Plato how to calculate the transportation tax posting. Plato System: Accounting

How to properly attribute the costs of tax accounting for travel on federal roads through the Platon system?

The organization has a heavy truck, as a result of which there are expenses for traveling on federal roads through the Plato system. How to properly attribute expenses in tax accounting - read the article.

Question: The balance is a heavy truck. We pay for travel on federal roads through the Platon system. In 2016, operator reports were included in expenses in accounting and tax accounting monthly. Since January 2017, the 1C program monthly includes in the expenses the fee only in accounting, and in the tax carries the fee to 97 accounts. In the 1st quarter of 2017, the operator submitted a report in the amount of 24,600 rubles. The 2016 transport tax for this car was 7,700 rubles, i.e. advance payment for the 1st quarter of 2017, it was calculated as 7700: 4 \u003d 1925 rubles. (Right?) It's less than federal road fare. Is it possible the amount of 24,600 rubles. attributed to expenses in tax accounting in the 1st quarter? For 2016, the fare was also more than the transport tax, therefore transport tax turned out to be equal to 0 and was not taken into account in expenses, and the entire amount of the fare was written off as expenses.

In tax - as part of other expenses, take into account the amount of the road damage charge that is for the reporting (tax) period.

When calculating income tax, consider the 12-tonne fare in a special order. As part of other expenses, take into account the amount of the road damage charge that will exceed the calculated transport tax for the reporting (tax) period.

upfront or use deferred payment.

Advance payment

advance payment at the same time.

Deferred payment

For expenses, accept the amount of deferred payment. It is determined monthly as of the last day of the month. Therefore, with the accrual method, recognize the expense already at that date. If you use the cash method, then include the amount of payment as expenses as they are paid.

How to take into account the compensation for damage to roads

If you use deferred payment, the accounting procedure will be different. At the end of the month in which the deferred payment was used, recognize its amount by posting:

Debit 20 (23, 25, 26, 29, 44) Credit 76 subaccount "Calculations for fare on federal highways"
- accrued deferred payment for damages to roads.

Payments for deferred payment are as follows:

Debit 76 subaccount "Calculations on the fare on federal highways" Credit 51
- The payment for damages to roads is listed.

The Ministry of Finance of Russia recommends that the accounting for the damages to roads be reflected in account 68 “Calculations on taxes and fees” (Appendix to the letter dated December 28, 2016 No. 07-04-09 / 78875). If you follow the recommendations of the financial department, make the following entries in accounting:

Debit 20 (23, 25, 26, 29, 44) Credit 68 “Calculations for taxes and fees”
- accrued fees for damages to roads;

Debit 68 "Calculations for taxes and duties" Credit 51
- The payment for damages to roads is listed.

In accounting for the damage to the roads reflect the full costs. In the tax - as part of other expenses, take into account the amount of the road damage charge that will exceed the calculated transport tax for the reporting (tax) period. Discrepancies that are in the accounting and tax accounting must be eliminated. Do it according to PBU 18/02.

During the year, on the last day of the reporting period in accounting, reflect the temporary difference:

Debit 09 Credit 68
- reflects the temporary difference in the amount unaccounted for in the calculation of income tax in this reporting period in the form of a fee for damages to roads.

If, at the end of the year, the amount of payments for road damage is greater than the transport tax, make the entries:

Debit 68 Credit 09

Debit 99 Credit 09
- the deferred tax asset is written off in the amount of the road damage charge, which exceeded the accrued transport tax for taxable period;

- reversed accrued advance payments for transport tax.

If at the end of the year, the amount of payments for road damage is less than the transport tax, make the entries:

Debit 68 Credit 09
- the temporary difference in the amount of payments for damages to roads, which was attributed to the payment of transport tax, was paid off;

Debit 20 (23, 25, 26, 44 ...) Credit 68 subaccount "Calculations for transport tax"
- reversed accrued advance payments for transport tax;

Debit 20 (23, 25, 26, 44 ...) Credit 68 subaccount "Calculations for transport tax"
- A transport tax has been calculated in the amount of the excess of the transport tax over the compensation for damage to roads.

OSNO: income tax and VAT

1. For each heavy vehicle, determine the amount of the advance payment of the transport tax.

At the end of the year, make a similar calculation. If the amount of the road damage charge is less than the transport tax for the year, pay the difference in transport tax to the budget. If the road damage charge exceeds the transport tax, the tax amount will be zero. Do this calculation separately for each heavy truck.

Do not include the amount that was credited to the payment of transport tax.

The procedure for recording the amount that exceeded the transport tax depends on whether you pay the fee in advance or use deferred payment.

Advance payment

You can only take into account the amount that the operator accrues. And it doesn’t matter which method you recognize expenses - cash or accrual. Because the payment is charged and debited at the expense of

Amendments were introduced to regulate the tax accounting of fees for compensation for damage caused to public roads of federal significance by vehicles having a permitted maximum weight of over 12 tons (hereinafter - payments to the Platon system).

Fee to the Platon system against transport tax

In accordance with the amendments to Chapter 28 “Transport Tax” of the Tax Code, from January 1, 2016, advance payments of the transport tax for heavy trucks that are charged to the Platon system are not paid (Clause 2 of Article 363 of the Tax Code of the Russian Federation).

Moreover, accrued for the tax period ( calendar year) the transport tax on such transport is reduced by the amount of the fee to the Platon system, paid for the same calendar year for the same vehicle. If the amounts paid to the Platon charging system exceeded the transport tax, then the tax for the corresponding year is not paid (clause 2 of article 362 of the Tax Code of the Russian Federation).

Note that these tax exemptions were introduced until December 31, 2018 inclusive (part 4 of article 2 of Law No. 249-FZ).

As for individuals who pay a fee to the Platon system for their heavy trucks, they are also given the opportunity to reduce the amount of the transport tax by zero by offsetting the payments paid per year to the Platon payment system (Art. 361.1 of the Tax Code). The specified procedure applies from January 1, 2015 to December 31, 2018 (parts 3, 4 of Article 2 of Law No. 249-FZ).

To set off the fee to the Platon system, the individual must submit to the transport tax account tax authority of your choice tax relief and documents confirming the taxpayer’s right to benefit.

Payment to the Platon system for income tax payers

From January 1, 2016 to December 31, 2018, income tax payers will not be able to record payments to the Platon system as part of tax expenses in that part, which is set off against the payment of transport tax (paragraph 48.21 of article 270 of the Tax Code of the Russian Federation; part 2, 4 of article 2 of Law No. 249-FZ).

Moreover, the fee deducted from the structure of tax expenses to the Platon system made for a heavy truck during the reporting period for profit tax (I quarter, six months, 9 months) is equivalent to an advance payment for transport tax in respect of such a heavy truck calculated for the same reporting period.

The question arises about the application of this norm by owners of heavy trucks registered in the regions, which in principle canceled advance payments for transport tax.

From the literal interpretation of paragraph 48.21 of Article 270 Tax code it can be concluded that such taxpayers will be forced to specifically calculate advance payments of transport tax for heavy loads in order to charge a fee to the Platon system from the structure of expenses for the reporting period for income tax. Obviously, this approach does not correspond to the goals pursued by the legislator, so in the near future we should expect clarifications from financial authorities on this issue.

In the part unaccounted for by the transport tax, the fee to the Platon system can still be included in tax expenses (subparagraph 49 p. 1 of article 264 of the Tax Code of the Russian Federation; letter of the Ministry of Finance of Russia dated 11.01.2016 No. 03-03-RZ / 64 )

Payment to the Platon system for payers of the USN and the Unified Social-Industrial Tax

Payers of the Unified Social-Economic Tax, as well as “simplified tax-payers” with the object of taxation “income minus expenses” received the right to take into account the fee to the Platon system as part of tax expenses (subparagraph 45 para. 2 of article 346.5, subparagraph 37 para. 1 of article 346.17 of the Tax Code RF). This opportunity is provided for the period from January 1, 2016 to December 31, 2018. Recall that until July 3, 2016, the payers of the simplified tax system and the unified social tax haven’t had the opportunity to take into account for taxation purposes the fees paid to the Platon charging system (letter of the Ministry of Finance of Russia dated 06.10.2015 No. 03-11-11 / 57133).

At the same time, expenses recognized for tax purposes are taken into account only in the part that exceeds the fee to the Platon system, which was credited this year for the payment of transport tax.

In the same way as in the case of income tax payers, in relation to the reporting periods for the simplified tax system and the unified social tax, the fee to the Platon system is included in the structure of expenses in the part exceeding the advance payments for the transport tax calculated for the same reporting period for the corresponding heavy truck . That is, the taxpayers of the USN and the USHN, who registered transport in the regions that have canceled advance payments for transport tax, have the same question about the procedure tax accounting fees to the Platon system, made during the reporting period, as with income tax payers, discussed above.

Important!
A factor of 0.41 (government post) continues to be applied to the size of the amount of 3.73 rubles per kilometer of the way tolls in compensation for damage caused to roads by 12-tonny cars (clause 1 of the RF Government Decision dated 14.06.2013 No. 504). RF dated 11/03/2015 No. 1191). Thus, before a special decision, the fee is 1.53 rubles per kilometer.
Until June 30, 2017, the annual indexation will not apply to the size of the fee in accordance with the actual change in the consumer price index (clause 2 of the Decree of the Government of the Russian Federation dated June 14, 2013 No. 504), and from July 1, 2017, the annual indexation will be applied to the indicated size of the fee based on the actual change from November 15, 2015, the consumer price index.

According to the Ministry of Labor, the maximum amount of sick leave, maternity benefits, and childcare benefits will be higher next year than this year.

Plato System: Accounting

From November 15, 2015, to pay damages for trucks with a permitted maximum mass of over 12 tons, a fare on free federal roads is charged. For this, each truck is registered in the Plato system.

The operator of the Plato system is commercial organization. Therefore, accountants and the question arises, how to keep records of the collection of fees Plato.

Accounting Plato Plato

The on-board device in accounting must be taken into account on a separate off-balance sheet account, for example, 015 “On-board device of the Plato system”:

or at the cost specified in the contract for gratuitous use;
or in conditional assessment (for example, 1 rub.).

For tax purposes, there are no incomes or expenses when receiving an on-board device.

Accounting for payments of the Plato system

Accounting of expenses of the Platon system is carried out using a separate sub-account, for example, “Calculations on the fare of a truck on federal highways,” open to the account:

or 76 “Settlements with various debtors and creditors”;
or 68 “Calculations of taxes and fees”.

The advance transferred to the operator is reflected at the debit of the specified subaccount.

And after the operator of the Platon system debits the fee from the personal account of the organization, you need to reflect the expense of the debit of the account:

or 20 “Main production” - for transport companies;
or 44 “Costs of sale” - for trading companies that deliver the goods to the buyer on their own.

Tax accounting system Plato

Advance paid to the Platon system operator is not an expense.

The fee is recognized as other expenses (sub. 49 clause 1 of article 264 of the Tax Code of the Russian Federation) after it is debited by the operator of the Platon system from the personal account ().

Accounting for the Platon board under the simplified tax system

In 2015, simplistic citizens with the object “income minus expenses” could not include truck fares in tax expenses (Letter of the Ministry of Finance of 06.10.2015 No. 03-11-11 / 57133).

Documentary evidence of board costs

The system operator Plato does not submit any documents that would reflect the calculation of fees. Therefore, to confirm the size of the board for a certain period, it is necessary to print (detail) from Personal account. Such a listing must be done at least once a month.

Also, the operator of the Platon system does not issue invoices for payment, since this is a mandatory payment, not subject to VAT (