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 of fixed assets? What businesses can have benefits in terms of their conduct?
Fixed assets (OS) of the company as an object of accounting
Accounting and tax accounting of fixed assets in the company should be carried out in accordance with the provisions of the legislation of the Russian Federation. Each of them has specifics - we will consider it later in the article.
Regarding accounting, its subject may be assets that are characterized by the following main features: use for profit or business management, use for 12 months or more, use only by the owner (when resale is not expected), use as a labor tool, release of goods, performance of work or the 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 routine inspections and repairs of fixed assets;
- estimated performance of the OS;
- existing limitations on the life of the fixed asset - for example, due to a lease.
Accounting and tax accounting of fixed assets is carried out based on the distribution of fixed assets into accounting units - inventory objects. Their main criterion is the ability to independently perform functions (its assembly or significant reconstruction is not required in order to bring it to work). If an object having a functional purpose consists of several elements with different lifetimes, then each of its parts will be considered 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 a different approach to revising the operating life of an operating system. In the Russian Federation, 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 fixed assets, depending on the widest range of factors. For example, changes in the structure of production of the company, technological obsolescence of the OS, the specifics of servicing the fixed assets of the company.
OS classification in accounting
Accounting for fixed assets involves their classification. Different bases may be used for this.
So, the classification of OS into tangible and intangible is widespread. The first type of fixed assets can be attributed to: real estate, machinery, labor tools, inventory. Intangible operating systems can be represented by: computer programs and other objects of intellectual property, files, technological algorithms used on the company's production lines.
OS are classified based on the degree of human involvement in their use. So, there are fixed assets that operate mainly in an automatic, relatively autonomous mode (computerized workshops, robots), and there are those that are controlled directly by employees (machines, vehicles).
Another reason for classifying an OS is origin. There are fixed assets created by man, and there are those that are of natural origin.
OS can be classified based on their functional purpose - on production or non-production (for example, used for social support of employees of the company).
Another possible basis for the classification of OS is the intensity of use in production. So, fixed assets can be: active, inactive, placed in stock, mothballed.
Fixed assets are also classified: based on their legal status (owned, leased, leased, operational management or economic management), based on the stage of use (new, used, decommissioned).
Let us now examine what the difference in accounting and tax accounting of fixed assets is. 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 depreciation of fixed assets in tax accounting is carried out using the legal framework, the effect of which does not directly apply to accounting. What is this expressed in?
The fact is that in the accounting legislation of the Russian Federation the specifics of depreciation are not fixed as in the tax. This is due to the specifics of the tax system of the Russian Federation, in which fixed assets are classified as depreciable and those that do not belong to this type. The former include fixed assets, the value of which should be written off over time, while information about this process must be reflected in tax accounting. In turn, fixed assets, the value of which is not written off, are not depreciated. Their cost should be included in the structure of material costs upon the start of use of the relevant fixed assets.
One way or another, in practice, Russian firms simultaneously carry out accounting and tax accounting for depreciation of fixed assets. In this case, an accessible legal framework is applied, relating to both tax and accounting legislation. Write-off of fixed asset value in the framework of the considered types of fixed assets accounting has features.
So, whether the OS requires state registration plays a role. If so, then, from the point of view of tax accounting, depreciation of this type of fixed asset is carried out only upon the necessary registration procedures. In turn, in accounting, depreciation of fixed assets can be accrued immediately after putting the facility into operation.
At the same time, the termination of write-offs of the value of fixed assets both in accounting and in tax accounting is carried out in the general case according to the same criteria - as soon as they are written off or, for example, fixed assets are sold. Tax accounting and accounting, therefore, have a number of other signs of similarity. This can also be seen by comparing their main methods. Consider them.
Methods of accounting and tax accounting
In the accounting types under consideration, several methods are provided, through which the fixed assets can be written off. Tax accounting allows the use of a linear or non-linear mechanism. Accounting involves the use of one of 4 methods. Namely - a linear, reduced balance mechanism, write-off of value in relation to the period of operation, as well as depreciation in comparison with the volume of goods released.
Which method is best for writing off the OS (main) funds? Tax accounting and accounting allow you to use a linear mechanism - it can be considered as the most universal.
Initial cost of fixed assets in accounting and tax accounting
The most important aspect of accounting of fixed assets - the adoption of accounting. It is carried out based on the initial cost of the OS. In this case, the amount that was spent on buying or manufacturing fixed assets is recorded. In this case, tax accounting does not imply the inclusion in the cost structure of VAT and other fees that 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 on delivery, assembly and configuration of the OS;
- payment for the services of contractors, consultants and other specialists who assisted in the acquisition of fixed assets by the company;
- customs fees and duties, state duties;
- payment for intermediaries.
It can be noted that the accounting for fixed assets in tax accounting in the aspect of determining their initial cost is carried out according to the same principles as in the case of accounting. That is, the costs of the acquisition or independent release of the operating system are considered, as well as the associated costs associated, for example, with the delivery of the fixed asset object.
The initial cost of the operating system 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 uniform principles. The initial cost of the OS can also be adjusted due to revaluation.
Accounting and taxable income
In turn, between such a procedure as accounting for fixed assets in tax accounting, and accounting, a difference can be formed in terms of profit margins. It is due to different norms of recognition of income and expenses in the considered types of accounting. The difference between profit ratios can be permanent or temporary.
In the first case, discrepancies may occur if:
- the initial cost of the OS is formed;
- depreciation is charged.
Temporary differences may appear:
- also when calculating the initial cost of fixed assets;
- when a certain percentage of capital expenditures is included in the cost structure characterizing the current period;
- if there are discrepancies in the months of acceptance of the asset for accounting and the beginning of their use;
- when upgrading the OS;
- when selling fixed assets.
Thus, the depreciation of fixed assets in tax accounting is one of the factors that determines the occurrence of the difference between the profit indicators in the considered types of accounting. Note that both permanent and temporary differences should be recorded separately in the accounting of the organization.
Who should keep accounting and tax records?
All Russian legal entities must keep accounting and tax records. In turn, for private entrepreneurs in this sense, the legislation of the Russian Federation establishes a relaxation - they do not have to keep accounting records. Moreover, with the simplified tax system, tax accounting for fixed assets of individual entrepreneurs may not be carried out. But if an entrepreneur works on DOS, then to determine the base on personal income tax that he pays, it may require the use of methods that characterize tax accounting. In particular, this may be the use of certain documents. We study their specifics.
What documents are used in tax accounting?
Accounting for fixed assets in tax accounting involves the documentary recording of information relating to the economic activity of the enterprise. The main sources that are involved are unified forms. Such as, for example:
- OS-2, which records information about the movement of the OS within the company;
- OS-3, which reflects the data on the transfer of fixed assets;
- OS-6, which is an inventory card for OS objects.
On the basis of the OS-2 form, an invoice is made in 3 copies. It must be signed by the responsible employees of those structural divisions of the company, between which fixed assets are exchanged. 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 operating system, the third is sent to the recipient of the operating system.
In the form of OS-3, an act of reception and transmission of various types of OS that underwent the repair, reconstruction or modernization procedure is drawn up. The source must be signed by employees with competencies in terms of acceptance of the asset, as well as an employee of the internal corporate structure in which the repair, reconstruction or modernization of the asset was made.
In the form of OS-6, an OS accounting card is compiled, in which information is recorded related to both of the considered procedures - moving the OS, or implementing their transmission. It can be noted that if the OS object is repaired in a third-party organization, then accounting for fixed assets in tax accounting also involves the use of KS-2 form, on the basis of which an act of acceptance of the repair work performed by the contractor is formed.
Documentary reflection of operations with fixed assets in accounting
We study the specifics of the reflection of information about operations with the operating system in the documents, in turn, in accounting. The main tool of the accountant in this case is the chart of accounts in which certain financial transactions are recorded when using accounting registers.
One of the main accounts of accounting, the operations of which are reflected in the registers - 01. It belongs to the category of active and is used to monitor the presence and movement of operating systems owned by the company.
The cost of various fixed assets is recorded on account 08. It is used to keep the company in record of all the costs associated with the purchase and commissioning of fixed assets.
In cases where the assets are received by the company free of charge, account 98 is used in correspondence with account 08. As soon as the facility is commissioned, its value should be debited from account 08 at 01.
Thus, supporting documents are the main element of such a procedure as tax accounting of fixed assets. Postings - the key to accounting for OS in the company. Both mechanisms are equally important from the point of view of effective asset management of the company. There is a procedure specific to OS accounting — an inventory. We study its features.
OS inventory
In accordance with the legislation of the Russian Federation, in the framework of accounting, Russian firms must inventory all property, including, therefore, fixed assets. This procedure may concern resources, which, in principle, for some reason were not taken into account by the financiers of the company.
Inventory is carried out in all structural divisions of the company by responsible employees, and its results are transferred to accounting. The procedure in question can be planned or carried out in the case of: transfer of property by one company to another, change of positions that are responsible for the safety of resources, emergencies, reorganization or liquidation of the company.
Inventories are carried out in accordance with individual orders of the director of the company. The head of the company also determines the composition of the inventory commissions.
Before the inventory is started, the company 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 fixed assets are reflected. This is especially true for those operating systems that are transferred by the company for storage or for rent (or, in turn, accepted). If any of them will be absent, before inventory, they must be reissued. Or request copies from the competent authorities of the company or its partners.
Inventory involves, in particular:
- comparison of the number of available fixed assets and other property of the company with the data that are recorded in the accounting documents;
- verification of the functional state of the OS and other equipment, shelf life of resources;
- Adjustment of credentials in case of discrepancies between the information in accounting and the actual results of the inventory.
The results of the audit are recorded in accounting in the manner determined by the legislation of the Russian Federation.
Accounting for fixed assets in tax accounting does not imply an inventory of fixed assets. However, the financiers of a company for which accounting is optional, for example, if the business is owned by an individual entrepreneur in the appropriate legal form, on their own initiative can conduct it within the same procedures that characterize an inventory in accounting. Of course, the implementation of this area of economic activity can be supplemented by other measures. For example - related to checking the completeness of supporting documents used in tax accounting.
These are the main nuances that characterize how the organization of tax accounting of fixed assets is carried out, as well as accounting. It will be useful to consider how both types of economic activity can be optimized.
Optimization of accounting and tax accounting OS
The main area of improvement in this case is the convergence of standards established in the tax and accounting legislation of the Russian Federation. Despite the fact that they are characterized by a certain similarity, the difference between them can be observed tangible in a variety of aspects of OS accounting.
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Another aspect of optimizing the types of economic activity under consideration is the use of effective forms of accounting and hardware and software infrastructure. There are a large number of solutions that can effectively solve the urgent tasks of the financier.
For example, in a program such as “1C,” fixed assets (tax accounting or accounting is carried out - it doesn’t matter) can be accounted for using the most common methods and when using generally accepted forms. If “1C” is not available, then the accountant can use the usual “office” software using standardized forms of tax and accounting, the structure of which is sufficiently standardized. Guides and tips for completing them are available on many thematic online portals.