Accounting for fixed assets at the simplified tax system is used to reduce the taxable base. However, this is not always possible. The fact is that there are two options for a simplified system.
Under the simplified tax system "Revenues", accounting for fixed assets will not lead to a decrease in the taxable base. In this case, there are no expenses necessary for taxation. Accordingly, in the case of the STS "Revenues" the accounting for fixed assets can be kept only for the analysis of the state of assets. This information can be used to make management decisions. But on the simplified tax system "Revenues minus expenses" accounting for fixed assets is very appropriate. Let's consider it in more detail.
OS Feature
Regulatory acts in the field of accounting, established certain features that must comply with the OS. Fixed assets are material values:
- Intended for operation for a long period (more than a year).
- Used for profit.
- Being depreciable.
- The cost of which is higher than the established limits. For accounting, the marginal price is fixed in the accounting policy and should be at least 40 thousand rubles. In tax accounting, the figure is higher - at least 100 thousand rubles.
In accounting with the simplified tax system, the costs of fixed assets (their purchase, modernization, improvement, retrofitting, reconstruction, repair) are included in the taxable base, reducing it.
Posting
At USN, accounting and tax accounting of fixed assets is usually carried out by organizations. Usually, documentation is compiled in a simplified form, as enterprises are small. Individual entrepreneurs may not keep accounts. Nevertheless, they still need to determine the value of fixed assets, since the indicators are used for tax purposes.
In accounting at the simplified tax system, fixed assets are at initial cost. If the entrepreneur conducts abbreviated reporting, then the objects are:
- At the cost, which is formed from the price indicated by the supplier in the accompanying documents, and installation costs, upon acquisition of the operating system.
- By the size of payment for services to the contractor - when creating the object.
The remaining costs that arise when acquiring or creating an operating system are written off to other costs.
If the accounting for fixed assets at the simplified tax system is made in full, the initial cost, in addition to the above amounts, includes:
- Interest on the loan if payment is made by borrowed funds.
- The cost of transportation services.
- Consulting costs.
- Fees and duties (customs, etc.).
- Other expenses. Among them, for example, the cost of a business trip to buy an OS.
If the counterparty (supplier, contractor) issues an invoice to the enterprise with VAT, the tax is also included in the price of the object, since business entities using the simplified tax system are not its payers.
Nuances
When accounting for fixed assets at the STS , the commissioning of the facility is carried out on the day when the necessary installation, inspection, commissioning activities are completed. After completion of such work, its initial cost is calculated.
The posting day of the facility does not depend on the date of transfer of the documentation necessary for state registration of rights. It is determined by the fact of determining the initial state of the OS. This rule applies only to those objects that must be registered (real estate, for example).
To account for fixed assets at the simplified tax system , unified forms of documents are used. They are the act of f. OS-1 and inventory card f. OS-6.
Accounting for fixed assets at the simplified tax system: postings
For convenience, the operations and accounts to which they are reflected are presented in the table.
The fact of economic activity | Db | Cd |
Reflection of the size of the costs of the purchase or creation of an object | 08 | 02, 70, 69, 10, 60 |
Reflection of installation costs | 07 | 60 |
Submitting the assembly object | 08 | 07 |
Capitalization of an asset as a fixed asset | 01 | 08 |
The amount indicated in the last entry is the initial cost of the asset, i.e. the total amount of all costs.
Useful life
In accounting with the simplified tax system, depreciation of fixed assets is charged over the life of the facility. It is determined by the Classifier with a breakdown into groups.
The term is reflected in the inventory card for the facility.
Depreciation
In accounting at the simplified tax system, deductions for depreciation of an object can be made at different intervals - once a quarter or a year. For inventory of economic or industrial purposes, cancellation can be made immediately and in full upon posting.
Depreciation begins in the month following the month that the asset is accepted for accounting, and ends after the month in which the asset was decommissioned. For the period of modernization, repair, reconstruction, conservation, re-equipment, accrual is suspended.
The table below shows the accounts used to reflect depreciation for different purposes of fixed assets.
Object Assignment | Db | Cd |
Use for production | 20 | 02 |
Management Operations | 26 | 02 |
Trade | 44 | 02 |
Tax accounting
When it is maintained, the moment the object arrives at the enterprise is of particular importance. The main asset can arrive either before the transition to the simplified tax system or during the application of this special mode.
The peculiarity of tax accounting is that the costs of fixed assets are recognized after payment and provided that the facility is already capitalized and operated by the enterprise.
The allocation of expenses on fixed assets to expenses for tax purposes is carried out in the year the funds are put into operation. In relation to real estate, slightly different rules apply. Expenses for it are included in the taxable base only after state registration.
Another condition of tax accounting - tangible assets must be depreciable.
The costs of modernization, refurbishment reflect as well as the costs of the acquisition and creation of the facility. In this case, one should be guided by the provisions of paragraph 3 of Article 346.16 of the Tax Code.
Arrival of the object under the simplified tax system
OS for tax purposes is taken at historical cost (as in accounting). It is transferred to expenses in equal shares throughout the year on the last day in each quarter. Depending on the time of capitalization of material assets, costs can be written off:
- In the 1st quarter - at 1/4 of the cost at the end of 1 quarter, six months, 9 months. and years;
- In the 2nd - 1/3 at the end of 6, 9, 12 months;
- In the 3rd - 1/2 at the end of 9, 12 months;
- In the 4th - the total amount at the end of the year.
The receipt of the object before the transition to the simplified tax system
If capitalization of fixed assets occurred during the period when the company used the basic taxation system, the write-off of expenses for tax purposes is necessary in a different order.
At the end of December of the last year of the organization’s functioning in the main tax regime, the residual value of the object is taken into account. This indicator is reflected in column 8 of the Book on accounting for income and expenses.
The method of transferring value to expenses in the simplified tax system affects the period of use.
If the period is less than 3 years, the entire cost for the year of operation established at the time of the start of the use of the simplified tax system is debited. 1/4 of the price is calculated and included in the expenses on the last date of each quarter. For a period of 3-15 years, during the first year half of the cost is written off (12.5% per quarter), in the second - 30%, in the third - 20%. If the period of use exceeds 15 l., Write-off is carried out at 10% for 10 years.
Example
Suppose, in 2016, the enterprise switched from OSNO to STS, and at the time of transition, it had a machine, the residual value of which at the end of December 2015 amounted to 160 thousand rubles. The term of use of the equipment is 5 years.
In 2016, only 50% of the cost - 80 thousand rubles, is taken into account in expenses. This value must be divided into 4 equal parts. Each of them - 20 thousand rubles. - is debited on the last day of the corresponding quarter.
In 2017, 48 thousand rubles will be transferred to expenses. - 30% of the residual price. This amount should also be divided into 4 equal parts (12 thousand rubles). In 2018, 32 thousand rubles will be written off. This is 20% of the residual stat. The amount is also divided into 4 parts and written off at the end of each quarter for 8 thousand rubles.
Accounting for fixed assets on the simplified tax system in 1C
As mentioned above, in order to accept an object for accounting, it must be acquired and put into operation. To recognize the costs in tax accounting, it is necessary to record the fact of payment for the purchase.
To reflect the acquisition operation in the program, you must open the "Purchase" tab and create a document "Receipt of products and services." As the type of operation, "Equipment" is selected. In the tabular part, you need to indicate the nomenclature, quantity and cost of the purchased object. In the column "Account" is 08.04.
To reflect the payment, a payment order is filled out.
On the day the OS is put into operation, the document “Acceptance for accounting” is issued. In it, in addition to general information about the object, there are two tabs. The first is accounting, and the second is tax accounting. If the accountant is well versed in the features of the reflection of information, he will be able to fill out all the fields correctly. In this case, accounting operations (accounting and tax) in the program will be automatically performed when the document "Period Closing" is carried out.
Suppose an enterprise acquired a computer worth 25 thousand rubles. The object was put into production use on 02/12/2010. Accordingly, the same date should be in the document “Acceptance for accounting”.
In the "OS" tab, you must specify the name of the asset. It must be assigned an inventory number. In addition, the account from which the OS was debited (08.04) is indicated. Next, indicate the type of operation performed in relation to the object. This will be “Acceptance for accounting with subsequent commissioning”. Next, the method for recording depreciation costs is determined, the corresponding account is indicated to which the depreciation amounts will be written off.
Particular attention should be paid to the tab "Tax Accounting". In the "Cost" (expenses on the simplified tax system) field of the facility, the full value of the initial price of the asset should be indicated. The size and dates of payments actually made on the fixed asset are shown separately in the corresponding columns. If the cost of the equipment was completely paid off, then the entire amount (for example, the same 25 thousand rubles for a computer) can be recognized as expenses.
The most important thing when reflecting the OS is to correctly enter information in the "Procedure for including st-sti in expenses" field. The program will offer to include in the structure of expenses or depreciable property or not to include in expenses. If the asset was purchased for a fee, the period of its use exceeds a year, and the cost exceeds 20 thousand rubles, it is classified as depreciable property.
In the “Accounting” tab, you should indicate the accounts on which the operations for accounting and depreciation will be taken into account, the method of its calculation. An enterprise may not be limited to the common linear method. Here it is necessary to assess the situation. It is likely that it is more convenient to calculate depreciation will be the way to reduce the balance using the acceleration coefficient.
If the OS is acquired by installments, the costs of it are subject to write-off in the part of the amounts actually transferred to the seller.
Conclusion
As a rule, when accounting for an OS on a simplified system, there are no special difficulties. Nevertheless, some nuances related to taxation should be taken into account. The accountant needs to carefully monitor all changes in the law.
Significantly facilitates the work of a specialist software 1C.