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Основные особенности учета и налогообложения для малого бизнеса Essential features of accounting and taxation for small businesses
УДК 657
Миннивалеев Артур Наильевич,
магистр
Гайнаншин Мансур Фарвазович,
кандидат филологических наук, доцент,
Башкирский государственный университет, Уфа
Аннотация: В статье описаны особенности ведения бухгалтерского учета и отчетности на малых предприятиях. Определены основные налоговые системы для малых предприятий, их преимущества и недостатки. Определены ключевые проблемы, связанные с упрощением бухгалтерского учета и отчетности на малом предприятии.
Summary: The article describes the features of exercising accounting and reporting in small enterprises. The main tax systems for small enterprises, their advantages and disadvantages are defined. The key problems associated with the simplification of accounting and reporting in a small enterprise are determined.
Ключевые слова: бухгалтерский учет, упрощенная отчетность, малое предприятие, специальный налоговый режим, налоговая нагрузка.
Keywords: accounting, simplified reporting, small enterprise, special tax regime, tax burden.
The importance of small business that is a significant factor in economic, political, and social sustainability is universally acknowledged. Economically developed countries consider small business the most important sector of economy involving more than 50% of employable population.
The economic situation in our country indicates a significant growth of small business that is the most important strategic resource capable of increasing the country's economic potential.
An important way of supporting enterprises in Russia lies in simplifying accounting and creating special tax regimes for small business entities.
The right to apply simplified method of accounting and financial statements is established by the federal law №402FZ, «On Accounting». Organizations are thereby entitled [1, p.11]:
1. To use an abbreviated chart of accounts.The abbreviated chart of accounts represents a combination of cost accounting or assets on a single account. For example, accounts 10 «Materials», 41 «Goods», 43 «Finished products» can be reflected to one account 10 «Materials». The general production, general business expenses and expenses for the main production operations can also be reflected in the single account 20 "Primary production". The developed working plan of accounts has to be approved according to the accounting policy.
2. Accounting can be exercised by the head of a small enterprise and their commitment must be stipulated in the respective decree.
3. To exercise accounting with a simple scheme without double entry. This applies only to a microenterprise consisting of not more than 15 people and its annual income is not to exceed 120 million rubles (6, p.21).
Also, small business entities have the right to choose the cash method of recognizing income and expenses, as well as not to apply the Accounting Regulations: 11/2008, 16/02, 12/2010, 2/2008, 8/2010, 18/02. The composition of financial statements for small enterprises is determined by Article 14 of the Federal Law №402-FZ. It includes the balance sheet and the report on financial results.Annexes to the financial statements are made provided that a business entity considers the information to be essential and necessary for a reliable assessment of the financial condition of the organization. Accounting forms can be prepared in an abbreviated form.This right is established by p.1 of ch.4 of Art. 6 of Law №402-FZ and p. 6 and 6.1 of the Decree of the Russian Federation Ministry of Finance of 02.07.2010 №66n. Also, small businesses can develop their own forms of financial statements [2, p. 133].
The main difference of simplified reporting forms for small enterprises is in the reflection of the consolidated articles, often without additional detailed information in the explanatory notes. In annexes to financial statements small enterprises have the right to provide only the most important information, the absence of which will not allow the user to assess reliably the financial position of the enterprise. The enterprise determines the criteria for assessing the importance of information itself.
However, the simplification of accounting and reporting for small enterprises entails such problems as a lack of necessary information, reduction of accounting and reporting data details, the formation of reporting that is generated not for attracting investors, but for public authority, and the complexity of the transition to full accounts when expanding activities.
In addition to the features of accounting in small enterprises, special taxation systems designed to reduce the tax burden for these businesses should be noted. The special tax regimes include the simplified taxation system (hereinafter referred to as STS), the patent taxation system (hereinafter
referred to as PTS), the single tax on imputed income (hereinafter referred to as STII), the single agricultural tax (hereinafter referred to as SAT). Special tax regimes exempt the company from paying the income tax, the VAT, the property tax. The peculiarity of the STII, PTS, SAT is in their application by organizations carrying out certain activities.
STII is intended for special types of activities, including retail, veterinary services, vehicle and real estate business, advertising, etc. The STII is paid on imputed income. In this case, the actual income received by the business entity does not affect the amount of the calculated tax. The PST can be applied only by individual entrepreneurs engaged in the activities listed in article 346.43 of the Tax Code of the Russian Federation. Special features of the PST include the relatively low cost of the patent, the possibility of choosing the term of the patent, the possibility of acquiring several patents in several regions or for different types of activities and the absence of necessity to submit tax reports [3].
The SAT can be used only by agricultural producers, if the proceeds from agricultural activities account for 70% of the total revenue of a small enterprise. The SAT is an important way to support agricultural producers.The rate on this tax regime is 6%, and the tax base is calculated as the difference between income and expenses which makes this regime more profitable than STII [4, p. 247].
It should be noted that the most common tax regime among small businesses is the STII. Two types of the given regime are distinguished:: with the object of taxation "income" - the rate of 6%б and with the object of taxation "income дуыы expenses" - the rate of 15%. This tax regime also allows reducing the tax burden of small businesses.
However, the use of special tax regimes still has some drawbacks. The problems associated are as follows: an exemption from VAT payment makes an enterprise applying a special system less attractive for large enterprises that pay VAT, even in case the company sustains losses there is an obligation to pay a minimum tax, and, moreover, there is a large amount of restrictions on using the special regimes [5, p.98].
It should be summarized that small organizations have the right to apply a simplified method of accounting and reporting, as compared to the volume provided for other organizations, as well as to use special tax regimes to reduce the tax burden. However, this privilege does not always positively affect their economic activity.
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2. Ботев, Н. К., Габо, Л. А. Подготовка бухгалтерской финансовой отчетности по субъектам малого предпринимательства и ее аналитические возможности / Н. К. Ботев // Балтийский экономический журнал. — 2016. — № 2 (16). — С. 132-141.
3. Налоговый кодекс Российской Федерации. Части первая и вторая (в редакции от 03.08.2018) // Правовая справочная система «Консультант Плюс» [Электронный ресурс] / Компания «Консультант Плюс».
4. Ахунова Ш. Н. О проблемах оптимизации налогового бремени субъектов хозяйствования / Ш. Н. Ахунова // Молодой ученый, 2015. — №2. — с. 246-248.
5. Кравченко, Д. В. Совершенствование законодательного регулирования налогообложения в Российской Федерации в сфере малого предпринимательства / Д. В. Кравченко // Символ науки. — 2016. — № 11-1 (23). — С. 97-98.
6. Информация Минфина России № ПЗ-3/2015
