The taxation system of the Russian Federation is divided into 3 levels: federal, republican and local. Among more than 300 taxes, customs duties, fees and excise taxes, value added tax is the leader. The honorable second place in the amount of fees is occupied by income tax. How much interest must be transferred to the state treasury, and what category of taxpayers it belongs to - read on.
As of 2017, all organizations on the common taxation system are required to pay income tax, the rate of which is 20%. Since this type of fee applies exclusively to legal entities, individual entrepreneurs and individuals are exempted from paying it.
Table 1. Types of taxpayers
The distribution of funds until 2020 should be carried out as follows:
- 3% - to the federal budget;
- 17% - to the budget of the constituent entities of the Russian Federation.
With the onset of 2017, the usual ratio of 2% and 18% has been abolished. A reduction in the value of the rate for some categories of taxpayers is provided by the corresponding legislative act of the constituent entity of the Russian Federation. The limit below which the rate cannot be reduced is 12.5%. Until 2017, this figure was 13.5%.
Some types of profits are subject to special rates.
Table 2. Rates for different types of profit
Object of taxation
The term "taxable object" means the profit earned by the company.
Profit is considered income in cash and in kind, excluding expenses. An exception is taxes levied by the company to the customer, such as the VAT shown on the invoice. The amount of income is fixed on the basis of official documents confirming its receipt.
Table 3. Determination of profit for various companies
| Peculiarities | Profit |
|---|---|
| Domestic companies not included in the consolidated group of taxpayers. | Income minus expenses incurred. |
| Companies that are members of a consolidated taxpayer group. | The sum of the total profit of the group. |
| Foreign companies operating through representative offices in the Russian Federation. | Income reduced by the amount of expenses incurred by the representative office. |
| Other foreign companies. | Income from sources located on the territory of the Russian Federation. |
The tax period is considered to be a calendar year. There are several reporting:
- I quarter;
- 6 months;
- 9 months.
If advance payments are made every month, the reporting period step is 1 month. Advance calculation and payment examples can be found in.
The tax base
The rule for the formation of the NB: income is taken into account minus the amount of accounted expenses.
Business income is taxed at a rate of 20%. If income is less than expenses, NB = 0.
- banks;
- securities companies;
- insurance organizations;
- clearing companies.
This list is completed by non-state pension funds.
Income tax reporting
Companies must file income tax returns with the competent authorities. This reporting document can be provided to the IFTS:
- at the location of the company;
- at the location of a separate subdivision.
If the company's divisions are geographically located in one constituent entity of the Russian Federation, income tax is allowed to be transferred through one separate division chosen by the organization.
The declaration can be submitted in both paper and electronic form, however there are a number of exceptions. Large taxpayers and companies with an average of more than 100 employees are required to file reports electronically.
Features of the payment of income tax by legal entities
Companies that transfer income tax to the state treasury are the main source of income for the district budget. The funds received are distributed among clinics, educational institutions and other budgetary organizations.
The general rate is equal to 20%. Certain categories of taxpayers have the right to apply a reduced rate in accordance with the relevant decision of the legislative authorities. The maximum reduction limit is 12.5%.
Features of taxation of legal entities:
- The 20% rate does not apply to companies whose activities are related to the production of hydrocarbons in the offshore region, and to organizations that control the profits of foreign companies.
- Taxpayers who do not require additional support from the government in the form of subsidies, for example, are required to transfer funds at a rate of at least 12.5%.
- Companies located in special economic zones pay no more than 12.5% of the profit received.
In addition to the base rate, special rates have been developed that apply to certain organizations, such as medical and educational institutions, agricultural and fishery companies, participants in regional investment projects, advanced enterprises and social services.
Income tax loss in 2017 - 2010
A nice addition to the 50% limit is the ability to carry forward the loss to future periods without time limits.
Until early 2017, there was no percentage limit. Organizations had the right to nullify the NB on profits at the expense of previous losses. However, the write-off was only foreseen for a 10-year period. The new rules apply to losses incurred since 2007.
For example:
- the profit of the organization for 2017 - 450,000 rubles;
- unwritten loss for 2010 - 680,000 rubles.
Table 4. Decrease in the tax base
Income tax changes
Considering that since 01/01/2017 there have been a number of significant changes in the tax legislation of the Russian Federation, it is necessary to dwell on the key points in detail.
The main modifications affected the following positions:
- The amount of loss carried forward is limited: it is not allowed to reduce the amount of losses incurred in previous periods by more than 50%.
- The 10-year limit on the carry forward of losses that occurred in previous periods has been removed.
- Instead of the usual 3% and 17%, the distribution of funds is carried out in a ratio of 2% and 18%.
- Controlled debt is calculated for a set of loans.
- Funds spent in connection with the assessment of the qualifications of employees are allowed to be included in expenses.
- A new OKOF has been created, which sets out a modernized classification of fixed assets.
- The rules for calculating penalties when paying arrears have changed towards an increase in fees.
When preparing reports, one should take into account these tax innovations.
Video - Calculation and payment of corporate income tax
Corporate income tax - the rate of this budgetary payment depends on what type of income the legal entity receives. The article describes what determines the tax rate applied by the organization. You will find out when it is necessary to calculate income tax at the "regular" rate, when it is necessary to pay at special rates and who may not pay it at all.
What is the main income tax rate in 2018?
For tax rates on corporate income tax in the Tax Code of the Russian Federation, there is a conditional division into one base, which is used by most legal entities, and several special ones. The basic rate is set at 20% (clause 1 of article 284 of the Tax Code of the Russian Federation). It is distributed among the budgets of different levels as follows:
- the federal budget is due 3%;
- to the budgets of the constituent entities of the Russian Federation - 17%.
The distribution is valid within the time frame from 2017 to 2020.
It is allowed to reduce the regional component by decision of local legislative bodies to 12.5%. The federal share must remain unchanged if the organization does not benefit from the exemption.
In paragraph 1 of Art. 284 of the Tax Code of the Russian Federation stipulates that there are categories of organizations to which the authorities of the subject can provide an even lower rate. This number includes residents of special economic territories, if they distinguish between the accounting of income and costs generated outside and inside the privileged zone. For such legal entities, the corporate income tax rate is no more than 12.5%.
If investment programs are being implemented in the region, then the constituent entities of the Russian Federation are entitled to provide reduced rates to the companies participating in them on the basis of the norms set forth in paragraph 3 of Art. 284.3 or clause 3 of Art. 284.3-1 of the Tax Code of the Russian Federation.
The provisions of paragraph 1 of Art. 284 of the Tax Code of the Russian Federation are not applicable to legal entities that:
- they extract hydrocarbons from offshore fields that have just begun to be developed;
- control foreign companies in determining the size of the tax base.
Such companies do not divide the tax into a regional and federal component.
How much interest is the special rate of income tax?
In Art. 284 of the Tax Code of the Russian Federation contains a number of cases when income tax rates may fluctuate significantly up or down.
Let us summarize the information in a small table that will clarify the situation in the question of how much percent the corporate income tax will be when generating income in non-standard circumstances.
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Tax rate |
Nature of profit |
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The use of preferential rates is possible only if the criteria contained in the Tax Code of the Russian Federation are met. For example, with respect to corporate income tax in 2018, a 0% rate for companies operating in special economic zones is possible:
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Regular changes in the current Russian legislation do not bypass the income tax either.
From January 01, 2019, representatives of small and medium-sized businesses will have to take into account some of the innovations introduced into the current Tax Code.
The tax base
The current Federal legislation establishes the procedure for determining the tax base (monetary expression of profit).
The tax base for Russian commercial organizations is determined as follows ():
The tax base for foreign commercial organizations is determined as follows ():
The tax base, which foreign organizations (LLCs) with their permanent missions on the territory of Russia, are determined as follows (Chapter 25 of the Tax Code of the Russian Federation):
The tax base for Russian commercial organizations that are part of the consolidated group of income tax payers is determined as follows (;):
To determine the tax base, the amount of this profit is taken, which falls on a specific organization.
Photo: the scheme of the formation of the tax base
The tax base for small businesses operating in the Russian Federation is determined separately.
Their profits are taxed at different interest rates (the current rate is 20%), which is regulated.
How many percent of income tax in 2019
The Tax Code in force on the territory of the Russian Federation regulates the procedure for taxation of profits of legal entities carrying out their economic activities on a common system.
Those commercial companies that have switched to other tax regimes are exempted from paying income tax: STS, UTII; ESHN.
General (main)
The main interest rate of income tax in 2019 for legal entities (organizations) is 20%.
This is regulated by Art. 284 of the Tax Code of the Russian Federation and should be applied by the main category of taxpayers.
The total income tax rate is broken down as follows:
Local self-government bodies have the right, determined by federal legislation, to reduce the tax rate for certain categories of taxpayers. It should be borne in mind that this rate cannot fall below 13.5%.
Special
In accordance with the current Tax Code, special interest rates for income tax are established for certain categories of business entities:
| Interest rates | Conditions |
| 0 %, 9 %,15 % | They are applied in determining the tax on income received in the form of dividends on the sale of shares |
| 10 %, 20 % | Accrued on the income of foreign commercial companies that were received by them through their permanent representative offices located in the territory of the Russian Federation |
| Can be used when calculating profits from certain categories of debt obligations | |
| 0 % | It is used to determine profit by the Central Bank of the Russian Federation |
| 0 % | The rate for agricultural producers is zero until the end of 2019. The plans of the Government of the Russian Federation are to increase the rate already in 2019 - 2020 to 18%, and from 2021 - to 20% |
In special software, the income tax rate used by the regulatory documents of the standard configuration is set in the following documents and registers:
- In the document that has the title - "Closing the month".
- In the register "Income tax rates".
- In the general settings of the accounting policy.
- In the register "Income tax rates" for each specific company.
- In the general settings of the accounting policy for each specific organization.
Regional distribution
The government of the Russian Federation has relatively recently determined the powers of local self-government bodies. At the same time, their financial support was taken into account.
Now part of the income tax, which is obligatory paid by Russian commercial companies, is deposited in the regional budgets.
Currently, regional budgets receive only 18% of the standard income tax rate.
How to apply?
Income tax must be charged and paid to the budget by all representatives of small and medium-sized businesses that carry out their economic activities as legal entities.
Tax liabilities are defined as the total profit received in the reporting period (in monetary terms), from which all expenses necessary for conducting business (documented) are deducted.
When calculating profits, taxpayers can use two methods:
- Cash method. The main feature of this method of calculating profit is the procedure for determining the total amount of income. When determining total income, accountants should take into account only the amount of receipts to current accounts and to the cash desk of enterprises. According to the same principle, the total expenses of the reporting period should be taken into account.
- Accrual method. In this case, accountants should take into account (when determining the total income), all completed implementation transactions, regardless of whether they were paid by counterparties or not. The total expenses actually incurred are also added up, regardless of their payment.
Specific nuances
When calculating income tax for legal entities, it is necessary to take into account the following nuances:
- from 01.01.2014, all costs incurred by taxpayers for the purchase of food products included in the diet of sea, air and river vessels can be attributed to the total costs of the reporting period in full;
- from 01.01.2014, all property that was acquired in full for budgetary funds is not subject to depreciation;
- since 01.01.2014 the list of intangible assets subject to amortization has been increased by one position. To it was added exclusive ownership of visual and audio works;
- from 01.01.2014 museums, concert organizations, theaters and other state-level enterprises are exempt from the obligation to pay advance payments for income tax. A new reporting form has been proposed for them - based on the results of the reporting year.
What is the percentage of the simplified tax system?
Having chosen a simplified taxation system for themselves, Russian commercial companies and individual entrepreneurs are not exempt from the obligation to accrue liabilities based on the results of their economic activities.
The value of the latter is directly influenced by the type of economic activity that taxpayers carry out.
Tax amount in Moscow
The Government of the Capital submitted a bill to the Moscow City Duma for consideration, which allows oil industry organizations to apply a reduced interest rate when determining income tax.
From 2019, they can apply the tax rate, which is 13.5%.
The Moscow government plans that such an innovation will increase budget revenues by at least 2 billion rubles.
This resolution defines some restrictions regarding a fixed amount of tax, less than which such taxpayers cannot transfer to the budget:
- 1 billion rubles - for individual companies in the oil industry;
- 5 billion rubles - for the consolidated group of taxpayers.
Change in income tax rate in 2019
Currently, no changes are planned regarding the increase in the income tax rate.
In accordance with the Tax Code in force in the Russian Federation (Art.284), the income tax rate in 2019 will be 20%.
Of this amount, 2% will be transferred, as before, to the Federal budget, and the remaining 18% will be deposited in the local budgets of those regions in which taxpayers are registered.
Russia, like any other civilized country, regularly replenishes its federal (as well as regional) budget at the expense of taxpayers.
All commercial enterprises carrying out their economic activities on the territory of the Russian Federation must be responsible taxpayers.
They must calculate their tax liabilities in a timely manner and transfer them to the budget within the time frame established by the current Tax Code.
Attention!
- Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
- All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.
In 2019, there are changes in income tax. We have prepared a table with the current rates for 2019. We will also tell you everything about income tax - who pays, how to calculate, when to pay tax, how to calculate, when to transfer to the budget.
Income tax is a direct tax that is calculated as a percentage of the profits that a company has received. The procedure for calculating and paying income tax is established by Chapter 25 of the Tax Code of the Russian Federation.
Who pays corporate income tax in 2019
The payers of the profitable tax are companies under the general taxation system.
If a foreign company has a representative office in our country, then it also becomes a payer. Consolidated groups will also be payers. That is, associations of organizations to pay tax. The purpose of creating such associations is to reduce the tax burden on organizations. The tax base of all companies is being formed (that is, it is being consolidated - that is why the group is called that way). A responsible company is chosen in the group, which charges and pays money to the budget for everyone. Such an association is a right, not an obligation of legal entities. You can join it voluntarily, as well as leave the group.
Who does not pay income tax
Please note that income tax is a tax of legal entities only. Individual entrepreneurs pay personal income tax on a common system.
"Physicists" from the income received (including from unearned activities) pay personal income tax, and not a profitable tax.
Firms that, upon registration or from the beginning of the year, switched to simplified taxation, are exempt from income tax.
Download additional material to the article:
How will help: you will learn what tax authorities often find fault with when assessing expenses, how to accurately write off bad debts, how to justify the division of costs into direct and indirect.
Income tax rates in 2019
The basic rate of corporate income tax is 20 percent. But the money is transferred to the budget of the company in two payments:
- 17 percent - to the regional budget;
- 3 percent - to the federal budget.
This distribution will last until the end of 2020.
Reduced income tax rates in 2019
But there are also reduced rates from 0 to 15 percent. Only certain categories of taxpayers are entitled to use them. For example, dividend income is taxed at two rates: 13 and 0 percent. A 0% rate applies if the member company owns at least half of the share capital for more than 365 consecutive days. In all other cases, the rate is 13% (see also step-by-step instructions for the payment of dividends to the founders of an LLC in 2019 ).
But foreign companies with a dividend from Russian organizations pay 15 percent.
Residents in technical-tourist-recreational special economic zones do not pay a lucrative payment, since the rate is 0 percent, the rate of residents of special economic zones is 2 percent.
Table. Income tax rates in 2019
|
Types of income |
Federal budget rate,% |
Regional budget rate,% |
Base |
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Income other than those listed below |
Clause 1 of Article 284 of the Tax Code |
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Interest income on government and municipal bonds issued before January 20, 1997 inclusive |
Subparagraph 3 of paragraph 4 of Article 284 of the Tax Code |
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Income in the form of interest on bonds of the state foreign currency bonded loan of 1999, issued in the implementation of the novation of bonds of the domestic state foreign currency loan of series III |
Subparagraph 3 of paragraph 4 of Article 284 of the Tax Code |
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Interest income on municipal securities issued for a period of at least three years before January 1, 2007 |
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Interest income on mortgage-backed bonds issued before 1 January 2007 |
Subparagraph 2 of paragraph 4 of Article 284 of the Tax Code |
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Income of the founders of the trust management of the mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the manager of the mortgage coverage prior to January 1, 2007 |
Subparagraph 2 of paragraph 4 of Article 284 of the Tax Code |
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Income in the form of interest on government securities of the member states of the Union State, government securities of subjects and municipal securities (except for the securities mentioned above and interest income received by Russian organizations on government and municipal securities placed outside Russia) |
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Interest income on government securities received in exchange for short-term zero-coupon government bonds and placed outside Russia |
Subparagraph 1 of paragraph 4 of Article 284 of the Tax Code |
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Interest income on mortgage-backed bonds issued after January 1, 2007 |
Subparagraph 1 of paragraph 4 of Article 284 of the Tax Code |
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Income of founders of mortgage coverage trusts obtained on the basis of acquisition of mortgage participation certificates issued by the mortgage coverage manager after January 1, 2007 |
Subparagraph 1 of paragraph 4 of Article 284 of the Tax Code |
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Dividends received by Russian organizations from participation in other organizations, provided that the following conditions are met: |
Subparagraph 1 of paragraph 3 of Article 284 of the Tax Code |
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Dividends received by Russian organizations holding depositary receipts, provided that the following conditions are met: |
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Dividends received by Russian organizations under other circumstances (not named in subparagraph 1 of paragraph 3 of Article 284 of the Tax Code), as well as dividends on shares, the rights to which are certified by depositary receipts |
Subparagraph 2 of paragraph 3 of Article 284 of the Tax Code |
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Dividends received by foreign organizations on shares of Russian organizations or from participation in the capital of organizations in any other form |
Subparagraph 3 of paragraph 3 of Article 284 of the Tax Code |
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Income from securities of Russian organizations (excluding dividends), the rights to which are recorded on depo accounts of foreign holders, authorized holders, as well as depository programs |
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Income in the form of dividends on securities of Russian organizations, the rights to which are accounted for in custody accounts of foreign holders, authorized holders, as well as depository programs |
Clause 4.2 of Article 284, Clause 9 of Article 310.1 of the Tax Code |
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Income from the lease or sublease of ships and aircraft and (or) vehicles, as well as containers used in international transport |
Subparagraph 2 of paragraph 2 of Article 284 of the Tax Code |
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Income from international transportation (including demurrage and other payments arising from transportation) |
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Subparagraph 8 of paragraph 1 of Article 309 of the Tax Code |
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Income of a foreign organization received from the distribution in its favor of the profit or property of organizations (persons, associations), which are not dividends |
Subparagraph 1 of paragraph 2 of Article 284 of the Tax Code |
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Subparagraph 2 of paragraph 1 of Article 309 of the Tax Code |
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Income on other debt obligations of Russian organizations |
Subparagraph 3 of paragraph 1 of Article 309 of the Tax Code |
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Income from the use of intellectual property rights |
Subparagraph 4 of paragraph 1 of Article 309 of the Tax Code |
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Income received from the sale of shares (stakes) of organizations, more than 50% of whose assets directly or indirectly consist of real estate located in the Russian territory, as well as financial instruments derived from such shares (stakes), with the exception of traded shares on the organized securities market papers in accordance with paragraph 9 of Article 280 of the Tax Code |
Subparagraph 5 of paragraph 1 of Article 309 of the Tax Code |
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Income from the sale of real estate located on Russian territory |
Subparagraph 6 of paragraph 1 of Article 309 of the Tax Code |
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Income from the lease or sublease of property used on Russian territory |
Subparagraph 7 of paragraph 1 of Article 309 of the Tax Code |
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Income from leasing operations (for example, from the leasing of property used in Russia) |
Subparagraph 7 of paragraph 1 of Article 309 of the Tax Code |
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Fines and penalties for violation of contractual obligations by Russian organizations, state bodies and (or) executive bodies of local self-government |
Subparagraph 9 of paragraph 1 of Article 309 of the Tax Code |
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Other similar income |
Subparagraph 10 of paragraph 1 of Article 309 of the Tax Code |
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Income of agricultural organizations (including fisheries organizations) |
Clause 1.3 of Article 284 of the Tax Code |
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Profit of organizations participating in the Skolkovo project received after the loss of the right to exemption from the duties of a taxpayer |
Clause 5.1 of Article 284 of the Tax Code |
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Profit from the activities of educational organizations, including childcare services (except for dividends and income from transactions with certain types of debt obligations) |
Clause 1.1 of Article 284 of the Tax Code |
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Profit from the activities of medical organizations (except for dividends and income from operations with certain types of debt obligations) |
Clause 1.1 of Article 284 of the Tax Code |
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Profit from the activities of organizations providing social services to citizens (except for dividends and income from operations with certain types of debt obligations) |
Clause 1.9 of Article 284 of the Tax Code |
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Profit from activities related to the production of hydrocarbons at a new offshore field |
Clause 1.4 of Article 284 of the Tax Code |
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Profit of organizations participating in regional investment projects |
Clause 1.5 of Article 284, Clause 3 of Article 284.3 of the Tax Code |
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Profit of organizations participating in regional investment projects that are not included in the register |
Clause 1.5-1 of Article 284, Clause 3 of Article 284.3 of the Tax Code |
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Profits of controlled foreign companies |
Clause 1.6 of Article 284, Article 309.1 of the Tax Code |
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Profit of organizations - members of the free economic zone |
No more than 13.5 |
Paragraph 2 Clause 1.7, paragraph 3 Clause 1.7 of Article 284 of the Tax Code |
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Profit of organizations - residents of the territory of advanced social and economic development and the free port of Vladivostok |
Not more than 5 within five years from the date of receipt of profit, not less than 10 within the next five years |
Clause 1.8 of Article 284, Article 284.4 of the Tax Code |
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Profit of organizations - participants of the special economic zone in the Magadan region |
No more than 13.5 |
Paragraph 7, clause 1 and clause 1.10 of Article 284 of the Tax Code |
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Profit received from the sale or other disposal (including redemption) of shares in Russian organizations (stakes in the authorized capital of Russian organizations) acquired starting from January 1, 2011 and held by the taxpayer for more than five years |
Paragraph 1 Clause 4.1 of Article 284, Article 284.2 of the Tax Code, Clause 7 of Article 5 of the Law of December 28, 2010 No. 395-FZ |
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Profit received from the sale or other disposal (including redemption) of shares, bonds of Russian organizations, investment shares that are securities of a high-tech (innovative) sector of the economy |
Paragraph 2 Clause 4.1 of Article 284, Article 284.2.1 of the Tax Code |
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Profit received from the implementation of an investment project on the territory of a special economic zone in the Kaliningrad region |
Articles 288.1 of the Tax Code |
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Within six tax periods from the date of receipt of the first profit |
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During the next six tax periods |
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Profit received from tourist and recreational activities on the territory of the Far Eastern Federal District |
Clauses 1 and 2 of Article 284.6 of the Tax Code |
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Profit received from activities in tourist and recreational special economic zones, united in a cluster (subject to separate accounting of income and expenses associated with activities in the special economic zone and outside it) |
No more than 13.5 |
Paragraph 7 Clause 1 and Clause 1.2 of Article 284 of the Tax Code |
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Profit received from activities in technology-innovative special economic zones (subject to separate accounting of income and expenses associated with activities in the special economic zone and beyond) |
No more than 13.5 |
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Profit of organizations - residents of special economic zones (except for tourism and recreation, united in a cluster, and technical and innovative) |
No more than 13.5 |
Clause 1.2-1, paragraph 7, clause 1 of Article 284 of the Tax Code |
Tax and reporting period for corporate income tax
The tax period is the period at the end of which the total value of the payment is calculated. As a general rule, the tax period for income tax is a calendar year. That is, the time is from January 1 to December 31. At the end of the year, enterprises calculate the final payment and transfer money to the budget.
For companies that are established during the year, the first tax period is special. It begins on the day the entity makes an entry in the Unified State Register of Legal Entities and ends at the end of the year (read, how to get an extract from the Unified State Register of Legal Entities ). If the company was created in December, then its tax period ends on December 31 of the following year.
Similarly, the tax period is considered reorganized or ... It starts on January 1 (or on the day of creation) and ends on the day the taxpayer is excluded from the Unified State Register of Legal Entities.
The reporting period is the period after which an interim result is determined and advances are paid. The reporting period is shorter than the tax period. That is, the tax period consists of several reporting periods.
A profitable payment has two types of reporting periods:
- First month, two months, three months, etc. That is, companies pay monthly advances from actual profits.
- First quarter, half year and 9 months. That is, legal entities pay quarterly payments.
Moreover, quarterly payments have two payment methods: only quarterly and quarterly plus monthly.
How to plan income tax
Monthly advances
The company has the right to switch to this payment method voluntarily from the beginning of the year or from the moment of creation. All companies are entitled to pay such advances, there are no restrictions. To do this, you need to submit a message to the inspection. It doesn't have a unified form, so write a free letter. But you can refuse this method of payment only from the beginning of next year.
The first payment is equal to the product of the profit received for the first month and the tax rate. The payment for the second month is the difference between the accrued payment for the two months and the advance paid.
Quarterly payments without monthly fees
To pay advances in this way, you do not need to submit a special application to the tax office. But not all organizations are entitled to switch to such payments. Companies whose income for the previous 4 quarters does not exceed RUB 15 million has the right. on average for each quarter (or 60 million rubles - for 4 quarters in general).
The tax for the first quarter is equal to the product of the tax base for the quarter and the tax rate.
The tax for the second quarter is considered as follows:
Advance tech = Tax base tech × Tax rate - Advance before
Quarterly payments with monthly surcharge
Companies with revenues of more than 15 million rubles per quarter and which have not switched to monthly advances pay tax every month and then pay extra according to the results of their work for the quarter. Payment amounts are calculated as follows.
The payment for each month of the first quarter is equal to the monthly payments for the previous year's quarter.
Advance 1Q = Advance 4Q
The monthly payment in the second quarter is calculated using a different formula:
Advance 2 kv = Quarter Advance 1Q / 3
where Quarter Advance 1Q is a quarterly advance payment calculated based on the results of the 1st quarter.
The monthly payment in the third quarter is considered as follows:
Advance 3 q = (Quarter Advance 2 q - Quarter Advance 1 q) / 3
The monthly payment in the fourth quarter is considered as follows:
Advance 4 q = (Quarter Advance 3 q - Quarter Advance 2 q) / 3
That is, in this case, the company pays advances not from the actual profit, but from its estimated value.
How to make sure that income tax is correct when assessing the financial condition of a company
Current income tax is one of the key indicators of the income statement. If it is miscalculated, mistakes will distort the company's net profit (loss) and negatively affect the profitability of the core business, the overall profitability of sales, the effective income tax rate, and the net operating income before tax (EBIT). See how to check that everything is correct.
Terms of payment of income tax and advances
The deadline for paying the annual payment is March 28 of the following year. If this day falls on a day off, then it is postponed to the next working day. In 2019, March 28 falls on Thursday, so the deadline is not postponed.
If the tax is paid later, the inspectors will charge interest and fines. Penalty for the first 30 days of delay is 1/300 , for the next two times more - 1/150 of the rate. The fine under Article 122 of the Tax Code is 20 percent of the unpaid tax on time. The actual period of delay is irrelevant.
According to the results of the reporting periods, advances must be paid. The company is given 28 calendar days for this. If you are late, you will be charged a penalty. But there will be no 20 percent penalty for being late with advance payments - this penalty applies only to the final payment.
The procedure for calculating corporate income tax
The amount of income tax is calculated by the formula:
PN = (Income - Expenses) × Rate
Moreover, accounting for income is the responsibility of the enterprise, and accounting for expenses is a right. That is, if the company does not include any taxes in the calculation, then it will be punished - the tax itself will be charged additionally, and they will also be required to pay penalties and fines. But if the company takes into account the costs less than it should be, then the tax authorities will not mind. Indeed, in this case, the company will overpay income tax. That is, the budget will not be affected.
In general, a taxpayer can be punished only for the fact that he has understated tax. First, it will be necessary to clarify the declaration without fail. Secondly, the controllers will charge arrears, penalties and fines. But if an organization overpaid tax due to an error in calculations, then clarifying the declaration is its right, not an obligation.
Tax codes regulate what income the organization takes into account in income, and what expenses - in expenses. Income can be from sales and non-sales. The funds received, which do not need to be taken into account when calculating the tax, are listed in article 251 of the Tax Code. For example, a loan received, etc.
There are two main requirements for expenses: they must not be economically justified and documented. That is, the company needs to justify the need for this or that spending. And also for each expense there must be its own document. Otherwise, it will not work to take into account the expenses.
Profit determination methods
Income and expenses can be accounted for by two methods: accrual and cash.
Cash method assumes that the company takes into account expenses and income only after payment. Organizations whose revenue for each quarter for the previous 12 months did not exceed 1 million rubles have the right to switch to this accounting method. Income is recognized when money is received on a current account or in cash or when assets are received as payment for goods. Expenses are taken into account at the time they are paid.
For accrual method the fact of payment does not matter. Taxpayers recognize expenses and income as incurred. Most organizations keep records on an accrual basis. For example, income can be considered received upon signing the acceptance certificate, delivery note for shipment, etc. When the buyer actually transfers money for the product, it doesn't matter. In the accounting, the company has already made a profit. That is, a situation may arise “there is profit, but no money”. The opposite situation also happens: the company received an advance. She does not include prepayment in income. That is, "there is money, but no profit."
Savings methods
The company's financial services are trying to reduce payments to the budget. And to do this within the framework of the law. To do this, they choose profitable accounting methods. For example, depreciation charges. Another popular option for reducing the size of income tax is to transfer activities to a special regime. For example, the UTII tax does not depend in any way on how much the company actually "earned" - the payment depends on the amount of imputed income (see here.
The amount of income tax is defined as the product and the tax rate. And how much interest is the rate, and what rates are generally applied when calculating this tax?
We will tell you about the income tax rates in 2019 in our material.
Basic income tax rate - 20%
The main income tax rate has not changed since 01.01.2019 and is 20% (clause 1 of article 284 of the Tax Code of the Russian Federation). Recall that the distribution of profits to the federal and regional parts for 2017-2024 is as follows:
- 3% of the tax is credited to the federal budget;
- 17% of the tax is credited to the budget of the constituent entity of the Russian Federation.
Recall that prior to 01.01.2017, the distribution between the budgets was 2% and 18%, respectively.
For certain categories of organizations, the rate of income tax credited to the regional budget may be reduced by the laws of the constituent entities of the Russian Federation. So, for example, the regional income tax rate in 2018-2020. in Moscow for organizations with the status of a manufacturer of motor vehicles, it is 12.5% (clause 1 of article 1 of the Law of the city of Moscow of 05/17/2018 No. 12).
Other income tax rates in 2019
| The amount of the bet | Who is it used by |
|---|---|
| 0% | Organizations that conduct educational and (or) medical activities (except for income in the form of dividends and interest on securities (clauses 3 and 4 of Article 284 of the Tax Code of the Russian Federation, Article 284.1 of the Tax Code of the Russian Federation (clause 1.1 of Article 284 of the Tax Code of the Russian Federation) ) |
| Social service organizations (except for income in the form of dividends and interest on securities (clauses 3 and 4 of Art. 284 of the Tax Code of the Russian Federation)) and taking into account the specifics established by Art. 284.5 of the Tax Code of the Russian Federation (clause 1.9 of Article 284 of the Tax Code of the Russian Federation) | |
| Organizations for income from the sale or other disposal of shares in the authorized capital of Russian organizations, as well as shares of Russian organizations, taking into account the specifics established by Art. 284.2 of the Tax Code of the Russian Federation (clause 4.1 of Article 284 of the Tax Code of the Russian Federation) | |
| Organizations by income in the form of dividends, if at least 50% of the contribution (share), the organization-recipient of dividends holds continuously for at least 365 calendar days, and under certain conditions (subparagraph 1 of paragraph 3 of Article 284 of the Tax Code of the Russian Federation) | |
| 13% | Russian organizations on income received in the form of dividends (except for cases when dividends are taxed at a rate of 0%), as well as on income in the form of dividends received on shares, the rights to which are certified by depositary receipts ( |
