How the minimum tax with USN is calculated. Minimum tax with USN revenues minus expenses
This type of taxation, such as a USN or "simplified", is considered the most desirable for businessmen. This is due to the fact that firms working on USN pay only one tax fee into the treasury. The financial base for this tax is choosing an independently. "Simplified" allows you to operate more efficiently and save on payments to the tax. The tax of USN is subject to income or income minus expenses of the enterprise. Today we will analyze how the tax fee is calculated on the USN with the second type of object of the object. It is easy: it is enough to be able to unmistakably calculate the amount of income and consumption, carefully pay preliminary payments and calculate the minimum number of taxes in the end of the year. The following text provides an example as this tax is calculated.
Often firms and Ip-Shnikhni seek to work on "simplified", especially at the dawn of the formation of a business. This is due to the fact that it is not necessary to pay on the USN:
- private entrepreneurs - NDFL;
- firms, offices and other enterprises - profitable fee;
- non-export companies in VAT;
- property collection (excluding objects, the financial base for which is determined by cadastral value).
The payer himself may decide on work on the UPN mode, that is, this system is considered voluntary. When registering IP or LLC to the package of documents for the tax service, an application should be applied in which the desire to work on the "simplified" is expressed. Existing firms can also change the mode on the USN, but there are limitations. Do this can not be made:
- with income more than 58 million 805 thousand rubles;
- having more than 150 million rubles of fixed assets;
- in which more than a hundred employees are employed;
- having more than 25% of the participation of third-party firms.
By law, switch from the regime to the regime is permitted once a year - from January 1. The transition application must be prepared not earlier than October 1, since the funds earned are recorded over the past nine months.
In addition to the unified tax, firms on the "simplified" are paid and other tax fees: contributions to the PF of the Russian Federation and FF OMS, in social, property, water and land collection, excise taxes, state dresses and VAT for exporter companies.
ESTN Bet - Main Plus
The differential rate is considered a big advantage of "simplified". This is a certain extension bonus provided in the preferential mode of taxation by taxes. Basic is the rate of fifteen percent. But local authorities have the authority to reduce it to five percent. So, for 2016, representatives of regional reign reduced rates in the 71st settlement.
At the local level, the decision on the amount of the rate for the USN is taken every year, until it comes into force. Find out which rate is valid in the specific region of Russia, you can in the local administration or tax service. We emphasize that the reduced rate is not a special benefit that requires confirmation - its use is one for all entrepreneurs working on the USN in the region.
Important moment! For the years 2017-2021, the rate for the subjects of Crimea can be reduced to three percent. The laws of Russia's constituent entities also report that IP-Shnikhni, engaged in scientific or socially significant works, the provision of services in everyday life for the population, and can at all count on a zero rate. At the same time, there are a number of obligations: the share of profitability from activities in respect of which the rate of 0% is applied must be at least seventy percent. Apply the zero rate of IP-Schnick can from the moment of registration and until December 31 of the same year.
Financial base for USN
From the previous paragraph there is an erroneous opinion that it is more convenient and more profitable systemthan "simplified", not found. In connection with the financial base to which a number of questions may arise, it is not. Calculating the database for the mode with the object "Revenues minus costs" is more similar to the calculation of profitable collection. That is, in this case, the base is the difference between income and expenses, consider profit.
The payer at the "Simplifier" risks the fact that it will not be able to prove the feasibility of incurred costs, and discontent will appear at the tax service. If the inspection officers challenge the compilation of the financial base, the businessman will not only be forced to pay arreed, but also a penalty and even a fine of up to 20% of the total total collection.
USN: Income
The procedure for establishing income on the "Simplified" is regulated by Chapter No. 346 of the Tax Code of the Russian Federation. Removable for the formation of the financial base are the realization and non-deactive funds received. In sales revenues include money earned from sale:
- rights to real estate, transport, other property;
- work and services rendered;
- previously acquired goods;
- owning goods / production goods.
To incomes outside the implementation include:
- goods, rights, work or services obtained for free;
- debt credit and loans;
- rental or sublet money;
- interest from loans granted to third parties;
- benefit from participation in partnerships;
- money from share in other companies;
- monetary sanctions from partners who violated contracts.
The income on the "Simplifier" is recognized cash method. This means that the date of fixation of the funds received is the date of their receipt on the fact - on the hands, a settlement account and the like.
Usn: Consumption
With the tax case "Revenues minus expenses", the payer must fulfill a number of conditions to "write off" spending. Chapter No. 346. Tax Code The Russian Federation summarizes the costs of expenses:
- logistic, transport;
- for procurement for subsequent sale;
- tax fees, except for one;
- on services of auditors, lawyers, accountants;
- customs, lease, leasing;
- salary, business trip and employee insurance;
- for reconstruction and repair;
- to purchase intangible assets and fixed assets.
This list is closed, that is, does not imply other interpretation or addition of additional items. Documents confirming spending should be kept to keep at least four years after their commit.
Tracts should not only correspond to the Tim of Laws, but also have a clear justification and business goal. The tax service may have questions regarding the elite car instead of an ordinary sedan or computer of the last model. Of course, the businessman can spend his money without regard to the tax, but only if it does not intend to include them in the list of expenses. Either you will have to come to accept the factor of suspicion of the supervisory authorities.
Prepayment taxes
Quarterly for 25 days after the end of the next three months, the "simplities" are obliged to make advance payments, calculating them by a growing outcome. For the first quarter - until April 25, in half of the year - until July 25 and for nine months - until October 25. The tax remainder should be paid on annual results. Then the declaration is served - IP-Schnicks provide tax document until April 30, LLC - until March 31.
Minimum tax
Efficiency from employment can be unsatisfactory, that is, at any time the company can work in zero or minus. This does not mean that the sum of the unified tax may also be zero. Article No. 346 of the Code of Tax Laws, it says that "simplities" using the object "Night Minus" the expense is obliged to pay minimum tax - income multiplied by one percent. If the amount of duty to pay, less than the minimum tax is paid precisely. This difference later can be included in the list of spending or the loss composition, if he took place. Paying the minimum tax, the payer has the right to reduce its amount on the "prepayment" - advance payments already paid in the current period.
Video - calculation of the minimum tax
USN: Calculate the tax
Calculate the tax amount is needed at the results of the quarters and year. Revenues are plusing from the beginning to the end of the period, expenses from the beginning are deducted from the beginning and until the end of the period, the resulting figure is multiplied by the rate. If the calculation is not for the first quarter, then the paid advances to the state treasury are submitted from the tax amount. Let's look at the example of the "Original" LLC.
Table 1. Calculations on the "Simplified"
The calculation is carried out according to the object of taxation: income (1.2 million) minus flow rate (million) x 15% \u003d 30 thousand rubles. The amount of minimum tax: 1.2 million x 1% \u003d 12 thousand rubles. Since the first amount exceeds the second, it will be required to pay. We deduct preliminary payments from it: 30 000 rubles - 24,000 rubles \u003d 6 thousand rubles of a single tax for "simplified".
Summarize
The main complexity for the payer "Simplified" income minus costs - competent calculus of the financial base. Since it is directly dependent on expenses, it is important to take into account only money spent on business. So the entrepreneur will keep himself from unnecessary attention from the tax service and will ensure self-realization and confidence in the work and fulfillment of tax liabilities.
As you know, many companies and IP choose simplified not only not to be mired in paper, but also in the hope of separating the payment of the minimum tax with USN in 2019 - in a tiny amount. Tell me what they can count on the requirements of tax norms.
Lowering game
By the end tax period All business entities that legally apply USN with the object "income less expense" (hereinafter - USN Dr.), are required to calculate the amount of the smallest tax. In this case, according to Art. 346.19 of the Tax Code of the Russian Federation for the tax period takes the calendar year.
Immediately note: the minimum tax is calculated only by simplifiers with the object "Revenues minus costs". If a company or IP pay this tax only from income, then the need to determine the tax minimum is simply not on objective reasons. What no, and the revenues are always there.
If the company or Kommersant on the UPN with the object "Revenues" calculate the suspiciously small amount of tax to pay to the budget, this fact will certainly interest tax authorities. For them, this is immediately "beacon", which part of the profit is hidden from the state.
The formula for calculating the smallest tax in 2019
The calculation and payment of the minimum tax on the UPN in 2019 is provided for in paragraph 6 of Article 346.18 of the Tax Code of the Russian Federation for the USN Dr.. Mathematically it looks like this:
Minimum tax \u003d annual income * × 1%
* excluding expenses.
Minimal tax
The tax rate according to the minimum tax scheme is used in cases if its amount is more than tax calculated by general rules "Simplified". In other words, when at the end of the past year, you can state almost a loss. Therefore, the size of the gap between income and expenses will eventually determine what to pay to the treasury:
- Normal tax on the USN.
- Roll into the lowest tax (although in any case it will be greater than the first option).
According to the position Tax Service, in the case of combining several tax regimes, one of which is USN Dr., the minimum tax state charges from the profits, which is obtained only from the simplified.
The situation is not excluded that the minimum tax will have to consume and pay at the end of the reporting period. This happens when IP or a firm has lost the right to this special. It means that the minimum tax (if the indicators brought to it) are transferred according to the results of the relevant quarter, in which it was lost right to the USN Dr.. In this situation, there is no need to pull until the end of the calendar year.
When you pay
Separate terms of transfer in the execution of the minimum tax of the Tax Code of the Russian Federation are not provided. It is customary to proceed from the general order for filing. tax Declarations According to USN:
- for legal entities - until March 31, followed;
- for IP - until April 30 of the next year.
CBK for minimal tax on USN in 2019 the following: 182 1 05 01021 01 1000 110.
Tax credit
Consider the situation: the management entity made advance payments in the treasury on the system of simplified taxation. In the case of Usn Dr., the question arises: is it possible to take into account these payments in the amount of minimum tax? The answer is positive.
In the form of a tax declaration on USN, there is such an initiation order. That is, the payer transfers advance payments in the amount of the minimum tax within the framework of this document. Submit a separate application is not necessary.
In the event of the advance payment of advance payments, they can be considered in the future as advance payments on USN. Term: over the next three years.
Accounting in expenses
Tax legislation provides for the procedure for taking into account the difference between simplified and minimal tax for the previous year (paragraph 6 and 7 of Article 346.18 of the Tax Code of the Russian Federation):
- Its includes expenses.
- It can also be increased losses.
Keep in mind: you can take into account the difference only according to the results of the reporting period (year).
Speaking simple languageThere is an opportunity to include in the costs of 2019, the difference between simplified and minimal tax, which was counted and paid for the results of last 2018.
In any subsequent period of taxation (up to 10 years), an accountant has the ability to include the specified difference in expenses or increase its losses. The Ministry of Finance clarifies: it is possible to include a difference between the consistent and paid amount of the minimum tax and the tax, which was accrued in accordance with the general procedure for taxation on the USN, in several previous periods.
Transition to usn
To work on the UPN, the face must be submitted tax inspection Appropriate notification. In the case of registration of a new business, the application is submitted after tax accounting, but no later than 30 days after the date of registration. If for some reason you missed the specified period, then automatically assign general System taxation.
The transition to a simplified business is possible only since the next reporting year. To do this, it is also necessary to fill out and submit a notification about the transition to the USN to the end of the IV quarter of the current year.
The right to special in 2019
Most often, the company and IP want to switch to a simplified tax system in two cases:
- when first recorded and select the tax regime;
- when they want to go with the floor.
This is possible only if the taxpayer meets the criteria that are established by Article 26.2 of the Tax Code of the Russian Federation.
Criteria for the transition to USN in 2019 for companies:
- the amount of income for the first 9 months of 2018 did not exceed 112.5 million rubles, and annual incomes are no more than 150 million rubles;
- the number of employees in all employment contracts and GPA are not more than 100 people;
- residual value fixed assets for the year not higher than 150 million rubles;
- the company has no branches (only representation is allowed);
- the share of other companies in the authorized capital of Jurlitsa is no more than 25%.
For individual entrepreneurs list required conditions To go to a simplified slightly less:
- no more than 100 employees; the residual value of fixed assets is not more than 150 million rubles;
- annual income does not exceed 150 million rubles.
Example of calculating tax in 2019
Individual entrepreneur N.P. Ivanov at the end of the reporting period came out with such indicators of its activities:
- income - 1 million rubles;
- costs - 950 thousand rubles.
Tax rate (USN Dr.) - 15%.
Tax amount according to general order: (1,000,000 - 950,000) × 15% \u003d 7500 rubles.
Minimum tax: 1,000,000 × 1% \u003d 10 000 rub.
It is clearly seen that the minimum tax (10,000 rubles) is larger than the amount that had to be given to the budget for the general rules for calculating the tax on the UPN (7500 rubles). It follows from this that the amount of minimum tax in the amount of 10,000 rubles should be received in the treasury.
"Simplifiers" applying the tax object "revenues minus expenses", remember the minimum tax once a year - at the end of the tax period. In which cases, the minimum tax is paid to how to consider advance payments when calculating the minimum tax, how to reflect the amount of accrued minimum tax in accounting, read in the proposed material.
When are the "simplists" obliged to pay minimal tax?
The obligation to pay the minimum tax is provided for only for "simplists", who have chosen the object of taxation "Revenues minus expenses", therefore, it will be only about this part of organizations and individual entrepreneurs applying UCNO.The procedure for calculating the minimum tax is established by Art. 346.18 of the Tax Code of the Russian Federation.
Calculate the minimum tax is obliged to all "simplists". Then it is necessary to compare the amount of accrued in common order tax with the amount of minimum tax: pay to the budget is more from them. Thus, the minimum tax is paid in the case when for the tax period the amount calculated in the total order of tax is less than the amount of the calculated minimum tax.
Note:
The taxpayer is entitled to the following tax periods to include the amount of the difference between the amount of the amount paid by the minimum tax and the amount of tax, calculated in general, to expenses when calculating the tax base, including increase the amount of losses that may be transferred to the future.
Recall the basic rules for calculating the minimum tax:
- the minimum tax is calculated only for the tax period, which is the calendar year;
- tax bid - 1%;
- the tax base - revenues defined in accordance with Art. 346.15 of the Tax Code of the Russian Federation.
By virtue of para. 1 p. 4 art. 346.20 of the Tax Code of the Russian Federation the laws of the subjects of the Russian Federation may establish a tax rate paid due to the use of UCINO, in the amount of 0% for taxpayers - individual entrepreneurs, first registered after the entry into force of these laws and carrying out entrepreneurial activities in production, social and (or) scientific fields as well as in the field household services population.
These taxpayers are entitled to apply a tax rate in the amount of 0% from the date of their state registration As individual entrepreneurs continuously for two tax periods. Minimum tax provided for in paragraph 6 of Art. 346.18 of the Tax Code of the Russian Federation, in this case it is not paid.
Since in a number of subjects of the Russian Federation, the relevant laws were adopted, individual entrepreneurs who satisfy the stated requirements may not pay the minimum tax on the results of the tax period (the letters of the Ministry of Finance of Russia of August 27, 2015 No. 03-11-11 / 49542, from 02/13/2016 No. 03-11 -11/8498).
For organizations and individual entrepreneurs who do not fall under the exception, continue the conversation about the minimum tax.
Of the above standards, it is clear that the minimum tax is payable according to the results of the tax period in the following cases:
- when a loss is received, that is the tax base There are no revenues taken into account with UCNO, less expenses taken into account when soaked;
- when there is no profit, no damages, that is, the taxable base is zero - incomes are equal to expenses;
- when there is a taxable base, but the excess of income over expenses is slightly.
- revenues - 5,500,000 rubles;
- costs - 5,700,000 rubles.
The tax calculated in general order is equal to 0 rubles, as a loss is obtained.
The tax base is absent: (5,500,000 - 5,700,000) rubles.< 0
An organization that applies UCNO with the object of taxation "Revenues minus expenses", received for 2015 the following results (income and expenses are calculated according to the rules established by ch. 26.2 of the Tax Code of the Russian Federation):
- revenues - 5,500,000 rubles;
- costs - 5,500,000 rubles.
Do I need to pay minimum tax in this case?
Tax calculated in general order: (5,500,000 - 5,500,000) rubles. x 15% \u003d 0 rub.
Minimum tax: 5,500,000 rubles. x 1% \u003d 55 000 rub.
Pay to the budget is subject to minimal tax in the amount of 55,000 rubles.
An organization that applies UCNO with the object of taxation "Revenues Minus Expenditures", in 2015 received the following results (income and expenses are calculated by the rules established by ch. 26.2 of the Tax Code of the Russian Federation):
- revenues - 5,600,000 rubles;
- costs - 5,500,000 rubles.
Do I need to pay minimum tax in this case?
Tax calculated in general order: (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.
Pay to the budget is subject to minimal tax in the amount of 55,000 rubles.
From the above examples, it can be seen that the amount of minimum tax in fact does not actually depend on the resulting business activities financial results and is fiscal.
"Simplisians" tried to challenge the constitutionality of paragraph 6 of Art. 346.18 of the Tax Code of the Russian Federation, submitting a complaint to the Constitutional Court (definition of the COP of the Russian Federation of 05/28/2013 No. 773-O). According to the taxpayer, the challenged rule establishes the obligation to pay the minimum tax when using UCNO, thereby do not take into account the real results of entrepreneurial activities, an excessive tax burden is imposed.
But the Constitutional Court refused to the applicant, noting that the challenged NK of the Russian Federation, being aimed at creating a proper regulatory framework for executing the constitutional obligation to pay the tax (in this case, the minimum tax charged due to the use of UCNO) cannot be Considered as violating the constitutional rights of the applicant.
The representatives of the FTS in the letter dated December 24, 2013 No. SA-4-7 / 23263 are adhered to, reminding that the transition to OSO is voluntary for the taxpayer.
Thus, "simplified", who chosen the object of taxation "revenues minus expenses", are obliged to calculate the minimum tax on the tax period, compare it with the tax, calculated in general, and pay a larger one in the budget.
Where and how is the minimum tax calculated?
The main and sole tax register of "Simplishers" is the book of accounting for income and expenses of organizations and individual entrepreneurs who apply a simplified taxation system approved by the Order of the Ministry of Finance of Russia of 10/22/2012 No. 135n. In that tax Register The calculation of the minimum tax and its comparison with the tax paid is generally not provided.The calculation of the minimum tax is made in the tax declaration at the USNO, approved by the Order of the Federal Tax Service of Russia of 04.07.2014 No. MMB-7-3 / [Email Protected] At the time of preparation of this material in the named form, no changes are not made.
"Simplifiers" applying the tax object "Revenues minus expenses" fill title page, section. 1.2. and sec. 2.2. Section 3 is filled only if the "simplist" receives means of targeted financing.
The minimum tax of the tax period is calculated when filling in this section. The amount calculated for the tax period of the minimum tax is indicated by the code 280 code.
After being filled with section. 2.2, go to fill in section. 1.2. It is in this section that the amount of tax, calculated in general, is compared with the calculated minimum tax.
Special attention should be paid to filling the strings 100, 110 and 120:
- if the tax rate for the tax period is greater than or equal to the sum of the minimum tax, then either line 100 is filled, or line 110 - depending on the size of the advance payments paid;
- row 110 is filled with a negative value of the difference between the amount of the calculated tax for the tax period and the sum of previously calculated advance payments on the tax, as well as, provided that the tax rate is longer than or equal to the amount of the minimum tax. Row 110 is filled in the minimum tax payment only if the "simplist" must pay the minimum tax (the amount of tax calculated in the general procedure less than the amount of the minimum tax) and the amount of advance payment of advance payments more than the amount of the minimum tax;
- row 120 is filled in case if the sum of the tax period is the amount of the calculated minimum tax (line 250 sect. 2.2) larger the amount calculated in the general order of tax for the tax period (string 273 sect. 2.2), and provided that the amount of advance payments is less than the amount minimum tax.
We give examples (conditional numbers).
- the amount of minimum tax is 45 000 rubles.
In this example, the tax calculated in general is subject to payment, since it is more than minimal tax: 60,000 rubles. \u003e 45 000 rubles.
Supplement for the tax period is subject to 10,000 rubles. (60 000 - 50 000).
On line 100 section. 1.2 indicated 10,000 rubles.
An organization that applies UCNO with the object of taxation "Revenues minus expenses" has the following indicators:
- tax amount for the tax period - 60,000 rubles;
- the amount of paid advance payments for nine months - 90,000 rubles;
In this example, the minimum tax is paid: 75,000 rubles. \u003e 60 000 rub.
Since the amount of advance payment paid payments more than the amount of the minimum tax (90,000 rubles\u003e 75,000 rubles), the string 110 sect is filled. 1.2 - It indicates 15,000 rubles. (90 000 - 75 000).
In this case, an overpayment of the tax paid in accordance with the UCIN, which can be paid to paying future advance payments or return to the current account.
An organization that applies UCNO with the object of taxation "Revenues 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 amount of minimum tax is 75,000 rubles.
The following example pays the minimum tax: 75,000 rubles. \u003e 60 000 rub.
Since the amount of paid advance payments less than the amount of the minimum tax (50,000 rubles.< 75 000 руб.), заполняется строка 120 разд. 1.2 - по ней указывается 25 000 руб. (75 000 ‑ 50 000).
Supplement to the budget is subject to minimal tax in the amount of 25,000 rubles.
For your information:
Supplement on the tax return (depending on which tax is paid: when wept or minimal) is made on the following CBC:
- tax charged with taxpayers who choose income reduced on the amount of expenses as an object of taxation (payment of payment, arrears and debt on the relevant payment, including on canceled))), - 182 1 05 01021 01 1000 110;
- the minimum tax credited to the budgets of the subjects of the Russian Federation (the amount of payment (recalculation, arrears and debt on the appropriate payment, including the canceled))), - 182 1 05 01050 01 1000 110.
How to take into account the minimum tax accounting tax?
In accounting, advance payment payments for tax at the USNO, tax paid on the basis of the tax period, and the minimum tax is taken into account in account 68 "Calculations for taxes and fees", to which a separate subaccount (account plan is opened accounting financial and economic activities of organizations and instructions for its application, approved by the Order of the Ministry of Finance of Russia from 31.10.2000 No. 94n).The account 68 "Calculations for taxes and fees" is credited to the amount due on tax returns (calculations) to pay to the budget, in correspondence with a score of 99 "Profit and losses" - on the amount of tax paid with UCNO (advance payments), and the minimum tax.
The main wiring for the accounting of the tax paid at UCNO are shown in the table.
Contents of operation | Debit | Credit |
Accrued advance payment Following the quarter of the first quarter (half year, nine months) | 99 | 68 |
Storn. Reduced advance payment on the first half of the year (nine months) | 99 | 68 |
Accrued tax with USOs on the basis of the tax period | 99 | 68 |
Storn. Reduced tax with USOs on the basis of the tax period | 99 | 68 |
Accrued minimum tax | 99 | 68 |
Tax paid (advance payment, minimum tax) when wept | 68 | 51 |
According to the results of the tax period, "Simplifiers" applying the object of taxation "Revenues minus costs", calculate the minimum tax and compare it with the tax calculated in general. Scheduled more of them.
When calculating the tax to pay back to the budget, paid advance payments are taken into account, including when calculating the minimum tax.
Directly the calculation of the minimum tax is made in the tax declaration when tax, therefore special attention should be paid to filling the strings 100, 110 and 120 sect. 1.2.
For accounting purposes, the minimum tax is taken into account in analogous to the tax at the UCIN, calculated in general.
The obligation to pay minimum tax with USN in 2018 may appear only from the "Simplists" with the object of taxation of income minus expenses. To understand if you need to pay it to you, calculate this payment at the end of the year. The amount of minimum tax is calculated as 1% of the income received, taken into account when wept. And it is necessary to pay the minimum tax only if its value is more than a single tax calculated in general order (clause 6 of Article 346.18 of the Tax Code of the Russian Federation). That is, you need to compare two amounts.
Taxpayers who at the end of the year have lost damages (and therefore single tax It is zero), will also be forced to pay the minimum tax. Of course, it is equal to zero if there are no revenues for the reporting year.
At the end of the first quarter, half a year and 9 months can not pay minimal tax. During the year, advance payments for a single tax are considered, provided that there is no loss. If you have a loss during the year, the advances are zero.
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Example of calculation
Success LLC applies USN with the object of taxation income minus expenses, tax rate - 15%. 2017 figures are as follows:
- taxable revenues - 11,120,000 rubles;
- expenses taken into account in order to calculate the tax base for a single tax at USN, - 10,700,000 rubles.
Accountant at the end of 2017 calculated a single and minimum tax.
Minimum tax is 111 200 rubles. (11 120 000 rubles. × 1%).
Single - 63,000 rubles. [(11 120 000 rub. - 10 700 000 rub.) × 15%].
Since the minimum tax turned out to be more than one (111,200 rubles.\u003e 63 000 rubles), according to the results of 2017, Success LLC listed the minimum tax to the budget.
Payment deadlines
In accordance with paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation, a single tax on the expiration of the reporting year must be transferred to the budget no later than the period established for submitting tax declarations. This is March 31, 2018 - for organizations and April 30 - for entrepreneurs (paragraph 1 of Art. 346.23 of the Tax Code of the Russian Federation).
The deadline for paying the minimum tax on the results of the tax period in the code is not directly defined. According to the tax authorities, it corresponds to the deadline for payment of a single tax (letter of the MNS of Russia in Moscow of September 23, 2003 No. 21-09 / 52140). Therefore, pay it into the above time.
How to reflect in the Declaration on the USN
If the minimum tax (part of section 2.2) is greater than the single (section 273 of section 2.2), then in the last line of section 1.2 (120), the amount of minimum tax is indicated, payable. That is, the amount of such a tax adjusted for advance payments. So, if the sum of the calculated minimum tax (section 280 of Section 2.2) exceeds the amount of advance payments for the year, then the difference is indicated between minimal tax and advances, minus the sums of advances to decrease.
If the advances are larger, then the line 120 is rowed. And the difference between advances and minimal tax, minus advances to the decrease, are recorded in a string 110.
An example of filling declaration
Revenues of Svetlana LLC for 2017 amounted to 2 million rubles. (500,000 rubles. quarterly) costs - 1.920 million rubles. (480,000 rubles. quarterly). The company applies an object - income minus costs. Tax rate - 15%.
The minimum tax at the end of the year amounted to 20,000 rubles. (2,000,000 rubles. × 1%). 20 000 rubles. Accountant LLC Svetlana showed a line 280 "The amount of the calculated minimum tax for the tax period" of section 2.2 of the declaration on USN for 2017. At the same time, the sum of the "simplified" tax, calculated for the year, is 12,000 rubles. (2,000,000 rubles. - 1 920 000 rub.) × 15%. Accountant showed 12,000 rubles. On line 273 of section 2.2 "The amount of the calculated tax for the tax period" of the Declaration on the USN.
12 000 rubles. ( total tax) < 20 000 руб. (минимальный налог). Значит, ООО «Светлана» должно по итогам 2017 года заплатить минимальный налог. По итогам отчетных периодов 2017 года (квартал, полугодие, 9 месяцев) бухгалтер платил авансовые платежи по УСН. Авансовые платежи по УСН ежеквартально составляли по 3000 руб. (500 000 руб. – 480 000 руб.) × 15%. Авансы были отражены по строкам 020, 040 и 070 раздела 1.2 декларации. Итого за три отчетных периода авансы составили 9000 руб. (3000 руб. × 3). New form Declarations on USN allows these advances to pay in account of paying minimum tax.
The minimum tax accountant reduced on the amount of advance payments: 20,000 rubles. - 9000 rubles. \u003d 11 000 rub.
In the Declaration on USN in line 120 "The amount of minimum tax payable for the tax period (calendar year)" An accountant indicated the difference between the calculated minimum tax (line 280 of Section 2.2 of the Declaration) and the advances paid in 2017 (the sum of the rows 020, 040 and 070 Section 1.2 Declaration) - 11,000 rubles.
Thus, the minimum payment for payment for 2017 amounted to 11,000 rubles. This amount of the accountant LLC Svetlana listed on the CBC minimum tax 182 1 05 01050 01 1000 110 no later than March 31.
Sample fill declaration see below.
If a simplist for doing business applies the system of "revenues minus costs" and carries losses, then at the end of the tax period, the amount of minimum tax is calculated. In fact, two types of rates are used in the simplified system, but most often the IP, having suspicions that at the first time of conducting activities without loss can not do, they choose the "revenues minus expenses", since it has the opportunity to pay the minimum tax with USN .
In case of incurnation of losses at the beginning of the management of the state, the state decided to take from novice entrepreneurs who are not income only minimum percentage Tax, which is 1% income. Amount calculated in this way and will be minimal tax.
What is this tax?
Simplifiers are required to pay a single tax for a certain period. But at the beginning of the activities, it often happens that the company not only does not receive income, but also tolerates losses. Therefore, an entrepreneur is obliged to make a symbolic value in this situation. Due to the fact that this tax is only 1% profit, it is called minimal.
Despite the fact that the minimum tax of the USN 2017 allows you to transfer a symbolic tax amount to the budget, reduce it more than 1% of the profit received, simplists cannot. By law, the sum of the unified tax can not be less than 1% of the income received by the entrepreneur. If it is impossible to pay a single tax, the simplist will have to pay the minimum. But if a calculated single tax exceeds the size of the minimum, then the budget takes the "real" tax.
The calculation of the minimum tax comes from the amount of all income. The calculation procedure uses a special formula. As a sum that is subject to 1% to multiply, all suitable income applications are used.
For example, in an entrepreneur Vasilek G. N. Annual income amounted to 34,203,000 rubles. The amounts of expenses in Cucudir in total amount amounted to 34,304,200 rubles. When calculating it turns out that for the year the entrepreneur instead of profit received a loss of 101 200 rubles. In such a situation, it is believed that the tax base for the usual rate applied will be zero. The same figure will be equal to a single tax. But since, according to the law, a simplist, even in case of a loss, is obliged to carry out the transfer of the tax, then there is a deduction of minimal tax. This uses the amount of income received for the entire year. That is, 34 203 000 x 1% \u003d 342 030 rubles.
So, for the year of Vasilek, N., will be obliged to pay the minimum tax, the amount of which will be 342,030 rubles.
What should a simplist
It is worth knowing that the minimum tax is paid only once a year. Each entrepreneur has the right to use an advance payment. Although you need to be prepared for the fact that the tax authorities may refuse such a standings, requiring the actual minimum tax payment. But, in fact, the minimum tax is one of the united taxes in which advance payments are carried out. So, the use of advance payment for paying tax is quite possible. But just in case, the FNS should apply for an arbitrary form, with copies of payments, which were transferred to the transfer of advance amounts.
If earlier to pay with the application of the advance amount minimum payment It was problematic due to the use of different CBCs in these cases, since 2017 to list tax amounts At the rate of "Revenues Minus Costs" applies a single CBC - 18210501021010000110.
Many entrepreneurs, suffering losses for several months, transfer to the budget only minimum tax instead of an advance payment. By law, each quarter is obliged to implement the advance payment. Enumeration instead of a minimum tax is an error.
Combining USN
If the entrepreneur solves combining this mode with another, for example, the patent regime, then only those sums that were obtained in the minimum tax take part in the conduct of simplified activities. It is also worth remembering that it is paid according to the OSN regime "Revenue minus costs" minimum tax once a year after the end of the annual period.
But if the entrepreneur loses the right to USN, then it is not necessary to wait for the end of the annual period. The transfer of a minimum tax (if, when calculating a single tax turned out to be equal to zero) must be carried out at the end of the quarter, in which the Loss of UCN took place.