Advances for tax on income minus expenses. How to calculate an advance payment according to the simplified tax system

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 that can be reduced advance payment= 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, the deduction can also include trade fee, if during the period an activity was carried out in respect of which this fee was established.

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 making 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.

When and how are advances paid to the state treasury if the company operates under a special regime? What are the consequences of late payment of the advance payment?

Everyone should know this legal entity and individual entrepreneur in simplified form. Therefore, let’s look at what the Tax Code says about this.

Highlights

What is a simplified system and what object of taxation should be preferred - without understanding such information, the application of the simplified tax system may not be as rosy as management imagined.

After all, if you choose an object incorrectly, it is unlikely that you will be able to reduce the tax amount.

What is it?

USN is a taxation system with simplified tax and accounting. Working in this mode, companies have the opportunity to bypass a number of taxes (property, profit, personal income tax, VAT), and only pay single tax and insurance premiums.

Feature of the transition - organizations have the right to switch to the simplified tax system from the beginning of the tax period after submitting a notification to tax authority.

Selecting an object of taxation

Companies have the right to change the tax object annually, but not earlier than the start next tax period. This opportunity is not available in the middle of the year.

There are 2 objects of taxation:

If the taxpayer has selected the “Income” object, then expenses will not be taken into account when calculating the tax amount.

But the single tax may be reduced by the amount of insurance contributions to the Social Insurance Fund and the Pension Fund of the Russian Federation (Article 346.21, paragraph 3 of the Tax Code), the amount of benefits for entrusted disability, which was transferred from the personal funds of the company or individual entrepreneur.

Maximum – 50% of a certain tax. Please note that for this taxable item, it will not be possible to pay the minimum tax or carry forward losses to future periods.

If a company operates on the simplified tax system “Income minus expenses”, then when calculating the tax base, profits are reduced by expenses (including contributions) in accordance with Art. 346.18 clause 2 of the Tax Code.

The list of expenses that can be taken into account when calculating the amount of tax is closed and is contained in Art. 346.16 Tax Code. That is, the taxpayer will not be able to take into account those costs that are not on the list.

If at the end of the year it turns out that the amount of the simplified tax system is less than the minimum tax, then the enterprise will transfer the minimum tax (1% of profit) to the state treasury.

Expenses may also exceed profits earned during the tax period. Then the simplifier will be able to reduce the tax base by the amount of losses (Article 346.18, paragraph 7 of the Tax Code). The loss can be carried forward to future years (within 10 years).

Payers have the right to carry forward losses incurred last year into the current tax period. But if this is not done, the right to transfer will remain for the next 9 years.

In the event that losses are received in several periods, they are transferred in the order in which they were received.

If the company does not operate as a result of the reorganization, then the successor reduces the tax base for losses that were received by the organization before the reorganization.

If the company operates without income, then it is better to opt for the “income minus costs” object. In other cases, it is worth carrying out preliminary calculations, the results of which will determine the most profitable object.

For the right choice you need to adhere to the following actions:

When calculating expenses and profits, the tax amount will vary between 6 – 15%. For example, if costs are 30%, then the amount of tax payable is 10.5%; if costs are within 20%, the amount of the single tax will be equal to 12% of profit.

Is it possible to switch to the simplified tax system with OSNO in the middle of the year? Read here.

The tax amount for the “Income” object is only 6%. With proper calculation, the company will be able to reduce the amount of taxes that must be paid.

Regulatory framework

The procedure for the transition and application of the simplified taxation regime is contained in Chapter. 26.2 NC. Calculation and payment of the single tax and advance contributions is carried out in accordance with Art. 346.21 Tax Code.

Despite the fact that there is no need to submit a declaration for the past quarter, advance payments are made. Funds must be transferred according to the location of the enterprise or the place of residence of the individual entrepreneur.

How to pay advance payments under the simplified tax system?

Is it necessary to accrue advance payments under the simplified tax system? There are clear rules that should be followed when paying advances to all enterprises using the simplified tax system. What do simplifiers need to know?

Payment deadline

Advance payments must be transferred next month after the end of the reporting period within the following periods:

There are two more cases when special deadlines are provided for the transfer of tax amounts:

If the last day for transferring the advance payment is a weekend or holiday, then the calculated amounts must be paid on the next business day following the weekend.

Budget qualification code

The following budget classification codes are in effect:

The procedure for filling out a payment order for the quarter

In the payment slip for the transfer of advance contributions to enterprises using the simplified tax system, the following information should be reflected:

Basis of payments (TP – transfer in the current year).
Tax period (Q - quarterly transfers).
Type of transfer (AB – transfer of advance amount).
The purpose of the payment (advance payment for a certain period (1st quarter, six months, etc.), which is sent to the state budget in connection with the organization’s work under a simplified regime), it is worth indicating the object of taxation.

Liability for non-payment (fine)

What sanctions for non-payment of advance amounts of the simplified tax system are applied to violators?

According to Art. 122 of the Tax Code, in case of late payment, a penalty is charged from the taxpayer. The calculation of the penalty is determined in accordance with Art. 75 NK.

The amount of the unpaid advance payment, the number of overdue days and the current refinancing rate are taken into account. Late fees are charged daily (including on weekends and non-working days).

The number of days for which the penalty is calculated is determined from the next day after the deadline for transferring the advance until the amount is fully repaid.

On the day when the amount of the advance and the penalty is paid, the penalty will not be charged (Article 45, paragraph 3 of the Tax Code). Such rules are contained in Art. 75 and section 7 of the Requirements, which are approved by Order of the Taxation Federation of the Russian Federation dated January 18, 2012 No. YAK-7-1/9.

Paid less

If advance payments have not been paid in full, a penalty will be charged on the amount of the arrears.

There is no need to pay a penalty in the case when the reason for the arrears is:

decision of the authorized body to seize the property of the enterprise;
a decision of the court to take measures to suspend movement on the company’s account, seize the taxpayer’s finances or property.

In this case, no penalty will be charged for the duration of the decisions. If an organization submits an application for a deferment, installment plan or to receive investment tax credits, the accrual of penalties will not be suspended (Article 75, paragraph 3, paragraph 2 of the Tax Code).

The penalty will not be accrued in the case where the arrears arise due to the fact that the enterprise was guided by written explanations of the controlling agency (Article 75, paragraph 8 of the Tax Code).

The amount transferred is more (overpayment)

If in the tax period the company made advance transfers of profits at the “income” object and the amount at the end of the year turned out to be greater than the tax balance.
If in the tax period the transferred amount of advance payments is greater than the amount of tax for the year (for example, with the object “Income minus expenses”, if at the end of the year there is little profit and a lot of expenses).
If an error is made in payment documents and a larger advance is charged than necessary.

If there is an overpayment, it is worth checking with the tax authority. To do this, an application is submitted to the Inspectorate.

What to do with the overpayment itself?

There are two ways out of the situation in the absence of a penalty:

If there is a penalty, then the tax authority will offset the overpayment of tax amounts against the payer’s debt (Article 78, paragraph 5 of the Tax Code).

Which account to attribute to (postings)

The following wiring is used:

Questions that arise

A number of questions remain open. Difficulties arise in relation to advance payments most often when receiving losses and determining income when calculating tax. What clarifications on this matter are there in legislative acts?

Do I need to pay an advance payment if a loss is incurred?

Is it necessary to calculate the advance amount and pay it to the budget if the period turns out to be unprofitable?

According to Art. 346.18 Tax Code, payers who work on the simplified tax system “Income minus expenses” transfer the minimum tax if the amount of the single tax is less than the minimum.

Video: advance payments of simplified tax system

That is, the company must pay a minimum tax if losses are incurred during the tax period.

If you have not paid advance amounts, you do not have to worry, since such an obligation will not arise. Some companies still transfer funds in order to pay less at the end of the year.

If a company operates on the simplified tax system “Income” and a loss is recorded, it is still necessary to pay 6%. The results are calculated quarterly on an accrual basis at the beginning of the tax period.

Is an advance considered income?

There is no consensus on whether advance payments are taxable. There is no mention of this in the Tax Code, and therefore the following point of view arises: the advance payment does not need to be included in profit under the simplified tax system, which means that it is not worth paying tax on it.

If a company operates under the simplified tax system, income is considered to be:

profit from the sale of products/services and property rights;
non-operating profit.

Advance amounts are not considered profit from sales. In accordance with Art. 249 of the Tax Code, sales revenue is determined based on all receipts that are associated with determining the amounts for goods sold or rights to property.

According to Art. 39 Tax Code sale of products is a paid transfer of ownership rights to products, works or services. Upon receipt of an advance, there is no transfer of ownership.

Advance payments and non-operating profit are not considered. In accordance with the provisions of Art. 41, profit - benefit economic nature, which is expressed in cash or in kind, subject to evaluation.

If a taxpayer applying a simplified tax regime receives an advance, then there is no benefit. This is explained by the fact that the company will be liable to the enterprise that transferred the advance amount.

Provided that the goods are not provided to the buyer, the advance payment must be transferred back. This means that in this case, advances are not considered profit. Accordingly, taxes on them do not need to be calculated and paid.

Inspectors have a different point of view. If the company operates on the simplified tax system “Income”, the calculation takes into account the profit from the sale, as well as non-operating income.

The date of receipt of profit is the day when funds arrive at the cash desk, property, work, services are received, and debt is repaid. Let's consider the provisions of Ch. 25 of the Tax Code of the Russian Federation.

Property objects, works, services that were received from a person in advance of payment for products/services/work by payers who determine profits and costs using the accrual method cannot be taken into account as profit.

In accordance with Art. 39 of the Tax Code, the date of actual sale of goods can be determined in accordance with Art. 346.17 clause 1 Tax Code Russian Federation.

This is the rationale for the fact that advances received against shipments from the taxpayer are considered a taxable item in the period in which they are received.

Is it necessary to keep a log of received and issued invoices under the simplified tax system? Read here.

Whether personal income tax is taken into account in expenses under the simplified tax system, see here.

The Tax Service is of the opinion that the advance payment should be included in income. The problem of determining the tax base also arises when repaying an advance.

According to the rules prescribed in Art. 346.15 clause 1 of the Tax Code of the Russian Federation, when determining the objects of taxation, profit from Art. 251 Tax Code is not taken into account.

The amount of the advance payment that is returned to the company in this normative act not mentioned.

This means that if the advance payments transferred to the seller were taken into account in the list of costs when calculating the tax base, then the returned amount should be reflected in income.

If the advance amounts were not reflected in expenses, then the returned amounts are not indicated in the taxpayer’s profit.

If you have switched to the simplified tax system, then sooner or later questions about making advance payments will arise.

In order not to get into trouble in the form of penalties and problems with submitting reports at the end of the year, it’s worth looking into this.

After all, if the advance payment is not paid in full or the payment is completely overdue, you will have to bear responsibility for it. And this is fraught with additional costs for the company.

Is it necessary to make advance payments under the simplified procedure?

Good afternoon, I work under the simplified tax system of 6%. I received a letter from the tax office asking me to provide them with an explanation as to why I did not make advance tax payments this year. My income according to the declaration per year is 500 thousand rubles, and by the end of December I have to pay about 40 thousand rubles into the pension. What should I tell the tax office? And should I pay tax? Or can I reduce my tax by 100%? Thank you.

In accordance with clause 3 of Article 346.21 of the Tax Code of the Russian Federation, taxpayers who have chosen income as an object of taxation, based on the results of each reporting period, calculate the amount of the advance tax payment based on the tax rate and actually received income, calculated on an accrual basis from the beginning of the tax period to the end of the first quarter, half year, nine months, respectively, taking into account the previously calculated amounts of advance tax payments. Advance tax payments are paid no later than the 25th day of the first month following the expired reporting period.

In other words, if an individual entrepreneur receives income during the quarter, he makes advance payments (April 25, July 25, October 25). Subsequently, the amounts of advance payments paid are counted against the payment of tax according to the declaration for the year (clause 5 of Article 346.21 of the Tax Code of the Russian Federation). There is only one reason for non-payment of advance payments - lack of income during these periods.

According to clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation, taxpayers who have chosen income as an object of taxation reduce the amount of tax (and advance payments for tax) calculated for the tax (reporting) period by the amount of insurance contributions to the Pension Fund, the Mandatory Mandatory Fund health insurance, Foundation social insurance. In this case, the amount of tax (advance tax payments) cannot be reduced by the amount of expenses specified in this paragraph by more than 50 percent.

Individual entrepreneurs who have chosen income as an object of taxation and do not make payments or other remuneration individuals, reduce the amount of tax (advance tax payments) on insurance contributions paid to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount.

Based on all this, you need to submit an explanation to the tax office why you have not made advance payments. You can refer to lack of income. Of course, this is very suspicious for them - they indicated an income of 500 thousand rubles in their declarations, and suddenly there is no income. Penalties will be charged for late payment of advance payments. The simplified tax amount can be reduced by the amount of insurance premiums paid, but not more than 50%.

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Calculation of advance payment according to the simplified tax system in 2017

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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 2017

At the end of each quarter, businessmen must make a kind of “prepayment of tax” - 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 2017 - until April 25, 2017.
For the 1st half of 2017 - until July 25, 2017.
For 9 months of 2017 - until October 25, 2017.

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 2016 by March 31, 2017.
Individual entrepreneurs must submit a declaration under the simplified tax system and pay tax under the simplified tax system for the previous year 2016 by April 30, 2017.

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. And 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%

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 may be less than 6%. In 2016, according to the “Income” base, the rate was reduced in 33 constituent entities of the Russian Federation.

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 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. Now from the resulting amount we 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 of the tax deduction is greater than the amount of 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.

The tax amount is calculated using the formula: (Income - Expenses) * 15%

Check the tax rate for the type of activity of your enterprise in your region. In 2016, in 71 constituent entities of the Russian Federation, the tax rate based on the “Income minus expenses” base was reduced.

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.

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How to correctly calculate advance payments according to the simplified tax system

The single tax in “simplified” form is inextricably linked with the concept “advance payment according to the simplified tax system”. To pay the state for a single tax, you need to calculate and pay three times advance payments of the simplified tax system and pay the final tax amount once, next year...

What you need to know about advance payments under the simplified tax system

Advance payments according to the simplified tax system You need to calculate and pay regularly, observing payment deadlines. Reporting periods are quarterly, half-yearly and 9 months. Payment must be made by the 25th day of the month following the reporting period. If the 25th falls on a weekend or holiday, you can pay on the next business day after the 25th. Thus, in 2017 for payment of advance payments according to the simplified tax system The following deadlines are established (including weekends and holidays):

Calculation of an advance payment on the simplified tax system “Income”

AP = INCOME x RATE – DEDUCTION

The tax rate for the simplified tax system for income is 6%. However, by decision of regional authorities it can be lowered. 33 regions have already done this. So, for example, in Bryansk region for certain types of activities the rate is set at 3%, in Saratov region– 1%, and in Chukotka – the maximum rate is 4%.

DEDUCTION is the amount of employer funds paid during the reporting period to insurance funds, as well as used to pay sick leave to employees.

The single tax (INCOME * RATE) can be reduced: by a maximum of 50% for organizations and individual entrepreneurs with employees, and by 100% for individual entrepreneurs without employees.

LLC "Raduga" applies the tax system of the simplified tax system "Income" with a rate of 6%. In the 1st quarter, the company managed to sell products worth 300,000 rubles. In addition, she received income from renting out premises in the amount of 60,000 rubles. In the 1st quarter, insurance premiums were paid in the amount of 10,000 rubles. Two employees were paid sick leave in the amount of 4,000 rubles.

Let's carry out calculation of advance payment according to the simplified tax system Income for LLC "Raduga".

RATE = 6%
Single tax = 160000 * 6% = 21600
DEDUCTION = 10000 + 4000 = 14000
LLC "Raduga" has the right to reduce the single tax by a maximum of 50%, that is, 21,600: 2 = 10,800 rubles.

Although the deduction is a larger amount, the advance payment for the first quarter will be 10,800 rubles.

Calculation of advance payments for individual entrepreneurs without employees

An individual entrepreneur without employees has the right to reduce the advance payment by the entire amount of insurance premiums paid during the reporting period. That is, unlike the above example, there is no need to compare the DEDUCTION with 50% of the calculated tax.

Individual entrepreneur Fedorov earned 100,000 rubles using the simplified tax system “Income” in the 1st quarter. and paid 2000 rubles. insurance premiums. In the 2nd and 3rd quarters, income amounted to 120,000 and 130,000 rubles, insurance premiums were paid 5,000 rubles. and 1000 rub. respectively. What amounts of advance payments must an entrepreneur pay?

Until April 25, IP Fedorov pays AP1 = 100,000 x 6% - 2000 rubles. = 4000 rub.
Until July 25 (for six months), the entrepreneur pays AP2 = (100,000 + 120,000) x 6% - (2000 + 5000) - AP1 = 2200 rubles.
Until October 25 (for 9 months) advance payment AP3 = (100,000 + 120,000 + 130,000) x 6% - (2000 + 5000 + 10000) - AP1 - AP2 = -2200. Negative value indicates that there is no need to transfer an advance payment for the third quarter.

Calculation of an advance payment using the simplified tax system “Income minus Expenses”

AP = (INCOME – EXPENSE) x RATE

INCOME is the amount of income received since the beginning of the year. In the Book of Accounting for Income and Expenses, this indicator is reflected in column 4 of section 1. In the simplified version, income includes income from sales and non-operating income specified in Articles 249 and 250 of the Tax Code of the Russian Federation,

EXPENSE is the amount of expenses incurred since the beginning of the year. Only those costs specified in clause 1 of Art. are taken into account. 346.16 Tax Code of the Russian Federation. They must be economically justified, actually paid and supported by documents. In the Book of Income and Expenses, this indicator is reflected in column 5 of section 1.

The tax rate for the simplified tax system “Income minus Expenses” is 15%. Regional authorities may lower the rate. In the Russian Federation, preferential rates apply in 71 regions. For example, in Dagestan for all types of activities the rate is set at 10%, in Karelia - depending on the type of activity the rate is 5, 10 or 12.5%.

Reduce the single tax by the amount tax deductions This mode is not possible, but paid insurance premiums and paid sick leave can be taken into account in expenses.

LLC "Raduga" applies the simplified taxation system "Income minus Expenses" with a rate of 15%. In the 1st quarter, the company managed to sell products worth 300,000 rubles. In addition, she was able to receive income from renting out premises in the amount of 60,000. At the same time, expenses associated with the sale of products amounted to 80,000 rubles, and non-operating expenses - 20,000 rubles.

Let's calculate advance payment according to the simplified tax system for LLC "Raduga" according to the formula:

INCOME = 300000 + 60000 = 360000
CONSUMPTION = 80000 + 20000 = 100000
The tax base for the quarter will be 360,000 – 100,000 = 260,000
A tax rate of 15% must be applied to this amount.
In the end advance payment according to the simplified tax system Income minus AP expenses = 260,000 x 15% = 39,000 rub.

Calculation of advance payments according to the simplified tax system for 9 months

Advance payments according to the simplified tax system are considered a cumulative total. Let's give an example of a calculation.

An LLC with the taxable object “Income” earned 400,000 rubles in the first quarter, 350,000 rubles in the second quarter, and 250,000 rubles in the third quarter. At the same time, in the 1st quarter insurance premiums were paid in the amount of 12,000 rubles, in the second quarter - 10,000 rubles, in the third quarter - 18,000 rubles. How to calculate advance payments for a single tax for a quarter, half a year and 9 months?

For the 1st quarter, AP1 = 400,000 x 6% - 12,000 = 12,000. The company was able to reduce the single tax (24,000 rubles) by the entire amount of contributions paid, since the DEDUCTION does not exceed 50% of the calculated tax amount.
For half a year, AP2 = 750,000 x 6% - 22,000 - AP1 = 11,000 rubles. Here, the DEDUCTION for the six months (22,000) turned out to be less than 50% of the calculated tax amount (45,000: 2 = 22,500). Therefore, we can again reduce the tax by the entire amount of contributions paid. In addition, we deduct the advance payment already paid for the 1st quarter.
For 9 months, contributions amounting to 40,000 were paid. At the same time, the single tax is 1,0000,000 x 6% = 60,000. Since the DEDUCTION is more than 50% of the single tax amount, it is impossible to deduct the entire amount of contributions. The maximum that can be deducted is 30,000. Therefore, the calculation for 9 months is AP3 = 1,000,000 x 6% - 30,000 - AP1 - AP2 = 7,000 rubles.

Thus, in the third quarter you need to pay 7,000 rubles to the budget. The total amount of advance payments for 9 months will be 30,000 rubles.

Questions about advance payments on the simplified tax system

Penalties are calculated based on 1/300 of the refinancing rate for each day of delay. In December 2016, the rate is 10%. Calculate using the formula: Penalty = Advance x Days x 1/300 x 10%. For example, you are 6 days late in paying an advance payment of 20,000. The penalty will be = 20,000 x 6 x 1/300 x 0.1 = 40 rubles.

— If there is a loss in the reporting quarter, what should you do with advance payments?

Under the simplified tax system “Income minus expenses”, in the event of a loss, advance payments are not paid. On the simplified tax system “Income”, advance payments do not depend on expenses, they are calculated only from income. If there was no income, then there will be no advance payments. If there was income, then you need to calculate the tax, reduce it by the amount of deductions and determine the amount of the advance payment.

— How to pay mandatory advance payments if the company’s tax rate according to the simplified tax system has changed during the year?

The advance must be calculated at the new rate from the reporting period when the changes occurred. There is no need to recalculate payments for past reporting periods. If an overpayment occurs, it can be returned from the budget after submitting the declaration.

— Is it necessary to pay a minimum tax of 1% if the advance payment cannot be calculated in the reporting quarter (the company was operating at a loss)?

The minimum tax does not apply to advance payments. It is paid only at the end of the year if the calculated single tax is less than 1% of annual income.

— If the activities of an individual entrepreneur are subject to tax holidays, what to do with advance payments?

No tax - no advance payments. There is no requirement to notify the Federal Tax Service about the application of a zero tax rate.

— The company has not made advance payments since the beginning of 2016. During this time, the key rate of the Bank of Russia changed. What rate should be applied when calculating penalties - at the beginning of the year or at the time of payment?

You can't oversimplify here. The rates valid for the days of delay must be applied. Thus, from January to June 13 the rate was 11%, from June 14 to September 18 - 10.5%, from September 19 - 10%. You need to count the days of delay for each rate and add them up. For example, the penalty for a late advance payment of the 1st quarter may be 50 days. x 11% + 90 days. x 10.5% + 80 days. x 10%.

What you need to know about advance payments under the simplified tax system in 2017

The simplified system is a special preferential regime, the declaration for which is submitted only once a year. Payment of the single tax on the simplified tax system also occurs once a year - no later than March 31 for an LLC and April 30 for an individual entrepreneur. However, these are not all the payments that the simplifier must transfer to the budget. At the end of each reporting period, if there is income, advance tax payments must be calculated and paid.

What are advance payments on the simplified tax system?

Let us repeat, the tax period for the simplified system is calendar year Therefore, the final payment to the state occurs at the end of the year. But in order for budget revenues to be uniform throughout the year, the Tax Code of the Russian Federation established the obligation of simplified taxpayers to pay tax in installments, based on the results of the reporting periods. In essence, this is how the budget is advanced using earlier revenues.

The reporting periods for calculating advance payments under the simplified tax system are the first quarter, half a year and nine months of the year. If a businessman received income during the reporting period, then within 25 days following it, he must calculate and pay 6% (for the simplified tax system Income) or 15% (for the simplified tax system Income minus expenses) of the tax base. If no income was received, then there is no need to pay anything.

Advance payments are called that way because the tax is paid in advance, in advance, without waiting for the end of the year. At the same time, all advance payments under the simplified tax system are taken into account in the declaration and accordingly reduce the total annual amount.

Deadlines for payment of advance payments

Article 346.21 of the Tax Code of the Russian Federation establishes the following deadlines for payment of advance payments under the simplified tax system in 2017:

no later than April 25 for the first quarter;
no later than July 25th for the six-month period;
no later than October 25th for nine months.

For violation of these deadlines, a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation is charged for each day of delay. There is no penalty for late payment of advances, because the deadline for paying the tax itself expires only on March 31 for an LLC and April 30 for an individual entrepreneur. But if you are late to pay the balance before these dates, then a penalty of 20% of the unpaid amount will be imposed.

There is no need to submit any documents confirming the correctness of advance payments to the Federal Tax Service; simply reflect these amounts in KUDiR and keep the documents confirming payment. Information about these amounts based on the results of the reporting periods must also be indicated in the annual declaration.

Reduction of tax on the amount of insurance premiums

Insurance premiums, which an individual entrepreneur pays for himself, as well as contributions for employees of organizations and individual entrepreneurs, reduce the calculated tax amounts.

The order of reduction depends on which tax object is selected:

on the simplified tax system Income, the calculated payment itself is reduced;
on the simplified tax system Income minus Expenses, contributions paid are taken into account in expenses.

For individual entrepreneurs working on the simplified tax system of 6%, there is another important condition - the presence or absence of employees. If an individual entrepreneur has employees hired under an employment or civil contract, then payments can be reduced by no more than 50%. If there are no employees, then payments to the budget can be reduced by the entire amount of contributions paid. With small income of an individual entrepreneur without employees, a situation may arise that there will be no tax to pay at all, it will be completely reduced due to contributions.

If an entrepreneur worked independently for part of the year and then hired employees, then he can take into account the entire amount of contributions only for the reporting period when there were no employees yet. For example, if employees were hired in April, then the individual entrepreneur has the right to reduce advance payments by the entire amount of contributions paid for himself only for the first quarter. Further, until the end of the year and based on its results, the calculated amounts can be reduced by no more than half, even if employees are laid off in the next quarter. In this case, the amounts paid to the funds both for oneself and for employees are taken into account.

The simplified tax system 6% and simplified tax system 15% regimes are radically different in tax base, rate and calculation procedure. Let's look at examples of how to calculate an advance payment according to the simplified tax system for different taxation objects.

Calculation for simplified taxation system Income

Tax base, i.e. The amount on which the tax is calculated for the simplified tax system Income is the income received. No expenses under this regime reduce the tax base; tax is calculated on all sales and non-sales income. But due to the contributions paid, the payment to the budget itself can be reduced.

Please note: the calculations are based on 2016, which allows you to indicate the amounts based on the example of a full year. The only difference from 2017 is the amount of insurance premiums. Otherwise, the procedure for calculating and paying advance payments has not changed.

For an example of calculations, let’s take individual entrepreneur without employees, which in 2016 received income in the amount of 854,420 rubles. Insurance premiums for individual entrepreneurs in 2016 consist of a fixed minimum amount of 23,153 rubles. plus 1% of income exceeding RUB 300,000. We count: 23,153 + (854,420 - 300,000 = 554,420) * 1% = 5,544) = 28,697 rubles.

Pay additional fees in the amount of 5,544 rubles. possible both in 2016 and after its end, until April 1, 2017. Our entrepreneur paid all fees in 2016. Individual entrepreneurs paid insurance premiums for themselves every quarter in order to immediately be able to reduce payments to the budget:

Reporting (tax) period

Contributions of individual entrepreneurs for themselves on an accrual basis

An important condition: we count the income and contributions of individual entrepreneurs for themselves not separately for each quarter, but as a cumulative total, i.e. year to date. This rule is established by Article 346.21 of the Tax Code of the Russian Federation.

For the first quarter: 168,260 * 6% = 10,095.6 minus paid contributions of 8,500, 1,595.6 rubles remain due. Payment deadline is no later than April 25th.
For half a year we get 325,860 * 6% = 19,551.6 rubles. We subtract the contributions for the half-year and the advance for the first quarter: 19,551.6 - 17,000 - 1,595.6 = 956 rubles. You will have to pay extra no later than July 25th.
For nine months, the calculated tax will be 657,010 * 6% = 39,420.6 rubles. We reduce by all paid fees and advances: 39,420.6 - 23,000 - 1,595.6 - 956 = 13,869 rubles. They must be transferred to the budget before October 25th.
At the end of the year, we calculate how much the entrepreneur needs to pay extra by April 30: 854,420 * 6% = 51,265.2 - 28,697 - 1,595.6 - 956 - 13,869 = 6,147.6 rubles.

As we can see, thanks to the ability to take into account payments to funds, the tax burden of individual entrepreneurs on the simplified tax system Income in this example amounted to only 22,570.2 rubles, although the entire calculated single tax is equal to 51,265.2 rubles.

Let us remind you that only entrepreneurs who do not use hired labor have this opportunity; individual employers have the right to reduce the tax by no more than half. As for LLCs, the organization is recognized as an employer immediately after registration, so legal entities also reduce payments to the treasury by no more than 50%.

Calculation for simplified taxation system Income minus Expenses

In this mode, contributions can only be taken into account as part of other expenses, i.e. The calculated advance payment itself cannot be reduced. Let’s figure out how to calculate an advance payment under the simplified tax system with the tax object “income reduced by the amount of expenses.”

For example, let’s take the same entrepreneur without employees, but now we will indicate the expenses incurred by him in the process of activity. Contributions are already included in general expenses, so we will not list them separately.

Reporting (tax) period

Income for the period on an accrual basis

Cumulative expenses for the period

The standard rate for the simplified tax system Income minus Expenses for 2016 is 15%, let’s take it for calculation.

For the first quarter: (168,260 - 108,500) * 15% = 8,964 rubles. Payment must be made no later than April 25th.
For half a year: (325,860 - 276,300) * 15% = 14,934 rubles. We subtract the advance payment paid for the first quarter (14,934 - 8,964), we find that 5,970 rubles will remain to be paid no later than July 25th.
For nine months, the calculated tax will be (657,010 - 497,650) * 15% = 23,904 rubles. We reduce by advances for the first quarter and half of the year: 23,904 - 8,964 - 5,970 = 8,970 rubles. They must be transferred to the budget before October 25th.
At the end of the year, we calculate how much more needs to be paid before April 30: (854,420 * 683,800) * 15% = 25,593 minus all advances paid 23,904, we get 1,689 rubles.

Now we check whether there is an obligation to pay the minimum tax, i.e. 1% of all income received: 854,420 * 1% = 8,542 rubles. In our case, we paid more into the budget, so everything is in order.

at the simplified rate of 6%, the entrepreneur paid 22,570 (tax) plus 28,697 (contributions), a total of 51,267 rubles.
at the simplified 15% tax rate was 25,593 rubles plus 28,697 (contributions), a total of 54,290 rubles.

We can say that the load in the two modes in our examples turned out to be comparable, but this is because the share of costs is quite high (80%). If the share of expenses turns out to be lower, then the simplified tax system of 15% is less profitable than the simplified tax system of 6%.

KBK for payment documents

KBK is a budget classification code that is indicated on receipts or bank documents to pay tax. The BCC of advance payments for the simplified system is the same as for the single tax itself. In 2017, the budget classification codes approved by Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n (as amended on June 20, 2016) continue to be in effect. You can always verify their relevance on the Federal Tax Service website.

If you indicate an incorrect BCC, the tax will be considered paid, because Article 45 of the Tax Code of the Russian Federation indicates only two significant errors in the payment document:

incorrect name of the recipient's bank;
incorrect Federal Treasury account.

However, paying using the wrong classification code will result in an incorrect distribution of the amounts paid, which will result in you being in arrears. In the future, you will have to search for the payment and communicate with the Federal Tax Service, so be careful when filling out the details.

KBK simplified tax system 6% (tax, arrears and debt) - 182 1 05 01011 01 1000 110;
BCC simplified tax system 15% (tax, arrears and debt, as well as the minimum tax, starting from January 1, 2016) - 182 1 05 01021 01 1000 110.

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