Date of publication: 12.01.2017 06:54 (archive)
The main change in the field of insurance premiums is the transfer from January 1, 2017 to tax authorities of powers 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 a 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 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 reporting forms that payers of contributions from 2017 will have to submit to the tax authorities (and not the territorial branches of the PFR), as well as the deadlines for their submission, will change.
Payers making payments and other remuneration individuals, submit to the tax authorities a single calculation of insurance premiums (subparagraph 1 of paragraph 1 of article 419, paragraph 7 of article 431 of the Tax Code of the Russian Federation).
The form for calculating insurance premiums, the procedure for filling it out, as well as the format for presenting the calculation of insurance premiums in electronic form approved by Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected]... The order comes into force on 01.01.2017 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 the new KBK "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 "TIN" and "KPP" of the recipient of funds - indicate the value of "TIN" and "KPP" of the relevant tax authority administering the payment;
- in the "Beneficiary" field - indicate the abbreviated name of the Federal Treasury body and in brackets - the abbreviated name of the tax authority administering the payment;
- in the field budget classification code - the BCC value is indicated, consisting of 20 characters (numbers), with the first three characters denoting the code of the chief administrator of budget revenues budget system Russian Federation, should take the value "182" - Federal Tax Service.
In kindergarten educational institution in 2018, in different months, from 23 to 27 people worked, in 2019 - 27 people (of which one worker is on maternity leave). In what order should the institution submit to the FSS the information necessary for the appointment and payment of benefits for temporary disability, for 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 - the VAT payer has the right to use the deduction of the tax charged to him on goods, works, services, property rights in the event that the 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. However, if this document is received late, the taxpayer may have additional questions. For what period to claim a deduction? How can it be transferred to subsequent tax periods and not miscalculated with the time allotted by the legislator for this event? Can only part of the deduction be deferred? Four courts, including the RF Armed Forces, denied citizen Zh. The right to register a new LLC “D”. The formal reason for this refusal was the applicant's failure to submit certain Federal law№ 129-ФЗ required for state registration documents, namely that the application in the P11001 form 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 also signs of absence from the founders - legal entities LLC "P", LLC "B" and their managers the ability to exercise management in the created legal entity.
The change in the VAT rate in itself, it would seem, should not cause difficulties for accounting workers. Indeed, you charge large sums to be paid to the budget and that's it ... However, difficulties may arise during the transition from a lower rate to a higher one. In this article, we will provide an overview of the latest clarifications by officials on this topic related to the performance of work and the provision of services. In April 2019, an error was detected: by objects library stock, 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 entered 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 the previously introduced taxes of the 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 entered into force on January 1, 2001. This part establishes specific taxes and fees levied, as well as a number of special tax regimes... For each tax, part two of the Tax Code of the Russian Federation determines the elements of taxation (object of taxation, tax base, taxable period, tax rate, the procedure for calculating the tax, the procedure and terms for paying the tax), if necessary tax incentives and the grounds for their use by the taxpayer, the procedure for declaring tax. For each levy - payers and taxation elements in relation to specific levies. 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 in part one of the Tax Code, the procedure for declaring the tax paid in connection with the application of the special tax regime.
Currently, part of the second Tax Code of the Russian Federation has established the following federal taxes and fees: VAT, excise taxes, personal income tax (introduced from 01.01.2001), income tax, MET (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), National tax, introductory tax (introduced from 01.01.2005).
The provisions of the code also 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 of applying by taxpayers along with common system taxation of the following special tax regimes: taxation systems for agricultural producers (USHN) (introduced from 01/01/2002), STS, taxation systems in the form of UTII for certain types of activities (introduced from 01/01/2003), taxation systems for the implementation of the PSA (introduced from June 2003) and PSN (introduced from 01.01.2013).
