If an organization applies a simplified taxation system and pays single tax from the difference between income and expenses, according to the results of the tax period, the amount of the minimum tax is calculated (clause 6 of article 346.18 of the Tax Code of the Russian Federation). The tax period for a single tax under the simplified tax system is a calendar year (clause 1 of article 346.19 of the Tax Code of the Russian Federation). At the same time, the duration of the tax period is reduced if, before the end of the calendar year, the organization has lost the right to apply the simplified tax system or has been liquidated.
In the first case, the tax period is equal to the last reporting period in which the organization had the right to apply simplified taxation. In such situation minimum tax calculated based on the results of the reporting period (I quarter, six months or nine months) preceding the quarter from which the organization is not entitled to apply the simplified tax system. For example, if in August an organization lost the right to apply simplified taxation, then the minimum tax must be calculated based on the results of the first half of the year. This procedure follows from paragraph 4 of Art. 346.13 of the Tax Code of the Russian Federation and Letters of the Ministry of Finance of Russia of May 24, 2005 N 03-03-02-04 / 2/10 and the Federal Tax Service of Russia of February 21, 2005 N 22-2-14 / 224. In the second case, the tax period is equal to the period from the beginning of the calendar year to the day of the actual liquidation of the organization (clause 3, article 55 of the Tax Code of the Russian Federation). Other cases of calculating the minimum tax based on the results of reporting periods (during the year) are not provided by law.
It is calculated as 1 percent of the income of the company or individual entrepreneur received for the tax period (paragraph 2, clause 6, article 346.18 of the Tax Code of the Russian Federation). In turn, the income received by the organization for the tax period is determined according to the rules of Art. Art. 346.15, 346.17 and 346.18 of the Russian Tax Code.
Note that the minimum tax must be transferred to the budget if, at the end of the tax period, the organization received a loss (i.e. expenses more income) or annual amount single tax is less than the minimum tax (paragraph 3, clause 6, article 346.18 of the Tax Code of the Russian Federation).
If an organization applying the simplified tax system maintains accounting in full, then on the last day of the tax period it is necessary to reflect the accrual of the minimum tax payable (instead of the single tax) by postings:
Debit 99 Credit 68, sub-account "Calculations on the minimum tax", - the minimum tax was accrued at the end of the year;
Debit 99 Credit 68, sub-account "Calculations for a single tax", - the amounts of advance payments for a single tax previously accrued for additional payment were reversed.
The difference between the minimum tax paid and the single tax under the simplified tax system can be included in the next year's expenses. The minimum tax paid when the organization receives a loss is included in the expenses in full. This rule also applies if the next year the organization ends with a negative financial result, in which case the minimum tax will form a loss carried forward. This procedure is established in par. 4 p. 6 art. 346.18 of the Tax Code of the Russian Federation. In accounting, the difference between the paid minimum tax and the single tax under the simplified tax system is not reflected in any postings.
Consider an example of including a minimum tax in a company's expenses. So, Demetra LLC applies the simplified tax system, while the company pays a single tax on the difference between income and expenses. According to the results of 2007, the organization received income - 1.4 million rubles. and incurred expenses in the amount of 1.8 million rubles. Thus, according to the results of 2007, the organization had a loss in the amount of 400 thousand rubles. In this regard, the accounting department of Demetra LLC transferred a minimum tax of 14 thousand rubles to the budget. (1.4 million rubles x 1%).
According to the results of 2008, the company received revenues of 1.5 million rubles. and incurred expenses - 1490 thousand rubles. In addition, the accounting department of Demetra LLC included in the expenses the minimum tax paid for 2007. Thus, according to the results of 2008, the organization had a loss in the amount of 4,000 rubles. (1500 thousand rubles - 1490 thousand rubles - 14,000 rubles). In this regard, the company transferred to the budget a minimum tax of 15,000 rubles. (1.5 million rubles x 1%).
According to the results of 2009, the organization received income - 2.2 million rubles. and incurred expenses - 1.6 million rubles. Also, the accounting department of Demetra LLC included in the expenses the minimum tax paid for 2008. Thus, according to the results of 2009, the organization's income exceeded its expenses by 585 thousand rubles. (2200 thousand - 1600 thousand rubles - 15 thousand rubles).
As of the beginning of 2009, the outstanding loss of previous years amounted to 404 thousand rubles. (400 thousand rubles + 4 thousand rubles). By this amount of loss, the enterprise can reduce the tax base for the single tax for 2009. As a result, the amount of the single tax for Demetra LLC for 2009 is 27,150 rubles. ((585 thousand rubles - 404 thousand rubles) x 15%). And since this amount(27,150 rubles) is more than the minimum tax (2.1 million rubles x 1% = 21,000 rubles), then this amount must be transferred to the budget at the end of 2009.
In general, one of the differences between the simplified tax system and the general taxation system is that with the simplified tax system, even if there is a loss, a minimum tax must be paid. Thus, the minimum tax under the simplified tax system with the object of taxation "income reduced by the amount of expenses" is equal to one percent of the income received.
This type of taxation, like the simplified tax system or "simplified", is considered the most desirable for businessmen. This is due to the fact that firms operating under the simplified tax system pay only one tax fee to the state treasury. The entrepreneur chooses the financial base for this tax on his own. "Simplified" allows you to conduct business more efficiently and save on payments to the tax. STS is taxed only on income or income minus expenses of the enterprise. Today we will analyze how the tax collection on the simplified tax system is calculated for the second type of object of taxation. This is not difficult: it is enough to be able to accurately calculate the amount of income and expense, accurately pay advance payments and calculate the minimum tax figure at the end of the year. The following text provides an example of how this tax is calculated.
Often, firms and individual entrepreneurs tend to work on a "simplistic" basis, especially at the dawn of a business. This is due to the fact that the simplified tax system does not need to pay:
- private entrepreneurs - personal income tax;
- firms, offices and other enterprises - a profitable fee;
- companies not working for export - VAT;
- property fee (excluding objects, the financial base for which is determined by the cadastral value).
The payer himself can decide to work under the simplified tax system, that is, this system is considered voluntary. When registering an individual entrepreneur or LLC, an application must be attached to the package of documents for the tax service, which expresses a desire to work on a “simplified” system. Operating firms can also change the regime to the simplified tax system, but there are restrictions. Companies cannot do this.
- with an income of more than 58 million 805 thousand rubles;
- having more than 150 million rubles of fixed assets;
- in which more than a hundred employees are employed;
- having more than 25% of the participation of third-party companies.
According to the law, it is permissible to switch from regime to regime once a year - from January 1. The transfer application must be prepared no earlier than October 1, since the earned funds are fixed for the past nine months.
In addition to the single tax, firms on the “simplified” system also pay other tax fees: contributions to the Pension Fund of the Russian Federation and FF compulsory medical insurance, social insurance, property, water and land fees, excise taxes, state duties and VAT for exporting firms.
USN rate is the main plus
Differential rate is considered to be a big advantage of the “simplification”. This is a kind of additional bonus provided in a preferential taxation regime. The base rate is fifteen percent. But local authorities have the authority to reduce it to five percent. So, for 2016, representatives of the regional government reduced rates in 71 settlements.
At the local level, the decision on the rate for the simplified tax system is made every year, until the moment when it comes into force. You can find out what rate is valid in a particular region of Russia at the local administration or tax service. We emphasize that the reduced rate is not a special benefit that requires confirmation - its application is the same for all entrepreneurs working under the simplified tax system in the region.
Important point! For 2017-2021, for the subjects of Crimea, the rate can be reduced to three percent. The laws of the constituent entities of Russia also report that individual entrepreneurs engaged in scientific or socially significant work, providing services in everyday life for the population, can even count on zero rate. At the same time, there are a number of obligations: the share of profitability from activities for which the 0% rate is applied must be at least seventy percent. An individual entrepreneur can apply a zero rate from the moment of registration until December 31 of the same year.
Financial base for the simplified tax system
From the previous paragraph, an erroneous opinion is formed, which is more convenient and more profitable system than "simplified" cannot be found. In connection with the financial base, which may raise a number of questions, this is not the case. Calculating the base for the mode with the "income minus expenses" object is more like calculating the profit collection. That is, in this case the base is the difference between income and expenses, consider profit.
The payer on the “simplified” system risks that he will not be able to prove the expediency of the expenses incurred, and the tax service will be dissatisfied. If the inspection staff dispute the compilation of the financial base, the businessman will not only be forced to pay arrears, but also a penalty and even a fine of up to 20% of total amount single collection.
USN: income
The procedure for establishing income on the "simplified" is regulated by Chapter No. 346 of the Tax Code of the Russian Federation. Realization and non-sales funds received are considered acceptable for the formation of the financial base. Sales revenue includes money earned from the sale of:
- rights to real estate, transport, other property;
- work performed and services rendered;
- previously purchased goods;
- goods of own production / production.
Non-sales income includes:
- goods, rights, works or services received free of charge;
- written-off debts on credits and loans;
- rental or sublease money;
- interest on loans granted to third parties;
- benefit from participation in partnerships;
- money from shares in other companies;
- monetary sanctions from partners who violated contracts.
Simplified income is recognized on a cash basis. This means that the date of fixation of the funds received is the date of their receipt in fact - on hand, current account and the like.
USN: expense
With the taxation of "income minus expenses" the payer must fulfill a number of conditions in order to "write off" expenses. Chapter No. 346 of the Tax Code of the Russian Federation provides a list of costs recognized as expenses:
- logistics, transport;
- for purchase for subsequent sale;
- tax fees, except for a single one;
- for the services of auditors, lawyers, accountants;
- customs, rent, leasing;
- salaries, business trips and insurance of employees;
- for reconstruction and repair;
- to purchase intangible assets and fixed assets.
This list is closed, that is, it does not imply a different interpretation or the addition of additional items. Documents confirming expenses must be kept for at least four years after they were made.
Spending must not only comply with the code of laws, but also have a clear justification and business purpose. The tax office may have questions about a luxury car instead of an ordinary sedan or a computer of the latest model. Of course, a businessman can spend his money without regard to the tax, but only if he does not intend to include them in the list of expenses. Or you will have to come to terms with the factor of suspicion from the supervisory authorities.
Prepayment of taxes
Quarterly, within 25 days after the end of the next three months, the "simplified" are required to make advance payments, calculating them on an accrual basis. For the first quarter - until April 25, for half a year - until July 25 and for nine months - until October 25. The rest of the tax must be paid at the end of the year. At the same time, a declaration is submitted - individual entrepreneurs provide tax document until April 30, LLC - until March 31.
Minimum tax
Efficiency from labor activity may be unsatisfactory, that is, at any moment the company can work to zero or to a minus. This does not mean that the amount of the single tax can also be zero. Article No. 346 of the code of tax laws states that "simplifiers" using the object "income minus" expenses are required to pay the minimum tax - income multiplied by one percent. If the amount of duty payable is less than the minimum tax, it is he who is paid. This difference can later be included in the list of expenses or loss, if any. Paying the minimum tax, the payer has the right to reduce its amount by "prepayment" - advance payments already paid in the current period.
Video - Minimum tax calculation
USN: we calculate the tax
You need to calculate the tax amount based on the results of quarters and a year. Income is added from the beginning to the end of the period, expenses from the beginning to the end of the period are deducted from the figure received, the resulting figure is multiplied by the rate. If the calculation is not for the first quarter, then already paid advances to the state treasury are deducted from the tax amount. Let's look at the example of LLC "Original".
Table 1. Calculations on the "simplified"
We calculate according to the object of taxation: Income (1.2 million) minus Expense (million) x 15% = 30 thousand rubles. The amount of the minimum tax: 1.2 million x 1% = 12 thousand rubles. Since the first amount exceeds the second, it will be obligatory for payment. We deduct preliminary payments from it: 30,000 rubles - 24,000 rubles \u003d 6 thousand rubles of a single tax for "simplified".
Summarize
The main difficulty for the payer of the “simplified” income minus expenses is the competent calculation of the financial base. Since it is directly dependent on expenses, it is important to consider only the money spent on the cause. So the entrepreneur will save himself from excessive attention from the tax service and provide himself with peace of mind and confidence in the work and fulfillment of tax obligations.
What are the advantages of the transition of entrepreneurs to a simplified taxation system? Who is allowed to pay taxes in the state budget at minimum rates and what are the pitfalls of their application?
The simplified tax system makes it easier for individual entrepreneurs () and legal entities tax reporting. Instead of a wide variety of taxes collected from people doing business, only one has to be paid. And interest rate, according to which the amount transferred to the state budget is determined, can be selected according to the needs of the enterprise.
For merchants who switched to a simplified system in 2017, 2 methods of settlement with the state are provided:
- Based on the profit received for the reporting year, the rate will be 6%.
- When the taxable base is obtained by subtracting those incurred in economic activity expenses from the profit of the enterprise received for the current reporting period. In this case, the amount of tax levied is in the range of 5-15%.
The meaning of the last paragraph is vague. To specify the value tax rate look at the characteristics of the products manufactured by the enterprise. The region in which it operates also has a great influence.
The minimum amount of tax transferred under the simplified system is 1%. However, not every company that has switched to such taxation pays at the lowest rate. Who can be among the lucky ones?
Minimum tax under the simplified tax system
It may seem strange, but paying tax at a 1% rate is a mandatory payment.
True, it operates under the coincidence of two conditions:
- The calculation uses the income minus expenses method. Taxpayers at the 6% rate do not apply the minimum allowable value.
- When the amount of tax calculated at the usual rates is less than a one percent contribution.
The difference obtained during the comparison is used as a deduction in the subsequent reporting period. It turns out that overpaid money does not disappear, but helps to reduce tax payments in the future.
Rules for the transfer of the amount resulting from the minimum tax payment:
- The statute of limitations is no more than 10 years, counted from the date of the difference. After the expiration of this period, the benefit cannot be used.
- Money is transferred in parts or the whole amount at once.
- When such a situation is not isolated, but has occurred for several years in a row, a strict order of application of the expenses incurred by the businessman is observed.
- It happens that the company closes, and the funds overpaid to the Federal Tax Service remain unclaimed. Then they are inherited to successors who use them in their own interests.
- Some firms in the course of work pass to other mode of the taxation. After the change, they lose the opportunity to use the previously received loss to reduce the taxable base in the upcoming reporting periods.
The payment of the minimum tax under the simplified tax system is regulated by federal law. Article 346.18 of the Tax Code of Russia defines the citizens paying such a fee, as well as the conditions for its calculation. From them it is clear that the value of the tax rate does not exceed 1% of the milestone.
How is the minimum tax applied under the simplified tax system
When calculating the amount payable in the Federal Tax Service on the simplified taxation system, they are checked against Article 346.16 of the Tax Code Russian Federation. It lists the categories of spending that are officially included in the expenditure side.
Such enterprises should receive two calculation results:
- at a standard rate of 5-15%;
- for minimum value simplified, equal to 1%.
This is done to understand which option will satisfy the Internal Revenue Service. If the amount calculated according to the standard value turns out to be more, they pay at a 15% rate. Otherwise, pay the minimum state fee. This means that all operating companies or individual entrepreneurs, regardless of the success of the business, regularly transfer money to the state budget.
Until the annual report is drawn up, it is difficult to understand in which direction tax calculations will go - standard or based on a one percent rate. As a result, the year is divided into equal time intervals, during each of which an amount calculated at a 5–15% rate is transferred to the account of the Federal Tax Service. When an enterprise experiences difficulties and does not receive a large profit or operates at a loss, an overpayment is obtained. In the future, this money can be returned.
Delaying payments is unprofitable. In any case, you will have to pay, and the amount paid by this time will increase in size due to the accrued penalties or fines.
With the simplified tax system at the standard rate, the tax must be paid:
- legal entities - no later than March 31;
- individual entrepreneurs - until April 30.
If the amount paid in advance exceeds design value tax payment, the surplus is carried over to the next reporting period. You can write an application and take the money back. However, they cannot be returned while there is a debt to the state. This is done only after the submission of the declaration and payment of the minimum possible tax under the simplified tax system.
The procedure for paying tax under the simplified tax system
All calculations made under the simplified tax system are reflected in tax return. This is the same as calculating standard tax, as well as the minimum. It is important to accurately enter the payment details in the reporting documents, for example, the code budget classification(KBK).
It doesn't matter who pays the taxes. Individual entrepreneurs and organizations enter the same numbers. In 2017, the minimum tax is paid under the code 18210501050011000110. The declaration to the Federal Tax Service is submitted regularly (every 3 months) and at the end of each year. The volume of the document is 3 sheets, which are filled in as follows:
- The first page is called the title page. Information about the taxpayer, his TIN is written on it.
- The KPP field is filled exclusively by enterprises. For individual entrepreneurs it is not assigned.
- Resubmitted declarations are additionally numbered. This happens when corrections or errors are made in the original.
- The document is marked with the code of the tax period and the year for which the report is provided.
- The actual address of the representative office is indicated tax service, in which papers are handed over, as well as its code.
- Information about a legal entity or individual entrepreneur is entered (EGRLE, EGRIP) and a code taken from the classifier corresponding to the type of business activity (OKVED).
- The number of pages filled with information and the date are affixed. Then the declaration is signed.
Section 2 is entirely devoted to calculations. Here the profit received by the company, the amounts spent and transferred are recorded. The minimum possible fee under the simplified tax system is recorded in line with code 270.
Minimum tax on the simplified tax system - calculation and payment
The amount of the minimum tax is calculated for the tax period in the amount of 1 percent tax base, which is the income determined in accordance with Article 346.15 Tax Code.
The minimum tax is paid if for the tax period the amount calculated in general order tax is less than the amount of the calculated minimum tax, i.e. loss was received. Therefore, it is beneficial that income be slightly higher than expenses, so that there is no loss under the USN Dr.
The minimum tax amount of the simplified tax system for the object of income minus expenses is calculated according to the following formula:
Minimum tax = Taxable income received during the tax period x 1%.
The minimum tax under the simplified tax system 2016 should be paid to the budget if at the end of the tax period it turned out to be more than the “simplified” one, calculated at the usual rate (15% or less).
For example, a company applies the simplified tax system with the object of taxation income minus expenses:
In 2015, the company received income in the amount of 28,502,000 rubles.
The expenses reflected in the Book of Accounts (KUDiR) amounted to 28,662,300 rubles.
Calculate how much tax the company must pay at the end of 2015. Since the recorded expenses are more than income, it means that at the end of the year there will be a loss in the amount of 160,300 rubles. (28,502,000 rubles - 28,662,300 rubles). Therefore, the tax base and flat tax at the regular rate are zero.
RUB 285,020 (28,502,000 rubles x 1%)
The minimum tax is greater than the single one, so at the end of the year the minimum tax will have to be paid to the budget.
When combination of USN with a different tax regime, for example, with a patent taxation system, the amount of the minimum tax is calculated only from income received from “simplified” activities (letter of the Federal Tax Service of Russia No. ED-4-3 / [email protected]). It must be remembered that the minimum tax is paid only at the end of the year, and only if the “simplifier” loses the right to the simplified tax system during the year, then you need to transfer the minimum tax (if it turned out to be paid) according to the results of the quarter in which the right to simplification. You don't have to wait until the end of the year.
It would be a mistake if the organization pays the minimum tax during the year, citing the fact that it will fall on it anyway, or that at the end of the quarter the tax turns out to be zero, but you need to pay something. You need to pay, but advance payments on the simplified tax system.
Timing CBC payments minimum tax
The tax code of the Russian Federation does not establish special deadlines to pay the minimum tax. This means that it must be transferred in the general manner no later than the deadline set for filing a tax return. Respectively, legal entities pay the minimum tax no later than March 31. And entrepreneurs - no later than April 30 of the year (clause 7 of article 346.21 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia No. 3-2-15 / [email protected]).
BCC for the minimum tax for 2016 credited to the budgets of the constituent entities of the Russian Federation - 182 1 05 01050 01 1000 110.
The offset of the minimum tax under the simplified tax system
Can advance payments of simplified tax already made be credited towards the payment of the minimum tax? Theoretically, it is possible, but often the tax authorities refuse to offset and demand to pay the entire amount of the minimum tax, referring to the fact that “simplified” and minimum taxes have different CSCs and offset is not possible for organizational reasons. But it's not. The minimum tax is not a special tax, but only minimum size single tax with "simplified", and all the rules of offset can be applied to it. This means that you can offset the advance payments paid by you during the year under the “simplified” tax against the minimum tax (Article 78 of the Tax Code of the Russian Federation). Arbitration practice also confirms the expediency of such actions (Decree of the FAS VSO No. A69-2212 / 2010).
In order to set off advance payments against the minimum tax, you must submit an appropriate application for a tax credit in tax office. And attach to it copies of payment orders confirming the payment of advance payments.
If, nevertheless, it is not possible to make an offset and the organization pays the minimum tax in full, then advance payments will not be lost. They will be offset against future advance payments on the “simplified” tax (clauses 1 and 14 of article 78 of the Tax Code of the Russian Federation). The credit can be made within three years.
Accounting for the minimum tax in expenses under the simplified tax system
The difference between the minimum and simplified taxes for last year the taxpayer can take into account in the expenses of the current year (clause 6 of article 346.18 of the Tax Code of the Russian Federation). Including increase losses by the difference (clause 7 of article 346.18 of the Tax Code of the Russian Federation). It is possible to take into account the difference between the minimum and single taxes under the simplified tax system only at the end of the year (letter of the Ministry of Finance of Russia No. 03-11-06 / 2/92). Thus, at the end of 2016, the organization can include in expenses the difference between the minimum and simplified taxes paid at the end of the previous year.
You can include the specified difference in expenses (or increase the amount of loss by it) in any of the subsequent tax periods (paragraph 4, clause 6, article 346.18 of the Tax Code of the Russian Federation). Moreover, the Ministry of Finance of Russia clarifies that the difference between the amount of the minimum tax paid and the amount of tax calculated in the general manner, for several previous periods may be included in the costs at a time (letter No. 03-11-06/2/03).
For "simplifiers" who use income reduced by the amount of expenses as an object of taxation, under certain conditions, the obligation to pay the minimum tax is established. And many, choosing between objects of taxation, often give their preference to the object “income minus expenses” precisely because of the possibility of paying a minimum tax.
To begin with, we note that the payment of the minimum tax is not always associated with the organization's losses, therefore, its payment does not indicate the organization's deviation from the main direction - making a profit.
The minimum tax is such a payment that must be calculated and paid at the end of the year if the organization has worked at zero or minus (has received a loss), and also if the calculated single tax according to the simplified tax system has turned out to be less than the minimum tax. The amount of the minimum tax is 1% of the amount of income received for the year, while the expenses of the organization are not taken into account.
There are no special deadlines for paying the minimum tax, in this regard, it must be paid no later than the deadline for filing a declaration under the simplified tax system, that is, March 31 for organizations and April 30 for individual entrepreneurs.
Example 1
LLC "Topol" for 2015 received income in the amount of 500,000 rubles. and incurred expenses of 450,000 rubles. The tax rate is 15%. You need to calculate the minimum tax for the year.
Tax base: 500,000 rubles. - 450,000 rubles. = 50,000 rubles.
Tax amount: 50,000 rubles. x 15% = 7500 rubles.
Minimum tax: 500,000 rubles. x 1% = 5000 rub.
7500 rub. > 5,000 rubles, therefore, Topol LLC must pay a tax of 7,500 rubles.
Example 2
Let the same organization as in the first example receive an annual income of 1,000,000 rubles. at an expense of 980,000 rubles.
Then the tax base will be: 1,000,000 rubles. - 980,000 rubles. = 20,000 rubles.
Tax amount: 20,000 rubles. x 15% = 3000 rub.
Minimum tax: 1,000,000 rubles. x 1% = RUB 10,000
3000 rub.< 10 000 руб., следовательно, организации нужно будет заплатить минимальный налог, но в 2016 г. разницу в 7000 руб. = (10 000 – 3000) можно будет включить в расходы при расчете налога за 2016 г.
IMPORTANT IN WORK
There is no need to reflect the minimum tax in the Book of Income and Expenses.
Payment of the minimum tax upon transition from the simplified tax system to the general regime during the year
Legal entities applying the simplified taxation system can switch to the general taxation system or independently, reporting their decision tax authorities no later than the 15th day of January of the next year (month?) (clause 6 of article 346.13 of the Tax Code of the Russian Federation), or they are transferred to it due to violations of the conditions for applying the USN. In case of non-independent transition, the transition is carried out in accordance with paragraph 4 of Art. 346.13 of the Tax Code of the Russian Federation, from the beginning of the quarter in which the violation was committed, and the tax authorities must apply for the transition within 15 calendar days at the end of the reporting (tax) period in which the violation was committed (clause 5 of article 346.13 of the Tax Code of the Russian Federation). There are specially designed application forms.
GOOD TO KNOW
If losses are incurred in more than one tax period, the transfer of such losses to future tax periods is made in the order in which they are received.
For the loss of the right use of the simplified tax system an interesting arbitrage practice. For example, there is a resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 2, 2013 No. 169/13, which refers to an organization on the simplified tax system (“income-expenses”) that lost the right to use the simplified tax system during the year. There is a question about paying the minimum tax.
According to some courts, in case of loss of the right to apply the simplified tax system during the year, the tax period will be considered the one that was reporting, preceding the quarter in which the transition to the simplified tax system took place (for example, resolutions of the Federal Antimonopoly Service of the North-Western District dated December 28, 2011 No. A26-11119 / 2010, FAS of the East Siberian District of 04/08/2008 No. A33-9924 / 07).
Other courts considered that it was unlawful to calculate the minimum tax for the reporting period, since it is determined based on the results of the tax period, and as such, in accordance with paragraph 1 of Art. 346.19 of the Tax Code of the Russian Federation, the calendar year is recognized (clause 6 of article 346.18 of the Tax Code of the Russian Federation).
The Presidium of the Supreme Arbitration Court of the Russian Federation concluded that the amount of the minimum tax should be determined as of the last day of applying the simplified tax system, i.e., on the reporting date, otherwise there will be unreasonable evasion from paying the single tax in the proper amount.
POSITION OF THE COURT
If the taxpayer loses the right to apply the simplified tax system during the calendar year and the amount of tax (advance tax payments) calculated for reporting periods before the loss of the right to use the simplified tax system, less than 1% of the income received, then formally he is not required to pay the minimum tax.
Decree of the Federal Antimonopoly Service of the Volga District dated 09/05/2012 No. Ф06-6813 / 12.
It is extremely important when switching to a general taxation system to decide which method of calculating income tax the organization will use in the future. If the organization chooses the cash method, then it will not have any special changes and difficulties, since with this method there is no special procedure for generating income and expenses. Therefore, we propose to dwell on the accrual method in more detail, since when using it there are a number of special rules, according to paragraph 2 of Art. 346.25 of the Tax Code of the Russian Federation.
Income
First you need to pay attention to income and include accounts receivable in them, because when applying the simplified tax system accounts receivable was not included in income, that is, the cost of goods (works, services, property rights) shipped but not paid for by buyers was not taken into account in income. But if, after the transition to the general system of taxation, the organization receives payment for goods sold (works, services), when the simplified tax system was applied, VAT should not be charged on these amounts.
GOOD TO KNOW
The minimum tax is not inherently independent either additional tax, paid in connection with the application of the simplified tax system, it limits only its minimum amount, which is determined by the results of the economic activity of the taxpayer for the tax period.
Example 3
LLC "Topol" in 2015 used the USN. In December 2015, the organization sold goods worth 30,000 rubles to the buyer, but payment was received only in March 2016. From the beginning of 2016, Topol LLC switched to the general taxation system and chose the accrual method for accounting for profits. Income tax is paid monthly based on actual profit. What to do with sold goods?
On 01/01/2016, it is necessary to include 30,000 rubles. in the composition of income subject to taxation, but when calculating the tax, take into account outstanding receivables in the amount of 30,000 rubles. Therefore, payment for goods sold, which will be received in March 2016, will not increase the tax base for income tax.
GOOD TO KNOW
Into income transition period receivables are included even though they are uncollectible.
A situation may also arise when the receivables will not be repaid, that is, the organization incurs a loss and bad debts arise. In this case, the loss cannot be taken into account for tax purposes, and there are no grounds to attribute these losses to the expenses of the transition period, since the debts were formed when applying the simplified tax system. These losses do not fall under Art. 346.16 of the Tax Code of the Russian Federation, neither under paragraph 2 of Art. 346.25 of the Tax Code of the Russian Federation. The Ministry of Finance of Russia, in its letter dated June 23, 2014 No. 03-03-06/1/29799, adheres to the same position.
Example 4
Topol LLC in 2016 is switching from USN to OSN. At the end of 2012, the organization carried out work on finishing the apartments of the new residential complex in the amount of 1,000,000 rubles. The customer did not pay for the work, in connection with this, in 2015 the amount was written off as a debt from expired prescription.
The following entries will be made in the accounting:
When calculating a single tax under the simplified tax system, you do not need to take into account the amount of 1,000,000 rubles.
And when switching to the general taxation system, the amount of 1,000,000 rubles. must be included in income. At the same time, the tax base of the transitional period will not be reduced by this amount.
GOOD TO KNOW
The minimum tax is calculated for the calendar year, that is, once at the end of the tax period. Accordingly, according to the results of the reporting periods - the first quarter, six months and nine months of the calendar year - the minimum tax is not calculated.
Advances
Here the situation is exactly the opposite. All advances received remain included in the tax base under the simplified tax system (clause 1 of article 251 of the Tax Code of the Russian Federation), even if the goods (work, services, property rights) are shipped after the transition to the general taxation system. Therefore, the proceeds from the sale of such goods (works, services) will not increase the tax base for income tax. This is due to taking into account the income included for the calculation of income tax, as part of the proceeds from sales, payment, even partial, which was not made before the date of transition (clause 1 clause 2 article 346.25 of the Tax Code of the Russian Federation). In connection with the admission Money for goods (works, services) before the change tax regime there will be no debt of buyers to the organization at the beginning of the application of the DOS. This opinion was formed by both the tax authorities and the judiciary.
Costs
Here we should not forget about accounts payable, which is available to the budget, employees or suppliers. To calculate income tax after the transition to the general taxation system, it is necessary to take into account the amounts for the work or services provided before the transition, but paid after the transition to another taxation system, since the simplified tax system uses the cash method, and with it expenses are recognized only at the time they are made. So, according to the tax under the simplified tax system accounts payable does not reduce the tax base, but with common system taxation and accrual method costs should be recognized immediately, regardless of their payment.
GOOD TO KNOW
Advance tax payments paid in connection with the application of the simplified tax system, paid during the year, are credited against the payment of the minimum tax on general rule paragraph 5 of Art. 346.21 of the Tax Code of the Russian Federation.
Example 5
LLC "Topol" in 2015 used the USN ("income-expenses"). After the transition to DOS, the accrual method was chosen. At the end of the year, the organization purchases the raw materials necessary for the production of products in the amount of 100,000 rubles. (excluding VAT), manufactures products from it and sells them to the buyer for 120,000 rubles. Payment from buyers of products will be received only in February 2016, and Topol LLC itself will pay for raw materials only in March 2016. How to take into account income and expenses when switching to OSN?
As of January 1, 2016, the cost of the raw materials received must be included in the expenses to reduce the tax base for income tax in the amount of 100,000 rubles. and 120,000 rubles. - in the composition of income for the calculation of income tax.
GOOD TO KNOW
If the right to the simplified tax system has been lost since February 01, then the minimum tax should be calculated for the 1st quarter.
Filling out the declaration on the simplified tax system when paying the minimum tax
When applying the simplified tax system (“income-expenses”), organizations and individual entrepreneurs fill out sections specially designed for this - 1.2, 2.2, while sheets that are not related to the organization do not need to be applied in an empty form.
Title page
It contains basic information about the organization and the lease period. You need to fill in the TIN, KPP, adjustment number (if it is an adjustment), the tax period, which is determined in accordance with Appendix 1 to the Procedure (for the year - code 34), reporting year - the year for which you submit the declaration (for individual entrepreneurs in the field "Taxpayer » the full name is indicated), the name of the organization in accordance with the constituent documents and the main code of the type economic activity(OKVED), assigned to the organization according to the all-Russian classifier.
Section 1.2
Usually, for convenience, this section is filled out after section 2.2, since the total amounts of advance payments and tax payable or reduced are reflected here.
| Line number | What to put on the line |
|---|---|
| 010 | OKTMO |
| 020 | The amount of the advance payment transferred for the 1st quarter |
| 040 | The amount of the advance payment transferred for half a year |
| 050 | Negative difference between the amount for half a year and the first quarter |
| 100 | Amount of advance payment transferred for 9 months |
| 110 | Negative difference between the amount of tax for the year and the advance payments paid |
| 120 | Minimum tax payable per year |
GOOD TO KNOW
In lines 030, 060, 090, you do not need to re-indicate OKTMO if the location has not changed.
Section 2.2
| Line number | What to put on the line |
|---|---|
| 210 | Revenue for the I quarter |
| 211 | half year income |
| 212 | Income for 9 months |
| 213 | Income per year |
| 220 | Expense for the 1st quarter |
| 221 | Half-year expense |
| 222 | Consumption for 9 months |
| 223 | Consumption per year |
| 230 | Loss for previous tax periods |
| 240 | The difference between income and expenses for the first quarter |
| 241 | Difference between income and expenses for half a year |
| 242 | Difference between income and expenses for 9 months |
| 243 | The difference between income and expenses for the year |
| 250 | Negative difference between income and expenses for the first quarter |
| 251 | Negative difference between income and expenses for half a year |
| 252 | Negative difference between income and expenses for 9 months |
| 253 | Negative difference between income and expenses for the year |
| 260 | Tax rate for the 1st quarter |
| 261 | half-year tax rate |
| 262 | Tax rate for 9 months |
| 263 | Tax rate per year |
| 270 | Amount of advance payment for the 1st quarter |
| 271 | Amount of advance payment for half a year |
| 272 | Amount of advance payment for 9 months |
| 273 | Amount of advance payment per year |
| 280 | Minimum tax |
GOOD TO KNOW
Period data is shown on an accrual basis.
Row Calculation
| Line number | How to get a |
|---|---|
| 240 | 210 – 220 |
| 241 | 211 – 221 |
| 242 | 212 – 222 |
| 243 | 213 – 223 – 230 |
| 270 | 240x260 |
| 271 | 241 x 261 |
| 272 | 242x262 |
| 273 | 243x263 |
| 280 | 213 x 1% |
GOOD TO KNOW
Section 3 is filled in when the organization receives additional funding from the previous year, unused and not expired, in accordance with paragraphs. 1 and 2 Art. 251 of the Tax Code of the Russian Federation.
Accounting for the purposes of applying the simplified tax system of the amount of the difference between the amount of the minimum tax paid and the amount of tax calculated in the general manner
When paying the minimum tax, all advance payments that were paid by the organization for the entire tax period (during the year) can be offset. If the amount of advance payments exceeds the amount of the minimum tax, you will not have to pay it, and the remaining difference can be returned by writing an application to the tax authorities, or simply offset in the next tax period against taxes. You should also be careful when transferring the amount of the minimum tax to the tax authorities, since the CBC for the minimum tax differs from the CBC for the single tax under the simplified tax system.
In addition, you can take into account the difference between the single and minimum tax in the next year's expenses. To avoid litigation this difference should be taken into account at the end of the year, and not during. A specific period for the transfer of the difference has not been established, therefore, this period can be considered equal to 10 years, in accordance with paragraph 7 of Art. 346.18 of the Tax Code of the Russian Federation, similar to the transfer of losses.
