Tax on the UPN 15% is quite simply calculated. It is important to take into account income and expenses correctly, to make advance payments in time and at the end of the year it is possible to calculate the minimum tax to clarify the amount to pay. In this article we will tell how to calculate the tax.
The tax rate may be less than 15% on USN for the object "Revenues minus expenses"
Find out the tax rate that is installed for your type of activity in your region: it may be noticeably below 15%. In 2016, in 71 subjects of the Russian Federation, the rate for the object "Revenues minus expenses" has been reduced.
Advance payments on USN 15%
Companies on the USN quarterly should make a "prepayment of tax": every quarter is transferred to the budget advance payment. The payment is calculated by a growing outcome since the beginning of the year and is paid within 25 days after the quarter is completed.
- For the 1st quarter - until April 25th.
- For 1 half year - until July 25.
- For 9 months - until October 25.
According to the results of the year, the tax residue is calculated and paid, in the same period the tax declaration is submitted.
- Ltd. do it until March 31.
- IP - until April 30.
Minimum tax on USN 15%
Business does not always work in a plus, and at the end of the year, expenses may exceed income or slightly differ from income. The tax base may be meager or have a negative value. This does not mean that the payment of payment will also be meager or zero. According to the results of the year, it is necessary to calculate the minimum tax: it is calculated from all revenues that were obtained for the year, the tax rate is 1%.
So, at the end of the year, we calculate the tax in the usual way, we additionally look forward to the minimum tax - and compare these amounts. The amount that turned out to be more must be paid to the budget.
Accounting for revenues on USN 15%
The income of the enterprise on the simplist is the revenue from sales and non-engineering income, their list is given in Art. and the NK of the Russian Federation. Revenues on USN are taken into account cash register - With the actual receipt of money on the cashier or at the current account. If an advance payment or the cash register, it was returned, then the revenue decreases to the return amount. Revenues are taken into account in column 4 of Section 1 Kudir.
Accounting for costs for USN 15%
A comprehensive list of enterprise expenses on USN is given in Art. 346.16 of the Tax Code of the Russian Federation. It includes the cost of purchasing fixed assets, material assets, salaries and insurance premiums, lease and much more. The company's expenses are entered in Count 5 of section 1 of the Cudir and are checked by tax authorities for expediency. There is a procedure for accounting for expenses, according to which costs should relate directly to the company's activities, have a documentary confirmation, be fully paid and reflected in accounting. We already, what expenses and under what conditions fall into the cost category.
Calculation of tax
The calculation of the tax is made according to the results of each quarter and at the end of the year. It is necessary to summarize the income from the beginning of the year to the end of the period of interest to us, to deduct all the costs from this amount since the beginning of the year to the end of the period, then the amount received multiplied by the tax rate.
If we calculate the advance payment for 2, 3 or 4 quarters, then the previous advance payments should be subtracted as the next step. According to the results of the year, it is also necessary to calculate the minimum tax and compare it with the amount of tax calculated in the usual way.
An example of calculating tax of USN 15% for the 4th quarter (by results)
Calculate the amount of tax to pay at the end of the year:
(1,200,000 - 1 000 000) * 15% \u003d 30 000 rubles.
Calculate the amount of minimum tax:
1,200,000 * 1% \u003d 12 000 rubles.
We see that the sum of "usual" tax more sum The minimum, which means, we must pay the "usual" tax.
We deduct from the tax amount by the results of the year, previous advance payments:
30 000 - 24 000 \u003d 6,000 rubles.
So, the balance of tax to pay at the end of the year - 6,000 rubles.
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If a simplist for doing business applies the system "revenues minus expenses" and carries losses, then at the end tax period The calculation of the minimum tax amount occurs. In fact, two types of rates are used in the simplified system, but most often the IP, having suspicions that at the first time of conducting activities without loss can not do, they choose the "revenues minus expenses", since it has the opportunity to pay the minimum tax with USN .
In case of incurring losses at the beginning of the activities of the state, the state decided to take from novice entrepreneurs who are not income, only the minimum percentage of tax, which is 1% income. Amount calculated in this way and will be minimal tax.
What is this tax?
Simplifiers are required to pay within a certain period single tax. But at the beginning of the activities, it often happens that the company not only does not receive income, but also tolerates losses. Therefore, an entrepreneur is obliged to make a symbolic value in this situation. Due to the fact that this tax is only 1% profit, it is called minimal.
Despite the fact that the minimum tax of the USN 2017 allows you to transfer a symbolic tax amount to the budget, reduce it more than 1% of the profit received, simplists cannot. By law, the sum of the unified tax can not be less than 1% of the income received by the entrepreneur. If it is impossible to pay a single tax, the simplist will have to pay the minimum. But if a calculated single tax exceeds the size of the minimum, then the budget takes the "real" tax.
The calculation of the minimum tax comes from the amount of all income. The calculation procedure uses a special formula. As a sum that is subject to 1% to multiply, all suitable income applications are used.
For example, in an entrepreneur Vasilek G. N. Annual income amounted to 34,203,000 rubles. The amounts of expenses in Cucudir in total amount amounted to 34,304,200 rubles. When calculating it turns out that for the year the entrepreneur instead of profit received a loss of 101 200 rubles. In such a situation, it is believed that the tax base for the usual rate applied will be zero. The same figure will be equal to a single tax. But since, according to the law, a simplist, even in case of a loss, is obliged to carry out the transfer of the tax, then there is a deduction of minimal tax. This uses the amount of income received for the entire year. That is, 34 203 000 x 1% \u003d 342 030 rubles.
So, for the year of Vasilek, N., will be obliged to pay the minimum tax, the amount of which will be 342,030 rubles.
What should a simplist
It is worth knowing that the minimum tax is paid only once a year. Each entrepreneur has the right to use an advance payment. Although you need to be prepared for the fact that the tax authorities may refuse such a standings, requiring the actual minimum tax payment. But, in fact, the minimum tax is one of the united taxes in which advance payments are carried out. So, the use of advance payment for paying tax is quite possible. But just in case, the FNS should apply for an arbitrary form, with copies of payments, which were transferred to the transfer of advance amounts.
If you earlier to pay with the application of the advance payment, the minimum payment was problematic due to the use in these cases different KBK, Since 2017, a single KBK is used to list the tax amounts at the rate of "revenues minus costs" - 18210501021010000110.
Many entrepreneurs, suffering losses for several months, transfer to the budget only minimum tax instead of an advance payment. By law, each quarter is obliged to implement the advance payment. Enumeration instead of a minimum tax is an error.
Combining USN
If the entrepreneur solves combining this mode with another, for example, the patent regime, then only those sums that were obtained in the minimum tax take part in the conduct of simplified activities. It is also worth remembering that it is paid according to the OSN regime "Revenue minus costs" minimum tax once a year after the end of the annual period.
But if the entrepreneur loses the right to USN, then it is not necessary to wait for the end of the annual period. The transfer of a minimum tax (if, when calculating a single tax turned out to be equal to zero) must be carried out at the end of the quarter, in which the Loss of UCN took place.
If the tax of a simplist with the object of taxation "Revenues Minus Expenditures" at the end of the year turned out to be less than 1% of its income, then such an organization or II will have to be focused on the minimum tax. What it is and what are the features of calculating and paying minimal tax, tell me in our consultation.
Object "Revenues minus costs"
With the object of taxation, the simplist reduces its income on a limited list of expenses (Art. 346.14, Art. 346.18 of the Tax Code of the Russian Federation). This means that the tax accounting may form minimal profits or even loss. But the requirements of the NC are such that if some incomes during the calendar year simplified were obtained, then the tax in any case should be paid at no less than a certain size. This order does not concern those IP, which apply a bid according to USN in the amount of 0% (clause 4 of Article 346.20 of the Tax Code of the Russian Federation).
Minimum tax
At the end of each year, a simplist with the object "Revenues minus expenses" must check whether the following inequality is carried out:
(Income - expenses) * Bet of USN
If it is fair, then the tax paid for the year should be not calculated in the usual order, but the minimum tax of 1% of the simplist income for this calendar year. These income are determined in common orderprovided for by Art. 346.15 of the Tax Code of the Russian Federation.
Minimum tax
Minimum tax must be paid in normal deadlinesprovided for for the payment of tax by the results of the year (paragraph 7 of Art. 346.21, Art. 346.23 of the Tax Code of the Russian Federation):
- for organizations - no later than March 31 of the following year;
- for IP - no later than April 30 next year.
If the last day of payment coincides on a weekend day, the last date is postponed to the next working day (paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation).
Can account for advance payments
If, during the calendar year, the simplist paid advance payments for the reporting periods, then at the end of the year its minimum tax can be reduced to these advance payments. For this, no later than 10 working days to the extreme date of payment of tax by the end of the year, the simplist must submit to its inspection a corresponding statement on the standings (paragraph 4 of Art. 78 of the Tax Code of the Russian Federation). The minimum tax surcharge is made by.
Where to do difference
The difference that is formed between the minimum tax and the tax calculated in the usual manner does not disappear. It will be taken into account in the expenditures on the USN next year, but only at its end. Include the difference in the expenses of the reporting periods of the following years is not permitted (
For "simplists", applications as an object of taxation, income reduced on the amount of expenses, under certain conditions there is a duty of paying minimum tax. And many, choosing between objects of taxation, often give their preference to the object "Revenues minus expenses" precisely because of the possibility of paying minimum tax.
To begin with, we note that the payment of minimum tax is not always associated with losses of the organization, therefore, its payment does not indicate the evasion of the organization from the main direction - profit.
The minimum tax is such a payment that needs to be calculated and paid at the end of the year if the organization has worked in zero or minus (received a loss), and if the calculated single tax on USN turned out to be less than the minimum tax. The size of the minimum tax is 1% of the amount of income received over the year, while the expenses of the organization are not taken into account.
There are no special deadlines for payment of minimum tax, therefore it needs to be paid no later than the deadline for filing a declaration on USN, that is, March 31 for organizations and April 30 for IP.
Example 1.
Topol LLC for 2015 received income in the amount of 500,000 rubles. And she suffered costs for 450,000 rubles. Tax rate 15%. It is necessary to calculate the minimum tax for the year.
Tax base: 500,000 rubles. - 450,000 rubles. \u003d 50 000 rub.
Tax amount: 50,000 rubles. x 15% \u003d 7500 rubles.
Minimum tax: 500,000 rubles. x 1% \u003d 5000 rubles.
7500 rub. \u003e 5000 rubles., Consequently, LLC Topol must pay tax 7500 rubles.
Example 2.
Let the same organization as in the first example, received income per year in the amount of 1,000,000 rubles. with expenditures of 980,000 rubles.
Then the tax base will be: 1,000,000 rubles. - 980 000 rub. \u003d 20 000 rub.
Tax amount: 20 000 rubles. x 15% \u003d 3000 rubles.
Minimum tax: 1,000,000 rubles. x 1% \u003d 10 000 rubles.
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
In the book of income and expenses, it is not necessary to reflect the minimum tax.
Payment of minimum tax in the transition from USN to the overall mode during the year
Legal entities using USN can switch to a common tax system or independently, reporting on their decision tax authorities Not later than the 15th day of January of the next year (month?) (paragraph 6 of Art. 346.13 of the Tax Code of the Russian Federation), or they are transferred to it due to violations of the conditions for the use of USN. In the lowest transition, the transition is carried out, according to paragraph 4 of Art. 346.13 of the Tax Code of the Russian Federation, since the beginning of the quarter, in which violation was allowed, and apply for the transition tax authorities for 15 calendar days At the end of the reporting (tax) period in which violation was made (paragraph 5 of Art. 346.13 of the Tax Code of the Russian Federation). There are specially designed forms of applications.
GOOD TO KNOW
If losses are obtained in more than one tax period, the transfer of such losses to future tax periods is made in the priority in which they are obtained.
In the loss of the right to use ASN there was an interesting arbitrage practice. For example, there is a resolution of the Presidium of the Supreme Court of the Russian Federation of 02.07.2013 No. 169/13, which refers to the organization on the USN ("income-expenses"), which has lost the right to use USN. There is a question about paying a minimum tax.
According to some vessels, with the loss of the use of USN, during the year, the tax period will be considered the one that was the reporting preceding the quarter in which the transition to the OSN (for example, the resolutions of the FAS of the North-West District dated December 28, 2011 No. A26-11119 / 2010, FAS of the East-Siberian District dated 08.04.2008 No. A33-9924 / 07).
Other courts believed that calculating the minimum tax for reporting period illegally, since it is determined according to the results of the tax period, and so, according to paragraph 1 of Art. 346.19 of the Tax Code of the Russian Federation, a calendar year is recognized (paragraph 6 of Art. 346.18 of the Tax Code of the Russian Federation).
The Presidium of the Russian Federation concluded that the amount of minimum tax should be determined as of the last day of the use of USN, that is, at the reporting date, otherwise there will be unreasonable evasion of payment of a single tax in due amount.
Position of the court
If the taxpayer loses the right to use USN during the calendar year and the tax amount (tax payments), calculated during the reporting periods before the loss of the right to use UPN, less than 1% of the income received, then formally the minimum tax is not obliged to pay.
Resolution of the FAS of the Volga District of September 05, 2012 No. F06-6813 / 12.
It is extremely important when moving to a common tax system to decide which the method of calculating the income tax organization will continue to use. If an organization chooses a cash register method, then it will not have any special changes and difficulties, since this method does not have any particular procedure for generating income and expenses. Therefore, we offer more detail on the accrual method, since it is used in its application special rulesAccording to paragraph 2 of Art. 346.25 of the Tax Code.
Revenues
First you need to pay attention to the income and include accounts receivable, since the use of USN receivables There was no income in revenues, that is, the cost of goods shipped, but not paid by buyers of goods (works, services, property rights) in income was not taken into account. But if after the transition to the general system of taxation of the organization comes payment for the goods (works, services), when the USN was used, the VAT is not necessary for these amounts.
GOOD TO KNOW
The minimum tax on its essence is not independent or additional tax, paid due to the use of USN, it limits only it minimum sizewhich is determined by the results of the taxpayer's economic activity for the tax period.
Example 3.
Topol LLC in 2015 was used USN. In December 2015, the organization has implemented goods worth 30,000 rubles. But the payment was received only in March 2016. Since the beginning of 2016, Poplar LLC has passed on the general tax system and chose to account for profit of the accrual. The income tax is paid monthly by actual profit. What to do with implemented goods?
As of January 1, 2016, it is necessary to include 30,000 rubles. The income to be taxed, but when calculating the tax take into account the outstand receivables in the amount of 30,000 rubles. Thus, payment for the goods implemented, which will come in March 2016, will not increase the tax base for income tax.
GOOD TO KNOW
In revenue transition period Accounts receivable turns on, despite the fact that hopeless.
There may also be a situation where receivables will not be repaid, that is, the organization is loss and there are hopeless debts. In this case, the loss can not be taken into account for the purposes of taxation, there is also no reason to attribute these losses on the costs of the transition period, since debts were formed when using USN. These losses do not fall under Art. 346.16 of the Tax Code, nor under paragraph 2 of Art. 346.25 of the Tax Code. The Ministry of Finance of Russia in his letter dated 06/23/2014 No. 03-03-06 / 1/29799 adheres to the same position.
Example 4.
LLC "Topol" in 2016 passes with USN on the OSN. At the end of 2012, the organization was carried out work on the decoration of the new apartments residential complex in the amount of 1,000,000 rubles. The customer of the work did not pay, in connection with this in 2015, the amount was written off as debt with expired Prescription.
The following wiring will be made in the account:
Calculating a single tax on USN, no need to take into account the amount of 1,000,000 rubles.
And when moving to the general tax system, the amount of 1,000,000 rubles. Need to be included in the income. In this case, the tax base of the transition period will not be reduced for this amount.
GOOD TO KNOW
The minimum tax is calculated for the calendar year, that is, once according to the results of the tax period. Accordingly, according to the results of the reporting periods - the first quarter, half of the year and nine months of the calendar year - the minimum tax is not calculated.
Advances
Here the situation is directly opposite. All the received advances remains included in the tax base according to USN (clause 1 of Article 251 of the Tax Code of the Russian Federation), even if the goods (work, services, property rights) will be shipped after the transition to the overall tax system. Therefore, revenue from the implementation of such goods (works, services) will not increase the tax base for income tax. This is due to the income included to calculate the income tax, the amount of revenue from sales, payment, even partial, not produced before the transition date (PP. 1 of paragraph 2 of Article 346.25 of the Tax Code of the Russian Federation). In connection with the receipt money for goods (work, services) to change tax regime The debt of buyers before the organization will not be on the beginning of application. This opinion has developed in tax, and the judicial authorities.
Costs
Here you should not forget about payables, which is in front of the budget, employees or suppliers. To calculate the income tax after switching to the general tax system, it is necessary to take into account the amounts of work provided before the transition or services, but paid after the transition to another taxation system, since the cash method is used, and with it, the costs are recognized only at the time of their commission. It means on tax on tax accounts payable does not reduce the tax base, but when general System Taxation and method of accrual costs are worth recognizing immediately, regardless of their payment.
GOOD TO KNOW
The advance payments paid during the year payments paid in connection with the use of USN are counted at the expense of paying minimum tax on general rule paragraph 5 of Art. 346.21 of the Tax Code.
Example 5.
LLC Topol in 2015 was used USN ("Incomes-Costs"). After switching to the OSN, the accrual method was selected. 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. (without VAT), manufactures products from it and implements their buyer for 120,000 rubles. Payment from buyers of products will be received only in February 2016, and Topol LLC will pay raw materials only in March 2016. How to take into account income and expenses when moving to the OSN?
As of January 1, 2016, it is necessary to include the value of the resulting raw materials to the costs to reduce tax base on income tax in the amount of 100,000 rubles. and 120,000 rubles. - to the composition of income to calculate income tax.
GOOD TO KNOW
If the right to USN is lost from February 1, the minimum tax should be calculated for the 1st quarter.
Filling on the Declaration on HSN when paying a minimum tax
When using USN ("income-expenses") of the organization and IP fill specially intended for this sections - 1.2, 2.2, while there are no need to apply sheets in an empty form.
Title page
This contains basic data on the organization and delivery period. You need to fill in the Inn, the PPC, the adjustment number (if it is adjusting), the tax period, which is determined in accordance with Appendix 1 to the order (for the year - code 34), the reporting year - the year for which the declator is submitted (for IP in the field "Taxpayer »Indicated by Full name), the name of the organization under constituent documents and the main code of the form economic activity (OKVED), assigned to the organization under the All-Russian Classifier.
Section 1.2.
Usually, this section is filled after section 2.2, as the final sums of advance payments and tax to pay or decrease are reflected here.
| Row number | What to specify in the string |
|---|---|
| 010 | OKTMO |
| 020 | The amount of the advance payment listed for the first quarter |
| 040 | The amount of the advance payment listed in the first half |
| 050 | Negative difference in the amount of half and the first quarter |
| 100 | The amount of the advance payment listed in 9 months |
| 110 | Negative difference between tax amount per year and paid advance payments |
| 120 | Minimum payment for payment for the year |
GOOD TO KNOW
In lines 030, 060, 090, it is not necessary to re-indicate OCTMO if the location has not changed.
Section 2.2.
| Row number | What to specify in the string |
|---|---|
| 210 | Income for the first quarter |
| 211 | Income per half |
| 212 | 9 months income |
| 213 | Income per year |
| 220 | Consumption for the first quarter |
| 221 | Consumption per half |
| 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 | The difference between income and costs per half |
| 242 | The 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 costs per half |
| 252 | Negative difference between income and expenses for 9 months |
| 253 | Negative difference between income and expenses per year |
| 260 | Tax rate for the first quarter |
| 261 | Tax rate per half |
| 262 | Tax rate for 9 months |
| 263 | Tax rate per year |
| 270 | The amount of advance payment for the first quarter |
| 271 | The amount of advance payment per half |
| 272 | Advance payment amount for 9 months |
| 273 | The amount of advance payment for the year |
| 280 | Minimum tax |
GOOD TO KNOW
Data on the periods are indicated by a growing result.
Calculation of string
| Row number | How to get a |
|---|---|
| 240 | 210 – 220 |
| 241 | 211 – 221 |
| 242 | 212 – 222 |
| 243 | 213 – 223 – 230 |
| 270 | 240 x 260. |
| 271 | 241 x 261. |
| 272 | 242 x 262. |
| 273 | 243 x 263. |
| 280 | 213 x 1% |
GOOD TO KNOW
Section 3 is filled in upon receipt by the Organization of additional financing of the previous year, unused and the term for which did not expire, according to P.P. 1 and 2 tbsp. 251 NK RF.
Accounting for the purposes of using USN sums of the difference between the amount of the minimum tax and the amount of tax calculated in general
When paying a minimum tax in the offset, all advance payments can be taken, which were paid by the organization for the entire tax period (during the year). In case of exceeding the amount of advance payments, the amount of the minimum tax will not have to pay it, and the remaining difference can be returned by writing an application to the tax authorities, or simply consider in the following tax period to pay taxes. Also be careful when transferring the amount of the minimum tax to the tax authorities, since the CBC for minimal tax differs from the CBC for a single tax on USN.
In addition, you can take into account the difference between a single and minimum tax in the costs of next year. To avoid court proceedings It is necessary to take into account this difference at the end of the year, and not for. The specific period of transfer of the difference is not established, so this period can be considered equal to 10 years, according to paragraph 7 of Art. 346.18 of the Tax Code of the Russian Federation, similar to transfer of losses.
What are the advantages of the transition of entrepreneurs to a simplified tax system? Who is allowed to pay taxes in the state budget For minimal tariffs and what are the underwater stones of their use?
USN facilitates individual entrepreneurs () and legal entities tax reporting. Instead of a wide variety of taxes collected with people engaged in business, only one must pay. Moreover interest rateAccording to which the amount transferred to the state budget can be selected for the needs of the enterprise.
Commerce, which passed in 2017 to simplified, 2 methods of calculation with the state are provided:
- Based on the profits received during the reporting year - the rate will be 6%.
- When the taxable base is obtained by subtraction of expenses incurred in the economic activities of the enterprise received over the current reporting period. In this case, the amount of tax charge lies in the range of 5-15%.
In the last point, the value is vague. To specify magnitude tax rate Watching the characteristics of the product produced by the company. The region in which it acts is valid.
The minimum size listed on the simplified tax system is 1%. However, not every company that has passed on such taxation pays at the lowest rate. Who can be among the lucky ones?
Minimum tax with USN
This will seem strange, but paying tax at 1% rate is a mandatory payment.
True, it operates with the coincidence of two conditions:
- When calculating, the method of "revenues minus costs" is used. Paying tax 6% does not apply the minimum allowable value.
- When the amount of tax calculated at the usual rates came out less than one-surrender contribution.
The difference obtained when compared is used as a deduction in the subsequent reporting period. It turns out that the excessive paid money does not disappear, but help reduce tax payments in the future.
Rules for transferring the amount resulting from the minimum tax payment:
- The statute of limitations is not more than 10 years, counted since the difference occurred. After the end of this period, it is impossible to take advantage of benefits.
- Money is transferred to parts or by the amount immediately.
- When this situation is not one, but there was a few years in a row, the strict sequence of the use of spending carried by a businessman.
- It happens, the company closes, and the funds overpaid in the FNS remain unclaimed. Then they are inherited by legal successors who enjoy themselves in their own interests.
- Some firms in the process of work are transferred to another taxation mode. After shift, they lose the opportunity to use the previously obtained loss to reduce the taxable base in the upcoming reporting periods.
Payment of minimum tax with USN is regulated by federal legislation. Article 346.18 Tax Code Russia has defined by citizens paying such a collection, as well as the conditions for its accrual. It is clear that the value of the tax rate does not exceed 1% of the turn.
How is the minimum tax with USN
Having calculated on the simplified tax system amount to pay for the FSH, the article 346.16 of the NK is checked. Russian Federation. It lists the spending categories that are officially included in the consuming part.
Such enterprises should receive two results of calculations:
- at a standard rate of 5-15%;
- for minimum meaning On simplified, equal to 1%.
This is done to understand what option will satisfy the tax service. If the amount calculated by the standard value turns out to be larger, pay 15% of the rate. Otherwise pay minimal state fee. This means that all existing companies or individual entrepreneurs regardless of the success of the business regularly transfer money to the state budget.
So far, not supervisory report, it is difficult to understand what direction tax payments will go - standard or with a support for a one-surrender rate. As a result, the year is divided into equal time intervals, in each of which the amount calculated by 5-15% rate is transferred to the FTS. When an enterprise is experiencing difficulties and does not receive a big profit or operates at a loss, overpayment is obtained. In the future, this money can be returned.
Reloing payments are unprofitable. You will have to pay in any case, and the amount paid to this time will increase in the amount due to accrued penal or fine.
When wept, at the standard rate, the tax must be paid:
- legal entities - no later than March 31;
- individual entrepreneurs - until April 30.
If paid in advance amount exceeds calculation Tax payment, excess is transferred for the next reporting period. You can write a statement and pick up money back. However, it is impossible to return them while there is a duty before the state. This is done only after passing the declaration and paying the minimum possible when tax.
Tax payment procedure for USN
All the calculations spent during USN are reflected in tax Declaration. This refers to the calculation standard taxand minimal. In the reporting documents, it is important to unmistakably enter the details of the payment, for example, code budget classification (CBK).
No matter who pays taxes. Individual entrepreneurs and organizations introduce the same numbers. In 2017, the minimum tax is entered by code 18210501050011000110. The declaration in the FTS is rented regularly (after 3 months) and at the end of each year. The amount of document - 3 sheets, which are filled as follows:
- The first sheet is called title. It is written information about the taxpayer, his INN.
- The PPC field fills exclusively to the enterprise. Individual entrepreneurs He is not assigned.
- Repeated declarations are additionally numbered. This happens when fixes are made or mistakes made.
- The document is marked by the tax period code and the year for which the report is provided.
- Indicates the actual address of the representation Tax Servicein which the paper is surrendered, as well as its code.
- Information about O. legal entity Or IP (EGRUL, JRIP) and taken from the classifier code corresponding to the type of business activities (OKVED).
- Located the number of pages filled with information and date. Then the declaration subscribes.
Section 2 is entirely dedicated to calculations. Here the profit received by the company, spent the amount and listed. The minimum possible, when wept, the collection is written to a string with code 270.
Minimum tax on the USN - calculation and payment
