How to calculate an advance payment on a USN example. USN with the object "Revenues": how to calculate the advance payment on tax

A single tax on "Simplified" is inextricably linked with the concept « advance payment According to USN. To pay off the state for a single tax, it is required to calculate three times and pay advance payments of USN And once, next year, pay the final amount of tax ...

What you need to know about advance payments on USN

1. Advance payments on USN count and pay must be regularly observing payment deadlines. The reporting periods are the quarter, half of the year and 9 months. Make a fee before the 25th day of the month following the reporting period. If the 25th goes on the day off or a holiday, you can pay on the nearest working day after the 25th. Thus, in 2017 for payment of advance payments on USN The following deadlines are established (including weekends and holidays):
   
2. To list the advance, in payment order You need to specify the following KBK: 182 1 05 01021 01 1000 110 - on the system "Revenues minus expenses", 182 1 05 01011 01 1000 110 - on the system "Revenues".
3. Calculation is a growing outcome. It is impossible to follow the "quarter" settlement - this leads to distortions in the final declaration.
4. Payments can be reduced by the amounts of insurance premiums paid in the reporting period or take them into account within the costs of determining the tax base.
5. For non-payment there is a responsibility in the form of penalties. For each day of delay, the state will accrue a penalty in the amount of the 1/300 refinancing rate of the Central Bank of the Russian Federation. The refinancing rate is now 10%. Moreover, from October 1, 2017, for organizations, the size of penalties for the delay of payment from the 31st day will be 1/150 refinancing rates. Penalties for non-payment or delay is not provided.

Calculation of advance payment on USN "Revenues"

Ap \u003d Income X Rate - deduction

The tax rate for USN revenues is 6%. However, the solution of the regional authorities it can be lowered. It was already 33 regions. For example, in the Bryansk region for certain types of activities, the rate is established in the amount of 3%, in the Saratov region - 1%, and in Chukotka - maximum size rates adopted in 4%.

Deduction is the amount of the employer's funds paid in the reporting period in insurance funds, as well as those who have gone to pay for hospital employees.

Unified tax (income * Bet) can be reduced: a maximum of 50% for organizations and IP with employees, and 100% - for IP without employees.

LLC "Raduga" applies system taxation of USN "Revenues" with a rate of 6%. In the 1st quarter of the company managed to implement products by 300,000 rubles. In addition, she received income from renting premises in the amount of 60000 rubles. In the 1st quarter, insurance premiums paid 10,000 rubles. Two employees paid for hospital sheets in the amount of 4000 rubles.

Let's spend calculation of advance payment on USN Revenues for LLC "Raduga".

• Rate \u003d 6%
• Unified tax \u003d 160000 * 6% \u003d 21600
• Deduct \u003d 10,000 + 4000 \u003d 14000
• LLC Raduga has the right to reduce single tax Maximum by 50%, that is, 21600: 2 \u003d 10800 rub.

Despite the fact that the deduction is a large amount, the advance payment for the first quarter will be 10,800 rubles.

Calculation of advance payments for IP without employees

IP without employees has the right to reduce advance payment for the entire amount of insurance premiums paid in the reporting period. That is, in contrast to the above example, it is not necessary to compare deduction from 50% of the calculated tax.

IP Fedorov on the USN "Revenues" earned in 1 block of 100,000 rubles. and paid 2000 rubles. Insurance contributions. In the 2nd and 3 quarters, the income amounted to 120,000 and 130,000 rubles, insurance premiums paid 5,000 rubles. and 1000 rubles. respectively. What amounts of advance payments must pay an entrepreneur?

• Until April 25, IP Fedorov pays ap1 \u003d 100,000 x 6% - 2000 rubles. \u003d 4000 rubles.
• Until July 25 (after half a year), the entrepreneur pays ap2 \u003d (100,000 + 120,000) x 6% - (2000 + 5000) - ap1 \u003d 2200 rubles.
• Until October 25 (for 9 months) Advance payment AP3 \u003d (100,000 + 120,000 + 130,000) x 6% - (2000 + 5000 + 10,000) - ap1 - ap2 \u003d -2200. A negative value suggests that for the third quarter, the advance payment is not needed.

Calculation of advance payment on USN "Revenues minus expenses"

Ap \u003d (income - flow) x rate

Income is the amount of income received since the beginning of the year. In the booking book of income and expenses, this indicator is reflected in column 4 of section 1. At the "Simplified" to income include income from sales and non-deactive income specified in Articles 249 and 250 Tax Code of the Russian Federation,

Consumption is the amount of costs incurred since the beginning of the year. Only the costs that are specified in paragraph 1 of Art are taken into account. 346.16 of the Tax Code of the Russian Federation. They must be economically justified, are actually paid and confirmed by documents. In the book of income and expenses, this indicator is reflected in column 5 of section 1.

The tax rate for USN "revenues minus expenses" is 15%. Regional authorities may lower the bid. In the Russian Federation, preferential rates operate in 71 regions. For example, in Dagestan for all types of activities, the rate is established in the amount of 10%, in Karelia - depending on the type of activity, the rate is 5, 10 or 12.5%.

Reduce a single tax on the amount of tax deductions in this mode can not, but at the same time paid insurance contributions And paid sick leave can be taken into account in expenditures.

Raduga LLC applies the taxation system of USN "revenues minus costs" with a rate of 15%. In the 1st quarter of the company managed to implement products by 300,000 rubles. In addition, she was able to receive income from rental of premises in the amount of 60000. At the same time, the costs associated with the sale of products amounted to 80,000 rubles, and nonealization expenses - 20,000 rubles.

Calculate advance payment on USN For LLC "Raduga" by the formula:

• Income \u003d 300000 + 60000 \u003d 360000
• Consumption \u003d 80000 + 20000 \u003d 100000
• Tax base for the quarter will be 360000 - 100000 \u003d 260000
• To this amount you need to apply a tax rate of 15%
• Eventually advance payment on USN Revenues minus costs ap \u003d 260000 x 15% \u003d 39000 rub.

Calculation of advance payments on USN for 9 months

Advance payments on USN They are considered a growing outcome. We give an example of calculation.

Ltd. with the object of taxation "Revenues" earned in the first quarter of 400,000 rubles, in the second quarter 350,000 rubles and in the third quarter 250,000 rubles. At the same time, in the 1st quarter, insurance contributions worth 12,000 rubles were paid, in the second quarter - 10,000 rubles., In the third quarter - 18,000 rubles. How to calculate advance payments for a single tax for the quarter, half year and 9 months?

• For 1 quarter ap1 \u003d 400 000 x 6% - 12000 \u003d 12000. The company was able to reduce the unified tax (24,000 rubles) to the entire amount of paid contributions, as the deduction does not exceed 50% of the amount of the calculated tax.
• For half a year, ap2 \u003d 750000x 6% - 22000 - ap1 \u003d 11000 rubles. Here, deduction over half (22000) was less than 50% of the amount of the calculated tax (45000: 2 \u003d 22500). Therefore, we can again reduce the tax on the entire amount of paid contributions. In addition, we will deduct the paid advance payment for the 1st quarter.
• In 9 months, contributions were paid to 40000. In this case, a single tax is 1,0000,000 x 6% \u003d 60000. Since the deduction of more than 50% of the total tax amount is impossible to deduct the entire amount of contributions. Maximum that you can accrue into deduction is 30,000. Therefore, counting for 9 months ap3 \u003d 1 000 000 x 6% - 30000 - ap1 - ap2 \u003d 7000 rubles.

Thus, in the third quarter, it is necessary to pay 7,000 rubles to the budget. total amount Advance payments for 9 months will be 30000 rubles.

Questions on advance payments on the USN

Penches are calculated based on the 1/300 refinancing rate for each day of delay. In December 2016, there is a rate of 10%. Consider according to the formula: Peny \u003d advance x days x 1/300 x 10%. For example, you were crossing the advance payment in 20000 for 6 days. Peniya will be \u003d 20000 x 6 x 1/300 x 0.1 \u003d 40 rubles.

— If a loss formed in the reporting quarter, how to deal with advance payments?

At the USN "revenues minus expenses" in case of a loss, advance payments are not paid. At the USN "Revenues", advance payments do not depend on expenses, they are calculated only from income. If there was no income, it will not be advance payments. If the income was, then you need to calculate the tax, reduce it in the amount of deductions and determine the amount of the advance payment.

- How to pay mandatory advance payments, if during the year the company has changed the tax rate on USN?

Advance must be considered new bid. From the reporting period, when changes occurred. Recalculate payments for past reporting periods not required. In case of overpayment, it will be possible to return it from the budget after the declaration.

- Do I need to pay a minimum tax of 1% if in the reporting quarter an advance payment cannot be calculated (the company worked at a loss)?

The minimum tax is not related to advance payments. It is paid only by the results of the year if the calculated single tax is less than 1% of the annual income.

- If the IP activity falls under the tax holidays, what to do with advance payments?

No tax - no advance payments. Notify IFTS on the use of zero tax rate not required.

- The company did not pay advance payments since the beginning of 2016. During this time, the key rate of the Bank of Russia changed. What bid should be applied when calculating the penny - at the beginning of the year or at the time of payment?

It is impossible to simplify here. It is necessary to use rates operating on the days of delay. So, from January to June 13, the rate was operating 11%, from June 14 to September 18 - 10.5%, from September 19 - 10%. You need to consider the days of delay at each rate and summarize. For example, a penalty for an overdue advance payment of the 1st quarter can be 50 days. x 11% + 90 days. x 10.5% + 80 days. x 10%.

Tax payments of simplists to the budget consist of 4 stages: 3 advance payments and one final at the end of the year.

Advances pay in April, July and October. The deadline for paying an advance payment on the USN - 25 number.

Basis for calculation Take from the booking book of income and expenses.

Calculation with the object "Revenues"

The final amount of receipts for the first quarter multiply by 6% is the payment for the first quarter.

If you are an IP, you have no employees and in the first quarter you have not transferred insurance premiums for themselves, then the resulting amount simply list to the budget until April 25.

But if the insurance premiums for themselves or for employees (if available), they listed in the first quarter, they can be deducted from the calculated amount. This applies to IP, and to LLC. Entrepreneurs without workers make deductions without restrictions, LLC and IP with employees - reduce the advance no more than 50%.

(Income x 6%) - (insurance premiums for themselves and / or employees) \u003d advance payment for the first quarter

Example (in thousands of rubles):

Revenue for 3 months - 500.

Insurance contributions that the entrepreneur transferred for himself in March - 10.

Insurance fees for a hired employee - 18.

500 x 6% \u003d 30 - advance to deductions.

30 - 10 - 18 \u003d 2. But the IP employees can reduce the payment no more than half, so you need to list 15 thousand rubles.

Calculation with the object "Revenues minus costs"

From the summary amount of revenue to the kudir, deduct the total amount of costs. Multiply a difference by 15%. The resulting amount is an advance payment for the first quarter. Insurance premiums can not be deducted here, because They are already taken into account as part of the costs.

Example:

Revenue for 3 months - 500.

Costs - 320.

By listing the budget:

(500 - 320) x 15% \u003d 27 - to pay to the budget according to the results of the first three months.

If the costs are equal and more income, then nothing needs to pay for this period.

Payment of advance payments tax tax For the second and subsequent quarters

By the same algorithm with a growing outcome. That is, to calculate the advance payment in the first half of the year, you need to take income and spending for the second quarter separately, but entirely from January to June. And already from the resulting amount, deduct what was paid for the first three months.

Let us return to our example with the object "Revenues":

Revenue from January to June - 1 million rubles.

In June, the entrepreneur listed another 10 thousand rubles insurance premiums for himself. Total for the first half of 20.

Insurance premiums for the hired employee from January to June - 35.

For the first quarter, an advance of 15 thousand is already listed.

1 million x 6% \u003d 60 thousand rubles. - Advance to deductions.

60 - 20 - 35 \u003d 5 thousand rubles. But IP employees can reduce the payment no more than half, therefore the advance payment in half is equal to 30 thousand rubles. 15 was already paid in April for the first quarter, it remains to surrender 15 more.

Example for the object "Revenues minus costs":

Revenue for 6 months - 1 million.

Costs - 0.7 million.

In the first three months, an advance of 27 thousand is already listed.

(1 million - 0.7 million) x 15% \u003d 45 thousand rubles.

Imagine that IP in the first half of the year worked in minus, and when I revenue in a million he had 1.1 million costs. The calculation will be thrown in this way:

(1 million - 1.1 million) x 15% \u003d (-15) thousand rubles. The result is negative, it means that it should not be anything in the first half of the year in the budget.

Advance payment for 9 months is calculated on the same algorithm

At the same algorithm that advance payments, with the same deductions. The final amount of the organization must list until March 31 after the reporting year, individual entrepreneurs - until April 30.

A non-standard situation may arise if, at the end of the year, 15% of the costs were almost equal to income or exceeded them.

IP revenue per year - 1.5 million.

Costs per year - 1.7 million.

At the end of the three months of months, 27 thousand were already listed, half of the year - 18, nine months - 15. Total 60.

(1.5 million - 1.7 million) x 15% \u003d (-30) thousand rubles. The result is negative, at the end of the year IP should not have any overpayment of 60 thousand rubles for the first three quarters.

But on the USN "revenues minus expenses" there is a concept as "minimum tax" - it is 1% of the revenue, regardless of the value of the cost. If this 1% turns out to be more tax calculated in the usual way, the budget pays the minimum tax. For advance payments, this rule does not apply, the minimum tax is considered only by the end of the year.

In our example, 1% of the annual revenue (1.7 million) is 17 thousand rubles. Their entrepreneur must pay even despite the fact that he worked at a loss. But he remained overpaying in 60 thousand. The minimum tax is counted against the overpayment and our IP still remains 60 - 17 \u003d 43 thousand to return or test.

Suppose that our entrepreneur did not work out in minus, but almost in zero, and his annual tax amounted to 2 thousand rubles. 2 less than 17, so 1% of revenue is also listed in the budget.

Calculations on the USN are not too complex, if you figure out, but take time and there is a risk to get confused. This will not happen if you become a user user user. Everything we described in this article will make the system itself. At the same time, I will still form Cudir and tax Declaration.

To experience the possibilities of the service in the case, you only need.

The article will help make it right calculation of advance payment on the simplified system. Usn the most popular and convenient tax system, it uses many organizations and individual entrepreneurs. According to the legislation that tax calculations and give tax once a year. And therefore, many taxpayers forget the procedure for calculating the tax and payment of advance payments, because they think that once the declaration we pass once a year, then the advance payments do not need to count and pay.

Sometimes, if the amount of the simplified tax is small, then some taxpayers do not pay tax on the UPN revenues, because they consider the calculation process long and difficult. But this is not the case, below we will show on simple typical examples, as it is necessary to make the tax calculation of USN income.

We want to note that the violation of the timing of the payment of penalties. So, the article will show the rules for calculating and paying advance payments and the annual tax on USN income.

The simplified taxation system is devoted.

The first quarter, half a year and 9 months of the calendar year, tax, calendar year are recognized as reporting periods for USN payers.

List an advance payment on USN in the budget is needed no later than 25th of the monthwhich follows the quarter (). During the year, taxpayers in the presence of income from working activities should pay three advance payments:

1. for the first quarter - until April 25 inclusive;
2. half a year - until July 25 inclusive;
3. for 9 months - until October 25 inclusive.

At the end of the year, tax tax payments minus previously paid advance payments. The tax is calculated by the increasing result. The period of payment of annual tax corresponds to the deadlines for the submission of the Declaration on USN:

• organizations - no later than March 31,
• IP - no later than April 30.

Advance payments and tax on the USN Listed in full rubles without kopecks.

Example of calculating simplified tax

The tax on USN for the year amounted to 200,000 rubles. In the first quarter there was no income, the advances did not pay. Over the half year the advance amounted to 30,000 rubles, for 9 months - 40,000 rubles. At the end of the year, 130,000 rubles must be paid (200,000 - 30,000 - 40,000).

CBK for paying tax simplified USN

to the menu

Calculation of the advance payment on USN and insurance premiums for entrepreneurs with employees and without

During the year, insurance premiums in a fixed size can be transferred to the budget or immediately full of the amount or gradually several payments. At the same time, reduce a single tax (advance payment) only on the amount of contributions paid in the period for which the tax is calculated (advance payment). This is stated in the letters of the Ministry of Finance of 04.09.2013 No. 03-11-11 / 36393, of 08.23.2013 No. 03-11-09 / 34637, from 04/03/2013 No. 03-11-11 / 135, FTS dated 25.02.2013 No. IF-3-3 / 643.

On the additional contributions (1%) from income more than 300,000 rubles. You can also reduce a single tax. The order is the same as for the main - it is possible to reduce tax in those reporting periods when the contributions were actually transferred to the budget. The same explanations - in the letters of the Ministry of Finance of 03/22/2016 No. 03-11-11 / 15822 and from 05/26/2014 No. 03-11-11 / 24969.

If the entrepreneur stops working, to deduct only those contributions that IP paid before the exclusion date from EGRIP. This is the day when the tax inspector registered the fact of termination of the activities of the entrepreneur in the Eagle.

For example, if the entrepreneur was excluded from the EGRIP on May 26, and he paid insurance premiums on May 27, it is impossible to take into account.

Note: The letter of the Ministry of Finance of August 27, 2015 No. 03-11-11 / 49540.

to the menu

Advance Tax, Taxation Object on USN - Revenues

Tax Rate: 6%., Tax base: Revenues listed in.

How to reduce the tax amount of USN - income

"Simplified" can reduce the amount of tax on the grounds listed in.

Following the law, a simplified tax can be reduced by:

• insurance premiums for compulsory pension insurance;
• insurance premiums for compulsory medical insurance;
• insurance premiums for compulsory social insurance from industrial accidents and professional diseases;
• insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood;
• costs in sick leave At the expense of the employer (with the exception of industrial accidents and occupational diseases). The days paid by the insured in the cases listed in the Federal Law of December 29, 2006 No. 255-FZ "On compulsory social insurance in case of temporary disability and due to motherhood";
• payments under voluntary personal insurance agreements in favor of employees in case of their temporary disability (with the exception of industrial accidents and tradeboles).

Organizations and IP with employees They can reduce the amount of tax on the USN, no more than 50% of the above grounds.

Individual entrepreneurs without hired workerswho do not produce payments and other remuneration individualsIt has the right to reduce the amount of tax on fixed insurance premiums in the FFR and the FFOMS in full. But only if these contributions are listed in the specified funds. If the tax amount for the year is less than the listed contributions, you do not need to pay the tax budget.

If IP without workers listed the entire amount of fixed insurance payments for the current year in the first quarter, to reduce the advance payment on the tax rate for the first quarter, it is possible for the entire amount of contributions. If the tax is lower than the fixed payment, then you can use the "deduction" in the next reporting period (when calculating the tax over half, 9 months, year).

Board for IP

It is more convenient and more profitable to pay fixed payments to the FFR and FFOMs quarterly to reduce the advance payment on the tax on the USN.

to the menu

Formula for calculating tax and advance payment of USN revenues

It is necessary to multiply the income of the USN to multiply by 6% minus insurance premiums and / or fixed payment of IP minus previously paid advances. The procedure for determining income is clarified.

An example of calculating tax on the USN.

In the first quarter of 2015 individual entrepreneur listed for himself fixed contributions all annual amount Immediately in the amount of 22 261.38 rubles. Consider the calculation of advance payments.

to the menu

Extension Calculation, Tax Object - Revenues Minus Expenses

How to reduce the tax base for insurance premiums

To reduce taxable base, save all documents that. In addition, expenses should be economically reasonable and paid (). The costs include only those expenses that are named in Art. 346.16 of the Tax Code of the Russian Federation.

You can reduce the tax base in the amount of a loss obtained from the results of previous tax periods ().

Attention! . When paying advance payments later established deadlines in the manner prescribed by the Ministry of Finance of the Russian Federation of 24.02.2015 No. 03-11-06 / 2/9012).

Basic rules for payment of a single tax on simplified: rates, deadlines, periods

Tax object

Reporting periods:

• I quarter;
• half year;
• nine month

Note: Art. 346.19 of the Tax Code of the Russian Federation

Tax and advance payments

Advance payments are paid no later than the 25th day of the first month, following the expired reporting period.

Tax tax rapidly shall be paid:

• organizations - no later than March 31 of the year following the expired tax period;
• individual entrepreneurs - no later than April 30, following the expired tax period

Note: Art. 346.21 of the Tax Code of the Russian Federation

Minimum tax (if the object of taxation is the difference between income and expenses)

If the total tax amount is less than 1 percent of the income received, the budget needs to pay minimum tax. Sum minimum tax Determined by the formula:

Minimum tax \u003d Revenues received for taxable period × 1%

Note: P. 6 st. 346.18 of the Tax Code of the Russian Federation

Tax reporting

Organizations are represented by declaration no later than March 31 of the year following the expired tax period.

1. 
   How to fill in a declaration on USN? How to calculate a single rate at a rate of 6% from income (USN-6). Calculation of advance payments. Single tax calculation program in Excel format.

Usn - preferential tax regimeWhen using which the legal entity or IP does not pay a profit tax on the property of the organization and. Instead, they pay a single tax. In order to pay a single tax, you need to select the tax object.

Such objects can be:

• Revenues of the organization. The rate when using only income for the calculation of the tax is 6%;
• Revenues, less expenses. In this case, another rate is 15%.

A single tax is paid once a year, and, accordingly, the advance payments on it are calculated by the growing period for the 1st quarter, for the 1st half of the year or for 9 months.

With the right calculation of advance payments, the amount of tax by the end of the year will be equal to the payments already paid.

Calculation of advance payments with USN

The amount of advance payments in the use of USN is calculated by the increasing result. The amount of the tax advance payment for the entire period (for example, half a year) minus the amount has already paid, for the early period (for example, for the 1st quarter) is paid.

The amount of tax is calculated to pay according to the following formulas:

• When applied 6% bet tax, the sum of all accounted income is multiplied by 6%. All incomes that need to be considered when calculating the tax are given in art. 346.15 of the Tax Code of the Russian Federation;
• When applied 15% bet Tax, tax base are all accommodated income, reduced on accounted costs. What expenses take to deduct, described in art. 346.16 of the Tax Code of the Russian Federation. Mandatory condition The cost of spending is their documentary confirmation.

A special difference in the calculation of tax with different tax bases not. When using USN "revenues minus expenses", it is necessary to very carefully take into account the costs that reduce the income amount. Otherwise, these expenses will not be taken into account by the tax inspectorate, and the amount of tax, respectively, will increase. Therefore, before choosing "income minus costs", it is necessary to carefully calculate possible losses.

Taxpayers who use USN Revenues can reduce the advance payment on the amount of paid obligatory insurance premiums in Pension Fund.

Payment times, penalties for non-payment

Pay a single tax is required no later than 25 days next month. I.e:

• For the 1st quarter - no later than April 25;
• In half of the year - no later than July 25;
• For the 9th months - no later than October 25th.

And to rent a tax return on a single tax, legal entities obliged to March 31 next year (paragraph 1.1 of Art. 346.23 of the Tax Code of the Russian Federation), and IP - to April 30 next year (paragraph 1.2 of Article 346.23 of the Tax Code of the Russian Federation).

If the advance payments were not paid on time, then penalties are accrued. According to tax legislation (paragraph 4 of Art. 75 of the Tax Code of the Russian Federation) The amount of the penalty is 1/300 of the refinancing rate of the Central Bank on the day of delay. This amount of penalty is charged for every day of delay in payments.

Violation of the order and timing of the payment of advance payments for a single tax on the USN is not the basis for the involvement of JUR. face, sip or executive (Accountant or director) to justice. The penalty for expired advance payments is not accrued.

If the taxpayer broke the period of granting tax inspection Declarations on a single tax, in this case a fine is already provided. The amount of the fine, according to paragraph 2 of Art. 119 of the Tax Code of the Russian Federation, equal 5% From the unpaid amount for each month (full or incomplete).

But the tax code provides for restrictions on the amount of the fine - it cannot be less than 1000 rubles, but should not exceed 30% of the amount of unpaid tax (paragraph 1 of Art. 119 of the Tax Code of the Russian Federation).

Accounting accounting of advance payments for a single tax

When calculating and paying advance payments, as well as the Single Tax on USN, the following accounts are used:

• Account 51 - settlement account;
• Account 68 - calculations for taxes and fees;
• Account 99 - profits and losses.

Accounting wiring will be the following:

• CT 68 Dt 99 - reflects the accrual of the amount of advance payments or tax;
• CT 51 Dt 68 - reflects the payment of advance payment or a single tax.

When using UCN, it is necessary to monitor the timing of payment and advance payments and the tax itself. Although it is also a preferential regime, but sanctions for violation of the terms and procedures for payment are provided for the same as for the main tax regime.

Veronica

Good day! If IP makes payments and other remuneration to individuals, then it applies tax deduction (Applies USN revenues) only on the amount of insurance premiums paid for employees or can it still deduct his fixed payments to this deduction?

Anna

Hello! Question! If our income was not in the first two quarters, we can not pay an advance payment? Or still need to be listed?

Anna, if you did not have income for the specified periods, then you do not need to pay an advance payment on USN.

Alina

Good day! Please tell me if for 1 and 2 quarters turned out to be income less expenses (USN revenues minus expenses), for the 3rd quarter there was more expenses, but according to the results of 9 months, expenses more expenses, do you need to pay an advance payment for the 3rd quarter?

Anastasia

Hello. According to the law, they must pay, but in their practice I did not pay. the main thing later to delivery annual reporting Pay for GO

Elena

Hello. Please tell me, economic activity has not been conducted, and there were no income. The development of the business took the loan and all expenses are carried out at the expense of it. Object of taxation "Revenues minus costs". In the last days of the 3rd quarter, revenue from the sale, it is minimal about 4000t. Compared to expenses, this is a drop in the sea. Not soon, our profits will reach the magnitude to deduct expenses from it. We take another loan. How to be in this situation with income tax. Need to pay it in this situation and how to count? Or are we now considered an unprofitable enterprise?

Russian tax portal, tax consultant and fees

Elenaif you apply the tax object "Revenues minus expenses", then you are under negative financial Agreement No need to pay advance payments.

The minimum tax is paid if at the end of the year above the loss. But the year is still ongoing and we are talking about the calculation of advance payments for the third quarter of 2017.

In the declaration for 2017, you will reflect your data (both in revenue, and by expenses) and will be seen that you will have the amount of advance payments for the third quarter will be zero.

Vyacheslav

Good day. Please tell me, usn. 6% income 369 000

paid salary and taxes on s / n .. The company has the right to reduce tax tax pay 50% with the amount of insurance premiums? (Tax only FFR Insurance and ffoms? FSS and FSS from NS are not taken into account?) Thank you

Elena

Tatiana, it means that if the result of the year we will have a loss, then we pay only mines of tax 1%. All income received per year must be multiplied by 1%. The costs of calculation are not accepted?

Alla

I am an IP UP on income (6%). For 3 square meters. Income 80 thousand, respectively, tax 4800 for 3 square meters. Payment until October 25/17 Insurance contributions paid 10/15/17. I can reduce the tax for 3 square meters. on the amount of insurance premiums? Or me for reduced USN D.B. Pay fear. Offers until the end of 3 square meters. (01.10.2017)?

Russian tax portal, tax consultant and fees

VyacheslavLet's figure it together. To prevent an error, I always advise you to read the Tax Code first, and not blindly trust what they write on the Internet.

Therefore, we open Article 346.21, paragraph 3.1, the first subparagraph, which indicates:

"Taxpayers who choose income taxes as an object reduce the amount of tax (advance payments for tax), calculated for the tax (reporting) period, the amount of insurance premiums for compulsory pension insurance, mandatory social insurance in case of temporary disability and due to motherhood, mandatory Medical InsuranceMandatory Social Insurance from industrial accidents and occupational diseases paid (within the estimated amounts) in this tax (reporting) period in accordance with the legislation Russian Federation..."

Russian tax portal, tax consultant and fees

Answer for Elena: When the minimum tax is going on, we take our income and exactly the amount of income multiply by 1%. Costs do not go into account.

Russian tax portal, tax consultant and fees

Alla, I advise you to do for the future like this: pay a fixed payment "For yourself" quarterly. For example, for the 1st quarter, you pay during the first quarter, and not at its end, otherwise you have the amount of paid insurance premiums.

Suppose you pay contributions for the 4th quarter of 2017 in December and has the right to reduce your tax and contributions paid on October 15, and contributions that you pay in December. And if you have the sum of all contributions "at times" above the tax amount - it will be a shame that you will not feel the amount of reduction. Do you understand?

In your case, you can reduce tax on contributions paid to the 15th numbers, only by calculation for the 4th quarter.

Russian tax portal, tax consultant and fees

Alla, I will give the simplest example - an individual entrepreneur, works by the builder and receives a quarterly income, for example, 15,000 rubles. Suppose. The quarterly tax is obtained by 6% of 15,000 rubles \u003d 900 rubles. The amount I took on purposely small so that you can clearly understand. So it will be easier for you.

And our IP in our example decided to pay a fixed payment for the whole of the current year. So what? It will reduce its tax only for the 4th quarterAlthough I could not pay tax all year.

If he paid a fixed payment quarterly, and it turns out about 7,000 rubles every three months - it would not be any payments other than insurance premiums.

Ksenia

Good day!

I am operating IP from the 2nd quarter of 2017. The advance payment for the 1st quarter to pay was not necessary, the 2nd quarter was overdue, for the 3rd quarter (until October 25) I plan to pay for October 20 and on the same day to pay for insurance premiums in two quarters at once in the amount of 14,000 rubles.

What tax payment Can I reduce the amount of paid insurance premiums of 14,000 rubles? The coming for the 3rd quarter or only next period after him? If the next- reduction occurs precisely and the amount of insurance premiums of insurance contributions, 14,000 rubles, or will there be less?

Ksenia

Whether another option is possible - I make a payment not for the overdue quarters, but immediately the entire amount per half, at the same time I pay the amount of insurance premiums per half - 14,000 rubles. What tax payment on what amount in this case will decrease? The same, over half of the year minus 14000 insurance premiums or the next, for 9 months?

Olga

Hello! Today was taxed, I figured out the issue with payments for overdue advance payments, I was surprised - the employee reported that there were no 4 tax quarter, and I found information on the Internet about the need to pay for the tax in the first three quarters to the 25th of the month following the estimated, but Also information about the 4th quarter of advance payments - payment until December 31.

Russian tax portal, tax consultant and fees

Olga, There are reporting periods and tax period.

The tax period is for the USN year, this is the period for which the tax declaration is submitted and the tax is calculated.

The reporting period is a kind of inter-sterilines within the tax period. According to the results of the reporting periods, we do not pass reports, but simply pay advance payment payments. If the tax period is a year, then the reporting periods are a quarter, half a year and 9 months.

Term for paying advance payments (There will be three pieces per year) - no later than 25 calendar days from the date of the end of the reporting period. The paid advance payments are counted at the expense of the tax on the basis of the tax (reporting) period (year) (paragraph 5 of Art. 346.21 of the Tax Code of the Russian Federation).

Tax payment period -

2) Individual entrepreneurs - no later than April 30, following the expired tax period.

That is, now we pay advances in the third quarter of 2017 until October 25. Next, we simply work calmly and already in 2018 at the above time we pay tax.

Simply put, the remaining tax amount for the fourth quarter LLC pays until March 31, 2018, and IP - until April 30, 2018.

Russian tax portal, tax consultant and fees

Answer for Ksenia: If you pay insurance premiums in October, then you have the right to reduce non-advance payments to insurance premiums, and the tax itself, when you consider it at the end of 2017.

Look above my clarification by the reader, there was a similar question and I described in detail in detail.

Advance payment for the first quarter It can be reduced to contributions that are actually paid (not important for what period !!!) from January to March inclusive.

Advance payment for the second quarter It can be reduced to contributions that are actually paid (not important for what period !!!) from April to May inclusive.

Advance payment for the third quarter It can be reduced to contributions that are actually paid (not important for what period !!!) from July to September inclusive.

And the amount of tax by the results of the year, which is calculated as a whole for the whole year you reduce all your advance payments and insurance premiums, which were actually paid from October to December.

Ksenia

Thank you, you have explained very clearly.

In case the insurance premiums actually reduce the final tax by 100% - I can not pay it? IP without employees.

The final tax is implied by reporting in April month?

Olga

Thank you! Please tell me the tax in the next reporting period, which is paid until April 30 - is calculated on the results of work per year until December 2017 or until April 2018?

If until December 2017- Is it possible to apply deduction on insurance premiums on the advance payment for the 1st quarter of 2018? It seems in this case, my insurance payment will be significantly higher than the tax over these 3 months before the end of 2017.

Russian tax portal, tax consultant and fees

Ksenia, sure. You will not pay tax on USN, because entrepreneurs without employees are entitled to reduce it on the full amount of all paid insurance premiums. And if you have paid in the period from October to December, contributions will be higher than the amount of the tax, it is not necessary to pay tax.

Russian tax portal, tax consultant and fees

OlgaThe tax for 2017 is calculated for the year - from January 1, 2017 to December 31, 2017. The fact that the deadline for the declaration is set in March - April 2018 - this does not mean the inclusion of January, February and March in the calculation, it is just a state gives us time to prepare the report.

When calculating the tax in the 4th quarter of 2017, you can adopt to reduce insurance premiums paid in fact in October - December 2017.

The amount of contributions that will be paid in the first quarter of 2018 (not important for what period), that is, the date "2018 year" will stand on the payment, then this amount will be reduced by the advance payment for the first quarter of 2018.

Tamara

Tatiana, please tell me, and the insurance that will be paid (from income over 300,000 rubles * 1%), can I be taken to deduct on USN? If so, tell me order?

Russian tax portal, tax consultant and fees

TamaraI want to pay attention to the next letter of the Ministry of Finance. Below I give the full text of this letter ...

Question: About accounting of an individual UPS, insurance premiums in the amount of 1% of the amount of income exceeding 300,000 rubles.

Answer:

Ministry of Finance of the Russian Federation

LETTER

The Department of Tax and Customs Tariff Policy reviewed a letter on the procedure for applying a simplified taxation system and reports.

Russian tax portal, tax consultant and fees

In accordance with paragraph 1 of Article 5 of the Federal Law of 24.07.2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund of the Mandatory medical insurance" (Further - the federal law N 212-FZ) Paters of insurance premiums are individual entrepreneurs, both producing payments and other remuneration to individuals and do not produce specified payments.

At the same time, with payments and other remuneration produced by individuals, insurance premiums are paid by individual entrepreneurs on tariffs established by Article 12 of the Federal Law N 212-FZ.

Individual entrepreneurs who do not produce payments and other remuneration to individuals pay insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in fixed size defined in accordance with Parts 1.1 and 1.2 of Article 14 of the Federal Law N 212-FZ.

According to Part 3 of Article 5 of the Federal Law of the N 212-FZ, if the payer of insurance premiums relates simultaneously to several categories of payers of insurance premiums specified in paragraph 1 of this article, it calculates and pays insurance premiums for each basis.

Thus, an individual entrepreneur, producing payments and other remuneration to individuals, pays insurance premiums with these payments, and also pays insurance premiums for itself in a fixed amount established by paragraph 1 of Article 14 of the Federal Law No. 212-FZ.

As indicated in the letter of the Ministry of Minthouse of Russia dated November 21, 2014 N 17-3 / 10 / B-7842, in accordance with part 1.1 of Article 14 of the Federal Law N 212-FZ, the amount of insurance premium for compulsory pension insurance for the payer of insurance premiums is an individual entrepreneur , if the value of its income for the estimated period exceeds 300,000 rubles, is determined in a fixed size, defined as a work minimum size wages established by the Federal Law at the beginning of the fiscal year for which insurance premiums are paid, and the insurance premiums tariff in the Pension Fund of the Russian Federation established by paragraph 1 of Part 2 of Article 12 of the Federal Law No. 212-FZ (26 percent), increased by 12 times, Plus 1.0 percent of the income of the payer of insurance premiums exceeding 300,000 rubles for the estimated period.

At the same time, the amount of insurance premiums cannot be more sized as a product of an eight-time minimum amount of wages established by the Federal Law at the beginning of the fiscal year, for which insurance premiums are paid, and the insurance premiums tariff in the Pension Fund of the Russian Federation established by paragraph 1 of part 2 of the article 12 of the Federal Law N 212-FZ, increased by 12 times.

According to part 1.2 of Article 14 of the Federal Law of the N 212-FZ, the fixed amount of the insurance premium for compulsory health insurance is defined as a work of the minimum amount of remuneration established by the Federal Law at the beginning of the fiscal year, for which insurance premiums are paid, and the insurance premium tariffs in the Federal Mandatory Medical Fund Insurance established by paragraph 3 of Part 2 of Article 12 of the Federal Law N 212-FZ (5.1 percent), increased by 12 times.

Thus, the fixed size recognizes the amount of insurance premiums, determined as a constant value by the formula as a product of the minimum amount of wages for the number of months of the year and the relevant facilities of insurance premiums to the Pension Fund of the Russian Federation and to the Federal Mandatory Medical Insurance Fund.

Wherein the amount of insurance premiums, calculated as 1.0 percent of the amount of income exceeding 300,000 rubles for the estimated period, cannot be considered a fixed size of the insurance premium, Since it is a variable value and depends on the amount of the income of the payer of insurance premiums.

Russian tax portal, tax consultant and fees

(continued writing)

In accordance with subparagraph 1 of paragraph 3.1 of Article 346.21 Tax Code The Russian Federation (hereinafter - the Codex) taxpayers applying a simplified tax system with the object of taxation in the form of income reduces the tax amount (advance tax payments), calculated for the tax (reporting) period, the amount of insurance premiums for compulsory pension insurance, compulsory social insurance In case of temporary disability and due to motherhood, compulsory medical insurance and compulsory social insurance against industrial accidents and occupational diseases paid (within the estimated amounts) in this tax (reporting) period in accordance with the legislation of the Russian Federation.

At the same time, the amount of tax (advance payments for tax) cannot be reduced to the amount specified expenses more than 50 percent.

Thus, individual entrepreneurs who apply a simplified tax system that have selected payments and other remuneration to individuals as an object of taxation reduce the amount of tax (advance tax payments) on the paid insurance premiums to the Pension Fund of the Russian Federation and the Federal Mandatory Medical Insurance Fund both for hired workers and for themselves, but not more than 50 percent.

In accordance with paragraph 3.1 of Article 346.21 of the Code, individual entrepreneurs who choose income and other remuneration as an object of taxation to individuals, reduce the tax amount (advance payments for tax) on the insurance premiums paid to the Pension Fund of the Russian Federation and the Federal Mandatory Medical Fund Insurance in fixed size.

Since the amount of insurance premiums, calculated in the amount of 1.0 percent of the amount of income exceeding 300,000 rubles per estimated period, cannot be considered a fixed amount of insurance premium, to the specified amount of contributions, the amount of tax paid in connection with the use of a simplified taxation system in the manner An established subparagraph 1 of paragraph 3.1 of Article 346.21 of the Code, notes should not be taken into account.

At the same time, taxpayers applying a simplified tax system have the right to reduce the amount of the calculated tax (advance payments for tax) for the amount of the paid (within the amount of calculated) in this tax (reporting) period of insurance premiums, including the amount of debt payments to pay insurance premiums For the expired reporting periods paid in this tax (reporting) period.

Director of the Department of Tax and Customs Tariff Policy

I.V.Truunin

06.10.2015

Russian tax portal, tax consultant and fees

Tamaranot to do hurry conclusions, I'll see new chapter Our in the Tax Code of the Russian Federation, about insurance premiums, which is specifically recognized as a fixed payment and I will write my opinion here.

The Ministry of Finance refers to the old Federal Law, which we have previously been followed before they gave the topic of insurance contributions to the tax service.

Vyacheslav

I am IP USN 6% of income, online store with online Cassoye, September 29 was the acquiring worth 6600 rubles. At the current account due to the weekend received only on October 2. Do I need to consider this income when calculating USN for 9 months?

Russian tax portal, tax consultant and fees

Vyacheslav, if a cash Received in October of this year, then the sum of this revenue will enter the 4th quarter.

Maria

Good day! Tell me, please, on payment of the advance payment on USN for 9 months. In the first quarter were: incomes exceeding costs, we paid an advance payment in the amount of 50,000 rubles., In the first half of the year, the amount of income and expenses it was necessary to pay 47,500, because In the first quarter, the advance payment exceeded the amount at 2600, I did not pay an advance payment. For 9 months I need to pay the amount of 50300 rubles, and the difference formed in the first half of the year 2 600 can I subtract from the amount that you need to pay?

Russian tax portal, tax consultant and fees

MariaYou expect the amount of advance payment by a growing outcome for 9 months. You first find an advance for 9 months as a whole. Next, you will deduct your accrued advances for the first and second quarter from the total amount. And the result is compared with the sum that actually paid.

If you have previously overpaid, now it has the right to underpay.

Catherine

Hello! Today I paid an advance payment for the 3rd quarter for USN (income-expenses). It discovered that the amount was calculated incorrectly. I needed to pay for 3 thousand more.

I need to pay this amount of the advance payment, because still exist tomorrow and the day after tomorrow, so that there is no arrears?

And what should be specified in the payment in connection with the surcharge?

Russian tax portal, tax consultant and fees

Catherine, you have time, do not worry. In the payment you put the same advance payment on USN (add in brackets that "surcharge").

Eugene.

Good day. I am an individual entrepreneur, the form of taxation of USN revenues. My business seasonal, major arrivals 2-3 quarters. In the 1st quarter received 17 thousand, in the second 68 thousand, in the third 116 thousand, in the fourth there were receipts of 6 thousand and no longer be foreseen.

Contributions were paid: March 30, 7 thousand and October 4, 21 thousand (the payments were sent 30.09, but because of the wrong occasion, they returned, had to pay again).

I can not list the advance payments for the tax on the 3rd quarter: because There will be no more revenues in the 4th quarter, if I pay an advance, will overpay; The second base - I planned to pay contributions in the 3rd quarter, but they did not pass.

What will be sanctions for not paid advance payment?

Russian tax portal, tax consultant and fees

Answer for Tamara: I want to correct the error on the issue of reducing the amount of tax on the insurance premiums that were paid in the amount of 1% of the income amount of more than 300,000 rubles. There is a position of the Federal Tax Service of Russia, which permits to reduce the amount of tax on these contributions.

The letter of the Ministry of Finance of Russia, which I refer to above, is withdrawn.

Eugene.

Tatiana, no, did not pay. Payments to the funds covered an advance payment.

Russian tax portal, tax consultant and fees

Eugene., I understand now. Dangerously not pay. Now I will explain what's the matter. You are the Declaration when you take, then you will show your income there and the fact that the insurance premiums in the third quarter were not actually paid.

I would have paid better, and then overpay the start in the future at the expense of the upcoming payments. Can set the requirement for payment of penalties.

Russian tax portal, tax consultant and fees

It is necessary to pay insurance premiums in the middle of the quarter of everyone so that later there was no overpayment of this kind. It turned out that you and on the last day of September made payments, but they were already in the 4th quarter.

Eugene.

Tatiana, thank you for the consultation. I also decided to pay premises early, so that there were no problems.

It's not a fact that next year I will have tax amounts that are not covered by the payment of a fee.

Tamara

Thanks for the detailed answer.

Russian tax portal, tax consultant and fees

Tamara, yes, once again checked the letters of the FTS and the Ministry of Finance, 1% also relates to a decrease. Hurried last time to answer.

Anastasia

Hello, what consequences may be if you pay an advance payment not up to 25 A 30? And whether to find fault if the accountant paid great amount What is required?

Russian tax portal, tax consultant and fees

Anastasiawhile nothing terrible. Later, when you share the Declaration on USN, it may be numbered the amount of penalties for the delay in the payment itself. Carefully monitor the requirements that will come from the inspection.

Elena

Good day! Tell me, please, as correct. USN revenues-expenses 15%

1 kV - Profit 21293,13, an advance payment was paid 3288,47, 2kv Profit 20330.05 The advance payment was paid 3049,51r, 3 kV profit of 138083,16, taking into account the growing outcome to pay an advance payment 20712,47. The company has a pronounced seasonality and 4 kV will be absolutely accurate. For the 3rd quarter paid only 5000r from 20712,47r, but when calculating the annual report, there is a small surcharge, or a small overpayment (given the previous AP). Is this a violation and make it all equal to pay an AP 20712 and even more than a penalty? Or will the main one will settle for the year as a whole? Thanks in advance!

Hope

tell me a fire I am an IP on the USN revenues -Ascents 1 and2 quarters was a loss of 3-profit but for 9 months of a loss I need to pay an advance payment for half a year I did not pay

Vera

Good afternoon Tatyana, I work on a simplified 6%, revenues. In the 15th year, the activities did not behave until July, it turns out 2 quarters. In early October, I paid 8335, the income for July, August, September-133196.79, also paid contributions for 10 months PFR 15509 and FSS 3042.2, then fees were paid monthly for November and December, and 12/30/15 was paid AP for the 4th quarter of 5850, with income 103025.3.After the transfer of the declaration and cameral check Hold 8080, allegedly I did not pay extra in the budget. I think it is possible because of the wrong filed declaration. Do I have overpayments in this case? Can I have a refined declaration for the 15th year now?

Maria

Good day!

1.) Please tell me what statements should IP (simplified, without employees) in December? I heard about some annual report and next in April-declaration. I can not figure out what the report is needed this month.

When can I find out of the tax contributions to the OMS? (I plan to make them until March 2018)

Thank you for your time and attention.

Respect, Maria

Igor

Good day.

At the beginning of the year, IP opened, but there were no movements, only in October 2017.

Tax: income minus costs. Bought for 45000r. sold for 75000r. \u003d 30000r.

Fixed payment has not paid yet.

How can I pay for the tax from 30000r. and where?

Russian tax portal, tax consultant and fees

Igor, your tax (a single tax on the USN, as I understood) must be paid at the beginning of 2018. Wait when the current year is over. I recommend that you pay a fixed payment that you have to pay to catch this year. If you pay it this year, then you can reduce your tax on paid insurance premiums "for yourself."

To form a payment receipt for payment in a bank for tax you can on the website of the Federal Tax Service of Russia, where there is a convenient service for the formation of receipts. At the same time, the program itself will give you the necessary proper details of the payment.

The term of payment of tax on USN for 2017 and the term of the declaration (which you must do) - until April 30, 2018.

Russian tax portal, tax consultant and fees

MariaIf you are an entrepreneur at USN (income) and you have no employees, then you are submitting a declaration on USN declaration at the end of the current year. The deadline for filing the document - no later than April 30, 2018.

Annual accounting reporting You are not served.

Insurance premiums that you paid for yourself and pay in 2017, you can take to the calculation of the tax. The amount of actually paid contributions you can reduce your tax. Please note if you in 2017 do not pay contributions to medicine, then on this amount of contributions you will not be able to reduce the tax for 2017. Only a year later, when calculating the tax in 2018, you will have the right to take to the calculation your contributions that you pay in 2018.

Russian tax portal, tax consultant and fees

VeraYou have the right to submit a refined tax declaration for 2015. If you have overpays, you have time to return an unnecessary paid tax. Write to us or send your declaration to the editor, we will check.

Maria

Many thanks for the answer, Tatiana!

Let me clarify simply mathematically on the example: the advance payments made a quarterly in full, but paid for insurance premiums (the total in full in full) only in December. For example, the balance of tax payments for the period October-April 25 thousand - I can subtract from them insurance plates And do not pay anything at all?

Larisa

Good day! Please tell me the procedure: Usn Dome 2017 year fully. C1-3 square meters incomes were good and to pay the amount of about 500 thousand rubles, rub. In the 4th quarter of a loss and year loss. Advance paid at the rate of 1% of income, given the seasonality. Application for liquidation in 01.2018. Passed the declaration, immediately received a requirement to pay 500.0 thousand rubles. + penalties, despite the loss. It will be held on 03/31/2018. On the account 0, what will you advise? Thanks in advance

Russian tax portal, tax consultant and fees

Larisa, please clarify you, did you pay advance payments why 1% of revenue? You have income minus costs. Advances should have been paid in deadlines. If this year is a loss, then the amounts of the paid advances will sit in the overpayment.

Send us your declaration so that we can assess the situation.

Olga

Tatiana, hello! Please explain this situation: IP worked in 2016. On the standard system without HP, from 2017. I switched to OSO "revenues" without HP. Fixed insurance premiums for 2016. He paid late in 2017. Is it possible to consider these contributions when calculating the declaration for 2017?

Olga

Good afternoon, Tatiana!

Help please figure out:! We have an IP, wept with the object "Revenues", there are no employees, those pay fixed payments on the OPS and on the OMS. We also make a surcharge in PF from income more than 300,000 in the amount of 1%.

The situation is as follows: in April \u003d 2 quarters of 2017 made extra charge in the PF from income more than 300,000 for 2016 - 2137 rubles. When they paid an advance payment for 2 kV2017 on USN forgot it to reduce it in the amount of this surcharge. So what's now? According to the current declaration, it turns out that we have no overpayment on USN, there in section 1.1 in line 40 just worth the amount less than we really paid, the TC is considered by the formula in section 2.1.1 The amount of tax calculated minus the amount of insurance premiums but really we paid for this amount more! Probably need to write a statement about the event of an overlated tax on the tax right, referring to the payment on Advance in the 2nd quarter? What article by the NK in the statement then refer? 78 Or some other? And will approve, because in the declaration this overpay is not visible ..

Amount fear of contributions

Half of the year 2137.

Nether period 27990.

Section 1.1.

Amount Av payment to payment up to 25/04 27996

Amount Av payment to payment up to 25/07 55807

Amount av payment to reduce to 25/07 0

Amount av payment to payment up to 25/10 53182

Amount av payment to reduce to 2510 0

Amount Av payment for pay back period 24944

The amount of av payment to reduce dealet period 0

Olga

Yes, Tatiana, real amounts paid for advance payments of USN:

until 04/25/17 27996.

until 25/07 57943.

up to 25/10 51045.

cash period 24944

Olga

Yes, the amount of payment in PF, respectively, 2137 + 27990

Anna

Tell me. USN, income minus costs. For the 3rd quarter advance to payment turned out to be 16 thousand rubles. They paid half - 8 thousand, because in4 quarter knew that there would be large expenses. As a result, for the year to pay the tax turned out 11 thousand. Supplement 3 thousand but the tax now requires to pay extra for the 3rd quarter and then return or in the offset of future periods. And since 18 years, activities are not conducted and will be voluntary liquidation.