Decrease in advance payments for usn. Deadlines for payment of advance payments and taxes on USN for SP
It is not for nothing that the simplified tax system is called the simplified tax system, because thanks to it, individual entrepreneurs do not need to bother with reporting every quarter. It is handed over at the same time as the tax is paid - once a year. All the rest of the time is enough make advance payments... Let us consider in more detail such an issue as the timing of advance payments under the simplified tax system in 2019 for individual entrepreneurs.
Tax on the simplified tax system - how to pay
According to article 346.19 of the NKRF, the STS distinguishes between a tax period and a reporting period.
Tax is a calendar year. Upon its completion, all taxpayers must pay the total amount of tax and submit to the tax inspectorate a declaration of the company's income and expenses.
There are three reporting periods - these are the first 3 quarters:
- 3 months;
- 6 months;
- 9 months.
For each quarter, the taxpayer who switched to the “simplified system” must pay advance payments. The amounts of these contributions are calculated by the individual entrepreneur, based on the book of income / expenses. There is no need to confirm their legitimacy.
Reporting is provided once upon completion tax period, then the controllers tax office and check for compliance with the amounts actually paid by the taxpayer and calculated already in the tax office.
If there is no difference between them, the individual entrepreneur can be considered fully settled before the UFTS. If the amounts do not match, you will have to pay the identified debt.
The deadline for payment of the simplified taxation system for individual entrepreneurs in 2019
The timing of advance payments under the simplified tax system in 2019 for individual entrepreneurs, as well as for legal entities. individuals focused on 25th of the month after each quarter... The final settlement is not subject to advance payment.
According to the Tax Code, advances under the “simplified taxation” must be made before the following dates:
- 25th of April;
- July 25;
- the 25th of October.
But everything is not always so simple, because the 25th may coincide with a weekend. In this case, the deadline for the advance payment is shifted to the next nearest business day.
For example, if July 25 coincides with Sunday, then it will be possible to transfer the contribution for the second quarter until July 26 inclusive.
The total tax is paid by individual entrepreneurs until April 30 of the year, which follows the taxable one according to the simplified tax system. A legal entities a little earlier - until March 31. Dates that coincide with weekends are carried over according to the same principle as advance dates.
In 2019, for taxpayers engaged in self-employment, established following dates payment of taxes and advance payments under the simplified tax system:
The final calculation for 2019 must be made by April 30, 2020. The annual accounts must be submitted by the same day.
Details for payment of tax on the simplified tax system
All advances and the final calculation must be listed according to the details of the tax authority that issued the ORGNIP certificate to the businessman. That is, where the individual entrepreneur is registered. The location of the facility in which the activity is planned or carried out does not matter.
Individual entrepreneurs must pay to the tax authorities at the place of registration. Not as legal entities that make an advance through institutions located where the organization is located.
KBK for transferring payments under the simplified tax system
When switching to the "simplified" IP, it is proposed to choose one of two objects for which the tax will be calculated and paid, ꟷ "income" or "income minus expenses". Each has a different fixed rate - 6% and 15%, respectively.
Terms of payment of tax under the simplified tax system for 2019 for individual entrepreneurs, as well as for legal entities. faces do not depend on the type of the selected object. But the KBK when making Money different should be indicated.
Application deadline for the simplified tax system
The timing payment of the simplified tax system in 2019 for individual entrepreneurs are not the only ones to adhere to. The transition to the "simplified" system can be carried out only with the onset of a new reporting year... At the same time, you need to plan the transition from one object to another.
Therefore, it is necessary to submit an application to the inspectorate before December 31, and already in the new year it will be possible to pay the tax under the "simplified tax system". You cannot switch to it in the middle of the year.
If December 31 is a day off, the deadline for filing a petition is postponed according to general rules. For example, in 2018, New Year's Eve coincided with Saturday, after which there were also weekends, so the application could be submitted until January 9, 2019.
The 2020 deadline will also shift as December 31st coincided with Sunday. You can also apply for the approval of the application until January 9th. Although it is better not to delay and submit it even before the New Year holidays.
Advance payments are late: implications and what to do
An important point that should be familiar to all individual entrepreneurs is the sanctions applied to debtors under the simplified tax system. If you delay the payment of the advance, you will have to pay a penalty.
It is calculated after the tax inspectors familiarize themselves with the reports provided to them for the past year, recheck and compare the calculated amounts with those actually paid. If they do not overlap each other, a penalty will be charged in full, depending on the number of overdue days.
The businessman will be informed about the amount that must be paid to pay off the delay only after the filing of the annual declaration and recalculation of all sums of money... The penalty interest is one three hundredth of the refinancing rate of the Bank of Moscow.
If the fact of non-payment or underpayment is revealed by the individual entrepreneur on his own, it is better to hurry up with the repayment of the resulting debt, since the fewer days expire after the deadline until which the advance payment should have been paid, the less will have to be paid.
But it is better to pay the final annual payment on time. For a more significant violation, more serious fines are also provided. This rule applies not only to the “simplified” system, but also to any other taxation system.
The simplified taxation system has simplified the activities of individual entrepreneurs to the maximum. However, in order not to overpay, you should make all payments on time, or pay off debts immediately after discovery.
Companies and entrepreneurs on the simplified tax system transfer advance tax payments to the budget three times a year. We will tell you about the procedure for calculating payments for taxation items “Income” and “Income minus expenses”.
Terms of payment of advance payments on the simplified tax system in 2019
At the end of each quarter, businessmen must make a kind of "tax advance" - advance payment... Payment is due within 25 days after the end of the reporting quarter. If the 25th day falls on a weekend, then the last payment date is postponed to the next weekday.
- for the 1st quarter of 2019 - until April 25, 2019;
- for the 1st half of 2019 - until July 25, 2019;
- for 9 months of 2019 - until October 25, 2019.
Based on the results of the tax period - a calendar year - you need to calculate the balance of the tax and pay it. The deadline for payment is the same as for filing a tax return:
- LLCs must submit a tax return according to the simplified tax system and pay tax according to the simplified taxation system for the previous 2017 by April 1, 2019.
- Individual entrepreneurs must submit a declaration under the simplified tax system and pay tax according to the simplified tax system for the previous 2017 by April 30, 2019.
Tax under the simplified tax system is paid at special dates in two cases:
- the activity that was carried out on the STS was terminated - no later than the 25th day of the month following the month in which the activity ceased;
- in case of violation of restrictions and loss of the right to application of the simplified tax system- no later than the 25th day of the month following the quarter in which the taxpayer lost the right to apply the simplified system.
If you forgot about an advance payment or were late with payment, tax office will charge a penalty for each day of non-payment - up to the receipt of money in the budget. Those entrepreneurs who decide to pay the tax once at the end of the year, without any "prepayments" can expect an impressive amount of penalties.
Calculation of an advance payment for the simplified taxation system 6%
The procedure for calculating advance payments under the STS “income” and “income minus expenses” has not changed. The same rules apply as in 2018.
Step 1. To calculate tax base, we summarize all the company's revenues from the beginning of the year to the end of the quarter for which we calculate the advance payment. These numbers are taken from column 4 of section 1 of the KUDiR. The proceeds from sales and other incomes, the list of which is given in Art. 249 and Art. 250 of the Tax Code of the Russian Federation.
The tax amount is calculated using the formula: Income * 6%.
Specify tax rate for your type of activity in your region - it can be reduced even up to 1%.
Step 2. Tax payers STS 6% have the right to apply a tax deduction and reduce the amount of tax. The tax can be reduced by the amount of insurance premiums for yourself and your employees and by the amount of sick leave paid at the expense of the employer. Companies that pay the trade levy include the levy as a tax deduction.
- LLCs and entrepreneurs with employees reduce the tax by no more than 50%.
- An individual entrepreneur without employees has the right to reduce the tax on the amount of all insurance premiums that he pays for himself.
Step 3. From the resulting amount, you need to subtract the advance payments that were made in the previous periods of the current calendar year.
An example of calculating an advance payment for the 2nd quarter according to the simplified taxation system 6%
LLC "Fire and Ice" received revenues in the amount of 660,000 rubles for the first half of the year. Of these, in the 1st quarter 310,000 rubles and in the 2nd quarter 350,000 rubles. Advance payment for the 1st quarter - 9,300 rubles.
We calculate the tax: 660,000 * 6% = 39,600 rubles.
We make a tax deduction. There are 2 employees in the organization, they pay 20,000 contributions a month, there were no sick leave for six months, the company does not pay a trade fee. So, for 6 months contributions were paid 20,000 * 6 = 120,000 rubles. We see that the amount tax deduction more amount tax, which means that we can reduce the tax by only 50%. 39 600 * 50% = 19 800 rubles.
Now we deduct the advance payment paid after the 1st quarter from this amount:
19,800 - 9,300 = 10,500 rubles.So, for the 2nd quarter you need to make an advance payment of 10,500 rubles.
Calculation of an advance payment for the simplified taxation system 15%
Step 1. Let's summarize all the company's income from the beginning of the year to the end of the required quarter. We take the numbers from 4 columns 1 of the KUDiR section. The proceeds from sales and other incomes, which are listed in Art. 249 and Art. 250 of the Tax Code of the Russian Federation.
Step 2. We summarize business expenses from the beginning of the year to the end of the required period, we take the numbers from column 5 of column 1 of the KUDiR section. Full list costs that can be accounted for as expenses of the enterprise are given in Art. 346.16 of the Tax Code of the Russian Federation. It is also important to observe the procedure for accounting for expenses: expenses must be directly related to the activities of the enterprise, must be paid and recorded in the accounting department. We talked about how to correctly take into account the costs of the simplified tax system. Insurance premiums on the simplified taxation system of 15% are related to expenses and are included in their composition.
The tax amount is calculated using the formula: (Income - Expenses) * 15%.
Check the tax rate for the type of activity of your company in your area. Since 2016, the region can set a differentiated rate from 5 to 15%.
Step 3. Now, from the tax amount, deduct the advance payments that were made in the previous periods of the current calendar year.
An example of calculating an advance payment for the 3rd quarter according to the simplified taxation system 15%
SP Myshkin A.V. from the beginning of the year received an income of 450,000 rubles. Of these, for the 1st quarter 120,000 rubles, for the 2nd quarter 140,000 rubles and for the 3rd quarter 190,000 rubles.
Costs since the beginning of the year amounted to 120,000 rubles. Of these, 30,000 rubles - in the 1st quarter, 40,000 rubles in the 2nd quarter and 40,000 rubles in the 3rd quarter.
Advance payments amounted to 13,500 rubles in the 1st quarter and 15,000 rubles in the 2nd quarter.
Let's calculate the amount to be paid in the 3rd quarter: (450,000 - 120,000) * 15% = 49,500 rubles.
Let us subtract from this amount the payments of the previous quarters: 49,500 - 13,500 - 15,000 = 21,000 rubles.
So, individual entrepreneur Myshkin, according to the results of the 3rd quarter, must pay 21,000 rubles.
Online service Kontur.Accounting automatically calculates advance payments based on KUDiR and data on insurance premiums and sick leave. The service generates a payment order and reminds in advance of the upcoming payment. Integration with banks makes it easy to prepay tax. Pay taxes with Kontur. Accounting, keep records, pay salaries, send reports and enjoy the support of our experts.
Simplified taxation system (STS) - special tax regime reducing payments for federal taxes by replenishing regional budgets. Taxpayers applying the simplified tax system pay less taxes, and subjects receive additional income, because payments under the simplified tax system go to their budget. To correctly calculate the advance payment, you should familiarize yourself with the amendments to the Tax Code of the Russian Federation in force in 2018.
Advance payment - an advance payment of tax calculated on the basis of the tax base for the reporting period. Advance payments are calculated based on the results of the reporting periods, taking into account the amount for the previous reporting period, and pay them on time. The algorithm for calculating advances corresponds to the procedure for calculating tax.
The tax is calculated after the end of the calendar year. Advances are paid during the year - quarterly payments of the corresponding tax. If the advances are paid on time, then at the end of the year, the amount of tax is paid from the tax base that arose in the fourth quarter.
It is necessary to correctly calculate and timely pay an advance payment for the simplified tax system
How to choose objects of taxation according to the simplified tax system
The algorithm for calculating advance payments differs by taxation items. Firstly, the tax base is determined differently, and secondly, when calculating advances from "income", the calculated amount (product of the tax base and the tax rate) is reduced by the amount associated with insurance payments. In addition, there are different tax rates for each taxable item.
Table: how the tax calculation algorithms differ
Differences | Objects of taxation | |||
Income | Income reduced by the amount of expenses | |||
The tax base | recorded income | Art. 346.14, 346.15, 346.17 Tax Code of the Russian Federation | difference of recognized income and expenses | Art. 346.14, 346.15, 346.16, 346.17 Tax Code of the Russian Federation |
Tax rates (general) | 1–6 % | Clause 1 of Article 346.20 of the Tax Code of the Russian Federation | 3–15 % | clause 2.3 of article 346.20 of the Tax Code of the Russian Federation |
Decrease in the calculated amount of the advance |
| Clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation | do not reduce | Clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation |
The above differences affect the choice of the object of taxation.
For a clear explanation of how to choose the optimal tax system for yourself, we will analyze specific example... LLC "Evening" is engaged in the construction of household buildings. Income for 9 months reached 512 140 rubles, expenses - 421 287 rubles, of which insurance payments- 5 389 rubles. The company decided to switch to the simplified tax system. In the region where LLC "Vecher" is registered, the rate for taxation items "income" is 6%, for items of taxation "income minus expenses" - 15%. To select the object of taxation, two calculations were made, which are shown in the table.
Table: how to calculate the efficiency of the tax system
Indicators | Income | Income reduced By the amount of expenses |
|
1 | income for 9 months, rub. | 512 140 | 512 140 |
2 | expenses for 9 months, rub. | 421 287 | 421 287 |
3 | 5 389 | 5 359 | |
4 | - | 90 853 (512 140 – 421 287) |
|
5 | tax rate,% | 6 | 15 |
6 | 30 728 (512 140 * 6%) | 13 628 (90 853 * 15%) |
|
7 | the maximum amount of reduction of the advance payment for 9 months, rub. | 15 364 (30 728 * 50%) | – |
8 | 25 339 (30 728 - 5 389) | 13 628 | |
9 | selected object | Yes | No |
In the case of stability of production of LLC "Vecher" on the simplified tax system, it is more profitable to calculate the tax according to the simplified tax system of 15% on income reduced by the amount of expenses, because in this case the amount of tax will be less.
However, this is not always the case. To illustrate this statement, consider another example. LLC "Zakat", registered in the same region, assembles water taps. For 9 months it received 516,840 rubles in income with expenses of 381,562 rubles, of which insurance payments - 5,278 rubles. The table shows how the amount of advance payment for 9 months differs for different objects of taxation.
Table: how to calculate the amount of tax under different STS systems
P / p No. | Indicators | Income | Income reduced By the amount of expenses |
1 | income for 9 months, rub. | 516 840 | 516 840 |
2 | expenses for 9 months, rub. | 321 562 | 321 562 |
3 | insurance payments for 9 months, rub. | 5 278 | 5 278 |
4 | income reduced by the amount of expenses for 9 months, rub. | - | 195 278 (516 840 – 321 562) |
5 | tax rate,% | 6 | 15 |
6 | product of the tax base by the tax rate, rub. | 31 010 (516 840 * 6%) | 29 292 (135 278 * 15%) |
7 | maximum amount of reductions, rub. | 15 505 (31 010 * 50%) | – |
8 | the amount of the advance payment for 9 months, rub. | 25 732 (31 010 – 5278) | 29 292 |
9 | selected object | No | Yes |
LLC "Zakat", while maintaining the rate of production and the level of profitability, it is more profitable to calculate the tax according to the STS scheme of 6% on income.
Competent calculation of advance payments allows you to choose an object of taxation with a lower tax payment.
When should tax be paid
In accordance with paragraph 7 of Art. 346.21 of the Tax Code of the Russian Federation, advance payments on the simplified tax system are paid until the 25th next month inclusive:
- for the first quarter - in April;
- for half a year - in July;
- for 9 months - in October.
Sometimes the deadlines for the payment of advances are postponed. This happens when the deadline ends at non-working days(weekends, holidays).
- in 2015, the due date for the first quarter was postponed to April 27, because April 25 fell on Saturday;
- for the half year of 2015, the advance was paid until July 27 - 25 was Saturday;
- prepayment for 9 months of 2015 was transferred until October 26 - 25 was Sunday.
The rule for postponement is established by clause 7 of article 6.1 of the Tax Code of the Russian Federation.
How tax is calculated from different objects of taxation
To determine which taxation system to choose (6% or 15%), it is necessary to compare the nuances of calculating advance payments for each type of taxable items.
Table: algorithms for calculating advance payments
P / p No. | The object of taxation is income | Base | The object of taxation is income reduced by expenses | Base |
1. | Tax base - monetary expression of income for the reporting period | Art. 346.18 of the Tax Code of the Russian Federation | Tax base - monetary expression of income, reduced by the amount of expenses for the reporting period | Art. 346.18 of the Tax Code of the Russian Federation |
2. | The amount of the advance payment for the reporting period is calculated as the percentage of the tax base (income) corresponding to the tax rate, calculated on an accrual basis from the beginning of the tax period to the end of the reporting period. | clause 3 of Art. 346.21 of the Tax Code of the Russian Federation | The amount of the advance tax payment for the reporting period is calculated as the percentage of the tax base (income reduced by the amount of expenses) corresponding to the tax rate, calculated on an accrual basis from the beginning of the tax period to the end of the reporting period. | paragraph 4 of Art. 346.21 of the Tax Code of the Russian Federation |
3. | The calculated amount is reduced by no more than 50 percent by the amount of: insurance premiums; expenses for the payment of benefits for temporary disability; payments (contributions) under voluntary personal insurance contracts. Individual entrepreneurs who do not make payments and other remuneration individuals, reduce the amount of advance payments for paid insurance premiums in a fixed amount. Decreasing amounts are recorded for the entire reporting period. | Clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation | The calculated amount of advance payments is not deducted. | |
4. | Payers of the trade fee reduce the amount of the advance payment by the amount of the trade fee paid during the reporting period | clause 8 of Art. 346.21 of the Tax Code of the Russian Federation | Trade tax payers shall reduce the amount of the advance payment by the amount of the trade fee paid during the reporting period. | clause 8 of Art. 346.21 of the Tax Code of the Russian Federation |
5. | clause 5 of Art. 346.21 of the Tax Code of the Russian Federation | The amount of the advance payment to the supplement for the reporting period is equal to the calculated amount, reduced by the amount of the advance for the previous reporting period. | clause 5 of Art. 346.21 of the Tax Code of the Russian Federation |
How to pay an advance payment on the STS "Income"
Impulse LLC pays a single income tax. In the first quarter of 2017, income amounted to RUB 300,107, insurance payments - RUB 10,211, tax rate - 6%. Advance payment is the product of the tax base and the rate. In this case, it is equal to 18,006 rubles. (300 107 * 6%).
The amount of the advance is not reduced by more than 50%, in this example - 9,003 rubles. (18 006 * 50%). Consequently, the amount of the advance payment for the first quarter is equal to 9,003 rubles. (18 006 - 9 003), therefore Impulse LLC will pay to the budget until April 25, 2017 only 9 003 rubles.
How to calculate tax for half a year? Suppose OOO Impulse received 590,326 rubles in 6 months. income, insurance payments for the six months amounted to 16,015 rubles. The amount of the advance payment for the six months amounted to 35,420 rubles. (590 326 * 6%).
The maximum amount of reduction in advance for insurance payments for the six months is equal to 17,710 rubles. (35 420 * 50%). The amount of the advance payment for the six months after the reduction is equal to 19,405 rubles. (35 420 - 16 015). You need to pay 10 402 rubles to the budget before July 25. (19 405 - 9 003).
Payment of advances under STS "Income minus expenses"
Individual entrepreneur Someone applies the simplified tax system and calculates tax on income minus expenses, at a rate of 15 percent, and pays a trade fee. In the first quarter, 86,527 rubles were received. income, at 65,764 rubles. expenses, the amount of the trade fee - 1,000 rubles. The advance payment is equal to 3,114 rubles. ((86 527 - 65 764) * 15%). After a decrease in the amount of the trade fee, the amount of the advance was reduced to 2,114 rubles. (3 114 - 1,000).
A small business accountant should know how to calculate an advance payment for the simplified tax system
Where tax is paid and how payments are processed in 2018
They pay advance payments in 2018 at the place of registration of the parent organization and the place of residence of the individual entrepreneur. The tax is paid in cash and by bank transfer.
The payment of tax is formalized by a payment order, which contains details indicating the date of payment, the payer and the recipient of the payment, the amount and purpose. Payment orders for an advance payment under the simplified tax system are formed in accordance with the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P and taking into account the Rules approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
An example of a payment order for an advance payment is presented below.
V payment order indicate not the entire amount of the advance for the reporting period, but for the last quarter of the reporting period. For example, if an advance payment of 5 thousand rubles was accrued for a half-year, and 8 thousand rubles for 9 months, then the amount of 3 thousand rubles will be indicated in the payment order.
Based on clause 2 of article 56 The Budget Code RF advance payments levied on the simplified tax system in 2017 are to be credited to the budgets of the constituent entities of the Russian Federation at the 100% standard.
Table: KBK for advance payments in 2018
In 2017, there is no separate BCC in the list of codes for transferring the minimum tax. Therefore, in the payment order, you should indicate the BCC for income reduced by the amount of expenses.
How penalties are charged and when they need to be paid
In the event that advance payments are made at a later date than those established by the legislation on taxes and fees, penalties will be charged on the amount of late payment of advance payments.
Violation of the procedure for calculating and (or) making advance payments cannot be considered as grounds for bringing a person to responsibility for violation of the legislation on taxes and fees.
clause 3 of Art. 58 of the Tax Code of the Russian Federation
Within the meaning of Article 75 of the Tax Code of the Russian Federation, penalties are amounts that are paid in case of delay tax payment... Penalty interest is calculated for each calendar day of delay by multiplying the amount overdue by the number of days of delay and by interest rate penalty interest, which is equal to one three-hundredth of the refinancing rate of the Central Bank of the Russian Federation on the day of delay and is paid in addition to the due amount of tax payment. By order of the Bank of Russia dated December 11, 2015 No. 3894-U, the value of the refinancing rate was equated to the value of the key rate.
The procedure for calculating penalties
LLC "Aquarelle" has been using the simplified taxation system since the beginning of 2018. The advance payment for the first quarter in the amount of 25,437 rubles, due on April 25, was transferred on May 5. Since the payment was made after the deadline, you will have to pay a penalty for nine days of delay.
In the period from April 26 to May 1 (6 days), the rate was 9.75%, from May 2 to 4 (3 days) - 9.25%. The amount of penalties for the first six days of delay, from April 26 to May 1, amounted to 49 rubles 60 kopecks (25 437 * 1 ÷ 300 * 9.75 ÷ 100 * 6), for the next 3 days of delay, from 2 to 1 May, - 23 rubles 53 kopecks (25 437 * 1 ÷ 300 * 9.25 ÷ 100 * 3). A total of 73.13 (49.60 + 23.53) will have to be paid by Aquarelle LLC for the delay in the advance payment for the first quarter.
Differences in the calculation algorithm for LLC and individual entrepreneur
The procedure for calculating advance payments for individual entrepreneurs and organizations differs by reducing the calculated amounts of the advance by the amount of insurance premiums when calculating the tax on "income".
At the same time, all organizations equally reduce the calculated amounts of advance payments: they are entitled to a deduction in the amount of not more than 50% of the accrued tax amount.
Individual entrepreneurs reduce the amount of advances in two ways:
- if individual entrepreneurs do not use the labor of hired workers, then the entire amount of the advance is reduced by fixed insurance premiums;
- when individual entrepreneurs attract employees, they reduce advance payments according to the rules provided for the organization.
Other features and frequently asked questions
When calculating taxes, many different situations arise related to violations of tax payment. Let's consider one of the most common.
Suppose that the individual entrepreneur uses the simplified tax system "from income", does not attract employees. He transferred advances for 2017 on March 21, 2018, and on April 4 he paid fixed insurance premiums and a surcharge for excess income of 300 thousand rubles for 2017.
Questions asked by the entrepreneur:
- what sanctions or other penalties are imposed by the tax service for late payment of payments for 2016;
- by what amounts of paid fixed insurance payments reduce the advance payment of the unified tax for the first quarter and half of 2017.
The answer to the first question is given by a practicing accountant:
- for late payments of insurance premiums for 2018, a fine will be charged under Article 122 of the Tax Code of the Russian Federation:
- from the fixed insurance premium for 2018 not paid by the deadline of December 31, 2018;
- from the insurance premium from income exceeding 300 thousand rubles for 2018, not paid by the date of April 1, 2019;
- for late payment of advance payments on the simplified tax system for 2018, penalties will be charged:
- from the advance payment for the first quarter of 2016, penalties will be charged from April 26, 2018 to March 20, 2019;
- from the advance payment for half a year, penalties will be charged from the difference between the advance payment for the half year and the first quarter - from July 26, 2018 to March 20, 2019;
- for 9 months - from the difference in advance for 9 months and half a year - from October 26, 2018 to March 20, 2019.
USN: the nuances of calculating advance payments for individual entrepreneurs and LLC
The simplified taxation system (STS) is used by many organizations and individual entrepreneurs. Everyone knows that the tax return is handed over once a year. But not everyone remembers the procedure for making advance payments, mistakenly believing that tax is also paid only at the end of the tax period. There are also taxpayers who deliberately do not pay advance payments, as they consider the calculation process to be long and difficult. In turn, violation of the terms of payment entails the accrual of penalties. In this article, we will once again clarify the rules for calculating and paying advance payments and the annual tax under the simplified tax system. We will show by examples that the calculation of advance payments will not take much time and will save you money.
The simplified taxation system is devoted to chapter 26.2. Tax Code... The reporting periods for tax payers are the first quarter, six months and 9 months of the calendar year, and the tax period is the calendar year.
It is necessary to transfer the advance payment for the simplified tax system to the budget no later than the 25th day of the month that follows the quarter (clause 7 of article 346.21 of the Tax Code of the Russian Federation). During the year, taxpayers, if they have income from doing business, must pay three advance payments: for the first quarter - until April 25 inclusive; for half a year - until July 25 inclusive and for 9 months - until October 25 inclusive.
At the end of the year, tax is paid according to the simplified tax system, net of previously paid advances. The tax is calculated on an accrual basis. The deadline for paying the annual tax corresponds to the deadline for submitting the declaration under the simplified tax system: organizations must transfer the annual payment no later than March 31, individual entrepreneurs - no later than April 30.
Advance payments and tax on the simplified tax system are transferred in full rubles without kopecks.
Calculation example... The tax on the simplified tax system for the year amounted to 100,000 rubles. In the first quarter, there was no income, no advances were paid. For half a year, the advance payment amounted to 15,000 rubles, for 9 months - 25,000 rubles. At the end of the year, you need to pay 60,000 rubles (100,000 - 15,000 - 25,000).
The object of taxation is income
Tax rate: 6 %.
The tax base: incomes listed in art. 346.15 Tax Code of the Russian Federation.
How to reduce the amount of tax... "Simplified" can reduce the amount of tax on the grounds listed in clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation.
Thus, the tax can be reduced by:
- insurance contributions for compulsory pension insurance;
- insurance premiums for compulsory health insurance;
- insurance contributions for compulsory social insurance against industrial accidents and occupational diseases;
- insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity;
- expenses for sick leave at the expense of the employer (except for industrial accidents and occupational diseases). The days paid by the insured in the cases listed in clause 1 of part 2 of Art. 3 Federal law dated December 29, 2006 No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood ";
- payments under voluntary personal insurance contracts in favor of employees in case of their temporary disability (except for accidents at work and occupational diseases).
Important! Organizations and individual entrepreneurs with employees can reduce the tax amount under the simplified tax system no more than 50% for the above reasons.
Calculation example. Let's say that the annual tax of an individual entrepreneur with employees is 10,000 rubles, and insurance premiums (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation) are 6,000 rubles. We reduce the amount of tax on contributions, but by no more than 50%, that is, only by 5,000 rubles (10,000: 2). It turns out to pay 5,000 rubles of tax (10,000 - 5,000).
Let's consider another situation: the sum of insurance premiums for the year was 3000 rubles. In this case, the policyholders have the right to reduce the tax on the entire amount of contributions, since the contributions do not exceed 50% of total amount tax. The budget will need to pay 7,000 rubles for the tax on the simplified taxation system (10,000 - 3,000).
Individual entrepreneurs without hired workers who do not make payments and other remuneration to individuals have the right to reduce the amount of tax on fixed insurance contributions to the Pension Fund of the Russian Federation and FFOMS in full. But only if these contributions are transferred to the indicated funds. If the amount of tax at the end of the year is less than the transferred contributions, the tax is not required to be paid to the budget.
note... If an individual entrepreneur without employees transferred the entire amount of fixed insurance payments for the current year in the first quarter, it is possible to reduce the advance payment for tax on the simplified tax system for the first quarter by the entire amount of contributions. If the tax is lower than the fixed payment, then you can use the "deduction" in the following reporting period(when calculating tax for half a year, 9 months, year).
: Income multiplied by 6% minus insurance premiums and / or fixed payments to individual entrepreneurs minus previously paid advance payments.
The procedure for determining income is explained in Art. 346.15 Tax Code of the Russian Federation.
Calculation example. In the first quarter of 2015 individual entrepreneur listed for myself fixed contributions in the amount of 22,261.38 rubles (in the calculations we will use the amount without kopecks). That is, he listed all annual amount at a time. Consider the calculation of advance payments.
I quarter
Individual entrepreneur income - 300,000 rubles
The tax will be 18,000 rubles (300,000 x 6%)
The advance payment will be 0 (since contributions exceeded tax, 18,000< 22 261)
I half of the year
Individual entrepreneur income (cumulative total) - 400,000 rubles
The advance payment will be 1,739 rubles (24,000 - 22,261)
9 months
Individual entrepreneur income (cumulative total) - 400,000 rubles (there was no income in the third quarter)
The tax will be 24,000 rubles (400,000 x 6%)
The advance payment will be 0 (24,000 - 22,261 - 1739). Since the amount of income has not changed, and an advance payment was made for half a year, nothing needs to be transferred to the budget for 9 months.
Individual entrepreneur income (cumulative total) - 500,000 rubles
The tax excluding advance payments will be 30,000 rubles (500,000 x 6%)
The tax payable will be 6,000 rubles (30,000 - 22,261 - 1,739)
Advice for individual entrepreneurs... It is more convenient and profitable to pay fixed payments to the Pension Fund of the Russian Federation and FFOMS on a quarterly basis in order to reduce the advance payment of tax on the simplified tax system.
The object of taxation is income minus expenses
How to reduce the tax base... To bring down taxable base, keep all documents that prove expenses. In addition, the costs must be economically justified and paid (clause 2 of article 346.17 of the Tax Code of the Russian Federation). The costs can include only those costs that are named in Art. 346.16 of the Tax Code of the Russian Federation.
The tax base can be reduced by the amount of the loss incurred based on the results of previous tax periods (clause 7 of article 346.18 of the Tax Code of the Russian Federation).
Important! An individual entrepreneur may include in expenses not only insurance premiums paid for employees, but also a fixed payment paid for himself (clause 7 of article 346.16 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated 04.29.2013 No. 03-11-11 / 15001).
Formula for calculating tax and advance payment: (Income minus expenses) multiply by 15% (or another rate set by the subject)minus advance payments previously paid.
Calculation example. For example, take the base tax rate, which is 15%.
I quarter
Income - 300,000 rubles
Recorded expenses - RUB 50,000
The advance payment will be 37,500 rubles ((300,000 - 50,000) x 15%)
I half of the year
Income (cumulative) - 400,000 rubles
Recorded expenses (on an accrual basis) - 100,000 rubles
The advance payment will be 7,500 rubles ((400,000 - 100,000) x 15% - 37,500)
9 months
Income (on an accrual basis) - 400,000 rubles (there was no income in the third quarter)
Recorded expenses (on an accrual basis) - 120,000 rubles
The advance payment will be 0 ((400,000 - 120,000) x 15% - 37,500 - 7,500). Taking into account the previous advance payments, it turned out to be an overpayment, so there is no need to pay anything to the budget for 9 months.
Income (cumulative) - 500,000 rubles
Recorded expenses (on an accrual basis) - 150,000 rubles
The tax will be 7,500 rubles ((500,000 - 150,000) x 15% - 37,500 - 7,500)
Let's calculate minimum tax- 1% of income (clause 6 of article 346.18 of the Tax Code of the Russian Federation).
500,000 x 1% = 5,000 rubles. During the year, 52,500 rubles were paid (37,500 + 7500 + 7500).
52,500> 5,000, therefore, there is no need to pay the minimum tax.
note... If you make advance payments later deadlines penalties are charged in the manner prescribed by Art. 75 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of the Russian Federation dated February 24, 2015 No. 03-11-06 / 2/9012).
Service Expert Normative
Rogacheva E.A.
What is the deadline for paying the single tax under the simplified tax system in 2018? Are there any new deadlines? To which BCC to transfer the “simplified” tax and advance payments on it in 2018 to organizations and individual entrepreneurs? Answers and tables with deadlines are in this article.
When to make payments
The reporting periods for the single tax on the simplified tax system are a quarter, half a year 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, half a year and nine months). Accordingly, according to 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 summarize and determine the total amount of the single tax, with the object "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 deadline for payment of the "simplified" will fall on a weekend or a non-working holiday. In this case, a single tax or an advance according to the simplified taxation system can be sent to the budget no later than the next working day (clause 7 of article 6.1 of the Tax Code of the Russian Federation).
The deadline for payment of the simplified taxation system 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).
Also note that in two cases the tax under the simplified tax system is paid at special dates:
- 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 in tax authority, such activity has ceased (clause 7 of article 346.21, clause 2 of 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).
KBK according to simplified taxation system in 2018
In 2018, advances on the simplified taxation system, a single and minimum "simplified" tax is required to be transferred to two BSC. One KBK is for the “income” object, the other is for the “income minus expenses” object. Until 2017, let us recall, there were three KBKs according to the simplified taxation system (order of the Ministry of Finance of Russia dated June 20, 2016 No. 90n).
Object "income"
Object "income minus expenses"
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