What CBK are established for legal entities in order to pay for income tax in 2017? What CBC to apply in order to pay penalties and fines? We present you a comfortable table with relevant CBC for 2017.

Tax payment in 2017: new rates

The procedure for payment of income tax in 2017 depends on the tax rate, which depends on the type of income (profits). Cm. " ".

By general rule (and most often) income tax must be paid to the budgets of two levels:

• 3 percent of the amount of profit - in federal budget (if the NK of the Russian Federation does not set a zero rate);
• 17 percent of the profit amount - to the regional budget (if the Tax Code of the Russian Federation and regional laws are not provided for other rates). Such an order is provided for in paragraph 1 of Article 284 of the Tax Code of the Russian Federation.

3% - federal budget and 17% - to the regional. Apply these rates to the profits received from January 1, 2017. To profit of 2016, use other bets: 2% - to the federal budget and 18% to the regional budget.

Tax for 2016: payment period

The amount of income tax accrued in 2016, lists in budgets no later than March 28 of the year following the tax period. That is, no later than March 28, 2017 (paragraph 1 of Art. 287, paragraph 4 of Art. 289 of the Tax Code of the Russian Federation). Calculate it (reduce), taking into account the advance payments listed over the past year (paragraph 1 of Art. 287 of the Tax Code of the Russian Federation).
Example.
At the end of 2016, Mr. LLC "Cosmos" received a profit in the amount of 1,600,000 rubles. Profit tax accrued in the amount:

• to the federal budget - 32,000 rubles. (1 600 000 rub. × 2%);
• to the regional budget - 288,000 rubles. (1 600 000 rub. × 18%).

Read also Tax deduction and ndfl from the sale of the car in 2016

During the year, "Cosmos" paid advance payments in the amount of:

• to the federal budget - 29 000 rubles;
• to the regional budget - 199 000 rubles.

Advance payments for income tax reduce the amount of income tax to pay at the end of 2016. Therefore, she made up:

• to the federal budget - 3000 rubles. (32 000 rubles. - 29 000 rubles);
• to the regional budget - 89,000 rubles. (288 000 rub. - 199 000 rub.).

On March 28, 2017, the Cosmos Accountant (legal entity) issued the tax payment by the following documents:
payment order to the federal budget in the amount of 3000 rubles;
payment order to the regional budget in the amount of 89,000 rubles.

CBC for 2017: Table

In 2017, the codes should be applied to profit tax budget classificationwhich determines the affiliation of the payment sent to the budget in order to pay tax on income tax on income, penalties and fines.

PC "Taxpayer Pro"

PC "Taxpayer" - intended for reference accounting, preparation of accounting and tax reporting in the FTS, FIU, FSS, FSRAP in electronic format on magnetic or paper media in approved forms and formats, including for transmission by telecommunication channels of communication (TKS) with electronically digital signature (EDS).

The calendar

What's new?

New form Calculation of insurance premiums (CBD 1151111). Applied since reporting for the first calculated (reporting) period of 2020

A new form of a claim for a patent (CBD 1150010). A letter of FTS from 18.02.2020 No. SD-4-3 / [Email Protected]

The functionality of checking reporting on individuals in the FIU recommended by the Fund program "on PD" (if it is installed on the computer)

Updated format and format SZV-TD (electronic labor books) In accordance with the album version of 2.43D formats dated 12/23/2019

New formats are implemented: Simplified Forms accounting reporting, forms of accounting (financial) reporting, the form of a declaration on property tax of organizations

Accounting: in typical operations of write-off documents (implementation) TMT (overhead, UPD, requirements) added formula for calculating the amount of wiring " middle Costs". The calculation is performed automatically

Accounting: in the functionality "Group cripping ..." added document " Accounting information"

The draft reporting in the form of the SZV-TD is implemented - electronic employment records (the project has not yet been approved). Reporting is planned to be represented in the FIU monthly since 2020

Accounting: In the Buying-Sales section, a new "Analytical Sales Report" has been added for any time interval in the section of buyers and / or nomenclature (services) with a large number of settings

In the "Salary Vedosost" mode added the ability to print a list of statements

CBK income tax

The amount of mandatory monthly or quarterly payment in favor of the FTS is distributed between the budgets of the Russian Federation of different levels. CBC profit tax is a digital designation required to bind translation to a specific budget and payment document.

The revenue tax is made by legal entities registered in the Russian Federation. When choosing preferential modes, for example, ESHN or USN, the CBK organization is not translated.

Nuances of payment of income tax on different CBK

The amount payable in 2017-2020 is distributed in the following order:

• 3% OT. tax base Goes in favor of the budget of the Russian Federation.
• 17% of the tax base are transferred in favor of the budget of the subject of the Russian Federation.

Table with CBC for income tax

The program will help avoid common errors when filling out payment documents and transfers loss. Pay for income tax on the CBC in 2017 on the values \u200b\u200bpresented above.

download program

In the CBC of the 2017 Profit Tax for legal entities, changes were made. A separate code for the income tax of controlled foreign companies has been introduced. See current taxes, penalties and penalties in tables.

When filling out payment orders for income tax in the 104 field, you must specify the appropriate code of the budget classification.

The 2017 Profit Tax CBC consists of 20 characters (all code signs cannot be equal to "0") and are divided into two groups depending on the budget in which entity Lists the tax. For current payments, the codes are as follows.

Basic CBC income tax in 2017 for legal entities

Since 2017, the CBC has changed to transfer the income tax in the form of profit controlled by a foreign company (KIC). New CBC for such payments - 182 1 01 01080 01 0000 110. The changes in the Ministry of Finance made the order of 06/20/2016 No. 90N.

Pay attention, when paying taxes from dividends, the CBC depends on who and whom the income paid.

What CBC fill in payments for taxes for 2017? Where to make kbk in a payment order?

Proper registration of payment documents - required condition To ensure the fulfillment of the financial operation, for example, the payment of taxes or insurance premiums. Based on the order of the Ministry of Finance of the Russian Federation, 07/01/2013 No. 65n has prepared new CBC for 2017. Budget classification codes for 2017 are important details of the document that you need to fill out correctly. Low below, you can find a table with new codes for 2017 with decoding. This article includes all changes in the CBC, provided for by the Order of the Ministry of Finance of Russia from 07.12. 2016 No. 230n, in particular, introduced new CBC for insurance premiums since 2017.

KBK: Features and purpose

The code of the budget classification (CBC) is a combination of numbers, known to accountants, as well as bank employees budgetary institutions. Characterizes certain monetary operation and is in a convenient way To group expenses / revenues enrolled in the budget. Created on the basis of the budget code of the Russian Federation.

Thanks to the CBC, departments can correctly interpret information about the payment performed (target, addressee, etc.). Correctly written CBC allows you to:

• unmistakably make payment transactions;
• travel tracking story money;
• facilitate the work of government officials;
• competently plan the budget and manage financial flows;
• fix pay debt.

The code of the budget classification is a guarantee that in 2017 the money will go to the right account, and the company or individual entrepreneur will not discharge penalties.

KBK: Where to specify?

The combination of numbers (CBC) is reflected in a separate field of payment orders intended to pay tax payments and insurance premiums, penalties in 2017. This field in 2017 is 104. When filling out the document, it is important to correctly indicate the combination of numbers, because the error entails not only administrative responsibility, but also the need to clarify the payments.

When the payer understands all the numbers, the probability of incorrectly fill the data is minimized. So let's try to figure out their meaning.

KBK: How many signs and what do they mean?

Based on the order of the Ministry of Finance No. 65n, the code of the budget classification consists of 20 digits. Conditionally, they can be divided into several groups consisting of 1-5 characters:

№1-3 - code indicating the addressee for which they are intended cash arrivals (Territorial FTS, Insurance and Pension Funds). For example, for payment of CBK In 2017, the number "182" is put in 2017, for contributions to Pension Fund - "392".
No. 4 - Show a group of cash revenues.
№5-6 - reflects the tax code. For example, for insurance premiums indicates the value "02", excise insurance contributions Characterized by the number "03", payment of state duty - "08".
№ 7-11 - Elements that reveal the article and facial income.
№ 12 and 13 - reflect the level of the budget in which money is planned. The federal has the code "01", regional "02". Municipal institutions assigned the numbers "03", "04" or "05". The remaining figures characterize budgetary and insurance funds.
№14-17 - indicate the reason for the fulfillment of the financial transaction:

1. making a basic payment - "1000"
2. accrual of penalties - "2100"
3. penalty payment - "3000"
4. percent deductions - "2200"

№18 - 20 - reflects the category of income received by the State Office. For example, funds intended to pay for tax are reflected by the "110" code, and gratuitous arrivals - "150".

Example. Sirius makes insurance against accidents and professional diseaseswhich may occur when performing work duties. Depending on the situation, indicated in payment document CBC may differ:

- 393 1 02 02050 07 1000 160 - with a timely transfer of funds;
- 393 1 02 02050 07 2100 160 - in case of payment of penalties;
- 393 1 02 02050 07 3000 160 - Payment of the fine for mandatory payment.

How to find out the KBK organization?

Payers who are difficult to figure out all the numbers, we recommend using our new CBC reference book for 2017. It will help the accountant in 2017 correctly fill out the payments, where the presence of the CBC is required. Catalog of the current CBC for 2017 on our website is represented in the form of a table. Similar information can be found on the official FNS website.

CBC for taxes and insurance premiums in 2017

Ministry of Finance Order of 07.12. 2016 No. 230n made amendments to the budget classification codes: for some, a minor correction was made, others were excluded. Changes entered into force on January 1, 2017. They affect, in particular, the following sections:

1. The income tax includes firms working with foreign companies and receiving income from them.
2. USN - change raised organizations that use the object of taxation "Revenues minus costs". Minimum tax And the advance payments will be made on a separate CBC.
3. Insurance premiums - since 2017, administration will take place tax inspectorate (With the exception of contributions "on injury"), so the combination of some numbers will change.

Since in 2017 new CBC appears, the old will become invalid. From January 1, 2017, the accountant will not be able to use old values \u200b\u200beven when making payment for previous periodOtherwise, cash will not be considered paid.

Our Table of CBC for 2017, prepared by financiers on the basis of the data of the Ministry of Finance of the Russian Federation will help to prevent troubles in the performance of financial operations. But if the accountant still uses information for 2016, the error can be corrected (you need to specify the payment).

View budget classification codes for 2016: "CBC for 2016"

Filling the CBK in payments in 2017

The payment is estimated document, on the basis of which the bank produces cash deductions. Form 0401060 is used to pay for taxes and contributions. In the process of design, it is recommended to be guided by the rules for completing the details developed by the order of the Ministry of Finance No. 107n.

In 2017, the FTS will be chicting taxes and insurance premiums, payers will have to submit unified reporting (the federal law №243-ФЗ). The budget classification code indicator, reflected in line No. 104, is filled in for the same rules. The table shows some changes that occurred in the payment in 2017:

Using the CBC table for 2017 and clearly understanding the structure of the figures, the accountant will be able to correctly and prompt all the calculations. Simplify work and reduce the risk to allow an error by filling the documents in electronic Services. The following is a table of current CBC for 2017.

The CBC is incorrectly filled. What to do?

Errors made in the fill in the CBC in payment orders are not reason to believe that payment has not been made - it regulates Art. 45 NK RF. But in practice everything is more complicated: for incorrectly completed code of the budget classification is often charged penalties and fines.

The reason is as follows: control bodies cannot quickly analyze the financial operation and reflect the actions on the right account. Throughout this time, cash remains uncommitted, the taxpayer is appointed arrears.

You can fix the current situation like this:

1. Contact the Financial Institution with a request to provide written confirmation of the tax enumeration deadlines. The document should stand a bank mark on the execution of the order.
2. Write a statement about the clarification of the payment. It is recommended to make a certificate that proves the fact of payment and the application for reconciliation.

Having obtained all the necessary documentation from the payer, who made a mistake in the CBC, the tax authorities will check the receipts of funds to the account and correct the situation.
It is possible to exhaust the incident with a refined declaration with the right code of the budget classification. tax code does not require additional documents, but experts recommend to submit explanatory notein which it is reported:

• declaration feed period
• invalid information in need of adjustment

So the problem will solve much faster. It is worth remembering that when cameral check In such cases, FNS employees request explanations.

Based on materials: buhguru.com