How to calculate the minimum tax with usn. Minimum tax for income tax minus expenses
This type of taxation, like the simplified tax system or “simplified”, is considered the most desirable for businessmen. This is due to the fact that firms operating under the simplified tax system pay only one tax tax to the state treasury. The entrepreneur chooses the financial base for this tax on his own. Simplification allows you to conduct activities more efficiently and save on tax payments. The STS tax is levied only on income or income minus expenses of the enterprise. Today we will analyze how the tax on the simplified tax system is calculated for the second type of taxable item. This is not difficult: it is enough to be able to accurately calculate the amount of income and expense, carefully pay advance payments and calculate the minimum tax figure at the end of the year. The following text gives an example of how this tax is calculated.
Often firms and IP-employees seek to work on a "simplification", especially at the dawn of the establishment of a business. This is due to the fact that the USN does not need to pay:
- private entrepreneurs - personal income tax;
- firms, offices and other enterprises - profitable fee;
- non-export companies - VAT;
- property tax (excluding objects for which the financial base is determined by the cadastral value).
The payer himself can make a decision on work under the USN regime, that is, this system is considered voluntary. When registering an individual entrepreneur or LLC, a statement must be attached to the package of documents for the tax service, in which there is a desire to work on a "simplified account". Existing firms can also change the regime to the simplified tax system, but there are limitations. Companies cannot do this:
- with an income of more than 58 million 805 thousand rubles;
- having more than 150 million rubles of fixed assets;
- in which more than one hundred employees are employed;
- having more than 25% of the participation of third-party firms.
By law, it is permissible to switch from regime to regime once a year - from January 1. The transfer application must be prepared no earlier than October 1, since the earned funds are recorded over the past nine months.
In addition to the single tax, companies on the “simplified” pay other tax fees: contributions to the RF PF and the FMI OMS, social security, property, water and land tax, excise taxes, state duties and VAT for exporting companies.
USN rate is the main plus
Differentiable rate is considered a big advantage of the "simplified". This is a kind of additional bonus provided in a preferential tax regime. The base rate is considered to be fifteen percent. But local authorities have the power to reduce it to five percent. So, for 2016, representatives of the regional government reduced rates in the 71st settlement.
At the local level, the decision on the size of the rate for the STS is made every year, until the moment when it comes into force. Find out what rate is valid in a particular region of Russia, you can in the local administration or tax service. We emphasize that the reduced rate is not a special benefit requiring confirmation - its application is the same for all entrepreneurs working in the simplified tax system in the region.
An important point! For 2017-2021, for the subjects of Crimea, the rate can be reduced to three percent. The laws of the constituent entities of Russia also report that IP employees engaged in scientific or socially significant work and the provision of domestic services for the population can even count on a zero rate. At the same time, there are a number of obligations: the share of profitability from activities in relation to which the 0% rate is applied should be at least seventy percent. The IP-shnik can apply a zero rate from the moment of registration until December 31 of the same year.
The financial base for the simplified tax system
From the previous paragraph, an erroneous opinion is formed that it is more convenient and more profitable than a “simplified” system not to find. In connection with the financial base, to which a number of questions may arise, this is not so. The calculation of the base for the regime with the object “income minus expenses” is more like calculating the profitable fee. That is, in this case, the base is the difference between income and expense, consider profit.
The payer on the “simplified payment system” risks not being able to prove the expediency of the expenses incurred, and the tax service will have discontent. If the inspection staff contest the preparation of the financial base, the businessman will not only be forced to pay the arrears, but also a fine and even a fine of up to 20% of the total amount of the single fee.
STS: income
The procedure for establishing income on the "simplified" is regulated by chapter No. 346 of the Tax Code. Acceptable for the formation of a financial base are considered to be realized and non-realized funds received. Revenues from sales include money earned from the sale of:
- rights to real estate, transport, other property;
- work done and services rendered;
- previously purchased goods;
- goods of own manufacture / production.
Non-sales income includes:
- goods, rights, works or services received free of charge;
- written off debts on loans and borrowings;
- rental or sublease money;
- interest on loans granted to third parties;
- benefit from participation in partnerships;
- money from shares in other companies;
- monetary sanctions from partners who violated contracts.
Income on “simplified” is recognized on a cash basis. This means that the date on which the received funds are recorded is considered the date of their receipt upon delivery - at hand, current account and the like.
USN: expense
When taxing “income minus expenses”, the payer must fulfill a number of conditions in order to “write off” expenses. Chapter 346 of the Tax Code of the Russian Federation contains a list of costs recognized as expenses:
- logistics, transport;
- for purchase for subsequent sale;
- tax fees, except for the single;
- for the services of auditors, lawyers, accountants;
- customs, rent, leasing;
- salaries, business trips and insurance of employees;
- for reconstruction and repair;
- for the purchase of intangible assets and fixed assets.
This list is closed, that is, does not imply a different interpretation or addition of additional paragraphs. Documents confirming the expenditures are supposed to be stored for at least four years after their completion.
Spending should not only comply with the code of laws, but also have a clear justification and business purpose. The tax service may have questions regarding an elite car instead of an ordinary sedan or a computer of the latest model. Of course, a businessman can spend his money without regard to the tax, but only if he does not intend to include them in the list of expenses. Or you have to come to terms with the factor of suspicion from supervisory authorities.
Tax prepayment
On a quarterly basis, within 25 days after the end of the next three months, “simplists” are obliged to make advance payments, calculating them on an accrual basis. For the first quarter - until April 25, for six months - until July 25 and for nine months - until October 25. The balance of the tax must be paid on annual results. Then a declaration is submitted - IP-schnicks provide a tax document by April 30, and LLC by March 31.
Minimum tax
Efficiency from labor activity may be unsatisfactory, that is, at any moment the company can work to zero or minus. This does not mean that the amount of the single tax can also be zero. Article No. 346 of the set of tax laws stipulates that “simplifiers” who use the “income minus” expense object are required to pay the minimum tax - income multiplied by one percent. If the amount of the duty payable is less than the minimum tax, it is he who is paid. This difference can later be included in the list of expenses or the composition of the loss, if any. Paying the minimum tax, the payer has the right to reduce its amount by “prepayment” - advance payments already paid in the current period.
Video - Minimum Tax Calculation
STS: calculate tax
It is necessary to calculate the tax amount based on the results of quarters and a year. Revenues are added from the beginning to the end of the period, expenses from the beginning to the end of the period are deducted from the received figure, the resulting figure is multiplied by the rate. If the calculation is not for the first quarter, then already paid advances to the state treasury are deducted from the tax amount. Let's look at the example of LLC “Original”.
Table 1. Calculations on the "simplified"
We calculate according to the object of taxation: Income (1.2 million) minus Expense (million) x 15% \u003d 30 thousand rubles. Minimum tax amount: 1.2 million x 1% \u003d 12 thousand rubles. Since the first amount exceeds the second, it will be required to pay. Subtract preliminary payments from it: 30,000 rubles - 24,000 rubles \u003d 6 thousand rubles of a single tax for “simplification”.
Summarize
The main difficulty for the payer of the “simplified” income minus expenses is the competent calculation of the financial base. Since it is directly dependent on costs, it is important to consider only the money spent on the case. So the entrepreneur will save himself from excessive attention from the tax service and will ensure peace of mind and confidence in the work and fulfillment of tax obligations.
As you know, many companies and entrepreneurs choose simplified not only not to get bogged down in paperwork and accounting, but also in the hope of getting off paying the minimum tax for the simplified tax system in 2019 - in a tiny amount. We’ll tell you what they can count on taking into account tax requirements.
Slide game
By the end of the tax period, all business entities that legally apply the simplified tax system with the object “income minus expenses” (hereinafter - the simplified tax system) are required to calculate the lowest tax amount. Moreover, according to Art. 346.19 of the Tax Code of the Russian Federation for a tax period take a calendar year.
Just note: the minimum tax is calculated only by simplists with the object “income minus expenses”. If a company or individual entrepreneur pays this tax only on income, then there is simply no need to determine the tax minimum for objective reasons. There are none, but there are always incomes.
If a company or a businessman on a simplified tax system with an “income” object calculates a suspiciously small amount of tax payable to the budget, this fact will certainly interest tax officials. For them, this is just a “beacon” that part of the profit is hidden from the state.
The formula for calculating the lowest tax in 2019
The calculation and payment of the minimum tax on the simplified tax system in 2019 is provided for in paragraph 6 of Article 346.18 of the Tax Code for the simplified tax system. Mathematically, it looks like this:
Minimum tax \u003d Annual income * × 1%
* excluding expenses.
Minimum Tax Outcome
The tax rate under the minimum tax scheme is applied in cases where its amount is more than the tax calculated according to the general rules of “simplified tax”. In other words, when, according to the results of the past year, almost a loss can be ascertained. Therefore, the size of the gap between income and expenses will ultimately determine what exactly to pay to the treasury:
- The usual tax on the STS.
- Get off the least tax (although in any case it will be more than the first option).
According to the position of the Tax Service, in the case of combining several tax regimes, one of which is the STS DR, the state levies the minimum tax on profit that is received only from simplification.
It is possible that the minimum tax will have to be calculated and paid based on the results of the reporting period. This happens when the individual entrepreneur or the company during it has lost the right to this special mode. This means that the minimum tax (if the indicators are brought to it) is listed based on the results of the corresponding quarter in which the right to the USN DR was lost. In this situation, there is no need to pull until the end of the calendar year.
When to pay
Separate dates for the transfer to the treasury of the minimum tax of the Tax Code of the Russian Federation are not provided. It is accepted to proceed from the general procedure for filing tax returns under the simplified tax system:
- for legal entities - until March 31 of the following year;
- for individual entrepreneurs - until April 30 of the following year.
The BCC for the minimum tax on the simplified tax system in 2019 is as follows: 182 1 05 01021 01 1000 110.
Tax credit
Consider the situation: a business entity made advance payments to the treasury under the simplified taxation system. In the case of the STS Dr, the question arises: can these payments be taken into account in the amount of the minimum tax? The answer is yes.
In the form of a tax return on the simplified tax system there is such a set-off procedure. That is, the payer transfers advance payments in the amount of the minimum tax under this document. A separate application is not necessary.
In the case of under-allocation of advance payments, they can be set off in the future as advance payments for the simplified tax system. Duration: over the next three years.
Cost accounting
Tax legislation provides for the procedure for accounting for the difference between the simplified and the minimum tax for the previous year (clauses 6 and 7 of article 346.18 of the Tax Code of the Russian Federation):
- It is included in expense indicators.
- It can also increase losses.
Keep in mind: you can only take into account the difference based on the results of the reporting period (year).
In simple terms, it is possible to include in the expenses for the end of 2019 the difference between the simplified and the minimum tax, which was calculated and paid based on the results of the past 2018.
In any subsequent taxation period (up to 10 years), the accountant has the opportunity to include the specified difference in expenses or increase existing losses by it. The Ministry of Finance clarifies: it is possible to immediately include the difference between the calculated and paid amount of the minimum tax and the tax that was accrued in accordance with the general taxation procedure on the simplified tax system for several previous periods immediately for 1 time.
Transition to STS
To work for the STS, a person must submit a notification to the tax office. In the case of registration of a new business, an application is submitted after tax registration, but no later than 30 days after the registration date. If for some reason you missed the indicated period, then the general taxation system is automatically assigned.
The transition to simplification of an existing business is possible only from the next reporting year. For this, it is also necessary to fill out and file a notice about the transition to the simplified tax system by the end of the fourth quarter of the current year.
Special regime eligibility in 2019
Most often, companies and individual entrepreneurs want to switch to a simplified taxation system in two cases:
- when they first register and choose the tax regime;
- when they want to switch from OSNO.
This is only possible if the taxpayer meets the criteria established by Article 26.2 of the Tax Code.
The criteria for the transition to the simplified tax system in 2019 for companies:
- the amount of income for 9 months of 2018 did not exceed 112.5 million rubles, and annual incomes did not exceed 150 million rubles;
- the number of employees under all labor contracts and GPA is not more than 100 people;
- the residual value of fixed assets for the year is not higher than 150 million rubles;
- the company has no branches (only representative offices are allowed);
- the share of other companies in the authorized capital of a legal entity is not more than 25%.
For individual entrepreneurs, the list of necessary conditions for the transition to simplification is slightly less:
- no more than 100 employees; the residual value of fixed assets is not more than 150 million rubles;
- annual income does not exceed 150 million rubles.
Tax calculation example in 2019
Individual entrepreneur N.P. Ivanov at the end of the reporting period came out with the following performance indicators:
- income - 1 million rubles .;
- expenses - 950 thousand rubles.
The tax rate (USN DR) is 15%.
The amount of tax in accordance with the general procedure: (1 000 000 - 950 000) × 15% \u003d 7500 rubles.
Minimum tax: 1,000,000 × 1% \u003d 10,000 rubles.
It is clearly seen that the minimum tax (10,000 rubles) is greater than the amount that had to be paid to the budget according to the general rules for calculating the tax on the simplified tax system (7500 rubles). From this it follows that the treasury must receive the minimum tax in the amount of 10,000 rubles.
“Simplists”, applying the “income minus expenses” tax object, recall the minimum tax once a year - at the end of the tax period. About the cases in which the minimum tax is paid, how to set off advance payments when calculating the minimum tax, and how to reflect the amount of the calculated minimum tax in accounting, read the proposed material.
When are “simplists” required to pay a minimum tax?
The obligation to pay the minimum tax is provided only for “simplified people” who have chosen the object of taxation as “income minus expenses”, therefore the discussion below will be devoted only to this part of organizations and individual entrepreneurs using UPDF.The procedure for calculating the minimum tax is established by Art. 346.18 of the Tax Code.
Calculate the minimum tax required all "simplistic". Then it is necessary to compare the amount of tax calculated in the general procedure with the amount of the minimum tax: the larger of them is subject to payment to the budget. Thus, the minimum tax is paid when the amount of tax calculated in the general procedure for the tax period is less than the amount of the calculated minimum tax.
Note:
The taxpayer has the right in the following tax periods to include the amount of the difference between the amount of the minimum tax paid and the amount of tax calculated in the general manner, in the expenses when calculating the tax base, including increasing the amount of losses that may be carried forward.
Recall the basic rules for calculating the minimum tax:
- the minimum tax is calculated only for the tax period, which is a calendar year;
- tax rate - 1%;
- tax base - income determined in accordance with Art. 346.15 of the Tax Code of the Russian Federation.
By virtue of para. 1 p. 4 Article 346.20 of the Tax Code of the Russian Federation, the laws of the constituent entities of the Russian Federation may establish a rate of tax payable in connection with the application of the simplified taxation system, at a rate of 0% for taxpayers - individual entrepreneurs, first registered after the entry into force of these laws and carrying out entrepreneurial activities in production, social and (or) scientific fields, as well as in the field of household services to the population.
The said taxpayers are entitled to apply a tax rate of 0% from the day of their state registration as individual entrepreneurs continuously for two tax periods. The minimum tax provided for in clause 6 of article 346.18 of the Tax Code, in this case is not paid.
Since relevant laws have been adopted in a number of constituent entities of the Russian Federation, individual entrepreneurs who satisfy the stated requirements have the right not to pay the minimum tax for the results of the tax period (letters of the Ministry of Finance of Russia dated 08.28.2015 No. 03-11-11 / 49542, dated 02.16.2016 No. 03-11 -11/8498).
For organizations and individual entrepreneurs who do not fall under the exception, we continue the discussion of the minimum tax.
From the above norms it is clear that the minimum tax is payable at the end of the tax period in the following cases:
- when a loss is received, that is, there is no tax base - income accounted for under simplified taxation system, less than expenses recorded under simplified taxation system;
- when there is no profit or loss, that is, the tax base is zero - income is equal to expenses;
- when there is a tax base, but the excess of income over expenses is insignificant.
- incomes - 5 500 000 rubles .;
- expenses - 5,700,000 rubles.
The tax calculated in the general manner is 0 rubles, since a loss has been received.
There is no tax base: (5,500,000 - 5,700,000) rubles.< 0
An organization that uses the simplified taxation system with the taxable object “income minus expenses” for 2015 received the following results (income and expenses are calculated according to the rules established by Chapter 26.2 of the Tax Code):
- incomes - 5 500 000 rubles .;
- expenses - 5 500 000 rubles.
Do I have to pay a minimum tax in this case?
Tax calculated in the general manner: (5,500,000 - 5,500,000) rub. x 15% \u003d 0 rub.
Minimum tax: 5,500,000 rubles. x 1% \u003d 55 000 rub.
The minimum tax in the amount of 55,000 rubles is payable to the budget.
An organization that uses the simplified taxation system with the taxable object “income minus expenses” for 2015 received the following results (income and expenses are calculated according to the rules established by Chapter 26.2 of the Tax Code):
- incomes - 5 600 000 rubles .;
- expenses - 5 500 000 rubles.
Do I have to pay a minimum tax in this case?
Tax calculated in the general manner: (5,600,000 - 5,500,000) rubles. x 15% \u003d 15,000 rubles.
Minimum tax: 5,500,000 rubles. x 1% \u003d 55 000 rub.
The minimum tax in the amount of 55,000 rubles is payable to the budget.
It can be seen from the above examples that the minimum tax amount does not actually depend on the financial results obtained as a result of entrepreneurial activity and is of a fiscal nature.
"Simplists" tried to challenge the constitutionality of Clause 6, Article 346.18 of the Tax Code of the Russian Federation by filing a complaint with the Constitutional Court (determination of the Constitutional Court of the Russian Federation of 05.28.2013 No. 773 ‑ О). According to the taxpayer, the contested provision establishes the obligation to pay the minimum tax when using the simplified tax system, thereby not taking into account the real results of entrepreneurial activity, and an excessive tax burden is imposed.
But the Constitutional Court rejected the applicant, noting that the contested norm of the Tax Code of the Russian Federation, being aimed at creating an appropriate regulatory framework for taxpayers to fulfill their constitutional obligation to pay tax (in this case, the minimum tax levied in connection with the application of the simplified taxation system), cannot be considered as violating the constitutional rights of the applicant.
Representatives of the Federal Tax Service have a similar opinion in the Letter dated 12.24.2013 No. SA-4-7 / 23263, recalling that the transition to the simplified tax system is voluntary for the taxpayer.
Thus, the “simplists” who chose the object of taxation “income minus expenses” are obliged to calculate the minimum tax according to the results of the tax period, compare it with the tax calculated in the general manner, and pay the larger of them to the budget.
Where and how is the minimum tax calculated?
The main and only tax register of “Simplists” is the book of accounting for income and expenses of organizations and individual entrepreneurs applying the simplified taxation system, approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135н. In this tax register, the calculation of the minimum tax and its comparison with the tax paid in the general manner are not provided.Calculation of the minimum tax is made in the tax return under the simplified taxation system, approved by Order of the Federal Tax Service of Russia dated 04.07.2014 No. MMV-7-3 / [email protected] At the time of preparation of this material, no changes were made to the named form.
“Simplists”, applying the object of taxation “income minus expenses”, fill out the title page, sec. 1.2. and sec. 2.2. Section 3 is completed only if the “simplified person” receives targeted financing.
The minimum tax for the tax period is calculated when filling out this section. The amount of the minimum tax calculated for the tax period is indicated by line code 280.
After the section is completed 2.2, we proceed to the completion of Sec. 1.2. It is in this section that the tax amount calculated in the general manner is compared with the calculated minimum tax.
Particular attention should be paid to filling lines 100, 110 and 120:
- if the amount of tax for the tax period is greater than or equal to the amount of the minimum tax, then either line 100 or line 110 is filled in, depending on the size of the advance payments paid;
- line 110 is filled in if the difference between the amount of calculated tax for the tax period and the amount of previously calculated advance tax payments is negative, and also provided that the amount of tax for the tax period is greater than or equal to the minimum tax amount. Line 110 is filled when the minimum tax is paid only if the “simplified person” must pay the minimum tax (the amount of tax calculated in the general procedure is less than the minimum tax amount) and the amount of advance payments paid is greater than the minimum tax amount;
- line 120 is filled in if, according to the results of the tax period, the amount of the calculated minimum tax (line 280 of section 2.2) is greater than the amount of tax calculated in the general procedure for the tax period (line 273 of section 2.2), and provided that the amount of advance payments is less than the amount minimum tax.
We give examples (conditional figures).
- the minimum tax amount is 45,000 rubles.
In this example, tax calculated in the general manner is payable, since it is more than the minimum tax: 60,000 rubles. \u003e 45 000 rub.
Surcharge for the tax period is subject to 10,000 rubles. (60,000 - 50,000).
On line 100 sec. 1.2 indicated 10,000 rubles.
The organization that uses the simplified taxation system with the taxable item “income minus expenses” has the following indicators:
- tax amount for the tax period - 60,000 rubles;
- the amount of advance payments paid for nine months - 90,000 rubles;
In this example, the minimum tax payable is 75,000 rubles. \u003e 60 000 rub.
Since the amount of advance payments paid is greater than the minimum tax amount (90,000 rubles\u003e 75,000 rubles), line 110 section is filled out. 1.2 - it indicates 15,000 rubles. (90,000 - 75,000).
In this case, an overpayment arises for tax payable under the simplified taxation system, which can be set off against future advance payments or returned to the current account.
The organization that uses the simplified taxation system with the taxable item “income minus expenses” has the following indicators:
- tax amount for the tax period - 60,000 rubles;
- the amount of advance payments paid for nine months - 50,000 rubles;
- the minimum tax amount is 75,000 rubles.
In the above example, the minimum tax payable is 75,000 rubles. \u003e 60 000 rub.
Since the amount of advance payments paid is less than the minimum tax amount (50,000 rubles.< 75 000 руб.), заполняется строка 120 разд. 1.2 - по ней указывается 25 000 руб. (75 000 ‑ 50 000).
Surcharge to the budget is subject to a minimum tax of 25,000 rubles.
For your information:
Surcharge for the tax return (depending on what tax is paid: with the simplified taxation system or minimum) is made to the following KBK:
- tax levied on taxpayers who have selected income reduced by the amount of expenses as the object of taxation (amount of payment (recalculations, arrears and arrears of the corresponding payment, including canceled)), - 182 1 05 01021 01 1000 110;
- the minimum tax to be credited to the budgets of the constituent entities of the Russian Federation (the amount of the payment (recalculations, arrears and arrears of the relevant payment, including canceled)), - 182 1 05 01050 01 1000 110.
How to take into account the minimum tax in accounting?
In accounting, advance payments of tax under the simplified taxation system, tax payable at the end of the tax period, and the minimum tax are accounted for on account 68 “Calculations on taxes and fees”, to which a separate subaccount is opened (Chart of accounts for accounting of financial and economic activities of organizations and Instruction on its application, approved by the Order of the Ministry of Finance of Russia dated 10.31.2000 No. 94n).Account 68 “Settlements on taxes and fees” is credited to the amounts due on tax returns (calculations) to be paid to the budget, in correspondence with account 99 “Profits and losses” - for the amount of tax paid under the simplified taxation system (advance payments) and the minimum tax.
The main entries for the accounting of tax paid under the simplified taxation system are shown in the table.
Contents of operation | Debit | Credit |
Accrued advance payment based on the results of the first quarter (six months, nine months) | 99 | 68 |
It’s awesome. Down payment for six months (nine months) reduced | 99 | 68 |
Accrued tax at the simplified taxation system according to the results of the tax period | 99 | 68 |
It’s awesome. Tax was reduced for simplified taxation system based on the results of the tax period | 99 | 68 |
Accrued minimum tax | 99 | 68 |
Tax paid (advance payment, minimum tax) with the simplified taxation system | 68 | 51 |
According to the results of the tax period, “simplists” using the “income minus expenses” tax object calculate the minimum tax and compare it with the tax calculated in the general manner. The larger of them is payable.
When calculating the tax payable to the budget, the advance payments paid are taken into account, including the calculation of the minimum tax.
The calculation of the minimum tax is carried out directly in the tax declaration with the simplified taxation system, therefore, special attention should be paid to filling out the lines 100, 110 and 120 sec. 1.2.
For accounting purposes, the minimum tax is taken into account similarly to the tax under the simplified taxation system, calculated in the general manner.
The obligation to pay the minimum tax under the simplified tax system in 2018 can only appear for “simplistic” people with an object of taxation of income minus expenses. To understand whether you need to pay it, calculate this payment at the end of the year. The minimum tax amount is calculated as 1% of the income received, taken into account in the simplified tax system. And the minimum tax should be paid only if its value is greater than the single tax calculated in the general manner (clause 6 of article 346.18 of the Tax Code of the Russian Federation). That is, you need to compare two amounts.
Taxpayers who have suffered losses at the end of the year (which means that the single tax is zero) will also be forced to pay a minimum tax. Of course, it is equal to zero if there are no incomes for the reporting year.
At the end of the first quarter, six months and 9 months, the minimum tax cannot be paid. Advance payments for a single tax are considered during the year, provided that there is no loss. If you have a loss during the year, the advances are zero.
You can calculate the minimum tax in our program "". Consultation is available for users on all accounting issues 24 hours a day, 7 days a week. The first year of work in the "" program is completely free for you. Get started now.
Calculation Example
Success LLC applies the simplified tax system with the object of taxation: income minus expenses, tax rate - 15%. The indicators for 2017 are as follows:
- taxable income - 11,120,000 rubles;
- expenses accounted for the purposes of calculating the tax base for the single tax with the simplified tax system - 10,700,000 rubles.
The accountant, at the end of 2017, calculated the single and minimum taxes.
The minimum tax is 111,200 rubles. (11 120 000 rub. × 1%).
Single - 63,000 rubles. [(11,120,000 rubles - 10,700,000 rubles) × 15%].
Since the minimum tax turned out to be more than the single tax (111,200 rubles\u003e 63,000 rubles), according to the results of 2017, Success LLC transferred the minimum tax to the budget.
Terms of payment
In accordance with paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation, the single tax after the end of the reporting year must be transferred to the budget no later than the deadline set for filing tax returns. This is March 31, 2018 - for organizations and April 30 - for entrepreneurs (Clause 1, Article 346.23 of the Tax Code of the Russian Federation).
The deadline for the payment of the minimum tax following the results of the tax period is not directly defined in the Code. According to the tax authorities, it corresponds to the deadline for the payment of the single tax (letter of the Department of the Ministry of Taxes and Duties of Russia for Moscow dated September 23, 2003 No. 21-09 / 52140). Therefore, pay it at the time indicated above.
How to reflect in the declaration on the simplified tax system
If the minimum tax (line 280 of section 2.2) is greater than the single tax (line 273 of section 2.2), then the last line of section 1.2 (120) indicates the amount of the minimum tax payable. That is, the amount of such tax, adjusted for advance payments. So, if the amount of the calculated minimum tax (line 280 of section 2.2) exceeds the amount of advance payments for the year, the difference between the minimum tax and advances, minus the amount of advances to decrease, is indicated.
If there are more advances, then dash is put in line 120. And the difference between advances and the minimum tax, minus advances to decrease, is entered in line 110.
Example of filling out a declaration
Revenues of Svetlana LLC for 2017 amounted to 2 million rubles. (500,000 rubles each quarterly) Expenses - 1.920 million rubles. (480,000 rubles each quarterly). The company uses the object - income minus expenses. The tax rate is 15%.
The minimum tax for the year amounted to 20,000 rubles. (2,000,000 rubles. × 1%). 20 000 rub. the accountant of Svetlana LLC showed on line 280 “The amount of the calculated minimum tax for the tax period” of section 2.2 of the simplified tax system declaration for 2017. Moreover, the amount of “simplified” tax calculated for the year is 12,000 rubles. (2,000,000 rubles - 1,920,000 rubles) × 15%. The accountant showed 12,000 rubles. on line 273 of section 2.2 “The amount of the calculated tax for the tax period” of the declaration on the simplified tax system.
12 000 rub. (total tax)< 20 000 руб. (минимальный налог). Значит, ООО «Светлана» должно по итогам 2017 года заплатить минимальный налог. По итогам отчетных периодов 2017 года (квартал, полугодие, 9 месяцев) бухгалтер платил авансовые платежи по УСН. Авансовые платежи по УСН ежеквартально составляли по 3000 руб. (500 000 руб. – 480 000 руб.) × 15%. Авансы были отражены по строкам 020, 040 и 070 раздела 1.2 декларации. Итого за три отчетных периода авансы составили 9000 руб. (3000 руб. × 3). Новая форма декларации по УСН позволяет эти авансы зачесть в счет уплаты минимального налога.
The accountant reduced the minimum tax by the amount of advance payments: 20,000 rubles. - 9000 rub. \u003d 11 000 rub.
In the declaration on the simplified tax system in line 120 “The amount of the minimum tax payable for the tax period (calendar year)”, the accountant indicated the difference between the calculated minimum tax (line 280 of section 2.2 of the declaration) and advances paid in 2017 (the sum of lines 020, 040 and 070 Section 1.2 of the declaration) - 11,000 rubles.
Thus, the minimum tax payable for 2017 amounted to 11,000 rubles. This amount the accountant of Svetlana LLC transferred to the BCC minimum tax 182 1 05 01050 01 1000 110 no later than March 31.
See the sample declaration below.
If a simplist for business uses the “income minus expenses” system and incurs losses, then at the end of the tax period the minimum tax amount is calculated. In fact, in the simplified system two types of rates are used, but most often individuals who have suspicions that the first time doing business can not do without losses, choose exactly “income minus expenses”, since it is possible to pay the minimum tax under the simplified tax system .
In case of incurring losses at the beginning of the business, the government decided to take from the start-up entrepreneurs who do not have income, only the minimum percentage of tax, which is 1% of income. The amount calculated in this way will be the minimum tax.
What kind of tax is this?
Simplists are required to pay a single tax at a certain time. But at the beginning of the business it often happens that the company not only does not receive income, but also suffers losses. Therefore, the entrepreneur is obliged to pay tax in this situation of symbolic magnitude. Due to the fact that this tax is only 1% of the profit, it is called the minimum.
Despite the fact that the minimum tax of the simplified tax system 2017 allows you to transfer a symbolic tax amount to the budget, reduce it by more than 1% of the profit, simplifiers cannot. By law, the amount of the single tax cannot be less than 1% of the income received by the entrepreneur. If it is impossible to pay a single tax, the simplist will have to pay a minimum. But if the calculated single tax exceeds the minimum size, then the “real” tax is transferred to the budget.
The calculation of the minimum tax is based on the sum of all receipts. The calculation procedure uses a special formula. As the amount to be multiplied by 1%, all types of income suitable for tax are used.
For example, the entrepreneur Vasilek G.N. had an annual income of 34,203,000 rubles. The total amount of expenses recorded in the KUDiR in the total amount amounted to 34 304 200 rubles. When calculating, it turns out that for a year the entrepreneur, instead of profit, received a loss of 101,200 rubles. In such a situation, it is believed that the tax base at the applicable regular rate will be zero. The same tax will be equal to the same figure. But since, according to the law, a simplist is required to transfer tax even in case of loss, the minimum tax is deducted. For this, the amount of income received for the whole year is used. That is 34 203 000 x 1% \u003d 342 030 rubles.
So, for a year Vasilek G.N. will have to pay the minimum tax, the amount of which will be 342,030 rubles.
What the Simplifier Should Know
It is worth knowing that the minimum tax is paid only once a year. Each businessman has the right to use an advance payment in the form. Although you need to be prepared for the fact that the tax authorities can refuse such a set-off, requiring the actual payment of the minimum tax. But, in fact, the minimum tax is one of the parts of the single tax, on which advance payments are made. This means that using an advance payment to pay tax is quite possible. But just in case, the Federal Tax Service should file an application in any form, with copies of payments, for which transfers of advance payments were made.
If it was problematic to pay the minimum payment using the advance amount due to the use of different BCCs in these cases, then from 2017, a single BCC - 18210501021010000110 is used to transfer tax amounts at the rate of “income minus expenses”.
Many entrepreneurs, suffering losses for several months, transfer to the budget only the minimum tax instead of an advance payment. According to the law, every quarter a simplified person is obliged to make an advance payment. Transferring the minimum tax instead is a mistake.
USN combination
If an entrepreneur decides to combine this regime with another, for example, patent regime, then only those amounts that were received precisely during the conduct of simplification activities take part in the calculation of the minimum tax. It is also worth remembering that the minimum tax once a year after the end of the annual period is paid according to the STS “income minus expenses” mode.
But if the entrepreneur loses the right to the simplified tax system, then waiting for the end of the annual period is not required. The transfer of the minimum tax (if the single tax turned out to be equal to zero during the calculation) should be carried out at the end of the quarter in which the STS was lost.