On the territory of our country, not only oil and gas is extracted, but also common minerals.
These include gravel, gypsum, chalk, shale, etc. Some types of these minerals are taxed on mineral extraction – mineral extraction tax, for example clay, used in the construction industry under. 1, 10 p. 2 Article 337 of the Tax Code of the Russian Federation.
Since fossils are used in production (for example, brick or other building materials), the organization can apply the calculation method and determine the cost according to tax accounting sub. 3 p. 1 art. 340 of the Tax Code of the Russian Federation. In this case, the company should use the procedure for recognizing expenses that it applies for the purposes of taxation of profit, paragraph 4 of Art. 340 of the Tax Code of the Russian Federation. But simplists do not pay income tax, their list of expenses is closed, and the “income” that uses the object of taxation does not consider their expenses at all. What should they do when determining the cost of minerals? Accounting for the “revenue-expenditure” USNO
For comments on the issue of calculating the cost of mineral extraction tax for organizations and individual entrepreneurs at USNO, we turned to the specialist of the Ministry of Finance.
FROM AUTHORIZED SOURCES
Advisor to the State Civil Service of the Russian Federation, Class 1
But in addition to the fact that a closed list of expenses has been established for organizations and individual entrepreneurs on the USNO, the procedure for recognizing expenses among simplifiers is also different from the “general mode”. After all, for the simplists there is a cash method.
In other words, the calculation of the value of minerals includes expenses that are simultaneously:
recognized in accounting for the simplified taxation system in the month for which mineral extraction tax is calculated.
All of these conditions must be met. The list of expenses associated with mining is wider than the list of expenses for simplists. Therefore, if you have any expenses that are necessary for mining, but are not named in the expenses of simplists, then you do not need to take them into account when calculating the cost of minerals.
Accounting for “profitable” USNO