Each business entity must account for its operations, and then to combine them in a final report.Moreover, the government established a direct correlation: the more taxes, the more complicated accounting.In this regard, small business as a key instrument accounting picked the book income and expenses.
Who uses and how the book looks like?
its active use in their activities and individual entrepreneurs and small legal entities.But only those who are working on a simplified system of taxation.As with any other accounting document, the legislation established a form of a book, fill the order and timing.
Book of income and expenditure shall be issued for the tax period.For a small business - a normal calendar year.Before its beginning in the tax office purchased a small booklet of standard pattern, stitched, signed and certified by the employees of the tax authority.Now you can record actions.
is now possible to use the electronic version of the book that the modern entrepreneur is much more convenient.However, to set or not to notify an inspector, do your worst.But at the end of the year it is desirable to print and put in your own archive.
how to fill?
For as long as there is a book of costs and revenues, its shape has not changed significantly.As usual, there is a serial number of the operation, the date of the original document and its number, what kind of operation is made.But the other two graphs require a separate explanation.
In the column "income" are recorded those transactions in which the income is paid.Return funds from the budget or the bank are not considered, and therefore do not reflect it."Uproschentsam" is used in accounting cash basis, therefore, the date of receipt of money (with few exceptions) should coincide with the entry in the book.It is noteworthy that here are required to enter information and those who use the facility for the taxation of "income" and those who use more complex object in which the expenses are deducted from income.
But in the column "costs" a taxpayer with an object "gains" are not recorded almost no records.Of course, a book of income and expense in the simplified tax system allows to do it smoothly, but such businesses pay a tax (usually 6%), and for them to set a separate list of authorized cost accounting.Thus, contributions to the Pension Fund and the FSS made only for themselves, may lower the bar to zero tax.
This also applies to fixed assets, which must also be taken into account in the relevant section.And the record here can make a taxpayer, taking into account the costs.
responsibility for the lack of books
explanations of experts and jurisprudence indicate that the lack of books is not considered a crime.It seems to be a blank book of income and expenditure will inevitably be accompanied by punishment - because the tax code is very severely punished for lack of consideration.However, the point here is this.Violation will occur if there is no primary documents, accounting registers of missing or incorrectly recorded business transactions.
Here the book is a tax case, that is, for the lack of records should follow the cars.However, proper accounting is needed in the first place by the taxpayers.Harmony and consistency of transactions will not only calculate the correct tax, but also to predict future activity.
Oddly enough, the book of income and expenditure in demand even among entrepreneurs using UTII.For them, it is generally not required.It turns out the banks when issuing loans to ask for this document to confirm the profitability of the business.This proves once again the usefulness of accounting documents.
