How is the advance payment calculated according to the simplified tax system 6. How to calculate the advance payment according to the simplified tax system
The article discusses what the simplified tax system is, an advance payment, the terms for paying advance payments, provides examples of calculating advance payments, an annual tax, and also identifies more profitable options for the simplified tax system for an entrepreneur.
A simplified taxation system is a very convenient method of paying taxes for many entrepreneurs and not only simplifies the process of reporting and paying taxes, but also makes it possible to significantly reduce their size. When starting a new business individual entrepreneurs and legal entities need to determine for themselves the most profitable system taxation.
There are two special treatment- USN and UTII. We will talk about the simplified tax system, when its use is beneficial, what rates of advance payment deductions are best used.
What is an advance report under the simplified tax system?
STS (simplified taxation system) is a special taxation regime that can be used by individual entrepreneurs or legal entities. The peculiarity of this system is that the taxpayer does not pay taxes on income, property, personal income tax, VAT (with the exception of import VAT), all this is replaced by the payment of advance payments.
An advance payment (AP) is a special payment, an advance payment of tax, paid three times a year after reporting quarters by each entity economic activity which are on the simplified tax system.
The down payment on the simplified tax system, as we have already said, the simplistic people pay three times a year:
- For the 1st quarter - until April 25 of the current reporting year;
- For the 1st and 2nd quarters - until July 25 of the current reporting year;
- For І, ІІ and ІІІ quarters - until October 25 of the current reporting year.
To pay tax after the end of the year, an entrepreneur or legal entity only needs to calculate the balance, and then pay it in line. Deadlines tax return and payment of advance payments under the simplified tax system are the same, namely:
- for legal entities deadline for submission of declarations simplified system taxation and payment of taxes for the previous year is determined on April 2 (for example, payment and submission of a declaration for 2017 must be completed by April 2, 2018);
- for individual entrepreneurs, the deadlines for submitting a declaration under the simplified taxation system and paying tax for the previous year are before May 3 of the current year (for example, for individual entrepreneurs, payment of tax and filing a declaration for 2017 must be done by May 3, 2018).
You should be aware that if an enterprise on the simplified tax system has ceased operations or has lost the right to be on the simplified tax system, then the tax must be paid in next month until the 25th.
What happens if you are late with the payment of the AP under the simplified tax system?
If the advance payment is late, the tax service will charge a penalty for each day of non-payment, even the days for which the money already paid will reach the budget will be counted. Therefore, you should not think that you can only pay tax at the end of the year, ignoring advance payments.
There are two options interest rate when choosing to pay tax according to the simplified tax system:
- STS "income" - the rate of 6%;
- USN "income-expenses" - a rate of 5-15% (gradation of the rate depends on the region and type of activity of the enterprise).
How to calculate the advance payment on the simplified tax system "income"?
The “income” payment system should be chosen by those entrepreneurs whose activities provide for insignificant incomes. The advantage of choosing a rate of 6% is that tax services quite rarely check such taxpayers. The reason is that expenses (with the exception of insurance premiums) are not taken into account for tax purposes.
When the object of taxation is only income under the simplified tax system, then calculate the tax or advance payment you need according to the following scheme: the amount of income must be multiplied by 6%, which will be equal to the advance payment (tax on the simplified tax system).
After that, it is possible to reduce the amount of the calculated payment:
- Sole proprietors have the opportunity to reduce tax payment to zero - 100%. When the amount of insurance premiums is greater than or equal to the tax, then it will decrease by this amount. Discount = insurance premiums for an entrepreneur<= 100% суммы платежа.
- Entrepreneurs and firms that have employees can reduce the payment by exactly half. This half is the amount of insurance premiums for your staff and for yourself, the payment of which can be confirmed by payments. The entrepreneur includes contributions for himself in the "discount" if it is included in the boundaries of half of the tax payment. Discount = contributions for employees + contributions for yourself<= 50% суммы АП.
If an individual entrepreneur first used the first method of "discount" for AP (tax), then after he decided to hire workers, he must immediately switch to the second method. And vice versa, if at the beginning of the year the employee was registered with the tax-paying employer and was soon dismissed, then by the end of the year the employer will not be able to use the 100% reduction in the amount of AP.
So, now you can correct the calculation formula as follows: the amount of income multiplied by 6% - insurance premiums (for yourself + for staff) - AP of previous periods = AP (tax).
Let's calculate the AP according to the simplified tax system "income":
According to the growing results of work for the quarters of 2017, entrepreneur “A” received the following income and insurance premiums:
- the first quarter - 270 thousand rubles. and 4049.1 rubles;
- half year - 580 thousand rubles. and 8096.2 rubles;
- 9 months - 930 thousand rubles. and 12144.3 rubles;
- year - 1340 thousand rubles. and 16192.5 rubles.
Advance payment for the 1st quarter = 270,000 * 6% - 4,049.1 = 12,150.9 rubles.
When the amount of tax is greater than the amount of insurance premiums, the payer pays nothing to the tax service.
AP for six months \u003d 580 thousand * 6% - (8,096.2 + 12,150.9) \u003d 14,552.9 rubles.
Similarly, if the amount of the deduction was more than the amount of tax, then you do not need to pay an advance payment.
AP for 9 months = 930 thousand * 6% - (12144.3 + 12150.9 + 14552.9) = 16951.9 rubles.
The amount of the deduction is greater than the amount of insurance premiums, so the advance payment is reduced, but not equal to zero.
Scheme for calculating advance payments under the simplified tax system "income - expenses"
To calculate the amount payable under this method, expenses are deducted from income for the reporting period, including insurance premiums for themselves and for staff. It happens that last year the tax was paid, but as a result of the activity, the entrepreneur received a loss, then at the end of the current year he has the right to take into account the amount of this loss in calculating the amount of tax as one of the expenses.
AP \u003d (income - expenses (cumulatively) * 15% (from 5 to 15% depending on the region and types of activity) - the estimated amount of AP of previous quarters.
USN - simplified tax regime. It is suitable for many individual entrepreneurs, as well as legal entities. It is worth noting that if an enterprise intends to choose a simplified taxation system, then it must decide in advance which method of paying advance payments it will use. There are two methods for calculating the amount due:
- Including income.
- Taking into account income and at the same time deducting expenses. The main difference is in the interest rate.
The entrepreneur must, on a quarterly basis, independently calculate and make advance payments under the simplified tax system, at the end of the year, it is possible to make adjustments to the amount of payments made.
What to do if the income received in the reporting period was not included in the advance
Since IP income on the simplified tax system is determined by the cumulative total and is taken into account in the reporting period by the date of receipt, it is important not to miss a single amount in the payment calculation. But if such a mistake happened, it is necessary to charge additional tax. For example, if unrecorded amounts of income for the first quarter are identified, you can adjust the amount of the advance payment for the six months, that is, you do not need to issue a separate payment order. Penalties for late additional tax assessment will be charged in any case. This cannot be avoided. However, there are no penalties for such violations.
Calculation of an advance payment under the simplified tax system
USN, "Income"
Advance payments of individual entrepreneurs who are on the simplified tax system can be reduced by the amount of insurance premiums. A businessman without staff has the right to reduce the tax by 100% of the fixed contributions paid. The law does not limit businessmen in terms of transferring contributions, emphasizing only the need to pay the entire amount during the calendar year. But the most convenient and profitable for an entrepreneur is the quarterly payment of deductions, then there will be no confusion with a decrease in tax payments. Entrepreneurs must transfer contributions by the last day of each quarter.
If an entrepreneur paid the full amount of fixed contributions at the beginning of the year, then it is impossible to immediately reduce the tax for their entire amount. Reduction of advances and tax occurs quarterly by a quarter of the amount of fixed payments for the year. Moreover, the rest of them apply to subsequent reporting periods, reducing tax payments according to the scheme: for the 1st quarter 1/4 of the amount of deductions for the year, for half a year 1/2, for 9 months 3/4, for the year the full amount.
Individual entrepreneurs with hired personnel have the right to reduce tax and advances by no more than 50% on the amount of deductions paid from the salary of the staff of employees, including for themselves. The formula for calculating the advance: 6% of the taxable base, reduced by the amount of deductions and paid earlier advances.
It is important to remember that the transition of a businessman working in "one person" to an activity (albeit temporary) with a staff must be reflected in the calculation of advances for the entire year. You will have to recalculate the tax on a quarterly basis and charge additional penalties for underpayments, since there will be a difference due to a decrease in tax by the amount of deductions. In the declaration of the simplified tax system, you will need to indicate all the recalculated amounts.
STS, "Income reduced by expenses"
If last year losses were made and the minimum tax was paid, then these amounts can be taken into account in the costs of the current year (or the next 10 years). The resulting losses over the course of several years, the IP has the right to transfer to the expenses of subsequent tax periods in the chronology in which they were admitted.
The formula for calculating the advance is as follows: 5-15% of the taxable base, reduced by losses from previous periods, the minimum tax and the transferred advances.
Note: You can quickly and correctly calculate advance payments on the simplified tax system using
Small business uses the "simplification" as an understandable and convenient taxation regime. Payment of advance payments throughout the year is part of the simplified tax system. The rules for calculating the advance depend on the selected object. Payments are sent to the treasury for certain periods, which facilitates the administration of budget revenues.
Tax and reporting periods, deadlines for submission of reports
The tax period for the simplified tax system is a year according to the calendar: from January 1 to December 31. The tax period is divided into reporting : first quarter; half a year; nine month. For each reporting period, the “simplifiers” calculate and transfer the tax payment in advance to the treasury. The tax for the year is reduced by the amount of advance payments made.
The calculation of the advance takes into account the selected object of taxation:
- Individual entrepreneurs (IP), companies on the simplified tax system Income pay an advance payment in the amount of 6% of the income received.
- STS Income minus Expenses pay an advance at a rate of 15%.
Authorities in the regions have the right to reduce rates.
For small expenses, it is more convenient to use the STS Income. STS Income minus Expenses is usually used for expenses exceeding 60% of the amount of income received.
The calculation of advance payments for the reporting period is not submitted to the tax authority.
Down payment is the inevitable price of free enterprise.
How to calculate an advance payment with the simplified tax system Income
The name of the special regime indicates that the advance will be paid from the income received.
But there is a feature. The amount of payment is reduced by the amount of insurance contributions of employees and payment for the first three days of sick leave (clause 3 of article 346.21 of the Tax Code of the Russian Federation). Insurance premiums are taken without taking into account the overpayment, but only for the funds transferred in the reporting period within the limits of accruals. The amount of the advance payment is reduced by 50% or less. Let's consider possible cases. Suppose an advance payment in the amount of A has been accrued. Insurance premiums have been transferred within the limits of charges in the amount of C. There are no sick days.
- With less than 50% of the accrued advance. The advance payment is reduced by the amount C. Payable: A - C.
- With more than 50% of the accrued advance. The advance payment is reduced by 50%. Payable: A - 50%.
Table: Advance payments STS Income. Fees paid less than 50% of the advance
Table: Advance payments STS Income. Fees paid exceed 50% of the advance
Calculation with the simplified tax system Income minus Expenses
Expenses are established in Chapter 25 of the Tax Code of the Russian Federation and Art. 346.16 of the Tax Code of the Russian Federation. The expenses include :
- mandatory pension insurance contributions;
- insurance premiums for temporary disability;
- health insurance premiums;
- insurance premiums against accidents at work.
A feature of accounting for the year will be the determination of the minimum tax in the amount of one percent of income. No expenses. The minimum tax is not paid when advance payments are made in excess of the amount of the minimum tax. Let's say the company's tax for the year is 100,000 rubles with income of 1,800,000 rubles. The minimum tax is 18,000 rubles. Advance payments will be paid in the amount of 75,000 rubles. A company on the simplified tax system Income minus expenses will pay advances to the treasury in excess of the minimum tax. For the year there will be an additional payment in the amount of 100,000 - 75,000 = 25,000 rubles.
Table: STS Advance Payments Income minus Expenses
How should IP be paid?
An individual entrepreneur pays fixed contributions for himself: for pension and medical insurance from the minimum wage; for pension insurance - 1 percent of income over 300,000 rubles.
An individual entrepreneur without employees reduces the advance payment by the amount of contributions paid. The amounts of contributions paid in January-March for 2016 and 2017 reduce the amount of the advance payment for the first quarter of 2017 (clause 1, clause 1, article 430 of the Tax Code of the Russian Federation).
IP with employees on the simplified tax system Income reduces the amount of the advance within 50 percent (letter of the Ministry of Finance of Russia dated 10/14/2016 No. 03–11–11 / 60146).
Enumeration
The advance payment goes to the treasury. The payment order must indicate BCC (budget classification code). CBC allows you to credit the payment for its intended purpose: tax, penalties, fines.
Table: CBC under the simplified tax system Income in 2017
Table: BCC under the simplified tax system Income minus Expenses
Incorrect BCC in the payment order
Payments are credited on the basis of the CCC. Mistakes happen: one tax is paid, and the KBK is filled in for another tax. As a rule, the payment will be referred to as self-explanatory. The tax service body has the right to clarify the appointment at the request of the payer. Actions will be carried out by the date of payment.
Responsibility for making advance payments
When transferring advance payments in violation of the deadlines provided for by the Tax Code of the Russian Federation, sanctions are applied. The penalty is charged from the day following the day set for payment until the moment the funds are received. The penalty is calculated in the amount of one three hundredth of the refinancing rate of the Central Bank of the Russian Federation. For instance:
- An advance payment in the amount of 50,000 rubles in 2017 was made 30 days after the deadline.
- The key rate is 9.75%.
- Penalty: 50000x1 / 300x9.75% x30 = 487.5 rubles.
In case of non-payment of part of the amount, the penalty calculation will be carried out for the underpaid amount. The transfer of penalties takes into account the object of taxation and the CCC.
Advance payment transactions
Advance payments are accrued on the last day of the first, second and third quarter of the year. Credit of account 68 Calculations for a single tax USN corresponds with the debit of account 99 Profits and losses in the amount of the advance. The transfer of the advance payment is reflected in the posting: Debit 68 Single tax settlements STS Credit 51 Settlement account.
Video: features of advance payments under the simplified tax system
Entrepreneurs and companies choose the simplified tax system for the simplicity and clarity of the requirements for accounting and taxation. With work experience comes an understanding of the importance of paying taxes in advance. Timely receipt of advances stabilizes the activities of budgetary organizations and contributes to the implementation of regional programs.
What is the deadline for paying a single tax under the simplified tax system in 2018? Are there new deadlines? To which CSCs to transfer the "simplified" tax and advance payments on it in 2018 to organizations and individual entrepreneurs? Answers and tables with terms - in this article.
When to make payments
Reporting periods for a single tax on the simplified tax system - a quarter, six months and nine months. Advance payments for "simplified" tax must be transferred no later than the 25th day of the first month following the reporting period (that is, a quarter, six months and nine months). Accordingly, as a general rule, the tax must be transferred to the budget no later than April 25, July 25 and October 25, 2018. Such terms follow from article 346.19 and paragraph 7 of article 346.21 of the Tax Code of the Russian Federation.
At the end of the year - the tax period for a single "simplified" tax - organizations and individual entrepreneurs on the simplified tax system sum up and determine the final amount of a single tax, with an object of "income minus expenses" - a single or minimum tax. Organizations transfer these payments to the budget no later than March 31 of the next year, individual entrepreneurs - no later than April 30 of the next year.
It is possible that the “simplified” payment deadline will fall on a weekend or non-working holiday. In this case, a single tax or an advance payment under the simplified tax system can be sent to the budget no later than on the next working day after the last one (clause 7, article 6.1 of the Tax Code of the Russian Federation).
Deadline for payment of USN in 2018
For 2017, the final payment under the simplified tax system will need to be transferred no later than April 2, 2018 (since March 31, 2018 is Saturday).
It should also be noted that in two cases the tax under the simplified tax system is paid in special terms:
- upon termination of activities in respect of which the simplified taxation system was applied, taxpayers must pay tax no later than the 25th day of the month following the month in which, according to the notification submitted to the tax authority, such activities ceased (clause 7 of article 346.21, paragraph 2 article 346.23 of the Tax Code of the Russian Federation);
- in case of loss of the right to use the simplified tax system, taxpayers must pay tax no later than the 25th day of the month following the quarter in which they lost this right (clause 7 of article 346.21, clause 3 of article 346.23 of the Tax Code of the Russian Federation).
BCC on the simplified tax system in 2018
In 2018, advances on the simplified tax system, a single and minimum "simplified" tax are required to be transferred to two KBK. One BCC is for the “income” object, the other is for the “income minus expenses” object. Until 2017, we recall, there were three CBCs for the simplified tax system (order of the Ministry of Finance of Russia dated June 20, 2016 No. 90n).