Permanent and temporary differences of 1s bp. Decoding tax assets and liabilities it, she, pno, pna. Income tax calculation scheme

According to clause 7 PBU 18/02“Accounting for corporate income tax calculations”, under permanent tax liability (PNO) refers to the amount of tax that leads to increase tax payments for income tax in the reporting period.

Under permanent tax asset (PTA) refers to the amount of tax reducing tax payments for income tax in the reporting period.

Permanent tax liability (asset) p equals the quantity defined asthe product of the permanent difference that arose in the reporting period and the income tax rate.

In the 1C: Accounting 8 program, the calculation of PNO and PNA occurs when carrying out closing the month according to the following algorithm:

1. Regular operation“Closing accounts 90, 91”data is generated on permanent differences in the assessment of income and expenses included in the tax base for income tax.

2. Regular operation"Calculation of income tax"PNO and PNA are calculated and reflected. Wherein:

PNO determined based on debit account turnover 90 And 91 (excluding subaccounts 90.09 and 91.09) by amounts "ETC", multiplied by the income tax rate, and is reflected in the debit of the account 99.02.3 "Permanent tax liability" in correspondence with account credit 68.04.2 .
PNA determined based on credit turnover of accounts 90 and 91 (excluding subaccounts 90.09 and 91.09) by amounts "ETC", multiplied by the income tax rate, and is reflected in the credit of the account 99.02.3 in correspondence by debit of the account 68.04.2 .

It should be noted that the algorithm for calculating PNO and PNA implemented in the 1C program somewhat distorts the financial statements.

The fact is that to calculate PNA, credit turnovers on accounts 90 and 91 are taken together, while transactions on accounts 91 may include negative amounts of permanent differences, as, for example, in the case of restoration of depreciation bonus when selling a fixed asset. Such amounts should be treated similarly to debit turnover on account 91. That is, if there is a loan 91 accounts by type of accounting PR amount -10 000 rubles should not be formed as PNA for the amount -2 000 rubles, and PNO in the amount +2 000 rubles

If you do not take into account the situation described above, in general, the program calculates PNO and PNA correctly. In the event that the PR turnover still does not correspond to the generated PNO and PNA, the month-end closing documents should be re-posted. If after this the income tax calculation still turns out to be incorrect, the reason should be sought in errors in the accounting of temporary differences.

Using the RG-Soft product: Express check of accounting according to PBU 18/02 from RG-Soft, you can easily identify the presence of such errors. This external processing also indicates possible causes of these errors and provides recommendations for eliminating them

If after reading the article you still have questions, you can ask them in this form. We will try to answer any questions regarding reflection in programs on the 1C:Enterprise 8 platform on the next business day.

Paying taxes is the direct responsibility of all taxpayers to the state. The calculation of the amount of tax payable depends on what taxation system is used in the organization. In this article we will look at the calculation.

The first step is to determine the tax base. It makes up the difference between the organization's income and expenses. In this case, not all types of income and expenses can be used in the calculation. Some of them are simply not taxed.

Regarding accounting in the 1C program, there is equality:

BU = NU + PR + VR

In this case, accounting means the accounting amount, which consists of the part reflected in tax accounting, as well as permanent and temporary differences. This situation arises due to the fact that not all amounts are subject to tax accounting. It turns out that in accounting some amount may be greater than in NU. As a result, permanent and temporary differences arise.

To calculate income tax, organizations use a special accounting provision - PBU 18/02. Despite all the apparent complexity, it is precisely this method that allows you to take into account the differences between accounting and tax accounting.

In practice, it often happens that one amount is reflected in full in accounting, but only a part, or nothing at all, goes to the tax office. This provision exists for the connection of NU and BU.

The 1C: Accounting program supports the use of PBU 18/02. You can enable its use directly in your organization, as shown in the figure below.

From the user's point of view, nothing changes in terms of entering information. The accountant will not have to enter any additional data. It is enough to configure the program correctly.

From the point of view of reporting and internal calculations, the changes will be more significant. In this case, reporting, for example, turnover, will contain detailed information on the formation of the tax base. This includes, for example, data on the calculation of income tax (68.04.02), account 77, etc.

If you need to calculate income tax, it is strongly recommended to clarify in the program that PBU 18 will be applied.

Tax accounting in 1C

As stated earlier, not all income and expenses need to be taken into account when calculating income taxes. This information is indicated in the chart of accounts. In the figure below you can see that account 90.04 does not have a checkbox in the NU column, while account 90.07.1 has the flag checked.

In this case, if the movement is carried out on DT 90.04, the debit will be recorded as zero in tax accounting. If the loan account has the NU flag set, then its amount will be reflected in the tax accounting for the loan accordingly.

Thus, both debit and credit amounts in tax accounting may differ or may be the same. There are also often cases when a certain amount is not reflected in tax accounting at all.

The figure below shows that the amounts in all three movements are reflected in both debit and credit. This follows from the fact that in accounts 90.08.1 and 26 the flags for reflection in tax accounting are set.

Please note that in the figure above, in addition to the NU fields, there are also the PR and VR fields. These vestries were discussed earlier. The sum of all lines of one movement (NU, PR, VR) must match the accounting amount, which is reflected in the “Amount” column.

The income tax calculation itself can be done automatically using month-end closing processing, which is located in the “Operations” section. The calculation is made by the regulatory operation of the same name, located in the fourth section.

Analysis of the state of income tax regulations

Of course, most of the calculations that affect the correctness of income tax calculations are made automatically by the program, but there are cases of erroneous situations. A special report that analyzes accounting will help you deal with them.

The main form of the report indicates the period for which we want to analyze the data and organization. The report layout shows the different sections in which the data is grouped. You can go to any of them by left-clicking.

The figure below shows that we have entered the "Expenses for ordinary activities" section. The block with depreciation is highlighted in red, which means failure to comply with the rule BU = NU + PR + VR.

By going to subsection c, we received a report that shows in which document and by what amount the error in equality occurred.

Pay attention to the checkbox in the “By Documents” add-on. This is what allows you to see in the report links to documents in which the program found erroneous data.

In this article we will look at the differences between accounting and tax accounting data, the order of their reflection in 1C 8.3 using the example of the 1C: Enterprise Accounting configuration and program settings that will allow you to maintain tax accounting as efficiently as possible.

Accounting (AC) is a fairly common (for several hundred years) way of keeping records and reflecting the facts of economic activity in accounting accounts using the double entry principle, when each operation is carried out as a debit to one account and a credit to another. The balance sheet of accounts is often used to analyze the activities of an enterprise. The result of proper accounting is a correctly compiled balance sheet.

The concept of tax accounting (TA) was formed in Russian accounting practice relatively recently and is associated with the advent of PBU 18/02, as well as Chapter 25 of the Tax Code (TC). Taking these provisions into account allows you to correctly formulate your income tax. Often, when mentioning tax accounting, they mean the difference in the procedure for reflecting expenses (less often, income) for the purposes of calculating income tax between the amount that can be taken into account according to the Tax Code and the amount that passes through the accounting accounts of the current period. The result of correct tax accounting is a correctly completed income tax return (true for companies operating under the general regime).

If there were no tax accounting, then profit (loss) would be calculated using the simple formula “Income minus Expenses.” Now the amount obtained as a result of such calculations is called “accounting profit,” which often does not coincide with taxable profit due to restrictions specified in the tax code. To reflect such differences in accounting, PBU 18/02 is used. In small organizations that maintain simple accounting, where there is no difference between accounting and tax accounting, the accounting profit will coincide with the taxable profit.

Consider the following example, for an organization in general mode.

If we calculate the financial result of activities only from an accounting perspective:

Revenue for the month amounted to 100,000 rubles. The following expenses were incurred:

Expenses for employee training in the amount of 4,000 rubles;
Special clothing with a book value of 1,800 rubles was put into operation for a period of 18 months. In the month of commissioning, depreciation is not accrued, but starting from the next month, it should be accrued in the amount of 100 rubles. per month;
A fixed asset was introduced last month with a book value of RUB 480,000 and a service life of 4 years. Starting from the current month, depreciation of 10,000 rubles begins to accrue. per month.

For educational purposes, we will omit other expenses and income, and in the following months we will show revenue of 100,000 rubles. In terms of costs, we will show the differences between BU and NU for already completed operations.

The organization must receive the following financial result of its activities in accounting:

*Recall that the data in the table was formed in accounting on the basis of documents and calculations using the double entry principle.

From the perspective of the tax code, the situation looks somewhat different:

To account for training expenses, you can only accept an amount equal to 1000 rubles. As a result, a difference is formed that cannot be accepted as expenses in the current period, but this difference will not affect the calculation of income tax in future periods;
The cost of workwear in tax accounting can be written off as an expense immediately at the time of transfer to operation (this is one of the possible options for accounting for workwear from a tax accounting point of view). As a result of the current period, income tax will be reduced by the amount of the difference that has arisen, and in subsequent periods the data will gradually level out;
According to the operating system, it turned out that in tax accounting the service life should be indicated as 5 years (60 months). As a result, temporary tax differences arise.

Table from a tax accounting point of view:

*The data in the table is formed as a breakdown of the income tax register.

Now I want to see the full picture and combine these two types of accounting:

Let's look at the data obtained in more detail and on a monthly basis:

BU and NU – reflection in 1C

Now let’s see how to set up tax accounting in 1C 8.3 using the example of the “Enterprise Accounting” configuration for a company in general mode. To correctly reflect accounting data, you must first set (check) the appropriate settings in the program, and then fill out the documents correctly. Let's consider what settings affect the reflection of data in the NU. Let's start with the chart of accounts and accounting policies.

In the chart of accounts there is a mark indicating whether NU postings will be generated for this account. Please note that this is not provided for all accounts; for example, account 09 does not.

The “Accounting Policy” section separately defines indicators for accounting and tax accounting rules. In the BU section, we advise you to select the item on the application of PBU 18 even for small organizations on a general regime, which by law may not apply it. Then the calculation of many permanent and temporary differences will be carried out automatically using the program.

In the tax settings, you must correctly set the taxation system (it must be general) and select the parameters that the organization uses to calculate income tax.

Since most of the work on reflecting the difference between accounting and financial accounting is related to costs, we will dwell on the “Cost Items” reference book in more detail.

The directory consists of columns “Name” and “Type of expenses of NU”. Directory elements marked with a yellow circle are predefined, i.e. They were created by developers considering them most likely to be used in most organizations. You should not remove predefined elements. The user can create other cost items that can be marked for deletion if necessary.

In this case, the “Name” can be assigned arbitrarily, and the “Type of expense” is selected from the directory, which is closed for editing and contains the types of expenses specified in the Tax Code. If the type of expense is not accepted for NU purposes, we advise you to note this in the name for better visual control of the reflection of expenses in reports and registers.

In document postings, the data in the “Amount” column is associated with accounting, and the “Amount Dt” and “Amount Kt” columns relate to tax accounting. PR and VR denote permanent and temporary differences, respectively. Please note that the amount of permanent differences is additionally displayed on the off-balance sheet account related to NU.

Many tax accounting entries reflecting PR and VR are formed by routine operations when closing the month. To view the results based on the data for the month after the period is closed, we will use the balance sheet (TCS). In OSV, you can set viewing settings - show only accounting, tax accounting, differences, or all together.

We will consider the option when the BU and NU data are immediately visible. First, data for the first month, where the result coincides with our calculated example.

This concludes our consideration of the issue of reflecting accounting and accounting data in 1C: Accounting 8.3. As you can see, the correct settings and correctly entered documents allow you to conduct tax accounting in the 1C program with maximum automation.

Introduction.

Keeping records according to PBU 18/02 today is one of the most difficult sections of accounting. Many organizations try to minimize the occurrence of differences between accounting and tax accounting, but recent changes in legislation only increase the number of situations where they arise. There are not many software products on the market in which the calculation of income tax and accounting according to PBU 18/02 would be automated at the proper level, one of them is 1C: Accounting 8. In this product, the accounting of permanent and temporary differences in accounting is fully automated OS, exchange rate differences, when reflecting the majority of standardized expenses in production. 1C:Accounting 8 automatically calculates permanent and deferred tax assets and liabilities and provides detailed analytical accounting of emerging differences. A whole complex of software tools is responsible for all this and it is not so easy to understand. Usually, users’ understanding and knowledge of the operation of this subsystem is enough to correctly reflect business transactions in accounting. However, when errors occur in accounting according to PBU 18/02, users cannot always find the error and are not able to methodically check all aspects of accounting. The program contains reports, but it is difficult to find an error in the case of a large number of differences.
In this article we will talk about different types of errors that arise in accounting according to PBU 18/02 and describe the means for finding and correcting these errors.

Legal requirements.

The formation of income tax in accounting is regulated in the legislation of the Russian Federation by the accounting regulations PBU 18/02. In accordance with this document, “income tax is recognized as income tax for tax purposes, determined on the basis of the amount of conditional expense (conditional income), adjusted to the amount of a permanent tax liability (asset), an increase or decrease in a deferred tax asset and a deferred tax liability of the reporting period." Therefore, for correct accounting, it is necessary to have algorithms for calculating permanent tax assets (liabilities) and deferred tax assets (liabilities). According to PBU, “The permanent tax liability (asset) is equal to the value defined as the product of the permanent difference that arose in the reporting period and the profit tax rate,” and “Deferred tax assets (liabilities) are equal to the value defined as the product of deductible (taxable) temporary differences arising in the reporting period on the income tax rate.” In the future, these tax assets and liabilities will be abbreviated as PNO, PNA, ONA and ONO, respectively.
Checking the correctness of accounting according to PBU 18/02 comes down to the following algorithm:

checking whether all differences are identified and whether their type is correctly determined
checking the classification of temporary differences as deductible or taxable

checking the classification of permanent differences as leading to an increase or decrease in tax payments
checking the calculation and correctness of reflection in the accounting of ONO, ONA, PNO and PNA
checking other operations according to PBU 18/02 (loss carried forward; revaluation when the tax rate changes, etc.)

Next, we will consider how such accounting is implemented in the standard configuration of “1C Accounting 8”.

Implementation in the program. To control the correctness of income tax calculations, 1C programs provide for maintaining tax accounting in parallel with accounting. Tax accounting in the 1C:Accounting 8 program is implemented through a separate “Chart of Accounts for Tax Accounting (for Income Tax).” Its accounts are almost identical to the accounting accounts, and when generating accounting entries, the document also generates tax accounting entries in a separate register with the accounting type “NU” (tax accounting). The correspondence between the accounts of two types of accounting is established in the table “Correspondence of accounting and national accounting accounts.” It should be noted that not all accounts in the self-supporting chart of accounts have tax accounting accounts created. For example, all mutual settlement accounts are matched to a single PV account (“receipt/disposal”), but cash accounts have no analogues.

For a number of reasons, such as differences in methods of calculating depreciation or normalization of expenses in tax accounting, differences may appear in the assessment of income and expenses in accounting and tax accounting. These differences, according to the requirements of PBU 18/02, should be classified into temporary and permanent, and temporary differences should be taken into account separately by type of assets and liabilities. However, in reality, to correctly account for differences, it is often necessary to know not only what type of assets and liabilities they relate to, but even to link them to a specific asset and liability. Therefore, it was decided to account for these differences in the same accounts as the assets themselves, with the same analytical detail. That is, separate postings should have been made for the differences. The differences relate to accounting, however, in order to avoid complicating the structure of the accounting register, it was decided to record them in the tax accounting register. Permanent differences are entered into the register with the accounting type “PR”, and temporary differences “VR”. Hence it turns out that correct accounting is characterized by the equality BU = NU + PR + BP, and the left side is recorded in the accounting register (regular entry), and the right part in the tax register (up to three entries for one transaction). This equality must be satisfied for movements and balances for all accounts for which correspondence has been established.
The 1C: Accounting 8 program automatically generates transactions for tax accounts. To do this, in all documents it is possible to indicate tax accounts and the specifics of determining transaction amounts. Thus, the amounts of income and expenses accepted in tax accounting are indicated in documents separately from accounting ones, and the amounts related to permanent differences are usually also specified explicitly in the documents, or can be determined by some additional details, such as cost items. The amounts of temporary differences are almost always determined from the above equation, that is, they are calculated using the formula: BP = BU - NU - PR. If the user creates manual entries in accounting, then he must create entries in tax accounting himself and monitor the fulfillment of the equality.

The calculated temporary differences are divided by types of assets and liabilities, and the correspondence between these types and the accounts of the tax chart of accounts is established using a special “Table of Types of Assets and Liabilities”, strictly fixed in the program code.
At the end of each month, a “Month Closing” document is drawn up, which determines the amounts of PNO and PNA, ONO and ONA based on the data on PR and BP entered into the “Tax” accounting register. The document generates transactions for account 68.04.2 (“Calculation of income tax”) according to the following algorithm:

The permanent tax liability is determined based on the debit turnover of tax accounts 90 and 91 (excluding subaccounts 90.09 and 91.09) with the accounting type “PR”, multiplied by the income tax rate, and is recorded in the debit of account 99.02.3 “Permanent tax liability” in correspondence with a score of 68.04.2.
The permanent tax asset is determined based on the credit turnover of tax accounts 90 and 91 (excluding subaccounts 90.09 and 91.09) with the accounting type “PR”, multiplied by the income tax rate, and is recorded in the credit of the same account 99.02.3.
To calculate deferred taxes, a special table corresponding to the types of assets and liabilities and tax accounts is used. This table is rigidly fixed in the program code. The calculation can be presented in two parts:
If a profit is made in tax accounting, then it is checked whether the loss of previous years can be offset. Those. if the debit balance of account 99 in tax accounting, multiplied by the income tax rate, is greater than the final debit balance of account 09 in the “Profit and Loss” type, then an entry to the debit of account 09 from credit 68.04.2 is created for the amount of this difference. If less, the wiring is done in the opposite direction.
For each type of asset or liability, the amounts recorded in the tax accounts (which are determined from the table above) are calculated according to the type of accounting “VR”. From the obtained estimates of other types of assets and liabilities, depending on a number of conditions, such as activity/passivity of accounts, the size of debit and credit balances, deferred and recognized tax liabilities are calculated. After which, deferred tax liabilities are recorded in accounting by entries “Dt 68.04.2 Kt 77” (recognition of IT) or “Dt 77 Kt 68.04.2” (repayment of IT); and deferred tax assets are recorded by entries “Dt 09 Kt 68.04.2” (recognition of OTA) or “Dt 68.04.2 Kt 09” (repayment of OTA).
For the amount of accounting profit or loss multiplied by the income tax rate, the entry “Dt 99.02.1 Kt 68.04.2” or “Dt 68.04.2 Kt 99.02.2” is made.
The resulting balance on account 68.04.2 is transferred to account 68.04.1 “Calculations with the budget for income tax”
The system does not contain data on the income tax rate. Oddly enough, this is a fairly common situation when calculating income taxes for the first time. It should be noted that rates must be specified for each organization.

The system does not contain the table “Correspondence between accounting and tax accounting accounts”, which establishes the connection between accounting and tax accounts. This table is automatically filled in when you start working in the database, so the error only applies to accounts added manually. That is, if we add, for example, a new subaccount to an existing accounting account, we must indicate the corresponding tax account for it.
Also, thanks to the table of connections between types of assets and liabilities and tax accounts described above that is rigid and cannot be changed by users, when creating new accounts in the chart of income tax accounts, the system may not find the required correspondence in the table and make the calculation incorrectly. This often happens when automating new accounting sections. This problem can only be solved by modifying the configuration, although it is very simple.
Based on the principle of generating entries, we find that accounting data must be equal to the sum of tax accounting data and permanent and temporary differences. Consequently, correct accounting is characterized by the following equality: BU = NU + PR + VR. In principle, this equality must be satisfied for balances and turnovers for all accounts for which correspondence has been established, however, even in the standard setup of tax accounting accounts, not all accounts satisfy this requirement. For example, the turnover on the personal account may not coincide with the sum of the turnover on all mutual settlement accounts. In this case, you should find all the accounts for which the rule is violated and evaluate whether this actually leads to an error. In a typical configuration, “Comparison of accounting and tax accounting data” reports are used to check equality.
If the calculation of deferred tax assets and/or liabilities is carried out correctly, then the amount of turnover for the month for all accounts, except 90 and 91, with the accounting type “VR” in tax accounting, multiplied by the income tax rate, should be equal to the amount of turnover for the month according to accounts 77 and 09 in accounting. (And this comparison is best done by type of assets and liabilities). Failure to fulfill this equality indicates the presence of errors. A similar check can be carried out using the standard report “Calculation reference “Permanent and temporary differences”.
If the calculation of permanent tax assets and/or liabilities is carried out correctly, then the following equation is valid: the sum of turnover for the month in accounts 90 and 91 in tax accounting with the accounting type “PR”, multiplied by the profit tax rate is equal to the turnover for the month of account 99.02.3 (PNO+PNA) in accounting. Accordingly, failure to achieve equality is an error.
creating manual entries. It should also be said that violation of this rule does not necessarily lead to an error in calculating income tax.
Account 68.04.2 (“Calculation of income tax”) should be generated only automatically, without manual entries.
With proper accounting, there should be no manual entries to account 99 in both accounting and tax accounting.

In 1C it is carried out based on the results of the past reporting period after the results of the reporting period have been closed. The accuracy of this operation can be checked using a specialized report called “Analysis of the state of income tax regulations”. Let's consider this issue based on the software "1C: Accounting 8. 3.0" in accordance with the accounting standard 18/02.

Income tax calculation scheme

Accounting for ongoing settlement transactions for income tax must be carried out in accordance with the Accounting Regulations (standard) - PBU 18/02. In addition, the norms necessary for carrying out calculations can be found in the current Tax Code.

It should be remembered that not all entities are required to maintain tax and accounting records using PBU 18/02. Paragraph 2 of Regulation 18/02 “Accounting for income tax calculations” states that small businesses may not use this provision. The main parameters by which an enterprise can be classified as a small business are prescribed in legislation - the law “On the development of medium and small businesses in the Russian Federation” dated July 24, 2007 N 209-FZ.

To calculate tax in the specialized program “1C: Accounting 8. 3.0”, the initial indicators are defined as the difference between the profit received and the costs, which are entered differently in the tax and accounting registers. accounting.

Taking into account the basic requirements that are prescribed in regulation 18/02, when calculating taxes, it is necessary to take into account and also calculate:

The difference between the amount of tax, which was determined based on accounting indicators;
The amount that was determined in the tax accounting provisions.

Due to the difference in accounting for the current obligations of the taxpayer and his assets, according to the regulatory documentation adopted to maintain tax and accounting registers, values are formed that are called:

Temporary difference (TD);
The difference is constant (CR).

In the registers of the software “1C: Accounting 8 3.0”, in order to ensure compliance with all the requirements prescribed in the regulations, additional accounting of differences, both temporary and permanent, began to be kept when assessing the real price of property, in order to calculate the amount of tax on the property without errors. profit.

After regulation 18/02 was introduced, the concept of income tax for accounting tasks was removed from the terminology, but instead the following concepts appeared:

Conditional income (UD);
Conditional flow (UR).

After that, the accounting registers began to record not permanent and temporary differences, but the amount of tax liabilities, which is calculated on the basis of current data.

Eg:

UD = Profit according to accounting * tax rate.

If under the credit of account 68.04.2 (income tax) the credit turnover for the month is greater than the turnover on debit transactions, then the difference between them is the amount of the current tax that must be displayed in the declaration.

The opposite situation cannot exist, because the amount of all losses recorded in tax accounting registers in 1C must be equated to 0.

Equality of turnover for Dt and Kt with existing tax losses, as a rule, is achieved when the following condition is met:

Dt 09 Kt 68.04.2.

In addition, the following condition must be met:

BU = NU + PR + VR, where

BU – the total price of the enterprise’s assets and liabilities in accounting;
NU – the total price of assets and liabilities reflected in the tax accounting of the enterprise;
PR – constant difference;
VR – the difference is temporary.

Checking the accuracy of tax calculation in 1C

Due to the fact that when filling out a declaration, values must be rounded to whole units, a posting was entered into the registers of the 1C software product, which can be used to remove all the pennies generated as a result:

Dt (Kt) 68.04.2 Kt (Dt) 99.09.

For this reason, to check how accurate the calculation of the tax amount is, you only need to examine the account balance - at the end of the month this account should be closed in any case, and the balance at the beginning of the next month should be equal to 0. Now it is necessary to analyze the results of this rounding - in other words, check turnover on such accounts: 68.04.2 (99.09).

But the main and most effective method for checking the accuracy of calculations can be considered the use of a specialized report called “Analysis of the state of tax accounting.”

Check using a report

This report is necessary in order to check how accurate the income tax calculation is; you can simply find it in the 1C program menu “Accounting, Taxes, Reporting” - “Income Tax Reports”.

It makes it possible to objectively assess the situation, as well as accurately and correctly maintain registers:

Tax accounting;
Accounting.

In addition, this report helps to check the accuracy of tax calculations, maintain registers and record differences, both permanent and temporary, in the assessment and analysis of expenses and income, assets and liabilities. In addition, the report, in case of emergency, allows you to correctly calculate the tax and find the point at which there was a discrepancy between the indicators in accounting and tax accounting.

When the report is launched, the main diagram of the tax base for calculating income tax is displayed on the computer screen. Using it, you can easily go to the section you need in tax accounting. In order to return to the original tax base structure on the command panel, you just need to click on the “Tax base structure” function.

It is best to start analyzing the correctness of filling out indicators and calculations for tax accounting with the structural block called “Tax”. It provides a detailed analysis of the state and correctness of filling out tax documentation, which compares the amount of income tax according to NU indicators and basic accounting indicators, taking into account written off and recognized liabilities and assets.

If the amount of income tax recorded in the NU registers is equal to the amount of income tax according to the accounting records when taking into account the adjustment, then the maintenance of this accounting must be considered correct.

If the amounts differ, then the registers of the 1C program automatically highlight the result in red, indicating an error in the calculations.

It is necessary to take into account that all elements of the structure in which errors were identified in the tasks of compliance with the requirements of regulation 18/02 are highlighted in red.

An indicator of the correctness of entering information is the following simple condition:

BU = NU + PR + VR.

You will be helped in correcting such errors in calculations by a unique navigation mechanism between indicators and the decoding of these indicators.

Elements in the block diagram are connected by pointer arrows that point to existing ones:

Causal relationships between all operations;
Investigative relationships between all operations.

Pointers coming from blocks called "cause" lead to blocks called "effect".

The resulting “reason” blocks are deciphered by a report that displays only those transactions for which data such as accounting and tax accounting, as well as temporary and permanent differences were generated.

As a rule, the cause of calculation inaccuracies and errors are considered to be manual operations, during which in 1C a person either forgets to register this operation in the NU or reflects it with errors.

To view and correct errors in calculations and 1C reports for the final “reason” block, you need to identify the line with the main details of the primary documentation “Operation”. Click the mouse to go to the required documentation, then fill out the tab called “Tax Accounting” without errors, then make the report again and make sure that all errors have been corrected.