Accounting services under the simplified system of taxation. If the organization'uproschenets' chose taxable income, minus expenses, when calculating the tax in the application of STS, it can deduct expenses for accounting uslugi.Tak written in the Tax Code (pp.15 Clause 1, Article. 346.16 Tax Code). uproschentsem legislator authorized to accept these expenses for tax purposes from 01.01.2006 and many small businesses have taken this news with joy. After all, small businesses often use the services of outsourcing companies, providing accounting uslugi.Odnako year has passed. And the Ministry of Finance with FTS apparently decided that small business was too easy to live.
Consulted and decided that it can not be included in the cost of outsourcing the preparation of tax returns "uproschentsev, keeping books and rashodov.Logika income tax authorities while sleduyuschaya.V n. 1, Art. 346.16 of the Tax Code contains a list of expenses for which a taxpayer who goes to a simplified system and selected as the object of taxation revenue, minus expenses, is entitled under determining the tax base for tax paid in connection with the use of STS, to reduce the income received. This list of expenses is exhaustive and is not subject to broad based tolkovaniyu.Na pp. 15 para 1 of Art.
346.16 of the Tax Code at determining the object of taxation reduces the income taxpayers for expenses for accounting services provided kompanieyV accordance with Federal law from 21.11.1996 N 129-FZ "On Accounting" Accounting is an orderly system for collecting, recording and consolidating information in monetary terms, the assets, liabilities organizations and their movement through a continuous, uninterrupted and documenting all business operatsiy.Soglasno Section 3, Article. 4 of Law N 129-FZ of the organization who entered the USN, relieved from the obligation of accounting, except for the accounting of fixed assets and intangible assets in accordance with the legislation of the Russian Federation on book uchete.Organizatsii and individual entrepreneurs applying USN, keep records of income and expenditure in the manner prescribed by Sec. 2.26 Tax RF.V Art. 346.24 of the Tax Code stipulates that taxpayers must keep records of income and expenditure for the purposes of calculating tax base in the Book of incomes and expenditures of organizations and individual entrepreneurs applying USN, Form and procedure for completing a Finance Ministry approved Rossii.Takim way, given the closeness of the set n. 1, Art. 346.16 of the Tax Code list of expenses, costs of tax accounting can not be included in expenses reduce the income received by individual entrepreneurs applying USN.My believe that such an approach, officials can posporit.Vo First, the accounting legislation does not prohibit organizations, Use 'simplified taxation', continue to maintain accounting records, and even obliges users spetsrezhima organize such records in respect of fixed assets and intangible assets. Carrier can aid you in your search for knowledge. The need of accounting arises when the company intends to pay dividends to the founders. Second, the Tax Code expressly provides that the cost of accounting services are included in expenses reduce the single tax. The main thing that these costs are economically justified and documented. And in order to protect themselves, should be in agreement with the outsourcing company to provide its obligation not to only to tax records and prepare tax returns, and bookkeeping to the preparation of internal accounting.