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Publication date: August 2009.
The idea to write an article for those who have never opened the Tax Code at all and hear the phrase UTII for the first time came one night. Answering questions on Skype, it suddenly became clear how many people there are who are specialists and pros in their field or who are just starting their way in business, but are completely far from laws, taxes and finances. Those who would like to open a new page in life - their own business and who are ready to learn - to learn how to work, think, count in a new way. Therefore, we decided to write this short article, based on the questions that are asked with enviable constancy by our customers, acquaintances and friends. We will try to state everything in human language, using normative language to a minimum, and yet references to legislation will be given, where without them. And it is quite natural that we will consider here the simplest and most primitive situations, the basics and the base, because our goal is to give general description what constitutes this or that tax and how it is calculated, and not to retell the Tax Code or analyze judicial practice. We will leave them to the experts.
The entire tax system in the Russian Federation practically fits into one main document today - the Tax Code of the Russian Federation. In it you can find a lot of useful and not very information - types of taxes, subjects (participants in tax relations), tax calculation procedures, liability for violations, and so on. Of course, there are a huge number of letters, clarifications and by-laws to him, but we will not analyze them here either. So,
What taxes exist today in the Russian Federation.
Well, a couple more. Contributions for compulsory pension insurance (OPS). As well as contributions to insurance against accidents at work.
Total how much? A lot of. 20 pieces. And that's not counting various customs, environmental and local fees and charges, as well as possible industry fees. We will introduce you to many of them.
“From the very beginning, could you explain to me why VAT is indicated on the total cost, that is, for example, from 118 rubles it will be 18 rubles, although as I understand the meaning of the tax, it is in the value added tax, and not in income tax ... "(c) if the author recognizes himself, we hope he will not be against co-authorship
Indeed, VAT has nothing to do with profits. And given that VAT is a tax refundable, we pay only the difference between the tax received and the tax paid to the budget.
A little bit of theory. VAT taxpayers are legal entities and individuals - individual entrepreneurs(IP), carrying out the sale of goods, works or services on the territory of the Russian Federation. That is, with the exception of the application of any benefits or exemption from VAT, almost all of us are obliged to add VAT to the cost of our products or services and present it to the buyer.
How to calculate VAT in the price of goods? For example, if the price of goods under the contract is 118 rubles, including 18% VAT, how much of this amount is the tax itself and how much is the cost of the goods? The formula is simple. VAT in the price will be equal to X * 18/118, where X is the cost of the goods, including tax. Let's substitute the figure from our example 118*18/118 = 18. VAT in our case is equal to 18 rubles. Now let's calculate the price of goods without VAT. From the value of the goods with VAT, we subtract the already calculated VAT 118 -18 \u003d 100. Now we will perform the reverse operation. The cost of goods is 100 rubles. When selling the goods, we must add VAT to the cost of the goods: 100 * 18% = 18 rubles. and issue documents to the buyer for the entire cost including VAT 100 + 18 = 118 rubles. At the same time, we still have to present an invoice in the prescribed form within 5 days from the date of sale and / or receipt of payment (advance invoice).
Now on simple example calculate the amount of tax that we must (or must not) pay to the budget. Let's assume that our activity is wholesale trade. We buy and sell computer equipment. In order to later make it easier for you to count and navigate in numbers (they will still be useful to us when calculating other taxes), we will agree that the price of the goods, both selling and purchasing (here, I see these terms closer to you) is indicated without tax. And with the price without VAT, we perform various manipulations - we make margins, give discounts.
We purchased goods worth 118,000 rubles in total, of which 18,000 are VAT. The cost of goods is 100,000. We make a markup of 20% and get the price for which we want to sell - 100,000 + 20% = 120,000 rubles, excluding VAT. Since we trade on the territory of the Russian Federation and goods that are taxed at a rate of 18%, we again add VAT -18% to our selling price, which will amount to 120,000 * 18% = 21,600 rubles. total cost for the buyer it will be 120,000 + 21,600 = 141,600 rubles. The difference between the tax received from the buyer and paid to the supplier will be the amount of VAT payable to the budget: 21600 - 18000 = 3600 rubles.
How much is your accountant worth? And the sales manager? What about the system administrator? Do you think its value is limited by salary? And here it is not. Let's check?
Let's imagine that you have an employee, let's say, Vasya Ivanov. System engineer. Always in jeans and a T-shirt, you know. Vasya's salary is 5000 rubles, according to staffing, because Vasya works part-time for us. From this salary, Vasya, as an obedient taxpayer, pays income tax - 13%. More precisely, when calculating his salary, this tax is withheld by the employer (that is, you) and transferred to the budget. And Vasya, according to the statement, receives 5000 - 650 (5000 * 13%) \u003d 4,350 rubles. A little... it seems.
And now let's count. If Vasya works for 12 months, the total salary will be 5,000 * 12 months = 60,000 rubles.
If we apply the usual system of taxation, the unified social tax - the UST will be (per year) 60,000 * 26% = 15,600 rubles.
If we also take into account that when applying the usual taxation system, on the amount of wages and taxes accrued on it, in addition, you need to pay VAT - (60000 + 15600) * 18% = 13608 rubles, Vasya’s maintenance per year translates into a tidy sum for the employer:
60000 + 15600 +13068 .. total 89208 rubles!
Yes, even when applied USN expenses also not small. Contributions to the pension fund will be 60000 * 14% = 8400, and total amount the cost of maintaining Vasya - 68,400 rubles per year.
And this is without taking into account the cost of rent, equipment of the workplace, the cost of communication services and the Internet ...
For your specific case, you can use a special payroll tax calculator on our website. It is prepared on the basis of current UST rates and takes into account the use of a regressive scale - the higher the income, the lower the effective tax rate.
In fact, profit is the difference between the company's income and expenses, though not all, but only those expenses that the legislator allowed to take into account. The procedure for accepting and calculating expenses for income tax calculations is established by the legislator in Chapter 25 of the Tax Code of the Russian Federation. And if in accounting we can take into account almost all costs incurred in the course of activities, with the only difference being that they will be classified as related to production activities or like others, then for tax accounting clear rules are established, which expenses can reduce income tax, and which not.
Let's calculate the income tax, based on our example - we will continue it. After calculating VAT, you need to forget about it. The difference between the cost of goods and the selling price will be called the profit from the sale and equal to 120,000 - 100,000 \u003d 20,000 rubles. But you and I probably have other expenses - salaries, payroll taxes, rent, communication services, advertising, and so on. Therefore, let's imagine that the total amount of such costs amounted to 5,000 rubles (of course, without VAT). Then profit before tax will be equal to 20,000 - 5,000 = 15,000 rubles. The current tax rate is 20%. Income tax payable to the budget is 15,000 * 20% = 3,000 rubles. After all the calculations with the budget, we get the so-called " net profit"- this is the amount of profit that can already be distributed among the participants by paying dividends, 15,000 - 3,000 \u003d 12,000 rubles, from which you must not forget to withhold and pay tax at a rate of 9%.
| Name | Sum |
|---|---|
| 100000 | |
| 18000 | |
| 118000 | |
| 120000 | |
| VAT "from sale", which the buyer will pay us | 21600 |
| Total, including VAT (received from the buyer) | >141600 |
| VAT to the budget (VAT from sales minus VAT "input") | 3600 |
| Profit from sales (difference between the cost of goods and the sale price), excluding VAT | 20000 |
| - 5000 | |
| Profit before tax | 15 000 |
| >-3000 | |
| Net profit | 12 000 |
The simplified taxation system is a system in which the payment of income tax, UST, VAT and property tax is replaced by a single tax. At the same time, contributions are paid for the mandatory pension insurance and social security accident insurance. It's for legal entities. For individual entrepreneurs, the single tax replaces the payment of personal income tax (PIT), property tax, UST and VAT. The application procedure and calculation rules are regulated by Chapter 26.2 of the Tax Code of the Russian Federation. We examined the simplified taxation system in more detail on our website.
Now let's calculate a single tax for two possible objects of taxation - Income and Income minus Expenses, slightly changing the conditions of our previous example.
We trade in bulk, and our supplier applies the usual taxation system, that is, he sells goods to us with VAT. The cost of the goods is 100,000 rubles, VAT is 18,000, the total contract price is 118,000 rubles, which we pay to the supplier. That's it, no VAT needs to be counted, we forget about it - it doesn't bother us now. Unless you yourself issued an invoice to the client with VAT (also, the client may make a mistake in the payment order and send a payment with VAT). If you receive a payment with VAT on the simplified tax system, then you will have to pay all the received VAT to the budget. Therefore, it is necessary to carefully monitor incoming payments on the simplified tax system and, if they contain an erroneous indication of VAT, ask the client to send a letter with an adjustment.
Selling goods, application of the simplified tax system(regardless of which object we have chosen - Income or Income minus Expenses), we do not have to present VAT to the buyer. And also do not have to issue him an invoice. Then we decided that we would sell this product to our client for 150,000 rubles. Total. Tax free. This is the end of the general data.
Option 1. Object of taxation - Income (6%).
The tax base for calculating the tax will be the entire proceeds, that is, all 150,000 rubles. In this case, we are not interested in expenses, except for mandatory pension insurance contributions (OPS), on which we can reduce our single tax. But it can be reduced by no more than 50%. Assume that such contributions amounted to 500 rubles. We consider tax. 150000* 6% = 9000 rubles. We reduce the single tax on OPS contributions 9000 - 500 \u003d 8500 rubles. This is the amount payable to the budget for the period. And that's it. Agree, nothing complicated.
Option 2. Object of taxation - Income minus Expenses (15%).
With this choice, we will have to work a little. For determining tax base(that is, the amount from which the tax will be calculated) we must reduce the amount of income received (revenue) by 150,000 rubles. on the amount of expenses incurred and paid, which is important. And not any expenses, but only those that are named in article 346.16 of the Tax Code of the Russian Federation. Let's assume that we have accumulated such expenses for a total of 123,000 rubles, of which: 100,000 - the cost of the goods, 18,000 - VAT on the purchased goods, 4,500 - other expenses, and 500 - contributions to the OPS. We consider. 150000 - 100000 - 18000 - 4500 - 500 = 27000. We have determined our tax base. Now let's calculate the tax. 27000 * 15% = 4050 rubles. And do not forget that one more condition must be met - the amount of a single tax for such an object should not be less than the amount of the minimum fixed payment, which is 1% of income (150,000 * 1% \u003d 1,500 rubles). If, when calculating the results of the period, there is a loss and there is no tax, then in any case you must pay to the budget minimum payment. Such conditions.
| operation | USN 6% (amount) | USN 15% (amount) |
|---|---|---|
| 100000 | ||
| VAT "input" paid to the supplier | 18000 | |
| Total, including VAT (payable to the supplier) | 118000 | |
| Realization (sales) price, excluding VAT | 150000 | |
| 50000 | ||
| 18000 | ||
| 4500 | ||
| 500 | 500 | |
| The tax base for calculating the single tax (for object D-R considered according to the rules of Article 346.16 of the Tax Code of the Russian Federation) | 150000 | 27000 |
| Single tax (150,000*6% - 500) / (27,000*15%) | 8500 | 4050 |
Here it may seem that using the Income minus Expenses object is more profitable. That's a moot point. Depending on the specifics of the business, the composition and structure of expenses, as well as the total amount of expenses that can be accepted in accordance with the law, it is sometimes more convenient and cheaper to apply 6%.
Let's continue. Imagine now that we are not engaged in trade, but in the provision of services. Let's see how our calculations change.
The cost of our services for the buyer is 150,000 rubles. The costs associated with the provision of services (salary, rent, telephones, stationery, etc.) 4,500 rubles, contributions to the OPS - 500 rubles.
We consider. The tax at the Income object will be 150,000 * 6% = 9,000 rubles, we reduce it by the OPS contributions and get 9,000-500 = 8,500 rubles.
And what would we get if we applied the Income minus Expenses object? From the income received, we subtract expenses and contributions to the OPS 150,000 - 4,500 - 500 \u003d 145,000. This will be the tax base in this case. We multiply it by the tax rate 145000 * 15% = 21750. As they say, feel the difference!
As you can see for yourself, for different types of activities and the object of taxation, you need to choose a different one. To select a taxation system, you can use our special.
The special regime is a system in which a single tax replaces the payment of income tax, property tax, VAT and UST. For enterprises operating in Moscow, it is not of particular interest. Unless you are going to engage in outdoor advertising. But for those who are going to work - to work, and not just to register in the region and regions - this is a very relevant topic.
The tax is established by local governments in accordance with the requirements of the Tax Code of the Russian Federation, and is put into effect in relation to certain types of activities. FROM complete list which can be found in article 346.26 of the Tax Code of the Russian Federation. One of the features of UTII is also the ability to apply different tax regimes for different types of activities. For example, when carrying out retail trade in the Moscow region, which falls under the payment of UTII, and retail in Moscow, you will have to combine two tax regimes (UTII and OSNO / or USN) and keep separate records for such transactions.
The tax is calculated based on physical indicators and tax rates - imputed income per physical indicator. For example, when providing veterinary services, the tax is calculated based on the number of employees, the tax rate is 7,500 rubles per month per employee. Or retail trade, in which the tax is calculated based on the area of the trading floor or the number of trading places. And so on.
It is difficult to say how beneficial this mode is or not. It depends on each specific situation and business. However, in any case, UTII is paid from a certain "mythical" indicator of the basic yield, which is established by the legislator. And which may not be true at all.
Payers can be both individuals, including individual entrepreneurs, and legal entities. The main characteristics of the tax (objects, terms, rates, reporting) are established by the tax code. At the same time, a fork and benefits are provided, the establishment of which depends on local legislation. For example, for the same car, the tax in Moscow and Yaroslavl will be different. Chapter 28 of the Tax Code of the Russian Federation.
Paid from the property, which is, as they say, "on the balance sheet" of the organization. Basically, these are the main funds and intangible assets, as well as investments in valuables intended for leasing. Taxpayers are Russian and foreign organizations.
The maximum rate is established by the Tax Code of the Russian Federation (Chapter 30) and currently amounts to 2.2% of the tax base - average annual cost property, which is calculated in accordance with the rules accounting. That is, depreciation accrued on fixed assets and intangible assets will be deducted from the initial cost.
The subjects of the Russian Federation have the right to determine the rate independently within the specified limit. The tax is paid four times a year - in the form of advance payments at the end of reporting periods and the tax itself - at the end of tax period(years), unless otherwise established by the subject of the Russian Federation.
Reporting on advance payments is submitted by the 30th day of the next month, and the annual declaration - no later than March 30th of the next year.
| Tax | Formula for calculation | Possible tax rates |
|---|---|---|
| VAT in the price of goods | item price*18/118 | 0%, 10%, 18% Art. 164 Tax Code of the Russian Federation |
| VAT to the budget | VAT received from buyers – VAT paid to suppliers | |
| personal income tax | Salary according to the staffing table *13%9 %, 13 % ,30%, 35% st. 224 Tax Code of the Russian Federation | |
| Salary with tax (personal income tax) | Salary "on hand" *100% / 87% | |
| Sales proceeds (excluding VAT) - expenses related to sales (excluding VAT) - other expenses (excluding VAT) * 20% | or ask a question
taxes- these are collected by the state from citizens (so-called individuals) and organizations (so-called legal entities) cash. Taxes are the basis for filling the revenue part of the country's budgets.
Depending on the size of the part of the state on which the collection of a separate tax is established, and on the type of budget to which taxpayers transfer the collected funds, all taxes are divided into several types:
Direct- taxes that are collected from the income of an individual or legal entity. Direct taxes may include the following: corporate income tax (NGO), personal income tax. The direct tax is paid by the "agent" of the economy who received the income.
Most good example- corporate income tax. When a company is engaged in commerce, it has income (the amount of proceeds from the sale of goods, works and services to its customers) and expenses (costs that the organization incurs to generate income). The difference between these amounts is the profit of the organization. The more profitable the organization, the greater the amount of tax paid.
Indirect taxes are "inside" the price of goods and services. When selling, the selling organization calculates the required amount of tax and transfers it. Thus, the seller pays the tax, but at the expense of the buyer, who will use this product or service (since the buyer paid for the product or service, including the relevant taxes). This is the key difference indirect tax from direct. As an example, when purchasing a bottle of wine in a grocery store, the buyer pays:
The amount of VAT paid by the buyer on a retail purchase can often be seen on a cash receipt.
Depending on who the state levies tax on, one can distinguish following groups:
It is worth noting a special category of individuals - individual entrepreneurs or individual entrepreneurs. A person, being an individual, pays all taxes provided for individuals. But if he does it commercial activities and is duly registered, he also pays other taxes.
Depending on the taxation system chosen by the entrepreneur (general, simplified or special types), these can be VAT, income tax, tax levied under simplified or patent systems, and so on.
By purpose, taxes are divided into general and targeted(special). General taxes are collected in the budgets "into a common pool" and are used at the discretion of the body that manages the budget. Target taxes are used for a specific purpose. For example, transport and land tax and can be collected in the appropriate local funds and spent in a targeted way for road repair or development of territories.
According to the source of payment, taxes are divided into:
Taxes may be progressive(if the tax rate grows as a percentage when the object of taxation grows in rubles) and regressive(tax rate falls). regressive tax is stimulating.
Not yet in tax system RF examples of taxes of the first type, although the possibility of introducing a progressive method and a complex scale for personal income tax is regularly discussed.
Almost all taxes in the Russian Federation are proportional(this means that the rate remains unchanged when the value of the taxable object changes), for example:
Also, according to the method of calculation, solid and stepped taxes are distinguished:
According to the method of taxation, the subjects of this article are divided into cadastral(they are non-cash) and declaration(cash). Cadastral taxes are calculated by the tax authorities themselves based on available information on the value of the taxable object. For example, for individuals, all taxes related to property are cadastral. Including:
The Internal Revenue Service annually calculates the amount of tax and sends notices to taxpayers about the need to pay cadastral taxes. On the contrary, declaration taxes are calculated on the basis of data provided by the taxpayer himself. For example, if a citizen resells a recently purchased apartment, then he is obliged to draw up an income declaration on his own, send it to the tax authorities and pay the appropriate amount of tax.
Legislation may prescribe the procedure for paying the same tax to budgets of different levels (federal, local, regional - it happens that taxes are paid to all three). If this order is maintained for a long time, then the tax is fixed.
If the order is regularly reviewed, then this regulating tax. An example of the latter is the tax on the actual profits of companies, the procedure for posting which has changed several times.
To date, the main rate is 20%, of which 18% is transferred to local budgets and only 2% - to the federal. An example of a fixed tax is a transport tax, which is always transferred to local budgets.
According to the order of conduct, taxes are divided into obligatory(collected throughout the country - excises, NGOs, etc.) and optional(introduced by individual regions, as an example - UTII).
In addition, each region has the right to optionally introduce benefits for certain taxes (for example, for taxes for "simplifiers"). It is impossible not to mention Skolkovo - there are many benefits for residents on the territory of this technopark.
An important condition for viability state economy obligatory and timely payment of accrued taxes by all taxpayers. In case of delay in payment, and even more so in case of payment evasion, the tax service may impose fines and penalties on unscrupulous taxpayers.
For example, the penalty for late payment of VAT by an organization is 1/300 of the Central Bank rate for each calendar day of delay(this is about 12% per annum). If a taxpayer evades tax, tax office may impose a fine of 20 to 40% of the amount of tax not paid on time.
Before each company at the time of its formation and as it grows, the question arises of choosing the optimal taxation regime. The more thoughtful the decision, the more profitable the management will be. entrepreneurial activity, the more profit will remain in the organization. In addition, the procedure for interacting with the tax authorities, the complexity tax reporting also varies greatly in different systems taxation. In this article, we will compare taxation systems: USN, OSNO, UTII, ESHN and Patent and determine how taxation systems differ.
AT Russian Federation Legislated several types of tax regimes, therefore, the company can choose the appropriate mode from:
In order to determine what types of tax regimes that give “benefits” a particular company is entitled to use, it is important to assess the requirements that the state imposes on each of them.
Type of requirements for an organization that has chosen a tax regime (NR) | PSN | ESHN | UTII | USN |
| Primary activity | According to article three hundred and forty-six / forty-three of the Tax Code of the Russian Federation, 63 types of activities are permissible, including retail trade, catering, and other services (taking into account the size of the area strictly up to fifty square meters). The list is not final, it can be expanded by regions with other types of household services | HP is available for producers of agricultural products (except for excisable products) and fishery organizations. The main condition for applying HP is the share of income from such activities, it must be more than seventy percent of the company's total income. If a company only processes or trades in agricultural products or fish, then it is not entitled to apply this HP | Guided by the second paragraph of Article three hundred forty-six / twenty-six of the Tax Code of the Russian Federation, the specified HP can be used when performing the following services: household and veterinary nature, Catering, organization of car parking / transportation, individual retail options (if the area is less than 150 square meters), etc. Regional authorities have the right to reduce this list | Article of the Tax Code of the Russian Federation under the number three hundred forty-six / twelve prohibits the application of the specified HP if the company is engaged in production of excisable products, mining and sale of minerals (except for the most common ones: peat, clay, sand, etc.), financial activities. Those. the indicated type of HP is prohibited for private pension funds, banks, pawnshops, notaries and private lawyers, etc. |
| Form of business organization | HP is possible only for individual entrepreneurs | HP is allowed for individual entrepreneurs and LLCs engaged in agricultural production or fisheries | Individual entrepreneurs and LLCs that are not included in the category of the largest tax payers, as well as if the share of the capital of other companies in them is more than a quarter | HP is allowed for individual entrepreneurs and LLCs, including for budget institutions and foreign organizations, if the share of the capital of other companies in them is less than a quarter |
| Maximum number of employees | Up to fifteen people, including the ind. entrepreneur | Without restriction for agricultural production, up to three hundred employees - for fish farms | Up to one hundred employees | Up to one hundred employees |
| Maximum income | Up to sixty million rubles from the beginning of the reporting year | Without restrictions, if more than seventy percent of income comes from the sale of agricultural products | Without Borders | Limit on income in excess of sixty million rubles per reporting year multiplied by the deflator coefficient. |
BASIC - basic mode, without any benefits. The company using the specified HP is obliged to pay income taxes. All profits that remain after the “subtraction” of expenses will go into accounting. VAT is also payable (its amount depends on the type of goods sold or services provided), property taxes, and various excises. For individual entrepreneurs, the only difference is that they pay personal income tax instead of income tax, while maintaining all other options for the tax burden. OSNO is characterized by complex reporting on all types of taxes paid. Therefore, most companies, if there is such a legal opportunity, prefer to use one of the preferential HP.
STS is a tax regime offered by the state specifically for small businesses and individual entrepreneurs. Requirements for the size of the company and the nature of its activities are given above. The main feature of this HP is the ability to choose from which base to pay taxes: only from the revenue side or from income minus expenses. In the first case, the tax rate will be less - only six percent. In the second case, the rate increases to fifteen percent. The company itself makes the calculation and determines which of the options allows it to pay less. The simplified tax system has an easier reporting system, there is no need to pay value added tax and income taxes. Property taxes are only possible in individual cases, for example, in the presence of very expensive real estate.
UAT is a special regime for a very limited number of companies (manufacturers and fish farms, whose main income for more than 70 percent consists of the sale of agricultural products and fish). The most attractive condition in this HP is the size of the tax: it is only six percent of the amount of income minus all expenses.
UTII is one of the options for preferential HP, characterized by the fact that companies that choose this regime pay tax on a fixed amount of income established by the state for certain types of activities. Wherein real income do not play a role. Also, individual entrepreneurs and LLCs on UTII do not pay income taxes and VAT. In most cases, this HP is chosen by those whose income from the type of activity that falls under the preferential regime is significantly higher than that specified in the Tax Code of the Russian Federation. In this case, the size of the "savings" will be the greater, the greater the discrepancy between the prescribed amount and the real profit.
PSN - preferential HP, available only to individual entrepreneurs who have bought a patent for one of the activities established by the Tax Code of the Russian Federation. The tax rate for a patent is similar to the Unified Agricultural Tax - only six percent, reporting is also quite simple, an individual entrepreneur does not need to submit a patent declaration.
Features of preferential tax regimes |
|||||
HP | PSN | ESHN | UTII | ||
| Payable | Payments for obtaining a patent | Single agricultural tax | Single tax (EN) on imputed income | EN USN | |
| What are the objects of taxation | Annual income potential on this patent | Income minus expenses | imputed income | Income | Income minus expenses |
| Tax rate | 6% | 6% | 15% | 6% | 15% |
| The amount of tax is reduced | missing | missing | Up to fifty percent on the amount of fixed contributions for employees. In the absence of employees - up to one hundred percent. | Up to fifty percent on fixed contributions for employees and yourself. In the absence of employees - up to one hundred percent. | missing |
| Reporting period | missing | Six months | missing | First three months of the year, six months of the year, nine months of the year | |
| Payments in the form of advances | missing | After six months | missing | At the end of each quarter | |
| Deadlines for payment of advance payments | missing | missing | Up to twenty-five days after the end of the period | ||
| Taxable period | Depends on the patent, from one to twelve months | calendar year | Three months | calendar year | |
| When is the declaration filed? | missing | For one year, until 31.03. | For every three months, until the twentieth of the following month | For the year, organizations - until 31.03, individual entrepreneurs - until 30.04. | |
| Tax must be paid | According to the term of the issued patent | Until 31.03. | By the twenty-fifth day of the month following the reporting period | Until 31.03. | |
| Availability of cash register | Not required, it is possible to issue sales receipts or BSO (upon the fact of services rendered) | Required, when working in the service sector, BSO is enough | |||
| Doing financial statements and accounting | Starting from 2013 - only for organizations, submission of documents to tax authorities until 30.03. |
||||
| Possibility to combine different HPs | With all HP | For organizations - with all HPs, except for PSN, for individual entrepreneurs - with all HPs | For organizations - with UTII, for individual entrepreneurs - with PSN and UTII | ||
| When is it possible to switch to another HP on a voluntary basis | From January 1 of the new year | From January 1 of the new year | From January 1 of the new year (except for the simplified tax system) | From January 1 of the new year, after the end of the tax period | |
federal taxes as well as regional and local taxes and fees are listed in the Tax Code of the Russian Federation. The classification of taxes - federal, regional and local - with an indication of the number of the norm regulating them, we will consider in this article.
In accordance with Art. 12 of the Tax Code of the Russian Federation, federal taxes and fees are such mandatory payments, the transfer of which must be carried out everywhere on the territory of the Russian Federation. At the same time, the operation of the norms on federal taxes is regulated only by the Tax Code of the Russian Federation, which introduces and abolishes both the taxes themselves and individual provisions for a particular federal tax.
Sums federal taxes go to the budget of the same name of the Russian Federation.
IMPORTANT! The distribution of taxes for a particular budget is carried out by assigning certain CBCs to them. From 2019, this process will be regulated by a new legal regulation - order of the Ministry of Finance dated 06/08/2018 No. 132n.
The materials of this section will tell you about the procedure for applying the CBC for various taxes. .
Regional taxes, which include transport tax, taxes on gambling business and property of organizations, can be regulated both by the Tax Code of the Russian Federation and by laws issued by the authorities of the regions of the country, in contrast to federal taxes. The laws of the subjects determine the value of rates, as well as the availability of certain benefits, specify the terms of payments and submission of declarations.
So, for example, ch. 28 of the Tax Code of the Russian Federation, setting the transport tax rates in paragraph 1 of Art. 361 of the Tax Code of the Russian Federation, in paragraph 2 of Art. 362 of the Tax Code of the Russian Federation indicates that their value can be changed by subjects up or down by 10 times. And in the law of the city of Moscow "On transport tax" dated July 9, 2008 No. 33, the final requirements for calculating the tax, in particular the rates used to calculate the transport tax, are already fixed.
Payment for this type of taxes goes to the budgets of the constituent entities of the Russian Federation.
IMPORTANT! Despite the fact that income tax belongs to the group of federal taxes, payments on it go to 2 budgets: federal and regional (3 and 17%, respectively).
The effect of local taxes is regulated by the Tax Code of the Russian Federation and regulations compiled at the level municipality. These taxes include land tax and personal property tax. And since 2015, a sales tax has been introduced into this group (Law of November 29, 2014 No. 382-FZ).
Funds allocated to pay taxes go to local budgets.
In addition to the previously discussed groups of taxes, the Tax Code of the Russian Federation distinguishes the so-called special regimes, the use of which exempts from paying income tax, personal income tax (for individual entrepreneurs), VAT, property tax of organizations and individuals, but introduces the obligation to pay a single tax.
The following modes are distinguished:
Read about the features of the calculation and payment of this tax in the heading "STS".
To switch to UTII and organize activities in this mode, the materials of the heading "UTII" will help.
For materials on the calculation, payment and reporting in this mode, see the heading "ESKhN".
The nuances of the patent taxation system can be found in the heading "PSN".
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Type of tax |
Tax |
Taxpayers |
An object |
Rates |
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federal taxes |
To deal with complex issues that arise in the calculation, payment and reporting of this tax, the heading "VAT" will help |
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For answers to questions about what goods are excisable, what are the tax rates, how to fill out a declaration, look in the section "Excises" |
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How to calculate and withhold personal income tax, what deductions and benefits apply, how to prepare reports, see the heading "personal income tax" |
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income tax |
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Transport tax You will learn about the calculation procedure, possible benefits, terms of payment of transport tax from the materials of our special heading "Transport tax" |
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Gambling business tax Features of the calculation of this tax are considered in the heading "Tax on the gambling business" |
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local taxes |
Personal property tax |
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Land tax What it consists of, who should calculate and pay it, read in the materials of the heading of the same name |
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Since 2017 in tax code introduced ch. 34, which provides for the payment of insurance premiums for pension, medical, social insurance for temporary disability and in connection with motherhood (Law No. 243-FZ of July 3, 2016). Until 2017, these contributions were paid to the budget pension fund and the Social Insurance Fund, respectively.
Payers of insurance premiums are given in Art. 419 of the Tax Code of the Russian Federation, the object of taxation is specified in Art. 420, and the contribution rates are listed in Art. 425-430 of the Tax Code of the Russian Federation.
For answers to questions related to the calculation, payment and reporting of insurance premiums, look in the heading "Insurance premiums 2018 - 2019".
There are quite a few federal taxes. Due to the fact that they include such large taxes as income tax and VAT, the volume of federal taxes significantly exceeds the amount of fees to regional or local budgets.
federal taxes together with local and regional payments to the budget are listed in the Tax Code of the Russian Federation. The material below gives a description of all taxes, as well as the principles of their ranking.
All budget payments in the Russian Federation can be divided into 3 categories depending on where they go - federal taxes, regional and local. Containing federal, state and local taxes table posted on our website, and you can always familiarize yourself with it.
Funds charged under federal taxes, come from all over the territory of the Russian Federation to a single center - Federal Treasury and then distributed according to budget policy states. Sphere federal taxes the most extensive in terms of quantitative composition and is regulated exclusively by the Tax Code of the Russian Federation. Only the provisions of the main tax law of the country can introduce new types federal taxes, cancel others or simply adjust individual payments.
All tax flows are divided immediately at the level of the taxpayer who contributes to payment document the code budget classification(KBK). Each type of payment, regardless of whether it relates to federal or local tax, has its own code, and in accordance with their values banking institutions send money to the right address. BCFs are periodically adjusted. At the moment, the values indicated in the order of the Ministry of Finance of Russia dated 16.12. 2014 No. 150n.
Regional taxes and fees therefore, they bear such a name that they are transferred to the budgets of cities of federal significance, territories, regions and republics that are part of the Russian Federation, whose authorities determine part of the rules for calculating these payments and the timing of their transfer. That is, if federal taxes go to the center, then the regional ones remain at the indicated level.
An example is the transport tax. The rates for it are established by the Tax Code of the Russian Federation in paragraph 1 of Art. 361. But further in the 2nd paragraph of this article there is an indication that the given rates are allowed to be increased, but up to a certain limit - no more than 10 times. Specific amounts are already set by the constituent entities of the Russian Federation, which are the direct recipients of these payments.
Note that scroll regional taxes 2016 year remained unchanged compared to the previous tax period.
NOTE! Income tax belongs to federal taxes, but it is also listed in federal budget, and in the regional. Percentages of distribution by levels are approved by law.
The smallest share is made up of payments remaining in the budgets of the municipal level - this is local taxes. The rules for their calculation, rates and terms of payments are determined by legislators of local administrations. True, as for regional and federal taxes, the Tax Code of the Russian Federation defines the main principles and limits beyond which it is impossible to go.
The composition of local taxes remained unchanged for a long time, and only in 2014 the law of November 29, 2014 No. 382-FZ introduced a sales tax and the corresponding 33rd chapter of the Tax Code of the Russian Federation.
Above were given federal, state and local taxes and them brief characteristics. But among budgetary payments, taxes paid under special taxation regimes stand apart. When transferring them to the treasury, business entities are exempted from paying the majority federal taxes, regional and local.
Special regimes include: UTII, USN, ESHN, production sharing agreement, patent.
All taxes in Russia are divided into levels, depending on which budget they go to. federal taxes occupy the first place among budgetary payments both in terms of quantity and volume of receipts.
