In some cases, the legislation provides, that the owner has to pay taxes, on the basis of the income received by him. In order to get the final figures to be secured financial transactions have taken place, which resulted in the receipt of income. For this purpose the book of income and expense – KUDiR.
The duty of accounting
Of course, if you lead a full accounting, it is easy to calculate the necessary amount. However, for some categories of entrepreneurs in this respect an exception. They are allowed to do without accounting, as much as possible.
Completely abandon it will not work even with the simplified taxation. In particular, STS can be used only under the condition that, that the income does not exceed a certain, predetermined limit. To do this, you need to keep track of each of the goods sold and services rendered. In such cases, use the Book of accounting of income and expenses.
How does KUDiR
Book you need flash, numbered sheets. Thread must be secured. To this end, it is pasted on a piece of paper stationery glue. On paper shall be signed by the entrepreneur. If the seal is used in the work, it also should be put here. It is allowed to conduct electronic KUDiR.
How to keep a record book? The first page is the cover. Here, the following data:
- Written details of the entrepreneur or organization.
- Fixed starting date, which entries are made in the book.
- It is important to note the object of taxation. In some cases this – income minus expenses, in other - only income.
On each page for IP on the USN should be a table, which includes graphs:
- Record number of order.
- Number and date the document, details of which shall be entered in the book.
- Briefly content and composition disclosed economic operation.
- It indicates the amount of income received.
- Fixed amount produced costs.
The document introduces the information about the income on the basis of the following documents of receipts:
- Data on payment orders. It is a question of non-cash money, which have been paid or the employer listed them when buying works, services.
- In KUDiR fixed overhead.
- Recorded statement from the bank.
- credit and debit cash orders must be taken into account.
- It is mandatory to take into account checks.
- Fixed payment of wages.
Obligation to maintain accounting books
If the employer for any reason refuse to conduct KUDiR, he will be fined. For individual entrepreneurs 2018 year, its value is 200 rubles. For organizations it may reach 10000 rubles.
By law, the obligation to use such a book is assigned to individual entrepreneurs, switched to the simplified taxation system, working on a patent, as well as those, who works for UAT. If the intention is to use KUDir, OCHO also gives the opportunity for SP. entities, who use simplified taxation system is also required to apply KUDiR.
Although the book is numbered and stitched, register it with the tax authorities do not need to. This is true with the 2013 of the year.
There is no need in some cases to use KUDiR, UTII is one such example.
Although, at first sight, it looks relatively simple, nevertheless when filling must take into account several important points.
It is important to correct the timing of entry. To fill KUDiR 2018 year did not bring any innovations. for example, the sale in the store, transfer of goods and receive payment for it occur almost simultaneously. If you need to pay rent for the premises, The situation is complicated. Accrual is usually made on the last day of the month, Payment can take place sooner or later.
The book of income records are made on a cash basis, at the time of payment. It does not matter, when it shipped the goods, actually performed service.
When fixed costs in KUDiR, It uses another method. Here, the record is stored after the payment, after receipt of the goods or services. When filling is used the last of these two events.
Each line is made to the KUDiR bound to be backed up by supporting documents.
In the book, there are a few sections. One of them is designed to account for the acquired fixed assets, intangible assets. The other is for those, who takes into account the income minus expenses. This takes into account the losses, relating to earlier periods of time. There is also a fourth section, where those, who takes into account only income, contains information on payments to social funds. There is also the fifth and sixth sections.
Download the form and fill pattern can explore on specialized sites.
General rules of KUDiR
Make a recording, upon receipt of the relevant documents. Revenues are recorded when money arrives.
Keeping the book can be done one of two ways:
- Numbered sheets and sew notebook, then as needed to make a record of income, expenditure.
- You can use a computer a method of filling. The data recorded by their inclusion in an electronic document. After the end of the calendar year, all printed pages, then sewn. This can be done online.
After closing, the store KUDiR need at least four years. Important, that the lack of activity can not be considered grounds for termination of the Books.
Do I have to print out the blank sections? This must be done, to show, they empty.
If you make entries found error, they can be corrected as follows::
- When it comes to filling out the electronic document, directly written to the correct data.
- If the reporting is conducted on paper, must cross out incorrect entry horizontal line. It must be done in such a way, to strikeout can be read. On top of the correct information is recorded on the stitching. Correction shall be signed by the head. If the seal is used in the enterprise, it must also be put in place to remedy KUDiR.
Tax will be calculated when submitting data, which must be paid. If the source information is incorrect, and get less tax, the penalty is equal 20% of the unpaid tax amount. If you can prove, the data corruption occurred intentionally, the fine will be doubled and will be 40%.
It is possible, when the data contain errors, but the entrepreneur decided to voluntarily pay more than. If there was no underpayment, regardless of errors in the data, there are at the penalty should.
Filling KUDiR must be substantiated by relevant documents. This is particularly important when considering the cost.
A few rules:
- Entries always conducted only in Russian.
- figures, which are made in the book, You should refer to the corresponding kind of activity. Unnecessary data in the book are not recorded.
- Recordings are made on the basis of primary documents.
- Accurately indicate the chronology of recorded actions, which are reflected in KUDiR for SP.
Every single piece of information, each entry should be written into a single line. amounts, mentioned in the book, They must be recorded in rubles and kopecks.
Keeping books at OCHO for IP should be consistent with other accounting data.
Main sections KUDiR
How to fill KUDiR steps?
The first page is arranged just. Here you specify the type of reporting name, as well as document, which is the basis for economic activity in Books. information, which accommodates a cover sheet, Little.
On the second page of the recorded information about the individual businessman:
- Personal data: surname, name, patronymic, individual tax number.
- Place of registration of an entrepreneur, number of the certificate of business activity.
- Permissible activities for SP, which he registered.
- If you need a license to work, then here are brought basic data about it.
- The list of accounts, which are used for business.
- If there are cash registers, data on them must also be reflected in KUDiR.
- Address, phone number and other contact information.
The third page is practically TOC. The book consists of six different tables. it – Forums KUDiR:
- The first is divided into thirteen parts components and it provides the opportunity to record in detail the revenues and expenses incurred.
- The second consists of two tables. It is conducted accounting depreciation.
- Following, The third section refers to the accounting depreciation of low-value items, and wearing.
- The fourth part consists of two tables and is devoted to the issues of amortization of intangible assets.
- The fifth section takes into account income, paid to employees, as well as taxes and fees, associated with them, ie. here it fixed in KUDiR salary.
- The sixth table is divided into three parts. This final section. final figures discussed here, on the basis of which there is the calculation of tax.
Reporting with STS and patent
In the first section, enter the information on the course of business operations. It recommended in the appropriate column enter not only the number and date of the document, and his name. If the activities during the reporting period was not conducted, you must fill out a zero KUDiR for IP on the USN. In this case, only filling the cover page. The rest remain to be filled.
If the book decorate uproschentsy, using a system of "income 6%", it is recommended that the funds be reflected in the fourth column. In that case, If you make an excessive amount, I was made Returns, figure also recorded in the fourth column, but with a minus. With this accounting system shall consist only of income data. Costs will not be interested in the tax office.
If you are using "USN income minus expenses", then filling in the customary manner. In this case, the amount of the costs are entered in the production of income in the form of payment.
We give a sample filling KUDiR. Let's, the goods were purchased for resale. At some point they were sold, and for them to get money. In this case, it should be fixed income, and in the following entries need to provide information on the purchase of goods sold recently.
Organization on STS not only lead KUDiR. They are also required to keep accounting records.
By law, an individual entrepreneur in this situation without the employee has the right not to engage in any accounting. On the other hand, the resolution does not mean, that he can not do it on your decision. Availability of accounting in the company will increase the business potential entrepreneur.
But if you work hired workers is changing. There is a list of statements, he should provide in connection with this circumstance. In any case, there is an obligation to submit a declaration to the tax service tax, which is paid in connection with the application USN. In the presence of workers, he is obliged to take a number of additional reporting forms:
- The calculation of premiums.
- Evidence, What is the average number of employees for the previous reporting year.
- Provided a certificate stating, which income was received by individuals – employees.
- calculation of the amounts, He is employed as a tax paid agent.
- Report on the insured persons in the form SCB-M.
- Form SZV-Experience.
- The Pension Fund gives up personalized reporting for active employees.
In this way, in the presence of employees reporting volume increases dramatically.
Especially reporting on the patent does not suggest spending report produced. The book should be fixed only on the income received data. The fact, that work on the patent is allowed only in the case, if the total amount of income for the reporting period does not exceed the specified value. This requires an accounting of the money. If the corresponding limit is not exceeded, the income tax has already been paid when purchasing a patent.
Keeping KUDiR calls for a very careful attitude. Despite the fact that this method of accounting is considered to be more simple in comparison with the accounting, it has its own well-defined rules. On the other hand, if you are filled regularly and without delay, based on the available primary documents, accordance with the applicable requirements, engage in such taking into account is not difficult.