The book of income and expense is a taxregister, providing the correct calculation of the single tax. Single taxpayers applying the simplified tax system, it is necessary to take into account income and expenses used for calculating the tax base for tax calculation and filling in the book of income and expense.
Books can be carried out on paper, manually or electronically.
Taxpayers using paperthe carrier must first laced the book, its pages numbered, indicate the total number of pages and assure the inscription signed PI or head of the organization and the seal. Then the design of the book provide the tax authority, which will put it in the signature and seal. Then proceed to fill a book.
Taxpayers, a leading book in electronicform, it is necessary to know the following. After the end of the reporting period (calendar year), taxpayers are required to print a book, numbered and laced it indicate the total number of pages and as signed and sealed.
All business transactions are recorded in the bookevery day or on the day they occurred. The reason is the data source documents. Conduct of business books on paper in the commission of error correction allows them, if they are proved, confirmed the signature, the date they are made, and duly stamped (if any).
We now turn to how to fill in the account booksincome and expenses. Filling of the cover sheet to be done first. It states, in addition to all the information about the organization or individual entrepreneur, address. The seat of the Russian company is considered the place of its state registration, so the line "Address" indicates the legal address.
It should be noted that the section? I? - The only one that is filled with the taxpayers using the object of taxation revenue. Taxpayers who use the object of taxation revenues, reduced by the expenses for the complete filling of the section? I? make payments under Section? II? book. In the? I? revenues reflect the day of receipt of funds to the account or in cash, and the cost - after their actual implementation.
The main documents on the basis of which isthe formation of the tax base of tax payment orders are for non-cash settlements or cash order with cash. The amount of expenditure? Input? VAT is a separate species, but because it is written in the book of accounting separately. Losses of previous tax periods carried forward, are recognized in the section? III ?, they do reduce the tax base of the tax.
Gains and losses are determined and reflected in book accounting separately for each quarter and cumulatively since the beginning of the year at the end of the reporting period: for the I quarter, six months, nine months and a year.