Tax ledgers

According to the Russian Tax Code Tax declarations are required for each registered on the territory of the Federation of the organization or company.The correct determination of the amount needed to pay the budget is impossible without conducting a regular and continuous recording and processing of numerical data obtained in the course of a particular business and financial operations.For convenience, the process uses special tax accounting registers.

This form established by legislative acts of the documents being necessary calculations:

- generated revenues and expenses;

- determined list of expenses deductible for tax purposes in the reporting period;

- fixed numerical value of the costs that will be charged for the following periods;

- created reserves;

- displays the size of the debt budget.

registers of tax accounting for income taxes are generated in the form of fixed standards or forms of accounting books journals, and electronic media.

analysis when calculating the tax

Analytical tax ledgers - is grouped forms, which contain information and ordering of digital data records for a specific tax period without accounting records.They are used for storing and organizing information, and its reflection in the calculation of the tax base, fixed in the source documents, as well as the results of the analysis of tax records.

In the twenty-fifth chapter of the Tax Code of the Russian tax accounting standards are presented.On this basis, the Ministry of Taxes and Duties in the announcement in December 2001 were offered the use of basic registers to determine the amounts of contributions to the budget.

list of tax registers

Currently, the tax authorities fixed the following control registers of tax accounting:

1. current register showing the formation of the amount of money showing accounting value of the object;
2. current register showing the amortization of intangible assets;
3. current case the cost of materials or raw materials, discarded the LIFO method;
4. current register, which reflects the cost of raw materials, or written off in a particular reporting period;
5. current register showing the value of goods written off for the fiscal period;
6. current register showing reserves bad and doubtful debts for the period of the report;
7. current register of incurred expenses reflect the amounts for voluntary insurance of employees for the current period;
8. current register of expenses, deductions for repairs in the current period;
9. current register of expenses planned for the renovation work, carried in the present and future periods;

10. checking the register reflecting the existing reserves of expenses in the event of free warranty repairs;

11. Register clearing settlement ratio of reserves costs while having a place of warranty repairs;

12. accounting records made according to the inventory at the date of the report, showing the amount of accounts receivable bad debt;

13. accounting register of accounts payable, inventory data is at the date of the report;

14. accounting records fixing the amount of insurance on the basis of contracts of employees for voluntary insurance;

15. Register spending accounting for insurance companies working;

16. Register accounting operations non-operating expenses cession referred to future periods.

Also provided herein recommended accounting and settlement documents, the organization can be developed further tax ledgers.They may be extended, separated or otherwise converted, based on the individual characteristics of the economic and financial activity of the organization or company.