Income tax summary. How to report income taxes

introduction

Conclusion

List of used literature

conducting

The state can influence the course economic life, only having certain in cash. They must be provided by all parties interested in performing the functions of the state - citizens and legal entities. This is why the tax system exists, i.e. mandatory payments to the state.

With the help of the tax system, the state actively influences the market, regulates the development of production, promoting the accelerated growth of some industries or forms of ownership and the “oppression” of others.

The plurality of taxes makes it possible to better capture the solvency of taxpayers and make a general tax burden psychologically less noticeable, reflect various forms of income, influence the behavior of participants in economic processes.

IN modern conditions To manage an enterprise, you need a wealth of knowledge in many areas of the economy. Along with management, marketing, accounting and some other areas, the basics of taxation occupy one of the most important places and are an integral part of the activities of any enterprise.

Historically, the state has always required certain payments from its citizens for certain activities. Nowadays, the importance of an effective tax system for any country is increasingly increasing. The state determines this efficiency by issuing legislative acts and thus controlling the activities of economic entities in its country. However, he does not always manage to achieve desired results. For an enterprise, the effectiveness of the tax system lies in simultaneously following the laws and reducing tax payments. Therefore, knowledge of the elements of the tax system and their functioning is one of the significant factors in organizing successful activities in an enterprise and largely determines its effectiveness.

In the tax system of the Russian Federation, one of the most significant is the income tax. Issues related to this tax are of great importance both for the state, since it is an important revenue item in the budget, and for individual enterprises, since the amount of its payments is usually one of the largest. IN Lately There are many disputes about the effectiveness of this tax.

Income tax has a dual meaning: fiscal and regulatory. Firstly, tax is an important budget revenue, secondly, income tax plays a role economic instrument regulation of the economy. The state, deprived of property, cannot manage the production process by administrative methods. Top-down directives that are not backed by economic incentives are unlikely to be followed by private enterprises, joint stock companies, whose activities are determined primarily by market requirements and the law of value. In this regard, management of business processes is only possible economic methods, and, above all, a set of elements of profit taxation: rates, calculation of the object of taxation, benefits and sanctions. Changing the taxation of profits legal entities By these methods, the state is able to exert serious pressure on the dynamics of production: stimulate its development or restrain its movement forward. The current tax on profits of enterprises and organizations in Russia plays a weak regulatory role due to the unstable economic situation in the country, as well as the existence of a weak tax base. The income tax of enterprises and organizations is valid throughout the country.

1. Characteristics of income tax, its place in budget revenues

Income tax in state building All countries have an eternal history. The income of each manufacturer is taxed at a certain rate for the services that the state provides to it, creating the necessary infrastructure for enterprises: protection from attacks, social services for workers, development of education, science, culture, etc.

Rice. 1. Distribution between taxes according to the corresponding share of budget revenues of the Russian Federation

Over the years, the role and importance of income tax has changed somewhat, but regardless of this, it continues to be one of the two main taxes. The tax under study was introduced by the state to form the budget as a whole, without a specific target application. Therefore, it can be defined as abstract or general.

Income tax is direct, that is, its final amount depends entirely on the final financial result economic activity enterprises and organizations. Looking deeper, it should be noted that income tax is paid on income actually received and reflects the actual solvency of the taxpayer, which means that the tax in question is considered personal direct.

Income tax receipts are carried out simultaneously to budgets of various levels in the proportion established in accordance with budget legislation, which indicates the regulatory nature of this tax.

All of the listed income tax data can be summarized in a classification table (see Table 1).

Table 1

Income tax classification

To summarize the above, I would like to once again note the great importance of income tax as the most important element of the Russian tax system and as a source of revenue for the state budget.

2. Payers, tax rates, their characteristics and deadlines for paying taxes to the budget

Taxpayers of corporate income tax (recognized are:

Russian organizations;

Foreign organizations operating in the Russian Federation through permanent representative offices and (or) receiving income from sources in the Russian Federation.

1. The tax rate is set at 24 percent, in this case:

The amount of tax calculated at a tax rate of 6.5 percent is credited to federal budget;

The tax amount calculated at a tax rate of 17.5 percent is credited to the budgets of the constituent entities of the Russian Federation.

The tax rate of the tax subject to credit to the budgets of the constituent entities of the Russian Federation may be reduced by the laws of the constituent entities of the Russian Federation for individual categories taxpayers. In this case, the specified tax rate cannot be lower than 13.5 percent.

For organizations that are residents of a special economic zone the laws of the constituent entities of the Russian Federation may establish a reduced tax rate for income tax, subject to credit to the budgets of the constituent entities of the Russian Federation, from activities carried out in the territory of a special economic zone, subject to separate accounting income (expenses) received (incurred) from activities carried out in the territory of the special economic zone, and income (expenses) received (incurred) while carrying out activities outside the territory of the special economic zone. In this case, the size of the specified tax rate cannot be lower than 13.5 percent.

2. Tax rates on income foreign organizations, not related to activities in the Russian Federation through a permanent representative office, are established in the following amounts:

1) 20 percent - from all income, taking into account the provisions of Article 310 of the Tax Code of the Russian Federation;

2) 10 percent - from the use, maintenance or rental (freight) of ships, aircraft or other mobile Vehicle or containers (including trailers and auxiliary equipment necessary for transportation) in connection with international transport.

The following rates apply to the tax base determined on income received in the form of dividends:

1) 9 percent - on income received in the form of dividends from Russian organizations Russian organizations and individuals - tax residents Russian Federation;

2) 15 percent - on income received in the form of dividends from Russian organizations by foreign organizations, as well as on income received in the form of dividends by Russian organizations from foreign organizations.

In this case, the tax is calculated taking into account the specifics provided for in Article 275 of the Tax Code of the Russian Federation.

tax profit economic russia

By the nature, content and variety of functions performed, by their ability to influence the activities of enterprises and entrepreneurs, by the degree of influence on the progress and results commercial activities income tax is the main business tax. Income tax is a direct tax. Direct taxes are levied on income; they reduce the amount of income of individuals and legal entities. At the same time, income tax is a proportional tax; tax rates do not depend on the amount of profit.

In legislative and regulations about taxes, the inherent features of each tax, elements of taxation, that is, tax details, must be determined. Such details include:

• 1 . Taxpayers.
• 2. Object of taxation and tax base.
• 3. Source of tax payment.
• 4. Tax period.
• 5. Tax rates.
• 6. Tax benefits.
• 7. Tax payment procedure.
• 8. Direction of tax payment.

In the tax system of the Russian Federation, corporate income tax occupies an important place, providing significant revenues to both the federal budget and the budgets of the constituent entities of the Russian Federation. Thus, corporate income tax brings 20% of the total tax revenues, or 18% of all federal budget revenues, to the revenue side of the federal budget of the Russian Federation. According to the Tax Code of the Russian Federation, this tax is defined as federal, distributed in proportion, established by law. In other words, with the help of income tax, the revenue base of budgets is regulated different levels financial system RF.

The collection of income tax is carried out in accordance with Chapter 25 of the Tax Code of the Russian Federation.

The income tax of organizations is direct, i.e. its value directly depends on the final financial results of their activities. Therefore, this tax affects investment processes and the process of capital accumulation. For organizations, income tax is the main one.

Payers of corporate income tax include Russian organizations, as well as foreign organizations operating in Russia through permanent representative offices and (or) receiving income from sources in the Russian Federation.

The object of income tax is the profit received by the taxpayer. For Russian organizations, profit is recognized as income received, reduced by the amount of expenses incurred; for foreign organizations operating through permanent representative offices - income received through these representative offices, reduced by the amount of expenses incurred by the representative offices; for other foreign organizations - income received from sources in the Russian Federation. It should be borne in mind that the legislation provides for an exhaustive list of income and expenses that are not taken into account for profit tax purposes.

The tax base for corporate income tax is the monetary value of the profit subject to taxation. If the profit is subject to taxation at the rates. The payer maintains separate accounting of income (expenses) for transactions for which a different general order profit and loss accounting. Income and expenses must be taken into account in in cash. Income received in physical form is converted into cash at the price of the transaction between the buyer and the seller (payer). Taxable profit is determined on an accrual basis from the beginning of the tax period.

If a loss is incurred in the reporting (tax) period, then in this period the base is recognized as equal to zero, and losses are carried forward to the future in next order. The payer has the right to carry forward losses over the next ten years. He can transfer to the current tax period the amount received in previous period loss. A loss not carried forward to the next year may be carried forward in whole or in part to the next year out of the next nine years.

If the payer suffered losses in more than one tax period, such losses are carried forward to the future in the order in which they were incurred.

Documents confirming losses are kept for the entire period when the loss decreases. the tax base.

A similar procedure applies to organizations that have switched to paying tax on imputed income, as well as to organizations receiving profit (loss) from agricultural activities.

The Tax Code of the Russian Federation establishes the specifics of determining the tax base in the following cases:

• - on income received from equity participation in other organizations;
• - on the income of payers carrying out activities related to the use of objects service industries and farms;
• - participants in a property trust management agreement;
• - on income received from the transfer of property to the authorized (share) capital (fund, fund property);
• - on income received by participants in a simple partnership agreement;
• - upon assignment (assignment) of the right of claim;
• - on transactions with securities;
• - on transactions with state and municipal securities.

Let's consider some of the listed cases. The tax base for income received from equity participation in other organizations is determined differently depending on whether the source of payment of income for a Russian organization is a foreign or Russian organization; A special procedure for determining the basis is also provided for the case when a foreign organization receives dividends from a Russian issuer.

If a Russian organization receives dividends on shares of a foreign issuer, the amount of tax is determined by the organization independently at a rate of 15%. In this case, the Russian organization is not credited with the tax paid at the location of the issuer, i.e. it does not have the right to reduce the amount of tax calculated in Russia by the amount of tax calculated and paid abroad, unless otherwise provided by an international treaty on the avoidance of double taxation.

If a Russian organization receives dividends from a Russian organization, the latter is recognized as a tax agent and determines the amount of tax. total amount tax is determined as the product of the tax rate (9%) and the difference between the amount of dividends subject to distribution between shareholders in the current tax period, reduced by the amount of dividends payable by the tax agent to foreign shareholders in the current period, and the amount of dividends received by the tax agent itself in the current reporting (tax) period and the previous reporting (tax) period, if these dividend amounts were not previously included in the calculation when determining taxable income in the form of dividends. If the resulting difference is negative, the obligation to pay tax does not arise and compensation from the budget is not made.

If a Russian tax agent organization pays dividends to a foreign organization or to an individual- to a non-resident of the Russian Federation, the tax base of the recipient of dividends for each such payment is determined as the amount of dividends paid and a rate of 15% is applied to it.

The specifics of determining the tax base for income received upon transfer of property to the authorized (share) capital are as follows. As is known, shares are placed on stock market at the market price, which may be, depending on the situation - the ratio of supply and demand for them, both higher and lower than their nominal value.

For the issuer, the sale of shares at a price higher than their par value is reflected for accounting purposes as an increase in additional capital; and vice versa - the sale of shares at a price below par leads to a reduction in this capital. However, for tax purposes, profits (losses) received in this case are not recognized as such.

A shareholder, purchasing shares at a price above par value, reduces his additional capital, and purchasing them at a price below par value, increases it. This is how this operation is reflected for accounting purposes, but the resulting losses and profits received are not recognized as such for tax purposes.

Income and expenses for tax purposes are determined, classified and reflected in tax accounting in accordance with Chapter. 25 of the Tax Code. The formation of taxable profit is shown in Figure 1.

Figure 1 - Formation of taxable profit.

Sales income includes income from the sale of goods (works, services) and property rights, revenue from the sale of goods (works, services) as own production, and previously acquired, proceeds from the sale of property rights. When determining income, taxes imposed by the taxpayer on the buyer of goods, works, services and property rights are excluded from them, i.e. VAT and excise taxes. It should be noted that the export duty is included in other costs associated with sales.

Non-operating income is income from equity participation in other organizations; from purchase and sale transactions foreign currency; fines, penalties and other sanctions payable by the counterparty; income from property rental; activities, etc.; income in the form of interest received under loan agreements, credit, bank account etc.; in the form of the amount of recovery reserves, the costs of the formation of which were accepted as expenses for tax purposes; property received free of charge; income of previous years identified in the reporting period; positive exchange rate difference both from the revaluation of property and from transactions with securities; other amounts.

Article 251 of the Tax Code establishes a list of income that is not taken into account for profit tax purposes: property, rights, work, services received from other persons in advance payment, if the enterprise operates on the accrual basis; property, rights, works, services received in the form of contributions to authorized capital; fixed assets and intangible assets, received free of charge in accordance with various international treaties; property received by budgetary institutions by decision of executive authorities; property, rights, works, services received by organizations in the form of targeted financing; funds received by the commission agent, agent and attorney under the relevant agreement, with the exception of the amount of remuneration; funds received under credit and loan agreements, and amounts received to repay such borrowings; funds received from the budget and off-budget funds in the form of interest for late refund of overpaid taxes; other types of income. The list of income not taken into account for profit tax purposes is closed, i.e. other types of income not included in this list are not exempt from corporate income tax.

In accordance with Ch. 25 of the Tax Code, expenses are recognized as justified and documented expenses incurred by the taxpayer as part of activities aimed at generating income. Accordingly, justified expenses, which are expressed in monetary terms, and documented expenses are expenses confirmed by documents in accordance with the law - both accounting and tax. In practice, taxpayers often have problems interpreting the content of “economically justified expenses.”

Costs are generally divided into costs associated with production and sales, and non-operating expenses. Costs associated with production and sales include costs for:

• · expenses associated with the manufacture (production), storage and delivery of goods, performance of work, provision of services, acquisition and (or) sale of goods (work, services, property rights);
• · expenses for maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (up-to-date) condition;
• development costs natural resources;
• · expenses for scientific research and development;
• expenses for mandatory and voluntary insurance;
• · other costs associated with production and (or) sales.

Costs associated with production and sales are divided according to economic elements into the following main groups: material costs; labor costs; the amount of accrued depreciation; other expenses. This grouping is a significant innovation and will differ significantly from the provisions on accounting.

Non-operating expenses include the following main groups of expenses:

• 1) for the maintenance of property transferred under a lease (leasing) agreement;
• 2) expenses in the form of interest on debt obligations of any type, including securities, regardless of the nature of the credit or loan (both current and investment). These percentages are regulated for tax purposes;
• 3) to organize the release valuable papers and for their maintenance;
• 4) in the form of a negative exchange rate difference;
• 5) for the formation of reserves for doubtful debts(for taxpayers working on the accrual basis);
• 6) to pay for bank services;
• 7) for operations with containers;
• 8) fines, penalties, sanctions for violation of contractual obligations;
• 9) other non-operating expenses.

It should be noted that currently more than 20 types of expenses are regulated for income tax purposes. This means that certain types of expenses incurred by the taxpayer are not taken into account when calculating the tax base in full and are attributed in amounts exceeding the established norms at the expense of net profit generated according to the rules tax accounting. Standardized expenses include, for example, entertainment expenses (included in other expenses in an amount not exceeding 4% of labor costs); contributions under voluntary agreements personal insurance, concluded exclusively in the event of the death of an insured employee or loss of the insured employee’s ability to work in connection with the performance of work duties (included in labor costs in the amount of no more than 10 thousand rubles per year per insured employee), and a number of other expenses.

The Tax Code separately establishes a list of expenses that are not taken into account when taxing profits: excess expenses; the amount of dividends and similar income paid; penalties, fines and other sanctions transferred to the budget; in the form of expenses for the acquisition and creation of depreciable property; losses on service production facilities; the value of property donated in the form of voluntary membership fees; expenses for any types of remuneration, in addition to remuneration paid on the basis of employment contracts; bonuses paid from special purpose funds and targeted revenues; material aid for the purchase or construction of housing; various allowances for pensions, vacations, payment for travel to and from work by transport common use, payment for treatment vouchers, excursions and travel and other expenses. Moreover, unlike the income discussed above, the list of these expenses is open, i.e. When determining the tax base for income tax, other expenses that do not meet the criteria set by the Tax Code of the Russian Federation are not taken into account.

In the Russian Federation, corporate income tax is one of the following: federal taxes.

According to ch. 25 of the Tax Code of the Russian Federation, tax payers are:

Russian organizations;

Foreign organizations operating in the Russian Federation through permanent representative offices and (or) receiving income from sources in the Russian Federation.

Object of taxation recognized for corporate income tax profit received by the taxpayer, which represents the received income, reduced by the amount produced expenses.

TO income for tax purposes include: income from the sale of goods (work, services), the sale of property rights and non-operating income.

Income from sales include revenue from the sale of goods, works, services, both self-produced and previously acquired, as well as revenue from the sale of property rights. When determining income, they exclude taxes imposed by the taxpayer on the buyer of goods (VAT, excise taxes, export duties, etc.).

Non-operating income− income not related to sales. These include, for example, fines, penalties; main income of previous years identified in the reporting period; positive exchange rate difference; property received in free use; sum accounts payable written off due to the expiration of the statute of limitations.

Expenses Justified and documented expenses incurred by the taxpayer are recognized. Under reasonable expenses refers to economically justified costs, the assessment of which is expressed in monetary form. Any expenses are recognized as expenses, provided that they are incurred to carry out activities aimed at generating income.

Expenses, depending on their nature, as well as the conditions for implementation and areas of activity of the taxpayer, are divided into costs associated with production and sales, And non-operating expenses.

Costs associated with production and sales are divided into the following elements: material costs, labor costs, depreciation and other expenses.

The tax base is calculated separately for each type of activity if they are taxed at different rates.

The taxpayer has the right to reduce the tax base by the amount of losses received in the previous tax period:

1) General tax rate is set at 20%. In this case, the amount of tax calculated at a tax rate of 2% is credited to the federal budget; the amount calculated at a rate of 18% goes to the budgets of the constituent entities of the Russian Federation. The tax rate of this tax, subject to credit to the budgets of the constituent entities of the Russian Federation, can be reduced by the laws of the constituent entities of the Russian Federation for certain categories of taxpayers. In this case, the specified tax rate cannot be lower than 13.5%.

2) tax rates for the income of foreign organizations not related to activities in the Russian Federation through permanent missions: 10% from the use, maintenance, rental of ships, aircraft and other vehicles during international transport; 20% from other income.

3) Russian legal entities. and physical persons who received dividends from Russian organizations must pay tax on dividends - 9%, if between Russian and foreign organizations - 15%.

4) income from state and municipal securities: 15% of state interest. and muniz. securities;

The tax period is a calendar year, and the reporting periods are 1st quarter, half a year, 9 months. For taxpayers paying monthly payments on actually received profits, the reporting periods are months, 2 months. etc. until the end of the calendar year.

Taxpayers are required to independently calculate the amount of income tax. At the end of the next tax period, organizations calculate the size of the tax base on an accrual basis from the beginning of the year to the end of the 1st quarter, half a year, nine months, or year. Taxpayers must make advance payments each month during the quarter. The tax payment deadline is no later than the 28th day of each month of this reporting period.

Tax amount according to with Chapter 25 of the Tax Code the following is determined. way: in 1st quarter current year tax amount = similar to the amount paid by the organization in the last quarter previous year; in the 2nd quarter - 1/3 of the payment for the 1st quarter of the current year; in Q3 - 1/3 of the difference between the amounts of advance payments for the six months and Q1; in Q4 - 1/3 of the difference between the amounts of advance payments for 9 months and half a year.

There are 3 options for paying income tax to the budget:

1. The enterprise makes monthly advance tax payments by the 28th day of the current month, calculated as 1/3 of the tax amount for the previous month reporting period.

2. The company calculates the actual income tax on a monthly basis and pays it by the 28th of the next month.

3. For taxpayers whose average quarterly revenue does not exceed 10 million rubles, non-profit organizations, permanent representative offices of foreign organizations are established tax holidays: tax is paid quarterly until the 28th day of the month following the reporting period, and at the end of the tax period - until March 28 of the following year.

The following are installed. deadlines for filing a tax return for taxpayers and tax agents: no later than 28 days from the date of completion of the relevant report. period (quarter) based on the results of the reporting period (quarter); no later than March 28 of the year following the expired tax. period based on the results of the tax period (year); taxpayers paying monthly advance payments on actually received profits represent tax returns within the deadlines established for payment of advance payments, that is, before the 28th of each month.

In the tax system entrepreneurial activity Income tax plays a special role. The familiar Chapter 25 of the Tax Code is dedicated to it and this tax consists of such elements as the tax base, the object of taxation, the rate, the procedure for calculating and paying the tax, the tax period, which together give us a complete picture of the method and procedure for calculating this tax. Let's look at the main elements of income tax.

Object of taxation

Based on accounting theory, the object is the base that is taxed, and the subject of taxation is the one who pays. From the name of the tax it is clear that the object refers to profit. But the profit is not all, but very accurately calculated in accordance with the rules of the Tax Code. This is the main element of income tax.

Tax payers are both domestic and foreign companies, of course, with some exceptions. For Russian companies Profit is the sum of income minus costs.

If we're talking about about a foreign organization, then income received in the territory of our country is taken.

By general rule recognized as income economic benefit, provided that three rules are observed:

1. It is received in cash or other property;
2. It can be assessed;
3. It is determined according to the rules of Chapter 25 of the Tax Code of the Russian Federation.

But this is the so-called net profit; for tax purposes it must be reduced by expenses.

Income, as well as expenses, are divided into those that are taken into account when calculating taxes and those that are not taken into account. The latter, in turn, are divided into income from sales and from non-operating activities.

The income will not include the amount of taxes that the company will present to its customers, for example, VAT.

The amount of income and expenses can be taken into account and determined only on the basis of documents, including primary, tax documents, which include: contracts, invoices, accounts, acts, reports, etc.

The tax base

The element of income tax that is formed as a result of the excess of income over expenses is the tax base. If a company has no income, but has a loss, then the tax base is zero. Profit is calculated on an accrual basis from the beginning of each calendar year.

To with tax authorities There are no problems, you need to accurately determine the tax base from which the tax to be transferred is obtained, that is, accurately determine which amounts relate to taxable income, and which amounts can be taken into account in expenses in strict accordance with the Tax Code of the Russian Federation.

There are a number of rules for determining the tax base:

1. If the tax rate is one, then the tax base is also one. If there are activities taxed at different rates (for example, dividends from Russian and foreign organizations), then the tax base for such income is formed separately.
2. There are transactions for which a special procedure for accounting for profit and loss is established. Profit from such transactions increases the organization’s income, and losses are recognized in a special manner. They must be accounted for separately. Such operations include: activities related to trust management property, participation in a simple partnership agreement, etc.
3. Income and expenses from activities that are not subject to income tax are also taken out of the equation and separate accounting must be kept for them. Such activities, in particular, include the gambling business, special regimes are applied, etc.

The tax base is calculated based on the calculation. It is a free-form document with information analytical accounting. It reflects information about financial result from sales, while separately recording data on sales of own-produced services, other property, securities, fixed assets, etc. Activities related to the special taxation procedure in accordance with the Tax Code are taken into account separately. The calculation also indicates income from non-operating activities. Separate accounting is maintained for transactions with financial instruments forward transactions.

To calculate the tax base for the reporting period, profit (loss) from sales is summed up with profit (loss) from non-operating activities. If the result is a loss, then the tax base is zero; if there is a profit, then we can reduce it by losses from previous periods. The remaining amount is the basis for calculating income tax and is multiplied when applied regular rate by 20%. After calculating the tax, a tax return is completed.

Taxable period

There are concepts of tax period and reporting period. Under the income tax element – tax period, when it comes to income tax, we mean the calendar year. During the year, a tax base is created and Exact sum tax payable. And in the reporting period, subtotals are generated and advance payments are made.

For newly created organizations, the tax period begins from the day of registration until the end of the year. And if the company was created in December, then the “year” for such newcomers will be counted from the date of registration until the end of the next calendar year.

If a company is liquidated or reorganized, the tax period is considered to be the period from the beginning of the year until the day of termination of activities.

The reporting period can be quarterly (1 quarter, half a year, 9 months) and monthly.

Tax rate

This is another element of income tax. The tax rate is fixed in the Tax Code and is generally 20%, but there are exceptions that are specified in the code. The tax is transferred in the amount of 2% to the federal budget and 18% to regional budget separate payment orders.

The Tax Code also provided for separate tax rates for certain categories of taxpayers. For example, income foreign companies are taxed at a rate of 20% to the federal budget.

Subjects of the Russian Federation can introduce reduced rates for their taxpayers, but not less than 13.5%. There are other restrictions on rates, for example, for residents of a special economic zone, the tax rate payable to the regional budget cannot be higher than 13.5%.

Tax calculation procedure

This element of income tax depends on the size of the company's income. If the company's revenue is less than 60 million rubles. for the four previous quarters, then payments are made quarterly. If the organization has more income, then you can pay monthly during the quarter and quarterly advances or advance payments every month based on actual profits.

Only quarterly payments are transferred budgetary institutions(except for theatres, museums, concert venues), representative offices of foreign companies, non-profit organizations(without profit from the sale of work, services), participants in simple partnerships, beneficiaries under trust management agreements.

To calculate the quarterly payment, the tax base is taken on an accrual basis from the beginning of the year to the end of the reporting period and multiplied by a rate of 20%. The tax is also calculated separately for budgets. The amounts received are recorded in the tax return.

But to obtain the amount payable, you need to subtract from the quarterly payment received for this reporting period the amounts of payments that were paid for previous reporting periods in this tax period.

If there are monthly payments in addition to quarterly payments, they are calculated as follows:

In the 1st quarter of 2017:

Advance for 4 quarters 2016 / 3

In fact, the payment will be equal to payments for Q4. previous year.

In the 2nd quarter of 2017. Calculable advance payment based on the results of the first quarter and 1/3 of the amount received is paid monthly:

Advance for 1 sq. 2016 / 3

In the 3rd quarter of 2017:

Advance for 2 quarters 2017 – Advance for 1 quarter. 2017 / 3

In the 4th quarter of 2017:

Advance for 9 months. – Advance for 2 quarters/3

Monthly payments based on actual profits are calculated similarly to quarterly advance payments, that is, the amount of previously paid payments is subtracted from the calculated amount for the reporting period (tax base on an accrual basis of 20%).

Procedure and deadlines for tax payment

Depending on how income tax is paid, the following deadlines exist:

• Monthly payments based on actual profits are paid no later than the 28th day of the following month following the reporting month, that is, the tax for September must be transferred before October 28th.
• We pay quarterly payments until April 28, July 28 and October 28 of this year and until March 28 of the next year, the same period for submitting reports.

If the last day falls on a weekend or holiday, then, as a general rule, the deadline is postponed to the next working day. But in any case, you must pay for the year no later than March 28 of the next year. Reports must be submitted within the same period. That is, you must fully report for 2016 by March 28, 2017.

When untimely transfer Advance payments are subject to penalties for each day of delay. However, fines under Article 122 of the Tax Code of the Russian Federation cannot be applied, since it is impossible to hold people accountable for failure to pay advance payments.

Today we are starting a series of articles devoted to income tax. In the first article, we will deal with general issues regarding this tax, how accounting and tax accounting of income tax occurs, and what are the features of its calculation.

Chapter 25 of the Tax Code of the Russian Federation is devoted to the income tax of an organization (which you can download from this website at). This chapter is perhaps the most extensive and raises a lot of questions for taxpayers. Let's understand this tax.

Based on the name, it is clear that the object of taxation is the profit of the organization, and the tax base is the monetary expression of this profit. Profit is considered a cumulative total from the beginning of the year.

Briefly about income tax in infographics

The figure below shows the income tax: who is the payer, the calculation formula and the procedure for calculating it.

What is profit when calculating tax?

The profit of an organization is defined as the difference between the income received and the expenses incurred.

What relates to income and what to expenses is described in detail in Chapter 25 of the Tax Code of the Russian Federation, and we will dwell on them in detail in the next article. Often the final profit calculated according to the rules tax code, and the profit obtained as a result of accounting for , do not coincide. This is due to the fact that in accounting, income and expenses are determined by accounting legislation. And in tax accounting, income and expenses are determined according to Chapter 25 of the Tax Code of the Russian Federation.

Therefore, in order to calculate income tax, it is necessary to maintain separate accounting records and separate tax records based on the same primary documents.

But you can do it differently. You can only conduct accounting, and the differences between accounting and tax accounting can be documented in the form of an accounting certificate. How to do it?

The difference between income and expenses of accounting and tax accounting is actually not very large. and to determine profit for tax accounting, accounting profit data with minor adjustments is used.

To determine this adjustment, you need to carefully analyze the income and expenses available for the reporting period, and for this you need to have a good understanding of the list of income and expenses subject to taxation. Next, you need to find discrepancies in the recognition of income according to accounting and tax accounting, that is, determine which income is recognized as such in accounting and is not subject to income tax in tax accounting. Similarly, determine the discrepancies in expenses.
To document these discrepancies, the accountant draws up an accounting statement (or a register, calling it, for example, “Differences in accounting and tax accounting data”), which reflects the accounting profit, then indicates the discrepancies in income and expenses and indicates the final profit on which tax is subject to withholding. .

If, however, accounting and tax accounting are kept separately, then if in accounting accounts are used for accounting, then in tax accounting there are no accounts, but they are successfully replaced by registers, and the enterprise itself can draw up, supplement and adjust these tax accounting registers for its convenience. Also, the company itself determines how many registers are needed for tax accounting. Based on the data from these registers, an income tax return is completed.

Income and expenses in accounting are determined using the so-called accrual method, that is, income and expenses are recognized as such at the time of their accrual, and not at the time of payment.

Income and expenses in tax accounting can be recognized as such both at the time of accrual and at the time of payment (cash method).

If both accounting and tax accounting use the accrual method, then the discrepancies between these two accounts will be minimal, and it is very convenient to document them with an accounting certificate, as was written above, or use one register in which the discrepancies will be reflected.

If accounting uses the accrual method, and tax accounting uses the payment method, then the discrepancies will be significant and tax accounting will have to be kept separately. The cash method of determining income and expenses is not particularly common and is most often found in small businesses with small revenues.