Налоговый кодекс + учетная система

Дата публикации: 04.05.11 15:24

   С вступлением в силу налогового кодекса изменились как принцыпы ведения бухгалтерского и налогового учета ряда процессов, так и формы отчетности подаваемой в государственные органы. Ярким примером тому может служить "Декларация о прибыли" подаваемая субектами придпринимательской деятельности являющимися плательщиками налога на прибыль.

   Интересным есть тот факт, что форма отчетности значительно усложнилась (имеет множество приложений). Поскольку большинство предприятий полагается на заполнение бухгалтером предприятия данной формы отчетности "вручную", то и время отведенное на заполнение форм отчетности не автоматически практически не будет. В данной ситуации единственным правильным решением является внедрение учетной системы управления ресурсами предприятия (Бухгалтерія, Управління торговим підприємством)  или при наличии на предприятии данной системы "выжать" из нее все возможности по формированию налоговой, статистической, отчетности в фонды.

   Имея цель автоматического формирования отчетности, иногда встает вопрос о адаптации существующих алгоритмов заполнения отчетности в системе 1С.Підприємство на специфицеские определенные в учетной политике предприятия или спецификой отрасли в которой работает предприятие. Данная адаптация может занять довольно короткий промежуток времени если заказчик (бухгалтер) имеет четко сформировавшуюся задачу (требования) к исполнителю. Из практики могу сказать что профессиональный консультант  может сконфигурировать большинство процесов не прибегая к програмированию для удовлетвореня нужд заказчика. Таким образом, период для внедрения на предприятии подсистемы подачи отчетов (Баланс, Декларация о прибыли, 1ДФ) может составить 14 календарных дней при работающей системе автоматизированного учета. Значительную часть данного промежутка времени занимает проверка корректности отражения первичной информации в налоговом учете и сопоставлением его с данными бухгалтерского учета. Данный вид проверки дает возможность выявить как неточности в оформлении первичных документов, так и заложить фундамент глубокого понимания принципов функционирования подсистемы налогового учета заказчиком.

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