If necessary, reduce the amount of tax that is payable in the current reporting period, using the deferred tax assets.They are by and large are part of the deferred tax.The essence of this operation and the importance in relation to the assets it is that their payment to the treasury does not have to come in the budget at this very moment, this can be done in subsequent periods.Metric is as follows: Deferred tax assets represent the difference between a temporary nature, which is multiplied by the tax rate.
The company or companies such assets can be recognized only when formed here these deductible amounts.In addition, it is necessary, that condition, according to which there must be a high probability profit opportunity in a subsequent period.In accounting deferred tax assets include, without exception deductible difference.True, in some cases it may be a situation where the deductible difference can not be fully reduced or eliminated during subsequent periods.
As noted, an important element of the deferred asset tax rate in favor of the enterprise or the company's profits.Its value is determined in accordance with Russian law.In addition, it significantly affects the date of reporting information.Therefore, according to the Tax Code of the Russian Federation accounting for deferred tax assets carried in a special account, which can vary according to when the enterprise or company were considered deductible differences.
reflected in the accounting of deferred tax assets carried in the lead 09, which is created and designed specifically for the compilation of information on the availability of deferred assets and their transition.This rule requires that the reflection produced in quantities, which are determined by the product of the deductible difference in the value of the tax rate.
debit the account deferred tax assets together with the credit account 68 (tax calculations) make it possible to show the deferred asset that naturally increases the amount of contingent income in a given period.The same pattern is evident in determining the magnitude of the costs.This option allows you to reflect the accounting or full repayment, or the value of the partial reduction of deferred assets at the moment in the current reporting period due to the decrease in the income of the conditional period.The same can be said about the reflection of costs.
If the practice takes place disposals of assets subject, in this case it will be deducted from the loan account 09. But this is possible only under the condition that the subject exited the asset previously made for deferred asset on account debit 99, which is designed to account for profitsand losses.In the case where there is a need to make analytical accounting of assets, if taken into account the classification of these types of assets, as well as the nature of the obligations of the company or companies that gave rise to the temporary difference.As practice shows, these deductible differences arise:
- the use of different calculation methods of some indicators, primarily depreciation and income taxes;
- the use dissimilar techniques recognizing selling expenses;
- when excess tax paid;
- in the case of different ways of recognizing the residual value;
- any significant payables.
All these figures are largely complicate accounting, but their account its very quality is significantly improved.
