Acceptable expenses under the simplified tax system in 2021 - 2021

If an organization uses the simplified tax system, the procedure for recognizing expenses in its tax accounting has certain specifics.

You will learn:

• where in the program the procedure for recognizing expenses is configured;
• on the conditions for recognizing expenses for purchased materials and goods sold;
• on the conditions for recognizing labor costs, “salary” taxes and contributions;
• How in 1C these expenses are reflected in KUDiR.

• The procedure for determining expenses under the simplified tax system
• Costs for purchasing materials
• Accounting policy for tax accounting under the simplified tax system Input VAT
• Expenses for purchasing goods
• Accounting policy for NU under the simplified tax system Additional expenses when purchasing goods
• Customs payments

The procedure for determining expenses under the simplified tax system

General information about the simplified tax system

Chapter 26.3 of the Tax Code of the Russian Federation is devoted to the procedure for applying the simplified tax system. To obtain the right to use it, the following conditions must be met:

• annual revenue - no more than 150 million rubles;
• residual value of fixed assets - no more than 150 million rubles;
• number of employees - no more than 100 people;
• the share of participation in other organizations should not exceed 25%;
• lack of branches.

The system assumes the possibility of choosing two tax bases:

The taxpayer has the right to choose one of them. The choice determines the recognition of income under the simplified tax system, the procedure for recognizing costs, as well as the applicable tax rates.

Simplified taxation system “income – expenses”

When forming the taxable base “income – expenses”, a rate of 15% is applied. It can be lowered by regional authorities in the range from 5 to 15%. Or establish a differentiated rate for different categories of taxpayers. For example, in St. Petersburg, for all taxpayers using the simplified tax system “income-expenses”, the tax rate is 7%.

Tax payable is calculated as follows:

A special feature of this type of simplified taxation system is the need to pay a minimum tax. It is 1% of the proceeds received. It must be paid even if the company suffered a loss as a result of its activities.

Revenue recognition rules

The moment of recognition of income under the simplified tax system “income” does not differ from the procedure for their recognition under the simplified tax system “income - expenses”. The procedure for recognizing income under the simplified tax system is prescribed in paragraph 1 of Art. 346.17 Tax Code of the Russian Federation. For the simplified taxation system, the cash method is used.

The date of recognition of income under the simplified tax system “income - expenses” is the day the money is received in a bank account or at the cash desk. If repayment of debt or other material benefit is received in the form of other property, work, services or property rights, then it must be taken into account at the time of their receipt.

For example, when repaying a buyer's debt for goods by offset, the receipt of funds must be taken into account on the date of offset of counterclaims.

Conditions and moment of recognition of expenses under the simplified tax system

In order for the accounting of expenses under the simplified tax system to be accurate, a number of conditions must be met. In addition to the fact that one must be guided, first of all, by the closed list from Article 346.17, the organization’s costs must be reasonable, i.e. necessary for running a business. Expenses must be expressed in documentation: invoices, invoices, acts, etc. When using the simplified taxation system, the cash method is used. This means that expenses can only be taken into account after they have actually been paid.

No less important is the moment of recognition of expenses for the simplified tax system. Even if money for goods, work or services is transferred to the supplier, it is not always possible to include these payments in KUDIR. Only after they have been capitalized and sold (for purchased goods) or transferred to production (for raw materials and materials) can an expense be recognized. Another category of LLC costs under the simplified tax system is labor costs. As soon as an employee receives his salary in person or transferred to a bank card, the expense is taken into account. In this case, this is the moment of actual payment. This also includes the transfer of taxes and fees to the budget, as well as payment for the services of contractors.

The situation is more complicated with the purchase of fixed assets. Accounting for expenses under the simplified tax system in this case occurs only at the end of the last day of the tax period, subject to certain conditions. The fixed asset must be registered, put into operation, and begin to be used to generate income. In addition, if its state registration is necessary, then without it it is impossible to accept the cost of acquisition. The entire amount that the organization spent on the purchase of a non-current asset is written off during the reporting period (until the end of the year) in equal shares on each last day of the quarter. If the OS was purchased by a company in installments and this is stated in the terms of the contract, accounting for expenses under the simplified tax system in this case can be carried out upon actual payment of each part of the debt, provided that commissioning has been carried out. The LLC also has the right to set a limit on the write-off of fixed assets. Then expenses can be taken into account on the last day of the quarter within the established amount.

Often suppliers of simplified taxation organizations are companies with a common taxation system. That is, when selling their goods, works or services, they allocate VAT in the accompanying documents. It cannot be deducted on the simplified tax system, but it can be reflected in expenses: on the day when the debt to the seller is repaid and everything is taken into account.

Expense recognition rules

Costs under the simplified taxation system are recognized in accordance with the closed list established by clause 1 of Art. 346.16 Tax Code of the Russian Federation.

For most expenses, the moment of recognition of expenses under the simplified tax system is recognized as the date of actual payment. But there are exceptions to this rule.

simplified tax system 15%: recognition of expenses

For postpayment - on the date of payment.

For prepayment - when the prepaid goods arrive.

As purchased goods are sold. One of the assessment methods must be used:

• at average cost;
• at the cost of each unit;
• FIFO (at the cost of the first in time of acquisition).

For postpayment - on the date of payment.

In case of prepayment - when the prepaid services will be provided.

If advertising costs are normalized (cost of prizes, organization of incentive lotteries, placement of information in third party catalogs, etc. (clause 4 of Article 264 of the Tax Code of the Russian Federation)), then they are taken into account within 1% of paid revenue.

Paragraph 2 p. 2 art. 346.16.

Clause 4 art. 264 Tax Code of the Russian Federation.

Costs of acquisition, production, construction of fixed assets and intangible assets.

Similarly, the costs of modernization, retrofitting or reconstruction of the operating system are taken into account.

The procedure for recognizing expenses for the purchase of goods

Setting up the procedure for recognizing expenses

Setting up the procedure for recognizing expenses for goods under the simplified tax system is carried out in the Accounting Policy : section Main - Settings - Taxes and reports - tab USN - Procedure for recognizing expenses - Expenses for the purchase of goods.

The conditions for recognizing expenses for the purchase of goods are set in the program by default:

• Receipt of goods - Yes ;
• Payment for goods to the supplier - Yes ;
• Sales of goods - Yes ;
• Receiving income (payment from the buyer ) - No.

Tax legislation does not provide that payment is the only condition for including in expenses the cost of purchased and sold goods under the simplified tax system. From paragraphs. 2 p. 2 art. 346.17 of the Tax Code of the Russian Federation follows: if a product is purchased for further sale, the costs of paying its cost are subject to accounting as the product is sold to the buyer.

Conditions for recognizing expenses

The inclusion of the cost of goods in expenses occurs at the moment when all conditions for recognizing expenses are met:

• goods are accepted for accounting;
• payment for the goods was made to the supplier (clause 2 of Article 346.17 of the Tax Code of the Russian Federation);
• the goods were sold to the buyer (clause 2, clause 2, article 346.17 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of the Russian Federation dated March 18, 2014 N ГД-4-3/ [email protected] ).

This means that expenses for purchased goods in 1C will automatically fall into KUDiR if the following conditions are met:

• a receipt document has been drawn up and in the Expenses (NC) it is indicated Accepted ; PDF
• the amount for the goods received is debited from the current account; PDF
• a document for the sale of goods to the buyer has been drawn up. PDF

To track compliance with the conditions for recognizing expenses, the accumulation register Expenses under the simplified tax system . The register accumulates information on the fulfillment of the above conditions. Using it, you can find out the current state of the expense and determine what events must occur to recognize an expense that reduces the tax base if the expense is Accepted . PDF

For more information on working with the register, see the article Register of Expenses under the simplified tax system.

What expenses cannot be recognized?

Despite the fact that the list of accepted costs, named in Art. 346.16, includes all the main costs that arise when conducting business; some payments cannot be taken into account:

• entertainment expenses that the taxpayer has the right to take into account on the OSN cannot be taken into account by the simplifier;
• the amount of advances transferred to suppliers for goods, works and services that will be received in the future. These payments can be taken into account only after the receipt of goods, works and services;
• VAT, which the simplified taxation system payer allocated in invoices issued to customers and paid to the budget;
• the simplified tax itself.

The Ministry of Finance in its clarifications emphasizes that the list of accepted costs under the simplified tax system is closed. It will not be possible to take into account other costs (Letter dated March 23, 2017 No. 03-11-11/16982).

Information about changes:

Federal Law of July 21, 2005 N 101-FZ Article 346.17 of this Code is stated in a new wording, which comes into force on January 1, 2006.

Article 346.17. Procedure for recognizing income and expenses

GUARANTEE:

Information about changes:

Clause 1 amended from September 29, 2021 – Federal Law of September 29, 2021 N 325-FZ

1. For the purposes of this chapter, the date of receipt of income is the day of receipt of funds into bank accounts and (or) the cash desk, receipt of other property (work, services) and (or) property rights, as well as repayment of debt (payment) to the taxpayer in another way (cash method).

When the buyer uses a bill of exchange in payments for goods (work, services) purchased by him, the date of receipt of income from the taxpayer is the date of payment of the bill of exchange (the day of receipt of funds from the drawer or another person obligated under the specified bill of exchange) or the day the taxpayer transfers the specified bill of exchange by endorsement to a third party.

Article 346.17. Procedure for recognizing income and expenses

Article 346.17. Procedure for recognizing income and expenses

[Tax Code] [Tax Code of the Russian Federation, part 2] [Section VIII.1] [Chapter 26.2]
. For the purposes of this chapter, the date of receipt of income is the day of receipt of funds into bank accounts and (or) the cash desk, receipt of other property (work, services) and (or) property rights, as well as repayment of debt (payment) to the taxpayer in another way (cash method).

When the buyer uses a bill of exchange in payments for goods (work, services) purchased by him, the date of receipt of income from the taxpayer is the date of payment of the bill of exchange (the day of receipt of funds from the drawer or another person obligated under the specified bill of exchange) or the day of transfer by the taxpayer of the specified bill of exchange by endorsement to a third party.

If the taxpayer returns amounts previously received as advance payment for the supply of goods, performance of work, provision of services, transfer of property rights, the income of the tax (reporting) period in which the return was made is reduced by the amount of the refund.

Amounts of payments received to promote self-employment of unemployed citizens and stimulate the creation by unemployed citizens who have opened their own businesses of additional jobs for the employment of unemployed citizens at the expense of the budgets of the budget system of the Russian Federation in accordance with programs approved by the relevant government authorities are taken into account as part of income in over the course of three tax periods with the simultaneous reflection of the corresponding amounts as expenses within the limits of actually incurred expenses of each tax period, provided for by the conditions for receiving the specified amounts of payments.

In case of violation of the conditions for receiving payments provided for in paragraph four of this paragraph, the amounts of payments received are reflected in full as part of the income of the tax period in which the violation was committed. If at the end of the third tax period the amount of payments received specified in paragraph four of this paragraph exceeds the amount of expenses taken into account in accordance with this paragraph, the remaining unaccounted amounts are reflected in full as part of the income of this tax period.

Funds of financial support in the form of subsidies received in accordance with the Federal Law “On the Development of Small and Medium-Sized Enterprises in the Russian Federation” are reflected in income in proportion to the expenses actually incurred from this source, but no more than two tax periods from the date of receipt. If, at the end of the second tax period, the amount of financial support funds received, specified in this paragraph, exceeds the amount of recognized expenses actually incurred from this source, the difference between the specified amounts is reflected in full as part of the income of this tax period.

The procedure for recognizing income, provided for in paragraphs four to six of this paragraph, is applied by taxpayers who use income reduced by the amount of expenses as an object of taxation, as well as by taxpayers who use income as an object of taxation, provided that they keep records of the amounts of payments (funds) indicated in paragraphs four through six of this paragraph.

Financial support funds received from the budgets of the budget system of the Russian Federation under a certificate for attracting labor resources to the constituent entities of the Russian Federation included in the list of constituent entities of the Russian Federation, the attraction of labor resources to which is a priority, in accordance with the Law of the Russian Federation of April 19, 1991 N 1032-1 “On Employment of the Population in the Russian Federation” are taken into account as income during three tax periods with the simultaneous reflection of the corresponding amounts as expenses within the limits of actually incurred expenses of each tax period, provided for by the conditions for receiving the specified financial support funds.

In case of violation of the conditions for receiving financial support provided for in paragraph eight of this paragraph, the amount of financial support received is reflected in full as part of the income of the tax period in which the violation was committed. If at the end of the third tax period the amount of financial support funds received, specified in paragraph eight of this paragraph, exceeds the amount of expenses taken into account in accordance with this paragraph, the remaining unaccounted amounts are reflected in full as part of the income of this tax period.

The provisions of paragraph six of this paragraph apply both when spending subsidy funds after receiving them, and for the purpose of reimbursement of taxpayer expenses incurred in the tax period before receiving subsidy funds in the same tax period.

. Expenses of the taxpayer are recognized as expenses after their actual payment. For the purposes of this chapter, payment for goods (work, services) and (or) property rights is recognized as the termination of the obligation of the taxpayer - purchaser of goods (work, services) and (or) property rights to the seller, which is directly related to the supply of these goods (performance of work, provision of services) and (or) transfer of property rights. In this case, expenses are taken into account as expenses, taking into account the following features:

• 1) material expenses (including expenses for the acquisition of raw materials and materials), as well as labor costs - at the time of repayment of debt by writing off funds from the taxpayer’s current account, payments from the cash register, and in the case of another method of repayment of debt - at the time of such repayment. A similar procedure applies to payment of interest for the use of borrowed funds (including bank loans) and when paying for services of third parties.

Partnerships of real estate owners, including homeowners' associations, management organizations, housing or other specialized consumer cooperatives that have entered into resource supply agreements (agreements for the provision of services for the management of municipal solid waste) with resource supply organizations (regional operators for the management of municipal solid waste) in in accordance with the requirements established by the legislation of the Russian Federation, when calculating tax as part of material expenses, funds transferred to pay for utility services are not taken into account if such funds were received by these organizations from owners (users) of real estate in payment for utility services provided to them and were not taken into account when determining the object of taxation in accordance with subparagraph 4 of paragraph 1.1 of Article 346.15 of this Code;

2) expenses for payment of the cost of goods purchased for further sale - as the said goods are sold. For tax purposes, a taxpayer has the right to use one of the following methods for valuing purchased goods:

• at the cost of the first in time of acquisition (FIFO);
• the paragraph is no longer valid. — Federal Law of April 20, 2014 N 81-FZ;
• at average cost;
• at the cost of a unit of goods.

Costs directly related to the sale of these goods, including costs of storage, maintenance and transportation, are taken into account as expenses after their actual payment;

2.1) taxpayers - organizations whose information is included in the unified state register of legal entities on the basis of Article 19 of the Federal Law of November 30, 1994 N 52-FZ “On the entry into force of part one of the Civil Code of the Russian Federation”, which have switched to a simplified taxation system with object of taxation in the form of income reduced by the amount of expenses provided for in this chapter, has the right to take into account the costs of paying the cost of goods purchased by them for further sale during the period of activity before the date of entering the specified information, after conducting an inventory carried out in the manner in force before January 1 2015, when determining the tax base for the tax paid in connection with the application of the simplified taxation system, as the specified goods are sold in accordance with subparagraph 2 of this paragraph. Moreover, such expenses can be taken into account when determining the tax base for the tax payable in connection with the application of the simplified taxation system, only if they were not taken into account when calculating the tax payable when carrying out business activities before the date of entering information about such taxpayers into the unified state register of legal entities on the basis of Federal Law of November 30, 1994 N 52-FZ “On the entry into force of part one of the Civil Code of the Russian Federation” and Article 1202 of part three of the Civil Code of the Russian Federation;

3) expenses for paying taxes, fees and insurance contributions - in the amount actually paid by the taxpayer when independently fulfilling the obligation to pay taxes, fees and insurance contributions or when repaying a debt to another person arising as a result of payment by this person in accordance with this Code for the taxpayer amounts of taxes, fees and insurance premiums. If there is a debt to pay taxes, fees and insurance contributions, expenses for its repayment are taken into account as expenses within the limits of the actually repaid debt in those reporting (tax) periods when the taxpayer repays the specified debt or debt to another person arising as a result of payment by this person in accordance with with this Code for the taxpayer of the amounts of taxes, fees and insurance contributions;

4) expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, taken into account in the manner prescribed by paragraph 3 of Article 346.16 of this Code , are reflected on the last day of the reporting (tax) period in the amount of amounts paid. In this case, these expenses are taken into account only for fixed assets and intangible assets used in carrying out business activities;

5) when the taxpayer issues a bill of exchange to the seller in payment for purchased goods (work, services) and (or) property rights, expenses for the acquisition of the specified goods (work, services) and (or) property rights are taken into account after payment of the specified bill. When the taxpayer transfers to the seller a bill of exchange issued by a third party in payment for purchased goods (work, services) and (or) property rights, the costs of acquiring the specified goods (work, services) and (or) property rights are taken into account on the date of transfer of the specified bill for the purchased goods (works, services) and (or) property rights. The expenses specified in this subparagraph are taken into account based on the contract price, but not more than the amount of the debt obligation specified in the bill of exchange.

. Lost power. — Federal Law of April 20, 2014 N 81-FZ.

. When a taxpayer switches from an object of taxation in the form of income to an object of taxation in the form of income reduced by the amount of expenses, expenses related to the tax periods in which the object of taxation in the form of income was applied are not taken into account when calculating the tax base.

. Revaluation of property in the form of currency values ​​and claims (liabilities), the value of which is expressed in foreign currency, including on foreign currency accounts in banks, in connection with a change in the official exchange rate of foreign currency to the ruble of the Russian Federation, established by the Central Bank of the Russian Federation, for the purposes of this chapter is not made, income and expenses from this revaluation are not determined and not taken into account.

Revenue under the simplified tax system for 2019–2020

One of the main requirements regarding the possibility of using the simplified tax system by a company or individual entrepreneur is the established limit on the level of annual income, which should not exceed 150 million rubles. (clause 4 of article 346.13 of the Tax Code of the Russian Federation).

The procedure for accounting for income under the simplified tax system is determined by Art. 346.15, 346.17 Tax Code of the Russian Federation. Regarding their composition, paragraph 1 of Art. 346.15 refers to sec. 1 and 2 tbsp. 248 Tax Code of the Russian Federation. According to the text of these paragraphs, the amount of income under the simplified tax system is formed by the sum of income:

• from implementation;
• non-operating;
• from gratuitously received property or rights to it.

Income does not include receipts listed in Art. 251 Tax Code of the Russian Federation.

Revenue consists of sales (subclause 1, clause 1, article 248 of the Tax Code of the Russian Federation):

• manufactured products;
• work or services performed;
• previously purchased goods;
• property rights.

In the case of intermediary activities, income will be a commission or other remuneration (see, for example, letter of the Ministry of Finance of Russia dated April 18, 2018 No. 03-11-11/25816).

For the simplified tax system, income is recorded using the cash method (Article 346.17 of the Tax Code of the Russian Federation), which presupposes the actual receipt of money to the current account/cash, as well as the receipt of other property (work, services) and (or) property rights, repayment of debt (payment) in a different way.

Non-operating income simplified

Such income includes, for example, received (Article 250 of the Tax Code of the Russian Federation):

• from leasing property;
• from the transfer of intellectual property rights for use;
• in the form of interest on loan agreements or bank deposits;
• when receiving property free of charge;
• in the form of fines from counterparties for violation of the terms of the contract, including received compensation for legal expenses ;
• as income from previous years;
• in the form of surpluses identified during inventory ( how to take them into account, see more here );
• when writing off accounts payable;
• from participation in other organizations;
• like exchange rate differences;
• as compensation for self-demolition of unauthorized buildings, etc.

Read more about the composition of non-operating income in this material.

Let's look at some examples from the list above.

Rent

When leasing property from a simplified tenant, there may be not only income in the form of rent, but also income:

• in the form of tenant payments for utilities related to the leased property (letters of the Ministry of Finance dated 04/18/2018 No. 03-11-11/25816, dated 05/22/2017 No. 03-11-06/2/31137, dated 09/04/2013 No. 03-11-11/36391);
• in the form of inseparable improvements to the leased property made by the tenant without the consent of the landlord (letter of the Ministry of Finance dated 09.09.2013 No. 03-11-06/2/36986).

The lessor may include in his expenses the costs of maintaining the property being leased. More details about this can be found in the article “Can a lessor take into account the costs of maintaining a rental property for the simplified tax system?” .

Accounts payable

Accounts payable can be written off after the statute of limitations expires. Then these amounts are recognized as income. This is allowed if they do not fall under the requirements of subsection. 21 clause 1 art. 251 of the Tax Code of the Russian Federation (see letter of the Ministry of Finance of Russia dated 08/07/2013 No. 03-11-06/2/31883).

The procedure for recognizing income under the simplified tax system

Under the simplified tax system, income is recognized (Article 346.17 of the Tax Code of the Russian Federation) at the moment:

• receiving payment from the buyer to a bank account or to the cash register;

• receipt (free of charge or as payment) of property (or rights to it), work, services;
• receiving advances for the subsequent transfer of goods;
• payment by bill of exchange;
• payment by check;
• payments through electronic payment systems.

The day the money is received is the date for recording the income received. Moreover, it does not matter whether the goods have been shipped, the work has been completed or not. Receipt can be payment of both debt and advance payment.

Income is also recognized as the offset of debts of organizations among themselves for the amount of the repaid obligation (letter of the Ministry of Finance dated September 23, 2013 No. 03-11-06/2/39230).

When paying for goods with a bill of exchange, the date of receipt of income will depend on the method of its sale. When submitting a bill of exchange for payment to the bank, the receipt of money in the company's current account will be considered the day the income is received.

You can also pay with a bill of exchange with another supplier. In this case, a transfer signature (endorsement) is filled in on the bill, i.e. the right to the bill passes to another person. The date of transfer of the bill will be the day the income is received on it (see letter of the Ministry of Finance of the Russian Federation dated February 20, 2016 No. 03-11-06/2/9917).

If an organization using the simplified tax system received a check from the buyer as payment, it can count the income on it if the following conditions are met:

• crediting money to the seller's account when submitting the check to the bank;
• receiving cash by check;
• transfer of a check to a third party.

The date of receipt of income on the check will be the day the money is received in the current account or cash register. When transferring a check under a deed to a third party, the day the income is credited will be the date of the executed transfer deed.

When making payments through electronic payment systems (Clause 10, Article 7 of the Law “On the National Payment System” dated June 27, 2011 No. 161-FZ), the date of payment is considered to be the simultaneous performance of the actions of the system operator:

• acceptance of electronic funds from the client;
• reduction of balances on his account;
• increasing them in the recipient's account by the same amount.

The supporting document in this case is an extract or message from the payment system operator.

Let's consider the payment method through ATMs. If the housing management company (HMC) collects fees for utilities using the simplified tax system, then payment for them can be made through ATMs. In this case, the UZhK enters into an agreement with the payment agent to accept payments and their subsequent crediting to the UZhK's current account for a fee. The date of receipt of income from the UZHK will be the day the money is received from an individual to the paying agent (clause 3 of Article 3 of the Law “On activities for accepting payments from individuals carried out by payment agents” dated 06/03/2009 No. 103-FZ). This date can be determined based on the payment register compiled by the payment agent.

Customs payments

Accounting policy 1C

Customs payments are taken into account as expenses (clause 11, clause 1, article 346.16 of the Tax Code of the Russian Federation).

Position of the Federal Tax Service (Letter of the Ministry of Finance of the Russian Federation dated September 24, 2012 N 03-11-06/2/128, Letter of the Federal Tax Service of the Russian Federation for Moscow dated August 3, 2011 N 16-15/ [ email protected] ) customs payments should be included in the KUDiR as required sale of these goods, subject to their actual payment to the seller:

• the import of goods has been formalized;
• customs duties have been paid;
• the goods were sold - according to the explanation of the Federal Tax Service and the Ministry of Finance of the Russian Federation.

See also:

• Accounting policy designer
• Example of UP for trade (STS)
• Setting up accounting policies for NU (STS)
• Functionality in 1C
• Settings of accounting parameters in 1C
• A universal report for checking labor costs in the income and expense ledger
• A universal report for checking the cost of goods sold in the income and expense ledger

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Examples of income under the simplified tax system

So, under the simplified tax system, income and expenses are calculated using the cash method. Money received into a current account or cash register is considered income.

Some examples of income taken into account under the simplified tax system are given above. In addition, income taken into account under the simplified tax system may arise in other situations.

1. An organization using the simplified tax system repays a previously received loan with its property. When property is transferred, ownership of it is transferred to the creditor, and therefore, the debtor receives income from the sale of this property. This income is taken into account when calculating the tax base according to the simplified tax system (Article 409 of the Civil Code of the Russian Federation, Article 38, paragraph 1 of Article 39, Articles 248, 249, 346.15 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated June 28, 2016 No. 03-11-11 /37751).
2. “Simpler”, in accordance with the state-approved program for promoting self-employment of unemployed citizens and stimulating the creation of additional jobs for unemployed citizens by unemployed citizens who have opened their own businesses, receives payments from the budget. Payments received must be reflected in income, but not on the day they are received in the current account, but on the date when the amount received is spent in accordance with the conditions for receiving budget funds. Income from payments received is recognized in the amount of amounts spent. This procedure applies for 3 tax periods. If, at the end of the 3rd period, the simplified person has unspent amounts of payments received for the above purposes, then the remaining amounts will need to be included in income for the purposes of calculating the simplified tax system. If a “simplified” person violates the conditions for receiving budget funds, then the entire amount of payments received will need to be included in income subject to simplified tax (paragraphs 4, 5, paragraph 1, article 346.17 of the Tax Code of the Russian Federation).
3. “Simpler”, as a small business entity, can receive financial support in the form of budget subsidies. Subsidies received are reflected in income in proportion to the actual expenses incurred due to them, but not more than 2 tax periods from the date of their receipt. If, at the end of the second tax period, the amount of subsidies received exceeds the amount of funds spent and recognized as expenses, this difference should be reflected in income in this tax period.

Additional expenses when purchasing goods

Accounting policy 1C

An organization can choose how to include additional costs in KUDiR associated with the acquisition of inventory and materials.

Option No. 1.

Document
Receipt of additional expenses
The conditions must be met for the recognition of additional expenses separately from purchased goods (clauses 8, 23, 24 clause 1 of article 346.16 of the Tax Code of the Russian Federation, clause 2 of clause 2 of article 346.17 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated 04/15/2010 N 03-11-06/2/59):

• additional expenses have been incurred,
• payment to the supplier has been made.

Option number 2.

Document
Write-off of additional expenses for the simplified tax system
Recognition of additional expenses in proportion to goods sold (Letter of the Ministry of Finance of the Russian Federation dated January 20, 2010 N 03-11-11/06):

• additional expenses have been incurred,
• payment to the supplier has been made,
• goods sold.

Income not taken into account under the simplified tax system

These include income reflected in Art. 251 Tax Code of the Russian Federation. In particular, these may be:

• deposit or deposit received;
• property accepted as a contribution to the authorized capital;
• funds received by the agent to carry out the assignment assigned to him.

Taxation also does not take into account income in the form of:

• returned deposit;
• money received from the supplier for defective goods returned to him;
• money returned due to incorrectly specified details;
• return of erroneously transferred amounts;
• funds from the Social Insurance Fund to reimburse expenses for disability and maternity benefits;
• refund of overpaid taxes and contributions;
• returned advance.

The procedure for determining expenses under the simplified tax system

The documents indicate the Principle of acceptance to NU:

• Accepted
• Not acceptable
• Distributed

The registers according to the simplified tax system indicate the state of consumption

, which indicates what events must occur in order for an expense to be recognized as reducing the tax base if the expense
is Accepted .
Possible expense states:

• Not written off
  - the receipt of the asset is reflected in the accounts, and the costs of its acquisition are paid to the supplier.
• Not written off, not paid
  - the receipt of the asset is reflected in the accounting, but the costs of its acquisition to the supplier have not been paid.
• Not written off, accepted
  - the receipt of the asset is reflected in accounting, and the costs of its acquisition are recognized as tax accounting expenses.

Results

Income under the simplified tax system recognizes income from sales and non-operating income, with the exception of the income given in Art. 251 NKRF. The moment of recognition of income is recognized as their actual receipt. In the special order described in paragraph 1 of Art. 346.17 of the Tax Code of the Russian Federation, income received in the form of budget subsidies for the development of small businesses and in the form of payments from the budget aimed at reducing unemployment is recognized.