Unlike the permanent temporary differences arise when the moment of recognition of expenses (income) in accounting and tax accounting do not coincide. That is, in accounting, amounts are recognized in one reporting period, and in tax accounting - in another, with time shift. Amounts that are recognized in accounting and tax accounting in different periods are called temporary differences (clause 8 of PBU 18/02).

This can occur, for example, when applying various methods of depreciation in accounting and tax accounting.

Similarly, temporary differences arise when choosing different methods of writing off goods and materials for production in accounting and for tax purposes, for example, for accounting purposes - according to the FIFO method, and for taxation purposes - according to the LIFO method.

Temporary differences, depending on their impact on taxable profit (loss), are divided into:

deductible;

Taxable.

Deductible Temporary Differences (DVR) and Deferred Tax Assets (IT)

Subtracted temporary Differences (VVR) arise if expenses in accounting are recognized earlier than in tax accounting, and incomes are recognized later, with a shift in time.

Such situations may arise, for example, if:

the amount of accrued expenses (for example, depreciation of fixed assets) in accounting is greater than in tax accounting;

a firm using the cash basis accrued expenses but did not actually pay them;

the loss of the previous period was not used this year and is carried forward to the future;

in the current year there was an overpayment of income tax and you should count it against future payments.

A deductible temporary difference is income or expenses that are taken into account in the formation of "accounting" profit in the current reporting period, and taxable profit in the following reporting periods. In other words, this is the amount by which the current taxable income is greater than the "accounting" one (however, in subsequent periods this difference will disappear).

Such temporary differences give rise to deferred income tax, which will result in a reduction in income tax in future reporting periods.

If the deductible temporary difference is multiplied by the tax rate, you get the amount of deferred income tax that you paid now, but will offset in the future. It is called a deferred tax asset (DTA).

A deferred tax asset is the positive difference between real, current income tax and contingent tax expense based on carrying income. It shows how much it will be possible to reduce the amount of this "conditional" tax in the next reporting period or in subsequent reporting periods.

The deferred asset is the product of the tax rate and the deductible temporary difference:

SHE \u003d VVR x Income tax rate

An analogue of SHE is VAT, which is accounted for on account 19. If all the conditions necessary in accordance with the Tax Code of the Russian Federation are met, it will be accepted for deduction and will reduce obligations to the budget. Similarly, IT will be taken into account for income tax, but only on account 09.

An entity recognizes deferred tax assets in the period in which deductible temporary differences arise if it is probable that future taxable profits will be available.

Deductible temporary differences, as well as taxable ones, in the reporting period are reflected in accounting separately, namely in the analytical accounting of the corresponding asset and liability account in the assessment of which they arise.

SHE are recorded on account 09 "Deferred tax asset".

Example 3

In November 2003, the organization put into operation equipment worth 48,000 rubles. Its useful life is 4 years.

The accounting policy establishes that the organization for accounting purposes accrues depreciation on equipment by the sum of the numbers of years of useful life, and for tax purposes it applies the straight-line method of depreciation.

Let's assume that in the IV quarter of 2003 an accounting profit of 50,000 rubles was received.

Based on the accounting profit of the reporting period, the organization must calculate the amount of contingent income tax expense:

Debit 99, subaccount "Conditional income (expense) on income tax" Credit 68, subaccount "Calculations on income tax"

- 12,000 rubles. (50,000 rubles x 24%) - accrued contingent income tax expense that arose in this reporting period.

The accountant must charge depreciation on equipment from December 1, 2003. The discrepancy between accounting and tax accounting data is presented in the table below.

┌─────────────────────────────┬────────────────────────┬────────────────┐

│ Indicators │ In accounting │ In tax │

│ │ │ accounting │

│Initial cost of ob-│ 48,000 │ 48,000 │

│ore mining │ │ │

├─────────────────────────────┼────────────────────────┼────────────────┤

│Amount of accrued depreciation│1600 = 48000 x 4 / (1 +2│1000 = 48,000 /│

│for December │+ 3 + 4) / 12 │4 / 1 │

├─────────────────────────────┼────────────────────────┼────────────────┤

│Residual value at │46400 = (48,000 - 1,600)│47000 =(48,000 -│

│31.12.2003 │ │1000) │

└─────────────────────────────┴────────────────────────┴────────────────┘

The deductible temporary difference will be RUB 600. (1600 - 1000).

The deferred tax asset from this difference is 144 rubles. (600 rubles x 24%).

In accounting, the following entry should be made:

Debit 09 "Deferred tax asset" Credit 68, subaccount "Calculations for income tax"

- 144 rubles. (600 rubles x 24%). - the amount of the deferred tax asset is reflected.

Income tax should be paid to the budget in the amount of 12,144 rubles (12,000 + 144).

At the end of the reporting period, the amount of the deferred tax asset was 144 rubles. reflected in line 145 of the balance sheet.

As the deductible temporary differences decrease or fully recede, the amount of deferred tax assets will be reduced or fully repaid.

In our example, when the amount of depreciation in accounting becomes less than the amount of depreciation in tax accounting, accounting entries will be made:

Debit 68, sub-account "Calculations for income tax" Credit 09 "Deferred tax asset"

- reduced (written off) amounts of deferred tax asset attributable to deductible temporary differences.

As a result, over a period of time, the object is completely depreciated.

An object on which a deferred tax asset is formed may be disposed of in connection with the sale, liquidation or gratuitous transfer to another owner.

If the income tax for future reporting periods can no longer be reduced by the amount of IT, then an accounting entry is made for this object:

Debit 99 Credit 09 "Deferred tax asset"

- the amount of the deferred tax asset was written off in connection with the disposal of the object for which it was accrued.

An example of the occurrence of a deductible temporary difference is the sale by an organization of depreciable property at a loss. The amount of loss in accounting is taken into account in full in the reporting period in which the object is sold. In tax accounting, the amount of loss does not reduce the tax base of the current period. The loss calculated on the basis of tax accounting data should be recognized over the remaining useful life of the item. Consequently, in the reporting period in which the object of depreciable property is sold, the tax base for income tax exceeds the accounting profit by the amount of the loss. To obtain the tax base for income tax in this reporting period, the amount of tax loss must be deducted from accounting profit.

In subsequent reporting periods, the amount of the loss is written off as part of "tax" expenses. At the same time, the accounting profit remains unchanged, since the amount of the loss in accounting was taken into account at a time.

Thus, in the period of sale of depreciable property in accounting, it is necessary to reflect the deductible temporary difference in the amount of tax loss associated with such sale.

We talked about the features of accounting and tax accounting and the differences that arise between them in. We recall temporary differences in accounting and tax accounting in this material.

What are temporary differences?

Temporary differences are income and expenses that form accounting profit (loss) in one reporting period, and the tax base for income tax - in another or in other reporting periods (clause 8 PBU 18/02). Because of this, deferred income tax is formed in accounting (clause 9 PBU 18/02).

Why do differences occur?

The differences arise because for separate incomes and expenses, the rules and procedure for recognizing them in accounting and tax accounting do not coincide.

Differences can arise, for example, as a result of using different methods of depreciation in accounting and tax accounting.

What are temporary differences?

Depending on the impact of the differences on taxable profit (loss), there are two types of temporary differences:

• deductible temporary differences (VVR);
• taxable temporary differences (NTD).

Deferred income tax from VVR leads to a decrease in the amount of income tax payable to the budget in the next reporting period or in subsequent reporting periods, and deferred tax from NVR leads to an increase.

For example, with the same initial cost of a fixed asset, due to the use of different methods of calculating depreciation, the amount of depreciation in accounting for the 1st year was 29,000 rubles, and in tax accounting 25,000 rubles. In the absence of other differences between accounting systems, accounting profit for this year will be less than taxable by 4,000 rubles. Or, if there is a loss, the accounting loss will be greater than the tax loss. Consequently, there is an IRR in the amount of 4,000. If the accounting depreciation were less than the tax depreciation, IWR would be formed in the same amount.

In addition to various methods of calculating depreciation, VVR may arise, for example, as a result (clause 11 of PBU 18/02):

• application of different methods of recognition of commercial and administrative expenses in the cost of the reporting period;
• loss carried forward for which the taxable base for income tax has not been reduced in the reporting period, but which will be accepted for income tax purposes in the following reporting periods;
• when selling an object of fixed assets, different rules for recognizing for the purposes of accounting and tax accounting the residual value of such an object and the costs associated with its sale.

And NVR can be formed, in particular, as a result (paragraph 12 of PBU 18/02):

• recognition of sales proceeds in the form of income from ordinary activities of the reporting period for accounting purposes on an accrual basis, and for income tax purposes - on a cash basis;
• application of various rules for the reflection of interest paid by the organization on loans or loans received by it.

We have already addressed the topic of accounting in accordance with the norms of PBU 18/02 more than once. But the accounting technology in the "Enterprise Accounting" configuration on the new generation platform "1C:Enterprise 8.0" differs from that implemented in the programs of the previous version. In the proposed article, the methodologists of the 1C company, using a specific example, acquaint readers with how tax accounting for income tax calculations is implemented in the Enterprise Accounting configuration. In preparing the material, fragments of the book by S.A. Kharitonov "Technology of accounting in the program" 1C: Accounting 8.0 ".

Read also:

• article by I.A. Berko "Accounting for income tax calculations (PBU 18/02) in 1C: Accounting 7.7"

Comparison of accounting and tax accounting data is the key idea

In order to reflect permanent tax liabilities, deferred tax assets and liabilities in accounting and reporting, to calculate income tax in accordance with PBU 18/02, it is necessary, in particular, to determine the amount of permanent and temporary differences. The reason for the formation of differences does not always arise directly when income and expenses are recognized, that is, simultaneously with the recognition of the differences themselves. For example, if the interest on a loan in accounting is included in the cost of an item of fixed assets, and for tax purposes they are not taken into account, then at this moment there are no permanent or temporary differences, since neither in accounting nor for tax purposes expenses are not recognized. In the future, when depreciation is charged on such an item of fixed assets and included in expenses for accounting purposes, permanent differences will arise. But in order to determine them, it is necessary to somehow keep a record of deviations in the valuation of this fixed asset in accounting and for tax purposes. These variances can in essence be referred to as "potential" permanent (or temporary) differences, or differences in the valuation of assets and liabilities.

In the 1C:Accounting 8.0 program, accounting for the valuation of assets and liabilities for income tax purposes is carried out in a special tax accounting subsystem. Therefore, in order to calculate permanent and temporary differences, to understand the reasons for their occurrence, it is necessary to compare accounting and tax accounting data.

In this regard, let us consider in more detail the implementation of tax accounting in the 1C: Accounting 8.0 program and the use of its data to determine permanent and temporary differences.

Chart of accounts for tax accounting

To maintain tax accounting for income tax, the "Enterprise Accounting" configuration includes an additional chart of accounts ("Chart of accounts for tax accounting (for income tax)", see Fig. 1), which is built on the same principle and using the same tools, as the chart of accounts of accounting, but taking into account those features that are due to the tasks of tax accounting.

Rice. 1. A fragment of the chart of accounts for tax accounting (for income tax).

For comparability of accounting and tax accounting data, the code of the tax accounting account, as a rule, repeats the corresponding code of the chart of accounts of accounting. On accounts (subaccounts) with the same codes and names, the configuration takes into account:

• Fixed assets (01, sub-accounts 01.01, 01.09);
• Depreciation of fixed assets (02, subaccounts 02.01, 02.02);
• Profitable investments in material assets (03, sub-accounts 03.01-03.04, 03.09);
• Intangible assets and R&D expenses (04, sub-accounts 04.01, 04.02);
• Amortization of intangible assets (05);
• Equipment for installation (07);
• Investments in non-current assets (08, subaccounts 08.01-08.05, 08.08);
• Materials (10, subaccounts 10.01-10.06, 10.08-10.09);
• Semi-finished products of own production (21);
• Goods (41, sub-accounts 41.01-41.04);
• Finished products (43);
• Selling expenses (44, sub-accounts 44.01, 44.02);
• Goods shipped (45, sub-accounts 45.01-45.03);
• Financial investments (58, sub-accounts 58.01-58.05, sub-accounts of the second level 58.01.1-58.01.2);
• Settlements with personnel for wages (70);
• On-farm expenses (79, sub-account 79.02);
• Sales (90, sub-accounts 90.02, 90.05-90.09);
• Shortfalls and losses from damage to property (94);
• Reserves for future expenses (96);
• Deferred expenses (97, sub-accounts 97.01, 97.21);
• Deferred income (98, sub-account 98.01);
• Profits and losses (99, subaccount 99.01).

The rules for accounting and tax accounting for certain types of income and expenses, assets and liabilities differ. To ensure transparency of tax accounting data when they are analyzed by standard configuration reports, comparison between separate accounts of the accounting and tax charts of accounts is carried out according to special rules. You can see them if you select the "Correspondence of accounting and tax accounts" item in the "Postings" menu (see Fig. 2).

Rice. 2. Correspondence of accounting and tax accounts.

For example, the costs of the main production, which in accounting are summarized on account 20.01 "Main production", in tax accounting are reflected in sub-accounts 20.01.1 "Direct costs of the main production" or 20.01.2 "Indirect costs of the main production", depending on the type of costs ( a sign of an item of expenditure for the purposes of tax accounting - an object of analytical accounting on account 20.01 of the chart of accounts) or a corresponding account in the accounting entry.

Please note that the chart of accounts for tax accounting (for income tax) does not include all the accounts that are available in the chart of accounts. In tax accounting, the configuration does not record data that is reflected in accounting on accounts 46, 50, 51, 52, 55, 57, 59, 60, 62, 63, 66, 67, 68, 71, 73, 75, 76, 77, 79.01, 79.03, 80, 81, 82, 83, 84, 90.03, 90.04, 99.02, as well as on off-balance accounts. It is considered that accounting data is sufficient for the purposes of tax accounting of the relevant business transactions or these data are not required for tax accounting purposes. For example, proceeds from the sale of goods, works, services for tax purposes are taken into account without VAT and excises. Therefore, tax accounting does not reflect the amounts of taxes recorded in accounting on accounts 90.03 and 90.04. At the same time, it should be taken into account that income from the credit of account 90.01 is also taken into account in the net assessment.

Thus, if one of these accounts is indicated in the accounting entry for debit or credit, then for the purposes of tax accounting, the corresponding part of the tax "transaction" is not filled out, that is, not a double, but a single entry is entered.

In this regard, we note two features of setting up a chart of accounts for tax accounting (for income tax).

The first is that all accounts (sub-accounts) of this chart of accounts are defined as off-balance sheet at the configuration stage.

At the same time, the possibility of changing the account type in the accounting mode is excluded: in the list form there is no column "Act.", in the form of an element - the attribute "Off-balance sheet".

The second feature is that in the tax plan of accounts there are no accounts with the "Currency" sign, that is, tax accounting in the "Enterprise Accounting" configuration is carried out in the currency of regulated accounting - rubles.

A number of tax accounts have no analogues in the accounting chart of accounts. These include:

• account 97.03 "Negative result from the sale of depreciable property";
• account 97.11 "Losses of past years";
• account 97.12 "Losses of past years of service industries and farms".

For the formation of individual indicators of tax accounting registers for accounting for the receipt and disposal of property, works, services, rights, the tax chart of accounts includes the auxiliary account PV "Incoming and disposal of property, works, services, rights". Analytical accounting is carried out according to the conditions of receipt and disposal (transfer), counterparties (reference book) and contracts (subordinate reference book). For each analytical section, the flag "Only turnovers" is set.

Reflection of business transactions in tax accounting and determination of differences

When reflecting business transactions using configuration documents, records (postings) are generated in accounting and tax accounting. At the same time, accounting and tax accounting data are compared and differences in the valuation of assets and liabilities are identified, which in the future may lead to the emergence of permanent tax liabilities and deferred tax assets and liabilities.

The rules for comparing accounting and tax accounting data are set in the "Correspondence of BU and NU accounts" register, which is automatically filled in when a new infobase is opened with the rules set by default (these are the rules for matching the standard chart of accounts of accounting and the standard chart of accounts of tax accounting for tax on profit). The data of this register can be customized taking into account the specifics of the activities of a particular organization.

Schematically, the procedure for comparing accounting and tax accounting data, determining permanent and temporary differences and reflecting income tax calculations in accounting can be represented as follows:

To reflect permanent and temporary differences in the valuation of assets and liabilities ("potential" differences), postings to tax accounting accounts are intended, separated from the actual tax accounting postings by a special sign (type of accounting) "PR" or "VR".

Readers may wonder why such entries are made in the tax accounting system, although in fact they are not related to tax accounting in accordance with Chapter 25 of the Tax Code of the Russian Federation, but only serve to comply with PBU 18/02.

Firstly, in order not to complicate the accounting of those organizations that do not apply PBU 18/02.

Secondly, PBU 18/02 will be fulfilled if the accounting data are equal to the sum of tax accounting data, permanent and temporary differences - this follows from the fact that PBU 18/02 allows you to reflect the difference in tax on accounting profit in accounting and financial statements (loss), recognized in accounting, from the tax on taxable profit, formed in accounting and reflected in the tax return for income tax. That is, the following formula will be valid:

BU \u003d NU + PR + BP,

where BU is an estimate of the value of an asset or liability
(as well as, in substance, income or expense) in accounting;
NU - assessment of the value of an asset or liability in tax accounting;
PR - the sum of permanent differences in the value of an asset or liability;
VR is the amount of temporary differences in the value of an asset or a liability.

This formula is a consequence of the formula given in clause 21 PBU18/02 (for details, see the article by I.A. Berko "Accounting for income tax calculations (PBU 18/02) in 1C: Accounting 7.7", mentioned above in the note).

You can see data on permanent and temporary differences in the valuation of assets and liabilities using the same standard reports as tax accounting data (see examples below), if you set the "Type of accounting" variable to "PR" or "VR".

At the close of the period, turnovers are analyzed for permanent and temporary differences, permanent tax liabilities (assets), deferred tax assets and liabilities are recognized, and income tax is calculated in accordance with PBU 18/02.

Example

Let in January 2005, a product was purchased from a foreign supplier - a TV set in the amount of 2 pieces in the amount of 20,000 rubles. An import duty in the amount of 200 rubles was paid for the goods.

To reflect the purchase of goods, we use the document "Receipt of goods and services", in which we will establish an accounting account (hereinafter - BU) - 41.01, tax accounting (hereinafter - NU) - also 41.01.

After posting the document "Receipt of goods and services", the following postings will be generated:

In accounting:

Debit 41.01 Credit 60.01 - 20,000 rubles, the goods are credited.

In tax accounting:

Debit 41.01 Credit PV - 20,000 rubles.

To reflect the paid import duty in accounting, we use the document "Receipt of additional services", in which we set the accounting account for BU 41.01, for NU - 44.01 and indicate the cost item for NU "Customs duties" with the cost type "Material expenses". Account 44.01 was selected in NU, since, in accordance with Article 320 of the Tax Code of the Russian Federation, the costs of paying customs duties are not included in the cost of goods and should be reflected as part of the indirect costs of the current period.

After posting the specified document, we will receive the postings:

Debit 41.01 Credit 60.01 - 200 rubles, the paid import duty is taken into account in accounting; Debit 44.01 Credit PV "Receipt and disposal of property, works, services, rights" - 200 rubles, the paid import duty in tax accounting is taken into account; Debit 44.01 (red reversal) - 200 rubles. by type of accounting for BP; Debit 41.01 - 200 rubles. by type of accounting for BP;

Thus, in accounting, the goods will be valued at 20,200 rubles, in tax accounting - at 20,000 rubles, in addition, 200 rubles will be recognized. temporary differences in the valuation of assets (goods).

Balance and turnover report:

We close the reporting period, create the document "Closing the month" and include the articles in the section "Regular operations for tax accounting".

Example (continued)

Let one TV was sold in the same reporting period.
The amount of revenue without VAT amounted to 20,100 rubles.

To reflect the sale, we will use the document "Sales of goods and services", which will form the postings:

For accounting:

Debit 90.02.1 Credit 41.01 - 10,100 rubles. Debit 90.03 Credit 68.02 - 3,618 rubles. Debit 62.01 Credit 90.01.1 - 23,718 rubles.

In tax accounting:

Debit 90.02 Credit 41.01 - 10,000 rubles. Debit 90.02 Credit 41.01 - 100 rubles. by type of accounting for BP; Debit PV Credit 90.01.2 - 20,100 rubles.

Thus, the amount of write-off of our goods according to accounting will be 10,100 rubles, according to tax - 10,000 rubles, 100 rubles will be attributed to temporary differences.

Balance and turnover report:

When closing the period using the document "Closing the month" of the article "Closing account 90", a profit in the amount of 10,000 rubles is recognized. in accounting:

Debit 90.09 Credit 99.01.1 - 10,000 rubles.

According to tax accounting, the profit will be 9,900 rubles. Revenue 20,100 rubles. minus the amount of write-off of the asset 10,000 rubles. minus the cost of paying customs duties 200 rubles. (Article "Closing tax account 90").

Debit 90.09 Credit 99.01 - 9,900 rubles.

The difference between the amount of profit in accounting and tax accounting in the amount of 100 rubles. arose due to the fact that all expenses for the payment of customs duties, including those related to goods not yet sold, were recognized in the current period. On the other hand, the assessment of the balance of goods in tax accounting is exactly the same amount (100 rubles) less than the assessment of the same product in accounting - this is just a consequence of the difference in costs, if I can figuratively express it - its "mirror reflection" , which will then play its role when writing off the balance of goods: will lead to the recognition of a new difference in the amount of expenses. The difference is clearly temporary, since with the further sale of the balance of goods in accounting, expenses for 100 rubles will be recognized. more than tax. Therefore, we are talking about a deferred tax liability associated with the product. This is accounted for as follows:

Debit 90.09 Credit 99.01 (red reversal) - 100 rubles. by type of accounting BP.

In accounting:

Debit 68.04.2 Credit 77 - 24 rubles. by type of assets "Goods".

The amount of income tax calculated according to accounting data (conditional income tax expense) will be 2,400 rubles. (10,000 * 24%). Taking into account the recognized deferred tax liabilities (24 rubles), the amount of current income tax will be 2,376 rubles, which is exactly 24% of the amount of 9,900 rubles. (The last amount will be recorded in the tax return).

1. Depreciation for accounting is higher than for tax.

2. Availability of different ways of recognition of commercial and administrative expenses in the cost of sales in the reporting period for accounting and taxation purposes.

3. Overpaid tax, the amount of which was not returned to the organization, but was accepted for offset in the next reporting period or in subsequent reporting periods.

4. Loss carried forward, but which will be accepted for tax purposes in subsequent reporting periods.

5. Application in the sale of fixed assets of different rules for the recognition for accounting and tax purposes of the residual value of fixed assets and the costs associated with their sale.

Deductible temporary differences in the formation of the tax base lead to the formation of deferred income tax, which should reduce the income tax payable to the budget in the future. This deferred tax is called a deferred tax asset.

A deferred tax asset (DTA) is the portion of deferred income tax that is expected to result in a reduction in future income tax payments payable to the budget in the future and is equal to TRR times the income tax rate.

When forming the tax base, taxable temporary differences give rise to deferred income tax, which should increase the income tax payable to the budget in the future.

Examples of taxable temporary differences.

1. Depreciation for accounting is lower than for tax accounting.

2. Deferrals or installment plans for the payment of income tax.

3. Application of various rules for reflecting interest paid by an organization for providing it with cash (credits, loans) for use for accounting and taxation purposes.

Deferred income tax arising from taxable temporary differences is known as a deferred tax liability.

Deferred tax liability(IT) is the portion of deferred income tax that is expected to result in an increase in future income tax payments payable to the budget in the future and is equal to the taxable temporary difference multiplied by the income tax rate.

RAS 18/02 establishes the procedure for reflecting accounting and tax accounting data in accounting and reporting, thereby eliminating the previously combined tax and accounting data in net and retained earnings. To do this, another concept is introduced - a conditional expense (income) for income tax.

Conditional consumption(conditional income) (UR, UD) for income tax is equal to the amount determined as the product of accounting profit formed in the reporting period and the income tax rate in the Russian Federation effective on the reporting date.

In accordance with PBU 18/02, the calculation of the tax base and income tax is carried out according to the following algorithm.

Calculation of the tax base:

NB \u003d +/- BP (BU) + PR + VVR - NVR,

where NB is the tax base;

BP (BU) - profit (loss) on accounting;

PR - constant differences;

VVR - deductible temporary differences;

NVR is taxable temporary differences.

Tax calculation:

TN \u003d +/- UR (UD) +/- PNO (PNA) + SHE - IT,

where TN is the current tax;

UR (UD) - conditional expense (income);

PNO (PNA) - permanent tax liability (asset);

SHE is a deferred tax asset;

IT is a deferred tax liability.

Comparison of IAS 12 with RAS 18/02

Having considered the concepts of temporary differences and deferred taxes in accordance with RAS 18/02, let's return to the definitions related to income taxes in accordance with IAS 12 and compare Russian and international standards.

Below are the main concepts related to the determination of income taxes according to IAS 12.

Accounting profit is the profit or loss for the period before deducting tax expense.

Unlike IFRS in the Russian Federation, accounting profit is defined as the difference between income and expenses for accounting purposes.

Taxable profit (loss) is the amount of profit (loss) for the period, determined in accordance with the rules established by the tax authorities, in respect of which income tax is paid (reimbursed).

Tax base of the asset represents the amount that will be deducted for tax purposes from any taxable economic benefits that the entity will receive from recovering the carrying amount of the asset. If these economic benefits are not taxable, the tax base of the asset is equal to its carrying amount.

In the Russian Federation, taxable income is determined in accordance with the requirements of Ch. 25 of the Tax Code of the Russian Federation.

Temporary differences (BP) is the difference between the carrying amount of an asset or liability and its tax base. They can be:

taxable;

deductible.

Taxable differences give rise to taxable amounts when determining taxable profit (tax loss) in the future.

Deductible differences give rise to deductions in determining taxable profit (loss taken into account for tax purposes) in the future.

In the Russian Federation, temporary differences are income and expenses that form accounting profit in one reporting period, and the tax base for income tax - in other reporting periods. In accordance with IFRS, temporary differences are the differences between the carrying amount and the tax base.

Based on the definition of temporary differences, we obtain the following formula:

BP = BS - NB,

where BS is the book value of the asset;

NB - taxable base for income tax.

Income tax expense (income) (RNP or DNP) is the aggregate amount included in profit or loss for the period in respect of current tax and deferred tax.

The algorithm for determining RNP (DNP) can be represented as a formula:

RNP (or DNP) = RTH + RON.

Current taxes (TN) is the amount of income taxes payable (reimbursable) in relation to taxable profit (loss) for the reporting period.

This definition can be represented as a formula:

TN \u003d NP x STtek,

where NP is taxable profit;

STtek is the current income tax rate.

Deferred tax assets (DTA)- these are the amounts of income taxes subject to reimbursement in future periods in relation to:

deductible temporary differences;

unused tax losses carried forward;

carry forward unused tax credits.

For temporary differences, IFRS applies not the current, but the forecast income tax rate, which is discounted based on the forecasts of the country's economic development and the stability of the national currency.

Deferred tax assets are determined by the formula:

SHE \u003d BP x STpr,

where STpr is the forecast income tax rate.

In Russian accounting, there is the following difference in terminology: when deductible temporary differences are multiplied by the income tax rate, we obtain deferred tax assets. Some tutorials also use a literal translation: not “requirements”, but “assets”, but we will not deviate from the accepted terminology of the standard itself in translation.

Deferred Tax Liabilities (DTL) are income tax amounts payable in future periods in connection with the occurrence of taxable temporary differences.

Deferred tax liabilities are determined by the formula:

IT=NVRxST.

4.4 IAS 33 Earnings per Share

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Accounting for permanent and temporary differences

With the introduction of the accounting regulation "Accounting for income tax settlements" PBU 18/02, approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n, many accountants faced the task of calculating permanent and temporary differences and related permanent and deferred tax liabilities and assets.

Permanent differences are understood as income and expenses that form the accounting profit (loss) of the reporting period and are excluded from the calculation of the tax base for income tax of both the reporting and subsequent reporting periods.

Permanent differences include:

the value of property transferred free of charge and the costs associated with such transfer;

payments not stipulated by the employment contract;

The presence of permanent differences leads to the formation of a permanent tax liability, which is defined as the product of a constant difference by the income tax rate.

Temporary differences are understood as income and expenses that form accounting profit (loss) in one reporting period, and the tax base for income tax - in other reporting periods.

Temporary differences include:

loss at the end of the year;

sum differences in the acquisition of inventories, fixed assets;

loss in the sale of fixed assets;

various methods of calculating depreciation in accounting and tax accounting;

interest on a loan accrued before the object was registered, etc.

Temporary differences are divided into deductible and taxable. Deductible temporary differences result in a deferred tax asset and taxable temporary differences result in a deferred tax liability.

Example 1. On July 1, 2003, the organization took out a bank loan in the amount of 1,000,000 rubles. under 20% per annum. The accounting records on July 31 reflect the accrual of interest in the amount of 16,986.30 rubles. (1,000,000 x 20 / 100 / 365 x 31).

In accordance with Article 269 of the Tax Code of the Russian Federation, for the purposes of taxation on income tax, an organization can take into account the cost of paying interest on borrowed funds only within the refinancing rate of the Bank of Russia, increased by 1.1 times. Therefore, for the purposes of tax accounting, the amount of interest is 14,947.95 rubles. (1,000,000 x 16 / 100 x 1.1 / 365 x 31).

Thus, the difference between the amount of interest taken into account in accounting and tax accounting will be 2038.35 rubles. (16,986.3 - 14,947.95). This amount leads to the formation of a permanent tax liability in the amount of 489.20 rubles. (2038.35 x 24%).

Debit 91-2, Credit 76 - 16,986.3 rubles. - accrued interest on the loan,

Debit 99, Credit 68 - 489.2 rubles. — a permanent tax liability has been taken into account.

Example 2. Under a leasing agreement, the organization leases a car worth 420,000 rubles, including VAT - 70,000 rubles. In accordance with the Classification of Fixed Assets, a passenger car belongs to the third depreciation group. The useful life of the car is set (40 months). In accounting, the amount of depreciation for the month will be 8750 rubles.

In accordance with paragraph 7 of Article 259 of the Tax Code of the Russian Federation, a coefficient of no more than 3 can be applied to fixed assets transferred under a leasing agreement. According to the adopted accounting policy, the organization applies the maximum acceleration factor to this type of fixed assets. In addition, according to paragraph 9 of Article 259 to cars with an initial cost of more than 300,000 rubles. the basic depreciation rate is applied with a special factor of 0.5. Consequently, the monthly amount of depreciation deductions for the car in tax accounting will be 13,125 rubles. (350,000: 40 x 3 x 0.5).

Thus, depreciation according to accounting data is less than depreciation accrued in tax accounting by 4375 rubles. (13 125 - 8750). This amount represents a taxable temporary difference that will result in a deferred tax liability of RUB 1,050. (4375 x 24%).

The following entries must be made in accounting:

Debit 20, Credit 02 - 8750 rubles. - depreciation charged on the car,

Debit 68, Credit 77 - 1050 rubles. — deferred tax liability has been taken into account.

Example 3. The organization received a computer worth 24,000 rubles free of charge. In accordance with the Classification, the useful life is set at 40 months (third group). Every month, the organization calculates depreciation (600 rubles). In accordance with paragraph 8 of Article 250, the value of donated valuables is included in non-operating income. In accounting, the cost of the received computer increases income as depreciation is accrued. Thus, there is a deferred tax asset in the amount of 5760 rubles. (24,000 x 24%).

The following entries are made in accounting:

Debit 08, Credit 98 - 24,000 rubles. - received a computer,

Debit 09, Credit 68 - 5760 rubles. — reflected deferred tax asset,

Debit 01, Credit 08 - 24,000 rubles. - the computer is put into operation,

Debit 20, Credit 02 - 600 rubles. - depreciation charged

Debit 98, Credit 91-1 - 600 rubles. - part of the cost of the computer is included in other income,

Debit 68, Credit 09 - 144 rubles. — reflects the repayment of a deferred tax asset (600 x 24 / 100).

If we consider all these accounting entries as transactions carried out in one reporting period, then it is possible to calculate the tax base for income tax and fill out the final part of the income statement.

Suppose that, according to accounting data, the profit amounted to 10,000 rubles. The current income tax is equal to the sum of the contingent income tax expense of the permanent tax liability and the deferred tax asset minus the deferred tax liability ((10,000 x 24%) + 489.20 + (5760 - 144) - 1050 = 7455.2 rubles. ).

Below is a fragment of the income statement (form N 2).

You can check the calculations as follows: profit according to accounting data (10,000) + the amount of excess interest for a loan (2038.35) - the amount of excess depreciation (4375) + the cost of a computer received free of charge (24,000) - the cost of the decommissioned part of the computer (600) = 31,063.35 rubles. This total represents the income according to tax accounting. Income tax is 7455.20 rubles. (31,063.35 x 24/100).

A.Vagapova

Lead Auditor

LLC "Audit Group"

Temporary differences

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Temporary differences (with the accent on the first syllable, in the sense of the word "fluctuating") are the differences between the carrying amounts of an asset and a liability and their tax base.

Unlike permanent, temporary differences arise when the moment of recognition of expenses (income) in accounting and tax accounting do not coincide. That is, in accounting, amounts are recognized in one reporting period, and in tax accounting - in another, with a shift in time.

This can occur when applying various methods of depreciation in accounting and tax accounting.

For example, for accounting purposes PBU 6/01 (clause 18) allows depreciation of fixed assets to be charged in one of the following ways:

- linear method;

- reducing balance method;

- method of writing off the cost by the sum of the numbers of years of the useful life;

- a method of writing off the cost in proportion to the volume of products (works).

And in accordance with Chapter 25 "Corporate Income Tax" of the Tax Code of the Russian Federation, taxpayers have the right to use for some depreciation groups of fixed assets not only a linear, but also a non-linear depreciation method, which almost doubles the amount of depreciation charges. It is possible to use special coefficients for equipment that is the subject of leasing, and fixed assets used to work in an aggressive environment and (or) increased shifts.

Suppose you use the linear method for accounting purposes, and the non-linear method for taxation. Then, in the first years of operation, depreciation deductions in tax accounting will be greater than in accounting. And this means that at first you will pay relatively less income tax (because you recognized more expenses). However, in subsequent periods, your tax deductions will increase.

In other words, temporary differences arise due to the fact that the expenses (income) that you recognized in accounting are taken into account for taxation in the same amount, but in different reporting periods. So, the initial cost of fixed assets in accounting and tax accounting is the same, that is, the total amount of depreciation will be the same. But in this reporting period, deductions may vary.

Or you can say differently - part of the income or expenses of the organization cannot be taken into account in the current reporting period, but can be taken into account in other reporting periods.

Similarly, temporary differences arise when choosing different ways to write off goods and materials for production in accounting and for tax purposes. For example, for accounting purposes according to the FIFO method, and for tax purposes - according to the LIFO method.

Temporary differences, depending on their impact on taxable profit (loss), are divided into:

- deductible;

- taxable.

Introduction to PBU 18/02 - permanent differences

We offer you an immersion in the topic PBU18 / 02 “Accounting for corporate income tax calculations”, regardless of whether you use it in your business or not. We will try to show the relationship between the concepts of this complex PBU and look at examples of “how it works”.

PBU 18/02 is called upon to serve in order to link the income tax calculated in accounting and tax accounting with the help of special postings.

Previously, we have already considered the interweaving of the concepts of PBU18/02 in the article Fundamentals of accounting using PBU 18/02 in 1C: Enterprise Accounting 8.

Let's talk about this in more detail. Pay attention to the key feature of the concepts of "assets and liabilities" according to PBU 18/02.

There are four in total:

Permanent tax liability,

deferred tax liability,

Permanent tax asset,

Deferred tax asset.

The concept of "tax liability" (permanent and deferred)

Whenpermanent tax liability it is understood that the organization has a certain “constant (conditional overpayment) for income tax”, and itAlwaysand will remain so (“Pay more in principle”).

Whendeferred tax liability it is implied thatin the current periodthe organization delays paying the tax, but will definitely pay it in the future (“Will pay less now”).

The concept of "tax asset" (permanent and deferred)

Whenpermanent tax asset it is understood that the organization has a certain “constant (conditional savings) for income tax”, and itAlwaysand will remain so (“Pay less in principle”).

Whendeferred tax asset it is implied thatin the current periodthe organization “conditionally overpaid” the tax, but in the future it will definitely compensate for this “overpayment” (“Will pay less in the future”).

Constant Differences

Important features:

1. Permanent differencesaffecton the company's net profit and are accrued from net profit through account 99.

2. Permanent differences are not reflected in the balance sheet because have no account balances at the end of the current period.

3. We do not accept permanent differences and will never accept them in the future for the purpose of calculating income tax with the budget.

When permanent differences occur ?

Permanent tax liability is the most common case of constant differences.

As you can see in the example, accounting and tax profits differ by the amount of expenses not accepted by the NU (394-354=40). We equalize the income tax in accounting with the posting:

Dr. 99.02.3 Kt. 68.04.2 (40*20%=8).

When using PBU 18/02, account 68.04.2 appears, which is the key one. it is on it that income tax is formed, payable to the budget. This amount of tax will be indicated in the income tax return. In this case, postings are generated for a specific object of analytical accounting.

Principles of tax accounting in 1C

1. Accounting and tax accounting are carried out in parallel, i.e. one operation generates the data of both accounts;

2. Accounting and tax accounting data can be compared using a control number, since the rule BU=NU+PR+VR applies. In other words, accounting data always correspond to tax accounting data with permanent and temporary differences. In this case, the differences can be both with the sign (+) and with the sign (-).

How it works in 1C

Consider an example of reflection in 1C: Enterprise Accounting 8 edition 3.0.

The organization paid interest on tax (VAT) for late payment. The specified type of expense is not accepted for tax purposes (clause 2 of Article 270 of the Tax Code of the Russian Federation)

We compare the data according to the rule BU=NU+PR+VR (2705.00 (BU)=2705.00 (PR)). There is a permanent difference.

The “Closing of the month” operation generates a permanent tax liability. The formula for calculation (PNO = PR * 20%) and accounting entries (Dt 99.02.3-Kt 68.04) are indicated for reference in column 7 of the calculation certificate.

We form the Report on financial results (form No. 2). The permanent tax liability is reflected in line 2421 with a minus sign.

Permanent tax asset is a nice but rare case of constant differences.

As can be seen in the example, accounting and tax profits differ by the amount of income not accepted at the NU (300+35=335). We equalize (reduce) income tax in accounting by posting:

Dr. 68.04.2 Kt. 99.02.3 (335*20%=67).

How it works in 1C

Consider an example of reflection in 1C: Enterprise Accounting 8.3.

The organization received gratuitous assistance from the founder with a 100% stake in the authorized capital. This type of income is not accepted for taxation purposes (clause 11, clause 1, article 251 of the Tax Code of the Russian Federation).

We compare the data according to the rule BU=NU+PR+VR (300,000.00 (BU)=300,000.00 (PR)). There is a permanent difference.

The operation “Closing the month” generates a permanent tax asset.

We form the Report on financial results (form No. 2). A permanent tax asset is shown in line 2421 with a plus sign.

If in the current period the organization has both permanent tax liabilities (PNT) and permanent tax assets (PTA), they are reflected separately by type of liability.

In form No. 2 (Report on financial results), PNO and PNA are shown as a total amount with a transcript attached.

Analytical accounting for permanent differences

If an organization has only constant differences in accounting, then analytical accounting can be kept for accounting accounts by dividing income and expenses into"accepted for tax purposes" And"not accepted for tax purposes".

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