Income tax. Organizational income tax (NPO) Federal income tax

Income tax is mandatory for all legal entities that are subject to the general taxation system. It is calculated by summing the profit from all types of company activities and multiplying by the current rate.

Legal basis

The procedure for calculating and paying corporate income tax, the tax rate for enterprises of all forms of ownership are indicated in Chapter. 25 Tax Code of the Russian Federation. Regional acts regulate the process of applying tax benefits. Lawyers and accountants in their work also apply the clarifications of the Ministry of Finance and the Federal Tax Service regarding certain points of regulations.

Subjects and objects

Tax payers are:

Russian organizations involved in the gambling business, as well as those that do not use the simplified tax system, UTII, and unified agricultural tax.
Foreign organizations that receive income in the Russian Federation.
Members of the consolidated group.

Enterprises that pay UTII, USN, and Unified Agricultural Tax are exempt from taxation. If the volume of their annual sales exceeds legal limits, then enterprises must pay corporate income tax, the rate of which exceeds legal limits. Also exempt in 2017 are organizations that are involved in the preparation and holding of FIFA 2018 in the Russian Federation.

The basis for calculation is the profit of the organization. In Art. 247 of the Tax Code of the Russian Federation states that profit:

for domestic organizations and representative offices of foreign companies - this is the amount of income received by the enterprise (its representative office), reduced by expenses incurred;
the amount of total profit calculated for a given participant;
for other foreign organizations - this is the amount of funds recognized as income under Art. 309 NK.

Income and expenses

Income is recognized as the economic benefit from the activities of an organization, expressed in kind or in cash. This is the sum of all income of the organization without taking into account expenses and taxes that are presented to customers (for example, VAT). They are determined based on data from primary documents. Revenues are divided from sales and non-operating income.

When calculating an organization's income tax, the tax rate does not take into account the following income:

from property received free of charge;
capital contributions;
assets received under loan agreements;
property received through targeted financing.

Expenses are justified and documented expenses incurred by the taxpayer, provided that they were aimed at generating income. When an organization's income tax and tax rate are calculated, expenses do not include the amount of fines, sanctions, penalties, dividends, payments for excess emissions of substances, expenses for voluntary insurance, financial assistance, pension supplements, etc. A complete list of amounts that excluded from expenses, presented in Art. 270 Tax Code of the Russian Federation. Normalized expenses can be written off not completely, but partially. Since 2017, amounts spent on assessing the qualifications of employees can also be classified as expenses. However, there is one important condition: the employee must confirm his consent to the assessment of his qualification level in writing.

Reporting periods

The profit of organizations is set at a fixed amount. Reports on the accrual of the fee amount must be provided for 6, 9 and 12 months. Advance payments should be transferred to the budget monthly. Since 2016, the average quarterly amount of sales income has been increased to 15 million rubles.

The tax base

How is corporate income tax calculated? The tax rate is multiplied by the difference between income and expenses. If the amount of revenue is less than the amount of expenses, then the base is zero. Profit is determined on an accrual basis from the beginning of the calendar year. Since the legislation specifies separate types of corporate income tax rates, revenues must be counted separately for each type of activity.

The Tax Code specifies the specifics of determining income and expenses for different categories of payers: banks, insurance companies (Article 293), non-state pension funds (Article 295), microfinance organizations (Article 297), professional participants of the securities market (Article 299), transactions with the Central Bank (Article 280), futures financial transactions (Article 305), clearing organizations (Article 299). Gambling business organizations maintain separate records of revenues and expenses. Only economically justified expenses that are documented are taken into account.

What is the corporate income tax rate?

The amount of the paid fee is transferred to the federal and local budgets. Since 2017, there have been changes in the distribution of interest. The basic corporate income tax rate has not changed and is 20%. Previously, 2% of the amount paid was sent to the federal budget, and 18% remained in the local budget. A new scheme was introduced from 2017 to 2020. The tax amount calculated at a rate of 3% will be transferred to the federal budget, and 17% to the budget of the constituent entities of the Russian Federation. Regional authorities may reduce the fee rate for certain categories of payers. In 2017-2020 it cannot be less than 12.5%.

Exceptions

For certain types of income, the corporate income tax rate is:

Income of foreign companies from the use and rental of containers, mobile vehicles, and international transportation - 10%.
The tax rate on profits of a foreign organization through a representative office not related to activities in the Russian Federation is 20%.
Dividends of Russian organizations - 13%. The full amount of taxes remains in the local budget. Dividends received by foreign companies are taxed at a rate of 15%. This also includes interest income on government securities.
Receipts from Russian Central Banks, which are accounted for in securities accounts, are 30%.
Bank of Russia profit - 0%.
The profit of agricultural producers is 0%.
Profit of organizations engaged in medical and educational activities is 0%.
Income from the operation associated with the sale of a share of the authorized capital - 0%.
Receipts from work carried out in the innovative economic zone, tourist and recreational zone, subject to separate accounting of receipts and costs - 0%.
Income from a regional investment project, provided that it does not exceed 90% of all income, is 0%.

Reporting

At the end of each tax period, the organization must submit a report form and rules for its preparation approved by Order of the Federal Tax Service N MMV-7-3/600. The declaration is submitted to the inspectorate at the location of the enterprise or its division. The report is submitted in paper form. The largest taxpayers, as well as organizations in which the average number of employees for the previous year was more than 100 people, can submit an electronic declaration.

Tax changes 2017

The amount of the allowance for doubtful debts must be less than 10% of revenue for the previous or reporting period. A doubtful debt is a debt that exceeds the amount of the counter-obligation. If an organization has accounts receivable and accounts payable to one counterparty, then only an amount exceeding accounts payable can be written off as doubtful debts.

The amount of loss carried forward is limited. From 01/01/2017 to 12/31/2020, losses from previous periods cannot be reduced by more than 50%. This change does not affect the basis to which the tax benefits apply. The changes concern losses that were incurred after 01/01/2007.

Since 2017, the restriction on the transfer of amounts of losses incurred after 01/01/2007 has been lifted. The transfer can now be carried out for all subsequent years. Changes regarding the adjustment of the amounts of taxes transferred to the state and local budgets should be reflected in the declaration and payments. These documents must clearly indicate which amounts are paid at a rate of 3% and which at a rate of 17%.

There are more reasons for recognizing debt as consolidated. For example, there are two interdependent foreign organizations (one of the organizations is the founder of the second). A Russian company had a debt obligation to one of them. In this case, the debt is considered consolidated. And it does not matter what share of the capital the foreign lender company owns. Now the consolidated debt is determined by the amount of all the taxpayer's obligations.

If the capitalization ratio has changed during the reporting period, the question of adjusting the tax base may arise. From 2017, expenses on controlled debt do not need to be recalculated. As mentioned earlier, the amount of expenses can include the costs incurred to assess the skill level of employees. To encourage such audits, provisions will be developed to take into account the cost of assessment. An enterprise will be able to take into account expenses if the assessment was carried out on the basis of a service agreement and an employment contract was concluded with the subject.

The procedure for calculating tax penalties has been changed, and the amount of penalties has been increased. The changes concern delays that arise after October 1, 2017. If you are overdue for tax payment by more than 30 days, the amount of the penalty will have to be calculated using the following algorithm:

1/300 of the Central Bank rate, valid from 1 to 30 days of delay;
1/150 of the Central Bank rate, effective from 31 days of delay.

NGO is a direct tax its value directly depends on the final financial results of the organization.

The tax is charged on the profit that the organization receives, that is, on the difference between income and expenses.

Profit - the result of subtracting the amount of expenses from the amount of income of the organization - is subject to taxation.

The rules for taxation with income tax are defined in Chapter 25 of the Tax Code of the Russian Federation.

Who pays taxes NGO (Article 246, Article 246.2, 247 Tax Code of the Russian Federation)

Who doesn't pay taxes NGO (Article 246.1, 346.1, 346.11, 346.26 Tax Code of the Russian Federation)

Classification of income.

Income is revenue from the main type of activity (income from sales), as well as amounts received from other types of activity. For example, from leasing property, interest on bank deposits, etc. (non-operating income). When taxing profits, all income is taken into account without VAT and excise taxes.

Income from the sale of goods (works, services)

Sales income is recognized as proceeds from the sale of goods (works, services) both of one's own production and those previously acquired, and proceeds from the sale of property rights.
Sales proceeds are determined based on all receipts associated with payments for goods (work, services) sold or property rights expressed in cash and (or) in kind.

Non-operating income

Non-operating income is recognized as income not specified in Article 249 of the Tax Code of the Russian Federation, in particular such as:

from equity participation in other organizations;
in the form of a positive (negative) exchange rate difference;
from leasing property (including land plots) (subleasing);
in the form of interest received under loan, credit, bank account, bank deposit agreements;
etc.

Income is determined on the basis of primary documents and other documents confirming the income received by the taxpayer, and tax accounting documents.

Some income is exempt from taxation. Their list is provided in Art. 251 Tax Code of the Russian Federation.

For most types of economic activity, a list of the most common incomes that are not taken into account for taxation has been determined:

in the form of property, property rights that are received in the form of a pledge or deposit;
in the form of contributions to the authorized capital of the organization;
in the form of property or funds received under credit or loan agreements; In this case, the benefit from saving on interest under an interest-free loan agreement or a loan for which the interest rate is lower than the refinancing rate of the Bank of Russia is not included in income;
in the form of capital investments in the form of inseparable improvements to leased (received for free use) property made by the tenant (borrower);
other income provided for in Art. 251 Tax Code of the Russian Federation.

The list of preferential income is closed and is not subject to broad interpretation. Therefore, all other income that is not indicated in this list must be taken into account for paying income tax.

Grouping of expenses.

Expenses are justified and documented expenses of the enterprise. They are divided into costs associated with production and sales (employee wages, purchase price of raw materials, depreciation of fixed assets, etc.), and non-operating costs (negative exchange rate differences, court and arbitration fees, etc.). In addition, there is a closed list of expenses that cannot be taken into account for profit tax purposes. These are, in particular, accrued dividends, contributions to the authorized capital, loan repayments, etc.

Expenses are recognized as justified and documented expenses incurred (incurred) by the taxpayer.

For production and sales carried out during the reporting (tax) period

Straight lines 318 Tax Code of the Russian Federation

Material expenses (clauses 1 and 4 clause 1 of Article 254 of the Tax Code of the Russian Federation)
Amounts of accrued depreciation on fixed assets used in the production of goods, works, services Art. 256-259 Tax Code of the Russian Federation
Expenses for remuneration of personnel involved in the production of goods, performance of work, provision of services (Article 255 of the Tax Code of the Russian Federation)

Indirect Art. 318 Tax Code of the Russian Federation

Indirect expenses include all other amounts of expenses, with the exception of non-operating expenses incurred by the taxpayer during the reporting (tax) period.

Non-operating expenses Art. 265 Tax Code of the Russian Federation

– expenses for the maintenance of property transferred under a rental (leasing) agreement;

– expenses in the form of interest on debt obligations;

– expenses for organizing the issue of own securities;

– expenses in the form of negative exchange rate differences arising from the revaluation of property in the form of foreign currency values;

– expenses in the form of a negative (positive) difference resulting from deviations in the sales (purchase) rate of foreign currency;

– expenses for liquidation of fixed assets being decommissioned, etc.

Direct costs are monthly distributed among the balances of work in progress and the cost of manufactured products (works, services). This means that direct expenses are taken into account in reducing the tax base for corporate income tax only as products (works, services) are sold, in the cost of which they are taken into account in accordance with Article 319 of the Tax Code of the Russian Federation.

The taxpayer independently determines in the accounting policy for tax purposes a list of direct expenses associated with the production of goods (performance of work, provision of services)

The amount of indirect costs for production and sales incurred in the reporting (tax) period is fully included in the expenses of the current reporting (tax) period.

The expenses established in Art. 270 of the Tax Code of the Russian Federation do not reduce the income received by the organization. This list is closed and is not subject to broad interpretation. All expenses named in it cannot, under any circumstances, reduce the organization’s income.

Tax calculation.

When calculating corporate income tax, the taxpayer must clearly know which income and expenses he can recognize in this period and which he cannot. The dates on which expenses and income are recognized for tax purposes are determined by two different methods. (Article 271-273 of the Tax Code of the Russian Federation)

Accrual method. When a taxpayer maintains tax accounting using the accrual method, the date of recognition of income/expenses does not depend on the date of actual receipt of funds (receipt of property, property rights, etc.)/actual payment of expenses. Income (expenses) under the accrual method are recognized in the reporting (tax) period in which they occurred (to which they relate).

Income recognition procedure

income is recognized in the reporting (tax) period in which it occurred, regardless of the actual receipt of funds, other property (work, services) and (or) property rights;
if the relationship between income and expenses cannot be clearly defined or is determined indirectly, income is distributed by the taxpayer independently, taking into account the principle of uniformity;
for income from sales, the date of receipt of income is the date of sale of goods (work, services, property rights) regardless of the actual receipt of funds to pay for them.

For non-operating income, the date of receipt of income is recognized as follows:

date of signing by the parties of the property acceptance certificate (acceptance and delivery of work, services);
the date of receipt of funds to the taxpayer's current account (cash office).

Procedure for recognizing expenses

Expenses are recognized in the reporting (tax) period in which these expenses arise based on the terms of the transactions. If the transaction does not contain such conditions and the relationship between income and expenses cannot be clearly defined or is determined indirectly, the expenses are distributed by the taxpayer independently.

The date of material expenses is recognized as follows:

date of transfer of raw materials into production;
date of signing by the taxpayer of the certificate of acceptance and transfer of services (works) - for services (works) of a production nature, etc.

The date of incurring non-operating and other expenses is recognized as:

date of accrual of taxes (fees) – for expenses in the form of tax amounts;
the date of settlements in accordance with the terms of concluded agreements or the date of presentation of documents to the taxpayer.

Cash method. When a taxpayer uses the cash method of tax accounting, income/expenses are recognized on the date of actual receipt of funds (receipt of property, property rights, etc.)/actual payment of expenses.

The procedure for determining income and expenses:

the date of receipt of income is the day of receipt of funds into bank accounts and (or) the cash desk, receipt of other property (work, services) and (or) property rights, as well as repayment of debt to the taxpayer in another way;
Expenses are recognized as expenses after they are actually paid. Payment for goods (work, services and (or) property rights) is recognized as the termination of a counter-obligation by the taxpayer - the purchaser of the specified goods (work, services) and property rights to the seller, which is directly related to the supply of these goods (performance of work, provision of services, transfer of property rights ).

It is necessary to choose a single method for both income and expenses.

You cannot use one method for expenses and another for income.

Organizations (with the exception of banks) have the right to determine the date of receipt of income (expenses) using the cash method, if on average over the previous 4 quarters the amount of revenue from the sale of goods (works, services) of these organizations, excluding value added tax, did not exceed 1 million . rubles for each quarter.

Tax calculation procedure.

Tax amount = Tax rate x Tax base

The calculation of the tax base must contain (Article 315 of the Tax Code of the Russian Federation):

The period for which the tax base is determined;
The amount of income from sales received in the reporting (tax) period;
The amount of expenses incurred in the reporting (tax) period, reducing the amount of income from sales;
Profit (loss) from sales;
The amount of non-operating income;
Profit (loss) from non-operating operations;
Total tax base for the reporting (tax) period;
To determine the amount of profit subject to taxation, the amount of loss subject to transfer is excluded from the tax base.

For profits falling under different rates, the bases are determined separately.

Bid

Basic rate

20%

2% - to the federal budget (0% - for certain categories of taxpayers - clause 1.5 of Article 284, clause 2 of Article 284.3 and clause 1.7 of Article 284, clause 1.8 of Article 284 of the Tax Code of the Russian Federation)
18% goes to the budget of a constituent entity of the Russian Federation. Legislative bodies of constituent entities of the Russian Federation can lower the tax rate for certain categories of taxpayers, but not more than to 13.5% (the rate may be even lower for participants in regional investment projects - clause 3 of Article 284.3 of the Tax Code of the Russian Federation).
The Tax Code of the Russian Federation establishes, in addition to the main one, also.

Base

The tax base for income tax is the monetary expression of the organization's profit. At the same time, for profits taxed at different rates, the tax base is calculated separately.

The tax base is calculated on an accrual basis from the beginning of the tax period, which corresponds to one calendar year. In other words, the base is determined during the period from January 1 to December 31 of the current year, then the calculation of the tax base begins from scratch.

If at the end of the year it turns out that expenses exceeded income and the company incurred losses, then the tax base is considered equal to “0”. This means that the income tax amount cannot be negative; the tax amount must be either positive or zero.

When forming the tax base, it is necessary to take into account the features provided for by the Tax Code, depending on the conditions, the specifics of the activities of taxpayers, and other factors:

Features of determining the tax base by:	Base
Income received from equity participation in other organizations	Article 275 of the Tax Code of the Russian Federation
Activities related to the use of facilities of service industries and farms	Art. 275.1 Tax Code of the Russian Federation
Trust property management	Article 276 of the Tax Code of the Russian Federation
Transfer of property to the authorized (share) capital of organizations (fund, fund property)	Article 277 of the Tax Code of the Russian Federation
Income received by participants in a simple partnership agreement	Article 278 of the Tax Code of the Russian Federation
Upon assignment (assignment) of the right of claim	Article 279 of the Tax Code of the Russian Federation
Transactions with securities	Art. 280-282 Tax Code of the Russian Federation
Carrying out securities lending transactions	Art. 282.1 Tax Code of the Russian Federation
Income received by members of a consolidated group of taxpayers	Art. 278.1 Tax Code of the Russian Federation
Income received by participants in an investment partnership agreement	Art. 278.2 Tax Code of the Russian Federation
Income from profits of controlled foreign companies	Art. 25.15, 309.1 Tax Code of the Russian Federation

Special conditions for calculating tax for certain types of activities.

The Tax Code of the Russian Federation establishes features for determining the income and expenses of some organizations, which depend on the type of activity carried out by these organizations. Thus, in ch. 25 of the Tax Code of the Russian Federation considers not only general approaches to the formation of the tax base, calculation and payment of income tax, but also the specifics of income taxation associated with the specifics of certain industries or groups of enterprises.

Banks (Articles 290, 291, 292 of the Tax Code of the Russian Federation)
Insurance organizations (insurers) (Articles 293, 294, 294.1 of the Tax Code of the Russian Federation)
Non-state pension funds (Articles 295, 296 of the Tax Code of the Russian Federation)
Securities market participants (Articles 298, 299 of the Tax Code of the Russian Federation)
Clearing organizations (Articles 299.1, 299.2 of the Tax Code of the Russian Federation)
Peculiarities of operations with financial instruments of futures transactions (Articles 301 - 305 and 326 -327 of the Tax Code of the Russian Federation)
Peculiarities in the execution of a property trust management agreement, a simple partnership agreement (Articles 276, 278 and 332 of the Tax Code of the Russian Federation)
Peculiarities of taxation of foreign organizations (Articles 307-310 of the Tax Code of the Russian Federation)

Taxable period. Reporting period.

Taxable period– this is the period at the end of which the process of forming the tax base is completed and the amount of tax payable is finally determined. (Article 285 of the Tax Code of the Russian Federation)

For corporate income tax, the tax period is the calendar year.

Procedure for calculating tax and advance payments.

Tax is defined as a percentage of the tax base corresponding to the tax rate. (Article 286 of the Tax Code of the Russian Federation)

Quarterly advance payments are paid no later than the deadline established for filing tax returns for the corresponding reporting period.
Payment of tax upon expiration of the tax period no later than the deadline established for filing tax returns for the corresponding tax period.
Monthly advance payments are paid no later than the 28th day of the month following the previous month.
Basically, all income tax taxpayers pay advance payments monthly (Clause 2 of Article 286 of the Tax Code of the Russian Federation)
Organizations that pay advance payments only quarterly (4 times a year) are indicated in paragraph 3 of Article 286 of the Tax Code of the Russian Federation

Procedure for calculating quarterly advance payments.

The amount of the quarterly advance payment that the organization must pay to the budget for the reporting period, for example, based on the results of the six months:

AK for additional payment = AK reporting - AK previous. Where:

AK for additional payment– this is the amount of the quarterly advance payment subject to payment (addition) to the budget at the end of the reporting period.
AK reporting– this is the amount of the quarterly advance payment calculated based on the results of the reporting period.
AK previous– this is the amount of the quarterly advance payment paid based on the results of the previous reporting period (in the current tax period).

Procedure for calculating monthly advance payments.

During reporting periods, taxpayers make income tax payments in advance - in equal payments every month. The amounts of such monthly advance payments that must be paid in the next reporting period are calculated by the taxpayer based on the amount of the advance payment calculated for the previous reporting period.

Example 1, from the declaration for the 1st quarter:

The amount of monthly advance payments in the second quarter is equal to the tax on profits received in the first quarter

The line 290 indicator is divided by three, resulting in the amount of monthly advance payments for April, May and June.

Example 2, from the half-year declaration:

The advance payment at the end of the half-year is equal to the amount of calculated income tax received for the half-year, minus the amount of calculated income tax for the first quarter.

The line 290 indicator is divided by three, resulting in the amount of monthly advance payments for July, August and September. The indicator of line 290 of the income tax return is equal to the sum of the indicators of lines 120, 130, 140 - Federal Budget, 220, 230, 240 - Budget of the subject of subsection 1.2 of Section 1 of the Income Tax Declaration (clause 5.11. Section V. Procedure for filling out Sheet 02 “Calculation of corporate income tax” Declaration of order dated March 22, 2012 N ММВ-7-3/174@ “On approval of the form and format for submitting a tax return for corporate income tax, the procedure for filling it out.”

Example 3 from a declaration for nine months:

The amount of payment based on the results of nine months is equal to the tax on profit for nine months minus advance payments for six months

The line 290 indicator is divided by three, resulting in the amount of monthly advance payments for October, November and December.

The indicator of line 290 of the income tax return is equal to the sum of the indicators of lines 120, 130, 140 - Federal Budget, 220, 230, 240 - Budget of the subject of subsection 1.2 of Section 1 of the Income Tax Declaration (clause 5.11. Section V. Procedure for filling out Sheet 02 “Calculation of corporate income tax” Declaration of order dated March 22, 2012 N ММВ-7-3/174@ “On approval of the form and format for submitting a tax return for corporate income tax, the procedure for filling it out.”

If, when calculating monthly advance payments, the difference is negative or equal to zero, then monthly advance payments are not paid.

Monthly advance payments for the first quarter of the year are equal to the monthly advance payments calculated for the fourth quarter of the previous tax period, which in turn are determined based on the results of nine months.

Newly created organizations pay not monthly, but quarterly advance payments until a full quarter has passed from the date of their state registration. Then the taxpayer must look at what the sales revenue is (excluding VAT). If it does not exceed 1 million rubles per month or 3 million rubles per quarter, the company can continue to pay only quarterly advance payments. If the limit is exceeded, the company switches to paying monthly advance payments from the next month.

Determination of monthly advance payments based on actual profits.

An organization can use this method voluntarily. (Clause 2 of Article 286 of the Tax Code of the Russian Federation)

To do this, you need to notify the tax office no later than December 31 that during the next year the company will switch to calculating monthly advance payments based on the actual profit received.

With this method, the reporting periods are one month, two months, three months, and so on until the end of the calendar year.

The advance payment for January is equal to the tax on profits actually received in January.
The advance payment for January-February is equal to the tax on profits actually received in January and February minus the advance payment for January.
The advance payment for January-March is equal to the tax on profits actually received in January-March minus advance payments for January and February.
And so on until December.

Carrying forward losses.

Organizations that suffered a loss in the previous tax period have the right to reduce the positive tax base of the current period by the entire amount of the loss they received or by part of this amount. (Article 283 of the Tax Code of the Russian Federation)

The organization Alpha LLC suffered losses for two years in a row:
– based on the results of 2009 – 180,000 rubles.
– based on the results of 2010 – 300,000 rubles.
At the end of 2011, the Company made a profit of 200,000 rubles.
The taxpayer has the right, subject to the conditions of Article 283 of the Tax Code of the Russian Federation, to transfer losses, thereby reducing the tax base, but not exceeding it.
Thus, the organization will be able to carry forward the 2009 loss in the amount of 180,000 rubles to 2011. and part of the 2010 loss in the amount of 20,000 rubles.

Thus, taking into account the transferred losses, the tax base is zero (RUB 200,000-180,000-20,000).

The remaining amount of the loss for 2010 is RUB 280,000. (300,000 – 20,000) can be taken into account in subsequent periods.

Tax return.

The tax return is provided (Article 289 of the Tax Code of the Russian Federation):

No later than 28 days from the end of the relevant reporting period.
No later than March 28 of the year following the expired tax period.

The declaration must be submitted to the tax office:

at the location of the organization;
at the location of each separate division of the organization.

Deadlines for payment of taxes and advance payments.

Names of payments	Payment deadlines
Tax paid at the end of the tax period	No later than March 28 of the year following the expired tax period
Advance payments at the end of the reporting period: paid monthly based on actual profit received payable quarterly	No later than the 28th day of the month following the month for which the advance payment amount is calculated. No later than the 28th day of the month following the expired reporting period.
Monthly advance payments	Every month no later than the 28th day of the current month
Tax on income from state and municipal securities subject to taxation by the recipient of the income	Within 10 days after the end of the month in which the income was received

Tax accounting.

Tax accounting is a system for summarizing information to determine the tax base for a tax based on data from primary documents. (Article 313 of the Tax Code of the Russian Federation)

Taxpayers calculate the tax base at the end of each reporting (tax) period based on tax accounting data. The tax accounting system is organized by taxpayers independently.

Tax accounting data is confirmed by:

primary accounting documents (including an accountant’s certificate);
analytical tax accounting registers;
calculation of the tax base.

Still have questions? Write a comment! Good luck!

NGO corporate income tax 100% updated: October 29, 2016 by: Ilya Zhuravlev

Corporate income tax is paid by legal entities using the general taxation system. As a general rule, tax is charged on the difference between income and expenses. In most cases the tax rate is 20%. This material, which is part of the “Tax Code for Dummies” series, is dedicated to Chapter 25 of the Tax Code of the Russian Federation “Organizational Income Tax.” This article provides an accessible, simple explanation of the procedure for calculating and paying income tax, tax rates, and reporting deadlines. Please note: the articles in this series provide a general understanding of taxes only; for practical activities it is necessary to refer to the primary source - the Tax Code of the Russian Federation

Who pays

All Russian legal entities (LLC, JSC, etc.).
Foreign legal entities that operate in Russia through permanent representative offices or simply receive income from a source in the Russian Federation.

What is tax charged on?

On profit, that is, on the difference between income and expenses.

Income is revenue from the main activity (income from sales), as well as amounts received from other activities. For example, from leasing property, interest on bank deposits, etc. (non-operating income). When taxing profits, all income is taken into account without VAT and excise taxes.

Expenses are justified and documented expenses of the enterprise. They are divided into costs associated with production and sales (employee wages, purchase price of raw materials, depreciation of fixed assets, etc.) and non-operating costs (negative exchange rate differences, court and arbitration fees, etc.). In addition, there is a closed list of expenses that cannot be taken into account when taxing profits. These are, in particular, accrued dividends, contributions to the authorized capital, loan repayments, etc.

During tax audits, most problems arise precisely because of expenses: inspectors declare that expenses are not economically justified, primary documents are drawn up incorrectly, etc., etc. Therefore, accountants, as a rule, pay increased attention to documents confirming expenses.

What is not subject to tax?

On profits from activities transferred to the unified tax on imputed income (UTII), as well as on the profits of enterprises that have switched to a simplified taxation system or to pay a unified agricultural tax.

At what point to recognize income and expenses when calculating income tax?

There are two ways to recognize income and expenses: the accrual method and the cash method.

The accrual method provides that income and expenses are generally recorded in the period in which they arise, regardless of the actual receipt or payment of money. For example: an organization under a contract must pay office rent for August no later than August 31, but the rent payment is transferred only in October. Under the accrual method, the accountant must record this amount as an expense in August, not October.

Under the cash method, income is generally recognized when money is received in the current account or cash register, and expenses are recognized when the organization pays off its obligation to the supplier. So, if office rent for August was actually paid in October, then using the cash method, the accountant will show expenses in October, and not in August.

The organization has the right to choose which of the two methods - accrual or cash - it will use. But there is a limitation: any enterprise can use the accrual method, and banks are prohibited from using the cash method. In addition, in order to switch to the cash method, the following condition must be met: sales revenue excluding VAT on average for the previous four quarters cannot exceed one million rubles for each quarter. The same limit must be maintained during the time when the company uses the cash method. If the maximum revenue is exceeded, the organization is obliged to switch to the accrual method from the beginning of the current year. The chosen method is fixed in the accounting policy for the corresponding year and is applied during this year.

Tax rates

The basic income tax rate is 20 percent. In the period from 2017 to 2020 inclusive, 3 percent is credited to the federal budget, and 17 percent to the regional budget.

For some types of income, different values have been introduced. Of these types of income, in practice, an accountant most often deals with dividends received, for which, in general, a rate of 13 percent applies (the full amount is credited to the federal budget). Note that before January 1, 2015, the dividend rate was 9 percent.

How to calculate income tax

You need to determine the tax base (that is, the profit subject to tax) and multiply it by the appropriate tax rate. For profits subject to different rates, the bases are determined separately.

If at the end of the year it turns out that expenses exceeded income and the company incurred losses, then the tax base is considered equal to zero. This means that the amount of income tax cannot be negative; the amount of tax must be either zero or positive.

The correctness of the calculation of the base must be confirmed by entries in the tax registers. Each enterprise develops these registers independently and consolidates them in its accounting tax policy. In practice, tax accounting registers are similar to accounting registers. Two types of accounting - tax and accounting - are needed to reflect the different rules for the formation of income and expenses that apply respectively in tax and accounting. In some cases, “tax” and “accounting” income may be the same.

How to calculate advance payments for income tax

During the year, the accountant must calculate advance payments for income taxes. There are two ways to calculate advance payments.

The first method is established for all organizations by default and provides that the reporting periods are the first quarter, half a year and nine months. Advance payments are made at the end of each reporting period. The amount of payment based on the results of the first quarter is equal to the tax on profits received in the first quarter. The advance payment for the half-year results is equal to the tax on the profit received for the half-year, minus the advance payment for the first quarter. The amount of payment based on the results of nine months is equal to the tax on profit for nine months minus advance payments for the first quarter and half of the year.

Plus, monthly advance payments are made during each reporting period. At the end of the reporting period, the accountant withdraws the advance payment based on the results of this period (we have given the calculation rules above), and then compares it with the amount of monthly payments made within this period. If the total monthly payments are less than the final advance payment, the company must pay the difference. If there is an overpayment, the accountant will take it into account in future periods.

Monthly advance payments are calculated according to the following rules. In the first quarter, that is, January, February and March, the accountant calculates the same monthly advance payments as in October, November and December of the previous year. In the second quarter, the accountant takes tax on the profit actually received in the first quarter, and divides this figure by three. The result is the total of the monthly advance payments for April, May and June. In the third quarter, the accountant takes the tax from the actual profit for the six months, subtracts the advance payment of the first quarter, and divides the resulting figure by three. The amount of monthly advance payments for July, August and September comes out. In the fourth quarter, the accountant takes tax from the profit actually received for nine months, subtracts advance payments for six months, and divides the resulting value by three. These are advance payments for October, November and December.

The second method is based on actual profit. The company can adopt this method voluntarily. To do this, you need to notify the tax office no later than December 31 that during the next year the company will switch to calculating monthly advance payments based on the actual profit received. With this method, the reporting periods are one month, two months, three months, and so on until the end of the calendar year. The advance payment for January is equal to the tax on profits actually received in January. The advance payment for January-February is equal to the tax on profits actually received in January and February minus the advance payment for January. The advance payment for January-March is equal to the tax on profits actually received in January-March minus advance payments for January and February. And so on until December.

An organization that has previously chosen the second method of calculating advance payments (that is, based on actual profits) has the right to refuse it and, from the beginning of next year, “return” to the first method. To do this, you need to submit a corresponding application to the Federal Tax Service no later than December 31 of the current year. In the case of a “return” to the first method, the advance payment for January-March will be equal to the difference between the advance payment for nine months and the advance payment for six months of the previous year.

Companies whose sales revenue excluding VAT during the four previous quarters did not exceed an average of 15 million rubles per quarter must accrue only quarterly advance payments. This rule, regardless of the amount of revenue, also applies to budgetary, non-profit and some other organizations.

Newly created organizations accrue not monthly, but quarterly advance payments until a full quarter has passed from the date of their state registration. Then the accountant must look at what the sales revenue is (excluding VAT). If it does not exceed 5 million rubles per month or 15 million rubles per quarter, the company can continue to accrue only quarterly advance payments. If the limit is exceeded, the company switches to monthly advance payments from the next month.

When to transfer money to the budget

If the reporting periods are a quarter, half a year and nine months, then advance payments based on the results of the reporting periods are made no later than April 28, July 28 and October 28, respectively. The monthly advance payment for January should be transferred no later than January 28, for February - no later than February 28, and so on until December inclusive.

If the company makes advance payments based on actual profits, then the advance payment for January is made no later than February 28, for January-February - no later than March 28, and so on, until January 28 of the next year.

Regardless of the chosen method of calculating advance payments, at the end of the calendar year, the accountant displays the total amount of income tax for the past year. Then he compares it with the amount of advance payments accrued at the end of the reporting periods. If the total amount of advance payments is less than the final tax amount, the company pays the difference to the budget. If there is an overpayment, the accountant will take it into account in the following periods. The total amount of income tax must be paid no later than March 28 of the following year.

How to report income taxes

Companies whose activities are completely transferred to one or more special tax regimes (UTII, simplified system or payment of a single agricultural tax) may not report income tax.

All other legal entities that have made at least one transaction involving the receipt or expenditure of cash or non-cash funds, regardless of whether they have income, must submit income tax returns to the inspectorate based on the results of the reporting and tax periods.

The income tax return for the tax period (year) must be submitted to the inspectorate no later than March 28 of the following year. Non-profit organizations that do not have an obligation to pay tax submit a simplified form of declaration. All other enterprises, regardless of their obligation to pay tax, submit year-end declarations in full form.

Companies for which reporting periods are quarterly, half-yearly and nine months report in a simplified form no later than April 28, July 28 and October 28, respectively. Organizations for which the reporting periods are one month, two months, and so on, report in a simplified form no later than February 28, March 28, and so on until January 28 of the following year.

Federal taxes, as well as regional and local taxes and fees are listed in the Tax Code of the Russian Federation. We will consider the classification of taxes - federal, regional and local - with an indication of the number of the norm regulating them in this article.

Federal taxes and fees

In accordance with Art. 12 of the Tax Code of the Russian Federation, federal taxes and fees are such obligatory payments, the transfer of which must be carried out everywhere on the territory of the Russian Federation. At the same time, the effect of federal tax standards is regulated only by the Tax Code of the Russian Federation, which introduces and repeals both the taxes themselves and individual provisions for a particular federal tax.

The amounts of federal taxes go to the budget of the same name of the Russian Federation.

The materials in this section will tell you about the procedure for applying the BCC for various taxes. .

Regional taxes

Regional taxes, which include transport tax, taxes on gambling and property of organizations, can be regulated both by the Tax Code of the Russian Federation and by laws issued by the authorities of the country's regions, in contrast to federal taxes. The laws of the constituent entities determine the value of rates, as well as the availability of certain benefits, clarify the terms of payments and submission of declarations.

So, for example, ch. 28 of the Tax Code of the Russian Federation, establishing transport tax rates in paragraph 1 of Art. 361 of the Tax Code of the Russian Federation, in paragraph 2 of Art. 362 of the Tax Code of the Russian Federation indicates that their value can be changed by subjects up or down by 10 times. And the Moscow City Law “On Transport Tax” dated 07/09/2008 No. 33 already sets out the final requirements for calculating the tax, in particular the rates used to calculate the transport tax.

Payment for this type of taxes goes to the budgets of the constituent entities of the Russian Federation.

IMPORTANT! Despite the fact that income tax belongs to the group of federal taxes, payments for it go to 2 budgets: federal and regional (3 and 17%, respectively).

Local taxes and fees

The effect of local taxes is regulated by the Tax Code of the Russian Federation and regulations drawn up at the municipal level. These taxes include land tax and personal property tax. And since 2015, a trade tax has been introduced into this group (law dated November 29, 2014 No. 382-FZ).

Funds used to pay taxes go to local budgets.

Taxes and special regimes

In addition to the previously discussed groups of taxes, the Tax Code of the Russian Federation identifies so-called special regimes, the use of which exempts from payment of income tax, personal income tax (for individual entrepreneurs), VAT, property tax of organizations and individuals, but introduces the obligation to pay a single tax.

The following modes are distinguished:

Read about the specifics of calculating and paying this tax in the “STS” section.

UTII;

The materials in the “UTII” section will help you switch to UTII and organize activities in this mode.

regime for agricultural producers;

For materials on calculation, payment and reporting in this mode, see the section “Unified Agricultural Tax”.

production sharing agreement;
patent system.

The nuances of the patent taxation system can be found in the “PSN” section.

List of federal, regional and local taxes in 2019-2020 (table)

Type of tax	Tax	Taxpayers	An object	Rates
Federal taxes	*The “VAT” section will help you understand the complex issues that arise when calculating, paying and reporting on this tax.*
	*Find answers to questions about what goods are excisable, what are the tax rates, and how to fill out a declaration in the “Excise Taxes” section.*
	*How to calculate and withhold personal income tax, what deductions and benefits apply, how to prepare reports, see the “personal income tax” section*
	Income tax
	Transport tax *You will learn about the calculation procedure, possible benefits, and deadlines for paying transport tax from the materials in our special section “Transport Tax”*
	Gambling tax *The specifics of calculating this tax are discussed in the “Gaming Business Tax” section.*
	Local taxes	Property tax for individuals
		Land tax What does it consist of, who should calculate and pay it, read in the materials of the section of the same name

Insurance premiums

Since 2017, Ch. 34, which provides for the payment of insurance contributions for pension, medical, social insurance for temporary disability and in connection with maternity (Law No. 243-FZ dated 07/03/2016). Until 2017, these contributions were paid to the budget of the Pension Fund and the Social Insurance Fund, respectively.

Payers of insurance premiums are listed in Art. 419 of the Tax Code of the Russian Federation, the object of taxation is specified in Art. 420, and the contribution rates are listed in Art. 425-430 Tax Code of the Russian Federation.

Find answers to questions related to the calculation, payment and reporting of insurance premiums in the “Insurance Premiums” section.

Results

There are quite a lot of federal taxes. Due to the fact that they include such large taxes as income tax and VAT, the volume of federal taxes significantly exceeds the amount of fees to regional or local budgets.

All legal entities using the general (standard) taxation system are required to calculate and pay corporate income tax. Organizations that have switched to simplified regimes (UTII, USNO, Unified Agricultural Tax) are not its payers.

Features of NPO calculation

Russian and foreign legal entities are required to contribute 20% of profits to the budget as tax. The calculation base is determined taking into account the rules for accounting for income and requirements for expenses deducted from the taxable amount. The result should be reflected in monetary terms of profit. The calculations use information about operating and non-operating income. The rules for determining each category are described in detail in Chapter 25 of the Tax Code of the Russian Federation. In addition, the taxpayer can reduce the tax base by the amount of losses and, if necessary, transfer them to future months.

The tax period is considered to be one year. However, taxpayers are required to pay advance fees, as well as prepare and submit reports quarterly (in some cases, monthly).

Reduced corporate income tax rates

The right to apply reduced income tax rates is given to organizations classified as agricultural producers. In 2013-2015 it will be 0%.

Reduced rates are also established for profits received by legal entities from certain types of activities:

10% for foreign companies when renting vehicles (if the income is not related to work in the Russian Federation);
0.9 and 15% for income from dividends (subject to a number of additional conditions);
0.9 and 15% for profits from securities (a wide range of conditions and groups);
0% for medical organizations.

The difficulty of determining the rate is largely due to the different approaches of the legislator to certain types of commercial activities

Reporting, accounting features

The taxpayer is required to submit reports in strictly established forms at the place of registration. He carries out the calculation of advance payments and sums up the results of the year independently. A legal entity is required to determine the amount of the monthly contribution based on data from the previous reporting period:

in the first month - an amount equal to the payment for the last month of the expired quarter;
for the second month - 1/3 of the total quarterly contribution;
for the third month based on the results of the quarter.

Calculation of advance payments for the 3rd quarter is carried out taking into account data for half a year, and for the fourth quarter taking into account information for 9 months. Funds are deposited into the budget by the 28th day of the following month following the reporting period. During the specified period, the taxpayer must also send a declaration.