MINISTRY OF EDUCATION AND SCIENCE

RUSSIAN FEDERATION

NOVOSIBIRSK STATE UNIVERSITY

FACULTY OF ECONOMICS

DEPARTMENT OF THEORETICAL ECONOMICS

GRADUATE WORK

Komarista Ksenia Nikolaevna

Analysis of the small business tax system

Head department: Doctor of Economics, Professor

Novosibirsk – 2004

Introduction... 3

1.1. Features of MP in Russia.. 5

1.2. The role of economic and mathematical models in the comparative analysis of taxation systems.. 10

Chapter 2. Model for comparing the effectiveness of tax payments 22

2.1. Model Prerequisites.. 22

2.2. Model for comparing the effectiveness of leasing and bank loans from a tax point of view 23

Chapter 3. Analysis of the choice of an effective taxation system for a small business.. 36

3.1. History of creation and description of the enterprise. 36

3.2. Choosing a rational taxation system.. 39

Conclusion... 44

References... 46

Applications.. 49

Introduction

Relevance of the work. In recent years, there has been great interest in small business in Russia. The role of small business is very important in the modern economy, and therefore the state directs great efforts to develop and support this type of business.

In a market economy, great attention has been paid to the problems of effective management and rational use of funds of companies engaged in one type of business or another. The problem of taxation has become especially pressing.

There is also currently a huge interest in the issue of management. This includes a wide range of issues, but one of the most pressing is the combination of finding investments from different sources. Considering the significance and relevance of this issue, there is a need to assess the effectiveness of a particular source of attracting resources.

There are a number of approaches to solving these problems in the literature, but economic and mathematical methods are very poorly used.

Goal of the work. Conducting a comparative analysis of small business taxation systems using economic and mathematical models and their impact on the chosen method of investment.

Tasks. 1. Formulate the problem and explore existing approaches to solving it in the literature.

2. Develop a set of methods for solving, analyze the studied economic and mathematical models.

3. Apply the developed models at a specific enterprise.

Specific object of study. A real food industry enterprise, which is a small business enterprise in the Novosibirsk region, created in 2002, which specializes in the production of puffed corn. But the data of this enterprise were provided for the thesis on the condition that they would be presented in the work in such a way that it would not be possible to unambiguously identify the enterprise.

The structure of the thesis is determined by the statement of tasks.

Chapter 1. Problems of small business

1.1. Features of MP in Russia

As the experience of countries with developed market economies, as well as some Eastern European countries with economies in transition, shows, the development of small businesses contributes to the expansion of a number of important tasks for the progressive socio-economic development of the country, such as demonopolization, the formation of a market structure of the economy and a competitive environment; market saturation with goods and services, employment and self-employment of the population; economic growth and increased tax revenues (with a stable tax system); formation of the middle class; strengthening business ethics, including tax discipline.

These are the ultimate goals that were initially set when developing a government approach to supporting the development of small businesses in Russia.

The place and role of small business in a civilized market economy are determined by its functions. In developed countries, MP has established itself by:

· produces the bulk of GDP;

· provides jobs for the majority of the working population;

· carries out the majority of all innovations, which contributes to the development of scientific and technological progress;

· has a direct impact on the formation of the “middle class” and is thus the most important factor in the social and political stability of society.

In Russia, the use of MP capabilities adequate to the listed functions has not yet become a real priority of state policy.

Today in the country there are about five and a half million small businesses - small enterprises (legal entities) and entrepreneurs without the formation of a legal entity (PBOLE), as well as farms. In total, approximately 15 million people are employed in this sector of the economy, which is 20% of the total employed population.

The level of development of small businesses in Russia in comparison with industrialized countries is clearly insufficient. Thus, per 1,000 residents of our country there are on average only 6 small enterprises, while in EU member countries there are at least 30. Only Moscow and St. Petersburg are close to the level of Western Europe: per 1,000 residents of these cities there are 20 and 23 small enterprises respectively.

The total contribution of small businesses to Russia's GDP does not exceed 11%, the total contribution to gross food production is about 20%. It is all the more remarkable that small enterprises, whose share in industry is 15%, produce 30% of the total volume of goods and services, and on average provide employment to almost 21% of workers.

According to the forecast of the Russian Ministry of Economic Development, in the next two to three years, the growth rate of the number of commas in the small business sector will decrease. The number of small enterprises will decrease by 2% and by the end of 2004 will not exceed 876 thousand, the contribution to GDP will be no more than 10-12%. Small businesses have been in a “zero growth” phase for several years now—in fact, since the mid-1990s. Almost the same picture is observed in the sphere of medium-sized businesses. If existing trends continue, the development of small businesses in Russia will increasingly lag behind the needs of a market economy.

To change the current situation, the state must build, as quickly as possible, a new model of state support for small and medium-sized businesses, based on the fact that it is the goal and tool for developing a market economy and improving the social climate, and not a by-product or accompanying product of market relations.

The task of developing this sector should remain one of the priorities of the state's economic policy. However, its solution is impossible in isolation from other areas of economic reform, including in the field of taxation of small businesses, and without coordinating the efforts of the federal center and regional authorities. The ongoing state policy towards small businesses, including in the field of taxation, affects the formation and development of small businesses.

In a number of literature, problems that impede the development of small businesses are conventionally divided into external and internal. External ones are mainly associated with the underdevelopment of the legal system, property relations, weak protection of the entrepreneur, insufficient certainty and unpredictability of the macroeconomic situation, inadequate financial infrastructure and historical monopoly in many markets. Internal problems are the low level of entrepreneurial and managerial training, a legacy of the old structure.

Of the external problems, the first priority is the imperfection of the legislative and regulatory framework for this type of activity. The legislative basis for supporting small businesses is the law “On State Support for Small Businesses,” adopted in 1995. Some provisions of this law are outdated, many still do not have a sufficient regulatory and legal framework and therefore are not in effect, such as the provision on municipal orders or the procedure for financing entrepreneurship support programs.

"Pitfalls" for an entrepreneur are all over the place. It is believed that we now have a “one-stop shop” principle: an entrepreneur wants to start his own business, goes to register, submits documents to the window of the registration authority, and after a certain period of time, he is given ready-made documents. In fact, this is not so. There will definitely be an official who will discover some discrepancy. And the entrepreneur’s business is “on fire”: for example, he has already taken out a loan that needs to be paid. Many problems and even bankruptcies of entrepreneurs occur due to basic ignorance of legislation, namely by-laws: instructions of the Central Bank, decrees and orders of the Russian government, local governments, regional entities, and so on. Therefore, it is very important for any aspiring businessman to deeply study the field of business in which he is going to work, to receive appropriate recommendations from accountants, auditors, economics and management consultants who will help and indicate the optimal path for business development. This will allow you to overcome at least some of the pitfalls. But much more is needed for successful work. In particular, a radical improvement in the financial situation in the small economy.

You should also pay special attention to financial and credit support for small businesses and the development of microfinance for small businesses. So far, they have practically no formulation of the problem of the credit prospects of small enterprises. Forming initial capital for small businesses is problem number one.

In the development of small business locally, a key role belongs to legislative and executive authorities.

One of the tasks of the Council for Support of Small Business under the Chairman of the Federation Council of the Federal Assembly of the Russian Federation is to determine the strategy and tactics for intensifying measures to support small and medium-sized businesses at the regional level.

In addition, there are a number of other problems, in particular, many years of opposition to the adoption of laws on mutual lending and insurance of small businesses. Bank credit should be the main source of initial capital formation, but in practice this is not the case. Today in Russia, organizations providing financial services to entrepreneurs cover less than 1% of the potential market. The fact is that small enterprises intending to engage in production activities count on long-term one-time loans for the full technical equipment of production. Banks, in conditions of instability, difficulties with the sale of products, a crisis of non-payments, and inflation, take a great risk by providing such loans. They prefer large clients with government guarantees and play on loan rates.

The state should interest banks in lending to small businesses by subsidizing part of the interest payments on their bank loans. This would lead to a reduction in implementation risks and a reduction in the payback period of investment projects in the field of small business, increasing its attractiveness for lending institutions.

In addition, the current guarantee system in Russia is initially aimed at providing support to those business entities that can provide sufficient collateral, and is inaccessible to most small businesses.

Among the pressing problems are a significant tax burden, rather complex accounting and reporting procedures, and excessive tax administration. The ill-conceived and hasty introduction of a single social tax caused, in essence, double taxation of small enterprises paying tax on imputed income. The strengthening of the irrational tax pressure has led to an even greater withdrawal of small businesses into the “shadow economy.” The share of the “shadow” sector of small and medium-sized businesses, according to expert estimates, ranges from 30 to 50%.

The formation and development of the modern tax system is due to the urgent need associated with the transition to a market economic system. The transition of the Russian economy to market methods has necessitated changes in financial relations and, in particular, the creation of an essentially new tax system that meets modern requirements.

1.2. The role of economic and mathematical models in the comparative analysis of taxation systems

The main challenges currently facing the tax system include two seemingly contradictory problems: increasing tax collection and easing the tax burden. Among the current and current problems we can safely include the simplification of tax withdrawal: calculation techniques, accounting for the reduction in the amount of instructional and methodological material. It is obvious that, despite constantly changing legislation, the tax system does not keep pace with rapidly developing market relations.

Improving the taxation system for small businesses in the Russian Federation is extremely relevant, which determined the goal and objectives of this work. For the development of the number of small businesses, it is extremely important to have a scientifically based, well-developed taxation mechanism. In these conditions, the improvement and application of new taxation systems, critical generalization of domestic and foreign experience, objective assessment and justified improvement of the entire taxation mechanism for small businesses, and improvement of tax control practices become extremely important.

Since 2002, another major stage of tax reform has been taking place. Seven chapters of part two of the Tax Code of the Russian Federation have been adopted. Some of these chapters introduced clarifications and additions to long-standing laws without changing them conceptually. This can be said about such chapters as: 21 “Value added tax”, 22 “Excise taxes”. Other chapters made fundamental changes. Thus, Chapter 27 “Sales Tax” has been abolished. Chapter 24 introduced a social tax, replacing contributions to four state social extra-budgetary funds. Chapter 25, “Organizational Income Tax,” stands apart. The object of taxation and the procedure for determining income and expenses have changed. Tax rates have decreased. The procedure for attributing losses to deferred profits has been liberalized. Non-linear depreciation of property has been legalized. Almost all tax benefits have been cancelled. In addition to accounting, tax accounting has been introduced. There are a number of other significant changes. Legislative revision of the chapters of the Tax Code that have already entered into force continues.

In the context of constant tax reforms, it becomes increasingly difficult for taxpayers to plan their economic and financial activities, optimize tax payments, and combine the interests of business with the interests and legal requirements of the state.

It is necessary to ensure that measures to support small enterprises are linked with other areas of reform policy, in particular, with privatization, conversion, restructuring of the fiscal system, measures of social protection of the population, etc.

In particular, the basis for assessing the policy of state support for small enterprises and its effectiveness should be based on the principle: reducing the tax burden, simplifying taxation procedures and reporting. Introduction of “tax holidays” for the first two or three (adaptation) years of work for newly created small businesses, primarily in the field of production and innovation.

The adopted legislative acts on taxation of small businesses (Federal Law of 01/01/2001, Federal Law of 01/01/2001) turned out to be inadequate to the existing problems of small business in this area. In addition, the new chapters of the Tax Code of the Russian Federation introduced on January 1, 2003 did not properly solve the problems of taxation of small businesses, did not lead to a noticeable reduction in the tax burden, or simplification of tax collection procedures, tax accounting and reporting. Moreover, the well-established patent system for paying taxes by individual entrepreneurs was liquidated. Obviously, the tax legislation should include a rule that provides small business entities with the right to choose a taxation scheme between a simplified system, a single tax on imputed income for certain types of activities and a general taxation system.

Along with the improvement of federal tax legislation, the regional regulatory legal framework for taxation of small enterprises needs to be developed. Subjects of the Russian Federation do not always adopt relevant legislative acts in a timely manner. Sometimes these acts conflict with federal legislation.

Changes made to the Federal Law of January 1, 2001. “On financial lease (leasing)” removes the contradictions between the interpretation of leasing set out in the Civil Code and this Law. Amendments to the Law are an important step towards creating a stable and clearly understood by all legislative framework; this will stimulate the development of leasing in Russia and help attract both Russian and foreign investment in this sector.

Work was also carried out to improve Chapter 25 “On Income Tax” of the Tax Code of the Russian Federation, which defines issues related to leasing activities. The concept of “depreciation” (one of the key concepts of leasing) was introduced.

Relations in the tax sphere are an essential element of state regulation of support and development of small businesses. The high tax burden deprives small businesses of the opportunity to timely form the necessary reserve of working capital, diverting a significant portion to cover tax obligations.

At the same time, unexpectedly for entrepreneurs, the Federal Law of January 1, 2001 was adopted. “On introducing additions and changes to the Tax Code and to some legislative acts of the Russian Federation on taxes and fees.” These changes to the Federal Law provide for the exclusion from UTII of payments to state extra-budgetary funds (previously constituting 25% of UTII). At the same time, the UTII rate was reduced from 20% to 15%, and UTII payers became UST payers on a general basis.

As a result, from January 1, 2002, the tax burden for small businesses increased. The indignation and protests of entrepreneurs forced the Government and legislators to cancel this ill-conceived act, which caused serious damage to the trust in government on the part of entrepreneurs.

On July 24, 2002, the Federal Law “On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and some other acts of the Russian Federation, as well as on the recognition as invalid of certain acts of the legislation of the Russian Federation on taxes and fees” was adopted, providing for the introduction of new chapters of the Tax Code Russian Federation 262 “Simplified taxation system” and 263 “Taxation system in the form of a single tax on imputed income for certain types of activities”, according to which:

the transition to a simplified taxation system (as well as a return to the general taxation regime) is carried out on a voluntary basis by organizations and individual entrepreneurs with limited profitability and the number of employees (income should not exceed 15 million rubles for the tax period, the number of employees no more than 100 people , the cost of depreciable property is up to 100 million rubles. Organizations in which the share of direct participation of other organizations is more than 25% are not entitled to apply the simplified tax system (special conditions for organizations of disabled people). The list of expenses taken into account when determining the object of taxation has been significantly expanded (clause 1 Art. 34616);

The tax rate of the single tax when applying the simplified taxation system is reduced to 6% if the object of taxation is income, to 15% if the object of taxation is income reduced by the amount of expenses.

Taxpayers who have switched to the simplified tax system, as well as UTII payers, are exempt from paying a number of taxes and fees: income tax (for organizations), personal income tax (for individual entrepreneurs in relation to income received from business activities), value added tax , sales tax, corporate property tax, property tax (for individual entrepreneurs in relation to property used for business activities) and the unified social tax.

Taxpayers of these tax systems, instead of the unified social tax, pay insurance contributions for compulsory pension insurance in accordance with the legislation of the Russian Federation (14% of the wage fund, which can be deducted from the amount of tax calculated for the corresponding tax period, no more than 50% of the amount of calculated tax) .

For UTII payers, from January 1, 2002, the obligation to pay UST was canceled and in 2002 it became possible to reduce the amount of the single tax (by no more than 35%) for the corresponding tax (reporting) period by the amount of insurance contributions paid for compulsory pension insurance.

Amounts paid by taxpayers in 2002 under the UST are subject to offset against amounts payable to the federal budget and corresponding extra-budgetary funds from UTII.

At the same time, the business community believes that the application of this federal law did not properly solve the problems of taxation of small businesses and did not lead to a noticeable reduction in the tax burden.

One of the serious problems of legal support for entrepreneurial activity is the multiplicity of departmental regulations, a broad interpretation of the provisions of federal laws, which leads not only to a distortion of the original content of federal laws, but also to the repeated duplication of the same functions of state control by various ministries and departments.

Currently, there is no unified database for regulations issued by departments. Often, regulations of different departments establish opposing requirements, which are impossible to satisfy in practice. The opinion of the business community when developing such acts is usually not analyzed or taken into account.

With the transition to a market system of relations, the only revenue part of the budget was tax revenues. The formation of tax rates occurred over almost the entire last decade. During all this time, dangerous miscalculations occurred. Rates fluctuated up and down, which ultimately led to dire financial consequences.

“The concept of optimizing tax payments, widespread in Western countries, is quite new for the Russian economy. It has hardly been developed by domestic economic thought. Moreover, tax optimization in our country is often confused with illegal tax minimization and tax evasion, although these categories have little in common. Optimizing the tax burden, in our opinion, is the most important task of economic science and the state in general. Political maturity consists in stimulating the expansion of the tax base through a tax system built wisely and taking into account the economic interests of taxpayers, that is, practically the entire active population, thereby ensuring the long-term needs of the state budget, and not in maximizing tax revenues. revenues, to meet immediate budgetary needs, as, unfortunately, often happens in reality.” .

Another methodological error is also found in the economic literature. Optimization of taxes on the scale of an enterprise or company is often identified with tax minimization. This is fundamentally wrong. The fact is that a reduction in the payment of some taxes may lead to an increase in the payment of other taxes or fees. Just as on a state or regional scale, an increase in some taxes can lead to a decrease in revenue from other taxes and even to a general reduction in budget revenues.

It follows that it is beneficial for the state to have an optimally functioning tax system. And it is advisable for organizations not to try to reduce certain types of tax payments, but to build a rational system for managing financial flows, including tax optimization using tax planning methods.

It is not without reason that in a number of cases, occurring not only in Russia, but also in Germany, France, and some other countries, enterprises that have tax benefits in the form of exemption from value added tax (usually small business organizations) refuse them. The fact is that by not paying tax, they do not receive corresponding rights to reimbursement and do not receive advantages in competition. This also happened in the process of choosing a taxation system for the enterprise I was researching. Having initially chosen a simplified taxation system, the head of the enterprise was faced with the problem of the reluctance of large stores to cooperate with him, which in this case themselves had to bear the costs of paying VAT. Naturally, this factor was decisive and the taxation system was replaced from a simplified one to a general one.

Another very important element of an enterprise’s tax policy is the analysis of funds raised from the point of view of tax efficiency. In particular, in my work I will analyze the use of bank loans and leasing to expand production from the perspective of reducing tax payments.

Widely recognized abroad as one of the effective forms of investment activity, financial leasing is becoming increasingly popular in Russia for a number of objective reasons. Currently, almost all domestic organizations operate in conditions of a shortage of available funds. Despite the urgent need to modernize production assets, business entities, as a rule, cannot withdraw from circulation the funds necessary to replace outdated equipment without negative consequences. The use of financial leasing technology allows organizations to carry out technical re-equipment at the expense of future income, without significantly worsening their current financial condition. In addition, a relatively favorable tax regime and significant freedom of contractual relations between the subjects of leasing relations make financial leasing even more attractive for Russian enterprises. At the same time, financial leasing is one of the ways to support Russian equipment manufacturers and guaranteed sales of their products.

The growth of the leasing business in Russia has led to the emergence and development of such a direction in domestic financial analysis as analysis of the effectiveness of leasing operations, aimed at justifying decisions on the use of leasing schemes, studying the conditions for the implementation of leasing projects, identifying and assessing factors that influence the final results of leasing transactions for all subjects of leasing relations.

The importance of optimizing the country's tax system was realized during the formation of the State Tax Service of Russia in 1990. Then she was charged with monitoring the flow of taxes into the budget system, ensuring their full and timely payment. It is quite obvious that the full and timely receipt of taxes to budgets of all levels has nothing to do with tax maximization. We are talking about strict adherence to tax legislation and its strict implementation. But over time, the tasks that the Government and the Ministry of Finance put forward to the tax service began to change. This happened gradually, imperceptibly and informally. Because formally the tasks remain the same. In fact, the tax service has become the state body responsible for the execution of the budget revenues. First federal, and then regional and local. Tax collection tasks have appeared. At first it was a completely natural and reasonable form of tax forecasts. Then the forecasts began to turn into tasks, moreover, more and more stringent and no longer market-based, but no different from the plan with all its components, including bonuses, deprivation of bonuses, administrative penalties and other attributes. Concern for legality was replaced by concern for completing the task. Naturally, from this arose a tendency to maximize taxes, to the desire to increase, not always justifiably, additional charges and financial sanctions.

Thus, there is a need for clear tools with which to solve a number of complex problems that arise both for the state and for entrepreneurs. Such a tool can be economic and mathematical models, which in turn make it possible to analyze the effectiveness of various methods, including methods of tax analysis, regarding their application in practice.

It should be noted that in our country, over the past two decades, economic and mathematical models have been quite actively used to analyze taxation systems. Taxes were an exogenous parameter in the model of activity of enterprises of varying degrees of complexity. So we can give models, .

At Novosibirsk State University, under the leadership of Doctor of Technical Sciences, Professor, an expert system (ES) was developed for analyzing the main economic indicators of an enterprise, including tax and financial planning. To build it, the INTEREXPERT expert shell was chosen, based on rules and containing all the necessary elements of expert technology.

The ES operated within the framework of an automated system for analyzing the economic activities of enterprises. The purpose of the ES was to provide assistance in developing options for the enterprise’s financial plan, taking into account the actual results achieved over the past (reporting) period and trends in changes in the economic situation. The ES analyzed user-created plan options based on expert assessments contained in the knowledge base, and informed the user in which indicators deviations from expert assessments were found, as well as the final values ​​of the degree of uncertainty coefficients (DEC) for these indicators.

At the same time, both the rapid updating of taxation systems and new problems associated with the emergence and functioning of small enterprises in Russia, the emergence of new forms of investment (leasing, etc.) make it urgent to creatively use the developed methodology for economic and mathematical comparative analysis of taxation systems, taking into account new conditions and features of the actions of business entities in different industries.

This direction received further development in the 90s, when repeated attempts were made to use quantitative methods to assess the impact of taxation systems on the activities of enterprises at different levels and hierarchies.

The huge role of economic and mathematical models lies in the fact that they make it possible to determine the effectiveness of a particular method even before implementation in practice.

In particular, I would like to note that there are quite a lot of works in the literature devoted to EMM. As an example, we can cite models devoted to analyzing the impact of taxes. A special journal “Economic and Mathematical Methods” is published, which contains a large number of works devoted to the analysis of taxation. In particular, this includes the article by E. N. Egorova, Yu. A. Petrov “Evaluation of the full rate of taxation of value added in Russia and foreign countries”, the article “Reproduction cycle and tax burden”.

Chapter 2. modeling the impact of taxation systems on the activities of a small enterprise.

2.1. Model Prerequisites

An economic-mathematical model developed by Doctor of Economics was chosen as a toolkit. . Thus, the features of the MP were modeled in more detail.

This chapter compares two investment options (leasing and bank loan) from a tax perspective.

The technology for implementing a leasing project involves, as the first stage of its life cycle, a detailed analytical substantiation of the decision to conclude a financial leasing agreement with a leasing company. In most cases, the most affordable ways to purchase expensive equipment for an organization are financial leasing and purchasing equipment with borrowed funds. A business entity is faced with the task of determining a more economical option for replacing equipment based on one or another evaluation criterion. As one of the options for solving this problem, we propose a method for comparative analysis of an enterprise’s expenses when acquiring property through a bank loan and under a financial leasing agreement.

The legislative basis for the development of the methodology is the Law of the Russian Federation “On Leasing” dated October 29, 1998, the Regulations on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for generating financial results taken into account when profit taxation, approved by Decree of the Government of the Russian Federation dated 05.08.92 No. 000 with amendments and additions approved by the Government of the Russian Federation 01.07.95 No. 000, Tax Code of the Russian Federation, Law of the Russian Federation “On Enterprise Property Tax” dated 13.12.91 No. 000-1, Law RF “On the income tax of enterprises and organizations” dated December 27, 1991 No. 000-1.

Conducting a comparative analysis based on the proposed methodology is carried out on the basis of data contained in business plans of organizations, orders on accounting policies, draft loan agreements and financial leasing agreements. In addition, in view of the forward-looking nature of the analysis, in order to achieve more accurate results, it is recommended to use information on macroeconomic trends provided by specialized information agencies.

The application of the methodology for comparative analysis of the acquisition of property through a bank loan and under a financial leasing agreement is illustrated by the following example.

Nikolaenko A.V.,
doctoral student at the Department of Accounting
and taxation"

One of the types of analysis that is actively developing at present is tax analysis, which is a set of techniques and methods with which one can characterize tax policy and analyze tax exemptions for certain periods of time.

Tax analysis is a scientific way of understanding the essence of tax obligations, based on breaking them down into their component parts and studying their connections and dependencies in all their diversity. The opinions of various authors on the definition of the category “tax analysis” are presented in table. 1.

The current tax legislation is aimed at reducing the number of taxes and fees, optimizing tax bases and rates, which implies the possibility of reducing the tax burden on taxpayer enterprises and increasing their interest in developing legal businesses.

The purpose of tax analysis in an enterprise is to minimize costs and losses associated with taxation.

Tax analysis is one of the subsystems of intra-company management. The composition and structure of tax analysis are presented in Fig. 1.

Considering that business activities are carried out not for the sake of taxpayers, but for the sake of making a profit, the result of tax analysis should be the optimization of the overall level of tax costs and the reduction of the tax burden of the taxpayer’s organization.

The information base for tax analysis is formed in the system of financial, tax and management accounting. This determines the close relationship of tax analysis with such management subsystems as financial management, accounting, and cost management.

Users of tax analysis information are persons who use economic information to make decisions related to the organization of tax accounting and taxation.

The tax analysis information system is a functional complex that ensures the process of continuous selection of technical indicators that are necessary for planning and preparing effective management decisions. The information system is designed to provide the necessary information not only to management personnel and owners, but also to external users.

Information support for the process of managing taxation parameters is a set of information resources and methods of their organization necessary for the implementation of analytical procedures.

The tax analysis information base consists of five blocks (Fig. 2).

Subjects of economic information are participants in the taxation process, who, in relation to analytical information, act as performers and users. The circle of information users is limited; it includes only participants in the taxation process. Internal users are managers and employees, external users are the state represented by the tax authorities. External users are interested in data related to tax issues, that is, tax accounting and tax reporting data, primary documents, etc.

Internal information of an economic entity includes:
- constituent documents;
- orders, instructions, instructions, business plans;
- business contracts and their results.

Tax analysis of an economic entity allows you to characterize tax policy and analyze tax exemptions for certain periods of time using various effective techniques and methods.

Any decisions in the field of investment, scientific and technical policy, changes in the range of products, replacement of the sales market require anticipation of tax consequences, since such decisions affect the sources of tax obligations. Underestimating tax consequences can lead to unpredictable situations.

Tax analysis is part of financial analytical activities and is carried out on the basis of an analysis of income, expenses, and profits.

The importance of tax analysis is determined by a number of factors (Fig. 3).

Using tax analysis tools, you can manage income and expenses and assess the impact of taxes on the taxpayer’s key performance indicators.

Tax analysis is carried out taking into account a number of principles (Fig. 4).

When conducting a tax analysis of an economic entity, it is necessary to take into account the totality of the use of these principles, the effectiveness of which will have a positive impact on the financial and economic activities of any enterprise.

For the purpose of tax analysis, the concept of its methodology is defined. The tax analysis methodology is a set of analytical methods and rules for studying the economic activities of an organization in order to increase budget revenues. The tax analysis methodology consists of four stages (Fig. 5).

In the process of conducting analytical research, the direction of rational influence on economic activity is selected. The main sections of tax analysis are: analysis of tax payments, analysis of tax debts. When analyzing tax payments, the following types of analysis are carried out:
- time analysis of taxes and fees;
- spatial analysis of taxes and fees;
- factual analysis of the dynamics and structure of tax payments.

Time analysis of taxes and fees includes determining the dynamics of the amounts of taxes and fees for the period under study; calculation of chain and base growth rates of tax payments.

So, tax analysis in an enterprise management system is based on and closely interacts with other types of analysis: forecasting, planning, economic analysis. In their interrelation, we obtain the best ideas about choosing a rational and thoughtful way to improve the financial and economic activities of the organization.

Literature
1. Vasilyeva M.V. Accounting and information base for tax analysis as a stage of tax planning at the micro level // Management accounting. - 2010. - No. 1.
2. Taxes and taxation: textbook / V.F. Tarasova, M.V. Vladyka, T.V. Saprykina, L.N. Semykina; under general ed. V.F. Tarasova. - M.: Knorus, 2009.
3. [Electronic resource] http://www.nalog.ru (official website of the Federal Tax Service).

Also on this topic.

Analysis of the organization's accounting policies. Its relationship with the elements of the accounting method. Preparation of financial statements. Characteristics of federal, regional and local taxes. Calculation of tax burden. Problems of forming tax discipline.

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2.1 Calculation of tax burden

2.2 Characteristics of taxes paid by the organization

2.2.1 Characteristics of federal taxes (two to choose from)

2.2.2 Characteristics of regional taxes (one to choose from)

2.2.3 Characteristics of local taxes (land)

3. Tax discipline of the organization

List of sources used

1. Characteristics of the business entity

History of JSC Buturlinovsky Distillery

In 1711, Voronezh became the center of the huge Azov province, which stretched from Nizhny Novgorod in the north to Azov in the south, from Stary Oskol in the west to Saratov in the east.

In 1725, the Azov province was renamed Voronezh province after the name of the provincial city.

Later, the boundaries of the Voronezh province were somewhat reduced, but the area where the Buturlinovsky distillery is located today has always been part of it.

In 1740, the Buturlinovka settlement was founded on lands granted by Empress Elizabeth Petrovna to Count Alexander Borisovich Buturlin.

Since 1779, most of the current territory of the Buturlinovsky district was part of the Bobrovsky district. Of the 12 districts of the Voronezh province, Bobrovsky ranked third in terms of population; its length was 140 versts.

In 1740, on the lands of the Voronezh province, granted by Empress Elizabeth Petrovna for special merits to Alexander Borisovich Buturlin, the Buturlinovka settlement was founded.

Alexander Borisovich Buturlin is an extraordinary personality and a talented manager who began his military career in the service of Peter I himself. Having gone from a simple soldier to a field marshal, Alexander Borisovich took an active part in military campaigns, always distinguished by his endurance and philanthropy. In the public service A.B. Buturlin also had a brilliant career, achieving the posts of governor of Smolensk and chief ruler of Little Russia, and then governor-general of Moscow. Alexander Borisovich was able to remain faithful to state honor during the difficult times of palace coups for the Russian nobility. It is to his talent, intuition, and character that the Buturlin family owes the title of count. And Count Buturlin’s administrative instincts bore fruit on his Voronezh estate, when Buturlinovka became one of the largest trade and craft centers in the province.

In the 2nd half of the 19th century, the Buturlinovka settlement became a large craft and trade center with a population of about thirty thousand people. In Buturlinovka they grew and sold grain - rye, wheat, oats. Mills, a cereal factory, and an oil mill operated here. Local blacksmiths and potters were famous. Leather production stood out in particular. Over the course of a year, up to a million pairs of shoes were sewn in Buturlinovka, which the whole country wore. In 1896, a railway passed through the settlement. Five major fairs were held each year, with stalls on display on weekends.

The development of local industry was facilitated by the mild climate, rich soil, abundance of water sources, and the hard work of settlers from the Little Russian estates of Count Buturlin.

Residents of Buturlinovskaya Sloboda farmed according to the old way of life - large strong families, yards, livestock, and a vegetable garden. Provisions were prepared for future use during the warm season. In advance, the peasants also took care of drinking - they put out kvass, sbitn, mash - grain and berries. Part of the mash was distilled into bread wine and flavored with local fruits and berries, which were collected in abundance in the summer.

The drinks on the count's estate were especially varied - here you could find the original kvass and sbitni, Little Russian moonshine, and ratafia and erofeichi, which had just come into use, brought by fashionable European chefs.

In 1901, by order of the Minister of Finance Witte, a state wine warehouse was opened. The location was not chosen by chance. By the time the warehouse opened, Buturlinovka became second after Voronezh in terms of population and industrial production. The state wine warehouse became a model of industrial construction of its time - calorific heating, coal-fired steam boilers, pumps, its own artesian well, oak barrels for aging alcohols.

For the local population, the emergence of a new industrial enterprise meant new jobs with good wages and a high worker status. It is known that the construction of a wine warehouse gave a new impetus to the development of local industry. However, the details of the enterprise's activities in the pre-revolutionary period are not known - during the revolutionary years the plant was badly damaged by fire, people died, and the archive burned down.

It was only by 1928 that the enterprise was restored. The plant began to operate in a new way - the processes of acceptance and quality control of raw materials, preparation of containers, bottling and capping, and quality control of finished products were established. Today, washing bottles in a metal trough or using a wooden hammer to hammer in caps seems naive, but back then these were “advanced technologies.” In the 1930s, the plant employed 112 people, mostly women. Despite the predominantly manual labor, by 1936 the volume of output reached 600 thousand decalitres annually. By the end of the 30s, the Buturlinovsky distillery had a well-developed sales network - its own stores in Buturlinovka and other villages in the region, as well as factory sales bases throughout the Voronezh region.

The Buturlinovsky plant has always played an important social role in the life of the city. In the pre-war years, he provided his employees with a kindergarten, a canteen, and a bathhouse. In the subsidiary farm, they grew vegetables for the garden and dining room, and kept livestock. Working at a distillery at that time was prestigious and profitable - many wanted to get here and tried to work conscientiously.

During the Great Patriotic War, when the Nazis occupied Voronezh in 1942, the plant had to be evacuated to the Kirov region. But some of the equipment and people remained and continued to produce their products, which were so necessary during the war years. Vodka was then prepared from river water and alcohol, poured into barrels and sent to the front.

Also, throughout the war, the plant supplied the army with bottles of anti-tank mixture, which destroyed enemy equipment at Stalingrad, on the Kursk Bulge, and during the liberation battles in Europe. Women helped their husbands, sons and fathers who had gone to the front in whatever way they could - they worked without shifts or days off in the cold workshops of the plant.

The equipment began to be returned to the plant in 1944, but it was only in the 50s that it was completely restored. In the post-war years, in a country where during four years of war all production was subordinated to the needs of the front, a severe shortage of industrial goods arose, including alcoholic beverages. For a long time, the Buturlinovsky plant operated with a capacity of only 110 thousand decaliters per year. It was possible to increase production volumes due to the modernization of equipment - some of it remained from the days of the state warehouse. Changing the energy supply system, installing an automatic bottling line and a dishwasher, an automatic syrup boiler, conveyor belts - so, step by step, by 1960, manual labor was completely eliminated at the enterprise. The new equipment also made it possible to significantly expand the line of products: new product groups appeared in the assortment - liqueurs, tinctures, balms and liqueurs. The raw materials for the production of sweet liqueurs and liqueurs - fruits and berries - were also prepared here at the plant.

By the mid-60s of the 20th century, the Buturlinovsky distillery produced five types of vodka and more than forty “colored” drinks. In 1978, a comprehensive quality management system was introduced at the plant. But the development of production did not end there. In the 70s of the last century, many options for diversifying the assortment were tested at its production facilities: during the merger with the Buturlinovsky Distillery, alcohol, dry yeast, carbon dioxide, and fusel oils were produced here. We tried our hand at non-alcoholic production and started producing juices. An interesting direction in the development of the enterprise was the launch of the production of natural alcohol vinegar.

In Soviet times, workers at the Buturlinovsky Distillery lived an active social life: they participated in social competitions, participated in the factory choir, and even went to concerts around the region. The enterprise's social program also included medical care for employees, housing construction, and equipment for sports and children's playgrounds.

In 1985, the entire alcoholic beverage production in the country was unexpectedly identified with “drunkenness and alcoholism” and, as part of “control measures,” was practically destroyed. Buturlinovsky Distillery did not stand aside. Its management was ordered to urgently repurpose the enterprise to produce non-alcoholic products and destroy all alcohol production lines. The first task was completed within a year - the plant began producing fruit syrups and carbonated drinks based on natural raw materials. For many drinks, the raw materials, as before, were prepared ourselves. Despite strict orders, they delayed the second task - the destruction of equipment for the production of alcoholic beverages. Time has put everything in its place. In 1990, Prohibition was repealed, and what had been carefully destroyed five years earlier began to be urgently restored. And again, the favorite vodkas, liqueurs and liqueurs went from the factory conveyors to the shelves. The assortment of the plant changed with the times - they also produced vodkas with the current names “Dovgan”, “Bankir”, “Good Bear” and the permanent “Zapekanka” and “Spotykach”. One thing always remained - the constant quality for which Buturlinovsky’s products were famous Distillery, and which still remains its undeniable advantage.

The new century brought new challenges to the plant. The consequences of the global financial crisis have aggravated the already difficult situation in the country's alcohol industry. For two and a half years the plant was in bankruptcy. But today's shareholders of the enterprise - the Department of Property Relations of the Administration of the Voronezh Region and Risk Corporation LLC - managed to revive the plant.

On March 21, 2013, JSC Buturlinovsky Distillery started with the production of symbolic vodka - Count BUTURLIN.

Today the plant is designed to produce 2.5 million deciliters of products per year. Several years ago, the plant was still operating at full capacity, being the largest supplier of alcoholic beverages in the Central Black Earth region.

Today, the Buturlinovsky distillery is making confident plans for the future. This year it is planned to employ 165 people with an average salary of 20,000 rubles (currently 120 are employed), produce 264 thousand decalitres of products, pay more than 500 million rubles in taxes (of which 180 million rubles - to the regional and local budgets).

The company plans to reach full capacity in 2015.

The main constituent document of the Open Joint Stock Company "Buturlinovsky Distillery" is its charter. This document for the most part regulates the relationship of the enterprise with partners, government bodies, and determines the relations of society participants with each other. The charter of a legal entity is a complex regulatory document on the basis of which the formation and implementation of legal relations takes place both within the organization and outside (competitors, partners and other market participants). The charter contains the main provisions provided for by law and additional provisions determined by the participants of the company. Those. The charter is a kind of guide to action for the future director of the enterprise, founders, and employees of the organization, and this guide applies to almost all occasions in the life of the organization.

Based on the assignment given to me, I examined the organizational structure of Buturlininovsky Distillery OJSC, where the personnel management system is clearly expressed. And also, as a result of the organizational structure of the accounting department that I reviewed and analyzed, I identified the leadership potential of the chief accountant and relationships with my colleagues. You can evaluate the atmosphere of management decision-making and their implementation.

1.1 Study of the organization’s accounting policies

The general definition of accounting policy as a set of methods for conducting accounting by an economic entity is given in PBU 1/2008, in the Law “On Accounting” No. 403-FZ of December 3, 2011.

The accounting policy of an organization is an internal document of the organization that discloses to all interested parties the features of the accounting (tax) accounting of this organization in a specific reporting period.

An economic entity independently forms its accounting policy, guided by the Legislation of the Russian Federation, federal and industry standards. (Article 8 of Law No. 402-FZ)

The accounting policy of the organization is formed by the chief accountant or another person who, in accordance with the law, is entrusted with maintaining accounting records, and is approved by the head of the organization. In this case it is affirmed:

A working chart of accounts, containing synthetic and analytical accounts necessary for maintaining accounting records in accordance with the requirements of timeliness and completeness of accounting and reporting;

Forms of primary accounting documents used to document facts of economic life (including those for which typical forms of primary accounting documents are not provided), as well as forms of accounting registers and documents for internal accounting reporting;

The procedure for conducting an inventory of the organization's assets and liabilities;

Methods for assessing assets and liabilities;

Document flow rules and technology for processing accounting information;

The procedure for monitoring the facts of economic life.

Other solutions necessary for organizing accounting.

The basis of accounting is the accepted assumptions and requirements for accounting itself. Assumptions come from principles, requirements from rules. The Ministry of Finance recommends and allows four specific principles (clause 5 of PBU 1/2008 “Accounting policies of the organization”).

The first principle: property separation. The assets and liabilities of an organization exist separately from the assets and liabilities of the owners of this organization, as well as from the assets and liabilities of other organizations. The effect of the principle of property separation in practice has a very definite impact on the methodology of accounting for the facts of economic life and the preparation of financial statements. In Russian accounting practice, this principle is implemented in the rule according to which only those assets that belong to the enterprise by right of ownership are reflected in the balance sheet assets. Assets owned or held and used by an organization are recorded in off-balance sheet accounts.

The second principle: continuity, i.e. an assumption that the organization will continue to operate for the foreseeable future and has no intention or need to liquidate or significantly reduce its activities and, therefore, obligations will be repaid in the prescribed manner. The basic idea is that if the balance sheet does not assume the possibility of closing the organization, its assets should not be revalued.

Third principle: consistency. It is assumed that the accounting policies adopted by the organization are applied consistently from one reporting period to another. Thus, once the methodological approaches chosen in the accounting policy will be maintained for many years. This provides for the comparability of reporting data. But the economic situation is constantly changing over time and, therefore, the administration of the organization must, adapting to it, make changes to its accounting policies.

Fourth principle: temporal certainty. Transactions and events in the economic life of an organization relate to the reporting period in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts.

Each organization must formulate its accounting policies in accordance with these assumptions. In accounting, the accounting policy of an organization is understood as the accepted set of accounting methods - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity. This definition is given in PBU 1/2008 “Accounting policies of the organization.”

It is also necessary to consider the requirements for accounting policies. In accordance with clause 6 of PBU 1/2008, the organization’s accounting policy must meet 6 basic requirements and ensure:

1. Completeness of reflection in accounting of all facts of economic life (completeness requirement).

2. Timely reflection of the facts of economic life in accounting and financial statements (timeliness requirement).

3. Greater readiness to recognize expenses and liabilities in accounting than possible income and assets, avoiding the creation of hidden reserves (requirement of prudence).

4. Reflection in accounting of the facts of economic life based not so much on their legal form, but on their economic content and business conditions (the requirement of priority of content over form).

5. Identity of analytical accounting data with turnovers and balances on synthetic accounting accounts on the last calendar day of each month (consistency requirement).

6. Rational accounting, based on business conditions and the size of the organization.

When forming the accounting policy of an organization in a specific area of ​​maintaining and organizing accounting, one of several options is selected, allowed by the legislation of the Russian Federation and regulatory acts on accounting. If the regulatory documents do not establish accounting methods for a specific issue, then when forming an accounting policy, the organization develops an appropriate method based on PBU 1/2008 “Accounting Policy of an Organization,” other accounting provisions and IFRS. At the same time, other accounting provisions are applied to develop an appropriate method in terms of similar or related facts of economic life, definitions, recognition conditions and procedures for assessing assets, liabilities, income and expenses.

The accounting policy covers all aspects of the accounting process - methodological, technical, organizational, thereby ensuring the integrity of the accounting system in the organization.

Methodological aspects relate to methods for valuing assets and liabilities, choosing depreciation methods, etc.; technical aspects - implementation of these methods in accounting registers, schemes of entries in accounting accounts; organizational aspects are important for the implementation of these methods from the point of view of building an accounting service, its place in the management structure of the organization and interaction with other functional and production departments.

Accounting policies are developed by all organizations, regardless of organizational and legal forms. If the organization has existed for more than a year, then the accounting policy submitted along with the annual reports to the tax authorities discloses only cases of application of new accounting methods. The organization must disclose the accounting methods adopted when forming its accounting policies, which significantly influence the assessment and decision-making of interested users of the financial statements. Methods of accounting are considered essential, without knowledge of which a reliable assessment of the financial position, cash flow or results of the organization’s activities is impossible.

Accounting policies, which are the implementation of the same accounting method, are not the same in different organizations. The ability to choose specific methods of assessment, calculation, composition and procedure for maintaining accounts, features of their use - all this constitutes the degree of freedom of the organization in the formation of accounting policies. The main purpose and main task of the adopted accounting policy is to reflect the activities of the organization as adequately as possible, to generate complete, objective and reliable information about it, useful for making effective economic decisions.

Accounting methods include methods of grouping and assessing the facts of economic life, repaying the value of assets, organizing document flow, inventory, using accounting accounts, organizing accounting registers, and processing information.

The accounting policy ensures the implementation of the elements of the accounting method. The relationship between the elements of the accounting method and the accounting policy of the organization is reflected in Figure 1.1.

The accounting method is a set of methods of primary observation, cost measurement, current grouping and final generalization of the facts of economic life.

All techniques and methods used as a method of accounting are interconnected and complement each other.

Figure 1.1 - Relationship between the elements of the accounting method and the accounting policy of the organization

At OJSC Buturlinovsky Distillery, the form of accounting policy is normatively regulated and formalized by order. In this case, it has a tabular form of construction. This economic entity independently forms its accounting policy, guided by the Legislation of the Russian Federation, federal and industry standards. The accounting policy of Buturlinovsky Distillery OJSC is formed by the chief accountant N.N. Syanova and approved by the head of the organization L.Ya. Pogorelova.

1.1.1 Study of the organization’s accounting policies for accounting purposes

The accounting policy for accounting purposes is enshrined in the following regulatory documents:

· Federal Law “On Accounting” No. 402-FZ

· Accounting Regulations PBU 1/2008

The accounting policy for accounting purposes, depending on the specifics of the organization’s activities, may consider the following main issues:

1.Working chart of accounts.

2.Forms of primary accounting documents and accounting registers used by the organization.

3. Method of accounting for the acquisition and procurement of materials.

4. Method of calculating depreciation:

· linear (evenly throughout the entire useful life);

5. Methods for accounting for the receipt and disposal of inventories:

· at average cost; at the cost of a unit of inventory; FIFO.

6. Method of accounting for transportation and procurement costs in relation to goods for trade organizations:

· in the cost of purchasing goods and their repayment as these goods are sold;

7. Method of accounting for goods by retail trade organizations:

· at purchase prices (excluding markups);

8. Method of distribution of income depending on the specifics of the organization’s activities according to the following items:

· income from ordinary activities;

9. Method of determining revenue from performing work, providing services, selling products with a long manufacturing cycle (construction, scientific and design work, shipbuilding, etc.):

· as soon as the work, service, product is ready;

10. Method of accounting for special tools, special devices, special equipment and special clothing:

· as materials.

OJSC Buturlinovsky Distillery maintains its accounting policy in accordance with International Financial Reporting Standards. The accounting policy option is given below.

Accounting policy of Open Joint Stock Company "Buturlinovsky Distillery" according to IFRS for 2014

In accordance with International Financial Reporting Standards (IFRS), approve the following options for accounting and preparation of financial statements:

Table 1

Accounting Policy Statement	Approved option
Valuation of fixed assets	Valuation of fixed assets after their recognition in accounting is carried out at revalued cost.
Method of changing accrued depreciation when revaluing fixed assets	The depreciation of fixed assets accumulated as of the date of revaluation is recalculated in proportion to the change in the book value of the asset in gross valuation so that the book value of the asset after revaluation is equal to its revalued value.
Method of transferring the reserve from the revaluation of fixed assets to retained earnings	The transfer of the reserve from the revaluation of fixed assets to retained earnings is made during the operation of the asset.
Method of calculating depreciation of fixed assets	Depreciation of fixed assets is calculated using the write-off method in proportion to production volume (unit of production method).
Valuation of intangible assets after their recognition in accounting	Intangible assets, after they are recognized in accounting, are measured at their revalued amounts.
Method of changing accrued depreciation when revaluing intangible assets	The accumulated amortization of intangible assets at the date of revaluation is recalculated in proportion to the change in the gross carrying amount of the asset so that the carrying amount of the asset after revaluation is equal to its revalued value.
Method of transferring the reserve from the revaluation of intangible assets to retained earnings	The transfer of the reserve from the revaluation of intangible assets to retained earnings is made upon disposal of the asset.
Method of calculating amortization of intangible assets	Depreciation of intangible assets is calculated using the write-off method in proportion to production volume (unit of production method).
Accounting for investment property	Investment property is accounted for at fair value.
Inventory valuation	The valuation of inventory is carried out using the FIFO method.
Method for estimating the cost of inventory in retail trade	The valuation of inventory in retail trade is carried out at actual cost.
Components of cash and cash equivalents	Account as cash equivalents: · short-term investments (up to 3 months); · bank overdrafts.
Mineral resource assessment	Mineral resources are assessed at revalued values.
Present value of expected benefits under a pension plan	The present value of expected benefits under a pension plan is calculated and reported based on current salary levels.
Accounting for investments in subsidiaries, joint ventures and associates in preparing separate financial statements	Investments in subsidiaries, joint ventures and associates are stated at cost in the separate financial statements.
Disclosure format for defined benefit plans	Financial statements that include a statement of net benefit assets and a statement of changes in net benefit assets, the actuarial present value of the benefit payable, are presented in a separate actuary's report.
Method of recognizing revenue when providing work and services	Revenue from the sale of work and services relating to the reporting period is determined based on reports on work performed, and in their absence - as a percentage of the total volume of services as of the reporting date.
Method for assessing the degree of completion of a construction contract	The degree of completion of a construction contract is determined (unless a more suitable method is adopted for a given contract) through an expert assessment of the work performed.
Reflection of government grants related to assets in the statement of financial position	Government grants associated with the acquisition of assets are accounted for as deferred income (deferred income) and are subsequently recognized in profit over the life of the asset.
Treatment of gains and losses arising from cash flow hedges that affect the recognition of non-financial assets or liabilities	In cash flow hedges that result in the recognition of non-financial assets or liabilities, the entity includes the related gains and losses previously recognized in other comprehensive income in the carrying amount of the asset or liability.
Recognition and derecognition of purchases or sales of financial assets	Recognition and derecognition of purchases or sales of financial assets on standard terms is carried out on the date of the transaction.
Valuation of own shares by unlisted enterprises	The organization values ​​its shares based on the share prices of similar companies.
Estimation of expected volatility of share prices by unlisted enterprises	An entity estimates the expected volatility of its own shares using the expected volatility of similar listed entities.
Option pricing model	The entity uses a model for pricing options based on expected returns.
Classification of cash flows related to interest paid	Cash flows related to interest paid are classified as operating activities.
Classification of cash flows associated with dividends paid	Cash flows associated with dividends paid are classified as operating activities.
Presentation of dividends classified as expenses	Dividends classified as an expense are presented as a separate line item in the statement(s) of profit or loss and other comprehensive income.
Cash Flow Statement Form	The statement of cash flows for operating activities form is prepared using the direct method by which the major classes of cash payments and receipts are reported.
Presentation of expenses in financial statements	Expenses in financial statements are presented in a classification according to the functional purpose of expenses (cost of sales).
Statement of Profit or Loss and Comprehensive Income Form	An entity prepares a single statement of comprehensive income that includes a section on profit or loss.
Title of the statement of profit or loss and comprehensive income	Refer to the statement of income, loss and other comprehensive income as the “Statement of income, loss and other components of comprehensive income.”
Presentation of items of other comprehensive income	An entity presents items of other comprehensive income net of tax effects.
Foreign exchange differences on deferred foreign tax liabilities or assets in the statement of comprehensive income	Exchange differences on deferred foreign tax liabilities or assets are recognized in the statement of comprehensive income as exchange differences.
Functional currency	The functional currency for the organization is the Russian ruble.
Presentation currency	The organization prepares financial statements in the following currencies: · Russian ruble.
Translation of reporting into presentation currency	Income and expenses are translated into presentation currency using exchange rates at the dates of the relevant transactions.
Reflection in reporting of cash flows in foreign currency	Cash flows in foreign currencies are reported at the appropriate exchange rate between the functional and foreign currencies at the date of the cash flows.
Disclosure of the amount of profit from continuing operations and from discontinued operations attributable to the owners of the parent enterprise	The amounts of profit from continuing operations and from discontinued operations attributable to the owners of the parent are disclosed in the notes.
Presentation of assets in the Statement of Financial Position	Assets in the “Statement of Financial Position” are presented divided into short-term and long-term.
Collapsed view of income and expenses	The organization presents in its financial statements on a net basis: · positive and negative exchange rate differences; · profits and losses arising on financial instruments intended for trading; · profits and losses from the disposal of long-term (non-current) assets, including investments and operating assets, by subtracting the book value of the asset and the corresponding costs of its sale from the proceeds from the disposal; · costs of creating provisions recognized in accordance with IAS 37 “Provisions, Contingent Liabilities and Contingent Assets” and reimbursed under the terms of the contract with a third party, netted against the consideration received.
Presentation of cash flows on a net basis	Cash flows presented in the report on a net basis: · placement and withdrawal of deposits in other financial institutions; · cash advances and loans to customers and the repayment of these advances and loans.
Presentation of information on the basis of preparation of financial statements and specific accounting policies	An entity provides information about the basis of preparation of its financial statements and specific accounting policies as part of the notes to the financial statements.
First application of IFRS	When preparing its first IFRS financial statements, the organization uses the following assumptions in accordance with IFRS 1 First-time Adoption of International Financial Reporting Standards: · applies the derecognition requirements in IFRS 9 retrospectively from the date on which the entity makes the election, provided that the information necessary to apply IFRS 9 to the financial assets and financial liabilities that are derecognised as a result past transactions, was received at the time of initial accounting of these transactions (clause B3); Applies the requirements of IFRS 9 and IAS 20 retrospectively to government loans that were raised before the date of transition to IFRS, provided that the information required to do so was obtained at the time of initial recognition this loan is accounted for (clause B11); · does not apply IFRS 3 retrospectively to business combinations that occurred before the date of transition to IFRS (clause C1); · applies IFRS 2 retrospectively to transactions involving share-based payment in accordance with paragraphs D2 and D3 of IFRS 1; · applies the transition period conditions contained in IFRS 4 “Insurance Contracts” in accordance with paragraph D4 of IFRS 1; · evaluates fixed assets, intangible assets and investment property at the date of transition to IFRS at fair value and uses this fair value as the deemed cost at the date of transition (clause D5); · uses the value of fixed assets, intangible assets and investment property revalued in accordance with RAS on the date (or earlier) of the transition to IFRS as the conditional initial cost on the date of revaluation (clause D6); · applies the conditions for transition to the new accounting procedure established in IFRIC 4 “Determining the presence of a lease agreement in an agreement” (clause D9); accumulated currency translation differences for all foreign operations are assumed to be nil on the date of transition to IFRS, and the gain or loss on the subsequent disposal of any foreign operation does not include currency translation differences arising before the date of transition to IFRS, but includes subsequent differences (paragraph D13); · does not separate combined financial instruments into debt and equity components if, at the date of transition to IFRS, the debt component no longer exists (clause D18); · classifies all financial liabilities as financial liabilities measured at fair value through profit or loss (provided that the liability at the date of transition satisfies the criteria provided for in paragraph 4.2.2 of IFRS 9) (para. D19); · applies the requirements in paragraph B5.1.2A(b) of IFRS 9 prospectively to transactions entered into on or after the date of transition to IFRSs (paragraph D20); fails to comply with the requirements of IFRIC 1, Changes to Existing Obligations for Decommissioning, Restoration and Similar Obligations, relating to changes in obligations for decommissioning, restoration of natural resources in relation to changes in such obligations that occurred before the date of transition to IFRS (paragraph D21); · uses the transitional provisions set out in IFRIC 12 “Concession agreements for the provision of services” (clause D22); · applies the requirements of IAS 23 from an earlier date than the date of transition to IFRS (from 01/01/2013) (clause D23); · applies the transitional provisions set out in paragraph 22 of IFRIC 18 Transfers of Assets from Customers (paragraph D24); · applies the transition provisions set out in IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments (paragraph D25); · uses the transition provisions in IFRS 11 Joint Arrangements (with the exceptions specified in paragraph D31 of IFRS 1) (paragraph D31); · uses the transitional provisions provided for in paragraphs A1 to A4 of the Interpretations of IFRIC 20 “Costs of stripping operations during the operation stage of an open-pit mine” (clause D32); · classifies existing contracts at the date of transition to IFRS as accounted for at fair value through profit or loss if they meet the requirements of paragraph 5A of IAS 39 and the entity classifies all similar contracts (paragraph D33).

1.1.2 Study of the organization’s accounting policies for tax purposes

For tax accounting purposes, accounting policies are formed in accordance with the Tax Code of the Russian Federation.

The accounting policy for tax accounting purposes, depending on the applied taxation system, may consider the following main issues:

1. Method of recognizing income and expenses for the purposes of calculating income tax. Currently, the Tax Code provides for two methods:

· accrual method - income and expenses are recognized in accounting as they arise, that is, in the reporting (tax) period in which they occurred, regardless of the fact of their payment;

· cash method - income and expenses are recognized on the day of receipt or disposal of funds as payment for a transaction. This method is currently rarely used in Russia due to the possibility of using a simplified taxation system.

2. Method for determining the cost of inventories:

· at the cost of a unit of inventory (product);

· at average cost;

· at the cost of the first acquisitions (FIFO).

Federal Law No. 81-FZ of April 20, 2014 excluded the LIFO method from tax rules.

3. Method of calculating depreciation of fixed assets and intangible assets:

· linear (evenly throughout the entire useful life);

· nonlinear (the amount of depreciation changes monthly, gradually decreasing).

The non-linear method is not used in accounting, therefore, when using it, it is necessary to take into account the differences that arise in accounting and tax accounting in relation to depreciation.

4. The possibility of forming reserves, thereby regulating the calculation of income tax:

· reserve for doubtful debts;

· reserve for warranty repairs;

· reserve for repair of fixed assets;

· reserve for payment of vacations and remunerations;

· reserve for future expenses allocated for purposes ensuring social protection of disabled people.

5. Method of calculating value added tax:

· “on shipment” - as the shipment is made and payment documents are presented to the buyer or prepayment is received;

· “on payment” - as funds are received for work performed, services rendered. The “on payment” method is not applied from 01/01/06 in accordance with the legislation of the Russian Federation.

1.2 Familiarization with the procedure for maintaining tax accounting

Tax accounting is a system for collecting and summarizing information from primary documents, which is used by the taxpayer to determine the tax base. The tax accounting system is determined by the company independently and is fixed in the accounting policy.

The concept of “tax accounting” appeared in legislation in connection with the introduction of Chapter 25 of the Tax Code. Article 313 of the Tax Code of the Russian Federation states that tax accounting must be maintained in a commercial organization to calculate income tax.

The purpose of tax accounting is determined by the interests of information users. Users of information generated in the tax accounting system are divided into two main groups:

1) external;

2) internal.

The internal user of information is the company administration. According to tax accounting data, internal users can analyze non-productive expenses, which, according to the requirements of tax legislation, are not taken into account for tax purposes. By reducing these types of expenses, you can optimize your taxable profit.

External users of information are primarily tax authorities and tax consultants. Tax authorities must assess the correctness of the formation of the tax base, tax calculations, and monitor the receipt of taxes into the budget. Tax consultants give recommendations on minimizing tax payments and determine the direction of the organization's tax policy.

One of the main tasks of tax accounting is to determine the amount of payments to the budget and debt to the budget for income tax on a certain date.

The subject of tax accounting is the production and non-production activities of the company, as a result of which the taxpayer has obligations to calculate and pay tax.

The objects of tax accounting include business transactions, property and liabilities of the organization. The valuation of these objects determines the size of the tax base. For tax purposes, accounting objects must be reflected in documents continuously and in chronological order.

Confirmation of the information reflected in tax accounting is:

Source documents;

Tax registers;

Calculation of the tax base.

Based on data from primary documents, tax accounting registers, which are analytical documents, are filled out. Register forms can be developed by the taxpayer independently and maintained in paper or electronic form. Based on the information contained in the registers, the tax base is calculated. The contents of the registers constitute a tax secret, therefore, when storing them in the company, it is necessary to ensure protection from unauthorized access.

Tax accounting can be carried out on the basis of accounting or independently of it. In the first case, there is a convergence of tax and accounting; if the data completely coincides, the accounting registers can also be recognized as tax accounting registers. In the second case, parallel accounting is carried out and the volume of accounting work increases.

The tax accounting system must be documented in the accounting policy, which is approved by order of the head of the company. Amendments to accounting policies are made when accounting methods or operating conditions of the company change, as well as when amendments are made to tax legislation. Accounting policies for tax accounting purposes may consist of two parts. In the first organizational part, general rules for maintaining records are established, responsible persons are indicated, and the procedure and deadlines for processing documents are approved. The second methodological part reflects specific methods for calculating individual taxes; for each element of taxation, it is advisable to provide a link to a specific article of the Tax Code. Tax accounting register forms developed by the organization may be attached to the accounting policy.

The result of using tax accounting is the submission of specialized standard forms to the Federal Tax Service of Russia, in which the taxpayer reflects the main tax calculation indicators and calculates the amount of the tax liability. To bring tax and accounting accounting closer together, you can allocate additional subaccounts in the accounting registers or add information necessary for calculating the tax base to each entry. Accounting registers that have all the necessary information for using data to calculate profits according to the rules of Chapter 25 of the Tax Code of the Russian Federation will be recognized as tax accounting registers (according to Article 313 of the Tax Code of the Russian Federation). In particular, most companies use accounting data to generate revenue and non-operating income for tax purposes. At the same time, there are certain types of transactions for which the use of accounting data for tax accounting purposes is not possible. Such transactions can only be determined in a tax accounting system using tax registers.

Responsibilities for maintaining tax records at OJSC Buturlinovsky Distillery are assigned to the chief accountant N.N. Syanova.

In my report, in accordance with the individual assignment issued, I will consider the tax accounting of the following taxes: VAT, excise duty, transport tax and land tax.

The tax accounting system for VAT and excise duty consists of three levels:

· primary accounting documents (invoice);

· analytical tax accounting registers (purchase book and sales book);

· tax return (calculation of the tax base and the amount of VAT and excise duty payable for a specific tax period).

In addition, there are strict vertical unidirectional connections between the levels of the tax accounting system for VAT and excise duty. Their essence lies in the fact that tax accounting data from primary documents ends up in analytical tax accounting registers, where they are summarized, and then the final information is entered into the tax return.

The tax accounting system for transport and land tax consists of one level:

· tax return.

Tax returns are not attached to the report, because Buturlinovsky Distillery OJSC is not a taxpayer of transport and land taxes, because does not own vehicles and land, but is their tenant.

2. Analysis of the taxation system of an economic entity

2.1 Calculation of tax burden

Tax burden is a value that shows the level of tax burden of the taxpayer. As a rule, the tax burden is expressed as a relative value, the numerator of which is the amount of accrued taxes for the tax period, and the denominator is any economic base (income (revenue), profit, net assets, etc.).

Methods for quantitative assessment of the tax burden of business entities:

H the ratio of taxes to sales revenue;

H the ratio of taxes to estimated or net profit;

H ratio of taxes to balance sheet profit;

H the ratio of taxes to added or newly created value;

One of the indicators of the effective operation of an organization is the size of the tax burden, which is calculated using the following formula:

NN = tax payments / income * 100

Due to the lack of data for calculation, I will not calculate the tax burden, because... in accordance with Article 102 “Tax Secrecy” of the Tax Code of the Russian Federation, OJSC Buturlinovsky Distillery did not provide the relevant information on taxes.

2.2 Characteristics of taxes paid by Buturlinovsky Distillery OJSC:

2.2.1 Characteristics of federal taxes

In Russia, there are the following federal taxes, in accordance with Section 2, R.8, Tax Code of the Russian Federation:

H Value added tax (Chapter 21);

H Excise taxes (chap. 22);

CH Personal income tax (Chapter 23);

CH Corporate income tax (Chapter 25);

CH Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources (Chapter 25.1);

Ch Water tax (Chapter 25.2);

Ch State duty (Chapter 25.3);

Ch Mineral extraction tax (Chapter 26);

According to the individual assignment, I will characterize two taxes, VAT and excise tax.

VAT on the territory of the Russian Federation is regulated by Part 2, Chapter. 21 Tax Code of the Russian Federation.

1. The object of taxation (Article 146 of the Tax Code of the Russian Federation) is the added value of a product, which is created at the stage of sale of the product.

2.Taxpayers (Article 143 of the Tax Code of the Russian Federation) VAT - organizations and individual entrepreneurs selling goods both on the territory of the Russian Federation and across the customs border.

3. The tax base (153 Tax Code of the Russian Federation) for the sale of goods (work, services) is determined by the taxpayer in accordance with this chapter, depending on the specifics of the sale of goods (work, services) produced by him or purchased externally.

NB = Object n/a - tax deductions

4. Tax period (Article 163 of the Tax Code of the Russian Federation) - 3 months or quarter.

5. Tax rate (Article 164 of the Tax Code of the Russian Federation):

5.1. Taxation is carried out at a tax rate of 0 percent when selling goods across the customs border.

5.2. Taxation is carried out at a tax rate of 10 percent on the sale of:

1) the following food products:

H livestock and poultry in live weight;

H meat and meat products;

H milk and dairy products;

H eggs and egg products;

H vegetable oil;

H margarine, special purpose fats;

H sugar, including raw sugar;

- grain, mixed feed, feed mixtures, grain waste;

H oil seeds and products of their processing;

Bread and bakery products;

H pasta;

H live fish;

H baby and diabetic food products;

H vegetables;

2)the following products for children:

H knitwear for newborns and children of nursery, preschool, junior and senior school age groups;

H garments;

H children's beds;

H children's mattresses;

H strollers;

H school notebooks;

H toys;

H plasticine;

H pencil cases;

H counting sticks;

H school account;

H school diaries;

H notebooks for drawing;

H sketchbooks;

H sketchbooks;

H folders for notebooks;

H covers for textbooks, diaries, notebooks;

H cash registers of numbers and letters;

H diapers;

3) periodicals:

H newspaper;

H magazine;

Ch almanac;

H newsletter;

4) the following medical goods of domestic and foreign production:

H medicines;

H medicinal substances;

5) breeding cattle:

H breeding pigs,

H breeding sheep,

H breeding goats,

- breeding horses;

5.3. Taxation is carried out at a tax rate of 18 percent in all other cases.

The VAT amount is calculated using the following formula:

Tax amount = NB * rate

6. Tax deductions (Article 171 of the Tax Code of the Russian Federation)

Tax amounts presented to the taxpayer upon acquisition of goods (work, services), as well as property rights on the territory of the Russian Federation, or paid by the taxpayer when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, in customs procedures for release for domestic consumption are subject to deductions. , temporary import and processing outside the customs territory or when importing goods transported across the border of the Russian Federation without customs clearance, in relation to:

...

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In accordance with the requirements of regulatory legal acts of the Russian Federation, Petrobalt LLC uses the simplified tax system as the main tax regime.

Taxpayers applying the simplified taxation system are not exempt from performing the duties of tax agents - they are required to pay to the budget tax on personal income (for example, on the income of employees - 13%), as mentioned above, value added tax (for example, with rent when leasing federal or municipal property), etc.

The object of taxation as a single tax is recognized in accordance with Article 346.14 of the Tax Code of the Russian Federation: a) income; b) income reduced by the amount of expenses.

The choice of the object of taxation is carried out by the taxpayer himself, with the exception of participants in a simple partnership agreement or trust management of property, for whom, since January 1, 2006, the only possible object of taxation has been established - income reduced by the amount of expenses. At the same time, having chosen one or another object of taxation, the taxpayer will not be able to change it within three years from the beginning of the application of the simplified taxation system.

In accordance with Article 346.19 of the Tax Code of the Russian Federation, the tax period for a single tax is the calendar year, and the reporting periods are the first quarter, six months and nine months of the calendar year.

Article 346.20 of the Tax Code of the Russian Federation establishes the following tax rates for a single tax: 6% if the object of taxation is income, 15% if the object of taxation is income reduced by the amount of expenses.

The tax is calculated as a percentage of the tax base corresponding to the tax rate. In this case, the amount of tax at the end of the tax period is determined by the taxpayer independently. The payment deadlines and deadlines for submitting the tax return for the single tax are different for organizations and individual entrepreneurs.

Thus, organizations must submit tax returns based on the results of the tax period (calendar year) no later than March 31 of the year following the current one.

Financial accounting in Petrobalt LLC is maintained by the accounting department, which is headed by the financial director - chief accountant. As can be seen from the title of the position of the head of this department, the accounting department not only registers business transactions in the accounting and tax registers, but also plans and optimizes the financial flows of the company.

Accounting, in accordance with its Regulations, is an independent structural unit and reports to the director.

The accounting department is headed by the chief accountant. The chief accountant is appointed and dismissed by the director.

Main tasks and functions

Timely preparation and submission of financial statements.

Correct and timely accounting of funds.

Reliable and timely accounting of product output, product sales, calculation of product costs.

Timely and correct settlements with workers and engineers.

Timely accounting of financial activities.

Timely accounting of all financial and credit transactions, timely reconciliation of settlements with other organizations.

Strict adherence to cash and settlement discipline.

Timely and correct identification of inventory results.

Proper storage of accounting documents in accordance with the established procedure.

In accordance with the accounting policy of the enterprise, accounting and tax accounting is carried out by the enterprise accountant.

Used to confirm accounting and tax accounting data:

primary accounting documents (including accounting statements and calculations) drawn up in accordance with the legislation of the Russian Federation and the list of forms of primary accounting documents used at the enterprise; analytical tax accounting registers in accordance with the attached list; if the procedure for grouping and recording objects and business transactions for tax purposes corresponds to the procedure for grouping and recording in accounting; then the accounting registers should be considered tax accounting registers; turnover statements; order journals, grouping statements; analytical accounting cards and other registers for balance sheet accounts;

The accrual method is used for income and expenses for the purpose of calculating income tax in accordance with Art. 271 to 272 of the Tax Code of the Russian Federation (accrual method).

Expenses for the current month are divided into direct and indirect. Indirect costs are distributed in proportion to the income: received from each type of activity; in the total income of the enterprise. The company does not create reserves for doubtful debts in accordance with No. 266 Tax Code of the Russian Federation.

In accordance with clause 7 dated. 272 of the Tax Code of the Russian Federation, the date of incurring non-operating other expenses is recognized as the last day of the reporting (tax) period for expenses on payment to third parties for the performance of work; for rent and other similar expenses.

Intangible assets are accepted for accounting at their historical cost. The initial cost of intangible assets acquired for a fee is determined as the amount of actual acquisition costs, excluding value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

The useful life of intangible assets is determined based on: the validity period of a patent, certificate and other restrictions on the terms of use of intellectual property objects in accordance with the legislation of the Russian Federation; the expected “life of use of this object, during which the organization can receive economic benefits (income).

For certain groups of intangible assets, the useful life is determined based on the quantity of products or other natural indicator of the volume of work expected to be received as a result of the use of this object.

For intangible assets for which it is impossible to determine the useful life, depreciation rates in accounting are established for ten years (but not more than the life of the organization).

When selling (selling) goods, their cost is written off:

at the cost of each unit;

at the average cost of inventories;

Chapter 2 Conclusion

The tables show that in the reporting period there were positive changes in the structure of profit: the share of profit from the sale of goods, works, services, financial and economic activities and financial transactions increased. The share of profits remaining at the disposal of the enterprise has also increased compared to the previous period. At the same time, during the reporting period, less was left in turnover than last year.

Profit compared to the previous period increased by 30.5%, which influenced the increase in profit remaining at the disposal of the enterprise; sales profit is growing faster than sales revenue, which indicates a relative decrease in production costs; net profit grows faster than sales profit, profit from financial and economic activities and profit of the reporting year, since the company uses a preferential tax mechanism.

Tax burden is a value that shows the level of tax burden of the taxpayer. As a rule, the tax burden is expressed as a relative value, the numerator of which is the amount of accrued taxes for the tax period, and the denominator is any economic base (income (revenue), profit, net assets, etc.).

Methods for quantitative assessment of the tax burden of business entities:

H the ratio of taxes to sales revenue;

H the ratio of taxes to estimated or net profit;

H ratio of taxes to balance sheet profit;

H the ratio of taxes to added or newly created value;

One of the indicators of the effective operation of an organization is the size of the tax burden, which is calculated using the following formula:

NN = tax payments / income * 100

Due to the lack of data for calculation, I will not calculate the tax burden, because... in accordance with Article 102 “Tax Secrecy” of the Tax Code of the Russian Federation, OJSC Buturlinovsky Distillery did not provide the relevant information on taxes.

Characteristics of taxes paid by JSC Buturlinovsky Distillery:

Characteristics of federal taxes

In Russia, there are the following federal taxes, in accordance with Section 2, R.8, Tax Code of the Russian Federation:

H Value added tax (Chapter 21);

H Excise taxes (chap. 22);

CH Personal income tax (Chapter 23);

CH Corporate income tax (Chapter 25);

CH Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources (Chapter 25.1);

Ch Water tax (Chapter 25.2);

Ch State duty (Chapter 25.3);

Ch Mineral extraction tax (Chapter 26);

According to the individual assignment, I will characterize two taxes, VAT and excise tax.

VAT on the territory of the Russian Federation is regulated by Part 2, Chapter. 21 Tax Code of the Russian Federation.

• 1. The object of taxation (Article 146 of the Tax Code of the Russian Federation) is the added value of a product, which is created at the stage of sale of the product.
• 2. Taxpayers (Article 143 of the Tax Code of the Russian Federation) VAT - organizations and individual entrepreneurs selling goods both on the territory of the Russian Federation and across the customs border.
• 3. The tax base (153 Tax Code of the Russian Federation) for the sale of goods (work, services) is determined by the taxpayer in accordance with this chapter, depending on the specifics of the sale of goods (work, services) produced by him or purchased externally.

NB = Object n/a - tax deductions

• 4. Tax period (Article 163 of the Tax Code of the Russian Federation) - 3 months or quarter.
• 5. Tax rate (Article 164 of the Tax Code of the Russian Federation):
• 5.1. Taxation is carried out at a tax rate of 0 percent when selling goods across the customs border.
• 5.2. Taxation is carried out at a tax rate of 10 percent on the sale of:
• 1) the following food products:

H livestock and poultry in live weight;

H meat and meat products;

H milk and dairy products;

H eggs and egg products;

H vegetable oil;

H margarine, special purpose fats;

H sugar, including raw sugar;

- grain, mixed feed, feed mixtures, grain waste;

H oil seeds and products of their processing;

Bread and bakery products;

H pasta;

H live fish;

H baby and diabetic food products;

H vegetables;

2)the following products for children:

H knitwear for newborns and children of nursery, preschool, junior and senior school age groups;

H garments;

H children's beds;

H children's mattresses;

H strollers;

H school notebooks;

H toys;

H plasticine;

H pencil cases;

H counting sticks;

H school account;

H school diaries;

H notebooks for drawing;

H sketchbooks;

H sketchbooks;

H folders for notebooks;

H covers for textbooks, diaries, notebooks;

H cash registers of numbers and letters;

H diapers;

3) periodicals:

H newspaper;

H magazine;

Ch almanac;

H newsletter;

4) the following medical goods of domestic and foreign production:

H medicines;

H medicinal substances;

5) breeding cattle:

H breeding pigs,

H breeding sheep,

H breeding goats,

- breeding horses;

5.3. Taxation is carried out at a tax rate of 18 percent in all other cases.

Tax amount = NB * rate

6. Tax deductions (Article 171 of the Tax Code of the Russian Federation)

Tax amounts presented to the taxpayer upon acquisition of goods (work, services), as well as property rights on the territory of the Russian Federation, or paid by the taxpayer when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, in customs procedures for release for domestic consumption are subject to deductions. , temporary import and processing outside the customs territory or when importing goods transported across the border of the Russian Federation without customs clearance, in relation to:

• 1) goods (work, services), as well as property rights acquired for carrying out transactions recognized as objects of taxation in accordance with this chapter, with the exception of goods provided for in paragraph 2 of Article 170 of this Code;
• 2) goods (works, services) purchased for resale.
• 7. Procedure and deadlines for paying taxes to the budget (Article 174 of the Tax Code of the Russian Federation)

Payment of tax to Buturlinovsky Distillery OJSC on transactions recognized as an object of taxation on the territory of the Russian Federation is made at the end of each tax period based on the actual sales of goods for the expired tax period in equal shares no later than the 20th day of each of the three months following the expired tax month period, unless otherwise provided by this chapter.

8. This organization submits a tax return no later than the 25th day of the month following the expired tax period in electronic form.

Excise tax on the territory of the Russian Federation is regulated by Part 2, Chapter. 22 Tax Code of the Russian Federation

• 1. Object n/a (Article 182 of the Tax Code of the Russian Federation) - the cost of sold excisable products.
• 2. Excise tax payers (Article 179 of the Tax Code of the Russian Federation) - organizations and individual entrepreneurs selling excisable products.
• 3. Tax base (Article 147 of the Tax Code of the Russian Federation)

The tax base for the sale of excisable goods produced by a taxpayer, depending on the tax rates established for these goods, is determined:

• 1) as the volume of excisable goods sold in kind - for excisable goods for which fixed tax rates are established;
• 2) as the cost of sold excisable goods, calculated on the basis of prices determined taking into account the provisions of Article 105.3 of this Code, excluding excise duty and value added tax - for excisable goods for which ad valorem tax rates are established;
• 3) as the cost of transferred excisable goods, calculated based on the average sales prices in force in the previous tax period, and in their absence, based on market prices excluding excise duty and value added tax - for excisable goods for which ad valorem tax rates are established.

NB = Object n/a - tax deductions

Excise goods (Article 181 of the Tax Code of the Russian Federation):

H ethyl alcohol

H alcoholic;

H tobacco products;

- passenger cars;

- motorcycles with engine power over 112.5 kW (150 hp);

H motor gasoline;

H diesel fuel;

The following are not excisable goods (Article 181 of the Tax Code of the Russian Federation):

H medicines;

- preparations for veterinary use;

H perfume and cosmetic products;

H subject to further processing;

• 4. Tax period (Article 192 of the Tax Code of the Russian Federation) - month.
• 5. Tax rate (Article 193 of the Tax Code of the Russian Federation):

H specific (rub.);

H ad valorem (%);

The VAT amount is calculated using the following formula:

Tax amount = NB * rate

6. Tax deductions (Article 200 of the Tax Code of the Russian Federation)

Subject to deductions are amounts of excise tax presented by sellers and paid by the taxpayer when purchasing excisable goods or paid by the taxpayer when importing excisable goods into the territory of the Russian Federation and other territories and objects under its jurisdiction that have acquired the status of goods of the Customs Union, subsequently used as raw materials for production excisable goods, unless otherwise established by this paragraph.

In case of irretrievable loss of excisable goods during their production, storage, movement and subsequent technological processing, excise tax amounts are also subject to deduction.

7. Procedure and deadlines for tax payment (Article 204 of the Tax Code of the Russian Federation)

Payment of excise tax on the sale by Buturlinovsky Distillery OJSC of excisable goods produced by it is made based on the actual sale of the month following the expired tax period, unless otherwise provided by this article.

8. This organization submits a tax return no later than the 25th day of the month following the expired tax period