Specified in the "Tax and Report Settings" form.
Object of taxation
The object of taxation is indicated in the section "Taxation system" (Fig. 1).
Picture 1.
In accordance with Art. 346.14 of the Tax Code of the Russian Federation, when applying the simplified tax system, the following are recognized as objects of taxation:
- income;
- income reduced by the amount of expenses.
The choice of the object of taxation is carried out by the taxpayer himself, unless the taxpayer is a party to a simple partnership agreement or a trust management agreement (clauses 2, 3, article 346.14 of the Tax Code of the Russian Federation).
If an existing organization is switching to the simplified tax system and before the transition the organization applied the general taxation system (Fig. 2), then in the settings you must select the checkbox "Before switching to the simplified tax system, the general tax regime was applied" and indicate the date of the transition to the simplified tax system (see Fig. 2).
Figure 2. 
Tax rate
The single tax rate payable in connection with the application of the simplified taxation system is indicated in the section "simplified taxation system" (Fig. 3).
Figure 3. 
The suggested default tax rate depends on the object of taxation. It is:
- 6 percent - for the object of taxation "Income";
- 15 percent - for the object of taxation "Income minus expenses".
If, in accordance with the law of a constituent entity of the Russian Federation, tax is paid at a lower rate, the rate at which the tax is paid is indicated in the "Tax rate" field.
The order of reflection of advances from the buyer
The accounting policy parameter "Order of recognition of advances from a customer" sets the default accounting rule for received advances. It is set for the organization as a whole and can take one of the following values (Fig. 4):
- STS income;
- The principal's income.
Figure 4. 
The option "Consignor's income" is available if the functionality "Sale of goods or services of consignors (principals)" is enabled (Fig. 5).
Figure 5. 
If the procedure for reflecting advances "Income of the simplified tax system" is chosen and when reflecting the advance, this procedure is not changed in the document, then the income for the purposes of the simplified tax system will be recorded in the register "Book of income and expenses (section I)" (Fig. 6).
Figure 6. 
If the procedure for reflecting advances "Income of the principal" is chosen or when reflecting the advance, this procedure is established in the document, then the income for the purposes of the simplified tax system will not be recorded in the register "Book of income and expenses (section I)" (Fig. 7).
Figure 7. 
Procedure for recognizing expenses
For the taxation object "Income minus expenses" in the "STS" section, a group of parameters "Procedure for recognizing expenses" with a list of events for recognizing expenses is available (Fig. 8).
Figure 8. 
Each type of expense has its own list of recognition criteria. The events that must occur in order for the program to take into account expenses when determining the tax base are marked with flags. At the same time, the checkboxes are checked for individual events, and it is not possible to uncheck them. This means that for the expense to be recognized, this event must necessarily occur.
Material costs
For material expenses, the mandatory conditions for recognizing expenses that reduce the income received are the capitalization of materials (the "Goods receipt" event and payment (the "Payment for materials to the supplier" event).
The list contains one more event "Transfer of materials to production". It is present because until January 31, 2008, inclusive, there was a rule that allowed the cost of paid materials to be included in expenses only as they were written off to production.
According to the current version of paragraphs. 1 p. 2 art. 346.17 of the Tax Code of the Russian Federation, to recognize material costs for the purchase of raw materials and materials, it is enough to take them into account and pay. Thus, to account for the cost of purchasing materials in accordance with the current legislation, there is no need to check the "Transfer of materials to production" checkbox.
Purchase costs of goods
For the costs of purchasing goods, the mandatory conditions are the posting of goods (event "Goods receipt"), payment for goods (event "Payment for goods to the supplier") and sale of goods (event "Sale of goods").
In the list of conditions for recognizing expenses for the purchase of goods, one more event is indicated: "Receiving income (payment from the buyer)". Until 2010, the position of the Ministry of Finance of Russia was that in order to recognize the cost of purchasing goods, only those goods that were paid for by buyers can be considered sold. However, the Presidium of the Supreme Arbitration Court of the Russian Federation did not agree with this (decision of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 29, 2010 No. 808/10), which prompted the Ministry of Finance of Russia (letter dated October 29, 2010 No. 03-11-09 / 95) to change its position regarding the moment of sale of goods. Thus, starting in 2011, when setting up the procedure for recognizing expenses, the taxpayer can not select the "Receive income (payment from the buyer)" checkbox without fear of tax consequences.
Input VAT
For the amounts of input VAT, the obligatory conditions for recognition of expenses are the presentation of the tax amount by the supplier (event "VAT charged by the supplier") and payment of tax (event "VAT paid to the supplier").
An additional condition is indicated in the list of events: for VAT to be recognized in expenses, there must be “Accepted expenses for purchased goods (works, services)” to which they relate. Due to the ambiguity of the situation, each taxpayer must independently make a decision on this issue and either leave (default value) or uncheck the box "Expenses for goods (works, services) accepted".
Additional costs included in the cost price
For additional costs included in the cost price, the mandatory conditions are their acceptance for accounting (event "Receipt of additional costs") and payment (event "Payment to the supplier"). Another condition - "Write-off of inventory" (which includes additional costs) is optional. It needs to be synchronized with a similar condition for recognizing inventory costs.
Customs payments
There are three conditions for the recognition of customs payments as expenses taken into account when determining the tax base.
The first two conditions "The import of goods is registered" and "Customs payments have been paid" are mandatory. For these conditions, there is no provision for changing the setting.
The third condition "Goods written off" is optional. The program fulfills this condition in the following way. If the checkbox "Goods are written off" is not selected, then customs payments are taken into account in full (in the register "Ledger of income, income and expenses (Section I)", entries are made about expenses that reduce the income received) when posting the document "Customs declaration for import". If the checkbox "Goods are written off" is selected, then the inclusion of customs payments in the expenses by which the income of the current period is reduced is performed by the regulatory operation of closing the month "Write-off of customs payments for the simplified tax system". The amount of expenses accepted in this case is determined in proportion to the value of the goods sold, upon the import of which customs payments were paid. If the taxpayer wants to avoid possible claims from the tax authorities, then in the settings for the procedure for recognizing expenses, select the "Goods written off" checkbox (default value).
Tax holiday regime
The laws of the constituent entities of the Russian Federation may establish a tax rate of 0 percent for taxpayers who are individual entrepreneurs registered for the first time after January 1, 2015 and carrying out entrepreneurial activities in the production, social and (or) scientific spheres (paragraph 1, clause 4 of article 346.20 Tax Code of the Russian Federation).
These persons have the right to apply a tax rate of 0 percent from the date of their state registration as individual entrepreneurs continuously for two tax periods. Moreover, if the object of taxation is income reduced by the amount of expenses, the minimum tax provided for in paragraph 6 of Art. 346.18 of the Tax Code of the Russian Federation is not paid.
The types of entrepreneurial activity in production, social and scientific spheres, in respect of which a tax rate of 0 percent is established, are established by the constituent entities of the Russian Federation on the basis of the All-Russian classifier of services to the population and (or) the All-Russian classifier of types of economic activities.
When using the right to tax holidays, it should be borne in mind that, at the end of the tax period, the share of income from the sale of goods (works, services) in the implementation of types of entrepreneurial activities, in respect of which a tax rate of 0 percent was applied, in the total volume of income from the sale of goods (works , services) must be at least 70 percent.
The laws of the constituent entities of the Russian Federation may establish additional restrictions on the application of a tax rate of 0 percent, including in the form of:
- restrictions on the average number of employees;
- restrictions on the maximum amount of income from sales received in the implementation of a type of entrepreneurial activity in respect of which a tax rate of 0 percent is applied.
In case of violation of the established restrictions on the application of the 0 percent tax rate, an individual entrepreneur is considered to have lost the right to apply it and is obliged to pay tax at the tax rates established for "ordinary" taxpayers.
If a user - an individual entrepreneur has the right to apply a tax rate of 0 percent and has decided to use this right, then in the settings of taxes and reports in the "USN" section, check the "Tax holidays" box (Fig. 9).
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Accounting policy is the way an economic entity conducts accounting. accounting. An accounting policy is a document that shows how accounting is kept. In the article, we will dwell on the following issues in detail:
- general or simplified for institutions;
- general, simplified or patent for individual entrepreneurs.
- Go to the menu tab “Main” - “Settings” - “Accounting policy”.
- Select the institution, the required period and double-click the desired one.
- select the main account in the field “Main account of cost accounting”, then it will be indicated automatically in production documents; in case of release of products by the organization, the checkbox “Release of products” is set;
- if the company provides services, the checkbox “Execution of works” is set, and the field “Costs are debited from account 20“ Main production ”becomes active;
- buttons such as “Indirect costs” and “Additional” are always in active mode when selecting “Production” or “Work execution”;
- select the type of general business expenses "To cost of sales (direct costing)" by clicking on the "Indirect costs" button.
Where in 1C accounting policy
V 1C Accounting 8 the accounting policy can be configured in the "Accounting policy" window. First, the accounting policy in 1C (the layout and its elements) is stored in the settings of the information register "Accounting policy". Each separate entry in the register shows the state of the UE for a specific period of time. The record is formed annually.
The register settings include the taxation system:
The register has a different form for legal entities. persons and individual entrepreneurs. Active tabs are set taking into account the choice of the taxation system.
Formation of the accounting policy of the organization
Accounting policy settings in 1C8 are carried out in stages. At the beginning, it is necessary to configure the register in the UP, for the formation of printed forms (order to the UP, annex to the order). If there is no UP for the required period, then it must be created.
How to change the accounting policy parameters in 1C:
Configuring the parameters of the tab “Income tax” UP
The checkbox is checked in the field “Applies PBU 18/02“ accounting for income tax calculations ”and the user will be able to keep records in deferred tax assets and liabilities. Next, in the field “Method of calculating depreciation in tax accounting”, select the method of depreciation funds and depreciable property, and in the field “Redeem the cost of overalls and special equipment” set the method.
Setting up VAT UE tabs
If the institution applies VAT exemption under Art. 145 or 145.1 of the Tax Code of the Russian Federation, the "Organization is exempt from VAT" checkbox is automatically selected. Take it off.
If at the same time an operation is carried out that is taxed and not taxed, you must select the checkbox "Maintain separate accounting of input VAT", as a result of which separate accounting will become available. The checkbox "Separate VAT accounting" will become active. If none of the second checkboxes are checked or the Separate VAT accounting checkbox on account 19 “VAT for purchased values” is unchecked, then it will be impossible to select the method of VAT accounting.
Customizing the Inventory Tab
In the line “Method of assessing inventories (Inventories)”, you need to select “By average cost”, then the write-off of inventories will be taken into account at the average cost, which will be automatically adjusted to the weighted average at the end of the month.
Setting up the "Costs" tab of the accounting policy:
Configuring the "Reserves" tab
For the formation of reserves in Bukh. and tax accounting, you need to check the boxes "In accounting" and "In tax accounting". The setting of the date at the end of which the debt is considered invalid is configured in the fields "Payment term for buyers" and "Payment term for suppliers", unless otherwise specified in the agreement. Then press the button “Burn” and “Close”.
The accounting policy has been configured.
If you still have questions about setting up an accounting policy in 1C, ask them in the comments. Our experts will be happy to answer them.
Before starting a full-fledged work in the 1C 8.3 Accounting 3.0 program, you need to set up the accounting policy of the organization whose accounting you will be keeping. In the case when the program keeps records of several organizations at once, it must be configured for each.
First, let's figure out where in 1C 8.3 Accounting to find an accounting policy. In the "Main" menu, select the "Accounting Policy" item. It is located in the "Settings" subsection.
The main settings form has opened in front of us. Consider filling in all the items step by step. Remember that these settings determine the rules for maintaining accounting records. Tax accounting is configured separately.
Specify " Method for evaluating MPZ". Here you have two methods of estimating inventories:
- "Average";
- "According to FIFO."
The first method is to estimate the inventories by calculating the average cost for a group of goods. The second method calculates the cost of those inventories that were acquired earlier in time. Translated from English, this method reads "First in, first out."
« Method for evaluating goods in retail"- everything is simple here, but it is worth considering that in tax accounting, goods are valued only at the cost of acquisition.
« Cost accounting G / L account»In accounting policy 1C 8.3 is used for documents and reference books. In our example, we left the setting for account 26. Depending on your organization's accounting policy, this can be account 20 or 44.
In the parameter " Activities, the costs of which are accounted for on account 20 "Main production" " check the flags you need. When choosing at least one of the items, it will be necessary to indicate where general business expenses are included (in the cost of sales or products). and other settings.
- (types of activity)
- By cost elements (recommended for preparing audited financial statements in accordance with IFRS).
- Cost items. In the event that the debt exceeds 45 days, a reserve is charged in the amount of 50% of the amount of balances for Dt 62 and Dt 76.06, for 90 days 100%. Please note that reserves are formed only for ruble contracts and overdue debt.
Select the composition of accounting forms: complete, for small businesses and for non-profit organizations.
Through the "Print" menu, you can print out the accounting policy forms and various attachments to it:
Setting up tax accounting in 1C
To go to this setting, click on the corresponding hyperlink at the bottom of the accounting policy setting form. Don't forget to save your accounting policy setting.
Tax system
First of all, choose a taxation system - OSNO or USN, whether a trade tax is paid when carrying out activities in Moscow.
Income tax
Indicate the size of tax rates in the federal and regional budgets. If these rates differ for separate subdivisions, they must be specified separately for each.
Choose a method of paying off the cost of workwear and special equipment. Since 2015, taxpayers have been given the opportunity to independently determine the procedure for repayment of the cost, taking into account the period of use. Previously, this setting was not available (in older releases).
Indicate the need to create reserves for doubtful debts. Similar to accounting, but no more than 10% of revenue. The reserve is formed only for delays.
When filling out the list of direct costs, the program will prompt you to automatically create records that comply with the recommendations of Article 318 of the Tax Code of the Russian Federation. You can opt out and fill in everything manually. This is necessary for manufacturing enterprises that do not need to attribute direct costs to the cost of production.
Next, fill in the item groups. They are used to record income from. Revenue for these item groups is reflected in the profit declaration as part of revenue from the sale of goods and services of its own production.
The last setting of this section is to specify the order of advance payments.
STS
In the "USN" section (if you are working on a simplified system), indicate the tax rate and how advances from buyers will be reflected.
VAT
In the case when the organization is exempted from VAT under Art. 145 or 145.1 of the Tax Code of the Russian Federation, indicate this. Next, note whether it is necessary to keep separate accounting of input VAT while simultaneously carrying out transactions that are taxed and exempt from it.
In the event that VAT is charged on shipment without transfer of ownership, select this option.
The last setting in this section is the choice of the order and the need to register them depending on the period.
Property tax
In the "" section, indicate your tax rate and benefits, if any. Further, objects with a special taxation procedure are indicated. The subsection “Local Tax Payment Procedure” sets forth the tax payment deadlines and how advance payments will be calculated. In the last paragraph, indicate the way in which expenses for this tax are reflected in the accounting.
Personal income tax
In the personal income tax section, indicate how tax deductions are applied.
Insurance premiums
If necessary, fill in the "Insurance premiums" section, specifying the tariff, accident premium rate and other settings.
Other settings
To specify other settings, follow the "All taxes and reports" hyperlink.
All previously made changes are saved in the accounting policy settings, which can be viewed by following the "Change history" hyperlink.
See also an overview video about entering an organization directory and setting up an accounting policy:
Good afternoon or night.
We continue to analyze the primary accounting settings in the program. We have entered the details of the enterprise, set it up.
Today we will analyze the topic: The accounting policy of the organization.
We start the program 1C: Enterprise Accounting 8.2.
Left-click on the corresponding menu - Accounting policies of the organization .
General information.
We choose our taxation system for the organization, mark the type of activity. If there is a retail trade, marked with the appropriate item in setting up accounting parameters, it will be possible to mark this type of activity that falls under the UTII.
Fixed assets and intangible assets.
The method of calculating depreciation is linear, then we confirm the property tax rate, in the window that opens, with the item - Add... Select and save.
Settlements with counterparties.
I marked both points, there is no need to choose an item of income and expense, the program has its own algorithm of actions, it will post the funds to the corresponding subaccount (subconto).
Stocks.
We leave at the average cost, but there is a possibility of evaluating stocks according to FIFO, depending on the date of purchase and the selected write-off option.
Production.
I choose the method of distributing the expenses of the main and auxiliary production by revenue, this will give me the opportunity to maintain a stable percentage of the cost of goods sold in accounting and tax accounting.
For my own services, I use the distribution of costs according to planned prices and the volume of output. This will give me the opportunity to plan internal production, maintain the accounting of services for my own divisions. Will give an idea of the cost-effectiveness of the profitability of individual divisions. If there are none, you can check any easy-to-read item.
If you need to change from a certain time the order of distribution of general production and general expenses, then add the necessary item by calling the window for adding and editing cost distribution methods with a large button with the inscription <Установить методы распределения…>
Income tax.
Button <Указать перечень прямых расходов> do not touch it yet, move on.
<Указать ставки налога на прибыль> – Add... Standard income tax is 2% federal and 18% local to the regional budget. In case of preferential taxation, indicate your percentage of the income tax rate.
Release of products, services.
I preferred the method of accounting for production output without creating account 40. so as not to bother with the planned cost and cost deviations. Headache, use direct cost write-off. We leave the second point on the automatic definition of detail. We give this headache to the program 1C Enterprise 8.2.
Unfinished production.
We reject the inventory of WIP and the act, unnecessary actions in the accounting department. Let everything be considered "unfinished", then it will be distributed automatically, as we set in the settings above, based on revenue.
VAT.
It all depends on the characteristics of the enterprise: a general system with VAT, without VAT, when an application is written at low turnover for exemption from VAT, or a simplified calculation.
Additionally, I marked the item for issuing an invoice in rubles, when making payments in foreign currency. Registration of invoices with advance payment under the letter "A", we registered in the settings of accounting parameters.
Personal income tax.
Everything is clear here, standard deductions apply to income calculated on an accrual basis from the beginning of the year.
Insurance premiums.
The presented list of enterprises makes it possible to choose the type of insurance rate for insurance premiums, depending on the affiliation of the enterprise. In our case, the main taxation system is the full 30% insurance rate of contributions to the payroll to the Pension Fund, FSS and MHIF.
After filling in all the items, click on the button OK in the lower right corner of the settings window Accounting policies of the organization in a programme
My congratulations. Today we have adjusted the provisions of the accounting policy of the organization.
Any accountant knows about the need to form an organization's accounting policy for each enterprise. Equally important is the setting of accounting policies in the 1C Accounting program. The correctness of work in the program depends on how we configure this register, how and what checkboxes we put. An incorrectly selected checkbox can lead to serious errors in the infobase, to incorrect maintenance of both accounting and tax accounting in the program, and as a result, incorrect filling 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 point of this register of the program.
1. Setting up accounting policies for accounting purposes.
I draw your attention to the fact that since the 44th release in the 1C: Accounting 8 version 3 program, the setting of the organization's accounting policy has changed. Now we need to fill in two different information registers. Accounting rules are set up first, and then taxes and reports.
There are two ways to go to the accounting policy settings for the BU.
The first one is in the "Main" section
In this case, the window for setting up the accounting policy for the organization that is set in the infobase as the main one will open. If necessary, the organization for which the accounting policy is configured can be changed by selecting the required one from the list.
In the current window, open the "History of changes"
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 the organization card:
As a result, we will also get into the history of changes in this register of information for the current organization:
So let's form a new accounting policy for 2017.
First, we need to choose the method by which the inventories will be written off in the accounting: by average or by FIFO:
Further, the method by which the program will take into account retail goods is established: at the cost of purchase or at the selling value. If you want to see a trade margin on account 42, then the method of accounting for goods must be selected according to the sales value. However, let me remind you that in tax accounting for calculating income tax, direct costs 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 document "Requirement - invoice", and also check the boxes whether our organization is producing products and performing work, providing services to customers.
When the second checkbox is checked, the field for choosing the method of writing off costs becomes available.
If you select the “Without 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 20 accounts only for those item groups for which the revenue is reflected in a given month.
If you choose the third method of writing off costs "Taking into account the proceeds only for production services", then 20 the account will be closed only for those services that are reflected in the document "Provision of production services".
If at least one of the two checkboxes "Product release" or "Execution of works, provision of services to customers" is selected, then the setting of methods for the distribution of 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. administrative expenses.
If we need to include the costs on account 26 in the cost of production, then in this case it is necessary to determine the method for distributing these costs.
Be sure to fill in the period from which our changes and organization will be accepted.
If no cost account is specified, then this allocation method will default to both account 26 and 25.
Next, you must specify the distribution base. It is determined depending on the specifics of the organization's work. It makes sense to choose as the distribution base those costs that are guaranteed to be every month, for example, when producing products - "Output", and when providing services, the main costs are "Labor remuneration".
The next block of settings is related to manufacturing enterprises.
Checking the box "Deviations from the planned cost are taken into account" means that the organization keeps records of 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 adjustments to the output.
It makes sense to set the next two flags if the production output at our enterprise is a complex technological process, which consists of separate phases, the so-called redistributions. And each redistribution 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 divisions, then the program also has the ability to set up a counter issue.
Let's consider one more block of settings.
By checking the box "Account 57 is used" Transfers in transit "when transferring funds", we get the opportunity to reflect operations 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 making payments with payment cards.
If the organization forms reserves for doubtful debts, then for their automatic accrual in accounting, you must select the appropriate setting checkbox.
If your organization keeps a record 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 applies ". 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 DOS.
After we have formed an accounting policy for accounting purposes, we will proceed to setting up tax accounting in the program. This can also be done in two ways.
The first, here in the accounting policy settings for the BU:
Second, in the "Main" section
In the window that opens, we select the taxation system.
Depending on the selected system, the composition of the settings in the left part of the window changes. In the case of OCH, the settings "Income tax", "VAT" appear on the left. The "Property Tax", "Personal Income Tax" and "Insurance Premiums" settings are common for any taxation system.
For tax purposes, go to the tab “Income tax”.
Here you specify the income tax rates and the depreciation method. When choosing a non-linear method, it must be remembered that this method is used only for fixed assets from 1 to 7 depreciation group.
In addition, it is possible to set up the method of redemption of workwear and special equipment: at a time or set the period of use when transferring it into operation.
The next setting "List of direct costs" is a kind of "separator" of direct and indirect costs. What we list in this register, those expenses will be reflected in the income tax return as direct.
When filling out this register for the first time, the program will offer to fill in direct costs in accordance with Art. 318 of the 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. Here the item groups are indicated, which, the revenue for which in the income tax declaration is reflected as revenue from the sale of goods and services of its own production.
Well, the last setting on this tab is the procedure for making advance payments: quarterly or monthly, depending on the profit.
The following settings are related to VAT: VAT exemption, setting up separate accounting and the procedure for issuing invoices for advance payments.
Next, let's move on to the property tax settings. Here you will find the property tax rates and tax incentives available. If there are objects with a special taxation procedure, i.e. different from the one established for the organization as a whole, it is necessary to fill in the corresponding register.
On the same tab, you can configure the due date for tax payment and advance payments for property tax. When setting up advance payments at the end of the month, a routine operation "Calculation of property tax" appears. In addition, the methods of recording property tax expenses are separately prescribed.
Another tab is personal income tax. Here we indicatehow our organization will apply the standard deductions - on an accrual basis or over an employee's monthly income.
The last required setting is insurance premiums. Here we indicate whether pharmacists, miners, workers with harmful and difficult working conditions work in the organization.
In addition to the listed settings, which are mandatory for enterprises on the OSN, by the hyperlink "All taxes and fees", you can open additional settings, for example, transport tax, land. You can also set payment reminders in the program, for example,indirect taxes or the deadlines for the delivery of statistical reports.
3. Setting up accounting policies for the purposes of NU for the organization on the STS.
Let's now look at the accounting policy settings for an organization on the simplified tax system with the object of taxation "Income minus expenses"
First, we establish the taxation system. We note whether our organization is a payer of UTII, whether it must pay a trade fee and the date of transition to the simplified tax system.
The STS tab contains very important settings regarding the procedure for recognizing expenses.
The checkboxes mark those operations that need to be done in the program to get the corresponding costs into the KUDiR. For example, expenses for purchased goods will fall into column 7 of the income and expense book if the product is capitalized in the program, paid to the supplier and sold. You can also select the additional checkbox "Receiving income", then the costs of the goods will fall into the 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, you must specify 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 premiums for the simplified tax system do not differ from the settings for these parameters considered for enterprises that apply the general taxation system.
4. Printing of accounting policies in the program 1C: Accounting 8.
After we have set up an accounting policy for accounting and tax accounting, we can print them without leaving the program. You can also print an order on accounting policy, 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 window for choosing an organization, there is a cherished 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 business it is very easy to solve the problem of forming and printing an accounting policy 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 use all the features of the program.
You can ask questions in our groups in social networks.