Everyone is obliged to give a percentage to the budget when receiving various types of income: salaries, profits from the provision of commercial services, cash prizes. And one of the most topical issues- what is the personal income tax rate in 2018 from dividends. But first things first.
Income tax individuals- this is a contribution that is required to be paid upon receipt of money from almost any source. It is obligatory for all people to do it. And for officially employed persons, the deduction is made by their enterprise.
To determine the amount of personal income tax for deductions to the budget, you must use a simple formula:
PN - income tax; S - the amount on the basis of which the calculation is made; N - percentage [personal income tax rate].
Example: PJSC Financial Management Center accrued a salary of 35,800 rubles to an employee Govorov, as well as a bonus of 11,000 rubles. For him [personal income tax rate - 13]%. What percentage of personal income tax salary should be transferred to the budget?
Solution: (35,800 + 11,000) x 13% = 6084 rubles. - the size income tax.
As a result, Govorov will receive in his hands: 46,800 - 6,084 = 40,716 rubles.
It is important to remember that persons who have received:
State benefits for unemployment, pregnancy and childbirth;
pensions and social payments;
scholarships
inheritance funds;
maternal capital.
Tax residents are persons residing in the territory of the Russian Federation and not leaving the country for a period of more than 183 days (except as otherwise provided by law). This number is total. That is, when traveling abroad for a short period, a citizen remains a resident.
When determining status, a period of 12 months is considered.
As we hinted above, do not take into account the days when a person left the border for a short time due to:
training;
undergoing treatment;
business trip.
Example 1: Kulikov received income from the sale of real estate in the amount of 218,000 rubles. According to help.
2-NDFL, country of citizenship - Russia.
He must fill out a declaration and submit it to the tax office. Income tax will be:
218,000 x 13% = 28,340 rubles.
After the sale of the property, Kulikov will have in his hands:
218,000 - 28,340 \u003d 189,660 rubles.
Example 2: Litvinov won the Resourceful Accounting Guru quest game and won 20,000 rubles. He is a tax resident of the Russian Federation, therefore, he must pay to the treasury as income tax:
20,000 x 35% = 7,000 rubles.
A person is not considered a tax resident if he stays in the Russian Federation for less than 183 consecutive days. When receiving income, such persons must deduct amounts equivalent to the interest in the table.
Keep in mind: in order to avoid paying tax on personal income twice, in some cases, the calculation is carried out at the rates established in the foreigner's home country.
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Sources of income in the territory of the Russian Federation |
tax rates personal income tax |
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Salary of visa-free migrants, immigrants from the countries of the Eurasian Economic Union, big pros in their field, refugees |
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Investments in organizations with the right to receive a share of profits in the future |
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Salary of other persons (who did not fall into the first column) |
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Running your own business within Russia |
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Property For Sale |
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Interest-free loans or other economic benefit |
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Winning from 4000 rubles. |
Example 1: Ostertag, who is not a tax resident of the Russian Federation, received income from an investment in the company Finance Management Center LLC. As of July, the amount was 43,500 rubles. How percent of personal income tax should he budget?
The calculation is:
43,500 x 15% = 6,525 rubles.
In total, Ostertag will receive 36,975 rubles. (including payment of income tax).
Example 2: K.V. Manyan is not a domestic tax resident. In August 2018, she received a cash prize of 50,000 rubles. on the territory of our country. The amount of income tax payable will be:
50,000 x 30% = 15,000 rubles.
The remaining winnings will be equal to: 50,000 - 15,000 \u003d 35,000 rubles.
It should be noted that from January 1, 2018, various amendments were made to the income tax rules. However, legislators do not plan to adjust income tax rates this year. So it will remain unchanged.
Example: The personal income tax rate on dividends in 2018 for non-residents is 15%. What amount of tax must Skvortsov, who is a citizen of the Russian Federation and received in August 38,200 rubles. such income from the company "Finance Management Center"?
Solution:
The amount of tax that must be paid to the treasury will be:
38,200 x 15% = 5730 rubles.
Skvortsov will receive:
38,200 - 5730 = 32,470 rubles.
Each tax rate provides for the submission of a separate document - a certificate in the form 2-NDFL. It shows basic information about the payer, taxable amounts and interest rates.
Example: Nikolaev, who works at Financial Management Center LLC (is a resident of the Russian Federation), received a salary of 50,000 rubles in July. The employee also received a cash prize - 9500 rubles.
Two documents must reach the IFTS:
1. certificate 2-NDFL, reflecting income from labor activity at a rate of 13%;
2. 2-personal income tax certificate with 35% deductions from cash winnings.
The legislation obliges the employer to withhold and pay income tax on the salary (or personal income tax) of its employees. In order to do this correctly, you should have information about its current rates and the calculation procedure.
The main direct tax withheld from wages is personal income tax. The calculation procedure and the current rates depend on the tax status, i.e. residence or non-residency of the income recipient. Thus, a tax resident is an employee who Last year stayed in Russia for more than 183 calendar days, and a non-resident, respectively, is one who stayed on Russian territory for less than the specified period. Leaving the country for treatment or study for up to 6 months is not considered an interruption of stay.
The status needs to be clarified at the end of the reporting period due to the possibility of its change.
Domestic Tax Code provides for the following personal income tax rates in 2019:
The first one is used for taxation of income of founders of trust management of mortgage coverage under participation certificates issued before 01.01. 2007 and interest on those issued before 01.01. 2007 mortgage-backed bonds.
The second, that is 13 %, - the main one (clause 1 of article 224 of the Labor Code) and is used to tax those incomes of tax residents for which legislators have not established otherwise (remuneration for work, bonuses, dividends, proceeds from the sale of property funds).
A rate of 15% applies to certain categories of non-residents (more on personal income tax for foreigners in the next section).
The rate of 30% is applied to the calculation of personal income tax on income of non-residents (except for those to whom 13% is applicable), as well as income from securities (excluding dividends) issued by Russian organizations, when:
A resident alien personally pays personal income tax on income received abroad.
By itself high rate tax, that is 35 % are taxed, without the use of deductions, the funds of residents listed in the second paragraph of Art. 224 of the Tax Code (for example, winnings and prizes, interest on deposits, and so on).
At the same time, if in 2017 all winnings were taxed, regardless of their size, then this year the tax is withheld from the amount exceeding 4,000 rubles. (Clause 28, Article 217 of the Tax Code). Otherwise, you don't need to pay. In addition, earlier individuals paid personal income tax on their own from winnings of any size, but now it must be withheld by the entity organizing the contest or prize draw (however, only from income exceeding 15,000 rubles). With a win in the amount of 4.000-15.000 rubles. Personal income tax, as before, is paid by its recipient (subclause 5, clause 1, article 228 of the Tax Code).
Without these restrictions, personal income tax is withheld from other in-kind income (for example, from anniversary bonuses for rent received at the enterprise).
When taxing the wages of those serving correctional labor, withholding alimony, compensation for harm caused to health, damage due to the death of a breadwinner or a crime, it is 70.
In practice, situations are not uncommon when the accrued amount of personal income tax is more wages. In this case, it is necessary to keep it from the subsequent payment, taking into account the above percentage limit.
With regard to the taxation of non-residents, personal income tax on wages, as well as on their other labor income, is levied at a rate of 13% from:
The salary of foreign non-resident employees performing their duties in foreign branches of a Russian economic entity, in accordance with Art. 208 of the Tax Code, is considered income received from foreign sources. Therefore, according to Art. 209, personal income tax she is not eligible.
Persons who have acquired patent for work in the Russian Federation , pay a fixed amount of tax (13% regardless of status, according to Article 224 of the Tax Code) personally, and upon their employment, this obligation is assigned to the employer. Personal income tax, transferred by a foreigner in advance, is counted as payment from his salary.
Concerning highly qualified foreigners , the issue of withholding personal income tax from them until the end of 2015 was quite controversial. So, some legislative acts decreed that all their unearned income, calculated on the basis of average earnings, was taxed at 30%.
At the same time, the definitions of the concept of "earned income" in legislative framework not given. Federal Law No. 115 of July 25, 2002 only defines the labor activity of a foreigner.
In addition, in the letters of the Ministry of Finance dated 08.06.2012 No. 03-04-06 / 6158, 04.07.2014 No. 03-04-06 / 32423, emphasis was placed on the fact that income from labor activity is considered payment for the performance of labor duties, and vacation pay, sick leave , average earnings during business trips, compensation for unused vacation paid upon termination of relations is not considered as such. The explanation was as follows: during vacation, for example, the subordinate does not fulfill his duties, therefore, his remuneration is not labor based on Art. 106, 107 of the Labor Code and is subject to 30% personal income tax. At the same time, the Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 7, 2012 No. 11709/11 classifies the average earnings during the holidays as part of the salary.
According to the provisions of Article 73 of the Treaty on the EAEU, which takes precedence over the Labor Code and Tax Code of the Russian Federation (Article 15 of the Constitution), income citizens from EAEU countries
who perform labor duties on a contractual basis are subject to a 13% tax from the date of employment. The period of stay in Russia is not taken into account. From a foreign entity that has lost its resident status in its member country of the EAEU, 30% of personal income tax is withheld.
13% subject to salary refugees or persons in temporary asylum in the Russian Federation. The date of their arrival on Russian territory is not taken into account. The loss of this status while maintaining the status of a tax resident causes taxation at a rate of 30%.
A change in this rate in 2019 or a regressive personal income tax scale is not expected, since, based on the letter of the Ministry of Finance No. 03-04-05 / 62106, the existing rate and the system as a whole are investment attractive and take into account the interests of all parties to taxation.
15% income of non-resident individuals received as dividends from Russian companies is taxed.
Since the failure of an economic entity to fulfill its obligations as tax agent on personal income tax is fraught with liability (Article 123 of the Tax Code of the Russian Federation), in particular, a fine in the amount of one-fifth of the amount of unremitted tax, you should request information from a foreign subordinate about the absence of dual citizenship and determine his tax status for each salary date.
Thus, the determination by an employee of the accounting service of the rate at which one or another income is required to be taxed implies the following algorithm of actions:
The amount of all deductions, including income tax from wages, in accordance with Art. 138 of the Labor Code and the letter of the Federal Tax Service No. BS-4-11 / [email protected], should not exceed 20% (and in individual cases- 50% salary.
Before including this or that income in the taxable personal income tax base, one should refer to Art. 217 of the Labor Code of the Russian Federation, which contains a list of funds exempted from the collection of this tax. So, for example, the tax is not withheld from:
In addition, if in 2017 all compensations to defrauded individual co-investors were subject to personal income tax, now the funds paid to the victims from the special fund are exempted from this (paragraph 71, p. 217 of the Tax Code).
From January 1, 2018, the list of amounts not subject to personal income tax included discounts on Russian ruble outstanding bonds issued after January 1, 2017 (clause 2 of Article 1 federal law dated April 3, 2017 No. 58-FZ).
Tax on labor remuneration is not paid for the first 15 days of the month (). It is worth calculating and transferring it from the entire salary accrued at the end of the month
Employed residents of the Russian Federation receiving funds taxed under the standard, in accordance with paragraph 1 of Art. 224 of the Tax Code, at a rate of 13%, in certain circumstances they can take advantage of various tax deductions, that is, amounts that reduce the taxable base for personal income tax. At the same time, non-residents, from whose funds income tax is withheld in this amount in accordance with paragraph 3 of Art. 224, is not entitled to claim deductions.
The list of deductions available to Russians is given in Art. 218-221 NK and includes 5 groups:
Standard deductions are provided, for example:
The amount of income (taxable base), from which income tax is levied, if there is a child, is reduced by 1,400 rubles, and if there are 2 children - by 2,800 rubles. (1.400 rubles*2).
The amount of the deduction for each subsequent minor will be 3,000 rubles. It can be used by any of the spouses (guardians or adoptive parents), whose total annual income does not exceed 350,000 rubles, at their main workplace, by submitting an appropriate application and an accompanying package of supporting documentation. Even if this is not done at the beginning of the calendar period, the deduction is still given to the person(s) from the beginning of the year.
Provided that one of the spouses refuses the tax deduction, it is granted to the second in a double amount. The same rule applies to citizens who are raising children alone (mother or father).
The taxable base is reduced by the indicated amount of funds from the month of birth, adoption of one or more minors, or establishment of guardianship over him (s) until the child (children) reaches the age of majority or otherwise, specified in Art. 218 of the Tax Code, age, as well as for the period of study of the child (children) at the university.
Guardians of a minor child with special needs, as well as a full-time student with special needs who have not reached the age of 24, are provided with a deduction in the amount of 6,000 rubles, and parents and adoptive parents - 12,000 rubles.
The following example will help you understand the intricacies of applying a tax deduction.
It is required to determine the tax on income from the salary of an employee I. V. Nikanorov, who is a resident of the Russian Federation and the father of three minor children without special needs, who has been working at Alfa for the first month. His income for this period amounted to 60,000 rubles.
So, according to the above, the tax deduction will be 5,800 rubles. and is calculated by adding 2.800 rubles. (for the first two minors) and 3,000 rubles. (on the third).
The amount of personal income tax will be: (60.000-5.800) * 0.13 \u003d 7.046 rubles.
The right to use the deduction will cease to be valid from the month when the total labor income exceeds 350,000 rubles.
Also standard deductions laid down:
Social deductions are based on:
Property deductions are used when selling a vehicle, buying and selling real estate or its share, land, during construction and repayment mortgage loan. You can only use them once.
In order to determine the amount of personal income tax from an employee's salary for a month, it is required:
The answers to the question of the collection and payment of this tax are reflected in Chapter 23 of the Tax Code, in particular:
The term for transferring income tax to the budget correlates with the type of income:
The tax agent must pay tax on dividends from the funds of individuals, but not from his own (Article 226 of the Tax Code). That is, in the event of an erroneous payment of dividends in full, without withholding tax, one should either request a refund of the tax amount from the person or withhold it from the next payment (subject to legal restrictions).
Personal income tax on IP income is paid by them according to the data of the annual declaration no later than July 15 of the year following the reporting year (Article 227). During the reporting period, they receive notifications from tax authorities with calculated advance payments and the requirement to pay:
Particular attention should be paid to the calculation of tax on sick leave and vacation pay. So, if the vacation starts on 17.10. this year, and ends on 08.11., vacation pay is issued to the subordinate three days before it starts, that is, 13.10 (including non-working days). But the tax must be transferred before 31.10.
If an employee took a sick leave from 10/18 to 10/26 of this year and went to work on 10/27, providing a certificate of incapacity for work as a supporting document on that day, he is entitled to receive benefits on the next pay day (based on, this is 10/31), and the employer can pay the state for tax until 31.11.
The tax must be transferred to the local authority tax accounting payment document indicating the CBC, payment period, grounds (if any).
If the tax agent has separate divisions, personal income tax from individuals employed there is paid at the location (Article 226 of the Tax Code).
To understand the procedure for determining the settlement periods for personal income tax, you should familiarize yourself with the example.
In October 2019, the amount of remuneration for the work of the team of the Alfa and Omega company amounted to 379,000 rubles, accrued personal income tax - 48,178 rubles. On the 25th, an advance is paid - 160,000 rubles.
On the 31st, remuneration for work (379,000 rubles) and tax are accrued. On November 10, the second part of the salary is paid, amounting to 170.822 rubles. (379.000-160.000-48.178), and personal income tax is paid on November 13.
Employers-tax agents for personal income tax are required to provide the following reports to the Federal Tax Service:
The first one records the income of individuals from whom personal income tax is levied. It is not necessary to show in the form non-taxable incomes and those from which persons pay tax personally.
In 2019, you should use the form that is an annex to the order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11 / [email protected], and not dated 10/14/2015 No. ММВ-7-11/450, as it was before.
In addition to purely technical amendments (coding changes from 15201027 to 15202024), in new form a substantive change has been made - columns have been added for the successor of the reorganized company (liquidated company), as well as new codes (places for submitting the calculation of tax amounts and forms of reorganization and liquidation of the organization).
Section 1 is filled in with a cumulative total from the beginning of the period as follows:
In the case of using different tax rates, the calculations for each of them are recorded separately on lines 010-050, and the summed total for all rates is reflected in 060-090.
Section 2 contains payments for October-December, for each of which the date of receipt of income (p. 100), personal income tax withholding (p. 110) and its transfer (p. 120) is indicated. If the dates coincide, incomes are included in one block of pages 100-140 (for example, salaries and bonuses paid for the month). This cannot be done with vacation pay and sick leave, even if they were paid along with labor remuneration.
Line 130 reflects the entire accrued amount of income (salaries, bonuses, vacation pay, sick leave, financial assistance), without deducting tax and applying deductions. At the same time, income on which tax is levied in accordance with Art. 217 of the Tax Code (excess per diem and severance benefits) are indicated in the amount subject to personal income tax.
Social, property and other deductions that provide for coding are shown on page 030.
It is not necessary to include in the second section of the form for 2019 income, the deadline for transferring personal income tax for which occurs in the 1st quarter of 2019. That is, it does not reflect the December salary, the payment of which follows in January 2019, as well as vacation pay and benefits, paid in December.
Help 2-NDFL is provided as follows:
If until 2019 it was prepared according to the form from the order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11 / [email protected], now you should focus on the form from the order in new edition- dated 17.01.2019 No. ММВ-7-11/ [email protected]
Adjustments appearance the following:
In addition, in 2019 the form of providing a certificate (paper or electronic according to TCS) depends on the number of employees. If it is more than 25 people, 2-personal income tax is submitted to in electronic format. Submission on CD- or DVD-ROM or flash card is rejected by tax inspectors.
On paper registers, tax agents no longer need to stamp, since the field for this is excluded.
In the first section of the certificate, the data of the agent (the parent organization or a separate division, depending on who paid the income to the individual) are recorded.
The next, second, section reflects the following data on the individual who received income:
Sections 3-5 of the certificate should be filled out separately for each tax rate on various incomes paid to the same subordinate. It is not necessary to provide different 2-NDFL for it. Zero if there are no amounts.
The third section, in chronological order, with a monthly and code breakdown, indicates the income received by individuals and taxed at specific rates, as well as funds exempt from taxation in accordance with Art. 217 NK.
At the same time, they are reflected in the month of actual receipt of money. That is, the salary for December of this year, due to subordinates in January 2019, is reflected in 2-personal income tax for 2019 in the context of December income.
The codes of income and deductions until 2019 were approved by order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/ [email protected] as amended on 11/22/2016, but now the version of 10/24/2017 is valid.
Deductions under Art. 2018-220 are reflected in the fourth section.
The 2019 updated form does not show investment deductions.
The fifth section contains data on:
2-NDFL is endorsed by the head of the business entity or an employee authorized by internal administrative documents (chief accountant, his deputy, payroll accountant).
Individual taxpayers referred to in art. 216, 227-229 of the Tax Code, in particular, IP on common system taxation and citizens, until the expiration three years those who sold inherited or donated housing must submit Form 3-NDFL. This can be done both on paper and in electronic format no later than April 30 of the year following the expired tax period(Article 229 of the Tax Code) - in case of mandatory submission. If the payer is not required to submit it, but has expressed a desire to do so, the deadline for him will be May 3.
Paying personal income tax in 2018 is the responsibility of every citizen of the Russian Federation, who must comply with the payment deadlines established by applicable law. In addition to residents of the Russian Federation, non-residents are also required to pay personal income tax, who, for reporting period received income in the country. If a citizen is an employee, then the payment is made by his tax agent, who calculates the amount of tax and deducts it to the budget. In all other cases, citizens are obliged to independently monitor the terms of payment so as not to violate the taxation procedure established by law.
Guided tax code of the Russian Federation, a citizen is obliged to make a contribution to the budget if he:
Thus, any profit received by an individual in the territory of Russia or abroad is subject to personal income tax, unless the law provides for exemption from taxation. In accordance with Art. 217 of the Tax Code of the Russian Federation, you will not have to pay if the income was received:
For each category of citizens who are required to pay personal income tax, there are unified conditions for filing declarations and paying contributions to the state budget. But if the taxpayer owes without fail transfer advance payment, he may not worry about meeting the deadlines established by law: tax office she will remind him of such a need by sending a notification. In this case, the amount of such payment will be calculated based on the figures of the declaration previous year or based on estimated income.
A citizen who is not engaged in entrepreneurial activity is required to submit a declaration no later than April 30, unless he plans to receive a tax deduction (then the declaration is submitted on any day of the calendar year). At the same time, for the payment of personal income tax in 2018, the following terms are provided:
A foreigner who periodically travels to his homeland and is not engaged in entrepreneurial activities, one month before his next departure, must report on the income received by sending tax service early declaration. At the same time, he is obliged to pay a contribution to the budget within 15 days from the date of submission of such a document.
Individuals who carry out entrepreneurial activity, submit declarations on the results of work for 2017 until April 30, 2018. At the same time, the deadline for making contributions to the state budget is no later than July 15. And advance payments are made according to the following schedule:
If a citizen of the Russian Federation provides private services, then he must also report on the income received from this type of activity by April 30, 2018, and then pay personal income tax by July 15. An exception is possible provided that such work is seasonal or temporary and income from private practice appears irregularly during the calendar year. Then, in case of making a profit, an individual must file a 4-NDFL declaration within 5 days of the next month.
Each company or organization that has hired employees in its staff makes contributions to the budget for all income paid to them. In view of the fact that the calculation of personal income tax is a rather laborious process, and the payment period depends on the type of profit received, each accountant has his own payment table, which he uses to calculate the amount of taxation.
At the same time, tax agents cannot report on income that was received:
Such cash receipts citizens of the Russian Federation must declare independently and pay tax payments in a timely manner.
For non-compliance with the terms and procedure for paying tax, an individual may be charged:
About the change in the payment of personal income tax: video
Each coming year brings its innovations to the tax legislation. The changes in 2018 affected, in particular, the income tax in relation to the finances of individuals. Consider the features of the calculation of personal income tax in 2018, what changes have taken place in the current year in relation to this tax in the article.
Receipt by individuals material gain, expressed in monetary terms, is the basis for the calculation and payment to the state treasury of tax on income received. This requirement applies to all individuals located on the territory of the Russian Federation.
Tax payers include individual entrepreneurs which carry out their activities under the general tax regime.
It is important to note that the need to transfer income tax to the budget is determined not by the presence of Russian citizenship, but by the territorial location of the source of income. Money.
As for the income tax rate, it remained unchanged in 2018. Accordingly, for tax residents of our country, that is, those citizens who stay in its territory for more than 183 days in a row, the rate is set at 13%.
For individuals who do not have the status of a resident, the rate of 30% of the amount of income received is still provided.
Each individual is interested in the question of how personal income tax deductions in 2018, what changes are reflected in Articles 218-220 of the Tax Code of the Russian Federation.
With regard to the current tax legislation the system of tax deductions is not expected to change. As a result, citizens, if there are appropriate grounds, have the opportunity to reduce the amount of transfers to the budget by the amount of deductions.
Significant changes have taken place in the area of income tax calculation this year. Consider the new personal income tax in 2018, presenting the innovations in the form of a table.
| p/n | Change | Characteristics of innovation |
| 1 | Income taxation of lottery winnings by individuals | Starting from 2018, an individual is obliged to pay income tax to the treasury only if the amount of winnings exceeds 4,000.00 rubles. Until recently, individuals independently transferred personal income tax to the budget, regardless of the amount of money. In the new year, if the winnings amounted to 4,000.00-15,000.00 rubles, the citizen settles accounts with the state on his own. However, if the winning amount exceeds the threshold of 15,000.00 rubles, the organizer of the lottery must transfer the tax for the winner. |
| 2 | Tax on the amount of material benefit arising from the conclusion of a loan agreement | The previously non-taxable amount of the benefit, since 2018, has become the basis for payment of personal income tax if the agreement was made between interdependent persons or with the employer, as well as when, in the course of the fulfillment of the counter obligations of the parties to the contract, savings on interest were formed. |
| 3 | Personal income tax on compensation received by equity holders | Previously, compensation received by equity holders was not exempt from income tax. This year, if compensations were paid by a special fund, it is not necessary to pay personal income tax. |
| 4 | Income tax and reporting in case of company reorganization | If the company has been reorganized, the successor should be given reporting forms for personal income tax - annual 2-personal income tax and quarterly 6-personal income tax. |
When settling with the state on income tax, two reporting forms are used - 2-NDFL and 6-NDFL. The need to introduce the 6-NDFL report into Russian practice is mainly due to the need for tax officials to receive detailed information on income tax calculated and paid to the budget.
Changes in the 2-NDFL 2018 certificate are primarily related to the approval of a new tax report form.
Companies and businessmen must report on the results of 2017 by submitting a report in a new adjusted form. Report 2-NDFL in 2018 (we will consider the changes below) was approved by order of the Federal Tax Service No. ММВ-7-11/485 dated 10/30/17. The main change in form occurred on the title page of the document. Namely, two new fields appeared on it, affecting information about the reorganized organization, such as the form of reorganization, TIN / KPP of the company.
2-NDFL should be submitted to the authorized bodies (changes in 2018 were discussed above) should be on the same dates, that is, no later than April 01 of the year following the reporting period. In the event that the tax agent does not have the opportunity to withhold tax from income, provide information in the form 2-NDFL (since 2018, changes have been approved by order of the Federal Tax Service dated 10/30/17). should be no later than March 1.
Thus, 2-NDFL in 2018 (what changes have occurred with the report, discussed above) is characterized by a new form.
The calculation in the form 6-NDFL was also slightly modified in 2018. The reporting document was approved by order of the Federal Tax Service No. ММВ-7-11/18 dated 17.01.18. The new document has been assigned a new barcode that appears on the cover page. Among other changes, one can single out the ability to reflect information about the successor of the reorganized company. The new document should be applied starting with the reporting for 2017.
Having considered the features of calculating income tax in 2018, what changes have taken place, we note that mainly innovations are associated with the introduction of new forms tax reports 2-NDFL and 6-NDFL. For the purpose of correctly filling out these documents, it is important for an accountant to be aware of recent changes in legislation and operate with them in the preparation of reporting forms.
The personal income tax is one of the sources through which the state replenishes and provides for the expenditure items of the main financial document countries. Naturally, in times of crisis, when every ruble earned by an ordinary Russian is in the account, rumors about an increase in this fee cause serious concern.
Paying even more in conditions when food, travel and clothing are becoming more expensive with enviable regularity, the inhabitants of the country do not want to at all. Today, experts in the field of politics and economics are reassuring the citizens of the Russian Federation. Allegedly, until they pass, scheduled for 2018, on the revision tax policy there will be no talk - such a measure is too unpopular for the ruling circles, who wish to remain in power.
Increasing the personal income tax rate is an unpopular but necessary measure for the budget
Nevertheless, by the end of 2018, Russians may begin to charge increased rate personal income tax. According to representatives of the Ministry of Finance, a 2% increase in the rate could provide revenues in the amount of 0.5 trillion rubles a year. Now this collection provides the budget with about 3.4 trillion national currency. Let's deal with the question of what personal income tax rates Russians pay now, and also find out the government's plans for the future.
Income tax from individuals is collected by the tax authorities from the entire working population of the country, levying this fee on salaries, dividends, deposits and winnings. The only exceptions are those types of income that are received in the form of social payments from the state - they, according to the legislation of Russia, are exempt from paying personal income tax. In 2017, personal income tax indicators for different types income is expressed as follows:
Thus, today in Russian tax practice a flat scale is applied taxation income of Russians. At the same time, according to specialists from Rosstat, the average nominal salary in the country is 38,590 rubles, i.e. a person receiving such an amount pays a monthly deduction of just over 5,000 rubles. It is easy to calculate that in annual terms it will be about 60,000 - an amount that is very significant for Russians with the income announced above.
At the same time, experts who insist on the need to introduce a progressive taxation scale say that today the increase in the amount of taxes collected is most often carried out at the expense of the poorest categories of people. This practice leads to the fact that the gap between the richest and poorest Russians is widening at a catastrophic pace.
In 2018, personal income tax may be raised by 2% Unfortunately, talking about progressive taxation no income yet. The Ministry of Finance, the Ministry of Economic Development and the Center for Strategic Research are discussing a completely different tax maneuver. Representatives of these departments are going to leave a flat scale, but at the same time they believe that the tax burden per population should be increased. The only thing that can express "progressiveness" new system taxation is that some non-taxable minimum income will be introduced.
These innovations have been discussed in the government since the fall of 2016. Recall that, according to the order of Vladimir Putin, the Federal Assembly must develop proposals for tax reform by December 2017. The President said that fiscal reforms are main part implementation of the plan to accelerate economic growth Russia in the period 2018-2024. As for the proposals of individual departments, they can be expressed in the following theses:
It is worth noting that some experts from government structures suggest that each regional government approves personal income tax rates on its own.
Russians may be entitled to a subsistence minimum deduction Separately, it is necessary to mention the bill, which was submitted for parliamentary consideration by the initiative group of deputies from the Liberal Democratic Party. AT this document it is proposed to exempt from paying income taxes those Russians who receive a salary in the amount of less than 15,000 rubles. But for all other categories, it is proposed to introduce a progressive tax scale, which will force the owners of windfall profits to fork out. The main theses and proposals of the bill are expressed as follows:
According to Igor Shuvalov, who holds the post of first vice-premier of the country, perestroika tax system planned for 2018.
Individuals express the opinion that such experiments with personal income tax may become a failure. First of all, they predict a widespread return of the gray payroll scheme in commercial structures. Firms can use quite official loopholes - for example, register their employees as individual entrepreneurs in order to pay a tax of 6%, or pay salaries disguised as interest on deposits. At the same time, today the shadow part of the payment of remuneration to employees is estimated at about 5 trillion rubles.
