditions is mainly due to the ambiguity of the current legislation.

UTII in 1C

The use of UTII in 1C Accounting 8 is also possible. To do this, on the "General Information" tab, set the flag "A special taxation procedure is applied for certain types of activities." The UTII tab is displayed.

Flag "Retail trade is subject to a single tax on imputed income."

In paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation lists the types of activities for which UTII can be applied. Retail trade is among them, but with one limitation.

Retail trade carried out through shops and pavilions with a trading floor area of not more than 150 square meters for each object of trade organization is not subject to a single tax.

The distribution of expenses by type of activity, taxable or not taxable UTII.

The need to allocate costs arises when, along with DOS or STS, UTII is also applied. In this case, those expenses that cannot be unambiguously attributed to the type of activity subject to DOS (STS) or to the type of activity subject to UTII are distributed according to the specified method and distribution base.

Distribution Method. The distribution method is explicitly set only for the simplified tax system: "For the quarter" or "Currently from the beginning of the year."
Distribution base. For the simplified tax system: "Income from sales (BU)", "Income in total (NU)" or "Income received (NU)". For DOS: "Income from sales" or "Income from sales and non-operating" .

Button "Set accounts for accounting for income and expenses for activities subject to UTII".

The button opens the form of the information register "Accounts of income and expenses for activities with a special taxation procedure". By default, the necessary accounts are already described in it.

It is important to remember that in the typical configuration of 1C Accounting 8, special accounts are allocated in the chart of accounts to account for activities subject to a single tax. Their name contains the word "UTII" or "... with a special taxation procedure."

In no case can accounts intended for UTII should be used in activities with DOS and vice versa.

OS and NMA

The state of this tab does not depend on the settings of accounting parameters.

The method of calculating depreciation of fixed assets and intangible assets in tax accounting.

The Tax Code (clause 1, article 259) provides for two methods of depreciation: linear and non-linear. The taxpayer has the right to choose any of them.

However, regardless of the depreciation method established by the taxpayer in the accounting policy when depreciating buildings, structures, transmission devices, intangible assets included in depreciation groups 8-10, the program will apply the straight-line depreciation method. This is the requirement of paragraph 3 of Article 259 of the Tax Code of the Russian Federation.

"Property tax rate" button.

This button opens the Property Tax Rates form, which consists of two tabs.

Property tax rates. This tab displays records from the periodic information register "Property tax rates". This register indicates the property tax rate applicable to all objects of the organization's property. If there is a tax benefit, then it also applies to all property of the organization.
Property tax rates. This tab displays records from the periodic information register "Property tax rates". This register indicates the property tax rate applicable to all objects of the organization's property. If there is a tax benefit, then it also applies to all property of the organization
Objects with a special taxation procedure. This tab displays records from the periodic information register "Property tax rates for individual fixed assets". In some cases, the legislative (representative) bodies of the constituent entities of the Russian Federation may establish benefits for individual items of property. In this case, the rate, benefits and other characteristics are indicated in this register for each fixed asset object.

The property tax is described in Chapter 30 of the Tax Code of the Russian Federation and has been in force since January 1, 2004. The property tax rate is established by the laws of the subjects of the federation, but cannot exceed 2.2%, see paragraph 1 of Art. 380 of the Tax Code of the Russian Federation.

On the tabs of the form "Property tax rates" it is possible to choose one of the following benefits.

Exemption from taxation: In Art. 381 of the Tax Code of the Russian Federation defines a closed list of organizations whose property is completely exempt from taxation. This is a federal benefit. When you select the type of organization, the benefit code is automatically set in this attribute. Benefit codes are defined in the Order of the Ministry of Taxes and Taxes dated March 23, 2004 No. SAE-3-21/224.
Decreased tax rate to: Based on paragraph 2 of Art. 372 and paragraph 2 of Art. 380 of the Tax Code of the Russian Federation, the legislative (representative) bodies of the constituent entities of the Russian Federation have the right to establish a reduced property tax rate for certain categories of taxpayers or certain types of property. This attribute indicates the value of the reduced tax rate as a percentage.
Reducing the amount of tax on: According to paragraph 2 of Art. 372 of the Tax Code of the Russian Federation, the constituent entities of the Russian Federation have the right not only to establish a reduced property tax rate. They can determine the order and terms of tax payment. There is a practice when the subject of the Russian Federation, using its right, grants the organization the right to pay not all of the calculated property tax, but part of it. For example, 50%. If you select this option, you specify the percentage of the reduction in the tax amount.

Stocks

If in the "Accounting settings" form, on the "Inventory" tab, the "Accounting by batches (receipt documents)" flag is cleared, then the radio button "By FIFO" will still be displayed in the accounting policy.

This means that in the accounting policy, you can choose the method "By FIFO". True, the program will warn that the “Party” subconto should be added to the inventory accounts. If you click on the "OK" button, the program will add the "Lots" subconto to the inventory accounts.

Regardless of which option for writing off the inventory is set in the accounting policy, for sales operations without VAT or with 0% VAT, batch accounting is always maintained, see the "VAT" tab.

In the lower half of the “Reserves” tab, the developers simply inform about how the cost of inventory for certain cases is estimated. They are in the config.

Always written off at the average cost.

Materials recorded on account 003 "Materials accepted for processing".
Goods accounted for on account 41.12 "Goods in retail trade (in NTT at selling value)".

Always debited using the FIFO method:

Goods recorded on account 004 "Goods accepted for commission".

Production and output

The description of the settings on these tabs, due to its volume, has become the topic of a separate article. As soon as it is published, a link to it will appear here.

Retail

The "Retail" tab is displayed if the "Retail" flag is set on the "General information" tab.

For retail trade organizations in par. Paragraph 2 of clause 13 of PBU 5/01 provides for two methods of accounting for retail goods.

By purchase price. Account 42 "Trade margin" is not used.
By selling price. Account 42 "Trade margin" is used. At the same time, for the purpose of accounting for income tax, the amount of direct expenses is determined by the cost of acquiring goods.

If an entity chooses to account for retail items at acquisition cost, the account used is

41.02 "Goods in retail trade (by purchase price)".

For these goods, in the information register "Nomenclature accounting accounts" for the type of warehouse "Retail", you must specify the account 41.02 "Goods in retail trade (by purchase price)".

If an entity decides to record retail goods at selling value, then the following accounts are used:

41.11 "Goods in retail trade (in ATT at selling value)".
41.12 "Goods in retail trade (in NTT at sale value)".
42.01 "Trade margin in automated outlets".
42.02 "Trade margin in non-automated outlets."

For retail products that are accounted for at the sale value, there is no need to set up the "Item accounting accounts" information register. The program automatically determines the required accounting accounts depending on the type of warehouse: retail (ATT, automated outlet) or non-automated outlet (NTT).

In the 1C Accounting 8 program, accounting for goods at a selling price is more laborious than accounting for a purchase price.

The fact is that in the program 1C Accounting 8, the retail sale price is actually set manually by the document “Setting item prices” for each item item. The program then automatically calculates the trade margin for each stock item by subtracting the purchase price from the selling price. At the end of the month, the average trade margin is calculated. It is impossible to determine in advance the trade margin for a group of goods.

To fully automate the accounting of goods at selling prices, it is better to use the 1C Trade Management 8 program. It provides the user with several algorithms for setting the trade margin for an arbitrary group of goods.

income tax

The Income Tax tab is displayed only for organizations with a general taxation system.

Button "Specify the list of direct costs".

For the purposes of income tax, in accordance with paragraph 1 of article 318 of the Tax Code of the Russian Federation, all production and sales costs are divided into direct and indirect costs. The same paragraph provides an approximate list of costs that may be related to direct costs.

Material costs. According to paragraphs 1 and 4 of paragraph 1 of Article 254 of the NKRF.
Labor costs
The cost of insurance premiums and contributions to the FSS from the National Assembly and the PZ. For employees involved in the production of goods (performance of work, provision of services).
Amounts of accrued depreciation. For those OS objects that are used in production (performance of work, provision of services).

Costs that are not included in the list of direct costs are indirect costs of production activities. The taxpayer independently determines in the accounting policy the list of direct costs associated with the production of goods (performance of work, provision of services). In 1C programs, this is recorded as follows.

In the program 1C Accounting 8 ed. 1.6 (not supported since April 2011) two charts of accounts: accounting and tax. In the tax chart of accounts, there are direct cost accounts and indirect cost accounts. Therefore, the nature of the expense was determined by the account to which it was written off.

In the program 1C Accounting 8 ed. 2.0 single chart of accounts. But the accounts on which it is necessary to keep tax records have a sign of tax accounting (NU). For example, on account 26 "General business expenses are a sign of tax accounting."

In accounting, the costs charged to this account are indirect. But in tax accounting, they can be both indirect and direct. It turns out that there is only one account, but it is somehow necessary to distinguish the nature of the costs in tax accounting.

To solve this problem in the program 1C Accounting 8 ed. 2.0 the periodic register of information "Methods for determining the direct costs of production in NU" is intended. It is a separator between direct and indirect costs.

Expenses listed in this register are recognized as direct expenses in tax accounting. Expenses not indicated in this register are recognized as indirect expenses.

The figure shows a fragment in the form of selection for the debit of account 20.01 "main production" from the demonstration database.

Mandatory details of the information register "Methods for determining direct costs of production in NU" are "Date", "Organization" and "Type of expenses NU". The rest of the details below are optional.

Subdivision.
Account Dt. Formally, any account (not a group) can be specified as a debit account. But since this register is designed to account for production costs, it makes sense to indicate only sub-accounts of cost accounts 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses” and 26 “General expenses”.
Account Kt. The account corresponding to the corresponding cost account can be specified here.
Cost item.

For example, if a department is not specified, then the entry applies to all departments in the organization. If no debit account is specified, then the entry applies to all expense accounts. Etc.

The division into direct and indirect costs occurs at the end of the month. The regulatory document "Closing accounts 20, 23, 25, 26" compares the turnover on cost accounts with templates in the register "Methods for determining direct production costs in NU". For those turnovers, taking into account the analytics, for which the corresponding templates were found in the register, the costs will be considered direct. If the template is not found for an existing turnover, then the expense of this turnover is considered indirect.

For example, the entry highlighted in the previous figure with a red frame means the following. Material expenses for any cost item written off to any subdivision to account 20.01 "Main production" from any credit account are direct.

If you indicate in this entry the credit account 10.01 “Raw materials and materials” and assume that there are no other entries in the debit of account 20.01 “Main production”, then the costs written off from account 10.01 “Raw materials and materials” will be considered direct. All other expenses written off to the debit of account 20.01 "Main production" will be considered indirect by the program.

In the information register "Methods for determining direct production costs in NU" it is impossible to store general and detailed records that are valid in the same period, for example, as in the figure.

First entry (general). It means that any cost items with the expense type "Material expenses" written off to any cost account from the credit of any offsetting account to any department are related to direct expenses.
Second entry (detailed). This entry relates to direct costs only those costs that are written off to the debit of account 20.01 "Main production".

It is easy to see that the second pattern is already included in the first one. But what should the program do? What instruction to follow? After all, one contradicts the other. One of the records must be deleted.

By default, the information register "Methods for determining the direct costs of production in NU" is not filled. It must be filled. When you click on the "Specify a list of direct costs" button, the program checks for entries in this register. If there is no entry, then she will offer to fill in the register in accordance with the recommendations of Art. 318 of the Tax Code of the Russian Federation. The generated list is not the only correct one. Therefore, the user has the right to edit it independently, guided by the norms of Article 318 of the Tax Code of the Russian Federation.

If there is not a single entry in the information register “Methods for determining direct production costs in NU”, then the program will consider all costs in tax accounting to be indirect.

The regulatory document "Closing accounts 20, 23, 25, 26" divides all expenses of the period into direct and indirect. Direct costs form the actual cost of products (works, services) in tax accounting. All indirect expenses in tax accounting are written off to account 90.08.1 “Administrative expenses for activities with the main taxation system”.

You can check the correctness of the division into direct and indirect costs using the report "Register of accounting for production costs". It allows you to separately generate a list of direct and a list of indirect costs.

Button "Specify income tax rates".

If, in multi-company accounting, all organizations apply the same income tax rates to the federal budget and to the budget of a constituent entity of the Russian Federation, then in the accounting settings, uncheck the “Different income tax rates are applied” flag. In this case, the button "Specify income tax rates" will display a form as in the figure.

This is a form of the periodic information register "Income tax rates for all organizations." It simultaneously displays the income tax rate to the federal budget and to the budget of the constituent entity of the Russian Federation.

If different organizations with multi-company accounting are registered in different subjects of the federation, and they have different income tax rates, then in the accounting settings you need to set the flag “Different income tax rates are applied”. In this case, the button "Specify income tax rates" will display a form as in the figure.

This is also a form of the periodic information register "Income tax rates for all organizations." But now it can only indicate the income tax rate in the FB of the Russian Federation.

Flag "Applied PBU 18/02 Accounting for income tax calculations."

When the flag is set, the mechanism for keeping records of permanent and temporary differences in the valuation of assets and liabilities is activated in order to comply with the requirements of PBU 18/02.

VAT

For some VAT payers, fairly simple business transactions are typical, for others they are complex. In accordance with them, in the configuration, VAT accounting is divided into three degrees of complexity.

Simplified VAT accounting.
Regular VAT.
Full VAT accounting.

Simplified VAT accounting.

To maintain VAT accounting according to a simplified scheme, you must set the "Simplified VAT accounting" flag. Simplified VAT accounting is valid only for rates of 18% and 10%. With this option, the flag "Organization sells without VAT or with 0% VAT" becomes inactive. This means that with simplified VAT accounting, it will not be possible to record transactions without VAT or at a VAT rate of 0%.

With simplified VAT accounting, only two pairs of relevant documents are used: the receipt document and the “Invoice received” document.

In order for the result to be reflected in the purchase book in the "Invoice received" document, you must set the "Reflect VAT deduction" flag.

Regulatory documents "Formation of purchase book entries" and "Formation of sales book entries" do not need to be created.

In organizations where the operations listed below take place, it is highly undesirable to set the “Simplified VAT accounting” flag.

The deduction for acquired fixed assets is accepted after they are put into operation.
Certain types of activities were transferred to the payment of UTII.
The organization acts as a tax agent.
There are construction and installation works.
There are export-import operations.
It is necessary to take into account positive sum differences.

Otherwise, the user will have to take control over the tracking of events related to the correct accounting of VAT and, in fact, manually register them in time with the documents "Reflection of VAT for deduction" and "Reflection of VAT accrual".

The documents “Reflection of VAT to be deducted” and “Reflection of accrual of VAT” are also used in cases where the receipt and sale of goods (works, services) is recorded by manual operations (accounting statement).

Regular VAT.

Regular VAT accounting, like simplified accounting, is used only for rates of 18% and 10%. To implement the usual VAT accounting in the information register "Accounting Policy of Organizations", on the "VAT" tab, you must perform the following steps.

Remove the flag "The organization sells without VAT or with VAT 0%".

With normal VAT accounting, all restrictions on simplified VAT accounting are removed, with the exception of export-import transactions. Specialized documents work correctly.

VAT recovery.
Recovery of VAT on real estate objects.
Calculation of VAT on construction and installation works (economic method).
Confirmation of the zero VAT rate.
Distribution of VAT on indirect costs.
Registration of VAT payment to the budget.
Writing off VAT.

Normal VAT accounting assumes that at the end of each reporting period, the creation and posting of regulatory documents “Formation of purchase book entries” and “Formation of sales book entries” do not need to be created.

If the organization does not have tax features, then the difference between regular and simplified VAT accounting is only in the need to quarterly create regulatory documents “Formation of purchase book entries” and “Formation of sales book entries”.

Simplified VAT accounting may turn out to be a piece of cheese in a mousetrap. It's better not to use it anyway.

Not great work! But, if you suddenly needed to reflect something special, for example, VAT accounting for construction and installation work, then in such situations you can use the appropriate configuration documents.

Setting the "Simplified VAT accounting" flag does not block special documents for regular VAT accounting. Therefore, if the "Simplified VAT accounting" flag is set, then do not use these documents. Most likely, the result will not be correct.

Full VAT accounting.

Full VAT accounting includes regular VAT accounting plus transactions for the sale of goods (products, works, services) not subject to VAT or taxable at a rate of 0%. To enable full VAT accounting, follow these steps:

Clear the "Simplified VAT accounting" flag.
Set the flag "The organization sells without VAT or with VAT 0%".

In other words, full VAT accounting involves accounting for transactions at all three VAT rates established by law: at a rate of 0%, 10% and 18% and Without VAT,

It was noted above that with simplified VAT accounting, accounting for sales transactions without VAT or with 0% VAT is not possible. This is explained by the fact that setting the flag "Organization sells without VAT or with VAT 0%" activates the mechanism for VAT batch accounting using the accumulation register "VAT on acquired values". This register stores VAT information for each batch of purchased goods. Entries in it are automatically registered with the corresponding documents.

With simplified VAT accounting, it is, of course, possible to manually keep records of batches using the “Adjustment of register entries” document. But why artificially provoke a headache?

Income tax payers. If a foreign exchange contract for the export of goods is concluded and prepayment for shipment is provided, then in the settings of accounting parameters, on the “Income tax” tab, the radio button “Receiving or issuing advance payment” must be activated.

Flag "Charge VAT on shipment without transfer of ownership".

Sometimes the parties agree that the ownership of the shipped goods will pass to the buyer upon the occurrence of an event specified in the contract. For example, receipt of payment to the supplier's settlement account. This right is not explicitly enshrined in legislation.

In accordance with paragraph 1 of article 39 of the Tax Code of the Russian Federation, goods (works, services) are recognized as sales after the transfer of ownership of them to the buyer.

Since, according to paragraph 1 of Art. 146 of the Tax Code, the object of taxation is the sale, then until the ownership of the goods has passed to the buyer, the supplier may not charge VAT payable to the budget. This is on the one hand.

On the other hand, there is a letter from the Ministry of Finance of the Russian Federation dated September 8, 2010 No. 03-07-11 / 379. It substantiates a different point of view on the basis of paragraphs. 1 clause 1 of article 167 of the Tax Code of the Russian Federation. VAT should be charged in the tax period in which the equipment was shipped, regardless of the moment of transfer of ownership.

If you have neither the strength nor the desire to argue with the tax, set the flag "Charge VAT on shipment without transfer of ownership."

Changing the state of the flag "Charge VAT on shipment without transfer of ownership" is available for any method of VAT accounting.

Procedure for registering advance invoices.

In the program 1C Accounting 8 there is a processing "Registration of invoices for advance payment" received from buyers. This allows you to refuse the manual registration of documents "Invoice issued" for the received advance. Processing allows you to automatically generate documents "Invoice issued" for received advances.

In this section, the user must fix the procedure for registering invoices issued for the received advance by processing "Registration of invoices for advance".

Register invoices always upon receipt of an advance.
Do not register invoices for advances offset within 5 calendar days.
Do not register invoices for advances set off before the end of the month.
Do not register invoices for advances offset before the end of the tax period.
Do not register invoices for advances (clause 13, article 167 of the Tax Code of the Russian Federation).

Processing "Registration of invoices for advance" creates invoices for advances received for the period specified in it, taking into account the order specified in the accounting policy.

*Register invoices always upon receipt of an advance*.

Processing creates an SF for all received advances, with the exception of those advances that were repaid on the day the advance was received. That is, if the shipment was on the day the advance payment was received, then an SF for such an advance payment is not created.

*Do not register invoices for advances offset within 5 calendar days*.

Processing creates an SF only for those received advances for which there were no shipments within 5 calendar days after they were received. This procedure complies with the requirement of paragraph 3 of Art. 168 of the Tax Code of the Russian Federation and the explanation given in the letter of the Ministry of Finance of the Russian Federation dated 06.03.2009 No. 03-07-15 / 39. That is, if the shipment is made in the first 5 days, starting from the date of receipt of the advance, then the SF for such advances is not created.

According to paragraph 3 of Art. 168 of the Tax Code of the Russian Federation upon receipt of an advance payment (full or partial) on account of the forthcoming deliveries of goods (performance of work, provision of services, transfer of property rights), the relevant SFs are issued no later than five calendar days from the date of receipt of the specified amounts of payment (partial payment).

At the same time, the letter of the Ministry of Finance of the Russian Federation No. 03-07-15/39 dated March 6, 2009 provides the following clarification. If within 5 calendar days, counting from the date of receipt of the prepayment, goods are shipped against this prepayment (performance of work, provision of services, transfer of property rights), then invoices for the received advances should not be issued to the buyer.

*Do not register invoices for advances credited before the end of the month*.

Processing creates an SF only for those received advances for which there were no shipments during the month in which they were received. This procedure corresponds to the explanation set out in the letter of the Ministry of Finance of the Russian Federation dated March 6, 2009 No. 03-07-15 / 39.

It concerns contracts providing for continuous long-term supply of goods (rendering services) to the same buyer. For example, the supply of electricity, oil, gas, the provision of communication services, etc.

When receiving an advance payment under such agreements, it is possible to draw up and issue invoices to buyers for received advances at least once a month and no later than the 5th day of the month following the expired month.

*Do not register invoices for advances credited before the end of the tax period*.

Processing creates invoices only for advances received that did not have shipments during the quarter in which they were received. This order is not explicitly fixed in the legislation. It is designed for those taxpayers who are ready to defend their case in tax inspections or in courts.

In Art. 163 of the Tax Code of the Russian Federation establishes the duration of the tax period as one quarter. From this, some experts come to the conclusion that prepayments that were repaid in the quarter of their receipt cannot be considered as advances. Therefore, they do not need to issue invoices. This view has been confirmed by a number of court cases.

* Do not register invoices for advances (clause 13, article 167 of the Tax Code of the Russian Federation) *.

Processing does not create an invoice for advances received. This procedure complies with the requirement of paragraph 13 of Article 167 of the Tax Code of the Russian Federation.

This procedure applies only to the list of goods (works, services) approved in Decree of the Government of the Russian Federation of July 28, 2006 N 468 "On approval of lists of goods (works, services), the duration of the production cycle of manufacture (performance, provision) of which is more than 6 months ".

If the supplier organization receives an advance payment for goods (works, services), the production period of which exceeds 6 months (according to the list of the Decree), then it has the right not to advance the SF. For such situations, the tax base can be determined on the date of shipment of goods (works, services). The organization has the right not to issue an SF for advances received only in the case of separate accounting for production operations of a long and ordinary cycle.

The procedure for the formation of an SF for advances received, established in the accounting policy, applies to all buyers. If it is necessary to establish a different procedure with a specific buyer, then it can be established in the contract with him.

Flag “Invoices for settlements in c.u. form in rubles.

Russian organizations have the right to conclude agreements with each other in conventional units (c.u.). In such contracts, the "Currency of Settlements" variable is set to foreign currency or c.u. and the flag "Calculations in arbitrary units" must be set. The same currency is indicated in settlement documents. But payment under the contract is made in the equivalent amount in rubles. For brevity, such contracts are called contracts in conventional units.

It is believed that the total figures in printed forms of invoices for contracts in conventional units can be expressed in conventional units or in Russian rubles. When choosing this solution, it is advisable to take into account the position of the Federal Tax Service of the Russian Federation, set out in letter No. 3-1-07/674 of August 24, 2009.

According to the Federal Tax Service of the Russian Federation, invoices must be printed in rubles.

Flag "Take into account positive sum differences when calculating VAT".

The state of this flag matters only for operations under contracts in arbitrary units.

For contracts concluded in conventional units, a situation is typical when the date of payment and the date of sale (receipt) do not coincide. In this case, in accounting there are exchange rate differences, and in tax - sum differences.

In the event of positive sum differences before September 30, 2011, it was necessary to issue invoices for the amount of these differences. After setting the flag "Take into account positive amount differences when calculating VAT", the user had the opportunity to automate this process using the processing "Registration of invoices for amount differences".

On October 1, 2011, Clause 4 of Article 153 of the Tax Code of the Russian Federation, introduced by Federal Law No. 245-FZ of July 19, 2011, came into effect. Now, in case of differences in amounts, the VAT tax base is not adjusted. At the same time, positive (negative) sum differences incurred by the supplier are taken into account as part of non-operating income (expenses), art. 250 and 265 of the Tax Code of the Russian Federation, respectively.

For contracts in conventional units, which began on October 1, 2011 or later, the flag “Take into account positive amount differences when calculating VAT” should be cleared.

The flag "Charge VAT on the transfer of real estate without transfer of ownership."

In the article by S.A. Kharitonov provides a detailed analysis of the order of the Ministry of Finance of Russia dated December 24, 2010 No. 186, which introduced changes to the accounting of real estate, starting from January 1, 2011.

According to paragraph 3 of Art. 167 of the Tax Code of the Russian Federation in cases where the goods are not shipped and are not transported, but there is a transfer of ownership of this product, such a transfer of ownership is equated to its shipment. Since real estate is not shipped or transported, the buyer's ownership of it arises at the time of state registration, and not at the date of the acceptance certificate.

It follows that before the fact of state registration there is no object of taxation and it is not necessary to charge VAT. This conclusion is also consistent with the explanations, for example, letters of the Ministry of Finance of Russia dated 11.05.2006 No. 03-04-11 / 88. Given this circumstance, the flag "Charge VAT on the transfer of real estate without transfer of ownership" should be removed.

However, arbitration practice sometimes indicates a different position of tax inspectorates. For example, in the Decree of the FAS VSO dated February 11, 2010 No. A19-12414 / 09, it is said that VAT must be charged on the day the real estate is actually transferred to the buyer. If your tax authority adheres to the same position, then you should set the flag "Charge VAT on the transfer of real estate without transferring ownership."

Without VAT and 0%

The "Without VAT and 0%" tab is displayed if the "Organization sells without VAT or with 0% VAT" flag is set on the "VAT" tab.

This flag is set in cases where the organization is engaged in the sale of goods for export (clause 1 of clause 1 164 of the Tax Code of the Russian Federation) and / or provides services for the international transportation of goods (clause 2.1 of clause 1 164 of the Tax Code of the Russian Federation).

VAT for payment to the budget.

To confirm the right to apply the zero rate in accordance with paragraph 9 of Art. 165 of the Tax Code of the Russian Federation, 180 calendar days are allotted from the date of placing the goods under the customs procedures for export. If the supporting documents were not submitted to the tax authority within the specified period, the organization is obliged to accrue VAT payable to the budget. To do this, you need to create a document "VAT zero rate confirmation" with the "0% rate not confirmed" event. The method of calculating the amount of VAT payable to the budget is determined by the accounting policy.

VAT is deducted from revenue.
VAT is charged on top.

0% ≠ Without VAT!

In Art. 149 of the Tax Code of the Russian Federation contains a closed list of transactions that are exempt from taxation. For them, the program introduced the designation "Without VAT". The “Excluding VAT” rate is an unconditional exemption from taxation. The rate Without VAT is not equivalent to the rate of 0%!

The 0% rate is a benefit that a taxpayer can receive only if he documents the fact of export of goods. Or in other words, it will confirm its right to apply the zero VAT rate.

Let's return to the rate "Without VAT". In the case of the acquisition of goods and materials that are subject to VAT, but which the organization is going to use in operations that are not subject to VAT, that is, at the rate "Without VAT", the program offers to choose one of the options for reflecting input VAT in accounting.

Include in the cost or write off as expenses in accordance with Art. 170 NOC RF.
Always include in the price.
Always write off expenses.

personal income tax

The presence of the “personal income tax” bookmark is the result of an inconsistent opinion of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation.

The user is forced to independently choose the method of accounting for personal income tax deductions that is suitable for him.

Cumulative total during the tax period. This is the position of the Federal Tax Service of the Russian Federation. The letter of the Federal Tax Service of the Russian Federation dated February 11, 2005 No. 04-2-02 / 35 "says that" ... a standard tax deduction is provided to an individual in the appropriate amount for each month of the tax period during which an employment contract is concluded between the tax agent and the employee or contract of a civil law nature.
Within the taxpayer's monthly income. This is the position of the Ministry of Finance of the Russian Federation. Letter No. 03-05-04/41 of October 7, 2004 from the Ministry of Finance of the Russian Federation states that “... standard tax deductions do not accumulate during the tax period and are not subject to cumulative summation in the absence of a tax base for certain months of the tax period.”

Simultaneously with the letter of the Federal Tax Service of the Russian Federation dated February 11, 2005 No. 04-2-02 / 35 ”the letter of the Federal Tax Service of the Russian Federation dated November 23, 2004 N 04-2-06 / 679 is also valid. In it, the Federal Tax Service of the Russian Federation recommends adhering to the recommendations of the letter of the Ministry of Finance of the Russian Federation dated October 7, 2004 No. 03-05-04 / 41.

If necessary, the method of accounting for personal income tax can be changed in the current tax period. In this case, when calculating personal income tax for the next month of the current tax period, the amounts of deductions provided, as well as the amount of personal income tax for previous months, will be recalculated.

Insurance premiums

Paragraph 1 of Article 57 of Federal Law No. 212-FZ of July 24, 2009 establishes uniform rates for insurance premiums. However, for some payers of insurance premiums, the same law establishes reduced tariffs. The tariff applied in the organization must be indicated on the “Insurance premiums” tab.

In the program 1C Accounting 8, insurance premium rates for different categories of payers are stored in the periodic information register of the same name “Insurance premium rates”.

findings

I didn’t come up with anything smarter than repeating the conclusions of the first part of the article. Therefore, the conclusions listed below are rather reminders.

Before filling out the information register "Accounting policy of organizations", be sure to fill out the form "Setting accounting parameters". The fact is that even for a clean infobase in this form there are default settings. They may not match the accounting policies of your organizations.
Some settings of the "Setting accounting parameters" form are not visibly reflected in the information register "Accounting policy of organizations". However, they must be treated very carefully. Otherwise, errors in the infobase are very likely.
Some settings of the "Accounting Settings" form certainly apply to the accounting policy of all organizations of the enterprise.
Not all parameters of the "Setting up accounting parameters" form are elements of an accounting policy. For example, "Accounting for containers" is not an element of accounting policy. This means that if records were already kept in the infobase, then after changing the state of the flag, for example, “Tare accounting”, documents do not need to be posted again.
Some parameters of the "Accounting settings settings" form determine the accounting policy of organizations. For example, the flag "Production of products, performance of work, provision of services." Therefore, in case of a change in the state of this flag, it is necessary to do a group reposting of documents.

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Setting up an accounting policy in 1s 8 3. Accounting policies of organizations depending on the taxation system

Accounting policy in 1C 8.3 forBASIC

tax accounting

VAT

Stocks

Accounting

reserves

Accounting policy in 1C 8.3 for a management organization

Return of goods from the customer

Buyer return request

Issuing a return invoice

Registration of an invoice for the shipment of goods in exchange for the returned

Payment of the buyer's debt in cash

Item characteristics

What is the characteristic of the nomenclature in 1C?

What are item properties in 1C?

An example of using characteristics and additional details in 1C.

findings

Object of taxation

tax rate

The procedure for reflecting advances from the buyer

The procedure for recognizing expenses

Material costs

Expenses for the purchase of goods

Input VAT

Additional costs included in the cost

Customs payments

Tax holiday regime

2. Accounting policy in 1C 8.3 forBASIC

tax accounting

VAT

Stocks

Accounting

reserves

4. Accounting policy in 1C 8.3 for a management organization

Register of information "Accounting policy of organizations"

General information

USN in 1C

USN cost accounting in 1C

UTII in 1C

OS and NMA

Stocks

Production and output

Retail

income tax

VAT

Without VAT and 0%

personal income tax

Insurance premiums

findings

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