STS income minus expenses 1. Minimum tax: how to calculate and how to take into account
For "simplifiers" who use income reduced by the amount of expenses as an object of taxation, under certain conditions, the obligation to pay the minimum tax is established. And many, choosing between objects of taxation, often give their preference to the object “income minus expenses” precisely because of the possibility of paying a minimum tax.
To begin with, we note that the payment of the minimum tax is not always associated with the organization's losses, therefore, its payment does not indicate the organization's deviation from the main direction - making a profit.
The minimum tax is such a payment that must be calculated and paid at the end of the year if the organization has worked at zero or minus (has received a loss), and also if the calculated single tax according to the simplified tax system has turned out to be less than the minimum tax. The amount of the minimum tax is 1% of the amount of income received for the year, while the expenses of the organization are not taken into account.
There are no special deadlines for paying the minimum tax, in this regard, it must be paid no later than the deadline for filing a declaration under the simplified tax system, that is, March 31 for organizations and April 30 for individual entrepreneurs.
Example 1
LLC "Topol" for 2015 received income in the amount of 500,000 rubles. and incurred expenses of 450,000 rubles. The tax rate is 15%. You need to calculate the minimum tax for the year.
Tax base: 500,000 rubles. - 450,000 rubles. = 50,000 rubles.
Tax amount: 50,000 rubles. x 15% = 7500 rubles.
Minimum tax: 500,000 rubles. x 1% = 5000 rub.
7500 rub. > 5,000 rubles, therefore, Topol LLC must pay a tax of 7,500 rubles.
Example 2
Let the same organization as in the first example receive an annual income of 1,000,000 rubles. at an expense of 980,000 rubles.
Then the tax base will be: 1,000,000 rubles. - 980,000 rubles. = 20,000 rubles.
Tax amount: 20,000 rubles. x 15% = 3000 rub.
Minimum tax: 1,000,000 rubles. x 1% = RUB 10,000
3000 rub.< 10 000 руб., следовательно, организации нужно будет заплатить минимальный налог, но в 2016 г. разницу в 7000 руб. = (10 000 – 3000) можно будет включить в расходы при расчете налога за 2016 г.
IMPORTANT IN WORK
There is no need to reflect the minimum tax in the Book of Income and Expenses.
Payment of the minimum tax upon transition from the simplified tax system to the general regime during the year
Legal entities applying the simplified taxation system can switch to the general taxation system or independently, reporting their decision tax authorities no later than the 15th day of January of the next year (month?) (clause 6 of article 346.13 of the Tax Code of the Russian Federation), or they are transferred to it due to violations of the conditions application of the simplified tax system. In case of non-independent transition, the transition is carried out in accordance with paragraph 4 of Art. 346.13 of the Tax Code of the Russian Federation, from the beginning of the quarter in which the violation was committed, and the tax authorities must apply for the transition within 15 calendar days after the end of the reporting (tax) period in which the violation was committed (clause 5 of article 346.13 of the Tax Code of the Russian Federation) . There are specially designed application forms.
GOOD TO KNOW
If losses are received in more than one tax period, such losses are carried forward to future tax periods in the order in which they were received.
On the loss of the right to use the simplified tax system, there was an interesting arbitrage practice. For example, there is a resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 2, 2013 No. 169/13, which refers to an organization on the simplified tax system (“income-expenses”) that lost the right to use the simplified tax system during the year. There is a question about paying the minimum tax.
According to some courts, in case of loss of the right to apply the simplified tax system during the year, the tax period will be considered the one that was reporting, preceding the quarter in which the transition to the simplified tax system took place (for example, resolutions of the Federal Antimonopoly Service of the North-Western District dated December 28, 2011 No. A26-11119 / 2010, FAS of the East Siberian District of 04/08/2008 No. A33-9924 / 07).
Other courts considered that it was unlawful to calculate the minimum tax for the reporting period, since it is determined based on the results of the tax period, and as such, in accordance with paragraph 1 of Art. 346.19 of the Tax Code of the Russian Federation, the calendar year is recognized (clause 6 of article 346.18 of the Tax Code of the Russian Federation).
The Presidium of the Supreme Arbitration Court of the Russian Federation concluded that the amount of the minimum tax should be determined as of the last day of the application of the simplified tax system, i.e. on reporting date otherwise, there will be unreasonable evasion from paying a single tax in the proper amount.
POSITION OF THE COURT
If the taxpayer loses the right to apply the simplified tax system during the calendar year and the amount of tax (advance tax payments) calculated for reporting periods before the loss of the right to use the simplified tax system, less than 1% of the income received, then formally he is not required to pay the minimum tax.
Decree of the Federal Antimonopoly Service of the Volga District dated 09/05/2012 No. Ф06-6813 / 12.
It is extremely important when switching to a general taxation system to decide which method of calculating income tax the organization will use in the future. If the organization chooses the cash method, then it will not have any special changes and difficulties, since with this method there is no special procedure for generating income and expenses. Therefore, we propose to dwell in more detail on the accrual method, since there are a number of special rules in its application, in accordance with paragraph 2 of Art. 346.25 of the Tax Code of the Russian Federation.
Income
First you need to pay attention to income and include accounts receivable in them, because when applying the simplified tax system accounts receivable was not included in income, that is, the cost of goods (works, services, property rights) shipped but not paid for by buyers was not taken into account in income. But if, after the transition to the general system of taxation, the organization receives payment for goods sold (works, services), when the simplified tax system was applied, VAT should not be charged on these amounts.
GOOD TO KNOW
The minimum tax is not inherently independent either additional tax paid in connection with the application of the simplified tax system, it limits only its minimum size, which is determined by the results economic activity taxpayer for the tax period.
Example 3
LLC "Topol" in 2015 used the USN. In December 2015, the organization sold goods worth 30,000 rubles to the buyer, but payment was received only in March 2016. From the beginning of 2016, Topol LLC switched to the general taxation system and chose the accrual method for accounting for profits. Income tax is paid monthly based on actual profit. What to do with sold goods?
On 01/01/2016, it is necessary to include 30,000 rubles. in the composition of income subject to taxation, but when calculating the tax, take into account outstanding receivables in the amount of 30,000 rubles. Therefore, payment for goods sold, which will be received in March 2016, will not increase the tax base for income tax.
GOOD TO KNOW
Accounts receivable are included in the income of the transitional period, despite the fact that they are uncollectible.
Also, a situation may arise when the receivables will not be repaid, that is, the organization incurs a loss and bad debts arise. In this case, the loss cannot be taken into account for tax purposes, and there are no grounds to attribute these losses to the expenses of the transition period, since the debts were formed when applying the simplified tax system. These losses do not fall under Art. 346.16 of the Tax Code of the Russian Federation, neither under paragraph 2 of Art. 346.25 of the Tax Code of the Russian Federation. The Ministry of Finance of Russia, in its letter dated June 23, 2014 No. 03-03-06/1/29799, adheres to the same position.
Example 4
Topol LLC in 2016 is switching from USN to OSN. At the end of 2012, the organization carried out work on finishing the apartments of the new residential complex in the amount of 1,000,000 rubles. The customer did not pay for the work, in connection with this, in 2015 the amount was written off as an expired debt.
The following entries will be made in the accounting:
When calculating a single tax under the simplified tax system, you do not need to take into account the amount of 1,000,000 rubles.
And when switching to the general taxation system, the amount of 1,000,000 rubles. must be included in income. At the same time, the tax base of the transitional period will not be reduced by this amount.
GOOD TO KNOW
The minimum tax is calculated for the calendar year, that is, once at the end of the tax period. Accordingly, according to the results of the reporting periods - the first quarter, six months and nine months of the calendar year - the minimum tax is not calculated.
Advances
Here the situation is exactly the opposite. All advances received remain included in the tax base under the simplified tax system (clause 1 of article 251 of the Tax Code of the Russian Federation), even if the goods (work, services, property rights) are shipped after the transition to the general taxation system. Therefore, the proceeds from the sale of such goods (works, services) will not increase the tax base for income tax. This is due to taking into account the income included for the calculation of income tax, as part of the proceeds from sales, payment, even partial, which was not made before the date of transition (clause 1 clause 2 article 346.25 of the Tax Code of the Russian Federation). In connection with the admission Money for goods (works, services) before the change in the tax regime, there will be no debts of buyers to the organization at the beginning of the application of the DOS. This opinion was formed by both the tax authorities and the judiciary.
Costs
Here we should not forget about accounts payable, which is available to the budget, employees or suppliers. To calculate income tax after the transition to the general taxation system, it is necessary to take into account the amounts for the work or services provided before the transition, but paid after the transition to another taxation system, since the simplified tax system uses the cash method, and with it expenses are recognized only at the time they are made. So, according to the tax under the simplified tax system accounts payable does not reduce the tax base, but with common system taxation and accrual method costs should be recognized immediately, regardless of their payment.
GOOD TO KNOW
Advance tax payments paid in connection with the application of the simplified tax system, paid during the year, are credited against the payment of the minimum tax on general rule paragraph 5 of Art. 346.21 of the Tax Code of the Russian Federation.
Example 5
LLC "Topol" in 2015 used the USN ("income-expenses"). After the transition to DOS, the accrual method was chosen. At the end of the year, the organization purchases the raw materials necessary for the production of products in the amount of 100,000 rubles. (excluding VAT), manufactures products from it and sells them to the buyer for 120,000 rubles. Payment from buyers of products will be received only in February 2016, and Topol LLC itself will pay for raw materials only in March 2016. How to take into account income and expenses when switching to OSN?
As of January 1, 2016, the cost of the raw materials received must be included in the expenses to reduce the tax base for income tax in the amount of 100,000 rubles. and 120,000 rubles. - in the composition of income for the calculation of income tax.
GOOD TO KNOW
If the right to the simplified tax system has been lost since February 01, then the minimum tax should be calculated for the 1st quarter.
Filling out the declaration on the simplified tax system when paying the minimum tax
When applying the simplified tax system (“income-expenses”), organizations and individual entrepreneurs fill out sections specially designed for this - 1.2, 2.2, while sheets that are not related to the organization do not need to be applied in an empty form.
Title page
It contains basic information about the organization and the lease period. You need to fill in the TIN, KPP, adjustment number (if it is an adjustment), the tax period, which is determined in accordance with Appendix 1 to the Procedure (for the year - code 34), reporting year - the year for which you submit the declaration (for individual entrepreneurs in the field "Taxpayer » the full name is indicated), the name of the organization in accordance with the constituent documents and the main code of the type economic activity(OKVED), assigned to the organization according to the all-Russian classifier.
Section 1.2
Usually, for convenience, this section is filled out after section 2.2, since the total amounts of advance payments and tax payable or reduced are reflected here.
Line number | What to put on the line |
---|---|
010 | OKTMO |
020 | The amount of the advance payment transferred for the 1st quarter |
040 | The amount of the advance payment transferred for half a year |
050 | Negative difference between the amount for half a year and the first quarter |
100 | Amount of advance payment transferred for 9 months |
110 | Negative difference between the amount of tax for the year and the advance payments paid |
120 | Minimum tax payable per year |
GOOD TO KNOW
In lines 030, 060, 090, you do not need to re-indicate OKTMO if the location has not changed.
Section 2.2
Line number | What to put on the line |
---|---|
210 | Revenue for the I quarter |
211 | half year income |
212 | Income for 9 months |
213 | Income per year |
220 | Expense for the 1st quarter |
221 | Half-year expense |
222 | Consumption for 9 months |
223 | Consumption per year |
230 | Loss for previous tax periods |
240 | The difference between income and expenses for the first quarter |
241 | Difference between income and expenses for half a year |
242 | Difference between income and expenses for 9 months |
243 | The difference between income and expenses for the year |
250 | Negative difference between income and expenses for the first quarter |
251 | Negative difference between income and expenses for half a year |
252 | Negative difference between income and expenses for 9 months |
253 | Negative difference between income and expenses for the year |
260 | tax rate for the first quarter |
261 | half-year tax rate |
262 | Tax rate for 9 months |
263 | Tax rate per year |
270 | Amount of advance payment for the 1st quarter |
271 | Amount of advance payment for half a year |
272 | Amount of advance payment for 9 months |
273 | Amount of advance payment per year |
280 | Minimum Tax |
GOOD TO KNOW
Period data is shown on an accrual basis.
Row Calculation
Line number | How to get a |
---|---|
240 | 210 – 220 |
241 | 211 – 221 |
242 | 212 – 222 |
243 | 213 – 223 – 230 |
270 | 240x260 |
271 | 241 x 261 |
272 | 242x262 |
273 | 243x263 |
280 | 213 x 1% |
GOOD TO KNOW
Section 3 is filled in when the organization receives additional funding from the previous year, unused and not expired, in accordance with paragraphs. 1 and 2 Art. 251 of the Tax Code of the Russian Federation.
Accounting for the purposes of applying the simplified tax system of the amount of the difference between the amount of the minimum tax paid and the amount of tax calculated in the general manner
When paying the minimum tax, all advance payments that were paid by the organization for the entire tax period (during the year) can be offset. If the amount of advance payments exceeds the amount of the minimum tax, you will not have to pay it, and the remaining difference can be returned by writing an application to the tax authorities, or simply offset in the next tax period against taxes. You should also be careful when transferring the amount of the minimum tax to the tax authorities, since the CBC for the minimum tax differs from the CBC for the single tax under the simplified tax system.
In addition, you can take into account the difference between the single and minimum tax in the next year's expenses. To avoid litigation, this difference should be taken into account at the end of the year, and not during. A specific period for the transfer of the difference has not been established, therefore, this period can be considered equal to 10 years, in accordance with paragraph 7 of Art. 346.18 of the Tax Code of the Russian Federation, similar to the transfer of losses.
The "simplifiers" who apply the object of taxation "income minus expenses" recall the minimum tax once a year - at the end of the tax period. Read about the cases in which the minimum tax is paid, how to set off advance payments when calculating the minimum tax, how to reflect the amount of the accrued minimum tax in accounting, read in the proposed material.
When are "simplifiers" required to pay the minimum tax?
The obligation to pay the minimum tax is provided only for “simplifiers” who have chosen the object of taxation “income minus expenses”, therefore, further we will only talk about this part of organizations and individual entrepreneurs using the simplified taxation system.The procedure for calculating the minimum tax is established by Art. 346.18 of the Tax Code of the Russian Federation.
All “simplifiers” are required to calculate the minimum tax. Then you need to compare the amount accrued in general order tax with the amount of the minimum tax: the larger of them is subject to payment to the budget. Thus, the minimum tax is paid in the case when the amount of tax calculated in the general manner 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 as expenses when calculating the tax base, including increasing the amount of losses that can be carried forward to the future.
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 par. 1 p. 4 art. 346.20 of the Tax Code of the Russian Federation, the laws of the constituent entities of the Russian Federation may establish a rate for tax paid in connection with the application of the simplified taxation system in the amount of 0% for taxpayers - individual entrepreneurs registered for the first time after the entry into force of these laws and engaged in entrepreneurial activities in the production, social and (or) scientific fields, as well as in the field of household services population.
These taxpayers are entitled to apply a tax rate of 0% from the date of their state registration as individual entrepreneurs continuously for two tax periods. The minimum tax provided for in paragraph 6 of Art. 346.18 of the Tax Code of the Russian Federation, in this case it is not paid.
Since in a number of subjects of the Russian Federation relevant laws have been adopted, individual entrepreneurs that meet the stated requirements, have the right not to pay the minimum tax at the end of the tax period (letters of the Ministry of Finance of Russia dated 08.27.2015 No. 03‑11‑11/49542, dated 02.16.2016 No. 03‑11‑11/8498).
For organizations and individual entrepreneurs that do not fall under the exception, let's continue talking about the minimum tax.
From the above rules 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 the tax base absent - income accounted for under the simplified taxation system is less than expenses recorded for the simplified taxation system;
- when there is neither profit nor loss, that is, the taxable base is equal to zero - incomes are equal to expenses;
- when there is a taxable base, but the excess of income over expenses is insignificant.
- income - 5,500,000 rubles;
- expenses - 5,700,000 rubles.
The tax calculated in the general manner is equal to 0 rubles, since a loss has been received.
There is no tax base: (5,500,000 - 5,700,000) rubles.< 0
An organization applying the simplified taxation system with the object of taxation "income minus expenses" received in 2015 following results(income and expenses are calculated according to the rules established by Chapter 26.2 of the Tax Code of the Russian Federation):
- income - 5,500,000 rubles;
- expenses - 5,500,000 rubles.
Do I need to pay the minimum tax in this case?
Tax calculated in the general manner: (5,500,000 - 5,500,000) rubles. x 15 % = 0 rub.
Minimum tax: 5,500,000 rubles. x 1 % \u003d 55,000 rubles.
The minimum tax in the amount of 55,000 rubles is subject to payment to the budget.
An organization applying the simplified taxation system with the object of taxation "income minus expenses" for 2015 received the following results (income and expenses were calculated according to the rules established by Chapter 26.2 of the Tax Code of the Russian Federation):
- income - 5,600,000 rubles;
- expenses - 5,500,000 rubles.
Do I need to pay the 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 rubles.
The minimum tax in the amount of 55,000 rubles is subject to payment to the budget.
From the above examples it can be seen that the amount of the minimum tax is actually independent of the resulting entrepreneurial activity financial results and is of a fiscal nature.
The "simplifiers" tried to challenge the constitutionality of paragraph 6 of Art. 346.18 of the Tax Code of the Russian Federation, having filed a complaint with the Constitutional Court (Determination of the Constitutional Court of the Russian Federation of May 28, 2013 No. 773-O). According to the taxpayer, the contested legal provision establishes the obligation to pay the minimum tax when using the simplified taxation system, thereby not taking into account the real results of entrepreneurial activity, and an excessive tax burden is imposed.
But the Constitutional Court refused the applicant, noting that the challenged norm of the Tax Code of the Russian Federation, being aimed at creating an appropriate regulatory framework for the 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), in itself cannot considered as violating the applicant's constitutional rights.
A similar opinion is shared by representatives of the Federal Tax Service in Letter No. SA-4-7/23263 dated December 24, 2013, recalling that the transition to the USNO is voluntary for the taxpayer.
Thus, the “simplifiers”, who have chosen the object of taxation “income minus expenses”, are obliged to calculate the minimum tax at the end 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 the "simplified" is the book of income and expenses of organizations and individual entrepreneurs using the simplified taxation system, approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n. In that tax register the calculation of the minimum tax and its comparison with the tax paid in the general manner is not provided.The calculation of the minimum tax is made in the tax return under the USNO, approved by Order of the Federal Tax Service of Russia dated 04.07.2014 No. ММВ-7-3/ [email protected] At the time of preparation of this material, no changes have been made to the named form.
"Simplifiers" who apply the object of taxation "income minus expenses" fill out title page, sec. 1.2. and sec. 2.2. Section 3 is completed only if the "simplifier" receives funds from targeted funding.
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 under line code 280.
After the section is completed. 2.2, we proceed to filling out section. 1.2. It is in this section that the amount of tax calculated in the general manner is compared with the calculated minimum tax.
Particular attention should be paid to filling in 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 amount of 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 amount of the minimum tax. Line 110 is filled in when paying the minimum tax only if the “simplifier” must pay the minimum tax (the amount of tax calculated in the general manner is less than the amount of the minimum tax) and the amount of advance payments paid more than the amount minimum tax;
- line 120 is filled in if, following the results of the tax period, the amount of the calculated minimum tax (line 280 section 2.2) is greater than the amount of tax calculated in the general manner for the tax period (line 273 section 2.2), and provided that the amount of advance payments is less than the amount minimum tax.
Let's give examples (numbers are conditional).
- the minimum tax amount is 45,000 rubles.
V this example the tax calculated in accordance with the general procedure is payable, since it is more than the minimum tax: 60,000 rubles. > 45 000 rub.
Additional payment for the tax period is subject to 10,000 rubles. (60,000 - 50,000).
On line 100 sect. 1.2 indicates 10,000 rubles.
An organization applying the simplified taxation system with the object of taxation "income minus expenses" has the following indicators:
- the amount of tax 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 is payable: 75,000 rubles. > 60,000 rubles
Since the amount of advance payments paid is greater than the amount of the minimum tax (90,000 rubles > 75,000 rubles), line 110 of section 1.2 - 15,000 rubles are indicated on it. (90,000 - 75,000).
In this case, there is an overpayment of tax paid under the simplified taxation system, which can be set off against the payment of future advance payments or returned to the current account.
An organization applying the simplified taxation system with the object of taxation "income minus expenses" has the following indicators:
- the amount of tax 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 is payable: 75,000 rubles. > 60,000 rubles
Since the amount of advance payments paid is less than the amount of the minimum tax (50,000 rubles.< 75 000 руб.), заполняется строка 120 разд. 1.2 - по ней указывается 25 000 руб. (75 000 ‑ 50 000).
The minimum tax in the amount of 25,000 rubles is subject to additional payment to the budget.
For your information:
Surcharge for tax return(depending on what tax is paid: with the simplified taxation system or the minimum) is made on the following KBK:
- tax levied on taxpayers who have chosen as an object of taxation income reduced by the amount of expenses (the amount of payment (recalculations, arrears and debts on the corresponding payment, including the canceled one)), - 182 1 05 01021 01 1000 110;
- the minimum tax credited to the budgets of the constituent entities of the Russian Federation (the amount of payment (recalculations, arrears and debts on the corresponding payment, including the canceled one)), - 182 1 05 01050 01 1000 110.
How to take into account the minimum tax in accounting?
In accounting, advance tax payments under the simplified taxation system, tax paid at the end of the tax period, and the minimum tax are recorded on account 68 “Calculations on taxes and fees”, to which a separate subaccount is opened (Chart of accounts accounting financial and economic activities of organizations and Instructions for its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).Account 68 "Calculations on taxes and fees" is credited for the amounts due on tax declarations (calculations) for payment 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 accounting for 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 1st quarter (six months, nine months) | 99 | 68 |
Storno. Reduced advance payment following the results of half a year (nine months) | 99 | 68 |
Accrued tax under the simplified taxation system at the end of the tax period | 99 | 68 |
Storno. Reduced tax under the simplified taxation system at the end of the tax period | 99 | 68 |
Minimum tax charged | 99 | 68 |
Tax paid (advance payment, minimum tax) under the simplified taxation system | 68 | 51 |
According to the results of the tax period, the "simplifiers" who apply the object of taxation "income minus expenses" calculate the minimum tax and compare it with the tax calculated in the general manner. The larger one is payable.
When calculating tax payable to the budget, paid advance payments are taken into account, including when calculating the minimum tax.
The calculation of the minimum tax is directly made in the tax return under the simplified taxation system, so special attention should be paid to filling out lines 100, 110 and 120 of sections. 1.2.
For accounting purposes, the minimum tax is taken into account in the same way as the tax under the simplified taxation system, calculated in the general manner.
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 fee to the state treasury. The entrepreneur chooses the financial base for this tax on his own. "Simplified" allows you to conduct business more efficiently and save on payments to the tax. STS is taxed only on income or income minus expenses of the enterprise. Today we will analyze how the tax collection on the simplified tax system is calculated for the second type of object of taxation. This is not difficult: it is enough to be able to accurately calculate the amount of income and expense, accurately pay advance payments and calculate the minimum tax figure at the end of the year. The following text provides an example of how this tax is calculated.
Often, firms and individual entrepreneurs tend to work on a "simplistic" basis, especially at the dawn of a business. This is due to the fact that the simplified tax system does not need to pay:
- private entrepreneurs - personal income tax;
- firms, offices and other enterprises - a profitable fee;
- companies not working for export - VAT;
- property fee (excluding objects, the financial base for which is determined by the cadastral value).
The payer himself can decide to work under the simplified tax system, that is, this system is considered voluntary. When registering an individual entrepreneur or LLC to a package of documents for tax service you need to attach a statement that expresses a desire to work on a "simplified". Operating firms can also change the regime to the simplified tax system, but there are restrictions. 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 a hundred employees are employed;
- having more than 25% of the participation of third-party companies.
According to the 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 fixed for the past nine months.
In addition to the single tax, firms on the “simplified” system also pay other tax fees: contributions to the Pension Fund of the Russian Federation and FF compulsory medical insurance, social insurance, property, water and land fees, excise taxes, state duties and VAT for exporting firms.
USN rate is the main plus
Differential rate is considered to be a big advantage of the “simplification”. This is a kind of additional bonus provided in a preferential taxation regime. The base rate is 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 71 settlements.
At the local level, the decision on the rate for the simplified tax system is made every year, until the moment when it comes into force. You can find out what rate is valid in a particular region of Russia at the local administration or tax service. We emphasize that the reduced rate is not a special benefit that requires confirmation - its application is the same for all entrepreneurs working under the simplified tax system in the region.
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 individual entrepreneurs engaged in scientific or socially significant work, providing services in everyday life 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 for which the 0% rate is applied must be at least seventy percent. An individual entrepreneur can apply a zero rate from the moment of registration until December 31 of the same year.
Financial base for the simplified tax system
From the previous paragraph, an erroneous opinion is formed, which is more convenient and more profitable system than "simplified" cannot be found. In connection with the financial base, which may raise a number of questions, this is not the case. Calculating the base for the mode with the "income minus expenses" object is more like calculating the profit collection. That is, in this case, the base is the difference between income and expenses, consider profit.
The payer on the “simplified” system risks that he will not be able to prove the expediency of the expenses incurred, and the tax service will be dissatisfied. If the inspection staff dispute the compilation of the financial base, the businessman will not only be forced to pay arrears, but also a penalty and even a fine of up to 20% of total amount single collection.
USN: income
The procedure for establishing income on the "simplified" is regulated by Chapter No. 346 of the Tax Code of the Russian Federation. Realization and non-sales funds received are considered acceptable for the formation of the financial base. Sales revenue includes money earned from the sale of:
- rights to real estate, transport, other property;
- work performed and services rendered;
- previously purchased goods;
- goods of own production / production.
Non-sales income includes:
- goods, rights, works or services received free of charge;
- written-off debts on credits and loans;
- 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.
Simplified income is recognized cash method. This means that the date of fixation of the received funds is the date of their receipt in fact - on hand, current account and the like.
USN: expense
Under the "income minus expenses" taxation, the payer must fulfill a number of conditions in order to "write off" the expenses. Chapter 346 tax code The Russian Federation provides a list of costs recognized as expenses:
- logistics, transport;
- for purchase for subsequent sale;
- tax fees, except for a single one;
- for the services of auditors, lawyers, accountants;
- customs, rent, leasing;
- salaries, business trips and insurance of employees;
- for reconstruction and repair;
- to purchase intangible assets and fixed assets.
This list is closed, that is, it does not imply a different interpretation or the addition of additional items. Documents confirming expenses must be kept for at least four years after they were made.
Spending must not only comply with the code of laws, but also have a clear justification and business purpose. The tax office may have questions about a luxury 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 will have to come to terms with the factor of suspicion from the supervisory authorities.
Prepayment of taxes
Quarterly, within 25 days after the end of the next three months, the "simplified" are required to make advance payments, calculating them on an accrual basis. For the first quarter - until April 25, for half a year - until July 25 and for nine months - until October 25. The rest of the tax must be paid at the end of the year. At the same time, a declaration is submitted - individual entrepreneurs provide tax document until April 30, LLC - until March 31.
Minimum Tax
Efficiency from labor activity can 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 code of tax laws states that "simplifiers" using the object "income minus" expenses are required to pay the minimum tax - income multiplied by one percent. If the amount of 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 loss, if any. When 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
USN: we calculate the tax
Calculate tax amount needed at the end of quarters and year. Income is added from the beginning to the end of the period, expenses from the beginning to the end of the period are deducted from the figure received, 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% = 30 thousand rubles. The amount of the minimum tax: 1.2 million x 1% = 12 thousand rubles. Since the first amount exceeds the second, it will be obligatory for payment. We deduct preliminary payments from it: 30,000 rubles - 24,000 rubles \u003d 6 thousand rubles of a single tax for "simplified".
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 expenses, it is important to consider only the money spent on the cause. So the entrepreneur will protect himself from excessive attention from the tax service and provide himself with peace of mind and confidence in the work and fulfillment of tax obligations.
To increase their expenses so much as to reduce their income to zero and not pay a single tax at all, the "simplifiers" cannot. The fact is that the amount of a single tax cannot be less than 1% of the income received (clause 6 of article 346.18 of the Tax Code of the Russian Federation). This is the so-called minimum tax.
Therefore, the amount of the single tax received is compared with the minimum tax.
If the single tax turns out to be less than the minimum, then the amount of the minimum tax must be paid to the budget.
If the single tax turns out to be more than the minimum, then the amount of the “real” tax must be paid to the budget.
note
The minimum tax is calculated not from the difference between income and expenses, but from the sum of all receipts.
The accrual of the minimum tax payable (instead of the single tax) is reflected in the postings:
Debit 99 Credit 68 sub-account "Calculations on the minimum tax"
- the minimum tax is calculated at the end of the year.
Debit 99 Credit 68 sub-account "Calculations for a single tax"
- the amounts of advance payments for the single tax previously accrued for additional payment were reversed.
The difference between the paid minimum tax and the single tax in accounting does not need to be reflected in any postings.
EXAMPLE 1. HOW TO DETERMINE WHAT TAX SHOULD BE PAYED TO THE BUDGET - SINGLE OR MINIMUM
Passive LLC pays a single tax on the difference between income and expenses.
Situation 1
The total amount of income for the year amounted to 1,000,000 rubles, and the amount of expenses - 550,000 rubles. All expenses can be taken into account when calculating the single tax.
The single tax is equal to:
(1,000,000 rubles - 550,000 rubles) × 15% = 67,500 rubles.
The minimum tax will be:
Since the single tax is more than the minimum, the company will pay the “real” tax to the budget - 67,500 rubles.
Situation 2
The total amount of income for the year amounted to 1,000,000 rubles, and the amount of expenses - 980,000 rubles. All expenses can be taken into account when calculating the single tax.
The single tax is equal to:
(1,000,000 rubles - 980,000 rubles) × 15% = 3,000 rubles.
The minimum tax will be:
RUB 1,000,000 × 1% \u003d 10,000 rubles.
10 000 rub. > 3000 rub.
Since the single tax is less than the minimum, the company will pay the minimum tax to the budget - 10,000 rubles.
note
If an entrepreneur combines the simplified tax system and the PSN, then when calculating the minimum tax, he must take into account the proceeds only from the “simplified” activity, excluding income from the use of the PSN (letter of the Ministry of Finance of Russia dated February 13, 2013 No. 03-11-09 / 3758).
Exception: if the company is forced to switch from "simplification" to the general taxation regime. For example, if income exceeded the established limit
(Clause 4, Article 346.13 of the Tax Code of the Russian Federation).
"Simplifier" is obliged to switch to common mode from the first day of the quarter in which they committed the violation.
And the tax period for a single tax will no longer be a year, but a quarter, half a year or 9 months, depending on the time of transition to the general taxation system (letter of the Ministry of Finance of Russia dated June 8, 2005 No. 03-03-02-04 / 1-138) .
note
The minimum tax is calculated only at the end of the year. At the end of the quarter, six months, 9 months, you do not need to do this.
From January 1 of the reporting year, Aktiv LLC switched to the simplified tax system, and chose income minus expenses as the tax base. In August of the same year, the amount of income exceeded the limit and amounted to 80,000,000 rubles.
In our case, the tax period under the simplified tax system will be 6 months (from January 1 to July 1). It is from July 1 that the company will start working according to the general taxation system.
If the minimum tax turns out to be more than the real tax for the half year, the minimum tax will have to be paid to the budget.
At the end of the year (or in any of the quarters of the current year, if the company has lost the right to apply the simplified tax system), the company must submit to tax office declaration.
And if the minimum tax turned out to be more than the “real” one, then, in addition to line 280 of section 2.2, its amount is indicated in line 120 of section 1.2.
note
Advance payments on a single "simplified" tax can be offset against the payment of the minimum tax.
However, the flat tax and the minimum tax are not the same thing. Each of them has its own BCF and its own distribution order.
From January 1, 2017, amendments to the Instructions on the application procedure came into force budget classification of the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 90n. In accordance with these changes, in order to take into account the single and minimum taxes that are paid in the case of the application of the simplified tax system with the object “income minus expenses”, a single BCC is established - 182 1 05 01021 01 1000 110.
note
For non-payment of tax, the IFTS can fine a company under article 122 of the Tax Code. The penalty is 20% of the unpaid tax.
Active LLC in the reporting year worked on the simplified tax system with the object "income minus expenses".
For 9 months, the company received an income in the amount of 3,655,000 rubles, expenses amounted to
RUB 3,490,000
The single tax paid to the budget for 9 months is 24,750 rubles.
By annual accounts Active LLC showed income in the amount of 4,240,000 rubles,
consumption - 4,000,500 rubles.
A single tax calculated at a rate of 15% will amount to 35,925 rubles.
At the end of the year, taxpayers with the object "income minus expenses" must calculate the minimum tax. The largest amount of the single or minimum taxes is transferred to the budget.
The minimum tax will be 42,400 rubles. (4,240,000 × 1%).
This means that the company must pay the minimum tax at the end of the reporting year.
The previously paid amount of the single tax in the amount of 24,750 rubles. subject to offset or return to the company.
If the minimum tax turned out to be more than the real one, then next year you will be able to include the difference between them in the composition of expenses (clause 6 of article 346.18 of the Tax Code of the Russian Federation).
But this difference cannot be taken into account when paying quarterly advance payments for a single tax. This can be done only when calculating the single tax for the year. Therefore, the "last year" difference is shown in the annual declaration for the next tax period.
note
Such a situation is also possible. The "simplifier" with the object "income minus expenses" did not pay advance payments during the year, and at the end of the year transferred the minimum tax, since the amount of the calculated single tax turned out to be less than the minimum.
For late transfer of advance payments, he will have to pay penalties.
But since the amount of advances on the “simplified” tax turned out to be less than the amount of the minimum tax paid for the year, the penalties should be reduced in proportion to the amount of the minimum tax.
This opinion was expressed by the Ministry of Finance of Russia in a letter dated May 12, 2014 No. 03-11-11/22105. The financiers referred to the resolution of the Plenum of the Supreme Arbitration Court of Russia dated July 26, 2007 No. 47, which states that if at the end of the year the amount of the calculated single tax turned out to be less than the amounts of advance payments, then the penalties for non-payment of advances must also be reduced proportionately. Moreover, these rules apply to USN payers.
If expenses exceed income
The minimum tax will have to be paid even if the company has received losses (that is, its expenses exceeded income). In this case, the amount of "real" tax will be equal to zero. Therefore, the difference between the minimum and the "real" tax will be equal to the amount of the minimum tax. This amount will need to be taken into account in expenses when determining the tax base for the next tax period, that is, in the annual declaration.
The difference between the amount of the minimum tax paid and the amount of the “real” tax can increase the amount of losses of the next tax period, which are carried forward (clause 6 of article 346.18 of the Tax Code of the Russian Federation).
This situation arises if, according to the results of work in the next year, the company again receives a loss.
EXAMPLE 4. MINIMUM TAX AND CARRY-OVER OF LAST YEAR LOSS TO CURRENT YEAR
In the past year, Passive LLC worked on the simplified tax system, choosing the base for the single tax “income minus expenses”. For this year, the taxable income of the company amounted to 900,000 rubles, and expenses -
RUB 1,500,000
Thus, according to the results of the past year, the company received a loss in the amount of 600,000 rubles. (1,500,000 - 900,000).
The accountant calculated the minimum tax for the past year: 900,000 rubles. × 1% = 9000 rubles.
Suppose that in the reporting year, the income of Passive LLC amounted to 1,300,000 rubles, and expenses - 800,000 rubles. The difference between income and expenses is 500,000 rubles. (1,300,000 - 800,000).
The single tax will amount to 75,000 rubles. (500,000 rubles × 15%).
But Passive LLC decided to take into account the loss of the past year at the expense of the profit received in the reporting year.
The company has the right to transfer to the current tax period the amount of the loss received in the previous tax period. Therefore, for the reporting year, the entire amount of profit goes to cover the loss for the past year. The remaining amount of loss is 100,000 rubles. (600,000 rubles - 500,000 rubles) - is transferred to the following periods.
At the end of the reporting year, the company will pay a minimum tax of 13,000 rubles. (1 300 000 rub.
× 1%).
note
Losses incurred in a year can be carried forward to the next year. It can be transferred to any of the next nine years, partially or completely. The rest of the loss can be transferred to other years, but not more than nine years (clause 7, article 346.18 of the Tax Code of the Russian Federation).
EXAMPLE 5. HOW TO ACCOUNT THE MINIMUM TAX IN THE AMOUNT OF LOSS FOR THE REPORTING YEAR
In the past year, the company received a loss of 50,000 rubles, and the amount of the minimum tax is 16,500 rubles. We will show how this tax can be accounted for.
Suppose that at the end of the reporting year, the company again received a loss in the amount
15 000 rub. When calculating the tax base for the reporting year, the company has the right to include the amount of the difference between the minimum tax and the single tax (16,500 rubles) in expenses, thereby reducing the tax base. In the tax return for the reporting year, this difference is shown on line 223 of section 2.2
As a result, the amount of loss for the reporting year will increase, which is reflected in line 253 of section 2.2 of the tax return. The loss for the reporting year, which can be carried forward to the future, will be 31,500 rubles. (16,500 + 15,000).
Organizations and individual entrepreneurs - individual entrepreneurs that apply the simplified tax system with the object of taxation INCOME minus EXPENSES (USN D-R) must calculate the amount of the minimum tax based on the results of the tax period (year). It is not necessary to calculate the minimum tax based on the results of reporting periods.
The minimum tax is paid if for the tax period the amount of tax calculated in the general manner is less than the amount of the calculated minimum tax, i.e. a loss has been incurred. Therefore, it is beneficial that income be slightly higher than expenses, so that there is no loss under the USN Dr.
The minimum tax amount of the simplified tax system for the object of income minus expenses is calculated according to the following formula:
Minimum Tax = Taxable income received during the tax period × 1 %.
The minimum tax under the simplified tax system 2019 should be paid to the budget if at the end of the tax period it turned out to be more than the “simplified” one calculated at the regular rate (15% or less).
For example, a company applies the simplified tax system with the object of taxation income minus expenses:
- In 2019, the company received income in the amount of 28,502,000 rubles.
- Reflected in expenses amounted to 28,662,300 rubles.
Since the recorded expenses are more than income, it means that at the end of the year there will be a loss in the amount of 160,300 rubles.
(28,502,000 rubles - 28,662,300 rubles). Therefore, the tax base and flat tax at the regular rate are zero. It is in this case that you need to calculate the minimum tax. It will make:
RUB 285,020 (28,502,000 rubles × 1%)
The minimum tax is greater than the single one, therefore, at the end of 2019, the minimum tax will have to be paid to the budget.
In the case of combining the simplified tax system with another tax regime, for example, with a patent taxation system, the amount of the minimum tax is calculated only from income received from “simplified” activities (letter of the Federal Tax Service of Russia dated 06.03.2013 No. ED-4-3 / [email protected]).
It must be remembered that the minimum tax is paid only at the end of the year, and only if the “simplifier” loses the right to simplified tax during the year, then the minimum tax (if it turned out to be paid) must be transferred based on the results of the quarter in which the right to simplify is lost. You don't have to wait until the end of the year.
It would be a mistake if the organization pays the minimum tax during the year, citing the fact that it will still fall on it for the year, or that the tax is received at the end of the quarter zero but you have to pay something. You need to pay, but advance payments on the simplified tax system.
Terms of payment, CCC minimum tax
The Tax Code of the Russian Federation does not establish special deadlines for paying the minimum tax. This means that it must be transferred in the general manner no later than the deadline set for filing a tax return:
- legal entities pay the minimum tax no later than March 31.
- entrepreneurs - not later than 30 April of the year
CBC for the minimum tax for 2019 credited to the budgets of the constituent entities of the Russian Federation
182 1 05 01021 01 1000 110.
The “simplifiers” will transfer the minimum tax for 2016 to another CBC
The Ministry of Finance has published a comparative table of the BCC for 2016-2017. “Income-expenditure” simplistic people for transferring tax at the end of 2016 were left with one general CCC, both for the minimum tax and for the one calculated at the regular tax rate.
Note: Information of the Ministry of Finance
In the payment for the transfer of the “simplified” tax (including the minimum tax), you will need to indicate the budget classification code 182 1 05 01021 01 1000 110 .
The offset of the minimum tax under the simplified tax system
Can advance payments of simplified tax already made be credited towards the payment of the minimum tax? Theoretically, it is possible, but often the tax authorities refuse to offset and demand to pay the entire amount of the minimum tax, referring to the fact that “simplified” and minimum taxes have different BCC and offset is impossible for organizational reasons. But it's not. The minimum tax is not a special tax, but only the minimum amount of a single tax with a "simplification", and all the offset rules can be applied to it. This means that you can offset the advance payments paid by you during the year on the “simplified” tax against the minimum (). Arbitration practice also confirms the expediency of such actions (Decree of the Federal Antimonopoly Service of the Supreme Court of Russia dated July 5, 2011 No. A69-2212 / 2010).
In order to set off advance payments against the minimum tax, you must submit the appropriate. And attach to it copies of payment orders confirming the payment of advance payments.
If, nevertheless, it is not possible to make an offset and the organization pays the minimum tax in full, then advance payments will not be lost. They will be offset against future advance payments for the “simplified” tax (clauses 1 and 14). The credit can be made within three years.
Accounting for the minimum tax in expenses under the simplified tax system
The taxpayer can take into account the difference between the minimum and simplified taxes for the last year in (clause 6). Including increase losses by the difference (clause 7 of article 346.18 of the Tax Code of the Russian Federation). Note the difference between the minimum and single taxes with the simplified tax system it is possible only at the end of the year (letter of the Ministry of Finance of Russia dated 06/15/2010 No. 03-11-06 / 2/92). Thus, at the end of 2019, the organization can include in expenses the difference between the minimum and simplified taxes paid at the end of the last 2018.
You can include the specified difference in expenses (or increase the amount of loss by it) in any of the subsequent tax periods (paragraph 4, clause 6, article 346.18 of the Tax Code of the Russian Federation). Moreover, the Ministry of Finance of Russia clarifies that the difference between the amount of the minimum tax paid and the amount of tax calculated in the general manner for several previous periods may be included in expenses at a time (letter No. 03-11-06/2/03 dated 18.01.2013).
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