Refer to Chapter 25 NK the Russian Federation at formation of accounting policy for tax purposes. The changes relate to the sequence of forming the base for calculation of different types of taxes and their calculation procedure. The accounting policies included conducting primary observation, cost measurement, current grouping and final generalization of the economic activities of the enterprise.
Display in accounting policies organization the methods of depreciation of intangible assets, fixed assets, assessment of inventories of finished products, as well as income and expenses.
To approve changes in accounting policy the following documents: work plans of accounts; forms of primary accounting documentation and internal reporting; rules of the inventory; the evaluation method of the types of obligations and property; rules of document circulation; technology of processing accounting information; the procedure of control of economic operations.
Reflect in accounting policies the following points: the method of determining the values that form the tax base, the General rules of tax accounting, forms of analytical tax Ledger accounting. You also need to make the accounting policies of methodological techniques and methods of tax accounting.
The decision to change accounting policy take with the beginning of the next tax period. If you make in accounting policies changes for the calculation of income tax, for example, after the reorganization of the legal entity, the old order of payment of taxes will be applied to the end of the tax period.
Apply the accounting policies adopted by the enterprise, consistently from year to year. Don't have to do a new order to change an accounting policy. To do this, make additions and changes to the existing order. Adjustments in accounting policy is permitted in case of: change of the legislation or regulations of accounting, the development of the firm new methods of accounting, significant changes in the activities of the company.