Simplified taxation system, what are advance payments. Advance payments according to the simplified tax system: terms, calculation example, individual entrepreneur payments

Payment of advance payments Gusarova Yulia Advance payments under the simplified taxation system are paid based on the results of three, six and nine months. At the end of the year they pay tax minus advances.

Simplified tax payments to the budget consist of 4 stages: 3 advance payments and one final payment at the end of the year.

Advances are paid in April, July and October. The deadline for making an advance payment under the simplified tax system is the 25th.

Take the basis for the calculation from the Income and Expense Accounting Book.

Calculation for the object “Income”

Multiply the total amount of receipts for the first quarter by 6% - this will be the payment for the first quarter.

If you are an individual entrepreneur, you do not have hired employees and in the first quarter you did not transfer for yourself insurance premiums, then simply transfer the resulting amount to the budget before April 25.

But if insurance premiums were paid for yourself or for employees (if any) in the first quarter, then they can be deducted from the calculated amount. This applies to both individual entrepreneurs and LLCs. Entrepreneurs without employees make deductions without restrictions, LLCs and individual entrepreneurs with employees reduce the advance by no more than 50%.

(Income x 6%) - (insurance premiums for yourself and/or employees) = advance for the first quarter

Example (in thousands of rubles):

Revenue for 3 months - 500.

The insurance premiums that the entrepreneur paid for himself in March are 10.

Insurance premiums for a hired employee - 18.

500 x 6% = 30 - advance payment before deductions.

30 - 10 - 18 = 2. But individual entrepreneurs can reduce the payment by no more than half, so you need to transfer 15 thousand rubles.

Calculation for the object “Income minus expenses”

From the total amount of revenue in KUDiR, subtract the total amount of costs. Multiply the difference by 15%. The resulting amount is an advance payment for the first quarter. Insurance premiums cannot be deducted here, because... they are already included in the costs.

Example:

Revenue for 3 months - 500.

Expenses - 320.

To be transferred to the budget:

(500 - 320) x 15% = 27 - to be paid to the budget based on the results of the first three months.

If expenses turn out to be equal to and greater than income, then you do not need to pay anything for this period.

Payment of advance payments tax simplified tax system for the second and subsequent quarters

According to the same algorithm, on an accrual basis. That is, in order to calculate the advance payment for six months, you need to take income and expenses not for the second quarter separately, but entirely from January to June. And from the resulting amount, subtract what you paid for the first three months.

Let's return to our example with the “Revenue” object:

Revenue from January to June - 1 million rubles.

In June, the entrepreneur transferred another 10 thousand rubles in insurance premiums for himself. Total for the first half of the year 20.

Insurance premiums for an employee from January to June - 35.

An advance of 15 thousand has already been transferred for the first quarter.

1 million X 6% = 60 thousand rubles. - advance before deductions.

60 - 20 - 35 = 5 thousand rubles. But individual entrepreneurs with employees can reduce the payment by no more than half, so the advance for six months is equal to 30 thousand rubles. 15 have already been paid in April for the first quarter, there are still 15 more to pay.

Example for the object “Income minus expenses”:

Revenue for 6 months - 1 million.

Expenses - 0.7 million

For the first three months, an advance of 27 thousand has already been transferred.

(1 million - 0.7 million) x 15% = 45 thousand rubles.

Let’s imagine that the individual entrepreneur worked in the red in the first half of the year, and with revenue of a million, he had expenses of 1.1 million. The calculation will look like this:

(1 million - 1.1 million) x 15% = (-15) thousand rubles. The result is negative, which means that the individual entrepreneur does not owe anything to the budget for six months.

Advance payment for 9 months is calculated using the same algorithm

According to the same algorithm as advance payments, with the same deductions. Organizations must transfer the total amount by March 31 after the reporting year, individual entrepreneurs by April 30.

An unusual situation may arise if, at the end of the year, expenses on the simplified tax system of 15% were almost equal to income or exceeded them.

Individual entrepreneur's revenue for the year is 1.5 million.

Expenses for the year - 1.7 million.

Based on the results of three months, 27 thousand have already been transferred, half a year - 18, nine months - 15. Total 60.

(1.5 million - 1.7 million) x 15% = (-30) thousand rubles. The result is negative, at the end of the year the individual entrepreneur owes nothing and is credited with an overpayment of 60 thousand rubles for the first three quarters.

But on the simplified tax system “Income minus expenses” there is such a thing as “minimum tax” - this is 1% of revenue, regardless of the amount of expenses. If this 1% turns out to be more than the tax calculated in the usual way, the minimum tax is paid to the budget. This rule does not apply to advance payments; the minimum tax is calculated only at the end of the year.

In our example, 1% of annual revenue (1.7 million) is 17 thousand rubles. The entrepreneur must pay them by April 30, even though he worked at a loss. But he still had an overpayment of 60 thousand. The minimum tax is counted towards the overpayment and our individual entrepreneur still has 60 - 17 = 43 thousand left for refund or credit.

Let’s say that our entrepreneur’s income was not negative, but almost zero, and his annual tax amounted to 2 thousand rubles. 2 is less than 17, so 1% of the revenue is also transferred to the budget.

Calculations on the simplified tax system are not too complicated if you figure it out, but they take time and there is a risk of getting confused. This will not happen if you become a user of the service. Everything that we described in this article will be done by the system itself. At the same time, it will also generate KUDiR and a tax return.

To experience the capabilities of the service in action, you only need.

What is an advance payment under the simplified tax system and when does it need to be paid?

The tax period according to the simplified tax system is a year (clause 1 of article 346.19 of the Tax Code of the Russian Federation). However, for timely financing of state expenses, it is advisable to ensure a more uniform flow of funds. cash to the budget. Therefore, the Tax Code of the Russian Federation for taxes with an annual period provides for the mandatory payment of advance payments (hereinafter referred to as AP) during the year. This procedure is also established according to the simplified tax system. In this case, payment of the AP is provided every quarter, no later than the 25th day of the month following the reporting period (clause 7 of Article 346.21 of the Tax Code of the Russian Federation). It is necessary to determine how to calculate advance payments under the simplified tax system in each specific case, guided by the characteristics of the taxable object (income 6% or profit 15%) chosen by the taxpayer when switching to this special regime.

Advance payments under the simplified tax system “income minus expenses”

where B is the base, and D and R are income and expenses for the reporting period, respectively.

Then you need to determine the estimated amount of advance payments according to the simplified tax system - income minus expenses (APr), corresponding to the tax base:

APr = B − C,

where C is the tax rate.

On a general basis, the rate for a given taxable object can range from 5% to 15%, depending on the decision of local authorities (clause 2 of Article 346.20 of the Tax Code of the Russian Federation).

In the Republic of Crimea and the city of Sevastopol, the rate can be reduced to 3% in the period 2017-2021 (clause 3 of article 346.20 of the Tax Code of the Russian Federation).

In addition, until 2020, individual entrepreneurs enjoy so-called tax holidays. In those regions of the Russian Federation where they have been introduced (as of today, almost everywhere), a newly registered individual entrepreneur can apply a 0% rate for 2 years. (clause 4 of article 346.20 of the Tax Code of the Russian Federation). This benefit can be applied only if the individual entrepreneur carries out production, social or scientific activity or provides household services to the population.

If the amount of the AP is determined for the first 3 months of the year, then the amount payable is equal to the calculated one:

If we're talking about about the AP for six or nine months, then to determine the amount payable it is necessary to subtract from the estimated payment the amounts of advances transferred for previous periods.

APu = APr − APpr,

where APPR is the amount of advances paid for 3 and 6 months.

Let's give an example of how advances are calculated under the simplified tax system - income minus expenses.

Example

Start LLC in 2017 works on the simplified tax system with the object “income minus expenses”.

For 9 months of 2017, his income amounted to 800,000 rubles, expenses - 600,000 rubles.

The rate for the object “income minus expenses” in the region where Start LLC is registered is set at 15%.

The company paid AP for 3 months in the amount of 8,000 rubles. and for 6 months - in the amount of 10,000 rubles. Let us determine the amount of AP LLC “Start” due for payment for 9 months.

Tax base B = 800,000 rub. − 600,000 rub. = 200,000 rub.

Estimated amount of Apr = 200,000 rub. × 15% = 30,000 rub.

Amount to be paid:

APu = 30,000 rub. − 8000 rub. − 10,000 rub. = 12,000 rub.

Advance payments under the simplified tax system “income”

In order to calculate advance payments under the simplified tax system - income, you first need to determine the tax base. For a given object of taxation, it is equal to the amount of income of the taxpayer, determined taking into account the requirements of Art. 346.15 and 346.17 Tax Code of the Russian Federation:

Then the AP amount is determined for a given tax base:

Apr = B × C,

Apr - estimated amount of advance payment;

C is the tax rate.

For the object “income”, the tax rate can range from 1% to 6%, depending on the decision of the legislative bodies of a particular region (clause 1 of Article 346.20 of the Tax Code of the Russian Federation).

In addition, for first-time registered individual entrepreneurs there are tax holidays until 2020. During the holidays, these entrepreneurs working in the production, social or scientific spheres or providing household services to the population can use a 0% rate for two years.

1. Contributions for compulsory insurance. In this case, both payments for employees and fixed contributions for oneself are taken into account for individual entrepreneurs who do not have employees.
2. Payment of sick leave benefits at the expense of the employer.
3. Insurance premiums under contracts concluded in favor of employees in the event of their disability.
4. Paid trade fee.

IMPORTANT! Using the costs specified in paragraphs. 1-3, the amount of AP under the simplified tax system can be reduced by no more than 50%. If a trading fee is deducted, there is no such limitation. Also an exception are individual entrepreneurs who do not make payments. individuals and paying contributions for themselves. These contributions also reduce the amount of the AP in full.

Formula and example of calculating an advance payment using the simplified tax system of 6%

To determine the amount of AP to be paid, you need to subtract the above expenses and the AP amounts for the previous period (periods) from the calculated amount.

APu = APr − V − APpr,

where B is the sum of all deductions.

Example

Individual entrepreneur Ivanov I.I., working in Moscow, has switched to the simplified tax system, the “income” object, since 2017.

For 9 months of 2017, his income amounted to 4 million rubles.

The rate for the “income” object in Moscow is set at 6%.

The amounts of contributions for compulsory insurance for 9 months amounted to 150,000 rubles, in addition, Ivanov I.I. paid a trade fee in the amount of 80,000 rubles.

Ivanov I.I. paid AP for 3 months in the amount of 10,000 rubles. and for 6 months in the amount of 12,000 rubles. Let us determine the amount of the entrepreneur's AP due for payment for 9 months.

Tax base B = 4 million rubles.

Estimated advance amount Ap = 4 million rubles. × 6% = 240,000 rub.

Deductions B = 240,000 rub. × 0.5 + 80,000 rub. = 200,000 rub.

Since the amount of insurance premiums paid (RUB 150,000) amounted to more than 50% of the calculated amount of the accident insurance policy, then the deduction for this species expenses are accepted only 120,000 rubles. (RUB 240,000 × 0.5).

Amount to be paid:

APu = 240,000 rub. − 200,000 rub. − 10,000 rub. − 12,000 rub. = 18,000 rub.

Is an advance an income under the simplified tax system, and the return of an advance an expense?

One of the significant features that distinguishes the simplified tax system from the conventional taxation system is the recognition of income using the cash method, that is, upon receipt of money into the taxpayer’s account or cash register.

In this regard, the question often arises whether an advance is income under the simplified tax system.

On the one hand, advance payment is not directly mentioned in Art. 346.15 and 346.17 of the Tax Code of the Russian Federation, dedicated to the recognition of income under the simplified tax system. In paragraph 1 of Art. 346.17 the wording “Receipt of funds” was used. On the other hand, an advance payment - unlike, for example, a deposit - is not mentioned in the list of income not included in the tax base under the cash method (Article 251 of the Tax Code of the Russian Federation). In addition, the advance is exactly the same cash flow as the subsequent payment.

The position of the regulatory authorities is as follows: advances under the simplified tax system form the basis of the tax (reporting) period in which they were received. It is reflected, for example, in the letter of the Ministry of Finance of the Russian Federation dated July 6, 2012 No. 03-11-11/204.

As for the return of advances, in paragraph 1 of Art. 346.17 of the Tax Code of the Russian Federation states that the return of an advance under the simplified tax system - income minus expenses reduces the base of the tax (reporting) period in which it was made.

Thus, to avoid disputes with tax authorities and litigation, it is better to include advances in the tax base for the period in which they are received.

The procedure for calculating penalties for advances under the simplified tax system if the advance payment is paid less than necessary

Let's say the taxpayer decides not to calculate tax on the advance payment received or simply erroneously determined the tax base. What to do if the advance payment under the simplified tax system is paid less , what is necessary? What consequences does this pose to the taxpayer?

First of all, immediately after identifying an error, you need to pay the required amount of tax to the budget.

The Tax Code of the Russian Federation provides for two types of financial sanctions for violation of tax payment deadlines - fines and penalties. Since the imposition of a fine is provided for non-payment of tax (clause 1 of Article 122 of the Tax Code of the Russian Federation), no fine is charged for late payment of advance payments.

As for penalties, their accrual for late payment of tax advances to the budget is provided for by the code (clause 3 of Article 58 of the Tax Code of the Russian Federation).

The procedure for calculating penalties for advances under the simplified tax system (as for any other tax) is given in paragraph 4 of Art. 75 of the Tax Code of the Russian Federation. The amount of penalties for individuals is calculated as a percentage of the unpaid amount, equal to 1/300 of the current refinancing rate of the Central Bank of the Russian Federation, for each calendar day of delay.

For legal entities Penalties for delays of up to 30 days are accrued at a rate similar to the rate for individuals. Changes made by sub. "b" art. 1 and paragraph 9 of Art. 13 of the Law “On Amendments...” dated November 30, 2016 No. 401-FZ, from October 1, 2017, establish a different procedure for calculating penalties for legal entities, starting from the 31st day of delay: the penalty rate is doubled - to 1/150 of the refinancing rate of the Central Bank of the Russian Federation per day.

An example of calculating penalties according to the simplified tax system

LLC "Finish" works on the simplified tax system, the object "income". At the end of 6 months of 2017, the company did not recognize advances received in the amount of RUB 900,000 as income. and did not charge tax. Then the error was corrected and the missing amount of AP was transferred to the budget on September 14, 2017. The rate for the “income” object in the region where the enterprise is registered is set at 5%. Let's calculate the amount of penalties that Finish LLC must pay.

The period for which penalties are accrued begins from the day following the established day for payment of the tax (clause 3 of Article 75 of the Tax Code of the Russian Federation) and ends on the day preceding the day of the actual transfer of the tax to the budget (letter of the Ministry of Finance dated July 5, 2016 No. 03-02- 07/39318).

In this case, this is the period from July 26, 2017 to September 13, 2017, its duration is 50 calendar days. During this period, the refinancing rate of the Central Bank of the Russian Federation was in force in the amount of 9% per annum.

The amount of late paid AP will be:

APN = 900,000 rub. × 5% = 45,000 rub.

Amount of penalty for 50 days of delay:

P1 = 45,000 rub. × (9% / 300) × 50 days = 675 rub.

The penalty rate is 1/150 of the Central Bank refinancing rate, starting from the 31st day of delay, in this case is not applicable, since the arrears were paid before October 1, 2017.

An advance payment to the tax office according to the simplified tax system must be made once a quarter, no later than the 25th day of the month following the reporting period. These payments are calculated on a cumulative basis from the beginning of the year, with amounts paid for previous periods being deducted.

USN: nuances of calculating advance payments for individual entrepreneurs and LLCs

The simplified taxation system (STS) is used by many organizations and individual entrepreneurs. Everyone knows that a declaration under the simplified tax system is submitted once a year. But not everyone remembers the procedure for paying advance payments, mistakenly believing that tax is also paid only at the end of the tax period. There are also taxpayers who deliberately do not pay advance payments, because they consider the calculation process to be long and difficult. In turn, violation of payment deadlines entails the accrual of penalties. In this article, we will once again clarify the rules for calculating and paying advance payments and annual tax according to the simplified tax system. We will show with examples that calculating advance payments will not take much time and will save you money.

Chapter 26.2 is devoted to the simplified tax system Tax Code. Reporting periods for payers of the simplified tax system are the first quarter, half a year and 9 months calendar year, tax - calendar year.

The advance payment under the simplified tax system must be transferred to the budget no later than the 25th day of the month following the quarter (clause 7 of article 346.21 of the Tax Code of the Russian Federation). During the year, taxpayers, if they have income from operating activities, must pay three advance payments: for the first quarter - until April 25 inclusive; for six months - until July 25 inclusive and for 9 months - until October 25 inclusive.

At the end of the year, tax is paid according to the simplified tax system, minus previously paid advances. The tax is calculated on an accrual basis. The deadline for paying the annual tax corresponds to the deadline for submitting a declaration under the simplified tax system: organizations must transfer the annual payment no later than March 31, individual entrepreneurs - no later than April 30.

Advance payments and tax according to the simplified tax system are transferred in full rubles without kopecks.

Calculation example. The tax according to the simplified tax system for the year amounted to 100,000 rubles. There was no income in the first quarter, no advances were paid. For six months the advance amounted to 15,000 rubles, for 9 months - 25,000 rubles. At the end of the year, you need to pay 60,000 rubles (100,000 - 15,000 - 25,000).

Object of taxation - income

Tax rate: 6 %.

Tax base: income listed in Art. 346.15 Tax Code of the Russian Federation.

How to reduce your tax amount. “Simplers” can reduce the amount of tax on the grounds listed in clause 3.1 of Art. 346.21 Tax Code of the Russian Federation.

Thus, the tax can be reduced by:

• insurance premiums for compulsory pension insurance;
• insurance premiums for compulsory health insurance;
• insurance premiums for compulsory social insurance against accidents at work and occupational diseases;
• insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity;
• expenses for sick leave at the expense of the employer (except for industrial accidents and occupational diseases). The days paid by the policyholder in the cases listed in clause 1, part 2, art. 3 Federal Law dated December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”;
• payments under voluntary personal insurance contracts in favor of employees in the event of their temporary disability (except for industrial accidents and occupational diseases).

Important! Organizations and individual entrepreneurs with employees can reduce the amount of tax according to the simplified tax system no more than 50% for the above reasons.

Calculation example. Let’s say the annual tax of an individual entrepreneur with employees is 10,000 rubles, and insurance premiums (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation) are 6,000 rubles. We reduce the amount of tax on contributions, but by no more than 50%, that is, only by 5,000 rubles (10,000: 2). It turns out that 5,000 rubles of tax must be paid (10,000 - 5,000).

Let's consider another situation: the amount of insurance premiums for the year was 3,000 rubles. In this case, policyholders have the right to reduce the tax by the entire amount of contributions, since contributions do not exceed 50% of the total tax amount. You will need to pay 7,000 rubles for tax on the simplified tax system (10,000 - 3,000) to the budget.

Individual entrepreneurs without employees, who do not make payments and other remuneration to individuals, have the right to reduce the amount of tax on fixed insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in full. But only if these contributions are transferred to the specified funds. If the tax amount at the end of the year is less than the transferred contributions, there is no need to pay tax to the budget.

Please note. If an individual entrepreneur without employees transferred the entire amount of fixed insurance payments for the current year in the first quarter, the advance payment for the simplified tax system for the first quarter can be reduced by the entire amount of contributions. If the tax turns out to be lower than the fixed payment, then you can use the “deduction” in the next reporting period (when calculating the tax for six months, 9 months, or a year).

: Income multiplied by 6% minus insurance premiums and/or fixed payments of individual entrepreneurs minus previously paid advance payments.

The procedure for determining income is explained in Art. 346.15 Tax Code of the Russian Federation.

Calculation example. In the first quarter of 2015, an individual entrepreneur transferred fixed contributions for himself in the amount of 22,261.38 rubles (in calculations we will use the amount without kopecks). That is, he transferred the entire annual amount at once. Let's consider the calculation of advance payments.

I quarter

Individual entrepreneur income - 300,000 rubles

The tax will be 18,000 rubles (300,000 x 6%)

The advance payment will be equal to 0 (since contributions exceeded the tax, 18,000< 22 261)

I half of the year

Individual entrepreneur income (cumulative total) - 400,000 rubles

The advance payment will be 1,739 rubles (24,000 - 22,261)

9 months

Individual entrepreneur income (cumulative total) - 400,000 rubles (there was no income in the third quarter)

The tax will be 24,000 rubles (400,000 x 6%)

The down payment will be 0 (24,000 - 22,261 - 1739). Since the amount of income has not changed, and an advance payment was paid for half a year, there is no need to transfer anything to the budget for 9 months.

Individual entrepreneur income (cumulative total) - 500,000 rubles

The tax excluding advance payments will be 30,000 rubles (500,000 x 6%)

The tax payable will be 6,000 rubles (30,000 - 22,261 - 1,739)

Advice for individual entrepreneurs. It is more convenient and profitable to pay fixed payments to the Pension Fund and the Federal Compulsory Medical Insurance Fund quarterly in order to reduce the advance payment of the simplified tax system.

Object of taxation - income minus expenses

How to reduce your tax base. To reduce your tax base, keep all documents that support expenses. In addition, expenses must be economically justified and paid (clause 2 of Article 346.17 of the Tax Code of the Russian Federation). Only those expenses that are named in Art. 346.16 Tax Code of the Russian Federation.

The tax base can be reduced by the amount of the loss received based on the results of previous tax periods (clause 7 of Article 346.18 of the Tax Code of the Russian Federation).

Important! An individual entrepreneur can include in expenses not only insurance premiums paid for employees, but also a fixed payment paid for himself (clause 7 of Article 346.16 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated April 29, 2013 No. 03-11-11/15001).

Formula for calculating tax and advance payment: (Income minus expenses) multiply by 15% (or another rate established by the subject)minus previously paid advance payments.

Calculation example. For example, let's take the basic tax rate, which is 15%.

I quarter

Income - 300,000 rubles

Accounted expenses - 50,000 rubles

The advance payment will be 37,500 rubles ((300,000 - 50,000) x 15%)

I half of the year

Income (cumulative total) - 400,000 rubles

Accounted expenses (cumulative total) - 100,000 rubles

The advance payment will be 7,500 rubles ((400,000 - 100,000) x 15% - 37,500)

9 months

Income (cumulative total) - 400,000 rubles (there was no income in the third quarter)

Accounted expenses (cumulative total) - 120,000 rubles

The down payment will be equal to 0 ((400,000 - 120,000) x 15% - 37,500 - 7500). Taking into account previous advance payments, the result was an overpayment, so there is no need to pay anything to the budget for 9 months.

Income (cumulative total) - 500,000 rubles

Accounted expenses (cumulative total) - 150,000 rubles

The tax will be 7,500 rubles ((500,000 - 150,000) x 15% - 37,500 - 7500)

Let's calculate the minimum tax - 1% of income (clause 6 of Article 346.18 of the Tax Code of the Russian Federation).

500,000 x 1% = 5,000 rubles. During the year, 52,500 rubles were paid (37,500 + 7,500 + 7,500).

52,500 > 5,000, therefore, there is no need to pay the minimum tax.

Please note. When paying advance payments later than the established deadlines, penalties are accrued in the manner prescribed by Art. 75 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of the Russian Federation dated February 24, 2015 No. 03-11-06/2/9012).

Service expert Standard

Rogacheva E.A.

The article discusses what the simplified tax system is, an advance payment, terms for paying advance payments, provides examples of calculating advance payments, annual tax, and also identifies more profitable simplified taxation options for an entrepreneur.

The simplified taxation system is a very convenient method of paying taxes for many entrepreneurs and not only simplifies the process of reporting and paying taxes, but also makes it possible to significantly reduce their amount. When starting a new business individual entrepreneurs and legal entities need to determine the most profitable taxation system for themselves.

There are two special regimes - simplified tax system and UTII. We will talk about the simplified tax system, when its use is profitable, what rates of deduction of advance payments are best to use.

What is an advance report under the simplified tax system?

STS (simplified taxation system) is a special taxation regime that can be used by individual entrepreneurs or legal entities. The peculiarity of this system is that the taxpayer does not pay taxes on profits, property, personal income tax, VAT (except for import VAT), all this is replaced by payment of advance payments.

Advance payment (AP) is a special payment, prepayment of tax, paid three times a year after reporting quarters by each entity economic activity, which are on the simplified tax system.

Advance payments under the simplified tax system, as we have already said, are paid by simplifiers three times a year:

• For the first quarter - until April 25 of the current reporting year;
• For the 1st and 2nd quarters - until July 25 of the current reporting year;
• For the 1st, 2nd and 3rd quarters - until October 25 of the current reporting year.

To pay tax after the end of the year, an entrepreneur or legal entity only needs to calculate the balance, and then pay it on time. Due dates tax return and advance payments under the simplified tax system coincide, namely:

• for legal entities, the deadline for submitting declarations is simplified system taxation and payment of taxes for the previous year is determined on April 2 (for example, payment and submission of the declaration for 2017 must be completed by April 2, 2018);
• for individual entrepreneurs, the deadline for submitting a declaration under the simplified taxation system and paying tax for the previous year is until May 3 of the current year (for example, individual entrepreneurs must pay tax and submit a declaration for 2017 by May 3, 2018).

You should know that if an enterprise on the simplified tax system has ceased its activities or has lost the right to be on the simplified tax system, then the tax must be paid next month by the 25th.

What happens if you are late with payment for AP according to the simplified tax system?

If you are late in paying the advance payment, the tax service will charge a penalty for each day of non-payment, and will even count the days for which the money already paid will reach the budget. Therefore, you should not think that you can only pay tax at the end of the year, ignoring advance payments.

There are two options interest rate when choosing to pay tax according to the simplified tax system:

• simplified tax system “income” - rate 6%;
• STS “income-expenses” - rate 5-15% (rate gradation depends on the region and type of activity of the enterprise).

How to calculate an advance payment under the simplified tax system “income”?

The “income” payment system should be chosen by those entrepreneurs whose activities provide for insignificant income. The advantage of choosing a 6% rate is that tax authorities rarely check such taxpayers. The reason is that expenses (with the exception of insurance premiums) are not taken into account for tax purposes.

When the object of taxation is only income under the simplified tax system, then calculate the tax or advance payment you need according to the following scheme: the amount of income must be multiplied by 6%, which will be equal to the advance payment (tax according to the simplified tax system).

After this, it is possible to reduce the amount of the calculated payment:

• Individually working entrepreneurs have the opportunity to reduce their tax payment to zero - by 100%. When the amount of insurance premiums is greater than or equal to the tax, then it will be reduced by this amount. Discount = insurance premiums for entrepreneur<= 100% суммы платежа.
• Entrepreneurs and companies that have employees can reduce payments by exactly half. This half is the amount of insurance premiums for your staff and for yourself, the payment of which can be confirmed by bills. The entrepreneur includes contributions for himself in the “discount” if it falls within half of the tax payment. Discount = contributions for employees + contributions for yourself<= 50% суммы АП.

If the individual entrepreneur first used the first method of “discount” on AP (tax), then after he decided to hire workers, he must immediately switch to the second method. And vice versa, if at the beginning of the year the employee was registered with a tax-paying employer and was soon dismissed, then by the end of the year the employer will not be able to use a 100% reduction in the amount of the AP.

So, you can now adjust the calculation formula as follows: the amount of income multiplied by 6% - insurance premiums (for yourself + for staff) - AP of previous periods = AP (tax).

Let’s calculate the AP according to the simplified tax system “income”:

Based on the cumulative results of work for the quarters of 2017, entrepreneur “A” received the following income and insurance premiums:

• first quarter - 270 thousand rubles. and 4049.1 rub.;
• half-year - 580 thousand rubles. and 8096.2 rubles;
• 9 months - 930 thousand rubles. and 12144.3 rubles;
• year - 1340 thousand rubles. and 16192.5 rubles.

Advance payment for the first quarter = 270,000* 6% - 4,049.1 = 12,150.9 rubles.

When the amount of tax is greater than the amount of insurance premiums, the payer does not pay anything to the tax service.

AP for six months = 580 thousand * 6% - (8,096.2 + 12,150.9) = 14,552.9 rubles.

Likewise, if the deduction amount was greater than the tax amount, then there is no need to pay an advance payment.

AP for 9 months = 930 thousand * 6% - (12144.3 + 12150.9 + 14552.9) = 16951.9 rub.

The deductible amount is greater than the amount of insurance premiums, so the advance payment is reduced, but not equal to zero.

Scheme for calculating advance payments according to the simplified tax system “income - expenses”

To calculate the amount payable using this method, expenses are subtracted from income for the reporting period, including insurance premiums for yourself and for staff. It happens that last year the tax was paid, but as a result of the results of activities, the entrepreneur ultimately received a loss, then at the end of the current year he has the right to take into account the amount of this loss in calculating the amount of tax as one of the expenses.

AP = (income - expenses (cumulative) * 15% (from 5 to 15% depending on the region and type of activity) - the estimated amount of the AP of previous quarters.

STS - simplified taxation regime. It is suitable for many individual entrepreneurs, as well as legal entities. It is worth noting that if an enterprise intends to choose a simplified tax system, then it must decide in advance which method of paying advance payments it will use. There are two methods for calculating the amount due:

1. Taking into account income.
2. Taking into account income and at the same time deducting expenses. The main difference is the interest rate.