A single report to the tax year. We established a single term of delivery in the IFX calculation of insurance premiums. Changed different excise rates

New Base limits for 2017 have already been approved (Decree of the Government of the Russian Federation of November 29, 2016 No. 1255):

in PFR - 876,000 rubles;

in FSS (contributions in case of temporary disability and due to motherhood) - 755,000 rubles.

Note. According to contributions from accidents, the insureders will continue to report to the FSS on the modified form of 4-FSS (Order of the FSS of the Russian Federation of September 26, 2016 No. 381). And the form of RSV-1 for the 2017 reporting periods is not served.

Interaction with FSS and PFR

Despite the fact that the administration of contributions has passed into the FTS, the insurers will continue to interact with the funds.

Traditionally until April 15. It is necessary to send to the FSS certificate confirmation of the main activity and the corresponding statement. In 2017, the deadline falls on Saturday, so you need to pass a certificate until 04/14/2017 (note that by this kind The report does not provide for the shift of the period on the next business day if the term of delivery fell on the weekend).

If the certificate in the FSS does not pass, the fund will independently determine the class of risk of the enterprise and will do it according to the new rules. Since 2017, FSS will choose the highest class professional risk From the activities of the activities stated in the EGRUL. At the moment, the assignment of the hazard class is based on the actual activities of the activities (Decree of the Government of the Russian Federation of 06/17/2016 No. 551).

Insureders to reimburse benefits from the FSS represent a number of documents, including the form of 4-FSS. In 2017, the order changes - it will be possible to obtain a manual on the basis of certificate-calculation .

In Russia acts pilot project on direct payments benefits on employee accounts. The project period ends in December 2016 (Decree of the Government of the Russian Federation of 04/21/2011 No. 294). However, Mintrost presented a project to extend the "pilot" until 2019. If the changes are approved, another 39 regions will fall into the pilot project.

Will be a positive change transfer of timing on SZV-M - From the new year, the report must be handed over to the 15th day of the month following the reporting (paragraph 4 of Art. 2 of the Federal Law No. 2.07.2016 No. 250-FZ).

Until March 1 Every year, insurers must pass information about the experience of insured persons (including those who have concluded DGPH, on the remuneration of which are accrued insurance contributions). Until 2017, this information was supplied as part of the form of RSV-1, but due to its cancellation, information will have to be indicated in another form. New form About the experience of workers has not yet been approved.

Profit Tax

In the new year, income tax accountants have to count on new rates. The overall rate will remain the same - 20%. But the budget distribution will be like this (Art. 284 of the Tax Code of the Russian Federation):

• federal budget — 3 %;
• budgets of the subjects of the Russian Federation - 17%.

Recall that in 2016 there are rates of 2% and 18%, respectively.

Note, that the annual income tax declaration has to be given a new form.

Changes will affect the procedure for accounting for losses of past years (Federal Law of November 30, 2016 No. 401-FZ). In the period from 2017 to 2020 tax base According to profits, it will be possible to reduce no more than 50 percent. However, they will remove the loss time limit (until 2017 it was allowed to transfer losses no more than 10 years).

Taxpayers will be able to take into account even more costs. For example, in the list of other expenses in Art. 264 of the Tax Code of the Russian Federation added a new type - the costs of assessing the qualifications of employees (federal law of 07/03/2016 No. 251-FZ).

In 2017, determine the depreciation will need to be subject to a new classifier. The rule applies to newly acquired fixed assets and property that has been commissioned in 2017.

· Transportation services for passengers and baggage rail transport General use in the long post is subject to zero bid. VAT (pp 9.3 of paragraph 1 of Art. 164 of the Tax Code of the Russian Federation).

Explanations in response to the requirements of the FTS In 2017, most companies will be required to pass in in electronic format. The rule is established for those who give declarations via the Internet (clause 3 of Art. 88 of the Tax Code of the Russian Federation).

Penalties for paying taxes

If companies be late with the payment of the tax, they will be accrued to penalties based on the 1/300 refinancing rate. From 01.10.2017.

What fundamentally new tax reporting in 2017 was introduced by the legislation of the Russian Federation?

From 01/01/2017 in the competence of the FNS - the administration of social contributions by programs:

• pension insurance;
• medical insurance;
• social insurance for temporary disability and support for maternity.

As a result, the firms have appeared a new report to the tax. We are talking about providing a new document in the FTS - a single calculation in the form approved by order of the Federal Tax Service of 10.10.2016 No. MMB-7-11 / [Email Protected]

When to take a new report to the tax? To provide a single calculation in the FNS in the quarter, up to the 30th of the month, which goes after the reporting period (paragraph 7 of Art. 431 of the Tax Code of the Russian Federation). If the staff of the company is more than 25 people, the document is surrendered via the Internet (paragraph 10 of Art. 431 of the Tax Code of the Russian Federation).

Charges to injury and receiving reporting on them remained in the competence of the FSS.

In addition to the form of a single calculation, other fundamentally new reports in the tax in 2017 did not appear. However, a large number of current reporting forms was updated.

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Property taxes: new in reporting

First of all, we are talking about reporting on various types Property:

1. On transport.
   Transport tax declaration for legal entities In 2017, the one should be applied to the order of the Federal Tax Service of Russia from 10.05.2017 No. MMB-7-21 / [Email Protected] The main innovation in its structure is the appearance of strings to specify payments on the Plato system, which can be applied as a tax deduction in cases provided by law.
2. Real estate.
   The declaration on the property tax on the Yurlitz in 2017 can be provided on a new form - the order introduced into circulation of the Federal Tax Service of the Russian Federation of March 31, 2017 No. MMB-7-21 / [Email Protected] For 2017 it is necessary to use it. It appeared, in particular:
   • section 2.1 (to reflect tax data on average annual price);
   • graphs to indicate the type of property code in Section 3.
3. In land.
   From 02.08.2017, the land tax declaration should also be provided on a new form - the commission of the Federal Tax Service of Russia from 10.05.2017 No. MMB-7-21 / [Email Protected] In it, in particular:
   • removed the field to indicate the type of economic activity of the Jurlitz;
   • the procedure for indication of tax benefits has been changed.

The structure of many "commercial" declarations has also changed - those on a regular basis for rent in the FTS private business.

Commercial taxes: new in reporting

In 2017, new forms of declarations are subject to apply:

1. On income tax (from reports for the 1st quarter of 2017), which was approved by order of the Federal Tax Service of the Russian Federation of October 19, 2016 No. MMB-7-3 / [Email Protected] Its main innovation is to fully reflect the trade assembly data that reduces income tax.
2. According to UNVD (also from the reporting for the 1st quarter of 2017), which is approved by the Order of the Federal Tax Service of the Russian Federation of October 19, 2016 No. MMB-7-3 / [Email Protected] The main difference is in the possibility of indicating IP with employees of the size of social contributions, which are paid for themselves.
3. NDFL - for IP on the OSN, as well as for the physical (for 2016) in the form, which was introduced by order of the Federal Tax Service of 10.10.2016 No. MMB-7-11 / [Email Protected] In it, the structure of Section 2 has changed most noticeably, in which they appeared, in particular:
   • count 002 to indicate 1 of 3 types of income (dividends, profits in controlled foreign firms, other income);
   • row 091 to indicate the size of the trading collection, which decreases NDFL at IP.
4. According to USN (for 2016) in the form approved by the Order of the Federal Tax Service of the Russian Federation of 26.02.2016 No. MMB-7-3 / [Email Protected] Main innovations in it:
   • the ability to indicate a reduced income rate;
   • the appearance of the subsection for the indication of the trade assembly data (which, as in the case of the OSR, reduces the tax).
5. For the Eschn, also for 2016 reported on the form entered by order of the Federal Tax Service of the Russian Federation of 01.02.2016 No. MMB-7-3 / [Email Protected]

The innovation here is in the appearance in Section 2 of the lines 045, in which the rate may be indicated (the one is applied according to paragraph 1 of article 346.8 of the Tax Code, or the one that is established by the subject of the Russian Federation).

Another common business tax is VAT. We study what's new in reporting on it.

What's new in VAT reporting?

Declaration on VAT Starting from the reporting for the 1st quarter of 2017 for rent in a new form - by order of the Federal Tax Service of Russia of December 20, 2016 No. MMB-7-3 / [Email Protected] It was adjusted by several sections at once. In particular, in Section 3, several new lines appeared, in which information on customs transactions can be specified.

Number of remarkable innovations in terms of VAT reporting can be attributed:

1. Supplement p. 4 art. 88 of the Tax Code of the Russian Federation, the norm obliging VAT payers to provide only electronic explanations on the declaration in the event that it is transmitted on TKS.
2. The appearance of a fine for failure to provide appropriate clarification (and not only VAT, but also for any taxes) in set time in the amount of 5000 rubles (paragraph 1 of Art. 129.1 of the Tax Code of the Russian Federation).

Russian employers must pass in 2017 a new report to the tax counterpart - a single calculation. In addition, the forms of declarations on most existing taxes have changed.

What changes on taxes, fees and insurance premiums will occur in 2017? How will the tax and financial statements? What will happen to insurance premiums due to their transfer under the control of the Federal Tax Service since 2017? What are the sizes of benefits next year? Such questions arise almost all accountants. Indeed, from next year, many amendments will begin to act tax legislation. In addition, there are a lot of changes in the legislation on insurance premiums. So, for example, since 2017, the tax inspectorates will be required quarterly to take a new form of calculation of insurance premiums. The deadlines for the delivery of the SZV-M will change, new CBC will appear, it will be necessary to fill out payment orders for the transfer of taxes and contributions. In addition, almost all organizations and IP engaged in trade will be obliged to switch to the application of online cash offices in 2017. We have prepared a small overview of the most important changes that the accountant needs to know to take into account their work in 2017.

Part One of the Tax Code

Insurance contributions will be regulated by the NK RF

From January 1, 2017, insurance premiums for compulsory pension and health insurance, as well as in case of temporary disability and in connection with the motherhood will be governed by the Tax Code of the Russian Federation. The corresponding changes are made to the first Tax Code RF (Chapter 2.1 of the Tax Code of the Russian Federation "Insurance Contributions", paragraph 3 of Art. 8 of the Tax Code of the Russian Federation). The essence of innovation is that all the basic principles acting on taxes from 2017 will also be distributed to insurance premiums. In this regard, since 2017, numerous amendments were made to the first Tax Code, for example:

• control compliance with the legislation on the above insurance premiums will be tax inspections within the framework of cameral and departure checks. It was secured in Article 87 of the Tax Code of the Russian Federation;
• paters of insurance premiums will be required to use the obligatory pre-trial order Resolution of disputes on insurance premiums with IFTS. This (paragraph 2 of Art. 138 of the Tax Code of the Russian Federation).

Recall that in 2016 the insurance premiums were regulated Federal law dated 24.07.2009 № 212-ФЗ "On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Fund for Mandatory Medical Insurance. " According to this law, the insured premiums mentioned above controlled the FIU and its territorial bodies. From January 1, 2017, this law loses its strength (Art. 18 of the Federal Law No. 2.07.2016 No. 250-FZ).

At the same time, insurance contributions from industrial accidents and professional diseases (contributions "on injuries") in 2017 will continue to regulate a separate federal law of 24.07.1998 No. 125-FZ "On compulsory social insurance against accidents on production and occupational diseases". This type of insurance premiums under the control of tax authorities did not move. They are still to administer and verify the social insurance fund authorities (FSS).

The tax authorities will require documents on payments that are not subject to contributions.

Since 2017, the Unified Calculation of Insurance Contributions must be submitted to tax inspections. Cm. " ". The tax authorities will conduct cameral checks of calculations on insurance premiums (clause 10 of Art. 88 of the Tax Code of the Russian Federation). At the same time from January 1, 2017 during cameral check Calculation of insurance premiums The inspectors will have the right to refer to organizations and IP information and documents confirming the reasonableness of reflection in the reporting of amounts that are not subject to insurance premiums, as well as confirming the legitimacy of the application of lower tariffs. This is provided for by the new paragraph 8.6 of Article 88 of the first Tax Code of the Russian Federation. Cm. " ".

Note that in the NK of the Russian Federation since 2017 did not provide for any special conditionsIn which the tax authorities are entitled to require the specified information and documents. In this regard, it is possible that if in 2017, in a single calculation of insurance premiums, to show unlawful payout contributions, the IFTS will surely require their documents in the manner determined by Article 93 of the Tax Code of the Russian Federation.

Since 2017, within the framework of a challenge checking for insurance premiums, tax inspectors will also have the right to request documents confirming the validity of the application of reduced insurance premium tariffs. Such amendments to Article 88 of the first Tax Code of the Russian Federation operate from January 1, 2017.

The offset of different types of insurance premiums has become impossible

From 2017 it is impossible to read different types Insurance contributions. The offset is allowed only within the contributions of the same type (clause 1.1 of Art. 78 of the Tax Code of the Russian Federation). So, let's say, overpays on pension contributions since 2017, it is possible to consider only at the expense of future payments on them. The offset of this overpayment in the invoice for medical or social contributions The company since 2017 is not entitled.

Recall that until 2017 it was possible to read any insurance premiums that administered the same foundation. For example, overpayment of insurance premiums on compulsory pension insurance could be considered at the expense of medical contributions.

In IFTS, you will need to report the powers of separate units

Since 2017, the payers of insurance premiums (heads) have a new duty. Since the new year, they will need to report to the IFTS on the location of the head organization that their separed division (branch, representation) on the territory of Russia is endowed with (or deprived) authority to accruem payments and remuneration to individuals. To report this is necessary within one month from the date of entry (deprivation) of such powers (sub. 7 p. 3.4 of Art. 23 of the Tax Code of the Russian Federation). However, keep in mind that this obligation applies only to separate divisions that ended up (deprived) with the authority in 2017 and later. If the benefits and remuneration of individuality were charged with separate units and before (for example, in 2016), it is not required to report anything to the IFTS. This is true in paragraph 2 of Article 5 of the Federal Law No. 243-FZ 0.07.2016. The forms of the specified messages and the order of their transfer to the tax authorities in electronic form should define the FTS. This is provided for by paragraphs 3 and 4 of paragraph 7 of Article 23 of the Tax Code of the Russian Federation.

Cancel explanations on VAT can only be electronically

From January 1, 2017, the explanations for electronic declarations on VAT will be given in the IFTS only in electronic form in telecommunication channels (TKS). The format of the representation of such explanations in electronic form will approve the FTS. IN paper Explanations of contradictions in tax returns will not be considered submitted to the tax declarations. That is, the delivery of paper explanations will lose all meaning. The corresponding innovation appeared in a new paragraph 4 of paragraph 3 of Article 88 of the Tax Code of the Russian Federation (sub. "A" of paragraph 6 of Art. 1 of the Federal Law of 01.05.2016 No. 130-FZ).

Recall that the explanation of the submitted VAT Declaration The tax inspectorate may request during cameras. This may occur if errors and contradictions will be detected in the declaration (paragraph 3 of Art. 88 of the Tax Code of the Russian Federation). Until 2017, the requirements for the form of such explanations were not established. The FTS allowed that they could be handed over in free form: "On paper", or in a formalized form for TKS (letter of the Federal Tax Service of Russia from 06.11.2015 No. E-4-15 / 19395). Since 2017, this issue will be regulated by tax legislation, and not clarifications from tax authorities.

We add that with regard to cameral inspections for other taxes, explanations at the request of tax authorities in 2017, as before, it will be possible to represent "on paper". The electronic form of explanation becomes mandatory only with respect to the VAT Declaration. It will be reminding, too, can only be handed over in electronic form through the operator electronic document management (para. 1, paragraph 5 of Art. 174 of the Tax Code of the Russian Federation).

A penalty has been introduced for failure to submit explanations about VAT Declaration

If, within the framework of the challenge of the VAT declaration, the tax authorities requested explanations (paragraph 3 of Art. 88 of the Tax Code of the Russian Federation), then they must be submitted within five days. However, the tax legislation did not contain any responsibility for non-fulfillment of the Requirements Requirements. And some taxpayers simply ignored the requests of tax inspections.

From January 1, 2017, the situation will change. For the failure to submit (untimely presentation) of the explanation, a fine of 5,000 rubles was introduced, and 20,000 rubles for a re-violation during the calendar year. This is provided for by the new version of Article 129.1 of the Tax Code of the Russian Federation, which was introduced by paragraph 13 of Article 1 of the Federal Law of 01.05.2016 No. 130-FZ.

Allowed to pay taxes, fees and insurance premiums for other persons

Taxes, fees and insurance premiums can be voluntarily paid for third parties. This amendment is made to Article 45 of the Tax Code of the Russian Federation (Federal Law of November 30, 2016 No. 401-FZ). It was previously envisaged that the taxpayer is obliged to fulfill the obligation to pay tax exclusively. However, now in Article 45 of the Tax Code of the Russian Federation, it was ordered that the payment of the tax could be made by another person. However, it is specified that another person after paying the tax for third parties will not be entitled to demand the return of the tax paid.

In connection with the designated amendments to the Tax Code of the Russian Federation, for example, founders and directors will be able to pay taxes for their firm. Before voluntarily pay taxes for third parties it was impossible. Therefore, even if the director had money, pay off tax debts He could not for the company (a letter of the Ministry of Finance of Russia dated February 14, 2013 No. 03-02-08 / 6). Now the situation has changed. Besides:

Individuals also got the opportunity to pay taxes for others. individuals or IP;
One organization has the right to pay taxes, penalties and fines for another company.

At the same time, the legislators have provided a phased transition:

• from November 30, 2016, third parties have the right to pay for others any taxes and fees (for example, state duty);
• from January 1, 2017, other persons are entitled to pay for other insurance premiums (that is, from the date, when the insurance premiums are transferred under control of the FTS).

From October 1, introduced a new procedure for calculating pennels for organizations

The procedure for calculating the penalty is regulated by Article 75 of the Tax Code of the Russian Federation. Now it is envisaged that penalties are calculated using the 1/300 refinancing rate established by the Bank of Russia (paragraph 4 of Art. 75 of the Tax Code of the Russian Federation). Such a bet is applied in all tax plates, regardless of who violated the payment period: an individual, IP or organization.

From October 1, 2017 for individuals and individual entrepreneurs nothing will change. This follows from the provisions of the Federal Law of November 30, 2016 No. 401-FZ. They still have to calculate penalties based on the 1/300 refinancing rate operating during the period of delay. However, significant changes in the calculation of the penny from the specified date will affect the organization. They will have to calculate the penalty in a new way, namely:
For the delay in execution of the obligation to pay taxes or insurance premiums to 30 calendar days (inclusive) - it will be necessary to calculate penalties based on the 1/300 of the refinancing rate during the delay.
For the delay in execution of the obligation to pay taxes or insurance premiums for more than 30 calendar days - it will be necessary to calculate penalties based on the 1/300 refinancing rate operating in a period of up to 30 calendar days (inclusive) such delay, and 1/150 rates - refinancing acting in the period starting from the 31st calendar day Such a delay.

Thus, from October 1, 2017, organizations will need to pay more penis if the proceedings on the payment of taxes or insurance premiums will be more than 30 calendar days. It should be noted that new order The calculation of the penalty will need to be applied to the "old" debts, which were formed until October 1, 2017. Cm. .

With guarantors will collect debt in extrajudicial

One way to ensure the responsibilities for paying taxes and insurance premiums is guarantee (Art. 74 of the Tax Code of the Russian Federation). Tax legislation provides that if the organization or IP want to postpone the payment of taxes or insurance premiums at a later date, the IFTS has the right to demand the involvement of guarantors to this procedure. Under the guarantee agreement, the guarantor affects the tax authorities to fully fulfill the obligation of the taxpayer on the payment of taxes or insurance premiums if the latter does not pay the amount due and the corresponding penalties within the prescribed period. This follows from article 74 of the Tax Code of the Russian Federation (as amended by the Federal Law of 07/03/2016 No. 243-FZ, which has spread the possibility of providing guarantee for insurance premiums since 2017).

Previously, it was planned that if the taxpayer does not pay the due amount, the tax inspectorate is entitled to recover debts from the guarantor only judicial order. However, the situation has changed. In connection with the entry into force of the Federal Law of November 30, 2016 No. 401-FZ "On Amendments to Parts First and the Second of the Tax Code of the Russian Federation and individual legislative acts The Russian Federation "tax authorities will be able to collect debt from guarantors without trial. Such amendments were submitted to paragraph 3 of Article 74 of the Tax Code of the Russian Federation.

Tax debts and insurance premiums of organizations contribute from individuals

Federal Law of 30.11.2016 No. 401-FZ introduced amendments to Article 45 of the first Tax Code of the Russian Federation. The amendments provide for that from November 30, 2016, tax inspectors in court may require recovery from individuals arrears of organizations, if there is interdependence between organizations and individuals. Since 2017, from individuals may require debt repayment and insurance premiums. First of charge, it was possible only with affiliates.

From July 1, the tax authorities will issue a document on the status of tax residents

From July 1, 2017, the tax inspectors received the right to issue documents in the statement of individuals (or their representatives) electronic form or "on paper" confirming the status of a tax resident. Such powers in the tax authorities provided in the new subparagraph 16 of paragraph 1 of Article 32 of the Tax Code. The procedure for issuing such documents should approve the Federal tax Service. This is provided for by subparagraph "b" of paragraph 4 of Article 1 of the Federal Law of 30.11.2016 No. 401-FZ "On Amendments to the Party of the First and Word of the Tax Code of the Russian Federation and individual legislative acts of the Russian Federation".

Recall that tax residents are citizens actually in the Russian Federation at least 183 calendar days within 12 of the following in a row (paragraph 2 of Art. 207 of the Tax Code of the Russian Federation). At the same time taxation NDFL revenue employees - tax residents of the Russian Federation differs from taxation of income of workers who are not tax residents RF. Earlier, not the Tax Code of the Russian Federation, nor any other regulatory documents There was no list of documents that would confirm the tax status of the taxpayer. Officials clarified that the organization had to establish the tax status of individuals - recipients of income on the basis of the characteristics of each particular situation (the letter of the Ministry of Finance dated 16.03.2012 No. 03-04-06 / 6-64). From July 1, 2017, everything should be easier. An individual will be able to receive confirmation of its status as a tax resident and submit such a document at the request.

WFNS will finish individuals who do not report real estate and cars

If the tax inspectorate did not send a notice to the payment of tax on the property of individuals or transport tax, the physicist is obliged to show the initiative and inform the objects of the objects mentioned above, as well as to present the guidelines. These information must be transferred until December 31, following the expired tax period - paragraph 2.1 of Article 23 of the Tax Code of the Russian Federation.

In 2016, no fines have no fines before the failure to fulfill this duty. However, from January 1, 2017, the failure to disagreement is provided for a fine - 20 percent of the unpaid amount of the tax against the "hidden" from the inspectors of the taxation object (paragraph 3 of Article 129.1 of the Tax Code of the Russian Federation).

Inn can be obtained in any tax inspection

From January 1, 2017, the INN can be obtained in any tax inspection, and not only at the place of residence or the place of stay. The amendment is submitted to paragraph 7 of Article 83 of the Tax Code of the Russian Federation. This innovation informed the FTS on its website: "The principle of extraterritoriality in providing public services to the tax authorities is one of the main activities in the activities of the Federal Tax Service of Russia. From January 9, that is, the first working day of 2017, all territorial tax authorities serving individuals begin to accept applications on the registration of an individual and issuing a certificate of registration regardless of the place of residence (place of stay) of an individual. A statement on registration may be represented in any tax authority With a personal visit or sent by mail. "

Value Added Tax (Chapter 21 of the Tax Code of the Russian Federation)

Appeared "Google Tax"

Since 2017, legislators have identified the procedure for paying VAT from Internet services that foreign companies provide individuals in the territory of the Russian Federation (including access to databases, advertising services, domain names, hosting, website administration, etc.). Innovations on VAT collection from such organizations are provided for by the Federal Law of 03.07.2016 No. 244-FZ. So, in particular, since 2017:

• determined the concept of services rendered in electronic form;
• established, in what order of a foreign company to take tax accounting and pay VAT;
• clarified as a foreign company to use " personal Area taxpayer "to file electronic Declaration VAT;

The amendments received the informal name "Google Tax", since the changes, in particular, will affect similar foreign companies as Google, who work in Russia. The purpose of the appearance of amendments is to create a competitive environment for foreign and Russian sellers of electronic services. The fact is that until 2017, individuals were more profitable to acquire electronic content from foreign companies, since its value did not include VAT. The services of Russian IT companies, on the contrary, have taxed. The elimination of this inequality and directed the designated adjustments of VAT legislation.

More printed publications will be able to apply a reduced VAT rate.

VAT rate in the amount of 10 percent can be applied by print editions in which the volume of advertising does not exceed 45 percent. Formerly, we recall, the decade of percent VAT rate could be applied editions if the share of advertising in them did not exceed 40 percent. Thus, more printed publications will be able to apply a reduced tax rate in 2017. The amendment was introduced into the eighth sub-clause 3 paragraph of Article 164 of the Tax Code of the Russian Federation by Federal Law of November 30, 2016 No. 408-FZ "On Amendments to Article 164 of Parts of the Second Tax Code of the Russian Federation".

Expanded the list of operations that are not subject to VAT operations

From January 1, 2017, the operations for issuing guarantees or guarantees (for non-bank organizations) are exempt from VAT. The amendment was introduced by sub-clause "b" of paragraph 1 of Article 2 of the Federal Law of November 30, 2016 No. 401-FZ.

More organizations will be able to reimburse VAT in the applicant

From July 1, 2017, organizations that organizations are able to compensate for VAT in a declarative procedure that the obligation to pay VAT is provided by guarantee. In this case, the guarantor will have to meet certain requirements. The amendment is enforced by subparagraph "A" and "B" of paragraph of Article 2 of the Federal Law of November 30, 2016 No. 401-FZ.

Increased the period of bank guarantee for the declaration of VAT reimbursement

From January 1, 2017, the validity period bank guarantee For a declarative indemnity, VAT will have to expire no earlier than 10 months from the date of filing the tax declaration in which the tax on reimbursement. Before the term was eight months. The basis - subparagraph "B" of paragraph 5 of Article 2 of the Law of November 30, 2016 No. 401-FZ.

Changed the requirement for a guarantee agreement for the applicant order of VAT reimbursement

From July 1, 2017, the term of the contract of the guarantee should expire no earlier than 10 months from the date of filing the tax declaration, in which the amount of VAT for refunds is declared. For the first time, the change period of the bank guarantee was to expire no earlier than eight months.

Tax on income of individuals (ch. 23 of the Tax Code of the Russian Federation)

The costs of assessing the qualifications of employees were freed from NDFL

Since 2017, the Federal Law of July 3, 2016 No. 238-FZ "On Independent Qualification Assessment" comes into force. According to this law, special centers will conduct an independent assessment of the qualifications of individuals. The employer with the written consent of the employee will be able to send it to such an assessment and pay for its passage. Cm. " ".

By general rule If the employer pays any services for his employee, then the latter has income in kind (clause 2 of Art. 211 NK). Therefore, paying an independent evaluation of his qualifications, a company such as a personal income tax agent, would have to include the amount of payment to the NDFL base. However, in order to stimulate independent evaluation Qualifications legislators have provided taxes "Benefits". So, in particular, from January 1, 2017, income taxed by NDFL is not required to include the cost of an independent evaluation of the employee's qualifications for compliance with professional standards. These amendments are made to the list of incomes not subject to taxation of NDFL (paragraph 2.1 of Art. 217 of the Tax Code of the Russian Federation). They are provided for paragraph 1 of Article 1 of the Federal Law of 07/03/2016 No. 251-FZ.

Introduced a tax deduction for expense of independent qualification assessment

The person who himself pays an independent qualification assessment for compliance with the professional standard, since 2017 will be able to obtain a social deduction for the amount of expenses for such certification. However, we note that the limit will be provided by the amount of deduction. His value in aggregate with some other social deductions will not be able to exceed 120,000 rubles a year. This is said in the new subparagraph 6 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation (it was introduced by paragraph 1 of Article 1 of the Federal Law of 03.07.2016 No. 251-FZ).

Bonuses on loyalty programs were freed from NDFL

From January 1, 2017, points and bonuses enrolled on a bank card of individuals on loyalty programs, NDFLs are not subject. We are talking, for example, about the situation, when a person pays in restaurants, shops or gas stations bank card, and to his account after some time, a certain percentage of the amount spent (" cash Back"). This "bonus" is not subject to income tax from 2017 subject to certain conditions. So, for example, for this purpose, bonuses should be returned to the card on the conditions of public offer. Also, the legislators provided that if the designated points and bonuses are paid within the framework of labor relations, the exemption from NFFL will not be applied. This is described in more detail in a new paragraph 68 of Article 217 of the Tax Code of the Russian Federation. It was introduced by paragraph 8 of Article 2 of the Federal Law of 03.07.2016 No. 242-FZ. Note that until 2017, the Bonuses on loyalty programs were subject to NDFL common order. The Ministry of Finance reported, in particular, in a letter dated 13.01.2015 No. 03-04-06 / 69407.

Social deduction for life insurance can be obtained at the place of work.

Since 2017, employees will be able to teach social deduction on personal income tax in the amount of contributions under the voluntary life insurance contract at the employer before the end of the year. The employer will be obliged to provide such a deduction from that month in which the worker will turn on its receipt. Relevant amendments are made to Part 2 of Article 219 of the Tax Code of the Russian Federation.

Before the saline could receive social deductions under contracts on voluntary insurance Life only through the tax inspection. To do this, it was necessary to wait for the end of the calendar year and to file a declaration in the form of 3-NDFL. Since 2017, individuals have the right to choose the most convenient option: to receive deduction or through an employer or through the tax.

The deduction in 2017 can take advantage if life insurance is paid:

• for myself;
• for a spouse (including widow, widow);
• for parents (including adoptive parents);
• for children (including adopted under guardianship (guardianship)).

One-time cash payment to pension was freed from NDFL

In January 2017, pensioners are relying a one-time cash payment to a pension in the amount of 5,000 rubles. "". Such payment will not be subject to NDFL. This is provided for by the new clause 8.5 of Article 217 of the Tax Code of the Russian Federation. About this accountant can inform employees if they will apply for advice on this issue. The amendment was introduced by the Federal Law of November 30, 2016 No. 400-FZ "On Amendments to Article 217 of Parts of the Second Tax Code of the Russian Federation in connection with the adoption of the Federal Law" On a One-time Monetary Pay to citizens receiving a pension. "

Extended list of tax agents on personal income tax

On January 1, 2017, more Russian organizations will be recognized tax agents by ndfl. Thus, from the specified date in the new clause 7.1 of Article 226 of the Tax Code of the Russian Federation, it is provided that the tax agents are recognized russian organizationsValidation money allowance, monetary content wages, other remuneration (other payments) to military personnel and persons of civilian personnel (federal state civil servants and employees) of the Armed Forces of the Russian Federation. Such organizations will be obliged to register in the tax inspection at the place of their stay, to hold and list the personal income tax with the above payments. Amendment on registration of such organizations, legislators completed Article 83 of the Tax Code of the Russian Federation. The amendment is made by Federal Law of November 30, 2016 No. 399-FZ "On Amendments to Article 83 and 84 of the Part One and Article 226 of the second Tax Code of the Russian Federation".

Some revenues of self-employed persons were freed from NDFL

List non-taxable payments Additional income of 2017-2018, which salts received from citizens for services for personal, homework:

• on the supervision and care of children, sick people, older people older than 80 years and other persons who need care;
• on tuting;
• cleaning residential premises, housekeeping.

Do not pay income tax Since 2017 specified income Self-trampled individuals are subject to the fact that they will fall asleep in the IFNS about their activities. At the same time, the authorities of the constituent entities of the Russian Federation may establish other types of services for personal, homework, revenues from which are exempt from NDFL. Cm. " ".

Updated 3-NDFL declaration applies

Declaration on NDFL for 2016 will need to be handed over to the updated form. Changes in the form of the declaration and the order of its completion are made by order of the Federal Tax Service of Russia of 10.10.2016 No. MMB-7-11 / 552. Note that the officials from the FNS corrected not the entire form of the declaration, but only some of its sheets. So, for example, we updated Section 2, in which they consider the base and tax on personal income tax, as well as sheets b, d2, s, e1, I.

As for directly adjustments,, for example, in the E1 sheet "Calculation of standard and tax deductions"The figure 280000 was replaced by 350000, since since 2016 deduction to the child is provided to a month, in which the taxpayer's income taxed at a rate of 13% will exceed 350,000 rubles. Cm. " ".

Recall that the individuals who must pay the NDFL independently and report on income, serve 3-NDFLs no later than April 30 (paragraph 1 of Art. 229 of the Tax Code of the Russian Federation). In the same time, they rent declarations and individual entrepreneurs on the basis. Moreover, regardless of whether they had income during the year (the letter of the Ministry of Finance of Russia from 10/30/15 No. 03-04-07 / 62684). Since April 30, 2017 is Sunday, and on May 1 - a non-working holiday day, to hand over the 3-NDFL declaration for the updated form for 2016 is needed no later than 2 May 2017 (this is Tuesday). Cm. " ".

The coefficient-deflator for calculating the patent value will be 1,623

The deflator coefficient is used to adjust advance payments foreign citizens From the visa-free countries that work on the basis of a patent for hiring individuals (for personal, domestic and other similar needs), as well as in organizations or IP. These employees are obliged to make a monthly fixed advance payment payments for NDFL for the period of the patent in the amount of 1200 rubles. However, this amount is indexed annually taking into account the deflator coefficient and the regional coefficient (paragraph 2 and 3 of Art. 227.1 of the Tax Code of the Russian Federation). The size of the deflator coefficient for 2017 for these purposes will be 1,623. This is provided for by order of the Ministry of Economic Development of 03.11.2016 No. 698. In 2016, the value of the coefficient was 1.514 (by order of the Ministry of Economic Development of the Russian Federation of 20.10.15 No. 772).

Profit Tax (Chapter 25 of the Tax Code of the Russian Federation)

Approved a new form of income tax declaration

The new income tax declaration is approved by the order of the Federal Tax Service of Russia from 10/19/16 No. MMB-7-3 / 572. Also this order approved the procedure for filling out a new declaration and its electronic format. Reported on a new form is needed since reporting for 2016. The declaration on income tax for 2016 must be submitted under a new form no later than March 28, 2017 (paragraph 4 of Art. 289 of the Tax Code of the Russian Federation).

Note, in the new form of the Declaration taken into account the amendments to the Tax Code of the Russian Federation. So, in particular, the declaration list 02 was supplemented with rows 265, 266 and 267, which need to reflect a trade fee that reduces income tax. Also adjusted sheet 03 "Calculation of income tax with income held by the tax agent." It added a line for dividends, "taxes from which are calculated at a rate of 13 percent." Recall that from January 1, 2015, the income tax rate for dividends received, respectively, by Russian organizations and individuals - tax residents of the Russian Federation, increased from 9 to 13 percent. Therefore, it was necessary to adjust the sheet 03.

Also, new sheets have appeared in the new tax declaration:

• sheet 08 "Income and taxpayer expenditures that carried out independent (symmetric, back) adjustment." An independent adjustment is made by organizations that are in the transaction between interdependent persons We used non-market prices and thus lowered the amount of the tax (clause 6 of Article 105.3 of the Tax Code);
• sheet 09 "Calculation of tax on the profit of organizations from income in the form of profits of a controlled foreign company" (KIC).

The cost of assessing the qualifications of workers can be included in expenses

As we have already said above, from January 1, 2017, federal law of 03.07.2016 N 238-FZ "On an independent qualification assessment" enters into force. Cm. " ".

Since 2017, employers in other expenses will be able to include the cost of an independent evaluation of employees for their compliance with professional standards. For this, they expanded the list of expenses taken into account when calculating income tax (new subparagraph 23 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation as amended by Federal Law on 03.07.2016 No. 251-FZ).

To take into account the costs of an independent assessment of the organization will be entitled, subject to two main conditions (paragraph 3 of Art. 264 of the Tax Code of the Russian Federation):

• an independent assessment of qualifications was carried out on the basis of an agreement on the provision of relevant services;
• an independent assessment of the qualifications of an individual who concluded an employment contract with the taxpayer is carried out.

Keep in mind that organizations will need to have confirmation documents to recognize the costs of certification. For example, it will be necessary to have the written consent of the employee who was sent to an independent qualification assessment (para. 2 Article 196 of the Tax Code of the Russian Federation). In addition, since 2017, in order to account for the cost of the new paragraph 5 of paragraph 3 of Article 264 of the Tax Code of the Russian Federation, the storage time of documents confirming the costs of an independent assessment was determined. They will be needed to store at least 4 years.

Updated classification of fixed assets for depreciation groups

Since 2017, a new all-Russian classifier of fixed assets (OKOF) has been applied. It was adopted and put into effect by order of Rosstandart dated 12.12.2014 No. 2018. In this regard, there were changes to the classification of fixed assets. Decree of the Government of the Russian Federation of 01.01.2002 No. 1. Accordingly, since 2017, the classification of fixed assets in depreciation groups will change. New codes should be used for fixed assets that will put into operation from January 1, 2017. This is confirmed by the email of the Ministry of Finance of 08.11.2016 No. 03-03-RD / 65124. Cm. " ".

Clarified the value of "controlled debt"

For the purpose of taxation of profits, such a loan arrerate (loan) is recognized, in which the lender (lender) or the person who issued the provision (for example, guarantee or guarantee) is a foreign company, directly or indirectly owning more than 20 percent authorized capital Borrower, or an affiliated Russian organization. Previously, it was followed from paragraph 2 of Article 269 of the Tax Code of the Russian Federation in 2016.

From January 1, 2017, the concept controlled debt will be clarified. The debt will be controlled (paragraphs 2-4 of Article 269 of the Tax Code of the Russian Federation):

• in front of a foreign interdependent organization;
• before the organization, which is considered interdependent in relation to a foreign counterparty;
• for which these organizations act as guarantors, guarantors, etc.

Articles 1 of the Federal Law of February 15, 2016 No. 25-FZ are provided for.

Controlled debt will be determined by the population of loans

The amount of controlled debt will be calculated on the basis of the totality of all obligations of the taxpayer who have signs of such debt (clause 3 of Art. 269 of the Tax Code of the Russian Federation). This is provided for by the Federal Law of February 15, 2016 No. 25-FZ.

Preferential tax rates introduced for participants in regional investment projects

From January 1, 2017, participants in regional investment projects Affairs will be charged:

• to the federal budget - at a rate of 0 percent;
• the budget of the subject of the Russian Federation is at the rate established by the regional authorities (from 0% to 10%).

More income that are not included in the tax base

From January 1, 2017, the tax base does not include income from services for the provision of guarantees (guarantees) in case all parties of the transaction - Russian organizations (except banks).

Clarified the concept of dubious debt

From January 1, 2017, if the organization has a counter-commitment (payables) before the counterparty, then only the part of the receipt will be dubiously debt that exceeds the existing accounts debt.

Canceled losses transfer limit for 10 years

From January 1, 2017, the amount of loss can be transferred for all subsequent years, and not only for 10 years, as it was until 2017. This is provided for in paragraph 25 of Article 2 of the Federal Law of 30.11. 2016 No. 401-FZ.

Approved a limit of a loss that can be taken into account in 2017-2020

During the periods from January 1, 2017 to December 31, 2020, the tax base for income cannot be reduced by losses of past years by more than 50 percent. This follows from paragraph 25 of Art. 2 of the Law of November 30, 2016 No. 401-FZ.

Changed rates between federal and regional budgets

In 2017-2020, income tax rates are:

• to the federal budget - 3 percent;
• the regional budget is 17 percent.

This follows from paragraph 26 of Article 2 of the Federal Law of 30.11.2016 No. 401-FZ. Until 2017, 2 percent was sent to the federal budget, and in the regional - 18 percent. Cm. " ".

Specified the procedure for calculating and using a reserve for doubtful debts

From January 1, 2017 annual amount The reserve for doubtful debts cannot exceed 10 percent of the annual revenue. During the year, the amount of the reserve may not exceed (on the choice of the organization):

• or 10 percent of revenue for the previous year;
• either 10 percent of revenue for the current reporting period. The foundation is the Federal Law of November 30, 2016 No. 405-FZ.

Property tax

Information about the cadastral value of real estate objects should be taken from a single real estate registry

Since January 2017, the Unified State Register of Rights (USRP) is united with the State Real Estate Cadastr (GKN). As a result, a single state register of real estate (EGRN) appeared. It is envisaged that since 2017, when calculating the property tax of organizations, information about cadastral value The real estate should be taken from the Unified State Register of Real Estate (EGRN). Also, in relation to shopping and entertainment and business centers, it is clarified that objects are recognized in respect of which the appointment, the allowed use or name specified in EGRN indicates the possibility of conducting relevant activities (amendments are made by Federal Law of 30.11.16 No. 401- FZ).

Changed the procedure for payment of property tax from cadastral value if the property information was not included in the registry until January 1

Since 2017, in real estate facilities, not included in regional lists before January 1, paying tax on cadastral value only from next year. From January 1, 2017, this list will appear only administrative and non-residential premises. At the same time, in relation to residential premises, the "Cadastral" property tax will need to pay regardless of when they were included in the appropriate list. The amendment is provided for by subparagraph "E" of paragraph 57 of Article 2 of the Federal Law of November 30, 2016 No. 401-FZ.

Simplified tax system (chapter 26.2 of the Tax Code of the Russian Federation)

Increased income limit to preserve the right to USN

In 2017, the UCN can be used until the income of the "Simplist" will not exceed 150 million rubles. Before (in 2016), income limit without taking into account the deflator coefficient was equal to 60 million rubles, and taking into account the deflator - 79,740,000 rubles. Thus, more organizations and IP will be able to apply "simplified" and have more in circulation money. The increase in the limit is provided for by the Federal Law of November 30, 2016 No. 401-FZ.

Increased maximum income for the transition to USN

Go to the USN, we will remind, allowed from the beginning of next year (paragraph 1 of Art. 346.13 of the Tax Code of the Russian Federation). To do this, it is required until December 31 to transfer a statement about such a transition to the tax inspection. Cm. " ".

From 2018, go to USN since 2018, if the revenues for the first nine months of 2017 will be within 112.5 million rubles. Previously, the limit without taking into account the deflator coefficient was equal to 45 million rubles, and taking into account the deflator - 59 805,000 rubles. Thus, thanks to the amendments, more organizations and the IP will be able to move to the use of a simplified tax system.

For comparison: if the organization is going to go to USN since 2017, its income in January - September 2016 (nine months) should not exceed 59,805,000 rubles. (Order of the Ministry of Economic Development of 10/20/2015 No. 772). In 2017, for nine months it will be possible to have income within 112.5 million rubles. The amendment was introduced by federal law of 30.11.2016 No. 401-FZ.

Set the deadline for filing a notification about the transition with UNVD on USN

As a general rule, the organization and IP are transferred to USN from the beginning of the calendar year (paragraph 1 of Art. 346.13, paragraph 1 of Art. 346.19 of the Tax Code of the Russian Federation). but special rules Provided for taxpayers moving to "simplified" from another special process - UTII. They can work on the USN from the beginning of that month, in which the obligation to pay the "imputed" tax (paragraph 2 of paragraph 2 of Article 346.13 of the Tax Code of the Russian Federation). To carry out the transition to UCN, organizations and IP should be submitted to the tax authority notification of the transition to the USN, the form of which is approved by the Order of the Federal Tax Service of Russia of 02.11.2012 No. MMB-7-3 / 829.

The deadline for the name of the named notification on the transition to the USN earlier tax legislation was not defined. Therefore, the legislators have made changes to paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation and registered that from 2017 to submit a notice no later than 30 calendar days from the date of termination of the obligation to payment of ENVD. Before the question of the deadlines for the filing notification was regulated only at the level of clarification of financiers (the letter of the Ministry of Finance of Russia dated September 12, 2012 No. 03-11-06 / 2/123). The amendment is provided for by federal law of 30.11.2016 No. 401-FZ.

Increased threshold value of fixed assets

In 2016, the company could use USN if the residual value of its fixed assets did not exceed 100 million rubles. It is required to determine this value according to the accounting rules (PP. 16 of paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation). C 2017, the maximum plank at the cost of assets will increase to 150 million rubles. Accordingly, from January 1, 2017, the company and IP will have the right to rely on the new maximum limit on residual value His OS. That is, the taxpayer has the right to switch to USN since 2017, if on January 1, the fixed assets are worth it, let's say more than 100 million, but less than 150 million.

The action of the deflator coefficient is suspended until 2020

The deflator coefficient was previously used to adjust the income limit, in which the transition to the USN, as well as the limit income, with exceeding the right to "simplified" (paragraph 2 of Article 326.12, paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation). In 2016, such a deflator coefficient was 1.329. It was approved by order of the Ministry of Economic Development of the Russian Federation of 10/20/15 No. 772. So, for example, the taxpayer lost the right to use USN, if in 2016 its revenue after the use of the coefficient exceeded 79.74 million rubles (60 million rubles. × 1.329).

Since 2017, the action of the deflator coefficient is suspended until January 1, 2020. Before this date, it will not be necessary to index on the deflator coefficients 120 and 90 million rubles, respectively. That is, these limits will not change for several years in a row. And for 2020, the deflator coefficient will be equal to 1 (paragraph 4 of Art. 4 of the Federal Law of 03.07.2016 No. 243-FZ).

For more information about the listed changes in USN, see "".

Updated the book of income and expenses

C 2017, the Organization and IP on the "Simplist" should conduct an updated book for income and expenses, approved by the Order of the Ministry of Finance of Russia of 10/22/2012 No. 135n. In the updated book, a new section V appeared, in which taxpayers on the USN with the object "income" should show a trading fee that reduces tax on the USN. Previously, there was no special lines in the book. In addition, to stamp in the book of accounting and expenses since 2017 will be required if such a press is in principle, there is an organization. That is, the presence of print will become optional. Also in column 4 "Revenues" of the Book I section of the Books does not need to indicate the profit of controlled foreign companies. This will appear refinement in the order of filling the book. Changes in the form of accounting of income and expenses, as well as in the order of filling, made by order of the Ministry of Finance of the Russian Federation dated December 7, 2016 No. 227n. This order was officially published on December 30, 2016 and enters into force on the expiration of one month from the date of its official publication and not earlier than the first number of the tax period according to USN (that is, years). Therefore, apply an updated book from January 1, 2017. Redo the book of accounting for income and expenses, which was carried out in 2016, no need.

Canceled special CBK for minimal tax with USN

Since 2017, a separate CBC has been canceled for minimal tax, which is paid by the company on the USN with the object "Revenues minus expenses" (Order of the Ministry of Finance of Russia of 20.06.2016 No. 90N).

The CBC used in 2016 to pay for a single tax, arrears and penalties on the USN will also be used since 2017 to pay minimum tax. In connection with this change minimum tax Already in 2016 it will be necessary to list on the CBC for the usual "simplified" tax - 18210501021011000110. See "".

Note that there were two separate code for companies on the USN with an object "Revenue minus costs". Because of this, confusion arose. If the company mistakenly listed advances to the CBC minimum tax, then the inspectors charged the penalty. This, of course, was unfair. Cm. " ".

At USN, it will be possible to take into account the costs of an independent assessment

Since 2017, the Federal Law of July 3, 2016 No. 238-FZ "On Independent Qualification Assessment" comes into force. We have already spoken about this in the "NDFL" sections and the "income tax" of this article. Cm. " ".

Since the next year, the organization and IP on the UPN with the object "income minus expenses" will be able to take into account the costs of an independent assessment of the qualifications of employees in expenditures (PP. 33 of paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation). To this end, the rules will be applied for which the cost of independent such assessment is taken into account in income tax costs. That is, in particular, the organization and IP will have to have access to documents confirming the implementation of an independent assessment.

Unified tax on imputed income (Chapter 26.3 of the Tax Code of the Russian Federation)

IP was allowed to reduce ENVD on insurance premiums "for themselves"

From January 1, 2017, IP - employers will be able to reduce ENVD on insurance premiums paid for both employees and for themselves. This amendment is made by Federal Law of 02.06.2016 No. 178-ФЗ in subparagraph 1 of paragraph 2 of Article 346.32 of the Tax Code of the Russian Federation. Reduce "imputed" tax on contributions "for itself" Individual entrepreneurs will be able to within 50 percent.

Note that earlier the IP, which makes payments in favor of the physical, was not entitled to reduce the "imputed" tax on his personal contributions (letters of the Ministry of Finance of Russia dated July 17, 2015 No. 03-11-11 / 41339). "Simplified", in turn, could do this (paragraph. 1 of paragraph 3.1 of Art. 346.21 of the Tax Code of the Russian Federation). Such inequality legislators apparently decided to eliminate.

There will be a new composition of household services for UNVD

From January 1, 2017, new editions of the All-Russian Classifier for Economic Activities (OKVED2) and the All-Russian Classifier of Products on Economic Activities (OKPD2) will come into force. Accordingly, the list of household services for the purposes of UTII will need to be determined by new classifiers. Codes of household services established the Government of the Russian Federation by its order dated November 24, 2016 No. 2496-P (paragraph 4 and 7 of Article 1 of the Federal Law of 07/03/2016 No. 248-FZ). Acting before OKUN (OK 002-93, approved by the Resolution of the State Standard of Russia from 28.06.1993 No. 163) will lose force from January 1, 2017. This is provided for by order of Rosstandard dated January 31, 2014 No. 14th.

Compared to the old classifier, the majority of household services remained the same. For example, repair clothes, shoes, household appliances, laundry services, hairdressers and beauty salons, etc.

The coefficient deflator K1 in 2017 will not be increased

When calculating ENVD, the base yield is multiplied by the deflator coefficient (K1). In 2017, the value of the coefficient K1 will remain at the 2016 level (that is, it will be 1.798). This follows from the order of the Ministry of Economic Development of 03.11.2016 No. 698. The same coefficient is established in Article 11 of the Federal Law of November 30, 2016 No. 401-FZ.

We add that it was previously planned to establish a deflator coefficient for UTII immediately for three coming years. In 2017, K1 was offered to increase from 1.798 to 1.891, in 2018 - to 1.982, in 2019 - up to 2.063. Such a project offered to approve the Ministry of Finance. You can get acquainted with the project on this link. For more about this, see "". However, in connection with the publication of the order of the Ministry of Economic Development of 11/03/2016 No. 698, such a proposal lost all relevance.

A new declaration is introduced on UTII

By order of the Federal Tax Service of Russia of October 19, 2016 No. MMB-7-3 / 574, changes were made to the form of the tax return on the UNVD and the procedure for its fill. Also adjusted and the format for the submission of the declaration in electronic form. The new form of the tax declaration will be applied from reporting in the first quarter of 2017.

Significant changes The form of the declaration has not undergone. The main innovation - recycled section 3 "Calculation of the sum of the unified tax on the imputed income for taxable period" In particular, the formula for calculating the sum of the total tax of the taxpayers, which produce payments in favor of individuals. The new formula will allow an IP with employees to reduce the calculated amount. ENVD sum fixed contributions "for myself".

Introduced the notification procedure for the transition from UNVD on the USN

From January 1, 2017, organizations that have ceased to apply ENVD and switch to USN should notify the tax inspectorate. The notice period is no later than 30 calendar days from the date of termination of the obligation to pay UNVD. The innovation was introduced by paragraph 47 of Article 2 of the Federal Law of November 30, 2016 No. 401-FZ.

Unified Agricultural Tax (Ch. 26.1 Tax Code of the Russian Federation)

More companies will be able to apply Eschn

From January 1, 2017, the revenue from the sale of agricultural products for the ESHN will need to be determined otherwise. An 70 percentage of income from the sale of agricultural products can be considered taking into account the income from the implementation of auxiliary services (sowing of the agricultural culberry, trimming of fruit trees, harvesting, grazing, etc.). Previously, such income was not taken into account. The relevant amendments are provided for by Federal Law of 06/23/2016 No. 216-FZ.

Agricultural products that have agricultural services intending to go from January 1, 2017 to pay the ECHN should notify the tax inspection at the place of accounting no later than February 15, 2017. However, they will be able to switch to preferential sessions, provided that the services provided are subject to subparagraph 2 of paragraph 2 of Article 346.2 of the Tax Code of the Russian Federation and the share of income received from the implementation of these services for 2016 is at least 70 percent.

On ECHN, it will be possible to take into account the costs of an independent assessment.

Since 2017, the Federal Law of July 3, 2016 No. 238-FZ "On Independent Qualification Assessment" comes into force. We have already written about it above. Organizations applying the Eschn since 2017 will have the right to take into account the costs of certification of employees on professional standards. This is provided for by subparagraph 26 of paragraph 2 of Article 346.5 of the Tax Code of the Russian Federation (as amended by the Federal Law of 07/03/2016 No. 251-FZ).

Land Tax (Chapter 31 of the Tax Code of the Russian Federation)

Information about the cadastral value of land should be taken from the Unified Registry of Real Estate

From January 2017, the Unified State Register of Rights (USRP) will be combined with the State Real Estate Cadastr (GKN). As a result, there will be a unified state register of real estate (EGRN). When calculating land tax Information about the cadastral value of the Earth since 2017 should be taken from the Unified State Register of Real Estate. This is provided for by federal law of 30.11.16 No. 401-FZ.

Patent Taxation System (Chapter 26.5 of the Tax Code of the Russian Federation)

Coefficient deflator for 2017 will be 1,425

The deflator coefficient is used to calculate the limit potentially possible to obtain the IP of annual income. In general, this income may not exceed 1 million rubles, indexed on the deflate coefficient (paragraph 7 and 9th Article 346.43 of the Tax Code of the Russian Federation). In 2016, the deflator deflator for PSN was 1.329 (approved by the order of the Ministry of Economic Development of the Russian Federation of 20.10.15 No. 772). In 2017, this coefficient will increase to 1.425 (according to the order of the Ministry of Economic Development of 03.11.2016 No. 698). Consequently, the maximum amount of potentially possible annual income for the "patent" business will be 1,425 million rubles (1 million rubles. × 1.425). And the maximum cost of a patent for the month will be 7,250 rubles (1, 425 million rubles. × 6%: 12 months). Note that regional authorities can increase the size of potentially possible annual income for certain types of activities at three, five and even 10 times (paragraph 8 of Art. 346.43 of the Tax Code of the Russian Federation).

Types of activity for PSNs will be determined by new classifiers

From January 1, 2017, the types of entrepreneurial activity in the production, social and scientific fields, as well as in the field of household services, on which the subjects of the Russian Federation establish a 0 percent stake will be determined by new classifiers (OKVED2) and (OKPD2). They approved the Government of the Russian Federation by order dated November 24, 2016 No. 2496-p. Thus, the requirement of paragraphs 4 and 7 of Article 1 of the Federal Law of July 3, 2016 No. 248-FZ is executed.

Will stop issuing "patent" evidence

From January 1, 2017, a notice of registration (deregistration) IP on patent tax inspections are not issued. Even at the request of individual entrepreneurs. The basis - subparagraph "B" of paragraph 54 of Article 2 of the Law of November 30, 2016 No. 401-FZ.

Provided that the non-payment of a patent does not entail the loss of the right to the patent system

If IP did not pay a patent within the deadline, then since 2017 it does not lose the right to this special. First, we recall, the neplace of the patent threatened with the deprivation of such a right. The base is subparagraph "B" of paragraph 53 of Article 2 of the Federal Law of November 30, 2016 No. 401-FZ.

IP on the patent will send the tax payment requirements

From January 1, 2017, if IP on the patent did not pay for the tax on time, the inspection would send him the requirement for the payment of tax, penalties, fine. This is provided for in paragraph 55 of Article 2 of the Federal Law of November 30, 2016 No. 401-FZ. Previously, such requirements as part of the patent taxation system were not directed.

Clarified the procedure for maintaining the book of income and expenses

From January 1, 2017, IP on the patent no longer need to keep the book of income and expenses to each issued patent. You can conduct a single book. The basis is paragraph 56 of Article 2 of the Federal Law of November 30, 2016 No. 401-FZ.

Tax on property of individuals (ch. 21 of the Tax Code of the Russian Federation)

A penalty has been introduced for disappointment about real estate

The obligation to pay property taxes of individuals, as a general rule, arises not earlier than the date of the tax notice of the tax notice (paragraph 4 of Art. 57, paragraph 2 of Art. 409 of the Tax Code of the Russian Federation). You need to pay tax within a month from the date of its preparation (paragraph 6 of Art. 58 of the Tax Code of the Russian Federation).

In case of non-treatment tax notifications and tax non-payment The individual is obliged to inform the tax inspectorate on the presence of a real estate tax. Such a message is submitted for each tax object until December 31 of the year following the past year, with the application of copies of the shutdown (men-endering) documents on the property of real estate (paragraph 2.1 of Art. 23 of the Tax Code of the Russian Federation).

From January 1, 2017, the tax legislation will be enshrined that if not to submit or skip the term for reporting the "unknown" real estate, the tax authorities will be entrained by man. The size of the fine may amount to 20 percent of the unpaid property tax. Such a fine is provided for by the new article 3 of Article 129.1 of the Tax Code of the Russian Federation. It is introduced by Federal Law of 02.04.2014 No. 52-FZ.

Transport tax of individuals (ch. 28 of the Tax Code of the Russian Federation)

The penalty is imposed on the failure of vehicles

Citizens pay transport tax in the budget at the location vehicle After receiving the tax notice sent by the Tax Inspectorate. Tax is payable on time no later than December 1 of the year following the past year (paragraph 1 of Art. 363 of the Tax Code of the Russian Federation). Cm. " ".

In case of non-receipt of tax notifications and non-payment of transport tax, the individual is obliged to inform the tax inspectorate on the presence of a vehicle. Such a message is submitted for each vehicle within December 31 of the year following the past year, with the application of copies of the shutdown (trial documents).

From January 1, 2017, tax liability will be introduced on the presence of vehicles (untimely communication). The size of the fine is 20 percent of the unpaid amount of the tax (clause 12 of Article 1, Part 3 of Article 7 of the Federal Law of 02.04. 2014 No. 52-FZ).

Until January 1, 2017 acted transitional periodallowing citizens who declared the presence of objects of property or vehicles in relation to which the property or transport tax was not paid, to begin to pay the tax from that year, which declared about the presence of such an object. From January 1, 2017, the transition period ended. Therefore, in case of receipt of the tax inspectorate of information on property objects from external sources (Rosreestra bodies, traffic police units), the tax on these facilities will be carried out in the three previous years, and the above penalty will be charged (clause 5 of the Federal Law on 04/02/2014 № 52-ФЗ).

Insurance premiums for pension, medical and insurance for temporary disability and communication with maternity (ch. 34 of the Tax Code of the Russian Federation)

In the Tax Code of the Russian Federation appeared a new chapter on insurance premiums

Increased income limits to accrual insurance premiums

In 2017, the base for the accrual of insurance premiums in the FSS (in case of temporary disability and due to motherhood) will be 755,000 rubles, and the base for accrual of contributions to the FIU on the "ordinary" tariff - 876,000 rubles. Such limits were determined by the Decree of the Government of the Russian Federation of 29.11.2016 No. 1255. Recall that from incomes exceeding the limit value of the base, contributions to the FSS are not accrued, and contributions to the FIU are paid at a rate of 10%, and not 22%. As for the "medical" in FFOMS contributionsFor them, the limit value of the base is not established, therefore, these contributions are paid from all taxable payments. Cm. " ".

You need to change the form of accounting card accounts for accrued payments and insurance premiums.

To take into account the salary and other remuneration, insurance premiums from such payments for each employee, it is necessary to keep records. This was required by the legislation until 2017 (Part 6 of Art. 15 Federal Law of July 24, 2009 No. 212-ФЗ). It was possible to keep such accounting in an arbitrary form. However, officials from the FIU and FSS recommended to use the accounting card developed by them (a letter of the FFS No. AD-30-26 / 16030, FSS of the Russian Federation No. 17-03-10 / 08/47380 dated 09.12.2014).

In 2017, the norm on the need to record insurance premiums will be provided already in paragraph 4 of Article 431 of the Tax Code of the Russian Federation. Accounting, as before, can be conducted in an arbitrary form, so the organization or IP is entitled to independently develop a card accounting card and insurance premiums. However, you can not develop a new form of the card, but simply adjust the previously applied form and replace in it, in particular, references from the Federal Law of July 24, 2009 No. 212-FZ on the Tax Code. More about form new card From 2017, see "".

Calculation of insurance premiums must be handed over to the IFTS

Calculation of compulsory pension insurance, mandatory social insurance In case of temporary disability and due to motherhood, it is necessary to pass on mandatory medical insurance against the following year. The form of calculation of insurance premiums, applied since 2017, approved by the order of the FTS of 10.10.2016 No. MMB-7-11 / 551.

The new form of calculation for insurance premiums, applied since 2017, will replace the previously active form of calculation of insurance premiums of RSV-1, which surrendered to the territorial authorities of the FIU. However, from next year, the calculations will be surrendered to the IFTS. Cm. " "

Established a single term of delivery in the IFTS calculation of insurance premiums

The period of payment of contributions in 2017 remained the same - the 15th day of the month following the month for which contributions are accrued. However, the deadline for the delivery of calculations on insurance premiums has changed. A new insurance premium calculation will need to be submitted to the IFNS no later than the 30th day of the month following the reporting period (quarter, half of the year, 9 months and a year). This follows from paragraph 7 of Article 431 of the Tax Code. Accordingly, for the first time to go to the tax inspection, the calculation of insurance premiums, approved by order of the FTS of 10.10.2016 No. MMB-7-11 / 551, will be required for the first quarter of 2017. At the same time, April 30 is Sunday. Then May 1 (Monday) is a non-working holiday day. In this regard, for the first time to report to the FTS on insurance premiums with the application of a new form of calculation, no later than 2 May 2017 is needed. Cm. " ".

Recall that before the calculation in the form of the RSV-1 was necessary to submit to the UPFR:

• "On paper" - no later than the 15th day of the second calendar month following the reporting period;
• in electronic form - no later than the 20th day of the second calendar month following the reporting period.

Since 2017, the method of passing calculations for insurance premiums does not affect the term from the submission to the IFTS. Regardless of the method ("on paper" or electronically), calculations should be submitted no later than the 30th day of the month following the reporting period.

Introduced a new base for recognizing the reporting of non-represented

If the calculation of the total amount of pension insurance contributions will not coincide with the sum of these contributions accrued for each physylide, the calculation of the total amount of pension insurance contributions will not coincide with the sum of these contributions accrued. In such a situation, the tax authorities will have to send a notification of the discrepancy on the discrepancy. On a five-day period from the date of its receipt, the insured will be obliged to submit a corrected calculation. At the same time, the date of its presentation will be the date of the initial reporting.

If the requirement of tax authorities ignore and not to pass the refined calculation, then the unified calculation of insurance premiums will be considered non-submitted. This follows from paragraph 7 of Article 431 of the Tax Code of the Russian Federation, which has been valid since 2017.

Also in 2017, the tax authorities will not accept the calculation if there are incorrect data of individuals. We are talking about mistakes in F.I.O., SNILS and INN. Thus, it makes sense to double-check the data before passing a new calculation.

In 2017, the Unified Calculation of Insurance Contributions will not be taken to the IFX total amount The company's contributions over the past three months is not equal to the amount of all employees (paragraph 7 of Art. 431 of the Tax Code of the Russian Federation).

Refined calculations for insurance premiums for the periods until 2017 should be submitted to the funds

Despite the fact that since 2017, pension, medical and insurance premiums have passed under the control of the FTS, refined calculations for the periods that have expired before January 1, 2017, must be handed over to the FIU and FSS for the former Forms of RSV-1 and 4-FSS . So, for example, if in January 2017, the Organization decides to clarify the RSV-1 for 2016, the refined calculation, as before, will need to be submitted to the FFR subdivision in the form of RSV-1, approved by the decision of the PFR Board of January 16, 2014 No. 2P . Adjustable information over previous periods of the FIU authorities will be transferred to the tax authorities independently (Article 23 of the Federal Law No. 2.07.2016 No. 250-FZ). The tax authorities will not take "clarifieds" over past periods will not.

Determined the replacement refund resulting before 2017

The legislators provided for the procedure for the return of excessive paid insurance premiums for the periods before January 1, 2017. Decisions on the return of overlaid amounts since 2017 will take extrabudgetary funds (FIU and FSS). Accordingly, with a statement of return, you need to contact the territorial units of the FIU or FSS. However, the overpayment will return the tax inspectorate. Such an order was prescribed in Article 21 of the Federal Law No. 2.07.2016 No. 250-FZ. If the overpayment is formed after January 1, 2017, then for its return (or test), of course, it is necessary to contact the IFTS.

Preserved fares Insurance contributions

Tariffs of pension, medical and insurance premiums for temporary disability and in connection with the motherhood in 2017 will not change. So, if the organization has no right to apply reduced tariffs, then in 2017 it must accrue contributions from the main tariffs. They are listed in the table.

Where to	Why	Tariffs of insurance premiums, %
To the Pension Fund on the OPS		22
	Payments exceed the base limit	10
To the Social Foundation for temporary disability and motherhood	Payments do not exceed the limit of the base	2,9
	Payments exceed the base limit	Not necessary
FFOMS: rate in 2017 year	–	5,1

A new order to fill payment orders for payment of contributions is applied.

Listing insurance premiums since 2017 (except in contributions "on injuries") needed to IFTS, and not to the funds. Concerning payment order At the payment of contributions it is necessary to fill in this way:

• in the field of the Inn and the CAT recipient - the Inn and the PPC of the relevant tax authority administering the payment;
• in the field "Recipient" - the abbreviated name of the federal treasury body and in brackets - the abbreviated name of the Inspectorate, administering the payment;
• in the CBC field - code budget classificationconsisting of 20 characters (digits). At the same time, the first three signs denoting the code of the chief administrator of budget revenues should take the value "182" - the Federal Tax Service.

Introduced new CBC to pay insurance contributions

Since 2017, insurance premiums (except for contributions "on injuries") must be paid on details of tax inspections. At the same time, the CBC on insurance premiums has changed since 2017. The table shows new codes that need to be applied from payments for January 2017. Insurance fees for December 2016, send to the "old" CBC.

New CBC for insurance premiums since 2017

Type of contributions	New KBK.
Pension contributions	182 1 02 02010 06 1010 160
Contributions to FFOMS (medical)	182 1 02 02101 08 1013 160
Contributions to the FSS RF (disability and motherhood)	182 1 02 02090 07 1010 160
Contributions to trauma	393 1 02 02050 07 1000 160
Additional pension contributions at tariff 1	182 1 02 02131 06 1010 160, if the tariff does not depend on the special price; 182 1 02 02131 06 1020 160, if the tariff depends on the special price
Additional pension contributions at tariff 2	182 1 02 02132 06 1010 160, if the tariff does not depend on the special price; 182 1 02 02132 06 1020 160, if the tariff depends on the special price

Introduced additional condition to save the right to reduced tariffs

The amendments are not provided that new provisions apply to the legal relations of expired periods. The new head of the Tax Code of the Russian Federation "Insurance Contributions" will begin to act from January 1, 2017. We believe that it is from this date and must be taken into account the amount of Usn revenue To determine the legality of calculating contributions from low rates. Accordingly, even if, according to the results of 2016, the income exceeds 79 million rubles, the insurance premiums from the beginning of 2016 will not need to recalculate on the generally established tariffs.

Received subdivisions have new duties

Serious changes since 2017 are recorded for organizations that have separate divisions. For first, we will remind, list contributions and donate reporting at the location of the separate division required if the divisions had its own estimated bank account and a separate balance sheet. This was envisaged part 11 of Article 15 of the Federal Law of July 24, 2009 No. 212-FZ.

Since 2017, the condition of the presence of a current account and balance disappeared from the Tax Code of the Russian Federation. Therefore, Russian separate divisions that authorized to accrue remuneration and other payments in favor of individuals are obliged to independently list contributions (except for injury contributions) and submitting settlements on insurance premiums in the IFTS on the place of accounting. Even if they do not have their own bank account And they are not allocated to an independent balance (paragraph 11 of Art. 431 of the Tax Code of the Russian Federation).

Note that the new provisions of the Tax Code of the Russian Federation it is not envisaged that the parent organization has the right to "take on" the obligation to pay insurance premiums and the delivery of calculations for a separate division that has no account and balance, but emphasized by the credentials of salaries and other rewards to the physical Persons.

Adjusted the limits of daily, not taxed contributions

In 2016, the entire amount of the daily, indicated in the collective agreement or local one was released from contributions. regulatory act. However, since January 2017, the situation will change. Do not pay contributions will be possible only with the amount of no more than 700 rubles for domestic Russian business trips, and from the amount no more than 2,500 rubles for long-standing. This is enshrined in paragraph 2 of Article 422 of the Tax Code of the Russian Federation. That is, in fact, since 2017, the same limits, as for NDFL (clause 3 of Article 217 of the Tax Code of the Russian Federation), have been operating.

With regard to "on injury" contributions, everything will continue to be. In 2017, the daily allowance will be released from these contributions in full. After all, on them, as before, the Action of the Tax Code of the Russian Federation will not be applied.

Clarified the procedure for determining the invenue base

Since 2017, in the Tax Code of the Russian Federation, refinement will be clarified how to determine the taxable base for income in kind. Previously, the base included the cost of goods, works or services indicated in the contract. From the next year, the price will need to be determined by the rules of Article 105.3 of the Tax Code of the Russian Federation, that is, based on market prices. Separately stipulated that VAT from the taxable base is not excluded (clause 7 of Art. 421 of the Tax Code of the Russian Federation).

I will apply the penalties provided for by the Tax Code of the Russian Federation

Since 2017, the violations associated with insurance premiums (except for trauma contributions), the tax service will be involved. Moreover, all fines related to taxes will also be applied for contributions. So, for example, for the failure to submit a quarterly calculation of payment of the payer of insurance premiums will be able to finish under Article 119 of the Tax Code of the Russian Federation - a penalty of 5 percent. For a gross violation of the rules for accounting for contributions - can be applied fine under Article 120 of the Tax Code of the Russian Federation. That is, tax fines will fully apply to insurance premiums. Previously, let's say such a fine as "violation of the rules of accounting" was not at all. Thus, it can be said that fines from 2017 will become more.

IP on the OSN will otherwise determine income to calculate pension contributions

The amount of pension contributions that IP must pay "for itself" depends on the amount of its income. Starting from 2017, the rules for determining revenues for a number of IP will change. For example, in 2016, his revenue, not reduced to deductions, was considered the income of the entrepreneur. So, contributions to the FIU should be considered as a percentage of all taxable income without professional deductions (a letter of the Ministry of Labor of Russia of December 18, 15 No. 17-4 / OUC-1797). But since 2017, the situation will change. When calculating the fees "For itself", the PI should be guided by sub-clause 1 of paragraph 9 of Article 430 of the Tax Code of the Russian Federation. And revenues, according to this norm, should be determined in accordance with Article 210 of the Tax Code of the Russian Federation, which is devoted to the tax base, that is, the difference between income and deductions. So, the IP will begin to consider pension contributions not from the total amount of its income, but on the difference between income and professional deductions. This was confirmed by the Ministry of Finance of Russia in a letter from 10/25/16 No. BS-19-11 / 160.

Insurance contributions "on injuries"

Insurance contributions "on injury" will continue to control the FSS

Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (contributions "on injuries") will continue to administer and control the FSS bodies. That is, this type of contribution to tax authorities did not pass.

Approved a new calculation on insurance premiums "on injuries" (4-FSS)

Information on insurance premiums "on injury" by policyholders will be required in a separate calculation of 4-FSS. The new form of calculation of the 4-FSS, applied from the first quarter of 2017, approved by the Order of the FSS of September 26, 2016 No. 381 "On approval of the form of calculation on accrued and paid insurance premiums for compulsory social insurance against industrial and occupational accidents, as well as Costs for the payment of insurance support and order of its fill. " To take a new calculation of the 4-FSS in 2017 by policyholders will be required to FSS, as before, quarterly. Dates of delivery in 2017 will not change. "On paper", a new calculation will need to be submitted no later than the 20th day of the month following the reporting (calculated) period (that is, the quarter). In electronic form - no later than the 25th, respectively. Thus, the method of passing the calculation of 4-FSS, as before, will affect the permissible periods of its presentation.

Introduced a penalty for non-compliance with the method of representation of the 4-FSS calculation

Since 2017, a new appearance of an offense will appear - non-compliance with the procedure for presenting reporting on contributions "on injuries" (Article 26.30 of the Federal Law of July 24, 1998 No. 125-FZ). If after January 1, 2017, the calculation of the contributions "on injury" will be filed on paper instead of a mandatory electronic form, the insured will be able to finish on 200 rubles. FRSS authorities will be fined. Previously, there was no similar fine.

FSS authorities provided new rights

The FSS units since 2017 will have new rights that they will be able to use as part of administration and control of contributions to injury. The new powers are provided by the FSS authorities with subparagraph "a" of paragraph 3 of Article 3 of the Federal Law of 03.07. 2016 No. 250-FZ. From next year they will have the right:

• call insurers and demand explanations about the accrual and payment of contributions;
• determine the amount of insurance premiums settlement path;
• gain access to bank secrecy to control contributions;
• start a bankruptcy procedure of the policyholder, which does not pay contributions;
• request information with a vulture "Tax Secret".

Adjusted the Law on Insurance Contributions "on injuries"

Insurance contributions "on injuries" in 2017, as before, will be regulated by the Federal Law of 07.24.1998 No. 125-FZ. However, earlier this law contained many rules that sent to the federal law from January 1, 2017 dated July 24, 2009 No. 212-ФЗ<О страховых взносах>. In this regard, the Federal Law of 07.24.1998 No. 125-FZ completed the new provisions. So, in particular, it was prescribed:

• settlement and reporting periods;
• the procedure for calculating the terms of payment of insurance premiums.

Also since 2017, the Federal Law of July 24, 1998 No. 125-FZ was replenished with Articles 26.1-26.13, in which it was clearly registered as the FSS authorities:

• accumulate arrears;
• provide a deferment (installment);
• set claims to pay contributions;
• accrues;
• return and read excessive contributions

In addition, articles 26.14-26.21 appeared, in which it is written:

• how to conduct cameral and field checks;
• how to issue the results of inspections;
• how to appeal the actions of FSS officials.

Insurance fees have retained

Introduced a new procedure for calculating the premiums to contributions "on injuries"

Decree of the Government of the Russian Federation of December 10, 2016 No. 1341 Changed the calculation of the rate of contributions to injuries. Recall that the FSS bodies are calculated by the formula (paragraph 6 of the methodology, approved by the order of the Ministry of Labor of August 1, 2012 No. 39n). It takes into account the amount of benefits, the number and duration of insurance claims for the previous three years.

In connection with the amendments, when calculating the extra charge, the fund will also take into account whether accidentally accidental accidents were in the enterprise. The allowance will depend on the number of dead. The Foundation will appoint it if more than two people suffered, and there are no fault of third parties.

The specified resolution entered into force on December 25, 2016. However, in fact, the amendment will earn since 2018, since the fund for the tariff for the 2017 Foundation has already calculated until September 1, 2016 (paragraph 9 of the Rules from the Decree of the Government of the Russian Federation of 30.05. 2012 No. 524).

The maximum tariff will be appointed according to data from the register

From January 1, 2017, it will not confirm the main activity will be "more dangerous". The fact is that since 2017, the FSS division has the right to determine the fare of contributions based on the OKVED code, which corresponds to the highest class of professional risk. This code they will simply take from Egypt. The foundation is the Decree of the Government of the Russian Federation of 06/17/2016 No. 551.

Note that the FSS bodies, in practice, came and earlier. But this did not agree judges (the decision of the Presidium of the Russian Federation of July 05, 2011 No. 14943/10). From 2017 to contact the court, apparently, it will not make sense. After all, the FSS bodies in the appointment of the maximum tariff according to data from the register will not violate anything. Therefore, it makes sense to confirm the main activity in 2017. This must be done no later than April 15, 2017. Cm. " ".

Personalized Accounting and Reporting

Persudicates remained under the control of the FIU

Personalized accounting in 2017 will continue to control the FIU and will receive reporting on it.

Installed a new term of delivery of the SZV-M

From January 1, 2017, the SZV-M report will need to take no later than the 15th day of the month following the reporting. Former period -10th. At the same time, the form of the report of the SZV-M has not changed.

Introduced a new annual report on workers

In 2017, a completely new annual report will appear in the FIU, in which it will be necessary to indicate information about the experience of workers and contractors. Its form is called SZV experience. The term of submission of the new annual report is no later than March 1 of the year following the reporting (new edition of paragraph 2 of Art. 11 of the Federal Law of 01.04.1996 No. 27-FZ). Accordingly, for the first time to pass such an annual report will be required no later than March 1, 2018.

Thus, until 2017, information about the experience of workers was part of the RSV-1 (section 6) and were presented on the results of each quarter. Since 2017, information about the experience becomes annual, but still will have to give up to the FIU.

Introduced a penalty for non-submission of electronic reports

From January 1, 2017, for violation of the rules for filing a personalized electronic reporting in the FIU will be fined for 1000 rubles. This is provided for by the new edition of Part 4 of Article 17 of the Federal Law No. 27-FZ No. 27-FZ "On Individual (Personalized) accounting in the system of compulsory pension insurance". It was introduced by sub-clause "b" of paragraph 9 of Article 2 of the Federal Law of 03.07.2016 No. 250-FZ. Recall that the SZV-M report must be handed over to 25 or more people in electronic form (paragraph 2 of Art. 8 of the Federal Law of 01.04.1996 No. 27-FZ).

For more information about changes in insurance premiums since 2017, see "".

Determined the statute of limitations in the field of personalized accounting

Since 2017, he has introduced a three-year period of limitation to responsibility for committing an offense in the field of personalized accounting (Article 17 of the Federal Law of 01.04.1996 No. 27-FZ).

Administrative responsibility

Introduced a penalty for failure to submit to PFR Personified Reporting

If you do not provide information from personalized accounting on time or pass them out completely or in a distorted form, then since 2017 officials (head or chief book) may be fined for 300-500 rubles. Such a fine will be able to apply for SZV-M or for the new annual report on the experience. This is provided for by the new article 15.33.2 of the Administrative Code of the Russian Federation. It was introduced by paragraph 5 of Article 7 of the Federal Law of 03.07.2016 No. 250-FZ.

There was a penalty for failure to provide information in the FSS

From January 1, 2017, officials (director or chief accountant) will be able to fly, if not submit information to the FSS authorities that concern:

• hospital benefits;
• four additional days of care for children with disabilities;
• social benefits for burial;
• the cost of services for the burial of the guaranteed list.

The amount of the fine can range from 300 to 500 rubles. Such responsibility appeared in part 4 of Article 15.33 of the Administrative Code of the Russian Federation (as amended by paragraph 4 of Article 7 of the Federal Law No. 2.0.07.2016 No. 250-FZ).

National tax

Most of the physical will be able to get a discount when paying state duty

From January 1, 2017, individuals will be able to receive a discount on payment state duty. To obtain a discount on obtaining legally significant actions, you will need to appeal (that is, to submit an application) through portals of state, municipal services, other Internet portals. The size of the duty, in this case, will be calculated taking into account the lowering coefficient of 0.7. For example, for state registration of marriage, in general, the amount of state duty is 350 rubles (333.26 of the Tax Code of the Russian Federation). But if from January 1, 2017, an application for marriage is submitted in electronic form using a portal of state or municipal services, then the amount of duty will be less than 245 rubles (350 rubles × 0.7). The relevant amendment was submitted to paragraph 4 of Article 333.35 of the Tax Code of the Russian Federation by the Federal Law of 30.11.2016 No. 402-FZ "On Amendments to Article 333-35 of the second Tax Code of the Russian Federation".

Note that such a normal was contained in paragraph 4 of Article 333.35 of the Tax Code of the Russian Federation and before. However, the discount indicated above could only be obtained if the result of the service provided is provided to an electoral person in electronic form. But, many know that most often with the help of portals of state and municipal services, you can only apply in electronic form, and not get the service itself. Since 2017, the fact of submitting an application in electronic form, and not the fact of its provision, will give the physical person the right to receive a designated discount.

The state duty for the bankruptcy of individuals decreased from 6,000 to 300 rubles

From January 1, 2017, if an individual will apply to bankrupt with bankrupt, then the state duty will be 300 rubles, and if the organization is 6,000 rubles. Now the duty is equal to 6000 rubles, regardless of who applies to the arbitration court. Thus, the size of the duty will change only for physicals (it will decrease 20 times). For companies, it will remain the same. Such amendments are made to subparagraph 5 of paragraph 1 of Article 333.21 of the Tax Code of the Russian Federation by Federal Law of November 30, 2016 No. 407-FZ "On Amendments to Article 333-21 of the second Tax Code of the Russian Federation".

Accounting

You need to otherwise determine the useful life of fixed assets

From January 1, 2017 canceled the rate allowing to be used in order to accounting Classification of fixed assets approved by the Decree of the Government of the Russian Federation of 01.01.2002 No. 1. The amendment is provided for in paragraph 1 of the changes approved by the Decree of the Government of the Russian Federation of 07.07.2016 No. 640. Therefore, from January 1, 2017, useful use Main funds need to be determined by the rules of paragraph 20 PBU 6/01.

Other changes affecting taxes, insurance premiums and salary

From July 1, the minimum wage is elevated

From July 1, 2017, the federal minimum woofer will be 7,800 rubles. This is provided for by the Federal Law of December 19, 2016 No. 460-FZ "On Amendments to Article 1 of the Federal Law" On the Minimum Wage ". New Size The minimum wage will need to take into account, in particular, to regulate the wage issues, the calculation of temporary disability benefits.

The former size of the minimum wage was 7,500 rubles. At this level, the Mrots will remain as of January 1, 2017. Cm. " ".

On August 10, 2017, joint-stock companies will make the register of the SMP subjects

From August 10, 2017 in Single register Subjects of small and medium-sized enterprises will make information about joint Stock Companycorresponding to the conditions of medium and small businesses for participation in capital. This is provided for by subparagraph "a" of clause 2 of Article 1 of the Federal Law of 07/03/2016 No. 265-FZ and confirmed by the letter of the Federal Tax Service of Russia dated 12.10.2016 No. GD-4-14 / 19360.

Canceled the issuance of certificates of registration of organizations and IP

From January 1, 2017, a goal instead of a certificate of state registration A legal entity and an individual entrepreneur tax authority will issue a list of records of a single state register of legal entities and a list of records of the state register of individual entrepreneurs. This follows from the order of the Federal Tax Service of Russia of September 12, 2016 No. MMB-7-14 / 481.

Classifiers OKVED, OKDP, OKUN, OKP and OKPF

Since 2017, OKVED classifiers, OKDP, OKUV, OKP and OKPF are completely canceled. From 2017, other classifiers have been used since 2017, namely:

• the All-Russian Classifier for Economic Activities (OKVED2) OK 029-2014 (KDES Ed. 2), approved by order of Rosstandard from 31.01.14 No. 14-st;
• all-Russian classifier of products by types of economic activity (OKPD2) OK 034-2014 (KPES 2008), approved by order of Rosstandard from 31.01.14 No. 14-state;
• the All-Russian Classifier of the Main Fund (OKOF) OK 013-2014 (SNS2008) approved by order of Rosstandart dated 12.12.14 No. 2018.

New codes in declarations for 2016

On the title sheets tax Declarations For 2016, submitted in 2017, the OKVED2 code should be specified (approx 029-2014). When filing "clarified" for previous periods It is indicated by the OKVED code, which is reflected in the primary declarations. With this approach, tax inspects should not argue.

Information about the tax debt of counterparties will appear on the FTS website no later than July 1, 2017

Since 2016, information on the size of arrears and debt on foam and fines has ceased to be a tax secret. At the same time, information about debt, tax offenses and measures of responsibility for their commission should be posted in public access on the FTS website (clause 1.1 of Art. 102 of the Tax Code of the Russian Federation). The Federal Tax Service reported that the relevant data for 2016 will be published on the FNS website no later than July 1, 2017. This is stated in the letter of FTS of 11/17/16 No. GD-4-8 / 21768.

Labor Relations

Small business was allowed to abandon regulatory acts

With employees can be concluded typical employment contracts

Since 2017, employers (organizations and IIs) related to microenterprises have the right to fully or partially abandon the adoption of local regulations containing labor law norms. Instead, working conditions can be discussed directly in labor contracts concluded with employees based on typical form. This is provided for Article 309.2 Labor Code The Russian Federation, which comes into force on January 1, 2017. The typical form of the employment contract was approved by the Decree of the Government of the Russian Federation of August 27, 2016 No. 858. Also, see "", "".

Approved new requirements for workplaces

Since 2017, new rules and standards will begin to operate: to microclimate, lighting, noise level, etc. (SanPine 2.2.4.3359-16). This is provided for by the Resolution of the Chief Sanitary Doctor of the Russian Federation of 21.06.2016 No. 81. See "".

Regulated the procedure for independent qualification assessment

From January 1, 2017, qualification evaluation centers will become part of unified system. They will conduct an independent assessment of employees. The assessment is a kind of exam for an employee (or for a candidate for employees) for compliance with professional standards. You can pass this exam at the Independent Evaluation Center. Paying the Center's services should employer who addressed them.

Necessarily or not?

It is important to remember that an independent assessment is not mandatory procedure. It can be replaced by attestation conducted by the employer.

It is worth noting that if the employer, obliged to apply the professor, sent to an independent assessment of the employee, and the latter did not pass the exam, is not a reason for dismissal. If the worker does his duties well, it cannot be dismissed even in the case of a failed exam in the independent qualification assessment center. Fill in 2017, as before, you can only follow the results of the certification.

If a applicant sent to an independent assessment in 2017, an unradited exam is a reasonable reason for refusing to accept work. The fact is that the employer must apply professional standardsIt is not entitled to conclude an employment contract with an individual who does not correspond to these standards (p. 6 information of the Ministry of Labor of Russia dated 05.04.16).

Voluntary base

For an independent assessment, not only the employer may apply, but also the worker himself (or the candidate for workers). In this case, it will be paid for the assessment. However, the passage of an independent assessment is voluntary. The potential employer is not entitled to demand the passage of independent assessment by candidates.

Reporting in Rosstat.

A new form of statistical reporting is introduced for small organizations.

The form of the TZV-MP and the order of its completion was approved by order of Rosstat dated July 29, 2016 No. 373. New form No. TZV-MP is called "Information on the costs of production and sale of products (goods, works and services) and the results of the activities of a small enterprise for 2016" . You need to pass the report until April 3, 2017 into the territorial body of Rosstat at the location of the organization. To submit a new report should all organizations that have fallen into the sample of Rosstat. Formerly there was no such report. On how to fill out a new statistical report, see "".

Trade collection (ch. 33 of the Tax Code of the Russian Federation)

The deflator coefficient for 2017 will be 1.237

Trade papers are used by the coefficient-deflator to adjust the collection rate defined for the organization of retail markets (clause 4 of Article 415 of the Tax Code of the Russian Federation). The basic value of such a bet is 550 rubles per 1 square meter. Meter of the retail market square. The value of the deflator coefficient for 2016 is 1.237. This coefficient deflator for the trade fee for 2017 is approved by order of the Ministry of Economic Development of 03.11.2016 No. 698. Accordingly, the collection rate for the title activity in 2017 will be 680.35 rubles (550 rubles. × 1.237). In 2016, this coefficient was approved as 1, 154.

Benefits

A pilot project for payment for benefits will join new regions

In the regions where the pilot project is being implemented, the insureders pay disability benefits only in the first three days of the disease. The remaining part of the hospital, as well as other benefits to employees lists the territorial bodies of the FSS (clause 6, 9 of the provisions, applause. Decree of the Government of the Russian Federation of 21.04.11 No. 294). As of January 1, 2017, 20 constituent entities of the Russian Federation participate in the pilot project. Cm. " ".

Where the pilot FSS project will start working in 2017 (which regions), you can learn from the draft resolution of the Government of the Russian Federation. According to this document, the pilot project of the FSS entities will be connected like this:

• from July 1, 2017 to December 31, 2019 - Republic of Adygea (Adygea), Altai, Buryatia, Kalmykia, Altai and Primorsky Krai, Amur, Vologda, Omsk, Orlovskaya, Magadan, Tomsk regions and the Jewish Autonomous Region;
• from July 1, 2018 to December 31, 2019 - Republic of Sakha (Yakutia), Transbaikalsky region, Volgogradskaya, Vladimirskaya, Voronezh, Ivanovo, Kirovskaya, Kemerovo, Kostroma, Kurskaya, Ryazan, Smolenskaya, Tver region;
• from July 1, 2019 to December 31, 2019 - Republic Dagestan, Ingushetia, Karelia, Komi, North Ossetia - Alania, Khakassia, Kabardino-Balkarian Republic, Udmurt Republic, Chechen Republic, Chuvash Republic - Chuvashia, Arkhangelsk, Tula, Yaroslavl region.

Moscow and St. Petersburg will join in the latter. Duration pilot project Provided until the end of 2021. Then all the benefits will be paid directly from the FSS.

Introduced electronic hospital

To reimburse benefits in the FSS introduced a new certificate.

Unemployment benefit did not increase

Improving unemployment benefits in 2017 will not be. As before, minimum size unemployment benefits in 2017 is 850 rubles, and maximum size - 4900 rubles. Thus, the size of unemployment benefits from 2017 has not changed and will not be increased. This is provided for by the Decree of the Government of the Russian Federation of 08.12.2016 No. 1326. The same benefits acted in 2016.

Trade

In the supply contracts, it is impossible to prescribe a bonus for the purchase and promotion of products more than 5% of the purchase price

The magnitude of the bonus, which the supplier has the right to provide trade chains for the purchase of a certain number of food products, for their promotion, the provision of logistics and other services is limited. Since 2017, the bonus cannot exceed 5% of the prices of purchased products. In this regard, from January 1, 2017, changes should be made to all contracts that the trading network remuneration corresponded to the specified limit. If this is not done, you can fine under Article 14.42 of the Administrative Code of the Russian Federation: for officials - from 20,000 to 40,000 rubles, for legal entities - from 1 million to 5 million rubles.

Alcohol sale since 2017

From January 1, 2017, Crimea and Sevastopol firms are obliged to fix in the Egas every fact of the retail sale of alcohol in urban settlements (organizations trading in rural settlements - from January 1, 2018).

IP, which buy beer and beer drinks for the purpose of selling them in urban settlements of Crimea or the city of Sevastopol, from January 1, 2017, you need to record every fact of purchase in Egas. If selling beer and beer beverages are carried out in rural settlements - from January 1, 2018. This is provided for by paragraphs 7 and 8 of Article 27 of the Federal Law of 22.11.95 No. 171-FZ.

Cash technique (online cash register)

Since 2017, almost all organizations and IP employed in trade will be proceeded on the online ticket office. These cash desks will transfer information about each purchase of tax authorities via the Internet. The transition to online cash offices will occur in several stages.

№	Period	Explanation
1	from July 15, 2016 to June 30, 2017	Online cash registers can be started to use voluntarily. During this period, you can also take up the modernization of the available cash desk and re-register it in the tax inspectorate. To do this, you can submit an application to the fiscal data operator.
2	from February 1, 2017	The transition to B will begin mandatory use Online Cass. Tax inspections It will cease to register cash registers that do not meet new requirements. Register "non-online" cashier will be impossible. However, before July 1, 2017, you can still continue to apply old cash registered tickets, registered before February 1, 2017.
3	from July 1, 2017	Most organizations and SP, which are now used by old CCT, must begin to apply online cashier. An exception: - organizations and entrepreneurs on UNVD; - IP on patent; - Organization and IP when providing services to the population.
4	from January 1, 2018	Form and transmit a check is permissible only in electronic form. Paper checks will need to issue customers only by their requests.
5	from July 1, 2018	We must apply online CCT: - Organization and IP on UNVD, which are working under article 346.26 of the Tax Code of the Russian Federation; - IP on patent; - Organization and PI in the provision of services to the population; - Organizations and IP using vending machines.

For details on the transition to online cash registers and fines for their application in 2017, see "".

Until June 30, 2018, ENVD and IP taxpayers on the patent system (except beer merchants) are entitled not to apply the CCT subject to the issuance of a document confirming the fact of payment. Trade in trains, lottery tickets and brands, as well as trade through vending machines, do not require the use of CCT. Strict reporting forms are permissible to print in the printing house or using an automated system that is not necessarily created on the CCT base.

Excise

Extended list of excisable goods

From January 1, 2017, the list of excisable goods additionally included (clause 6 of Article 2 of the Law of November 30, 2016 No. 401-FZ):

• e-Sigs;
• liquid for electronic cigarettes and nicotine delivery systems;
• tobacco (tobacco products) designed for consumption by heating.

Alcohol tax base must be treated with EGAIS

We registered, as from January 1, 2017, determine the amount of excise taxes if the tax base for alcohol and alcohol-containing products is less than the volume reflected in the EGAIS manufacturers, the processor and importers of alcoholic and alcohol and alcohol products since 2017 should independently determine the taxable base and calculate the amount of excise taxes. If there is discrepancies, the tax base must be determined according to the Yegas.

Installed an increase in the coefficient to calculate the tobacco excise

Starting since 2017, manufacturers of tobacco products annually when calculating excise in the period from September 1 to December 31, a boost ratio is used. The amendment was introduced by paragraph 10 of Article 2 of the Law of November 30, 2016 No. 401-FZ.

Changed different excise rates

Taxation of excisable goods is carried out in accordance with tax rateswhich are established by paragraph 1 of Article 193 of the Tax Code of the Russian Federation. From January 1, 2017, a number of amendments will be made to this item. For example, since 2017, excise rates on ethyl alcohol, alcohol and tobacco products will increase. For example, rates for cider, Poire and Medovs will increase to 21 rubles. For 1 liter (in 2016 it was 9 rubles per 1 liter), and the rates for the cigars will be 171 rubles. For 1 piece (in 2016 it was 141 rubles. for 1 pc.). In connection with the amendments, the cost will increase, for example, champagne and champagne wines. The relevant amendments are approved by the Federal Law of 30.11.16 No. 401-FZ.

The main change in 2017 is the contributions of the FIU, the FOMS and FSS to administer the IFSN (and it is necessary to pay them on the new CBC to the tax). In addition to FSS NA contributions.

Where to serve	What reporting	The deadline for submission
since 2017.
IFS.	Unified Social Insurance Collection (ESCC) (except FSS contributions for injuries)	Quarterly no later than the 30th day of the next month: I quarter. - May 2, 2017; II quarter. - July 31, 2017; III square - October 30, 2017; IV quarter. - January 30, 2018
FFR	SZV-M.	Monthly, within 15 days (it was 10 days) after the end of the month
FFR	Report on insurance experience SZV-experience	Every year no later than March 1 of the following year (until March 1, 2018)
FFR	SZV-IC	The deadline has not yet been approved.
FS.	(FSS NA and PZ) Calculation of contributions to injuries	Quarterly: on paper - no later than the 20th day of the next month, electronically - no later than the 25th day of the next month
for 2016.
FFR	RSV-1	No later than February 15, 2017 paper, until February 20 - electronic calculation
FS.	4-FS.	Until January 20, 2017 - Paper, until January 25 - electronic report

As you can see from the table: it's easier to no one, the reports only added.

Completion of contributions to the bill of future payments can be only within one contribution (paragraph 1.1 of Art. 78 of the Tax Code of the Russian Federation). Those. Contributions to injuries can not be considered in contributions of the FSS, or the FFR in the FFOMS.

Zero USN You can form and send to the IFNS online with. At the same time you can do it absolutely free.

Mrot

Payment IP in the FIU

From January 1, 2017, pay a contribution to the FIU is needed by the new CBC and in the IFTS.

Also since 2017, if late with the reporting, the fine in the form of a maximum payment is not accrued (154 851.84 rubles in 2016).

Contributions to the FIU: (7500 * 26% * 12) \u003d 23400 rubles.

Contributions to FFOMS: (7500 * 5.1% * 12) \u003d 4590 rubles.

Total insurance fee for IP in 2017 will be: 27,990 rubles.

In 2017, the fee will be: 7 500 rubles * 12 * (26% (FFR) + 5.1% (FOMS)) \u003d 27 990 rubles (pay until December 25). With income from 300,000 rubles (increasing outcome per year), it will be necessary to pay additionally plus 1% (pay until April 1) from the difference (the total amount of income is 300,000 rubles), but not more than on the basis of 8 minimum wage (for the FIU) . Those. The maximum payment will be: 8 * Marlet * 12 * 26% \u003d 187 200 rubles (in 2017).

Calculator for an incomplete period.

From July 11, 2016, at the Registration of IP and Ltd., you need to apply a new OKVED.

From January 1, 2017, when registering legal entities and IP, instead of OGRN and OGRNIP, an EGRULES sheet is issued (form No. R50007) or EGRIP (form No. P60009). Find out that IP or the organization contributed to the register and EGRIP, there will be a list of records EGRULA and EGRIP (Order of the Federal Tax Service of Russia from 09/12/2016 No. MMB-7-14 / [Email Protected]).

Changes in tax legislation in 2017 a lot. Therefore, let's start with the most important of them, which will be relevant to most organizations and entrepreneurs.

1. From November 30, 2016, pay taxes, fees, penalties, fines for the taxpayer, as well as for the tax agent, the other person (paragraph 1, 8 of Art. 45 of the Tax Code of the Russian Federation) is completely legally legal. This innovation applies to both the legal and individuals. Earlier, as you remember, in the Tax Code of the Russian Federation, a tough rule was indicated that only the taxpayer itself can perform the obligation to pay the tax (paragraph 1 of Art. 45 Tax Code of the Russian Federation as amended, act. Until 30.11.2016).

But there is an important nuance: if you paid the tax for another person, then it will not be possible to return it.

2. Tax debt Companies that have been formed on the results of the inspection and is not redeemed for more than 3 months, the controllers from the Federal Tax Service of the Federal Tax Service of the IFNS can now be recovered not only with its parent, subsidiary or dependent company, but also with the physician associated with the debtor's organization (PP. 2 of paragraph 2 of Art . 45 NK RF). This may be, for example, the founder of the organization owning 50% share in the authorized capital or more, director either a shareholder (if they participated in operations on the conclusion of revenue or assets of the debtor).

Profit tax amendments: rate, reserves for doubtful debts, etc.

1. The main thing is that it changes from 2017 is the relationship between the federal and regional budget in terms of payment of income tax (clause 1 of article 284 of the Tax Code of the Russian Federation, although the overall rate remains at the same level - 20%.

In addition now reduced rate for some categories Taxpayers can be established by regional authorities at 12.5% \u200b\u200b(previously the lower limit was 13.5%). A similar situation has developed maximum rate on income tax in organizations - resident residents economic zones: The extreme value was 13.5%, and now - 12.5% \u200b\u200b(clause 1, 1.7 of Art. 284 of the Tax Code of the Russian Federation as amended, act. from 01/01/2017).

2. New rules are established to determine the maximum amount of the reserve for doubtful debts. Since 2017, it is taken as the maximum amount (paragraph 4 of Art. 266 of the Tax Code of the Russian Federation

• when creating a reserve for the results of the reporting period - 10% of the revenue (without VAT) for the previous year or for the current reporting period, depending on which of the values \u200b\u200bis larger;
• when creating a reserve for the year - 10% of revenue (without VAT) for the current year.

At the same time, the procedure for calculating the amount of dubious debt has changed in the case when the taxpayer has a counter-commitment before the counterparty. When counting debt the amount of overdue accounts receivable It should be reduced to payables before the same counterparty (clause 1 of Art. 266 of the Tax Code of the Russian Federation as amended, acts. from 01/01/2017).

3. A new way will have to take into account organizations and losses of past years. From 2017 to 2020, the tax base can be reduced by no more than 50% on them (from the amount of the base), but not only for 10 years since the year of the occurrence of the loss (paragraph 2, 2.1 of Art. 283 of the Tax Code of the Russian Federation as amended, action. from 01/01/2017).

4. The list of expenses for profit tax purposes was replenished with the costs of training and examinations under the Program of the Program of Standard, as well as to carry out an independent qualification assessment (PP. 23 of paragraph 1, paragraph 3 of Art. 264 of the Tax Code of the Russian Federation as amended, act. From 01.01 .2017). By the way, the same costs since 2017 will be able to take into account the simplists with the object "Revenues minus expenses" (PP. 33 of paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation as amended, acts. From 01/01/2017).

VAT: Main changes in tax legislation in 2017

1. The issuance of guarantees and guarantees by the organization that is not a bank, since 2017, is exempt from the taxation of VAT (PP. 15.3 of paragraph 3 of Art. 149 of the Tax Code of the Russian Federation as amended, the act. From 01/01/2017). Therefore, to invoice the invoice, such a company should no longer.
2. The VAT rate has changed in relation to services for the transport of passengers by rail on long-distance trains through the territory of the Russian Federation. Previously, the rate was used 10%, and from 2017 - 0% (paragraphs 9.3 of paragraph 1 of Art. 164 of the Tax Code of the Russian Federation as amended, act. From 01/01/2017). This information is relevant primarily for those organizations in which employees are often sent on business trips.
3. Electronic services provided foreign organizations, whose implementation site is recognized as the territory of the Russian Federation, since 2017, VAT is subject to in accordance with the new requirements (paragraph 1 of Art. 174.2 of the Tax Code of the Russian Federation as amended, the act. from 01/01/2017). Russian companies - Customers of such services will have to act by tax agents.
4. Organizations receiving subsidies from the budget of any level - federal, regional, local, - to reimburse expenses for the payment of goods (works, services), from July 1, 2017 Must be restored by VAT for these goods (work, services). Then the restored tax can be taken into account among other expenses (paragraphs 6 of paragraph 3 of Art. 170 of the Tax Code of the Russian Federation as amended, act. From 01/01/2017, Art. 264 of the Tax Code of the Russian Federation). Prior to the specified date, this rule applies only to "federal" subsidies.

Penal innovations

Since 2017, in the Tax Code of the Russian Federation, a penalty for failure to submit / non-seasonal representation of the explanation is expressive, if (clause 1, Article 129.1, paragraph 3 of Art. 88 of the Tax Code of the Russian Federation as amended, and action. From 01/01/2017):

• inconsistencies or contradictions were found between the information contained in the taxpayer's declaration, and the information available from the tax authorities;
• the amount of tax was reduced to pay in the refined declaration compared to the previously presented;
• a loss was declared in the declaration on the income tax or declaration on the USN with the object "Revenues reduced by the amount of expenses".

The size of the fine is 5 thousand rubles, and with a re-failure of this kind of explanation during the calendar year - 20 thousand rubles. (paragraph 1, 2, Article 129.1 of the Tax Code of the Russian Federation as amended, act. from 01/01/2017).

By the way, the explanations for the electronic VAT declaration from 2017 should be handed over only in electronic form. Paper explanations of the tax authorities will not accept and recorded that the taxpayer simply did not provide them with (paragraph 3 of Art. 88 of the Tax Code of the Russian Federation as amended, the action. From 01/01/2017). And this in turn will lead to a fine of 5 thousand rubles. or 20 thousand rubles. This rule also applies to explanations requested by the tax authorities on the results of checks of declarations during the periods of 2016.

"Basic" changes in tax legislation in 2017

Since 2017, there has been a new classification of fixed assets included in depreciation groups (Decree of the Government of the Russian Federation of 07.07.2016 N 640). It is based on the new all-Russian classifier of fixed assets - OKOF (order of Rosstandard from 12.12.2014 N 2018-st).

There are quite a lot of changes in the classification: first, it was added to it, which in the previous classification option was not in principle, and secondly, many OS "moved" from one depreciation group to another.

Note that on the new classification to determine the sleep and depreciation group It is necessary for the fixed assets that are put into operation, starting from 2017 (clause 1, Article 258 of the Tax Code of the Russian Federation).

Specials: Tax legislation changes from January 2017

From January 1, 2017, they begin to act (order of the Government of the Russian Federation of 24.11.2016 N 2496-P):

• the list of types of activities in accordance with the All-Russian classifier of types of economic activity related to domestic services;
• the list of services codes in accordance with the all-Russian product classifier by types of economic activity related to domestic services.

In other words, now the organization (IP) can be sure that it provides household services if it operates "with the code" from the list of lists. This is important if the taxpayer applies ENVD (PP. 1 of paragraph 2 of Art. 346.26, Art. 346.27 of the Tax Code of the Russian Federation as amended, the act. From 01/01/2017) either the patent tax system. After all, the regional authorities have the right to determine the additional list of "patent" types of activities related to domestic services (PP. 2, paragraph 8 of Art. 346.43 of the Tax Code of the Russian Federation as amended, and act. From 01/01/2017).

In addition, employers' welders were finally allowed to reduce ENVD to the amount paid for themselves fixed contributions for compulsory pension and medical insurance (PP. 1 of paragraph 2 of Art. 346.32 of the Tax Code of the Russian Federation as amended, and act. From 01/01/2017). Previously, they had no such right.

Changes for using USN

For simplists, the following changes in tax legislation are relevant from 01/01/2017:

• the limit of the residual value of fixed assets is established in the amount of 150 million rubles. (PP. 16 of paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation as amended, act. from 01/01/2017);
• revenue limit is also in the amount of 150 million rubles. (clause 4, 4.1 of Art. 346.13 of the Tax Code of the Russian Federation as amended, act. from 01/01/2017).

If any of the specified limits exceeding the specified limits, the organization (or IP) should go to the USN general mode taxation from the quarter, in which there was an excess (clause 4 of article 346.13 of the Tax Code of the Russian Federation as amended, acts. from 01/01/2017).

Another innovation: Simplifiers with the object "Revenues minus expenses" must pay minimum tax (clause 6 of Article 346.18 of the Tax Code of the Russian Federation) on the same CBC, which is transferred to the money simplified, who have completed the year with a greater profit - 182 1 05 01021 01 1000 110 (The letter of the Ministry of Finance from 19.08.2016 N 06-04-11 / 01/49770).

Changes in tax legislation from October 2017 by foam

The rate, in which from October 1, 2017, should pay for organizations for organizations, will depend on the delay duration. If it is not more than 30 days, then the 1/300 refinancing rate will be applied per day, if more than 30 days are 1/150 refinancing rates starting from the 31st Calendar Day of delay (clause 4 of Article 75 of the Tax Code of the Russian Federation as amended. , action. from 01.10.2017).

For citizens and entrepreneurs, the procedure for calculating pennel will remain the same.