Advance payments by individual entrepreneurs to the simplified tax system in 2019 are made three times a year, regardless of the chosen object of taxation. Entrepreneurs pay in advance not only part of the single tax, but also contributions to insurance funds"for myself". Tax advances are calculated from the income received in the quarter; contributions are simply divided into equal shares so that the burden is less at the end of the year.

Individual entrepreneurs who have chosen for themselves simplified system taxation in 2019, pay a single tax, which replaces several budget payments at once: income, profit and value added. However, the entrepreneur is not completely exempt from VAT. It will have to be charged if a businessman sells products or provides services, issuing an invoice with the allocation of tax, or is engaged in imports.

The amount payable is calculated based on the results of the year. tax return. The deadline for submitting the report coincides with the tax payment deadline – April 30. However, during the year it is also required to make advance payments to individual entrepreneurs, the amount of which is determined according to schemes depending on the chosen object of taxation.

Advances are made based on the results of the reporting quarters, the results of which serve as the basis for determining the amount of payment.

The tax rules for the simplified tax system are such that advance payments of individual entrepreneurs, for example, in 2019 should be determined and included in the budget if:

Individual entrepreneurs, regardless of the chosen taxation regime, are required to pay insurance contributions for compulsory social insurance. This forms the basis for calculating future pensions. The amounts of fixed payments are the same for social and pension insurance Individual entrepreneurs and do not depend on the amount of income received.

The timing of these fees is very different from those applied to employee salaries. If, based on employee income, contributions are calculated monthly and must be paid within a maximum of 15 days, then an individual entrepreneur can pay the fees one-time at the end of the year, or make advances, even quarterly or monthly.

After submitting the annual declaration, a final calculation of payments to the funds is carried out, and if the amount of income exceeds 300 thousand rubles, 1% will have to be added from the positive difference.

Advance payments under the simplified tax system are made by individual entrepreneurs within the following terms: they must pay no later than the 25th day of the month following the end of the quarter. Shifting deadlines is only possible in circumstances where the end date falls on a weekend or holiday. In 2019 there are no such overlays, so the scheme remains unchanged.

Let's put all the dates in a table:

An individual entrepreneur is required to pay advance payments if he uses the simplified tax system and receives income in the reporting quarter. However, the tax service will become aware that there was profitability only after receiving the declaration at the beginning of next year.

If such facts are discovered, inspectors will calculate a penalty from the moment the reporting tax period ends. If the violation occurred, for example, in the first quarter, then sanctions will be accrued for 9 months and can amount to an impressive amount.

There is no strict framework for insurance premiums for oneself: the main thing for funds is that the money is sent to this year. Penalty will follow only if the payment is sent after January 1 of the next tax period.

As can be seen from previous section, the deadlines for making tax advance payments for both objects are the same. The procedure for determining the tax base when using the taxation system in 2019 with a 6 percent tax rate calculated from revenue is different than when calculating tax on the difference. This also applies to advance payments.

The advance payment under the simplified tax system without employees differs in size from the amount accrued if there are employees on staff. The thing is that insurance premiums paid for employees allow you to reduce the amount of the final tax, and, consequently, prepayments. We will tell you more about the procedure for deductions in last section articles.

Let us give an example in which we describe the rules for calculating the amount of quarterly advances for an entrepreneur who does not use hired labor.

Given: individual entrepreneur engaged in retail trade agricultural products. Due to his occupation, he has to supply goods to organizations, so the use of UTII is unlawful, and he chose the simplified tax system.

The entrepreneur earned the following amounts by quarter:

• 1st quarter – 115,000 rub.
• 2nd quarter – 235,000 rub.
• 3rd quarter – 78,000 rub.
• 4th quarter – 350,000 rub.

Total income for 2017: 778,000 rubles.

Let's see how quarterly advance payments under the simplified tax system are calculated for individual entrepreneurs without employees.

At the end of the first quarter, he must pay tax 115,000 * 6% = 6,900 rubles. However, he has already contributed to the funds advance payment in the amount of a quarter of the annual amount of insurance premiums (27,990/4 = 6,997.5 rubles). As a result, the entrepreneur not only does not have to make an advance payment, but he also has a small positive balance of 97.5 rubles.

The second quarter brought large revenues to the individual entrepreneur, and the tax amount payable became equal to 235,000 rubles. * 6% = 14,100 rub.

The following must be included in the transfer:

14,100- 6,997.5 = 7,102.5 rub.

In the third quarter, income fell, resulting in an advance amount of 78,000 * 6% = 4,680 rubles. The entrepreneur decided to reset the advance amount and paid 4,680 at the end of September as an advance payment for insurance fees. As a result, he had no obligations to the budget.

In the fourth quarter, the individual entrepreneur pays off the remaining amount of insurance premiums.

He should pay extra to the funds:

27,990-6997.5-6,997.5-4680 =9,315 rub.

The advance is not determined here.

The amount at the end of the tax period will be equal to 778,000 rubles. * 6% = 46,680 rub. Taking into account all advance tax payments and the full amount of fees, the final total is determined by the following expression:

46,680-27,990-7,102.5-97.5 = 11,685 rub.

It is easy to see how much the annual tax was reduced.

It may turn out that the advance payment made during the year under the simplified tax system in total will exceed the accrued single tax. The overpayment can then be returned from the budget by writing an application to the tax service, or taken into account in future payments. However, with this development of events, the entrepreneur’s money is frozen.

An additional 1 percent fee, assessed on excess of the 300 thousand threshold, must be paid in 2019. In our example, this insurance premium will be equal to: 778,000 –300,000 = 478,000 * 1% = 4,780 rubles. The law allows the advance payment of the quarter in which the collection is sent to be reduced by this amount.

The calculation of tax payments on the simplified tax system with the object “income minus expenses” is carried out according to a different scheme. Here, individual entrepreneurs have the right to take into account contributions made for themselves to insurance funds only in costs.

Let's slightly change the data from the example of the previous section, add the cost part and see how to calculate the advance simplified taxation system payment in this case. A 15 percent rate will be used; there are also no employees on staff.

Let's calculate advances:

• for the 1st quarter - 280,000-195,000-6998 =78,002*15% = 11,700 rubles.
• for the 2nd quarter – 422,000-297,000-6,998=118,002*15% =17,700 rub.
• for the 3rd quarter - 168,000-90,000-4,500 = 73,500 * 15% = 11,025 rubles.

Total prepayments made - 11,700+17,700+11,025=40,425 rubles.

The final tax amount for payment of the simplified tax system in 2019 is determined by the expression:

1,520,000-1,162,000 =358,000 *15% = 53,700 rub.

The minimum tax is calculated, but it is immediately clear that 1,520,000 * 1% = 15,200 rubles. obviously less than 53,700 rubles. and the choice will be for a larger amount of tax.

After filing the declaration, you will have to pay an amount equal to:

53,700-40,425=13,275 rub.

Cons of the simplified tax system with such an object: the additional amount of contributions is calculated from the full revenue without taking into account costs:

1,520,000-300,000 =1,220,000*1% =12,200 rub.

The maximum that can be done with this amount is to take it into account in expenses, slightly reducing the tax base.

We reduce the amount of the advance payment

As already mentioned, the amount of the advance can be reduced by the amount of insurance fees paid by the entrepreneur for himself.

When performing the operation, you should adhere to the following rules:

• Only those amounts of insurance fees that are actually sent to the funds are taken into account;
• if the debt on contributions for previous periods is repaid, these payments can be counted either in the amount of tax (object - income) or as part of expenses (object - income minus expenses);
• Only those insurance premiums that were paid during the “simplified” period are allowed to be reduced.

Tax legislation provides for the opportunity for entrepreneurs to pay advances using the simplified tax system, taking into account insurance premiums accrued on the salaries of employees.

The following rules apply to individual entrepreneurs:

1. A simplifier at a 1% rate can reduce the tax (and advance) by no more than 50%. That is, if, for example, 10,000 rubles are credited to employee income. contributions, and the advance payment was 14,100 rubles, can be used to reduce 7,050 rubles.
2. For an entrepreneur operating on the difference between revenue and costs, insurance fees are allowed to be included as expenses and thereby reduce the size of the tax base.

If the individual entrepreneur did not pay advances, and the amount of income required such transactions, the tax service will charge penalties. There are no fines for indiscipline in this area.

To calculate the simplified tax system, the taxpayer who has selected the “income” object should perform the following steps:

• calculate the tax base;
• determine the amount of the advance payment;
• determine the final amount of tax to be paid.

The rules and formulas that apply at each stage do not allow for ambiguity. The peculiarities may only affect the rate of this type of tax, since regions are given the right to set rates other than 6%. True, only in the direction of decrease. The reduced rate cannot be lower than 1% (except for the 0% rate for individual entrepreneurs carrying out entrepreneurial activity in the production, social and (or) scientific spheres and registered for the first time after the law on “tax holidays” came into force in a subject of the Federation). However, the most widely used rate remains 6%, and we will focus on it in our article.

How is the simplified tax system calculated: determining the tax base

Before calculating the 6% simplified tax system, you need to find the value of the tax base. Determining the tax base for this object of taxation does not present any great difficulties, since it does not involve the deduction of expenses and, accordingly, work to establish the composition of the latter for tax purposes.

In order to find out the tax base for the tax period, the actual income received is calculated quarterly on an accrual basis. At the end of the tax period (year), the overall result of income for this period is summed up.

How to calculate the 6% simplified tax system: determine the amount of advance payments

The advance payment corresponding to the tax base calculated from the beginning of the year to the end of the reporting period is determined by the following formula:

AvPr = Nb × 6%,

Nb is the tax base, which represents the taxpayer’s income on an accrual basis from the beginning of the year.

However, the amount of the advance payment payable at the end of the reporting period will be calculated using a different formula:

AvPu = AvPr - Nvych - Ts - AvPpred,

AvPr is an advance payment corresponding to the tax base calculated from the beginning of the year to the end of the reporting period;

Nvych — tax deduction, equal to the sum insurance premiums paid to funds, temporary disability benefits paid to employees, transferred payments for voluntary insurance in favor of employees;

Тс - the amount of the trade fee paid to the budget (if the type of activity carried out by the taxpayer falls under this fee);

AvPpred. - the amount of advances paid based on the results of previous reporting periods (such deduction is provided for in paragraphs 3, 5 of Article 346.21 of the Tax Code of the Russian Federation).

The amount of tax deduction for individual entrepreneurs who work for themselves and do not have employees is not limited (paragraph 6, clause 3.1, article 346.21 of the Tax Code of the Russian Federation), i.e. this deduction for individual entrepreneurs can reduce the amount of accrued tax to 0. An entrepreneur who there are hired employees, they have the right to apply a tax deduction only in the amount of 50% of the tax amount calculated from the tax base (paragraph 5, clause 3.1, article 346.21 of the Tax Code of the Russian Federation).

This limitation applies only to insurance premiums, temporary disability benefits and payments for voluntary insurance. It does not apply to the trade fee (clause 8 of Article 346.21 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated October 7, 2015 No. 03-11-03/2/57373). And even when the maximum possible deduction amount has been reached due to the amount of contributions, benefits and payments for voluntary insurance, the accrued tax can be further reduced by the amount of the trade tax.

In this case, the taxpayer must be registered as a payer of such a fee.

Read about the specifics of calculating the trade fee in the material “The trading fee is paid for the whole quarter, even if it is not fully worked out”.

USN: formula for calculating the final payment

At the end of the year, the last calculation of the simplified tax system for the tax period is carried out at 6%, subject to additional payment to the budget. Please keep in mind that there may be an overpayment. This amount will either be offset against future payments or returned to the taxpayer's account.

The formula by which the simplified tax system is calculated - income is established by paragraphs. 1, 3, 5, 8 tbsp. 346.21 of the Tax Code of the Russian Federation and looks like this:

N = Ng - Nvych - Ts - AvP,

Ng - the amount of tax, which is the result of multiplying the tax base calculated for the entire year by 6%;

AvP - the amount of advance payments that are calculated during the reporting periods of the reporting year.

For more information about what a single tax is, which is paid under the simplified tax system, read the article “Single tax under the simplified taxation system (STS)” .

Example conditions for calculating the simplified tax system “income” for 2018

Let's consider step by step how to calculate tax under the simplified tax system - income. To do this, we will give an example of how to calculate the simplified tax system of 6%.

Example

Omega LLC, which uses the simplified tax system with the object “income” in its activities, received income in the amount of 3,200,000 rubles in 2018. Broken down by month it looks like this:

• January - 280,000 rubles;
• February - 310,000 rubles;
• March - 260,000 rubles;
• April - 280,000 rubles;
• May - 260,000 rubles;
• June - 250,000 rubles;
• July - 200,000 rubles;
• August - 245,000 rubles;
• September - 220,000 rubles;
• October - 285,000 rubles;
• November - 230,000 rubles;
• December - 380,000 rub.

At the end of the quarter, income amounted to 850,000 rubles, half a year - 1,640,000 rubles, 9 months - 2,305,000 rubles, year - 3,200,000 rubles.

During the tax period, Omega LLC paid to insurance premium funds:

• for the 1st quarter - 21,000 rubles;
• for the six months - 44,300 rubles;
• for 9 months - 66,000 rubles;
• for the whole year - 87,000 rubles.

There were also payments of temporary disability benefits. Their total amount amounted to 24,000 rubles, including:

• in the 2nd quarter - 17,000 rubles;
• in the 3rd quarter - 7,000 rubles.

From the 2nd half of the year Omega LLC began to carry out trading activities and in the 4th quarter paid a trading fee in the amount of 12,000 rubles.

Calculation of simplified tax system for 2018

Omega LLC will calculate tax at a simplified tax rate of 6% as follows.

1. How to calculate the simplified tax system: determining the amount of the advance payment based on the results of the 1st quarter.

First, according to the simplified tax system of 6%, the calculation of the advance payment attributable to the tax base of this reporting period is made:

850,000 rub.× 6% = 51,000 rub.

A deduction is then applied to the amount received. That is, it is reduced by insurance premiums paid in the 1st quarter. Since the organization has the right to make such a reduction by no more than half of the accrued amount, before this reduction it is necessary to check the fulfillment of the condition on the possibility of applying the deduction in full:

51,000 rub.× 50% = 25,500 rub.

This condition is met since contributions are equal to 21,000 rubles, and the maximum deduction is 25,500 rubles. That is, the advance can be reduced by the entire amount of contributions:

51,000 rub. - 21,000 rub. = 30,000 rub.

The advance payment due at the end of the 1st quarter will be equal to 30,000 rubles.

1. How to calculate tax according to the simplified tax system 6%: determining the amount of the advance payment based on the results of the six months.

First, the advance payment attributable to the tax base of a given reporting period is calculated. The tax base is determined on an accrual basis. As a result we get:

RUB 1,640,000× 6% = 98,400 rub.

The amount received should be reduced by insurance premiums paid for the first half of the year and by the amount of temporary disability benefits paid to employees for the first 3 days of illness in the 2nd quarter. The total amount of contributions and benefits for the half-year is:

RUB 44,300 + 17,000 rub. = 61,300 rub.

However, subtract this amount from 98,400 rubles. will not work, since the maximum deduction amount is less than it and is only 49,200 rubles. (RUB 98,400 x 50%). For this reason, the advance payment can only be reduced by RUB 49,200. As a result we get:

RUB 98,400 - 49,200 rub. = 49,200 rub.

Now we determine the advance payment based on the results of the half-year, subtracting the advance payment based on the results of the first quarter from this amount:

RUB 49,200 - 30,000 rub. = 19,200 rub.

Thus, at the end of the six months, the amount of the advance payment will be 19,200 rubles.

1. How to calculate the simplified tax system 6%: determining the amount of the advance payment based on the results of 9 months.

First, the advance payment attributable to the tax base of this reporting period is calculated. As a result we get:

RUB 2,305,000× 6% = 138,300 rub.

The amount received should be reduced by insurance premiums paid for 9 months and by the amount of temporary disability benefits paid to employees for the first 3 days of illness in the 2nd and 3rd quarters. The total amount of contributions and benefits for the period is:

66,300 rub. + 17,000 rub. + 7,000 rub. = 90,300 rub.

However, this amount cannot be deducted from 138,300 rubles, since the maximum deduction amount is less than it and is only 69,150 rubles. (RUB 138,300× 50%). For this reason, the advance payment can only be reduced by 69,150 rubles. As a result we get:

RUB 138,300 - 69,150 rub. = 69,150 rub.

Now let’s determine the advance payment based on the results of 9 months, subtracting from this amount the advances accrued for payment based on the results of the first quarter and half of the year:

RUB 69,150 - 30,000 rub. - 19,200 rub. = 19,950 rub.

Thus, at the end of 9 months, the amount of the advance payment will be 19,950 rubles.

1. How to calculate the simplified tax system 6%: determining the final amount of tax paid at the end of the tax period.

It is necessary to calculate the simplified tax system of 6% for the advance payment attributable to the tax base of the tax period (year). As a result we get:

RUB 3,200,000× 6% = 192,000 rub.

The amount received should be reduced by the insurance premiums paid for the entire year and by the amount of temporary disability benefits paid to employees for the first 3 days of illness for the entire year. The total amount of contributions and benefits for the period is:

87,000 rub. + 17,000 rub. + 7,000 rub. = 111,000 rub.

However, this amount cannot be deducted from 192,000 rubles, since the maximum deduction amount is less than it and is only 96,000 rubles. (RUB 192,000× 50%). For this reason, the payment can only be reduced by RUB 96,000 related to contributions and benefits. However, in the 4th quarter there was also a payment for trade tax(RUB 12,000). The deduction can be increased by this amount. As a result we get:

192,000 rub. - 96,000 rub. - 12,000 rub. = 84,000 rub.

Now, according to the simplified tax system, the tax payable for the year is calculated by subtracting from this amount all advances accrued for payment based on the results of the 1st quarter, half a year and 9 months:

84,000 rub. - 30,000 rub. - 19,200 rub. - 19,950 rub. = 14,850 rub.

Thus, at the end of the year, the amount of tax to be transferred to the budget will be 14,850 rubles.

Our simplified tax system 6% calculator will help you calculate advance payments and taxes based on your data.

The calculated amounts of advance payments and simplified taxation at the end of the year are reflected in the tax return.

You can download the current declaration form under the simplified tax system and a sample of filling out the declaration under the simplified tax system “income” for 2018.

The declaration is submitted to the INFS:

• legal entities - no later than March 31;

In 2019, legal entities can submit a declaration on April 1, since the deadline falls on a day off - Sunday. Submitting a declaration at a later date will entail the accrual of a fine under Art. 119 of the Tax Code of the Russian Federation.

Deadlines for payment of taxes and advance payments

Advance payments are made based on the results of each reporting period:

• for the 1st quarter - no later than April 25;
• for the 2nd quarter - no later than July 25;
• for the 3rd quarter - no later than October 25.

In 2018-2019, the dates for payment of advance payments fall on working days and are not transferred to other days .

At the end of the year, tax is paid:

• legal entities - no later than March 31;
• individual entrepreneurs - no later than April 30.

In 2019, the deadline for payment of tax for 2018 by legal entities falls on Sunday, therefore it is postponed to April 1, 2019. For individual entrepreneurs There will be no postponement of the tax payment deadline for 2018, since 04/30/2019 is a working day.

A sample payment slip for payment of the simplified tax system “income” can be viewed.

If payers fail to pay taxes and advance payments on time, penalties will be assessed.

Results

The calculation of the simplified tax system for the object “income” is done quarterly: the amounts of advances are calculated 3 times, and at the end of the year the final tax amount is determined. The calculation base is the income received for the period (each time determined on an accrual basis), which is multiplied by the rate (usually 6%, but in the regions it can be reduced).

The amount of tax obtained from this calculation can be reduced by insurance premiums, disability benefits and voluntary insurance payments paid for the corresponding period. For employers, the amount of such a deduction cannot exceed 50%, and for individual entrepreneurs who do not have employees, it is possible to reduce accruals by 100%. The amount that supplements the deduction (in excess of 50%) will be the amount of the trading fee paid during the period.

In all periods except the 1st quarter, the amount calculated in this way is additionally reduced by the amount of advances accrued in previous reporting periods.

Deadline for payment of advance payment according to the simplified tax system

The deadline for making an advance payment under the simplified tax system is no later than the 25th day of the month following the quarter.

Advance payments are paid to the budget no later than the 25th day of the month following the reporting period (clause 7 of Article 346.21 of the Tax Code of the Russian Federation):

• for the first quarter - until April 25
• for half a year - until July 25
• 9 months before October 25

And the final tax amount under the simplified tax system is determined at the end of the year. Organizations must transfer it no later than March 31 of the following year, and individual entrepreneurs no later than April 30.

If the last day for paying a “simplified” tax or advance payments thereon falls on a weekend or a non-working holiday, then the payment deadline is postponed to the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

Calculation of an advance payment according to the simplified tax system with the object income

Before calculating advance payments according to the simplified tax system, determine the tax base. To do this, sum up the cumulative total of the income received since the beginning of the year. The indicator must be taken from section 1 of the Book of Income and Expenses. This will be the total value for the reporting (tax) period in column 4. Let us recall that “simplified” take into account in the tax base income from sales and non-operating income listed in the Tax Code of the Russian Federation (clause 1 of Article 346.15 of the Tax Code of the Russian Federation). Receipts listed in Article 251, paragraphs 3 and 4 of Article 284 and paragraphs 2, 4 and 5 of Article 224 of the Tax Code of the Russian Federation are not reflected in the Book of Income and Expenses (clause 1.1 of Article 346.15 of the Tax Code of the Russian Federation).

Multiply the amount of taxable income by the tax rate. For the object of taxation of income, it is 6% (clause 1 of Article 346.20 of the Tax Code of the Russian Federation). But since 2016, subject laws can lower the rate. You can find out what the rate is in your region from our table .

Calculate the advance payment due using the formula:

Please note that if you calculate advances for half a year, then the advance paid for the 1st quarter must be subtracted from the amount calculated using the formula. If you calculate advances for 9 months, advances for the 1st quarter and half a year are subject to deduction.

“Simplers” with the object of taxation of income have the right to reduce the “simplified” tax by the so-called tax deduction. It includes temporary disability benefits issued at the expense of the employer, as well as insurance premiums accrued and paid in the reporting period (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation):

• for compulsory pension insurance;
• compulsory social insurance against industrial accidents and occupational diseases;
• compulsory social insurance in case of temporary disability and in connection with maternity;
• compulsory health insurance.

In addition, the amount of the “simplified” tax can be reduced by payments under voluntary personal insurance contracts in favor of employees in the event of their temporary disability (with the exception of industrial accidents and occupational diseases).

By general rule the amount of “simplified” tax (advance payment) can be reduced no more than 50% for all reasons(Clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation). However, this restriction does not apply to individual entrepreneurs who do not have employees and do not pay remuneration to others. individuals and pay insurance premiums only for themselves in an amount determined based on the cost of the insurance year. They can reduce the “simplified” tax by the entire amount of transferred insurance premiums.

An example of calculating an advance payment for an income object

Zvezda LLC applies the simplified tax system with the object of taxation being income. The initial data is as follows:

sales income for the first quarter - 320,600 rubles;

insurance premiums paid within the accrued amounts for the first quarter - 43,700 rubles;

No non-operating income was received during this period, and social benefits were not issued. Let's calculate the advance using the formula given in the article.

First we calculated the tax: 320,600 x 6% = 19,236 rubles. Insurance premiums for the 1st quarter amounted to 43,700 rubles, but we can only reduce the tax by 50%. Therefore, the advance payment for the 1st quarter amounted to RUB 9,618. (RUB 19,236: 2).

Calculation of an advance payment according to the simplified tax system with the object income minus expenses

First, determine the tax base: subtract the expenses taken into account from the income received. Calculate both indicators for 1 quarter, half a year or 9 months.

The amount of income must be taken from section 1 of the Book of Income and Expenses. This will be the total value for the reporting period of column 4. Let us remind you that the “simplified” ones take into account in the tax base income from sales and non-operating income listed in Article 250 of the Tax Code of the Russian Federation (clause 1 of Article 346.15 of the Tax Code of the Russian Federation). Receipts listed in Article 251 of the Tax Code of the Russian Federation, as well as income subject to income tax and personal income tax at the rates specified in paragraphs 3 and 4 of Article 284 and paragraphs 2, 4 and 5 of Article 224 of the Tax Code of the Russian Federation, are not reflected (clause 1.1 of Art. 346.15 Tax Code of the Russian Federation).

The amount of expenses by which income is reduced corresponds to the final indicator of column 5 of section 1 of the Book for the reporting period. Under the simplified system, only the costs listed in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation and meeting the criteria specified in paragraph 1 of Article 252 of the Tax Code of the Russian Federation are recognized, that is, economically justified and supported by documents (clause 2 of Article 346.16 of the Tax Code of the Russian Federation). In addition, they must be paid and implemented (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

Be careful! You can write off some expenses only after you have fulfilled certain conditions provided for in paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation. For example, the purchase price of goods is allowed to be included in the tax base after payment to the supplier and sale to the buyer (subclause 2, clause 2, article 346.17 of the Tax Code of the Russian Federation).

Once the tax base has been calculated, multiply its value by the tax rate. For an object of income minus expenses, the base rate is 15% (clause 2 of Article 346.20 of the Tax Code of the Russian Federation). However, the authorities of the constituent entities of the Russian Federation can lower the rate by up to 5%. You can find out what the rate is in your region from our table .

Calculate the “simplified” tax (advance payments) payable on an accrual basis from the beginning of the year using the formula:

Please note that if you are calculating an advance payment for half a year, then you need to subtract the advance payment for the 1st quarter from the amount calculated using the formula. If you calculate advances for 9 months, advances for the 1st quarter and half a year are subject to deduction.

An example of calculating an advance payment for an object of income minus expenses

Zvezda LLC applies the simplified tax system with the object of taxation being income minus expenses (tax rate - 15%). Sales income for the first quarter amounted to 890,500 rubles, and recorded expenses amounted to 430,100 rubles. There were no non-operating incomes during this period.

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

Basic moments

What is a simplified system and which object of taxation should be preferred - without understanding such information application of the simplified tax system may not turn out to 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 it is?

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 pay only a single tax and insurance premiums.

The peculiarity of the transition is that organizations have the right to switch to the simplified tax system from the beginning of the tax period after filing with the tax authority.

Selecting an object of taxation

Companies have the right to change the tax object annually, but not earlier than the beginning of the 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 (), 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.

The list of expenses that can be taken into account when calculating the amount of tax is closed and is contained in. 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.

To make the right choice you need to follow these steps:

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.

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.

Normative base

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

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 (). Such rules are contained in Art. 75 and section 7 of the Requirements, which are approved.

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 if the cause of 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 has applied for an 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)

Overpayment occurs:

1. If in the tax period the company made advance transfers of profit on the “income” object and the amount at the end of the year turned out to be greater than the tax balance.
2. 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).
3. If an error is made in the 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 the 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 under 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 this, sales revenue is determined based on all receipts that are associated with determining the amounts for goods sold or rights to property.

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 the 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.

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, when determining the objects of taxation, profit from 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 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 amounts of advances were not reflected in expenses, then the returned amounts are not indicated in the profit of the taxpayer.

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.

What is the deadline to pay the single tax under the simplified tax system in 2018? Are there new deadlines? To which BCCs should the “simplified” tax and advance payments for it be transferred to organizations and individual entrepreneurs in 2018? Answers and tables with deadlines are in this article.

When to make payments

Reporting periods for the single tax on the simplified tax system are quarter, six months and nine months. Advance payments for “simplified” tax must be transferred no later than the 25th day of the first month following the reporting period (that is, quarter, half-year and nine months). Accordingly, as a general rule, the tax must be transferred to the budget no later than April 25, July 25 and October 25, 2018. Such deadlines follow from Article 346.19 and paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation.

At the end of the year - the tax period for a single “simplified” tax - organizations and individual entrepreneurs use the simplified tax system to summarize and determine the total amount of the single tax; for the object “income minus expenses” - a single or minimum tax. Organizations transfer these payments to the budget no later than March 31 of the following year, individual entrepreneurs - no later than April 30 of the next year.

It is possible that the “simplified” payment deadline will fall on a weekend or non-working holiday. In this case, a single tax or advance payment according to the simplified tax system can be sent to the budget no later than on the next working day after the last (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Deadline for payment of the simplified tax system in 2018

For 2017, the final payment under the simplified tax system will need to be transferred no later than April 2, 2018 (since March 31, 2018 is a Saturday).

Also note that in two cases the tax according to the simplified tax system is paid within special terms:

• upon termination of an activity for which the simplified taxation system was applied, taxpayers must pay tax no later than the 25th day of the month following the month in which, according to the notification submitted to the tax authority, such activity ceased (clause 7 of Article 346.21, p. 2 Article 346.23 of the Tax Code of the Russian Federation);
• if they lose the right to use the simplified tax system, taxpayers must pay the tax no later than the 25th day of the month following the quarter in which they lost this right (clause 7 of article 346.21, clause 3 of article 346.23 of the Tax Code of the Russian Federation).

KBK according to the simplified tax system in 2018

In 2018, advances under the simplified tax system, the unified and minimum “simplified” tax are required to be transferred to two BCCs. One BCC is for the “income” object, the other is for the “income minus expenses” object. Until 2017, we recall that three BCCs were provided for under the simplified tax system (Order of the Ministry of Finance of Russia dated June 20, 2016 No. 90n).

Object "income"

Object “income minus expenses”