Accounting. Accounting of fixed assets in tax accounting

The legislation of the Russian Federation establishes obligations for Russian enterprises to maintain accounting and tax records of fixed assets. In a number of aspects, these procedures are characterized by great similarity. However, the differences between them are also significant. What is the specificity of tax and accounting for fixed assets? What businesses can have benefits in terms of their conduct?

Fixed assets (OS) of the firm as an accounting object

Accounting and tax accounting of fixed assets in the firm should be carried out by virtue of the provisions of the legislation of the Russian Federation. Each of them has its own specifics - we will consider it further in the article.

Regarding accounting - its subject may be assets that are characterized by the following main features: application for profit or business management, useability for 12 months or more, use only by the owner (when resale is not expected), application as a tool of labor, Release of goods, performance of work or provision of services. The organization that keeps records of fixed assets determines the useful life of each of their varieties.

In this case, the following should be taken into account:

- conditions for using the OS, the dynamics of their operation;

- schedule of preventive inspections and repairs of the fixed asset;

- estimated OS performance;

- Existing restrictions on the life of the asset - for example, due to leases.

Accounting and tax accounting of fixed assets is carried out proceeding from the distribution of the OS into accounting units - inventory objects. Their main criterion is the ability to perform independent functions (it is not required to assemble it or make a significant reconstruction in order to bring it to work). If an object having a functional purpose consists of several elements with different lifetime, each of its parts will be treated as a separate OS.

An important nuance - the period of using the OS can be adjusted - depending on its functional state. It can be noted that Russian and foreign financiers may have different approaches to revising the operating life of the OS. In Russia it is customary to adjust the corresponding parameter if reconstruction or modernization of fixed assets was carried out. Accounting and tax accounting in many foreign countries involves a review of the period of use of the OS depending on the widest range of factors. For example, changes in the structure of the company's production, technological obsolescence of the OS, the specifics of servicing the company's fixed assets.

OS classification in accounting

Accounting for fixed assets assumes their classification. Different bases can be used for this.

So, the classification of the OS into material and non-material ones is common. The first type of fixed assets can include: real estate, cars, tools of labor, inventory. Intangible OS can be represented by: computer programs and other intellectual property objects, files, technological algorithms used on production lines of the company.

The OS is classified based on the degree of human involvement in their use. So, there are basic facilities, operating mainly in an automatic, relatively autonomous mode (computerized shops, robots), but there are those that are managed directly by employees (machines, vehicles).

Another reason for classifying OS is the origin. There are basic means created by man, and there are those that have a natural origin.

OS can be classified proceeding from their functional purpose - on production or non-productive (for example, used for the purposes of social support of employees of the firm).

Another possible basis for classification OS - the intensity of use in production. So, the fixed assets can be: active, inactive, placed in the reserve, canned.

The OS is also classified: based on the legal status (owned, leased, leased, operated or managed), based on the use phase (new, used, written off).

We will now study what is the difference between accounting and tax accounting for fixed assets. To do this, it will be useful to consider the specifics of each of them.

Depreciation in accounting and tax accounting

It should be noted that the accrual of depreciation of fixed assets in tax accounting is carried out using a legal framework, the effect of which does not directly apply to accounting. In what way is this expressed?

The fact is that the accounting legislation of the Russian Federation does not fix the specifics of depreciation in the same way as in the tax one. This is due to the specifics of the Russian taxation system, in which the OS is classified into depreciable ones and those that are not of this type. The first include OS, the value of which should be written off over time, while the information on this process must be reflected in the tax accounting. In turn, the OS, the cost of which is not written off, does not relate to depreciable ones. Their cost should be included in the structure of material costs upon the fact of the beginning of the use of the corresponding fixed assets.

In one way or another, in practice, Russian firms carry out simultaneously accounting and tax accounting for depreciation of fixed assets. At the same time, an accessible legal framework is used that relates both to tax and accounting legislation. The write-off of the value of the OS in the framework of the types of fixed assets accounting under consideration has its peculiarities.

So, the role is whether the OS requires state registration. If this is the case, then, from the point of view of tax accounting, depreciation of this type of OS is carried out only after the necessary registration procedures are carried out. In turn, in accounting, depreciation of fixed assets can be accrued immediately after putting the facility into operation.

However, the termination of the write-off of the value of the OS in both accounting and tax accounting is generally carried out under the same criteria - once the write-off is made or, for example, fixed assets are sold. Tax accounting and accounting have, thus, a number of other signs of similarity. This can also be seen in the comparison of their basic methods. Consider them.

Methods of accounting and tax accounting

In the types of accounting considered, several methods are provided, by means of which the OS (principal) means can be written off. Tax accounting allows the use of a linear or nonlinear mechanism. Accounting involves using one of four methods. Namely - linear, the mechanism of the reduced balance, write-off of cost in correlation with the period of operation, and also amortization in comparison with the volume of the released goods.

Which method is optimal for writing off the OS (main) means? Tax accounting and accounting allow the use of a linear mechanism - it can be considered as the most universal.

Initial value of OS in accounting and tax accounting

The most important aspect of accounting for fixed assets is accounting. It is carried out based on the initial cost of the OS. In this case, it is fixed what was spent to buy or produce fixed assets amount. Tax accounting does not imply the inclusion of VAT and other charges in the cost structure, which are subject to reimbursement by the state.

The costs that form the initial cost of the OS can be:

- amounts transferred to the supplier of fixed assets, as well as spent for delivery, assembly and configuration of the OS;

- payment for the services of contractors, consultants and other professionals who assisted in acquiring a fixed asset by the company;

- customs duties and duties, state duties;

- payment for intermediaries.

It can be noted that the accounting of fixed assets in tax accounting in terms of determining their initial cost is carried out on the same principles as in the case of accounting. That is, the amount of expenses for the acquisition or the independent release of the OS, as well as the associated costs associated, for example, with the delivery of the OS object, are considered.

The initial cost of the OS can be changed - for example, if the modernization of fixed assets. Accounting and tax accounting provide for the reflection of the relevant procedure also on unified principles. The initial value of the OS can also be adjusted by reassessment.

Accounting and taxable profit

In turn, between such a procedure as accounting of fixed assets in tax accounting, and accounting, a difference can be formed in terms of the amount of profit. It is conditioned by different norms of recognition of incomes and expenses in the considered varieties of accounting. The difference between the indicators of profit can be permanent or temporary.

In the first case, discrepancies may arise if:

- the initial cost of the OS is formed;

- amortization is charged.

Temporary differences may appear:

- also when calculating the initial cost of the OS;

- when a certain percentage of capital expenditure is included in the cost structure that characterizes the current period;

- if there are discrepancies in the months of adopting the accounting system and starting to use them;

- when upgrading the OS;

- when selling fixed assets.

Thus, the depreciation of fixed assets in tax accounting is one of the factors that causes the difference between the profit indicators in the types of accounting considered. It should be noted that both permanent and temporary differences should be recorded separately in the organization's accounting.

Who should keep accounting and tax records?

Accounting and tax accounting must be maintained by all Russian legal entities. In turn, for the IP in this sense, the legislation of the Russian Federation establishes an easing - they should not keep accounting records. Moreover, in the case of a simplified tax system, tax accounting of fixed assets can not be performed by IPs. But if the entrepreneur works on the DOS, then to determine the basis for personal income tax, which he pays, you may need to apply methods that characterize tax accounting. In particular, it can be the use of certain documents. Let's study their specifics.

What documents are used in tax accounting?

Accounting for fixed assets in tax accounting involves documenting the information relating to the economic activities of the enterprise. The main sources that are used in this case are unified forms. Such as, for example:

- OS-2, which records information about the movement of the OS within the firm;

- OS-3, which reflects the data on the acceptance and transfer of fixed assets;

- OS-6, which is an inventory card for OS objects.

On the basis of the OC-2 form, a consignment note is made in 3 copies. It should be signed by the responsible employees of those structural divisions of the firm, between which the exchange of fixed assets is carried out. The first copy of the source is given to the accounting department, the second - to the employee, who is responsible for the safety of the OS, the third is sent to the recipient of the OS object.

In the form of OS-3, an act of receiving and transmitting various types of operating systems is prepared, which have undergone repair, reconstruction or modernization. The source must be signed by employees with competence in terms of acceptance of the OS, as well as by the employee of the internal corporate structure in which the OS object was renovated, reconstructed or upgraded.

In the form of OS-6, an OS accounting card is made, which records information relevant to both the procedures considered, the OS move, or the implementation of their reception and transmission. It can be noted that if the OS object is repaired in a third-party organization, the accounting of fixed assets in the tax accounting assumes the use of the KS-2 form, on the basis of which an act on acceptance of repair works executed by the contractor is formed.

Documentary reflection of operations with the OS in accounting

We will study the specifics of the reflection of information on operations with the OS in documents, in turn, when accounting. The main instrument of the accountant in this case is the chart of accounts in which certain financial transactions are recorded when using the accounting registers.

One of the main accounts of accounting, transactions in which are reflected in the registers - 01. It is classified as active and is used to monitor the presence and movement of the OS, owned by the firm.

The cost of various fixed assets is fixed on account 08. It is used to maintain in the accounting of the firm all costs that are associated with the purchase and commissioning of the OS.

In cases where the OS is obtained by the company free of charge, an account 98 is used in correspondence with the account 08. Once the object is put into operation, its value must be written off from the account 08 to 01.

Thus, exculpatory documents are the main element of such a procedure as the tax accounting of fixed assets. Postings - the key in accounting for the OS in the firm. Both mechanisms are equally important in terms of effective asset management of the company. There is a procedure that is typical only for accounting of the OS - inventory. Let us study its features.

OS Inventory

In accordance with the legislation of the Russian Federation, within the framework of accounting, Russian firms must inventory all property, including, in this way, fixed assets. This procedure may relate to resources, which in principle, for whatever reason, were not taken into account by the company's financiers.

Inventory is carried out in all structural divisions of the company by responsible employees, and its results are transferred to the accounting department. The procedure in question can be planned or carried out in the event of: transfer of property by one firm to another, change of positions that are responsible for the safety of resources, emergencies, reorganization or liquidation of a firm.

Inventories are conducted in accordance with separate orders of the director of the company. The head of the company also determines the composition of the inventory commissions.

Before the inventory is launched, the firm needs to verify the completeness of a number of accounting documents - in particular, inventory cards, inventories and other registers. It is very important to make sure that everything is in order with the documents in which the fixed assets are reflected. Especially this applies to those operating systems that are transferred by the firm to storage or lease (or, in turn, accepted). If any of them are absent, they must be re-registered before inventorying. Or ask for copies in the competent structures of the firm or its partners.

Inventory assumes, in particular:

- comparison of the number of available operating systems and other property of the firm with those data that are recorded in accounting documents;

- checking the functional state of the OS and other equipment, the expiry date of the resources;

- Adjustment of accounting data in case of discrepancies between information in accounting and actual results of inventory.

The results of the audit are recorded in the accounting department in the manner prescribed by the legislation of the Russian Federation.

Accounting for fixed assets in tax accounting does not imply the inventory of the OS. However, the financiers of a company for which accounting is not necessary, for example, if the business owns the IP in the appropriate legal form, on its own initiative can conduct it in the same procedures that characterize the inventory in accounting. Undoubtedly, the implementation of this area of economic activity can be supplemented by other activities. For example - related to the verification of completeness of supporting documents used in tax accounting.

These are the main nuances that characterize how the organization of tax accounting for fixed assets, as well as accounting, is carried out. It will be useful to consider how both types of economic activity can be optimized.

Optimization of accounting and tax accounting

The main direction of improvements in this case is the rapprochement of the standards established in the tax and accounting legislation of the Russian Federation. In spite of the fact that they are characterized by a certain similarity, the difference between them can be observed perceptible in various aspects of accounting for the OS.

From the point of view of developing international cooperation of Russian businesses, it may also be useful to unify the standards adopted in Russia and abroad. Above we noted that accounting and tax accounting for the modernization of fixed assets can be carried out on principles that differ from those used in other countries. It is quite possible to develop a legislative base that could somewhat approximate the approaches of Russian and foreign financiers to the accounting of the OS, which have been improved.

In turn, Russian firms can modernize internal local acts issued to maintain accounting and tax records.

Another aspect of optimization of the types of economic activity in question is the use of effective forms of accounting and software and hardware infrastructure. There are a large number of solutions that allow you to effectively solve the actual problems of the financier.

For example, in a program such as "1C", fixed assets (tax accounting or accounting is carried out - it does not matter) can be accounted for by the most common methods and when using common forms. If "1C" is not available, the accountant can use the usual "office" software with the use of unified forms of tax and accounting, the structure of which is sufficiently unified. Guidelines and tips for filling them are available on many thematic online portals.