Single tax. Single Social Tax (ESN) with OSN and USN. Passing of flights in detail: rates, benefits, accruals, reporting

From January 1, 2017, the Government plans to return the unified canceled in 2010 social tax (ESN). The ESN will replace insurance premiums. Administer a new old tax will be the Federal Tax Service. To return the tax, it will be enough to reanimate the currently canceled 24 chapter of the Tax Code of the Russian Federation on the ESN. So far, the amendments are not approved, we suggest you familiarize yourself with the canceled chapter 24 Tax Code "Unified social tax". The new Esn is likely to differ significantly from the old one.

Our sources in the FTS and the Ministry of Finance confirmed that the probability of the introduction of the ESN from 2017 is great.

Unified Social Tax (ESN) since 2017

Chapter 24. Single Social Tax

Article 235. Taxpayers

1) Persons who produce payments to individuals:

organizations;

individual entrepreneurs;

individuals who are not recognized by individual entrepreneurs;

2) Individual entrepreneurs, lawyers, notaries engaged in private practice.

2. If the taxpayer simultaneously refers to several categories of taxpayers specified in subparagraphs 1 and 2 of paragraph 1 of this article, it calculates and pays tax for each basis.

Article 236. Taxation object

1. The object of taxation for taxpayers specified in paragraphs of the second and third subparagraph 1 of paragraph 1 of Article 235 of this Code, payments and other remuneration accrued by taxpayers in favor of individuals According to labor and civil law agreements, the subject of which is the performance of work, the provision of services (with the exception of remuneration paid to persons specified in subparagraph 2 of paragraph 1 of Article 235 of this Code), as well as on copyright agreements.

The object of taxation for taxpayers specified in the fourth paragraph of subparagraph 1 of paragraph 1 of Article 235 of this Code, payments and other remuneration for labor and civil law agreements are recognized, the subject of which is the performance of work, the provision of services paid by taxpayers in favor of individuals.

Not belong to the object of taxation of payments made under civil law contracts, the subject of which is the transition of property rights or other real rights rights (property rights), as well as contracts related to the transfer to the use of property (property rights).

Not recognized as an object of taxation for taxpayers specified in subparagraph 1 of paragraph 1 of Article 235 of this Code, payments accrued in favor of individuals who are foreign citizens and stateless persons in labor contracts concluded with the Russian organization through its separable units outside the territory Russian Federation, and remuneration accrued in favor of individuals who are foreign citizens and stateless persons, in connection with the implementation of activities outside the territory of the Russian Federation within the framework of civil-legal agreements, the subject of which is the work, the provision of services.

2. The object of taxation for taxpayers specified in subparagraph 2 of paragraph 1 of Article 235 of this Code is recognized income from entrepreneurial or other professional activity less expenses related to their extraction.

For taxpayers, heads of peasant (farmer) farms from the incomes of these farms are excluded actually produced by these farms and documented the costs associated with the conduct of peasant (farmer) farms.

3. The payment and remuneration specified in paragraph 1 of this article (regardless of the form in which they are produced) are not recognized as an object of taxation if:

in taxpayers organizations, such payments are not attributed to expenses reducing tax base on the income tax in the current reporting (tax) period;

at taxpayers - individual entrepreneurs, notaries engaged in private practice, lawyers who established lawyers, or individuals such payments do not reduce the tax base for income tax in the current reporting (tax) period.

If you do not confirm your main activity, that is, do not apply the above information to the fund, then the FSS will set you the tariff based on the type of your activity that has the largest class professional risk. That is, the tariff you will be set to maximum on the basis of those activities on the OKVED, which are assigned to you and are contained in the incorporation (paragraph 5 of the confirmation procedure).

Article 237. Tax base

1. Tax base of taxpayers specified in paragraphs of the second and third subparagraph 1 of paragraph 1 of Article 235 of this Code is defined as the amount of payments and other remuneration provided for in paragraph 1 of Article 236 of this Code accrued by taxpayers for taxable period in favor of individuals.

In determining the tax base, any payments and remuneration are taken into account (with the exception of the amounts specified in Article 238 of this Code), regardless of the form in which these payments are carried out, in particular, full or partial payment of goods (works, services, property or other rights. ) intended for an individual - an employee, including communal services, food, recreation, training in his interest, payment of insurance premiums under contracts voluntary insurance (With the exception of the amounts of insurance premiums specified in subparagraph 7 of paragraph 1 of Article 238 of this Code).

Tax base of taxpayers specified in the fourth paragraph of subparagraph 1 of paragraph 1 of Article 235 of this Code is defined as the amount of payments and remuneration provided for by paragraph by the second paragraph 1 of Article 236 of this Code, for the tax period in favor of individuals.

2. Taxpayers specified in subparagraph 1 of paragraph 1 of Article 235 of this Code, determine the tax base separately for each physical person from the beginning of the tax period after each month the increasing result.

3. Tax base of taxpayers specified in subparagraph 2 of paragraph 1 of Article 235 of this Code is defined as the amount of income received by taxpayers for the tax period in both cash and in kind of business or other professional activities, less expenses related to their removal. At the same time, the composition of the costs taken to deduct to tax purposes with this group of taxpayers is determined in the manner similar to the procedure for determining the cost of the costs established for taxpayers of the income tax on the relevant articles of Chapter 25 of this Code.

4. When calculating the tax base, payments and other remuneration in a natural form in the form of goods (works, services) are taken into account as the value of these goods (works, services) on the day of their payments, calculated on the basis of their market prices (tariffs), and state regulation prices (tariffs) on these goods (works, services) - based on government regulated retail prices.

At the same time, the value of goods (works, services) includes the corresponding amount of value added tax, and for the excise goods and the corresponding amount of excise taxes.

5. The amount of remuneration, taken into account in determining the tax base in terms of the copyright agreement, is determined in accordance with Article 210 of this Code, taking into account the costs provided for in paragraph 3 of the first part of Article 221 of this Code.

Article 238. Amounts not subject to taxation

1. Not subject to taxation:

1) government benefits paid in accordance with the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government, including temporary disability benefits, child care benefits, unemployment benefits, pregnancy and childbirth;

2) all types of laws established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government compensatory payments (within the limits established in accordance with the legislation of the Russian Federation) related to:

reimbursement of harm caused by injury or other damage to health;

free provision of residential premises and utilities, nutrition and food, fuel or corresponding money compensation;

payment of costs and (or) issuing a leaning natural contentment, as well as with payment money instead of this satisfaction;

payment costs of food, sports equipment, equipment, sports and the front-end form, obtained by athletes and workers of physical education and sports organizations for training process and participation in sports competitions;

dismissing employees, including compensation for unused vacation;

Information Letter of the Presidium of the Supreme Court of the Russian Federation dated March 14, 2006 N 106 clarified the provisions of paragraph of the seventh subparagraph 2 of paragraph 1 of Article 238 of this document relating to the cost of improving the professional level of employees.

compensation for other expenses, including expenses for improving the professional level of employees;

expenditures of an individual in connection with the performance of work, the provision of services under civil-law agreements;

employment of workers dismissed in connection with the implementation of measures to reduce the number or state, reorganization or liquidation of the organization;

fulfillment by the individual of labor duties (including moving to work to another locality and compensation for travel expenses).

The information letter of the Presidium of the CAP of the Russian Federation dated March 14, 2006 N 106 clarified the provisions of paragraph of the tenth subparagraph 2 of paragraph 1 of Article 238 of this document regarding the establishment of the Norms of Daily, applied for tax purposes with a single social tax.

When paying by the taxpayer of expenses for travel of workers both within the country, and for its limits are not subject to taxation of the daily rate within the norms established in accordance with the legislation of the Russian Federation, as well as actually produced and documented target targets to the destination and back, fees For airport services, commission fees, travel costs to the airport or station in departure, destination or transfers, on baggage, hire costs residential premises, expenses for payment of communication services, fees for issuing (receiving) and registration of service foreign passport, fees for issuing (receiving) visas, as well as exchange costs cash currency or check in a bank for cash foreign currency. In case of failure to submit documents confirming the payment of expenses for hiring residential premises, the amounts of such payment are exempt from taxation within the norms established in accordance with the legislation of the Russian Federation. A similar procedure for taxation applies to payments made to individuals who are in power or administrative institution of the organization, as well as members of the Board of Directors or any similar body arriving to participate in the meeting of the Board of Directors, Board or other similar authority of this company;

3) the sum of one-time material assistanceprovided by the taxpayer:

individuals in connection with a natural disaster or other emergency circumstance in order to compensate for the material damage caused to them or harm to their health, as well as individuals affected by terrorist acts in the Russian Federation;

family members of the deceased employee or employee in connection with the death of a member (members) of his family;

employees (parents, adoptive parents, guardians) at birth (adoption (adoption) of the child, but not more than 50 thousand rubles for each child;

4) wages and other amounts in foreign currencypaid to their employees, as well as servicemen aimed at work (service) abroad, taxpayers - by government agencies or organizations funded from the federal budget - within the extent established by the legislation of the Russian Federation;

5) revenues of the heads of the peasant (farmer) economy, obtained from the production and sale of agricultural products, as well as from the production of agricultural products, its processing and implementation - for five years since the year of registration of the economy.

6) revenues (except for wages of employees) received by members of the information registered in the prescribed manner of generic, family communities of the small peoples of the North from the sale of products obtained as a result of their traditional fishery species;

7) the amount of insurance payments (contributions) on the mandatory insurance of employees carried out by the taxpayer in the manner prescribed by the legislation of the Russian Federation; the amounts of payments (contributions) of the taxpayer under the contracts of voluntary personal insurance of workers concluded for a period of at least one year, providing for payment by insurers of medical expenses of these insured persons; The amounts of payments (contributions) of the taxpayer under the contracts of voluntary personal insurance of employees concluded exclusively in case of the death of the insured person and (or) harm the health of the insured person;

7.1) Employer contributions paid by the taxpayer in accordance with the Federal Law "On Additional Insurance Contributions for cumulative part labor pension and state support formation pension savings", in the amount of paid contributions, but not more than 12,000 rubles per year per year per employee, in favor of which employer contributions were paid;

9) The fare of employees and their families to the place of holiday and back, paid by taxpayers who work and living in the regions of the Far North and equal to them areas, in accordance with current legislation, employment contracts (contracts) and (or) collective agreements ;

The provisions of subparagraph 10 of paragraph 1 of Article 238 (as amended by the Federal Law of July 21, 2005, N 93-FZ) apply to legal relations arising in connection with the election and referendums appointed after the day of the entry into force of the Federal Law of July 21, 2005 No. 93-ФЗ . The provisions of subparagraph 10 of paragraph 1 of Article 238 (as a wording of the Federal Law of July 21, 2005, N 93-FZ) do not apply to legal relations arising from the election of deputies of the State Duma of the Federal Assembly of the Russian Federation of the Fourth Conversion. Relevant legal relations arising in connection with the elections of the State Duma Deputies of the Federal Assembly of the Russian Federation of the Fourth Conversion are governed by the norms of the Tax Code of the Russian Federation as amended, which operated until the day of the entry into force of the changes submitted by the Federal Law of July 21, 2005 No. 93-FZ, t. e. until January 1, 2006.

10) Amounts paid to individuals by electoral commissions, referendum commissions, as well as from the funds of candidates' electoral funds for the position of President of the Russian Federation, candidates for the legislative (representative) authority of the subject of the constituent entity of the Russian Federation, candidates for a position in other state authorities of the subject of the Russian Federation stipulated by the Constitution, the charter of the constituent entity of the Russian Federation and elected directly by citizens and candidates for deputies of the representative body of the municipality, candidates for the position of head of the municipality, to another position provided for by the charter of the municipality and replaced by direct elections, electoral association electoral funds, electoral fund election funds Departments of political parties that are not electoral associations, from the funds of the referendum funds of the Initiative Group on the Referendum of the Russian Federation and, the referendum of the constituent entity of the Russian Federation, the local referendum, the initiative campaign of the referendum of the Russian Federation, other groups of participants in the referendum of the constituent entity of the Russian Federation, the local referendum for the execution of works directly related to the conduct of election campaigns, the referendum campaigns;

11) the cost of uniform clothing and uniforms issued by employees, students, pupils in accordance with the legislation of the Russian Federation, as well as civil servants of federal authorities for free or with partial payment and remaining in personal constant use;

12) the cost of benefits on the passage provided by the legislation of the Russian Federation to certain categories of workers learning, pupils;

15) the amount of material assistance paid to individuals by budget sources organizations funded at the expense of budget funds not exceeding 3,000 rubles per individual for the tax period;

16) the amount of training fees for basic and additional professional educational programs, training and retraining of employees, included in the costs taken into account in determining the tax base for the income tax;

17) the amount paid by organizations (individual entrepreneurs) to their employees to reimburse the cost of paying interest on loans (loans) for the acquisition and (or) construction of residential premises included in the costs taken into account when determining the tax base for the income tax.

3. In the tax base (in terms of the tax amount payable to the Fund social insurance Of the Russian Federation), in addition to the payments specified in paragraphs 1 and 2 of this article, any remuneration paid to individuals on civil law agreements, copyright agreements.

Article 239. Tax Benefits

1. From payment of taxes are exempt:

1) taxpayers specified in subparagraph 1 of paragraph 1 of Article 235 of this Code - with the amounts of payments and other remuneration not exceeding 100,000 rubles during the tax period per person who is disabled I, II or III of the Group;

public organizations of persons with disabilities (including those created as unions of public organizations of persons with disabilities), among whose members are disabled and their legal representatives account for at least 80 percent, their regional and local branches;

organizations authorized capital which fully consists of the contributions of public organizations of persons with disabilities and in which the average number of persons with disabilities is at least 50 percent, and the proportion wages Disabled in the wage foundation is at least 25 percent;

institutions created to achieve educational, cultural, medical and wellness, physical education, scientific, information and other social goals, as well as to provide legal and other assistance to disabled children, disabled children and their parents, the only owners of the property of which are these public organizations disabled.

The benefits listed in this sub-paragraph do not apply to taxpayers engaged in the production and (or) implementation of excisable goods, mineral raw materials, other minerals, as well as other goods in accordance with the list approved by the Government of the Russian Federation on the submission of all-Russian public organizations of persons with disabilities;

3) taxpayers specified in subparagraph 2 of paragraph 1 of Article 235 of this Code, which are disabled I, II or III of the Group, in terms of income from their entrepreneurship and other professional activities in the amount not exceeding 100,000 rubles during the tax period;

Article 240. Tax and Reporting Periods

The tax period recognizes the calendar year.

The reporting rates of tax recognize the first quarter, half a year and nine months of the calendar year.

Article 241. Tax rates

1. For taxpayers specified in subparagraph 1 of paragraph 1 of Article 235 of this Code, except for those who speakers as employers of taxpayers - organizations and individual entrepreneurs who have a resident status of a technical and innovative special economic zone and payments to individuals working on the territory of a technical and innovative special economic zone, agricultural producers that meet the criteria specified in paragraph 2 of Article 346.2 of this Code, organizations of folk arts and bodies, family communities of the indigenous peoples of the North, engaged in traditional industries, As well as taxpayers organizations engaged in information technology activities and paying tax rates established by paragraph 6 of this article, the following tax rates are applied:

For taxpayers - agricultural producers that meet the criteria specified in paragraph 2 of Article 346.2 of this Code, organizations of folk artists and generic, family communities of the indigenous peoples of the North, which are engaged in traditional industries, the following tax rates are applied:

For taxpayers - organizations and individual entrepreneurs who have the status of a resident of a technical and innovative economic zone and payments to individuals working on the territory of a technical and innovative special economic zone, the following rates are applied:

3. For taxpayers specified in subparagraph 2 of paragraph 1 of Article 235 of this Code, unless otherwise provided for by paragraph 4 of this article, the following tax rates are applied:

4. Lawyers and notaries engaged in private practice pay tax on the following tax rates:

6. For taxpayers organizations operating in the field of information technology, with the exception of taxpayers who have the status of a resident of a technical and innovative special economic zone, the following tax rates are applied:

7. The activities in the field of information technologies for the purposes of this chapter are recognized russian organizationscarrying out the development and implementation of computer programs, databases on the material carrier or in in electronic format On communication channels, regardless of the type of contract and (or) providing services (performing work) on the development, adaptation and modification of computer programs, databases (software and information products of computing equipment), installation, testing and accompaniment of computer programs, databases .

8. The organization specified in paragraph 7 of this article pays tax on the tax rates established by paragraph 6 of this article when they are fulfilled by them. the following conditionsUnless otherwise established by this item:

the share of revenues from the implementation of copies of copies for computer programs, databases, transfer of property rights to computer programs, databases, from providing services (performance) for the development, adaptation and modification of computer programs, databases (software and information products of computing equipment ), as well as services (works) on the installation, testing and maintenance of these software programs, databases for the first nine months of the year, preceding the year of the organization to pay tax on the tax rates established by paragraph 6 of this article, is at least 90 percent in the amount all incomes of the organization for the specified period, including at least 70 percent of foreign persons;

the average number of employees for the nine months of the year, preceding the year of the organization to pay tax on the tax rates established by paragraph 6 of this article, is at least 50 people.

The newly created organizations pay the tax on the tax rates established by paragraph 6 of this article in the following conditions:

the organization received a document on state accreditation of an organization operating in the field of information technology, in the manner prescribed by the Government of the Russian Federation;

the share of revenues from the implementation of copies of copies for computer programs, databases, transfer of property rights to computer programs, databases, from providing services (performance) for the development, adaptation and modification of computer programs, databases (software and information products of computing equipment ), as well as services (works) on the installation, testing and maintenance of these software programs, databases on the results of the reporting (tax) period is at least 90 percent in the amount of all incomes of the organization for the specified period, including foreign persons at least 70 percent;

the average number of employees for the reporting (tax) period is at least 50 people.

For the purposes of this paragraph, the amount of income is determined according to the tax accounting data in accordance with Article 248 of this Code. In determining the share of revenues from buyers - foreign individuals, income from foreign persons is taken into account, the workplace of which is not the territory of the Russian Federation. The place of carrying out the activities of the buyer is defined as a place of actual presence of the buyer in the territory foreign state based state registration Organizations, and in its absence - on the basis of the place specified in the constituent documents of the Organization, the place of management of the organization, the location of the permanent executive body, the location of the permanent representation, if programs for computer and database, services (work) and property rights provided for This clause was acquired through this permanent representation, place of residence of an individual.

Documents confirming the receipt of income from buyers - foreign persons are a contract (copy of the contract), concluded with a foreign person, and documents confirming the fact of the provision of services (performance), or the customs declaration (its copy) with the marks of the Russian Customs Authority The goods in the customs regime of exports, and the Russian customs authority, in the region of whose activities there is a checkpoint, through which the goods were exported beyond the customs territory of the Russian Federation.

If, according to the results of the reporting (tax) period, the organization does not fulfill at least one condition established by this paragraph for income and (or) the average number of employees, as well as in case of imprisonment of its state accreditation, such an organization is deprived of the right to apply established by clause 6 of this article. Tax rates.

Article 242. Determination of the date of payment of payments and other remuneration (revenue receipt)

The date of the implementation of payments and other remuneration or revenue is determined as:

the day of accrual of payments and other rewards in favor of the employee (an individual in favor of which payments are carried out) - for payments and other remuneration accrued by taxpayers specified in subparagraph 1 of paragraph 1 of Article 235 of this Code;

the day of payment of remuneration to the physical face in favor of which payments are carried out - for taxpayers specified in the fourth paragraph of sub-clause 1 of paragraph 1 of Article 235 of this Code;

the day of the actual receipt of appropriate income - for income from entrepreneurial or other professional activities, as well as related other income related activities. At the same time, the day of the actual receipt of income by lawyers who carry out professional activities in the colleges of lawyers, lawyers or legal advice is recognized by the day of income payments to the relevant lawyer education, including the day of transferring income to banks in banks.

Article 243. Procedure for calculation, procedure and timing of tax payments by taxpayers producing payments to individuals

1. The amount of tax is calculated and paid by taxpayers separately into the federal budget and each fund and is defined as the relevant interest share of the tax base.

2. The amount of tax payable to the Social Insurance Fund of the Russian Federation is subject to decreasing taxpayers for the amount of expenses made by them independently on the goal of state social insurance envisaged by the legislation of the Russian Federation.

The amount of the tax (the amount of the advance payment for the tax) payable to the federal budget is reduced by taxpayers in the amount of insurance premiums accrued by them for the same period (advance payment on insurance premium) for compulsory pension insurance (tax deduction) within such amounts calculated on the basis of from the facilities of insurance premiums provided for by the Federal Law of December 15, 2001 N 167-FZ "On Mandatory pension insurance In the Russian Federation. "In this case, the amount of tax deduction cannot exceed the amount of the tax (the amount of the advance payment on the tax) to be paid to the federal budget accrued in the same period.

3. During the tax (reporting) period, according to the results of each calendar month, taxpayers produce the calculation of monthly advance payments on the tax, based on the amount of payments and other remunerations accrued (implemented - for taxpayers - individuals) from the beginning of the tax period until the end of the relevant calendar month , and tax rates. The amount of the monthly advance payment payment payable to be paid is determined taking into account previously paid amounts of monthly advance payments.

The payment of monthly advance payments is made no later than the 15th day of the next month.

According to the results of the reporting period, taxpayers calculate the difference between the tax amount calculated on the basis of the tax base, calculated by the increasing result from the beginning of the tax period until the end of the relevant reporting period, and the amount of monthly advance payments paid for the same period, which is paid within the period established for submission tax calculation.

From refusal to accept the request for a request for the verification of the constitutionality of paragraph of the fourth paragraph 3 of Article 243, see the definition of the CS of the Russian Federation of 08.11.2005 N 440-O.

In case, in the reporting (tax) period, the amount of the applied tax deduction exceeds the amount of the actual paid insurance fee Over the same period, this difference is recognized as an understatement of the tax amount to be paid, from the 15th day of the month following the month for which advance payments on tax paid.

Data on the amounts of calculated, as well as paid advance payments, data on the amount of tax deduction, which took advantage of the taxpayer, as well as the amount of actually paid insurance premiums for the same period, the taxpayer reflects in the calculation, representing no later than the 20th day of the month following the reporting Period, B. tax authority In the form approved by the Ministry of Finance of the Russian Federation.

The difference between the tax amount to be paid on the basis of the tax period and the amounts of tax paid during the tax period are subject to pay no later than 15 calendar days from the day established for filing tax Declaration For the tax period, or a test for the upcoming tax payments or return to the taxpayer in the manner provided for in Article 78 of this Code. In the event that, according to the results of the tax period, the amount of insurance premiums actually paid for this period for compulsory pension insurance (advance payments for insurance premiums for compulsory pension insurance) exceeds the amount of tax tax deduction, the amount of such exceeding is undecided by the tax paid and is subject to return to the taxpayer In the manner provided for in Article 78 of this Code.

4. Taxpayers are required to keep records of accrued payments and other remuneration, the amount of tax relating to them, as well as the amounts tax deductions For each physical person, in favor of which payments were carried out.

The amount of tax (advance payments for tax) to be transferred to the federal budget and the relevant state extrabudgetary funds is determined in full rubles. The amount of tax (the amount of advance payments for tax) is less than 50 kopecks discarded, and the amount of 50 kopecks and more rounded to the full ruble.

5. Quarterly no later than the 15th day of the month following the past quarter, taxpayers are obliged to submit information (reports) in the form approved by the Social Insurance Fund of the Russian Federation to the Regional Offices of the Social Insurance Fund of the Russian Federation;

1) accrued tax to the Social Insurance Fund of the Russian Federation;

2) used to pay benefits for temporary disability, pregnancy and childbirth, child care until the age of one and a half years old, at the birth of a child, to reimburse the cost of a guaranteed list of services and social benefits for burial, to other types of public social insurance benefits ;

3) those directed by them in the prescribed manner on the sanatorium-resort service of workers and their children;

4) expenses subject to test;

5) of the Social Insurance Fund of the Russian Federation.

6. Payment of tax (advance payments for tax) is carried out by certain payment orders to the federal budget, the Social Insurance Fund of the Russian Federation, the Federal Fund of Mandatory medical insurance and territorial funds of compulsory medical insurance.

7. Taxpayers represent the tax declaration on the form approved by the Ministry of Finance of the Russian Federation, no later than March 30 of the year following the expired tax period. A copy of the tax authority tax return tax or other document confirming the provision of the declaration into the tax authority, the taxpayer no later than July 1 of the year following the expired tax period is in the territorial body Pension Fund Russian Federation.

Tax authorities are obliged to submit to the bodies of the Pension Fund of the Russian Federation, a copy of the payment orders of taxpayers on the payment of tax, as well as other information necessary for the implementation by the Pension Fund of the Russian Federation of compulsory pension insurance, including information that make up the tax secrecy. Taxpayers acting as insurers on compulsory pension insurance report to the Pension Fund of the Russian Federation information and documents in accordance with the Federal Law "On Compulsory Pension Insurance in the Russian Federation" in relation to the insured persons.

The Pension Fund of the Russian Federation submit to the tax authorities information about the income of individuals from individual personal accounts opened to conduct individual (personalized) accounting.

8. Separate divisions with a separate balance sheet account and accrual payments and other benefits in favor of individuals perform the obligations of the Organization for the payment of tax (advance payments for tax), as well as obligations to submit tax payments and tax returns at their location unless otherwise provided by this clause.

The amount of tax (advance payment for tax), payable at the location of a separate unit, is determined on the basis of the value of the tax base relating to this separate division.

The amount of tax payable at the location of the organization, which includes separate divisions, is defined as the difference between the total amount of tax payable by the Organization as a whole, and the total amount of tax payable at the location of the location separate divisions Organizations.

Tax Declarations (Calculations) on separate taxpayers divisions, in accordance with Article 83 of this Code classified to the largest category, are submitted to the tax authority at the place of accounting for taxpayers as the largest taxpayers.

If the organization has separate units located outside the territory of the Russian Federation, paying tax (advance tax payments), as well as the submission of tax payments and tax declarations is carried out by the Organization at the place of its location.

9. In case of termination of activities as individual entrepreneur Until the end of the tax period, taxpayers are obliged within the five-day period from the date of filing to the registering authority of the application for the termination of this activity to submit to the tax authority to the tax return for the period from the beginning of the tax period on the day of submission of the specified statement inclusive. The difference between the amount of tax payable in accordance with the tax declaration and the amounts of tax paid by taxpayers since the beginning of the year are subject to pay no later than 15 calendar days from the date of submission of such a declaration or return to the taxpayer in the manner provided for in Article 78 of this Code.

Article 244. The procedure for calculating and paying taxpayers who do not produce payments and remuneration in favor of individuals

1. The calculation of the amounts of advance payments to be paid during the tax period by taxpayers specified in subparagraph 2 of paragraph 1 of Article 235 of this Code, is made by the tax authority on the basis of the tax base of this taxpayer for the previous tax period and rates specified in paragraph 3 of Article 241 of this Code. Unless otherwise provided by paragraphs 2 and 6 of this article.

2. If taxpayers begin to carry out entrepreneurial or other professional activities after the start of the next tax period, they are obliged to submit to the tax authority at the place of registration with the amount of alleged income for the current tax period on the five-day period. The form approved by the Ministry of Finance of the Russian Federation. In this case, the amount of intended income (the amount of the estimated costs associated with the extraction of income) is determined by the taxpayer independently.

The calculation of the amount of advance payments for the current tax period is made by the tax authority on the basis of the amount of the intended income, taking into account the costs associated with its extraction and the rates specified in paragraph 3 of Article 241 of this Code.

3. In the case of a significant (more than 50 percent) increasing income in the tax period, the taxpayer is obliged (and in the case of a significant reduction in income - has the right to submit a refined declaration within a month after establishing this circumstance, indicating the sums of intended income on the current tax period. In this case, the tax authority recalculate the advance payments of the tax on the current tax period according to the unauthorized period of payment no later than five days from the moment of filing a refined declaration. The difference obtained as a result of such a recalculation is paid to the deadlines established for the next advance payment or test for the upcoming advance payments.

4. Advance payments are paid by the taxpayer on the basis of tax notifications:

1) for January - June - no later than July 15 of the current year in the amount of half annual sum advance payments;

2) for July - September - no later than October 15 of the current year in the amount of one fourth annual amount of advance payments;

3) for October - December - no later than January 15 of the next year in the amount of one fourth annual amount of advance payments.

5. Calculation of the tax on the tax period is made by taxpayers specified in subparagraph 2 of paragraph 1 of Article 235 of this Code, with the exception of lawyers, on the basis of all income received in the tax period, taking into account the costs associated with their extraction, and rates specified in Paragraph 3 of Article 241 of this Code.

At the same time, the amount of tax is calculated by the taxpayer separately in relation to each fund and is defined as the corresponding percentage of the tax base.

The difference between the amounts of advance payments paid for the tax period, and the tax amount payable in accordance with the tax declaration, is subject to pay no later than July 15, following the tax period, or a test for the upcoming tax payments or return taxpayer in the manner. Provided Article 78 of this Code.

6. The calculation and payment of tax incomes of lawyers, with the exception of lawyers who established lawyers, are carried out by board of lawyers, law bureaus and legal advice in the manner provided for in Article 243 of this Code, without the use of tax deduction.

Data on the calculated taxes of tax revenues, with the exception of lawyers who established lawyers, for the past tax period of the lawyers, lawyers, legal advice are submitted to the tax authorities no later than March 30 of the next year in the form approved by the Ministry of Finance of the Russian Federation.

Lawyers established by lawyers independently calculate and pay the income tax received from professional activities, less expenses related to their extraction, in the manner prescribed for taxpayers - individual entrepreneurs, with tax ratesspecified in paragraph 4 of Article 241 of this Code.

7. Taxpayers specified in subparagraph 2 of paragraph 1 of Article 235 of this Code represent the tax returns no later than April 30 of the year following the expired tax period.

When submitting the tax return, lawyers are required to submit to the tax authority a certificate from the board of lawyers, the law bureau or legal advice On the sums of tax paid for their expired tax period in the form approved by the federal executive body authorized to control and oversight in the field of taxes and fees.

8. In the event of termination of activities, as an individual entrepreneur, until the end of the tax period, taxpayers are obliged within five days from the date of submission to the registering authority of the application for the termination of the specified activities to submit to the tax authority to the Tax Declaration for the period from the beginning of the tax period on the day of submission of the specified statement inclusive.

In case of termination or suspension of the status of a lawyer, the termination of the powers of the notary, engaged in private practice, taxpayers are obliged during the twelve-day period from the date of the appropriate decision authorized body Submit to the tax authority to the tax return for the period from the beginning of the tax period on the day of termination or suspension of the status of a lawyer, the termination of the powers of the notary, engaged in private practice, inclusive.

Payment of the tax calculated on the tax declaration submitted in accordance with this paragraph (taking into account the accrued advance payments expired timing Payment for the current tax period) is produced no later than 15 calendar days from the date of submission of such a declaration.

Article 245. Features of calculating and paying tax specific categories Taxpayers

The refusal to accept the complaint about the recognition of an invalidation of the Russian Constitution of the Russian Federation, paragraph 1 of Article 245, see. Definition of the Constitutional Court of the Russian Federation of 07.02.2003 N 65-O.

1. Taxpayers specified in subparagraph 2 of paragraph 1 of Article 235 of this Code do not calculate and do not pay tax in terms of the tax amount enrolled in the Social Insurance Fund of the Russian Federation.

2. From the payment of tax exempt the federal executive body authorized in the field of defense, other federal executive bodies, as part of which pass military service servicemen, federal executive bodies, authorized in the field of internal affairs, migration, execution of punishments, Feldgerer, customs, control over the turnover of narcotic drugs and psychotropic substances, State Fire Service of the Ministry of the Russian Federation for Civil Defense Affairs, emergency situations and eliminating the effects of natural disasters, military courts, judicial department at the Supreme Court of the Russian Federation, military board of the Supreme Court of the Russian Federation in part money allowance, food and storage and other payments received by military personnel, persons of the ordinary and superior composition of the internal affairs bodies of the Russian Federation, the State Fire Services Service of the Ministry of the Russian Federation for Civil Defense, Emergency Situations and Eliminate Disaster Criminal Processes, the Customs System Of the Russian Federation and the controls of drug trafficking and psychotropic substances, which have special titles, in connection with the fulfillment of the duties of the military and equivalent service in accordance with the legislation of the Russian Federation.

3. Not included in the tax base for the calculation of the tax payable to the federal budget, the amount of monetary content of the prosecutors and investigators, as well as the judges of the federal courts and the global judges of the constituent entities of the Russian Federation.

Since January 2017, contributions for compulsory insurance in case of temporary disability and due to maternity, as well as pension and medical contributionsThe Federal Tax Service will again be administered. In practice, it has already been used in Russian legislationFrom 2001 to 2009, a single social tax was paid (abbreviated secrets). Now the insurance premiums will be referred to - Single Social Insurance Collection (Abbreviated ESCC).

However, the insurers will not cease to interact with the funds. The FIU will continue to receive personalized reporting, and FSS is to check the costs of social ones. This will change the composition of reporting and innovations will appear in the definition of a taxable base on contributions.

Changes made two Federal laws from 07/03/16 No. 243-FZ and from 03.07.16 No. 250-FZ and include the following:

Amendments to the Tax Code of the Russian Federation were amended, part of the second will be replenished with Chapter No. 34 (articles from 419 to 432) "Insurance premiums". All the basic principles of taxation of taxes, penalties and fines that are valid for taxes, since 2017 will be distributed to insurance premiums.

The main change in the field of insurance premiums 2017 is the transfer of authority extrabudgetary funds According to the payment of payment of contributions, recovery of debt and reception reporting on contributions by the Federal Tax Service. The relevant changes in the legislation have already been made (PP. 2 of paragraph 1, paragraph 2.1 of Art. 32 of the Tax Code of the Russian Federation as amended, of action. From 01/01/2017).

The Law No. 212-FZ since 2017 ceases to act, and the legal relations in terms of insurance premiums will regulate Ch. 34 of the Tax Code. In accordance with it, the reporting periods will be, as before, the first quarter, half of the year and 9 months, the estimated period - the calendar year (Art. 423 of the Tax Code of the Russian Federation as amended, of action. From 01/01/2017). All the same faces will relate to payers of insurance premiums - organizations, IP, lawyers, notaries and other persons engaged in private practice (Art. 419 of the Tax Code of the Russian Federation as amended, act. From 01/01/2017). All the same payments will be subject to the object of contributions (Art. 420 of the Tax Code of the Russian Federation as amended, acts. From 01/01/2017) and in general, the same rules will be determined by the base for accrual of contributions (Art. 421 of the Tax Code of the Russian Federation as amended, action. from 01/01/2017).

Tariffs of insurance premiums for 2017

As can be seen, the main fees in 2017 will remain the same. At the same time, the limit values \u200b\u200bof the base will be installed to calculate the contributions to the OPS, and the rate of which will change the rate to accrue contributions will be established.

Reduced fees fees did not cancel legislative fees. But not all insurers will be able to use them, as before.

Reduced fees of contributions - 2017

Raising rates, compared with 2016, have not changed. However, now the conditions that the payer must be consistent with the fee to be eligible for reduced tariffs, in the Tax Code of the Russian Federation are spelled more clearly and in detail (paragraph 4-10 of Art. 427 of the Tax Code of the Russian Federation as amended, of action. From 01/01/2017). For some beneficiaries installed new (additional) requirements.

In addition, in relation to many categories of payers in the NK, it is indicated that, if not compared to these conditions, the organization or IP loses the right to apply reduced tariffs from the beginning of the settlement period, i.e. calendar year.

* Codes are given in accordance with OKVED2 ("OK 029-2014 (KDES Ed. 2). All-Russian Classifier for Economic Activities", approved by order of Rosstandard from 01/31/2014 № 14-ST)

Insurance contributions paid by IP "For themselves", in 2017

The procedure for calculating the "entrepreneurial" contributions has not changed. Contributions in a fixed size in the FFR and FFOMs are determined on the basis of the minimum wage established at the beginning of 2017. And if IP revenues per year exceed 300 thousand rubles, then except fixed contributionsThe entrepreneur will have to pay an additional amount in the FIU in the amount of 1% of the amount of exceeding the specified limit (clause 1 of Article 430 of the Tax Code of the Russian Federation as amended, act. from 01/01/2017).

In the media, the information on the plans of the Government of the Russian Federation is emerging to radically reform the tax collection system. One of the main reasons is an economic crisis.

At first, the conversations about tax reforms were free of interest. And on January 21, many media have extended information that the Government of the Russian Federation thought about the possibility of replacing insurance premiums with a single social tax (ESN).

We will remind, the ESN has already existed in the Russian Federation, but in 2010 it was replaced by contributions to the FIU, FSS and FOMS. Now, as part of the development of the anti-crisis plan, the government considers the issue of the abolition of these three contributions and return to the ESN. Probable date returning the ESN - January 1, 2017.

According to government estimates, a single social tax from 2017 will allow the FTS to obtain control over cash flow The volume of about 5.9 trillion rubles per year, which is about 7.5% of GDP.

Especially relevant refund to the ESN will be in case of cancellation of the mandatory accumulative part of the pension: if it does not become, the concept of "fee" will be meaningless. At the same time, according to preliminary data in the event of a refund, its rate will remain at the current level of the overall rate of insurance premiums.

Arguments of opponents of the ESN

Despite the desire of the government to return the ESN, this issue is not yet resolved to the end. Moreover, in the State Duma, it seems that this decision will meet great resistance. A number of deputies have already spoken negative about this.

In particular, the Vice-Speaker of the State Duma, A. Isaev, considers the return to the ESN in the wrong decision. In an interview with journalists, the deputy stated the need to preserve social contributions, the need to preserve the insurance nature of revenues in the state budget. According to him, in the current situation, the employee himself is interested in paying contributions in full for calculating a fair pension. In turn, the nature of the ESN, according to Isaeva, Besadresna - this tax comes to the state in the form of payment, and the state then sends the funds received for the purposes that considers the necessary.

A member of the State Duma of the Budget and Tax Committee, a member of the Communist Party of Communist Party of the Communist Party of the Communist Party of the Communist Party of the Communist Party of the Committee, V. Fedotkin, was categorically against the introduction of the ESN. In an interview with the radio station "Says Moscow", he stated that only reliable sources of replenishment of the revenue through production and science can save Russia now. In his opinion, everything else is only a waste of time, which is not capable of removing the severity of the situation. He called the planned transition to the ESN "conceptually wrong approach," saying that "if you shift money from three bags into one, nothing will change."

Features of the ESN from 2017 in detail. This page is given information about who is the US payer, the issue of calculating this tax is considered.

Despite the transfer of insurance premiums from next year tax ServiceSpecial changes in the order of their accrual are not expected. From January 1, 2017, chapter 34 of the Tax Code begins to work, which left the insurance premium rates unchanged and in the new year.

Tariffs of insurance premiums in 2017- table

As in 2016, 30% will be equal to total amount The main fare of insurance premiums. For certain categories of payers, reduced (preferential) contributions are continued. All current rates for accrualing insurance premiums, both basic and preferential, in accordance with the head of the 34 Tax Code of the Russian Federation, we collected in the form of tables:

Insurance premiums for 2017 - rates

Low rates of insurance premiums in 2017