USN is a degree of taxation, report on which once a year. The tax, calculated and transferred by the "simplists", is referred to in one, its terms of payment - no later than March 31 for LLC and April 30 for IP. Tax legislation also established the requirement of paying quarterly advance payments. After each quarter, it should be calculated and pay an advance payment if, of course, the income during this time was obtained.
Dates of payment of advance payments on USN
Recall that tax period When wept is considered a year, so the calculation with the budget is carried out at its end. But for balancing revenues throughout the year, "simplities" must pay taxes, according to the results of the reporting periods.
Upon receipt of income for the reporting period, transfer an advance payment on USN must be required within 25 days after its end. Those. For the 1st quarter, the advance payment must be held until April 25, for half a year - until July 25, for 9 months - until October 25 inclusive. After the year, the calculation of the tax, reduced on the sum of the advances listed. This is the algorithm of mandatory settlements with the IFTS.
The IFTS controls the timing of the transfer of advance payments according to USN. Their violation entails the accrual of penalties for each day of non-payment:
- for legal entities in the amount of the 1/300 refinancing rate for the first 30 days of delay and 1/150 for subsequent,
- for IP for the entire overdue period, penalties are charged in the amount of 1/300 refstain.
Reducing the tax amount due to deductions
The deductions paid by organizations and IP for hired personnel reduce the calculated amounts of the unified tax, but the conditions for reducing the amount of tax depend on the chosen scheme of USN:
- at the UPN "Revenues" it is possible to reduce the amount of the calculated tax (clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation);
- at the USN "income minus expenses" deductions are taken into account in the cost structure (Article 346.16 of the Tax Code of the Russian Federation).
For Yurlitz and IP on the USN "6% of income" with employees, it is possible to reduce tax by half due to paid insurance, hospital from the employer and payments under voluntary agreements personal insurance, and the IP, working "one person," have the right to reduce the tax on the entire amount of insurance premiums for themselves. If such a businessman expanded the production and accepted employees, he will only be able to reduce the tax on the total amount of deductions for that tax period when he worked without personnel.
The modes of USN 6% and 15% differ markedly on the calculation of the tax base applied by rates and the actual calculation algorithm. Consider how to calculate the advance payments and a single tax for each of these systems.
Advance payments of USN "Revenues" in 2018
The basis of the tax calculation is the sum of all income - operating and non-engineering.
Example 1.
The annual income of the IP without employees in 2018 amounted to 915,000 rubles. IP paid for their contributions 38 535 rubles. Consisting of:
- installed fixed amount 32 385 rub.
- 6150 rubles. from income exceeding 300,000 rubles. (915 000 - 300 000) x 1%). This amount of the IP can pay both in 2018 and until July 01, 2019. Suppose that the businessman paid them in 2018. Dependents did quarterly:
- in 1 square. - 8500 rubles;
- in 2 square meters - 8500 rubles;
- in 3 square meters. - 10 500 rubles;
- in 4 square meters. - 11 035 rubles.
Period
Income in rubles.
Insurances in rubles.
Calculation of tax to pay in rubles.
243 000 x 6% \u003d 14 580
14 580 - 8500 \u003d 6080 (payment period 25.04.2018)
total for 1 square.
For half a year:
466 000 x 6% \u003d 27 960
27 960 - 17 000 - 6080 \u003d 4880 (payment period 25.07.2018)
tOTAL for the half year
699 000 x 6% \u003d 41 940
41 940 - 27 500 - 6080 - 4880 \u003d 3480 (payment period 25.10.2018)
september
total for 9 months.
Per year: 915 000 x 6% \u003d 54 900
54 900 - 38 535 - 6080 - 4880 - 3480 \u003d 1925 (paying time 04.04.2019)
total for the year
The table shows the full calculation of the tax for the year. As a result, taking into account the paid contributions, the amount of tax for the year amounted to 16 365 rubles. (6080 + 4880+ 3480 + 1925) instead of 54,900 rubles.
This calculation is relevant for IP without personnel. Under staff, businessman reduce tax can only half of its size. This rule is also valid for enterprises on USN "6% of income."
Calculation of advance payments for USN "Revenues minus expenses"
In this case, the special fees should be taken into account only in the cost structure. Consider how to competently make the calculation and tax in this case.
Example 2.
As a basis, we will take the initial data of the previous example, adding their costs, as part of which fixed insurance premiums are already taken into account. Suppose that IP without employees works in "15% of the difference between income and costs" mode.
Period
Income
Expenses
Calculation of tax in rubles.
(243 000 - 100 000) x 15% \u003d 21 450
total for 1 square.
For half a year:
(466 000 - 191 000) x 15% \u003d 41 250
41 250 – 21 450 = 19 800
tOTAL for the half year
(699 000 - 287 000) x 15% \u003d 61 800
61 800 – 21 450 – 19 800 = 20 550
september
tOTAL for 9 months
(915 000 - 388 000) x 15% \u003d 79 050 rub.
79 050 – 21 450 – 19 800 – 20 550 = 17 250
total for the year
Thus, the amount of tax for the year amounted to 79,050 rubles. (21 450 + 19 800 + 20 550 + 17 250).
All the calculated amounts of payment of IP should be transferred on time: until the 25th day of the next month in advance payment and until April 30, following the reporting year, the final amount of tax.
Advance payments on the USN - a mandatory element of the calculations for the main tax paid when applying simplified. How to determine the amount of advance payments on USN, what is the order and timing of their payment, is described in our article.
How to calculate the advance payment on USN: Formula
The algorithm for calculating advance payments according to USN approved by the Tax Code of the Russian Federation. The base on them, as for the total amount of the tax for the year, is determined by the incremental result. But the calculation formulas differ depending on the object of taxation.
PP. 3 and 3.1 Art. 346.21 of the Tax Code of the Russian Federation establishes how the size of advance payments should be calculated with the object of taxation "Revenues".
Advance payments on USN in this case Defined in the following order:
1. The tax base (NB) is established during the reporting period. To do this, it is necessary to calculate the size of the income actually by the growing result from the beginning of the calendar year until the end of the reporting period.
2. The size of the advance payment occurs on the tax base is determined. For this, the formula is applied:
Avppy \u003d nb × s,
C - tax rate. With the object of taxation "Revenues", its size ranges from 1 to 6% depending on the region (paragraph 1 of Art. 346.20 of the Tax Code of the Russian Federation).
3. The amount of advance payment is calculated to payment (WUA) by the formula:
WUA \u003d AVPRRSH - NV - AVPPRED,
NV - sum tax deductionwhich represents the overall amount of benefits paid sick leavepaid contributions for compulsory social insurance, some other payments and may not exceed half the amount of accrued tax for legal entities, and it is possible to use it for the entire amount of accrual;
On what moment the IP should consider the payment of insurance premiums made by him, read in the material "The contributions" for themselves "of the IP can take into a decrease in tax on USN only in one period" .
AVPPRED - the amount of advance payments calculated for the previous reporting periods.
An example of calculating the tax from the object "Revenues", see the article "The procedure for calculating the tax on the USN" income "in 2018-2019 (6%) .
When choosing an object of taxation "Revenues minus expenses", the procedure for calculating the advance payments on USN somewhat different. It is defined in paragraph 4 of Art. 346.21 NK RF as follows:
1. The tax base is established at the outcome of the reporting period (1 quarter, 6 months, 9 months), for which the formula is applied:
NB \u003d dh - Px,
DC and PC - actually received income and actually incurred spending on them, costs for the period calculated by the growing result from the beginning of the year.
2. The value of the advance payment occurring on the tax base (NB) is determined, according to the following formula:
Avppy \u003d nb × s,
C is the tax rate equal to 15% or a receiving smaller (from 15 to 5%) in the subjects of the Russian Federation (paragraph 2 of Art. 346.20 of the Tax Code of the Russian Federation).
3. The amount is determined in the amount of which the advance payment of an advance payment will be carried out to the budget:
WUA \u003d avppy. - AVPPRED,
AVPPRED - the amount of advance payments calculated for the previous reporting periods.
Deadlines for payment of advance payments with USN
According to paragraph 7 of Art. 346.21 of the Tax Code of the Russian Federation, advance payments on USN should be listed until the 25th (inclusive) of the month following the expired reporting period. Moreover, the terms of payment of advances on the USN are united for legal entities and IP and do not depend on the chosen object of accrual of this tax.
The Tax Code of the Russian Federation provides for situations when the last day of payment of advance payments falls on a day off or a holiday. In this case, payment is made no later than the closest next day of the working day (paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation).
Legal entities - payers of advance payments on USN produce payment at the location of the organization, individual entrepreneurs - at the place of residence (paragraph 6 of Art. 346.21 of the Tax Code of the Russian Federation).
What specifically the deadlines are the payment of advances on USN in 2019? For this year, the coincidences established in the Tax Code of the Russian Federation, there are no time on weekends, therefore, all terms of payment of advances on USN in 2019 will be complied with 25 numbers:
- April 25, 2019;
- July 25, 2019;
- October 25, 2019.
About the differences in the use of USN for Jurlitz and IP read.
Non-payment of advance payments on USN: responsibility
In case of violation of the timing of payment of advance payment on USN or its incomplete payment, arrears is formed. Control bodies have the right to charge a sum of the arrears of the penalty for each day of delay. The size of the penalty is defined as the 1/300 refinancing rate of the Central Bank of the Russian Federation for each day of delay. This order is established by paragraph 4 of Art. 75 NK RF.
From 01.10.2017 for Jurlitz, delaying payment for a period of more than 30 days, the size of the penny is increased. With a delay not exceeding 30 days, they are calculated in the same order (from 1/300 refinancing rates). And to calculate the days beyond the limits of this period, the betting bet is higher than 2 times, amounting to 1/150.
Note that in non-compliance installed deadlines Payment of advance payments on the taxpayer cannot be held accountable for violation tax legislation (paragraph 3 of Art. 58 of the Tax Code of the Russian Federation). Penalties for non-payment or incomplete payment of advance payments on the USN of the Tax Code are not provided.
Payment of advance payments at USN: KBK
At the right instruction of the CBK advance payment of Usn. will be correctly enrolled in the budget of the Russian Federation. The payer should closely fill in this field in the payment order.
Let us give the CBC to list the tax operating in 2019:
- 182 1 05 01011 01 1000 110 - CBC tax calculated by the "Simplists" with the object of taxation "Revenues";
- 182 1 05 01021 01 1000 110 - Tax CBC, calculated by taxpayers, leading activities on the USN with the object of taxation "Revenues minus expenses", and this CBC has been applied since 2017 and when paying minimum tax.
The values \u200b\u200bof the KBK are established by the order of the Ministry of Finance of Russia of 08.06.2018 No. 132n, the text of which should be used as an urgent editorial board.
RESULTS
Usn payers have an obligation to pay during the tax period of advance payments on this tax. Advances on USN are calculated quarterly. The base for them is determined by the incremental result. It applies a bet that takes a certain meaning, depending on the object chosen for the application ("revenues" or "revenues minus expenses") and from the decision of the region in terms of the specific value of the bet.
The amount of tax due to payment for the reporting period is equal to the difference between the magnitude of the advance calculated from common base period, and the sum of advances paid in the preceding periods. With the object "Revenues", an additional decrease in the amount of insurance premiums paid in the period of insurance premiums, paid for hospital and voluntary lists for insurance.
Payment period of advances - 25th day of the month coming upon completion of each next quarter. Professional payment leads to the accrual of penny.
What period of payment of a single tax with USN in 2018? Are there new deadlines? What kbk list "Simplified" tax and advance payments on it in 2018 organizations and IP? Replies and tables with deadlines - in this article.
When making plates
Reporting periods single tax At the USN-quarter, half of the year and nine months. Advance payments on the "simplified" tax must be transferred no later than the 25th day of the first month, following the reporting period (that is, the quarters, half of the year and nine months). Accordingly, in general ruleThe tax must be transferred to the budget no later than April 25, July 25 and October 25, 2018. Such deadlines follow from Article 346.19 and paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation.
At the end of the year - the tax period according to a single "simplified" tax - the organization and IP on the USN summarize and determine the total amount of a single tax, with the object "income minus expenses" - a single or minimum tax. Organizations lists these payments to the budget no later than March 31 of the following year, IP - no later than April 30 of the next year.
It is possible that the payment period of the "Simplified" will have to be on the weekend or non-working holiday day. In this case, a single tax or an advance payment on USN can be sent to the budget no later than the nearest for the next working day (paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation).
Payment period of USN in 2018
In 2017, it will be necessary to list the final payment on the USN, no later than 2 April 2018 (since March 31, 2018 is Saturday).
Also note that in two cases the tax on the USN is paid in singular time:
- with the termination of the activities in respect of which a simplified tax system was applied, taxpayers should pay the tax no later than the 25th day of the month following the month in which, according to the notification submitted to tax authority, such activities stopped (paragraph 7 of Art. 346.21, paragraph 2 of Art. 346.23 of the Tax Code of the Russian Federation);
- if you lose right to use USN taxpayers Must pay tax no later than the 25th day of the month following the quarter, in which they have lost this right (paragraph 7 of Art. 346.21, paragraph 3 of Art. 346.23 of the Tax Code of the Russian Federation).
CBK on USN in 2018
In 2018, advances on the USN, a single and minimum "simplified" tax is required to list by two CBC. One KBK is for the object "Revenues", another, for the object "Revenues minus expenses". Until 2017, we will remind, three CBC on USN (Order of the Ministry of Finance of Russia dated June 20, 2016 No. 90N).
Object "Revenues"
Object "Revenues minus costs"
The law is such that registering as individual entrepreneur with a simplified tax system (USN), you will have to pay quarterly to the federal tax service (FTS) at the place of residence (registration) advance payments that make up 6% From your income.
This article is prepared specifically for IP on USN, because reporting and communication with the FNS occurs not so often, then many simply forget how taxes were paid in the FTS, namely, how they were formed payment order and calculated the taxable base.
Advance payment period
Advance payment must be transferred to the current account of the FTS:
For the first quarter before April 25;
in half before July 25;
Nine months before October 25;
per year - until April 30.
For those who do not understand, clarify on the example of the first quarter: the first quarter includes January, February and March, respectively you have 25 days to make a payment in favor of the FTS until April 25!
Payment methods of advance payments include:
Accounting account IP;
In the Sberbank branch.
I would like to note that from mid-2014, Sberbank stopped accepting payment orders, as it was before. Now you need yourself, or with the help of a Sberbank consultant, enter all the information into the terminal, and most importantly without errors. Frankly, it became very uncomfortable, and the procedure takes about 10-15 minutes to enter all the CBC, TIN and other information that will be set out below.
Calculation of taxable base
Before you form a payment order, it is necessary to understand how much we must pay the favorite state for doing business. The calculation of the taxable base of SP on the USN is very simple:
Summage and calculate the total profit for 3 months (quarter), and then from this amount take 6% and get the amount of tax. Do not forget if you pay payments in a timely manner ( insurance plates) in the FIU and FSS, then you have full law Reduce the tax amount on:
100% of insurance payments if you do not have employees;
50% of insurance payments, if you have employees.
Example: total quarterly profit amounted to 1,000,000. Six percent of this amount is 1 000 000 * 0.06 \u003d 60 000 rubles. If you do not have hired workers, then we reduce 100% (for 2015): 60 000 - 5181.88 \u003d 54 818.12 rubles.
I want to pay special attention to rounding. Since the advance payments are calculated in full rubles, then 54 818,12 must be rounded up to 54,818 rubles. Who caught in mathematics, I will explain on the simple, if the first digit after the comma would be 5 or more, they would have rounded in a majority, for example, the number 54 818.50 is rounded up to 54,819 rubles, etc., I hope this moment is understandable.
It is a pity, but this is this amount and it will be necessary to pay in favor of the FTS.
How to form a payment order
The taxable base is defined, the tax is considered, the time to move to the filling of the receipt to pay the tax or how it is correctly called the "payment order".
To make a payment order required:
1. Go to the site of the Federal Tax Service of the Russian Federation and fill out step by step. If you do not know the IFNS code, you can click "Next" it will be determined automatically for other information you specified.
According to the results of the first step, the following information will be determined: IFNS code: 7030; OKTMO: 69624422.
2. In the second step, you must specify the following information:
View of the calculated document: Payment document
Type of payment: 0 - payment of tax, collection, payment, duties, contribution, advance (prepayments), tax sanctionsfines
CBK for IP on USN (income): 18210501011011000110
Tax: Tax charged with taxpayers who choose income tax as an object (18210501011011000110)
KBK: 18210501011011000110
Face status payment document: 09 - Taxpayer - Individual entrepreneur
Foundation of payment: TP - Payments of the current year
Tax period: quarter. **. 2014 (indicate which quarter to pay tax 01, 02, 03 or 04 Quarter)
5. Download and print the document and go to the nearest terminal for payment. There were questions, write in the comments, I will tell you!
Paid taxes and sleep quietly!
A simplified system is a special preferential mode, the declaration of which is given only once a year. Payment of a single tax on USN also occurs once a year - no later than March 31 for LLC and April 30 for IP. However, these are not all payments that the simplist must list into the budget. At the end of each reporting period, in the presence of income, it is necessary to calculate and pay advance payment payments.
What is advance payments on the USN
Repeat the tax period for simplified system It is a calendar year, so the final settlement with the state occurs at the end of the year. But in order for revenues to the budget during the year uniform, the Tax Code of the Russian Federation established the obligation of the payers of the simplification to pay taxes, according to the results reporting periods. In fact, thus the budget is reduced due to earlier revenues.
Reporting periods for calculating the advance payments on USN are the first quarter, half a year and nine months of the year. If in the reporting period, the businessman received income, then it is necessary for 25 days following it, calculate and pay 6% () or 15% () from tax base. If the revenue was not obtained, it is not necessary to pay anything.
Advance payments are called this way, because the tax pays as if forward, in advance, without waiting for the end of the year. At the same time, all advance payments on USN in the declaration are also taken into account and, accordingly, the final annual amount.
For the convenience of paying taxes and insurance premiums, we advise you to open a settlement account. Especially now many banks offer profitable terms on the opening and maintenance of a conschange account.
Advance payments
Article 346.21 of the Tax Code of the Russian Federation establishes the following deadlines for the payment of advance payments on USN in 2019:
- no later than April 25 for the first quarter;
- no later than July 25 per half;
- not later than October 25, for nine months.
For the violation of these terms for each day, the delay is charged a penalty in the amount of the 1/300 refinancing rate of the Central Bank of the Russian Federation. The penalty for late payment of advances is not provided, because the deadline for the payment of the tax itself expires only on March 31 for LLC and April 30 for IP. But if you are late to deposit the balance of the tax to these dates, then a fine will be imposed in the amount of 20% of the unpaid amount.
No documents confirming the correctness of advance payments, I do not need to submit to the IFSN, simply reflect these amounts in the Cudir and keep documents confirming payment. Information about these amounts on the results of the reporting periods must also be specified in the annual declaration.
Reducing the tax on the amount of insurance premiums
If you specify invalid KBK, the tax will be considered paid, because Article 45 of the Tax Code of the Russian Federation indicates only two significant errors in the payment document:
- incorrect name of the recipient's bank;
- invalid account of the Federal Treasury.
However, payment on the incorrect classification code will lead to an incorrect distribution of paid amounts, because of which there will be arrears. In the future, you will have to retain the payment and explained with the IFTS, so be careful when filling in details.
- CBC USN 6% (tax, arrears and debt) - 182 1 05 01011 01 1000 110;
- CBC USN 15% (tax, arrears and debt, as well as minimum tax) - 182 1 05 01021 01 1000 110.
