Calculator of advance payments on dsn income. The deadline for paying advance payments according to the simplified tax system for individual entrepreneurs
This article will help you do it right. calculation of an advance payment using a simplified system. USN is the most popular and convenient taxation system, it is used by many organizations and Individual Entrepreneurs. According to the law that tax calculations and are submitted to the tax office once a year. And therefore, many taxpayers forget the procedure for calculating tax and paying advance payments, because they think that since we submit a declaration once a year, then advance payments do not need to be calculated and paid.
Sometimes, if the amount of simplified tax is small, then some taxpayers do not pay tax on the STS income, because they consider the calculation process to be long and difficult. But this is not the case, below we will show with simple typical examples how to calculate the tax on income from the simplified tax system.
We want to note that the violation of the deadlines for the payment of fines. So, the article will show the rules for calculating and paying advance payments and annual tax on income from the simplified tax system.
The simplified taxation system is dedicated to.
The reporting periods for payers of the simplified tax system are the first quarter, half a year and 9 months of the calendar year, the tax period is the calendar year.
It is necessary to transfer the advance payment under the simplified tax system to the budget no later than 25th of the month The that follows the quarter(). During the year, taxpayers with income from doing business must pay three advance payments:
- for the I quarter - until April 25 inclusive;
- for half a year - until July 25 inclusive;
- for 9 months - until October 25 inclusive.
At the end of the year, the STS tax is paid minus the advance payments paid earlier. The tax is calculated on an accrual basis. The deadline for paying the annual tax corresponds to the deadlines for submitting a declaration under the simplified tax system:
- organizations - no later than March 31,
- IP - no later than April 30.
Advance payments and USN tax are transferred in full rubles without kopecks.
Simplified tax calculation example
Tax on the simplified tax system for the year amounted to 200,000 rubles. In the first quarter there was no income, no advances were paid. For half a year, the advance amounted to 30,000 rubles, for 9 months - 40,000 rubles. At the end of the year, you need to pay 130,000 rubles (200,000 - 30,000 - 40,000).
CBC for the payment of simplified tax simplified tax system
to the menu
CALCULATION of an advance on the simplified tax system and insurance premiums for ENTREPRENEURS with and without employees
During a year insurance premiums in a fixed amount, you can transfer to the budget either immediately in full, or gradually in several payments. At the same time, reduce single tax(advance payment) only on the amount of contributions paid in the period for which the tax is calculated (advance payment). This is stated in the letters of the Ministry of Finance of September 4, 2013 No. 03-11-11 / 36393, of August 23, 2013 No. 03-11-09 / 34637, of April 3, 2013 No. 03-11-11 / 135, the Federal Tax Service of February 25, 2013 No. ED-3-3/643.
For additional contributions (1%) from income over 300,000 rubles. you can also reduce the single tax. The procedure is the same as for the main ones - you can reduce the tax in those reporting periods when the contributions were actually transferred to the budget. The same clarifications are in the letters of the Ministry of Finance dated March 22, 2016 No. 03-11-11 / 15822 and dated May 26, 2014 No. 03-11-11 / 24969.
If the entrepreneur ceases to operate, only deduct those contributions that the individual entrepreneur paid before the date of exclusion from the USRIP. This is the day when the tax inspector registered the fact of the termination of the entrepreneur's activity in the USRIP.
For example, if an entrepreneur was expelled from the USRIP on May 26, and he paid insurance premiums on May 27, they cannot be taken into account.
Note: Letter of the Ministry of Finance dated 08.27.2015 No. 03-11-11 / 49540.
to the menu
Tax advance, Object of taxation according to the simplified tax system - income
tax rate: 6%., Tax base: income listed in .
How to reduce the amount of USN tax - income
"Simplifiers" can reduce the amount of tax on the grounds listed in.
Following the law, the simplified tax can be reduced by:
- insurance premiums for compulsory pension insurance;
- mandatory insurance premiums health insurance;
- insurance premiums for compulsory social insurance against industrial accidents and occupational diseases;
- insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood;
- expenses for sick leave at the expense of the employer (except for accidents at work and occupational diseases). The days paid by the insured in the cases listed in federal law dated December 29, 2006 No. 255-FZ “On mandatory social insurance in case of temporary disability and in connection with motherhood”;
- payments under voluntary agreements personal insurance in favor of employees in case of their temporary disability (with the exception of accidents at work and occupational diseases).
Organizations and individual entrepreneurs with employees can reduce the tax amount under the simplified tax system by no more than 50% for the above reasons.
Individual entrepreneurs without employees who do not make payments and other remuneration to individuals, have the right to reduce the amount of tax on fixed insurance premiums in the Pension Fund of the Russian Federation and FFOMS in full. But only if these contributions are transferred to the specified funds. If the amount of tax at the end of the year is less than the transferred contributions, the tax does not need to be paid to the budget.
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 tax payment 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 next reporting period (when calculating the tax for six months, 9 months, a year).
Advice for IP
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.
to the menu
FORMULA for calculating tax and advance payment of the simplified tax system Income
It is necessary to multiply the income of the simplified tax system by 6% minus insurance premiums and / or fixed payments for individual entrepreneurs minus the previously paid advance payments. The procedure for determining income is explained in.
An example of calculating the tax on the simplified tax system.
In the first quarter of 2015 individual entrepreneur listed for himself fixed contributions the entire annual amount at once in the amount of 22,261.38 rubles. Consider the calculation of advance payments.
Period | Income (cumulative total) | Tax excluding advance payments | tax payable |
---|---|---|---|
I quarter | 300 000 | 18,000 (300,000 x 6%) | 0
Note: (since the contributions exceeded the tax, 18,000 |
I half year | 400 000 | 24,000 (400,000 x 6%) | 1739
(24 000 – 22 261) |
9 months | 400 000 | 24,000 (400,000 x 6%) | 0
(24 000 – 22 261 – 1739). Note: Since the amount of income has not changed, and an advance payment was made for the first half of the year, nothing needs to be transferred to the budget for 9 months. |
Year | 500 000 | 30,000 (500,000 x 6%) | 6 000
(30 000 – 22 261 – 1739) |
to the menu
Calculation of ADVANCE, Object of taxation - income minus expenses
How to reduce the tax base for insurance premiums
To reduce your tax base, keep all documents that . In addition, the costs must be economically justified and paid (). Only those expenses that are named in Art. 346.16 of the Tax Code of the Russian Federation.
Decrease tax base it is possible for the amount of loss received following the results of previous tax periods ().
Attention! . When paying advance payments later deadlines in the manner prescribed (letter of the Ministry of Finance of the Russian Federation of February 24, 2015 No. 03-11-06/2/9012).
Basic rules for paying a single tax on simplified taxation: rates, terms, periods
Object of taxation
Reporting periods:
- I quarter;
- half a year;
- nine month
Note: Art. 346.19 of the Tax Code of the Russian Federation
Tax and advance payments
Advance payments are paid no later than the 25th day of the first month following the expired reporting period.
Tax at the end of the tax period is paid by:
- organizations - no later than March 31 of the year following the expired tax period;
- individual entrepreneurs - no later than April 30 of the year following the expired tax period
Note: Art. 346.21 of the Tax Code of the Russian Federation
Minimum tax (if the object of taxation is the difference between income and expenses)
If the amount of the single tax is less than 1 percent of the income received, the minimum tax must be paid to the budget. The amount of the minimum tax is determined by the formula:
Minimum tax= Income received for the tax period × 1%
Note: P. 6, Art. 346.18 of the Tax Code of the Russian Federation
Tax reporting
Organizations submit declarations no later than March 31 of the year following the expired tax period.
-
How to fill out a tax return? How to calculate a single tax at a rate of 6% on income (USN-6). Calculation of advance payments. The program for calculating the single tax USN-6 in Excel format.
The entrepreneur must, on a quarterly basis, independently calculate and make advance payments under the simplified tax system, at the end of the year, it is possible to make adjustments to the amount of payments made.
What to do if the income received in the reporting period was not included in the advance
Since IP income on the simplified tax system is determined by the cumulative total and is taken into account in the reporting period by the date of receipt, it is important not to miss a single amount in the payment calculation. But if such a mistake happened, it is necessary to charge additional tax. For example, if unrecorded amounts of income for the first quarter are identified, you can adjust the amount of the advance payment for the six months, that is, you do not need to issue a separate payment order. Penalties for late additional tax assessment will be charged in any case. This cannot be avoided. However, there are no penalties for such violations.
Calculation of an advance payment under the simplified tax system
USN, "Income"
Advance payments of individual entrepreneurs who are on the simplified tax system can be reduced by the amount of insurance premiums. A businessman without staff has the right to reduce the tax by 100% of the fixed contributions paid. The law does not limit businessmen in terms of transferring contributions, emphasizing only the need to pay the entire amount during the calendar year. But the most convenient and profitable for an entrepreneur is the quarterly payment of deductions, then there will be no confusion with a decrease in tax payments. Entrepreneurs must transfer contributions by the last day of each quarter.
If the entrepreneur paid the full amount of fixed contributions at the beginning of the year, then it is impossible to reduce the tax for their entire amount at once. Reduction of advances and tax occurs quarterly by a quarter of the amount of fixed payments for the year. Moreover, the remaining part of them applies to subsequent reporting periods, reducing tax payments according to the scheme: for the 1st quarter 1/4 of the amount of deductions for the year, for the half year 1/2, for 9 months 3/4, for the year the full amount.
Individual entrepreneurs with hired personnel have the right to reduce tax and advances by no more than 50% on the amount of deductions paid from the salary of the staff of employees, including for themselves. The formula for calculating the advance: 6% of tax base, reduced by the amount of deductions and advances paid earlier.
It is important to remember that the transition of a businessman working in "one person" to an activity (albeit temporary) with a staff must be reflected in the calculation of advances for the entire year. You will have to recalculate the tax on a quarterly basis and charge additional penalties for underpayments, since there will be a difference due to a decrease in tax by the amount of deductions. AT USN declaration all recalculated amounts will need to be reported.
STS, "Income reduced by expenses"
If last year losses were made and the minimum tax was paid, then these amounts can be taken into account in the costs of the current year (or the next 10 years). The resulting losses over the course of several years, the IP has the right to transfer to the expenses of subsequent tax periods in the chronology in which they were admitted.
The formula for calculating the advance is as follows: 5-15% of the taxable base, reduced by losses from previous periods, the minimum tax and the transferred advances.
Note: You can quickly and correctly calculate advance payments on the simplified tax system using
The modern taxation system makes it possible to simplify tax administration, as well as financial statements, but entrepreneurs will have to make an advance payment on the simplified tax system quarterly.
Page content
Simplified work allows companies to avoid paying taxes on profits, value added, income individuals. The organization pays only a single tax and insurance premiums. To switch to a simplified system, you need to submit a notification to local authorities tax service. The transition occurs at the beginning of a new quarter.
An enterprise has the right to replace a tax object not earlier than the start of a new tax period. There are two types of objects of taxation:
- “Income”, the rate of which is 6%.
- “Income that is reduced by expenses” is equal to 15%.
What are advance payments
The simplified tax contribution is the estimated amount of the fee that must be paid, paid to the state budget after the reporting period. When the 1st quarter ends, the amount of tax at the time of its completion is calculated and paid. Further, the calculation is made based on the results of two quarters, deducting the tax paid in the first quarter. The difference is transferred to the treasury.
According to the same principle, the calculation is made for three quarters (with the deduction of the tax paid for the first six months of the reporting period). At the end, the total tax must be calculated.
During the year, various situations may develop (the organization receives a benefit that exceeds the so-called planned norms, or does not receive it at all), so the total amount may require additional payment of tax or its deduction from the treasury.
There are a few things to be aware of:
- The tax period is 12 months. The income statement is drawn up and submitted on an annual basis.
- There are three reporting intervals - 1st, 2nd quarter and 3rd. Upon their completion, the declaration is not drawn up and does not surrender. During these intervals, an advance fee is calculated and paid.
Is it necessary to pay
Important! Advance payments are required. They must be paid within a calendar year. This provision is specified in the Tax Code of the Russian Federation.
If you did not pay advance payments under the simplified tax system due to delay or refusal to pay, the tax service charges a penalty or draws up penalties. For timely payment, it is important to use special services that simplify accounting activities.
Despite the understanding that annual amount tax will be lower than advance contributions, they must be paid throughout the calendar year. As a result of the tax year, an overpayment of tax may be formed. The overpayment is refunded, counted against the payments of the next calendar year.
Liability and penalties for non-payment
122 article of the tax code Russian Federation states: "For the delay in the advance payment, the taxpayer is obliged to pay a penalty for each day of delay." The calculation of the amount of penalties is made according to a special formula prescribed by Article 75 of the Tax Code.
The formula takes into account the amount of the outstanding payment, the number of days (arrears) and the refinancing rate at the time of settlement. Penalties are calculated daily, regardless of weekends.
The countdown of days starts after the expiration of the last day until which the payment must be made, and until the full payment of the amount. On the day of payment of the advance and the penalty, the penalty is not charged. The regulation for the termination of the accrual of penalties is prescribed in Article 75, Section 7 of the Requirements approved by the Order of the Tax Service of Russia dated 2012 No. YaK-7-1/9.
Important! Penalties for late or non-payment are not provided for by the tax code.
Payment terms
When specific periods end, you need to make funds - advance payments for individual entrepreneurs on the simplified tax system. During the calendar year, you need to make three payments, because based on the results, the final amount of tax is calculated and paid. Money must be paid within twenty-five days after the reporting period.
2019: the timing of the advance payment under the simplified taxation system.
Important! If the deadline for making an advance payment or tax falls on a non-working day, it is postponed forward. That is, the advance payment can be made on the first business day.
For 12 calendar months, taxpayers pay additional fees, taking into account the listed advances. At the end of the reporting year, tax must be paid:
- Individual entrepreneurs until April 30 of the year following the past.
- Organizations-enterprises until March 31 of the year following the past.
If work on the simplified tax system is terminated, the fee is paid before the 25th day of the month following the completion of the activity. In case of loss of the right to a special regime, the tax is paid in full by the 25th day of the month following the quarter in which the prerogative to apply the simplified tax system was lost.
Failure to pay the fee after a year on time threatens to impose fines. The amount of penalties is prescribed by Article 122 of the Tax Code.
Reducing advance payments by the amount of insurance premiums
The amount of insurance contributions paid by individual entrepreneurs, contributions for the labor collective of companies and individual entrepreneurs, contribute to a decrease in the estimated cost of the tax. The reduction algorithm depends on the object of taxation:
- On the simplified tax system "income" the amount of the calculated payment is reduced.
- On the simplified tax system “income minus expenses”, the amount of contributions paid is taken into account in the amount of income received.
An important condition for individual entrepreneurs operating at the simplified tax rate = 6% is the fact that there are workers. The presence of employees working on the basis of a labor, civil law contract makes it possible to reduce advance payments by up to fifty percent.
The absence of workers allows you to reduce advance payments to the amount of advance payments paid. Low-profit enterprises with absent employees and revenues can reduce advances to the cost of contributions.
If initially the entrepreneur worked on his own, and after a while he hired workers, the amount of payments for the period when there were no hired workers is taken into account.
When accepting employees in June, the individual entrepreneur may reduce the amount of the advance by the amount that has already been paid for two quarters. In the future, by the end of the previous period and following its results, the amount can be reduced to half, even if the workforce is dismissed already in the next period of the so-called reporting.
Calculation of the advance payment under the simplified tax system "income"
To calculate the amount required to pay tax, you need the following data:
- The tax rate indicator.
- The total amount of insurance payments for the past period.
- The amount of advance payments made in the current tax period (12 months).
This article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how to solve your particular problem - contact our consultant for FREE!
In some cases, the tax USN regional authorities can reduce up to 1%. But not everyone today knows how to calculate an advance payment on the simplified tax system income using an example.
IP Voroshilov in the 1st quarter received revenue equal to 560,000 rubles. Of these, insurance premiums were paid, the amount of which amounted to 13,995 rubles.
The preliminary contribution under the simplified tax system for the first quarter is: (560000x6%) -13995=19605 rubles.
For half a year, Voroshilov's total profit amounted to 980,000 rubles, and the amount of insurance payments for two quarters was 27,990 rubles. The payment under the simplified tax system will be: (980000x6%) -27990-19605=11205 rubles.
For three quarters, Voroshilov's profit amounted to 1,230,000, the amount of insurance premiums - 41,985 rubles.
The advance payment at the end of three quarters will be equal to: (1230000x6%) -41985-19605-11205=11005 rubles.
At the end of the reporting period, the amount of profit is 1870000, insurance payments- 55980 rubles.
The minimum tax payable for tax year: (1870000x6%) -55980-19605-11205-11005=14405
Calculation of the advance payment on the simplified tax system "income minus expenses"
The calculation of advance payments under the simplified tax system "income minus expenses" is made if the following information is available:
- The amount of income for the period on an accrual basis.
- The amount of expenses for the interval by cumulative calculation.
- The applicable tax rate.
- Amounts of advance payments made in previous quarters of the current year.
Knowing the above data, the advance is calculated according to the formula: Advance payment = (Profit for the period - Expenses for the period) * Tax rate - Advance payments of previous periods.
The simplified tax rate "income minus expenses" in some regions may be 3%.
Let's look at the calculation with an example.
The individual entrepreneur Kologrivy has no staff. According to the calculations of the first quarter, the receipt of income is 150,000 rubles, the costs of this reporting period are 45,000 rubles. The simplified tax rate is 15%.
Advance payment at the end of the 1st quarter = (150,000-45,000) * 15% = 15,750 rubles.
The second quarter brought a profit of 210,000 rubles, expenses amounted to 95,000 rubles.
Advance payment (after 6 months) = (150,000 + 210,000) - (45,000 + 95,000) * 15% -15,750 = 17,250 rubles.
Costs for three quarters of IP Kologrivy amounted to 110,000, profit - 350,000.
Advance payment (for 9 months) \u003d (150,000 + 210,000 + 350,000) - (45,000 + 95,000 + 110,000) * 15% -15,750-17,250 \u003d 36,000 rubles.
The amount of income for the calendar year is 800,000, the cost of the tax base is 165,000.
The amount of tax payable to the treasury: (150000+210000+350000+800000) – (45000+95000+110000+165000) *15%-15750-17250-36000=95250
When calculating an advance payment insurance payments are not taken into account as they are added to expenses.
CBC for making payments
The abbreviation KBK means a budget classification code that is written on receipts or bank papers for the payment of duties. The BCC of advance contributions under the simplified system and single tax payments are the same. Advance payments under the simplified tax system in 2019 will be made by the current CCC, ratified by the Ministry of Finance in 2013.
If an incorrect code is indicated, the fee is unpaid, since in Art. 45 tax code two omissions are indicated in the payment receipt:
- Incorrect name of the receiving bank.
- Incorrect account of the Federal Treasury Service.
Specifying an incorrect code when making advance payments will result in an incorrect distribution of the amounts paid, which will result in an underpayment of the advance payment. In order not to look for where the payment went and not to contact the IFTS, carefully fill in the details of the transfer. Codes budget classifications by types of advance contributions are shown in the table below.
Organizations and businesses working on simplified system taxation (STS), it is prescribed throughout the year to make certain deductions to the budget within the framework of this system. In this case, the exact amount of payments depends on the chosen object of taxation. In our article, we will look at how calculate down payment on USN.
Object "Income minus expenses"
First you need to determine the specific size (amount) of accrued advance payments under the simplified tax system during the year, and then - the final tax. This helps to fill out the simplified declaration correctly and quickly.
Calculation of each advance payment - for the 1st quarter, half a year, 9 months - in general view carried out according to the following scheme:
|
Here's what it looks like in the declaration:
The results of the calculations are given in the corresponding lines of Section 2.2 of the declaration. Moreover, under each of them there is a hint: what exactly the simplest mathematical manipulations need to be carried out and with the indicators of which lines. It's almost impossible to get confused.
At the second stage, the amounts necessary for transfer to the budget are determined based on the results of the reporting periods and the year as a whole. They are already included in Section 1.2 of the declaration.
To calculate the amount of the advance payment payable in this reporting period, you should: subtract the advance payment for the previous period from the amount for this period.
Note: the size of the advance payment for the 1st quarter does not need to be reduced by anything, since there were no advance payments.
Object "Income"
The calculation of advance payments only from income for the 1st quarter, half a year and 9 months is done as follows:
|
More specific guidance on how to calculate down payment for the object "revenues" can always be found under the lines of Section 2.1.1 of the declaration.
Keep in mind that advances and taxes that should be transferred to the budget reduce not only the amounts of advance payments that were accrued in previous reporting periods, but also:
- insurance premiums (including the merchant's own);
- temporary sickness benefits;
- contributions under voluntary personal insurance contracts.
There is a feature: when the listed amounts of benefits and contributions are paid by organizations or individual entrepreneurs with employees, the reduction of the advance payment / tax by the amount of the contribution / allowance as a whole cannot be more than 1/2 of the advance payment.
In the second situation - when an individual entrepreneur does not have staff - it is allowed to reduce advances by the entire amount of contributions that he made “for himself”. Of course, disability benefits and deductions under insurance contracts do not affect the amount of the advance at all.
There is a fourth option - this is the trading fee that was paid as part of this reporting period. Thanks to him, the advance payment on the simplified tax system for all payers of the collection will be reduced by its entire amount.
Note: when reducing the advance payment, only the amounts actually deducted are taken into account. That is, it can only be reduced after the fact.
The results for the reporting periods are calculated according to the following formula:
- ADVANCE otch- the amount of the advance payment for the given reporting period;
- (CONTRIBUTIONS + BENEFITS)- the amount that reduces the advance payment for this reporting period;
- ADVANCE passed- the total amount of the advance payment based on the results of the previous reporting period (except for the 1st quarter).
More precise guidance on the calculations to be made can be found on the pages of Section 1.1 of the USN declaration.
When to transfer to the budget
According to law deadline for payment of advance payments under the simplified tax system– up to and including the 25th day of the month following reporting period. Thus, the transfer should occur in accordance with the following schedule:
CBC for making payments
For example, for an object STS "income" KBK advance payment next:
182 1 05 01011 01 1000 110.
If the object is “income minus expenses”, then the BCC:
182 1 05 01021 01 1000 110.
If you don't make an advance
It's important that penalty for non-payment of advance payment under the simplified tax system generally not provided for by the Tax Code of the Russian Federation. Instead, they will only "drip" penalties.
One more moment. If at the end of the year the amount of the total amount of tax under the simplified tax system is less than all accruals of advance payments, then penalties for overdue advances are subject to recalculation and reduction.
The simplified taxation system is one of the most cost-effective tax regimes available for both individuals (IP) and legal entities. The main advantage of this system is the replacement of the “triad” of taxes with one single tax. Advance payments under the simplified tax system are paid at the end of each reporting period, tax - at the end of the year.
What are advance payments USNO
During the year, entrepreneurs and companies using (hereinafter USNO, simplified taxation) must make 4 payments:
- 3 advance, at the end of each reporting period.
- Tax calculated at the end of the year, taking into account previously paid advances.
The reporting period for the USNO is 1 quarter, half a year and 9 months. tax period- calendar year.
Advance payment - this is the amount calculated for each reporting period on an accrual basis from the beginning of the year, paid to the budget quarterly.
Payment terms
The simplification advance must be paid no later than 25 days from the end of the reporting period.
Table No. 1. Dates for the payment of advances for the simplified taxation system
At the end of the year, tax must be paid:
- IP - until April 30 year following the reporting year
- Companies - until March 31 year following the reporting year.
If the due date for payment of an advance payment or tax falls on a weekend or holiday, it is postponed to the first business day.
Reducing advances on the amount of contributions
Simplified advances can be reduced by paid insurance premiums for yourself and your employees. Fixed contributions also include transfers in the amount of 1% in excess of income over 300,000 rubles.
USNO - 6%
Individual entrepreneurs and companies using the USNO 6% can reduce advance payments for insurance premiums paid in this quarter, both for themselves and for their employees.
If the simplifier does not have employees, he can reduce the advance payable by the entire amount of insurance premiums, down to zero.
The profit of IP Morozov for the 1st quarter of 2017 amounted to 88,000 rubles. In the same quarter, the entrepreneur paid contributions to his own pension and medical insurance in the amount of 5,500 rubles. He has no employees
The amount of the advance payable to the budget, taking into account contributions, will be 0 rubles, since insurance premiums exceed the amount calculated for payment:
(118,000 x 6%) - 5,500 rubles.
If the simplistic person has employees, then the advance payment (tax) can be reduced by no more than 50%.
The profit of IP Trofimov in the 1st quarter amounted to 72,000 rubles. In the same period, he paid insurance premiums for himself in the amount of 6,250 rubles. and his employee in the amount of 10,020 rubles.
The tax payable, excluding contributions, will be 4,320 rubles. Since insurance premiums exceed the amount of the advance payable, it will only be possible to reduce it by half:
4 320: 2 = 2 160 rub.
It should be noted that the advance can only be reduced by contributions paid in the same quarter or for earlier periods.
Read also: A sample of filling out a declaration on the simplified tax system 6% for individual entrepreneurs and LLCs in 2019
IP Belsky paid insurance premiums in April 2017. He will be able to take into account these contributions only when calculating the advance payment for the six months and subsequent periods.
If an employee was hired in the middle of the year, then the calculation of the advance with a limit of 50% is made before the end of the year, even if the employee was fired in the next quarter.
IP Seleznev hired 1 employee in the 1st quarter, who was fired in the 2nd quarter. Starting from the 1st quarter and until the end of the year, Seleznev will have to calculate advance payments and tax under the simplified taxation system, subject to a 50% limit.
USNO - 15%
The procedure for reducing advances and taxes on the “income minus expenses” object is somewhat different than on the “income” object.
When calculating the advance payment at the facility “income minus expenses”, the amount of insurance premiums paid is included in expenses and reduces not the advance payment itself, but the tax base for it.
IP Belov in the 1st quarter made a profit of 800,000 rubles, expenses based on the results given period amounted to 690,000 rubles. Also, in January, Belov paid contributions for his own insurance in the amount of 10,000 rubles.
When calculating the advance, he must include the amount of contributions paid as part of the expenses. Thus, Belov's expenses will amount to 700,000 rubles. (690,000 + 10,000). The advance payment will be equal to 15,000 rubles.
(800,000 - 700,000) x 15%
The expenses include the entire amount of paid insurance premiums, both for yourself and for employees, without a limit of 50%.
The composition of expenses at the object "income minus expenses" can also include the amount of losses of previous periods and the difference between the amount paid last year minimum tax and tax calculated in general order for the same period.
Calculation of the advance payment on the simplified tax system "income"
The simplist calculates the advance on the “income” object using the formula:
(Income x 6%) - insurance premiums - advances paid earlier
Please note that the USNO "income" rate may be reduced by regional authorities to 1%.
Calculation example
IP Kuzmin in the 1st quarter made a profit of 230,000 rubles. and paid insurance premiums in the amount of 6,997.5 rubles.