Depreciation under the simplified tax system “income minus expenses” and “income”

Is depreciation included in expenses under the simplified tax system?

When purchasing fixed assets or intangible assets using the income-expense simplification, the accountant has a question: is depreciation included in expenses under the simplified tax system?
Depreciation on the simplified tax system “income - expenses” is not included in the expenses taken into account when calculating the tax base using the simplified tax system (Article 346.16 of the Tax Code of the Russian Federation). But this only means that the Tax Code of the Russian Federation does not require “income-expenditure” simplifications to write off the cost of fixed assets and intangible assets during their useful life, but, as a rule, allows such costs to be taken into account during the current year. And for simplifiers, this is an undoubted advantage compared to income tax payers.

Thus, expenses incurred by the simplifier during the period of application of the special regime for fixed assets or intangible assets are recognized from the moment of commissioning of such fixed assets or registration of intangible assets and are reflected in the expenses of the simplifier evenly at the end of each quarter of the reporting year in which the fixed assets were put into operation or intangible assets were accepted. for registration (clauses 1, 2, clause 1. clauses 3, 4, article 346.16 of the Tax Code of the Russian Federation). Naturally, fixed assets and intangible assets must be paid and must be used when conducting business activities.

Thus, with a certain reservation, we can say that depreciation is written off under the simplified tax system “income minus expenses” simply by an accelerated method. However, the concept of accelerated depreciation under the simplified tax system “income minus expenses” does not exist.

Therefore, from the point of view of legislation and the requirements of Ch. 26.2 of the Tax Code of the Russian Federation, it is correct to say that depreciation of fixed assets under the simplified tax system “income minus expenses” or depreciation of intangible assets under the simplified tax system “income minus expenses” is not carried out.

A different procedure for recognizing expenses for the acquisition of fixed assets and intangible assets, as well as expenses for reconstruction and modernization of fixed assets, applies if these expenses are incurred before the transition to the special regime. Here, the period for recognizing expenses depends on the useful life of the property. We talked in more detail about the procedure for accounting for fixed assets on the simplified tax system in our consultation. The procedure specified there equally applies to accounting for intangible assets in expenses.

It must be taken into account that for accounting purposes, depreciation of fixed assets and intangible assets is accrued in the manner prescribed by PBU 6/01 and PBU 14/2007. Moreover, in relation to organizations that have the right to simplified accounting. a special (simplified) procedure for calculating depreciation may be applied (clause 19 of PBU 6/01):

• Such organizations can accrue the annual amount of depreciation at a time as of December 31 of the reporting year or for periods determined by the organization independently;
• They can charge depreciation of production and business equipment at a time in the amount of the original cost when accepting fixed assets for accounting.

As for the accounting of intangible assets, an organization using simplified accounting can write off the costs of acquiring or creating intangible assets as expenses for ordinary activities in the full amount at the time such costs are incurred (clause 3.1 PBU 14/2007).

Expenses for fixed assets on the simplified tax system - how to take into account

The simplified taxation system (STS) has a number of features, one of which is tax accounting of fixed assets. Expenses on fixed assets under the simplified tax system are recognized according to rules that are completely different from either accounting or tax purposes for profits. And of course, payment plays an important role in these rules. The cash method has not been canceled!

It is worth admitting that the method of recognizing expenses is very profitable and allows you not to stretch out the pleasure of calculating depreciation over many years, but to take them into account immediately in the year of acquisition of the fixed asset. Therefore, let's look at taking into account the OS when applying the simplified tax system in more detail.

articles:

1. Limit of fixed assets on the simplified tax system and other criteria

2. Initial cost of OS under simplified tax system

3. VAT on fixed assets using the simplified tax system

4. Postings to the simplified tax system for a fixed asset upon purchase

5. Expenses for fixed assets on the simplified tax system

6. Features of accounting for fixed assets purchased in installments

7. Is it necessary to calculate depreciation of fixed assets using the simplified tax system?

8. The organization sells fixed assets using the simplified tax system

9. Fixed assets for the simplified tax system in 1C 8.3.

More on everything in order later in the article. And if you want to learn only the most important things on the topic, watch the video.

Limit of fixed assets on the simplified tax system and other criteria

Under the simplified tax system with the object of taxation “income minus expenses,” taxpayers can take into account as expenses the costs of acquiring and creating fixed assets, their reconstruction, modification, and other similar costs (Article 346.16 of the Tax Code of the Russian Federation). Unfortunately, when the object of taxation is “income”, it is impossible to take into account the costs of purchasing an operating system.

As assets under the simplified tax system, assets are used that are recognized as depreciable property according to the rules of Chapter 25 of the Tax Code of the Russian Federation (Income Tax). The costs of changing and improving the operating system are determined in accordance with paragraph 2 of Art. 257 Tax Code of the Russian Federation.

The main OS criteria in simplified tax accounting are the same as for the general system:

1. OS belongs to the organization by right of ownership (except for other cases provided for by law),
2. The OS is used for business activities (receiving income),
3. The useful life of the OS is more than 12 months, its initial cost is more than 100,000 rubles.

At the same time, it is necessary to remember that organizations whose residual value of fixed assets on their balance sheet as of 10/01/2017 did not exceed 150 million rubles could switch to the simplified tax system from 2021. according to accounting data. According to recent clarifications from officials, this restriction also applies to individual entrepreneurs.

Example 1

On June 5, 2021, equipment worth 80 thousand rubles was purchased. Determine the procedure for recording equipment for the purposes of the simplified tax system.

In accounting, equipment is reflected as fixed assets. In tax accounting, the limit on fixed assets for the simplified tax system established by Chapter 25 of the Tax Code of the Russian Federation - the cost of 100,000 rubles - is not met, therefore, equipment is not taken into account as fixed assets, but is reflected as part of material expenses.

In the Book of Accounting for Income and Expenses under the simplified tax system (KUDiR), expenses are reflected in section I, and section II, intended to reflect expenses for the acquisition of fixed assets, is not filled out.

It is necessary to take into account that since fixed assets are classified according to the rules of Chapter 25 of the Tax Code of the Russian Federation, then under the simplified tax system it is impossible to include in fixed assets and expenses property that is not recognized as depreciable under Chapter 25 of the Tax Code of the Russian Federation. These are, for example, land plots, objects transferred for free use and some other property.

Initial cost of OS under simplified tax system

If fixed assets are purchased when applying the simplified tax system, then their cost is determined according to accounting rules (PBU 6/01).

If the accounting policy for accounting purposes defines a simplified procedure for accounting for fixed assets, then the initial cost of fixed assets under the simplified tax system when purchasing them for a fee will be the costs of purchasing the fixed assets and its installation (for cases where installation is not included in the purchase price). When constructing fixed assets, these are the amounts of payment under construction contracts and similar agreements related to the construction of fixed assets.

Other costs associated with the acquisition of OS are not taken into account in the simplified method as part of the initial cost.

In all other cases, other costs associated with the acquisition of the OS will be included in its initial cost. Examples of such expenses may be the cost of information and consulting services, remuneration to intermediaries in the purchase of fixed assets, customs duties and fees.

For fixed assets that were acquired using other taxation systems, when switching to the simplified tax system, special rules apply, established by Article 346.25 (clauses 2.1 and 4) of the Tax Code of the Russian Federation.

The basic rules are given in Table 1.

Table 1.

The initial cost of the fixed assets must also be determined by individual entrepreneurs using the simplified tax system, although they have the right not to keep accounting records.

VAT on fixed assets on the simplified tax system

A peculiarity of accounting for the cost of purchasing fixed assets is that the VAT on fixed assets under the simplified tax system, paid upon purchase, in this case is not allocated as a separate expense, but is taken into account in the cost of the fixed assets.

This is due to the fact that non-refundable taxes in accordance with clause 8 of PBU 6/01 are included in the initial cost of fixed assets. In this case, VAT is not recognized as a separate expense.

In addition, the Tax Code of the Russian Federation contains relevant provisions:

• Chapter 21 of the Tax Code of the Russian Federation stipulates that VAT defaulters take into account the VAT amounts presented by suppliers on fixed assets in their cost (subclause 3, clause 2, Article 170 of the Tax Code of the Russian Federation),
• Chapter 26.2 of the Tax Code of the Russian Federation determines that under the simplified tax system, the cost of fixed assets is formed according to the accounting rules (clause 3 of Article 346.16 of the Tax Code of the Russian Federation).

Postings to the simplified tax system for a fixed asset upon purchase

Accounting entries on the simplified tax system for a fixed asset upon purchase are the same as for the acquisition of fixed assets under any other tax system (with the exception of VAT accounting).

Table 2.

In the future (from the month following the month the OS was put into operation), depreciation is calculated for the OS in accounting. Accounting for fixed assets directly affects the calculation of property taxes; you can learn about it in a separate article .

In tax accounting using the simplified tax system, expenses for fixed assets are taken into account in a special manner, determined by the provisions of Chapter 26.2 of the Tax Code of the Russian Federation. More on this later.

Expenses for fixed assets using the simplified tax system

Expenses on fixed assets using the simplified tax system are recognized subject to the following conditions:

1. The OS must be put into operation,
2. The OS must be used in business activities,
3. the purchase of the OS must be paid,
4. when purchasing OS that are subject to state registration, it is necessary to document the fact of submitting documents for registration,
5. expenses for the acquisition of OS must be economically justified, documented and aimed at generating income.

Please note that payment of a fixed asset is one of the conditions for recognizing expenses for its acquisition. Therefore, it will not be possible to take into account the cost of fixed assets received as a contribution to the authorized capital of the organization.

Source: https://azbuha.ru/uproshhenka/rasxody-po-osnovnym-sredstvam-na-usn/

Depreciation is...

All companies using the simplified tax system are required to maintain accounting records (Article 6 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ). Accounting for fixed assets (fixed assets) is also mandatory because if the residual value of fixed assets exceeds 100 million rubles. the organization loses the right to apply the special regime. In this case, only depreciable property is taken into account (subclause 16, clause 3, article 346.12 of the Tax Code of the Russian Federation).

Depreciation is the write-off of the initial value of an asset over its expected period of use. Calculation of depreciation in accounting begins in the month following the commissioning of the asset. Depreciation can be calculated in several ways:

• linear,
• using the reducing balance method,
• by the sum of the numbers of years of useful use,
• proportional to the volume of finished products.

The results of the calculations are displayed in the depreciation statement, which the company develops independently, taking into account the rules for preparing primary documentation approved in Art. 9 of Law No. 402-FZ. Depreciation is calculated monthly, with the exception of companies that are allowed to conduct simplified accounting. Such organizations have the right to write off depreciation charges once a year - on December 31, or independently set the frequency (clause 19 of PBU 6/01).

IMPORTANT! Individual entrepreneurs using the simplified tax system are not required to keep accounting records, and therefore they also do not have the obligation to calculate depreciation.

The algorithm for calculating depreciation in accounting is the same for all organizations in any taxation system and is regulated by PBU 6/01.

How to include the cost of purchasing an OS in the book of income and expenses

In tax accounting, when applying the simplified tax system “income minus expenses,” depreciation is not accrued. The cost of the object is written off during the calendar year in which it was acquired (built), quarterly in equal parts (Clause 3 of Article 346.16 of the Tax Code of the Russian Federation). That is, if the object was put into operation:

• in the 1st quarter — written off at ¼ of the cost of the object;
• in the 2nd quarter - 1/3 of the cost of the object;
• in the 3rd quarter - ½ part each;
• in the 4th quarter - write-off is carried out at a time.

In the book of income and expenses (KUDiR), expenses are displayed on the last day of the reporting quarter.

In this case, the OS object:

• must be paid
• have correctly completed primary documentation for the acquisition,
• used in the activities of the enterprise,
• economically feasible
• must relate to depreciable property in accordance with Ch. 25 Tax Code of the Russian Federation.

The property was purchased in January 2021 for RUB 400,000. Then on the last day of each quarter of this year, 100,000 rubles should be written off to KUDiR. (400,000 ÷ for 4 sq.). If the object is paid for in the 3rd quarter. then on September 30 and December 31, 200,000 rubles are displayed. That is, at the end of the year in tax accounting the full cost of the fixed asset is paid off.

If the initial cost of the asset is no more than RUB 100,000. (Clause 1 of Article 257 of the Tax Code of the Russian Federation), then the entire amount can be taken into account as part of the costs at the time of payment at a time.

If payment for property is made in installments, then its value in tax accounting will be repaid in equal shares of the paid amounts.

In February 2021, I purchased a machine with a cost estimate of 800,000 rubles. Payment was made as follows:

1st quarter 2021 - 300,000 rub.

2nd quarter 2021 — 210,000 rub.

3rd quarter 2021 - 100,000 rub.

4th quarter 2021 — 90,000 rub.

1st quarter 2021 - 100,000 rub.

Costs should be included in the KUDiR as follows:

In 2021, the remaining 100,000 rubles. it is necessary to include 25,000 rubles in expenses in equal parts in each quarter. on 31.03, 30.06, 30.09, 31.12.

If an asset was purchased before the transition to the simplified tax system, the residual value must be written off in equal shares as expenses as follows (subclause 3 of article 346.16 of the Tax Code of the Russian Federation):

• During the calendar year, if the intended use period is no more than 3 years.
• For 3 years (50% in the 1st year, 30% in the 2nd year, 20% in the 3rd year), if the intended use period is more than 3 and up to 15 years inclusive.
• For 10 years, if the period exceeds 15 years.

Depreciation in accounting under the simplified tax system “income minus expenses” is calculated in accordance with the norms of PBU 6/01. In tax accounting, the cost of an object is repaid in equal parts within one calendar year, if it was acquired during the application of the simplified tax system. If an organization bought an asset while using OSNO, and from the beginning of the year switched to the simplified tax system, then the final cost of the asset is repaid according to the rules provided for in paragraph 3 of Art. 346.16 Tax Code of the Russian Federation.

The OS was received by the simplified tax system

For tax purposes, fixed assets are accepted at cost, called initial value, which is calculated in the same way as for accounting purposes.

This cost is transferred to tax expenses in equal parts throughout the current year of receipt on the last date of each of the 4 quarters.

Depending on the quarter in which the asset was received, expenses will be written off as follows:

• 1 sq. – at ¼ of the cost at the end of 1Q, 6, 9 and 12 months;
• 2 sq. – 1/3 of the cost at the end of 6, 9 and 12 months;
• 3 sq. – at ½ price at the end of 9 and 12 months;
• 4 sq. – the total amount at the end of the year.

Example

A company using the simplified tax system purchased an operating system in the form of a machine for 150 thousand rubles, payment was transferred in January 2021, the asset began to be used the next month.

The company during 2021 will completely write off 150,000 in this order:

• 30.06.16 – 50 000;
• 30.09.16 – 50 000;
• 31.12.16 – 50 000.

If the moment you started using the OS occurred in the period before the start of work in the simplified mode, when the company used the classic basic mode, then you need to write off the cost as tax expenses in a slightly different way.

As of December 31 of the last year of operation in the traditional mode, the tax value of the object, called the residual value, is calculated (depreciation is subtracted). The resulting indicator fits into column 8 of the second section of the Book of Income and Expenses, the maintenance of which is mandatory for every “simplified” student.

Further, the procedure for attributing the received value to expenses when taxing the simplified tax system is influenced by the period of use established for the object:

• Up to 3 l. inclusive - the entire cost determined at the time of starting work on the simplified tax system is written off for one year of use. It is considered ¼ of the cost and is included in expenses on the last day of each of the 4 quarters of the year;
• From 3 to 15 l. inclusive - in the 1st year, 50% of the cost is written off (12.5% ​​per quarter), in the 2nd - 30% (7.5% per quarter), in the 3rd - the remaining 20% ​​(5% per quarter) ;
• From 15 l. – 10% of the cost for 10 years (2.5% per quarter).

Corporate income tax

The provisions of Chapter 25 of the Tax Code of the Russian Federation provide the taxpayer with the right to independently decide how to determine the useful life of a used fixed asset item recognized as depreciable property, in order to apply the linear method of calculating depreciation (for additional information, see letter of the Ministry of Finance of Russia dated September 23, 2009 N 03-03- 06/1/608). In our opinion, the following options are possible:

1) on the basis of the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated 01.01.2002 N 1 (hereinafter referred to as the Classification of OS) (clause 1 of Article 258 of the Tax Code of the Russian Federation);

2) based on the useful life determined on the basis of the OS Classification, reduced by the period of actual use of the fixed asset by the previous owners (in accordance with the first sentence of paragraph 7 of Article 258 of the Tax Code of the Russian Federation);

3) based on the useful life of the fixed asset item established by the previous owner, reduced by the period of its actual use by the previous owner (in accordance with the second sentence of paragraph 7 of Article 258 of the Tax Code of the Russian Federation).

At the same time, it should be taken into account that, in the opinion of specialists from the financial department, in the case of the acquisition of fixed assets that were used from an individual who is not an individual entrepreneur, the organization does not have the right to determine the depreciation rate for this property, taking into account the provisions of paragraph 7 of Art. . 258 of the Tax Code of the Russian Federation, since an individual does not establish the useful life of a fixed asset and does not depreciate it for tax purposes (see, for example, letters of the Ministry of Finance of Russia dated March 29, 2013 N 03-03-06/1/10056, dated March 20, 2013 N 03-03-06/1/8587, dated 03/15/2013 N 03-03-06/1/7939, dated 03/15/2013 N 03-03-06/1/7937).

In the situation under consideration, the organization acquires non-residential premises from an individual who is registered as an individual entrepreneur and who subsequently used the sold non-residential premises for rent. In this case, the specified individual entrepreneur applies the simplified tax system.

It should be noted that taxpayers who apply the simplified tax system do not charge depreciation on fixed assets acquired during the period of application of the specified taxation system for tax accounting purposes (clause 1, clause 3, article 346.16, clause 4, clause 2, article 346.17 of the Tax Code of the Russian Federation ), which, in our opinion, indicates that there is no need to determine the useful life of fixed assets.

Taking into account the above position of the Ministry of Finance of Russia, we believe that this circumstance prevents the use in the situation under consideration of the third method of determining the useful life of a used fixed asset object, which, however, does not prevent the organization from reducing the useful life of the specified object, determined taking into account the OS Classification, by the period of its operation by two previous owners (second method), which follows from the literal meaning of clause 7 of Art. 258 Tax Code of the Russian Federation.

At the same time, we believe that the organization should document the number of years (months) of operation of non-residential premises by the previous owners.

As follows from Art. 313 of the Tax Code of the Russian Federation, confirmation of tax accounting data is provided by primary accounting documents (including an accountant’s certificate).

The Tax Code of the Russian Federation does not contain a specific list of documents necessary to confirm the service life of fixed assets by the previous owners. Therefore, we believe that the service life of non-residential premises by previous owners can be confirmed by any properly executed primary documents that directly or indirectly confirm the specified period.

The courts hold a similar point of view on this issue. For example, the resolution of the Federal Antimonopoly Service of the Volga Region dated February 24, 2009 N A12-12162/2008 notes that the legislation on taxes and fees and the legislation on accounting do not establish a specific primary document necessary to confirm the service life of the equipment by the previous owner. Therefore, based on paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, this circumstance can be confirmed by the taxpayer with any primary documents drawn up in accordance with the law, from which confirmation of the number of years (months) of operation of the property by the previous owner would follow (see also resolutions of the Federal Antimonopoly Service of the North Caucasus District dated April 15, 2010 N A32- 774/2009-33/44, FAS Volga District dated December 5, 2008 N A12-3509/08, Twelfth Arbitration Court of Appeal dated November 19, 2008 N 12AP-7254/2008).

According to specialists from the financial department and tax authorities, documentary evidence of the service life of the property by the previous owners are forms N OS-1 and (or) N OS-1a, approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 N 7 (see, for example, letters of the Ministry of Finance of Russia dated July 5 .2010 N 03-03-06/1/448, Federal Tax Service of Russia for Moscow dated 06/15/2010 N 16-15/ [email protected] ).

At the same time, it should be taken into account that from 01/01/2013 the use of unified forms of primary accounting documents is not mandatory, as follows from Art. 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”, therefore we believe that forms N OS-1 and (or) N OS-1a, approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 N 7, cannot be considered in as the only documents confirming the service life of fixed assets by the previous owners.

If it is not possible to document the service life of non-residential premises by the previous owners, then the determination of their useful life will be carried out in the general manner on the basis of the OS Classification (letter of the Ministry of Finance of Russia dated July 16, 2009 N 03-03-06/2/141).

Organizational property tax

In accordance with paragraph 1 of Art. 374 of the Tax Code of the Russian Federation, the objects of property tax (hereinafter referred to as the Tax) for Russian organizations are movable and immovable property (including property transferred for temporary possession, use, disposal, trust management, contributed to a joint activity or received under a concession agreement) , taken into account on the balance sheet as fixed assets in the manner established for accounting, unless otherwise provided by Art. 378 and 378.1 of the Tax Code of the Russian Federation.

The tax base for the Tax is determined as the average annual value of property recognized as an object of taxation. When determining the tax base for the Tax, property recognized as an object of taxation is taken into account at its residual value, formed in accordance with the established accounting procedure approved in the accounting policy of the organization (clause 1 of Article 375 of the Tax Code of the Russian Federation).

Thus, to determine the tax base for the Organization Tax, it is necessary to use accounting data on the relevant objects of taxation.

The procedure for maintaining accounting records of fixed assets is carried out in accordance with PBU 6/01 “Accounting for fixed assets” (hereinafter referred to as PBU 6/01) and the Guidelines for accounting of fixed assets, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n (hereinafter referred to as Methodical instructions).

When accepting an asset for accounting as an item of fixed assets, the organization must determine its useful life, which is understood as the period during which the use of an item of fixed assets will bring economic benefits (income) to the organization (clause 4, 20 PBU 6/01 ).

From clause 20 of PBU 6/01, clause 59 of the Methodological Instructions, it follows that the useful life of fixed assets, including previously operated ones, is determined based on:

— the expected period of use of this object in accordance with the expected productivity or capacity;

— expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, and the repair system;

— regulatory and other restrictions on the use of this object (for example, rental period).

It follows from the above that in accounting, an organization has the right to independently determine the useful life of an acquired fixed asset item, including taking into account the number of years (months) of its operation by the previous owners. In this case, the organization is not obliged to follow the provisions of the OS Classification for these purposes.

The applicable procedure for determining the useful life of used fixed assets should be specified in the accounting policy for accounting purposes. We believe that if an organization decides to take into account the service life of fixed assets by previous owners, then it is advisable for it to have the appropriate supporting documents.

The texts of the documents mentioned in the experts’ response can be found in the GARANT legal reference system.

The acquisition of expensive equipment by a company or individual entrepreneur does not allow its cost to be reflected in tax expenses at a time. Write-off of expenses occurs for a certain period after the start of use of the object. This time-stretched reflection of costs in the tax base is called “depreciation.” In expenses under the simplified tax system, within which small businesses traditionally operate, depreciation deductions are taken into account in a special way.

Is depreciation included in expenses?

Under the simplified tax system, as well as under the general taxation system, fixed assets include objects with a useful life of one year and a cost of 100,000 rubles or more.

The limit on the cost of fixed assets in tax accounting was increased to the given value in 2021. Previously, it was only 40,000 rubles. It is noteworthy that for accounting purposes, in which the assignment of an object to OS occurs according to the same principle, the value threshold was not increased, and remains at the level of 40,000 rubles to this day. Thus, an object, the acquisition of which cost the company, say, 70,000 rubles, will be written off at a time in tax accounting, but will be listed as a fixed asset in accounting. This discrepancy leads to significant differences in the amounts of expenses according to accounting and accounting data, but, however, these indicators almost never coincide. So, by and large, this point only leads to additional work for the accountant, who needs to keep track of the list of property that is and is not fixed assets at the same time. For individual entrepreneurs who do not keep accounting records, the difference in the amount of the value of an object when classified as fixed assets does not play any role. If such an individual entrepreneur keeps track of expenses in accordance with the applied simplified taxation system, then he should focus on the 100,000th threshold.

Next, an important point: each property that falls into the category of fixed assets has its own useful life; it can range from 1 year to 30 or more years, depending on the type of object. The entire list of fixed assets is presented in the All-Russian Classifier of Fixed Assets (OKOF), the current version of which (Rosstandart Classifier dated December 12, 2014 No. OK 013-94, OK 013-2014 (SNS 2008)) was updated in 2017.

When calculating income tax, the cost of the acquired fixed asset is written off over the entire useful life of the object. But depreciation of fixed assets under the simplified tax system “income minus expenses” is taken into account in a different order.

When does the “simplifier” charge depreciation?

As you know, the simplified tax system assumes a simplified system for recording transactions and processing documents for them. For example, the “simplified” tax on the “6% income” system calculates the tax on the entire amount of declared income. Since depreciation charges do not affect the amount of income, in this case the individual entrepreneur has the right not to charge depreciation on fixed assets. The situation is different with enterprises on the “income minus expenses 15%” system. Under this regime, the law allows you to take depreciation charges into account as expenses and thus reduce taxable profit. Therefore, maintaining depreciation accounting for individual entrepreneurs and legal entities using the “income minus expenses 15%” scheme is not only mandatory, but also economically justified.

Example No. 1 . IP Khoroshenko provides passenger transportation services and owns a Mercedes Sprinter car. IP Khoroshenko uses a simplified taxation regime (income minus expenses).

The financial performance indicators of IP Khoroshenko at the end of 2016 look like this:

• Revenue received - 880,620 rubles;
• Expenses for fuel and lubricants are reflected - 104,505 rubles;
• The costs for repairs and maintenance of the car are included - 96,400 rubles;
• Depreciation accrued on a Mercedes Sprinter car is RUB 22,900.

The calculation of the single tax payable for 2021 for individual entrepreneur Khoroshenko will look like this:

(RUB 880,620 – RUB 104,505 – RUB 96,400 – RUB 22,900) * 15% = RUB 98,522

Depreciation of fixed assets under the simplified tax system “income minus expenses”

The possibility of writing off depreciation under the simplified tax system “income minus expenses” depends on the simultaneous fulfillment of several conditions. The purchased fixed asset must be paid for, received from the supplier, for which there are supporting documents, and put into operation. So, for example, a property received under a leasing agreement will reduce the tax base only after (and if) it is transferred to the lessee’s balance sheet and fully paid for.

If the use of an object requires a certain state registration, then the moment of accrual of depreciation cannot be earlier than the submission of documents within the framework of this procedure. Thus, depreciation of a building under the simplified tax system “income minus expenses” will be accrued only after the transaction for the acquisition of an object is registered with Rosreest. The depreciation of a car under the simplified tax system “income minus expenses” can be written off after registering the car with the traffic police.

Another important condition for classifying property as depreciable fixed assets is that the object must be purchased for the activities of a company or individual entrepreneur, that is, such expenses must be economically justified. Therefore, equipment that is, for example, manufactured or purchased from a third party for resale is not included in this category. By the way, the same rules apply to the depreciation of intangible assets under the simplified tax system “income minus expenses.”

After all the above conditions are met, you can include depreciation in expenses under the simplified tax system of 15%. However, unlike fixed assets acquired under the general taxation system, objects under the simplified tax system are written off within one reporting year - in equal parts at the end of each quarter. Thus, an object purchased, paid for and put into operation in the 1st quarter of the year will be depreciated in four equal installments on March 31, June 30, September 30 and December 31. If all conditions were met in the 3rd quarter, then the cost of the operating system will need to be divided in half and written off as expenses for the 3rd and 4th quarters. An object purchased in October can be accounted for at one time on the date December 31.

Thus, the useful life of property or equipment purchased on a simplified basis is not important. In this case, we can talk about a unique version of accelerated depreciation under the simplified tax system “income minus expenses.”

It is possible not to charge depreciation of fixed assets when

We talked about what and in what order expenses are recognized under the simplified tax system with the object “income minus expenses” in our consultation. We will talk about depreciation of fixed assets under the simplified tax system “income minus expenses” in this material.

When purchasing fixed assets or intangible assets using the income-expense simplification, the accountant has a question: is depreciation included in expenses under the simplified tax system? Depreciation under the simplified tax system “income-expenses” is not included in the expenses taken into account when calculating the tax base using the simplified tax system (Art.

346.16 Tax Code of the Russian Federation). But this only means that the Tax Code of the Russian Federation does not require “income-expenditure” simplifications to write off the cost of fixed assets and intangible assets during their useful life, but, as a rule, allows such costs to be taken into account during the current year.

And for simplifiers, this is an undoubted advantage compared to income tax payers.

• Basic moments
• Peculiarities of calculating depreciation under the simplified tax system: income minus expenses
• Nuances of the simplified tax system Income
• Accrual methods
• Specifics of working in 1C

To solve this problem, depreciation is used, which in 2021 also applies to the simplified tax system “income minus expenses.” Depreciation involves transferring the cost of an asset in parts to the company's operating expenses. In simplified form, this can be represented as follows:

• for a chair purchased for 5,000 rubles, which has a service life of 5 years, annual depreciation charges will be 5,000/5 = 1,000 rubles.

Depreciation affects only fixed assets, that is, property that is owned by the company and has the following main features (Art.

Depreciation under the simplified tax system “income minus expenses” 2017

Thus, an object purchased, paid for and put into operation in the 1st quarter of the year will be depreciated in four equal installments on March 31, June 30, September 30 and December 31. If all conditions were met in the 3rd quarter, then the cost of the operating system will need to be divided in half and written off as expenses for the 3rd and 4th quarters.

Important

In this case, we can talk about a unique version of accelerated depreciation under the simplified tax system “income minus expenses.” Accounting for depreciation under the simplified tax system “income minus expenses” for objects acquired while applying the general taxation system also has its own specifics.

Is depreciation calculated for income minus expenses in 2018?

In the book of income and expenses (KUDiR), expenses are displayed on the last day of the reporting quarter. In this case, the OS object:

• must be paid
• have correctly completed primary documentation for the acquisition,
• used in the activities of the enterprise,
• economically feasible
• must relate to depreciable property in accordance with Ch. 25 Tax Code of the Russian Federation.

Example An object was purchased in January 2021 for RUB 400,000. Then on the last day of each quarter of this year, 100,000 rubles should be written off to KUDiR. (400,000 ÷ for 4 sq.). If the object is paid for in Q3.

, then on September 30 and December 31, 200,000 rubles are displayed. That is, at the end of the year in tax accounting the full cost of the fixed asset is paid off. If the initial cost of the asset is no more than RUB 100,000. (Clause 1 of Art.

257 of the Tax Code of the Russian Federation), then the entire amount can be taken into account as part of the costs at the time of payment at a time.

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Thus, you will write off the entire cost of the fixed asset before the end of the year in which you purchased the object. When does depreciation still occur under the simplified tax system? If a “simplified person” bought and sold property in the same year, then you will have to restore the value of the object, which they managed to write off under the simplified tax system.

Attention

And then it is allowed to attribute part of the cost of the object to expenses. Namely, it is allowed to charge depreciation for the corresponding period.

It is calculated according to the rules established for income tax payers (Chapter 25 of the Tax Code of the Russian Federation). That is, in fact, the tax base according to the simplified tax system will have to be recalculated.

You need to do the same when you sell a fixed asset with a service life of up to 15 years before three years have passed after its cost was written off. Or if an object with a service life of more than 15 years is sold before 10 years have expired from the moment it was purchased (paragraph 11, subparagraph 3, paragraph 3, article 346.16 of the Tax Code of the Russian Federation).

How is depreciation calculated for fixed assets?

On the date of transition to the simplified tax system, such fixed assets or intangible assets will already be partially written off according to the rules for calculating depreciation within the framework of income tax, that is, taking into account the useful life of this object. In this situation, the conditional cost of the object is again determined, which will be reflected in “simplified” expenses.

But it will be equal, of course, not to the original cost, but to the difference between it and the amount of accrued depreciation on the main asset. Actually, the remainder of the company’s value should be reflected in “simplified” expenses.

But in this case, you still have to take into account the useful life of the OS or intangible assets. For objects with a service life of up to 3 years, depreciation in the simplified tax system will be written off during the first calendar year of application of the simplified system.

Within its framework, equal shares of the value of the property are written off quarterly or annually. The linear method is used mainly in relation to property that is subject to physical rather than moral wear and tear. For example, when depreciating a building.

The calculation of depreciation in this case is carried out according to the formula: where P is the initial price of the asset, N is the depreciation rate, the inverse of the number of months of useful use of the object (Article 259.1 of the Tax Code of the Russian Federation).

Nonlinear The nonlinear method assumes that all the company’s assets are divided into depreciation groups, and then depreciation is calculated for each of them:

• the total value of property for each individual group is determined;
• the amounts are multiplied by depreciation rates individual for each group.

The highest depreciation rate applies to the first group and is 14.3.

• If the property was partially paid for, then these costs can also be taken into account.
• The procedure for implementing accounting policies in relation to depreciable assets within 1C is as follows:

1. After purchasing the OS, you should go to the “Fixed assets and intangible assets” tab and select the “Receipt of equipment” section there.
2. Carefully fill out all fields of the form that opens.
3. Open the document “Acceptance of fixed assets for accounting” and indicate in it the type of object, its price, location and correspondent account.
4. In the “Accounting” tab, indicate the amount of depreciation charges and the procedure for their payment.
5. In the “Tax Accounting” section, indicate the cost of fixed assets and the procedure for transferring it to the company’s expenses (if this process takes place).

The final results of filling out all of these forms can be printed out on paper and filed in folders with the company’s accounting documentation.

It is impossible to give a resigning employee a copy of SZV-M. According to the law on personal accounting, when dismissing an employee, the employer is obliged to give him copies of personalized reports (in particular, SZV-M and SZV-STAZH).

However, these reporting forms are list-based, i.e. contain information about all employees.

This means transferring a copy of such a report to one employee means disclosing the personal data of other employees.

NKT USSR 04/30/1930 No. 169). But sometimes these 11 months are not so spent.

Is it possible not to charge depreciation of fixed assets when

Issues of calculating depreciation are discussed in detail in such articles of the Tax Code of the Russian Federation as: Article 256 Reveals what kind of company property can be classified as depreciable assets 257 Allows you to calculate the price of depreciable fixed assets based on a certain methodology 258 Divides all types of fixed assets into special depreciable groups 259 Describes the main methods for calculating depreciation charges and the procedure for their application 259.1—259.2 Explains the specifics of using the linear and non-linear method 259.3 Defines the conditions and features of the use of reducing factors The specifics of using accelerated depreciation methods are disclosed in Federal Law-209 “on the development of small and medium-sized businesses in the Russian Federation”, as well as in Federal Law-164 “On Leasing”.

If the useful life is from 3 to 15 years, then during the first calendar year of applying the simplified tax system the company will be able to write off 50% of the cost of the object, during the second - 30% and during the third year - 20% of the cost. For objects with a useful life of more than 15 years, write-off of depreciation is extended over the first 10 years of application of the simplified tax system (subclause

3 p. 3 art. 346.16 Tax Code of the Russian Federation). In the declared tax periods, depreciation amounts are reflected in expenses in equal shares for each reporting quarter. Of course, you can switch to the simplified tax system not only from the general taxation system, but, for example, from the unified agricultural tax or UTII.

Source: https://1privilege.ru/mozhno-ne-nachislyat-amortizatsiyu-osnovnyh-sredstv-pri-usn/

/ Customs law / Depreciation during taxation of income

Accounting for fixed assets under the simplified tax system is used to reduce the tax base. However, this is not always possible. The fact is that there are two versions of the simplified system. Under the simplified tax system “Income”, accounting for fixed assets will not lead to a reduction in the taxable base. In this case, there are no costs necessary for tax purposes.

Accordingly, under the simplified tax system “Income”, accounting of fixed assets can only be carried out to analyze the condition of assets. This information can be used to make management decisions. But using the simplified tax system “Income minus expenses”, accounting for fixed assets is very advisable. Let's take a closer look at it.

Characteristics of OS Regulatory acts in force in the field of accounting establish certain characteristics that OS must comply with.

259.1 Tax Code of the Russian Federation). Nonlinear The nonlinear method assumes that all the company’s assets are divided into depreciation groups, and then depreciation is calculated for each of them:

• the total value of property for each individual group is determined;
• the amounts are multiplied by depreciation rates individual for each group.

The highest depreciation rate applies to the first group and is 14.3.

Calculation of depreciation under the system “income minus expenses”

The depreciation of a car under the simplified tax system “income minus expenses” can be written off after registering the car with the traffic police.

Another important condition for classifying property as depreciable fixed assets is that the object must be purchased for the activities of a company or individual entrepreneur, that is, such expenses must be economically justified.

Therefore, equipment that is, for example, manufactured or purchased from a third party for resale is not included in this category.

Important

By the way, the same rules apply to the depreciation of intangible assets under the simplified tax system “income minus expenses.” After all the above conditions are met, you can include depreciation in expenses under the simplified tax system of 15%. However, unlike fixed assets acquired under the general taxation system, objects under the simplified tax system are written off within one reporting year - in equal parts at the end of each quarter.

Accounting: accounting of fixed assets under the system

In this case, the linear method is taken as the basis for establishing annual deductions. It is worth paying attention to the fact that the initial price of an object is determined during its registration. This takes into account its performance, expected wear and limitations in use. As mentioned above, there are two basic methods for calculating depreciation, namely:

• linear approach;
• non-linear approach.

The accounting policy itself, as well as the methodology for making depreciation charges and accounting for them, is determined by the company’s management. In this case, two important rules must be taken into account:

• certain types of property can only be written off using the straight-line method;
• Depreciation accounting begins in the month following the time the asset was accepted for registration.

It is advisable to consider each of the depreciation methods in more detail.

Depreciation for income minus expenses

Purpose of the object Db Kd Use for production 20 02 Operation for management purposes 26 02 Trade 44 02 Tax accounting When maintaining it, the moment the object arrives at the enterprise is of particular importance.

The main remedy can be received either before the transition to the simplified tax system or during the application of this special regime.

A peculiarity of tax accounting is that fixed assets expenses are recognized after payment and provided that the object has already been capitalized and is being operated by the enterprise.

Attention

The allocation of fixed assets costs to expenses for taxation purposes is carried out in the year the facility is put into operation. Slightly different rules apply to real estate. Expenses for it are included in the taxable base only after state registration.

Another condition for tax accounting is that tangible assets must be depreciable.

Depreciation during sleep income

At the end of December of the last year of operation of the organization under the main tax regime, the residual value of the object is taken into account. This indicator is reflected in column 8 of the Book of Accounting for Income and Expenses. The method of transferring cost to expenses under the simplified tax system is influenced by the period of use.

If the period is less than 3 years, the entire cost for the year of operation established at the time of starting to use the simplified tax system is written off. 1/4 of the price is calculated and included in expenses on the last date of each quarter.

For a period of 3-15 years, half the cost is written off during the first year (12.5% ​​per quarter), in the second - 30%, in the third - 20%. If the period of use exceeds 15 years, write-off is carried out at 10% for 10 years. Example Let's say an enterprise in 2021

switched from OSNO to simplified tax system, and at the time of the transition he had a machine, the residual value of which at the end of December 2015 was 160 thousand rubles.

Depreciation calculation for income minus expenses

If fixed assets are accounted for in full under the simplified tax system, the initial cost, in addition to the amounts indicated above, includes:

• Interest on the loan if payment is made with borrowed funds.
• Expenses for transport services.
• Consulting costs.
• Fees and duties (customs, etc.).
• Other expenses. These include, for example, the cost of traveling to purchase an OS.

If a counterparty (supplier, contractor) issues a VAT invoice to an enterprise, the tax is also included in the cost of the object, since business entities using the simplified tax system are not its payers.

Nuances When accounting for fixed assets under the simplified tax system, the commissioning of an object is carried out on the day when the necessary installation, testing, and commissioning activities are completed.

After completion of such work, its initial cost is calculated.

Source: https://strahovanie58.ru/amortizatsiya-pri-usn-dohody/

Fixed assets and intangible assets acquired before the transition to the simplified tax system

Accounting for depreciation under the simplified tax system “income minus expenses” for objects acquired while applying the general taxation system also has its own specifics. On the date of transition to the simplified tax system, such fixed assets or intangible assets will already be partially written off according to the rules for calculating depreciation within the framework of income tax, that is, taking into account the useful life of this object.

In this situation, the conditional cost of the object is again determined, which will be reflected in “simplified” expenses. But it will be equal, of course, not to the original cost, but to the difference between it and the amount of accrued depreciation on the main asset. Actually, the remainder of the company’s value should be reflected in “simplified” expenses. But in this case, you still have to take into account the useful life of the OS or intangible assets.

For objects with a service life of up to 3 years, depreciation in the simplified tax system will be written off during the first calendar year of application of the simplified system. If the useful life is from 3 to 15 years, then during the first calendar year of applying the simplified tax system the company will be able to write off 50% of the cost of the object, during the second - 30% and during the third year - 20% of the cost. For objects with a useful life of more than 15 years, depreciation write-off is extended over the first 10 years of application of the simplified tax system (subclause 3, clause 3, article 346.16 of the Tax Code of the Russian Federation). In the declared tax periods, depreciation amounts are reflected in expenses in equal shares for each reporting quarter.

Of course, you can switch to the simplified tax system not only from the general taxation system, but, for example, from the unified agricultural tax or UTII. In the first case, depreciation under the simplified tax system “income minus expenses” will be calculated based on the residual value of fixed assets and intangible assets determined on the date of transition, as the difference between the initial cost of the object and depreciation costs taken into account during the period of application of the “agricultural” special regime based on the norms prescribed in subclause 2 of clause 4 of article 346.5 of the Tax Code. When switching to the simplified tax system with UTII, the residual value of the depreciable object will be determined according to accounting data (clause 2.1, article 346.25 of the Tax Code of the Russian Federation).

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