Income tax interest rate. See what "Income Tax" is in other dictionaries
Profit received by organizations carrying out medical activities (except for dividends and income from transactions with certain types of debt obligations )
The 0 percent rate is applied if the following conditions are met simultaneously:
- the organization has a license (licenses) to carry out educational and (or) medical activities, issued (issued) in accordance with the legislation of Russia;
- the income of the organization for the tax period from educational and (or) medical activities, as well as from the implementation of R&D, taken into account when determining the tax base for income tax, make up at least 90 percent of its income; or the organization for the tax period has no income taken into account when determining the tax base for income tax. At the same time, subsidies provided to state (municipal) institutions are not taken into account when determining the maximum amount that gives the right to apply a zero rate ( letter of the Ministry of Finance of Russia dated April 29, 2011 No. 03-03-06 / 4/40 ) ;
- in the state of the organization continuously (as of any date during the entire tax period) there are at least 15 employees;
- the organization does not perform transactions with bills during the tax period and financial instruments urgent transactions;
- in an organization carrying out medical activities, continuously (as of any date during the entire tax period) the number of full-time medical personnel with a specialist certificate is at least 50 percent of the total number of employees.
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This follows from the provisions paragraph 3 article 284.1 of the Tax Code of the Russian Federation and is confirmed by letter of the Ministry of Finance of Russia dated September 21, 2011 No. 03-03-06 / 1/580 .
If at least one of the listed conditions is not met, income tax is recalculated at the rate of 20 percent from the beginning of the tax period in which the violation was committed ( paragraph 4 of Art. 284.1 of the Tax Code of the Russian Federation).
To confirm the right to apply the zero tax rate, organizations must annually (simultaneously with the income tax declaration) submit to the tax inspectorates information on the share of income from educational and (or) medical activities and on the number of employees ( clause 6 of Art. 284.1 of the Tax Code of the Russian Federation). This information must be submitted by form approved by order of the Federal Tax Service of Russia dated November 21, 2011 No. ММВ-7-3 / 892 .
In organizations combining educational and medical activities, 90 percent of the income is determined by summing the proceeds from these activities. Moreover, if this ratio is provided only at the expense of income from educational activities, the condition on the number of certified medical personnel may not be met. For example, if educational income is 90 percent and medical income is 5 percent, an organization can apply a zero tax rate even if the number of full-time health workers with specialist certification is less than 50 percent of the total workforce. This is stated in letter of the Ministry of Finance of Russia dated February 6, 2012 No. 03-03-10 / 9 (brought to tax inspectorates by letter of the Federal Tax Service of Russia dated February 21, 2012 No. ED-4-3 / 2858 ).
Corporate tax rates are the value tax liability, which is performed by all firms on common system taxation (OSN).
Profit is not all a company's earned money. Legal entities pay income tax in federal budget; the rate depends on what the organization is doing. In addition, part of the income tax goes to local budgets... Separation provided Tax Code... Let's take a closer look at the income tax rate for organizations in 2020 in St. Petersburg and other Russian regions.
Income and profit concept
Payers have the right to reduce income by expenses incurred in the same period. The RF Tax Code lists the following:
- income that is accounted for in the tax base - Art. , 250 Tax Code of the Russian Federation;
- income that can be ignored (not subject to income tax) - Art. 251 of the Tax Code of the Russian Federation;
- expenses that are deducted from income - Art. - 269 of the Tax Code of the Russian Federation;
- expenses that cannot be deducted - Art. 270 of the Tax Code of the Russian Federation.
Organizations pay a contribution to the budget from their profits - corporate income tax: the percentage depends on several important factors.
Income tax: basic rate
20% is a constant value of the main income tax rate in the Russian Federation for organizations and individual entrepreneurs. It is easy to calculate the amount payable: multiply the amount of revenue by 20% or 0.2.
Not the entire amount of income tax is credited to one budget: 17% is received by the regional, and 3% by the federal (from November 27, 2018 by virtue of clause 1 of Art.284 of the Tax Code of the Russian Federation). This rule is valid until 2024.
Regional authorities have the right to reduce the basic tax rate to 13.5% (and even to 12.5 in 2017-2024). The reduction concerns the part that will go to the budget at the local level. And if you take into account the 3% that are due to the federal budget, minimum percentage in the region - 15.5%.
For information: local authorities can set a percentage from 12.5 to 17%. For some categories of taxpayers - residents of the SEZ (special economic zone) there is an exception - it cannot exceed 13.5%.
This is how the income tax is distributed in 2020: the rate in St. Petersburg, for example, of the income tax, as in many other regions, has been reduced to 12.5%, and sometimes to 0%:
- for organizations - residents of the special economic zone on the territory of St. Petersburg - 12.5%;
- for organizations registered with tax authorities in St. Petersburg, which made investments in local production in the amount of 300,000 rubles during the year - 14.5%;
- for organizations that invested 50 million rubles in local production during the year - 12.5%;
- for organizations participating in a special investment contract and manufacturing products according to the list specified in the Law of St. Petersburg dated July 14, 1995 N 81-11, which invested 750 million rubles - 0%.
In Art. 284 of the Tax Code of the Russian Federation, a new paragraph has appeared, which says that the subjects that previously lowered regional rates have the right to increase them since 2019 (this change came into force on January 1, 2019).
Non-basic income tax rates
Organizations pay at special rates to the federal and local budgets:
- companies with a special status (foreign) or those organizations that are engaged in the type of activity specified in the law;
- beneficiary organizations (SEZ residents);
- local and foreign organizations with dividends and interest.
For clarity, we present special rates in the form of a table.
Income tax |
Who is using |
foreign firms without a representative office in the Russian Federation; producers of hydrocarbons; controlled foreign companies. |
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foreign firms without representation for income from international transport and rental of vehicles. |
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for dividends from local companies; for dividends from foreign companies; for dividends from shares on depositary receipts. |
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foreign firms for dividends of Russian organizations; owners of state and municipal securities on operations with income from them. |
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organizations for interest on municipal Central Bank and other incomes from subparagraphs 2 p 4 of article 284 of the Tax Code of the Russian Federation |
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2% | SEZ residents (special economic zones) arising after January 1, 2017; |
organizations of medicine and education; SEZ residents; participants in regional investment projects; residents of free EZ in Crimea and Sevastopol; residents of the territory of advanced social and economic development; producers of agricultural products that have not switched to the Unified agricultural tax |
Federal income tax rate
As already mentioned, 3% of total amount goes to the federal budget. It doesn't matter if the regional rate is 17% or it is reduced by the decision of the authorities - 3% is a plus.
Example: The tax base= 1,000,000 rubles.
N / A = 1,000,000 * 20% = 200,000 rubles.
Of these, the main one:
To the regional budget = 1,000,000 * 17% = 170,000 rubles.
Reduced:
To the federal budget = 1,000,000 * 3% = 30,000 rubles
To the regional budget = 1,000,000 * 13.5% = 135,000 rubles.
Only three percent of the amount does not always fall into the federal budget. This only happens when using the base rate. And the percentage to the budget, which the companies deduct at non-basic rates, goes to the federal budget in full.
Dividends
This is any income that remains after the payment of interest to the budget; it is distributed among the shareholders (participants) in proportion to the shares in the capital. They are usually paid in cash, but they can also be issued in the form of a share or other property. If a company pays dividends to participants - individuals, then it, as tax agent, is obliged to withhold and transfer from them a percentage to the budget. But this concerns payment of personal income tax. Tax rate for personal income tax and for income tax on dividends, in the general case, is the same - 13%. This simplifies the calculation, but does not affect the payment of N / A in any way.
If the company pays dividends to the participants - legal entities, then it calculates and holds the N / A and reflects it in the declaration.
If the company itself received dividends, then it deducts the received amount N / A
The calculation formula is given in Art. 275 of the Tax Code of the Russian Federation. If the organization received dividends from other companies and at the same time paid them to its participants, then the amount of the state duty is calculated by the formula:
Where NPD - Income tax on dividends; DNU - dividends paid to the participant; DNVU - paid to all participants; DPO - received by the organization.
Let's take a look at the formula using an example.
Serpantin CJSC received dividends from another organization - 80,000 rubles. And also distributes them among its members. Distribution according to shares in the capital: I. V. Kovalyov - 700,000 rubles (individual, citizen of the Russian Federation); LLC "Empire" - 400,000 rubles. Let's calculate how much you need to keep: personal income tax from I.V. Kovalev - 700,000 * 13% = 91,000 rubles. For profit from dividends paid to the participant - LLC "Empire":
DNC = 400,000 rubles DNVD = 400,000 + 700,000 = 1,100,000 rubles DPO = 80,000 rubles
CJSC Serpantin is obliged to withhold and transfer to the budget the profit tax from dividends of the participant - LLC Imperia in the amount of 48,218 rubles.
Foreign organizations pay N / A on dividends at an increased rate of 15%. There are also cases of preferential taxation - 0%.
Income in the form of dividends |
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for shares certified depositary receipts; received by Russian organizations from Russian and foreign firms not specified in subparagraphs 1 and 3 of article 284 of the Tax Code of the Russian Federation. |
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received by foreign firms: For shares of Russian organizations; From participation in the capital of companies in a different form. |
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received by Russian firms from foreign and Russian organizations, provided that the receiving firm at the time of the decision to pay: Owns at least 50% authorized capital the paying firm 365 days in a row; Owns depositary receipts with the right to receive at least 50% of the total amount of dividends paid. |
Effective income tax rate
This is the total average value that reflects the total number of taxes on all income of the organization. It is called so because it helps to assess the performance and profitability of an organization of any kind, regardless of the chosen activity. It can be used even by individual to calculate how much taxes are paid in total in relation to income.
It is a fraction:
- in the numerator - the amount of tax;
- the denominator is the total income.
Where ESPN is the effective rate of N / A, UNP is the paid N / A, (D - R) - income reduced by expense - revenue.
Let's give an example of calculation.
LLC "Sozvezdie" received income for the period in the amount of 700,000 rubles. Expenses for tax accounting amounted to 350,000 rubles. But the organization had more actual expenses, so the amount in the accounting is different - 450,000 rubles. Income tax is calculated as follows:
(700,000 - 350,000) * 20% = 70,000 rubles
And the effective rate is calculated taking into account real profit, not tax. The denominator indicates the flow rate by accounting- 450,000 rubles instead of 350,000 rubles.
ESNP LLC "Sozvezdie" is equal to 0.28 or 28%. Whereas the tax rate is 20%.
When calculating effective rate the higher the percentage, the worse for the organization. This means that she pays more taxes. The example of the calculation of the ESNP shows that in reality the tax burden of OOO Sozvezdie is 8% higher than that reflected in the tax accounting. This is due to expenses that the organization could not take into account when taxing.
After assessing the actual tax burden using the ESNP, the organization will take into account this excess in the next period and optimize costs.
New in legislation
On October 31, 2018, the State Duma received a bill proposing to significantly redistribute the amount of revenues to the federal and regional budgets (instead of 17 + 3, apply the scheme: 13 + 7, respectively, to the federal and regional budgets).
Read more about the implementation of the parliamentary initiative - in the article "
The taxation system of the Russian Federation is divided into 3 levels: federal, republican and local. Among more than 300 taxes, customs duties, fees and excise taxes, value added tax is the leader. The honorable second place in the amount of fees is occupied by income tax. How much interest must be transferred to the state treasury, and what category of taxpayers it belongs to - read on.
As of 2017, all organizations on the common taxation system are required to pay income tax, the rate of which is 20%. Since this type of fee applies exclusively to legal entities, individual entrepreneurs and individuals are exempted from paying it.
Table 1. Types of taxpayers
Distribution Money until 2020 should be carried out as follows:
- 3% - to the federal budget;
- 17% - to the budget of the constituent entities of the Russian Federation.
With the onset of 2017, the usual ratio of 2% and 18% has been abolished. There is a reduction in the rate for some categories of taxpayers by the corresponding legislative act subject of the Russian Federation. The limit below which the rate cannot be reduced is 12.5%. Until 2017, this figure was 13.5%.
Some types of profits are subject to special rates.
Table 2. Rates for different types arrived
Object of taxation
The term "taxable object" means the profit earned by the company.
Profit is considered income in cash and in kind, excluding expenses. An exception is taxes levied by the company to the customer, such as the VAT shown on the invoice. The amount of income is fixed on the basis of official documents confirming its receipt.
Table 3. Determination of profit for various companies
Features of the | Profit |
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Domestic companies not included in the consolidated group of taxpayers. | Income minus expenses incurred. |
Member companies consolidated group taxpayers. | The sum of the total profit of the group. |
Foreign companies operating through representative offices in the Russian Federation. | Income reduced by the amount of expenses incurred by the representative office. |
Other foreign companies. | Income from sources located on the territory of the Russian Federation. |
The tax period is considered to be a calendar year. There are several reporting:
- I quarter;
- 6 months;
- 9 months.
If advance payments are made every month, the reporting period step is 1 month. Advance calculation and payment examples can be found in.
The tax base
The rule for the formation of the NB: income is taken into account minus the amount of accounted expenses.
Income from business transactions, is taxed at a rate of 20%. If income is less than expenses, NB = 0.
- banks;
- securities companies;
- insurance organizations;
- clearing companies.
This list is completed by non-state pension funds.
Income tax reporting
Companies must file income tax returns with the competent authorities. This reporting document can be provided to the IFTS:
- at the location of the company;
- at the location of a separate subdivision.
If the company's divisions are geographically located in one constituent entity of the Russian Federation, income tax is allowed to be transferred through one separate subdivision selected by the organization.
The declaration is allowed to be submitted both in paper and in in electronic format however, there are a few exceptions. Large taxpayers and companies with an average of more than 100 employees are required to file reports electronically.
Features of the payment of income tax by legal entities
Companies that transfer income tax to the state treasury are the main source of income for the district budget. The funds received are distributed among clinics, educational institutions and other budgetary organizations.
The general rate is equal to 20%. Certain categories of taxpayers have the right to apply reduced rate according to the relevant decision of the legislative authorities. The maximum reduction limit is 12.5%.
Features of taxation of legal entities:
- The 20% rate does not apply to companies whose activities are related to the production of hydrocarbons in the offshore region, and to organizations that control the profits of foreign companies.
- Taxpayers who do not require additional support from the government in the form of subsidies, for example, are required to transfer funds at a rate of at least 12.5%.
- Companies located in special economic zones pay no more than 12.5% of the profit received.
In addition to base rate special rates have been developed that apply to certain organizations, such as medical and educational institutions, agricultural and fishery companies, participants in regional investment projects, leading enterprises and social services.
Income tax loss in 2017 - 2010
A nice addition to the 50% limit is the ability to carry forward the loss to future periods without time limits.
Until early 2017, there was no percentage limit. Organizations had the right to nullify the NB on profits at the expense of previous losses. However, the write-off was only foreseen for a 10-year period. The new rules apply to losses incurred since 2007.
For example:
- the profit of the organization for 2017 - 450,000 rubles;
- unwritten loss for 2010 - 680,000 rubles.
Table 4. Decrease in the tax base
Income tax changes
Considering that since 01.01.2017, there have been a number of significant changes in tax legislation RF, it is necessary to dwell on the key points in detail.
The main modifications affected the following positions:
- The amount of loss carried forward is limited: it is not allowed to reduce the amount of losses incurred in previous periods by more than 50%.
- The 10-year restriction on the carry forward of losses that occurred in previous periods has been removed.
- Instead of the usual 3% and 17%, the distribution of funds is carried out in a ratio of 2% and 18%.
- Controlled debt is calculated for a set of loans.
- Funds spent in connection with the assessment of the qualifications of employees are allowed to be included in expenses.
- Created by new OKOF, which sets out the modernized classification of property, plant and equipment.
- The rules for calculating penalties when paying arrears have changed towards an increase in fees.
When preparing reports, one should take into account these tax innovations.
Video - Calculation and payment of corporate income tax
The amount of income tax is defined as the product and the tax rate. And how much interest is the rate, and what rates are generally applied when calculating this tax?
We will tell you about the income tax rates in 2019 in our material.
Basic income tax rate - 20%
The main income tax rate has not changed since 01.01.2019 and is 20% (clause 1 of article 284 of the Tax Code of the Russian Federation). Recall that the distribution of profits to the federal and regional parts for 2017-2024 is as follows:
- 3% of the tax is credited to the federal budget;
- 17% of the tax is credited to the budget of the constituent entity of the Russian Federation.
Recall that prior to 01.01.2017, the distribution between the budgets was 2% and 18%, respectively.
For selected categories organizations, the rate of income tax credited to the regional budget may be reduced by the laws of the constituent entities of the Russian Federation. So, for example, the regional income tax rate in 2018-2020. in Moscow for organizations with the status of a manufacturer of motor vehicles is 12.5% (clause 1 of article 1 of the Law of the city of Moscow of 05/17/2018 No. 12).
Other income tax rates in 2019
The amount of the bet | Who is it used by |
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0% | Organizations that conduct educational and (or) medical activities (excluding income in the form of dividends and interest on securities(Clauses 3 and 4 of Art.284 of the Tax Code of the Russian Federation, Art.284.1 of the Tax Code of the Russian Federation (Clause 1.1 of Art.284 of the Tax Code of the Russian Federation) |
Social service organizations (except for income in the form of dividends and interest on securities (clauses 3 and 4 of Art. 284 of the Tax Code of the Russian Federation)) and taking into account the specifics established by Art. 284.5 of the Tax Code of the Russian Federation (clause 1.9 of Article 284 of the Tax Code of the Russian Federation) | |
Organizations for income from the sale or other disposal of shares in the authorized capital of Russian organizations, as well as shares of Russian organizations, taking into account the specifics established by Art. 284.2 of the Tax Code of the Russian Federation (clause 4.1 of Article 284 of the Tax Code of the Russian Federation) | |
Organizations by income in the form of dividends, if at least 50% of the contribution (share), the organization-recipient of dividends holds continuously for at least 365 calendar days, and under certain conditions (subparagraph 1 of paragraph 3 of Article 284 of the Tax Code of the Russian Federation) | |
13% | Russian organizations on income received in the form of dividends (except for cases when dividends are taxed at a rate of 0%), as well as on income in the form of dividends received on shares, the rights to which are certified by depositary receipts ( |