Особенности бухгалтерского учета организации на упрощенной системе налогообложения и совмещение её с единым налогом на вмененный доход

This article analyzes the process of combining accounting and tax records in organizations which have adopted the simplified tax system (STS) and unified tax on imputed income (UTII) simultaneously for various lines of business to achieve a clear description in accounting policy of the principles of admitting expenditures and income to the tax base. The given accounting records are proposed for use as the main book records for an organization. In building a common system of accounting records and tax records, it is necessary to adapt the accounting records to the requirements of taxation law in such a way that its data allows for the formation of tax figures. The authors identify specifics of income and expense tracking. It is proposed that income tracking can be classified within the accounting records using sub-accounts: 1 - deductible expenses; 2 - non-deductible expenses; 3 - expenses within the UTII; 4- allocated expenses (allocated in proportion to the shares of income within the total income). Given that the tax period for STS is a calendar year and for UTII - a fiscal quarter, this must be fixated in the accounting policy: cost allocations are done each quarter, and the allocation base will be income from sales according to the accounting records.