Advance payment for income tax. Simplified tax system with the object “income”: how to calculate an advance tax payment

What's happened advance payment according to 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, in order to timely finance state expenses, it is advisable to ensure a more uniform income Money 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 under 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 for individual entrepreneurs There are 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.

Contributions to 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.
Payment of sick leave benefits at the expense of the employer.
Insurance premiums under contracts concluded in favor of employees in the event of their incapacity for work.
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 to individuals and pay 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 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 decided 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. Penalty amount for individuals 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 in a 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 10/01/2017.

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.

The simplified tax system is a preferential tax regime, when used, a legal entity or individual entrepreneur does not pay income tax, on the property of an organization, etc. They pay instead single tax. In order to pay a single tax, you must select an object of taxation.

Such objects can be:

Organizational income. The rate when using only income to calculate tax is 6%;
Income minus expenses. In this case, the other rate is 15%.

The single tax is paid once a year, and, accordingly, advance payments for it are calculated in an incremental period for the 1st quarter, for the 1st half of the year or for 9 months.

If advance payments are calculated correctly, the tax amount by the end of the year will be equal to the payments already paid.

Calculation of advance payments under the simplified tax system

The amount of advance payments when applying the simplified tax system is calculated on an accrual basis. The amount of advance tax is paid for the entire period (for example, half a year) minus the amount already paid, for early period(for example, for the 1st quarter).

The amount of tax payable is calculated using the following formulas:

When using 6% rate tax, the amount of all income taken into account is multiplied by 6%. All income that must be taken into account when calculating tax is given in Art. 346.15 Tax Code of the Russian Federation;
When using 15% rate tax, the tax base is all accounted income reduced by accountable expenses. What expenses are deductible are described in Art. 346.16 Tax Code of the Russian Federation. A prerequisite for accepting expenses is their documentary confirmation.

There is no particular difference when calculating tax for different tax bases. When applying the simplified tax system “Income minus expenses”, you need to very carefully take into account expenses that reduce the amount of income. Otherwise, these expenses will not be taken into account by the tax office, and the amount of tax will increase accordingly. Therefore, before choosing “Income minus expenses”, you must carefully calculate possible losses.

Taxpayers who use the simplified tax system “Income” can reduce their advance tax payment by the amount of mandatory insurance contributions paid to the Pension Fund.

Payment deadlines, penalties and fines for non-payment

The single tax must be paid no later than 25th of next month. That is:

For the 1st quarter - no later than April 25;
For half a year - no later than July 25;
For 9 months - no later than October 25.

And to hand over tax return according to a single tax, legal entities obliged until March 31 next year (clause 1.1 of Article 346.23 of the Tax Code of the Russian Federation), and individual entrepreneurs - until April 30 next year (clause 1.2 of article 346.23 of the Tax Code of the Russian Federation).

If advance payments are not paid on time, a penalty will be charged. According to tax legislation (clause 4 of article 75 of the Tax Code of the Russian Federation), the amount of the penalty is equal to 1/300 of the Central Bank refinancing rate on the day of delay. This amount of penalty is accrued for each day of late payments.

Violation of the procedure and deadlines for payment of advance payments for the single tax on the simplified tax system is not grounds for attracting legal entities. person, individual entrepreneur or executive(accountant or director) to liability. There is no penalty for late advance payments.

If the taxpayer has missed the deadline for submitting tax office declaration for a single tax, then in this case a fine is already provided. The amount of the fine, according to clause 2 of Art. 119 of the Tax Code of the Russian Federation, equal to 5% from the unpaid amount for each month (full or incomplete).

But Tax Code There are restrictions on the amount of the fine - it cannot be less than 1000 rubles, but it should not exceed 30% of the amount of unpaid tax (clause 1 of Article 119 of the Tax Code of the Russian Federation).

Accounting for advance payments for single tax

When calculating and paying advance payments, as well as the single tax according to the simplified tax system, the following accounts are used:

Account 51 - current account;
Account 68 - calculations for taxes and fees;
Account 99 - profits and losses.

The accounting entries will be as follows:

Kt 68 Dt 99- the accrual of the amount of advance payment or tax is reflected;
Kt 51 Dt 68- payment of an advance payment or single tax is reflected.

When using the simplified tax system, it is necessary to monitor the deadlines for payment of both advance payments and the tax itself. Although this is a preferential regime, the sanctions for violating the terms and procedure for payment are the same as for the main tax regime.

Applying the simplified tax regime, the company must make advance payments at the end of each reporting period.

Deadlines for payment of advance payments

The obligation to pay advance payments arises for simplifiers within the following periods:

April 25 – for the first quarter;
July 25 – 6 months;
October 25 – in 9 months.

For 12 months, additional tax is paid, taking into account the listed advances by organizations until March 31, individual entrepreneurs - until April 30 of the next year inclusive.

If activity on the simplified tax system is terminated, then the tax must be paid by the 25th day of the month following the month of termination of operation.

If the right to a special regime is lost, then the tax must be paid in full by the 25th day of the month following the quarter in which the ability to apply the simplified tax system was lost.

Failure to pay tax on time after 12 months entails a fine, the amount of which is regulated by Art. 122. Tax Code of the Russian Federation. Late transfer of advance payments is not a reason for imposing a fine, but penalties are accrued for days of delay.

Advance payments with the “income” object

During the year, the payer of the simplified tax system pays advances on the single tax. The simplifier needs to calculate the amounts of these payments independently. For the calculation, data is taken from the 1st section of the Book of Income and Expenses, which companies using a simplified system must maintain.

The payment to be transferred should be calculated using the following formula:

Advance payment = amount of income * rate - amount that reduces payment - advances for previous periods of the year.

Income is taken in total from January of the current year:

until March inclusive for the first quarter;
up to June inclusive for 6 months;
up to October inclusive for 9 months.

The simplified tax rate for such a taxable object is 6%. Russian subjects have the right to reduce its value at their discretion. Therefore, companies in each individual region need to clarify the current rate.

Simplified citizens paying income tax are allowed to reduce their payment by:

Mandatory insurance contributions for workers;
Disability benefits paid for the first days of sick leave.

The reduction includes amounts actually issued or transferred by the company. For example, when calculating the advance for the first quarter. disability benefits paid in April are not taken into account, but they will be taken into account in calculating the advance payment for 6 months.

Information about amounts that can reduce the amount of the advance payment under the simplified tax system is taken from the 4th section of the Simplified Accounting Book.

The Tax Code of the Russian Federation provides for a limit within which the amount can be reduced - 50% of the income for the reporting period.

The maximum possible amount by which the advance payment can be reduced = Income for the reporting period * simplified tax rate / 2

The amount that reduces the tax due for transfer is a tax deduction.

From January 2015, a trade fee can also be included in the deduction if an activity for which this fee was established was carried out during the period.

Thus, to calculate the advance payment of the simplified tax system, you need to perform the following steps:

Add up the income received in the period for which the calculation is carried out;
Find out the current tax rate for your region;
Add up period expenses that may reduce the payment;
Calculate the maximum possible amount by which the payment can be reduced, taking into account the income received;
Set the exact amount to reduce the payment within the maximum amount from clause 4;
Multiply the amount of income from step 1 by the rate from step 2;
Subtract the amount of deduction from clause 5 from the calculated tax from clause 6;
If the calculation is carried out for 6 or 9 months, then previously paid tax advances must also be subtracted.
The resulting amount must be transferred to the appropriate KBK.

For the year, tax is calculated using the same formula as advance payments.

Calculation example

The company operates on the simplified tax system and taxes income (rate – 6%).

Calculation for the first quarter

Amount to reduce the advance for the first quarter = 30,000 + 4,000 = 34,000 rubles. (does not exceed the maximum possible amount by which the payment can be reduced, equal to 1,200,000 * 6% / 2 = 36,000 rubles).

Advance for the first quarter = 1,200,000 * 6% – 34,000 = 38,000 rub.

Calculation for half a year:

Amount to be reduced for 6 months. = 60,000 + 10,000 = 70,000 rub. (exceeds the maximum amount equal to 2,000,000 * 6% / 2 = 60,000 rubles, only 60,000 are taken into account in the calculation).

Advance for 6 months. = 2000000 * 6% – 60000 – 38000 = 22000 rub.

Calculation for 9 months:

Amount to be reduced = 90,000 + 10,000 = 100,000 rub. (exceeds 2,500,000 * 6% / 2 = 75,000 rubles, takes into account 75,000 in the calculation).

Advance for 9 months. = 2500000 * 6% – 75000 – (38000 + 22000) = 15000 rub.

Calculation for the year:

Amount to be reduced = 120,000 + 10,000 = 130,000 rub. (exceeds 4,000,000 * 6% / 2 = 120,000 rubles, we take 120,000 into calculation).

Tax for the year = 4,000,000 * 6% – 120,000 – (38,000 + 22,000 + 15,000) = 45,000 rubles.

Advance payments “income-expenses”

Simplified residents who pay tax on the difference between income and expenses must also make advance payments three times a year, and at the end of the year pay the required amount of tax.

The formula for calculation is:

Advance payment = (income - expenses) * rate - advances paid for past periods of this year.

The amount of income and expenses is taken in total form from the beginning of the year.

The maximum rate is 15%, Russian subjects their laws can reduce this value.

If the amounts of income and expenses are the same, then the advance payment takes on a zero value, and there is no need to transfer the advance. Also, there will be no such obligation if expenses for a period exceed income for the same time period.

For the year, calculations should be carried out in the following order:

Calculate tax using the formula = (income for the year – expenses for the year – loss from previous periods taken into account in the current period) * rate;
Calculate minimum tax = annual income * 1%;
If the tax from clause 1 is greater than or equal to the minimum tax from clause 2, then the amount to be transferred = the tax from clause 1 – previously paid advances;
If the tax from clause 1 is less than in clause 2, then the amount to be transferred = the minimum tax from clause 2 - previously paid advances.

Calculation example

The company operates on the simplified tax system and taxes the difference between income and expenses (rate 15%).

Period	Income since January, rub.	Expenses since January, rub.
1 sq.	120000	40000
6 months	200000	90000
9 months	250000	130000
Year	400000	250000

I quarter:

Advance = (120,000 – 40,000) * 15% = 12,000 rub.

Half year:

Advance = (200,000 – 90,000) * 15% – 12,000 = 4,500 rubles.

9 months:

Advance = (250,000 – 130,000) * 15% – (12,000 + 4,500) = 1,500 rubles.

Tax for the year = (400,000 – 250,000) * 15% = 22,500 rubles.

Minimum tax = 400,000 * 1% = 4,000 rubles.

Since the amount of tax for 12 months. exceeds the minimum amount, then you need to pay extra for the year:

Tax = 22500 – (12000 + 4500 + 1500) = 6000 rub.

Advance payments for individual entrepreneurs

An individual forming an individual entrepreneur using the simplified system is also required to pay advance payments; the deadlines for their transfer coincide with those established for a legal entity - the 25th day of the month following the period recognized as the reporting period. Based on the results of 12 months, additional tax is paid until April 30 of the next year inclusive.

The procedure for calculating the simplified tax system for individual entrepreneurs is similar to that discussed above.

There is one peculiarity regarding the “income” object. An entrepreneur, in addition to contributions to funds for employees, is also required to pay medical and pension contributions for himself. The amount of insurance contributions for yourself can be taken into account to reduce the tax (or advances on it).

That is, an individual entrepreneur with an income object can subtract from the tax amount the costs of insurance contributions to employees and sick leave paid to them, as well as the amount of contributions for themselves (within 50% of the tax amount for the period). This statement is true for individual entrepreneurs with staff.

If an individual entrepreneur does not have employees, then the tax and advances on it are reduced by the listed insurance deductions for themselves in full.

The amount of contributions for yourself includes deductions for pension and health insurance.

To the Pension Fund you need to pay 19,356.48 rubles for 12 months; if income for the year is more than 300,000 rubles, then this amount increases by one% of the excess.

It is necessary to transfer 3,796.85 rubles to the Compulsory Medical Insurance Fund for 12 months.

The total amount of the deduction, which can reduce the simplified tax system and advances for it for individual entrepreneurs without employees, is 23,153.33 rubles. The indicated values correspond to 2016.

If this contribution is paid in quarterly installments, then it is included in the deduction when calculating each advance payment. If an individual entrepreneur transfers this contribution in one amount at the end of the year, then this amount is included in the deduction only when calculating the annual tax payable.

The simplified tax system is a special taxation regime, which is used to report once a year. The tax calculated and transferred by the “simplified tax” is called a single tax, its payment deadline is no later than March 31 for LLCs and April 30 for individual entrepreneurs. Tax legislation also establishes a requirement for quarterly advance payments. After each quarter, an advance tax must be calculated and paid, if, of course, income was received during this time.

Deadlines for making advance payments under the simplified tax system

Let us remind you that the tax period under the simplified tax system is considered to be a year, so settlements with the budget are carried out exactly at its end. But in order to balance revenues throughout the year, “simplified” people must pay tax in installments, based on the results of the reporting periods.

When receiving income for the reporting period, an advance payment must be made using the simplified tax system within 25 days after its end. Those. for the 1st quarter the advance payment must be made before April 25, for the six months - before July 25, for 9 months - before October 25 inclusive. After a year, the tax is calculated, reduced by the amounts of the transferred advances. This is the algorithm for mandatory settlements with the Federal Tax Service.

The Federal Tax Service controls the timing of the transfer of advance payments according to the simplified tax system. Violation of them entails the accrual of penalties for each day of non-payment:

for legal entities in the amount of 1/300 of the refinancing rate for the first 30 days of delay and 1/150 for subsequent ones,
For individual entrepreneurs, penalties in the amount of 1/300 of the ref rate are charged for the entire overdue period.

Reducing the amount of tax due to deductions

Contributions paid by organizations and individual entrepreneurs for hired personnel reduce the calculated amounts of the single tax, but the conditions for reducing the tax amount depend on the chosen simplified tax system:

using the simplified tax system “Income” you can reduce the amount of calculated tax (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation);
under the simplified tax system “Income minus expenses”, deductions are taken into account in the cost structure (Article 346.16 of the Tax Code of the Russian Federation).

For legal entities and individual entrepreneurs on the simplified tax system “6% of income” with hired employees, the tax can be reduced by half at the expense of paid insurance premiums, sick leave from the employer’s funds and payments under voluntary personal insurance contracts, and individual entrepreneurs working as one person have the right to reduce the tax for the entire amount of insurance premiums “for yourself”. If such a businessman expanded production and hired employees, then he will be able to reduce the tax by the full amount of deductions only for the tax period when he worked without staff.

The 6% and 15% simplified taxation system regimes differ markedly in the calculation of the tax base, the applied rates and the calculation algorithm itself. Let's look at how to calculate advance payments and a single tax for each of these systems.

Advance payments of the simplified tax system “Income” in 2018

The tax calculation base is the sum of all income – operating and non-operating.

Example 1

The annual income of individual entrepreneurs without employees in 2018 was 915,000 rubles. Individual entrepreneurs paid contributions for themselves in the amount of 38,535 rubles, consisting of:

– established fixed amount of 32,385 rubles.

– 6150 rub. from income exceeding 300,000 rubles. (915,000 – 300,000) x 1%). An individual entrepreneur can pay this amount both in 2018 and before 07/01/2019. Let’s assume that the businessman paid them in 2018. I made payments quarterly:

in 1 sq. – 8500 rub.;

in 2 sq. – 8500 rub.;

in 3 sq. – 10,500 rub.;

in 4 sq. – 11,035 rub.

Period

Income in rub.

Insurance premiums in rub.

Calculation of tax payable in rubles.

243,000 x 6% = 14,580

14,580 – 8500 = 6080 (payment due April 25, 2018)

total for 1 sq.

For half a year:

466,000 x 6% = 27,960

27,960 – 17,000 - 6080 = 4880 (payment due July 25, 2018)

half year total

699,000 x 6% = 41,940

41,940 – 27,500 – 6080 – 4880 = 3480 (payment due October 25, 2018)

September

for a total of 9 months.

For the year: 915,000 x 6% = 54,900

54,900 – 38,535 – 6080 – 4880 – 3480 = 1925 (payment due April 30, 2019)

total for the year

The table shows the full tax calculation for the year. As a result, taking into account the paid contributions, the tax amount for the year amounted to 16,365 rubles. (6080 + 4880+ 3480 + 1925) instead of 54,900 rubles.

A similar calculation is relevant for individual entrepreneurs without staff. With a staff of employees, a businessman can reduce the tax by only half of its amount. This rule also applies to enterprises using the simplified tax system “6% of income.”

Calculation of advance payments according to the simplified tax system “Income minus expenses”

In this special regime, contributions can only be taken into account in the cost structure. Let's consider how to correctly calculate advances and taxes in this case.

Example 2

We will take the initial data of the previous example as a basis, supplementing them with costs, which already include fixed insurance premiums. Let’s assume that an individual entrepreneur without employees operates at the “15% of the difference between income and costs” mode.

Period

Income

Expenses

Tax calculation in rubles.

(243,000 – 100,000) x 15% = 21,450

total for 1 sq.

For half a year:

(466,000 – 191,000) x 15% = 41,250

41 250 – 21 450 = 19 800

half year total

(699,000 – 287,000) x 15% = 61,800

61 800 – 21 450 – 19 800 = 20 550

September

total for 9 months

(915,000 – 388,000) x 15% = 79,050 rub.

79 050 – 21 450 – 19 800 – 20 550 = 17 250

total for the year

Thus, the tax amount for the year was 79,050 rubles. (21,450 + 19,800 + 20,550 + 17,250).

All calculated amounts of payments to individual entrepreneurs should be transferred within the established time limits: before the 25th day of the next month for advances for the reporting period and before April 30 of the following year for the reporting year - the final tax amount.

Companies and entrepreneurs using the simplified tax system transfer advance tax payments to the budget three times a year. We will tell you about the procedure for calculating payments for tax objects “Income” and “Income minus expenses”.

Deadlines for making advance payments on the simplified tax system in 2019

At the end of each quarter, businessmen must make a kind of “prepayment of taxes” - an advance payment. Payment is made within 25 days after the end of the reporting quarter. If the 25th falls on a weekend, the payment deadline is moved to the next weekday.

for the 1st quarter of 2019 - until April 25, 2019;
for the 1st half of 2019 - until July 25, 2019;
for 9 months of 2019 - until October 25, 2019.

At the end of the tax period—the calendar year—you need to calculate the remaining tax and pay it. The deadline for payment is the same as for filing a tax return:

LLCs must submit a declaration under the simplified tax system and pay tax under the simplified tax system for the previous year 2017 by April 1, 2019.
Individual entrepreneurs must submit a declaration under the simplified tax system and pay tax under the simplified tax system for the previous year 2017 by April 30, 2019.

Tax according to the simplified tax system is paid within special terms in two cases:

the activity that was carried out on the simplified tax system is terminated - no later than the 25th day of the month following the month in which the activity ceased;
in case of violation of restrictions and loss of the right to use the simplified tax system - no later than the 25th day of the month following the quarter in which the taxpayer lost the right to use the simplified system.

If you forgot about the advance payment or were late with the payment, the tax service will charge penalties for each day of non-payment - until the money reaches the budget. Those entrepreneurs who decide to pay the tax once at the end of the year, without any “prepayments,” can expect an impressive amount of penalties.

Calculation of advance payment for simplified tax system 6%

The procedure for calculating advance payments under the simplified tax system “income” and “income minus expenses” has not changed. The same rules apply as in 2018.

Step 1. To calculate the tax base, we sum up all the company’s income from the beginning of the year to the end of the quarter for which we calculate the advance payment. These numbers are taken from column 4 of section 1 KUDiR. Revenue from sales and other income, the list of which is given in Art. 249 and art. 250 Tax Code of the Russian Federation.

We calculate the tax amount using the formula: Income * 6%.

Check the tax rate for your type of activity in your region - it can be reduced even to 1%.

Step 2. Payers of the 6% simplified tax system have the right to apply a tax deduction and reduce the amount of tax. The tax can be reduced by the amount of insurance premiums for yourself and your employees and by the amount of sick leave paid at the expense of the employer. Companies that pay a trade tax include the amount of the fee in their tax deduction.

LLCs and entrepreneurs with employees reduce tax by no more than 50%.
An individual entrepreneur without employees has the right to reduce the tax by the amount of all insurance premiums that he pays for himself.

Step 3. From the resulting amount, you need to subtract advance payments that were made in previous periods of the current calendar year.

An example of calculating an advance payment for the 2nd quarter according to the simplified tax system 6%

Fire and Ice LLC received income in the amount of 660,000 rubles for the first half of the year. Of these, in the 1st quarter 310,000 rubles and in the 2nd quarter 350,000 rubles. Advance payment for the 1st quarter - 9,300 rubles.

We calculate the tax: 660,000 * 6% = 39,600 rubles.

We do tax deductions. The organization has 2 employees, they pay contributions of 20,000 per month, there were no sick days for six months, the company does not pay a trading fee. So, for 6 months, contributions of 20,000 * 6 = 120,000 rubles were paid. We see that the amount tax deduction more than the amount tax, which means we can reduce the tax by only 50%. 39,600 * 50% = 19,800 rubles.

Now we subtract from this amount the advance payment paid after the 1st quarter:
19,800 - 9,300 = 10,500 rubles.

So, for the 2nd quarter you need to make an advance payment of 10,500 rubles.

Calculation of advance payment for simplified tax system 15%

Step 1. We sum up all the company’s income from the beginning of the year to the end of the required quarter. We take the numbers from column 4 of section 1 KUDiR. Income for the simplified tax system includes proceeds from sales and other income that are listed in Art. 249 and art. 250 Tax Code of the Russian Federation.

Step 2. We sum up business expenses from the beginning of the year to the end of the required period; we take the numbers from column 5 of section 1 of KUDiR. Full list costs that can be taken into account as expenses of the enterprise are given in Art. 346.16 Tax Code of the Russian Federation. It is also important to follow the procedure for accounting for expenses: expenses must be directly related to the activities of the enterprise, must be paid and recorded in the accounting department. We talked about how to correctly account for the costs of the simplified tax system. Insurance premiums for the simplified tax system of 15% are considered expenses and are taken into account as part of them.

We calculate the tax amount using the formula: (Income - Expenses) * 15%.

Check the tax rate for the type of activity of your enterprise in your region. Since 2016, the region can set a differentiated rate from 5 to 15%.

Step 3. Now we subtract from the tax amount the advance payments that were made in previous periods of the current calendar year.

An example of calculating an advance payment for the 3rd quarter according to the simplified tax system 15%

IP Myshkin A.V. Since the beginning of the year, I received an income of 450,000 rubles. Of these, for the 1st quarter 120,000 rubles, for the 2nd quarter 140,000 rubles and for the 3rd quarter 190,000 rubles.

Expenses since the beginning of the year amounted to 120,000 rubles. Of these, 30,000 rubles - in the 1st quarter, 40,000 rubles in the 2nd quarter and 40,000 rubles in the 3rd quarter.

Advance payments amounted to: 13,500 rubles in the 1st quarter and 15,000 rubles in the 2nd quarter.

Let's calculate the amount payable in the 3rd quarter: (450,000 - 120,000) * 15% = 49,500 rubles.

Let's subtract payments from previous quarters from this amount: 49,500 - 13,500 - 15,000 = 21,000 rubles.

So, according to the results of the 3rd quarter, individual entrepreneur Myshkin must pay 21,000 rubles.

The online service Kontur.Accounting automatically calculates advance payments based on KUDiR and data on insurance premiums and sick leave. The service generates payment order and reminds you in advance about the upcoming payment. Integration with banks makes it easy to prepay taxes. Pay taxes with Kontur.Accounting, keep records, pay salaries, send reports and benefit from the support of our experts.