When making a profit under existing legislation, entrepreneurs must pay tax.
However, in order not to be at a loss and the taxation for calculating the tax is also taken into account expenses, for example, on transport, which are subtracted from the profit amount, thereby reducing the amount of tax.
According to the Tax Code of the Russian Federation, organizations can determine how they take into account the goods related to the delivery costs. And specifically for transportation costs were developed three ways to write-off. The first is to recognize such costs Indirect and write them off at a time. The second is to recognize costs Direct, which means, include shipping to the costGoods (paragraph 3 of article 320 of the Tax Code of the Russian Federation). The third option is also to recognize as direct, but not include the transport service in the cost of the goods and write off it in proportion to the value of the goods themselves.
But the amount of direct costs that relates toRemains of unrealized goods should be determined on the basis of the average interest, taking into account the carryover balance at the beginning of another reporting period. The procedure for this procedure is simple. For the beginning, the ratio of the amount of direct costs attributable to the balance of unrealized goods at the beginning of the month with the amount realized in the current reporting period is determined.
At the same time, the cost of purchasing the goods sold and the cost of purchasing the balance of the unrealized goods at the end of the reporting period are calculated.
Next, you need to calculate the average percentage as the ratio of the amount of direct costs to the value of goods.
Then you need to determine the amount of direct costs related to the balance of unrealized goods, as a product of the average percentage and the value of the balance of goods at the end of the month.