Income tax is one of the main taxes paid by an organization, provided that it does not apply special tax regimes.
The legal basis of the tax is set out in Chapter 25 of the Tax Code of the Russian Federation in Articles 246 to 333.
There are also regional laws regulating the payment of income tax in terms of the application of tax benefits.
Numerous are the clarifications of the Ministry of Finance and the Federal Tax Service, which, although not of a regulatory nature, are of great importance and are actively used by accountants and lawyers.
Income tax payers are:
Organizations that are responsible members of a consolidated group of taxpayers are recognized as taxpayers in respect of corporate income tax for this consolidated group of taxpayers.
The following are exempt from income tax:
The object of taxation is the profit that the organization received in the course of its activities, which follows from the name.
According to article 247 of the Tax Code of the Russian Federation, profit is:
Income is an economic benefit in cash or in kind. It is assessed and determined in accordance with the rules of Chapter 25 of the Tax Code.
For the purposes of taxation on profits, income is understood as the total receipts of the organization (in cash and in kind) without taking into account the expenses incurred by the organization. There is only one exception to this rule - taxes that the organization imposes on buyers are excluded from the amount of income (for example, the amount of VAT on the invoice to the buyer).
The amount of income is determined on the basis of any documents, one way or another confirming its receipt. These include primary accounting documents, the documents tax accounting, settlement documents, contracts, etc.
Incomes that are taken into account when taxing profits are divided into:
The following types of income are not taken into account when taxing profits:
Justified (economically justified) and documented expenses incurred by the taxpayer are recognized as expenses. Expenses must be made for activities aimed at generating income.
Expense is the amount by which an organization can reduce its revenue.
The following types of expenses are not taken into account when taxing profits:
This list is quite long (several dozen positions), but it is exhaustive. It is established by article 270 of the Tax Code of the Russian Federation.
Some expenses may not be fully accepted for reducing the tax base, but partially - within the limits of specially established norms (Articles 254, 255, 262, 264-267, 269, 279 of the Tax Code of the Russian Federation). They are called - "normalized costs".
Pay attention!
From January 1, 2017, the amounts spent on assessing the qualifications of employees can be included in expenses. Since 2017, the Law on Independent Assessment of Qualifications has come into force. In order to encourage participation in the assessment, for example, provisions will be introduced on accounting for the cost of the assessment in income tax expenses (clause 23, clause 1, article 264 of the Tax Code of the Russian Federation). To conduct an independent assessment of the qualifications of an employee, his written consent is required. The organization can take into account the costs if the assessment was carried out on the basis of an agreement on the provision of relevant services and the person who concluded with the taxpayer labor contract. Terms of storage of documents confirming expenses for independent evaluation qualifications of the employee are established in the new par. 5 p. 3 art. 264 of the Tax Code of the Russian Federation. Changes are foreseen federal law dated 03.07.2016 N 251-FZ.
The tax period for paying income tax is a calendar year.
Reporting periods:
Reporting periods for taxpayers who calculate monthly advance payments on the basis of actual profits are a month, two months, three months, and so on until the end of the calendar year.
Since January 1, 2016, there have been changes in the limit on the average quarterly amount of income from sales, which is determined for the previous four quarters. This limit has been increased from 10 to 15 million rubles.
The tax base is the monetary expression of profit subject to taxation.
By general rule, profit is the income received minus the expenses accounted for in accordance with the Tax Code of the Russian Federation. If income is less than expenses, the tax base is zero.
Profit is determined cumulatively from the beginning tax period(calendar year).
In total, the tax base is determined for business transactions, the profit from which is subject to a general rate of 20%.
The tax bases for each type are determined separately. business transactions income from which is taxed at different rates. According to them, the taxpayer maintains separate accounting of income and expenses.
The financial result for operations that are accounted for in a special manner is determined separately. Accounting for income and expenses on them is also kept separately.
Taxpayers applying special tax regimes (STS, UTII, ESHN, patent), when calculating the tax base for tax, do not take into account income and expenses related to such regimes.
Gambling organizations, as well as organizations that have switched to UTII, keep separate records of income and expenses. For taxation, only those expenses that are economically justified, documented and made in the course of activities aimed at generating income are taken into account.
The income recognition procedure provides for 2 methods: the accrual method and the cash method (Articles 271, 273 of the Tax Code of the Russian Federation).
The amount of income tax as a percentage is credited to federal budget and regional budget.
However, in 2017, there were changes in the distribution of interest. In 2017 - 2020, it is necessary to credit the federal budget with the amount of income tax calculated at a rate of 3%, to the budgets of the constituent entities of the Russian Federation - at a rate of 17%, and not at the usual 2% and 18%, respectively (paragraphs 2, 3, paragraph 1 article 284 of the Tax Code of the Russian Federation). As you can see, the general rate of 20% for income tax has not changed, but received cash distributed among the budgets differently.
For certain categories of taxpayers, regional authorities have the right to reduce the rate at which the tax is credited to the budget of the subject. As a general rule, it should not be less than 13.5%, but for 2017-2020 this limit has been reduced to 12.5%.
Changes are important to take into account when filling out tax reporting and payment orders.
The changes are provided for by the Federal Law of November 30, 2016 N 401-FZ.
The general tax rate is 20%, of which from 2017 to 2020 3% is credited to the federal budget, 17% - to the budgets of the constituent entities of the Russian Federation.
The laws of the constituent entities of the Russian Federation may reduce the rate for certain categories of taxpayers in terms of the amount of tax payable to the regional budgets. In this case, as a general rule, the rate cannot be lower than 13.5%. However, for 2017-2020 this limit has been reduced to 12.5%.
For certain types of income, special tax rates are established:
|
Type of income |
tax rate |
Budget |
Article of the Tax Code of the Russian Federation |
|
Income of foreign organizations not related to activities in the Russian Federation through a permanent establishment (with the exception of income listed in subparagraphs 2, paragraph 2, paragraphs 3 and 4 of article 284 of the Tax Code of the Russian Federation) |
federal |
1 p. 2 art. 284 Tax Code of the Russian Federation |
|
|
Income of foreign organizations not related to activities in the Russian Federation through a permanent establishment, from the use, maintenance or rental of mobile vehicles or containers in connection with the implementation of international transportation |
federal |
2 p. 2 art. 284 Tax Code of the Russian Federation |
|
|
Income received in the form of dividends by Russian organizations from Russian and foreign organizations: General rate Rate subject to certain conditions |
federal |
pp. 2 p. 3 art. 284 Tax Code of the Russian Federation pp. 1 p. 3 art. 284 Tax Code of the Russian Federation |
|
|
Income received in the form of dividends by foreign organizations from Russian organizations |
federal |
pp. 3 p. 3 art. 284 Tax Code of the Russian Federation |
|
|
Income in the form of interest on state and municipal securities specified in paragraphs. 1 p. 4 art. 284 Tax Code of the Russian Federation |
federal |
pp. 2 p. 4 art. 284 Tax Code of the Russian Federation |
|
|
Income in the form of interest on municipal securities issued for a period of at least three years before January 1, 2007, as well as other income specified in paragraphs. 2 p. 4 art. 284 Tax Code of the Russian Federation |
federal |
||
|
Income in the form of interest on state and municipal bonds issued before January 20, 1997 inclusive, and other income specified in paragraphs. 3 p. 4 art. 284 Tax Code of the Russian Federation |
- |
pp. 3 p. 4 art. 284 Tax Code of the Russian Federation |
|
|
Income from securities (excluding income in the form of dividends) issued by Russian organizations and accounted for on depo accounts: foreign nominee holder, foreign authorized holder and (or) depositary programs, upon payment of which the submission procedure was violated tax agent information in accordance with paragraphs 7, 8, 10, 12, 13 of Art. 310.1 of the Tax Code of the Russian Federation |
clause 4.2 of Art. 284 Tax Code of the Russian Federation |
||
|
Profit received by the Bank of Russia from activities associated with the performance of the functions provided for by the Federal Law "On central bank Russian Federation(Bank of Russia)" |
- |
paragraph 5 of Art. 284 Tax Code of the Russian Federation |
|
|
Profit of agricultural producers who did not switch to the payment of unified agricultural tax |
- |
clause 1.3 of Art. 284 of the Tax Code of the Russian Federation, paragraph 3 of Art. 1, paragraph 1 of Art. 2, part 1, art. 3 of Law N 161-FZ, art. 2.1 of the Federal Law of 08/06/2001 N 110-FZ |
|
|
Profit of the participants of the Skolkovo project who have ceased to use the right to exemption from the obligations of the payer of income tax |
- |
article 246.1 of the Tax Code of the Russian Federation |
|
|
Tax base of organizations engaged in medical and (or) educational activities (except for tax bases for dividends and operations with certain types of debt obligations) |
- |
pp. 1.1, 3, 4 Art. 284, art. 284.1 of the Tax Code of the Russian Federation |
|
|
Tax base for transactions related to the sale or other disposal (including redemption) of shares in the authorized capital of Russian organizations, as well as certain categories of shares of Russian organizations |
- |
clause 4.1 of Art. 284, art. 284.2 of the Tax Code of the Russian Federation |
|
|
Profit from activities carried out in a technology-innovative special economic zone, as well as in tourist and recreational special economic zones united in a cluster, subject to separate accounting of income and expenses by type of activity |
federal |
clause 1.2 of Art. 284 Tax Code of the Russian Federation |
|
|
The tax base of the participants of the regional investment project provided that the income from the sale of goods produced under the project is at least 90% of all income taken into account when determining the tax base |
federal |
clause 1.5 of Art. 284, paragraph 1 of Art. 284.3 of the Tax Code of the Russian Federation |
|
|
Tax base of residents of the territory of rapid socio-economic development |
federal |
clause 1.8 of Art. 284 Tax Code of the Russian Federation |
At the end of each reporting and tax period, the organization is obliged to provide tax authorities income tax return.
The income tax return form and the rules for filling it out are approved by Order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-3 / [email protected]
The declaration is provided in tax office:
If separate subdivisions of an organization are located on the territory of one subject of the Russian Federation, then income tax to the budget of this subject of the Russian Federation can be paid through one separate subdivision, which the organization determines independently.
In what form is the declaration provided - in paper or electronic?
AT in electronic format must submit a declaration:
Other taxpayers may submit a declaration in paper form.
Since 2017, a provision has come into force that the amount of the created reserve for doubtful debts should not exceed the larger of the following: 10% of revenue for the previous tax period or 10% of revenue for the current reporting period(paragraph 5, clause 4, article 266 of the Tax Code of the Russian Federation). Previously, there was no such option: the amount of the reserve created at the end of the reporting period should not exceed 10% of the proceeds for the current reporting period. The change is provided for by Federal Law No. 405-FZ of November 30, 2016.
If the organization has a counter obligation to the counterparty that owes it, then it can consider doubtful debt only the amount exceeding the amount of this obligation (paragraph 1, clause 1, article 266 of the Tax Code of the Russian Federation). Until 2017, the Tax Code of the Russian Federation did not specify that doubtful debt should be reduced by the amount of the counter obligation, but during inspections, the tax authorities sometimes insisted on this. The need for such a reduction was indicated by the Federal Tax Service and the Ministry of Finance. However, later the Presidium of the Supreme Arbitration Court of the Russian Federation came to the conclusion that doubtful debt does not need to be adjusted for the amount of counter payables. After that, the FTS sent a review judicial practice where it was included this conclusion court, and the Ministry of Finance explained that the tax authorities should be guided by the position of the Supreme Arbitration Court of the Russian Federation when resolving controversial issues. Now the Tax Code of the Russian Federation has undergone changes that fix a point of view that is opposite to the approach of the Presidium of the Supreme Arbitration Court of the Russian Federation. The changes are provided for by the Federal Law of November 30, 2016 N 401-FZ.
In the reporting and tax periods from January 1, 2017 to December 31, 2020, the base cannot be reduced by the amount of losses from previous periods by more than 50% (clause 2.1 of article 283 of the Tax Code of the Russian Federation). This innovation does not affect the base to which certain special income tax rates apply. For example, rates for organizations participating in regional investment projects. The changes relate to losses incurred for tax periods beginning on or after January 1, 2007.
The amount of loss can now be carried over to all subsequent years, and not just for 10 years, as it was before (clause 2, article 283 of the Tax Code of the Russian Federation). The innovation concerns losses incurred for tax periods beginning on or after January 1, 2007.
In 2017 - 2020, it is necessary to credit the federal budget with the amount of income tax calculated at a rate of 3%, to the budgets of the constituent entities of the Russian Federation - at a rate of 17%, and not at the previous 2% and 18%, respectively (paragraphs 2, 3, paragraph 1 article 284 of the Tax Code of the Russian Federation). The general rate of 20% for income tax has not changed, but the funds received are distributed differently between budgets.
For certain categories of taxpayers, regional authorities have the right to reduce the rate at which the tax is credited to the budget of the subject. As a general rule, it should not be less than 13.5%, but for 2017-2020 this limit has been reduced to 12.5%. It is important to take into account the changes when filling out tax reporting and payment orders.
For example, there are two foreign persons, which are recognized as interdependent in accordance with paragraphs. 1, 2, 3 or 9 paragraph 2 of Art. 105.1 of the Tax Code of the Russian Federation. Before one of them, the Russian organization had promissory note. The second person directly or indirectly participates in the capital of this organization and is interdependent with it on the basis of paragraphs. 1, 2 or 9 paragraph 2 of Art. 105.1 of the Tax Code of the Russian Federation. In this case, the debt, as a general rule, is considered controlled (clause 2, clause 2, article 269 of the Tax Code of the Russian Federation). The qualification of debt in such a situation is not affected by whether the foreign creditor participated in the authorized capital of the debtor. From the analysis of paragraph 2 of Art. 269 of the Tax Code of the Russian Federation, as amended until 2017, follows: if a foreign company - the lender does not directly or indirectly own more than 20% of the borrower's capital, the debt is not recognized as controlled. Now it's not. The changes are provided for by the Federal Law of February 15, 2016 N 25-FZ.
The capitalization ratio depends on the amount of debt, the size of the borrower's equity and the share of participation of the foreign company that controls the debt in its capital. If the ratio has changed compared to the previous reporting period, the question of adjusting the income tax base may arise. The Tax Code of the Russian Federation now establishes that in such a situation, expenses in the form of interest on controlled debt do not need to be recalculated (clause 4, article 269 of the Tax Code of the Russian Federation). A similar approach was previously followed by the financial department and the Supreme Arbitration Court of the Russian Federation.
Since 2017, the Law on Independent Assessment of Qualifications has come into force. In order to stimulate participation in the assessment, for example, provisions will be introduced on accounting for the cost of the assessment in income tax expenses (clause 23, clause 1, article 264 of the Tax Code of the Russian Federation). To conduct an independent assessment of the qualifications of an employee, his written consent is required. The organization can take into account the costs if the assessment was carried out on the basis of an agreement on the provision of relevant services and the person who concluded an employment contract with the taxpayer was subjected to it. The terms of storage of documents confirming the costs of an independent assessment of the qualifications of an employee are established in the new para. 5 p. 3 art. 264 of the Tax Code of the Russian Federation. The changes are provided for by the Federal Law of July 3, 2016 N 251-FZ.
Since 2017, a new All-Russian classifier fixed assets (OKOF). In this regard, the classification of fixed assets by depreciation groups has also changed. The Ministry of Finance explained that the innovations affect fixed assets that were put into operation no earlier than 2017. The changes are provided for by Decree of the Government of the Russian Federation of 07.07.2016 N 640.
Pay attention!
When paying arrears for all taxes, from October 1, 2017, the rules for calculating penalties will change. In case of a long delay, large amounts of penalties will have to be paid - this applies to arrears that arose after October 1, 2017. Changes have been made to the rules for calculating penalties, which are established for organizations in paragraph 4 of Art. 75 of the Tax Code of the Russian Federation.
If, starting from the specified date, the payment is overdue by more than 30 days, the interest will be calculated as follows:
In case of delay of 30 calendar days or less, the legal entity will pay penalties based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation.
The changes are provided for by the Federal Law of May 1, 2016 N 130-FZ.
If arrears are paid before October 1, 2017, the number of days of delay does not matter, the rate in any case will be 1/300 of the Central Bank refinancing rate. Recall that since 2016 the refinancing rate is equal to the key rate.
Since 2019, amendments related to the calculation of income tax have come into force in the domestic tax legislation. The list of those expenses that are allowed to be taken into account when reducing the tax base was expanded, and the list of income on which tax is not charged was also increased. This article will discuss all the changes for 2019 on income tax.
Income tax is provided for those legal entities and entrepreneurs who apply the common tax calculation system. That is, firms operating on a special tax regime(for example, simplified tax system, UTII), do not make payments for this fee.
The rules for paying tax are regulated by the Russian Tax Code (chapter twenty-five). The percentage of tax may differ depending on the location of the company, the category of income received and the specifics of the functioning of the organization itself.
In accordance with the content of Article 284 of the Russian Tax Code (as amended), until the end of 2024, the income tax rate will be distributed as follows:
The total amount of this tax is 20%.
The subjects of Russia retain the right to a tariff reduction of 17%. Preferential rates that were established before the entry into force of law number 302 (dated 08/03/18) can be used by taxpayers until the established deadline (not later than 01/01/23). At the same time, the regions retain the right to adjust the tariff upwards (during 2019-2022). Also, the subjects of Russia can apply reduced interest rates for those businessmen who operate in special economic zones (with separate accounting for income / expenses from work in different regions).
Table of interest rates for income tax for 2019:
| Income Category | The amount of tax received by the federal budget (in percent) | The amount of tax received by the regional budget (in percent) |
|---|---|---|
| All income except those shown in this table below | 3 | 17 |
| Income on government/municipal bonds (issued before 01/20/97) | ||
| Government bond income currency bond issue of 1999 | ||
| Income from municipal securities (issued for at least three years before 01.01.07) | 9 | |
| Income on mortgage-backed bonds (issued before 01.01.07) | 9 | |
| Income of holders of mortgage participation certificates (issued before 01.01.07) | 9 | |
| Incomes on state. securities of allied countries/subjects of the state/municipalities | 15 | |
| Incomes on state. securities received in exchange for government short-term zero-coupon bonds and placed outside the Russian Federation | 15 | |
| Income from mortgage-backed bonds (issued since 01.01.07) | 15 | |
| Income of holders of mortgage participation certificates (issued since 01.01.07) | 15 | |
| Income of domestic companies from participation in other companies (if the contribution is not less than 50 percent, the continuous time of holding the contribution is from 365 days) | ||
| Income of domestic companies on depository receipts (if the amount of dividends is not less than 50 percent of the total payments, the continuous time of holding receipts is from 365 days) | ||
| Dividends paid in other cases and dividends on securities (confirmed by depositary receipts) | 13 | |
| Dividends of foreign companies on securities of Russian companies | 15 | |
| Income from securities of domestic companies (other than dividends) registered by foreign holders | 30 | |
| Income in the form of dividends on securities of domestic companies that are registered by foreign holders | 15 | |
| Rental income from air/sea/other transport | 10 | |
| Income from international transportation | 10 | |
| Income of foreign companies that was received as a result of the distribution of assets / profits (other than dividends) | 20 | |
| Income from other liabilities of domestic firms | 20 | |
| Income from items of intellectual assets | 20 | |
| Income from the sale of a company's share (when ½ of the company's assets are real estate and financial instruments | 20 | |
| Income from the sale of real estate located in Russia | 20 | |
| Income from the lease of the company's assets used in Russia | 20 | |
| Leasing income | 20 | |
| Income received in the form of fines/penalties for breach of contracts | 20 | |
| Income of agricultural producers | ||
| Profits of firms operating in Skolkovo (after the loss of the right to exemption from the performance of taxpayer duties) | ||
| Profit of educational/medical/social institutions | ||
| Profit of companies engaged in hydrocarbon production in a new offshore field | 20 | |
| Profits of firms that are participants in investment projects in the regions | 10 | |
| Profits of firms that are participants in investment projects in the regions (not included in the register) | 0÷10 | |
| Profits of foreign firms (under control) | 20 | |
| Profits of firms participating in privileged economic zones | Up to 13.5 | |
| Profit of companies that are residents of the territory of growing social and economic development and the port of Vladivostok | Up to 5 (in the first five years of operation); Up to 10 (during the second five-year period of work) |
|
| Profits of companies in the Magadan region. | Up to 13.5 | |
| Profit from the sale of shares of domestic companies (purchased after 01.01.11 and owned for more than 5 years) | ||
| Profit from the sale of shares / bonds of domestic companies, investment shares related to securities of the innovative area of the economy | ||
| Profit from the sale of investment projects in the Kaliningrad region. | 1.5 - during the next 6 tax periods. |
0 - during the first 6 tax periods from the date of earning the first profit; 8.5 - during the next 6 tax periods. |
| Profits of companies in the Far East federal district working in the field of tourist and recreational activities | ||
| Profits of companies operating in the field of tourist and recreational activities in special economic zones in the form of clusters (with separate accounting for income / expenses from work in different regions) | Up to 13.5 | |
| Profit from functioning in technical and innovative special economic zones (with separate accounting for income / expenses from work in different regions) | 3 | Up to 13.5 |
| Profit of companies-residents of other special economic zones | 2 | Up to 13.5 |
Since the beginning of this year, the register of those salary expenses that can be taken into account when calculating the value of income tax has increased. Now employers have the right to include in the list of expenses the costs of paying for the service associated with the organization:
These are the costs for services that will be provided under a contract drawn up by the employer with a travel operator / agency:
The listed expenses are not allowed to be taken into account for the purpose of taxation in the case when the employer concludes an agreement directly with the sanatorium / hotel or independently organizes the rest of his employees (pays for travel, spa services, excursions, etc.). This expanded list only applies to those agreements with travel agencies/operators that were issued after January 1, 2019.
It is important to take into account that the marginal cost of paying for the rest of one employee is regulated by law and amounts to 50,000 rubles per year. In addition, the amount of these expenses and the costs of medical insurance / employee care, which can be considered as expenses, cannot exceed 6% of the payroll fund.
From the beginning of 2019, the income received by the owners of the company upon retirement from it or upon liquidation of the company, when calculating income tax, are considered dividends. Income recognized as dividends is determined by the following formula:
Income = Market price of existing property/rights on the date of receipt - Really paid value of securities (shares, shares, shares).
Special tax rates apply to this class of earnings. Thus, those incomes that were received by Russian organizations in the form of dividends upon exit from the company (its liquidation) can be taxed with a zero rate. At the same time, it is important that the recipient owns at least a 50 percent share / contribution in the authorized capital of the company (at least one year before the day of withdrawal from the organization).
If, as a result of calculating the amount of income, a result with a minus sign is obtained, then this is a loss. It should be included in the list of non-operating expenses on the day of liquidation of the company (disposal from it).
Changes in 2019 regarding income that is not subject to income tax:
From the beginning of 2019, the exemption for the payment of transport tax for truck owners. Now it is not allowed to reduce the tax by the amount of the fee according to the Platon system (this is compensation for damage caused to roads by heavy vehicles that weigh over twelve tons). From 2019, all payments under the Platon system should be classified as expenses that reduce the amount of profit subject to tax.
Some taxpayers include interest on debts to foreign citizens. At the same time, it is important that this type of debt is controlled and is more than three times (and for financial and credit organizations and legal persons engaged in leasing activities, 12.5 times) of the difference between the amount of assets and the amount of liabilities of this taxpayer as of the last day of the reporting period.
Since 2019, the list of conditions that determine whether a debt obligation is controlled or not has been expanded. Let's list them:
All of the above requirements must be met at the same time.
By this tax the reporting period is a calendar year. The following deadlines for the payment of tax are provided for:
Taxpayers who calculate advance payments on a monthly basis upon receipt of profit for the reporting period must take one month, two months, and so on until the end of the calendar year.
Terms of payment of income tax in 2019 in different situations:
| Reporting period | Last day of payment |
|---|---|
| 1. If the tax is calculated every month based on the actual profit received | |
| 2018 | 28.03.19 |
| January | 28.02.19 |
| February | 28.03.19 |
| March | 29.04.19 |
| April | 28.05.19 |
| May | 28.06.19 |
| June | 29.07.19 |
| July | 28.08.19 |
| August | 30.09.19 |
| September | 28.10.19 |
| October | 28.11.19 |
| november | 30.12.19 |
| 2019 | 30.03.20 |
| 2. If monthly advance payments are made, based on the actual profit received in the previous quarter | |
| 2018 | 28.03.19 |
| January | 28.01.19 |
| February | 28.02.19 |
| March | 28.03.19 |
| First three months of 2019 | 29.04.19 |
| April | 29.04.19 |
| May | 28.05.19 |
| June | 28.06.19 |
| First half of 2019 | 29.07.19 |
| July | 29.07.19 |
| August | 28.08.19 |
| September | 30.09.19 |
| Three quarters of 2019 | 28.10.19 |
| October | 28.10.19 |
| november | 28.11.19 |
| December | 30.12.19 |
| 2019 | 30.03.20 |
| 3. If the tax is paid by making advance payments for each quarter | |
| 2018 | 28.03.19 |
| First quarter 2019 | 29.04.19 |
| First half of 2019 | 29.07.19 |
| Three quarters of 2019 | 28.10.19 |
| 2019 | 30.03.20 |
Alfa LLC operates in the Ivanovo region in the field of trade. There are no income tax incentives for companies operating in this area in this region commercial activities. As a result of the operation of the company, for the first three months of 2019, an income of three million rubles was received, while the amount of expenses (by which the company's revenue can be reduced to calculate income tax under the Tax Code of the Russian Federation) is equal to two million rubles.
Now we will tell you how to calculate the profit fee for the described situation for the entrepreneur. The base from which income tax should be calculated is determined as follows:
3,000,000 rubles - 2,000,000 rubles = 1,000,000 rubles.
Thus, the amount of tax to be transferred to the federal treasury is calculated as follows:
1,000,000 * 3 percent = 30,000 rubles.
And the amount of tax to be transferred to the regional treasury is calculated as follows:
1,000,000 * 17 percent = 170,000 rubles.
The total amount of income tax for the first quarter of 2019 will be 200,000 rubles, which must be transferred to the budget before 04/29/2019.
In contact with
Income tax is mandatory for all legal entities that are on common system taxation. It is calculated by summing up the profit from all activities of the company and multiplying by the current rate.
The procedure for calculating and paying corporate income tax, the tax rate for enterprises of all forms of ownership are specified in Ch. 25 of the Tax Code of the Russian Federation. Regional acts regulate the process of applying tax benefits. Lawyers and accountants in their work also apply the explanations of the Ministry of Finance and the Federal Tax Service in relation to certain paragraphs of regulations.
Tax payers are:
Exempted from taxation are enterprises that pay UTII, USN, ESHN. If the volume of their annual sales exceeds the legal limits, then enterprises must pay corporate income tax, the rate of which exceeds the legal limits. Also excluded in 2017 are organizations involved in the preparation and holding of FIFA 2018 in the Russian Federation.
The basis for the calculation is the profit of the organization. In Art. 247 of the Tax Code of the Russian Federation it is said that profit:
Income is the economic benefit from the activities of the organization, expressed in kind or in cash. This is the sum of all receipts of the organization, excluding expenses and taxes that are presented to buyers (for example, VAT). They are determined from the data primary documents. Proceeds are divided from sales and non-operating income.
When the corporate income tax is calculated, the tax rate does not take into account receipts:
Expenses are reasonable and documented expenses incurred by the taxpayer, provided that they were used to generate income. When an organization's income tax is calculated, the tax rate, the expenses do not include the amount of fines, sanctions, penalties, dividends, payments for excess emissions of substances, expenses for voluntary insurance, financial assistance, pension supplements, etc. Full list amounts that are excluded from expenses, is presented in Art. 270 of the Tax Code of the Russian Federation. Normalized expenses can be written off not completely, but partially. Since 2017, the amounts spent on assessing the level of qualifications of employees can also be attributed to expenses. However, there is one important condition: the employee must confirm his consent to the assessment of the level of qualification in writing.
On the profit of organizations is set in a fixed amount. Reports on the accrual of the amount of the fee must be submitted for 6, 9 and 12 months. Advance payments should be transferred to the budget on a monthly basis. Since 2016, the average quarterly amount of income from sales has been increased to 15 million rubles.
How is corporate income tax calculated? The tax rate is multiplied by the difference between receipts and expenditures. If the amount of receipts is less than the amount of expenses, then the base is equal to zero. Profit is determined on an accrual basis from the beginning of the calendar year. Since the legislation prescribes certain types of corporate income tax rates, then revenues must be considered separately for each type of activity.
The Tax Code spells out the features of determining income and expenses for different categories of payers: banks Insurance companies(Article 293), non-state PF (Article 295), microfinance organizations (Article 297), professional participants of the securities market (Article 299), operations with the Central Bank (Article 280), term financial transactions (Article 305), clearing organizations (Article 299). Gambling business organizations keep separate records of income and expenses. Only economically justified expenses that are documented are taken into account.
The amount of the paid fee is transferred to the federal and local budget s. Since 2017, there have been changes in the distribution of interest. The basic corporate income tax rate has not changed and is 20%. Previously, 2% of the amount paid went to the federal budget, and 18% remained in the local. A new scheme has been introduced from 2017 to 2020. The amount of tax calculated at the rate of 3% will be transferred to the federal budget, and 17% to the budget of the constituent entities of the Russian Federation. Regional authorities may reduce the fee rate for certain categories of payers. In 2017-2020, it cannot be less than 12.5%.
For certain types of income, the corporate income tax rate is:
At the end of each tax period, the organization must provide a Report Form and the rules for its preparation are approved by Order of the Federal Tax Service N MMV-7-3 / 600. The declaration is submitted to the inspection at the location of the enterprise or its division. The report is submitted on paper. The electronic declaration can be submitted by the largest taxpayers, as well as organizations in which the average number of employees for the previous year was more than 100 people.
The amount of the allowance for doubtful debts must be less than 10% of revenue for the previous or reporting period. A doubtful debt is a debt that exceeds the amount of a counter liability. If the organization has a receivable and accounts payable to one counterparty, then only the amount exceeding the accounts payable can be written off for doubtful debts.
The amount of loss to be carried is limited. From 01/01/2017 to 12/31/2020, losses from previous periods cannot be reduced by more than 50%. This change does not affect the base to which the tax incentives. The changes relate to losses incurred after 01.01.2007.
Since 2017, the restriction on the transfer of amounts of losses incurred after 01/01/2007 has been lifted. The transfer can now be carried out for all subsequent years. Changes relating to the adjustment of the amounts of taxes transferred to the state and local budgets should be reflected in the declaration and payments. These documents must clearly reflect which amounts are paid at a rate of 3%, and which - at a rate of 17%.
There are more reasons for recognizing debt as consolidated. For example, there are two interdependent foreign organizations (one of the organizations is the founder of the second). In front of one of them Russian enterprise a debt obligation has arisen. In this case, the debt is recognized as consolidated. And it doesn't matter what share of the capital the foreign creditor company owns. Now the consolidated debt is determined by the amount of all taxpayer obligations.
If during the reporting period the capitalization ratio has changed, then the question of adjusting the tax base may arise. From 2017, controlled debt expenses do not need to be recalculated. As mentioned earlier, the amount of expenses can include the costs incurred to assess the level of qualifications of employees. To encourage such reviews, provisions will be developed to account for the cost of valuations. The enterprise will be able to take into account the costs if the assessment was carried out on the basis of a service agreement, and an employment contract was concluded with the subject.
The procedure for calculating penalties on tax has been changed, and the amount of penalties has been increased. The changes apply to delays that occur after 10/01/2017. If you delay the tax payment deadline by more than 30 days, then the amount of interest will have to be calculated according to the following algorithm:
Firms under the general taxation regime must pay tax on their profits at the rates determined by the current tax legislation. What determines the use of a specific income tax rate in 2017? You can find out the answer to this question from this article.
This year, the main rate has remained virtually unchanged. Its size, as before, is 20%. However, the distribution of the tax payment among the budgets of various levels was changed.
Previously, 18% was credited to the regional budget, and 2% to the federal budget. From the current year to 2020, the main income tax rate will be distributed somewhat differently: 3% to the federal budget, and 17% to the regional budget.
Regions have the right to set a lower rate. However, its size must be at least 12.5%.
Corporate income tax rates for 2017 may vary. Specialist. rates are used in relation to certain types of income received, as well as in relation to certain categories of taxpayers (manufacturers of agricultural products that do not use the Unified Agricultural Tax, medical and educational institutions).
Specialist. rates can be either more or less than the main one:
Such a term as "effective income tax rate" appeared not so long ago - two years ago. It is not a standard tax rate. It is used in relation to a controlled foreign firm, not to determine the size of the tax payment, but to determine whether the profits of this firm should be taxed.
The formula for determining the effective rate is as follows:
Effective rate = amount of tax on profits received / amount of profits received * 100%.
What income tax rates apply in 2019 (table rates), how to distribute tax between budgets. More about this - in the material.
Legal entities pay income tax, distributing it between two budgets - federal and regional. From January 1, 2017 to December 31, 2020 inclusive, it is necessary to distribute the tax, taking into account the new ratio of rates (clause 1, article 284 of the Tax Code of the Russian Federation). How to do this, read on.
Income tax rates for 2019 are fixed in article 284 of the Tax Code of the Russian Federation. They must be applied until 2020 inclusive.
General income tax rate in 2019 - 20% . Of these, enroll:
At the same time, the tax rate credited to the local budget can be reduced by the law of the constituent entity of the Russian Federation.
For individual taxpayers, the minimum allowable rate is 12,5 % (previously 13.5%), unless otherwise provided by Art. 284 of the Tax Code of the Russian Federation (paragraph 4, clause 1).
For SEZ participants, the maximum allowable rate is 12,5 % (previously - 13.5%) for profit from operations:
subject to separate accounting:
Exceptions from paragraph 1 of article 284 of the Tax Code of the Russian Federation continue to apply, which do not apply to separate categories subjects of tax (controlling persons for the profits of foreign companies controlled by them, as well as entities specified in paragraph 1 of article 275.2 of the Tax Code of the Russian Federation).
With regard to special income tax rates, the following changes should be noted here (see table).
Special income tax rates in 2019
| Type of income | Change | Base |
|---|---|---|
| Income in the form of interest on securities |
A rate of 15% applies: To bonds of organizations of the Russian Federation (with the exception of those recognized as tax residents of the Russian Federation - organizations foreign countries), which, as of the date of recognition of interest income on them, are recognized as circulating on the organized securities market, denominated in rubles and issued in the period from January 1, 2017 to December 31, 2021. |
paragraph 4 of Art. 284 Tax Code of the Russian Federation |
| Since 2017, on bonds of legal entities of the Russian Federation, for which income is provided in the form of interest taxed at a rate of 15% (clause 1, clause 4, article 284 of the Tax Code of the Russian Federation), when the transaction price includes a share of accumulated coupon income, when calculating the total tax base, the accrued coupon income, for which the specified tax rate is applied, is not taken into account |
paragraph 30 of Art. 280 of the Tax Code of the Russian Federation (introduced by the Law of July 3, 2016 No. 242-FZ) |
|
| Profit of the participants of the Skolkovo project who stopped exercising the right to exemption from income tax | Provisions on the taxation of profits in connection with the loss of the status of a project participant (paragraph 3, clause 2, article 246.1 of the Tax Code of the Russian Federation) at the rate 20 % interest does not apply to profits earned between 1 January 2017 and 31 December 2021. | par. 2-3 p. 5.1 Art. 284 of the Tax Code of the Russian Federation (as amended by the Law of December 28, 2016 No. 475-FZ) |
Please note that the provisions of paragraph 1.2 of Article 284 of the Tax Code of the Russian Federation on profits from activities in the technology-innovative SEZ were applied from January 1, 2012 to January 1, 2018, that is, only during 2017.
The tax authorities will not fine the company if it incorrectly distributed income tax between budgets. This was first confirmed by the Ministry of Finance in a letter dated July 20, 2017 No. 03-02-07/1/46270 (answer to a private request).
As we have already reported, companies pay income tax at the new rates: 3 % to the federal budget and 17 % to the regional one (clause 2, article 286 of the Tax Code of the Russian Federation).
Due to changes in the code, organizations have become confused about the rates. As a result, in the card of settlements with the budget, there is an overpayment for the regional budget, and for the federal budget - an arrears, or vice versa. The company had a question whether there would be a fine if the budgets were mixed up.
From the letter of the Ministry of Finance No. 03-02-07/1/46270 it follows that there is actually nothing for companies to worry about. Inspectors fine 20% of the unpaid amount only if the organization underestimated tax base, incorrectly calculated income tax or paid late due to other illegal actions (Article 122 of the Tax Code of the Russian Federation). If the company paid the tax on time, that is, it simply confused the federal and regional budgets, there are no violations under Article 122 of the Tax Code of the Russian Federation.
If the company has mixed up budgets, it is necessary to correct it. Although the company pays income tax in two types of budget, the tax itself is federal. This means that the regional and federal parts can be read out among themselves (Articles 13, 78 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 04.26.11 No. 03-02-07 / 1-141). To do this, you must submit an application to the tax office for official uniform(approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/ [email protected]).
