Usn income minus expenses 1. Minimum tax: how to calculate and how to account
For “simplists” who use income reduced by the amount of expenses as an object of taxation, under certain conditions the obligation to pay a minimum tax is established. And many, choosing between objects of taxation, often give their preference to the object of “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 losses of the organization, therefore, its payment does not mean evading the organization from the main direction - making a profit.
The minimum tax is a payment that must be calculated and paid at the end of the year if the organization worked to zero or minus (received a loss), and also if the calculated single tax on the simplified tax system turned out to be less than the minimum tax. The minimum tax is 1% of the amount of income received for the year, while the organization’s expenses are not taken into account.
There are no special deadlines for the payment of the minimum tax, in connection with this it must be paid no later than the deadline for submitting a declaration on the simplified tax system, that is, March 31 for organizations and April 30 for individual entrepreneurs.
Example 1
LLC “Topol” in 2015 received income in the amount of 500 000 rubles. and incurred expenses of 450,000 rubles. The tax rate is 15%. It is necessary to calculate the minimum tax for the year.
Tax base: 500,000 rubles. - 450,000 rubles. \u003d 50 000 rub.
Tax amount: 50 000 rub. x 15% \u003d 7500 rub.
Minimum tax: 500,000 rubles. x 1% \u003d 5000 rub.
7500 rub. \u003e 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 income for the year in the amount of 1,000,000 rubles. with expenses of 980,000 rubles.
Then the tax base will be: 1 000 000 rubles. - 980 000 rub. \u003d 20 000 rub.
Tax amount: 20 000 rub. x 15% \u003d 3000 rub.
Minimum tax: 1 000 000 rub. x 1% \u003d 10 000 rub.
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
In the book of accounting for income and expenses reflect the minimum tax is not necessary.
Payment of the minimum tax upon transition from the simplified tax system to the general regime during the year
Legal entities applying the simplified tax system can transfer to the general taxation system either independently, reporting their decision to the tax authorities no later than the 15th day of January of the following 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 for the application of the simplified tax system. In case of non-independent transition, the transition is carried out, according to 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 submit an application for transfer within 15 calendar days after the end of the reporting (tax) period in which the violation was committed (paragraph 5 of Article 346.13 of the Tax Code) . Specially designed application forms are available.
GOOD TO KNOW
If losses are received in more than one tax period, such losses are transferred to future tax periods in the order in which they are received.
Upon the loss of the right to use the simplified tax system, an interesting judicial practice has developed. For example, there is a resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 02.07.2013 No. 169/13, which refers to the organization on the simplified tax system (“income-expenses”), which lost the right to use the simplified tax system during the year. There is a question of paying a minimum tax.
According to some courts, if you lose the right to use STS during the year, the tax period will be the one that was the reporting one, preceding the quarter in which the transition to DOS occurred (for example, Decree of the Federal Antimonopoly Service of the North-Western District dated December 28, 2011 No. A26-11119 / 2010, the Federal Antimonopoly Service of the East Siberian District dated 08.04.2008 No. A33-9924 / 07).
Other courts considered that it was unlawful to calculate the minimum tax for the reporting period, since it was determined based on the results of the tax period, and such, according to paragraph 1 of Art. 346.19 of the Tax Code of the Russian Federation, a 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 minimum tax amount should be determined as of the last day of the application of the simplified tax system, i.e., as of the reporting date, otherwise there will be unreasonable evasion of payment of the single tax in due amount.
COURT POSITION
If the taxpayer loses the right to use the simplified tax system during the calendar year and the amount of tax (advance tax payments) calculated for the reporting periods before losing the right to use the simplified tax system is less than 1% of the income received, then he is not required to pay the minimum tax formally.
Decision of the Federal Antimonopoly Service of the Volga Region dated 05.09.2012 No. F06-6813 / 12.
It is extremely important when deciding on 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 in its application there are a number of special rules, according to paragraph 2 of Art. 346.25 of the Tax Code of the Russian Federation.
Income
To begin with, it is necessary to pay attention to income and include receivables in their composition, since when applying the simplified tax system, receivables were not included in income, that is, the cost of goods shipped but not paid by buyers (work, services, property rights) in income not taken into account. But if, after switching to the general taxation system of the organization, payment is received for the goods (work, services) sold when the simplified tax system was applied, no VAT should be charged on these amounts.
GOOD TO KNOW
The minimum tax is not inherently an independent or additional tax paid in connection with the application of the simplified tax system, it only limits its minimum amount, which is determined by the results of the taxpayer’s business for the tax period.
Example 3
LLC “Topol” in 2015 applied the simplified tax system. 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 profit accounting. Profit tax is paid monthly on actual profits. What to do with the goods sold?
As of 01.01.2016, it is necessary to include 30,000 rubles. in the taxable income, but when calculating the tax, take into account outstanding receivables in the amount of 30,000 rubles. Thus, 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 transition income, although 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 is no reason to attribute these losses to the expenses of the transition period, since 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, nor 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 06.23.2014 No. 03-03-06 / 1/29799 takes the same position.
Example 4
LLC “Topol” in 2016, moves from the simplified tax system to the common social network. At the end of 2012, the organization performed work on the decoration of apartments in a 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 debt with an expired statute of limitations.
In accounting, the following entries will be made:
When calculating the single tax on the simplified tax system, you do not need to take into account the amount of 1 000 000 rubles.
And when switching to a general taxation system, an amount of 1 000 000 rubles. need to be included in revenue. Moreover, the tax base of the transition period by this amount will not be reduced.
GOOD TO KNOW
The minimum tax is calculated for a calendar year, that is, once according to the results of the tax period. Accordingly, according to the results of the reporting periods - I quarter, six months and nine months of the calendar year - the minimum tax is not calculated.
Advances
Here the situation is just the opposite. All advances received remain included in the tax base under the simplified tax system (Clause 1, 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 in the calculation of income tax in the composition of the proceeds from the sale, payment, even partial, which was not paid before the transition date (paragraph 1 of paragraph 2 of article 346.25 of the Tax Code of the Russian Federation). In connection with the receipt of funds for goods (work, services), before the change in the tax regime, buyers will not be indebted to the organization at the beginning of the application of DOS. This opinion has developed with the tax and judicial authorities.
Costs
Here you should not forget about the payables that are 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 of 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 expenses are recognized only when they are made. This means that tax payable under the simplified tax system accounts payable does not reduce the tax base, but with the general taxation system and the accrual method, costs should be recognized immediately, regardless of their payment.
GOOD TO KNOW
Advance payments paid during the year for tax paid in connection with the application of the simplified tax system are counted towards the minimum tax in accordance with the general rule of Clause 5, Article. 346.21 of the Tax Code.
Example 5
LLC “Topol” in 2015 applied the simplified tax system (“income-expenses”). After switching 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), makes products from it and sells them to the buyer for 120,000 rubles. Payment from buyers of products will only arrive in February 2016, and Topol LLC will pay for raw materials only in March 2016. How do I take into account income and expenses when switching to DOS?
As of 01.01.2016, it is necessary to include the cost of raw materials received as part of 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 calculating income tax.
GOOD TO KNOW
If the right to the STS has been lost since February 01, then the minimum tax should be calculated for the 1st quarter.
Filling in the application for 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 purpose - 1.2, 2.2, while sheets that are not related to the organization do not need to be applied blank.
Title page
It contains basic information about the organization and the rental period. You need to fill in the TIN, PPC, 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), the reporting year - the year for which you file the declaration (for individual entrepreneurs in the “Taxpayer” field ”Indicates the full name), the name of the organization according to the constituent documents and the main code of the type of economic activity (OKVED) assigned to the organization according to the all-Russian classifier.
Section 1.2
Usually, this section is filled in for convenience after section 2.2, since the total amounts of advance payments and tax payable or reduced are reflected here.
Line number | What to indicate in the line |
---|---|
010 | OKTMO |
020 | Amount of advance payment transferred for the I quarter |
040 | Amount of advance payment transferred for half a year |
050 | Negative difference in the amount for the first half 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 advance payments paid |
120 | Minimum tax payable per year |
GOOD TO KNOW
Lines 030, 060, 090 do not need to re-specify OKTMO if the location has not changed.
Section 2.2
Line number | What to indicate in the line |
---|---|
210 | I quarter revenue |
211 | Half year revenue |
212 | 9 month revenue |
213 | Income for the year |
220 | Quarter I expense |
221 | Half year expense |
222 | Expense for 9 months |
223 | Annual expense |
230 | Loss for previous tax periods |
240 | The difference between income and expenses for the I quarter |
241 | The difference between income and expenses for the half year |
242 | The 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 I quarter |
251 | Negative difference between income and expenses for the half 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 I quarter |
261 | Half year tax rate |
262 | 9 month tax rate |
263 | Tax rate for the year |
270 | Amount of advance payment for the I quarter |
271 | Amount of advance payment for half a year |
272 | Advance payment amount for 9 months |
273 | Advance Payment Amount for the Year |
280 | Minimum tax |
GOOD TO KNOW
Period data is indicated on an accrual basis.
String calculation
Line number | How to get the |
---|---|
240 | 210 – 220 |
241 | 211 – 221 |
242 | 212 – 222 |
243 | 213 – 223 – 230 |
270 | 240 x 260 |
271 | 241 x 261 |
272 | 242 x 262 |
273 | 243 x 263 |
280 | 213 x 1% |
GOOD TO KNOW
Section 3 is completed upon receipt by the organization of additional financing of the previous year, unused and the period for which has not expired, in accordance with paragraph. 1 and 2 tbsp. 251 of the Tax Code of the Russian Federation.
Accounting for the application of the simplified tax system the amount of the difference between the amount of the paid minimum tax 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 taken into credit. If the amount of advance payments is exceeded, the minimum tax amount will not have to be paid, and the remaining difference can be returned by writing to the tax authorities, or simply set off in the next tax period to pay taxes. You should also be careful when transferring the minimum tax amount to the tax authorities, since the CBC for the minimum tax is different from the CBC for the single tax on the simplified tax system.
In addition, you can take into account the difference between the single and minimum tax in the expenses of the next year. In order to avoid litigation, this difference should be taken into account at the end of the year, and not during. There is no specific deadline for transferring the difference, therefore, this period can be considered equal to 10 years, according to paragraph 7 of Art. 346.18 of the Tax Code, similar to the transfer of losses.
“Simplists”, applying the “income minus expenses” tax object, recall the minimum tax once a year - at the end of the tax period. About in which cases the minimum tax is paid, how to set off advance payments when calculating the minimum tax, how to reflect the amount of the calculated minimum tax in accounting, read the proposed material.
When are “simplists” required to pay a minimum tax?
The obligation to pay the minimum tax is provided only for “simplified people” who have chosen the object of taxation as “income minus expenses”, therefore the discussion below will be devoted only to this part of organizations and individual entrepreneurs using UPDF.The procedure for calculating the minimum tax is established by Art. 346.18 of the Tax Code.
Calculate the minimum tax required all "simplistic". Then it is necessary to compare the amount of tax calculated in the general procedure with the amount of the minimum tax: the larger of them is subject to payment to the budget. Thus, the minimum tax is paid when the amount of tax calculated in the general procedure for the tax period is less than the amount of the calculated minimum tax.
Note:
In the following tax periods, the taxpayer has the right to include the difference between the amount of the minimum tax paid and the amount of tax calculated in the general manner in the expenses when calculating the tax base, including increasing the amount of losses that may be carried forward.
Recall the basic rules for calculating the minimum tax:
- the minimum tax is calculated only for the tax period, which is a calendar year;
- tax rate - 1%;
- tax base - income determined in accordance with Art. 346.15 of the Tax Code of the Russian Federation.
By virtue of para. 1 p. 4 Article 346.20 of the Tax Code of the Russian Federation, the laws of the constituent entities of the Russian Federation may establish a rate of tax payable in connection with the application of the simplified tax system in the amount of 0% for taxpayers - individual entrepreneurs, first registered after the entry into force of these laws and carrying out entrepreneurial activity in production, social and (or) scientific fields, as well as in the field of household services to the population.
The said taxpayers are entitled to apply a tax rate of 0% from the day of their state registration as individual entrepreneurs continuously for two tax periods. The minimum tax provided for in clause 6 of article 346.18 of the Tax Code, in this case is not paid.
Since relevant laws have been adopted in a number of constituent entities of the Russian Federation, individual entrepreneurs meeting the stated requirements have the right not to pay the minimum tax based on the results of the tax period (letters of the Ministry of Finance of Russia dated 08.28.2015 No. 03-11-11 / 49542, dated 02.16.2016 No. 03-11 -11/8498).
For organizations and individual entrepreneurs who do not fall under the exception, we continue the discussion of the minimum tax.
From the above norms it is clear that the minimum tax is payable at the end of the tax period in the following cases:
- when a loss is received, that is, there is no tax base - income accounted for in the simplified taxation system, less than expenses recorded in the simplified taxation system;
- when there is no profit or loss, that is, the tax base is zero - income is equal to expenses;
- when there is a tax base, but the excess of income over expenses is insignificant.
- incomes - 5 500 000 rubles .;
- expenses - 5,700,000 rubles.
The tax calculated in the general manner is 0 rubles, since a loss has been received.
There is no tax base: (5,500,000 - 5,700,000) rubles.< 0
An organization that uses the simplified taxation system with the taxable object “income minus expenses” for 2015 received the following results (income and expenses are calculated according to the rules established by Chapter 26.2 of the Tax Code):
- incomes - 5 500 000 rubles .;
- expenses - 5 500 000 rubles.
Do I have to pay a minimum tax in this case?
Tax calculated in the general manner: (5,500,000 - 5,500,000) rub. x 15% \u003d 0 rub.
Minimum tax: 5,500,000 rubles. x 1% \u003d 55 000 rub.
The minimum tax in the amount of 55,000 rubles is payable to the budget.
An organization that uses the simplified taxation system with the taxable object “income minus expenses” for 2015 received the following results (income and expenses are calculated according to the rules established by Chapter 26.2 of the Tax Code):
- incomes - 5 600 000 rubles .;
- expenses - 5 500 000 rubles.
Do I have to pay a minimum tax in this case?
Tax calculated in the general manner: (5,600,000 - 5,500,000) rubles. x 15% \u003d 15,000 rubles.
Minimum tax: 5,500,000 rubles. x 1% \u003d 55 000 rub.
The minimum tax in the amount of 55,000 rubles is payable to the budget.
It can be seen from the above examples that the amount of the minimum tax actually does not depend on the financial results obtained as a result of entrepreneurial activity and is of a fiscal nature.
"Simplists" tried to challenge the constitutionality of Clause 6, Article 346.18 of the Tax Code, by filing a complaint with the Constitutional Court (determination of the Constitutional Court of the Russian Federation of 05.28.2013 No. 773 ‑ О). According to the taxpayer, the contested provision establishes the obligation to pay the minimum tax when using the simplified tax system, thereby not taking into account the real results of entrepreneurial activity, imposing an excessive tax burden.
But the Constitutional Court rejected the applicant, noting that the contested norm of the Tax Code of the Russian Federation, being aimed at creating an appropriate regulatory framework for taxpayers to fulfill their constitutional obligation to pay tax (in this case, the minimum tax levied in connection with the application of the simplified taxation system), cannot be considered as violating the constitutional rights of the applicant.
Representatives of the Federal Tax Service adhere to a similar opinion in the Letter dated 12.24.2013 No. SA-4-7 / 23263, recalling that the transition to the simplified tax system is voluntary for the taxpayer.
Thus, “simplists” who choose the object of taxation “income minus expenses” are obliged to calculate the minimum tax according to the results of the tax period, compare it with the tax calculated in the general manner, and pay the larger one to the budget.
Where and how is the minimum tax calculated?
The main and only tax register of “Simplifiers” is the book of accounting of income and expenses of organizations and individual entrepreneurs applying the simplified taxation system, approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135н. In this tax register, the calculation of the minimum tax and its comparison with the tax paid in the general manner are not provided.Calculation of the minimum tax is made in the tax return under the simplified taxation system, approved by Order of the Federal Tax Service of Russia dated 04.07.2014 No. MMV-7-3 / [email protected] At the time of preparation of this material, no changes were made to the named form.
“Simplists”, applying the object of taxation “income minus expenses”, fill out the title page, sec. 1.2. and sec. 2.2. Section 3 is completed only if the “simplified person” receives targeted financing.
The minimum tax for the tax period is calculated when filling out this section. The amount of the minimum tax calculated for the tax period is indicated by line code 280.
After the section is completed 2.2, we proceed to the completion of Sec. 1.2. It is in this section that the tax amount calculated in the general manner is compared with the calculated minimum tax.
Particular attention should be paid to filling lines 100, 110 and 120:
- if the amount of tax for the tax period is greater than or equal to the amount of the minimum tax, then either line 100 or line 110 is filled in, depending on the size of the advance payments paid;
- line 110 is filled in if the difference between the amount of calculated tax for the tax period and the amount of previously calculated advance tax payments is negative, and provided that the amount of tax for the tax period is greater than or equal to the minimum tax amount. Line 110 is filled when the minimum tax is paid only if the “simplified person” must pay the minimum tax (the amount of tax calculated in the general procedure is less than the minimum tax amount) and the amount of advance payments paid is greater than the minimum tax amount;
- line 120 is filled out if, according to the results of the tax period, the amount of the calculated minimum tax (line 280 of section 2.2) is greater than the amount of tax calculated in the general procedure for the tax period (line 273 of section 2.2), and provided that the amount of advance payments is less than the amount minimum tax.
We give examples (conditional figures).
- the minimum tax amount is 45,000 rubles.
In this example, tax calculated in the general manner is payable, since it is more than the minimum tax: 60,000 rubles. \u003e 45 000 rub.
Surcharge for the tax period is subject to 10,000 rubles. (60,000 - 50,000).
On line 100 sec. 1.2 indicated 10,000 rubles.
The organization that uses the simplified taxation system with the taxable item “income minus expenses” has the following indicators:
- tax amount for the tax period - 60,000 rubles;
- the amount of advance payments paid for nine months - 90,000 rubles;
In this example, the minimum tax payable is 75,000 rubles. \u003e 60 000 rub.
Since the amount of advance payments paid is greater than the minimum tax amount (90,000 rubles\u003e 75,000 rubles), line 110 section is filled out. 1.2 - it indicates 15,000 rubles. (90,000 - 75,000).
In this case, an overpayment arises for tax payable under the simplified taxation system, which can be set off against future advance payments or returned to the current account.
The organization that uses the simplified taxation system with the taxable item “income minus expenses” has the following indicators:
- tax amount for the tax period - 60,000 rubles;
- the amount of advance payments paid for nine months - 50,000 rubles;
- the minimum tax amount is 75,000 rubles.
In the above example, the minimum tax payable is 75,000 rubles. \u003e 60 000 rub.
Since the amount of advance payments paid is less than the minimum tax amount (50,000 rubles.< 75 000 руб.), заполняется строка 120 разд. 1.2 - по ней указывается 25 000 руб. (75 000 ‑ 50 000).
Surcharge to the budget is subject to a minimum tax of 25,000 rubles.
For your information:
Surcharge for the tax return (depending on what tax is paid: with the simplified taxation system or minimum) is made to the following KBK:
- tax levied on taxpayers who have selected income reduced by the amount of expenses as the object of taxation (amount of payment (recalculations, arrears and arrears of the corresponding payment, including canceled)), - 182 1 05 01021 01 1000 110;
- the minimum tax to be credited to the budgets of the constituent entities of the Russian Federation (the amount of the payment (recalculations, arrears and arrears of the relevant payment, including canceled)) - 182 1 05 01050 01 1000 110.
How to take into account the minimum tax in accounting?
In accounting, advance payments of tax under the simplified taxation system, tax payable at the end of the tax period, and the minimum tax are accounted for on account 68 “Calculations on taxes and fees”, to which a separate subaccount is opened (Chart of accounts for accounting of financial and economic activities of organizations and Instruction on its application, approved by the Order of the Ministry of Finance of Russia dated 10.31.2000 No. 94n).Account 68 “Settlements on taxes and fees” is credited to the amounts due on tax returns (calculations) to be paid to the budget, in correspondence with account 99 “Profits and losses” - for the amount of tax paid under the simplified taxation system (advance payments) and the minimum tax.
The main entries for the accounting of tax paid under the simplified taxation system are shown in the table.
Contents of operation | Debit | Credit |
Accrued advance payment based on the results of the first quarter (six months, nine months) | 99 | 68 |
It’s awesome. Down payment for six months (nine months) reduced | 99 | 68 |
Accrued tax at the simplified taxation system according to the results of the tax period | 99 | 68 |
It’s awesome. Tax was reduced for simplified taxation system based on the results of the tax period | 99 | 68 |
Accrued minimum tax | 99 | 68 |
Tax paid (advance payment, minimum tax) with the simplified taxation system | 68 | 51 |
According to the results of the tax period, “simplists” using the “income minus expenses” tax object calculate the minimum tax and compare it with the tax calculated in the general manner. The larger of them is payable.
When calculating the tax payable to the budget, the advance payments paid are taken into account, including the calculation of the minimum tax.
The calculation of the minimum tax is carried out directly in the tax declaration with the simplified taxation system, therefore, special attention should be paid to filling out the lines 100, 110 and 120 sec. 1.2.
For accounting purposes, the minimum tax is taken into account similarly to 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 tax to the state treasury. The entrepreneur chooses the financial base for this tax on his own. Simplification allows you to conduct activities more efficiently and save on tax payments. The STS tax is levied only on income or income minus expenses of the enterprise. Today we will analyze how the tax on the simplified tax system is calculated for the second type of taxable item. This is not difficult: it is enough to be able to accurately calculate the amount of income and expense, carefully pay advance payments and calculate the minimum tax figure at the end of the year. The following text gives an example of how this tax is calculated.
Often firms and IP-employees seek to work on a "simplification", especially at the dawn of the establishment of a business. This is due to the fact that the USN does not need to pay:
- private entrepreneurs - personal income tax;
- firms, offices and other enterprises - profitable fee;
- non-export companies - VAT;
- property tax (excluding objects for which the financial base is determined by the cadastral value).
The payer himself can make a decision on work under the USN regime, that is, this system is considered voluntary. When registering an individual entrepreneur or LLC, a statement must be attached to the package of documents for the tax service, in which there is a desire to work on a "simplified account". Existing firms can also change the regime to the simplified tax system, but there are limitations. Companies cannot do this:
- with an income of more than 58 million 805 thousand rubles;
- having more than 150 million rubles of fixed assets;
- in which more than one hundred employees are employed;
- having more than 25% of the participation of third-party firms.
By law, it is permissible to switch from regime to regime once a year - from January 1. The transfer application must be prepared no earlier than October 1, since the earned funds are recorded over the past nine months.
In addition to the single tax, companies on “Simplified” pay other tax fees: contributions to the RF PF and the FMS OMS, social security, property, water and land taxes, excise taxes, state duties and VAT for exporting companies.
USN rate is the main plus
Differentiable rate is considered a big advantage of the "simplified". This is a kind of additional bonus provided in a preferential tax regime. The base rate is considered to be fifteen percent. But local authorities have the power to reduce it to five percent. So, for 2016, representatives of the regional government reduced rates in the 71st settlement.
At the local level, the decision on the size of the rate for the STS is made every year, until the moment when it comes into force. Find out what rate is valid in a particular region of Russia, you can in the local administration or tax service. We emphasize that the reduced rate is not a special benefit requiring confirmation - its application is the same for all entrepreneurs working in the simplified tax system in the region.
An important point! For 2017-2021, for the subjects of Crimea, the rate can be reduced to three percent. The laws of the constituent entities of Russia also report that IP employees engaged in scientific or socially significant work and the provision of domestic services for the population can even count on a zero rate. At the same time, there are a number of obligations: the share of profitability from activities in relation to which the 0% rate is applied should be at least seventy percent. The IP-shnik can apply a zero rate from the moment of registration until December 31 of the same year.
The financial base for the simplified tax system
From the previous paragraph, an erroneous opinion is formed that it is more convenient and more profitable than a “simplified” system not to find. In connection with the financial base, to which a number of questions may arise, this is not so. The calculation of the base for the regime with the object “income minus expenses” is more like calculating the profitable fee. That is, in this case, the base is the difference between income and expense, consider profit.
The payer on the “simplified payment system” risks not being able to prove the expediency of the expenses incurred, and the tax service will have discontent. If the inspection staff contest the preparation of the financial base, the businessman will not only be forced to pay the arrears, but also a fine and even a fine of up to 20% of the total amount of the single fee.
STS: income
The procedure for establishing income on the "simplified" is regulated by chapter No. 346 of the Tax Code. Acceptable for the formation of a financial base are considered to be realized and non-realized funds received. Revenues from sales include money earned from the sale of:
- rights to real estate, transport, other property;
- work done and services rendered;
- previously purchased goods;
- goods of own manufacture / production.
Non-sales income includes:
- goods, rights, works or services received free of charge;
- written off debts on loans and borrowings;
- rental or sublease money;
- interest on loans granted to third parties;
- benefit from participation in partnerships;
- money from shares in other companies;
- monetary sanctions from partners who violated contracts.
Income on “simplified” is recognized on a cash basis. This means that the date on which the received funds are recorded is considered the date of their receipt upon delivery - at hand, current account and the like.
USN: expense
When taxing “income minus expenses”, the payer must fulfill a number of conditions in order to “write off” expenses. Chapter 346 of the Tax Code of the Russian Federation contains a list of costs recognized as expenses:
- logistics, transport;
- for purchase for subsequent sale;
- tax fees, except for the single;
- for the services of auditors, lawyers, accountants;
- customs, rent, leasing;
- salaries, business trips and insurance of employees;
- for reconstruction and repair;
- for the purchase of intangible assets and fixed assets.
This list is closed, that is, does not imply a different interpretation or addition of additional paragraphs. Documents confirming the expenditures are supposed to be stored for at least four years after their completion.
Spending should not only comply with the code of laws, but also have a clear justification and business purpose. The tax service may have questions regarding an elite car instead of an ordinary sedan or a computer of the latest model. Of course, a businessman can spend his money without regard to the tax, but only if he does not intend to include them in the list of expenses. Or you have to come to terms with the factor of suspicion from supervisory authorities.
Tax prepayment
On a quarterly basis, within 25 days after the end of the next three months, “simplists” are obliged to make advance payments, calculating them on an accrual basis. For the first quarter - until April 25, for six months - until July 25 and for nine months - until October 25. The balance of the tax must be paid on annual results. Then a declaration is submitted - IP-schnicks provide a tax document until April 30, LLC - until March 31.
Minimum tax
Efficiency from labor activity may be unsatisfactory, that is, at any moment the company can work to zero or minus. This does not mean that the amount of the single tax can also be zero. Article No. 346 of the set of tax laws stipulates that “simplifiers” who use the “income minus” expense object are required to pay the minimum tax - income multiplied by one percent. If the amount of the duty payable is less than the minimum tax, it is he who is paid. This difference can later be included in the list of expenses or the composition of the loss, if any. Paying the minimum tax, the payer has the right to reduce its amount by “prepayment” - advance payments already paid in the current period.
Video - Minimum Tax Calculation
STS: calculate tax
It is necessary to calculate the tax amount based on the results of quarters and a year. Revenues are added from the beginning to the end of the period, expenses from the beginning to the end of the period are deducted from the received figure, the resulting figure is multiplied by the rate. If the calculation is not for the first quarter, then already paid advances to the state treasury are deducted from the tax amount. Let's look at the example of LLC “Original”.
Table 1. Calculations on the "simplified"
We calculate according to the object of taxation: Income (1.2 million) minus Expense (million) x 15% \u003d 30 thousand rubles. Minimum tax amount: 1.2 million x 1% \u003d 12 thousand rubles. Since the first amount exceeds the second, it will be required to pay. Subtract preliminary payments from it: 30,000 rubles - 24,000 rubles \u003d 6 thousand rubles of a single tax for “simplification”.
Summarize
The main difficulty for the payer of the “simplified” income minus expenses is the competent calculation of the financial base. Since it is directly dependent on costs, it is important to consider only the money spent on the case. So the entrepreneur will save himself from excessive attention from the tax service and will ensure peace of mind and confidence in the work and fulfillment of tax obligations.
“Simplists” cannot increase their expenses so as to reduce income to zero and not pay a single tax at all. The fact is that the amount of the single tax cannot be less than 1% of the income received (paragraph 6 of article 346.18 of the Tax Code). This is the so-called minimum tax.
Therefore, the received amount of single tax is compared with the minimum tax.
If the single tax is 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 revenues.
The calculation of the minimum tax payable (instead of a single tax) is reflected in the postings:
Debit 99 Credit 68 sub-account "Settlements for minimum tax"
- The minimum tax for the year is accrued.
Debit 99 Credit 68 subaccount "Calculations for a single tax"
- the amount of advance payments for a single tax previously charged for surcharge has been reversed.
The difference between the minimum tax paid and the single tax in accounting is not necessary to reflect any entries.
EXAMPLE 1. HOW TO DETERMINE WHICH TAX NEEDS TO BE PAYED TO THE BUDGET - ONE OR MINIMUM
Passive LLC pays a single tax on the difference between income and expenses.
Situation 1
The total 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.
Single tax is equal to:
(1,000,000 rubles - 550,000 rubles) × 15% \u003d 67,500 rubles.
The minimum tax will be:
Since the single tax is more than the minimum, the company will pay a “real” tax to the budget - 67,500 rubles.
Situation 2
The total 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.
Single tax is equal to:
(1,000,000 rubles - 980,000 rubles) × 15% \u003d 3,000 rubles.
The minimum tax will be:
1 000 000 rub. × 1% \u003d 10 000 rub.
10 000 rub. \u003e 3000 rub.
Since the single tax is less than the minimum, the company will pay a minimum tax of 10,000 rubles to the budget.
note
If the entrepreneur combines the simplified tax system and the tax system, then when calculating the minimum tax, he should take into account the proceeds only from “simplified” activities, excluding income from the use of the tax system (letter of the Ministry of Finance of Russia dated February 13, 2013 No. 03-11-09 / 3758).
Exception: if the company is forcibly switched from “simplified” to the general taxation regime. For example, if your income exceeds the limit
(Clause 4 of Article 346.13 of the Tax Code of the Russian Federation).
The “Simplified Man” is obliged to switch to the general regime from the first day of the quarter in which he committed a violation.
And the tax period for the single tax will not be a year, but a quarter, six months 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
Calculate the minimum tax only for the year. At the end of the quarter, six months, 9 months, this is not necessary.
On January 1 of the reporting year, Asset 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 million rubles.
In our case, the tax period for the simplified tax system will be 6 months (from January 1 to July 1). On July 1, the company will begin to work on a common taxation system.
If the minimum tax is more than the real tax for six months, 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 use the simplified tax system), the company must submit a declaration to the tax inspectorate.
And if the minimum tax turned out to be more than “real”, then, in addition to line 280 of section 2.2, its amount is indicated in line 120 of section 1.2.
note
For the payment of the minimum tax, you can set off advance payments for a single “simplified” tax.
However, a single tax and a minimum tax are not the same thing. Each of them has its own BSC and its distribution order.
On January 1, 2017, amendments to the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 90n, entered into force. In accordance with these changes, in order to account for the single and minimum taxes that are paid in the case of applying the simplified tax system with the “income minus expenses” object, a single BCC is established - 182 1 05 01021 01 1000 110.
note
For non-payment of tax IFTS may fine the company under Section 122 of the Tax Code. The amount of the fine is 20% of the unpaid tax amount.
In the reporting year, Asset LLC operated on a simplified tax system with the object “income minus expenses”.
For 9 months the company received an income of 3,655,000 rubles., Expenses amounted to
3 490 000 rub.
The single tax paid to the budget for 9 months is 24,750 rubles.
According to the annual reporting, Asset 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.
According to the results of the year, taxpayers with the object “income minus expenses” must calculate the minimum tax. The budget transfers the largest of the amounts of a single or minimum tax.
The minimum tax will be 42,400 rubles. (4,240,000 × 1%).
This means that the company should pay a minimum tax at the end of the reporting year.
The previously paid amount of the single tax in the amount of 24,750 rubles. to be offset or returned 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 it is impossible to take this difference into account when paying quarterly advance payments on a single tax. This can be done only when calculating the single tax for the year. Therefore, “last year's” difference is shown in the annual declaration for the next tax period.
note
Such a situation is also possible. The “Simplified Man” with the object “income minus expenses” did not pay advance payments during the year, but at the end of the year he transferred the minimum tax, since the amount of the calculated single tax was less than the minimum.
For late payment of advance payments, he will have to pay penalties.
But since the amount of advances for “simplified” tax turned out to be less than the amount of the minimum tax paid per year, 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. Financiers referred to the Decree of the Plenum of the Supreme Arbitration Court of Russia dated July 26, 2007 No. 47, which states that if by the end of the year the amount of the single tax calculated was less than the amount of advance payments, then the penalty for non-payment of advances should also be reduced proportionally. Moreover, these rules apply to USN payers.
If expenses exceeded revenues
The minimum tax will have to be paid even if the company received losses (that is, its expenses exceeded revenues). In this case, the amount of “real” tax will be 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 that are carried forward (paragraph 6 of article 346.18 of the Tax Code of the Russian Federation).
This situation arises if, according to the results of work next year, the company again receives a loss.
EXAMPLE 4. MINIMUM TAX AND TRANSFER OF LOSS OF THE PAST YEAR TO THE CURRENT YEAR
Last year, Passive LLC worked for the simplified tax system, selecting a single tax base “income minus expenses”. For this year, the taxable income of the company amounted to 900,000 rubles, and expenses -
1 500 000 rub.
Thus, according to the results of the past year, the company received a loss of 600,000 rubles. (1,500,000 - 900,000).
The accountant calculated the minimum tax for the past year: 900,000 rubles. × 1% \u003d 9000 rub.
Suppose that in the reporting year the income of Passive LLC amounted to 1,300,000 rubles, and the expenses amounted to 800,000 rubles. The difference between income and expenses is 500,000 rubles. (1,300,000 - 800,000).
The single tax will be 75,000 rubles. (500,000 rubles. × 15%).
But LLC Passive decided to take into account the loss of the past year due to the profit received in the reporting year.
The company has the right to transfer to the current tax period the amount of 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 carried over to the following periods.
According to the results of the reporting year, the company will pay a minimum tax of 13,000 rubles. (1 300 000 rub.
× 1%).
note
The loss incurred during the year can be carried forward to the next year. It can be transferred to any of the next nine years, partially or completely. The remaining part of the loss can be transferred to other years, but not more than nine years (paragraph 7 of article 346.18 of the Tax Code).
EXAMPLE 5. HOW TO TAKE INTO 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 minimum tax amount is 16,500 rubles. We show how to take this tax into account.
Suppose that at the end of the reporting year, the company again received a loss of
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 the costs, 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, will be 31,500 rubles. (16,500 + 15,000).
Organizations and individual entrepreneurs - individual entrepreneurs applying a simplified tax system with a taxable object INCOME minus EXPENDITURE (USS DR) should calculate the minimum tax amount 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 the amount of tax calculated in the general procedure for the tax period is less than the amount of the calculated minimum tax, i.e. a loss has been received. Therefore, it is beneficial that revenues be slightly higher than expenses, so that there is no loss in the USN DR.
The minimum tax amount for the simplified tax system for the object income minus expenses is calculated by the following formula:
Minimum tax = Taxable income for the tax period × 1 %.
The minimum tax for USN 2019 should be paid to the budget if, at the end of the tax period, it is more than the “simplified” one calculated at the usual rate (15% or less).
For example, a company applies a simplified tax system with a taxable object income minus expenses:
- For 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 revenues, it means that at the end of the year, a loss of 160,300 rubles will be received.
(28 502 000 rub. - 28 662 300 rub.). Therefore, the tax base and the flat tax at the regular rate are zero. It is in this case that you need to calculate the minimum tax. He will make:
RUB 285,020 (28 502 000 rub. × 1%)
The minimum tax is more than a single tax, so at the end of 2019, you will have to pay the minimum tax to the budget.
In the case of combining the simplified tax system with a different tax regime, for example, with the patent system of taxation, the minimum tax amount is calculated only on income derived 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 minimum tax is paid only at the end of the year, and only if the “simplified person” loses the right to the simplified tax system within a 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 do not need to wait for the end of the year.
It will be a mistake if the organization pays the minimum tax during the year, motivating that it will still fall on it all year round, or that at the end of the quarter the tax turns out to be zero, but something needs to be paid. You need to pay, but advance payments on the simplified tax system.
Terms of payment, minimum tax
The Tax Code of the Russian Federation does not establish special terms for the payment of the minimum tax. This means that it must be listed in the general manner no later than the deadline set for filing a tax return:
- legal entities pay a minimum tax no later than March 31.
- entrepreneurs - no later than April 30 of the year
Minimum Tax CSC for 2019credited to the budgets of the constituent entities of the Russian Federation
182 1 05 01021 01 1000 110.
The minimum tax for 2016, “simplists” will transfer to another BSC
The Ministry of Finance has published a comparative table of the KBK for 2016-2017. For the “income-expendable" simplifiers for tax transfer according to the results of 2016, they left one general KBK, both for the minimum tax and for the tax calculated at the regular tax rate.
Note: Ministry of Finance Information
In the payment for the transfer of the “simplified” tax (including the minimum) you will need to indicate the budget classification code 182 1 05 01021 01 1000 110 .
Settlement of the minimum tax at the simplified tax system
Can the simplified tax advance payments already paid be credited to the minimum tax? Theoretically, it is possible, but often the tax authorities refuse to set off and demand to pay the entire amount of the minimum tax, referring to the fact that the “simplified” and minimum taxes have different CSCs and the set-off is impossible for organizational reasons. But this is not so. Minimum tax is not a special tax, and just the minimum size of a single tax when "simplified", and you can apply all the rules of offset to it. So, the advance payments paid by you during the year on the “simplified” tax, you can set off against the minimum (). The arbitration practice also confirms the appropriateness of such actions (Resolution of the FAS ВСО of 07.07.2011 No. А69-2212 / 2010).
In order to set off advance payments against the minimum tax, you must file the appropriate one. And attach to it copies of payment orders confirming the payment of advance payments.
If, however, it does not work out to set off and the organization pays the minimum tax in full, then the advance payments will not be lost. They will be set off against future advance payments for the “simplified” tax (paragraphs 1 and 14). The offset can be done in three years.
Accounting for the minimum tax in expenses at the simplified tax system
The taxpayer can take into account the difference between the minimum and simplified taxes for the past year in (paragraph 6). Including to increase the difference by loss (paragraph 7 of article 346.18 of the Tax Code). It is possible to take into account the difference between the minimum and single taxes under the simplified tax system 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 may include in the expenses the difference between the minimum and simplified taxes paid at the end of 2018.
You can include the indicated difference in expenses (or increase the amount of loss by it) in any of the following tax periods (paragraph 4 of clause 6 of 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 dated 03/18/2013 No. 03-11-06 / 2/03).
ADDITIONAL LINKS ON THE TOPIC |
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What expenses and in what order are taken into account at the simplified tax system in the form of income minus expenses. Determination of expenses for tax accounting when applying the simplified tax system.