System "Plato": how to maintain accounting and tax records. Platon system: accounting Reflection of the “Platon” fee transferred by the operator to the budget in BU and NU

In accordance with paragraph 1 of Art. 31.1 of the Federal Law of November 8, 2007 No. 257-FZ “On highways and road activities in the Russian Federation...” the movement of vehicles with a permissible maximum weight of over 12 tons on public roads of federal significance is permitted subject to payment of a fee to compensate for damage caused to roads by such vehicles. The rules for charging fees were approved by Decree of the Government of the Russian Federation dated June 14, 2013 No. 504.

“Platon” is a Russian system for charging trucks with a maximum permissible weight over 12 tons. The operator registers the vehicle and its owner (possessor) in a special register of the toll collection system, which is maintained by the operator electronically. Payment for travel is carried out in two ways: using a route card or on-board device. The calculation is made depending on the actual mileage of the vehicle. Information from the register is submitted annually to the tax authorities. The operator of the system is the company "RT-Invest Transport Systems".

Organizations that own vehicles registered in the Platon system register enjoy a tax deduction when paying transport tax. In accordance with paragraph 2 of Art. 362 of the Tax Code of the Russian Federation, the amount of tax calculated at the end of the tax period in respect of each vehicle with a permissible maximum weight of over 12 tons registered in the register is reduced by the amount of the fee paid in respect of such a vehicle in a given tax period. If, when applying a tax deduction, the amount of tax payable to the budget takes a negative value, the amount of tax is assumed to be zero. In relation to such vehicles, calculated advance payments for transport tax are not paid (clause 2 of Article 363 of the Tax Code of the Russian Federation).

In this article, we will look at a specific example and understand how the 1C: Accounting 8 edition 3.0 program organizes accounting and tax accounting of payments using the Platon system and how the corresponding tax deduction for transport tax is applied.

Let's look at an example.

The organization "Rassvet" applies the general taxation regime - the accrual method and PBU 18/02 "Accounting for calculations of corporate income tax."

The organization has on its balance a truck with a permissible maximum weight of over 12 tons, registered in the register of the Platon system. An advance in the amount of 40,000 rubles was transferred to the Platon system. Based on the results of trips made by a truck in the first quarter, the operator charged a fee of 5,000 rubles, in the second quarter - 10,000 rubles, in the third quarter - 7,000 rubles. and the fourth quarter - 14,000 rubles. According to the law of the constituent entity of the Russian Federation, reporting periods are established for taxpayer organizations for transport tax: the first, second and third quarters. The amount of the advance payment for transport tax calculated for this vehicle is 8,500 rubles.

Let's start with the program settings necessary to run our example.

The procedure for paying transport tax in the program is indicated in the information register Procedure for paying taxes locally. If the subject has set reporting periods for taxpayers, you must enable the checkbox Advances are paid(Fig. 1). Then, when closing the months ending the quarters, a routine operation will be automatically performed Calculation of transport tax, which will calculate and charge the advance payment.

The amount of accrued transport tax (advance payment) is included in accounting as expenses for ordinary activities and can be reflected, depending on the use of the vehicle, on various cost accounting accounts. In the Rassvet organization, cars are used to transport goods, so the account is used in accounting 44.01 “Distribution costs in organizations engaged in trading activity" with analytics (cost item) Property taxes. The setting is performed in the information register (Fig. 2).

To automatically calculate and charge transport tax, as well as to automatically fill out a transport tax return, the vehicle (fixed asset item) must be registered in the information register Vehicle registration. It is necessary to create a record in the register with the form Registration. In this entry, the appropriate fixed asset is selected and the details necessary for calculating the tax and filling out the tax return are indicated. If the vehicle is registered in the Platon system register, then at the very bottom of the register you must enable the checkbox of the same name (Fig. 3). After this, the document becomes available in the program in the “Purchases” section.

Before driving on public roads of federal significance, funds must be deposited in advance into an individual account assigned by the Platon system to a specific vehicle.

The amount of the toll paid in advance to the operator is not an expense and is reflected in accounts receivable, for example on an account 76.09 “Other settlements with various debtors and creditors”.

To reflect the fact of transferring the advance amount to the operator in the program, you can use the document Debiting from current account with the type of operation Other settlements with counterparties. The agreement with the operator in the program should look like Other.

Filling out the document Debiting from current account and the result of its implementation are shown in Fig. 4.

According to the conditions of our example, the fare charged by the operator of the Platon system in the first quarter is 5,000 rubles.

In accounting, accrued fares are classified as expenses for ordinary activities.

For profit tax purposes, in accordance with clause 48.21 of Art. 270 of the Tax Code of the Russian Federation, the amount of payment for compensation for damage caused to public roads of federal significance by vehicles with a maximum permitted weight of over 12 tons, registered in the register of vehicles of the toll collection system, in the amount for which, in accordance with paragraph 2 of Art. . 362 of this Code, the amount of transport tax calculated for the tax (reporting) period in relation to the specified vehicles was reduced; it is not taken into account in expenses.

The program uses a special document to process the recognition of payment expenses Report from the Platon system operator.

The “header” of the document indicates the counterparty operator and the agreement with him.

In the tabular part, the vehicle is selected and the amount of the accrued payment is indicated.

When posting the document in accounting, it will offset the advance and recognize it as the debit of account 44.01 (the account is selected from the information register Ways to reflect tax expenses, as for transport tax) 5,000 rubles. expenses.

According to tax accounting, in accordance with the law, there are currently no expenses. Since the determination of expenses for tax purposes is postponed until the advance payment for transport tax is calculated, it is impossible to create a permanent difference in accounting. Therefore, the document quite rightly forms a temporary difference in the debit of the cost account. With the last entry, the potential tax expense, along with the temporary difference, is posted to the account. 97.21 “Other deferred expenses” with predefined analytics. Quite logical postings, but for some reason there is no analytics (cost item) on the cost account.

Additionally, the document makes an entry in the accumulation register Expenses for "Plato". This auxiliary register contains information for a regulatory operation, which is used to calculate the tax deduction for transport tax.

Document Report from the Platon system operator and the result of its implementation are shown in Fig. 5.

As we have already said, when closing the month of March, a routine operation will be automatically performed Calculation of transport tax.

The scheduled operation will calculate the advance payment of transport tax for each vehicle. The amount of advance payments in reporting periods is calculated in the amount of one-fourth of the product of the corresponding tax base and the tax rate (clause 2.1 of Article 362 of the Tax Code of the Russian Federation). In relation to vehicles with a permissible maximum weight of over 12 tons registered in the register, calculated advance payments for transport tax are not paid (clause 2 of Article 363 of the Tax Code of the Russian Federation). Therefore, the regulatory operation will accrue tax only on vehicles that are not registered in the register (the organization has a passenger car for which the advance payment for transport tax is 350 rubles).

As for the truck, an advance payment in the amount of 8,500 rubles will be calculated. Next, the routine operation will “look” into the register Expenses for "Plato" and will establish a tax deduction in the amount of 5,000 rubles. The result of tax calculations will be recorded in the information register Calculation of transport tax. Register Expenses for "Plato" completed its mission and will be decommissioned.

In this quarter, expenses for Platon are less than the calculated advance payment for transport tax, and they are fully included in the tax deduction. Therefore, there are no travel expenses for income tax purposes. The routine operation will close account 97.21 generated by the document Report of the Platon system operator, and will reflect the permanent difference on the debit of account 44.01 (closing the temporary difference).

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

To confirm our reasoning, let’s look at the calculation certificate Calculation of transport tax(Fig. 7).

For the truck, the amount of the advance tax payment in the amount of 8,500 rubles was calculated, and a tax deduction of 5,000 rubles was registered.

For a passenger car, an advance tax payment amount of 350 rubles has been calculated, the tax has been calculated and is subject to payment to the budget.

Regular operation Calculation of transport tax recognized a constant difference (PR) in the debit of the expense account. Consequently, this month, in accordance with PBU 18/02, a permanent tax liability (PNO) will be accrued. The amount of PNO is calculated using the following formula:

PNO = PR x STnp = 5,000 rub. x 20% = 1,000 rub.

Posting a scheduled operation Income tax calculation shown in Fig. 8.

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

In accordance with clause 48.21 of Art. 270 of the Tax Code of the Russian Federation, the determination of the amount of tolls not taken into account for tax purposes in relation to vehicles with a permissible maximum weight of over 12 tons registered in the register, based on the results of reporting periods, is made based on the calculated amount of advance payments for transport tax. Consequently, if the amount of fare in the Platon system exceeds the amount of the advance tax payment, then payments in part of the excess for profit tax purposes are taken into account as expenses.

Regular operation Calculation of transport tax copes with this situation. In the debit of account 44.01, a constant difference is recognized in the amount of the calculated advance payment for transport tax (RUB 8,500), and expenses are recognized in tax accounting for the amount of the excess fare (RUB 1,500).

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

Now let's look at the help calculation (Fig. 10). The amount of the tax deduction is equal to the amount of the calculated advance tax payment and amounts to 8,500 rubles.

Accordingly, a permanent tax liability in the amount of RUB 1,700 will be accrued this month. (Fig. 11)

In the third quarter, the amount of payment for travel is 7,000 rubles, which, as in the first quarter, is less than the amount of the calculated advance payment for transport tax. Therefore, nothing unusual will happen. An appropriate tax deduction will be recorded, the entire toll will not be expensed for income tax purposes, and a permanent tax liability will be assessed. Therefore, we will not show pictures for the third quarter.

But the fourth quarter is unusual. This is the tax period for transport tax. In the last quarter, the fare is 14,000 rubles. Let's see how the routine operation Calculation of transport tax will work during the tax period.

She is now interested in the whole year. The amount of transport tax is 34,000 rubles. The amount of already registered deductions for the previous three quarters is 20,500 rubles. (5,000 + 8,500 + 7,000). The difference between the tax amount and the deduction is 13,500 rubles. The amount of payment for travel in the fourth quarter allows you to fully pay off the tax amount - set a deduction in the amount of 34,000 rubles.

Therefore, the routine operation will take into account in the debit of account 44.01 a permanent difference in the amount of 13,500 rubles, and recognize 500 rubles in tax accounting for the remaining amount of the travel payment. expenses.

The result of the regulatory operation Calculation of transport tax for the tax period is shown in Fig. 12.

The calculation certificate for the tax period confirms to us that the calculated tax amount is 34,000 rubles. is completely covered by the amount of the tax deduction (Fig. 13).

In accordance with the amount of fare in the Platon system, which is not taken into account for profit tax purposes, a permanent tax liability of 2,700 rubles will be accrued in December. (Fig. 14).

Everything turned out correctly, so let’s fill out the annual transport tax return and admire the result. Contents Lines 190 and Line 290 of Section 2 We are completely satisfied with the declaration (Fig. 15).

Now let's see what happens if the amount of tolls in the fourth quarter is not enough to completely reset the amount of the transport tax. For example, the amount for travel in the fourth quarter is 8,000 rubles. Let's look at the postings of the routine operation Calculation of transport tax in this situation.

Judging by the entries, the regulatory operation used the entire amount of tolls in the fourth quarter to generate a tax deduction for transport tax. There are no expenses for travel expenses in tax accounting. Payments are not enough, so a transport tax on trucks has appeared. Apparently, the tax is 5,500 rubles.

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

For more complete information, let’s look at the calculation certificate (Fig. 17). The calculated amount of tax is 34,000 rubles, the tax deduction is 28,500 rubles, respectively, the calculated amount of tax payable to the budget is 5,850 rubles.

Everything, of course, is good, but we paid 30,000 rubles for travel to the Platon system for the year (for the tax period). To confirm this I provide a list of documents Report from the Platon system operator(Fig. 18).

The program does not take into account 1,500 rubles. payments of the second quarter, which exceeded the calculated amount of the advance payment for transport tax. But in general, in accordance with paragraph 2 of Art. 362 of the Tax Code of the Russian Federation, the amount of tax calculated at the end of the tax period in relation to each vehicle having a maximum permitted weight of over 12 tons, registered in the register, is reduced by the amount of payment paid in respect of such a vehicle in a given tax period. Yes, we recognized these 1,500 rubles. expense for profit tax purposes, but it is still more profitable for us to reduce the tax. Therefore, you will have to take some action.

The amount of the registered tax deduction is stored in the information register Calculation of transport tax. Unfortunately, this amount can only be corrected by manually adjusting the movements of a routine operation Calculation of transport tax. We will manually set the deduction amount to 10,000 rubles. (Fig. 19).

Since the fare will be used to reduce transport tax, it cannot be an expense for income tax purposes. Therefore, you will have to reverse the expenses in tax accounting. Accordingly, along with the reversal of expenses, a permanent difference will be recorded in our accounts.

The document Operation with the necessary posting is shown in Fig. 20.

Now let's redo the routine operation Calculation of transport tax for December and let's see what we can do. And here, as we expected, for 1,500 rubles. transport tax decreased (Fig. 21).

Let's look at the calculation certificate (Fig. 22). Everything is correct! The tax deduction is 30,000 rubles.

Regular operation Income tax calculation will calculate and accrue a permanent tax liability in the amount of 1,900 rubles. That's also correct. Paying for the fare brought us 8,000 rubles. permanent differences, and we added another 1,500 rubles through the reversal operation. permanent differences.

The posting of a routine operation is shown in Fig. 23.

And finally, let's look at a fragment of the tax return for transport tax (Fig. 24).

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When purchasing a vehicle and registering it with the traffic police, the organization becomes a payer of 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; you can find them out at the tax office where the vehicle is registered. At the same time, the base rates for transport tax are determined in Art. 361 Tax Code of the Russian Federation.

According to paragraph 1 of Art. 359 of the Tax Code of the Russian Federation, the determination of the tax base depends on the type of vehicle.

When purchasing a truck, an organization pays tax based on the formula: Tax base * Tax rate * Reduction factor determined in accordance with clause 3 of Art. 362 Tax Code of the Russian Federation.

In addition, this formula includes another indicator that reduces the amount of accrued transport tax - payment for compensation for damage caused to roads, it is established by Part 5 of Art. 3 of Federal Law No. 257-FZ of November 8, 2007 (hereinafter referred to as the “Platon” board). The procedure for collecting the Platon fee is determined by Decree of the Government of the Russian Federation dated June 14, 2013 No. 504 (hereinafter referred to as the Rules).

Owners and owners of vehicles whose maximum permitted weight exceeds 12 tons register them in a special register (clause 5, 38-55 of the Rules). The fee, which is paid through the operator, is indicated in the route map (clause 10(1) of the Rules) or is calculated automatically by the operator using data received from a device installed on the vehicle (clause 7 of the Rules). Every day, the operator transfers to the federal budget an amount that is defined as the amount of payments made by the owners for the routes traveled by vehicles (clause 16 of the Rules). Upon request, the payer can clarify:

• the amount of debt to pay the fee (clause “a” of clause 83 of the Rules);
• balance of funds (clause “b” of clause 83 of the Rules);
• on operations for the operator to transfer to the federal budget the funds of the owner (possessor) of the vehicle as payment depending on the route traveled by each vehicle (clause 84 of the Rules).

Accounting

Calculations for transport tax are reflected in accounting on account 68 “Calculations for taxes and fees”.

To do this, a subaccount “Calculations for transport tax” is opened to account 68. As a rule, transport tax relates to expenses for ordinary activities (clause 5 of PBU 10/99). The procedure for its reflection in accounting depends on the production or division of the organization in which the vehicle on which the tax is calculated is used.

The accrual of the Platon fee is reflected in the following transactions:

• Dt 76 - Kt 51 - advance payment is transferred to the operator (basis - payment slip or other document confirming the transfer).
• Dt 20 (44) - Kt 76 - the fee calculated for travel is included in expenses in the Platon system (based on information from the operator upon special request).

If this is provided for by the organization's accounting policy, you can additionally reflect the amount of fees transferred by the operator to the budget: information about the transferred amounts can be obtained from the operator upon special request. This operation is reflected in the subaccounts of account 76.

When calculating transport tax, the following posting is made:

• Dt 20 (23, 25, 26, 44) – Kt 68, subaccount “Calculations for transport tax” – transport tax is calculated minus the “Platon” fee transferred to the budget by the operator.

Tax accounting

According to paragraph 2 of Art. 362 of the Tax Code of the Russian Federation, a taxpayer can reduce the amount of transport tax calculated at the end of the tax period in relation to each vehicle by the amount of the “Platon” fee calculated in the current period in relation to this vehicle, i.e. apply deduction.

If an organization pays an advance payment to an operator without a route card, then to reduce the transport tax, you can take only the amount that the operator credited to the budget (letter of the Ministry of Finance of Russia dated January 26, 2017 No. 03-05-05-04/3747). This amount can be clarified by sending a request to the operator (clause 84 of the Rules).

The deduction is applied based on the results of the tax period, separately for each vehicle (paragraph 12, paragraph 2, article 362 of the Tax Code of the Russian Federation). If the “Platon” fee exceeds the amount of transport tax, then the tax is not paid to the budget (paragraph 13, clause 2, Article 362 of the Tax Code of the Russian Federation), and the part of the “Platon” fee that exceeds the amount of transport tax is taken into account in income tax expenses (clause 48.21 Article 270 of the Tax Code of the Russian Federation).

If the amount of transport tax is greater than the Platon fee, then it is subject to payment to the budget and, in the amount of amounts paid, is included in income tax expenses (letter of the Ministry of Finance of Russia dated September 6, 2016 No. 03-05-05-04/52171).

In relation to all cars for which the Platon payment is made, advance payments for transport tax are not paid, even if established by regional law (paragraph 2, paragraph 2, article 363 of the Tax Code of the Russian Federation).

For organizations that pay the Platon fee, the Federal Tax Service of Russia recommends submitting a transport tax return for 2016 using a new form approved by Order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668@ (letter dated December 29, 2016 No. PA -4-21/25455@).

In the program “1C: Accounting 8″ To account for the Platon fee, a special document “Platon System Operator Report” was created. It is necessary to enter into it the data on the operator’s transfer to the federal budget of the funds of the owner (possessor) of the vehicle as payment, depending on the route traveled by each vehicle. The calculation of the amount of transport tax is carried out by a regulatory document with the type of operation “Calculation of transport tax”.

Reduction of transport tax by the Platon fee (transport tax is greater than the Platon fee)

Example

Furniture House LLC owns a heavy-duty vehicle (with a maximum permitted weight of over 12 tons) with an initial cost of RUB 6,608,000.00. (including VAT 18% – RUB 1,008,000.00) for transporting goods to customers on public roads. The car is registered as a fixed asset.

Furniture House LLC 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; at the end of the year, the amount of accrued transport tax was higher than the amount of the Platon fee transferred to the budget by the operator.

In accordance with its accounting policy, the organization applies PBU 18/02 “Accounting for calculations of corporate income tax” in its accounting.

Step-by-step instructions in the program “1C: Accounting 8″ (rev. 3.0):

1. Transfer of advance payment to the operator

To perform the operation “Registration in accounting of the transferred advance payment to the operator”, you must first create a document Payment order, then, based on this document, enter the document “Write-off from the current account.” As a result of posting the document “Write-off from the current account”, the corresponding transactions will be generated.

If payment orders are created in the Client-Bank program, then it is not necessary to create them in 1C: Accounting 8. In this case, only the document “Write-off from the current account” is entered, which generates the necessary transactions. The “Write-off from a current account” document can be created manually or based on downloading from other external programs (for example, “Client-Bank”).

After receiving a bank statement, which records the debiting of funds from the current account, it is necessary to confirm the previously created document “Writing off from the current account” to generate transactions.

Menu: Bank and cash desk – Bank – Bank statements, document “Write-off from current account”.

In the document:

1. In the “Settlement accounts” field, account 76.09 “Other settlements with various debtors and creditors” is automatically inserted.
2. Check that the remaining fields are filled in, as shown in Fig. 1.
3. Check the “Verified by bank statement” checkbox.
4. Button Swipe and close.

To view the result of the document (Fig. 2), click the DtKt button

The debit of account 76.09 “Other settlements with various debtors and creditors” reflects the amount of the advance payment (account replenishment) to the operator of the state toll collection system “Platon” - RT-Invest Transport Systems LLC.

2. Reflection of the “Platon” fee transferred by the operator to the budget in BU and NU

To perform operations to reflect the Platon fee transferred by the operator to the budget in accounting and tax accounting, you need to create a document Report from the Platon system operator. This document must reflect the amount of the fee that the operator transferred to the budget - it can be found in the organization’s personal account from the “Personal Account Details” report.

In order to be able to fill out this document, in the information register “Vehicle Registration” (menu: Directories–Taxes– Transport tax–Vehicle registration) you must check the “Registered in the Platon system registry” checkbox (Fig. 3).

Creation of the document “Plato System Operator Report” (Fig. 4), menu: Purchases – Purchases – Platon system operator reports, button Create.

When filling out the document “Platon System Operator Report”, please indicate:

1. In the “from” field – the date of reflection in the accounting records of expenses in the amount of the “Platon” fee transferred to the budget by the operator.
2. In the “Counterparty” field – the toll collection operator “Platon” – RT-Invest Transport Systems LLC.
3. In the “Agreement” field – an agreement with the counterparty. Attention! In the contract selection window, only those contracts that have the “Other” contract type are displayed. Follow the hyperlink “Settlements” – settlement account 76.09 “Other settlements with various debtors and creditors.”
4. In the tabular part of the document - the name of the vehicle, its state number and amount. The amount must be taken from the operator’s report.
5. Button Carry out.

To view the result of the document “Platon System Operator Report” (Fig. 5), click the DtKt button.

• Wiring No. 1– Offsetting the “Platon” fee transferred to the budget by the operator against the previously transferred advance payment. Since the Platon fee is paid in advance, when registering the document “Platon System Operator Report” in the program, previously paid amounts are offset against the fee transferred by the operator to the budget.
• Wiring No. 2– Reflection in expenses of the amount of the “Plato” fee (BU) - the amount of the fee transferred to the budget is reflected in the debit of the cost accounting account. In our example, we use account 44.01, which is set in the information register “Transport tax: ways to reflect expenses.” Since the paid amount of the “Platon” fee will be taken into account in income tax expenses only to the extent that it exceeds the amount of transport tax paid for the year (clause 48.21 of Article 270 of the Tax Code of the Russian Federation), a difference is formed (clause 8 of PBU 18/02 ), and since at the time of accounting for the “Platon” fee in accounting it is not known in what amount it will be taken into account in tax accounting at the end of the year, such a difference is temporary (clause 12 of PBU 18/02).
• Wiring No. 3– Technical entry that reflects the amount of the Platon fee transferred by the operator to the budget in tax accounting for income tax calculations, namely, in order to reduce the amount of transport tax payable by the amount of the Platon fee transferred to the budget. Since this amount is only an estimated expense for income tax purposes and will be finally determined only at the end of the year, it is taken into account under Dt 97.21 “Other deferred expenses.” It is this subaccount that is intended to automate the accounting of the amount of excess of the Platon fee transferred to the budget over the amount of accrued transport tax at the end of the year. Simultaneously with the reflection of the expected amount of expense in the NU, a temporary difference is formed, which will automatically close when the amount of transport tax is determined minus the “Plato” fee transferred to the budget.

3. Calculation of the amount of transport tax

Before carrying out operations to close the month, the accountant must fill out the “Transport Tax” form. For more information on filling out the “Transport Tax” form, see the article “Purchase and registration of a vehicle.”

To calculate the amount of transport tax minus the amount of the Platon fee paid for the year, you need to create a document Regular operation with the type of operation “Calculation of transport tax” (Fig. 6). As a result of creating such a document, the corresponding transactions will be generated.

In our example, we will close all regulatory operations with a list for the month in order to see the calculation of the transport tax.

Performing “Month Closing” processing (Fig. 6), menu: Operations–Closing the period–Closing the month.

1. Set the month that is closing.
2. Before closing routine operations, it is necessary to restore the sequence of document processing. To do this, click on the hyperlink “Repost documents for the month.”
3. To illustrate our example, select only the regulatory operation “Calculation of transport tax”.

To view the result of conducting the document “Routine operation” with the type of operation “Calculation of transport tax” (Fig. 7), click the DtKt button.

The resulting transactions reflect the following:

• Wiring No. 1– reflection in expenses of the amount of transport tax minus the “Platon” fee – the posting shows the amount of transport tax that is payable to the budget. This amount is calculated as follows: Tax base * Tax rate * Increasing coefficient * Reducing coefficient - The amount of the Platon fee transferred to the budget by the operator, where:
  • Tax base (engine power) and tax rate for the tractor, see fig. 3.
  • Increasing factor = 1, because the calculation is performed for a truck (tractor), and not for a passenger car.
  • Reduction factor = 0.7500 (9 months / 12 months).
  • The amount of the “Platon” fee transferred to the budget by the operator = RUB 7,650.00. (see Fig. 5).
  • The amount of transport tax payable to the budget is equal to (456 hp * 45 rubles * 0.7500) - 7,650.00 rubles. = 15,390.00 rub. – 7,650.00 rub. = 7,740 rub.
• Wiring No. 2– reflection of the permanent difference in the form of the “Platon” fee: since the “Platon” fee, taken into account as a possible expense, is less than the amount of transport tax payable to the budget, it will not be taken into account in income tax expenses either this year or in next. On the one hand, this leads to the reflection of a permanent difference (clause 4 of PBU 18/02), on the other hand, to the closing of the amounts taken into account as a possible expense under Dt 97.21 by posting Dt 44.01 Kt 97.21. At the same time, the temporary difference that arose at the time the estimated amount of expenses was reflected in tax accounting in the form of the “Plato” fee is closed.

A breakdown of the calculation of transport tax can be viewed in the report “Help-calculation of transport tax” (Fig. 8) (menu: Operations – Closing the period – Certificates and calculations).

4. Closing a Cost Account

To perform the operation of closing a cost account, you must create a document Regular operation with the type of operation “Closing account 44 “Costs of distribution” (Fig. 6). As a result of creating such a document, the corresponding transactions will be generated.

To view the result of conducting the document “Routine operation” with the type of operation “Closing account 44 “Costs of distribution” (Fig. 9), click the DtKt button.

The received transactions mean the following:

• Wiring No. 1– accounting of expenses in the form of the “Platon” fee transferred to the budget by the operator as part of the financial results. Since the amount of the “Platon” fee is not taken into account for tax accounting purposes (except for cases where the amount of the fee is greater than the amount of tax), a constant difference is formed.
• Wiring No. 2– accounting for the amount of transport tax payable to the budget in accounting and tax accounting, as part of financial results.
• Wiring No. 3– accounting for the amounts of accrued depreciation on the car as part of the financial results.

5. Calculation of tax assets and liabilities

To perform the operation “Recognition of a permanent tax liability” you need to create a document Regular operation with the type of operation “Calculation of income tax” (Fig. 6). As a result of creating this document, the corresponding transactions will be generated.

To view the result of conducting the document “Routine operation” with the type of operation “Calculation of income tax” (Fig. 10), click the DtKt button.

Calculation of deferred taxes associated with payment of the amount of the Platon fee transferred to the budget by the operator for 2016.

Permanent tax liabilities are recognized = Amount of the Platon fee transferred to the budget by the operator * Income tax rate (RUB 1,530.00 = RUB 7,650.00 * 0.20).

A breakdown of the amount of deferred taxes can be viewed in the report “Help-calculation of tax assets and liabilities” (Fig. 11) (menu: Operations – Closing the period – Help and calculations – Tax assets and liabilities).

6. Drawing up a transport tax return

To perform the operation “Drafting a transport tax return” you need to create a regulated report Transport tax declaration (annual).

Creating a report “Declaration of transport tax” (Fig. 12), menu: Reports – 1C-Reporting – Regulated reports- button Create.

When filling out the document, please indicate the following:

1. In the “Types of reports” form that opens – “Declaration of transport tax (annual)”.
2. In the window that opens, in the “Period” field – 2016, in the “Form revision” field – “dated 12/05/2016 No. ММВ-7-21/668@”.
3. Button Create.
4. Check the completion of the title page indicators (“Taxpayer”, “Tax period (code)”, “Reporting year”, etc.), which will be automatically filled in with the data contained in the information base. If any field is not filled in, you need to check the completeness of the information base. Cells available for filling can be filled manually.
5. Button Fill in. The calculation will be automatically filled in with data on taxable objects involved in the calculation for the reporting period.
6. Using a button Examination – Check reference ratios You can check the completion of the calculation. If errors are found during the scan, a warning window and a special navigation window for errors that need to be corrected appear.
7. Button Write down.

Thus, for 2016, the calculated amount of transport tax (that is, payable to the budget) for a heavy-duty vehicle of the Mercedes Benz Actros 1846LS Tractor brand amounted to RUB 7,740.00. At the same time, the amount of tax deduction calculated for travel in the Platon system is RUB 7,650.00.

Trade organizations that own trucks with a permissible maximum weight of over 12 tons, from November 15, 2015, are required to pay a fee to compensate for the damage caused to roads by such vehicles.

Board size

The amount of the fee to compensate for damage caused to federal roads by heavy trucks, as well as the Rules for its collection, are established by Decree of the Government of the Russian Federation dated June 14, 2013 No. 504 (as amended by Decree of the Government of the Russian Federation dated November 3, 2015 No. 1191).

Operating principle of the Plato system

According to clause 3 of the Rules, toll collection is carried out using a toll collection system (TCS), which is understood as a set of technically and technologically related objects that ensure, for the purposes of toll collection, collection, processing, storage and automatic transmission of data on the movement of a vehicle on roads public use of federal significance (hereinafter referred to as highways).

The toll collection system acquired the name “Plato”. According to its developers, this is a derivative of the phrase “payment per ton”.

Let's consider accounting and tax accounting of transactions related to payments to the Platon system.

Accounting for payments in the Platon system when calculating transport tax

To calculate transport tax for a truck for which payments are made to the Platon system (to compensate for damage caused to roads by trucks with a maximum permissible weight over 12 tons), you must proceed in the following order:

1. calculate the tax for the year for the truck in the usual manner;
2. calculate the tax payable using the formula (clause 2 of Article 362 of the Tax Code of the Russian Federation, Letters of the Federal Tax Service dated 08/12/2016 No. GD-4-11/14885@, Ministry of Finance dated 08/25/2016 No. 03-05-06-04/49670, dated August 11, 2016 No. 03-05-05-04/47021):

Amount of transport tax per truck payable per year

Payment to the Platon system paid for this truck, but not more than the accrued amounts

If the result is zero or negative, the tax amount is assumed to be zero.

At the same time, the lessor cannot reduce the transport tax for the truck registered to him by the fee to Plato paid for this truck by the lessee (Letter of the Ministry of Finance dated July 18, 2016 No. 03-05-04-04 / 41940).

Payment to “Platon” reduces the transport tax payable only on a specific truck and does not affect the amount of tax for other vehicles (Letter of the Ministry of Finance dated August 11, 2016 No. 03-05-05-04 /47021).

If the law of the subject of the Russian Federation in which the truck is registered establishes reporting periods for transport tax, then you calculate advance payments for the truck in the usual manner (without reducing the fee to Platon), but do not pay it to the budget (clause 2 of Article 363 of the Tax Code RF, Letter of the Federal Tax Service dated August 12, 2016 No. GD-4-11/14885@).

Accounting

Postings for accounting payments to the Platon system will be as follows:

Advance payments for transport tax for trucks for which payment is made to the Platon system are not reflected in accounting, since the organization does not have to pay them.

The entry for the calculation of transport tax at the end of the year is made only for the amount of tax payable:

Accounting for fees in the Platon system for income tax and under the simplified tax system

Since 2016, the fee to the Platon system paid for a specific truck per year can be taken into account in expenses in the amount calculated according to the formula (clause 49, clause 1, article 264, clause 48.21, article 270, clause 37 p 1 Article 346.16 of the Tax Code of the Russian Federation):

The amount of payment to “Plato”, taken into account in expenses at the end of the year

Payment to the Platon system paid for the truck for the year, but not more than the accrued amounts

The amount of transport tax per truck calculated for the year

If the result of the calculation is zero, then nothing is taken into account in your expenses.

If the result is a negative number, then the expenses should take into account the amount of transport tax payable for the truck, and the payment to Plato is not included in the expenses.

Under the simplified tax system, transport tax is included in expenses on the date of payment (clause 3, clause 2, article 346.17 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated 09/06/2016 No. 03-05-05-04/52171).

The law of the subject of the Russian Federation in which the truck is registered may establish reporting periods for transport tax. In this case:

• calculated advance payments for transport tax are not taken into account in expenses at all;
• on the last day of the 1st, 2nd and 3rd quarters, the fee paid to “Platon” for a truck for this quarter (no more than the accrued amounts) can be taken into account in expenses in the part exceeding the advance payment for transport tax calculated for the same truck and for the same quarter.

For example, in order to calculate the amount of payment to “Platon”, taken into account in expenses for 9 months, it is necessary to subtract from the amount of payments made to “Platon” for a truck for January - September, the amount of advance payments for transport tax calculated for the same truck for I, II and III quarters.

If the result of the calculation is zero or negative, then nothing is taken into account in expenses.

Example. Accounting for fees in the Platon system when calculating transport tax and income tax

In the subject where the organization is located, reporting periods for transport tax are established, and the tax rate is 70 rubles/hp.

The organization purchased and registered the trucks on July 1, 2016.

Data	Truck
	First	Second	Third
Maximum permissible weight	Over 12 t	Over 12 t	Less than 12 t
Engine power (hp)	400	300	250
Fee to Plato paid for the third quarter (rub.)	9000	4000	-
Advance payment for transport tax for the third quarter (rub.)	7000	5250	4375
Fee to Plato paid for the fourth quarter (rub.)	4000	21 000	-
Transport tax calculated for the year (rub.)	14 000	10 500	8750

For the third quarter:

• for the first truck - the fee to the Platon system is more than the calculated advance payment for transport tax (9,000 rubles > 7,000 rubles). Therefore, other expenses for 9 months will include a fee to the Platon system in the amount of 2,000 rubles. (9000 rub. - 7000 rub.);
• for the second truck - the payment to the Platon system is less than the calculated advance payment for transport tax (4,000 rubles.< 5250 руб.). Поэтому она в расходах не учитывается. Авансовый платеж по транспортному налогу в расходах учесть нельзя;
• for the third truck - calculated advance payment for transport tax in the amount of 4375 rubles. will be included in other expenses.

The amount of transport tax payable for 2016 will be:

• for the first truck - 1000 rubles. (14,000 rub. - 9,000 rub. - 4,000 rub.);
• for the second truck - 0 rub. (RUB 10,500< (4000 руб. + 21 000 руб.));
• for the third truck - 4375 rubles. (8750 rub. - 4375 rub.).

At the end of 2016, the organization recognizes in other expenses:

• for the first truck - transport tax in the amount of 1000 rubles. Therefore, the payment to Platon for this truck, included in expenses for the first 9 months of 2016, is not reflected in the annual income tax return;
• for the second truck - a fee to the Platon system in the amount of 14,500 rubles. (RUB 21,000 + RUB 4,000 – RUB 10,500);
• for the third truck - transport tax in the amount of 8,750 rubles.

Example

The organization owns three 12-ton vessels registered in the Platon system.

Let us assume that reporting periods for transport tax are not established by the law of the constituent entity of the Russian Federation and all three trucks have the same characteristics.

Therefore, the amount of transport tax calculated for each of them is the same - 11,000 rubles.

For the first truck in 2016, 13,000 rubles were paid into the Platon system, for the second - 7,000 rubles, and for the third, no payment was made to compensate for damage to federal roads.

Based on the results of 2016:
for the first truck, the amount of transport tax will be zero, since the payment to Plato exceeded the calculated amount of transport tax.

And as part of income tax expenses, the difference is taken into account, which is equal to 2,000 rubles.

For the second truck, the amount of transport tax will be 4,000 rubles.

Payments to Platon are not taken into account in tax expenses.

At the same time, income tax expenses based on paragraphs. 1 clause 1 art. 264 of the Code includes the accrued amount of transport tax in the amount of 4,000 rubles.

In relation to the third truck, the accrued amount of transport tax is 11,000 rubles. is taken into account as expenses based on paragraphs. 1 clause 1 art. 264 Code.

The fee to Platon, since it was not paid in 2016, is not taken into account in expenses.