This free calculator will help calculate advance payment or tax on USN in 2019. In addition, the online service is able to take into account losses for the previous years (if there were), as well as if necessary, consider the minimum tax (at the USN 15%). The program is suitable for IP and Ltd. with employees and without workers on USN "income" or "Revenues minus costs".
Payment deadlines
IP and Ltd. during the year should calculate and pay three advance payment: for the first quarter (until April 25), over half (until July 25) and for 9 months (until October 25). The tax on the USN is calculated and is paid next year minus previously paid advance payments: until April 30 (for entrepreneurs) and until March 31 (for organizations).
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How calculated
To calculate the tax on the USN need a tax base for a certain period to multiply the tax rate. At the USN "Revenues" Tax base - the amount of income, tax rate - 6% (regions can reduce it to 1%). At USN "Revenues Minus Costs" Tax base - the amount of income reduced to the amount of expenses, the tax rate is 15% (regions can reduce it to 5%). Then in both cases, actually paid advance payments are submitted from the calculated tax (if only this is not the calculation for the first quarter).
KBK
CBC to pay advance payments and taxes in 2019 the same as in the previous one: USN "Revenues" - 182 1 05 01011 01 1000 110, USN "Revenues minus costs" and minimum tax (now pay per CBC) - 182 1 05 01021 01 1000 110.
What is a simplified 15% and who applies it
Simplified taxation system - income minus costs is an attractive tax regime for organizations and entrepreneurs due to the fact that they receive exemption from paying some taxes.
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From what taxes the payer of USN was released |
Conditions under which simplified tax pay |
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Profit Tax |
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Property tax |
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Property tax |
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NDFL (for IP) |
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Also are not exempt payers of USN from paying various fees, state duties, trading collection from the sale of goods on the basis of ch. 33 of the Tax Code.
Additional conditions, non-compliance with which does not allow to apply a preferential simplified mode:
- the share of participation in other enterprises is not higher than 25%;
- staff number - up to 100 people;
- the amount of income is no more than 150 million rubles;
- the residual value of the main objects is up to 150 million rubles;
- the presence of branches.
In November 2019, a draft law No. 90556 was submitted to the State Duma, which, in particular, can adjust these conditions. Offered from 2020 when some parameters are exceeded not to translate enterprises immediately on general mode taxation, and allow us to apply USN and further, but with increased tax rates. Imagine the estimated changes in the form of a table:
Determination of revenues at the rate of USN 15%
Revenues on the UPN 15% are divided into realization and non-engineering according to Art. 346.15 of the Tax Code of the Russian Federation is recognized by the cash method. This means that the day of receipt of funds, other settlements, other property will be the date of receipt of income.
Not recognized income on simplified:
- obtained security payments, collected, deposit;
- borrowed cash;
- deposits in authorized, added, other capital;
- financial flows as targeted.
If income is obtained in a natural form, its assessment is carried out at market prices, on the basis of Art. 105.3 Tax Code of the Russian Federation (paragraph 4 of Art. 346.18 of the Tax Code of the Russian Federation).
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Expenses as the main component when counting tax
A serious point for which close attention should be paid to, applying a simplified income of minus costs, is the cost-based costs. The list of cost permissible costs is limited. Costs should be drawn up documented, justify and listed in Art. 346.16 of the Tax Code of the Russian Federation. Pay attention to the most common types of expenses that were carried out:
- for buying and maintaining (repair, upgrading, restructuring) in operating mode OS and NMA;
- acquisition of software, industrial designs, intellectual property items;
- payment rental of industrial premises (shops, hangars) and general purpose (offices, storage sites);
- personnel remuneration, including mandatory insurance;
- payment of business trips (daily, accommodation, shuttle, visas, consular and similar fees);
- compensation for employee costs when using personal vehicles;
- maintenance of the service fleet;
- other purposes.
All valid costs for taxation "Revenues Minus Costs" are recognized only after payment, repayment of obligations in a different way. But it should be remembered that for the adoption of expenses in accounting only for payment is not enough. Regarding the cost of purchased goods, recognition in expenditures is carried out after their implementation on the basis of the conditions specified in sub. 2 p. 2 Art. 346.17 of the Tax Code of the Russian Federation.
In addition, from the 4th quarter of 2019, to recognize the costs of the costs of the main means that requires mandatory registration, it is not necessary to expect registration right of ownership. It is permissible to take into account it in expenditures immediately after payment and commissioning.
Total rate, minimum tax and simplified taxation system
For enterprises who choose as a system taxation of USN "Revenues minus expenses", the main rate is established 15%. Regional authorities have the right to establish a differentiated rate from 5 to 15% depending on the region (paragraph 2 of Art. 346.20 of the Tax Code of the Russian Federation). It will not be necessary to pay tax on the USN 15 - income minus costs - provided that the revenue and consuming part are zero. If the accounting results revealed a loss (expenses turned out to be higher than the profitable part), the enterprise needs to pay the amount of the minimum tax. With USN - revenues minus costs - the rate is 1%, calculates from the value of the total income and is paid general rules. It will also be necessary to pay extra minimal to the budget (clause 6 of article 346.18 of the Tax Code of the Russian Federation), if the amount of tax calculated at the main rate turned out to be less than 1%.
How the tax calculation and payment is carried out during the year:
- The amount of advance payments \u003d (incomes - expenses) × 15% or bid operating in the region.
- Sum annual payments \u003d (incomes - expenses) × 15% - the amount of advance payments.
Verification of the ratio of the values \u200b\u200bof the usual and minimum tax is carried out by the results of the year (paragraph 3 of paragraph 6 of Art. 346.18 of the Tax Code of the Russian Federation). The difference between the minimum tax calculated at a rate of 1% of the amount of income and the tax calculated at the rate of 15% of the profit is taken into account by the organization in the costs of the next tax period (paragraph 4 of paragraph 6 of Art. 346.18 of the Tax Code of the Russian Federation). The taxpayer is also entitled to reduce the taxable base by a loss obtained in previous tax periods (paragraph 7 of Art. 346.18 of the Tax Code of the Russian Federation).
Graph of submission of reporting and tax paying at USN 15%, calculation with the budget
Calculation of USN - income minus costs are formed and is submitted to the FTS once a year. Information on which the report is drawn up is accumulated in the book of accounting of the Kudir to be completed daily as financial or economic operations. The final indicators are fixed in the book by a growing outcome and at the end of the year are transferred to the declaration.
Reporting deadlines for tax service:
- March 31 - for legal entities;
- April 30 - for IP.
How to fill the declaration is described in detail in another article.
In the current period for the regime "Revenues minus expenses" - a rate of 5 to 15% - it is required to calculate and pay advances. This condition Specified in paragraph 7 of Art. 346.21 of the Tax Code of the Russian Federation and provides for the following periods of payment.
Quarterly payments according to the results of 3, 6 and 9 months, respectively:
- until April 25;
- until July 25;
- until October 25.
Annual payments:
- until March 31 - for legal entities;
- until April 30 - for IP.
In the payment schedule, there may be changes if the date coincides with the calendar output and shifts the next business day.
CBC for paying simplified tax in 2020 did not change. We give them in the table:
CBC for paying minimum tax is identical to the CBC for the tax calculated in general.
Finally, it remains to note that questions arise less frequently. Companies whose costs meet the requirements of this method of taxation, there is a real opportunity to escape the company's finances, as well as compete at prices for goods and services (due to savings on VAT).
Timely payment of taxes, according to the legislation of the Russian Federation, is the direct responsibility of each entrepreneur. At the same time, each entrepreneur has the right to choose that system of taxation, which is more convenient for him.
And most of the entrepreneurs stop at the simplified tax system. This is due to the smallest tax and administrative load under this system.
Object of taxation on the USN
The simplified taxation system (USN) is operating in two versions that differ from each other by the object of taxation:
1. Usn "Revenues";
2. USN "Revenues reduced by the amount of expenses."
The tax calculation of USN in 2020 for each of these two cases is fundamentally different.
IP or LLC is entitled to annually change the object of taxation, submitting an appropriate application in the FTS until December 31.
Tax base on USN
1. For USN "income" by the tax base to determine the tax are income.
2. For USN "revenues, reduced on the amount of expenses", the tax base is a monetary expression of income reduced by the amount of expenses.
For both options, the procedure for determining and the composition of income is the same, income on USN is recognized:
- revenues from sales, i.e. revenue from the sale of goods, works and services own production and acquired earlier, and revenue from the sale of property rights;
- incomes of non-dealerization specified in Art. 250 Tax Code of the Russian Federation, such as granted property received, income in the form of interest under loan agreements, loan, bank account, securities, positive coursework and sum difference and others.
The costs recognized in the simplified system are given in Art. 346.16 of the Tax Code of the Russian Federation. The list of expenses is quite large. If necessary, you can familiarize yourself with it directly in the Tax Code of the Russian Federation.
Articles from 346.15 to 346.17 of the Tax Code of the Russian Federation indicates the procedure for determining and recognizing income and expenditures on the USN.
Tax rates for USN
The tax rate for the variant of the USN "income", according to federal legislation, can not be more than 6%. The tax rate for the variant of the USN "income minus costs" cannot exceed 15%. Local authorities are given the right to independently establish a tax rate for this taxation regime, without leaving the limits of the values \u200b\u200bestablished at the federal level.
Formula for calculating USN
1. For USN "Revenues": income X Tax rate.
2. For USN "Revenues minus costs": (income minus costs) x Tax rate.
These are general formulas with which the calculation of USN is carried out in 2020. These formulas do not take into account the following important details:
1. Recognition and accounting of expenses for calculation tax base on the Usn revenues minus expenses:
In order for expenses with the USN "income minus expenses" were confirmed, they must be issued in accordance with the legislation. Otherwise tax authority It will not take them into account when counting USN tax.
To confirm costs, the following documents must be issued:
- payment document (receipt, account statement, payment order, cash check);
- a document confirming the transfer of goods or the provision of services and work (invoice during the transfer of goods or the act for services and works).
2. Reducing a single tax on the USN due to paid insurance premiums:
- when the "income" can reduce the Single Tax itself (advance payment);
- with USN "Revenues minus expenses" insurance contributions It is possible to take into account when calculating the tax base (include in expenses).
Example 1.
Initial data:
1. LLC "Salyut".
2. The amount of income is 270,000 rubles.
3. The amount of expenses confirmed by documentary, 225,000 rubles:
- salary of workers - 60 000 rubles;
- mandatory insurance premiums - 21,300 rubles;
- advertising costs - 20,000 rubles;
- expenditures on stationery - 5,000 rubles;
- postal costs telephone services - 2 000 rubles;
- the cost of maintenance of official transport - 19,000 rubles;
- rental costs - 50 000 rubles;
- the costs of paying the cost of goods acquired for further implementation, reduced by VAT for paid goods acquired by the taxpayer and to be included in the cost of expenses - 47,000 rubles.
Answer:
270 000 (income) x 6% \u003d 16 200 rubles.
The advance payment is to be reduced by the amount of insurance premiums paid, but no more than 50% of the calculated advance payment:
16 200 - 21 300 \u003d 16 200 × 50% \u003d 8 100 rubles.
We get 16 200 - 8 100 \u003d 8 100 the amount of advance paying USN Revenues to pay.
Answer:
(27 000 - 225 000) x 15% \u003d 6,750 rubles.
Advance payment in this case is not subject to decreasing insurance premiums on paid, since the amount of insurance premiums is already taken into account in expenditures.
OUTPUT:
On comparative examples, with the same initial data, the UPN system "revenues minus costs" is more optimal. But this happens only if the entrepreneur has a large consuming.
Payment period of Usn.
Despite the fact that, according to the Tax Code of the Russian Federation, tax period To calculate the tax on the USN, a calendar year is defined, the obligation to pay this tax occurs quarterly. Calculation is conducted by a growing outcome: 1 quarter, half year, nine months calendar year, calendar year.
Dates of payment of advance payments for a single tax:
- according to the results of the first quarter - April 25;
- following the first half of July;
- following the first nine months - October 25;
- following the year - until 31.03 for organizations; until 30.04 for IP. When calculating tax tax, at the end of the year, paid advance payments are taken into account.
Examples of calculations of advance payments and a single tax on the USN
The calculation of the advance payment on the first half of the year is similar to the calculations for the 1st quarter. Then the tax base obtained from 6 months (from January to June is inclusive), multiply by a tax rate, and from this amount to subtract already paid advance payment for the first quarter. In the case of USN "income", the amount obtained needs to be reduced to insurance premiums (but no more than 50%). The resulting balance will be an advance payment for half a year.
Similarly, we proceed when calculating the advance payment of tax of USN "revenues minus costs", except for reducing the advance payment due to insurance premiums.
At the end of the year, the calculation of a single tax is made as follows:
- the tax base is multiplied by the tax rate for the entire year. From the resulting amount, we subtract all three advance payment. The obtained difference is the annual tax of the USN.
Tax calculation of USN revenues 6%:
Example 3.
Initial data:
1. SP, who has no workers.
2. The taxation system of USN "Revenues".
3. Tax rate 6%.
4. Revenues:
- 1 quarter - 150,000;
- half year - 350,000;
- nine months - 550,000;
- twelve months - 800,000.
Payment of fixed insurance premiums for itself is made equal to frequent, based on the fact that fixed contributions for 2019 are determined within the following limits: pension insurance 29 354 rubles; For medical insurance 6,884 rubles. Payments are made on the following dates:
- until March 31 - 9059.50 rubles;
- until June 30 - 9059.50 rubles;
- until September 30 - 9059.50 rubles;
- until December 31 - 9059.50 rubles.
Example of calculating USN Revenues:
Advance payment of USN tax for the first quarter:
150,000 × 6% - 9059,50 \u003d - 59.50 rubles, therefore, an advance payment for the 1st quarter of 2019 should not pay;
Advance payment of tax tax in the first half of the year:
(350 000 × 6%) - (9059.50 + 9059.50) \u003d 2881 ruble.
Advance payment tax of USN for nine months:
550 000 × 6% - (9059.50 + 9059,50+ 9059.50) - (2881) \u003d 2941.00 rubles.
USN payment for the year:
800,000 × 6% - (9059.50 + 9059,50+ 9059,0+ 9059.50) - (2881+ 2941.00) \u003d 5940 rubles.
If the amount of tax to payment turned out to be penny, it would have necessary to round the resulting amount: the amount of tax less than 50 kopecks is discarded, and the amount of tax 50 kopecks and more rounded to the full ruble.
Since the IP received an annual income in the amount of 500,000 rubles and thereby exceeded 300,000 rubles, then it is obliged to pay 1% of the amount of exceeding in the FIU. It is necessary to make such a payment before July 1, following the reporting, but you can do this year, thereby immediately reducing the advance payments for the amount paid.
Example 4:
The source data are the same as in Example 3. Ie As a result of nine months, income amounted to 550,000 rubles.
(550 000 - 300 000) x 1% \u003d 2 500.00 rubles.
550 000 × 6% - (9059.50 + 9059.50 + 9059.50) - (2941.00 + 2500.00) \u003d 380.50 rubles. In this case, the size of the advance payment must be rounded and pay 381 rubles.
For 2 500 rubles an advance payment will be less due to additional contribution In the FIU in the amount of 1% of the difference of income exceeding and 300,000 rubles.
Tax Calculation of Usn Revenues 6% for 2020
Replacing in these examples fixed contributions IP, defined for 2020You will calculate advance payments and tax tax over the periods of 2020.
Compared to 2019, the size of fixed payments in 2020 increased by 4,636 rubles, including:
- on pension insurance by 3,094 rubles and will be 32,448 rubles;
- for medical insurance for 1,542 rubles and will be 8,426 rubles.
Example of calculating USN revenues minus costs 15%
The procedure for calculating the advance payments and tax with USN "revenues minus expenses" is similar to the previous example, except for the following points:
- costs must be justified, according to Article 346.17 of the Tax Code of the Russian Federation;
- recognition of expenses is carried out by the cash method, except expenses when paying for the cost of goods. Such expenses are taken into account as the goods are sold (PP2.P.2 Art.346.17 of the Tax Code of the Russian Federation);
- in the last number of reporting period, the costs of acquiring fixed assets take place.
- tax tax is not reduced by insurance premiums, as they are taken into account in the costs;
- when calculating the additional contribution of 1% in the FIU, the tax base is only income, expenses are not taken into account;
- responsibility of payment minimum income In the amount of 1% in case of a loss or in the case when the accrued tax tax over the year is less than the minimum.
- the tax base, according to the results of the reporting period, is to be reduced by losses obtained in past periods.
CBK for transfer of USN in 2020
- 182 1 05 01011 01 1000 110 - CBC tax calculated by the "Simplists" with the object of taxation "Revenues";
- 182 1 05 01021 01 1000 110 - Tax CBC, calculated by taxpayers who lead activities on the USN with the object of taxation "Revenues minus expenses";
- 182 1 05 01021 01 1000 110 - CBC minimum tax paid at uSN system "Revenues minus costs."
Responsibility for violation of the timing of payment of advance payments
For each day of delay, penalties are charged in the amount of the 1/300 refinancing rate of the Central Bank of the Russian Federation.
If not listed single tax At the end of the year, in addition to the foam, a penalty will be imposed in the amount of 20% of the unshaven amount of the tax. For late payment of advance payments, a fine is not accrued.
The article was edited in accordance with the current legislation 13.10.2019
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Want to check your accountant - does he consider taxes? Your company works "on simplified", you independently amount to reporting, and you want to make sure whether the tax declaration failed? Or maybe you are just going to start your business and want to find out what taxes will have to pay, and will the profit make a conceived matter?
Answers to all these questions will give you our tax calculator.
With it, you can calculate:
- tax paid in a simplified tax system (tax tax);
- the minimum tax paid with the object of taxation "revenues minus expenses" when expenses exceed 1% of income;
- Insurance contributions paid in Pension Fund (PF), Foundation social insurance (FSS), Federal Fund Mandatory medical insurance (FFOMS);
- income tax individuals (NDFL) held from wages of workers;
- wagespaid to employees "on hand" after the deduction of NDFL;
- Clean profit or loss of enterprises.
Last indicator - profit Loss) - is the most important for a legal entity or individual entrepreneurbecause answers the main question - is it profitable for him to do this business? Thus, our calculator is able not only to consider taxes, but also allows you to check the financial indicators of business plans. Obviously, if the initial data taken from the business plan, when calculating on the calculator, will give a loss, this is a serious reason to think about whether it is worth starting a similar business in reality.
Profit (loss) Calculator calculates as a difference between income and expenses, wages, insurance premiums and tax of the USN. In other words, net profit - These are funds who remain at the disposal of an entrepreneur or a legal entity after paying all taxes and pay for other costs related to business.
Algorithms based on the basis of the tax calculator fully take into account last changes legislation and all its provisions operating in 2020.
More information about the basic parameters, on the basis of which calculations are made, you can find out.
Working with Tax Calculator USN is extremely simple:
1. Mark the necessary options.
2. Enter the financial indicators.
3. Click the "Perform calculation" button.
Information about taxes. Basic parameters and assumptions used in the work of the tax calculator.
Tax paid in connection with the use of a simplified taxation system (tax tax):
Tax object "Revenues" - rate of 6%;
The taxation object "Revenues reduced on the amount of expenses" ("Revenues minus costs") - a rate of 5 to 15% (established by regional legislation; for example, in St. Petersburg and the Leningrad region, the rate is 7%).
Taxpayer taxpayer chooses independently.
The minimum tax paid in connection with the use of a simplified taxation system (minimum tax of USN):
It is paid at the object of taxation "revenues minus expenses" instead of the "ordinary" tax in the event that the amount of "ordinary" tax turns out to be less than one percent of the income of the taxpayer.
The minimum tax is 1% of income.
Calculator takes into account everything possible options Usn, and calculates "Simplified" tax in strict accordance with Chapter 26.2 Tax Code RF "Simplified Taxation System", and insurance premiums to the Pension Fund, the Social Insurance Fund and the Encouisual Medical Insurance Fund - in accordance with Chapter 34 of the Tax Code of the Russian Federation "Insurance contributions to Russian Federation".
We draw your attention: with the object of taxation "Revenues minus expenses" the amount of expenses must be entered into the corresponding calculator field without inclusion of the amounts of accrued wages and the amount of insurance premiums. The salary of workers is introduced into a separate field, and the insurance premiums calculator calculates himself.
The list of expenses that it is possible to consider when calculating the tax base of the tax base "Revenues minus expenses" is also given in chapter 26.2 of the Tax Code of the Russian Federation.
For some categories Paters of insurance premiums by law are reduced rates (for example, for agricultural producers, for organizations engaged in information technology activities and a number of others). The calculator does not take into account the possibility of using such benefits and calculates insurance premiums on tariffs established by the law for "ordinary" legal entities and individual entrepreneurs of non-medical categories.
Also, the calculator does not take into account the limit value of the base for the accrual of insurance premiums in the Pension Fund. If the annual salary is exceeded by individual workers of this marginal value Insurance premiums for these employees are calculated from the amount of exceeding raised rates determined by the legislation of the Russian Federation on taxes and fees.
The tax rate of individuals (NDFL) is 13%, held by the employer from the accrued wage worker and is transferred to the budget (example: employee salary - 20,000 rubles, NDFL - 2600 rubles, on hand worker will receive 20000 - 2600 \u003d 17400 rub .).
The calculator is calculated by NDFL and "pure" wages in accordance with the above example, based on the fact that employees do not have benefits and rights to tax deductionsinstalled tax legislation For certain categories of citizens (for example, for having children).
For a more accurate calculation of NDFL, it is necessary to be guided by the provisions of chapter 23 of the Tax Code of the Russian Federation "Tax on the income of individuals".
- 02.2 logging - tax rate;
- 02.40.2 Providing services in the field of logging;
- 10 food production;
- 11.07 Production of non-alcoholic beverages; production of mineral waters and other drinking water bottles;
- 13 Production of textile products;
- 14 clothing manufacture;
- 15 skin and leather products;
- 16 wood processing and manufacture of wood and tubes, except furniture, manufacture of straw and weaving materials;
- 17 Production of paper and paper products;
- 18 activities Printing and copying media;
- 20 Production of chemicals and chemical products (with the exception of subgroup 20.14.1 and group 20.51);
- 21 Production of medicines and materials used for medical purposes;
- 22 Production of rubber and plastic products;
- 23 Manufacture of other non-metallic mineral products;
- 24 Metallurgical production;
- 25 Production of finished metal products, except machinery and equipment (with the exception of subclass 25.4);
- 26 Production of computers, electronic and optical products;
- 27 production of electrical equipment;
- 28 Manufacture of machines and equipment not included in other groupings;
- 29 car production vehicle, trailers and semi-trailers;
- 30 Manufacture of other vehicles and equipment;
- 31 furniture production;
- 32 Production of other finished products;
- 33 Repair and installation of machines and equipment;
2) Section 3. Section E. Water supply; Water disposal, organization of waste collection and disposal, pollution elimination activities:
- 37 collection and treatment of wastewater;
- 38 Collection, processing and disposal of waste; processing of secondary raw materials;
3) SECTION 4. Section J. Information and communication activities:
- 59 Film production, video and television programs, publication of sound recordings and notes;
- 60 activities in the field of television and broadcasting;
4) Section 5. Section M. Activity Professional, Scientific and technical:
- 71 Activities in the field of architecture and engineering design; technical tests, research and analysis;
- activity veterinary;
5) Section 6. Section P. Education:
- 85.4 Education Additional;
6) Section 7. Section Q. Health and Social Services:
- 86 health care activities;
- 87 care activities with accommodation;
- 88 Providing social services without security;
7) Section 8. Section R. Activities in the field of culture, sports, leisure and entertainment organization:
- 90 Activity Creative, activities in the field of art and organizing entertainment;
- 91 activities of libraries, archives, museums and other cultural facilities;
- 93 activities in the field of sports, recreation and entertainment;
8) Section 9. Section S. Provision of other types of services:
- 96 Activities for the provision of other personal services (with the exception of groups 96.04 and 96.09) "
