Changes in tax accounting for

The outgoing year was rich in innovations in accounting and tax accounting.

The reporting forms, methods of their presentation, the size of contributions, taxation on special regimes, cash discipline, etc., have changed. The third quarter was pleased with changes in civil legislation and on VAT accounting.

CHANGES IN FIRST QUARTER

Since the beginning of 2014, OKATO codes have been canceled. In declarations and payment documents now put. The minimum wage was set at 5554 rubles.

Tax law

Starting from January 1, 2014, the following changes in tax legislation entered into force:

• Calculation of taxes in full rubles. Pennies are rounded off ().
• If there is one blocked bank account, it is not possible to open a new organization (clause 12).
• When conducting a desk audit, the tax inspectorate is entitled to request explanations for the calculation of indicators ().
• Organizations that are not tax payers, but are required to submit reports (for example, tax agents), will be fined if they are late in submitting reports ().
• Entrepreneurs are also fined for gross violations in accounting ().

1. To submit reports on VAT should be exclusively in electronic form. Tax agents in 2014 could submit a paper report ().
2. Keeping a log of invoices is mandatory for intermediaries using the simplified taxation system ().

1. You can select only one depreciation increment for an asset if there are several applicable for it. Canceled increasing depreciation for high shift conditions or aggressive environment ().
2. Dividends received in the current and previous reporting periods are taken into account ().

1. The deflator coefficient at the simplified tax system is 1.067, therefore, the maximum amount of income for 2014 in a simplified payment system should not exceed 64,020,000 rubles.
2. The coefficient deflator K1 for ENVD is equal to 1.672.
3. The deflator coefficient for the patent system is 1.607. The amount of income is limited to at least 106,700 rubles. and no more - 1,067,000 rubles.

• The limit of income for one employee for the calculation of insurance premiums at general rates is 624,000 rubles.
• Payment of insurance premiums is made on one BCC. Separate them into the insurance and savings part is no longer necessary.
• For entrepreneurs, fixed insurance premiums are calculated on the basis of 1 minimum wage, upon receipt of income for the reporting period within 300,000 rubles. In excess of this amount contributions are calculated as 1% of the excess.
• The maximum amount of income in the calculation of benefits is 1,080,000 rubles. The maximum maternity allowance is 207 123 rubles. (140 days), for child care up to 1.5 years - 17 990.11 rubles. per month.
• The minimum amount of allowance for the care of a child under 1.5 years is 2576.62 rubles. (if the first child) and 5153,24 rubles (for the second, etc. Child).
• One-time allowance for the birth of a child - 13 741.27 rubles.

CHANGES OF THE SECOND QUARTER

Insurance Contributions Reporting

New form of RSV-1 approved

Calculation of vacation pay

When calculating vacation pay, you now need to use a factor of 29.3.

Property tax

Amendments were made in accordance with which payers of UTII and USN will pay property tax on real estate objects. The taxable base is their cadastral value.

CHANGES TO THE THIRD QUARTER

Cash transactions

• Calculation of the limit on revenue or expenses - the choice of the organization.
• Small organizations may not set a cash register limit.
• Cash limit is set for each separate division of the organization.
• Individual entrepreneurs may refuse to keep the cash book and cash documents.
• When issuing funds under the advance report, it is not necessary to indicate the period for which they were issued.
• In the account cash warrant the amount of money received can be filled in the program.
• Cash book must be maintained for each separate division.
• Cash documents except RKO and PKO can be corrected.

1. From September 1, 2014, amendments were made in accordance with which the organizational and legal form is reduced to public and non-public companies, abolishing LLC, CJSC and JSC. Corresponding changes to the constituent documents of the organization will need to be made only when innovations are introduced into the Charter. When the name of the company changes, it will be necessary to notify counterparties, to re-register bank accounts, to replace the seal (art.).
2. When making non-cash contributions to the authorized capital, the assessment of an independent expert is obligatory ().
3. Data on branches and representative offices should be indicated only in the USRLE (

Since the beginning of this year, a whole series of important changes has begun in tax legislation, which are “unfulfilled” to be missed by every self-respecting accountant. If only because ignoring the new rules entails violations in accounting and tax accounting and a whole chain of administrative violations.

Innovations and changes in accounting and tax accounting, which entered into force in 2014

1. The first innovation is that the workflow in the Russian Federation is translated into electronic format. All declarations on all known VAT (or value-added tax) will now be accepted by the tax authorities only online. The rule is quite strict, mainly due to the fact that there are no other forms of filing declarations. That is, no paper in the tax now will not accept, no matter how much you beg. First of all, it concerns all enterprises working for VAT, and in addition, tax agents.
2. Second: cars worth more than three million rubles from January 1, are subject to increased (compared with 2013) transport tax. Now, this indicator and advances on this tax, established for each specific region, should be considered, given the multiplying factor (see table). The cost of cars is regulated by the Ministry of Industry and Trade of the Russian Federation, the list of cars falling under the category (more expensive than three million) will be published on the official website of the Ministry until March 1. As for the coefficient, this indicator directly depends on how old the car is and what its average price is:
   
   
3. Third: fixed payments to the Pension Fund have returned to the old calculation systems - now they will be calculated on the basis of one minimum (this indicator, I think, is familiar to many) of the wage (in other words, the minimum wage, as of the beginning of 2014 it is 5,205 rubles ). True, this scheme will be valid only for enterprises whose annual income will not exceed three hundred thousand rubles. Under these conditions, a fixed contribution for the year will amount to 16,229.60 rubles (the minimum wage, multiplied by the fixed contribution rate (26 percent) and by 12 - the number of months in a calendar year). In the case, if the annual turnover of the enterprise exceeds 300 thousand rubles, it will have to transfer an additional one percent of its own income received above the limit line (that is, of the specified 300 thousand). At the same time, the size of this percentage cannot exceed eight times the minimum wage, multiplied by 26 percent and 12 months - that is, a total account of 129,916.80 rubles. To pay a fixed contribution to the FIU for 2014 will need to be no later than before April 1, 2015.
4. Fourth: new tax accounting rules have been touched and - now they can be received in several apartments, and not in one, as it was (probably, many have heard about it) before. Now, that is, from January 1, 2014, when you buy real estate, you can use this deduction several times, and the entire deduction is not necessary at once, its balances can be deferred for the future. It is important that the maximum amount of property deduction remains the same and amounts to two million rubles. However, this innovation also has an obvious disadvantage: the deductions related to interest on state mortgage programs are decreasing. However, for contracts that were concluded before December 31, 2013 inclusive, this rule does not apply.
5. Fifth: henceforth, the law provides for the extension of powers for tax officials. Now they have the right during inspections to request from the enterprise, which declared losses in its financial statements, as well as filed a clarifying declaration, in which the amount of tax is reduced, an explanation of how exactly the financial indicators were calculated, as well as analytical registers. This measure is intended to tighten the overall tax control, and the following innovation is designed to strictly standardize the work of the tax authorities themselves.
6. Sixth: in case of late submission of tax agent declarations will now be fined. Previously, fines also occurred, but only concerned tax payers. Now the same measure applies to employees of counseling departments. The calculation of the fine remains the same: five percent for each of the months of delay, regardless of whether the month was full or not. Last changes regulate and the minimum size of the penalty: it will make one thousand rubles. The maximum amount you have to pay will not exceed thirty percent of the total tax.
7. Seventh: trivia and trifle to the side. Starting from January 1 of the same 2014, all taxes in the Russian Federation are considered exclusively in full rubles, and calculations are made in accordance with the rules of classical arithmetic: everything below 50 kopecks is discarded, and everything above is rounded off to the next ruble .
8. Eighth: fines are getting tougher. Now inspectors can write out two penalties in case the enterprise does not submit documents at the counter check. The first penalty is imposed for not providing information as a whole (article 129 of the Tax Code) and amounts to five thousand rubles, the second applies to each individual document (article 126 of the Tax Code of the Russian Federation, to be more precise) - at a rate of 200 rubles (a bit, a lot) an instance.
9. Ninth: now enterprises can not open current accounts until (which is fairly true) as long as there is at least one blocked at the current time. At the same time, all credit institutions, including private banking organizations, will now refuse to open a new account.
10. Finally, the tenth: gross violations in accounting and tax accounting threaten fines to private entrepreneurs, and not just to organizations, as it was before.

Let's make a small review of the main changes and changes that are expected for accountants and entrepreneurs in 2014. From January 1, 2014, in principle, as every year, the Government of the Russian Federation makes important amendments and changes to accounting.

Major changes in accounting

In 2014, from January 1, according to the decree of the Russian Federation dated November 30, 2013. No. 1101 changes the marginal rate for the calculation of insurance premiums. This year, citizens of the Russian Federation are waiting for an increase in the marginal value of the base for calculating insurance contributions to the state budget by 1, 098 times, that is, to 624,00 rubles, and that is if the average salary is taken into account. In 2013, this figure was 568,000 rubles.
Also next year, the Federal Law of 23.07.2013, No. 237-FZ, canceled the previously adopted increase in insurance premiums in twofold. In 2014, the fixed payment to the Pension Fund of the Russian Federation is reduced to 17,328 rubles. A contribution to the FIU will be calculated as before, taking into account the minimum wage. It should also be noted that in 2014 the minimum wage in the Russian Federation will grow by 6.7%. By 2018, the government plans to raise the minimum wage to a living wage.

VAT returns electronically

Based on the Federal Law of the Russian Federation No. 134-FZ of June 28, 2013, which they will be obliged to comply with.

• Already at the beginning of the year, all entrepreneurs, despite the number of employees who work at their enterprise, will have to report to the regulatory authorities, exclusively in electronic form. It will happen through the special communication operator. This obligation will also affect those who do not pay VAT, but submit invoices with dedicated VAT at will.
• Based on the Federal Law No. 171-FZ of July 2, 2013, statements are certified only by a qualified electronic signature (CEP). You can get this signature in a special accredited center.

Also, from the new year all taxes are calculated and rounded off only in full numbers. The fact that less than 50 kopecks do not count, and after 50 kopecks round to the ruble. Accountants and businessmen have applied this requirement in practice for more than one year, but in NK it was consolidated only this year.

With the advent of the new fiscal year, some changes in legislation have taken effect that will affect the activities of business entities. The main changes concerning accounting and taxation will be discussed in this article.

Now, in the Tax Code of the Russian Federation, Article 52 states that the amount of tax is calculated in full rubles. In this case, the legislators prescribed that tax should be rounded off according to the rules of mathematical rounding:

• less than 50 kopecks is rounded to zero;
• 50 or more kopecks are rounded to the ruble.

In connection with the entry into force of Federal Law No. 334-ФЗ, providing for changes in Chapter 26.5 of the Tax Code of the Russian Federation, the procedure for obtaining a patent for individual entrepreneurs was simplified. Now an individual who wants to register as an IP and apply the patent taxation system can simultaneously apply for transfer to the patent taxation system and documents for registration as an IP.

Traditionally, there was an annual recalculation of the deflator coefficient to calculate the taxable base for UTII. In 2014, this ratio is equal to 1.672.

The deflator coefficient for 2014 is also set, provided for in Article 346.12 for the purposes of calculating income, at which the organization loses the right to use the simplified taxation system or gets the right to use the simplified tax system. For 2014, the coefficient is 1.067. Thus, when recalculating indicators, taking into account the deflator coefficient, in 2014 the taxpayer:

Loses the right to use the simplified taxation system when income reaches 64,020,000 rubles;
  - can switch to the simplified tax system from 2015 in the event that the taxpayer's income for the first 9 months of 2014 did not exceed RUB 48,015,000.

From January 2014, transport tax for owners of expensive cars will be calculated with a multiplying factor. The coefficient will be determined depending on the value of the car and year of manufacture. Increase factor for transport tax applies to cars worth from 3,000,000 rubles. Lists of such cars will be annually published on the official website of the Ministry of Industry and Trade no later than March 1.

From 2014, property tax on certain real estate objects must be calculated on the basis of the cadastral value of the object when the conditions specified in article 378.2 of the Tax Code of the Russian Federation are met.

The taxpayer and tax agent must submit a tax return on value-added tax only in electronic form via telecommunication channels with a reinforced EDS.

On January 9, 2014, the Rosstat approved new guidelines for completing statistical reporting on the PM form “Information on the main indicators of small business activity”. New guidelines should begin to apply when filling out the report for January-March 2014.

In accordance with the changes made in September 2013, organizations that are subject to mandatory audit, again obliged to provide an audit report with the financial statements. Since January 2014, additional amendments to the Law “On Accounting” came into effect in connection with which the audit report should be submitted only with a mandatory copy of financial statements. In this case, the audit report must be submitted no later than 10 days from the date of the signing by the auditors of such an audit report, but no later than the end of the year following the audited one.

Other changes

Due to the fact that the word “organizations” has been removed from article 120 of the Tax Code, the tax authorities will also fine individual entrepreneurs for gross violation of the rules for recording objects of taxation, income and expenses.

Also, along with organizations, from 2014, tax authorities will be able to fine individual entrepreneurs and individuals under article 126 clause 2 of the Tax Code for failure to provide information about the taxpayer, which was expressed in the refusal to provide his documents at the request of the tax authority. Individual entrepreneurs and organizations are fined 10,000 rubles, and individuals are fined 1,000 rubles.

Since 2014, OKATO code will replace OKATO code. In payment orders, tax returns, etc. it is necessary to affix the OKTMO code instead of the OKATO, although banks will receive bills by the end of 2014, indicating the OKATO code.

In the new year, new rules for filling payments when tax is paid:

• the sequence of payment when paying tax is put down "5" instead of "2";
• in the line "Type of payment" is put "0" instead of the usual "NA", but when paying a penalty in this line is put down, as before, "PE";
• instead OKATO code affixed appropriate OKTMO code;
• a new PIN code is added to the payment order.

In connection with the introduction of clause 12 of Article 76 of the Tax Code of the Russian Federation, the taxpayer will not be able to open a bank account if there is a decision to suspend operations on the taxpayer’s accounts.

Now, in accordance with the changes in Article 88 of the Tax Code of the Russian Federation, tax authorities will be able to request an explanation of the calculation if the organization reflected a loss in the declaration or filed a revised declaration, reducing the tax or increasing the loss.

Vracheva Alexandra Vladimirovna