How to confirm the cost ?
Every enterprise operating in the territory of the Russian Federation is obliged to pay taxes ante, no matter on what system of taxation it works - on the general, simplified or unified.For enterprise requires certain costs, ie, those waste that carries the company for the manufacture of products, to provide services, and other purposes.Some costs, in accordance with the Tax Code of the Russian Federation are not taxed, and some - exempt.The main task of the specialist business tax - to figure out what expenses are tax deductible, and how to verify the costs included in this category.
Expenses not subject to VAT
costs associated with obtaining the company's profit in accordance with Section III of the Tax Code, are not subject to VAT.But not all and not always, but only those associated with the direct manufacturing of production and implementation.A complete list of such expenses is determined by the Tax Code.Since April 1, 2011 came into force new Tax Code, according to which there are peculiarities in the definition of legal persons the costs (businesses and companies) and entrepreneurs.Previously, this separation was not.For entrepreneurs, to determine what the cost of their activities will be included in the cost, and what is not, you need to learn what is "operating expenses".Such a procedure for taxation valid since August 2011.
most common type of expenditure which is not taxed, are transport costs, if the company will introduce in SOT (State Tax Office) documents proving the costs of this type.So, to the documents relating to transport costs, are:
- contract with the transport company for the provision of its services to the company.
- travel sheets, according to which the company carried out the transport or freight transport carried out otherwise.
- checks or other financial payment documents, which confirm that the company has paid a specific amount of transport costs at the expense of the contractor.
The transport costs include the cost of gasoline, which was spent by the implementation of cargo transportation.Therefore, it is advisable to reinforce the waybills checks to gas stations or payment documents regarding the purchase of gasoline or other fuels and lubricants.Travel sheets to the Tax Office provides a unified form - №4-C or №4-P.These should be attached and consumption of fuels and lubricants for the car model, as each car consumes different amounts of benzyl or diesel fuel.
basic document confirming the company's costs associated with the hiring of premises or offices, are the lease.They are in compliance with all the requirements of the Civil Code, a legal document, and therefore the accountant has the right to submit to the tax office lease with the specified amount of payments.By the way, quite often with a long-term lease, the owner of the premises required to pay rent in advance, that is, for the quarter or half a year in advance.Therefore, in the lease can be specified not only the amount for the month, but also for the quarter.Only requires that a transcript of a specific amount.If the company does not have such an agreement, the amount of rent attributed to the costs associated with the activities of the enterprise impossible.
Rent expenses, which are not taxed, may be of a somewhat different nature.For example, an employee, being on a business trip, stayed not in a hotel but in a rented apartment.Coming from a business trip, he introduced the report of the accountant of their spending to support the amount of travel funds which it had been issued.The attached rental agreement for rented apartment is the basis for registration of rent as such, is not taxable.
Enterprises also have expenses such as payment services, purchase e-tickets, payment of legal advice.Documented expenses for communication services and so are not taxed.In order to confirm the services, you must submit an invoice of telephone exchanges, as well as decoding of each of the numbers.Communication services - this is not the only landline phones, but mobile.It is therefore advisable to apply as accounts decrypt documents received from the mobile operators.
costs of electronic ticket will be considered as confirmed if you put yourself a ticket and boarding pass.However, mandatory expert substantiated purpose of travel of one of the employees in a particular e-ticket.If you lose your documents, you can restore them, if we turn to the airline.If the reporting period, the company used the services of lawyers, non-regular structure, it can confirm the payment of the costs of consultation via invoices and legal opinion rendered by lawyers.
Key documents confirming expenses
If you are interested in the question of which documents confirm the costs associated with the supply of raw materials or products of other companies, which is subsequently processed now for a particular product, then they are the invoices and bills of lading.Also it can be used as documents proving the costs of the company and acts of service provision made in the prescribed form.Note that the acts of the provision of services are supporting documents for expenses such as payment of maintenance crews, payment of third-party services that have been involved in the production process.
For example, the company is engaged in construction of cottages.But in her own garage there is a certain ad - she takes it out.In addition, the company rents the vehicle itself, it uses the services of the operator controlling the data transport.Special equipment is involved in the production process, which is the source of enterprise profits.Therefore, answering the question of how to confirm costs for tax accounting specialist company must hold a certificate services (operator services) and a lease on the vehicle.