Advance tax payment SP. How to correctly calculate advance payments on simplified USN
STS - preferential tax regime, when using which, a legal entity or individual entrepreneur does not pay tax on profits, on the property of the organization, etc. Instead, they pay a flat tax. In order to pay a single tax, you must select an object of taxation.
Such objects can be:
- Organization income. The rate when using only income for calculating tax is 6%;
- Income minus expenses. In this case, another rate is 15%.
The single tax is paid once a year, and, accordingly, advance payments on it are calculated on an accrual basis for the 1st quarter, for the 1st half of the year or for 9 months.
At correct calculation advance payments, the amount of tax by the end of the year will be equal to the payments already paid.
Calculation of advance payments under simplified taxation system
The amount of advance payments for application of the simplified tax system calculated on an accrual basis. The tax advance is paid for the entire period (for example, half a year) minus the amount already paid, for the early period (for example, for the 1st quarter).
The amount of tax payable is calculated using the following formulas:
- When applying 6% rate tax, the sum of all considered income is multiplied by 6%. All income that must be taken into account when calculating tax are given in Art. 346.15 Tax Code;
- When applying 15% rate tax, the tax base is all recorded income, reduced by recorded expenses. What expenses to deduct are described in Art. 346.16 of the Tax Code of the Russian Federation... A prerequisite for accepting expenses is their documentary confirmation.
There is no particular difference when calculating the tax for different tax bases. When applying the simplified tax system "Income minus expenses", you need to carefully consider the costs that reduce the amount of income. Otherwise, these costs will not be taken into account by the tax office, and the amount of tax will increase accordingly. Therefore, before choosing "Income minus expenses", you must carefully calculate the possible losses.
Taxpayers who use the STS "Income" can reduce the advance tax payment by the amount of mandatory insurance premiums paid in Pension Fund.
Terms of payment, penalties and fines for non-payment
The single tax must be paid no later than 25 numbers next month
... That is:
- For the 1st quarter - no later than April 25;
- For half a year - no later than July 25;
- For 9 months - no later than October 25.
And hand over tax return for a single tax, legal entities are obliged to March 31 next year (clause 1.1 of article 346.23 of the Tax Code of the Russian Federation), and individual entrepreneurs - until April 30 next year (clause 1.2 of article 346.23 of the Tax Code of the Russian Federation).
If advance payments were not paid on time, then they will be charged a penalty. According to tax legislation(Clause 4 of Art. 75 of the Tax Code of the Russian Federation) the amount of the penalty is equal to 1/300 of the refinancing rate of the Central Bank on the day of delay. This amount of interest is charged for each day of delay in payments.
Violation of the order and timing of payment of advance payments for the single tax on the simplified tax system is not a reason for attracting legal entities. person, individual entrepreneur or official (accountant or director) to responsibility. No penalty is charged for late advance payments.
If the taxpayer has delayed the deadline for providing tax office declaration for a single tax, then in this case a fine is already provided. The amount of the fine, in accordance with clause 2 of Art. 119 of the Tax Code of the Russian Federation, equal to 5% from the unpaid amount for each month (full or incomplete).
But Tax Code there are restrictions on the amount of the fine - it cannot be less than 1000 rubles, but it must also not exceed 30% of the amount unpaid tax(Clause 1 of Article 119 of the Tax Code of the Russian Federation).
Accounting for advance payments for the single tax
When calculating and paying advance payments, as well as a single tax on the simplified tax system, the following accounts are used:
- Account 51 - current account;
- Account 68 - calculations for taxes and fees;
- Account 99 - profit and loss.
The accounting entries will be as follows:
- CT 68 Dt 99- the accrual of the amount of advance payment or tax is reflected;
- CT 51 Dt 68- the payment of an advance payment or a single tax is reflected.
When using the simplified tax system, you need to monitor the timing of payment and advance payments and the tax itself. Although this is a preferential regime, the sanctions for violation of the terms and procedure for payment are the same as for the main taxation regime.
According to paragraph 7 of Art. 346.21 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs using the simplified tax system pay advance payments no later than the 25th day of the month following each reporting period. Recall that the reporting periods under the simplified taxation system are a quarter, half a year and nine months (clause 2 of article 346.19 of the Tax Code of the Russian Federation). The first half of 2010 is over, which means that very soon the accountant will have to do painstaking work.
Note. In addition, the "simplified people" list a single tax at the end of the year.
Procedure and terms of payment
At the location, and individual entrepreneurs - at the place of residence (clause 6 of article 346.21 of the Tax Code of the Russian Federation). As already mentioned, the payment deadline is no later than the 25th day of the month following the reporting period (clause 7 of article 346.21 of the Tax Code of the Russian Federation). If this date falls on a weekend or a non-working holiday, then the due date for advance payments (tax) is postponed to the next working day (clause 7 of article 6.1 of the Tax Code of the Russian Federation). Thus, advance payment for the six months of 2010 must be transferred until July 26 inclusive.
Another important point. In Art. 122 of the Tax Code of the Russian Federation provides for liability for non-payment or incomplete payment of tax (due). Tax under the simplified tax system is paid after the end of the tax period, which is recognized as a year (clause 1 of article 346.19 of the Tax Code of the Russian Federation). At the end of the reporting periods, advance payments are transferred, and the controlling authorities are not entitled to fine for non-payment or incomplete payment. But penalties for late transfer of advance payments in accordance with paragraph 3 of Art. 58 of the Tax Code of the Russian Federation cannot be avoided.
Calculation of advance payments
The object of taxation is income
First of all, you need to determine tax base... To do this, summarize on an accrual basis the income received from the beginning of the year until the end of the corresponding reporting period, which in our case is half a year (clauses 1 and 5 of Article 346.18 of the Tax Code of the Russian Federation). The indicator can be taken from Sec. 1 Books of the account of income and expenses. This will be the total for reporting period from column 4. Recall that "simplified" take into account in the tax base income from sales and non-sales income specified in Art. Art. 249 and 250 of the Tax Code of the Russian Federation (clause 1 of Article 346.15 of the Tax Code of the Russian Federation). The proceeds listed in Art. 251 of the Tax Code of the Russian Federation, as well as income taxed with income tax and personal income tax at the rates specified in clauses 3 and 4 of Art. 284 and clauses 2, 4 and 5 of Art. 224 of the Tax Code of the Russian Federation, are not reflected (clause 1.1 of Article 346.15 of the Tax Code of the Russian Federation).
The amount of taxable income is multiplied by the tax rate. For the object of taxation "income", it is unchanged and amounts to 6% (clause 1 of article 346.20 of the Tax Code of the Russian Federation).
According to paragraph 3 of Art. 346.21 of the Tax Code of the Russian Federation, the amount of advance payments can be reduced by the amount of benefits for temporary disability, as well as by the amount of contributions:
- for compulsory pension insurance;
- mandatory social insurance from industrial accidents and occupational diseases;
- compulsory social insurance in case of temporary disability and in connection with motherhood;
- mandatory health insurance.
Note that the last two types of contributions "simplified" will pay only from 2011, and for 2010 zero rates are set for them (subparagraph 2 of paragraph 2 of article 57 of the Federal Law of 24.07.2009 N 212-FZ).
On a note. Voluntary payments do not reduce tax
Since 2009, organizations and individual entrepreneurs as employers have the right, on the basis of Federal Law No. 56-FZ of April 30, 2008, to transfer contributions to the Pension Fund of the Russian Federation in favor of insured persons who pay additional insurance contributions to the funded part labor pension... Can "simplified" with the object of taxation "income" reduce advance payments (tax under the simplified tax system) by the amount of contributions for co-financing a pension?
Unfortunately no. The fact is that these contributions are transferred at the request of the employer himself, that is, voluntarily. And in paragraph 3 of Art. 346.21 of the Tax Code of the Russian Federation, which are guided in determining the value tax deduction, refers exclusively to contributions to compulsory insurance... The same conclusion was made in the Letter of the Ministry of Finance of Russia dated April 29, 2010 N 03-11-11 / 125.
The advance payment can be reduced only by contributions that were actually accrued and paid (in other words, if, for example, in June, an entrepreneur transferred contributions for himself for the whole year, at the end of the half-year he has the right to take into account only contributions for January - June). With regard to benefits, the tax deduction includes only amounts issued to employees from own funds employer in accordance with the law. Please note: contributions and benefits are calculated on an accrual basis from the beginning of the year to the end of the reporting period for which the advance payment is calculated.
The total amount of the tax deduction cannot exceed 50% of the calculated tax. Therefore, having determined the amount of the deduction, you need to check whether it does not exceed half of the advance payment. The amount of contributions and benefits (within acceptable limits) reduces the advance payment due. When calculating advance payments (tax) based on the results of reporting (tax) periods, previously calculated advance payments are counted (clause 5 of article 346.21 of the Tax Code of the Russian Federation). That is, from the amount received, the amount of advance payments transferred for the previous reporting periods of the same year should be deducted.
Note. For example, when calculating the advance payment for a half-year, the amount of tax transferred for the first quarter is deducted.
When calculating the advance payment for the reporting period (AB) with the object of taxation "income", you can use the following formula:
AB = D x 6% - HB - AVpred,
where D is the total amount of taxable income received during the reporting period;
НВ - the amount of insurance premiums accrued and paid for the reporting period, as well as the amount of temporary disability benefits issued in the same reporting period, which together reduce the amount of the calculated tax, but not more than half (clause 3 of Art. 346.21 of the Tax Code of the Russian Federation) ;
AWpred - the total amount of advance payments transferred for the previous reporting periods of the current year.
It is clear that if the result is negative, nothing needs to be transferred to the budget.
Example 1. LLC "Manul" applies the simplified tax system with the object of taxation "income". The initial data are as follows:
- income from sales for the 1st quarter of 2010 - 320,600 rubles;
- insurance contributions for compulsory pension insurance and social insurance in case of injury, paid within the limits of the accrued amounts for the 1st quarter - 43,700 rubles;
- income from sales for the II quarter - 270,000 rubles;
- insurance contributions for compulsory pension insurance and social insurance in case of injury, paid within the limits of the accrued amounts for the II quarter - 45,900 rubles.
Non-operating income during this period was not received, benefits for temporary disability were not issued. The advance payment for the first quarter was transferred in the amount of 9618 rubles. Let's calculate the advance tax payment under the simplified system for half a year.
The amount of the advance payment for the half year of 2010 is equal to 35,436 rubles. [(320,600 rubles + 270,000 rubles) x 6%], and maximum amount, which is allowed to reduce the tax payable in accordance with paragraph 3 of Art. 346.21 of the Tax Code of the Russian Federation, - 17,718 rubles. (35 436 rub. X 50%). Compulsory insurance premiums for the six months were paid by the organization in the amount of 89,600 rubles. (43 700 rubles + 45 900 rubles). They exceed 50% of the amount of the accrued tax, so we will only reduce it by half. We get 17,718 rubles. (35 436 rubles - 17 718 rubles). From this amount, we deduct the advance payment, which was transferred for the first quarter.
Thus, no later than July 26, 2010, the company must transfer an advance tax payment under the simplified tax system in the amount of 8100 rubles. (17 718 rubles - 9618 rubles).
Note. July 25, 2010 - Sunday, so the payment deadline was postponed to the next business day (Article 6.1 of the Tax Code of the Russian Federation).
The object of taxation is income minus expenses
First, the tax base is determined: the recorded expenses are deducted from the income received. Both indicators are calculated on an accrual basis from the beginning of the year to the end of the reporting period for which the advance payment is calculated. We talked about income above, so now we will only be interested in expenses.
The amount of expenses by which the income is reduced corresponds to the final indicator of column 5 of section. 1 Books of accounting of income and expenses for the reporting period. Under the simplified system, only the costs listed in clause 1 of Art. 346.16 of the Tax Code of the Russian Federation and meeting the criteria specified in clause 1 of Art. 252 of the Tax Code of the Russian Federation (clause 2 of Article 346.16 of the Tax Code of the Russian Federation). In addition, they must be paid for and implemented (clause 2 of article 346.17 of the Tax Code of the Russian Federation).
Be careful! Taxpayers can write off some expenses only when they fulfill certain conditions provided for in paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation. For example, the purchase price of goods is allowed to be included in the tax base after payment to the supplier and sale to the buyer (clause 2 of clause 2 of article 346.17 of the Tax Code of the Russian Federation).
Further, the size of the tax base is multiplied by the tax rate. With the object "income minus expenses" base rate equal to 15% (clause 2 of article 346.20 of the Tax Code of the Russian Federation). Then, from the product of the tax base and the tax rate, the amount of advance payments listed on the basis of the results of the previous reporting periods of the current year is deducted. The result is the amount of the advance payment for the reporting period, which should be transferred to the budget.
Note. For selected categories for taxpayers with the object "income minus expenses" regional authorities can reduce the tax rate under the simplified taxation system to 5%.
The calculation of the advance payment for the reporting period (AB) with the object of taxation "income minus expenses" can be presented in the form of the following formula:
AB = (D - R) x C - ABred,
where P is the total amount of expenses specified in clause 1 of Art. 346.16 of the Tax Code of the Russian Federation, produced and accounted for during the reporting period;
C is the tax rate that the taxpayer must use in accordance with regional law or clause 2 of Art. 346.20 of the Tax Code of the Russian Federation.
Example 2. LLC "Irbis" applies the simplified tax system with the object of taxation "income minus expenses" (tax rate - 15%). Income from sales for the 1st quarter of 2010 amounted to 890,500 rubles, and the accounted expenses - 430,100 rubles. For the II quarter, the same indicators are equal to 950,600 and 620,800 rubles, respectively. Non-operating income in this period was not. The advance payment for the 1st quarter was transferred in the amount of 69,060 rubles. Let's calculate the advance payment for half a year.
Let us determine the tax base for the six months of 2010. It is equal to 790,200 rubles. (890 500 rubles + 950 600 rubles - 430 100 rubles - 620 800 rubles). Let's multiply its value and the tax rate. It will be RUB 118,530. (790 200 rub. X 15%). Let's subtract the amount transferred for the 1st quarter. We get that for half a year you need to pay 49,470 rubles to the budget. (118 530 rubles - 69 060 rubles).
Of course, sometimes the amount of expenses taken into account exceeds the amount of taxable income - in this case, the advance tax payment is not transferred.
Special cases
Overpayment of tax
Suppose a taxpayer, for some reason, at the end of the tax period, found an overpayment of tax under the simplified tax system. What should be done in order not to transfer extra amounts to the budget next year?
According to paragraph 1 of Art. 78 of the Tax Code of the Russian Federation, the amount of overpaid tax is set off against future payments. Offset is made only under the same type of taxes (federal, regional or local). Please note: the offset of overpayment is not always done automatically, therefore the taxpayer must submit a written application for offsetting the overpaid amounts against forthcoming payments for this or other taxes (clause 4 of article 78 of the Tax Code of the Russian Federation). It is compiled in any form. It indicates the name of the organization (last name, first name and patronymic of an individual entrepreneur), TIN, the amount of overpayment and the type of tax for which you need to offset. You can apply for a set-off within three years from the date of transfer of the tax amount (clause 7 of article 78 of the Tax Code of the Russian Federation).
If the tax authority itself has discovered an overpayment, then within 10 days it must inform the taxpayer about it (clause 3 of article 78 of the Tax Code of the Russian Federation). In this case, a joint reconciliation of calculations for taxes, fees, penalties and fines can be carried out. Its results are documented in an act signed by the tax authority and the taxpayer.
Note. The form of the act was approved by Order of the Federal Tax Service of Russia dated 20.08.2007 N MM-3-25 / [email protected]
Within 10 days after receiving the application or signing the act of joint reconciliation (if it was carried out), the tax authority decides to offset the amount of overpaid tax in future payments or to refuse to do so. The tax authority shall notify the taxpayer in writing of the decision no later than five days after its adoption. The message is sent to the head of the organization, an individual entrepreneur or his representative personally against a receipt or in another way, confirming the fact and date of its receipt (clause 9 of article 78 of the Tax Code of the Russian Federation).
Thus, in order to offset, for example, an overpayment of tax under the simplified system for 2009 against the payment of advance payments in 2010, the taxpayer should write a statement.
Note that this does not need to be done if the amounts for the reporting period are excessively listed. So, in case of an overpayment for the first quarter, the "simplified" can independently reduce the payment for the second quarter by its amount, and no additional statements you don't have to write.
Losses
Taxpayers who apply the simplified tax system often have a question: is it possible to offset last year's losses against the payment of current advance payments? To answer it, let us turn to paragraph 7 of Art. 346.18 of the Tax Code of the Russian Federation. It says that "simplified" with the object of taxation "income minus expenses" have the right to reduce the tax base for losses of previous years. But only for the tax period and on condition that losses arose in those periods when the simplified system was applied. According to paragraph 1 of Art. 346.19 of the Tax Code of the Russian Federation, the tax period is a calendar year, therefore, when calculating advance payments paid at the end of the reporting periods, past losses are not taken into account.
Example 3. CJSC "Kolibri" applies the simplified tax system with the object of taxation "income minus expenses" from the date of registration (tax rate - 15%). In 2009 the organization received a loss in the amount of RUB 79,500. Taxable income for the six months amounted to 280,100 rubles, and the accounted expenses - 120,900 rubles. The advance payment for the 1st quarter was not transferred, since there was no activity in this period (there were no income or expenses). Let's calculate the advance payment for half a year.
The tax base for the six months of 2010 is equal to 159,200 rubles. (280,100 rubles - 120,900 rubles). The loss received in 2009 cannot be taken into account at the end of the half-year. The organization will be able to reduce the tax base for 2010 by its amount, that is, at the end of the tax period. Consequently, for half a year it is necessary to pay an advance payment to the budget in the amount of 23,880 rubles. (159 200 rubles x 15%).
Note. For simplicity, the example does not consider the procedure for paying the minimum tax and reducing advance payments by the amount listed in the previous tax period.
According to paragraph 6 of Art. 346.18 of the Tax Code of the Russian Federation for the object of taxation "income minus expenses" the minimum tax is calculated. It is equal to 1% of the amount of taxable income received and is transferred in case it exceeds the tax calculated at the usual rate. Calculation of the minimum tax does not cause difficulties for taxpayers. But many "procedural" questions arise.
Do I need to calculate and transfer the minimum tax based on the results of the reporting periods (I quarter, six months and nine months)? There is no need! In paragraph 6 of Art. 346.18 of the Tax Code of the Russian Federation clearly states that the minimum tax is determined and paid only based on the results of the tax period, which, under the simplified system, is a calendar year.
Is it possible to reduce the minimum tax on advance payments made during the year? We note right away that this issue causes a lot of controversy. The main problem is that the respective payments are credited to different BCCs. Because of this, tax inspectors often refuse to deduct the overpayment of the single tax against the repayment of the minimum tax arrears. However, this is debatable.
Earlier, before January 1, 2007, the arrears of one tax could be repaid by an overpayment of the other, only if both were channeled to the same budget. The minimum tax goes completely to the budgets extrabudgetary funds, and a single one - only at the rate of 10%. In this regard, the Ministry of Finance of Russia insisted that only 10% of the amount of advance payments transferred during the past year can be taken into account for the payment of the minimum tax (Letter of 28.12.2005 N 03-11-02 / 83).
Note. Changes to Art. 78 of the Tax Code of the Russian Federation Federal law from 27.07.2006 N 137-FZ.
Since 2007, the situation has changed. Now the offset of overpaid amounts is carried out according to the corresponding types of taxes and fees. Both the minimum tax and the single tax apply to federal taxes(Clause 7, Article 12 of the Tax Code of the Russian Federation). Therefore, offset is possible in full. By the way, the Ministry of Finance, referring to the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of 01.09.2005 N 5767/05, recognized that the minimum tax should be paid taking into account the advance payments on the single tax made in the past tax period (Letter of 21.09.2007 N 03-11- 04/2/231). Despite the above, tax inspectorates very often object to this, and taxpayers often list the minimum tax in full to avoid conflict. In our opinion, if the amount of advance payments is significant and it is extremely undesirable to spend extra funds, you should think about setting off, but in this case, the case will most likely go to court.
What to do with advance payments that have not been credited against the minimum tax? They can be offset against the advance payments of the next year. Please note: the taxpayer has the right to reduce the first advance payment transferred in the next year.
Example 4. LLC "Ivolga" applies the simplified tax system with the object of taxation "income minus expenses". For the nine months of 2009, advance payments for the single tax amounted to 16,275 rubles. The minimum tax for this year was transferred in full in the amount of 6100 rubles, and it was decided to take into account the amount already contributed to the budget when paying the tax for the next year.
How much did the organization have to pay the single tax in April 2010, if the income for the first quarter was 220,000 rubles, and the expenses were 73,000 rubles?
First of all, the accountant of OOO Ivolga had to submit an application to the tax office for offsetting advance payments for the nine months of 2009 for the first nine months of 2009 in the amount of 16,275 rubles. The advance payment for the I quarter of 2010 will amount to 22,050 rubles. [(220,000 rubles - 73,000 rubles) x 15%]. It can be reduced by the amount transferred over the nine months of 2009. Thus, according to the results of the first quarter, 5775 rubles should have been paid to the budget. (22,050 rubles - 16,275 rubles).
Is it possible, based on the results of the first quarter, half a year or nine months, to reduce the tax base by the difference between the minimum paid and the calculated uniform taxes for the last year? No. According to paragraph 6 of Art. 346.18 of the Tax Code of the Russian Federation, the tax base can be reduced only for the tax period, not the reporting period. Therefore, you will have to wait until the end of the calendar year. Note that we are talking here about a single tax for the year, and not about an advance payment for nine months.
The simplified taxation system is one of the most economically beneficial taxation regimes available for use by both individuals (individual entrepreneurs) and legal entities. The main advantage of this system is to replace the "triad" of taxes with one - a single one. Advance payments under the simplified tax system are paid at the end of each reporting period, tax - at the end of the year.
What are advance payments of simplified taxation system
During the year, entrepreneurs and companies applying (hereinafter simplified simplified taxation system) must make 4 payments:
- 3 advance, based on the results of each reporting period.
- Tax calculated at the end of the year, taking into account the previously paid advances.
The reporting period for the simplified taxation system is 1 quarter, half a year and 9 months. Tax period- calendar year.
Advance payment- this is the amount calculated for each reporting period on an accrual basis from the beginning of the year, paid to the budget on a quarterly basis.
Payment terms
The simplified advance payment must be paid no later than 25 days from the end of the reporting period.
Table No. 1. Dates of payment of advances on the simplified taxation system
At the end of the year, tax must be paid:
- IP - until April 30 the year following the reporting year
- Companies - until March 31 the year following the reporting year.
If the due date for the advance payment or tax falls on a weekend or holiday, it is postponed to the first working day.
Decrease in advances by the amount of contributions
Simplified advances can be reduced by paid insurance premiums for yourself and your employees. V fixed contributions, transfers in the amount of 1% are also included if the income exceeds 300,000 rubles.
Simplified taxation system - 6%
Individual entrepreneurs and companies using 6% simplified taxation system can reduce advance payments for insurance premiums paid in this quarter, both for themselves and for their employees.
If a simplified person does not have salaried employees, he can reduce the advance payable by the entire amount of the insurance premiums, down to zero.
The profit of individual entrepreneur Morozov for the 1st quarter of 2017 amounted to 88,000 rubles. In the same quarter, the entrepreneur paid contributions for his own pension and health insurance in the amount of 5,500 rubles. He has no hired workers
The amount of advance payable to the budget, taking into account contributions, will be 0 rubles, since insurance premiums exceed the amount calculated to be paid:
(118,000 x 6%) - RUB 5,500
If the simplified person has employees, then the advance payment (tax) can be reduced by no more than 50%.
Profit of individual entrepreneur Trofimov in the 1st quarter amounted to 72,000 rubles. In the same period, he paid insurance premiums for himself in the amount of 6,250 rubles. and his employee in the amount of 10,020 rubles.
Tax payable excluding contributions will be 4 320 rubles. Since insurance premiums exceed the amount of the advance payable, it will be possible to reduce it only by half:
4 320: 2 = 2 160 rubles.
It should be noted that the advance payment can only be reduced for contributions paid in the same quarter or for earlier periods.
Read also: A sample of filling out an application for a TIN in 2019 (form 2-2-Accounting)
IE Belsky paid insurance premiums in April 2017. He will be able to take these contributions into account only when calculating an advance for half a year and subsequent periods.
If the employee was hired in the middle of the year, then the calculation of the advance with a limit of 50% is made until the end of the year, even if the employee was fired in the next quarter.
IE Seleznev hired 1 employee in the 1st quarter, who was fired in the 2nd quarter. Starting from the 1st quarter and until the end of the year, Seleznev will have to calculate advances and tax on the simplified taxation system, taking into account the 50% limit.
Simplified taxation system - 15%
The procedure for reducing advances and tax at the “income minus expenses” facility is somewhat different than at the “income” facility.
When calculating an advance at an object “income minus expenses”, the amount of paid insurance premiums is included in the composition of expenses and reduces not the advance itself, but the tax base for it.
Individual entrepreneur Belov in the 1st quarter received a profit of 800,000 rubles. this period amounted to 690,000 rubles. Also, in January, Belov paid contributions for his own insurance in the amount of 10,000 rubles.
When calculating the advance, he must include the amount of the paid contributions in the composition of expenses. Thus, Belov's expenses will amount to 700,000 rubles. (690,000 + 10,000). The advance payment will be equal to 15,000 rubles.
(800,000 - 700,000) x 15%
The expenses include the entire amount of paid insurance premiums, both for oneself and for employees, without a limit of 50%.
The structure of expenses on the object "income minus expenses" can also include the amount of losses of previous periods and the difference between the minimum tax paid last year and the tax calculated in general order over the same period.
Calculation of an advance payment on the STS "income"
The simplified person calculates the advance payment at the “income” facility according to the formula:
(Income x 6%) - Insurance premiums - Advances paid earlier
Please note that the rate on the simplified taxation system "income" can be reduced by regional authorities to 1%.
Calculation example
IE Kuzmin in the 1st quarter made a profit of 230,000 rubles. and paid insurance premiums in the amount of 6,997.5 rubles.
Payment of advance payments Gusarova Yulia Advance payments under the simplified taxation system are paid based on the results of three, six and nine months. At the end of the year, they pay tax minus advances.Tax payments simplified taxpayers to the budget consist of 4 stages: 3 advance payments and one final one at the end of the year.
Advances are paid in April, July and October. The deadline for payment of the advance payment on the simplified taxation system is the 25th.
Take the basis for the calculation from the Book of Income and Expenses.
Calculation for the object "Income"
Multiply the total amount of receipts for the first quarter by 6% - this will be the payment for the first quarter.
If you are an individual entrepreneur, you do not have hired employees and in the first quarter you did not transfer insurance premiums for yourself, then simply transfer the resulting amount to the budget until April 25.
But if insurance premiums for oneself or for employees (if any) were transferred in the first quarter, then they can be deducted from the calculated amount. This applies to both individual entrepreneurs and LLCs. Entrepreneurs without employees make deductions without restrictions, LLCs and individual entrepreneurs with employees - reduce the advance by no more than 50%.
(Income x 6%) - (insurance premiums for yourself and / or employees) = advance payment for the I quarter
Example (in thousands of rubles):
Revenue for 3 months - 500.
Insurance premiums, which the entrepreneur recounted for himself in March - 10.
Employee insurance premiums - 18.
500 x 6% = 30 - advance before deductions.
30 - 10 - 18 = 2. But individual entrepreneurs can reduce the payment by no more than half, so you need to transfer 15 thousand rubles.
Calculation for the object "Income minus expenses"
Subtract the total cost from the total revenue in KUDiR. Multiply the difference by 15%. The resulting amount is an advance payable for the first quarter. Insurance premiums cannot be deducted here, because they are already included in the cost.
Example:
Revenue for 3 months - 500.
Expenses - 320.
To transfer to the budget:
(500 - 320) x 15% = 27 - payable to the budget based on the results of the first three months.
If the costs are equal and more income, then you do not need to pay anything for this period.
Payment of advance payments on tax simplified tax for the second and subsequent quarters
According to the same algorithm, cumulative. That is, in order to calculate the advance payment for half a year, you need to take income and expenses not for the second quarter separately, but entirely from January to June. And already from the resulting amount, deduct what you paid for the first three months.
Let's go back to our example with the Income object:
Revenue from January to June - 1 million rubles.
In June, the entrepreneur transferred another 10 thousand rubles of insurance premiums for himself. Total for the first half of the year 20.
Insurance premiums for an employee from January to June - 35.
For the first quarter, an advance payment of 15 thousand rubles has already been transferred.
1 million X 6% = 60 thousand rubles. - advance payment before deductions.
60 - 20 - 35 = 5 thousand rubles. But individual entrepreneurs can reduce the payment by workers by no more than half, so the advance payment for half a year is equal to 30 thousand rubles. 15 have already paid in April for the first quarter, 15 more remain to be paid.
Example for the object "Income minus expenses":
Revenue for 6 months - 1 million.
Expenses - 0.7 mln.
For the first three months, an advance payment of 27 thousand rubles has already been transferred.
(1 million - 0.7 million) x 15% = 45 thousand rubles.
Imagine that an individual entrepreneur in the first half of the year worked in the negative, and with a revenue of one million, he had expenses of 1.1 million. The calculation will look like this:
(1 million - 1.1 million) x 15% = (-15) thousand rubles. The result is negative, which means that the individual entrepreneur owes nothing to the budget for six months.
An advance payment for 9 months is calculated using the same algorithm
By the same algorithm as advance payments, with the same deductions. The total amount of the organization must be transferred by March 31 after the reporting year, individual entrepreneurs - by April 30.
A non-standard situation may arise if at the end of the year on the simplified tax system 15% expenses were almost equal to or exceeded income.
The revenue of the individual entrepreneur for the year is 1.5 mln.
Expenses for the year - 1.7 mln.
At the end of three months, 27 thousand have already been transferred, half a year - 18, nine months - 15. Total 60.
(1.5 million - 1.7 million) x 15% = (-30) thousand rubles. The result is negative, at the end of the year, the individual entrepreneur owes nothing and has an overpayment of 60 thousand rubles for the first three quarters.
But on the STS “Income minus expenses” there is such a thing as “minimum tax” - this is 1% of revenue, regardless of the amount of costs. If this 1% is more than the tax calculated in the usual way, the minimum tax is paid to the budget. This rule does not apply to advance payments, the minimum tax is calculated only at the end of the year.
In our example, 1% of annual revenue (1.7 million) is 17 thousand rubles. Their entrepreneur must pay until April 30, even though he worked at a loss. But he still has an overpayment of 60 thousand. The minimum tax is offset against the overpayment and our individual entrepreneur still has 60 - 17 = 43 thousand to be returned or offset.
Let's say that our entrepreneur worked not in a minus, but almost to zero, and his annual tax was 2 thousand rubles. 2 is less than 17, so 1% of the proceeds is also transferred to the budget.
Calculations on the simplified tax system are not too complicated if you figure it out, but they take time and there is a risk of confusion. This will not happen if you become a user of the service. Everything that we have described in this article will be done by the system itself. At the same time, it will also form a KUDiR and a tax return.
To experience the possibilities of the service in business, you only need.
What is an advance payment for the simplified tax system and when should it be paid?
The tax period for the simplified tax system is a year (clause 1 of article 346.19 of the Tax Code of the Russian Federation). However, for the timely financing of government costs, it is advisable to provide a more even income Money to the budget. Therefore, the Tax Code of the Russian Federation on taxes with a one-year period provides for the mandatory payment of advance payments (hereinafter - AP) during the year. This procedure is established according to the simplified tax system. In this case, the payment of AP is envisaged every quarter, no later than the 25th day of the month following the reporting period (clause 7 of article 346.21 of the Tax Code of the Russian Federation). It is necessary to determine how to calculate advance payments under the simplified tax system in each specific case, guided by the peculiarities of the taxation object (income 6% or profit 15%), chosen by the taxpayer when switching to this special regime.
Advance payments for STS "income minus expenses"
where B is the base, and D and R are income and expenses for the reporting period, respectively.
Then you need to determine the estimated amount of advance payments for the simplified tax system - income minus expenses (APR), corresponding to the tax base:
APr = B - C,
where C - tax rate.
On general grounds the rate for a given object of taxation can take values from 5% to 15%, depending on the decision local authorities authorities (clause 2 of article 346.20 of the Tax Code of the Russian Federation).
In the Republic of Crimea and the city of Sevastopol, the rate can be reduced to 3% in the period 2017-2021 (clause 3 of article 346.20 of the Tax Code of the Russian Federation).
In addition, until 2020 for individual entrepreneurs there are so-called tax holidays. In those constituent entities of the Russian Federation where they have been introduced (for today - almost everywhere), a newly registered individual entrepreneur can apply a 0% rate for 2 years. (Clause 4 of Art. 346.20 of the Tax Code of the Russian Federation). This benefit can only be applied if the individual entrepreneur carries out industrial, social or scientific activities or provides domestic services the population.
If the AP amount is determined for the first 3 months of the year, then the amount to be paid is equal to the calculated one:
If it comes about AP for six or nine months, then to determine the amount to be paid, you need to deduct the amount of advances listed for previous periods from the estimated payment.
АПу = АПр - АПр,
where APpr is the amount of advances paid for 3 and 6 months.
Let's give an example of how advances are calculated under the simplified taxation system - income minus expenses.
Example
LLC "Start" in 2017 works on the simplified tax system with the object "income minus expenses".
For 9 months of 2017, his income amounted to 800,000 rubles, expenses - 600,000 rubles.
The rate for the object “income minus expenses” in the region where LLC “Start” is registered is set at 15%.
The company paid AP for 3 months in the amount of 8000 rubles. and for 6 months - in the amount of 10,000 rubles. Let's determine the amount of AP LLC "Start" due to be paid for 9 months.
Tax base B = 800,000 rubles. - 600,000 rubles. = 200,000 rubles.
The estimated amount of APR = 200,000 rubles. × 15% = RUB 30,000
Amount to be paid:
APu = 30,000 rubles. - 8000 rubles. - 10,000 rubles. = 12,000 rubles.
Advance payments for STS "income"
In order to calculate the advance payments under the simplified taxation system - income, you first need to determine the tax base. For a given object of taxation, it is equal to the amount of the taxpayer's income, determined taking into account the requirements of Art. 346.15 and 346.17 of the Tax Code of the Russian Federation:
Then the amount of AP for this tax base is determined:
APr = B × C,
АПр - the estimated amount of the advance payment;
С - tax rate.
For the object "income", the tax rate can range from 1% to 6%, depending on the decision of the legislative bodies of a particular region (clause 1 of article 346.20 of the Tax Code of the Russian Federation).
In addition, there are tax holidays for newly registered individual entrepreneurs until 2020. During the holidays, these entrepreneurs working in the production, social or scientific sphere, or providing household services to the population, can use the 0% rate for two years.
- Compulsory insurance premiums. In this case, both payments for employees and fixed contributions for oneself for individual entrepreneurs who do not have employees are taken into account.
- Payment hospital benefits at the expense of the employer.
- Insurance premiums under contracts concluded in favor of employees in the event of their incapacity for work.
- Trade fee paid.
IMPORTANT! Using the costs specified in paragraphs. 1-3, the amount of AP according to the simplified tax system can be reduced by no more than 50%. In case the trading fee is deducted, there is no such limitation. Also an exception are individual entrepreneurs who do not make payments to individuals and pay contributions for themselves. These contributions also reduce the AP amount in full.
Formula and example of calculating an advance payment with a simplified taxation system of 6%
To determine the amount of AP to be paid, it is necessary to deduct from the calculated amount the expenses listed above and the amount of AP for the previous period (periods).
АПу = АПр - В - АПр,
where B is the sum of all deductions.
Example
Individual entrepreneur Ivanov I. I., working in Moscow, since 2017 switched to the simplified tax system, the object of "income".
For 9 months of 2017, his income amounted to 4 million rubles.
The rate for the object "income" in Moscow is set at 6%.
The sums of contributions for compulsory insurance for 9 months amounted to 150,000 rubles, in addition, Ivanov I.I. paid a trade fee in the amount of 80,000 rubles.
Ivanov I. I. paid AP for 3 months in the amount of 10,000 rubles. and for 6 months in the amount of 12,000 rubles. Let's determine the amount of the entrepreneur's AP due to be paid for 9 months.
Tax base B = 4 million rubles.
The estimated amount of advance payment Ap = 4 million rubles. × 6% = 240,000 rubles.
Deductions B = 240,000 rubles. × 0.5 + 80,000 rubles. = RUB 200,000
Since the amount of paid insurance premiums (150,000 rubles) was more than 50% of the estimated amount of AP, only 120,000 rubles are accepted for deduction for this type of expenses. (240,000 rubles × 0.5).
Amount to be paid:
APu = 240,000 rubles. - 200,000 rubles. - 10,000 rubles. - 12,000 rubles. = RUB 18,000
Is the advance payment income under the simplified taxation system, and the return of the advance payment is an expense?
One of the essential features that distinguish the STS from the usual taxation system is the recognition of income on a cash basis, that is, upon receipt of money on the account or in the cash office of the taxpayer.
In this regard, the question often arises whether the advance payment is income under the simplified tax system.
On the one hand, the advance payment is not directly mentioned in Art. 346.15 and 346.17 of the Tax Code of the Russian Federation, dedicated to the recognition of income under the simplified taxation system. In paragraph 1 of Art. 346.17 the wording “Cash inflow” is used. On the other hand, the advance payment - unlike, for example, the deposit - is not mentioned in the list of incomes that are not included in the tax base when cash method(Article 251 of the Tax Code of the Russian Federation). In addition, the advance is exactly the same receipt of funds as the subsequent payment.
The position of the regulatory authorities is as follows: advances under the simplified tax system form the basis of the tax (reporting) period in which they are received. It is reflected, for example, in the letter of the Ministry of Finance of the Russian Federation dated 06.07.2012 No. 03-11-11 / 204.
As for the return of advances, in paragraph 1 of Art. 346.17 of the Tax Code of the Russian Federation states that the return of the advance payment under the simplified taxation system - income minus expenses reduces the base of the tax (reporting) period in which it was made.
Thus, to avoid disputes with tax authorities and litigation, it is better to include advances in the tax base of the period in which they are received.
The procedure for calculating penalties from advances under the simplified tax system, if the advance payment is paid less than necessary
Let's say the taxpayer decided not to calculate tax on the received prepayment or simply mistakenly determined the tax base. What to do if the advance payment on the simplified taxation system is paid less , what is needed? What are the consequences of this for the taxpayer?
First of all, you need to pay the required amount of tax to the budget immediately after identifying the error.
The Tax Code of the Russian Federation provides for two types of financial sanctions for violation of the deadlines for paying taxes - fines and penalties. Since the imposition of a fine is provided for non-payment of the tax (clause 1 of article 122 of the Tax Code of the Russian Federation), no penalty is charged for late payment of advance payments.
As for the penalties, their accrual for late payment of tax advances to the budget is provided for by the Code (clause 3 of Art. 58 of the Tax Code of the Russian Federation).
The procedure for calculating penalties from advances under the simplified tax system (as for any other tax) is given in clause 4 of Art. 75 of the Tax Code of the Russian Federation. Penalty amount for individuals calculated as a percentage of the unpaid amount, equal to 1/300 of the current refinancing rate of the Central Bank of the Russian Federation, for each calendar day of delay.
For legal entities penalties for a delay of up to 30 days are charged at a rate similar to the rate for individuals. Changes made by sub. "B" Art. 1 and clause 9 of Art. 13 of the Law "On Amendments ..." dated November 30, 2016 No. 401-FZ, from October 1, 2017, a different procedure for calculating penalties for legal entities is established, starting from the 31st day of delay: the penalty rate is doubled - to 1/150 of the refinancing rate of the Central Bank of the Russian Federation in a day.
An example of calculating penalties for the simplified tax system
Finish LLC operates on the USN, the object of "income". At the end of 6 months of 2017, the company did not recognize as income received advances in the amount of RUB 900,000. and did not charge tax. Then the error was corrected and the missing AP amount was transferred to the budget on 09/14/2017. The rate for the object "income" in the region where the company is registered is set at 5%. Let's calculate the amount of the penalty that Finish LLC must pay.
The period for which penalties are charged starts from the day following the established day of payment of the tax (clause 3 of article 75 of the Tax Code of the Russian Federation) and ends on the day preceding the day of the actual transfer of tax to the budget (letter of the Ministry of Finance dated 05.07.2016 No. 03-02- 07/39318).
In this case, this is the period from 07.26.2017 to 09.13.2017, its duration is 50 calendar days. During this period, the refinancing rate of the Central Bank of the Russian Federation was in effect in the amount of 9% per annum.
The amount of the untimely paid AP will be:
APn = 900,000 rubles. × 5% = 45,000 rubles.
Penalty amount for 50 days of delay:
P1 = 45,000 rubles. × (9% / 300) × 50 days = 675 rubles.
The interest rate of 1/150 of the Central Bank's refinancing rate, starting from the 31st day of delay, is inapplicable in this case, since the arrears were paid before 01.10.2017.
It is necessary to pay an advance payment to the tax office according to the simplified tax system once a quarter, no later than the 25th day of the month following the reporting period. These payments are calculated on an accrual basis from the beginning of the year, with amounts paid in previous periods deducted.