Income tax at the basic rate. Corporate income tax, tax rate: types and size

Income tax is mandatory for all legal entities that are on the general taxation system. It is calculated by summing up the profit from all activities of the company and multiplying by the current rate.

Legal basis

The procedure for calculating and paying corporate income tax, the tax rate for enterprises of all forms of ownership are specified in Ch. 25 of the Tax Code of the Russian Federation. Regional acts govern the application process tax breaks. Lawyers and accountants in their work also apply the explanations of the Ministry of Finance and the Federal Tax Service in relation to certain paragraphs of regulations.

Subjects and objects

Tax payers are:

• Russian organizations involved in the gambling business, as well as those that do not use the simplified tax system, UTII, ESHN.
• Foreign organizations that receive income on the territory of the Russian Federation.
• Consolidated group members.

Exempted from taxation are enterprises that pay UTII, USN, ESHN. If the volume of their annual sales exceeds the legal limits, then enterprises must pay corporate income tax, the rate of which exceeds the legal limits. Also excluded in 2017 are organizations involved in the preparation and holding of FIFA 2018 in the Russian Federation.

The basis for the calculation is the profit of the organization. In Art. 247 of the Tax Code of the Russian Federation it is said that profit:

• for domestic organizations and representative offices of foreign companies - this is the amount of income received by the enterprise (its representative office), reduced by the costs incurred;
• the amount of total profit calculated for this participant;
• for other foreign organizations - this is the amount of funds recognized as income under Art. 309 NK.

Income and expenses

Income is the economic benefit from the activities of the organization, expressed in kind or in cash. This is the sum of all receipts of the organization, excluding expenses and taxes that are presented to buyers (for example, VAT). They are determined from the data primary documents. Proceeds are divided from sales and non-operating income.

When the corporate income tax is calculated, the tax rate does not take into account receipts:

• from gratuitously received property;
• capital contributions;
• assets received under loan agreements;
• property received under targeted financing.

Expenses are reasonable and documented expenses incurred by the taxpayer, provided that they were used to generate income. When an organization's income tax is calculated, the tax rate, the costs do not include the amount of fines, sanctions, penalties, dividends, payments for excess emissions of substances, expenses for voluntary insurance, material assistance, pension supplements, etc. Full list amounts that are excluded from expenses, is presented in Art. 270 of the Tax Code of the Russian Federation. Normalized expenses can be written off not completely, but partially. Since 2017, the amounts spent on assessing the level of qualifications of employees can also be attributed to expenses. However, there is one important condition: the employee must confirm his consent to the assessment of the level of qualification in writing.

Reporting periods

On the profit of organizations is set in a fixed amount. Reports on the accrual of the amount of the fee must be submitted for 6, 9 and 12 months. Advance payments should be transferred to the budget on a monthly basis. Since 2016, the average quarterly amount of income from sales has been increased to 15 million rubles.

The tax base

How is corporate income tax calculated? The tax rate is multiplied by the difference between receipts and expenditures. If the amount of income less than the amount costs, then the base is zero. Profit is determined on an accrual basis from the beginning calendar year. Since the legislation prescribes certain types of corporate income tax rates, revenues must be considered separately for each type of activity.

The Tax Code spells out the features of determining income and expenses for different categories of payers: banks Insurance companies(Article 293), non-state PF (Article 295), microfinance organizations (Article 297), professional members RZB (item 299), transactions with the securities (item 280), urgent financial transactions(Article 305), clearing organizations (Article 299). Organizations gambling business keep separate records of income and expenses. Only economically justified expenses that are documented are taken into account.

What is the corporate income tax rate?

The amount of the paid fee is transferred to the federal and local budgets. Since 2017, there have been changes in the distribution of interest. base rate corporate income tax has not changed and is 20%. Previously, 2% of the amount paid was sent to federal budget, and 18% remained in the local. Introduced from 2017 to 2020 new scheme. The amount of tax calculated at the rate of 3% will be transferred to the federal budget, and 17% to the budget of the constituent entities of the Russian Federation. Regional authorities can reduce the rate of collection for certain categories payers. In 2017-2020, it cannot be less than 12.5%.

Exceptions

By certain types income, the corporate income tax rate is:

• Income of foreign companies from the use, leasing of containers, mobile vehicles, international transportation - 10%.
• The income tax rate of a foreign organization through a representative office not related to activities in the Russian Federation is 20%.
• Dividends of Russian organizations - 13%. The full amount of taxes remains in the local budget. Dividends received by foreign companies are taxed at a rate of 15%. This also includes interest income on state securities.
• Receipts from Russian Central Banks, which are recorded on depo accounts - 30%.
• Profit of the Bank of Russia - 0%.
• Profit of agricultural producers - 0%.
• Profits of organizations engaged in medical, educational activities - 0%.
• Income from the operation associated with the sale of a share of the authorized capital - 0%.
• Proceeds from work carried out in the implementation economic zone, tourist and recreational zone, subject to separate accounting income and expenses - 0%.
• Revenues of the regional investment project provided that they do not exceed 90% of all receipts - 0%.

Reporting

Upon completion of each tax period the organization must provide in the Report Form and the rules for its preparation are approved by Order of the Federal Tax Service N MMV-7-3 / 600. The declaration is submitted to the inspection at the location of the enterprise or its division. The report is submitted on paper. The electronic declaration can be submitted by the largest taxpayers, as well as organizations in which the average number of employees for the previous year was more than 100 people.

2017 tax changes

The amount of the allowance for doubtful debts must be less than 10% of revenue for the previous or reporting period. A doubtful debt is a debt that exceeds the amount of a counter liability. If the organization has a receivable and accounts payable in front of one counterparty, then doubtful debts You can write off only the amount that exceeds the accounts payable.

The amount of loss to be carried is limited. From 01/01/2017 to 12/31/2020, losses from previous periods cannot be reduced by more than 50%. This change does not affect the base to which tax credits apply. The changes relate to losses incurred after 01.01.2007.

Since 2017, the restriction on the transfer of amounts of losses incurred after 01/01/2007 has been lifted. The transfer can now be carried out for all subsequent years. Changes relating to the adjustment of the amounts of taxes transferred to the state and local budgets should be reflected in the declaration and payments. These documents must clearly reflect which amounts are paid at a rate of 3%, and which - at a rate of 17%.

There are more reasons for recognizing debt as consolidated. For example, there are two interdependent foreign organizations (one of the organizations is the founder of the second). In front of one of them Russian enterprise arose promissory note. In this case, the debt is recognized as consolidated. And it doesn't matter what share of the capital the foreign creditor company owns. Now the consolidated debt is determined by the amount of all taxpayer obligations.

If during the reporting period the capitalization ratio has changed, then the question of adjusting the tax base may arise. Since 2017, expenses for controlled debt do not need to be recalculated. As mentioned earlier, the amount of expenses can include the costs incurred to assess the level of qualifications of employees. To encourage such reviews, provisions will be developed to account for the cost of valuations. The enterprise will be able to take into account the costs if the assessment was carried out on the basis of a service agreement, and an employment contract was concluded with the subject.

The procedure for calculating penalties on tax has been changed, and the amount of penalties has been increased. The changes apply to delays that occur after 10/01/2017. If you delay the tax payment deadline by more than 30 days, then the amount of interest will have to be calculated according to the following algorithm:

• 1/300 of the Central Bank rate, valid from 1 to 30 days of delay;
• 1/150 of the Central Bank rate effective from 31 days of delay.

Anastasia Osipova

bsadsensedynamick

# taxes

All about income tax

The income tax in Russia is 20%. But there are categories of categories of taxpayers for which it is different.

Article navigation

• What is income tax: tell in simple terms
• Who should pay income tax
• How to calculate income tax
• Income and expenses - we determine the object of taxation
• The formula for calculating corporate income tax
• Calculation example with explanations
• The procedure for filing a declaration, paying tax and advance payments
• Legitimate Income Tax Optimization Methods

Income tax is paid by organizations that use common system taxation. Its calculation is strictly regulated by the Tax Code. Russian Federation. Step-by-step instruction applications legal framework when accruing, it is set out in articles 246–333 of chapter 25 of the Tax Code of the Russian Federation. Deviation from the rules is fraught with claims tax office and even fines. Therefore, it is very important to know how to correctly calculate corporate income tax.

At the end of the article you will find an interesting and useful video course!

What is income tax: we tell in simple words

Income tax directly depends on the performance of the company. The more she earns, the more she is forced to give to the state treasury. In 2019, the income tax rate is set at 20%. This is indicated in the first paragraph of Article 284 of the Russian tax code. The tax consists of deductions to the budgets of the constituent entities of the Russian Federation and the Federation itself. Until 2024, organizations are required to pay 17% of the basic rate to the regional treasury, and 3% to the federal treasury.

Certain categories of entrepreneurs, by decision of local legislative bodies, can apply a reduced tax rate credited to the regional budget, but its size cannot be less than 12.5%. The lower threshold of NP, taking into account payments to the budget of the Russian Federation, in this case is 15.5%.

In Moscow, tax deductions of 12.5% ​​can be made by:

• auto manufacturing companies Vehicle;
• organizations that employ persons with disabilities;
• entities conducting business activities in the SEZ;
• residents of technopolises and industrial parks.

The federal legislation provides for a preferential tax rate for organizations participating in regional investment projects. For them, during the first 5 years of profitable activity, it cannot exceed 10% (Article 284.3, Clause 3 of the Tax Code of the Russian Federation).

There are also special rates. The amounts accrued on them go exclusively to the federal budget. Tax at special rates is allowed to be paid to companies with a certain status or with a special type of income. It can be:

• Companies operating under the control of foreign organizations that do not have a Russian representative office and produce hydrocarbons. They must pay tax at the rate of 20%.
• Foreign organizations that receive dividends from federal companies contribute 15% of their profits to the budget.
• Local organizations that receive income from dividends of domestic and foreign companies can use the rate of 13%.
• For foreign companies who are engaged in international transportation or vehicle rental, but do not have a representative office in Russia, are allowed to pay 10% of the profit.
• Income from municipal securities is taxed at a rate of 9%.
• For medical, educational institutions, SEZ residents and advanced economic development the rate is zero percent.

The list of all rates is specified in article 284 of the Tax Code of the Russian Federation. The amount of NP is calculated by multiplying the tax rate by the base. Therefore, in order to calculate the amount of income tax for an LLC, you must first determine the tax base. To do this, the expenses accounted for in accordance with the Tax Code must be deducted from the income received by the organization.

The tax base is calculated on an accrual basis from the beginning of the calendar year. If expenses exceed income, it is equal to zero (Article 274 of the Tax Code).

Who should pay income tax

On the this moment all businessmen and organizations operating in the territory of the Russian Federation are required to pay income tax. The articles of the Tax Code of the Russian Federation distinguish the following categories of taxpayers:

• Russian legal entities;
• foreign legal entities with a federal representative office or receiving income from Russian sources;
• foreign organizations with the status of tax residents of the Russian Federation;
• foreign organizations that are actually managed from Russia (with the exception of those stipulated in specific international tax treaties).

The Tax Code of the Russian Federation specifies economic entities who do not need to calculate income tax. In accordance with articles 246.1, 346.1, 346.11, 346.26 of the Tax Code of the Russian Federation, these include:

• entrepreneurs using or combining special modes taxation - simplified tax system, unified agricultural tax, UTII;
• entrepreneurs who pay taxes on the gambling business.

Entrepreneurs who have switched to special taxation regimes, in some cases, still have to pay NP. For example, if their income is dividends from foreign organizations.

How to calculate income tax

After analyzing the calculation current tax on the profit of the organization with examples, we can conclude that it is the product of taxable profit and the rate. The first multiplier is called the tax base. The concept of profit in its calculation depends on the category of the taxpayer:

• representatives of Russian business and foreign organizations working through representative offices should consider the difference between income and expenses as profit;
• company included in consolidated group taxpayers, as an object of taxation should use the percentage of total profit attributable to it;
• foreign entrepreneurs who do not have representative offices in the Russian Federation take income received in Russia as a tax base.

To determine the amount of corporate income tax, in addition to the base, you also need to know the rate. Its size is established by the Tax Code of the Russian Federation. The calculation of NP should be reflected in the register entries tax accounting.

Income and expenses - we determine the object of taxation

When calculating NP, as an object of taxation, use net profit, which companies and individual entrepreneurs receive as a result of maintaining entrepreneurial activity. To find taxable income, you need to know what income and expenses can be recognized in the reporting period.

Income is the money received by the company as a result of its main activities and use of additional sources. When determining NP, it is taken into account without VAT and excise.

Incomes included in profit calculations are divided into:

• implementation (revenue from the sale of goods, services, property rights);
• non-operating (dividends, loan interest, proceeds from the rental of property, etc.).

When taxing profits, the following types of income are not taken into account:

• contributions to the authorized capital;
• property donated Russian organization or an individual who owns more than 50% of the shares of the company that received the gift;
• property received in the form of a deposit, pledge, under credit conditions;
• capital investments aimed at improving leased or donated property;
• property received under the target financing program;
• other income provided for by Article 251 of the Tax Code of the Russian Federation.

Expenses are economically justified (justified) and documented expenses that were incurred in order to generate income. In calculation tax base income tax does not include such types of expenses as:

• dividends;
• fines, penalties and other payments transferred to the budget;
• payments for exceeding the norms when polluting substances are released into the environment;
• expenses for non-state pension provision and voluntary insurance;
• pension supplements, material aid employees.

The list of such expenses is long. It is established by article 270 of the Tax Code of the Russian Federation. There are also so-called normalized expenses, due to which the tax base can be partially reduced. Their list is presented in articles 254, 255, 262, 264-267, 269, 279 of the Tax Code of the Russian Federation.

Expenses deducted from income:

• production, transport, commercial costs (the cost of raw materials, employee salaries, depreciation, property rental and services of third-party specialists, representation);
• insurance premiums, pay for training;
• software purchase costs;
• for research aimed at improving the quality of products.

There are two methods of accounting for income and expenses:

• charges;
• cash.

Their difference is that profit is calculated taking into account the amounts determined in different time. The accrual method assumes that:

• incomes are taken into account not at the moment of their receipt to the account of the organization, but when they arise (according to payment orders or contracts);
• expenses are taken into account not at the time of writing off funds from accounts, but when they occur;
• the procedure for calculating the tax assumes that the amounts are taken into account on the dates recorded in the documents, even if their payment or write-off actually occurred later.

With the cash method:

• the moment of accounting for income - their receipt on the current account or at the cash desk;
• expenses are taken into account when funds are debited from the account or paid from the cash desk;
• amounts in the calculation of IR are taken into account by the date of receipt or write-off.

The accrual method can be used by all organizations. As for the second method, its use is associated with certain limitations:

• the cash method cannot be used by banks;
• firms can recognize income and expenses ex post if their revenue in each of the last four quarters does not exceed one million rubles;
• if the limit is exceeded, the taxpayer must apply the accrual method.

If the company incurs losses at the end of the year, then the tax base is equated to zero. This means that there is no negative income tax. Its value can be either positive or zero.

The formula for calculating corporate income tax

Taxable income is calculated according to the formula:

• NP- taxable amount;
• D and R- total income and expenses (calculated for the year or other reporting period);
• St is the tax rate expressed as a percentage.

As you can see, the formula for calculating the amount of profit is simple. But before applying it, other calculations must be made. For example, the amount of taxable profit of an organization is calculated as the difference between income and expenses. But keep in mind that not all of them are subject to taxation. So, the calculation does not take into account the revenue received as an advance payment for products if the company uses the accrual method. This category includes borrowed funds and property received by a legal entity free of charge. Full list income and expenses that are not subject to income tax, is presented in the Tax Code of the Russian Federation.

Calculation example with explanations

The given example of calculating income tax for dummies will help you understand how to calculate it correctly.

The hypothetical Gems LLC produces toys. In 2019 the organization:

• received a loan from a bank in the amount of 700 thousand rubles;
• sold toys for 1.5 million rubles. in view of VAT;
• used raw materials for 400,000 rubles;
• paid a salary of 300,000 rubles;
• paid insurance premiums for 50,000 rubles;
• carried out depreciation, spending 40,000 rubles;
• paid 35,000 rubles. on credit;
• has a loss of 110,000 rubles last year.

Organization expenses in 2019: 400,000 (raw materials) + 300,000 (salary) + 50,000 (insurance contributions) + 40,000 (depreciation) + 35,000 (loan payments) = 825,000 rubles.

At a rate of 20%, VAT is 300,000 rubles. The LLC must transfer this amount to the state treasury. Income after VAT is 1,200,000 rubles. 700,000 rubles of a loan are not considered income and are not taxed (Article 251 of the Tax Code of the Russian Federation).

To determine profit, it is necessary to subtract expenses and last year's loss from income: 1,200,000 - 825,000 - 110,000 \u003d 265,000 rubles.

Income tax will be: 265,000 x 20% = 53,000 rubles.

Of this amount, 265,000 x 3% = 7,950 rubles must be paid to the federal budget, and 265,000 x 17% = 45,050 rubles to the regional budget.

Income tax is reflected in the declaration. It must be submitted to the FTS. In order to correctly fill in the columns of the document, the taxpayer has the right to use an example of a declaration, which can be found in the recommendations of the Ministry of Taxes of Russia.

The procedure for filing a declaration, paying tax and advance payments

The reporting period for income tax is 1 year. But if all economic entities begin to contribute amounts only after its expiration, then the budget will be replenished unevenly. Therefore, advance tax payments. They can be:

• quarterly. The calculation of income tax in this case is carried out for 3, 6, 9 months, taking into account the amounts paid for previous period. According to article 286 of the Tax Code of the Russian Federation, they are made by all payers. The exception is budget institutions cultures and organizations that use monthly payments based on actual profits.
• Quarterly, broken down by months. A legal entity is obliged to use this type of payment if it has received more than 15 million rubles in revenue in each of the previous four quarters. The algorithm for calculating the amount of the monthly payment is that the tax for previous quarters is determined on an accrual basis, starting from January 1 of the reporting year. Its size is adjusted according to the results of the reporting quarter, depending on the profit received. Budget and non-profit organizations are exempted from payments.
• Monthly based on the actual profit received. This option can be used by any company. At the same time, the amount of tax is determined on a monthly cumulative basis from the beginning of the year. When paying it, the amounts transferred for previous months are taken into account.

At the end of each reporting period, the organization must provide a declaration. Its sample, recommended form and filling rules are approved by the Order of the Federal Tax Service of Russia.

The document must be submitted to the tax office:

• at the location of the organization;
• at the location of each separate subdivision.

In the event that subsidiaries are located on the territory of one subject of the Federation, then the tax in regional budget you can deposit through any of them, and which one - the organization determines itself.

If the number of employees of the organization exceeds 100 people, then the declaration is accepted by the tax authority only in electronic form.

All organizations are required to submit an annual declaration no later than March 28 of the year following the previous one. The deadlines for the reporting periods depend on the option of transferring "profitable" advances:

• With monthly, based on actual profit, the declaration is submitted before the 28th day of each month. In this case, the reporting periods are 1, 2, 3 months, etc. until the end of the calendar year.
• With quarterly reports, you will have to report on the results of 3, 6 and 9 months. The declaration must be submitted before the 28th day of the month following the reporting quarter, that is, before April 28, July 28, October 28.

Penalties and fines are provided for violation of the terms for making advance payments and filing declarations.

Legitimate Income Tax Optimization Methods

All taxpayers seek to reduce the amount of tax paid. This can be achieved through:

• use of tax regulation mechanisms;
• reduction of the taxable base.

This optimization is allowed tax legislation. At the same time, the entrepreneur gets the opportunity to reduce the amount of payments and direct the released funds to business development.

The easiest way to legally reduce fees is through sound tax planning and the creation of reserves that can be useful for paying employee benefits for years of service, paying for their vacations, updating the material and technical base of the enterprise, etc. Spare funds provide an opportunity to optimally distribute expenses across reporting periods. And as you know, it depends on how competently justified the costs of the organization, what income tax will be charged.

For many entrepreneurs, a reserve is an excellent way out when large expenses are expected in the near future, and taxes must be paid today. But at the same time, one must understand that at the expense of reserve funds it is impossible to change the annual tax of the enterprise. Thanks to him, you can only reduce advance payments.

Among legal ways tax optimization should be highlighted:

• Choice profitable system taxation. It depends on what rates the organization will calculate income tax and how often it will submit reporting documentation.
• Maximize the use of tax incentives. Russian law provides reduced rates, tax holidays for start-up entrepreneurs and even complete exemption from payments to the budget, but many do not even know about it. If you exercise your rights, you can significantly reduce the tax burden.
• Choosing the right accounting policy. If an organization manages to properly organize work with accounting policy, then it will be able to independently regulate in what period and volume to accept income and expenses, when to pay more taxes, and when less.
• Using the services of third parties and the correct selection of personnel. The maintenance of a large staff of employees requires quite an impressive cost of remuneration for their labor, from which considerable taxes are charged. At the same time, it is possible to involve workers from outside to perform certain work, for example, maintenance of computer equipment. The benefit in this case is that the fee for the services rendered can be charged to expenses and not taxed on it.

As you can see, in order for an enterprise to develop and its income to increase, it is necessary to constantly optimize and improve business processes. After all, the need to calculate income tax arises only when there is an object of taxation. In its absence, the question becomes irrelevant.

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Income tax is a direct tax, the amount of which directly depends on the final financial results activities of a legal entity.

The object of taxation is profit - the difference between the amount of income and the amount of expenses of the organization.

The income tax rules are defined in Chapter 25.

Tax payers

In accordance with Art. Art. 246, 247 income tax payers are:

• All legal entities of the Russian Federation (JSC, CJSC, LLC, IP, etc.)
• Foreign legal entities persons working in the Russian Federation through permanent establishments or receiving income from sources in Russia.

Income tax Object of taxation

Income Classification of income

Income is the amount received from the main activity (sales income), as well as from other activities (non-operating income). Such as: income from the rental of property, interest on bank deposits etc. When calculating income tax, all income is taken into account without VAT and excises.

Income from the sale of goods (works, services).

Sales income is the proceeds from the sale of goods (works, services) of own production and those acquired earlier, proceeds from the sale of property rights.

Sales proceeds are determined taking into account all receipts for sold goods (works, services) and property rights, expressed both in cash and in kind.

non-operating income.

Non-operating income is income not specified in, for example, such as:

• from equity participation in other organizations;
• in the form of a positive (negative) exchange rate difference;
• from renting out property;
• in the form of interest, under credit, loan, bank deposit agreements;
• etc.

Incomes are calculated on the basis of tax accounting documents, primary and other documents confirming the income received by the taxpayer.

Part of the income is exempt from taxation. The list of income not taken into account for taxation is provided for in Art. 251 . :

• in the form of property, property rights received in the form of a pledge or deposit;
• income in the form of contributions to the authorized capital of a legal entity;
• in the form of property or funds received under credit or loan agreements;
• as capital investments in the form of inseparable improvements to the rented (received in free use) property produced by the tenant;
• other income provided for.

Expenses.

Expenses are documented and economically justified expenses incurred by the organization. They can be divided into expenses associated with the production and sale of products (the cost of raw materials and materials, wages of employees, depreciation of fixed assets, etc.) and non-operating expenses (court and arbitration fees, negative exchange rate differences, etc.). Also, there is a closed list of expenses that are not taken into account when calculating income tax. For example: contributions to the authorized capital, dividends, repayment of loans, etc.

Production and sales expenses incurred during the reporting (tax) period:

- Direct ():

• Material expenses (clauses 1 and 4 clause 1);
• Amounts of accrued depreciation on fixed assets used in the production of goods, works, services (Articles 256-259 of the Tax Code of the Russian Federation);
• Labor costs for personnel involved in the production of goods, performance of work, provision of services (Article 255 of the Tax Code of the Russian Federation).

- Indirect () —

all other amounts of expenses, with the exception of non-operating expenses incurred by the taxpayer during the reporting (tax) period.

non-operating expenses(Article 265 of the Tax Code of the Russian Federation):

• expenses for the maintenance of property transferred under a lease (leasing) agreement;
• interest on debt obligations;
• expenses for issuing own securities;
• expenses in the form of a negative exchange rate difference, from the revaluation of property in the form of currency values;
• costs in the form of a sum difference arising from the taxpayer;
• expenses in the form of a negative (positive) difference resulting from a deviation in the sale (purchase) rate of foreign currency;
• expenses for the liquidation of decommissioned fixed assets, etc.

Direct costs

are distributed on a monthly basis to the balances of work in progress and the cost of manufactured products (works, services). Thus, direct expenses are taken into account in the reduction of the income tax base as products are sold (work is performed, services are rendered), in the cost of which they are taken into account in accordance with Article 319 of the Tax Code of the Russian Federation.

Taxpayer yourself defines in accounting policy organization list of direct costs for tax purposes related to the production of goods (works, services).

Amount of indirect costs

for the production and sale of goods (works, services) carried out in the reporting (tax) period, refers to the expenses of the current reporting (tax) period in full.

The costs referred to in art. 270 of the Tax Code of the Russian Federation, do not reduce the received legal entity income. This list is closed and is not subject to broad interpretation. All expenses listed in this list cannot reduce the income of the organization.

income tax Calculation

When calculating income tax, it is necessary to know exactly which income and expenses can be recognized in a given period and which not. There are two methods for determining the dates on which expenses and income are recognized for tax purposes. (Art. 271-273 of the Tax Code of the Russian Federation)

accrual method.

With this method of tax accounting, income (expenses) is recognized in the reporting (tax) period in which they occurred (to which they relate). The date of recognition of income and expenses does not depend on the date of actual receipt of funds (actual payment of expenses).

Income recognition procedure:

• revenues are recognized in the reporting period in which they occurred, regardless of the actual income Money, other property and property rights;
• in the event that the relationship between income and expenses cannot be clearly defined or is determined indirectly, income is distributed by the taxpayer independently, taking into account the principle of uniformity;
• for income from sales, the date of receipt of income is the date of sale of goods (works, services, property rights), regardless of the actual receipt of funds.

For non-operating income, the date of receipt of income is:

• date of signing by the parties of the act of acceptance and transfer of property (acceptance and delivery of works, services);
• date of receipt of funds to the current account (cash) of the organization.

The procedure for recognizing expenses:

Expenses are recognized in the reporting period in which these expenses arise based on the terms of transactions. In the event that the transaction does not contain such conditions and the relationship between income and expenses cannot be determined clearly or is determined indirectly, the expenses are distributed by the taxpayer independently.

Implementation date material expenses admits:

• date of transfer to production of raw materials and materials;
• date of signing the act of acceptance and transfer of services (works) of a production nature, etc.

The date of non-operating and other expenses is recognized:

• date of accrual of taxes (fees) - for expenses in the form of tax amounts;
• the date of settlements in accordance with the terms of the agreements or the date of presentation of documents to the taxpayer.

cash method.

When applied this method tax accounting, income and expenses are recognized on the date of actual receipt of funds - the actual payment of expenses.

The procedure for determining income and expenses

• the date of receipt of income is the day of receipt of funds to a bank account or cash desk of the organization, receipt of other property (works, services) and property rights, as well as repayment of debt to the taxpayer in another way;
• Expenses are recognized as expenses after they are actually paid. Payment for goods (works, services, etc.) is recognized as the termination of the counter obligation by the purchaser of the specified goods (works, services) and property rights, directly related to the supply of these goods (performance of work, provision of services, transfer of property rights).

It is necessary to choose a single method of tax accounting for the income and expenses of the organization.

Organizations have the right to determine the date of receipt of income (expense) on a cash basis, if on average for the previous 4 blocks the amount of proceeds from sales, excluding VAT, did not exceed 1 million rubles for every quarter.

Income tax Calculation procedure

Tax amount = Tax rate * Tax base

In accordance with Art. 315 of the Tax Code of the Russian Federation, the calculation of the tax base must contain:

• the period for which the tax base is determined;
• the amount of income from sales received in the reporting (tax) period;
• the amount of expenses incurred in the reporting (tax) period, reducing the amount of income from sales;
• profit (loss) from sales;
• the amount of non-operating income;
• profit (loss) from non-sales operations;
• final tax base for the reporting (tax) period;
• in order to determine the amount of profit subject to taxation, the amount of loss subject to carry-forward is excluded from the tax base.

For profit falling under different rates, the bases are defined separately.

Basic rate

2% - to the federal budget

18% - to the budget of the subject of the Russian Federation. Legislative bodies of constituent entities of the Russian Federation may reduce income tax for certain categories of taxpayers, but not more than up to 13.5%.

The Tax Code of the Russian Federation establishes, in addition to the main one, also special rates at a profit.

Taxable period. Reporting period

Taxable period- this is the period after which the process of forming the tax base is completed, the amount of tax payable is finally determined. (Article 285 of the Tax Code of the Russian Federation)

Income tax - the tax period is recognized calendar year.

Reporting periods: quarter, half year, 9 months.

The tax period is a year.

Tax return

Tax return is provided:

• Not later than 28 days from the end of the relevant reporting period
• Not later than March 28 of the year following the expiration tax period

Corporate income tax return is completed and submitted to tax authorities in the form approved by order of the Federal Tax Service of Russia dated March 22, 2012 N MMV-7-3 / [email protected]

The declaration must be submitted to the IFTS:

• at the location of the organization;
• at the location of each separate division of the organization.

Deadlines for payment of taxes and advance payments

tax accounting

Tax accounting is a system for summarizing information to determine tax base data-driven tax primary documents.(Article 313 of the Tax Code of the Russian Federation)

Taxpayers calculate the tax base at the end of each reporting (tax) period based on the data tax accounting. The tax accounting system is organized by enterprises independently.

Confirmation of tax accounting data are:

• primary accounting documents;
• analytical registers tax accounting;
• calculation of the tax base.

Analytical registers of tax accounting are consolidated forms of systematization of tax accounting data for the reporting (tax) period.

Features of regional legislation

The information below is for the Republic of Mari El.

The tax rate of income tax payable to republican budget Republic of Mari El for organizations carrying out investment activity on the territory of the Republic of Mari El.

Organizations that are foreign organizers of the Olympic Games and Paralympic Games 2014 in the city of Sochi, in respect of income received in connection with the organization and holding of these games.

Income tax is also not paid by organizations that apply the simplified taxation system, pay for certain types of activities, are payers of the unified agricultural tax, as well as organizations that pay tax on the gambling business.

The object of taxation is profit received by the taxpayer.

Profit is recognized:

• for Russian organizations - income received, reduced by the amount of expenses incurred, which are determined in accordance with the Tax Code of the Russian Federation;
• for foreign organizations operating in the Russian Federation through permanent representative offices - income received through these permanent representative offices, reduced by the amount of expenses incurred by these permanent representative offices, which are determined in accordance with the Tax Code of the Russian Federation;
• for other foreign organizations - income received from sources in the Russian Federation.

Organization income classification

• income from the sale of goods (works, services) and property rights (hereinafter referred to as sales income);

Realization income includes (works, services) both of own production and previously acquired, and proceeds from the sale of property rights. Sales proceeds are determined on the basis of all receipts related to payments for sold goods (works, services) or property rights expressed in cash and (or) in kind.

Income is determined on the basis of primary and other documents confirming the receipt of income, and tax accounting documents.

The income received by the taxpayer, the value of which is expressed in foreign currency are taken into account together with income in rubles.

Tax legislation provides 43 types of income that are not taken into account when determining the tax base for income tax.

These include, in particular, income:

• in the form of property, property rights, works or services received from other persons in the order of advance payment for goods (works, services) by taxpayers who determine income and expenses on an accrual basis;
• in the form of property, property rights, which are received in the form of a pledge or deposit as security for obligations, as well as which are received within the limits of the contribution by the participant economic society or a partnership (by its legal successor or heir) upon withdrawal (withdrawal) from a business company or partnership or upon distribution of the property of a liquidated business company or partnership among its participants;
• in the form of property, property rights or non-property rights having monetary value, which are received in the form of contributions to the organization;
• in the form of funds and other property received in the form of donations(facilitate) okay;
• as fixed assets and intangible assets received free of charge in accordance with the international treaties of Russia, as well as in accordance with the legislation of Russia by nuclear power plants to improve their safety, used for production purposes;
• in the form of property received by state and municipal institutions by decision of executive authorities at all levels;
• in the form of funds or other property received under credit or loan agreements, as well as funds or other property received in repayment of such borrowings;
• in the form of property received by a Russian organization free of charge:
• from an organization, if the authorized capital of the receiving (transferring) party consists of more than 50% of the contribution of the transferring (receiving) organization;
• from individual if the authorized capital of the receiving party consists of more than 50% of the contribution of this individual.

At the same time, the received property is not recognized as income for tax purposes only if, within one year from the date of its receipt, the said property (except for monetary funds) is not transferred to third parties;

• other income in accordance with Art. 251 of the Tax Code of the Russian Federation.

Classification of expenses of the organization

• expenses associated with the production and sale of goods (works, services);

Reasonable and documented expenses incurred are recognized as expenses. Justified costs are understood as economically justified costs, the assessment of which is expressed in monetary terms. Documented expenses are understood as expenses confirmed by documents drawn up in accordance with Russian legislation, or documents drawn up in accordance with the customs of business turnover applied in a foreign country in whose territory the corresponding expenses were made, or documents indirectly confirming the expenses incurred (including a customs declaration, a business trip order, travel documents, a report on the work performed in accordance with agreement). Expenses are recognized as any costs, provided that they are made for the implementation of activities aimed at generating income.

The costs associated with production and sales are grouped into the following elements:

1. material costs;
2. labor costs;
3. the amount of accrued depreciation;
4. other expenses.

To material expenses include costs for:

• acquisition of raw materials, materials used in the production of goods (performance of work, provision of services);
• acquisition of tools, fixtures, inventory, instruments, laboratory equipment, overalls and other property that is not depreciable property. The cost of such property is included in the composition of material costs in full as it is put into operation;
• purchase of component parts to be assembled and semi-finished products to be subjected to additional processing from the taxpayer;
• purchase of fuel, water, energy of all types spent for technological purposes, as well as the costs of transformation and transmission of energy;
• acquisition of works and services of an industrial nature performed third parties or individual entrepreneurs, as well as for the performance of these works (rendering of services) by the structural divisions of the taxpayer;
• other expenses.

The cost of inventories included in material costs is determined based on the prices of their acquisition (excluding and), including commissions paid to intermediary organizations, import customs duties and fees, transportation costs and other costs associated with the acquisition of material and production stocks.

When determining the amount of material costs when writing off raw materials and materials used in the production of goods (performance of work, provision of services), one of the following methods for estimating the specified raw materials and materials is used: average cost, the method of valuation by the cost of the first acquisitions (), the method of valuation by the cost of the latest acquisitions ().

AT labor costs includes any accruals to employees in cash or in kind, incentive accruals and allowances, compensation accruals related to the mode of work or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees, provided for by the norms of Russian legislation, labor agreements (contracts) and/or collective agreements.

Amounts of accrued depreciation

Expenses of the taxpayer on research and development related to the creation of new or improvement of manufactured products (goods, works, services), in particular, expenses on inventions carried out by him independently or jointly with other organizations, are recognized for tax purposes after the completion of these studies or development (completion of individual stages of work) and signing by the parties of the acceptance certificate. These expenses are evenly included by the taxpayer in the other expenses within one year, subject to the use of the specified research and development in production and in the sale of goods (performance of work, provision of services) from the 1st day of the month following the month in which such research was completed (separate stages of research). Expenses of the taxpayer on research and development, which did not give a positive result, are also subject to inclusion in the composition of other expenses evenly within one year in the amount of actually incurred expenses.

Other costs associated with production and sales include:

• the amount of taxes and fees, customs duties and fees, insurance premiums in, in case of temporary disability due to motherhood, in the Federal and territorial funds of compulsory health insurance accrued in accordance with the procedure established by the legislation of Russia, with the exception of payments for income tax and payments for excess negative impact on the environment;
• expenses for certification of products and services;
• recruitment costs, including costs for the services of specialized recruitment organizations;
• expenses for the provision of warranty repair and maintenance services, including deductions to the reserve for upcoming expenses for warranty repairs and warranty service;
• rental payments for leased property;
• expenses for the maintenance of official transport. Compensation costs for use for business trips personal cars and motorcycles within the limits established by the Government;
• travel expenses;
• expenses for legal, information, audit, consulting and other similar services;
• payment to a public and (or) private notary for notarial registration (within the tariffs approved in the prescribed manner);
• the costs of managing the organization or its individual divisions, as well as the costs of purchasing services for the management of the organization or its individual divisions;
• expenses for services for the provision of employees (technical and managerial personnel) by third parties to participate in manufacturing process, production management or to perform other functions related to production and (or) sales;
• expenses for stationery;
• expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services, computer centers and banks, including expenses for facsimile and satellite communication services, e-mail, as well as information systems(SWIFT, Internet and other similar systems);
• expenses associated with the acquisition of the right to use computer programs and databases under agreements with the right holder (under license agreements). These expenses also include expenses for the acquisition of exclusive rights to computer programs worth less than 20,000 rubles and updating computer programs and databases;
• expenses for current study (research) of market conditions, collection of information directly related to the production and sale of goods (works, services);
• other expenses.

For expenses that are not taken into account when taxing profits, in accordance with Art. 270 of the Tax Code, include the amounts of accrued dividends and other amounts of distributed income; fines, penalties and other sanctions transferred to the budget; contributions to the authorized capital; the amount of tax, as well as the amount of payments for excess emissions of pollutants into the environment, etc.

Chapter 25 of the Tax Code of the Russian Federation provides for two methods for recognizing income / expenses in tax accounting:

• accrual method;
• cash method.

When using the accrual method, income / expenses are recognized in the reporting (tax) period in which they occurred, regardless of the actual receipt / disposal of funds, other property (works, services) and (or) property rights.

Organizations (with the exception of banks) have the right to determine the date of receipt of income (expenditure) on a cash basis if, on average, over the previous four quarters, the amount of proceeds from the sale of goods (works, services) of these organizations, excluding value added tax, did not exceed one million rubles for each quarter. When using the cash method, the date of receipt of income is recognized as the day of receipt of funds to bank accounts or to the cash desk, receipt of other property (works, services) and (or) property rights, as well as repayment of debt to the taxpayer in another way. Expenses under the cash method are recognized after their actual payment, taking into account the following features:

• expenses for the purchase of raw materials and materials are taken into account as expenses as these raw materials and materials are written off to production;
• depreciation is recognized only for depreciable property paid by the taxpayer and used in production;
• Expenses for payment of taxes and fees are taken into account as expenses in the amount of their actual payment.

Tax base for income tax

Tax base for income tax equal to monetary terms organization's profits. At the same time, for profit taxed at different rates, the tax base is calculated separately.

When determining the tax base, the profit subject to taxation is determined on an accrual basis from the beginning of the tax period.

If a loss is incurred in the reporting (tax) period, then the tax base is recognized as equal to zero. At the same time, according to Art. 283 of the Tax Code of the Russian Federation, the taxpayer has the right to carry forward the loss for the future within ten years following the tax period in which this loss was received.

In addition, the Tax Code of the Russian Federation establishes the features of the formation of the tax base in the implementation of the following operations (Table 14):

Basic tax rate set to size 20% . At the same time, the tax calculated at the rate of 2% is credited to , and at the rate of 18% - to . At the same time, the subjects of the Federation have been granted the right to reduce the tax rate payable to the sub-federal budgets for certain categories of taxpayers, but not less than 13.5%. Thus, the minimum possible income tax rate is 15,5% . A similar exemption may also be applied to organizations that are residents of special economic zones.

For certain categories (foreign organizations receiving income in the territory of the Russian Federation) and types of transactions (receipt of dividends, transactions with certain types of debt transactions), other income tax rates are provided (Table 15):

Tax period for income tax

The tax period for income tax is a calendar year.. Reporting periods are the first quarter, six months and nine months of a calendar year. Reporting periods for taxpayers who calculate monthly advance payments on the basis of actual profits are a month, two months, three months, and so on until the end of the calendar year.

Taxpayers independently determine the amount of tax at the end of each reporting period as appropriate tax rate percentage of the tax base. Based on the results of each reporting (tax) period, taxpayers calculate the amount of the advance payment based on their tax rate and taxable profit, calculated on an accrual basis from the beginning of the tax period to the end of the reporting (tax) period in accordance with Art. 286 of the Tax Code of the Russian Federation.

The procedure and terms for paying corporate income tax

• organizations whose sales revenues did not exceed an average of 3 million rubles in the previous four quarters. for every quarter. The indicated average value is determined for each successive quarter;
• budget institutions;
• foreign organizations operating in the Russian Federation through a permanent representative office;
• non-profit organizations that do not have income from the sale of goods (works, services);
• participants in simple partnerships in relation to income received from participation in simple partnerships;
• investors of production sharing agreements in terms of income received from the implementation of these agreements;
• beneficiaries under trust management agreements.

Everyone, regardless of whether they have an obligation to pay income tax and (or) advance tax payments, the specifics of calculating and paying tax, are obliged, after each reporting and tax period, to submit to the tax authorities at their location and the location of each separate subdivision tax returns on income tax.

Taxpayers ( tax agents) provide tax returns ( tax calculations) no later than 28 days from the date of the end of the relevant reporting period. Taxpayers who calculate the amount of monthly advance payments on the basis of actual profits received submit tax returns within the time limits established for the payment of advance payments.

Tax declarations based on the results of the tax period are submitted by taxpayers no later than March 28 of the year following the expired tax period.