The procedure for payment of USN B. The timing of payment of advance payments and taxes according to ISN for IP. Duration of payment of tax under the termination of USN-activities

For a detailed step-by-step calculation of advance payments and tax payments, you can use this free online calculator directly on this site.

tax the period is considered a calendar year;
reporting periods are the 1st quarter, half of the year and 9 months;
the tax is calculated growing outcome Since the beginning of the year (for example, income (consumption) for 9 months will include income (consumption) over half and the first quarter).

To fully pay for the tax of the USN need:

during year to make 3 advance payment (reporting is not required);
in the following The year to pay tax on the USN minus previously paid advance payments (a declaration on USN).

It is worth noting that many IP and organizations that do not want to independently deal with the calculation of the tax of USN use special programs.

FREE Consultation on Taxes Ltd.

Taxes of tax payments in 2020

According to the results of each reporting period (1 quarter, half of the year and 9 months), IP and Ltd. on the UKN must produce advance payments. In just a calendar year, it is necessary to make 3 payments, and already at the end of the year, calculate and pay the final tax.

The table below shows the timing of tax payments in 2020:

Note: If the payment period of tax gas falls on a day off or a holiday, then the deadline for paying is transferred to the nearest working day.

USN "Revenues"

To calculate the tax ( advance payment) on this object of taxation, it is necessary to multiply the income in the rate for a certain period 6% . The resulting result can be done significantly less, as on the USN "revenues":

Individual entrepreneurs without workers can reduce 100% Tax (advance payment) on the amount of fixed payments paid (for itself).
Individual entrepreneurs and organizations with employeescan reduce to 50% tax (advance payment) on the amount of paid insurance premiums for employees, as well as the amount of fixed payments paid for themselves (if they enter 50% ). It is worth noting that if IP worked one (i.e. could reduce tax or advance payment by 100%), and then hired an employee (let it be temporarily), then the right to reduce the advances on the entire amount paid insurance premiums for themselves, IP loses By the end of the year, regardless of how the period was adopted by an employee and improved by the end of the year. That is, if the employee is hired, for example, January 1 and dismissed on March 1, then reduce advances no more than 50% of the amount payable, will have to be made before the end of the year. SP loses the right to reducing the amount of the calculated tax (advance payments for tax) to the entire amount of insurance premiums paid for themselves, starting from that tax (reporting) period from which he hired workers.

Note that in order to reduce advance payments for the corresponding quarters of fixed payments for pension and health insurance must be copied in the same quarter for which an advance is calculated, namely not later:

from January 1 to March 31 - for 1 quarter;
from April 1 to June 30 in the first half of the year - for half a year (2nd quarter);
from July 1 to September 30 for 9 months - for 9 months (3 quarters);
from October 1 to December 31 - per year.

Thus, to calculate the advance payment (tax) on the UPIN "Revenues" can be made up by the formula:

Advance payment (Tax) = The tax base (revenue amount by a growing outcome) * 6% – Insurance contributions (For yourself or even for employees) - Previous advance payments

The most common example of calculating the advance payments and tax on the USN "Revenues"

Let's pretend that individual entrepreneur No workers have the following indicators:

Month	Income, rub.	Reporting (tax) period	Income for the reporting (tax) period by the growing outcome	Insurance premiums IP (for themselves) growing outcome
January	150 000	First quarter	540 000	10 219
February	210 000
March	180 000
April	170 000	Half year	1 160 000	20 437
May	250 000
June	200 000
July	260 000	9 months	1 860 000	30 656
August	210 000
September	230 000
October	240 000	Year	2 680 000	40 874
November	300 000
December	280 000

6% (540 000 * 6% ), i.e. 32 400 .
Determine the size of the deduction (paid fixed payments for the first quarter), i.e. 10 219 .
The tax turned out more deduction, so the tax for the first quarter will have to pay ( 32 400 – 10 219 ), i.e. 22 181 . If the tax for the first quarter turned out less deduction, then nothing would be needed to pay anything.

Tax base for half a year (i.e., a growing result, including income for the first and second quarter) multiply on 6% (1 160 000 * 6% ), i.e. 69 600 .
Determine the size of the deduction (increasing result, including fixed payments for the first and second quarter, as well as the paid advance payment for the first quarter): ( 20 437 + 22 181 ), i.e. 42 618 .
The tax again turned out more deduction, so in tax authority In half of the year it will be necessary to pay ( 69 600 – 42 618 ), i.e. 26 982 . If the tax per half ago turned less deduction, then nothing would be paid to the tax authority.

Advance payment for 9 months, as well as tax tax over the year, is calculated in the same way. We just need to not forget to calculate the advance payments (tax) by a growing outcome and when it is necessary, to deduct already paid payments.

USN "Revenues minus costs"

From the amount of income for a certain period to subtract the amount of expenses for the same period (as expenses, among others, are recognized all paid insurance contributions for yourself and workers For IP and organizations).
When calculating tax for the year, it is possible to include the amount of the loss of past years (when expenses exceeded income) and the difference between the paid minimum tax and the amount of tax calculated in common order For the previous year. For example, in 2019 the organization received a loss of 500,000 rubles. (income amounted to 500,000 rubles., Consumption 1,000,000 rubles, respectively, loss - 500,000 rubles). Despite the loss, the organization at the end of the year paid the minimum tax in the amount of 5,000 rubles. (1% of 500,000 rubles). When calculating the tax in 2020, it will be able to consider the loss obtained in 2019 in the amount of 500,000 rubles. and the difference between paid minimum tax and the tax calculated in the general order (in the calculation in the general order of the tax amounted to 0 rubles, since there was no tax base) in the amount of 5,000 rubles. (5 000 - 0).
noteIt is possible to take into account the loss and the difference only when calculating the tax for the year, and not for the quarter. For example, when calculating an advance for the 1st quarter of 2020, a loss will not be taken into account, obtained in 2019 and the difference, between the minimum tax and tax calculated in general.
Multiply the result received at the rate 15% (Some subjects have a preferential rate from 5% to 15%).
Check out for the current year advance payments.

Thus, to calculate the advance payment on the UPN "income minus expenses" can be withdrawn by the formula:

Advance payment (Tax) = (The tax base (the amount of income by a growing outcome minus the amount of expenses by a growing outcome) x 15% (depending on the region)) - Previous advance payments (Applies other than the calculation of the advance payment for the first quarter).

The tax on the year we expect already taking into account the loss of last year (years) and the difference between the minimum tax and tax calculated in general:

Tax = (The tax base (the amount of income by a growing outcome minus the amount of expenses by a growing outcome) - The loss and the difference between the paid minimum tax and the amount of tax calculated in general (in one year, if there was for the previous 10 years)) * 15% (depending on the region) - advance payments for the 1st quarter, half year and 9 months .

The most common example on the calculation of advance payments and tax on USN "Revenues minus expenses"

Suppose the individual entrepreneur without workers has the following indicators:

Advance payment for the first quarter:

Tax base for the first quarter multiply on 15% (260 000 * 15% ), i.e. 39 000 .

Advance payment for the second quarter:

Tax base for half a year (i.e., the growing outcome, including the first and second quarter) multiply 15% (570 000 * 15% ), i.e. 85 500 .
We subtract the advance payment for the first quarter ( 85 500 – 39 000 ), i.e. In the first half of the year, the advance payment is equal 46 500 .

Advance payment for 9 months, as the tax of USN over the year is calculated in the same way. We just need to not forget to calculate the advance payments (tax) by a growing outcome and when it is necessary, to deduct already paid payments.

Frequent questions on advance payments

Below are answers to some questions asked for advance payments:

Do I need to pay advance payment for the 1st quarter if the organization (IP) opened in the 2nd quarter?

Advance payments are paid since the period when the taxpayer began to apply the USN. If the organization or IP is registered, admitted in the 2nd quarter, for the 1st quarter, the advance is not calculated and not paid.

How to reduce advance payment (tax) for insurance premiums if IP hired workers in the middle of the reporting (tax) period?

SP loses the right to reducing the amount of the calculated tax (advance payments for tax) to the entire amount of insurance premiums paid for themselves, starting from that tax (reporting) period from which he hired workers.

Thus, if IP hired employees, let's say in the second quarter, then the advance payment for the first quarter is reduced by the entire amount paid for fixed contributions for itself, and for the second only in the amount of not more than 50% of the advances payable.

It should be noted that the right to reduce the advances on the entire amount paid by insurance premiums for themselves, the IP loses until the end of the year, regardless of whether an employee adopted and improved by the end of the year. That is, if the employee hired, for example, January 1 and dismissed on March 1, then reduce advances no more than 50% of the amount payable, will have to end the end of the year

Companies and entrepreneurs are transferred to the budget of tax payments to the budget three times a year. We will talk about the procedure for calculating payments for the objects of taxation "Revenues" and "Revenues Minus Costs".

Dates of payment of advance payments on USN in 2019

According to the results of each quarter, businessmen must make a kind of "prepayment of the tax" - an advance payment. The payment is entered within 25 days after the completion of the reporting quarter. If the 25th number falls out on the weekend, then the deadline of payment is transferred to the nearest weekday.

for the first quarter of 2019 - until April 25, 2019;
for 1 half of 2019 - until July 25, 2019;
for 9 months of 2019 - until October 25, 2019.

According to the results of the tax period - the calendar year - it is necessary to calculate the balance of the tax and pay it. The term for payment is the same as for the delivery of the tax declaration:

Ltd. should pass the Declaration on USN and pay tax on the USN for the previous 2019 until March 31 2020.
The IP must pass the Declaration on USN and pay tax on the USN for the previous 2019 until April 30 2020.

The tax on the USN is paid within a special time in two cases:

the activity was discontinued, which was carried out at the USN - no later than the 25th day of the month following the month in which the activity ceased;
in violation of restrictions and loss of the right to use USN - no later than the 25th day of the month following the quarter, in which the taxpayer has lost the right to apply a simplified system.

If you forgot about the advance payment or late with the payment, tax Service Calculate penalties for each day of non-payment - until the receipt of money in the budget. The entrepreneurs who decide to pay the tax once at the end of the year, without any "prepayments" can wait for the impressive amount of the penalty.

Calculation of advance payment for USN 6%

The procedure for calculating the advance payments for USN "revenues" and "revenues minus expenses" has not changed. There are the same rules as in 2018.

Step 1. To calculate the tax base, we summarize all the company's revenues from the beginning of the year to the end of the quarter, for which we expect an advance payment. These numbers are taken from 4 Count 1 section of the Cudir. As income on the simplist, revenue from sales and other income, the list of which is given in Art. 249 and Art. 250 NK RF.

The amount of tax is calculated by the formula: income × 6%.

Specify the tax rate for your type of activity in your region - it can be reduced even up to 1%.

Step 2. Tax payers USN 6% have the right to apply tax deduction and reduce the amount of tax. The tax can be reduced to the amount of insurance premiums for itself and its employees and on the amount of hospital, which are paid at the expense of the employer. Companies that pay a trading fee include the amount of fee into a tax deduction.

Ltd. and entrepreneurs with employees reduce tax no more than 50%.
IP without workers have the right to reduce the tax on the size of all insurance premiums that he pays for himself.

Step 3.From the resulting amount you need to subtract advance payments that are made in past periods of the current calendar year.

An example of calculating the advance payment for the 2nd quarter according to USN 6%

LLC "Fire and Ice" received income in the first half of the year in the amount of 660,000 rubles. Of these, 1 block of 310,000 rubles and 2-block 350,000 rubles. Advance payment for the 1st quarter - 9,300 rubles.

Calculate the tax: 660,000 × 6% \u003d 39 600 rubles.

We make a tax deduction. In the organization of 2 employees, 20,000 per month contributions are paid for them, there were no hospital for half a year, the company's trading fee is not paying. So, for 6 months, contributions 20,000 × 6 \u003d 120,000 rubles were paid. We see that the amount of tax deduction more sum Tax, then tax we can reduce only by 50%. 39 600 × 50% \u003d 19,800 rubles.

Now we deduct from this amount paid after the 1st quarter of the advance payment:
19 800 - 9 300 \u003d 10 500 rubles.

So, for the 2nd quarter you need to make an advance payment of 10 500 rubles.

Calculation of advance payment for USN 15%

Step 1.We summarize all enterprises' revenues from the beginning of the year to the end of the right quarter. The numbers take out of 4 counts 1 of the section of the Cudir. In revenues, revenue from sales and other revenues are listed in Art. 249 and Art. 250 NK RF.

Step 2. We summarize the cost of business from the beginning of the year to the end of the desired period, the figures take out of 5 counts 1 of the section of the Cudir. A complete list of costs that can be taken into account as an enterprise expenses are given in Art. 346.16 of the Tax Code of the Russian Federation. It is also important to comply with the procedure for accounting for expenses: spending must directly refer to the activities of the enterprise, must be paid and recorded in accounting. We talked about how to properly take into account the costs of USN. Insurance premiums at USN 15% relate to expenses and are taken into account in their composition.

The amount of tax is calculated by the formula: (incomes - expenses) × 15%.

Specify the tax rate for the type of activity of your enterprise in your region. Since 2016, the region can establish a differentiated rate from 5 to 15%.

Step 3. Now from the tax amount, we subtract the advance payments that were made in previous periods current calendar year.

An example of calculating the advance payment for the 3rd quarter by USN 15%

IP Myshkin A.V. Since the beginning of the year, received an income of 450,000 rubles. Of these, for 1 quarter, 120,000 rubles, for the 2nd quarter of 140,000 rubles and for 3 quarters of 190,000 rubles.

Expenditures from the beginning of the year amounted to 120,000 rubles. Of these, 30 000 rubles - in the 1st quarter, 40,000 rubles in the 2nd quarter and 50,000 rubles in the 3rd quarter.

Advance payments were: 13 500 rubles in 1 quarter and 15,000 rubles in the 2nd quarter.

Calculate the amount of payment in the 3rd quarter: (450 000 - 120 000) × 15% \u003d 49 500 rubles.

The payments will be submitted from this amount: 49 500 - 13 500 - 15,000 \u003d 21,000 rubles.

So, IP Myshkin, according to the results of the 3rd quarter, should pay 21,000 rubles.

Calculation of the final payment payment for the 4th quarter of 2019

For the 4th quarter, not an advance payment on tax is paid, but single tax on USN The fact is that the tax is paid by parts at the end of each reporting period, and the 4th quarter of the year is taxable period. When calculating the payment for the year, all advance payments performed during the year are taken into account.

Calculation of a single tax for USN 6%

The tax is calculated by the formula \u003d Tax base × 6% - advance payments for 1, 2 and 3 quarters

Step 1. Calculate the income for the tax period. To do this, sum up all incomes obtained in 1, 2.3 and 4 block by a growing outcome. This amount is in the first section of the Cudir. Organizations and IP on USN as income take into account revenue from sales, as well as non-engineering income, which are listed in Art.249 and 250 NK RF.

Step 2.Determine the amount of insurance premiums for the period and reduce the tax on their sum

LLC and IP with employees can reduce tax no more than 50%;

IP without workers has the right to reduce the tax on the magnitude of insurance premiums that he pays for himself.

Step 3. Determine the tax base. From the amount of income received in the year, deduct the amount of insurance premiums paid for the year. If the amount of tax deduction exceeds 50% of the tax (for organizations and IP with employees), then the tax reduce only half.

Step 4. Calculate tax on USN. The received tax base is multiplied by the tax rate and deduct all advance payments listed in the budget during the year.

An example of calculating a single tax for LLC "Cactus" for 2019

LLC "Cactus" works on a simplified with the object of taxation "Revenues". There are two employees in the organization, the salary of each of them is 45,000 rubles. The company's revenues for the whole year amounted to 860,000 rubles.

1 quarter - 200,000 rubles;

2 quarters - 160,000 rubles;

3 quarter - 280,000 rubles;

4 quarter - 220,000 rubles.

During the year, advance payments for 1 quarter were listed - 6,000 rubles, for 2 quarters - 4,600 rubles, for 3 quarters - 7,500 rubles.

The amount of tax for the year is: 860,000 × 6% \u003d 51,600 rubles.

We can reduce this amount on the size of paid contributions. With salaries of two employees (90 000 rubles), insurance premiums in the amount of 30% - 90,000 × 30% \u003d 27,000 rubles per month are paid monthly. Over the past year, the organization listed insurance premiums in the amount of 27,000 × 12 \u003d 324,000 rubles. Hospital did not pay.

We see that the amount of contributions more than the amount of the tax, but the tax we can still reduce only half: 51 600 × 50% \u003d 25,800 rubles.

Now from this amount we must subtract advance payments for three quarters:

25 800 - (6,000 + 4 600 + 7 500) \u003d 7,700 rubles.

Thus, the organization should pay 7,700 rubles until March 31, 2020.

Calculation of the Unified Tax for USN 15%

Step 1. Determine the tax base. Revenues and expenses Take from Cudir. Revenues are recorded in the first section of Kudir in column 4. "Simplified" should take into account the income in the tax baseart. and 250 NK RF . Costs are indicated in column 5 of the first section of the Cudir. As expenses, economically sound and confirmed costs of the costs listed in paragraph 1 are recognizedart. 346.16 of the Tax Code of the Russian Federation.

In contrast to the OSN regime "Revenues", the facility "income minus costs" insurance premiums cannot be taken to deduct. They are immediately included in expenses and reduce the tax base and the tax itself.

Step 2. Determine the amount of tax. The tax is calculated by the formula:

Tax \u003d (income - expenses) × 15%.

Specify the tax rate for your region and the type of activity, it can be less than 15%.

An example of calculating one tax payment For IP Khalurkin V.A.

Revenues IP for 2019 amounted to 3,880,000 rubles, and expenses amounted to 2,600,000 rubles. Of them:

Advance payments during the year amounted to: 1 quarter - 48,000 rubles, 2 quarters - 37 500 rubles, 3 quarters - 48,000 rubles.

Calculate the amount of tax: (3,880,000 - 2 600 000) × 15% \u003d 192 000 rubles.

Now we will deduct advance payments from this amount for the year:

192,000 - (48,000 + 37 500 + 48,000) \u003d 58 500 rubles.

Thus, the IP must pay 58,500 rubles to April 3020.

ONLINE SERVICE SERVICE. BUHHALCHERIA automatically calculates advance payments based on Cudir and insured premiums and hospital data. The service forms a payment order and reminds you in advance about the upcoming payment. Integration with banks makes it easy to make a prepayment of tax. Pay taxes with contour. Buchellium, drive account, charge the salary, send reporting and use the support of our experts.

This article will consider issues regarding advance payments (AP) on USN for the first quarter of 2017, namely the corresponding formulas and examples of calculations, PP on income objects "(E)," income-expenses "(Dr.)

13.10.2016

Dates of payment on the AP on USN in 2017.

AP according to USN should be paid by all simplists - companies / firms / IP. At the same time, the procedure for calculating this indicator differs for the objects "D" and "D - P". As for the deadlines, the AP on the USN for the first quarter of 2017. must be paid until April 25, 2017 inclusive.

AP according to USN on the object "D - R"

First of all, it should be done by definition tax baseNamely from the received income should be subtracted all taken into account. These indicators are calculated solely for the first quarter of 2017.

The amount of income is taken from section 1 Kudir. It will be spelled out in the final line for reporting period Graphs number 4.

It should not be forgotten that "simplists" should be taken into account in the tax base the amount of income from sales, as well as non-engineering revenues, which were listed in Articles No. 249, No. 250 of the Tax Code of the Russian Federation.

Those arrivals listed in Article 25 of the Tax Code of the Russian Federation, as well as the amount of income taxable income on income, NDFL at the rates previously specified in Article 2, paragraph 3.4, and Article No. 222, paragraph 2,4.5 of the Russian Federation, It should not reflect.

The costs of which are reduced by income, must comply with the final indicator of Count No. 5 of section No. 1 Book for the relevant reporting period. When wept, it should be recognized only those costs that were listed in Article No. 3,46.16 of paragraph 1 of the Tax Code of the Russian Federation and comply with the criteria provided for in Article No. 252 of paragraph 1 of the Tax Code of the Russian Federation. Among other things, they should be paid and implemented on the basis of Article No. 3,46.17 of clause 2 of the Tax Code of the Russian Federation.

Experts also advise to be attentive in this matter, as some types of expenses can be written off only after performing certain conditions on them, which provide for Article No. 346.17 of paragraph 2 of the Tax Code of the Russian Federation. For example, the purchase value of goods can be included in the tax base after its payment and the implementation of this or another buyer.

After counting the tax base, you should multiply the resulting number at the tax rate. Here you need to choose a suitable bet for a particular organization / Firm / IP:

With "D - P" - 15%.

With "d" - 6%.

But it is worth considering that these indicators may be reduced authorities of the subjects of the Russian Federation up to 5% and 1%, respectively. So, the 71 region reduced the rate in 2017.

Calculation AP for the first quarter of 2017. with the object "D - R" (example)

LLC "Sun" applies uSN system With the object "D - R" (tax rate - 15%). The amount of income from the implementation for the first quarter of 2017. It is 900 thousand rubles, and accounted costs - 400 thousand rubles. For the first quarter there was no non-revenue income. The tax base for the first quarter should be determined.

So, it is equal to the amount of 500 thousand rubles. (900 thousand rubles. - 800 thousand rubles). This amount To multiply to the tax rate: (500 thousand rubles. x 15%) \u003d 75 thousand rubles. According to the results of the calculation, the AP for the first quarter is 75 thousand rubles.

AP by USN on the object "D"

Before you start conducting tax counts, the amount of the tax base should be determined. This is summed by the growing result of the income received since the beginning of the reporting year. The indicator is taken from section 1 Kudir - it is the final value for the reporting (tax) period in column number 4.

Experts remind that "simplists" should be taken into account in the tax base of revenues from sales, as well as non-engineering revenues provided for in Articles No. 249, No. 250 of the Tax Code of the Russian Federation. Revenues that were listed in Article No. 251 of the Tax Code of the Russian Federation, income taxable income on income, and NDFLs do not reflect in the book.

The value of taxable revenues is multiplied by the appropriate tax rate.

AP according to USN for the first quarter is calculated by such a formula:

"Simplifiers" with the object "D" can be reduced "simplified" tax deduction tax. It should include benefits due to temporary disability, which were issued at the expense of the employer, as well as accrued / paid insurance premiums (SV) in the reporting period:

St. pension insurance Mandatory.

SV to the social resource of a mandatory nature due to temporary disability / motherhood.

SV to the social resource of a mandatory nature due to industrial accidents / occupational diseases

SV on a mandatory intricateness.

Among other things, the magnitude of the "simplified" tax can be thus reduced by payments under voluntary agreements personal insurance In favor of employees, due to their temporary disability (an exception is accidents that occurred in production, as well as occupational diseases).

The magnitude of the "simplified" tax (AP) can be reduced to 50% inclusive for all reasons. But the established frameworks do not apply to SP, which have no employees who do not pay any remuneration individuals and paying insurance premiums exclusively for themselves in the amount that are determined on the basis of the cost insurance year. They are allowed to reduce the AP fully full of listed insurance premiums.

Calculation AP for the first quarter of 2017. with the object "D" (example)

LLC "Sun" is located on USN, has an object of taxation "D". The tax rate is set at 6%.

Initial data:

The amount of income from sales for the first quarter - 900 thousand rubles.

Contributions that were paid within the accrued amounts for the first quarter - 30 thousand rubles.

The amount of non-deactive income during the prescribed period did not receive, payments on social benefits were not carried out.

We will calculate the advance payment according to the following formula, which is given above in the article. Initially, we calculate the tax (900 thousand rubles. X 6%) \u003d 54 thousand rubles.

AP for the first quarter of 2017. Excluding contributions is: (54 thousand rubles - 30 thousand rubles.) \u003d 24 thousand rubles.

The timing of the payment of the AP on USN for the first quarter of 2017.

Companies / organizations / IP should pay the payment of AP on USN for the first quarter of 2017. until 04/25/2017

The period of payment of advance payment on USN for the 1st quarter of 2017 is no later than 25 April 2017. All dates of payment of advances on the "simplified" tax can be found in the article "Payment of USN in 2017". How to calculate the advance payment in 2017? What kind of KBK to pay it? Reply to the most important questions, we will offer step-by-step instructions And we give a sample payment order.

How to calculate an advance payment on USN for the 1st quarter of 2017

In 2017, the advance payments paid during the year for the reporting period (first quarter, half of the year and 9 months), and the tax per year (tax period) should be calculated on the basis of information about the income specified in Section. I books accounting books and expenses. We give step-by-step instructions regarding the definition of the amount of advance payment for the 1st quarter of 2017.

Step 1. Set the amounts that reduce the advance payment

To begin with, determine the amount that reduces the advance payment on USN in the first quarter of 2017. This amount includes payments that were listed during the first quarter of 2017, namely (paragraph 3.1 of Art. 346.21 of the Tax Code of the Russian Federation):

insurance premiums paid for employees (including persons working on civil law agreements);
temporary disability benefits paid at the expense of an employer organization for the first three days of the disease.

Do not miss

In order to reduce the advance payment on USN for the 1st quarter of 2017, take into account only the amount paid during the first quarter of 2017. For example, insurance premiums for March paid in April 2017, no longer reduce the advance payment for the first quarter of 2017. These contributions will be taken into account already when calculating the advance payment in the first half of 2017. However, insurance premiums for December 2016, paid in January 2017, can be taken into account when calculating the advance payment for the first quarter of 2017.

Step 2. Determine the maximum amount of reduction

Now you need to determine the maximum amount to which you can reduce the advance payment for the 1st quarter. To do this, it will be necessary to apply the formula (clause 1, Article 346.20, paragraph 3.1 of Art. 346.21 of the Tax Code of the Russian Federation).

Let us give an example.
Suppose that for the 1st quarter of 2017 the organization received income in total amount 1 450 000 rubles. In such a case, the maximum amount to which one can reduce the advance payment on USN will be 43,500 rubles (1,450,000 x 6% / 2).

Step 3. Calculate the advance payment

According to the results of the 1st quarter of 2017, calculate the advance payment on such a formula (p. 3, 3.1, 5, Article 346.21 of the Tax Code of the Russian Federation):

We give an example of calculating the advance payment on a "simplified" tax for the 1st quarter of 2017. Suppose that revenues for the first quarter - 1,450,000 rubles. In the same quarter, insurance premiums for December were paid, January and February in the amount of 89,000 rubles, and allowances for sick leave at the expense of the employer in the amount of 17,000 rubles.

The amount that reduces the advance payment - 106,000 rubles. (89 000 rub. + 17 000 rub.). It exceeds the maximum amount to which the advance payment can be reduced - 43 500 rubles. (1 450 000 rub. X 6% / 2). Consequently, the advance payment to payment for the first quarter will be 43,500 rubles. (1 450 000 rub. X 6% - 43 500 rub.).

Sample payment order

Payment order At the payment of advance payment on USN in the first quarter of 2017, according to the provision of the Bank of Russia of June 19, 2012 No. 383-P and taking into account the rules approved by the Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

Advance payment for the 1st quarter of 2017 should be made to the account in the territorial administration of the Treasury of Russia for the details of the IFSN, to which the company is attached to the place of its location. This refers to the address in which the organization has registered according to the incorporation (paragraph 2 of Art. 54 of the Civil Code of the Russian Federation).

If we talk about IP, then advance payment for the 1st quarter of 2017 should be translated into details tax Inspection at its place of residence (paragraph 2 of Art. 11 Tax Code RF).

Before you, a sample payment order for paying an advance payment on the USN with the object "Revenues" for the 1st quarter of 2017, which, if necessary, you can download.

Download a sample payment order for transferring an advance payment on USN for the 1st quarter of 2017 in Word format.

Please note that in 2017 the CBC on the payment of advances on USN did not change. There are such codes for USN with the object of taxation "Revenues":

CBC for tax - 182 1 05 01011 01 1000 110;
CBK on penalties - 182 1 05 01011 01 2100 110;
CBC for fines - 182 1 05 01011 01 3000 110.