What is the features of accounting of accounting LLC at the case? How much is the maintenance of accounting in ooo and what does the cost of services depend on? Where to order services of accounting of accounting Ltd. in Moscow?
Greetings to readers online journal "Khitirbobor"! I am with you, one of the authors of the project, Alla Visukov.
Limited Liability Company (LLC) is one of the most common forms of doing business in the Russian Federation. And therefore, questions that I will be lighted today, I am sure to be interesting to many.
So, I'm starting! Join now!
1. Features of accounting in LLC
Ltd. is a legal entity created by one or more participants. Accounting in LLC has some features that depend primarily from the specifics of this organizational and legal form of the business.
First, the participants of LLC respond to their obligation only by property and means owned by society.
Secondly, the participants can give their firm interest-free loans for a period of up to 1 year.
Third, LLC can suspend its activities and then the accrual of taxes and contributions related to its activities are terminated.
Fourth, the particular accounting of the LLC depend on the chosen tax system and the type of activity of the company. Such organizational form companies have the right to apply any tax system, ranging from a common and ending with a patent.
2. What tasks permits accounting when doing business - an overview of the main functions
Accounting performs a number of different functions.
Consider the most significant of them.
Function 1. Reflection of the company's performance
In the process of accounting, all operations that bring income are recorded on his accounts, and all the company's consumables.
At the end of the reporting period, they all overlap and output the final result (profit or loss). The results obtained are fixed in the reports of LLC.
Function 2. Bankruptcy Prevention Ltd.
All information received in the process of accounting on business and financial activities is the basis for various analytical calculations and research.
The analysis allows you to see all the "narrow" places and business problems. The owners of the company appears the opportunity to eliminate them in a timely manner, which in turn contributes to preventing bankruptcy.
Function 3. Control of the set of labor materials and financial resources
One of the main functions of accounting is the control. You can only accept weighted management decisions if the company's managers know what labor and cash resources they have at a particular point.
To do this, in the accounting system, various analytical logs are provided, where all the information collected in the plots is rechecked and detailed. This allows the management of the company to always have up-to-date and correct information at its disposal.
Function 4. Simplification of the preparation of other types of reporting submitted to state institutions
Accounting is the basis not only for tax accounting, but also greatly simplifies the preparation of other reporting data transmitted to various state institutions.
For example, the summary data of accounting accounting allows you to quickly form statistical reports into statistical authorities.
Function 5. Fixing obligations to partners
It is accounting that records information about the state of settlements. Interested users can always learn the value of the settlement of the LLC before partners.
At least once a year, reconciliation (inventory) of the state of settlements with debtors and creditors is carried out. As a result, such reconciliation are drawn up acts that either confirm the state of calculations or detect the inconsistency of the reflected data.
3. How much is the accounting of accounting Ltd.?
Accounting Ltd. can be ordered in various accounting outsourcing companies. Analyzing the market of these services, we see the colossal variation of prices.
In such a situation, potential customers are naturally concerned about the questions: "How to determine how much the price for this service corresponds to it?", "What affects the cost of such a service?".
A number of factors affect the cost of services:
- type of company activities;
- its scale;
- tax system;
- the presence of employees, their number;
- number of householdations.
4. Order of accounting in LLC - Instructions for beginners
So that your LLC has as little problems as possible, I recommend it immediately since the creation of the company to conduct a number of activities on the organization of the accounting system.
I prepared for you the most important.
Step 1. Determine the responsible for accounting in the enterprise
In the event that Ltd. is on the special service and has the right to conduct simplified accounting, then the responsibility for its maintenance can take on the leader himself.
Other persons who can conduct accounting accounts:
- glavbukh;
- the person who manager laid the accounting duties;
- accounting company providing.
Choose the most suitable option for you. Laying duties secure orders.
You can familiarize yourself with the example of this.
Step 2. Select the appropriate taxation system
To the choice of a suitable taxation system should be approached thoroughly. Incorrectly selected system can reduce all your efforts in business.
Stages of choosing a suitable taxation system:
- calculate all the estimated income and expenses of the company during the year;
- decide whether you will use hired workers;
- determine whether the type of activity of your ooo is falling under any particular.
Consider these stages on a specific example.
Example
Vasily Pupkin decided to open his small business - a shopping pavilion for the sale of environmentally friendly dairy products.
To this case, he prepared thoroughly: traveled nearby farms and personal foundations. Observing the prospects for cooperation. I came up with the name of my company - LLC "Morchik".
Then made the calculation of the alleged income and expenses for 12 months.
Revenues (in thousand rubles):
- From the sale of products - 23400.
- Delivery services - 108.
Expenses (in thousand rubles):
- Acquisition of dairy products - 16700.
- Pavilion rental - 72.
- Transport costs - 324.
- Salary - 180.
- Executions from Fot - 55.
- Other expenses 179.
Estimated income before tax - 5998.
After analyzing the data obtained, Vasily came to the following conclusions:
- revenues do not exceed 150 million rubles. (the limit for the use of USN in 2017) and the number of employees of 2 people., So, it is possible to apply a simplified tax system;
- the type of activity falls under the ENVD regime (retail trade, carried out through shops and pavilions with an area of \u200b\u200bthe trading hall of no more than 150 square meters);
- the type of activity falls under the patent system (retail trade through the facilities of a stationary trading network, not having trading halls);
- the general system (based on) is also suitable for this type of business.
Main tax burden on selected tax systems:
| № | Name | Base for taxation | Rate | Result |
| 1 | USN "Revenues" | 23508 thousand rubles. | 6% | 1410 thousand rubles. |
| 2 | USN "Revenues - expenses" | 5998 thousand rubles. | 15% | 900 thousand rubles. |
| 3 | ENVD | 466044 rub. | 15% | 69907 rub. |
| 4 | Open | 5998 thousand rubles. | 20% | 1200 thousand rubles. |
| 5 | Patent | 180 thousand rubles. - Fixed index | ||
Even such an approximate calculation allowed Vasily to choose the Taxation system of UTII for his business.
Step 3. Learning the tax reporting of the selected system
Depending on the chosen tax system, tax reporting will be formed. For example, for the chosen Vasily Pupkin Systems of the UCND, tax reporting will consist of a declaration that is drawn up and surreated to the tax quarterly.
Of course, if the LLC is an employer, then the company will be submitted in addition to the declaration of reporting on employees.
If ooo is used, for example, a general tax system (based on), the tax reporting set will be more impressive: declarations on VAT, income tax, property, transport tax. In the presence of employees, reporting on them is added.
When wept declaration once a year at the end of the tax period and reporting on employees, if available.
Step 4. We develop and approve the accounting policies of LLC
The main document that regulates all accounting and tax accounting is the accounting policy (accounting and tax).
Accounting policy defines methods and methods of accounting, work plan of accounts, form of primary, tax registers, etc.
Practice shows that it is more convenient when one document has been developed in the company consisting of two partitions on accounting and tax accounting. The policy is approved by the order of the head.
Step 5. Approve the work plan of the accounts
The project plan approved by the Ministry of Finance contains all accounting accounts that can be applied by organizations when conducting accounting.
However, each company can determine the list of accounts that are necessary for the accounting. Such a list of accounts is called a working plan of accounts.
To form a truly functional work plan, a specialist responsible for in a particular company, it is necessary to determine the list of synthetic and a list of analytical accounts opened in the development of selected synthetic.
Step 6. Organize accounting of primary documents
All householdings are reflected in the accounting by the primary documents. These documents are very important, since it is with their help that costs are confirmed and it is they cause the most close attention.
For the organization of accounting, the primary must approve the applied forms (uniform or specially designed). If the forms are developed independently, you should remember the mandatory details that should be present on them.
Mandatory details:
- title of the document;
- document date;
- the name of the firm for the document;
- hosoperation content;
- units;
- the name of the post and signatures responsible for making a document of persons.
In the organization of accounting of accounting primary, the work is plays an important role.
Document Drive - The path of accounting documents from the moment of their creation (receipt) until the archive is put.
For these purposes, the company should develop and approve a document management schedule.
Step 7. We hand over the reporting on time
Different tax systems have a different list of reporting forms with different terms of their submission to tax and other controls. It is important to remember the dates of the reporting, as the delay in legislation provides for penalties.
Make a tax calendar for your company. As a basis, you can take a calendar from the site of the tax authority and choose only those forms and dates that you need.
If you keep accounting yourself, then you are very difficult to conduct business and simultaneously control all reporting dates. In this case, specialized accounting service can be salvation, which will send reminders of reporting deadlines.
Prepare reporting, pay attention to which ways to pass it. Some types of reporting are permissible only in electronic form, such as VAT. Some can be on "paper". If the statements are handled in electronic form, consider in advance how to organize it.
Methods for submitting reports in electronic form:
- through accounting firms;
- site FNS (if there is a digital signature key);
- through online services.
5. Where to order Accounting services Ltd. - Overview Top 3 Services for the provision of services
In the absence of a regular accountant, keep the account on the owner independently sometimes it is not easy. Often, after that it may be necessary.
To avoid such unpleasant moments, I recommend paying attention to my company in the hands of professionals.
Internet accounting "My business" -Russian company, providing the opportunity to entrepreneurs not only to record its company, but, if necessary, use the outsourcing accounting services of the service specialists.
The service allows you to work in the "one window" mode. It is very convenient, since, thanks to this technology, users can maintain accounting, personnel accounting, charge salary and send reporting in one program.
The advantages of work in "My case":
- all accounting is built only on topical legislation;
- there are step-by-step video instructions for working with the service;
- it is possible to obtain an expert advice;
- own reference and legal framework.
Clients of this online accounting no longer need to look for templates of documents, "my business" provides at their disposal the base of the ready-made "right" patterns. If necessary, order the pattern you need the template for the service specialists.
The diversity of the proposed tariffs will allow any user to choose the most suitable of them for the purposes of a particular business. You can get acquainted in more detail with the terms of work and pick up the tariff you can on the website of the Internet accounting "".
2) BDO Unicon Outsorcing
BDO Unicon Outsorcing is included in the BDO Unicon group in Russia and the International BDO International Network. High competence and responsibility of company specialists allowed her to be No. 1 in the field of outsourcing accounting functions in Russia as of 2015.
The company offers its customers with services in 4 main directions:
- accounting outsourcing;
- personnel outsourcing;
- outsourcing IT processes;
- outsourcing legal services.
The quality of the services of DO Union Outsorcing is confirmed by a certificate of compliance with ISO 9001: 2008.
This is an accounting center offering professional accounting services in almost all areas of activity: from IP-simplists leading their business in the field of services to large companies engaged in production and construction.
Highly qualified specialists with many years of practical experience will quickly and qualitatively issue primary documents, pay salary and taxes, will amount to reporting. Responsibility of the DebitCredit BC is insured by the Insurance Company "Allianz".
Much attention is paid to the account of confidentiality. All information coming from the client is protected by a specially developed privacy policy. Even drafts worked and have become unnecessary papers are destroyed on special equipment.
Have you ever decided to keep accounting your own LLC?
Read my tips, sure they will help you.
Tip 1. Follow the changes in the legislation
In order not to miss important changes in the rules of accounting and tax accounting, I recommend constantly monitoring the legislation in these areas. Many accountants for this purpose are signed by the newsletters of the Ministry of Finance, the Tax Office, the FIU, the Bank of Russia, etc.
Personally, I start my working day from express dating with news feeds of departments directly on their sites. So I "do not calm" my email, I look only the news that I am most interesting and important to me, if necessary, "drag" them in their bookmarks.
I only subscribe to expert comments on innovations in the areas of accounting and tax accounting that have practical value. For me, such experts are the magazines "Glavbuch" and "Taxes and Taxation". You can organize this process in your own way, the main thing is to track changes regularly.
Tip 2. Use special web services that simplify accounting
One of the most famous and reliable is the Internet Accounting "My business". The service was created primarily for businessmen, independently leading your business.
An intuitive interface, friendly professional support, free expert advice, document templates, useful training video tutorials is what will greatly facilitate the life of entrepreneurs who do not have accounting skills.
Any activity approved by the state by registration will attract a whole train of various rules and obligations. The main one of them is to pay taxes that should be paid in accordance with the legislation, in full and on the appointed period. Otherwise punitive measures are provided. It is for this reason that every business entity must conduct accounting accounting of its operations and property. We find out whether it is possible to keep an accounting department in a small LLC or at the IP without attracting a professional and what errors should be lost in this case to the entrepreneur.
What is accounting and whether it is possible to behave independently
The process of preserving and processing all financial documents is called accounting. It is closely intertwined with tax accounting, which is intended only for correctly calculated with the budget.
Check out how to choose the main accountant for IP:
The smaller the turnover, the less and the volume of information that must be reflected in accounting registers. Therefore, for individual entrepreneurs in some cases, only tax accounting is needed. And for small enterprises, a simplified form of accounting, which differs markedly from the remaining applicable are permitted.
An individual entrepreneur is fully responsible for its activities and takes all the risks for himself. Therefore, no one has the right to ban him independently lead their activities. If he, of course, wants it himself.
Any legal entity has owners. They assign directors to make money for them. Therefore, in most cases, the company creates accounting and the chief accountant at the head. But the responsibility for the activities of the enterprise at the same time remains completely on the heads of the head.
An exception to this rule may be LLC, which is created by one owner. In this case, he usually becomes both the director. The law allows the director of a small enterprise to lead on it. It should be clearly submitted that such a right implies the presence of relevant knowledge and skills. Without them, instead of profit, you can get a bunch of trouble.
Independent accounting from IP
To bring individual entrepreneurs from the "shadow" economy, for them the legislation provides for many "buns". One of them is the lack of the need for accounting in its original form.
Regardless of what tax regime chose an entrepreneur for its activities, he must keep accounting for economic operations not according to the accounts plan by the method of double recording, but in the book of income and expenses (kudir).
You can maintain it in the paper version. In this case, every day the handle of black or blue in the book should record all information about income and expenses. But such a prospect, perhaps, little attracts.
An Excel familiar from Microsoft Office comes to the rescue from the School Bench. Those who pose a little, what it is, you will have to remember.
The spreadsheet, unlike paper book, forgive all errors that can be easily corrected. Even if you forget about some kind of deal, I remember about it until the end of the quarter, and in some cases until the end of the year, it will be possible to avoid unpleasant consequences.
Read about how to work a part-time accountant:
When the year ends all the sheets need to be printed, put the sequence number on each of them and flash. On the back of the last sheet is written: "N-sheets are numbered and passed in the book." Complete all this is a personal signature and printing, with its availability. It turns out the same paper book, as with manual filling, but without blots and errors.
Having done all these simple operations, it is necessary to firmly remember that all the documents mentioned in the Cudir should be kept together with it at least 5 years. At the same time, it will be necessary to provide all these papers only at the request of those who want to check you.
Where to begin
It is possible to start independent accounting of accounting only if there is a complete confidence that I sunk enough for the whole year. Restoration of accounting urgently, if such a need suddenly arises, is usually more expensive than the systematic management of third-party organizations.
When a decision is solved, you can start work.
How to organize accounting yourself
- Buy paper kudir, or remember Excel.
- Download the spreadsheet and adjust it to yourself.
- Fill out your details on 1 sheet.
- Collect all the money documents.
- Every day, by documents, fill the relevant sections.
- As you need, you get summary data.
- Never lose anything.
- At the end of the year, the book shown in the desired appearance, with all documents put on storage.
And so have to come every year.
Video: how to learn how to work without an accountant
The procedure for conducting accounting for different tax systems
For each tax regime there are its own features of accounting.
The easiest way to those who are on the patent are. The whole book consists of one section "Revenues". It needs to be filled as needed. It will ensure that the total amount does not reach 60 million rubles per year. Otherwise, there will be an automatic transition to a common tax regime with all the ensuing consequences.
Working on the "simplified" with a rate of 6% also enough to count only its income. Their expenses are not interested in anyone, because there are no influence on the value of the tax. But for them another editors of the book.
Those who have a simplified system, which is called "revenues minus costs," you need to fill all the sections of the book. Having lost some expenses, you will have to pay more taxes in the budget.
How to keep accounting on the basis
If an entrepreneur does not use special taxation regimens, it must pay several taxes, including:
- on income of individuals (NDFL);
- added value (VAT);
- on property.
To do this correctly, you need to fully fill all sections in Cudir, which include 22 tables. In addition, you will need shopping book and sales book to calculate VAT. And also registration of fixed assets in order to correctly consider depreciation, which will reduce income tax.
The accounting procedure is significantly complicated, which leads to an appropriate increase in the amount of work performed. Here you already need to hire an accountant at least a quarter bet: it will be cheaper.
Accounting on a common tax system should be entrusted to a professional, and the entrepreneur itself needs close to business
If independent accounting is really like, you need to acquire specialized software. The unconditional leader of this market, which beat all the competitors, is the company "1C". They have produced products for every taste. No offense and individual entrepreneurs left.
The program "1C: Entrepreneur" solves all the tasks listed above. It can be put on your computer or work in the cloud. The price is approximately the same and hesitated in the area 5 you. rub.
Of course, you can, of course, find more profitable deals from home-grown specialists, but do not forget that the miser pays twice. When buying the official version, you get further support and update. And, given the constant changes in the legislation, this is a very important help for small businesses.
The "1C" perfectly delivered a system of consulting users, so any entrepreneur who has a desire and has made certain efforts will be able to learn how to competent accounting.
Defense deadlines in 2017
Individual entrepreneurs should only pass tax declarations. The timing of their provision depend on the tax regime.
Table: Application procedure for tax returns by individual entrepreneurs
Independent accounting of accounting in OOO
Even small Ltd. with minimal volumes of implementation are legal entities. And for them, accounting is mandatory by default. If an enterprise refers to the discharge of small, then the director may conduct all accounts. But it is not very simple.
What is included in the accounting reporting of the enterprise:
Although for non-production enterprises, on which, on average, it takes on one economic operation per day, it is possible to record them in one journal. To do this, you need to know accounting wiring, because at the end of each reporting period will have to do a negotiable statement.
All this assumes the presence of some basic knowledge in this area.
You can take into account for independent accounting only if you don't confuse the debit with a loan, you easily distinguish the balance of the salsa, and the balance is not associated with the routine. With the slightest doubts, it is better to immediately refuse this venture. If there is no doubt, get ready to continue to study, especially at first, and a lot of heads.
Step-by-step instructions for beginners
First you need to get together forces and go to the way for knowledge. This follows:
- learn some tutorial for universities in accounting, and, better, sign up for three-month courses, where you can receive free consultations;
- as information and awareness have been gaining information, the accounting registers needed by your enterprise;
- to carefully put all the primary documents that will be a bit, but their importance does not diminish.
If this initial stage is able to bring to a logical completion, you can seriously take a job.
Conduct an order to appoint yourself personally responsible for accounting and tax accounting in the enterprise.
Remember that such an order should be born in the first three months after registration. If after some time you change your mind and decide that it is urgently needed, he will immediately be able to make the necessary additions to accounting policies. You will only have to sign an appropriate order and put a bold point in this endeavor.
How to keep accounting
Unlike "free artists", which can rightfully consider individual entrepreneurs, even for the smallest of small enterprises in the form of LLC, an accounting policy is needed. It is the one who undertook to keep accounting, but approves by his order director. In this case, it will be the same face.
Based on this very important document, the entire process of accounting in the enterprise is being built.
In the policy being developed, it is necessary to take into account more than twenty different accounting parameters. The task is not from the lungs. To make it easier, you can see the requirements in the table, relevant in 2017. Please note that not all the items listed there are needed to each enterprise.
The main rule - write in accounting politics only what will really do, necessarily pointing how you plan to do it.
If the law does not give a choice, then this action is not necessary to prescribe separately.
All accounting policies are built on the foundation of the received tax regime.
The easiest, from the point of view of accounting, the option is a USN. Legislation in this case places the same requirements for conducting accounting and to the PI, and to LLC, and to all the others. All operations are reflected in the same book of income and expenses (kudir). As this is done already considered above.
Under UNVD for small enterprises, which is usually LLC, simplified accounting is provided.
For those of them, who on average makes one transaction per day, it is enough to record wiring in the magazine of economic operations K-1 every day.
It takes accounting throughout the account plan, which is contained in the accounting policy of the enterprise. Each month all accounts are wrapped up and "turning" is compiled. Every year you need to start a new magazine. According to all these data, on December 31, the balance is made.
Such a revolving statement will have to be monthly
Accounting balance and report on financial results
For each calendar year, all enterprises account for an accounting balance in which everything that is in the asset should be equal to what is in passive. So checks the correctness of the entire accounting of the enterprise's annual activity. For the possibility of assessing the effectiveness of the company, information is made in it for three years.
The simplified accounting procedure provides for a simplified annual balance, which is located on 1 page and contains about 10 lines. As already noted, it can be filled on the basis of the magazine K-1 and revolving statements. You can take the form for 2017.
Together with the balance, the report on financial results is drawn up. For simplified balance and the report is the same. Consists of seven lines, the data is needed in two years. Form of the report for 2017.
If an enterprise does not satisfy the requirements necessary for keeping in a simple form, then at the end of the year you need to prepare:
- accounting balance in deployment;
- a full-fledged report on financial results;
- explanations of the accounting balance and a report on financial results;
- annex to balance;
- reports on capital movement and cash;
- explanatory note.
The presence of hired employees at the enterprise requires a separate accounting for their labor and monthly provision of information on the insured persons.
It is clear that regardless of the presence or absence of a regular accountant, without having a professional software to do it all will be very difficult, almost impossible.
Programs for conducting independent accounting
For normal operation, you need to purchase two components:
- information legislative framework with regular update;
- specialized program with good technical support.
Without the first you risk falling back from life, which constantly presents various surprises from legislators. The second is simply necessary for keeping accounting.
Infobaza should be purchased from an official representative. This may be a "consultant" or "Code". There is no special difference for small business, the main thing is to peck in it regularly, especially when there is controversial issues.
Regarding the accounting software, it is mentioned above.
For a small enterprise, the basic version of the program 1C is perfectly suitable, which costs about five thousand rubles. With its help, you can keep accounting, prepare all the necessary declarations, balance, financial report and much more.
Specific business types are offered industry solutions.
Defense deadlines in 2017
Annual reporting is surrendered to the tax until March 31. If this is a day off, then the deadline is transferred forward. The deadlines for the delivery of other reports and declarations are shown in the table.
Table: Reporting deadlines in 2017
| Reporting | Time |
| January 2017. | |
| Information about the insured persons (SZV-M) for December 2016 | 16 |
| Information on the average number of employees for the preceding calendar year (2016) | 20 |
| Declaration for UTII for the IV quarter of 2016 | 20 |
| VAT Declaration for the IV quarter of 2016 | 25 |
| Calculation of insurance premiums for compulsory social insurance 4-FSS for 2016 | 25 |
| February 2017. | |
| Transport Tax Declaration for 2016 | 1 |
| Land Tax Declaration for 2016 | 1 |
| SZV-M in January | 15 |
| Calculation of compulsory pension insurance RSV-1 PFR for 2016 | 20 |
| March 2017. | |
| 2-NDFL with a sign "2" (about the inability to keep NDFL) | 1 |
| SZV-M for February | 15 |
| Profit Tax Declaration for 2016 | 28 |
| Declaration of property tax for 2016 | 30 |
| Accounting reports in 2016 | 31 |
| Declaration on USN for 2016 (for organizations) | 31 |
| April 2017. | |
| 6-NDFL for 2016 | 3 |
| 2-NDFL: With a sign "1" (about the accrued and retained NDFL) | 3 |
| SZV-M for March | 17 |
| Declaration on UTII for the first quarter | 20 |
| VAT declaration for the first quarter | 25 |
| 4-FSS for the first quarter | 25 |
| Declaration on income tax for the first quarter | 28 |
| May 2017. | |
| 6-NDFL for the first quarter | 2 |
| Declaration on USN for 2016 (for IP) | 2 |
| Calculation of advance payment tax payments for the first quarter | 2 |
| Calculation of insurance premiums for the first quarter | 2 |
| SZV-M for April | 15 |
| June 2017. | |
| SZV-M for May | 15 |
| July 2017. | |
| SZV-M for June | 17 |
| Declaration on UTII for II quarter | 20 |
| VAT Declaration for II Quarter | 25 |
| 4-FSS for half | 25 |
| Declaration of income tax per half | 28 |
| Calculation of advance payments for property tax per half | 31 |
| Calculation of insurance premiums per half | 31 |
| 6-NDFL per half | 31 |
| August 2017. | |
| SZV-M for July | 15 |
| September 2017. | |
| SZV-M for August | 15 |
| October 2017. | |
| SZV-M for September | 16 |
| Declaration on UTII for the III quarter | 20 |
| VAT Declaration for III Quarter | 25 |
| 4-FSS for 9 months | 25 |
| Calculation of advance payments for property tax for 9 months | 30 |
| Calculation of insurance premiums for 9 months | 30 |
| Declaration for income tax for 9 months | 30 |
| 6-NDFL for 9 months | 31 |
| November 2017. | |
| SZV-M for October | 15 |
| December 2017. | |
| SZV-M for November | 15 |
It is not enough to open a business: all entrepreneurs leading economic activities are obliged to keep accounting and pay taxes. Independent accounting of accounting is a very tedious and painstaking lesson. It clearly requires a special warehouse of mind and amplitude. Only those who are not frightened to the above table may safely take into account the case, armed with the knowledge gained.
Even at the registration stage, the entrepreneur should determine the tax system for its future enterprise. After that, another important question should be solved: to entrust the management of accounting. IP has several options for its solution. Consider some of them.
Accounting
IP has a few features:
- Conclude an agreement with a specialized reporting firm. This method is considered the most expensive financial plan. However, at the same time, such a way out of the situation completely eliminates the need to delve into the reporting from the owner of the enterprise. Experienced specialists of competent companies accompany reporting from beginning to end, represent business interests in various instances.
- Hiring the incoming accountant. This option is not as expensive as the previous one. However, in this case there is a certain risk. The choice of an experienced specialist will lie exclusively on the entrepreneur. Today, finding a person who can work at home and handy perfectly with the tasks set quite difficult. Not so easy to determine at first glance the volume of knowledge and competence of a specialist. In such cases, it is advisable to take advantage of familiar or business partners.
- Accounting yourself. This is done by many entrepreneurs, whose enterprise is used by taxation of taxation. Accounting IP on USN and other systems has a fairly simple scheme. It can well cope with it in this business. Moreover, there are a variety of automated services that describe in detail the accounting for IP (for example, specifically for entrepreneurs without an accountant)
The latter option has a number of undoubted advantages for entrepreneurs.
How to keep accounting IP yourself?
Step-by-step instructions for entrepreneurs contain all the necessary information, allowing for a short time to deal with all the nuances of the system. As described above, a variety of services were created to help the businessman. In addition, the entrepreneur can go to special courses. Such classes will contribute to the streamlining of the knowledge gained. Choosing this option, the entrepreneur significantly saves his funds. However, such "free" accounting for IP requires temporary costs. This should be considered. Before you begin to delve into the reporting rules, you need to get acquainted with the basic concepts of the system. These, in particular, are directly related to the determination of accounting, existing special modes. Without an understanding of these elements, registers cannot be conducted, to determine the expenditure and revenue part, to accrual the salary to employees, treat tax deductions, to prepare all these operations in the complex are accounting from the enterprise.
Basic concepts
Before clarifying how to maintain the accounting department of the SP independently, the step-by-step instruction includes an explanation of key elements of the system. First of all, the entrepreneur must record the commission of all economic operations. For this, there is accounting documentation. It is used in three main directions:
- Management.
- Taxation.
- Accounts.
Management accounting is an analysis of the information provided in the financial documentation. Based on his entrepreneur assesses the efficiency of the enterprise, makes decisions, plans and optimizes activities, controls its move. Accounting involves directly maintaining financial documents of the company. This is carried out according to the requirements of the legislation. Tax called accounting of operations to form the base bases. Based on this documentation, the tax declaration is drawn up in which the company is reported to fiscal services.
Open
Consider on the example of the general regime of the draft, how to keep the accounting department of the IP alone. Step-by-step instructions contains instructions that the entrepreneur must take into account all manufactured economic operations. For their fixing, a book on expenses and income is used. In accordance with the information that is contained there, at the end of the tax year, the entrepreneur is a declaration on f. 3-NDFL and deducts a tax of 13%. This payment must be made until April 30th. The deduction of VAT also suggests. For its calculation, all outgoing and incoming invoices, sales, purchases in the relevant books are carried out. On the basis of the information contained in them, a quarterly declaration is formed, tax at a rate of 18% is calculated. Payments are carried out until the 20th of the new quarter for the previous one. If the activities of the entrepreneur is associated with cash, then it is necessary to keep a cash book and fill
Employees
In the presence of personnel, the entrepreneur must lead personnel records of employees. He acts as their tax agent. The entrepreneur expects and holds income tax with employees, pays insurance premiums to the FSS and FIU. Personnel IP submits reports:
- In the IFTS on the average number of employees and their income (f. 2-NDFL). The first document is rented until January 20, the second - until April 1.
- In FSS. This service surrenders the annual and quarterly statements on f. FSS-4 until the 15th of the month, which begins after the end of the reporting period.
- In the FMS and PFR. The form of RSV-1 to the 15th day of the second month is surrendered to these bodies from the date of the year and each quarter.
If the entrepreneur works alone and does not act as the employer, he needs to deduct fixed medical and pension contributions "for itself."
USN IP
The task of an entrepreneur who uses the simplified system includes filling the book of accounting at a base of 6% and receipts and costs at a tariff of 15%. When using UPN, IP should file a tax return until April 30. Reporting and personnel contributions are similar to the fact that on the basis. Property (for physicals) and income taxes are not paid. A simplified settlement system is considered the most popular among entrepreneurs. When it is used, it is very easy to figure out how to keep an accounting department of the IP alone. Step-by-step instructions contain some items that need to follow. The simplified system is thus the most suitable for small and medium businesses.
ENVD
This mode, together with the "Simplified", is included in the category of special, preferential. However, when using ENVD, the IP accounting for beginners will be more difficult. With this scheme, there is no need to take into account costs and income. An entrepreneur should only fix the physical characteristics of the activity. Among them, for example, the area of \u200b\u200bthe room, which is covered by the store, the number of units in the carrier transport park and so on. All changes in physical indicators throughout the year must be reflected in the reporting when calculating the tax from the month in which they occurred. The calculation of the compulsory payment is carried out in accordance with the specific type of activity. The indicator is determined by local authorized bodies. In addition, you need to know deflator coefficients. These are the main points that include the accounting of the IP. Advisory centers work for beginner entrepreneurs. Clarify those or other nuances can be directly in the tax service.
Important moment
When using an UHAND, an entrepreneur needs to be reported every quarter to the 20th of the month from which the new reporting period begins. Tax payment is carried out up to the 25th. Entrepreneurs using ENVD are not required to keep records. However, this does not exempt them from compliance with cash requirements and order, in accordance with which cash transactions are carried out. Thus, the entrepreneur must have a cash book confirming the movement of funds. The responsibility of making insurance payments and personnel reporting is preserved.
Conclusion
What kind of taxation system did not choose an entrepreneur to study the scheme will require a certain time. It should be borne in mind that the draft laws, recommendations, methodical materials periodically make changes followed by follow. It is advisable to install the software that allows you to record in an automated mode. Moreover, the tax authorities take reports in electronic form. It should be noted that updating programs occurs in accordance with the legislative standards received. This allows an entrepreneur to always be aware of changes and correctly compile documentation. In general, the study of the draft schemes does not represent particular difficulties. Experts recommend starting with simplified, preferential modes.
Accounting is one of the most important aspects of your own business, which many underestimate.
Because of an inappropriate approach to accounting, people are divided into several types:
- some believe that the question does not require an immediate solution and you can forget about it until a certain period;
- others do not find anything difficult to conduct accounting, so they are taken for him independently;
- third heard that individual entrepreneurs were completely liberated from accounting reporting.
In fact, accounting is what you need to think about the planning phase. There are a number of reasons why the accounting is so important for any own business. The reduction in the load on issues related to taxes, the correct preparation of reports, the complete compliance with all the deadlines, is best to switch to the simplified form of taxes.
In connection with all this, many questions arise about the need to find an accountant in IP in a simplified scheme, who should carry out this activity, is it possible to lead to third parties or the owner himself.
Standard parameters
General
The legislation of the Russian Federation clearly makes it clear that all subjects associated with economic activities are required to keep records. But there are individual entrepreneurs and individuals engaged in private practice to which the state puts forward special conditions.
There are two conditions when performing a commitment to accounting for accounting:
- The entrepreneur must work on USN, which allows you to simplify all forms of income and costs;
- The main book of the entire enterprise becomes "". It requires any information related to moving funds between persons or organizations.
The best regime of tax management and accounting is a simplified tax system, which is selected by most entrepreneurs.
The largest advantages:
- Tax and accounting can be conducted in a simplified scheme.
- Reporting in the IFNS does not give up.
- The entrepreneur can choose the tax object:
- 6% of income;
- profit - costs, from the difference of which 5% is taken.
- The tax that is taken with general results is replaced by NDFL, VAT ,.
- The declaration is served only once a year.
- In some circumstances, the tax base can be reduced to the size of intangible assets and funds.
All of the above conditions allow to reduce payments to the state for doing business, and also seriously simplify, which is especially nice for small-sized enterprises.
What is indicated in the law
The NK Law of the Russian Federation contains several articles that constitute a holistic picture of how to determine the object of taxation. According to the law, income it is customary to consider money obtained from the sale of goods, property rights, as well as revenues that were not obtained by realization. In addition, the income received as a percentage of various sources is subject to accounting, for example, a bank deposit or a loan agreement. They are considered non-dealerization.
If the IP moved to a simplified taxation system, it is exempt from the need to pay personal income tax, if it comes to income, which were obtained by the results of business activities, of which the taxes necessary for general rates are deducted.
At the same time, all interest received from bank deposits should be taken into account even if the amount on an individual, which is not specified as an individual entrepreneur. The item is prescribed in the contract applied to the opening of the bank deposit.
Objects, timing and documents
In 2019, accounting for individual entrepreneurs occurs in two principles:
- income;
- revenues minus costs.
| Points for comparison | Revenues | Revenues minus expenses |
| Percentage of tax | 6% | 15% |
| Is there any right to deduct the contributions from the tax that the FIU and FSS were produced | Yes, the deduction can be 50% if IP has at the disposal. If it does not, then deduction will be 100% | Not |
| Is there any right to lower the interest of the tax rate | Yes, the decrease can be 1% | Yes, the decrease can be 5% |
| The process of calculating the number of tax contributions, as well as their payment | The calculation is made according to the principle of increments and is calculated quarterly. If the fact of overpayment happens, the amount is postponed for the next period. | When calculating the amount of income, take out the amount of consumption. The calculation also occurs quarterly. Survey the IP Declaration is obliged until April 30. |
The legislation itself does not imply any obligations regarding accounting. At the same time, if the organization is engaged in any activity, it is obliged to provide documentation that passes through accounting.
In order to maintain accounting, the organization must lead the following types of documents:
| Documentation on hired employees | This is an extensive concept that includes the following documents:
|
| Cash holders, parish and consumables | They are used only for cash transactions and accounting documentation. |
| Cash checks | This is a paper that confirms the fact of the transaction. It should be provided to all customers a cashier maintenance method is provided, or it can be replaced by a form of strictly reporting. |
| Cash reporting book | Database of all operations affecting the balance of Ltd. All information about the recipient or payer must be made. If the document is conducted in electronic form, it must be printed and sheets to collect in a brochure daily. |
| Cudir | This is the main document that conducts detailed accounting of financial revenues of funds in a physical or electronic value. If we speak in detail, the document takes a major role in paying calculations. If USN is used, then 6% of the cost "costs" cannot be registered. If the person who accounts for accounting during USN will require a corresponding document, it must be provided. |
The deadlines for the commissioning of the declaration in the tax inspectorate were not changed in the legislation during the USN and when the documentation was sent in a simplified form, the main thing is to submit a package until April 30. If the staff operates with hired workers, then the deadlines begin to change.
If there is a violation of the taxation regime, the responsibility will include and pay the fines in the following sizes:
If the following documents were not submitted to the FIU, the enterprise will also be responsible:
There are also the requirements of Rosstat, which should also be taken into account and be in combination. Otherwise, a fine will be imposed in the amount of from 10 to 20 thousand rubles. The main thing in matters of accounting is to have a proven person who will be competent enough for this case.
Complexities of business organization
The formation of accounting can be very different, so different faces can be conducted function:
The main defining factor in this is the volume of business. If the matter is completely small, then it is much easier to deal with yourself, as it will reduce costs. If the company has a medium or large size - the choice of a hired accountant is the most correct. And consulting services should be used with the urgent need for difficult stages of the organization's life.
Other nuances
Features of accounting
Features of accounting begins with that question whether it is worthwhile to conduct documentation at all, because the legislation is spelled out that the IP may not lead accounting. But there is another side - the obligation of the IP to the state, the company is obliged to take tax accounting, so accounting is necessary.
The accounting report adds another number of documents required for accounting:
- forms for various purposes;
- source documents;
- on cash registers.
Insufficient awareness in the topic often leads to the fact that entrepreneurs leading themselves completely independently call all the documents "accounting accounting", which is fundamentally incorrect. The main condition in which the IP is recommended to conduct the organization's business personally - professionalism, which is achieved through special training in universities, colleges, courses, or after receiving information by independently studying laws and rules.
Automation and Online Scheme
Those who account for accounting, there are always two options: to record on paper on your own either use automated systems. The second option turns out to be much simpler, it takes less time to implement.
Services designed for accounting can perform the following actions:
- Calculate the amount of tax, while referring to the necessary tax regimes.
- Work with tax declarations.
- Make up
- Register bank documents.
- Control payments to employees and transfer funds.
- Analyze profit or sales indicators.
Technologies allow you to do this both through programs and with the help of services on the Internet available around the clock. The first option is more expensive, but it allows you to work even without connecting to the Internet, all other indicators depend on the selected program or service.
As practice shows, online services - the best solution for IP than any program.
Advantages of online services in front of the programs:
- full-fledged accounting of IP on USN and documents on other taxes;
- data can be obtained from any computer online;
- if the delivery time will approach, the service will remind these;
- declarations can be filled at a distance;
- there are online consultants who are willing to provide their help;
- there is a base that will provide the correction services directly during the filling of documents;
- you can pass on-line reports;
- submission of documents for registration of IP.
It is only necessary to choose the passing UP service for the requirements, convenient for the one who leads the accounting.
Reporting enterprises
The payer can choose the means of interest to the state of deductions to the state, otherwise the taxation system will be chosen, and therefore the cost of all costs. In cases where the owner independently decided to conduct all the affairs of the enterprise, he must familiarize himself with the step-by-step instruction, which will help him understand with all the nuances and the subtleties of the upcoming work.
The first thing that the individual entrepreneur must learn when building an organization from scratch is obliged to lead the book of income and expenses. It contains records of all operations that led with finance. The book is the basis for making a declaration that is necessary for the tax inspectorate.
The rate of deductions is considered to be 13%, and the norm for VAT is 18%.
In the presence of vehicles or land, from these possessions it is also necessary to pay deductions. If, the company uses cash desks for payment for payments, then it is necessary to keep a journal in which there will be a record of primary receipt and cash documents.
If the company has at his disposal of hired workers, then for each of them it is necessary to form an accounting type where information about the listed salary will be present, as well as write-off taxes with these amounts.
The general list of documents that must be provided in the presence of hired workers in the following instances:
- tax service;
- pension Fund
- social insurance fund.
The amount of deductions is constantly changing, so it is necessary to follow them.
Income and expenses when conducting accounting IP on the USN
Revenues should be documented, otherwise the tax inspectorate considers them completely illegal. Therefore, it is necessary to clearly prescribe in reports, accounting books and other documents. If IP uses the "income" taxation system, then 6% of taxes are collected from the entire earned amount.
If an IP system "Revenues minus costs" system is used, the tax rate is 15%. At the same time, all income should also be painted, but expenses are added to them. Any funds with finance are invalid if they do not have confirmation in other documents.
Step-by-step instruction
An example of keeping and its order includes the following steps:
- Calculation of the potential size of expenses and income.
- Choosing a tax regime.
- Tax scope should be under sensitive control.
- If the company will use the services of hired workers, then it is necessary to take into account.
- Determine a clear tax regime calendar.
- Definition with a form of cooperation, with a person who will manage and lead accounting.
- The safety and maintenance of accounting IP on the USN of all documents throughout the entire existence of a business.
Accounting in IP It has many nuances and features with which it does not interfere with to familiarize themselves with novice entrepreneurs. What taxes are applied by IP, what are their advantages and disadvantages, which is beneficial to a particular way of keeping accounting - all this can be found from our article.
General features of accounting IP
By deciding on his registration as an IP, not all businessmen understand that from the moment of issuing them the appropriate certificate for the results of entrepreneurial activities will have to answer all their property. That is, not only a commodity for sale, not only shopping and office equipment, but also a personal car, their own apartment, cozy cottage, etc. This is the main thing about what to remember the IP, not only thinking about the profitable transactions, but also by organizing Accounting.
It would seem what is the full responsibility of this kind of such a kind of accounting? Yes, the most direct. Incorrectly organized accounting can lead to the appointment of large penalties and the accrual of the penalties for very likely (with incorrect organization) accounting errors. And these sanctions may affect not only cash and property related to the business, but the entire state of the PI. In addition, it is worth paying special attention to which the debts arising during business are not canceled when the IP is closed. Paying these debts, one way or another, will have to be, because if this is not done, it can be about the compulsory recovery and even about the initiation of a criminal case. If an individual has a 3-year debt for paying taxes in the amount of more than 600 thousand rubles, and this is 10% of the accruals payable, it is entitled to bring to criminal liability under Art. 198 of the Criminal Code. Even more stringent measures can be applied to individuals with debts more than 1,800 thousand rubles.
However, it is not necessary to scare in advance, because the status of an individual entrepreneur also has positive parties, and maybe they compensate for inconvenience.
- First, even if the fines are accrued and mandatory to pay, their size can be achieved to reduce by contacting the court. Judges often go towards entrepreneurs and reduce the amounts of penalties, taking into account the difficult financial situation of the IP and his family.
- Secondly, the sizes of penalties at the PI are much lower than similar sanctions concerning organizations. The difference in the amount of punishment for accounting and administrative violations in the IP and legal entity is very significant.
Accounting, in his understanding by professional experts, NP has no. That is, he does not make any accounting wiring, it does not constitute balance sheets and other complicated calculations. But a lightweight accounting option, he still must behave. Depending on which taxation system, IP chose, you can talk about the features of the organization of accounting. Of the general traits characteristic of all entrepreneurs, you can mark 2:
- Each entrepreneur is obliged to keep the book of income and expenses (except IP on UNVD).
- Regardless of the economic activity, the entire IP should pay fixed contributions to the Pension Fund of the Russian Federation (FFR).
Features of the accounting of the accounting of the PI with
Perhaps, accounting in IP On the usual taxation system, compared with other IP, is the time consuming and complex. Stay in this mode, and sometimes the entrepreneurs come to it forcing the harsh conditions of competition. In the industries where the offer of goods (or services) is much higher than demand, consumers organizations prefer to deal with a full-fledged payer of value added tax (VAT). It is especially true and offers a businessman to become such a payer.
Accordingly, the PI, applying a conventional taxation system, should:
- Like all IP, lead the book of income and expenses.
- As a payer of VAT, fill out purchases and sales books, invoice for goods (or services) and in cases established by law, register them in the relevant journal.
- If the entrepreneur hires workers, he must conduct personnel records.
This option provides for the payment of the following taxes:
- Tax on income of individuals (NDFL) - the entrepreneur pays 13% from the revenues obtained as a result of its activities. From the received income, the PI may subtract costs that have confirmation of documents; or expenses without such a confirmation - in the amount of no more than 20% of the income received. The income is also reduced by the amount of tax paid, contributions to the FIU and state-related business.
- Value added tax in the amount of 18%.
- Fixed fee for yourself in the FIU.
- NDFL and insurance premiums with wages of employees.
- Perhaps there are some local taxes in the region, to pay which is also necessary (property tax, transport tax, land tax, etc.)
SIP are reported on the basis of the tax inspectorate:
- VAT - every quarter up to the 25th day of the next month.
- According to NDFL - annually until April 30, the next calendar year.
- Established reporting to extrabudgetary funds and nor if there are employees.
Do I need an accountant for IP on the USN and the patent system?
One of the most common IP accounting systems is simplified. The concept of "simplified" (or USN) is familiar to every little bit associated with the business man. This accounting system justifies its name and is simply simple. All major taxes replaces a single simplified tax, and the entrepreneur is given the right to choose one of the options for its calculation. Tax objects - "revenues" or "revenues minus costs" - suggest different rates for calculation. In the first case, the tax is considered as 6% of all funds received, in the second - as 15% of the difference between the funds received for the goods sold and the services rendered and the funds spent on the purchase of these goods to provide conditions for the provision of paid services, and Also, the sums of other costs, which are accomplished in order to a comprehensive organization of production, storage and sales of products.
The simplified is assumed only to fill in the entrepreneur of the book of income and expenses (Kudir) and the annual presentation of the report on the established form to the tax inspectorate. The report must be submitted until March 31 of the following year, as well as not to forget quarterly up to the 25th to pay advance payments for simplified tax.
The patent system of taxation (PSN) can only be used by a narrow circle of entrepreneurs, whose activity falls into the list of activities of this system, and the number of employees of which does not exceed 15 people. At PSN, IP only leads the Cudir and in two stages pays a certain amount of tax. Reporting on the patent system is not provided.
Does the entrepreneur need an accountant to keep such a simple metering - to solve only him.
If IP attracts for the work of employees, for him is required: conducting recruitment; paying all taxes with their s / fee; Reporting to extrabudgetary funds. Fixed payments in the FIU are mandatory at both systems.
Elementary Accounting for IP on UNVD and ESHN
Individual entrepreneurs who have transferred to taxation on the ENVD system are not obliged to conduct even a book of income and expenses. Such an IP responsibilities are imputed only to the accounting of physical indicators that characterize the activity carried out by them. Businessman on this system: Provides quarterly reporting to the tax inspection (up to the 25th of the next quarter); pays the calculated tax (up to the 20th of the same month).
Entrepreneurs applying the Eschen, not lucky as "spheners": they will still have to lead the book of income and expenses. But taxes on the Esch are paid only twice a year (July 25 and March 31), and the annual report to the tax must be passed until March 31 of the following year.
Fixed tax in the FIU for both systems remains unchanged. In the presence of employees, transfer taxes from their wages and report to the controlling authorities will have to be as well as entrepreneurs on the basis.
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