Reflects income taxes in accounting. So you will be able to track sales and profits. Timely entry in on-line, you need to make regularly to maintain proper financial functioning of the company.
Perform the calculation of income tax to accounting profit. This procedure is necessary to calculate the amount to be assessed to tax. When vyschityvanii tax don't forget to deduct from the amount of profit the production costs of a product or service. The amount of expenses determined by the Chapter 25 of the Tax Code of the Russian Federation.
Correlate credit and debit of account 99 "Profits and losses" to calculate tax on accounting profit. During the reporting period, the company's profit is the sum of К99 – Д99. Multiply the resulting value by 20%.
Make the wiring from the subaccount Д99 "Conditional expense on profit tax" on K68 subaccount "Calculations under the profit tax" in accordance with the results of the reporting period, which in this area is determined by calendar year. In the case of losses in the reporting period, make the wiring with Д68 on К99.
Adjust accounting profit to reflect tax liabilities, which represent amounts not be taken into account when calculating monthly income tax. This will help you the transaction with "Settlements on profit tax", Д68, "deferred tax liabilities", К77.
List, if necessary, the tax assets through a transaction D09 – К686 on account of 68. In that case, if the loan account 09 you have deferred tax assets.
Calculate the size of the current profit tax for its payment. Through the wiring Д68 – K51 list the amount of the loan 68 for a score of 51. So you will be able to pay tax for the reporting period.
To accrue income tax can be quarterly or monthly. It is affected by the specifics of the company and the size of the proceeds. Payment to the tax authorities must be made no later than the 28th of the following month.