When making a profit on the existing legislation employers are required to pay tax.
However, not to be the losers and the losers for the calculation of the tax are taken into account costs such as transport, which is subtracted from the amount of profit, thereby reducing the amount of tax.
According to the Tax Code of the Russian Federation, organizations can themselves determine how they take into account related to the delivery of goods costs. And three ways to write-offs have been designed specifically for the transport costs. The first - to recognize such costs indirect and write them at one time. The second - to recognize costs straight, which means include delivery chargegoods (para. 3, Art. 320 of the Tax Code). The third option - also recognize the right, but does not include transport services in product cost and write off its value in proportion to the actual goods.
But the sum of direct costs, which refers toremnants of unsold goods shall be determined based on the average percentage considering rolling balance at the beginning of another period. The procedure for this simple procedure. To begin with the amount determined by the ratio of direct costs accounted for the balance of unsold goods at the beginning of the month with the amount carried in the current period.
Simultaneously calculated the cost of acquisition of goods sold and the cost of acquisition of unsold goods balance at the end of the reporting period.
Next you need to calculate the average percentage as the ratio of direct costs to the cost of goods.
Then you need to determine the amount of direct costs relating to the remainder of unsold goods, the product of the average cost of interest and the remainder at the end of the month the goods.