Transfer of advance payments according to the standard system. How to calculate an advance payment according to the simplified tax system
Veronica
Good afternoon If the individual entrepreneur makes payments and other rewards individuals, then he applies tax deduction and (applies the simplified tax system for income) only for the amount of insurance premiums paid for employees or can he add his fixed payments to this deduction?
Anna
Hello! Question! If we had no income for the first two quarters, we may not pay advance payment? Or do I still need to list something?
Anna, if you had no income for the indicated periods, then you do not need to pay an advance payment under the simplified tax system.
Alina
Good afternoon Please tell me if for the 1st and 2nd quarters the income was less than expenses (USN income minus expenses), for the 3rd quarter the income was more expenses, but at the end of 9 months the expenses are still higher, do I need to pay an advance payment for the 3rd quarter?
Anastasia
Hello. By law we are required to pay, but in my practice I did not pay. the main thing is then before delivery annual reporting pay for it
Elena
Hello. Please tell me, economic activity was not carried out and there was no income. They took out a loan to develop the business and all expenses are covered by it. Object of taxation "Income minus expenses". In the last days of the 3rd quarter, sales revenue appeared; it was minimal, about 4000 tons. Compared to the costs, this is a “drop in the bucket.” It won’t be long before our profit reaches the level where expenses can be deducted from it. We take out another loan. What to do in this situation with income tax. Do I need to pay it in this situation and how to calculate it? Or are we now considered a loss-making enterprise?
Russian tax portal, Tax and duties consultant
Elena, if you apply the tax object “Income minus expenses”, then if you have a negative financial result no need to pay advance payments.
The minimum tax is paid if there is a higher loss at the end of the year. But the year is still ongoing and we are talking about calculating advance payments for the third quarter of 2017.
In the declaration for 2017, you will reflect your data (both on revenue and expenses) and it will be clear that your amount of advance payments for the third quarter will be zero.
Vyacheslav
Good afternoon. Please tell me, USN company 6% income 369,000
salary and taxes were paid according to the salary.. does the company have the right to reduce the simplified tax system tax by 50% from the amount of insurance premiums? (Only the PFR insurance tax and the FFOMS? FSS and FSS from the National Tax Service are not taken into account?) Thank you
Elena
Tatyana, this means that if at the end of the year we have a loss, then we only pay a minimum tax of 1%. All income received during the year must be multiplied by 1%. Are expenses not taken into account?
Alla
I am an individual entrepreneur using the simplified tax system for income (6%). For 3 sq. income 80 thousand, accordingly Tax 4800 for 3 quarters. Payment by October 25, 2017. I paid the insurance premiums on 10/15/17. I can reduce the Tax for Q3. for the amount of insurance premiums? Or am I for reduction of the simplified tax system d.b. pay insurance premiums before the end of the 3rd quarter. (01.10.2017)?
Russian tax portal, Tax and duties consultant
Vyacheslav, let's figure it out together. To avoid making a mistake, I always advise you to read the Tax Code first, and not blindly trust what is written on the Internet.
Therefore, we open Article 346.21, paragraph 3.1, the first subparagraph, which states:
"Taxpayers who have chosen income as an object of taxation reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the amount of insurance contributions for mandatory pension insurance , mandatory social insurance in case of temporary disability and in connection with motherhood, mandatory health insurance , compulsory social insurance from accidents at work And occupational diseases, paid (within the calculated amounts) in a given tax (reporting) period in accordance with the law Russian Federation..."
Russian tax portal, Tax and duties consultant
Reply to Elena: when the calculation takes place minimum tax, then we take our income and multiply the amount of income by 1%. Expenses are not taken into account.
Russian tax portal, Tax and duties consultant
Alla, I advise you to do this in the future: pay fixed payment"for yourself" quarterly. For example, you pay for the 1st quarter during the first quarter, and not at its end, otherwise the amount of insurance premiums paid will not carry over to the next period.
Let's say you pay contributions for the 4th quarter of 2017 in December and have the right to reduce your tax both for contributions paid on October 15 and for contributions that you pay in December. And if your sum of all contributions is “several times” higher than the tax amount, it will be a shame that you will not feel the amount of the reduction. Do you understand?
In your case, you can reduce the tax on contributions paid on the 15th, only based on the calculation for the 4th quarter.
Russian tax portal, Tax and duties consultant
Alla, I’ll give the simplest example - an individual entrepreneur, works as a builder and receives a quarterly income, for example, 15,000 rubles. Let's say. The quarterly tax is 6% of 15,000 rubles = 900 rubles. I took a small amount on purpose so that you could clearly understand. This will make it easier for you.
And our individual entrepreneur in our example decided to pay a fixed payment all the way in December of this year. And what? He will reduce his tax only for the 4th quarter, although he might not have to pay tax all year.
If he paid a fixed payment quarterly, and it turns out to be about 7,000 rubles every three months, he would have no payments other than insurance premiums.
Ksenia
Good afternoon
I have been operating as an individual entrepreneur since the 2nd quarter of 2017. There was no need to pay the advance payment for the 1st quarter, the 2nd quarter was overdue, I plan to pay for the 3rd quarter (by October 25) on October 20 and on the same day pay insurance premiums for two quarters at once in the amount of 14,000 rubles.
Which tax payment Can I reduce the amount of insurance premiums paid by 14,000 rubles? The upcoming 3rd quarter or just the period following it? If the next reduction occurs precisely in the amount of insurance premiums paid - 14,000 rubles, or will it be less?
Ksenia
Is another option possible - I make payment not for the overdue quarters, but at once the entire amount for the half-year, at the same time I pay the amount of insurance premiums for the half-year - 14,000 rubles. What tax payment will be reduced by what amount in this case? This same one, for six months minus 14,000 insurance premiums, or the next one, for 9 months?
Olga
Hello! Today I was at the tax office, clarifying the issue of paying overdue advance payments, I was surprised - the employee said that there are no 4 tax quarter, and I found information on the Internet about the need to pay tax for the first three quarters by the 25th day of the month following the billing month, but also information about the 4th quarter of advance payments - payment until December 31st.
Russian tax portal, Tax and duties consultant
Olga, there are reporting periods and a tax period.
Taxable period- this is a year for the simplified tax system, this is the period for which a tax return is filed and the tax is calculated.
The reporting period is a kind of inter-period within the tax period. At the end of reporting periods, we do not submit reports, but simply pay advance tax payments. If the tax period is a year, then the reporting periods are a quarter, half a year and 9 months.
Deadline for making advance payments(there will be three of them per year) - no later than 25 calendar days from the end of the reporting period. Advance payments paid are counted against the tax based on the results of the tax (reporting) period (year) (clause 5 of Article 346.21 of the Tax Code of the Russian Federation).
Tax payment deadline -
2) Individual entrepreneurs - no later than April 30 of the year following the expired tax period.
That is, now we are paying advances for the third quarter of 2017 until October 25. Then we just work calmly and in 2018 we pay the tax within the deadlines indicated above.
Simply put, LLCs pay the remaining tax amount for the fourth quarter until March 31, 2018, and individual entrepreneurs - until April 30, 2018.
Russian tax portal, Tax and duties consultant
Reply to Ksenia: if you pay insurance premiums in October, then you have the right to reduce not advance payments for insurance premiums, but the tax itself when you calculate it at the end of 2017.
Look above at my explanations to the reader, there was a similar question and I described it in detail with an example.
Advance payment for the first quarter can be reduced by contributions that are actually paid (no matter for what period!!!) from January to March inclusive.
Advance payment for the second quarter can be reduced by contributions that are actually paid (no matter for what period!!!) from April to May inclusive.
Advance payment for the third quarter can be reduced by contributions that are actually paid (no matter for what period!!!) from July to September inclusive.
And you reduce the amount of tax at the end of the year, which is calculated for the whole year, by all your advance payments and by insurance premiums that were actually paid in the period from October to December.
Ksenia
Thank you, you explained it very clearly.
If insurance premiums actually reduce the final tax by 100%, can I not pay it? Individual entrepreneur without employees.
Final tax - does it mean reporting in April?
Olga
Thank you! Please tell me, is the tax in the next reporting period, which is paid until April 30, calculated based on the results of work for the year until December 2017 or until April 2018?
If before December 2017, will it be possible to apply a deduction for insurance premiums on the advance payment for the 1st quarter of 2018? It seems that in this case, my insurance payment will be significantly higher than the tax for these 3 months until the end of 2017.
Russian tax portal, Tax and duties consultant
Ksenia, Certainly. You will not pay tax under the simplified tax system, because entrepreneurs without employees have the right to reduce it by the full amount of all insurance premiums paid. And if your contributions paid between October and December are higher than the tax amount, then you do not need to pay tax.
Russian tax portal, Tax and duties consultant
Olga, the tax for 2017 is calculated for the year - from January 1, 2017 to December 31, 2017. The fact that the deadline for submitting the declaration is set as early as March - April 2018 does not mean that January, February and March are included in the calculation, it is simply the state giving us time to prepare the report.
When calculating tax for the last 4 quarter of 2017, you will be able to reduce insurance premiums actually paid in October - December 2017.
The amount of contributions that will be paid in the first quarter of 2018 (no matter for what period), that is, the date “2018” will appear on the payment slip, then this amount will go towards reducing the advance payment for the first quarter of 2018.
Tamara
Tatyana, please tell me, can the insurance that will be paid (from income over 300,000 rubles * 1%) be deducted according to the standard tax system? If yes, please tell me the order?
Russian tax portal, Tax and duties consultant
Tamara, I would like to draw your attention to the following letter from the Ministry of Finance. Below is the full text of this letter...
Question: About accounting for individual entrepreneurs using the simplified tax system for insurance premiums in the amount of 1% of the amount of income exceeding 300,000 rubles.
Answer:
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
LETTER
The Department of Tax and Customs Tariff Policy has reviewed the letter on the procedure for applying the simplified taxation system and reports.
Russian tax portal, Tax and duties consultant
In accordance with paragraph 1 of Article 5 of the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Fund compulsory medical insurance" (hereinafter - the federal law N 212-FZ) payers of insurance premiums are individual entrepreneurs, both those who make payments and other rewards to individuals, and those who do not specified payments.
At the same time, from payments and other remunerations made to individuals, insurance premiums are paid by individual entrepreneurs at the rates established by Article 12 of Federal Law N 212-FZ.
Individual entrepreneurs who do not make payments and other remuneration to individuals pay insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in fixed amounts, determined in accordance with parts 1.1 and 1.2 of Article 14 of Federal Law N 212-FZ.
According to Part 3 of Article 5 of Federal Law N 212-FZ, if the payer of insurance premiums simultaneously belongs to several categories of payers of insurance premiums specified in Part 1 of this article, he calculates and pays insurance premiums on each basis.
Thus, an individual entrepreneur who makes payments and other rewards to individuals pays insurance premiums from these payments, and also pays insurance premiums for himself in a fixed amount established by paragraph 1 of Article 14 of Federal Law No. 212-FZ.
As indicated in the letter of the Ministry of Labor of Russia dated November 21, 2014 N 17-3/10/B-7842, in accordance with Part 1.1 of Article 14 of Federal Law N 212-FZ, the amount of the insurance contribution for compulsory pension insurance for the payer of insurance contributions - an individual entrepreneur , if the amount of his income for billing period exceeds 300,000 rubles, is determined in a fixed amount, defined as the product minimum size wages established by federal law at the beginning financial year, for which insurance premiums are paid, and the tariff of insurance contributions to the Pension Fund of the Russian Federation, established by paragraph 1 of part 2 of article 12 of Federal Law N 212-FZ (26 percent), increased by 12 times, plus 1.0 percent of the amount of income of the insurance payer contributions exceeding 300,000 rubles per billing period.
In this case, the amount of insurance premiums cannot be more than the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance contributions to the Pension Fund of the Russian Federation established by paragraph 1 of part 2 of the article 12 of Federal Law N 212-FZ, increased by 12 times.
According to Part 1.2 of Article 14 of Federal Law N 212-FZ, the fixed amount of the insurance premium for compulsory health insurance is determined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid and the tariff of insurance contributions to the Federal Compulsory Medical Fund insurance established by paragraph 3 of part 2 of article 12 of Federal Law N 212-FZ (5.1 percent), increased by 12 times.
Thus, the fixed amount is the amount of insurance contributions, determined as a constant value by the formula as the product of the minimum wage by the number of months in a year and the corresponding tariffs of insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund.
Wherein the amount of insurance premiums calculated as 1.0 percent of the amount of income exceeding 300,000 rubles for the billing period cannot be considered a fixed amount of the insurance premium, since it is a variable value and depends on the amount of income of the insurance premium payer.
Russian tax portal, Tax and duties consultant
(continued letter)
In accordance with subparagraph 1 of paragraph 3.1 of Article 346.21 Tax Code of the Russian Federation (hereinafter referred to as the Code), taxpayers applying a simplified taxation system with the object of taxation in the form of income reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the amount of insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance and compulsory social insurance against industrial accidents and occupational diseases paid (within the calculated amounts) in a given tax (reporting) period in accordance with the legislation of the Russian Federation.
In this case, the amount of tax (advance tax payments) cannot be reduced by the amount of these expenses by more than 50 percent.
Thus, individual entrepreneurs applying the simplified taxation system, who have chosen income as an object of taxation, making payments and other remuneration to individuals, reduce the amount of tax (advance tax payments) on paid insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund both for employees and for themselves, but not more than 50 percent.
In accordance with paragraph 3.1 of Article 346.21 of the Code, individual entrepreneurs who have chosen income as an object of taxation and do not make payments and other remuneration to individuals, reduce the amount of tax (advance tax payments) on paid insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Fund insurance in a fixed amount.
Since the amount of insurance premiums calculated at 1.0 percent of the amount of income exceeding 300,000 rubles for the billing period cannot be considered a fixed amount of the insurance premium, for the specified amount of contributions the amount of tax paid in connection with the application of the simplified taxation system in the manner established by subparagraph 1 of paragraph 3.1 of Article 346.21 of the Code should not be taken into account.
At the same time, taxpayers applying the simplified taxation system have the right to reduce the amount of calculated tax (advance tax payments) by the amount of insurance premiums paid (within the calculated amounts) in a given tax (reporting) period, including by the amount of repayment of debt on payment of insurance premiums for past reporting periods, paid in a given tax (reporting) period.
Director of the Department of Tax and Customs Tariff Policy
I.V.TRUNIN
06.10.2015
Russian tax portal, Tax and duties consultant
Tamara In order not to draw hasty conclusions, I will also look at our new chapter in the Tax Code of the Russian Federation, about insurance premiums, what exactly is recognized as a fixed payment, and I will write my opinion here.
The Ministry of Finance then refers to the old Federal Law, which we were previously guided by before we transferred the topic of insurance premiums to the tax service.
Vyacheslav
I am an individual entrepreneur, simplified tax system 6% of income, online store with online cash register, on September 29 there was an acquiring in the amount of 6600 rubles. Due to the weekend, the money only arrived in the bank account on October 2. Should we take into account given income when calculating the simplified tax system for 9 months?
Russian tax portal, Tax and duties consultant
Vyacheslav, If cash received in October of this year, then the amount of this revenue will be included in the 4th quarter.
Maria
Good afternoon Please tell me how to pay the advance payment under the simplified tax system for 9 months. In the first quarter there were: income exceeding expenses, we paid an advance payment in the amount of 50,100 rubles, for the six months, the amount of income and expenses had to be paid 47,500, because in the first quarter the advance payment exceeded the amount by 2600, then I did not pay the advance payment. For 9 months I need to pay the amount of 50,300 rubles, and can I deduct the difference of 2,600 created over the six months from the amount that needs to be paid?
Russian tax portal, Tax and duties consultant
Maria, you calculate the amount of the advance payment on an accrual basis over 9 months. You first find an advance payment for 9 months in total. Next, you subtract your accrued advances for the first and second quarter from the found amount. And you compare the resulting total with the amount that you actually paid.
If you previously overpaid, you now have the right to underpay.
Catherine
Hello! Today I paid the advance payment for the 3rd quarter according to the Usn (income-expenses). I discovered that the amount was calculated incorrectly. I needed to pay 3 thousand more.
I need to pay this advance payment amount because... Is there still a deadline tomorrow and the day after tomorrow so that there is no arrears?
And what needs to be indicated on the payment slip in connection with the surcharge?
Russian tax portal, Tax and duties consultant
Catherine, you have time, no need to worry. In the payment slip you also enter an advance payment according to the simplified tax system (in parentheses, add “additional payment”).
Evgeniya
Good afternoon. I am an individual entrepreneur, tax form USN Income. My business is seasonal, the main income is in the 2nd-3rd quarter. In the 1st quarter I received 17 thousand, in the second 68 thousand, in the third 116 thousand, in the fourth there were receipts of 6 thousand and no more are expected.
The contributions were paid: on March 30, 7 thousand and on October 4, 21 thousand (payments were sent on September 30, but due to the wrong Okato code they were returned, I had to pay again).
Can I not transfer advance tax payments based on the results of the 3rd quarter: because... there will be no more income in the 4th quarter, if I pay an advance, there will be an overpayment; the second reason is that I planned to pay my dues in the 3rd quarter, but they didn’t go through.
What will be the sanctions for an unpaid advance payment?
Russian tax portal, Tax and duties consultant
Reply to Tamara: I want to correct a mistake regarding the issue of reducing the amount of tax under the simplified tax system on insurance premiums that were paid in the amount of 1% of the amount of income over 300,000 rubles. There is a position of the Federal Tax Service of Russia, which allows reducing the amount of tax on these contributions.
The letter from the Russian Ministry of Finance, which I refer to above, has been withdrawn.
Evgeniya
Tatyana, no, she didn’t pay. Payments to the funds covered the tax advance.
Russian tax portal, Tax and duties consultant
Evgeniya, I understand now. It's dangerous not to pay like that. Now I’ll explain what’s going on. When you submit your declaration, you will show your income and the fact that insurance premiums were not actually paid in the third quarter.
I would rather pay, and then count the overpayment in the future against upcoming payments. They may be required to pay a penalty.
Russian tax portal, Tax and duties consultant
It is necessary to pay insurance premiums in the middle of each quarter, so that there are no overpayments of this kind later. It turned out that you made payments on the very last day of September, and they were made already in the 4th quarter.
Evgeniya
Tatyana, thank you for your consultation. I also decided to pay my fees early so that there would be no problems later.
It is not a fact that next year I will have tax amounts not covered by the payment of the contribution.
Tamara
Thanks for the detailed answer.
Russian tax portal, Tax and duties consultant
Tamara, yes, I checked the letters from the Federal Tax Service and the Ministry of Finance again, 1% also refers to a decrease. I was in a hurry to answer last time.
Anastasia
Hello, what consequences can happen if you pay the advance payment not before the 25th but the 30th? and will they find fault if the accountant paid a large amount what is required?
Russian tax portal, Tax and duties consultant
Anastasia, so far, no big deal. Later, when you submit your declaration under the simplified tax system, the amount of the penalty for the late payment itself may be calculated. Carefully follow the requirements that will come from the inspection.
Elena
Good afternoon Please tell me how to do it correctly. simplified tax system income-expenses 15%
1st quarter - profit 21293.13, advance payment paid 3288.47, 2nd quarter profit 20330.05 paid advance payment 3049.51 rubles, 3rd quarter profit 138083.16, taking into account the accruing total to be paid, advance payment 20712.47 rubles. The company's activities have a pronounced seasonality and there will absolutely be a loss in the 4th quarter. For the 3rd quarter we paid only 5000 rubles out of 20712.47 rubles, but when calculating annual report either you will get a small additional payment, or a small overpayment (taking into account the previous AP). Is this a violation and will they still be forced to pay AP 20712r and also a penalty? Or will the main calculation be for the year as a whole? Thank you in advance!
Hope
please tell me I'm an individual entrepreneur on the usn income-expenses in the 1st and 2nd quarters there was a loss 3-profit but for 9 months the loss is necessary to pay an advance payment for the half-year I did not pay
Faith
Good afternoon Tatyana, I work on a simplified basis of 6%, income. In the 15th year I did not conduct business until July, which turns out to be 2 quarters. Then at the beginning of October I paid AP 8335, income for July, August, September - 133196.79, I also paid contributions for 10 months Pension Fund 15509 and Social Insurance Fund 3042.2, then fees were paid monthly for November and December, and 12/30/15 was paid AP for the 4th quarter 5850, from an income of 103025.3. After submitting the declaration and desk audit They withheld 8080, allegedly I did not pay extra to the budget. I think this is possible due to an incorrectly submitted declaration. Do I have an overpayment in this case? Can I now submit an updated declaration for the 15th year?
Maria
Good afternoon
1.) Please tell me what kind of reporting an individual entrepreneur must submit (simplified, without employees) in December? I heard about some kind of annual report and the next one in April is a declaration. I can’t figure out what kind of report is needed this month.
When can I deduct contributions for compulsory medical insurance from tax? (I plan to submit them before March 2018)
Thank you for your time and attention
Best regards, Maria
Igor
Good afternoon.
At the beginning of the year, we opened an individual entrepreneur, but there was no movement, only in October 2017.
Tax: Income minus expenses. I bought it for 45,000 rubles. sold for 75,000 rubles = 30,000 rubles.
The fixed payment has not yet been paid.
How can I pay tax on RUB 30,000? and where?
Russian tax portal, Tax and duties consultant
Igor, your tax (single tax according to the simplified tax system, as I understand it) must be paid at the beginning of 2018. Wait until the current year ends. I recommend that you pay a fixed payment, which must be paid in time this year. If you pay it this year, then you can reduce your tax on the premiums you pay for yourself.
You can generate a payment receipt for paying taxes at a bank on the website of the Federal Tax Service of Russia, where there is a convenient service for generating receipts. In this case, the program itself will give you the necessary correct payment details.
The deadline for paying tax under the simplified tax system for 2017 and the deadline for submitting a declaration (which you will be required to do) is until April 30, 2018.
Russian tax portal, Tax and duties consultant
Maria, if you are an entrepreneur using the simplified tax system (Income) and you have no employees, then you submit a declaration according to the simplified tax system at the end of the current year. The deadline for submitting the document is no later than April 30, 2018.
Annual financial statements you don't submit.
The insurance premiums that you have paid and will pay for yourself in 2017 can be taken into account when calculating your tax. You can reduce your tax by the amount of contributions actually paid. Please note that if you do not pay medical contributions in 2017, then you will not be able to reduce your tax for 2017 by this amount of contributions. Only after a year, when calculating the tax for 2018, you will have the right to take into account your contributions that you paid in 2018.
Russian tax portal, Tax and duties consultant
Faith, you have the right to submit an updated tax return for 2015. If you overpay, you have time to refund the overpaid tax. Write to us or send your declaration to the editor, we will check it.
Maria
Thank you very much for your answer, Tatyana!
Let me clarify simply mathematically with an example: I made advance payments quarterly in full, but paid insurance premiums (the entire amount at once in full) only in December. For example, the balance of tax payable for the period October-April is 25 thousand - can I subtract the insurance payments made from them and not pay anything at all?
Larisa
Good afternoon Please tell me the procedure: simplified taxation system for income-expense 2017 in full. In Q1-3 the income was good and the amount due was about 500 thousand rubles. There was a loss in the 4th quarter and a loss for the year. Advance payments were paid at the rate of 1% of income, taking into account seasonality. They submitted an application for liquidation on 01.2018. We submitted the declaration and immediately received a demand for payment of 500.0 thousand rubles. + penalties, despite the loss. Calculation will take place on March 31, 2018. The score is 0. What do you recommend? Thank you in advance
Russian tax portal, Tax and duties consultant
Larisa, please clarify, you paid advance payments, why 1% of revenue? You have Income minus expenses. Advances had to be paid on time. If there is a loss for the year, then the amounts of advances paid will be overpaid.
Send us your declaration so that we can assess the situation.
Olga
Tatyana, hello! Please explain this situation: the individual entrepreneur worked in 2016. on a standard system without HP, since 2017. switched to the simplified tax system "income" without NR. Fixed insurance premiums for 2016 paid late in 2017 Is it possible to count these contributions when calculating the declaration for 2017?
Olga
Good afternoon, Tatyana!
Please help me figure it out:! We have an individual entrepreneur, a simplified tax system with the object “income”, there are no employees, we pay fixed payments for compulsory health insurance and compulsory medical insurance. We also make an additional payment to the Pension Fund for income over 300,000 in the amount of 1%.
The situation is as follows: in April = 2nd quarter of 2017, they made an additional payment to the Pension Fund from an income of more than 300,000 for 2016 - 2137 rubles. When we paid the advance payment for the 2nd quarter of 2017 under the simplified tax system, they forgot to reduce it by the amount of this additional payment. So what's now? According to the current declaration, it turns out that we do not have an overpayment under the simplified tax system, there in section 1.1 in line 40 there is simply an amount less than we actually paid, as it is calculated according to the formula in section 2.1.1 the amount of tax calculated minus the amount of insurance premiums But in reality we paid this amount more! Perhaps you need to write an application for offset of overpaid tax according to the simplified tax system, referring to the advance payment in the 2nd quarter? Which article of the Tax Code should the application then refer to? 78 or some other? And will they approve it, since this overpayment is not visible in the declaration...
Amount of insurance premiums
Half year 2137
Cash period 27990
Section 1.1
Amount of payment due by 25/04 27996
Amount of payment due by 25/07 55807
Amount of payment to be reduced until 25/07 0
Amount of payment due until 25/10 53182
The amount of the payment is reduced to 2510 0
Amount of payment for additional payment for cash period 24944
Amount of payment to reduce for cash period 0
Olga
Yes, Tatyana, the real amounts paid under advance payments of the simplified tax system:
until 25/04/17 27996
until 25/07 57943
until 25/10 51045
for cash period 24944
Olga
Yes, the payment amounts in the Pension Fund are respectively 2137+27990
Anna
Tell. simplified tax system, income minus expenses. for the 3rd quarter the advance payment was 16 thousand rubles. we paid half - 8 thousand, because in the 4th quarter we knew that there would be large expenses. As a result, the tax due for the year turned out to be 11 thousand. We paid an additional 3 thousand. But the tax office is now demanding that we pay extra for the 3rd quarter and then return it or offset future periods. and from the 18th year there will be no activity and there will be voluntary liquidation.
The simplified tax system is a special taxation regime, which is used to report once a year. The tax calculated and transferred by the “simplified tax” is called a single tax, its payment deadline is no later than March 31 for LLCs and April 30 for individual entrepreneurs. Tax legislation a requirement for quarterly advance payments has also been established. After each quarter, an advance tax must be calculated and paid, if, of course, income was received during this time.
Deadlines for making advance payments under the simplified tax system
Let us remind you that the tax period under the simplified tax system is considered to be a year, so settlements with the budget are carried out exactly at its end. But in order to balance revenues throughout the year, “simplified” people must pay tax in installments, based on the results of the reporting periods.
When receiving income for the reporting period, an advance payment must be made using the simplified tax system within 25 days after its end. Those. for the 1st quarter the advance payment must be made before April 25, for the six months - before July 25, for 9 months - before October 25 inclusive. After a year, the tax is calculated, reduced by the amounts of the transferred advances. This is the algorithm for mandatory settlements with the Federal Tax Service.
The Federal Tax Service controls the timing of the transfer of advance payments according to the simplified tax system. Violation of them entails the accrual of penalties for each day of non-payment:
- for legal entities in the amount of 1/300 of the refinancing rate for the first 30 days of delay and 1/150 for subsequent ones,
- For individual entrepreneurs, penalties in the amount of 1/300 of the ref rate are charged for the entire overdue period.
Reducing the amount of tax due to deductions
Contributions paid by organizations and individual entrepreneurs for hired personnel reduce the calculated amounts of the single tax, but the conditions for reducing the tax amount depend on the chosen simplified tax system:
- using the simplified tax system “Income” you can reduce the amount of calculated tax (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation);
- under the simplified tax system “Income minus expenses”, deductions are taken into account in the cost structure (Article 346.16 of the Tax Code of the Russian Federation).
For legal entities and individual entrepreneurs on the simplified tax system “6% of income” with hired employees, the tax can be reduced by half at the expense of paid insurance premiums, sick leave from the employer’s funds and payments under voluntary contracts personal insurance, and individual entrepreneurs working “as one person” have the right to reduce the tax on the entire amount of insurance premiums “for themselves”. If such a businessman expanded production and hired employees, then he will be able to reduce the tax by the full amount of deductions only for the tax period when he worked without staff.
The 6% and 15% simplified taxation system regimes differ markedly in the calculation of the tax base, the applied rates and the calculation algorithm itself. Let's look at how to calculate advance payments and a single tax for each of these systems.
Advance payments of the simplified tax system “Income” in 2018
The tax calculation base is the sum of all income – operating and non-operating.
Example 1
The annual income of individual entrepreneurs without employees in 2018 was 915,000 rubles. Individual entrepreneurs paid contributions of 38,535 rubles for themselves, consisting of:
– installed fixed amount RUB 32,385
– 6150 rub. from income exceeding 300,000 rubles. (915,000 – 300,000) x 1%). An individual entrepreneur can pay this amount both in 2018 and before 07/01/2019. Let’s assume that the businessman paid them in 2018. I made payments quarterly:
- in 1 sq. – 8500 rub.;
- in 2 sq. – 8500 rub.;
- in 3 sq. – 10,500 rub.;
- in 4 sq. – 11,035 rub.
Period
Income in rub.
Insurance premiums in rub.
Calculation of tax payable in rubles.
243,000 x 6% = 14,580
14,580 – 8500 = 6080 (payment due April 25, 2018)
total for 1 sq.
For half a year:
466,000 x 6% = 27,960
27,960 – 17,000 - 6080 = 4880 (payment due July 25, 2018)
half year total
699,000 x 6% = 41,940
41,940 – 27,500 – 6080 – 4880 = 3480 (payment due October 25, 2018)
September
for a total of 9 months.
For the year: 915,000 x 6% = 54,900
54,900 – 38,535 – 6080 – 4880 – 3480 = 1925 (payment due April 30, 2019)
total for the year
The table shows the full tax calculation for the year. As a result, taking into account the paid contributions, the tax amount for the year amounted to 16,365 rubles. (6080 + 4880+ 3480 + 1925) instead of 54,900 rubles.
A similar calculation is relevant for individual entrepreneurs without staff. With a staff of employees, a businessman can reduce the tax by only half of its amount. This rule also applies to enterprises using the simplified tax system “6% of income.”
Calculation of advance payments according to the simplified tax system “Income minus expenses”
In this special regime, contributions can only be taken into account in the cost structure. Let's look at how to correctly calculate advances and taxes in this case.
Example 2
We will take the initial data of the previous example as a basis, supplementing them with costs, which already include fixed insurance premiums. Let’s assume that an individual entrepreneur without employees operates at the “15% of the difference between income and costs” mode.
Period
Income
Expenses
Tax calculation in rubles.
(243,000 – 100,000) x 15% = 21,450
total for 1 sq.
For half a year:
(466,000 – 191,000) x 15% = 41,250
41 250 – 21 450 = 19 800
half year total
(699,000 – 287,000) x 15% = 61,800
61 800 – 21 450 – 19 800 = 20 550
September
total for 9 months
(915,000 – 388,000) x 15% = 79,050 rub.
79 050 – 21 450 – 19 800 – 20 550 = 17 250
total for the year
Thus, the tax amount for the year was 79,050 rubles. (21,450 + 19,800 + 20,550 + 17,250).
All calculated amounts of payments to individual entrepreneurs should be transferred within the established time frame: before the 25th next month for advances for the reporting period and until April 30 of the following year - the final tax amount.
The simplified taxation system differs from other special regimes in that it can be applied to almost any type of activity (with the exception of banking, insurance, investment and some others). Restrictions on the use of the simplified tax system are determined only by the scale of the company’s work. This tax regime allows companies and traders to legally pay less taxes and simplify accounting procedures and reporting. An enterprise using the simplified tax system pays one tax based on the results of its activities, which replaces VAT, personal income tax for a merchant or income tax for an enterprise.
Calculation of an advance payment according to the simplified tax system with the objects of taxation “income” and “income minus expenses”
Sizing procedure advance payments according to the simplified tax system depends on what object of taxation the company or individual entrepreneur uses: “income” or “income minus expenses”. The taxpayer himself decides what is more profitable for him, since the maximum tax rates for objects are different and their final amount is set by the region independently. You can read more about the nuances of calculating an advance under the simplified tax system depending on the object of taxation in the article “Advance payments under the simplified tax system: calculation, payment terms, BCC” .
Deadlines for making advance payments under the simplified tax system for the 1st-3rd quarters of the tax period
What's new in advances under the simplified tax system in 2018-2019
The main changes in 2016 for the simplified tax system related to the calculation of advances were as follows:
- The requirements for the conditions allowing the use of the simplified tax system have been changed:
- the deflator coefficient has been increased again;
- The opportunity to apply the simplified tax system has appeared for legal entities with representative offices.
- The possibility of applying reduced rates has been introduced:
- for the “income” object, regions can set them in the range from 1 to 6%;
- The Republic of Crimea and the city of Sevastopol received the opportunity to reduce the rate to 3%.
- Some changes have been made to accounting for income and expenses:
- when issuing invoices with VAT, this tax is not included in income;
- The value of the amount separating inventories and fixed assets has been increased (up to 100 thousand rubles).
- Effective from April 10, 2016 new form declaration under the simplified tax system, the introduction of which is associated, in particular, with the need to reflect in it the amounts of trade duty and the possibility of indicating options for tax rates.
The form of this declaration can be seen in the article “The declaration under the simplified tax system has been updated.”
From 2017 until 2020, the deflator coefficient was canceled, but at the same time the values of both limits were significantly increased:
- the maximum allowable income for the year is up to 150 million rubles;
- income for 9 months, allowing you to switch to the simplified tax system from next year - up to 112.5 million rubles.
In addition, the limit on the value of fixed assets, which is important for the transition to the simplified tax system, has increased (to 150 million rubles).
If the “simplifier” hasn’t paid all year advance payments according to the simplified tax system, then he will be interested in how much tax the inspectors have the right to charge penalties on. The answer to this question is given in the article “How to calculate penalties for “simplified” advances if they turned out to be more than the annual tax”
The simplified taxation system is one of the most popular tax regimes for both organizations and individual entrepreneurs. We do not rule out that a number of innovations will be introduced to simplified tax payers in the near future. Read publications in our section "USN" so as not to miss important changes in tax and accounting legislation.
To calculate the simplified tax system, the taxpayer who has selected the “income” object should perform the following steps:
- calculate tax base;
- determine the amount of the advance payment;
- determine the final amount of tax to be paid.
The rules and formulas that apply at each stage do not allow for ambiguity. The peculiarities may only affect the rate of this type of tax, since regions are given the right to set rates other than 6%. True, only in the direction of decrease. The reduced rate cannot be lower than 1% (except for the 0% rate for individual entrepreneurs carrying out entrepreneurial activity in the production, social and (or) scientific spheres and registered for the first time after the law on “tax holidays” came into force in a subject of the Federation). However, the most widely used rate remains 6%, and we will focus on it in our article.
How is the simplified tax system calculated: determining the tax base
Before calculating the 6% simplified tax system, you need to find the value of the tax base. Determining the tax base for this object of taxation does not present any great difficulties, since it does not involve the deduction of expenses and, accordingly, work to establish the composition of the latter for tax purposes.
In order to find out the tax base for the tax period, the actual income received is calculated quarterly on an accrual basis. At the end of the tax period (year), the overall result of income for this period is summed up.
How to calculate the 6% simplified tax system: determine the amount of advance payments
The advance payment corresponding to the tax base calculated from the beginning of the year to the end of the reporting period is determined by the following formula:
AvPr = Nb × 6%,
Nb is the tax base, which represents the taxpayer’s income on an accrual basis from the beginning of the year.
However, the amount of the advance payment payable at the end of the reporting period will be calculated using a different formula:
AvPu = AvPr - Nvych - Ts - AvPpred,
AvPr is an advance payment corresponding to the tax base calculated from the beginning of the year to the end of the reporting period;
Nvych - a tax deduction equal to the amount of insurance premiums paid to the funds, temporary disability benefits paid to employees, transferred payments for voluntary insurance in favor of employees;
Тс - the amount of the trade fee paid to the budget (if the type of activity carried out by the taxpayer falls under this fee);
AvPpred. - the amount of advances paid based on the results of previous reporting periods (such deduction is provided for in paragraphs 3, 5 of Article 346.21 of the Tax Code of the Russian Federation).
The amount of tax deduction for individual entrepreneurs who work for themselves and do not have employees is not limited (paragraph 6, clause 3.1, article 346.21 of the Tax Code of the Russian Federation), i.e. this deduction for individual entrepreneurs can reduce the amount of accrued tax to 0. An entrepreneur who there are hired employees, they have the right to apply a tax deduction only in the amount of 50% of the tax amount calculated from the tax base (paragraph 5, clause 3.1, article 346.21 of the Tax Code of the Russian Federation).
This limitation applies only to insurance premiums, temporary disability benefits and payments for voluntary insurance. It does not apply to the trade fee (clause 8 of Article 346.21 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated October 7, 2015 No. 03-11-03/2/57373). And even when the maximum possible deduction amount has been reached due to the amount of contributions, benefits and payments for voluntary insurance, the accrued tax can be further reduced by the amount of the trade tax.
In this case, the taxpayer must be registered as a payer of such a fee.
Read about the specifics of calculating the trade fee in the material “The trading fee is paid for the whole quarter, even if it is not fully worked out”.
USN: formula for calculating the final payment
At the end of the year, the last calculation of the simplified tax system for the tax period is carried out at 6%, subject to additional payment to the budget. Please keep in mind that there may be an overpayment. This amount will either be offset against future payments or returned to the taxpayer's account.
The formula by which the simplified tax system is calculated - income is established by paragraphs. 1, 3, 5, 8 tbsp. 346.21 of the Tax Code of the Russian Federation and looks like this:
N = Ng - Nvych - Ts - AvP,
Ng - the amount of tax, which is the result of multiplying the tax base calculated for the entire year by 6%;
AvP - the amount of advance payments that are calculated during the reporting periods of the reporting year.
For more information about what a single tax is, which is paid under the simplified tax system, read the article “Single tax under the simplified taxation system (STS)” .
Example conditions for calculating the simplified tax system “income” for 2018
Let's consider step by step how to calculate tax under the simplified tax system - income. To do this, we will give an example of how to calculate the simplified tax system of 6%.
Example
Omega LLC, which uses in its activities of the simplified tax system with the object “income”, in 2018 received income in the amount of 3,200,000 rubles. Broken down by month it looks like this:
- January - 280,000 rubles;
- February - 310,000 rubles;
- March - 260,000 rubles;
- April - 280,000 rubles;
- May - 260,000 rubles;
- June - 250,000 rubles;
- July - 200,000 rubles;
- August - 245,000 rubles;
- September - 220,000 rubles;
- October - 285,000 rubles;
- November - 230,000 rubles;
- December - 380,000 rub.
At the end of the quarter, income amounted to 850,000 rubles, half a year - 1,640,000 rubles, 9 months - 2,305,000 rubles, year - 3,200,000 rubles.
During the tax period, Omega LLC paid to insurance premium funds:
- for the 1st quarter - 21,000 rubles;
- for the six months - 44,300 rubles;
- for 9 months - 66,000 rubles;
- for the whole year - 87,000 rubles.
There were also payments of temporary disability benefits. Their total amount amounted to 24,000 rubles, including:
- in the 2nd quarter - 17,000 rubles;
- in the 3rd quarter - 7,000 rubles.
From the 2nd half of the year Omega LLC began to carry out trading activities and in the 4th quarter paid a trading fee in the amount of 12,000 rubles.
Calculation of simplified tax system for 2018
Omega LLC will calculate tax at a simplified tax rate of 6% as follows.
- How to calculate the simplified tax system: determining the amount of the advance payment based on the results of the 1st quarter.
First, according to the simplified tax system of 6%, the calculation of the advance payment attributable to the tax base of this reporting period is made:
850,000 rub.× 6% = 51,000 rub.
A deduction is then applied to the amount received. That is, it is reduced by insurance premiums paid in the 1st quarter. Since the organization has the right to make such a reduction by no more than half of the accrued amount, before this reduction it is necessary to check the fulfillment of the condition on the possibility of applying the deduction in full:
51,000 rub.× 50% = 25,500 rub.
This condition is met since the contributions are equal to 21,000 rubles, and maximum size deduction - 25,500 rubles. That is, the advance can be reduced by the entire amount of contributions:
51,000 rub. - 21,000 rub. = 30,000 rub.
The advance payment due at the end of the 1st quarter will be equal to 30,000 rubles.
- How to calculate tax according to the simplified tax system 6%: determining the amount of the advance payment based on the results of the six months.
First, the advance payment attributable to the tax base of a given reporting period is calculated. The tax base is determined on an accrual basis. As a result we get:
RUB 1,640,000× 6% = 98,400 rub.
The amount received should be reduced by insurance premiums paid for the first half of the year and by the amount of temporary disability benefits paid to employees for the first 3 days of illness in the 2nd quarter. Overall size contributions and benefits for the half-year are:
RUB 44,300 + 17,000 rub. = 61,300 rub.
However, subtract this amount from 98,400 rubles. will not work, since the maximum deduction amount is less than it and is only 49,200 rubles. (RUB 98,400 x 50%). For this reason, the advance payment can only be reduced by RUB 49,200. As a result we get:
RUB 98,400 - 49,200 rub. = 49,200 rub.
Now we determine the advance payment based on the results of the half-year, subtracting the advance payment based on the results of the first quarter from this amount:
RUB 49,200 - 30,000 rub. = 19,200 rub.
Thus, at the end of the six months, the amount of the advance payment will be 19,200 rubles.
- How to calculate the simplified tax system 6%: determining the amount of the advance payment based on the results of 9 months.
First, the advance payment attributable to the tax base of this reporting period is calculated. As a result we get:
RUB 2,305,000× 6% = 138,300 rub.
The amount received should be reduced by insurance premiums paid for 9 months and by the amount of temporary disability benefits paid to employees for the first 3 days of illness in the 2nd and 3rd quarters. The total amount of contributions and benefits for the period is:
66,300 rub. + 17,000 rub. + 7,000 rub. = 90,300 rub.
However, this amount cannot be deducted from 138,300 rubles, since the maximum deduction amount is less than it and is only 69,150 rubles. (RUB 138,300× 50%). For this reason, the advance payment can only be reduced by 69,150 rubles. As a result we get:
RUB 138,300 - 69,150 rub. = 69,150 rub.
Now let’s determine the advance payment based on the results of 9 months, subtracting from this amount the advances accrued for payment based on the results of the first quarter and half of the year:
RUB 69,150 - 30,000 rub. - 19,200 rub. = 19,950 rub.
Thus, at the end of 9 months, the amount of the advance payment will be 19,950 rubles.
- How to calculate the simplified tax system 6%: determining the final amount of tax paid at the end of the tax period.
It is necessary to calculate the simplified tax system of 6% for the advance payment attributable to the tax base of the tax period (year). As a result we get:
RUB 3,200,000× 6% = 192,000 rub.
The amount received should be reduced by the insurance premiums paid for the entire year and by the amount of temporary disability benefits paid to employees for the first 3 days of illness for the entire year. The total amount of contributions and benefits for the period is:
87,000 rub. + 17,000 rub. + 7,000 rub. = 111,000 rub.
However, this amount cannot be deducted from 192,000 rubles, since the maximum deduction amount is less than it and is only 96,000 rubles. (RUB 192,000× 50%). For this reason, the payment can only be reduced by RUB 96,000 related to contributions and benefits. However, in the 4th quarter there was also a payment for the trading fee (RUB 12,000). The deduction can be increased by this amount. As a result we get:
192,000 rub. - 96,000 rub. - 12,000 rub. = 84,000 rub.
Now, according to the simplified tax system, the tax payable for the year is calculated by subtracting from this amount all advances accrued for payment based on the results of the 1st quarter, half a year and 9 months:
84,000 rub. - 30,000 rub. - 19,200 rub. - 19,950 rub. = 14,850 rub.
Thus, at the end of the year, the amount of tax to be transferred to the budget will be 14,850 rubles.
Our simplified tax system 6% calculator will help you calculate advance payments and taxes based on your data.
The calculated amounts of advance payments and simplified taxation at the end of the year are reflected in the tax return.
You can download the current declaration form under the simplified tax system and a sample of filling out the declaration under the simplified tax system “income” for 2018.
The declaration is submitted to the INFS:
- legal entities— no later than March 31;
In 2019, legal entities can submit a declaration on April 1, since fixed time falls on a day off - Sunday. Submitting a declaration at a later date will entail the accrual of a fine under Art. 119 of the Tax Code of the Russian Federation.
Deadlines for payment of taxes and advance payments
Advance payments are made based on the results of each reporting period:
- for the 1st quarter - no later than April 25;
- for the 2nd quarter - no later than July 25;
- for the 3rd quarter - no later than October 25.
In 2018-2019, the dates for payment of advance payments fall on working days and are not transferred to other days .
At the end of the year, tax is paid:
- legal entities - no later than March 31;
- individual entrepreneurs - no later than April 30.
In 2019, the deadline for paying taxes for 2018 by legal entities falls on Sunday, therefore it is postponed to April 1, 2019. For individual entrepreneurs, there will be no postponement of the tax payment deadline for 2018, since 04/30/2019 is a working day.
Sample payment slip for payment of the simplified tax system“income” can be viewed.
If payers fail to pay taxes and advance payments on time, penalties will be assessed.
Results
The calculation of the simplified tax system for the object “income” is done quarterly: the amounts of advances are calculated 3 times, and at the end of the year the final tax amount is determined. The calculation base is the income received for the period (each time determined on an accrual basis), which is multiplied by the rate (usually 6%, but in the regions it can be reduced).
The amount of tax obtained from this calculation can be reduced by the amount paid for relevant period insurance premiums, disability benefits and payments for voluntary insurance. For employers, the amount of such a deduction cannot exceed 50%, and for individual entrepreneurs who do not have employees, it is possible to reduce accruals by 100%. The amount that supplements the deduction (in excess of 50%) will be the amount of the trading fee paid during the period.
In all periods except the 1st quarter, the amount calculated in this way is additionally reduced by the amount of advances accrued in previous reporting periods.
Small businesses use the “simplified” tax regime as a clear and convenient tax regime. Payment of advance payments throughout the year is part of the simplified tax system. The rules for calculating the advance payment 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 submitting reports
The tax period for the simplified tax system is considered to be a year according to the calendar: from the first of January to the thirty-first of December. The tax period is divided into reporting periods : first quarter; half year; nine month. For each reporting period, the “simplified people” 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 advance calculation takes into account the selected taxable object:
- Individual entrepreneurs (IP), companies using the simplified tax system for income pay an advance payment of 6% of the income received.
- Simplified tax system Income minus Expenses pay an advance at a rate of 15%.
Regional authorities have the right to reduce rates.
For minor expenses, it is more convenient to use the simplified tax system Income. The simplified tax system Income minus Expenses is usually used for expenses exceeding 60% of the amount of income received.
Calculation of advance payments for the reporting period in tax authority not served.
Down payment is the inevitable price of free enterprise.
How to calculate an advance payment under the simplified tax system Income
Name special regime indicates that the advance will be paid from the income received.
But there is a peculiarity. 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 overpayments, but only for those listed in reporting period funds within the limits of accruals. The down payment amount is reduced by 50% or less. Let's consider possible cases. Let's say an advance payment has been accrued in the amount of A. Insurance premiums have been transferred within the limits of accruals in the amount of C. There are no sick pay.
- 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 of the simplified tax system Income. Payments paid are less than 50% of the advance
Table: Advance payments of the simplified tax system Income. Contributions paid exceed 50% of the advance
Calculation under 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 Tax Code of the Russian Federation. Costs include :
- contributions to compulsory pension insurance;
- insurance premiums for temporary disability;
- health insurance contributions;
- premiums for insurance 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 an amount exceeding 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 using the simplified tax system Income minus expenses will pay advances to the treasury more than the minimum tax. For the year there will be an additional payment of 100,000 - 75,000 = 25,000 rubles.
Table: Advance payments of the simplified tax system Income minus Expenses
How should individual entrepreneurs be paid?
The individual entrepreneur pays for himself fixed contributions: for pension and health 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 for the first quarter of 2017 (clause 1, clause 1, article 430 of the Tax Code of the Russian Federation).
Individual entrepreneurs with employees on the simplified tax system Income reduces the amount of the advance by up to 50 percent (letter of the Ministry of Finance of Russia dated October 14, 2016 No. 03–11–11/60146).
Transfer
The advance payment is sent to the treasury. IN payment order KBK must be indicated (code budget classification) . KBK allows you to credit the payment for its intended purpose: tax, penalties, fines.
Table: KBK under simplified taxation system Income in 2017
Table: BCC under simplified taxation system Income minus Expenses
Incorrect BCC in the payment order
Payments are credited based on the BCC. Errors happen: one tax is paid, but the BCC is filled in for another tax. Typically, the payment will be classified as requiring explanation. Organ tax service has the right to clarify the purpose at the request of the payer. Actions will be carried out on the date of payment.
Responsibility for payment of 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 calculated from the day following the due date until 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 example:
- An advance payment in the amount of 50,000 rubles in 2017 was made 30 days from the deadline.
- The key rate is 9.75%.
- Penalty: 50000x1/300x9.75%x30=487.5 rubles.
If part of the amount is not paid, penalties will be calculated for the underpaid amount. The transfer of penalties takes into account the taxable object and the BCC.
Postings for advance payments
Advance payments are accrued on the last day of the first, second and third quarters of the year. Credit account 68 Calculations for single tax The simplified tax system corresponds with the debit of account 99 Profit and loss for the amount of the advance. The transfer of the advance payment is reflected by the posting: Debit 68 Settlements according to a single tax simplified tax system Credit 51 Current 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 tax calculation. With work experience comes an understanding of the importance of paying taxes in advance. Timely receipt of advances stabilizes activities budgetary organizations and contributes to the implementation of regional programs.
