Distribution of income tax between branches. Calculation of income tax for separate divisions
The procedure and example for calculating the amount of income tax paid to the regional budget (advance payment) attributable to a separate division or group of EPs, if the tax for them is paid by the responsible division following the results of each reporting or tax period.
When calculating the tax paid at the location of the responsible EP, total indicators are used, such as the average number of employees, labor costs and the residual value of fixed assets, for a group of units, the tax for which is paid by the responsible separate unit.
1. Determination of indicators for calculating income tax
First you need to determine one of two indicators that will be used when calculating income tax:
- or the average number of employees of a separate subdivision;
- or labor costs of a separate unit.
The selected indicator must be indicated in the tax accounting policy and it cannot be changed before the end of the year (clause 2, article 288, article 313 of the Tax Code of the Russian Federation).
If income tax is calculated using average number of employees, then it is necessary to determine the share of the average number of employees of the EP for the reporting (tax) period according to the following formula:
If income tax is calculated using payroll expenses, then it is necessary to determine the share of labor costs of the EP for the reporting (tax) period according to the following formula:
2. Determination of specific gravity residual value depreciable fixed assets
Next, you need to define share of the residual value of depreciable fixed assets used by a separate subdivision for the reporting (tax) period, according to the formula (clause 1 of article 257, clause 3 of article 256, clause 2 of article 288 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated 06.10.2010 No. 03-03-06 /1/633):
The average cost of fixed assets, both a separate unit and the organization as a whole, must be calculated according to the data tax accounting(clause 4 of article 376 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated 10.04.2013 No. 03-03-06 / 1/11824).
Average cost of fixed assets for the reporting period calculated by the formula:
Average cost of fixed assets for the tax period (year) calculated by the formula:
If a separate subdivision was created during the year, then the residual value of its fixed assets is calculated using the same formulas. And for the months when the EP has not yet been created, the residual value of its fixed assets in the calculation is assumed to be zero (Letter of the Ministry of Finance dated 06.07.2005 No. 03-03-02 / 16).
3. Determination of the profit share of the OP
The next step is to determine profit share of a separate subdivision for the reporting (tax) period. According to paragraph 2 of Art. 288 of the Tax Code of the Russian Federation calculation this indicator produced by the following formula:
4. Determining the amount of income tax for OP
Income tax amount(quarterly advance payment), which must be paid at the location of a separate enterprise, in accordance with paragraph 2 of Art. 288 of the Tax Code of the Russian Federation, is calculated by the formula:
5. Calculation of monthly advance payments
Monthly advance payments, paid by a separate enterprise for the next quarter, are calculated according to the following formula (clause 10.8 of the Procedure for filling out a declaration, Letter of the Federal Tax Service dated 10/13/2011 No. ED-4-3 / 16970):
The total amount of three monthly advance payments of the EP in the II, III, IV quarters is shown in line 120 of Appendix No. 5 to Sheet 02 of declarations for the I quarter, half a year and 9 months, respectively. In addition, in the declaration for 9 months, line 121 of Appendix No. 5 to Sheet 02 also reflects the total amount of monthly advance payments payable in the first quarter of the next year. She is equal total amount monthly advance payments calculated for the IV quarter of the current year. In the annual declaration, lines 120 and 121 of Appendix No. 5 to Sheet 02 are not filled out (clause 10.8 of the Procedure for filling out the declaration).
An example of calculating income tax paid at the location of the EP
The organization is registered in Moscow. In January 2014, she opened a branch office in Domodedovo, Moscow Region. The organization has no other OPs. The tax accounting policy stipulates that the average number of employees is used to calculate the share of profit attributable to the OP. For the first quarter of 2014, the profit for the organization as a whole amounted to 430,000 rubles. The regional income tax rate is 18% (the organization is not entitled to a reduced tax rate).
The data necessary for the calculation of the average number of employees and the residual value of depreciable fixed assets are given in the table.
The share of the average number of employees of the EP for the I quarter:
(26 people / 152 people x 100%) = 17,1%
Average cost of fixed assets for the first quarter:
Whole organization
((2,467,200 rubles + 2,395,400 rubles + 2,335,600 rubles + 2,260,800 rubles) / 4) = RUB 2,364,750
Used OP
((0 + 504,900 rubles + 496,400 rubles + 487,900 rubles) / 4) = RUB 372,300
The share of the residual value of depreciable fixed assets used by the OP:
(372,300 rubles / 2,364,750 rubles x 100%) = 15,74%
OP profit share for the 1st quarter:
((17,1% + 15,74%)/ 2) = 16,42%
The amount of income tax on OP for the I quarter:
(430,000 rubles x 16.42% x 18%) = RUB 12,709
The total amount of the monthly advance payment in the II quarter to the budget of the constituent entities of the Russian Federation as a whole for the organization:
(430,000 rubles x 18%) = RUB 77,400
The amount of the monthly advance payment of the OP in the II quarter (clause 5.11 of the Procedure for filling out the declaration):
(77,400 x 16.42% / 3) = RUB 4,236.36
In the process of carrying out economic and entrepreneurial activities, domestic companies may need to open certain structural separate divisions in order to achieve certain goals. Civil Code Russia expressly provides for such a right. Some separate divisions may be engaged in entrepreneurial activity, they may have a profit and corresponding tax liability. However, in regulations Russia does not have an example of a profit distribution table for separate divisions.
General provisions on separate divisions
All subjects of domestic business relations are endowed with certain rights, including the right to open separate subdivisions (Article 55 of the Civil Code of the Russian Federation). Such created separate subdivisions are not legal entities and are deprived of the corresponding legal capacity.
When deciding on the creation of one or another structural unit that meets the sign of isolation, one must always remember that the address of such a unit cannot coincide with the address of the main organization or with the addresses of other structural units. Also, such structural units must have stationary jobs created for a period of more than a month (Article 11 of the Tax Code of the Russian Federation). Such divisions are a branch, a representative office or a stationary workplace (Article 55 of the Civil Code of the Russian Federation and Article 11 of the Tax Code of the Russian Federation).
Information about each specific unit from among those provided for in Art. 55 of the Civil Code of the Russian Federation is necessarily contained in a single state register legal entities. The organization that creates them is obliged to submit completed applications to the tax authorities in accordance with approved forms No. P13001, No. P13002 or No. P14001.
From the interpretation of Art. 55 of the Civil Code of the Russian Federation, it can be assumed that a separate subdivision in the course of its activities may or may not make a profit. However, tax legislation, in particular paragraph 1 of Art. 289 of the Tax Code of the Russian Federation, provides for the obligation of the company to submit income tax returns for a separate division.
Income tax for separate divisions
Tax law describes in detail the procedure for calculating and paying income tax by companies that include structural separate divisions. Paragraph 1 of Article 288 of the Tax Code of Russia expressly provides that when the main organization pays tax, no distribution of profits between separate subdivisions is made. This only applies if the tax is paid in federal budget.
If the tax is paid to the budget of the region, then the profit is subject to distribution among all structural divisions, based on the share of profit of each individual structural division.
Clause 3 of Article 288 of the Tax Code of the Russian Federation provides for a rule according to which the organization independently calculates the amount of income tax for each of its structural divisions.
This amount is reflected in tax return. At the same time, the provisions of Article 288 of the Tax Code of the Russian Federation impose the obligation to draw up a declaration on the profit of a separate division on the main company.
Clause 2 of Article 288 of the Tax Code of the Russian Federation provides for the procedure for calculating income tax related to a structural unit and payable at the address of such a structure.
To calculate income tax, it is necessary to calculate the share of profit attributable to the relevant division.
In accordance with the norms of the Tax Code of the Russian Federation, the calculation of profit for a separate division is as follows:
"Profit of the entire organization" x "share of profits of the OP" = "profit for a separate division."
As can be seen from this formula, in order to calculate the profit of a structural unit, it is necessary to calculate the share of profit of such a structural unit.
The share of profit is calculated by adding the indicator "share of the average headcount of the structural unit" or "share of labor costs of the structural unit" with the indicator "share of the residual value of depreciable property". The amount received must be divided by 2. The indicated share of profit will be the tool that will help calculate the profit of a separate division.
When calculating the profit share of the division, it is necessary to calculate the share of the average headcount.
UHF = MF / MF where:
UHF - the share of the average headcount of the structural unit;
AMS - the average number of employees of the relevant unit for the relevant period;
SOC - the average number of employees of the company as a whole for the corresponding period.
If labor costs are chosen as such an indicator, then in order to calculate the share of the division's profit, it is necessary to determine the share of such expenses for the corresponding division.
UVZ = RTZ / ROZ, where:
UVZ - the share of labor costs of the structural unit;
RTZ - unit labor costs. The indicator should be taken according to tax accounting data;
ROZ - the cost of wages for the entire company. The indicator should be taken according to tax accounting data.
It is important to remember that for the final calculation of the profit share of the division, you need to choose only one of the two above indicators.
The second indicator, which is necessary to calculate the share of the division's profit, is the share of the residual value of the property.
The calculation of such an indicator is as follows:
UVS = COO / COOP, where:
UVS - share of residual value;
SOO - the average residual value of the property of a separate subdivision;
SOOR - the average residual value of the property of the main organization.
When calculating the SOSOP and SOSOP indicators, it is necessary to take into account Art. 376 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of the Russian Federation dated 02.10.2009 No. 3-2-10 / [email protected], Letter of the Ministry of Finance of Russia dated 10.04.2013 No. 03-03-06 / 1/11824 . At the same time, the data necessary for calculating the indicators of the value of property must be obtained from tax accounting.
Profit Share = (UHF or UHF + UHS) / 2.
Given these provisions, an example of calculating profit for a separate division is as follows:
1000000 r. x 0.15 \u003d 150,000 rubles, where:
1000000 r. - profit for the company as a whole;
0.15 - profit share of the structural unit;
150000 r. - Profit for a separate division.
If we bring the distribution of profits according to structural divisions the main organization to a tabular form, then the profit distribution table for separate divisions may look like this.
If the organization has separate divisions, then advance payments and income tax calculated for each separate subdivision and the parent organization based on the share of the tax.
You can read about the procedure for calculating advance payments, income tax and filling out an income tax return in the presence of separate divisions.
Value share of the tax which falls on a separate division or parent organization, is defined as the arithmetic mean of the share of two indicators: the residual value of depreciable property and the average number of employees or labor costs.
Which indicator to choose to calculate the share: the average headcount or labor costs, the organization decides for itself, fixing its choice in the accounting policy. Each of these indicators will be determined for a separate division, the parent organization without taking into account the parent organization and the organization as a whole.
Tax share = (UVam + UWt) / 2, where
UVam - the share of the residual value of depreciable property for the reporting period
UWt - the share of labor costs (or the average headcount) for the reporting period.
The share of income tax in the declaration is indicated as a percentage. Since 11 decimal places are allotted in the declaration to indicate the tax share, it is also recommended to calculate the specific weights as a percentage with an accuracy of 11 decimal places.
Features of determining the specific weight of the residual value of depreciable property
- To calculate the share of depreciable property, only the residual value of fixed assets is used. Residual value of other depreciable property: intangible assets, capital investments in leased fixed assets are not used.
- If depreciation is not charged for fixed assets in accordance with Art. 256 of the Tax Code of the Russian Federation, then to calculate the share of depreciable property, instead of the residual value indicator, the indicator of the initial (replacement cost) is used.
- When calculating the share, the residual value of fixed assets excluded from depreciable property is not used. Fixed assets may be excluded from depreciable property if they are no longer used to generate income or on the grounds provided for in paragraph 3 of Article 256 of the Tax Code of the Russian Federation. For example, depreciable property in accordance with paragraph 3 of Article 256 of the Tax Code of the Russian Federation does not include fixed assets: received/transferred free of charge, for which there is a management decision to transfer to conservation for a period of more than 3 months or reconstruction and modernization with a modernization or reconstruction period of more than a year and located in the Russian International Register of Ships.
- When calculating the specific weight, the residual value of fixed assets is determined according to tax accounting data. The right to use the residual value according to the data accounting can only be used by an organization that uses the non-linear depreciation method in tax accounting.
- The residual value of the leased property is taken into account when calculating the share of the residual value of fixed assets for that party to the lease agreement, for which it is accounted for under the terms of the agreement.
- If a separate subdivision was created not from the beginning of the tax period, then the residual value of fixed assets on the 1st day of the month in which it has not yet been created is early zero. If a separate subdivision is liquidated before the end of the tax (reporting) period, then the residual value of fixed assets on the 1st day of the month after its liquidation is equal to zero.
- The residual value used in the calculation of the specific gravity is determined according to the rules for determining tax base for property tax, namely, the residual value of the property, determined for each 1st day of the reporting period and the 1st day of the next reporting period, is divided by the number of months of the reporting period, increased by one. The residual value for the reporting period is determined for each separate subdivision, the parent organization, excluding separate subdivisions and the organization as a whole.
- The share of the residual value of fixed assets of each separate subdivision and head organization is determined by dividing the residual value of fixed assets of a separate subdivision/head organization for the reporting period by the residual value for the organization as a whole for the reporting period.
Example: Calculation of the specific weight of depreciable property.
Features of calculating the share of the average number of employees
The procedure for calculating the average number of employees in the tax code is not prescribed, therefore, in order to calculate in accordance with paragraph 1 of article 11 of the Tax Code of the Russian Federation, it is necessary to use the procedure established by other branches of legislation. The procedure for calculating the average headcount for filling out forms of federal statistical observation was approved by Order No. 435 of Rosstat of Russia dated October 24, 2011.
To calculate the share of the average number of employees, it is necessary to calculate the average number for each month for each separate division, the parent organization and the organization as a whole, and then the average number for the reporting period.
The average number of employees per month is calculated as the sum of the total number of employees for each day of the calendar month divided by the number of calendar days of the month.
The average headcount for the reporting period is calculated as the sum of the average headcount for each month of the reporting period and divided by the number of months in the reporting period.
If an organization or its separate subdivision did not work for the entire reporting period (for example, if it was created not from the beginning of the reporting period or was liquidated before the end of the tax period), then the average headcount for the month / reporting period is still calculated by dividing by the number of calendar days months / number of months of the reporting period.
According to paragraph 81.4 of the instructions of Rosstat, the average number should be indicated in whole units. For newly created separate subdivisions, the average headcount for the reporting period may turn out to be less than 1. The rules for rounding the average headcount of employees are not normative documents not installed. Therefore, in order to avoid conflict with tax authorities in the accounting policy for tax purposes, it is recommended to fix that the rules adopted in mathematics are used to calculate the average headcount: values less than 0.5 are discarded, and more than 0.5 are rounded to one.
The share of the average number of employees of each separate division and the parent organization is determined by dividing the average number of employees of the separate division/head organization for the reporting period by the average number of employees for the whole organization for the reporting period.
Example. Calculation of the share of the average number of employees
Features of calculating the share of labor costs
Instead of the indicator of the share of the average headcount, you can use the indicator of the share of labor costs, which is calculated as the ratio of the labor costs of employees of a separate subdivision / head organization for the reporting period to the labor costs of the organization as a whole for the same reporting period.
If the organization has established in the accounting policy that the tax share will be calculated based on the share of wages, then the following must be taken into account:
- Labor costs must meet general requirements to the recognition of expenses, that is, to be reasonable and documented.
- All labor costs taken into account when calculating the share must be indicated in article 255 of the Tax Code of the Russian Federation.
- Standardized labor costs (expenses for voluntary medical, pension insurance, death insurance) in the calculation of the share of labor costs are accepted only within the established standards.
- The costs of creating a reserve for future vacation pay, created in accordance with the rules of Article 324.1 of the Tax Code of the Russian Federation, are also included in labor costs.
- For organizations using cash method, labor costs will be taken to calculate the share of labor costs as the debt is repaid.
Based on the two indicators calculated in the examples of this article: the share of the residual value of depreciable property and the share of the average headcount, we will calculate the share of income tax of a separate division and the parent organization.
Clause 78 of the Instructions "On Approval of the Instructions for Completing Federal Statistical Observation Forms N P-1 "Information on the Production and Shipment of Goods and Services", N P-2 "Information on Investments in Non-Financial Assets", N P-3 "Information on financial condition organizations”, N P-4 “Information on the number, wages and the movement of employees”, N P-5 (m) “Basic information about the activities of the organization”, approved by order of Rosstat No. 435 of 10/24/11.
P.81.5-81.6 of the Instructions "On Approval of the Instructions for Completing Federal Statistical Observation Forms N P-1 "Information on the Production and Shipment of Goods and Services", N P-2 "Information on Investments in Non-Financial Assets", N P-3 "Information on the financial condition of the organization”, N P-4 “Information on the number, wages and movement of employees”, N P-5 (m) “Basic information about the activities of the organization”, approved by order of Rosstat No. 435 of 10/24/11.
P.81.9-81.10 of the Instructions "On Approval of the Instructions for Completing Federal Statistical Observation Forms N P-1 "Information on the Production and Shipment of Goods and Services", N P-2 "Information on Investments in Non-Financial Assets", N P-3 "Information on the financial condition of the organization", N P-4 "Information on the number, wages and movement of employees", N P-5 (m) "Basic information about the activities of the organization", approved by order of Rosstat No. 435 of 10/24/11
Clause 1, Clause 3, Article 273 of the Tax Code of the Russian Federation
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Maybe this article will help you:
Ivantsov I. V., tax consultant
If the enterprise has divisions in different regions, then part of the income tax directed to the budgets of the subjects of the Russian Federation should be distributed between the head office and branches. Analysis will help to do this correctly. current legislation, explanations of financiers and our article.
General calculation rules
First, determine the amount of profit in the whole organization. Then income tax is calculated to the federal and regional budgets (at the appropriate rates).
Part of the income tax directed to the federal budget is fully transferred at the location of the head office (clause 1 of article 288 tax code RF). And that part of the tax that goes to the budgets of the constituent entities of the Russian Federation must be distributed between the head office and separate subdivisions. The basis is paragraph 2 of Article 288 of the Tax Code of the Russian Federation.
Accordingly, the amount of income tax that must be transferred at the location of the branch (representative office) is calculated as follows:
- the tax base (profit as a whole for the organization) is multiplied by the share of profit attributable to a separate division;
- the result obtained is multiplied by the income tax rate that is established in the corresponding region.
In turn, the share of profit attributable to a separate division is calculated using the following formula:
DP \u003d (HC1 + HC2): 2,
where DP is the share of profit attributable to a separate subdivision; HC1 - the share of the average number of employees of the branch; HC2 - the share of the residual value of depreciable property (related to fixed assets) of the unit.
REAL ESTATE IS NOT A BRANCH YET
In practice, the following situation is possible: real estate the company is located in another region, it is rented out, but the employees of the organization are not located there. In this case, it is not necessary to transfer income tax at the location of such an object. The fact is that tax registration in connection with the presence of real estate does not always entail the creation of a separate division. A necessary sign of a branch (representative office) is the presence of jobs for company specialists (and in this case they are absent). The basis is Article 11 of the Tax Code of the Russian Federation.
Average number of employees
The share of the average number of employees of the unit is calculated as follows: the average number of employees of the branch (representative office) for the reporting period is divided by the same indicator for the organization as a whole for the same period.
When calculating the profit share of branches, it is necessary to apply the methodology for calculating the average number of employees set out in the Guidelines for filling out the form of federal statistical observation No. 1-T *.
Namely, to calculate the average number of personnel for the reporting period, add up similar indicators for each month given period and the result is divided by the number of months in this period.
In turn, the average number of employees per month is calculated by summing up the number for each calendar day of the month (including holidays and weekends) and dividing the amount received by the number of calendar days of the month.
The head office of the printing house ZAO Progress is located in Moscow. A separate division of the company is in Samara.
The average number of employees of the printing house in the I quarter of 2010 amounted to:
- in January 2010 - 400 people. in general for the organization, of which 320 people. - in the head office, 80 people. - for a separate division;
- in February 2010 - 400 people. in general for the organization, of which 320 people. - in the head office, 80 people. - for a separate division;
- in March 2010 - 412 people. in general for the organization, of which 320 people. - in the head office, 92 people. - in a separate division.
The average headcount of the branch of ZAO Progress, located in Samara, for the 1st quarter of 2010 is as follows:
(80 people + 80 people + 92 people): 3 months = 84 people
The average number of employees in the organization as a whole for the 1st quarter of 2010 is equal to:
(400 people + 400 people + 412 people): 3 months = 404 people
The share of the average number of employees of a separate subdivision in the 1st quarter of 2010 amounted to:
(84 people: 404 people) x 100 = 20.79%.
Residual value of depreciable property
The share of the residual value of the branch's depreciable property is calculated as follows: the residual value of the unit's fixed assets for the reporting period is divided by the same indicator for the organization as a whole for the same period.
It happens that an object is listed on the balance sheet of the head office, but is actually operated in a branch (or vice versa). The financiers pointed out that the residual value of this asset should be taken into account when determining the profit share of the division in which it is actually used (regardless of whose balance sheet it is reflected). This point of view was expressed in the letter of the Ministry of Finance of Russia dated March 7, 2006 No. 03-03-04/1/187.
IF PRODUCTION IS SEASONAL
Some types of industries are characterized by seasonality (processing of agricultural raw materials, production of products from natural fur, woodworking and mining, etc.). Organizations with a seasonal work cycle (or other features of activities that provide for the seasonality of attracting employees) when distributing profits between departments, instead of the average number of employees, have the right to use labor costs. The decision made should be fixed in the accounting policy and agreed with tax office. The basis is paragraph 2 of Article 288 of the Tax Code of the Russian Federation. If the organization has chosen the indicator "labor costs", then they are determined according to the rules of Article 255 of the Tax Code of the Russian Federation. This, in particular, will include salary, vacation pay, etc.
WHAT OBJECTS SHOULD BE EXCLUDED FROM THE CALCULATION
The cost of fixed assets excluded from depreciable property (on the grounds provided for in paragraph 3 of Article 256 of the Tax Code of the Russian Federation) is not included in the calculation of the share of profit attributable to a separate subdivision. This position is reflected in the letter of the Ministry of Finance of Russia dated March 14, 2006 No. 03-03-04/1/225.
Recall that the company will be forced to exclude certain objects from the composition of depreciable property in the following cases (clause 3 of article 256 of the Tax Code of the Russian Federation):
– when transferring (receiving) assets for gratuitous use;
- when transferring fixed assets for conservation for more than three months by decision of the organization's management;
– during the reconstruction and modernization of fixed assets with a duration of more than 12 months.
Additionally, we note the following. The enterprise can complete (reconstruct, retrofit) the leased object. Such an improvement shall be considered an inseparable improvement of the leased property.
And if the work was carried out with the consent of the lessor, but he does not compensate for their cost, then the tenant receives the right to depreciate the work done. capital investments(Clause 1, Article 258, Clause 1, Article 256 of the Tax Code of the Russian Federation). In the letter of the Russian Ministry of Finance dated October 27, 2008 No. 03-03-06 / 2/147, officials indicated that when determining the share of profit attributable to a separate division, the residual value of inseparable improvements cannot be taken into account.
This approach is based on the provisions of paragraph 2 of Article 288 of the Tax Code of the Russian Federation, according to which the calculation of this indicator includes the residual value of fixed assets only. According to financiers, capital investments in the form of inseparable improvements in leased property, although depreciated, are not recognized as fixed assets.
HOW TO DETERMINE THE RESIDUAL VALUE
And what kind of residual value (accounting or tax) should be used for such a calculation?
If an organization uses a non-linear depreciation method in tax accounting, then it has the right to choose. It can determine the residual value of objects according to either accounting or tax accounting (clause 2 of article 288 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated September 25, 2009 No. 03-03-06 / 2/181).
But a manufacturing company that calculates tax depreciation using the straight-line method calculates the residual value of assets (for the purpose of distributing profits between divisions) only according to tax accounting rules. This position is reflected in letter No. 03-03-06/2/181.
HOW TO MAKE A CALCULATION
The residual value of fixed assets for the reporting period is determined similarly to the method provided for calculating property tax in paragraph 4 of Article 376 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated July 10, 2008 No. 03-03-06 / 2/74).
Namely: the residual value of objects is summed up on the 1st day of each month of the reporting period and on the 1st day of the month following the reporting period. The result is divided by the number of months in reporting period increased by one.
Let's use the conditions of the previous example.
Suppose that according to the accounting policy of the organization * in tax accounting, the printing house applies the straight-line method of depreciation. The residual value of fixed assets, determined according to the rules of tax accounting, in the 1st quarter of 2010 amounted to:
* All about accounting policy - in the service "Accounting policy 2010", which is located on the website www.otraslychet.ru
- as of January 1, 2010 - 1,300,000 rubles. in general for the organization, of which 800,000 rubles. - in the head office, 500,000 rubles. - for a separate division;
- as of February 1, 2010 - 1,400,000 rubles. in general for the organization, of which 1,000,000 rubles. - in the head office, 400,000 rubles. - for a separate division;
- as of March 1, 2010 - 1,360,000 rubles. in general for the organization, of which 980,000 rubles. - in the head office, 380,000 rubles. - for a separate division;
- as of April 1, 2010 - 1,340,000 rubles. in general for the organization, of which 970,000 rubles. - in the head office, 370,000 rubles. - in a separate division.
The average residual value of fixed assets of a separate division of Progress CJSC, which is located in Samara, for the 1st quarter of 2010 is as follows:
(500,000 rubles + 400,000 rubles + 380,000 rubles + 370,000 rubles) / 4 months = 412,500 rubles.
The average residual value of fixed assets for the organization as a whole for the 1st quarter of 2010 is:
(1,300,000 rubles + 1,400,000 rubles + 1,360,000 rubles + 1,340,000 rubles) /4 months = 1,350,000 rubles.
The share of the residual value of fixed assets of a separate division in the 1st quarter of 2010 amounted to:
(412,500 rubles: 1,350,000 rubles) x 100 = 30.56%.
The accountant of CJSC Progress calculated the profit share of the branch as follows:
(30,56% + 20,79%) : 2 = 25,68%.
Suppose that the profit of the printing house as a whole for the organization for the first quarter of 2010 amounted to 2,280,000 rubles.
The reduced income tax rate for the types of activities carried out by the organization is not provided for by the regional legislation of Samara.
The part of the profit attributable to a separate division was:
RUB 2,280,000 x 25.68% = 585,504 rubles.
Accordingly, the part of the profit attributable to the head office of the organization is as follows:
RUB 2,280,000 - 585,504 rubles. = 1,694,496 rubles.
The amount of income tax credited to the regional budget at the location of a separate subdivision is equal to:
RUB 585,504 x 18% \u003d 105,390.72 rubles.
Thus, the amount of income tax credited to the regional budget at the location of the head office of the organization amounted to:
RUB 1,694,496 x 18% = 305,009.28 rubles.
BRANCHES ARE LOCATED IN THE SAME REGION
If an enterprise has several separate divisions located in one subject of the Russian Federation, then the regional part of the income tax can be transferred centrally - through one of the branches. The company has the right to choose it independently. The basis is paragraph 2 of Article 288 of the Tax Code of the Russian Federation. Having decided to pay tax through one of the divisions, the regional part of the income tax is determined by the aggregate indicators of all branches located in this subject of the Russian Federation.
Date: 2018-02-13
CALCULATION EXAMPLE
amounts payable to the budgets of the constituent entities of the Russian Federation
The amount of tax paid to the regional budget (advance payment) attributable to a separate subdivision (SD) is calculated at the end of each reporting or tax period as follows.
1. Choose which of the two indicators to use for the calculation:
or the average number of employees of the EP;
or labor costs of the OP.
Specify the selected indicator in the tax accounting policy. Keep in mind that it cannot be changed before the end of the year (clause 2, article 288, article 313 of the Tax Code of the Russian Federation).
According to paragraphs. "a" paragraph 26 of Art. 2 of Law N 401-FZ amended Art. 284 of the Tax Code of the Russian Federation, for which, from January 1, 2017, income tax in 2017 - 2020 will be distributed as follows:
- to the federal budget - 3% (before the changes - 2%);
- to the budget of the subject of the Russian Federation - 17% (before the changes - 18%).
An organization located in one subject of the Russian Federation has three separate subdivisions in the territory of another subject of the Russian Federation (with regional rate income tax 17%).
When compiling a declaration for 2017, the organization's accountant distributes taxable profits based on the following data:
- the total amount of taxable profit for 2017 for the organization as a whole is 17,000,000 rubles. (accordingly, the amount of tax calculated for payment to the federal budget (at a rate of 3%) is 510,000 rubles);
- the activities of two divisions are unprofitable (the loss is 500 thousand rubles);
- according to the company's accounting policy, the indicator of the average number of employees is used to calculate the share. The results of calculating the average number of employees for 2017 and the residual value of fixed assets are presented in the table:
Separate subdivision |
Average number of employees, pers. |
Residual value of fixed assets, thousand rubles |
Separate subdivision No. 1 |
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Separate subdivision No. 2 |
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The fact that the activity of two divisions is unprofitable does not matter for determining the part of taxable profit and the amount of tax payable to the budget of this subject of the Russian Federation. Therefore, information about the amount of loss can be ignored, and the "initial" 17 million rubles are subject to distribution.
Income tax calculation:
Subdivision |
Specific gravity |
Share of profit attributable to division |
Total amount for 2017, rub. |
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Number of employees |
Fixed asset values |
tax base |
Income tax to the budget of the constituent entity of the Russian Federation |
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Head organization (without separate divisions) |
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Separate subdivision No. 1 |
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Separate subdivision No. 2 |
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Separate subdivision No. 3 (all fixed assets are leased) |
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Let us explain the procedure for calculations using the example of a separate subdivision N 1:
- the share of the average number of employees will be equal to 0.1639 (20 people / 122 people);
- share of the residual value of fixed assets - 0.1304 (1,800 thousand rubles / 13,800 thousand rubles);
- the share of profit attributable to this division (arithmetic average), - 0.14715 ((0.1639 + 0.1304) / 2);
- the value of the tax base attributable to this division - 2,501,550 rubles. (17,000,000 rubles x 0.14715);
- the amount of income tax for 2017, subject to calculation for payment to the budget of the subject of the Russian Federation (at a rate of 17%) - 425263-50 rubles. (2,501,550 rubles x 17%).
The rest of the calculations are made in a similar way.