Income tax on sales proceeds. What is corporate income tax. Taxable period. Reporting period

What is the deadline for paying income tax? This issue is primarily of concern to enterprises on the OSNO, since among the payers of this tax, entrepreneurs and companies on special regimes do not appear (clause 1, article 246 of the Tax Code of the Russian Federation). To get an accurate answer, it is necessary to take into account for what period the fiscal payment is transferred and in what way the organization pays advances.

The procedure and terms for paying income tax - regulatory aspects

In accordance with Art. 285 of the Tax Code of the Russian Federation, the tax period for "profit" is a year (calendar), reporting periods - a quarter, half a year and 9 months. If taxpayers calculate monthly advance payments from the actual profit received, the reporting periods will be months (January, February, March, etc.).

The legislative procedure for determining the amounts of tax and advances is regulated in Art. 286 of the Tax Code of the Russian Federation. Having studied the provisions of this article, it becomes clear that taxpayers pay quarterly and monthly advances. At the same time, enterprises have the right to switch to paying amounts from real profit - such a calculation is carried out on an accrual basis, which must first be notified to the IFTS before December 31 previous year.

Additionally, it is possible to pay only quarterly advances(Clause 3, Article 286 of the Tax Code of the Russian Federation). However, only those taxpayers have such a right, the amount of income from the sale of which did not exceed 15,000,000 rubles. for the quarter. The calculation is based on average parameters for the last 4 quarters. Below are the exact deadlines for paying income tax for 2018.

Deadline for payment of income tax when transferring quarterly advances

The annual amount is transferred no later than the deadline for submitting a “profit” declaration to the IFTS (clause 1, article 287 of the Tax Code of the Russian Federation). According to paragraph 4 of Art. 289 NK - this is March 28. Quarterly amounts are transferred no later than the 28th day of the month following the reporting period (clause 3 of article 289 of the Tax Code of the Russian Federation).

Tax payment deadlines in 2018 for those who do not pay monthly advances:

For 2017 - 03/28/2018
For 1 sq. 2018 - 04/28/2018 (Saturday declared working due to the postponement of holidays)
For the half year of 2018 - 07/30/2018
For 9 months 2018 - 29.10.2018
For the year 2018 - 03/28/2019

Therefore, the main date is the 28th, which is relevant for reporting on "profit". Tax payment cannot be made later than the deadline set for filing a declaration/calculation, except in cases of coincidence deadline payment with a non-working day - then the payment is transferred to the next working day after it. If the taxpayer violates the law deadlines advance payments, he will have to pay interest. In case of late payment of the annual tax, a fine of 20% of the unpaid amount is charged (clause 1, article 122 of the Tax Code of the Russian Federation).

The deadline for paying income tax when transferring advances by month

When a company pays advances on a monthly basis, followed by an additional payment based on the results of the previous quarter, the deadline is set as the 28th for all months of the current reporting period. At the same time, such amounts are offset against the advances of the reporting period - for monthly amounts, against the tax of the subsequent period - for quarterly amounts.

Example

Suppose a company in 2018 pays income tax every month.

In order not to break normative terms and transfer funds to the budget on time, the accountant needs to pay an advance for January no later than January 29th, for February - on February 28th, etc. If you need to generate a payment for an additional payment for the quarter, the deadline will be the 28th day of the billing quarter.

That is, when calculating for 1 sq. 2018 is April 28th, for half a year - July 30th, etc. Dates shown include weekends. Additional payment at the end of each quarter is made no later than the 28th day of the month after the reporting period. For the year, the surcharge is due by March 28 of the following year.

Deadline for paying income tax when transferring advances from real profit

If the company transfers payments from real amounts of profit, the 28th day is also valid for payment, but not of the current month, but of the next one (clause 1 of article 287 of the Tax Code of the Russian Federation). Thus, enterprises are given a tax margin of one month. For January, settlements with the state should be made before February 28, for February - before March 28, etc. Payment of amounts for the year is carried out before March 28 of the year following the reporting year.

Corporate income tax is paid by legal entities on the general taxation system. By general rule tax is charged on the difference between income and expenses. In most cases, the tax rate is 20%. This material, which is part of the "Tax Code" for Dummies "cycle, is devoted to Chapter 25 of the Tax Code of the Russian Federation "Corporate Income Tax". Available in this article, plain language described the procedure for calculating and paying income tax, tax rates, as well as the timing of reporting. Please note that the articles in this series only provide an overview of taxes; for practical activities, it is necessary to refer to the primary source - the Tax Code Russian Federation

Who pays

All Russian legal entities (LLC, JSC, etc.).
Foreign legal entities that operate in Russia through permanent establishments or simply receive income from a source in the Russian Federation.

What is taxed on

On profit, that is, on the difference between income and expenses.

Income is revenue from the main activity (sales income), as well as amounts received from other activities. For example, from the rental of property, interest on bank deposits etc. ( non-operating income). When taxing profits, all income is taken into account without VAT and excises.

Expenses are justified and documented expenses of the enterprise. They are divided into costs associated with production and sales (employee salaries, the purchase price of raw materials and supplies, depreciation of fixed assets, etc.) and into non-operating expenses(negative exchange rate difference, court and arbitration fees, etc.). In addition, there is a closed list of expenses that cannot be taken into account when taxing profits. These are, in particular, accrued dividends, contributions to authorized capital, loan repayment, etc.

At tax audits most of the problems arise precisely because of the costs: the inspectors say that the costs are not economically justified, source documents are drawn up incorrectly, etc., etc. Therefore, accountants, as a rule, pay increased attention to documents confirming expenses.

What is not taxable

On income from activities converted to single tax on imputed income (UTII), as well as on the profits of enterprises that have switched to a simplified taxation system or to pay a single agricultural tax.

When to recognize income and expenses when calculating income tax

There are two ways to recognize income and expenses: the accrual method and the cash basis.

The accrual method provides that income and expenses in general case are taken into account in the period when they arise, regardless of the actual receipt or payment of money. For example: the organization under the contract must pay the office rent for August no later than August 31, but the rent payment is transferred only in October. With the accrual method, the accountant must reflect this amount in expenses in August, and not in October.

Under the cash method, income is generally recognized at the time the money is received on the current account or at the cash desk, and expenses are recognized at the moment when the organization has paid off the obligation to the supplier. So, if the office rent for August is actually paid in October, then under the cash method, the accountant will show expenses in October, and not in August.

The organization has the right to choose which of the two methods - accrual or cash - it will apply. But there is a limitation: any enterprise can use the accrual method, and banks are prohibited from using the cash method. In addition, in order to switch to the cash method, the following condition must be met: sales proceeds, excluding VAT, on average for the previous four quarters, cannot exceed one million rubles for each quarter. The same limit must be maintained during the time when the company applies the cash basis. In case of exceeding the marginal revenue, the organization is obliged to switch to the accrual method from the beginning current year. The selected method is fixed in the accounting policy for the corresponding year and applied during that year.

Get a Sample accounting policy and keep accounting in a web service for small LLCs and individual entrepreneurs

tax rates

The basic income tax rate is 20%. In the period from 2017 to 2020 inclusive, 3% are credited to federal budget, and 17% - to the regional one.

For some types of income other values are entered. Of these types of income, in practice, the accountant most often deals with received dividends, for which, in general, the rate of 13% in (in in full credited to the federal budget). Note that prior to January 1, 2015, the dividend rate was 9%.

How to calculate income tax

Need to define tax base(i.e. taxable income) and multiply it by the appropriate tax rate. For profits subject to different rates, the bases are defined separately.

The tax base is calculated on an accrual basis from the beginning of the tax period, which corresponds to one calendar year. In other words, the base is determined during the period from January 1 to December 31 of the current year, then the calculation of the tax base starts from zero.

If at the end of the year it turned out that expenses exceeded income, and the company suffered losses, then the tax base is considered equal to zero. This means that the amount of income tax cannot be negative, the amount of tax must be either zero or positive.

The correctness of the calculation of the base must be confirmed by entries in the registers tax accounting. Each enterprise develops these registers independently and fixes it in the accounting tax policy. In practice, tax accounting registers are similar to registers accounting. Two types of accounting - tax and accounting - are needed to reflect the different rules for the formation of income and expenses, which are applicable in tax and accounting, respectively. In some cases, "tax" and "accounting" profits may be the same.

How to calculate advance income tax payments

During the year, the accountant must accrue advance payments for income tax. There are two ways to calculate advance payments.

The first method is set by default for all organizations and provides that the reporting periods are the first quarter, six months and nine months. Advance payments are made at the end of each reporting period. The amount of payment based on the results of the first quarter is equal to the tax on profits received in the first quarter. The advance payment for the half-year results is equal to the tax on the profit received for the half-year, minus the advance payment for the first quarter. The amount of payment based on the results of nine months is equal to the tax on profit for nine months, minus advance payments for the first quarter and half a year.

Plus, monthly advance payments are made during each reporting period. At the end of the reporting period, the accountant issues advance payment at the end of this period (we gave the calculation rules above), and then compares it with the amount of monthly payments made within this period. If the total monthly payments are less than the final down payment, the company must pay the difference. If an overpayment has formed, then the accountant will take it into account in future periods.

Monthly advance payments are calculated according to the following rules. In the first quarter, that is, in January, February and March, the accountant calculates the same monthly advance payments as in October, November and December of the previous year. In the second quarter, the accountant takes a tax on the profit actually received in the first quarter, and divides this figure by three. The result is the amount of monthly advance payments for April, May and June. In the third quarter, the accountant takes the tax on the actual profit for the half year, deducts the advance payment of the first quarter, and divides the resulting figure by three. The amount of monthly advance payments for July, August and September comes out. In the fourth quarter, the accountant takes the tax on the profit actually received for nine months, subtracts the advance payments for the half year, and divides the resulting amount by three. These are the advance payments for October, November and December.

The second way is based on actual profit. The company can accept this method voluntarily. To do this, you need to notify the tax office no later than December 31 that during the next year the company will switch to the calculation of monthly advance payments based on the actual profit received. With this method, the reporting periods are a month, two months, three months, and so on until the end calendar year. The advance payment for January is equal to the tax on profits actually received in January. The advance payment for January-February is equal to the tax on the profit actually received in January and February minus the advance payment for January. The advance payment for January-March is equal to the tax on the profit actually received in January-March, minus the advance payments for January and February. And so on until December.

An organization that has previously chosen the second method of calculating advance payments (that is, based on actual profit) has the right to refuse it, and from the beginning of next year return to the first method. To do this, you must submit an appropriate application to the IFTS no later than December 31 of the current year. In case of returning to the first method, the advance payment for January-March will be equal to the difference between the advance payment based on the results of nine months and the advance payment based on the results of the six months of the previous year.

Companies whose sales revenue without VAT did not exceed an average of 15 million rubles per quarter during the previous four quarters should only charge quarterly advance payments. This rule, regardless of the amount of revenue, also applies to budgetary, non-profit and some other organizations.

Newly created organizations charge not monthly, but quarterly advance payments until the end of a full quarter from the date of their state registration. Then the accountant should look at what the sales revenue is (excluding VAT). If it does not exceed 5 million rubles per month or 15 million rubles per quarter, the company can continue to accrue only quarterly advance payments. If the limit is exceeded, the company switches to monthly advance payments from the next month.

When to transfer money to the budget

If the reporting periods are a quarter, six months and nine months, then advance payments based on the results of the reporting periods are made no later than April 28, July 28 and October 28, respectively. The monthly advance payment for January should be transferred no later than January 28, for February - no later than February 28, and so on through December.

If the company makes advance payments based on actual profits, then the advance payment for January is made no later than February 28, for January-February no later than March 28, and so on, up to January 28 of the next year.

Regardless of the chosen method of calculating advance payments, at the end of the calendar year, the accountant displays the final amount of income tax for the past year. Then he compares it with the amount of advance payments accrued at the end of reporting periods. If the advance payments in total turned out to be less than the final amount of the tax, the company pays the difference to the budget. If an overpayment has formed, the accountant will take it into account in the following periods. The final amount of income tax must be paid no later than March 28 of the following year.

How to report income tax

Companies whose activities are fully transferred to one or more special taxation regimes (UTII, simplified system or payment of a single agricultural tax) may not report on income tax.

All other legal entities that have completed at least one transaction for the receipt or expenditure of cash or non-cash Money, regardless of whether they have income, must submit income tax returns to the inspectorate based on the results of reporting and tax periods.

An income tax return based on the results of the tax period (year) must be submitted to the inspection no later than March 28 of the next year. Non-profit organizations that do not have an obligation to pay tax submit a simplified declaration. All other enterprises, regardless of the obligation to pay tax, submit full-form declarations at the end of the year.

Companies for which reporting periods are a quarter, six months and nine months, report in a simplified form no later than April 28, July 28 and October 28, respectively. Organizations for which reporting periods are one month, two months, and so on, report in a simplified form no later than February 28, March 28, and so on until January 28 of the next year.

The concept of income tax

According to the current legislation, in particular the Tax Code of the Russian Federation, income tax is understood as a direct tax, which is levied on organizations that are collective entities, and applies to mandatory payments federal level, but credited to all budgets of the country. Its value is directly correlated with the volume of the final financial result activities of an economic entity.

Remark 1

This tax accrued on the profit received by the organization at the end of the reporting period. Profit, in turn, is defined as the difference between income and expenses.

The object of taxation is the profit of the organization, while its main payers - subjects - are shown in Figure 1.

Figure 1. Income tax payers. Author24 - online exchange of student papers

Those taxpayers who are not subject to income tax are:

apply special tax regimes (ENVD, simplified tax system, unified agricultural tax);
are participants in the Skolkovo Innovation Center project;
are tax payers on the gambling business.

By itself, the obligation to pay income tax appears only when there is an object of taxation, that is, in cases where an economic entity makes a profit from its activities. In the same case, when instead of profit, the organization suffers losses, and the object of taxation is simply absent, there are no grounds for paying income tax.

Object of taxation

So, the object of taxation for income tax is the very profit received by the organization as a result of its financial and economic activities. At the same time, depending on the variety of categories of taxpayers, profit for tax purposes may be various categories income.

So, for example, for Russian organizations, taxable profit is the amount of income reduced by the amount of expenses. At the same time, for foreign organizations, according to the legislation in force in Russia, taxable profit is the amount of all income received by it in the territory of the Russian Federation.

Income in general view represent sales revenue (that is, the organization's revenue received from its main activity), as well as revenue received as a result of other non-core activities. For the purposes of taxation of profits, all incomes are accepted as a couple without excise taxes and VAT.

The basis for the recognition of income are: primary documents; other documents confirming the receipt of income by the taxpayer; tax accounting documents.

Costs are usually understood as documented and justified costs of an economic entity. All expenses of an economic entity are divided into two large groups:

costs associated with production and sale;
non-operating expenses.

The former include the costs necessary directly for the organization of the production process and marketing of products, works or services. These include the cost of wages for employees of the enterprise, the purchase of raw materials and materials, depreciation deductions and so on.

Non-operating expenses are not directly related to the processes of production and marketing of products. These include court fees, negative exchange rate differences, etc.

Remark 2

The basis for the recognition of expenses in calculating the amount of taxable profit is actually incurred by an economic entity in the reporting period, documented and justified costs.

The procedure for calculating income tax

In order to calculate the amount of corporate income tax, the taxpayer needs to know exactly what income and expenses can be recognized in the reporting period. There are two methods for determining the dates on which income and expenses can be recognized for tax purposes: the cash method and the accrual method.

The cash method assumes that income and expenses are recognized in accordance with the date when cash is actually received and expenses are actually paid.

The accrual method assumes that the dates of recognition of expenses and income do not depend on the date of the actual receipt of income and the actual payment of expenses. With this method, income and expenses are recognized in the tax period to which they relate, that is, in which they took place.

Consider the procedure for calculating profit in more detail. In order to determine the amount of corporate income tax, first of all, it is necessary to determine the tax base. The tax base is the profit of an economic entity subject to taxation. The methodology for determining the size of the tax base is shown in Figure 2.

Figure 2. Procedure for calculating the tax base. Author24 - online exchange of student papers

The tax base is calculated on an accrual basis from the beginning of the tax period corresponding to one calendar year. In other words, the tax base is determined during the period from January 1 to December 31 of the current year, after which the calculation of the tax base starts from zero.

The general formula for calculating income tax is shown in Figure 3.

Figure 3. Formula for calculating income tax. Author24 - online exchange of student papers

Thus, the amount of income tax is determined by multiplying the tax base by the tax rate.

In accordance with current legislation The standard income tax rate in Russia is 20%. At the same time, 2% is paid to the federal budget, and 18% - to the budget of the subject of the Russian Federation. For 2017-2020 these proportions are 3% and 17%, respectively.

An example of income tax calculation

Let us give an example of calculating the amount of income tax payable to the budget. Suppose that the activities of the company "XXX" LLC at the end of 2017 are characterized by the following indicators:

Sales income - 2,000,000 rubles.
Expenses that reduce income from sales - 1,050,000 rubles.
Non-operating income - 25,000 rubles.
Non-operating expenses - 48,000 rubles.

Based on the formula presented above, we determine the amount of income tax for LLC "XXX"

First of all, we will calculate the value of the taxable base:

Taxable base \u003d 2000000 - 1050000 + 25000 - 48000 \u003d 927000 rubles.

Income tax = 927000 20% = 185400 rubles.

Thus, the amount of income tax of LLC "XXX" at the end of 2017 is 927 thousand rubles.

Anastasia Osipova

bsadsensedynamick

# taxes

All about income tax

The income tax in Russia is 20%. But there are categories of categories of taxpayers for which it is different.

Article navigation

What is income tax: tell in simple words
Who should pay income tax
How to calculate income tax
Income and expenses - we determine the object of taxation
The formula for calculating corporate income tax
Calculation example with explanations
The procedure for filing a declaration, paying tax and advance payments
Legal Methods income tax optimization

Income tax is paid by organizations that use common system taxation. Its calculation is strictly regulated by the Tax Code of the Russian Federation. Step-by-step instruction applications legal framework when accruing, it is set out in articles 246–333 of chapter 25 of the Tax Code of the Russian Federation. Deviation from the rules is fraught with claims tax office and even fines. Therefore, it is very important to know how to correctly calculate corporate income tax.

At the end of the article you will find an interesting and useful video course!

What is income tax: we tell in simple words

Income tax directly depends on the performance of the company. The more she earns, the more she is forced to give to the state treasury. In 2019, the income tax rate is set at 20%. This is indicated in the first paragraph of Article 284 of the Russian tax code. The tax consists of deductions to the budgets of the constituent entities of the Russian Federation and the Federation itself. Until 2024, organizations are required to pay 17% of the basic rate to the regional treasury, and 3% to the federal treasury.

Certain categories of entrepreneurs, by decision of local legislative bodies, can apply a reduced tax rate credited to the regional budget, but its size cannot be less than 12.5%. The lower threshold of NP, taking into account payments to the budget of the Russian Federation, in this case is 15.5%.

In Moscow, tax deductions of 12.5% can be made by:

manufacturing companies auto Vehicle;
organizations that employ persons with disabilities;
entities conducting business activities in the SEZ;
residents of technopolises and industrial parks.

IN federal law a preferential tax rate is provided for organizations participating in regional investment projects. For them, during the first 5 years of profitable activity, it cannot exceed 10% (Article 284.3, Clause 3 of the Tax Code of the Russian Federation).

There are also special rates. The amounts accrued on them go exclusively to the federal budget. Tax at special rates is allowed to be paid to companies with a certain status or with a special type of income. It can be:

Companies operating under the control of foreign organizations that do not have a Russian representative office and produce hydrocarbons. They must pay tax at the rate of 20%.
Foreign organizations that receive dividends from federal companies contribute 15% of their profits to the budget.
Local organizations that receive income from dividends of domestic and foreign companies can use the rate of 13%.
For foreign companies who are engaged in international transportation or vehicle rental, but do not have a representative office in Russia, are allowed to pay 10% of the profit.
Income from municipal securities is taxed at a rate of 9%.
For medical, educational institutions, SEZ residents and advanced economic development the rate is zero percent.

The list of all rates is specified in article 284 of the Tax Code of the Russian Federation. The amount of NP is calculated by multiplying the tax rate by the base. Therefore, in order to calculate the amount of income tax for an LLC, you must first determine the tax base. To do this, the expenses accounted for in accordance with the Tax Code must be deducted from the income received by the organization.

The tax base is calculated on an accrual basis from the beginning of the calendar year. If expenses exceed income, it is equal to zero (Article 274 of the Tax Code).

Who should pay income tax

On this moment all businessmen and organizations operating in the territory of the Russian Federation are required to pay income tax. The articles of the Tax Code of the Russian Federation distinguish the following categories of taxpayers:

Russian legal entities;
foreign legal entities with a federal representative office or receiving income from Russian sources;
foreign organizations with the status of tax residents of the Russian Federation;
foreign organizations that are actually managed from Russia (with the exception of those stipulated in specific international tax treaties).

The Tax Code of the Russian Federation specifies economic entities who do not need to calculate income tax. In accordance with articles 246.1, 346.1, 346.11, 346.26 of the Tax Code of the Russian Federation, these include:

entrepreneurs using or combining special modes taxation - simplified tax system, unified agricultural tax, UTII;
entrepreneurs who pay taxes on the gambling business.

Entrepreneurs who have switched to special taxation regimes, in some cases, still have to pay NP. For example, if their income is dividends from foreign organizations.

How to calculate income tax

After analyzing the calculation current tax on the profit of the organization with examples, we can conclude that it is the product of taxable profit and the rate. The first multiplier is called the tax base. The concept of profit in its calculation depends on the category of the taxpayer:

representatives of Russian business and foreign organizations working through representative offices should consider the difference between income and expenses as profit;
a company that is part of a consolidated group of taxpayers must use the percentage of total profit attributable to it as an object of taxation;
foreign entrepreneurs who do not have representative offices in the Russian Federation take income received in Russia as a tax base.

To determine the amount of corporate income tax, in addition to the base, you also need to know the rate. Its size is established by the Tax Code of the Russian Federation. The calculation of NP should be reflected in the records of tax accounting registers.

Income and expenses - we determine the object of taxation

When calculating NP, as an object of taxation, use net profit, which companies and individual entrepreneurs receive as a result of doing business. To find taxable income, you need to know what income and expenses can be recognized in the reporting period.

Income is the funds received by the company as a result of its main activities and the use of additional sources. When determining NP, it is taken into account without VAT and excise.

Incomes included in profit calculations are divided into:

implementation (revenue from the sale of goods, services, property rights);
non-operating (dividends, loan interest, proceeds from the rental of property, etc.).

When taxing profits, the following types of income are not taken into account:

contributions to the authorized capital;
property donated by a Russian organization or individual that owns more than 50% of the shares of the company that received the gift;
property received in the form of a deposit, pledge, under credit conditions;
capital investments aimed at improving leased or donated property;
property received under the target financing program;
other income provided for by Article 251 of the Tax Code of the Russian Federation.

Expenses are considered to be economically justified (justified) and documented expenses that were incurred in order to generate income. The calculation of the tax base for income tax does not include such types of expenses as:

dividends;
fines, penalties and other payments transferred to the budget;
payments for exceeding the norms when polluting substances are released into the environment;
spending on non-state pension provision and voluntary insurance;
pension supplements, material aid employees.

Scroll such expenses long. It is established by article 270 of the Tax Code of the Russian Federation. There are also so-called normalized expenses, due to which the tax base can be partially reduced. Their list is presented in articles 254, 255, 262, 264-267, 269, 279 of the Tax Code of the Russian Federation.

Expenses deducted from income:

production, transport, commercial costs (the cost of raw materials, employees' salaries, depreciation, rent for property and services of third-party specialists, representation);
insurance premiums, pay for training;
software purchase costs;
for research aimed at improving the quality of products.

There are two methods of accounting for income and expenses:

charges;
cash.

Their difference is that the profit is calculated taking into account the amounts determined at different times. The accrual method assumes that:

incomes are taken into account not at the moment of their receipt to the account of the organization, but when they arise (according to payment orders or contracts);
expenses are taken into account not at the time of writing off funds from accounts, but when they occur;
the procedure for calculating the tax assumes that the amounts are taken into account on the dates recorded in the documents, even if their payment or write-off actually occurred later.

With the cash method:

the moment of accounting for income - their receipt on the current account or at the cash desk;
expenses are taken into account when funds are debited from the account or paid from the cash desk;
amounts in the calculation of IR are taken into account by the date of receipt or write-off.

The accrual method can be used by all organizations. As for the second method, its use is associated with certain limitations:

the cash method cannot be used by banks;
firms can recognize income and expenses ex post if their revenue in each of the last four quarters does not exceed one million rubles;
if the limit is exceeded, the taxpayer must apply the accrual method.

If the company incurs losses at the end of the year, then the tax base is equated to zero. This means that there is no negative income tax. Its value can be either positive or zero.

The formula for calculating corporate income tax

Taxable income is calculated according to the formula:

NP \u003d (D - R) x St / 100

NP- taxable amount;
D And R- total income and expenses (calculated for the year or other reporting period);
St is the tax rate expressed as a percentage.

As you can see, the formula for calculating the amount of profit is simple. But before applying it, other calculations must be made. For example, the amount of taxable profit of an organization is calculated as the difference between income and expenses. But keep in mind that not all of them are subject to taxation. So, the calculation does not take into account the revenue received as an advance payment for products if the company uses the accrual method. This category includes borrowed funds and property received by a legal entity free of charge. Full list income and expenses that are not subject to income tax, is presented in the Tax Code of the Russian Federation.

Calculation example with explanations

The given example of calculating income tax for dummies will help you understand how to calculate it correctly.

The hypothetical Gems LLC produces toys. In 2019 the organization:

received a loan from a bank in the amount of 700 thousand rubles;
sold toys for 1.5 million rubles. in view of VAT;
used raw materials for 400,000 rubles;
paid a salary of 300,000 rubles;
paid insurance premiums for 50,000 rubles;
carried out depreciation, spending 40,000 rubles;
paid 35,000 rubles. on credit;
has a loss of 110,000 rubles last year.

Organization expenses in 2019: 400,000 (raw materials) + 300,000 (salary) + 50,000 (insurance contributions) + 40,000 (depreciation) + 35,000 (loan payments) = 825,000 rubles.

At a rate of 20%, VAT is 300,000 rubles. The LLC must transfer this amount to the state treasury. Income after VAT is 1,200,000 rubles. 700,000 rubles of a loan are not considered income and are not taxed (Article 251 of the Tax Code of the Russian Federation).

To determine profit, it is necessary to subtract expenses and last year's loss from income: 1,200,000 - 825,000 - 110,000 \u003d 265,000 rubles.

Income tax will be: 265,000 x 20% = 53,000 rubles.

Of this amount, 265,000 x 3% = 7,950 rubles must be paid to the federal budget, and 265,000 x 17% = 45,050 rubles to the regional budget.

Income tax is reflected in the declaration. It must be submitted to the FTS. In order to correctly fill in the columns of the document, the taxpayer has the right to use an example of a declaration, which can be found in the recommendations of the Ministry of Taxes of Russia.

The procedure for filing a declaration, paying tax and advance payments

Reporting period income tax is 1 year. But if all economic entities begin to contribute amounts only after its expiration, then the budget will be replenished unevenly. Therefore, advance tax payments. They can be:

quarterly. The calculation of income tax in this case is carried out for 3, 6, 9 months, taking into account the amounts paid for previous period. According to article 286 of the Tax Code of the Russian Federation, they are made by all payers. The exception is budget institutions cultures and organizations that use monthly payments based on actual profits.
Quarterly, broken down by months. Entity is obliged to use this type of payment if it received revenue of more than 15 million rubles in each of the previous four quarters. Sum Calculation Algorithm monthly payment is that the tax for previous quarters is determined on an accrual basis, starting from January 1 of the reporting year. Its size is adjusted according to the results of the reporting quarter, depending on the profit received. Budget and non-profit organizations are exempted from payments.
Monthly based on the actual profit received. This option can be used by any company. At the same time, the amount of tax is determined on a monthly cumulative basis from the beginning of the year. When paying it, the amounts transferred for previous months are taken into account.

At the end of each reporting period, the organization must provide a declaration. Its sample, recommended form and filling rules are approved by the Order of the Federal Tax Service of Russia.

The document must be submitted to the tax office:

at the location of the organization;
at the location of each separate subdivision.

In the event that subsidiaries are located on the territory of one subject of the Federation, then the tax in regional budget you can deposit through any of them, and which one - the organization determines itself.

If the number of employees of the organization exceeds 100 people, then the declaration is accepted tax authority only in electronic form.

All organizations are required to submit an annual declaration no later than March 28 of the year following the previous one. The deadlines for the reporting periods depend on the option of transferring "profitable" advances:

With monthly, based on actual profit, the declaration is submitted before the 28th day of each month. In this case, the reporting periods are 1, 2, 3 months, etc. until the end of the calendar year.
With quarterly reports, you will have to report on the results of 3, 6 and 9 months. The declaration must be submitted before the 28th day of the month following the reporting quarter, that is, before April 28, July 28, October 28.

Penalties and fines are provided for violation of the terms for making advance payments and filing declarations.

Legitimate Income Tax Optimization Methods

All taxpayers seek to reduce the amount of tax paid. This can be achieved through:

use of tax regulation mechanisms;
reduction of the taxable base.

This optimization is allowed tax legislation. At the same time, the entrepreneur gets the opportunity to reduce the amount of payments and direct the released funds to business development.

The easiest way to legally reduce fees is to tax planning and the creation of reserves that may be useful for the payment of remuneration to employees for long service, payment for their vacations, updating the material and technical base of the enterprise, etc. Spare funds provide an opportunity to optimally distribute expenses over reporting periods. And as you know, it depends on how competently justified the costs of the organization, what income tax will be charged.

For many entrepreneurs, a reserve is an excellent way out when large expenses are expected in the near future, and taxes must be paid today. However, it must be understood that due to reserve funds You cannot change the annual company tax. Thanks to him, you can only reduce advance payments.

Among legal ways tax optimization should be highlighted:

Choice profitable system taxation. It depends on what rates the organization will calculate income tax and how often it will submit reporting documentation.
Maximum use tax incentives. Russian legislation provides for lower rates tax holidays for start-up entrepreneurs and even complete exemption from payments to the budget, but many do not even know about it. If you exercise your rights, you can significantly reduce the tax burden.
Choosing the right accounting policy. If an organization manages to properly organize work with accounting policy, then it will be able to independently regulate in what period and volume to accept income and expenses, when to pay more taxes, and when less.
Use of the Services third parties and proper staffing. The maintenance of a large staff of employees requires quite an impressive cost of remuneration of their labor, from which considerable taxes are charged. At the same time, it is possible to involve workers from outside to perform certain work, for example, maintenance of computer equipment. The benefit in this case is that the fee for the services rendered can be charged to expenses and not taxed on it.

As you can see, in order for an enterprise to develop and its income to increase, it is necessary to constantly optimize and improve business processes. After all, the need to calculate income tax arises only when there is an object of taxation. In its absence, the question becomes irrelevant.

Add a comment

Cancel reply

The amount of income tax is determined as the product and the tax rate. And what percentage is the rate, and what rates are generally used when calculating this tax?

We will tell you about income tax rates in 2019 in our material.

Basic income tax rate - 20%

The main income tax rate has not changed since 01/01/2019 and is 20% (clause 1, article 284 of the Tax Code of the Russian Federation). Recall that the distribution of profits for the federal and regional parts for 2017-2024 is as follows:

3% of the tax is credited to the federal budget;
17% of the tax is credited to the budget of the constituent entity of the Russian Federation.

Recall that before January 1, 2017, the distribution between budgets was 2% and 18%, respectively.

For certain categories organizations, the rate of income tax credited to the regional budget may be reduced by the laws of the constituent entities of the Russian Federation. So, for example, the regional income tax rate in 2018-2020. in Moscow for organizations with the status of a vehicle manufacturer is 12.5% (clause 1, article 1 of the Law of Moscow dated May 17, 2018 No. 12).

Other income tax rates in 2019

Bet amount	Who applies
0%	Organizations that conduct educational and (or) medical activities (with the exception of income in the form of dividends and interest on securities(clauses 3 and 4 of article 284 of the Tax Code of the Russian Federation, article 284.1 of the Tax Code of the Russian Federation (clause 1.1 of article 284 of the Tax Code of the Russian Federation)
	Social service organizations (with the exception of income in the form of dividends and interest on securities (paragraphs 3 and 4 of Article 284 of the Tax Code of the Russian Federation)) and taking into account the features established by Art. 284.5 of the Tax Code of the Russian Federation (Clause 1.9 of Article 284 of the Tax Code of the Russian Federation)
	Organizations on income from the sale or other disposal of shares in the authorized capital of Russian organizations, as well as shares of Russian organizations, taking into account the specifics established by Art. 284.2 of the Tax Code of the Russian Federation (Clause 4.1 of Article 284 of the Tax Code of the Russian Federation)
	Organizations on income in the form of dividends, if at least 50% of the contribution (share) the organization receiving dividends holds continuously for at least 365 calendar days, and under certain conditions (clause 1, clause 3, article 284 of the Tax Code of the Russian Federation)
13%	Russian organizations on income received in the form of dividends (except when dividends are taxed at a rate of 0%), as well as on income in the form of dividends received on shares, the rights to which are certified by depository receipts (