The book of income and expenses is taxRegister providing the correct calculation of the single tax. Single tax payers applying USN, it is necessary to take into account income and expenses used to calculate the tax base for calculating the tax and filling out the income and expenses book.
Books can be kept on paper, manually or electronically.
Taxpayers using paperThe carrier must first string the book, number its pages, indicate the total number of pages and certify this inscription with the signature of the PI or the head of the organization and the seal. Then issue the book to the tax authority, where they will sign and seal it. Then proceed to filling out the book.
To taxpayers who conduct a book in electronicForm, you need to know the following. After the end of the reporting period (calendar year), taxpayers are required to print the book, number and string it, specify the total number of pages and also to certify with a signature and seal.
All business transactions are written in the bookDaily or on the day of their commission. The basis is the data of primary documents. The procedure for keeping a book in paper form when making mistakes allows them to be corrected, if they are justified, confirmed by a signature, the date of their entry, and stamped (if any).
Now let's move on to how to fill the accounting booksIncome and expenses. Fill out the title page first. In it, specify, besides all information about the organization or individual entrepreneur, the address. The place of location of the Russian organization is considered the place of its state registration, therefore, in the line "Address" specify the legal address.
It should be noted that the section "I"? - the only one that is filled by taxpayers who use the object of taxation income. Taxpayers who use the object of taxation of income, reduced by the cost, to complete the section? I? Perform the calculations provided for in section II? Books. In the section "I"? Income reflects on the day of receipt of funds to settlement accounts or to the cashier, and expenses - after their actual implementation.
The main documents on the basis of whichThe formation of the tax base of the tax, are payment orders for non-cash settlements, or cash receipts for cash settlements. In the costs of the amount of? Input? VAT is a separate type, and therefore it is recorded in the accounting book as a separate line. Losses of past tax periods carried forward are reflected in section "III", they reduce the tax base of the tax.
Income and expenses are determined and reflected in the accounting book separately for each quarter and cumulative from the beginning of the year after the expiration of the reporting period: for the first quarter, six months, nine months and a year.