Plato system: accounting framework. System "Platon": how to maintain accounting and tax filing Transport tax Platon u 1s 8.3

Since 2016, tax payers who send the payment to the “Platon” system before the “great demand” for the taxation of 12 tons, may have the right to change the transport tax for each transport duty to the amount of the increased payment for the TK for the tax period (paragraph 1 2 clause 1 art. 362 of the Tax Code of the Russian Federation).

The amount of transfer of the assigned payment over the transport tax is recognized in the debit and changes the tax on income for the tax (season) period (clause 49, clause 1, article 264, clause 48.21, article 270 of the Tax Code of the Russian Federation). This same procedure has been transferred to a single tax under the simplified tax system (clause 37, clause 1, article 346.16 of the Tax Code of the Russian Federation).

Procedure for 1C to pay for the “PLATON” system

Now, let’s take a look at the procedure for the 1C 8.3 Accounting program to display payments for the “Platon” system and automatically charge it as a way to change the transport tax.

Term 1. Registration of transport department

The vehicle registration card contains information about those vehicles registered with the Platon system. On the counter of these statements, a record will automatically appear on the submitted declaration about the registration of health insurance for payment to the Platon system:

Krok 2. Re-arranging the advance payment into the racket, pay it to the Platon system

Term 3. Registration of a call from an operator of the Platon system for a month before 1C 8.3

The document is available in the Purchases section – the News magazine of the operator of the Platon system. You can refill automatically using the Restore button:

As a result of this, the following wiring is formed:

• Upon request in advance;
• According to the payment for taxes on federal roads in accordance with paragraph 5.18 of PBU 10/99 (at the accounting department);
• According to the form of debit for the account 97.21 “Withdrawal of future periods” (in the tax form) doti, doki donations (advance payment) will not be covered.

For example, at the end of the tax (tax) period, the positive difference between the payment to the “Platon” system and the amount of the transport tax (advance payment for the new one) can be covered from the tax on income on the basis of paragraph 49 of Article 264 of the Tax Code of the Russian Federation:

Also, a record about the fee is entered into the Vitrati accumulation register on “Platon”.

Croc 4. Regulatory operation of the Transport Tax

It is formed after the end of the skin subcutaneous (skin) period. The document describes the breakdown of the transport tax (advance payments), the insurance amount of the tax insurance, resulting from the paid fee for the “Platon” system:

Rukhs behind the regulatory document Rozrakhunok transport tax 1C 8.3:

Dovidka-rozrakhunok transport tax in 1C 8.3 it is the result of the regulatory operation “Razrakhunok transport tax” and can be used as a tax register for transport tax.

The form is available in the section Operations - Closed Months and can be generated from the regulatory operation of the Transport Tax Routine or from the list of Additions - Routines:

Timeline 5. Filling out the declaration of transport tax

Calculation of taxes with insurance policies appears in the declaration of transport taxes in a new form, approved by the Order of the Federal Tax Service of Russia dated 05.12.2016 No. ММВ-7-21/668:

Pay additionally in deductibles, which will be insured when the income tax is disbursed (OSNO)

If the payment to the “Platon” system appears to be larger than the insurance tax, then the amount of the transfer can be credited to the debit office when disbursing profits (clause 49, clause 1, article 264, clause 48.21, article 270 of the Tax Code of the Russian Federation) or a single tax under the simplified tax system, (clause 37 clause 1 of article 346.16 of the Tax Code of the Russian Federation).

In the program 1C 8.3 Accounting, the amount of transfer of payments for damage to roads and tax payments is carried out by the same Regulatory operation “Rozrahunok transport tax”. Rocs behind this document:

For those who are stagnant with PBO 18/02, the amount for which a change in the insured transport tax has been made for the skin, we will edit the TK vantazhopіdomnestiu over 12t, appears in the debits in the form of permanent income:

You will pay in the form of insurance that you need to take into account when distributing the unified tax system (USN)

Registration of tolls for travel on federal roads in organizations on the simplified tax system is carried out by this very document, “Certificate of the operator of the Platon system.” The document forms the postings:

• From the hall in advance;
• according to the information in the accounting form at the warehouse and the cost of payment for damages on federal roads (clause 5.18 of PBO 10/99):

• for the purposes of the simplified tax system, entries in the accumulation registry “Vitrates on Plato” will be collected:

Regulatory operation “Rescheduling of the transport tax” for the tax (seasonal period) current expansion of the transport tax and, in case of transfer of payment for taxes to federal roads over the transport tax, reflects the amount of transfer in KUDIR:

If the result of the expansion of the transport tax will be higher, lower tolls on federal roads, then the amount of the transport tax will be charged to the accounting department:

And it will also be displayed in the tax register “Withdrawals under the simplified tax system”:

I'm flying, crazy public!

Writing a summary, as I imagine today’s new beginning, was not part of my plans, but I protested for my presentation on Infostart for the month of 2017. Having found nothing that allows you to access the file-sign, which is what the operator of “Plato” hopes to do and engage him in the form in which he wants to become an accountant.

I would like to respect that my decision does not pretend to be monumental and was born in the context of the fact that one accountant was hanging around the same company. In connection with this, the sophistication of the decision when designing for your organization may not appear to be very high.

Also, at the entrance we added the “Enterprise Accounting 2.0” database without additional examination. І file from the operator. After trying to find out if you are ready to make a decision on Infostart, you will need to go to the ubiquitous Google. Naturally, first of all, having spoken on the topic of the fight against Plato in 1C - instructions for the procedure in “Accounting 3.0”. I’m going through the demo of “Accounting 3.0” and I’m starting to incorporate objects from it into “2.0”.

Approximately a day later, the document “Call of the operator of the Plato system” is overlapped (in fact, the structure of the table has been lost) is launched into accounting. 2.0 and enters the rubies in the register “Witrate on Plato”. Between the document and the register, a number of modules were tightened. There was no need to solve the problem itself. A few experiments with ADO and a file of readings. The main features were found with a bang, you can write to the “SP operator’s call”

In addition, it was necessary to add additional processing to the surrounding subsystem, sound, roll, and introduce it into the interface so that it looks quite decent. The pouch is a mini-subsystem for working with Plato, I’ll show it to the accountant. We write down “Call of the operator of the Plato system” with a bang. If food is deprived, there is no need to change the accounting department, which will contribute to the supply of goods and services. They promise to think and declare for the day that the need is urgent, but “like yours.” After a lot of nutrition, it becomes clear that the key point “at Vasya’s” is the division of services along the lines of skin transport. As a result, one more point is added to the summary - to attract the supply of goods and services.

For your consideration, I present an addendum to the configuration of Accounting 2.0 for the payment of expenses for “Plato”, an option for processing, verification on “Accounting 3.0” (the configuration in this type is meaningless) and an option for working with Accounting 2.0 no changes to the configuration. (in this case, the document on the supply of goods and services is also required). I hope that some will benefit from this, and some will, perhaps, become the basis for more serious exploration of the topic.

features:

In order to achieve a great deal of data on one side and sporting interest on the other, reading csv is implemented through “MS ADO”, in which drivers are used similar to those used for combating Excel files. The directory from which the file is read must be writable through the need to place "Schema.ini" there.

How to show off:

We open the processing, indicate the organization, documents in which we are going to write and find the file.

When you record the goods and services you select, remember the specific settings for each entry (you must indicate the service, subsection, part of the account, and subconto that will be used for the tabular part).

Here you can immediately contact the transport department (ask the accountant to kill him) and make a search among the organization’s registered transport. If we include only “reliability of goods and services,” then you can safely skip the selection of the main features and not lose respect to this column:

After all the settings have been specified, and the reading file is stamped “Write” opposite the document field, the result is verified.

Respect and mercy, as soon as they appear, as in the beginning, write in the comments, I will try to honor them.

Subject to paragraph 1 of Art. 31.1 of the Federal Law dated 08.11.2007 No. 257-FZ “About highways and about road activities in the Russian Federation...” rules of transport, which may allow a maximum weight of over 12 tons, on highways of the entire country. A bath of federal significance is allowed for mental health reasons. Pay at the racks of the vehicle, which is covered by highways using such transport means. The rules for payment processing were approved by the Regulations of the Russian Federation dated June 14, 2013 No. 504.

“Platon” is a Russian system of collecting payments from vantazhivok, which allows a maximum weight of over 12 tons. The operator is currently registering the transport vehicle of his vehicle with a special register of the payment collection system, which is maintained by the operator in electronic form. Payment for travel can be made in two ways: using an additional route card or using the on-board unit. It is important to pay attention to the actual mileage of the transport vehicle. Information from the register is promptly sent to the filing authorities. The operator of the system is the company "RT-Invest Transport Systems".

Organizations - holders of transport services registered with the registry of the "Platon" system are subject to tax compliance when paying a transport tax. Subject to paragraph 2 of Art. 362 of the Tax Code of the Russian Federation, the amount of the tax, calculated for the sub-bags of the tax period for each transport service, which may allow a maximum weight of over 12 tons, registered in the registry, is changed to the amount of the payment, paid to such transport department for this tax period. If, when the tax is stagnated, the tax amount, which pushes up the payment to the budget, gains a negative value, the tax amount is taken to be equal to zero. Before such transport fees, the calculation of advance payments from the transport tax is not combined (clause 2 of Article 363 of the Tax Code of the Russian Federation).

In this article, on a specific application, we will understand how the 1C program: Accounting 8 edition 3.0 organizes the accounting and payment processing of payments using the “Platon” system and how it ensures proper tax collection I don't need the transport tax.

Let's take a look at the butt.

The organization "Svitanok" is stagnating the underground mode of supply - the method of charging and PBO 18/02 "The appearance of expenses from the contribution to the organization's income."

The organization has on its balance sheet a vintage car with a maximum permitted weight of over 12 tons, registered with the Platon system registry. The Platon system has over-insuranced the advance payment in the amount of 40,000 rubles. For bags of flights carried by a vintage car in the first quarter, the operator charged a fee of 5,000 rubles, in the other quarter - 10,000 rubles, in the third quarter - 7,000 rubles. and the fourth quarter – 14,000 rubles. In accordance with the law of the constituent entity of the Russian Federation, the following periods have been established for tax payers and transport tax organizations: the first, second and third quarters. The amount of the advance payment for the transport tax, which is calculated by the transport tax, is 8500 rubles.

It’s time to start adjusting the programs for our butt.

The procedure for paying the transport tax in the program is specified in the register of statements Procedure for paying taxes in localities. If the subject has set special periods for paid payments, it is necessary to close the law Advance paid(Mal. 1). Then, when the final quarters of the month are closed, the routine operation will be automatically terminated Rozrakhunok transport tax, as the advance payment is processed and adjusted.

The amount of the charged transport tax (advance payment) is deposited with the accounting department before it is spent on basic types of activities and can be reflected, depending on the transport department, on various expense accounts of the accounting department. In the organization "Svitanok" cars are used for transporting goods, which is the form of a rakhunok. 44.01 “Shortages of labor in organizations that carry out trade activity" with analytics (statute vitrat) Main taxes. The adjustment is made at the register of records (Small 2).

For the automatic expansion and loading of the transport tax, as well as for the automatic completion of the declaration from the transport tax, the transport service (object of main features) must be registered with the register of records. Registration of transport means. It is necessary to create an entry in the registry with the view Registration. From whose entry the corresponding main purpose is selected, the details necessary for filing the filing and filling out the filing declaration are specified. If the transport service is registered in the registry of the Platon system, then at the very bottom of the registry it is necessary to include the ensign (Fig. 3). After this, the document becomes available in the “Purchases” section of the program.

Until the beginning of the collapse of automobile routes, the federal government commission for an individual rakhunok, assigned by the “Platon” system to a specific transport service, must be paid in advance.

The amount of the toll paid in advance to the operator is not wasted and is displayed in the accounts receivable warehouse, for example, for storage 76.09 “Other arrangements with different debtors and creditors”.

To show the fact of re-insurance to the operator of the advance payment from the program, you can quickly obtain a document Written off from a rozrakhunka rakhunku at a glance at the operation Other arrangements with counterparties. The agreement with the operator of the program is to blame.

Document filling Written off from a rozrakhunka rakhunku The result of this exercise is shown in Mal. 4.

Behind the minds of our butt, the operator of the “Platon” system has set the fare for the first quarter at 5,000 krb.

The accounting department has charged travel fees up to expenses for essential types of activities.

With the method of adjusting the income, the income is subject to clause 48.21 of Art. 270 of the Tax Code of the Russian Federation, the amount of payment to be made to the vehicle transport system, on the highways of the city of Zagalnogo, federally designated transport means, which may be allowed for a maximum weight of over 12 tons, registered in the register of transport means of the payment reduction system, in Russia pі, which is consistent with paragraph 2 of Art. . 362 of this Code amended the amount of transport tax assessed for the tax (seasonal) period before the assignment of transport taxes, which is not insured.

The program requires a special document to register the transaction of acknowledgment of expenses on payments. Call from the Platon system operator.

The “head” of the document indicates the counterparty operator and the agreement therefrom.

In the tabular section, select the transport fee and indicate the amount of the charged payment.

At the hour when the document is submitted to the accounting department, the deposit for the advance payment is registered and it is recognized as the debit of account 44.01 (the account is selected from the register of statements Methods for generating funds from donations, as a transport tax) 5,000 krb. vidatkov.

According to the tax form, which corresponds to the legislation, there is no shortage of daily expenses. Remnants of the valued expenses from the tax contribution have been deposited until the advance payment of the transport tax has been disbursed; it is not possible to formulate a permanent difference in the accounting department. Therefore, the document is completely fairly formed by debiting the account and spending the time-hour difference. In addition to the remaining implementation of potential tax contributions, you will be insured for the rakhunka at the same time. 97.21 “Other expenses of future periods” From intelligent analytics. Entirely logical postings, but I’m looking at the detailed account of the daily analysis (statistical analysis).

Dodatkovo document to make an entry in the accumulation register Vitrati on "Plato". This additional register contains information for the regulatory operation that is required for the development of the tax collection of the transport tax.

Document Call from the Platon system operator The result of this exercise is shown in Mal. 5.

As we have already said, at the hour of the end of the month, Berezen will be automatically entered into a regulatory operation Rozrakhunok transport tax.

The routine operation covers the advance payment of the transport tax for the transport fee. The amount of advance payments during the current periods is calculated at the rate of one quarter of the tax base and tax rate (clause 2.1 of Article 362 of the Tax Code of the Russian Federation). Due to transport conditions, the maximum weight allowed is over 12 tons, registered with the registry, advance payments for the transport tax are not included (clause 2 of Article 363 of the Tax Code of the Russian Federation). Therefore, the regulatory operation will only cover the contribution from transport services that are not registered with the registry (the organization has a passenger car, for which the advance payment for the transport tax is 350 kr.).

If you need a vintage car, then an advance payment of 8,500 rubles will be calculated. Further, the regulatory operation “zazirne” to the register Vitrati on "Plato" and install a drainage supply at the sight of 5,000 rubles. The result of the tax filing will be recorded in the income register Rozrakhunok transport tax. Registry Vitrati on "Plato" I have completed my mission and will write it off.

In this quarter, the amount spent on “Plato” will be less than the calculated advance payment for the transport tax, and it will be included until the tax recovery. Therefore, there are no daily expenses to pay for travel with the method of donating income. Regular operation of closing shells 97.21, formed by document Call from the operator of the Platon system, and display the constant difference behind the debit of the account 44.01 (closing the time-hour difference).

The result of the regulatory operation is shown in Fig. 6.

At the confirmation of our mirkuvans, we are amazed at the proof of development Rozrakhunok transport tax(Mal. 7).

For a vintage car, an advance payment amounting to a deposit of 8,500 krb has been calculated, and a restoration deposit of 5,000 krb has been registered.

For a passenger car, an advance payment amount of 350 rubles has been calculated, an insurance tax has been calculated and payments are made to the budget.

Regular operation Rozrakhunok transport tax I recognized the debit of the Vitrat Rakhunka as a permanent raznitsa (PR). From this month until PBO 18/02 the permanent filing of goiter (PNO) will be instituted. The PNO amount is insured according to the following formula:

PNO = PR x STnp = 5000 rub. x 20% = 1000 rub.

Carrying out a regulatory operation Rozrakhunok tax on profit shown in Mal. 8.

In another quarter, the payment for travel is 10,000 rubles, which exceeds the amount of the calculated advance payment for the transport tax.

Submitted to clause 48.21 of Art. 270 of the Tax Code of the Russian Federation, the amount of payment for travel is not covered by the method of delivery, but transport conditions, which may allow a maximum weight of 12 tons registered with the registry, are carried out beyond the limits of the current periods calculated amount of advance payments for transport tax. Also, since the amount of payment for travel in the “Platon” system exceeds the amount of the advance payment for the tax, then the payments are transferred using the method of taxation of the income to be insured at the depot.

Regular operation Rozrakhunok transport tax This situation is being dealt with. According to the debit of account 44.01, the amount of the calculated advance payment from the transport tax is recognized as a difference (8,500 krb.), and in the amount of the transfer of travel fees (1,500 krb.) the tax deduction is recognized as a deduction.

The result of the regulatory operation for another quarter is shown in Fig. 9.

And now let’s marvel at the increase in size (Fig. 10). The amount of the tax payment is equal to the amount of the calculated advance payment for the tax amounting to 8,500 krb.

Starting this month, a permanent increase in the number of goiters in the population of 1,700 crb will be established. (Mal. 11)

In the third quarter, the amount of payment for travel is 7,000 rubles, which, like in the first quarter, is less than the amount of the calculated advance payment for the transport tax. Nothing unexpected will happen to him. If the taxation insurance is registered, the total amount of the travel fee will not be spent on the taxation of the income and the taxation will be continuously collected. We won’t show him pictures for the third quarter.

And the axis of the fourth quarter is not important. This is the tax period from the transport tax. In the remaining quarter, the fare is 14,000 rubles. Let’s marvel at how routine the operation is Rozrakhunok transport tax applicable during the tax period.

And now we’re going to squash the whole river. The amount of transport tax is 34,000 rubles. The amount of already registered insurance for the previous three quarters will be 20,500 rubles. (5000 + 8500 + 7000). The difference between the amount of donation and health insurance is 13,500 rubles. The amount of payment for travel in the fourth quarter allows you to fully repay the amount of the contribution - set up a health insurance system in the amount of 34,000 rubles.

Therefore, the regulatory operation accounts for the debit of account 44.01 with a permanent loss in the amount of 13,500 rubles, and for the amount of payment that was lost, 500 rubles are deducted for the trip. vidatkov.

The result of the regulatory operation Rozrakhunok transport tax for the sub-day period is shown in Mal. 12.

The tax return for the tax period confirms to us that the tax amount was calculated to be 34,000 rubles. The entire surface is covered with a bag of supply drainage (Fig. 13).

Depending on the amount of payment for travel with the Platon system, if you are not insured with the payment method, the breast will be insured for a permanent goiter - 2,700 rubles. (Mal. 14).

Everything turned out correctly, so I remember the river declaration from the transport tax and am forgiven by the result. Zm_st Rows 190 Rows 290 Section 2 The declaration is completely overwhelming (Fig. 15).

And now we’ll wonder what will happen if you don’t have to pay the toll in the fourth quarter to completely reset the transport tax. For example, the fare for the fourth quarter is 8,000 rubles. Surprisingly, the regulatory operation was carried out Rozrakhunok transport tax in this place.

Judging from the postings, the routine operation of the vikoristal collected the entire amount of payment for travel in the fourth quarter for the formation of the tax collection from the transport tax. The tax authority does not have any expenses to pay for travel. Payments are negligible, so the transport tax turned out to be a private car. Respecting everything, the tax is 5,500 rubles.

The result of the regulatory operation is shown in Fig. 16.

To remove additional information, use the expansion options (Fig. 17). The amount for the tax was calculated to be 34,000 krb., the tax for the drainage was to be 28,500 krb., the amount that was calculated to support the payment to the budget was 5,850 krb.

Everything, of course, is good, but we paid 30,000 rubles for travel through the Platon system per rik (for the tax period). For confirmation I will provide a list of documents Call from the Platon system operator(Mal. 18).

The program does not cost 1500 rubles. payments to another quarter, which transferred the calculated amount of the advance payment for the transport tax. And vzagali, it goes up to paragraph 2 of Art. 362 of the Tax Code of the Russian Federation, the amount of the tax, calculated for the sum of the tax period for each transport vehicle, which may allow a maximum weight of over 12 tons, registered in the registry, is changed to the amount of the fee, paid to such a transport vehicle for this tax period . So we found out that it was 1500 rubles. with the method of donating the profit, otherwise it would still be better for us to change the tax. He will have to do some work.

The amount of the registered tax fund is saved at the register of accounts Rozrakhunok transport tax. Correcting this amount, unfortunately, is only possible with the help of manual adjustment of the rules of a regulatory operation Rozrakhunok transport tax. I will manually install a bag of 10,000 rubles. (Mal. 19).

Remnants of the payment for travel due to the change in the transport tax can be withdrawn from the method of taxation of the profit. He will have to withdraw the money from the tax authority. Obviously, on both sides of spending, a constant difference will be registered in our area.

The document Operation with necessary posting is shown in Small. 20.

Now let's redo the routine operation Rozrakhunok transport tax for the chest and we hope that you will come out of us. And in us, as they found us, for 1500 rubles. the transport tax has changed (Fig. 21).

Let’s marvel at the growth of the rostrum (Fig. 22). Everything is correct! The supply of water supply costs 30,000 rubles.

Regular operation Rozrakhunok tax on profit will resolve and improve permanent goiter treatment in the amount of 1,900 rubles. Tej is correct. Paying for the fare brought us 8,000 rubles. permanent difference, and our operation added another 1,500 rubles. permanent divisions.

The regulatory operation is shown in Fig. 23.

I, you will find a fragment of the tax declaration from the transport tax (Fig. 24).

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Consultations on how to work with the 1C program

To process the transport tax and submit the declaration, it is necessary to provide information about the registration of transport vehicles in advance. Let's look at this operation in the report.

When a transport agent is added, the organization contacts the DAI authorities to place it on the scene. After completing the registration procedure and issuing documents, the organization is required to pay a transport tax. Obviously, the accountant is responsible for displaying this information in the system.

To display the registration of a transport tax in the 1C: Accounting 8.3 program, you need to follow the navigation: Dovdniki / Transport tax.

Koristuvachev needs to add a new row to the register of information “Registration of transport means”. To display documents, press the “Create” button on the action panel of the open list or press the “Ins” key on the keyboard to create a new entry in the register. Select “Registration” from the “Operations” menu list.

In the form of a new entry in the register of statements “Registration of transport means”, you must go to fill in the details.

The main charge is the transport charge that needs to be registered, the detail “OS Group” is due to the mother of the “Transport Assignment” value. Then all relevant details will be filled in from the passport of the transport vehicle and the set of documents obtained from the department of the Department of Road Safety.

The ensign “TZ is in the possession of the local police department” is established if the authority has a part of the transport department.

The value of the tax rate is determined in accordance with the regional legislation, information about the tax rate that advances the coefficient is also filled in on the information provided by the tax authority.

The new requisite is the sign “Registered with the registry of the Plato system.” If the transport account has been entered into the register, and the accountant needs to ensure proper maintenance, then the sign is installed.

After filling in all the details, the customer saves the information by pressing the “Record and close” or “Record” button on the form.

The same register of statements can be opened from the “Basic Properties” appendix, located in the navigation path: Advisers / Main Features. On your main vehicle card, you need to know the item “Registration of transport vehicle” and go to the hyperlink.

Once a transport person is removed from the registration form, a responsible person will be sent to the Department of Road Safety and Health. After completing the procedure for withdrawing and withdrawing supporting documents, the program adds an entry with the type of operation “Withdrawal” in the register of statements “Registration of transport vehicles”.

The process is similar to before registration, after filling in all fields, the user saves the information by clicking the “Record and close” or “Record” button on the form.

Run out of food? We will help you register transport services with 1C programs as part of a cost-free consultation!

The tax payer can change the amount of the transport tax, calculated for the sub-bags of the tax period for each transport tax, to the amount of the "Platon" payment, calculated in the flow period of the total cost. 1C experts spoke about how to display in “1C: Accounting 8” the change in the transport payment for the fee in the “Platon” BUKH.1C system.

When a transport agent is added and registered with the Department of Road Safety and Health Authorities, the organization becomes a payer of the transport tax (Article 357, paragraph 1 of Article 358 of the Tax Code of the Russian Federation).

Transport tax rates are determined by regional legislation, they can be determined from the tax inspectorate of the local transport department. In this case, the base rate for the transport tax is determined in Art. 361 Tax Code of the Russian Federation.

Subject to paragraph 1 of Art. 359 of the Tax Code of the Russian Federation, the assignment of the tax base is due to the type of transport function.

When adding a used car, the organization pays a tax based on the formula: Tax base * Tax rate * Reduced coefficient, which is calculated according to clause 3 of Art. 362 Tax Code of the Russian Federation.

In addition, before this formula, there is one more indicator, which changes the amount of the charged transport tax - the fee for the vehicle detoxification system on highways, part 5 of Art. 3 of the Federal Law dated November 8, 2007 No. 257-FZ (hereinafter referred to as the “Platon” board). The procedure for administering the “Platon” payment is established by the Decree of the Russian Federation dated June 14, 2013 No. 504 (hereinafter referred to as the Rules).

Authorities and authorities of transport regulations, the maximum permitted weight is 12 tons, they are registered in a special registry (clause 5, 38-55 of the Rules). The payment, which is made through the operator, is indicated on the route card (clause 10(1) of the Rules) or is insured by the operator automatically using additional data collected from the device installed on the vehicle (clause 7 of the Rules). Today, the operator reinsures the amount to the federal budget, which is considered to be the amount of payments made by the authorities for the routes traveled by transport vehicles (clause 16 of the Rules). When asked, the payer can clarify:

• the amount of debt due from payment (clause “a”, clause 83 of the Rules);
• excess cost (clause “b” of clause 83 of the Rules);
• about operations with the operator's re-insurance of the income of the federal budget of the Vlasnik (Vlasnik) of the transport service, pay in advance for the route passed by the individual transport service (clause 84 of the Rules).

Accounting appearance

The charges for transport taxes are displayed in the accounting department in section 68 “Roses for taxes and fees”.

For this purpose, up to rack 68, the subrack "Rozrahunki with transport tax" is opened. As a rule, the transport tax is paid to the payment for basic types of activity (clause 5 of PBO 10/99). The order of its presentation at the bakery depends on which production or subdivision organization the transport service is located in, for which the contribution is collected.

The “Platon” payment system is represented by the following transactions:

• Dp 76 - Kt 51 – the advance payment to the operator was reinsured (support – payment or other document that confirms the reinsurance).
• Dt 20 (44) - Kt 76 - the fee paid for travel, in the "Platon" system is transferred to expenses (subscription - operator information for a special request).

If this is provided by the organization’s regional policy, you can further display the amount of payment over-insurance by the operator to the budget: information about the over-insurance amount can be obtained from the operator with a special request. This operation is carried out on the subracks of racket 76.

When the transport tax is loaded, the following is indicated:

• Dp 20 (23, 25, 26, 44) - Kt 68, sub-insurance "Rozrakhunki with transport tax" - increased transport tax minus the "Platon" payment, re-insurance to the budget by the operator.

Podatkovy appearance

Subject to paragraph 2 of Art. 362 of the Tax Code of the Russian Federation, the tax payer can change the amount of the transport tax, calculated for the sub-bags of the tax period for every transport duty in the amount of the payment "Platon", calculated for the current period of the tax, then. stop drying.

If an organization pays an advance payment to an operator without a route card, then the change in transport tax can be taken in excess of the amount that the operator has deposited to the budget (sheet of the Ministry of Finance of Russia dated January 26, 2017 No. 03-05-05-04/3747). The amount can be clarified by sending a request to the operator (clause 84 of the Rules).

The drainage system is placed behind the pouches during the supply period, sealed in the skin transport system (paragraph 12, clause 2, article 362 of the Tax Code of the Russian Federation). If the "Platon" payment is greater than the amount of the transport tax, then the budget is not paid to the tax (paragraph 13, paragraph 2, article 362 of the Tax Code of the Russian Federation), but the portion of the "Platon" payment exceeds the amount of the transport tax (paragraph 48.21 of Art. .270 Tax Code of the Russian Federation).

Since the amount of the transport tax is greater than the Platon payment, then it contributes to payments to the budget and the amount of the paid amounts is included up to the deduction from the income tax (sheet of the Ministry of Finance of Russia dated 09/06/2016 No. 03-05-05-04/521 71).

For all vehicles that qualify for the “Platon” payment, advance payments from the transport tax are not collected, as established by the regional law (paragraph 2, paragraph 2, article 363 of the Tax Code of the Russian Federation).

For organizations that pay the Platon fee, the FNP of Russia recommends that for 2016 they file a transport tax declaration in a new form, approved by the order of the FNP of Russia dated 12/05/2016 No. ММВ-7-21/668@ (sheet 29. 12.2016 No. PA -4-21/25455@).

In the program "1C: Accounting 8" for the payment system "Platon" a special document has been created "Call of the operator of the "Platon" system. It is necessary to enter data in order for the operator to re-insure the federal budget of the penny kosts of the vlasnik (vlasnik) of the transport department as a payment in the length of time in the route passed by each transport for by Rozrakhunok The amount of the transport tax is indicated by a regulatory document with the type of operation “Recovery of the transport tax”.

Change of transport tax for the “Platon” fee (the transport tax is higher for the “Platon” fee)

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TOV "Furniture House" has a large vehicle (with a maximum permitted weight of over 12 tons) with a first price of RUB 6,608,000.00. (Including MPE 18% - RUB 1,008,000.00) For the transportation of goods to buyers along the roads of foreign shipping. The car has been accepted as the main asset.

LLC "Mebleviy Dim" is included in the register of the "Platon" system (hereinafter referred to as the "Platon" board). In 2016, the tractor traveled 5,000 kilometers on federal roads, and the amount of the charged transport tax turned out to be higher than the amount of the Platon payment, overinsurance to the budget by the operator.

Apparently, before the regional policy, the organization is stagnating in the accounting department PBO 18/02 “The scope of the expansion of the organization’s income tax.”

Instructions for the program "1C: Accounting 8" (rev. 3.0):

1. Rearranging the advance payment to the operator

To complete the operation "Registration in the form of an overinsurance advance payment to the operator" you need to create a document right away Payment order, then on the backing of this document, send the document “Writ-off from the storage compartment”. As a result of carrying out the document “Write-off from the storage tank”, separate transactions will be generated.

If payment orders are created in the “Client-Bank” program, then “1C: Accounting 8” creates them without any hassle. In this case, you will receive the document “Write-off from the bank account”, which forms the necessary transactions. The document “Writ-off from a bank account” can be created manually or on the platform using other external programs (for example, “Client-Bank”).

After issuing a statement to the bank, which records the write-off of funds from the bank account, it is necessary to confirm the document “Write-off from the bank account” for the formation of transactions before creating the document.

Menu: Bank ta casa – Bank – Bank statements, Document "Written off from the rozrakhunka rakhunku".

In the document:

1. In the field “Ranks of accounts”, account 76.09 “Other accounts with different debtors and creditors” is automatically presented.
2. Turn over the filling of other fields, as shown in Fig. 1.
3. Insert the sign “Confirmed by bank statement.”
4. Button Swipe and close.

To review the result of the document (small 2), press the DtKt button

The debit of section 76.09 “Other arrangements with various debtors and creditors” shows the amount of the advance payment (replenishment of the account) to the operator of the state fee reduction system “Platon” – LLC “RT-Invest Transport Systems”.

2. Reproduction of the "Platon" payment, reinsuranced by the operator to the budget of the BU and NU

To carry out a transaction from the payment "Platon", reinsured by the operator to the budget of the accounting and tax department, it is necessary to create a document Call from the Platon system operator. In this document it is necessary to show the amount of payment that the operator has made to the budget - this can be found in a special office of the organization under the heading “Details for a special account”.

In order to make it possible to complete this document, go to the register of records "Registration of transport service" (menu: Dovidniki–Subjects– Transport tax–Registration of transport means) it is necessary to put the ensign “Registered with the registry of the Platon system” (Fig. 3).

Creation of the document “Call of the operator of the Platon system” (Fig. 4), menu: Shopping - Shopping - Call operator "Platon", button Creativity.

At the hour of filling out the document “Call of the operator of the Platon system”, enter:

1. In the field “from” – the date when the accounting department issued the receipts for the amount of the “Platon” payment, reinsuranced to the budget by the operator.
2. In the "Counterparty" field - the payment processing operator "Platon" - LLC "RT-Invest Transport Systems".
3. The "Agreement" field indicates an agreement with the counterparty. Respect! In the window for selecting an agreement, only agreements are displayed, which may look like an “Other” agreement. For the hyper-enforcement of "Rozrahunka" - rozrahunki 76.09 "Other rozrahunki with different debtors and creditors."
4. The tabular part of the document contains the name of the transport department, its national number and the amount. The amount must be taken from the operator's call.
5. Button Conduct.

To review the result of the document “Call the operator of the Platon system” (small 5), press the DtKt button.

• Conducted No. 1- Pay in advance to "Platon", over-insurance to the budget by the operator at the expense of the over-insurance of the advance payment. If the “Platon” fee is paid in advance, then at the time of registration in the program of the document “Call of the operator of the “Platon” system”, a deposit will be added to the previously paid amounts at the rate of payment, over-insurance by the operator to the budget.
• Conduct No. 2- Vitrazhenya in the amount paid "Platon" (BU) - the amount paid, over-insurance to the budget, appears as a debit in the amount of vitrats. In the application, the document is set to 44.01, which is installed in the register of reports “Transport tax: methods of transferring inputs”. The scraps from the deposits from the tax on the income of the paid amount of the payment "Platon" will be insured only in the part in which to transfer the amount of the paid transport tax for the river (clause 48.21 of article 270 of the Tax Code of the Russian Federation), a difference is established (clause 8 of PBO 18 /02 ), and at the time of payment "Plato" it is unknown to the accounting department, in what amount of the pouches will be insured by the accounting department, such a difference is time-based (clause 12 of the PBO 18/02).
• Conduct No. 3- Technician conducted, yake, the yake of the Plato Plato, the operator to the budget at the Obatka Region for the Rozrahunkv tax on the erthum, and the male is the Zemennnya Sumy Sumy, the PIDLAGA -Plati Plato Plato Plato Plato. The remainder of this sum is not transferred to the deductions using the method of contribution to the income, and the remainder will be determined as a result of fate, which is insured for Dp 97.21 “Other expenses of future periods.” This sub-branch itself is intended to automate the transfer of the amount of the "Platon" payment over-insurance to the budget over the amount of the insured transport tax for the rock bags. At the same time, based on the amount transferred and spent, the NU establishes a temporary reserve that will automatically close as soon as the amount of the transport tax is calculated minus the “Plato” payment overinsurance to the budget.

3. Rozrakhunok sumi transport tax

Before carrying out transactions for the end of the month, the accountant must fill out the “Transportation Fee” form. Report on filling out the form "Transport tax" div. in the article "Admission and registration of the transport department."

To unwind the amount of the transport tax minus the paid amount of the Platon payment for the river, it is necessary to create a document Regular operation with the type of operation "Rozrahunok transport tax" (Fig. 6). As a result of creating such a document, additional transactions will be generated.

At the same time, we will complete all regulatory operations in a month-long list in order to improve the flow of the transport tax.

Vikonannya sample "Closing the month" (Fig. 6), menu: Operations–Closed period–Closed month.

1. Set the month to close.
2. Before closing regulatory operations, it is necessary to update the sequence of document processing. For this purpose, click on the “Translation of documents per month” message.
3. To illustrate our example, complete the routine operation “Recovery of transport tax”.

To look at the result of the document “Regulatory operation” with the type of operation “Recovery of transport tax” (Fig. 7), click the DtKt button.

The conduct that took place is depicted now:

• Conducted No. 1- Display of the total amount of the transport tax minus the payment "Plato" - the entry shows the amount of the transport tax, which contributes to the payment to the budget. This amount is insured as follows: Tax base * Tax rate * Advance coefficient * Lower coefficient - The amount paid by "Platon", reinsurance to the budget by the operator, where:
  • Tax base (motor power) and tax rate for the tractor, div. rice. 3.
  • Moving coefficient = 1, because The breakdown is based on a commercial vehicle (tractor), and not a passenger car.
  • Minimum coefficient = 0.7500 (9 months/12 months).
  • Pay the amount to "Platon", over-insurance to the budget by the operator = 7650.00 rubles. (Div. Fig. 5).
  • The amount of the transport tax, which extends payments to the budget, is more expensive (456 hp * 45 rubles * 0.7500) - 7650.00 rubles. = 15390.00 rub. - 7650.00 rub. = 7740 rub.
• Conduct No. 2– representation of the permanent difference in the form of the “Plato” payment: the fragments of the “Plato” payment are insured as a possible contribution, less than the amount of the transport tax, which contributes to the payment to the budget, it will not be insured against the contribution from the income tax. no matter what fate offensive. On one side, this leads to the formation of permanent losses (clause 4 of PBO 18/02), on the other - until the sum is closed, insurable as a possible deduction for Dp 97.21 by posting Dt 44.01 Kt 97.21. At the same time, there will be a closure of the time period, which was announced at the time of appearance in the deposit form of the transferred amount and spent in the form of the “Plato” payment.

The breakdown of the transport tax structure can be found in the section “Transport tax document” (Fig. 8) (menu: Operations – Closed period – Pregnancy-destruction).

4. Close the shell of the vitrat

To complete a transaction from a closed account, you must create a document Regular operation with the type of operation "Closing the frame 44 "Shortcomings of the order" (Fig. 6). As a result of creating such a document, separate transactions will be generated.

To review the result of the document “Regulatory operation” with the type of operation “Closing rack 44 “Shortcomings” (Fig. 9), press the DtKt button.

The meaning of the wiring is as follows:

• Conducted No. 1- The appearance of the losses in the form of the Plato payment, reinsuranced to the budget by the operator at the warehouse of financial results. Remnants of the sum paid by "Plato" under the tax payment method are not insured (for the fault of losses, if the sum paid is more than the tax amount), then a constant difference is created.
• Conduct No. 2- The form of the transport tax amount, which supports payments to the budget in the accounting and tax form, in the warehouse of financial results.
• Conduct No. 3– the amount of accumulated depreciation for the car in the financial results warehouse.

5. Rozrakhunok podtkovyh assets and goiter'yazan

For the execution of the operation "Identification of a permanent goiter" it is necessary to create a document Regular operation with the type of operation "Rozrahunok profit" (Fig. 6). As a result of the created document, additional postings will be generated.

To look at the result of the document “Regulatory operation” with the type of operation “Deposit on income” (Fig. 10), click the DtKt button.

The rate of reimbursement of taxes related to the payment for the amount of the Platon payment, re-insurance to the budget by the operator for 2016 rubles.

Regular taxes have been recognized = Amount to be paid by "Plato", re-insurance to the budget by the operator * Tax rate on profits (RUB 1,530.00 = RUB 7,650.00 * 0.20).

The decryption of the amount of deposits of contributions can be viewed in the section “Determination of taxable assets and requirements” (Fig. 11) (menu: Operations – Closed period – Dovidki-rozrakhunki – Submittal assets and crop liability).

6. Folded declaration from the transport tax

For the implementation of the operation "Folded declaration from transport tax" it is necessary to create regulations. Declaration of transport tax (river).

Creation of the “Declaration of Transport Tax” (Fig. 12), menu: Call – 1C-Zvitnist – Regulated calls- button Creativity.

When filling out the document, the following is indicated:

1. In the form "Vides of travel" - "Declaration of transport tax (river)".
2. In the window that opened, in the "Period" field - 2016, in the "Form edition" field - "dated 12/05/2016 No. ММВ-7-21/668@".
3. Button Creativity.
4. Verify the filling of the title page displays ("Submittal fee", "Submittal period (code)", "Star Wars", etc.) so that they are automatically filled in with the data that is placed in the information database. If a field is not filled in, you must check whether the information base has been filled in completely. The middles available for filling can be filled manually.
5. Button Save. The expansion will automatically be filled with data for the supply facilities, which will take part in the expansion during the winter period.
6. For more help buttons Re-verification – Check the control relationship You can check the external structure. If, before the time of verification, a correction is found, a window will appear in advance and a special window will appear for navigating through the corrections that need to be corrected.
7. Button Write down.

Thus, for 2016, the amount of the transport tax was calculated (which extends payments to the budget) for a large car of the brand "Tractor Mercedes Benz Actros 1846LS" amounted to 7740.00 rubles. That same hour has a tax insurance amount, the travel is insured by the “Platon” system, – 7,650.00 krb.

1C:ITS
Report on the formation of a declaration from the transport tax of the Div. in the section: “Vity” – “Vity in programs” – “Transport tax”.