Publication date: 01/12/2017 06:54 (archived)
The main change in the field of insurance premiums is the transfer from January 1, 2017 to the tax authorities of the authority to administer three types of insurance premiums:
- for compulsory pension insurance;
- for compulsory social insurance in case of temporary disability and in connection with motherhood;
- for compulsory health insurance.
Legal relations in terms of insurance premiums will be regulated by chapter 34 of the Tax Code of the Russian Federation, which comes into force on 01/01/2017. In accordance with it, the reporting periods will be, as before, the first quarter, half a year and 9 months, the billing period will be the calendar year.
The composition of payers of insurance premiums has not changed - these are organizations, individual entrepreneurs, lawyers, notaries and other persons engaged in private practice (Article 419 of the Tax Code of the Russian Federation).
The administration of insurance premiums by the tax authorities will be carried out according to the rules and methods developed for administered taxes - VAT, income tax, personal income tax, etc.
There will be no global changes in the procedure for calculating and paying insurance premiums. At the same time, the forms of reporting that payers of contributions from 2017 will have to submit to the tax authorities (and not the territorial offices of the PFR), as well as the deadlines for their submission, will change.
Payers making payments and other rewards individuals, submit to the tax authorities a single calculation of insurance premiums (clause 1 clause 1 article 419, clause 7 article 431 of the Tax Code of the Russian Federation).
The form of calculation for insurance premiums, the procedure for filling it out, as well as the format for submitting the calculation for insurance premiums in electronic form approved by the Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/ [email protected]. The order comes into force on January 1, 2017 and is applied starting from the submission of the calculation of insurance premiums for the first settlement (reporting) period of 2017.
It should be borne in mind that from January 1, 2017, the payment of contributions should be made to new CSC "codes budget classification"(Order of the Ministry of Finance of Russia dated December 7, 2016 No. 230n).
When filling out payment orders, special attention should be paid to filling in the following details:
- in the fields "INN" and "KPP" of the recipient of funds - the value of "INN" and "KPP" of the relevant tax authority that administers the payment is indicated;
- in the "Recipient" field - the abbreviated name of the Federal Treasury body and in parentheses - the abbreviated name of the tax authority that administers the payment;
- in the budget classification code field - the BCC value is indicated, consisting of 20 characters (numbers), while the first three characters indicate the code of the chief administrator of budget revenues budget system Russian Federation, must take the value "182" - Federal Tax Service.
In preschool educational institution in 2018, from 23 to 27 people worked in different months, in 2019 - 27 people (one of them is on maternity leave). In what order should an institution submit to the FSS the information necessary for the appointment and payment of benefits for temporary disability, pregnancy and childbirth, at the birth of a child and other benefits related to motherhood: in electronic form or on paper (the institution is located in a constituent entity of the Russian Federation, participating in pilot project)? The buyer - VAT payer has the right to take advantage of the deduction of the tax presented to him on goods, works, services, property rights if the provisions prescribed in Art. 171 and 172 of the Tax Code of the Russian Federation conditions: the purchase is intended for a VAT-taxable operation and is registered, the buyer has an invoice drawn up accordingly. True, if this document is received late, the taxpayer may have additional questions. For what period to declare a deduction? How to transfer it to subsequent tax periods and not miscalculate the deadline set by the legislator for this event? Is it possible to defer only part of the deduction? Four court instances, including the Supreme Court of the Russian Federation, denied citizen Zh. the right to register a new D LLC. The formal basis for this refusal was the failure by the applicant to submit certain federal law No. 129-FZ required for state registration documents, namely that the application in the form P11001 does not contain information about the person who has the right to act on behalf of the legal entity without a power of attorney, about the address of the permanent executive body of the legal entity within its location, and there are signs of absence from the founders - legal entities LLC "P", LLC "B" and their leaders the ability to manage in the newly created legal entity.
Changing the VAT rate in itself, it seems, should not cause difficulties for accounting workers. Indeed, you charge large sums payable to the budget and that's it... However, difficulties may arise during the period of transition from a lower rate to a higher one. In this article, we will provide an overview latest clarifications officials on this topic related to the performance of work and the provision of services. In April 2019, an error was identified: by objects library fund, accepted for accounting and put into operation in August 2018, depreciation was not charged. What corrective entries need to be made in budget accounting?
tax code RF consists of two parts: part one (general part) and part two (special or special part).
Part one of the Tax Code of the Russian Federation came into force on January 1, 1999. This part of the code establishes a system of taxes and fees, as well as general principles taxation and payment of fees in the Russian Federation, including: types of taxes and fees levied in the Russian Federation; the grounds for the emergence (change, termination) and the procedure for fulfilling obligations to pay taxes and fees; the principles of establishing, enacting and terminating previously introduced taxes of subjects of the federation and local taxes; rights and obligations of taxpayers, tax authorities, tax agents, other participants in relations regulated by the legislation on taxes and fees; forms and methods tax control; responsibility for committing tax offenses; the procedure for appealing against acts of tax authorities and actions (inaction) of their officials.
Part two of the Tax Code of the Russian Federation came into force on January 1, 2001. This part establishes specific taxes and fees to be levied, as well as a number of special tax regimes. For each tax, part two of the Tax Code of the Russian Federation defines the elements of taxation (object of taxation, tax base, taxable period, tax rate, the procedure for calculating tax, the procedure and terms for paying tax), if necessary tax incentives and the grounds for their use by the taxpayer, the procedure for declaring the tax. For each fee - payers and taxation elements in relation to specific fees. For each special tax regime - the conditions and procedure for its application, a special procedure for determining the elements of taxation, as well as the possibility of exemption from the obligation to pay certain taxes and fees provided for by part one of the Tax Code, the procedure for declaring the tax paid in connection with the application of a special tax regime.
At present, part of the second Tax Code of the Russian Federation establishes the following federal taxes and fees: VAT, excises, personal income tax (introduced from 01/01/2001), income tax, mineral extraction tax (introduced from 01/01/2002), fees for the use of objects of the animal world and for the use of objects of aquatic biological resources (introduced from 01.01 .2004), government duty, introductory tax (introduced from 01.01.2005).
Also, the provisions of the code establish regional taxes - transport tax(introduced from 01.01.2013), gambling business tax, corporate property tax (introduced from 01.01.2004), and one local tax - land tax(introduced from 01.01.2005).
Part two of the Tax Code of the Russian Federation provides for the possibility for taxpayers to apply, along with common system taxation of the following special tax regimes: taxation systems for agricultural producers (ESKhN) (introduced on 01/01/2002), simplified tax system, taxation systems in the form of UTII for certain types of activities (introduced on 01/01/2003), taxation systems for the implementation of PSA (introduced from June 2003) and PSN (introduced from 01/01/2013).
