In the system of constant changes in the Russian tax legislation, which are aimed at bringing the financial statements closer to international standards, Russian enterprises are constantly faced with new challenges regarding the best practical implementation of all types of accounting and tax accounting methods. This article provides an overview of what automation of accounting and tax accounting is, what software exists for this purpose, and how they work.
Inability to record manually
The complexity of the use of manual labor, and sometimes its impossibility, creates the prerequisites for the implementation of automation of tax accounting. As part of one such example, the need to use automated systems should be mentioned, since the proper implementation of absolutely all legal requirements can be practically impossible when accounting manually. This is due to the complexity of processing significant amounts of all kinds of information that can be extended over long periods of time. In this article we will consider why automation of tax accounting is needed.
Software requirements
It is important to note that any requirements are true if the accounting in the organization is carried out using software, although, of course, at the moment the opposite is the rarest exception. These requirements are characterized by a conceptual nature, since non-compliance with any of them casts doubt on the appropriateness and effectiveness of the software products used. So, the advantages of the programs and the requirements for them:
- No need to re-enter documents. For proper tax accounting, the primary information is the main documents that are entered in the accounting software. That is, the automatic tax accounting program should include the exception of the re-entry of documents, and, if necessary, it should use the information that was entered in the accounting process.
- The ability to store information that is transferred from one reporting period to another. In pursuit of this goal, the program should provide for the storage of data in special accounts for tax accounting.
- Unified compliance of accounting objects. To exclude possible inconsistencies with the subject of tax and accounting, as well as for tax procedures, reference books should be used.
- Ensuring the exclusion of unreasonable refusal in the information of both accounts. In this case, such deviations mean those that were obtained due to the difference in the rules for maintaining both accounting and tax accounting. If everything is observed, then the automation of tax accounting will work correctly.
The software package "BEST"
The informative basis of tax accounting in this software package are primary documents. This means that the data that is recorded in the system is processed in both accounting and tax accounting in parallel, which allows you to carry out activities within a single information space. In other words, the methods implemented in the software product of the BEST series use a single input of information in order to automate tax accounting.
Special tax chart of accounts
To properly comply with tax administration, the program’s basic data contains special tax charts of accounts that are separate from the accounting control system. Absolutely all accounts that are present in the existing tax plan are off-balance sheet. The information accumulated there is not reflected in the accounting tracking registers, which means that it does not fall into the reporting.
The scheme for creating records on such accounts is quite simple, namely, when debiting, all turnovers on them only increase, but on loans decrease.
Split accounts
Tax plan accounts are usually divided into three types:
- current income accounts;
- expenses of this period;
- interim accounts.
In the role of the prototype for their calculation, numbers are used to track the income and expenses of the institution, which are available in the current chart of accounts for the implementation of accounting control. For greater clarity, as well as simplicity of general perception, the calculation of tax accounts numbers of the first and second types start with the prefix "H". At the same time, the so-called counts are opened on the lines of tax observation, on which lower-level accounts are entered. Accounts and calculations are needed to summarize information and prepare data for the preparation of a declaration reflecting the company's income on profit. Consider how the automation of tax accounting in 1C enterprise.
ITRP program or manufacturing enterprise
In the course of this program, the process of implementing tax control is as follows. Absolutely all business transactions that were executed in the course of one month as primary accounting documents are displayed in the database according to legislative rules. At the end of the month, based on the accounting control data, the analytical tax accounting registers are automatically completed. In parallel with this, in tax registers, starting from the primary documents of tax tracking, operations are given that cannot be displayed in the accounting system.
Nowadays, a new improved program for automating tax accounting is being introduced everywhere in “1C: Enterprise 8” (or “Accounting 8”), which is universal. With its help, it is possible to keep accounting and tax records in one database of several organizations at once, moreover, their employees can enter data independently, and the accountant will only have to control the process. This is especially convenient if the activities of related organizations are connected.
Tax tracking registers in this program are a group of specialized and independent information that is generated from tax data. All tracking functions in the program are performed in accordance with the recommendations of the Ministry of Taxes and Dues of the Russian Federation.
Summary Creation Schemes
Depending on the nature of the information that is submitted to the analytical register, all kinds of possible schemes for creating the final information are likely:
- according to tax accounting documents;
- according to information data on tax accounts;
- based on tax control documents, as well as information on accounting.
Types of Tax Documents
Depending on the functional purpose, tax documents are divided into two types:
- Documents that are necessary for the formation of accounting information in the address of tax data. Such lists provide for the autocomplete mode of some details. But at the same time, the file itself is an analogue of the tax registrar, or a small fragment of it in one day or a reporting period of time. Such documents serve as the basis for the formation of postings to off-balance accounts for tax accounting.
Information that is intended to transfer information from one tax account to another in order to create a valid database of this period.
Software product for tax accounting automation "Info-Enterprise"
Tax schemes in the Info-Enterprise program are recorded in parallel with accounting. Using the list of suitable transactions, the adjustment is made in accordance with accounting and tax transactions. Then the program automatically creates tax manipulations along with other postings when entering primary documents.
Each accounting transaction, as a rule, corresponds to its own direct tax transaction, which receives a link to the tax accounting article, according to which a determination is made of how it is displayed in the tax base and how it will be reflected in the respective registrars. The standard delivery usually includes an already configured list of accounting items, which will be available for any editing. A review of tax automation software should be done regularly.
What does the article editor look like
Any accounting items are divided into expenses and income, which is determined by the change in the tax base in relation to specific transactions. Control article editors include columns such as:
- "Code", which displays the digital name of the tax accounting article, that is, its short and unique name.
- “Title” is the name assigned to the article.
- “View” - represents the types of items of tax control accounts.
The full list of articles on tax accounting is divided into two tabs: files with documents of income and expenses. These bookmarks have a tree structure. Such documents consist of other informative blocks of a smaller order. If the article does not have any tabs in its structure, then for convenience of classification it is called a document of the last level. Each user has the right to create not infinite, but quite a large volume of articles that will be considered as attached. Types of articles can be said to be inherited by all its other sub-articles. In simple terms, income documents can only have articles in sublevels. What other tax accounting automation programs are there?
The software package "Turbo Accountant"
The principle of operation of this system lies in the absolute convergence of two types - accounting and tax accounting. Due to the fact that the primary document acts as the basis for transactions, it needs to be processed only once. This turns out to be real only if for each accounting entry, according to expenses or income, a tax accounting function is assigned.
Thanks to each primary document, an accounting entry or its group is created, which should be marked with an analytical characteristic feature in the field of tax accounting. As part of this, for the correct adjustment of any operation, for example, the date or amount, the control process does not require any additional corrections in the tax system of the enterprise, even if they were manually entered. Automation of tax accounting at the enterprise should save a lot of time.
The same applies to tax control operations. It is understandable that if there are noticeable differences in the process of identifying costs and revenues, only analytical signs alone will clearly not be enough. That is why in the program, along with analytical functions, tax accounts are also used.
In addition, this program provides a basic listing of analytical features that can be supplemented at the user's discretion.Absolutely all the functionality that is provided for by the program makes it possible to apply accounting operations for all types of enterprise accounting. This leads to a reduction in the number of actions used and carries out calculations of the tax base in the accounting environment. That is, the posting made on the financial control of the organization’s activities is also used for tax accounting.
The difference between the definitions of income and expense, according to the rules of accounting and tax accounting, is taken into account as much as possible by the program itself, which allows the employee not to make mistakes in the process of working with it. With the automation of tax accounting, income tax is pretty easy to calculate.
System "Tax Accounting"
To identify indicators of income and expense for control purposes, you can use the system built into the software product called “Tax Accounting”. It has a complete set of registrars, which were recommended by the Ministry of Taxes and Duties of the Russian Federation, and also includes tools that are specially designed for automatic calculation of the tax base in relation to profits and filling out a tax return for all kinds of income. How else can an automatic tax accounting of an enterprise take place?
Inotek Software
As part of the functioning of this program, accounting is carried out both with the help of tax indicators and through accounting documents. Codes of accounts directly correspond to accounting, but at the same time include the symbol "H". In addition, general plan accounts can be assigned definitions such as “tax”, “accounting,” or “off-balance”.
Conclusion
Thus, the general application of the above programs can be used not only for automation of accounting and tax accounting, but also for the creation of its other types. For example, when an organization prepares financial reporting documents in accordance with international standards that require a slightly different classification of values and their structure, such indicators can be calculated on the basis of developed and already existing software products.
We reviewed the automation of tax accounting.