Tax registers

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2019-04-15 08:00:24

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According to the Russian Tax Code calculation and payment of taxes are mandatory for each registered on the territory of the Federation of the organization or enterprise. The correct determination of the amount necessary budget paying is impossible without the conduct of regular and continuous fixation and processing of numerical data obtained during the implementation of a business-financial operations. For convenience, this process uses special registers of tax accounting.

It is established by the legislative acts of the forms of documents, which are the necessary calculations:

which are the amounts of income and expenses;

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

- fixed the numeric value of the costs to be charged to following periods;

- created reserves;

- display the size of the debt budget.

Tax Registers on income tax generated in the form fixed by the regulations of the forms of account books or magazines and also on electronic media.

Analysis when calculating taxes

The Analytical registers of the tax account – it is the grouped shapes that contain information and classification of the digital data record for a particular tax period without the use of accounts. They are used for accumulation and systematization of information and its reflection in the calculation of the taxable base recorded in the primary documents, as well as the results of the analysis of tax accounting.

In the twenty-fifth Chapter of the Tax Code of Russia presents the rules of tax accounting. On the basis of the Ministry for taxes and levies in the information report in December 2001 was proposed to use the main registers to determine the amounts of payments to the budget.

List of tax registers

Currently, the bodies of tax control sets forth the following tax registers:

  1. Estimated case, reflecting the formation of the amount that indicates a monetary value of the object of accounting;
  2. The settlement register showing the amortization of intangible assets;
  3. Register the estimated cost of materials or raw materials written off by the LIFO method;
  4. Estimated case, reflecting the value of the decommissioned materials or raw materials in a particular reporting period;
  5. The settlement register showing the cost of goods deducted for the tax period;
  6. The settlement register showing the reserves bad and doubtful debts for the period of the report;
  7. Register the estimated costs incurred, reflecting amounts for voluntary insurance of employees for the current period;
  8. Estimated case expenses accrued for repairs in the current reporting period;
  9. Register the estimated costs, planned renovations, take into account the present and future periods;

10.  check register reflecting the provisions of the bill if a free warranty repair;

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11.  register the estimated clearing ratio of reserves to expenditure when having warranty repairs;

12.  the account book compiled by the inventory at the reporting date and shows the amount of accounts receivable bad debt;

13.  account payables, prepare inventory at the reporting date;

14.  the account book, fixing the sum insured on the basis of contracts of employees on voluntary insurance;

15.  the account book of expenditures on insurance of employees;

16.  the account of operations under non-operating expenses and the assignment of rights requirements, related to future periods.

Also shown here is the recommended account-settlement documents, the organization can be developed to the tax registers. They can be expanded, divided or otherwise converted, based on the individual characteristics of economic and financial activities of the organization or enterprise.

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