In practice, there are often situations wherethe organization conducts several different activities. At the same time, some of them fall under the UTII, and in respect of others, the general tax regime is applied or a single tax on the USN is to be paid. According to the HK RF, this category of taxpayers is obliged to organize separate accounting, the statement of which in most cases raises many questions.
As a rule, the most difficultdelineation of transactions that are subject to and not subject to VAT. Art. 170 HK states that in the absence of separate accounting for purchased goods, assets and property rights, the taxpayer is deprived of the right to deductions. Commercial structures that pay a single tax on imputed income and apply a common system should be guided by the following rules:
- VAT is recorded in the total value of goods if they are used in transactions not subject to this tax (retail trade);
- VAT is deductible for those goods that are used for transactions subject to this tax (wholesale sales);
- for general deliveries, VAT is taken into account in the cost of production and is deductible in the proportions in which these goods are used in taxable and non-taxable operations.
The legal size of the deduction is calculated on the basis offrom the ratio of the value of the shipped products subject to VAT, to the aggregate value of the goods shipped for the tax period. It should be emphasized that the proportional method should be applied only when it is impossible to determine what part of the output is used for activities subject to a single tax on imputed income. If the enterprise has the ability to clearly distinguish between goods, then these calculations are not necessary.
It is also worth noting that the legislation does notdetermines specific methods for maintaining separate accounting, leaving the solution of this issue at the discretion of taxpayers. Nevertheless, organizations that pay a single tax on imputed income along with general taxation should not claim surplus VAT and then restore it in future periods. In this regard, it is necessary to stop on the error that occurs periodically in practice: the enterprise comes to all the products in the wholesale warehouse and declares the VAT to be deducted, then, as necessary, the goods are transferred to the retail network and the corresponding VAT is reversed within the current quarter or restored in subsequent tax periods. This variant of accounting contradicts the rule of calculating the proportion described in the Tax Code of the Russian Federation, in addition, it is qualified by arbitration courts as a way to form an unreasonable tax benefit by improperly applying the VAT to a deduction from the budget. To avoid problems in such situations, taxpayers are advised to either follow the legal requirements, calculating proportions, or present the tax to a deduction in a later period, when the volume of products sold in bulk will be clearly defined.
On the enterprises applying USN or the generalsystem, as well as transferring a single tax on imputed income, is charged with keeping separate records of expenses, including labor costs, which is necessary for proper taxation of profits. If the structure of the organization is clearly delineated, then there are no problems with the fulfillment of this requirement, but often a certain share of costs can not be tied to a particular type of activity. For example, the cost of maintaining a common warehouse and administrative apparatus refers to the maintenance of the company as a whole. In these cases, the proportional method should also be used. The expenses are distributed according to the ratio of the amount of revenue in each direction to the amount of the company's gross income.
A similar situation occurs when the mainenterprise funds. Assets used for activities subject to a single imputed tax are not subject to property tax. At the same time, some objects are involved in all spheres of work of the enterprise. In order to calculate the property tax base, it is necessary to multiply the residual value of these fixed assets by the share of revenue from the business taxed on the common system.
