1s accounting general taxation system. Tax systems: how to make the right choice? All tax systems

Before you start working in the program, you need to set up your organization's accounting policy. We are talking about such settings in 1C 8.3 and 8.2, such as, for example, what taxation regime the enterprise is in, how to allocate costs, how to take into account production costs, depreciation methods, etc.

The question immediately arises: where can I find the accounting policy in 1C 8.3? The link to it is in the “Organizations” directory in the “Go” section:

The settings window for filling out the accounting policy consists of several tabs and two buttons for selecting a taxation mode. Let's look at all the bookmarks related to the general mode in turn.

The first tab to fill out is .

The first element on this tab is a checkbox where you need to indicate whether accounting is applied according to the requirements of PBU 18.02. This is necessary for income tax to be calculated.

There are mostly checkboxes here, I'll go through them in order:

We indicate whether the company operates without VAT or with VAT at a zero rate. If this box is checked, separate batch accounting will be maintained for the sale of such goods or services in order to correctly reflect VAT.
If the organization uses simplified VAT accounting, check the appropriate box. Please note that simplified accounting has some limitations. For example, VAT cannot be charged on positive amount differences.
In the third paragraph, you need to indicate whether VAT should be charged on the shipment if there is no transfer of ownership.
Here we indicate whether VAT is charged on the transfer of real estate without transfer of ownership.
Until 01.10.2011, VAT can be charged on positive amount differences and separate invoices can be issued. If such accounting is required, check the appropriate box.
Invoices can be generated in conventional units. If this checkbox is checked, such invoices will be printed in rubles.

If the organization is a UTII payer, check the appropriate box and select the cost distribution base.

Reserves

On this tab, you only need to select the method for valuing inventories.

Expenses

Here you need to indicate the types of activities for which costs are taken into account in account 20. You also need to indicate the method of inclusion in the cost price and specify additional settings (if necessary).

Reserves

This tab indicates whether reserves will be formed in the accounting account or in both at once.

Our video on entering an organization and setting up accounting policies in 1C 8.3:

If you think that understanding tax regimes is very difficult, then you are not alone, Albert Einstein himself is in your company. The creator of the theory of relativity believed that the most incomprehensible thing in this world is the tax scale. However, if you want to conduct an effective, financially, entrepreneurial activity, you will still have to understand this.

And for those who still have questions or those who want to get advice from a professional, we can offer free tax consultation from 1C specialists:

What is the tax system?

The taxation system refers to the procedure for collecting taxes, that is, those monetary contributions that each person receiving income gives to the state. Taxes are paid not only by entrepreneurs, but also by ordinary citizens whose income consists only of salaries. With proper planning, the tax burden of a businessman can be lower than the income tax of an employee.

Well, since we are talking about the taxation system, we need to understand its main elements. According to Art. 17 of the Tax Code of the Russian Federation, a tax is considered established only if the taxpayers and elements of taxation are determined, namely:

object of taxation - profit, income or other characteristic, the appearance of which creates an obligation to pay tax;
tax base - monetary expression of the object of taxation;
tax period - a period of time at the end of which the tax base is determined and the amount of tax payable is calculated;
tax rate - the amount of tax charges per unit of measurement of the tax base;
tax calculation procedure;
procedure and deadlines for tax payment.

Today in Russia you can work under the following tax regimes (taxation systems):

- general taxation system;
The simplified tax system is a simplified taxation system in two different versions: and
- a single tax on imputed income;
- unified agricultural tax;
(only for ).

As you can see, there is plenty to choose from.

In our service you can prepare a notification about the transition to the simplified tax system absolutely free of charge (relevant for 2019):

Note: There is another rarely used tax system - when implementing production sharing agreements, which is used in mining, but we will not consider it in this article.

Let's take a look at the main elements of Russian tax regimes. Let's take into account that several different taxes are paid on OSNO: property tax of organizations or individuals, plus individual entrepreneurs on OSNO pay income tax on individuals, and organizations pay income tax.


Object of taxation	Income (for the simplified tax system Income) or income reduced by expenses (for the simplified tax system Income minus expenses)	Taxpayer's imputed income	Income reduced by expenses	Potential annual income	For income tax - profit, that is, income reduced by the amount of expenses. For personal income tax - income received by an individual. For VAT - income from the sale of goods, works, services. For property tax of organizations and individuals - real estate.
The tax base	The monetary expression of income (for the simplified tax system Income) or the monetary expression of income reduced by expenses (for the simplified tax system Income minus expenses)	Monetary value of imputed income	Monetary value of income reduced by expenses	Monetary value of potential annual income	For income tax - the monetary expression of profit. For personal income tax - the monetary expression of income or the value of property received in kind. For VAT - revenue from the sale of goods, works, services. For corporate property tax - the average annual value of property. For personal property tax, the inventory value of the property.
Taxable period	Calendar year		Calendar year	Calendar year or period for which the patent was issued	For income tax - calendar year. For personal income tax - calendar year. For VAT - quarter. For property tax of organizations and individuals - calendar year.
Tax rates	by region from 1% to 6% (for the simplified tax system Income) or from 5% to 15% (for the simplified tax system Income minus expenses)	15% of imputed income	6% of the difference between income and expenses	6% of potential annual income	For income tax - 20% in general, and from 0% to 30% for certain categories of payers. For personal income tax - from 13% to 30%. For VAT - 0%, 10%, 20% and calculated rates in the form of 10/110 or 20/120. For corporate property tax - up to 2.2% For personal property tax - up to 2%.

What influences the ability to choose a tax system?

There are many such criteria, and among them:

Kind of activity;
organizational and legal form - or;
amount of workers;
the amount of income received;
regional features of tax regimes;
the cost of fixed assets on the enterprise's balance sheet;
circle of main clients and consumers;
export-import activities;
preferential tax rate for certain categories of taxpayers;
regularity and uniformity of income generation;
the ability to properly document expenses;
the procedure for payments for employees for LLCs and individual entrepreneurs.

If you want to avoid annoying financial losses, with any taxation system you must first of all organize it correctly. So that you can try the option of accounting outsourcing without any material risks and decide whether it suits you, we, together with the 1C company, are ready to provide our users a month of free accounting services:

Absolutely all taxpayers can work on the general taxation system; OSNO is not subject to any restrictions. Unfortunately, this system is the most burdensome in Russia, both financially and administratively (that is, complex in accounting, reporting and interaction with tax authorities).

But for small businesses there are much simpler and more profitable tax regimes, such as the simplified tax system, UTII, Patent Taxation System, Unified Agricultural Tax. Such regimes are called preferential or special, and they allow a start-up or small business to operate in fairly benign conditions. You can familiarize yourself with these taxation systems in detail in separate articles dedicated to them.

To work under preferential treatment or must meet a number of requirements, such as:

Requirements		Unified agricultural tax	UTII
Kind of activity	The production of excisable goods (alcohol and tobacco products, cars, gasoline, diesel fuel, etc.) is prohibited; extraction and sale of minerals, except for common ones, such as sand, clay, peat, crushed stone, building stone. Prohibition of use by banks, pawnshops, investment funds, insurers, non-state pension funds, professional participants in the securities market, private notaries and lawyers. For a complete list, see Art. 346.12 (3) Tax Code of the Russian Federation.	Intended only for agricultural producers, i.e. those who produce, process and sell agricultural products. This also includes fisheries organizations and entrepreneurs. The main condition for the application of the unified agricultural tax is that the share of income from the sale of agricultural products or catch must exceed 70% of total income from goods and services. LLCs or individual entrepreneurs that do not produce agricultural products, but only process them, are not entitled to apply the Unified Agricultural Tax. Manufacturers of excisable goods (alcohol, tobacco, etc.) also cannot apply the Unified Agricultural Tax.	The following services are allowed: household, veterinary, catering, parking lots, trucking, service stations, etc., as well as some types of retail trade in areas up to 150 square meters. m. (a complete list of activities on UTII is given in clause 2 346.26 of the Tax Code of the Russian Federation). The specified list of activities can be reduced regional laws.	Certain types of business activities specified in Art. 346.43 of the Tax Code of the Russian Federation, including services and retail trade (as well as catering services) on areas up to 50 square meters. m. This list can be expanded in the regions with additional types of household services for OKUN.
Organizational and legal form	LLCs and individual entrepreneurs, except for foreign organizations, government and budgetary institutions and organizations in which the share of participation of other organizations is more than 25%	Only LLCs and individual entrepreneurs of agricultural producers or fisheries.	LLCs and individual entrepreneurs, except for organizations in which the share of participation of other organizations is more than 25%, as well as categories of largest taxpayers	Individual entrepreneur only
Number of employees	No more than 100	There are no restrictions for agricultural producers, and for fishing farms - no more than 300 workers.	No more than 100	No more than 15 (including the individual entrepreneur himself and employees in other modes)
Amount of income received	An already operating LLC cannot switch to the simplified tax system if, based on the results of 9 months of the year in which it submits a notice of transition, its income exceeded 112.5 million rubles. There is no such restriction for individual entrepreneurs. Additionally, LLCs and individual entrepreneurs who received income in excess of 150 million rubles during the year lose the right to the simplified tax system.	Not limited, provided that the share of income from the sale of agricultural products or catch exceeds 70% of total income from goods and services.	Is not limited	An entrepreneur loses the right to a patent if, since the beginning of the year, his income from the type of activity for which the patent was received has exceeded 60 million rubles.

Here we have provided only the most basic requirements for the application of preferential treatment; for complete information, please refer to the relevant articles on the website.

Algorithm for choosing a tax system

So, we have understood the main elements of Russian tax systems. What to do with all this? You need to assess which tax regimes your business meets.

You need to start with the chosen type of activity, namely, the requirements of which taxation systems it fits into. For example, retail trade and services are subject to the simplified tax system, OSNO, UTII and PSN. Agricultural producers can work on OSNO, simplified tax system and unified agricultural tax. Organizations and individual entrepreneurs engaged in production cannot choose UTII and PSN. Individual entrepreneurs can purchase a patent for production services, such as the production of carpets and carpet products, sausages, felted shoes, pottery, cooper's ware, handicrafts, agricultural implements, eyewear, business cards, etc. The widest selection of special activities tax regimes - under the simplified tax system.
In terms of organizational and legal form (IP or LLC), the restrictions are small - only individual entrepreneurs can acquire a patent, but the benefits of a patent for organizations can easily be replaced by the UTII regime if it is applied in the selected region. Other tax regimes are available to both individuals and legal entities.
In terms of the number of employees, the patent tax system has the most stringent requirements - no more than 15 people. Restrictions on employees for the simplified tax system and UTII (no more than 100 people) can be called quite acceptable for starting a business.
The estimated income limit for the simplified tax system is 150 million rubles per year; perhaps, it will be difficult for trade and intermediary firms to meet it. There is no such income limit for UTII, but only retail trade is allowed, not wholesale. Finally, the limit of 60 million rubles for the patent tax system is quite difficult to overcome given the limited number of employees, so this requirement can be called not very significant.
If you need to be a VAT payer (for example, your main clients are VAT payers), then it is better to choose OSNO. But here you need to have a good idea of what the amount of VAT payments will be, and whether you can easily return the input VAT from the budget. In the situation with this tax, it is almost impossible to do without qualified specialists.
The simplified tax system Income minus expenses option may, in some cases, turn out to be the most profitable in terms of the amount of single tax payable, but there is a serious bureaucratic point here - confirmation of expenses. In this case, you need to know whether you can provide supporting documents (for more details, see the article on USN Income minus expenses).
After you have selected several taxation options for yourself (we remind you that OSNO can always be on this list), it is worth making a preliminary calculation of the tax burden. It is best to turn to professional consultants for this, but we will give the simplest examples of calculations here.

Note: the examples below are conditional for ease of comparison (for example, UTII is calculated quarterly, and we compare annual tax amounts), but are suitable for comparing the tax burden.

An example of comparing the tax burden under different regimes for an LLC

Solnyshko LLC plans to open a non-food store in the city of Vologda. The following data is available:

estimated turnover, i.e. sales income per month - 1 million rubles (excluding VAT);
estimated expenses (purchase of goods, rent, salaries, insurance premiums, etc.) per month - 750 thousand rubles;
sales area - 50 sq. m;
number of employees - 5 people;
the amount of insurance premiums for employees per month is 15 thousand rubles.

By type of activity, a non-food store (taking into account the fact that it is an LLC, a patent would also be possible for an individual entrepreneur) satisfies the requirements of the following taxation systems: UTII, simplified tax system and OSNO. Since Solnyshko LLC complies with the restrictions established for preferential regimes, we will compare only UTII, simplified tax system Income, simplified tax system Income minus expenses. OSNO is not included in the calculations, as it is clearly an unprofitable option.

1. For UTII, income and expenses are not taken into account, and the imputed tax is calculated using the formula: BD * FP * K1 * K2 * 15%:

DB for retail trade is equal to 1800 rubles,
FP - 50 (sq. m),
K1 for 2019 - 1.915,
K2 for the city of Vologda is equal in this case to 0.52.

The amount of imputed income will be 89,622 rubles per month. Let's calculate UTII at a rate of 15% - equal to 13,443 rubles per month. In total, UTII for the year will be 161,320 rubles. This amount can be reduced by paid insurance premiums and employee benefits (15 thousand rubles * 12 months), but not more than half. The annual amount of UTII payable will be 80,660 rubles(We remind you that UTII is calculated and paid quarterly).

2. For the simplified tax system Income, the calculation of the single tax looks like this: 1 million rubles * 12 months. * 6% = 720,000 rubles. This amount can also be reduced by paid insurance premiums and employee benefits (15 thousand rubles * 12 months), but not more than half. We calculate: 720,000 - 180,000 (insurance premiums for employees per year) = 540,000 rubles single tax payable for the year.

3. For the simplified tax system Income minus expenses - the usual tax rate in the Vologda region is 15%. We calculate: 12 million rubles (income for the year) minus 9 million rubles (expenses for the year) = 3 million rubles * 15% = 450,000 rubles single tax payable for the year. We cannot reduce this amount at the expense of insurance premiums; we can only take the contributions into account in expenses.

Note: the calculation and payment of the single tax on the simplified tax system occurs in a slightly different order - through the payment of advance payments quarterly, but this does not affect the annual total tax amount.

Total: The most profitable option in this particular case turned out to be UTII.

Does this mean that UTII is the most profitable regime for all trading enterprises? Of course not. Let's change the calculations a little. Let, for example, K2 in the formula be 0.9 (we remind you that K2 is established by regional laws), then the annual amount of imputed tax payable will be already 139,603 rubles. And if the store’s revenue is not 1 million rubles, but 300 thousand rubles per month, then the single tax on the simplified tax system for income will be 108,000 rubles, while the amount of UTII does not decrease with a decrease in turnover, because calculated on the basis of a physical indicator, in this case sq. m.

If we also assume that even such a rather modest turnover will not reach the store in the first month of its operation, then the UTII payer must still pay a fixed estimated amount of tax from the first day of registration, while the simplifier will begin to calculate the single tax only with the beginning of income generation. Taking into account this situation, the simplified tax system for income becomes more profitable. That is why a novice businessman, when the real income is still unknown, is recommended to work on the simplified tax system.

We draw the attention of all LLCs - organizations can pay taxes only by non-cash transfer. This is a requirement of Art. 45 of the Tax Code of the Russian Federation, according to which the organization’s obligation to pay tax is considered fulfilled only after presentation of a payment order to the bank. The Ministry of Finance prohibits paying LLC taxes in cash. We recommend that you open a current account on favorable terms.

Combination of modes

What if you want to conduct several lines of business, for example, retail sales in a store and the provision of trucking services? You can combine tax regimes. Let's assume that the store, with a small area, gives a good turnover. To reduce the tax burden, it can be transferred to UTII or PSN (for individual entrepreneurs), and transportation that is carried out from time to time can be subject to a single tax on the simplified tax system. If, on the contrary, transportation brings a stable income, and trade in a store has ups and downs, then it is more profitable to conduct transport services on UTII, and trade on the simplified tax system.

What modes can be combined? Various combinations are possible: OSNO and UTII, PSN and simplified tax system, PSN and UTII, etc. But there are also prohibitions: they do not combine OSNO and UTII, OSNO and simplified tax system, simplified tax system and UST.

And when choosing a taxation system, it is imperative to take into account regional characteristics. Potentially possible annual income for PSN, K2 for UTII, the size of the differentiated tax rate for the simplified tax system. Income minus expenses is set by local authorities. Sometimes in neighboring cities that are similar in purchasing power, but located on the territory of different municipalities, the amount of taxes payable under preferential regimes may differ several times. Maybe in your case it is worth considering the possibility of opening a business in a neighboring area?

Thus, the choice of tax regime depends on many nuances. In your specific case, we recommend that they offer a taxation option specifically for you, and taking into account the prospects of your business. We give only general recommendations on choosing a tax system.

Below are examples of accounting policies for accounting purposes for different types of activities:

Accounting policy in production
Accounting policies in trade
Accounting policies for the provision of services

Our video lesson discusses how to analyze accounting policies to determine whether they comply with the accounting maintained in the 1C 8.3 program. The accounting policy settings that are present in the program have been studied:

General information about accounting policies in 1C 8.3

Where can I find the accounting policy in 1C 8.3? Located she In chapter Main:

An accounting policy in 1C 8.3 should be formed annually, even if there have been no changes to it. This is due to changes in the program itself - it is constantly being improved, new fields and settings appear:

On your own initiative, you can make changes to the accounting policy if circumstances require it, for example, new transactions have appeared, etc., or in the event of changes in legislation. If this happens in the middle of the year, then a new accounting policy is created in the 1C 8.3 database, where in the column Can be used with you need to set the date from which it applies. If you change an existing document, the program will require you to redo all operations from the beginning of the year and problems may arise:

In 1C 8.3 Accounting for a legal entity there are two options for accounting policies: for the general and simplified tax system:

Let's consider both options.

Setting up accounting policies in 1C 8.3 for the general taxation system (OSNO)

Settings in 1C 8.3 are presented in seven tabs. Opposite many positions there is a link in the form of a “?” sign; by clicking on it, you can call up a tooltip that helps you navigate the program:

Therefore, in the article we will only touch on those points that may raise questions or difficulties.

In the income tax settings, we will study two points:

The organization determines direct costs independently, but their choice cannot be arbitrary, it must be strictly justified economically. By button Create you need to set the conditions, if simultaneously met, the flow will be considered direct:

The list of Types of expenses in NU is closed; each type is tied to its own line in the income tax return.

Nomenclature groups must be filled out from the list of Nomenclature Groups in the directory of the same name, excluding groups that imply trading activities, since income from it falls on a different line of the declaration than income from the sale of one’s own production:

On the VAT tab, the default setting is set to Charge VAT on shipment without transfer of ownership, as this is a legal requirement. If there is a need to maintain, for example, if there are export operations, UTII exemptions, then you need to mark this setting in 1C 8.3. You can determine the procedure for maintaining separate accounting yourself, securing it with an accounting policy:

In 1C 8.3 it is possible to maintain separate accounting on account 19, then when you set this setting to account 19, a third sub-account will open:

In each document for invoice 19 you will need to indicate the procedure for reflecting input VAT:

Then you need to select the general procedure for registering invoices for prepayments:

This procedure will be in effect by default in 1C 8.3; you can set your own procedure for each agreement with a counterparty:

If you check the box The organization applies UTII, then using the Types of activities link you can enter all ongoing types of activities transferred to UTII. In the form that opens, enter the type of activity and address. Based on these data, the 1C 8.3 program independently determines OKTMO, coefficient K1, and the tax office. In fact, all that remains is to enter the physical indicators and K2, and then the UTII declaration will be filled out and calculated automatically:

You can choose the basis for income distribution when combining UTII with other taxation systems yourself. The Ministry of Finance recommends taking into account both sales and non-sales income:

This tab allows you to select the method of valuing inventory (FIFO or Average) and retail goods (using account 42 or without):

The main cost accounting account in 1C accounting policy is specified for automatic substitution in all documents; it can then be changed directly in them. For small organizations, it sometimes makes no sense to use account 20; they account for all costs on account 26:

But if you still need to use it, then you need to note for what types of activities it will be used:

If you choose to perform work or provide services, you will also have to fill in the cost write-off method:

Without taking into account revenue - account 20 is always closed at the end of the month;
Taking into account revenue, account 20 will be closed only for those item groups for which revenue is reflected this month;
Taking into account revenue from production services - the setting is valid only for sales reflected using the document :

Indirect costs can either be written off monthly to account 90 (direct costing) or distributed over 20:

In the second case, you need to set rules for the distribution of accounts 26 and 25:

Creating reserves in accounting is the responsibility of all organizations. However, in the 1C 8.3 program for accounting and tax accounting, the same procedure for deducting reserves, prescribed in the Tax Code, is used. Whereas in accounting, these rules are actually absent and can be determined by the accountant independently, based on the circumstances. In tax accounting, deducting reserves is the right of the organization:

This setting is for organizations that experience similar situations of delays when transferring and withdrawing funds:

How to set up accounting policy parameters for income tax in 1C 8.3 is discussed in the following video:

An example of an accounting policy for tax accounting under OSNO

Here is a sample LLC tax accounting policy for several types of activities under OSNO, which can be downloaded for free:

Accounting policy of LLC in production
Accounting policy of LLC in trade
LLC accounting policy when providing services

Setting up accounting policies in 1C 8.3 for the simplified taxation system (STS)

There are six bookmarks here. Let's consider those that differ from those discussed above:

simplified tax system

We reflect the object of taxation and determine the type of income to be substituted into documents by default, depending on which income is greater. However, you can change this type of income manually directly in the documents:

The cost distribution method is determined independently. To maintain uniformity in 1C 8.3, it is more rational to take into account on a cumulative basis:

If desired, automatic formation of reserves can be set only for accounting units.

Any accountant knows about the need to formulate an organization’s accounting policy for each enterprise. No less important is setting up accounting policies in the 1C Accounting program. The correct operation of the program depends on how we configure this register, how and what checkboxes we put. An incorrectly checked box can lead to serious errors in the information base, incorrect maintenance of both accounting and tax records in the program and, as a result, incorrect completion of reports and declarations.

The key to successful work in the program is the correct setting of the accounting policy, and today I will tell you about each item of this program register.

1. Setting up accounting policies for accounting purposes.

Please note that with release 44 in the 1C: Accounting 8 version 3 program, the organization’s accounting policy settings have changed. Now we need to fill out two different information registers. First, accounting rules are set up, and then taxes and reports.

There are two ways to go to the accounting policy settings for accounting.

The first one is in the “Main” section

In this case, a window will open for setting up the accounting policy for the organization set as the main one in the infobase. If necessary, the organization for which the accounting policy is being configured can be changed by selecting the required one in the list.

In the current window, open “Change History”

In the window that opens, using the “Create” button, the accounting policy of the selected organization for the next year is formed.

The second way to open an accounting policy in the 1C Accounting 3.0 program from an organization card:

As a result, we will also get into the history of changes in this information register for the current organization:

So, let's create a new accounting policy for 2017.

First, we need to choose the method by which inventories will be written off in accounting: average or FIFO:

Next, the method is established by which the program will take into account goods at retail: at the cost of acquisition or at the selling price. If you want to see the trade margin on account 42, then you need to select the method of accounting for goods based on the sales value. However, let me remind you that in tax accounting for calculating income tax, direct expenses are determined only by the cost of purchasing goods.

In the next block, we indicate the cost accounting account, which will be inserted by default into the “Requirement - Invoice” document, and also mark with checkboxes whether our organization produces products, performs work, and provides services to customers.

When you select the second checkbox, the field for selecting the method of writing off costs becomes available.

If you select the “Excluding revenue” method 20, the account will be closed at the end of the month in any case, regardless of whether revenue is reflected in this period or not.

The write-off method “Taking into account all revenue” allows you to close the costs of account 20 only for those item groups for which revenue is reflected in a given month.

If you choose the third method of writing off costs “Taking into account revenue only for production services”, then account 20 will be closed only for those services that are reflected in the document “Rendering production services”.

If at least one of the two checkboxes “Production of products” or “Performance of work, provision of services to customers” is selected, then setting up methods for distributing indirect costs becomes available.

First, let's decide on the write-off of general business expenses. If we choose to include general business expenses in the cost of sales (the so-called direct costing), then account 26 will be closed at the end of the month to account 90.08, i.e. management expenses.

If we need to include costs on account 26 in the cost of production, then in this case it is necessary to determine the method for distributing these costs.

We be sure to fill out the period from which our changes and organization will be accepted.

If a cost account is not specified, then this allocation method will default to both accounts 26 and 25.

Next, you must specify the distribution base. It is determined depending on the specifics of the organization. It makes sense to choose as the distribution base those costs that are guaranteed to occur every month, for example, when producing products - “Output Volume”, and when providing services, the main costs are “Wages”.

The next block of settings is related to manufacturing enterprises.

Selecting the checkbox “Deviations from the planned cost are taken into account” means that the organization records finished products at the planned cost and is formed by posting D-t 43 and K-t 40, and then at the end of the month the program will calculate the actual cost and make an adjustment to the manufactured products.

It makes sense to set the next two checkboxes if the production of products at our enterprise is a complex technological process that consists of separate phases, the so-called processing stages. And each processing stage ends with the release of intermediate or final products. In this case, it makes sense to calculate the cost of semi-finished products, finished products and services provided, taking into account the sequence of our production. If an organization provides services to its own departments, then the program also has the ability to set up a counter release.

Let's look at another block of settings.

By checking the box “Account 57 “Transfers in transit” is used when moving funds,” we get the opportunity to reflect transactions for withdrawing and depositing cash and using account 57. It makes sense to set this setting if the transfer of funds takes place over several days. For example, this happens when paying with payment cards.

If an organization creates reserves for doubtful debts, then to automatically accrue them in accounting, you need to check the appropriate setting box.

If your organization keeps records of permanent and temporary differences in the valuation of assets and liabilities, then you need to check the box “PBU 18 “Accounting for calculations of corporate income tax” is applied. Small businesses and non-profit organizations may not apply PBU 18/02.

2. Setting up accounting policies for the purposes of NU for the organization on the OSN.

After we have formed the accounting policy for accounting purposes, we will move on to setting up tax accounting in the program. This can also be done in two ways.

The first one, here in the accounting policy settings for accounting:

Second, in the “Main” section

In the window that opens, we select the tax system.

Depending on the selected system, the composition of the settings on the left side of the window changes. In the case of OSN, the settings “Income Tax” and “VAT” appear on the left. The “Property Tax”, “Personal Income Tax” and “Insurance Contributions” settings are common to any taxation system.

For general taxation taxation, go to the “Income Tax” tab.

Here the income tax rates are indicated, as well as the method of calculating depreciation. When choosing a non-linear method, you must remember that this method is used only for OS from 1 to 7 depreciation groups.

In addition, it is possible to configure the method of repayment of workwear and special equipment: at a time or set a period of use upon transfer to operation.

The next setting “List of direct expenses” is a kind of “separator” of direct and indirect expenses. What we list in this register, those expenses will be reflected in the income statement as direct.

When filling out this register for the first time, the program will offer to fill out direct expenses in accordance with Art. 318 Tax Code of the Russian Federation.

The resulting list of expenses can be edited by adding or removing some items.

Let's move on to the next setting. Nomenclature groups are indicated here, the revenue for which in the income tax return is reflected as revenue from the sale of goods and services of own production.

Well, the last setting on this tab is the procedure for paying advance payments: quarterly or monthly, depending on the profit.

The following settings relate to VAT: VAT exemption, setting up separate accounting and the procedure for issuing invoices for advance payments.

Next we move on to the property tax settings. Property tax rates and available tax incentives are indicated here. If there are objects with a special taxation procedure, i.e. different from that established for the organization as a whole, it is necessary to fill out the appropriate register.

On the same tab, the tax payment deadline and advance payments for property tax are configured. When setting up advance payments at the end of the month, the routine operation “Calculation of property tax” appears. In addition, methods for reflecting property tax expenses are separately prescribed.

Another tab is personal income tax. Here we indicatehow our organization will apply standard deductions - on an accrual basis or over the employee's monthly income.

The last required setting is insurance premiums. Here we indicate whether the organization employs pharmacists, miners, or workers with hazardous and difficult working conditions.

In addition to the listed settings that are mandatory for enterprises on OSN, using the hyperlink “All taxes and contributions” you can open additional settings, for example, transport tax, land tax. You can also set payment reminders in the program, for example,indirect taxes or deadlines for submitting statistical reports.

3. Setting up accounting policies for NU purposes for an organization using the simplified tax system.

Let's now look at the accounting policy settings for an organization using the simplified tax system with the tax object “Income minus expenses”

First, we establish a taxation system. We note whether our organization is a UTII payer, whether it must pay a trade fee and the date of transition to the simplified tax system.

The simplified tax system tab contains very important settings regarding the procedure for recognizing expenses.

The flags indicate those operations that need to be done in the program in order for the corresponding expenses to be included in the KUDiR. For example, expenses for purchased goods will appear in column 7 of the income and expenses ledger if the product is recorded in the program, paid to the supplier and sold. You can also check the additional checkbox “Receipt of income”, then the costs of the goods will go to KUDiR if there are four operations in the program: receipt of goods, payment to the supplier, sale to the buyer and receipt of payment from the buyer.

In the UTII settings, it is necessary to indicate the types of activities for which the organization is obliged to pay UTII. At the same time, the 1C Accounting 8.3 program will immediately tell us the amount of tax for the quarter.

The settings for personal income tax and insurance contributions for the simplified tax system do not differ from the settings for these parameters considered for enterprises using the general taxation system.

4. Printing accounting policies in the 1C: Accounting program 8.

After we have set up accounting policies for accounting and tax accounting, we can print them without leaving the program. You can also print out an order on accounting policies, a working chart of accounts, forms of primary documents and a list of accounting and tax registers. To print all these documents, go to the accounting policy settings

Here, next to the organization selection window, there is a treasured button: “Print”, by clicking on which we can select the document we need.

The composition of the sections of the printed form depends on the settings made in the program. Any printed form can be printed, edited, saved and sent by mail.

Thus, for a small enterprise it is very easy to solve the problem of creating and printing accounting policies if you work in the 1C Accounting 8.3 program.

The advantage of this method is that you do not use the general template of their Internet, but the wording that most closely matches your organization, and the printed accounting policy corresponds to the settings in the program.

Work in 1C with pleasure and take advantage of all the features of the program.

You can ask questions in our groups on social networks.

Setting up the 1C “Accounting” program ed. 3.0, created on the 1C Enterprise 8 technology platform, includes setting up program mechanisms, accounting options, as well as entering the primary information necessary to get started.

Setting up 1C Enterprise will allow you to set specific functionality for the 1C program, select accounting options, and enter a number of specific values and parameters. The program settings block commands are located in the “Main” menu section.

Setting up program functionality

The 1C: Accounting program has wide functionality, but, as a rule, all functionality is not required to organize accounting. Therefore, it is advisable to limit the functionality of the 1C program to the necessary sections, which will allow you to get rid of overloading the interface fields with unnecessary commands. To do this you need to configure 1C.

As in other programs based on 1C Enterprise, 1C: Accounting provides three options for setting functionality:

Main The functionality of the 1C: Accounting program is designed for most small businesses with a fairly simple accounting system. It includes features that are sufficient for standard work.
Organizations that require advanced functionality can use additional 1C capabilities selectively in the form of setting up functionality on the tabs in the corresponding sections.
Full functionality allows you to use the capabilities and algorithms of the 1C program as fully as possible, building the most complex accounting schemes.

Setting up 1C includes mandatory filling in the details of your company. When you first launch a new infobase, the initial page will display the task of filling in your organization details.

In the Organization's directory, it is necessary to enter all information about legal entities or individual entrepreneurs, which will be used by the 1C program to fill out documents and prepare reports, for electronic document management and exchange of information with regulatory authorities.

The program has two options for filling out information about the organization:

Manual;
Automatic by specifying the Taxpayer Identification Number (TIN).

Manual filling

On the main form of the directory for the organization, fill out the following details:

Abbreviated name – official abbreviated name. Which your company has, according to its constituent documents. Used to output printed forms of documents and 1C reports;
Full name - displayed by default in printed forms of documents and 1C reports, in which the full name that your company has must be indicated in accordance with the law, for example, in regulated reports;
Name in the program - the name used for reflection in screen forms in the 1C program;
Prefix – a prefix (two alphabetic characters) that will be placed at the beginning of each document number of this organization;
TIN – taxpayer identification number;
KPP – code of the reason for registration of the taxpayer (at the location of the organization);
OGRN – main state registration number;
Registration date – date of state registration;
For an individual entrepreneur, fill in the fields Last Name, First Name, Patronymic, as well as the fields OGRNIP, Series and No. of the certificate, Date of issue;
The checkbox “Using the labor of hired workers” is set by an individual entrepreneur if there are hired workers.

The rest of the information about the organization is divided into the following groups:

Address and telephone

In this group, legal, actual and postal addresses, telephone, fax, and other contact information are filled in;
For an individual entrepreneur, fill out the address of residence and contact phone number.

Signatures

This group indicates the last name, first name, patronymic and position of the main responsible persons: manager, chief accountant and cashier;
The link “Responsible for the preparation of reports” requires filling in the last name, first name, patronymic and position of the persons responsible for the preparation of accounting and tax registers, as well as the enterprise’s reporting;
For an individual entrepreneur, fill in the last name, first name, patronymic and cashier position.

Logo and seal

In this group, you select the name (full or abbreviated) that is used when printing documents, and also upload the logo, facsimile signature of the manager and chief accountant, and the seal of the organization (if available);
Also in this group, additional conditions for substitution in the account are selected;
A sample invoice form with logo, facsimile signature, seal and additional terms is displayed in the Customer Invoice printable form preview.

Main bank account

This group contains the details of the organization's main bank account. To fill in information about the bank, just fill in the BIC field.

Statistics codes

Here you fill in the assigned statistical codes of the organization (OKOPF, OKFS, OKVED, OKPO) and the Code of the territorial body of Rosstat.

Automatic, indicating TIN

When you first enter the program, you are prompted to immediately connect to the 1C:ITS portal:

Here you need to specify registration data from the 1C:ITS portal (you must have a valid subscription to ITS). Next, the program will ask you to enter your Taxpayer Identification Number:

Enter the TIN of the organization and click the “Continue” button:

A new organization will appear in the directory based on the entered TIN. All basic details of the organization will be filled in automatically:

Setting up the organization’s accounting policies in the 1C program deserves special consideration.

Current legislation provides the opportunity to choose one of several ways to conduct accounting and tax accounting for an enterprise in a number of areas. The selected methods represent the accounting policy of the organization.

In order to bring the two types of accounting closer together, 1C: Accounting provides the possibility of applying uniform accounting policy parameters for accounting and tax accounting. The accounting policy of an organization in the 1C program is set for a certain period, usually a year.

"1C:Accounting" supports the following taxation systems:

General taxation system for organizations;
General taxation system for individual entrepreneurs;
Simplified taxation system (for organizations and individual entrepreneurs).

In addition to any of the above systems, a taxation system in the form of a single tax on imputed income (UTII) can be applied for certain types of activities. An individual entrepreneur can apply the patent taxation system.

The tax system and taxation parameters are set in 1C individually for each organization.

Depending on the chosen organizational and legal form (individual entrepreneur, LLC) and taxation system, in the 1C program certain accounting policy parameters for accounting and tax accounting become available for further configuration.

If this is an LLC, then in 1C you need to fill in information for accounting and tax accounting. If you are an individual entrepreneur, then only for the tax authorities;
If the LLC is on a general taxation system, then in 1C the tax accounting parameters related to this taxation system are configured;
Setting up a simplified taxation system in 1C also involves selecting some specific parameters for accounting.

The 1C chart of accounts is part of the accounting policy for accounting and tax accounting. The chart of accounts is the same for all organizations in the information base.

You can add new accounts and subaccounts to the 1C chart of accounts. When adding a new account, you need to set its properties:

Setting up analytical accounting*;
Tax accounting (income tax);
Accounting by departments;
Currency and quantitative accounting;
Signs of active, passive and active-passive accounts;
Signs of off-balance sheet accounts.

*Setting up analytical accounting for the 1C chart of accounts - these are the types of sub-accounts that are set as properties of accounts. For each account, analytical accounting can be maintained in parallel using up to three types of subaccounts. You have the opportunity to independently add new subaccounts.

In the “Personal Settings” form, you can specify values for automatic substitution of 1C into document details.

Setting up 1C:Accounting from scratch also includes advanced settings in the administration section.

In this section you can find all the additional features of 1C for optimal configuration of functional and technical work with the program. For example, here you can enter users and configure their rights, download a bank classifier, address classifier, etc.

To work most effectively with the program, it is recommended to configure the following accounting parameters:

If necessary, you can customize printed forms, reports and 1C processing:

Having finished setting up 1C Accounting, created on the 1C Enterprise technology platform, you can begin keeping records, filling out directories, entering documents, generating reports, etc.

Of course, while working with the program, you can adjust and supplement the 1C settings, but in order not to constantly return to this issue, and not to be distracted from current tasks, you should devote time and attention to this process. If you have insufficient experience with the program and knowledge of accounting and tax accounting, it is advisable to contact qualified specialists to properly configure 1C. Full setup of 1C 8 is an important step for correct and complete accounting of your enterprise.