Income tax calculation is one of the most difficult accounting operations. Using an example, we will show how to calculate income tax, give the formula, the current rate and the accrual method.

Income tax calculation. Popular questions and step by step instructions

What is this tax and what amounts are subject to it?

Corporate income tax is paid on income reduced by the amount of expenses. Firms are required to pay a percentage of their profits to the budget. Unless they apply special regimes: USN, UTII, ESHN. Or they do not conduct a gambling business. Special taxation exempts legal entities from paying income tax. We will figure out how to pay income tax to those organizations that apply the general tax regime.

Who pays income tax?

The payers are:

• Russian legal entities on common system taxation;
• foreign companies that work and earn in the Russian Federation or work through a Russian representative office.

Do not pay:

• organizations on special regimes;
• companies leading the preparations for the 2019 FIFA World Cup

What are the income tax rates?

The general rate is equal to 20% of the profit. Of these, in 2016, 2% received the federal budget, 18% - the regional. However, on December 28, 2016, the order of the Federal Tax Service of the Russian Federation N ММВ-7-3 / October 19, 2016 came into force, which introduced new form declarations and changed the distribution of interest between budgets. In 2019, 3% will go to the federal treasury, 17% to the regional one. At the local level, the authorities can lower the tax rate, but only in the part that goes to the local budget: 3% is added from above. The rate in the subject of the Russian Federation cannot be lower than 13.5%. Together with payments going to the federal budget, now the lower threshold is 16.5% (13.5 + 3) - it has increased compared to 2016.

In Moscow, at a rate of 13.5%, they pay separate categories taxpayers who:

• use the work of disabled people;
• produce cars;
• work in a special economic zone;
• are residents of technopolises and industrial parks.

In St. Petersburg, 13.5% of profits are paid only by residents of the special economic zone who operate in its territory.

In most regions, the rate has been lowered for at least some types of activities.

In addition to the main, there are special rates. Profit tax at such rates is fully directed to the federal budget.

They are used for enterprises with a certain status or for special types of income:

• 20% is paid by foreign firms without a Russian representative office, hydrocarbon producers and controlled foreign companies;
• 10% - foreign companies without a representative office in the Russian Federation from income from the rental of vehicles and in international transportation;
• 13% - local organizations from dividends of foreign and Russian companies, and from dividends from shares on depository receipts;
• 15% - foreign organizations from dividends of Russian companies; and all owners with state income. and municipal securities(CB);
• 9% - from interest on municipal securities and other income from paragraphs 2 and 4 Article 284 of the Tax Code of the Russian Federation;
• 0% rate for medical and educational institutions, residents of special economic zones(EP), participants in regional investment projects, free EP in the Crimea and Sevastopol, residents of the territory of advanced socio-economic development.

How is current income tax calculated - formula?

Example. Your organization is on DOS and received income for calendar year 4,500,000 rubles. At the same time, she incurred expenses for 2,700,000 rubles. Let's figure out how to calculate income tax.

Your profit: 4,500,000 - 2,700,000 = 1,800,000 rubles. This amount must be paid. If the regional rate in your area is the main one and is equal to 18%, then at the end of the year you will pay:

• to the local budget:

• to the federal budget:

If a reduced rate of 13.5% is applied in the region, then the calculation is as follows:

• to the local budget:

• to federal:

The example shows that the amount for the federal budget does not change - 3% of income in any case goes there.

You can also automatically calculate taxes in a convenient application, in this case you do not need to monitor the change in rates, the service is updated automatically, taking into account recent changes legislation. The program will warn about the deadlines for filing reports and paying taxes, tell you what and how to do.

Advance payments

Income tax is paid in advance payments every month or quarter, and then at the end of the year. In 2019, those companies whose sales revenues do not exceed 15 million rubles per quarter over the previous 4 quarters are entitled to transfer advances quarterly in 2019. The rest of the legal entities pay advances monthly. How to calculate income tax advances, we will consider in a separate article. Quarterly advances calculated from actual income, and monthly - from the estimated (based on data for the previous quarter).

Expenses and income

What is considered income?

Income - your revenue from the main activity (sales, services or work) and from additional sources (bank interest, renting out property). Income when calculating income tax is taken into account without VAT and excises, is confirmed by: invoices, payment orders, entries in the book of income and expenses, accounting registers.

What is considered an expense?

Expenses are confirmed and justified expenses of the company. They are associated with production activities:

• employee salaries;
• the cost of raw materials and equipment;
• depreciation;
• etc.

But there are also not related to production:

• legal costs;
• difference in exchange rates;
• interest on loans;
• etc.

What expenses are deducted from income?

Accountants are attentive to papers that confirm income tax expenses, since it is possible to reduce income on expenses only if the following conditions are met:

• expenses must be justified economic feasibility;
• primary documents (book of accounting for income and expenses, tax registers) must be correct.

At the same time, there is a list of costs that cannot be taken into account when reducing the base.

Subtracted from income:

• commercial, transport, production costs (raw materials; wages; depreciation; rent; services of third-party lawyers; entertainment expenses);
• interest on debts;
• advertising spending (with a limitation - debited only in the amount of 1% of sales revenue);
• insurance spending;
• spending on research (for product improvement);
• spending on education and training of personnel;
• spending on the purchase of databases and computer programs.

What expenses cannot be deducted?

For a list of expenses that do not reduce income, see article 270 of the Tax Code of the Russian Federation. When calculating income tax, this is:

• remuneration for members of the board of directors;
• contributions to the authorized capital;
• deductions to the reserve of securities;
• payments for exceeding the level of emissions in environment;
• losses associated with economic activities in the communal-housing and socio-cultural spheres;
• penalties and fines;
• money and property transferred to pay for loans and borrowings;
• fees for notary services in excess of the tariff;
• advance payment for a product or service;
• repayment of housing loans for employees;
• voluntary membership fees to public funds;
• the amount of revaluation of the Central Bank with a negative difference;
• the value of property given away free of charge, transfer costs;
• payment for the travel of employees to work and home, if it is not provided for by production features and the contract;
• pension supplements;
• vouchers for treatment and rest of employees;
• payment for vacations that are not provided for by law, but are specified in the contract with the employee;
• payment for sports and cultural events;
• payments for personal consumption goods purchased for employees;
• the cost of subscribing to newspapers, magazines and other non-production literature;
• payment for meals of employees, unless it is provided for by law or a collective agreement.

The moment of recognition of income and expenses

The moment of recognition is the period of time in which income or expenses are recognized in income tax accounting. There are two such moments. They depend on the method of recognition of income and expenses:

• cash method;
• accrual method.

The company chooses one of the methods, and by December 31 (without waiting for the beginning of the next tax period) informs the territorial body of the Federal Tax Service of Russia about its choice.

When applying the methods, firms take into account amounts at different points in time. Let's take a look at the nuances.

The cash method assumes that:

• income is taken into account at the time of receipt at the cash desk or to the company's current account, not earlier;
• expenses are taken into account at the time of debiting from the account or payment from the cash desk, not earlier;
• when paying tax, the amounts are taken into account by the dates of receipt or write-off.

Accrual method:

• income is taken into account at the time of occurrence (under contracts or payment orders), and not with direct payment;
• expenses are taken into account at the time of occurrence, and not when debiting funds from accounts;
• when paying tax, the amounts are taken into account on the documented dates, even if the actual payment occurred later.

Hummingbird LLC issued an invoice for the office rent in March, but payment was made only in June. Under the cash method, the accountant of Hummingbird LLC reflects the cost of renting an office in June - upon the fact of transferring money. In tax accounting, this expense is written off in the 2nd quarter. With the accrual method, the accountant of Hummingbird LLC takes into account the rental expense in March, when the company was supposed to pay it. In tax accounting, this expense is reflected in the first quarter.

The accrual method can be used by all enterprises. But the use of the cash method is limited:

• banks are prohibited from using it;
• firms recognize income and expenses ex post only if the revenue does not exceed 1 million rubles. for each of the last four quarters;
• if the limit is exceeded when applying the method, then the company is obliged to switch to the accrual method from the beginning of the current year.

What is the tax base if the firm suffers a loss?

Many businessmen wonder how income tax is calculated on loss. Profit of the organization according to the rules tax accounting is never negative. Even if there is a loss at the end of the year, the tax base is recognized as equal to zero. The tax in this case is also zero. Tax accounting registers must confirm the correctness of the calculation tax base. It is mandatory to submit a declaration, even if the amount is zero.

Income tax calculation

Let's look at a simple example to understand how tax is calculated.

Hummingbird LLC produces and sells soft toys. Let's calculate the income tax that the company will pay for 2019 if:

• LLC received a loan from a bank for 500,000 rubles;
• sold toys for 1,180,000 rubles including VAT;
• used raw materials for production for 350,000 rubles;
• paid wages to workers in the amount of 250,000 rubles;
• insurance premiums amounted to 40,000 rubles;
• carried out depreciation in the amount of 30,000 rubles;
• paid interest on a loan in the amount of 25,000 rubles;
• wants to take into account last year's loss in the amount of 120,000 rubles.

Costs of Hummingbird LLC in 2019:

Since income is considered excluding VAT, it will amount to 1,000,000 rubles at a VAT rate of 18%. And 180,000 rubles is the amount of VAT that the LLC will transfer to the state. Amounts on loans are not subject to income tax, they are simply not included in the tax base in accordance with paragraphs. 10 p. 1 Art. 251 Tax Code of the Russian Federation. Therefore, 500,000 rubles of a loan are not considered income.

Then the profit of Hummingbird LLC in 2019:

That's income minus expenses minus last year's loss.

The tax payable is calculated according to the formula:

Of which:

go to the budget of the Russian Federation;

go to the budget of the region.

You can also automatically calculate taxes in a convenient application, you do not need to monitor changes in rates, the service is updated automatically, taking into account the latest changes in legislation. The program will warn about the deadlines for filing reports and paying taxes, tell you what and how to do.

Why do you need a calculator?

A calculator will help a novice businessman decide which taxation scheme is more profitable to use. Using an online calculator will save accountants and managers from the hassle of calculating sum of money payable. Enter the data in the rows and watch the result on the screen.

How to calculate income tax for organizations in 2019 on a calculator

To simplify calculations, you can use the site posted on the site.

First, select the amount of income tax (in percent).

In the "Income" field, enter the amount earned for the year.

In the "Costs" field, enter the sum of all costs, including VAT.

The calculator will show:

• the total amount of profit without VAT;
• total loss without VAT;
• VAT payable;
• the amount of income tax;
• profit remaining on business development.

The main rule: you need to keep tax and accounting records separately. To do this, it is necessary to pre-register the accounting policy, respectively, for the NU and BU of the company. At the same time, you need to be prepared that the numbers in these two accounts will not match.

For example, there are costs that will not be taken into account at all for calculating income tax, or will be included in current expenses according to special rules. This may be the norm: include within the limits of the norm, or in shares for a certain period.

Moreover, the amount of income and expenses taken into account in the current period depends on the method of calculating profit: on an accrual basis or on a cash basis. Basically, companies use the first option, since there are a number of restrictions on the use of the second.

When taxing, it will be important:

• date of accrual of income/expenses - for the accrual method
• date of receipt/outflow Money– for cash method

It turns out that the amounts will fall into the accounting base (tax and accounting) at different times, although the formula for calculating income tax is the same: 20% of the tax base, equal to income - expenses.

NOTE: normative document to calculate income tax in NU - the tax code, and in BU - PBU 18/02.

PBU accounting calculation of income tax

Accounting for income tax calculations - the name of the accounting position adopted by the Ministry of Finance of Russia. Date of PBU approval: November 19, 2002. To be able to read this form correctly, you should know how the main abbreviations are deciphered:

• SHE/IT – deferred tax asset/liability
• PNA appears when accounting Pr. > tax
• PNO appears when accounting Pr.< налоговой

How to reduce debit and credit turnovers for profit in accounting in order to avoid annoying mistakes?

We keep records of profits in accordance with the rules of regulation RAS 18/02

Let's look at the main accounting entries for profit in the framework of the following table:

Income tax bill in accounting plan accounts

PLEASE NOTE: PNA/PNO are not accumulated on BU accounts, they do not exist and cannot be in the form balance sheet, because in essence these values ​​are components when a formula is needed for the current income tax.

Calculation of corporate income tax sample

For the income statement (income statement), net income is considered in a certain way.

PE (net profit under line 2400) is:

Before taxation (line 2300) – Current tax (line 2410) – It/changes (line 2430) + SHE/changes (line 2450)

IMPORTANT: the signs "+" and "-" are used depending on the characteristics of IT and SHE (positive or negative value).

In accounting, on the accounts, it is disclosed differently, because. it's a new formula.

PE through accounting entries (account balance 99):

PE (balance of account 99) \u003d Pr in BU to NO (Dt90-9 + Dt91-1 minus Kt99) - Tax (accounting) - PNO + PNA

PLEASE NOTE: for both calculation options, the result will be identical, according to PBU.

Features of writing off taxes for various accounting operations

The tax calculator allows you to quickly calculate what the amount of income tax will be and how to bring 2 accounts as close as possible, accounting and tax, so that, on the one hand, there are fewer errors, and, on the other, everything complies with current legal norms.

According to the Tax Code of the Russian Federation, the tax accounting option is an information system based on which advance and current payments of income tax to the budget are calculated. All calculations are based on primary documentation. The basic rules are prescribed by chapter 25 of the Code.

Firms on OSNO set the goal of tax accounting as just the calculation of tax. To do this, they operate with the rules enshrined in the tax code. Accounting is based on the provisions and the law 402-FZ on accounting. This is the main regulatory document for the settlement service of the organization.

If the purpose of tax accounting is calculated profit, then accounting serves to generate systematized data in the context of analytics, which helps the manager manage assets and ensure an appropriate level of control over their safety.

The main differences between BU and NU are as follows:

• Revenue recognition may vary
• Depreciation can be calculated in different ways
• Write-offs of deferred expenses may not match
• Some expenses are not tax deductible at all.

Let's go on concrete examples Consider how to calculate corporate income tax. Let's take a closer look at the following points:

1. The analytical classification by income in tax accounting is based on the code, and in accounting - according to PBU 9/99, because of this, differences arise.
2. Some incomes will not increase the profit base, and the list of such incomes fixed by the code is wider than the same list in accounting in Russia.
3. Even the dates on which the income base is considered may differ, because the accrual method is a priority in accounting, while the cash method of reflecting income is also applicable for tax purposes.

If everything is usually clear on income, then on expenses, accountants usually have a lot of questions about when and what can be included.

Accounting for income tax calculations begins with the determination of the taxable base, in the reduction of which expenses go. They must be taken into account according to the rules of the code, and not according to the requirements of the accounting regulation 10/99 of the Ministry of Finance.

PAY ATTENTION: payments to suppliers, contributions to the authorized capital of subsidiaries and joint ventures, advances and deposits, repayment of principal on loans will never be expenses.

A firm's other costs can reduce revenue if 3 conditions are met:

• Costs well justified
• Focused on profitable activities
• Confirmed by the "primary"

This is exactly what is written in paragraph 1 of Article 252 of the Tax Code of the Russian Federation.

What do the PBU rules on costs dictate to us (10/99):

• The main thing is that the expense follows from the terms of the contract
• It is important that the amount of such expenditure can be reliably determined.
• There must be confidence in the upcoming reduction in benefits

If any of the recognition criteria is not met, the amount of the tax base for income tax will not be reduced by this amount. The procedure for calculating corporate income tax involves the following possible deviations in accounting, accounting and tax:

• Expenses that will never be taken into account in NU, although they are carried out in accounting (for example, penalties and fines that the taxpayer paid to the budget at the request of the tax department or funds)
• The rationing of costs by the Tax Code leads to the fact that part of the costs that are already in the accounting office will never fall into the NU (per diem - good example such expenses or reserves for debts)
• Accounting for income tax calculations involves fixing income / expenses at a certain moment, in accounting records and accounting records these can be different dates, and, consequently, the amount of tax will be different

There are differences in the analytics of direct and indirect costs, so for taxes, expenses that are directly named in article 318 of the code are considered direct. This may be the remuneration of workers employed in the main production, deductions from such payments, depreciation of the company's fixed production assets, raw materials and materials minus WIP of the current period. Other expenses can also be taken into account, but according to the rules of Article 265 of the Code. These will be the so-called non-operating expenses. And how to calculate income tax in accounting, if there is no such division there?

Because of this, there are discrepancies:

• For depreciation due to different methods of its calculation
• Due to the limitation, not everyone will get to NU
• In connection with the non-recognition in general of a series accounting expenses at NU

Tax calculation procedure

The main task of an accountant is to make a correct calculation of the tax base, primarily for the timely payment of tax to the budget. At the same time, in accounting, based on the characteristics of the norms accounting regulations, we also get the value current tax. You need to reduce them through the IT / IT system, which is disclosed above. As a result, the accountant must receive on the accounting accounts an amount equal to the amount of tax in the declaration, which he pays to the budget through advance payments.

Concrete examples will help to understand the enumerative options in specific situations:

1. The sale of the car of the head was registered, the residual value of which was 300 thousand rubles for NU and 200 thousand for BU. At a sale price of 400 thousand, it turns out that more expenses were spent in accounting than for tax purposes. It is necessary to reflect IT on the account. 09. The write-off of the accumulated amounts of IT is carried out by posting to Dt 68 from Kta 09.
2. In the case when there is a difference in the depreciation of production machines (in NU the amount is less than in BU), at the time of calculating the depreciation itself, no SHE / IT should arise. But when the products, to which this depreciation relates, will be sold, it is necessary to accrue IT in accounting so that the tax in the BU and NU coincides.
3. If depreciation of fixed assets was not charged mistakenly in tax accounting, then this should lead to a posting on debit 99 and credit of account 68 for the amount of PNO, but when tax depreciation will actually be additionally accrued after an error is detected, it is necessary to make a reverse entry in Dt c. 68 s Kta sc. 99 for the amount of accumulated PNO.
4. When it comes to the depreciation bonus (tax accounting according to the Tax Code of the Russian Federation), do not forget to accrue the difference in accounting records, because such an expense is not provided for in accounting. On the other hand, this is nothing more than a one-time write-off of part of the fixed assets, which means that there is an analogy with accounting depreciation. Therefore, IT will appear in the BU.
5. When paying in rubles for services, the cost of which is linked to EURO, there are amount differences. In accounting there will be a recalculation for the dates: occurrence, reporting, repayment. There will be no recalculations in tax accounting. All this is a reason to determine and reflect on the accounting accounts IT or SHE.

All this is the actual procedure for calculating the tax at the current moment.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Income tax is provided for business structures that apply OSNO. It is one of the largest taxes in Russia. The procedure for its calculation, payment, reporting on it is established by the Tax Code.

To calculate the tax, not only incomes are taken into account, but also expenses of companies, i.e. subject to net income. However, not all expenses incurred can be taken into account when calculating the tax base. The law defines specific lists of accepted and not taken into account expenses. Their observance is mandatory.

For income tax, various reporting periods and payment deadlines are established. The rates also differ depending on the locality in which entrepreneurial activity is carried out, the status of an economic entity, the type of economic activity. The law provides different kinds income tax reporting. It can be presented both in full and in simplified form.

The essence of the concept

Income tax is direct. Its size directly depends on the final financial result firm's work. It is calculated on the received by the enterprise net profit, i.e. the difference between his actual income and expenses incurred. The rules for taxing the profits of organizations are established by Chapter 25 of the Tax Code of the Russian Federation.

Who is the payer

Income tax is paid by all companies and businessmen operating in the territory of the Russian Federation. There is no unambiguity in its value, since it depends on various factors. The standard rate for business entities applying the OSNO is 20% of net profit. In some cases, the tax is paid at rates of 9, 15, 30 percent.

Companies operating on special regimes taxation, for example, STS or UTII. For them, income tax together with VAT and property tax replaced by a single tax.

For the correct calculation of income tax, it is necessary to take into account not only income (revenue), but also expenses. As a rule, it is calculated quarterly.

Special attention in the taxation of profits should be given individual entrepreneurs. Usually this status is chosen by citizens who want to work independently for themselves, without an organization. legal entity. Especially if you plan to work in the free “freelance” mode at home, even without opening an office.

Most of the activities carried out by individual entrepreneurs fall under the simplified taxation regime. Therefore, they do not have a problem with the calculation of income tax. The income received is taxed under a different system.

At application of the simplified tax system the taxpayer pays 6% of its actual revenue or 15% of net profit to the budget. Working on UTII, the businessman is charged by the state with a certain tax paid to the budget at a rate of 15%.

To calculate a single tax on the simplified tax system or UTII, you do not need to have any special knowledge. It is enough to have a general idea of ​​\u200b\u200bmathematical calculations using simple formulas. These regimes were introduced specifically to simplify the taxation of small businesses.

In addition to the profits of organizations and individual entrepreneurs, the income of ordinary citizens is taxed. They are subject to income tax. It should not be confused with income tax. It's two different taxes. For most of the income of citizens, a rate of 13% is set.

It is subject to:

• wages, bonuses, other remuneration received from the employer;
• profit from the sale of expensive property;
• rental income, etc.

In some cases, for individuals, other personal income tax rates. For example, winnings are taxed at 35 percent.

Object of taxation

The object of taxation is the net profit received by companies and individual entrepreneurs as a result of maintaining their entrepreneurial activity. In contrast to actual income, profit is the income of the firm minus the costs incurred to obtain them.

It is important to know that not all income and expenses are taken into account when determining the tax base. So, for example, income is taken into account only from the main activity and non-operating.

The former include income from the sale of products, the performance of work or the provision of services, from the sale of property rights. To the second - income not related to the implementation of the main work, for example, interest on loans issued to other business entities.

Income and expenses of the enterprise

When calculating income tax, income without excises and VAT is taken into account. Sales income is the company's revenue received from the sale of self-produced products or purchased goods, property rights. To determine revenue, all cash receipts expressed in kind.

Non-operating - these are incomes not included in the list presented in Art. 249 of the Tax Code of the Russian Federation. For example, interest income from issued loans, loans, from leasing property, from participation in other companies.

Income is calculated according to tax accounting documentation, primary and other documents that confirm the fact that the company has received profitability.

Separate income is not subject to taxation. Their list is established in Art. 251 of the Tax Code of the Russian Federation: contributions to the authorized capital, deposit or pledge, etc.

Expenses taken into account must have documentary evidence and economic justification. They are classified into two groups: those associated with the production and sale of products and non-sales. There is a list of expenses that cannot be taken into account. This includes, for example, expenses on repayment of loans, dividends, etc.

The costs of manufacturing and selling products are divided into direct and indirect.

The list of the first is defined by Art. 318 of the Tax Code of the Russian Federation:

• material;
• for wages;
• accrued depreciation, etc.

Indirect costs are all costs that are not indicated in Art. 318 of the Tax Code of the Russian Federation and not related to non-sales.

List non-operating expenses defines Art. 265 of the Tax Code of the Russian Federation:

• for the maintenance of property that is given to the company under a leasing (lease) agreement;
• to issue their securities;
• for the liquidation of fixed assets to be decommissioned;
• in the form of a negative exchange rate difference, etc.

Direct costs are subject to monthly allocation to the cost of manufactured products and the balance of uncertified production. They are taken into account to reduce the amount of tax as the sale of goods, the implementation of the service, the cost of which is taken into account in accordance with Art. 319 of the Tax Code of the Russian Federation.

Income tax payers have the right to independently determine the list of direct costs associated with production. It is fixed in accounting policy firms.

Indirect costs incurred in the reporting period in in full belong to this time.

The costs listed in art. 270 of the Tax Code of the Russian Federation, do not reduce the income of enterprises. Their list is closed and cannot be interpreted broadly.

Income tax rates and settlement procedure

The regular rate is 25%. In 2016, it was distributed between the federal and regional treasuries at 2% and 18%, respectively. At the end of 2016, the order of the Federal Tax Service No. ММВ-7-3/ [email protected], which changed this distribution order.

Since 2017, 3% of income tax has been sent to the federal budget and 7% to the treasury of a constituent entity of the Russian Federation. The rate can be reduced at the municipal level in the part that must be paid to the local budget - in addition, there are 3%.

The law defines the minimum limit of the rate set by the subjects - 13.5%. Therefore, simultaneously with payments to the federal treasury, the lower limit is 16.5%, i.e. 13.5% + 3%.

In the Russian capital, payments in the amount of 13.5% are made by certain categories of payers:

• firms that use the work of disabled people in their activities;
• car manufacturing companies;
• entities doing business in the SEZ;
• residents of industrial parks and technopolises.

In St. Petersburg, the income of SEZ residents operating on its territory is taxed at this rate. Mainly in the subjects of the Russian Federation tax rate goes down for certain types business.

In addition to the standard rate, there are special rates. For them, the entire amount tax is coming to the federal treasury.

They are established for individual companies with a certain status and for special types of income:

• foreign enterprises without a representative office in the Russian Federation, companies producing hydrocarbon raw materials, companies under control foreign organizations pay tax at a rate of 20%;
• foreign enterprises receiving dividends from Russian organizations, pay 15% from them;
• local firms profiting from dividends in domestic and foreign companies, from shares on depositary receipts, pay 13%;
• foreign companies that do not have a representative office in Russia pay 10% of the rental income Vehicle and in the implementation of international transport;
• income from municipal securities and other, established by paragraphs. 2 p. 4 art. 284 of the Tax Code of the Russian Federation, are taxed at a rate of 9%;
• 0% rate is provided by medical and educational institutions, residents of the SEZ and territories of advanced socio-economic development, participants of the SEZ in Sevastopol, Crimea and regional projects.

It is convenient to consider the procedure for calculating income tax with a good example.

Samotsvet LLC works at OSNO. Behind Last year its revenue amounted to 5.6 million rubles. The company incurred expenses in the amount of 3.9 million rubles.

Net profit of Samotsvet LLC: 5.6 - 3.9 = 1.7 (million rubles).

From 1700 thousand rubles, you must pay tax. At a rate in the region of doing business equal to 18%:

When applying a reduced rate of 13.5%, the tax will be:

As you can see, the amount of tax paid to the federal treasury does not change.

Payment of income tax is made by months, quarters and the total for the year. Advances for quarterly periods are calculated based on the profit actually received by the company, and for monthly periods - based on the estimated profit, based on the amounts for the previous quarter.

Payment terms

For income tax, the following periodicity of payments is established:

Reporting

If the company has made at least one incoming or outgoing transaction in cash or non-cash payment, regardless of the appearance of her income, she must submit a declaration to the Federal Tax Service Inspectorate for reporting and tax periods. annual declaration presented in full.

Simplified reports are submitted:

• organizations that have reporting periods of a quarter, half a year and 9 months;
• firms with monthly reporting periods;
• non-profit companies, if they do not have an obligation to pay income tax.

By the way, the tax is calculated and declared at the end of the year, and during the year, according to the reporting periods, advance payments are made and intermediate declarations are submitted. Tax and reporting periods are encoded in declarations.

Look for the list of codes in the article “What is the tax and reporting period for income tax (codes)?” . It also contains information about the duration of these periods.

Are there income tax benefits?

Benefits are a good opportunity to save on tax without breaking the law. If a benefit is provided, it is a sin not to use it. There are also income tax benefits. For example, preferential rates. However, it is very difficult to use the benefit as an instrument that eases the tax burden. The law always establishes strict requirements, compliance with which is a prerequisite for the application of benefits.

Look for information on who and under what conditions can apply for profit benefits.

Income tax and accounting: what is the relationship between them

The most direct. First of all, because the calculated amount of tax has to be reflected in accounting. There may be one posting for this, or there may be several - if the BU and NU rules differ, and the company has differences according to RAS 18/02.

All possible options correspondence of accounts is in this subsection of the site - in the article “What accounting entry should be reflected if income tax is accrued?” .

Accounting programs to help

Of course, no one has been counting income tax on paper for a long time. It is faster, more convenient and more accurate accounting programs. If you haven't chosen yours yet, check out our article "Overview of programs for accounting for expenses and income of the organization" . It will help you navigate software. And if you work with the "giant" of 1C accounting, read the material "How to make and check the calculation of income tax in 1C?" . Suddenly you are not using all the features of the program?

In it we will try to explain in simple terms(as they say, for dummies) the procedure for calculating income tax. We will talk about what is the tax base, what rates are currently in force and how the tax amounts are calculated. In addition, for clarity, we have prepared an example calculation.

What income is subject to income tax?

The tax in question is charged on the net profit of the organization. This is the so-called tax base. According to the Tax Code, the following amounts are considered income with which tax should be paid, depending on the category of taxpayer:

• For domestic companies (not included in the consolidated groups) - income, from which their expenses are deducted.
• For foreign companies working in the Russian Federation through their permanent representative offices - income received through representative offices, excluding their expenses.
• For other foreign companies - income received from sources in the Russian Federation.
• For companies included in consolidated groups - the share in the total profit of such a group per one of its members.

When determining the amounts of income tax, the following incomes are taken into account:

• Obtained from the sale of goods, services, works and property rights. We are talking about income from the sale of products manufactured by the company itself, services provided and work performed, from the sale of goods purchased from other manufacturers, property rights, depreciable property, and other tangible assets, including inventory and materials. Moreover, the income from the sale can be received both in cash and in kind.
• Non-sales related (non-sales). This can be, for example, income from the rental of real estate or other property owned by the company, if such activity is not the main activity for the company, interest on deposits in banks and loans issued, surpluses, accounts payable, which is written off, etc.

Important: Income tax payers are all organizations operating on the general taxation system.

The amount of income is calculated without taking into account the taxes that the payer presents to the person who purchases goods, works, services or property rights. Information for determining income is taken from primary documents, containing information about taxation, etc.

• Received from gambling business- there is a special tax for their taxation.
• Related to the special tax regime.
• Which are received by the companies participating in the Skolkovo Center project.
• Property rights and objects received as a deposit or pledge.
• Received as a gift from individual or a counterparty that owns a share authorized capital companies over 50%.
• Payments made by members of the company to the authorized capital.

Important: this list of income not subject to accounting when determining the base for income tax is not exhaustive. Full list contained in tax code(Article 251).

• excises.
• Value Added Tax.

To determine the basis for calculating the tax, that is, profit, it is necessary to deduct the expenses incurred by the organization during the reporting period from the amount of income received. They must be substantiated, related to economic activity and documented. Validity refers to the benefit and rational use of funds for the benefit of the company.

In progress economic activity it may happen that the company does not make a profit for some time, that is, it works at a loss or even suspended its activities for a while. The reasons can be very diverse. These are problems in the work of the company itself, and global economic processes. In any case, under such circumstances, there is no need to pay income tax, since there is no taxable base.

Current income tax rates

By general rule, the tax rate for this type mandatory payment is 20%. Of the amount of income tax, 3% of the tax base is transferred to the federal budget, and 17% goes to the localities. Until 2018, the distribution of budget revenues looked different, local budgets received more funds (18% of the profits of companies), and 2% went to the center.

Regional authorities are given the right to reduce the tax rate, but only that part of it that comes at their disposal, and not lower than 12.5%. In other words, the decision to lower the rate can be taken solely to the detriment of regional budget but not federal. Therefore, the total rate cannot be lower than 15.5% (12.5% ​​for the seat + 3% for the center).

Important: if during the year there is a re-registration of an economic entity from one subject of the federation to another, until the end of the year it pays income tax at the previously established rate, that is, the current one in the region of the former location.

For certain types of profits of business entities, the law prescribes taxation at rates other than standard. Here are some examples:

• 15% - if foreign business entities receive dividends.
• 10% - on income from international transportation.
• 9% - on income received from municipal securities and dividends received by domestic companies.
• 2% of the tax that goes to the federal budget - for companies-residents of the special economic zone.
• 0% - for agricultural producers and fisheries that received income from the sale of their products.
• 0% - for interest on regional and government bonds issued before 1997.
• 0% - for educational and medical institutions.
• 0% - for business entities that carry out recreation and tourism activities exclusively in the Far East.
• 0% on tax credited to the federal budget - for companies participating in investment projects at the regional level.

Special tax conditions are also provided for entities working in other areas of activity, in particular in insurance, banking and the provision of legal services.

How is income tax calculated?

1. Determining the tax base. It is necessary to calculate the profit received, for which the amount of expenses is deducted from the amount of income received by the organization, in particular the cost of production, advertising costs, payment of interest on loans, staff maintenance, etc.
2. Tax calculation. The resulting profit should be multiplied by the tax rate in force in a particular region. As a result, the amount of tax that must be transferred to the budget will be obtained.

If we consider the tax on the actually received profit, then it is necessary to make advance payments every month until the 28th day. You can also calculate the tax on income received in previous period and pay it quarterly.

An example of income tax calculation

Suppose your company received 1.5 million rubles from the sale of products in 2017. The costs associated with this process amounted to 1 million rubles. Income not related to the sale of goods (services, works), that is, non-operating income, was received in the amount of 20 thousand rubles, and expenses in this area turned out to be more - 40 thousand rubles.

To calculate the profit on which the corresponding tax must be paid, you can use one of 2 formulas, separately calculate the income received and subtract the total amount of expenses from them, or determine the profit from the sale of goods and from other sources separately. It will look like this:

• 1 calculation option- with pre-determined total amounts income and expenses: (1,500,000 + 20,000) - (1,000,000 + 40,000) \u003d 1,520,000 - 1,040,000 \u003d 480,000 rubles.
• 2 calculation option- with the definition of profit different types activities separately: (1,500,000 - 1,000,000) + (20,000 - 40,000) \u003d 500,000 - 20,000 \u003d 480,000 rubles.

Important: received tax base in the amount of 480 thousand rubles. should be multiplied by the rate: 480,000 * 20% = 96,000 rubles.

So, with such initial data, which we took as a basis in our example, the organization needs to pay 96 thousand rubles of income tax. It is not difficult to calculate it, and even a “teapot” in accounting can cope with this task. Federal budget will receive a tax in the amount of 3% of the profit, that is, 14.4 thousand rubles, and the budget of the subject of the federation - 17% (or 81.6 thousand rubles).

Summing up

Income tax is calculated as a percentage of the tax base, which is the difference between the income received by the company and its justified and documented confirmed expenses. Income can be both related to the sale of products, and received from other sources. And the expenses must be justified, that is, committed in favor of business development. The standard rate of the mentioned obligatory payment is 20%. However, there are exemptions for some taxpayers.

To calculate the amount of income tax, you must first determine the basis for taxation, that is, deduct from the amount of income for reporting period expenses incurred by the company. The next step is to multiply the result, that is, net profit, by the tax rate. If expenses exceed income, there are no grounds for charging the tax in question.