In one small company with a turnover of 10 million rubles per month, the following situation occurred: he quit his job Chief Accountant, who worked for only two months, the first of which was reporting for VAT and income tax. Two weeks after his departure, the receiver received a request from the inspectorate to provide documents and explanations on the submitted documents.

The essence of the auditors' claims was that the indicators of the income tax return and the VAT report, which did not raise any complaints individually, in combination made both forms of reporting unreliable. Here are the specific indicator values ​​that were asked about (see Table 1)

Table 1

From the data presented, we see that the company declared two different amounts of revenue for one tax period, which in principle cannot be. I will also add that in form 2 financial statements the third sales volume was shown, but at that moment the auditors’ claims did not concern this document.

The inspectors asked to explain such a misunderstanding, or to provide all documents confirming sales volumes for the specified period. That is, all acts and invoices for reporting dates. Such a request is absolutely legal, since the auditors realized that there was an error in some form and it needed to be explained. And also pay additional tax and a fine for distortion of reporting.

Then the story did not develop very well, new accountant I made a mistake and gave away all the documents confirming my income. Thus, the auditors received a third option for revenue for the considered reporting period. Of course, they came with an inspection and the company paid additional fees, fines and penalties. But such a situation would not have arisen if a new accounting specialist, taking over the cases, had found distortions and submitted updated reports. So, let’s move on to the essence of this material, namely, the basic rules for “reading” the final documentation.

The norms of the Tax Code are becoming more and more unambiguous, and expenses are becoming clearer; you just need to justify them. The method of preliminary determination of the tax result outlined in the article allows any manager not to wait with horror on the 20th and 28th days of the month after the end of the period, thinking how many fees will have to be paid to the budget.

Run check

In the story told, the tax authorities themselves wrote in their request what they check when checking declarations. This means that after preparing the reports, the accountant must carefully double-check the volumes of revenue indicated in the declarations for previous periods. What should the new accounting specialist do? He needed to start from the true amount of income, adjusting the updated reporting to it. However, just counting is not enough - you need to understand how the calculation of the tax burden works, which the foolish accountant could not determine. After all, distortions in volumes are not just a spelling error, it is a miscalculation by an illiterate accountant, which the auditors saw.

Let's look at a simple example and analyze why the tax burden depends. So the task.

Example

Romashka LLC's revenue at the end of the billing period amounted to 2,000,000 rubles.

a) VAT in the amount of 2,000,000 * 18% = 360,000 rubles;

b) salary + taxes from payroll = 1,000,000 rubles;

c) the cost of goods, works and services received from counterparties who pay VAT = 500,000 rubles + VAT (18%) in the amount of 90,000 rubles;

d) The cost of goods, work and services received from counterparties who do not pay VAT = 200,000 rubles.

How much VAT and income tax will Romashka LLC pay?

VAT is calculated as: 360,000 – 90,000 =270,000 rubles.

Income tax: 2,000,000 – 1,000,000 – 500,000 – 200,000 = 60,000 rubles.

Total the company will pay: 270,000 + 90,000 = 360,000 rubles in taxes.

This example is quite simple, but its essence is that a manager can, by asking three simple questions to his chief accountant, independently calculate the tax burden, and then check with an accounting specialist who will bring VAT and income tax returns to sign.

Is not a subject to a tax

Question number one: how many expenses that are not subject to VAT did the company incur in the past tax period?

In our example, these are points B and D. If the company has not received advance payments and does not itself accept VAT as a deduction from advances, then value added tax is calculated as follows:

(A+B+PROFIT)*18%

We count: 1,000,000 + 200,000 + 300,000) * 18 percent = 270,000 rubles.

Let’s compare it with the answer calculated in the solution: 360,000 – 90,000 = 270,000.

Including VAT

Question number two: how many expenses subject to VAT did the company incur?

In our case, this is point C. By subtracting B, C and D from the revenue, the manager will receive a financial result, multiplying this by 20 percent, he will receive the amount of income tax due for payment to the treasury.

Reduce payments

Question number three: can anything be done to reduce tax payments? In answering this, I will first draw attention to main conclusion from the example. VAT and income tax are interrelated fees, but the relationship is direct: the VAT payable increases and the income tax also increases.

To confirm the thesis, imagine that in point B the cost of services is zero. Then the VAT amount will be 360,000 – 0 = 360,000 rubles.

And the income tax base will increase by 1,000,000 rubles and will be equal to 1,300,000 rubles, and the fee itself will be 1,300,000 * 20 percent = 260,000 rubles.

I repeat, I do not consider special cases with VAT, which is paid on advances received and deducted from those listed.

Tax arts

There are craftsmen who will offer to add fictitious services, for example, for 1,000,000 rubles received from a VAT payer organization. Then the amount of value added tax to be deducted will increase by 180,000 rubles (1,000,000 * 18%) and the amount due will be 360,000 - 90,000 (from point B) - 180,000 = 90,000 rubles.

In this case, no income tax will be paid at all, since the financial result will become negative – 300,000 – 1,000,000 = -700,000 rubles.

Whether there is a legal ways tax optimization? These are not methods, but rather simply considerations dictated by common sense. The main recommendation for companies trying to whitewash themselves is that they need to work with VAT evaders when it is truly economically profitable.

That is, in this case there is a direct relationship: the profit tax has decreased, and the VAT payable has also decreased.

Now let's look at the above figures through the eyes of an auditor, who will probably have questions and will need explanations about the legality of deductions and the fact of the loss itself. After all, no income tax is paid. And the business itself seems to lack a business goal - making a profit. Therefore, it is better to reject this optimization option.

A slightly less risky way to optimize VAT seems to be the option in which points B and D from our example are replaced by the services of VAT payers in the amount of 1,200,000 rubles, then a fee in the amount of 1,200,000 * 18 percent = 216,000 rubles is accepted for deduction.

In this case, the income tax remains equal to 300,000 * 20 percent = 60,000 rubles, and the VAT payable will be 360,000 - 216,000 - 90,000 = 54,000 rubles.

True, the indicated amount of 1,200,000 + 216,000 = 1,416,000 rubles will have to be “cashed out” in order to pay for points B and D. But even in this case, you need to prepare for tax claims regarding a fictitious payroll.

For a director who decides on such optimization, I will suggest another simple option for calculating VAT. That's profit multiplied by 18 percent. That is, 300,000 * 18 percent = 54,000 rubles. This optimization option is more or less safe for organizations whose share of wages in the cost of production is minimal.

Any manager is vaguely aware of these ways to reduce the tax burden, but now he can calculate the options himself. But in any case, each of the above examples carries a risk. And I am writing about them not so that you can apply them in practice, but to better understand the principles of the relationship of fees.

Do as I do

Are there legal ways to optimize taxation? These are not methods, but rather simply considerations dictated by common sense. The main recommendation for companies trying to whitewash themselves is that they need to work with VAT evaders when it is truly economically profitable. If in paragraph D of our example we replace the services of a VAT defaulter, then we will get 200,000 * 18 percent = 36,000 rubles of VAT deductible.

That is, there is a saving of 36,000 rubles in value added tax. But you will also spend 36,000 more on VAT payer services, namely 236,000 thousand rubles. This means there is no benefit, and the income tax will not change either. And savings will be achieved only when the services of a VAT non-payer become cheaper than the services of a VAT payer (minus 18%). In this case, the benefit will be the difference multiplied by 0.8.

Theory and practice

The norms of the Tax Code are becoming more and more unambiguous, and expenses are becoming clearer, you just need to justify them . The method of preliminary determination of the tax result outlined in the article allows any manager not to wait with horror on the 20th and 28th days of the month after the end of the period, thinking how many fees will have to be paid to the budget. Now you can predict for yourself tax budget for VAT and income tax. And be careful with optimization!

Discrepancies between profit and VAT, accounting and profit reporting

On desk checks Tax authorities use special control ratios. They are only available on the old website of the Federal Tax Service via the link in the section “ Tax reporting" What do tax authorities most often compare and why do they ask for clarification?

Declaration and financial statements

What is verified in income: Inspectors compare revenue in the results report with the same values ​​in the profit declaration (line 010 of sheet 02). And other income - with non-operating income (line 020 of sheet 02).

How to explain the discrepancies. The discrepancies are obvious if part of the business is transferred to imputation. There will be no income in the declaration, but there is revenue in the accounting. Differences with the traffic report also do not indicate violations. For example, if a company has received an advance payment, then the company will reflect the receipt of money, but not in the profit report.

What is verified in expenses: in the declaration - lines 010-020 of Appendix 2 to sheet 02, and in the report on financial results— cost of sales (line 2120). For inspectors, it is suspicious if there are fewer expenses in accounting than in the declaration.

How to explain the discrepancies. The main reason for the differences is different rules for recognizing expenses. For example, in accounting a company uses a linear method of depreciation, but in tax accounting it uses a non-linear method. Or applies bonus depreciation. In addition, the same costs may apply to different types expenses. For example, in accounting, the company included delivery costs in the cost of fixed assets, and in tax accounting wrote off them as other expenses.

Income tax and VAT declaration

What is verified in income: the sum of lines 010-040 of section 3 of the VAT return for four quarters must coincide with the income (lines 010-020 of sheet 02) in the annual income tax return.

How to explain the discrepancies. Coincidence is the exception rather than the rule. It is not difficult to explain the discrepancies between profit and VAT. For some transactions, income must be recognized under income tax, but they are not subject to VAT. For example, surpluses identified during inventory, restored reserves, etc. Or, conversely, income is not included in the profit base, but the company pays VAT. For example, when transferring goods for one’s own needs (subclause 2, clause 1, article 146 of the Tax Code of the Russian Federation). In addition, income may be recorded in different periods due to a discrepancy between the date of shipment and the moment of transfer. For example, if the goods were shipped in December, and ownership transferred in January. The company takes into account income this year, and VAT - for the fourth quarter of last year (clause 1 of article 167 of the Tax Code of the Russian Federation).

How to correctly respond to the tax office’s request to provide explanations about identified inconsistencies in the sale of services in profit and VAT declarations. The situation is as follows: in the 4th quarter, adjustments were made to sales and adjustment invoices were issued for previous months. In the income statement for the year, in line 010 Income, the amount was reflected taking into account this adjustment. In the VAT return, the tax base is indicated from the initial sale.

Prepare written explanations of discrepancies between income tax returns and VAT returns. In your explanation, indicate that the difference between the indicators is due to various legal regulation procedure for adjusting the tax base for income tax and VAT. For example: “Due to a decrease in the price of services, revenue has been reduced. The adjusted amount of revenue is reflected on line 010 of the income tax return. The VAT tax base has been adjusted by issuing an adjustment invoice.”
A sample explanation of the discrepancies is provided in the article in the full answer.

Rationale

What explanations will reassure tax authorities if they find discrepancies in VAT and profit returns?

Income in profit reporting diverges from revenue in the VAT return

In practice, tax authorities are not limited to comparing indicators within one declaration. They also compare the data provided by the company in its VAT and income tax reports. The goal is the same - to identify the underestimation of one or another tax.

Thus, controllers check sales turnover. They usually take the following data:

• for VAT - from column 3 on line 010 of section 3 of the declarations (in order for the data to be comparable with income tax reporting, the inspectors summarize these indicators for all periods from the beginning of the year);
• for income tax - proceeds from sales from line 010 of Appendix 1 to Sheet 02 plus non-operating income (line 100 of the same Appendix).

However, even here equality should not always be observed. First of all, there are transactions that are subject to VAT, but no income arises from them for income tax purposes. A typical example is that your company donated goods to another organization for free. You must charge VAT on the cost of such products. This follows from paragraph 2 of Article 154 of the Tax Code of the Russian Federation. But in this case you will not take into account income when calculating income tax. The same applies to the transfer of goods (work, services) for one’s own needs within the company.

The opposite situation is also possible. You have reported any income in tax accounting. At the same time, VAT was not legally calculated on it. This happens, for example, if an organization receives interest from a partner under a loan agreement. Or if you have identified excess inventory during inventory.

As you can see, the differences between the amount of revenue for VAT purposes and the income reflected in the company’s tax records are, in most cases, objective in nature. You can see an example of how to explain this to tax authorities below.

E.V. Strokova, economist

“Profitable” income ≠ “VAT” income

We explain to tax authorities the reasons for the discrepancy between income amounts in income tax and VAT returns

Some organizations, after submitting their reports, receive a message from the tax authorities (notifications e Appendix No. 1 to the Order of the Federal Tax Service of Russia dated May 31, 2007 No. MM-3-06/338@) with a requirement to provide an explanation I subp. 4 p. 1 art. 31, paragraph 1, art. 82, paragraph 3 of Art. 88 Tax Code of the Russian Federation about the reasons for the discrepancy between the amounts of the indicators “sales income” and “non-operating income” in the income tax return b approved By Order of the Federal Tax Service of Russia dated December 15, 2010 No. ММВ-7-3/730@ with the tax base summarized by quarter in income tax returns WITH approved By Order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n. Should these indicators coincide and how to prepare a response to the tax authorities?

Correspondence between “profitable” and “VAT” indicators

Theoretically, at some point someone might have the following equality:

But this is rather an exception. In most cases, these indicators will not be equal.

Firstly, there will always be transactions that lead to the emergence of income included in the income tax base, but do not form an object of taxation for VAT clause 1 art. 146 Tax Code of the Russian Federation. For example:

• receipt of property during the liquidation of decommissioned equipment WITH clause 13 art. 250 Tax Code of the Russian Federation;
• identification of surpluses during inventory And clause 20 art. 250 Tax Code of the Russian Federation;
• receiving income in the form of positive sum and exchange rate differences ts pp. 2, 11 tbsp. 250 Tax Code of the Russian Federation;
• restoring reserve V clause 7 art. 250 Tax Code of the Russian Federation;
• write-off accounts payable upon expiration of the statute of limitations And clause 18 art. 250 Tax Code of the Russian Federation;
• sale of works, services, the place of sale of which is not recognized as the territory of R F Article 147, sub. 1 clause 1 art. 248, paragraph 1, art. 249 Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated January 29, 2010 No. 03-07-08/21. By the way, this implementation can be seen in the VAT return in section 7 on line 010, column 2 with codes 1010811 and (or) 101081 2clause 44.3 of the Procedure for filling out the value added tax declaration, approved. By Order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n (hereinafter referred to as the Procedure); Appendix No. 1 to the Order;
• receiving interest on loans issued or even interest accrued on the balance of money in a bank account e clause 6 art. 250 Tax Code of the Russian Federation. After all, the latter are accrued monthly to almost all organizations if there is a certain amount of money in the account. This amount is included in the income tax return, but not in the VAT return. T clause 6 art. 250 Tax Code of the Russian Federation.

Secondly, it may be the other way around - some transactions are subject to VAT, but do not create “profitable” income. Eg, gratuitous transfer goods (works, services )subp. 1 clause 1 art. 146, paragraph 2 of Art. 154 Tax Code of the Russian Federation or transfer of goods (performance of work, provision of services) for one’s own needs d subp. 2 p. 1 art. 146, paragraph 1, art. 159 Tax Code of the Russian Federation. In these cases, it is not necessary to reflect income for profit tax purposes, because the transfer of ownership of goods (works, services), including free of charge, is recognized as a sale only when it is expressly provided for in the Tax Code e clause 1 art. 39, art. 41 Tax Code of the Russian Federation. Therefore, such transactions are not reflected in the income tax return, but are shown on line 010 (or 030) of column 3 of section 3 of the income tax return WITH clause 38.1 of the Procedure.

And if you goods exporter, then the declaration indicators cannot coincide at all. After all, export revenue is reflected in the “profit” and “VAT” declarations in different periods:

• for income tax - in the period of sale of goods (works, services )clause 1 art. 249, paragraph 3 of Art. 271 Tax Code of the Russian Federation;
• for VAT - during the period e clause 9 art. 165, paragraph 9 of Art. 167 Tax Code of the Russian Federation:
• <или>collection of documents confirming the validity of the application zero rate VAT;
• <или>when 180 days have passed from the date of shipment.

We explain to tax authorities the reasons for the discrepancies

Some organizations, after submitting their reports, receive a message from tax authorities (notification Appendix No. 1 to Order of the Federal Tax Service of Russia dated May 31, 2007 N MM-3-06/338@) with a requirement to provide explanations (Subclause 4, clause 1, Article 31, clause 1, Art. 82, paragraph 3 of Article 88 of the Tax Code of the Russian Federation) on the reasons for the discrepancy between the amounts of the indicators “Income from sales” and “Non-operating income” in the income tax return (Approved by Order of the Federal Tax Service of Russia dated December 15, 2010 N ММВ-7-3/730 @) with the tax base summed up by quarter in (Approved by Order of the Ministry of Finance of Russia dated October 15, 2009 N 104n). Should these indicators coincide and how to prepare a response to the tax authorities?

Correspondence between “profitable” and “VAT” indicators

Theoretically, at some point someone might have the following equality:

But this is rather an exception. In most cases, these indicators will not be equal.
Firstly, there will always be transactions that lead to the emergence of income included in the income tax base, but do not form an object of taxation for VAT (Clause 1 of Article 146 of the Tax Code of the Russian Federation). For example:
- receipt of property during the liquidation of fixed assets being decommissioned (Clause 13 of Article 250 of the Tax Code of the Russian Federation);
- identification of surpluses during inventory (Clause 20, Article 250 of the Tax Code of the Russian Federation);
- receipt of income in the form of positive sum and exchange rate differences (Clause 2, 11, Article 250 of the Tax Code of the Russian Federation);
- restoration of reserves (Clause 7 of Article 250 of the Tax Code of the Russian Federation);
- write-off of accounts payable upon expiration limitation period(Clause 18 of Article 250 of the Tax Code of the Russian Federation);
- sale of works, services, the place of sale of which is not recognized as the territory of the Russian Federation (Articles 147, 148, paragraph 1, paragraph 1, Article 248, paragraph 1, Article 249 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated January 29, 2010 N 03-07- 08/21). By the way, this implementation can be seen in the VAT return in section. 7 on line 010, column 2 with codes 1010811 and (or) 1010812 (Clause 44.3 of the Procedure for filling out the value added tax declaration, approved by Order of the Ministry of Finance of Russia dated October 15, 2009 N 104n (hereinafter referred to as the Procedure); Appendix No. 1 to the Procedure);
- receiving interest on loans issued or even interest accrued on the balance of money in a bank account (Clause 6 of Article 250 of the Tax Code of the Russian Federation). After all, the latter are accrued monthly to almost all organizations if there is a certain amount of money in the account. This amount is included in the income tax return, but not in the VAT return.
Secondly, it may be the other way around - some transactions are subject to VAT, but do not create “profitable” income. For example, the gratuitous transfer of goods (work, services) (Subclause 1, clause 1, Article 146, clause 2, Article 154 of the Tax Code of the Russian Federation) or the transfer of goods (performance of work, provision of services) for one’s own needs (Subclause 2, clause 1, Art. 146, paragraph 1 of Article 159 of the Tax Code of the Russian Federation). In these cases, it is not necessary to reflect income for profit tax purposes, because the transfer of ownership of goods (works, services), including free of charge, is recognized as sale only when it is expressly stipulated in Tax Code(Clause 1, Article 39, Article 41 of the Tax Code of the Russian Federation). Therefore, such transactions are not reflected in the income tax return, but are shown on line 010 (or 030) of column 3 of section. 3 VAT returns (Clause 38.1 of the Procedure).
And if you exporter of goods, then they cannot coincide at all. After all, export revenue is reflected in the “profit” and “VAT” declarations in different periods:
- for income tax - during the period of sale of goods (works, services) (Clause 1 of Article 249, paragraph 3 of Article 271 of the Tax Code of the Russian Federation);
- for VAT - in the period (Clause 9 of Article 165, paragraph 9 of Article 167 of the Tax Code of the Russian Federation):
(or) collecting documents confirming the validity of applying the zero VAT rate;
(or) when 180 days have passed from the date of shipment.

We explain to tax authorities the reasons for the discrepancies