Real income tax. income tax. Special tax rates

12.03.19 6094 0

Income tax is a mandatory expense item for companies operating in Russia under the general taxation system. Corporate income tax is paid only by legal entities. Individual entrepreneurs pay personal income tax.

Income tax is calculated from the base - taxable profit. If the company is just starting to work and does not make a profit, then there is nothing to tax.

Who pays tax

Income tax is paid by Russian and foreign companies that operate in the Russian Federation. Foreign companies receive profit through a representative office or from Russian sources - dividends, insurance payments, etc.

Who does not pay

Types of income and expenses

Income that organizations take into account in the tax base includes the following categories:

1. From the sale of goods, works, services.
2. From the realization of property rights, for example, from renting an apartment.
3. Non-operating income - that is, income that is not directly related to the work of the organization, for example, income from interest on a loan agreement.

Expenses of organizations - documented and justified cash flows. You can’t buy a car for personal use that is not needed for the organization’s work, write it down as expenses and reduce income tax.

There are incomes and expenses that are not taken into account when determining the tax base. For example, if an organization takes out a loan, the loan money will not be considered income. Also, the money that goes to pay off the debt on the loan is not considered an expense.

tax rates

The standard rate is 20% of the organization's net profit. From 2017 to 2024, 17% of the amount will go to the regional budget, 3% to the federal budget.

There are types of income to which different rates apply:

1. Interest on some securities- on them the rate is 15%.
2. Dividends from a Russian or foreign company. Income tax on them from 0 to 13%.

The procedure for calculating the tax base

First, the base is considered - taxable income, then the amount of payments. The tax base is the difference between a company's income and expenses. Often, when calculating income tax, you need to take into account many nuances: for example, which income and expenses are taxable and which are not.

The profit of the company is calculated in different ways.

For Russian companies, profit is the difference between income and expenses, which are taken into account in taxation. The same applies to foreign companies that operate on the territory of the Russian Federation through permanent representative offices.

For members of a consolidated group of taxpayers, profit is the amount of the total profit that falls on a particular member of this group.

Tax and reporting periods

There are several reporting periods in the tax period: quarter, six months and nine months. The report must be submitted by the 28th day of the month following the end of the reporting period. For example, you report for the first quarter. The first quarter ends in March, which means that you need to report and pay for it before April 28.

An example of calculating corporate income tax

Income: 1 000 000 R
Expenses: 700 000 R

Calculate the tax base: subtract expenses from income.

The tax base: 1,000,000 R − 700,000 R = 300,000 R

Calculate income tax: multiply the tax base by the rate.

Tax: 300,000 R × 20% = 60,000 R

The next period when the company must calculate tax payments is six months. We give data for six months of the company's work.

Income: 1 500 000 R
Expenses: 1 000 000 R
The tax base: 1,500,000 R − 1,000,000 R = 500,000 R
Tax: 500,000 R × 20% = 100,000 R

We have already paid the tax for the first three months, so we subtract this amount: R - 40,000 R - 100,000 R = 0 R

It turned out to be zero, because in the last three months, incomes were equal to expenses. There is no profit, therefore, there is no need to pay income tax.

The income tax rate is 20 percent, including 3% to the federal budget and 17% to the regional budget. The article contains a large table for the remaining rates, as well as tax calculation rules, free reference books and useful links.

The following guides (you can download them) will help you report on income tax without any problems:

Since the “profitable” payment of a legal entity is made to the budgets of two levels (all-Russian and regional), then for all types of taxable transactions, the corporate income tax rate is determined by pairs of indicators. Typically, the most common types of income are subject to a basic tariff of 20 percent of the taxable base, of which, from 2017 to 2024, 3 percent goes to the state budget of the all-Russian level, and 17 percent to the budget of the regional level. This is an exception to general rule The Tax Code of the Russian Federation, according to which 2 percent of the taxable base is due to the all-Russian budget, and 18 percent to the regional budget. This rule was in effect until 2017 and is expected to continue to apply after 2024.

In addition to the general corporate income tax rate, there are other tariffs established for certain types of taxable income and transactions. They are listed below - in a large table, broken down by tariffs.

Other guides on taxes and fees

After reviewing the corporate income tax rate, do not forget to look at the following sample reports:

Tax declaration - online!

The current form of the declaration is applied, starting with the reporting for 2016, in accordance with the order of the Federal Tax Service dated 10/19/16 No. ММВ-7-3/572@. The previous form, approved by order of the Federal Tax Service of November 26, 2014 No. MMV-7-3 / 600@, became invalid due to the fact that it did not reflect the changes that had been made to the Tax Code by that time. Since taxation rules are constantly being adjusted, it is possible that the current form of "profitable" reporting will be updated once again. Therefore, in order not to keep track of all changes and not to verify the details of the forms manually, it is recommended to draw up a declaration automatically - in the BukhSoft program.

An income tax return is available in the BukhSoft program. The report is always on the current form, taking into account all changes in the law. The program will fill out the form automatically. You will only have to download it in electronic format. Before being sent to the tax office, the declaration is tested by all verification programs of the Federal Tax Service. Try it for free:

Income tax return online

The concept of corporate income tax

In order to correctly calculate the payment to the budget, it is necessary to determine the terminology and basic concepts. They are established for any tax payment by the Tax Code of the Russian Federation. In accordance with its rules, profit is understood as a positive difference, expressed in monetary terms, between taxable income and recognized expenses. Moreover, the Tax Code of the Russian Federation applies certain requirements to income and expenses that form the taxable base.

What is taxable income

Only amounts corresponding to the concept of economic benefit, which can be assessed in monetary or in-kind terms, are considered income. All income in terms of "profitable" taxation is divided into:

• taxable proceeds from the sale of property, works, services, property rights;
• taxable non-operating income;
• non-taxable receipts that do not affect the final amount of the payment.

What are recognized expenses

Expenses are money or property spent that are economically sound and supported by properly executed documents. All possible expenses for the purposes of "profitable" taxation are divided into:

• amounts associated with production and sales;
• non-operating;
• does not reduce taxable income.

In turn, the costs of production and sale are divided into:

• material;
• for wages;
• others;
• depreciation.

In addition, you can represent the costs of production and sale as:

• costs in connection with the manufacture of products, the purchase and resale of goods, the performance of work, the provision of services, the acquisition and exercise of property rights;
• the cost of operating fixed assets, including their repair and maintenance;
• R&D costs;
• insurance premiums and contributions for voluntary and compulsory insurance;
• spending on the development of natural resources;
• other expenses in connection with production and sale.

Zero payment rate

The second most common income tax rate is zero percent. Here are the main transactions that are subject to preferential taxation.

• the firm's ownership of this share lasts continuously for 365 days or more.

1. Income of legal entities belonging to the category of agricultural producers.
2. Excess of income over expenses of educational and medical organizations subject to the conditions established by the Tax Code of the Russian Federation.

For more information on the amounts and transactions subject to zero taxation when working on DOS, see below.

Income tax in the Russian Federation, transferred only to the federal budget

For some types of income, payments when working under the general tax regime must be made only to the federal budget, while the corporate income tax rate is 0 percent. These include, for example, the following types of income:

• interest on municipal-level securities issued for three years or more before January 1, 2007;
• interest on mortgage-backed bonds issued before January 1, 2007;
• interest on regional and municipal Russian securities;
• interest on mortgage bonds if they were issued after January 1, 2007;
• receipts from international transportation;
• lease payments due for the use of air or sea transport;
• receipts in the form of rental payments for the use of containers involved in international transportation;
• profit from hydrocarbon production at a new offshore field, etc.

The table below will help you quickly find out how much income tax is in 2019 for various receipts and operations and at different rates. All taxable incomes are grouped depending on the applicable rates as:

• zero tariff;
• tariff when paying only to the federal budget;
• tariff when paying only to the regional budget.

Table. What percentage of income tax in 2019

Admission	Interest rate
	For nationwide payment	For regional payment
Zero tariff
Interest on: government and municipal bonds issued before 20.01.1997 bonds of the 1999 foreign currency bond state loan instead of Series III bonds of the domestic foreign currency state loan
Dividends due to a Russian company from participation in other legal entities if, as of the date of the decision to pay dividends: the company's share in the authorized capital of the legal entity paying dividends is 50 percent or more; the firm's ownership of that interest lasts continuously for 365 days or more
Income of legal entities-agricultural producers
Profit from rendering: educational and medical organizations due dividends and receipts on debt obligations tourist and recreational services in the Far Eastern Federal District
Gain on sale, redemption or other disposal: shares of Russian or foreign issuers; shares in the authorized capital of Russian or foreign legal entities
Tariff only for the federal budget
Interest on: securities of municipal issuers issued before January 1, 2007 for at least three years mortgage-backed bonds issued before January 1, 2007 receipts from mortgage participation certificates issued before January 1, 2007.
Receivable lease payments for use: maritime transport; air transport; containers involved in international transportation
Receipts from international shipments
Actions in the form: proceeds from real estate located in Russia
lease or sublease payments for property transferred for use in Russia leasing or subleasing payments for property provided for use in Russia
CFC profit
Profits from hydrocarbon production at new offshore fields
Tariff for payment only to the regional budget
Profit of legal entities participating in regional investment projects
Profit of legal entities participating in SEZ		no more than 13.5
Profit of residents of the OSED territory and the free port of Vladivostok		no more than 5% in the first five years from the date of receipt of profit, at least 10% in the next five years
Profit from an investment project in the SEZ in the Kaliningrad region	0 in the first six years from the date of receipt of profits for the first time
	1.5 in the next six years	8.5 in the next six years

Indicators for calculating income tax in the Russian Federation

The tariff at which the amount payable to the budget is determined is applied as part of a formula that follows from the norms of the Tax Code of the Russian Federation. The indicators of the formula are the elements of "profitable" taxation, defined by the Tax Code of the Russian Federation.

As you know, any tax payment is considered established only if the following elements are legally defined for it:

• tax object. For "profitable" taxation, these are sales profits and non-operating receipts, reduced by the amount of economically justified and documented expenses;
• taxable base, that is, profit in monetary terms, calculated according to the rules of Chapter 25 of the Tax Code of the Russian Federation;
• tax period, for "profitable" taxation it is a calendar year;
• corporate income tax rate, which varies depending on the type of operation. See the large table below for more details;
• the procedure for calculating the payment, that is, formalized rules on how to calculate the taxable base, apply the payment rate to it and calculate the total amount to be transferred to the budget;
• the terms and procedure for transferring payments to the budgets of the corresponding level. Depending on the method of calculation and frequency of payments, transfers may be required quarterly or monthly.

How much income tax to pay to the budget

The rules on how often and when to make "profitable" payments to the budget are established by the Tax Code of the Russian Federation. There are currently three payment options available:

• on the profit of the completed quarter;
• by actual profit.

Depending on the method of calculating the amount payable to the budget, the deadlines for its payment also differ. So, when calculating a payment based on actual profit, funds must be transferred monthly, the deadline is the 28th day of the month following the reporting one.

And if the tax is determined on the basis of the profit of the past quarter, then it must be paid depending on whether the proceeds from sales for the last four quarters exceed 15 million rubles:

• or every month
• or quarterly.

The deadline in this case is the 28th day of the month following the reporting period, month or quarter.

What is the percentage of income tax according to the formula

How much income tax to substitute in the formula depends on the type of income or operation. For example, the most general formula for taxing the most common receipts at the basic rate is as follows:

In particular, the indicator of how many percent of income tax to pay to the all-Russian budget can be seen from the formula:

How to calculate the payment amount

Let's give an example of calculation according to the formulas above for the case when the company makes payments every quarter based on the receipts of the previous quarter.

Example

Symbol LLC makes a “profitable” payment quarterly based on the profit of the past quarter at the basic rate:

• 3 percent - to the all-Russian state budget;
• 17 percent - to the regional budget.

In the first quarter, taxable proceeds to Symbol from sales and non-sales transactions amounted to 3,000,000 rubles, while recognized expenses amounted to 2,000,000 rubles. So, payments for the first quarter are equal to:

• to the all-Russian state budget - 30,000 rubles;
• to the regional budget - 170,000 rubles.

Organizations that are foreign organizers of the Olympic Games and Paralympic Games 2014 in the city of Sochi, in respect of income received in connection with the organization and holding of these games.

Income tax is also not paid by organizations that apply the simplified taxation system, pay for certain types of activities, are payers of the unified agricultural tax, as well as organizations that pay tax on the gambling business.

The object of taxation is profit received by the taxpayer.

Profit is recognized:

• for Russian organizations - income received, reduced by the amount of expenses incurred, which are determined in accordance with the Tax Code of the Russian Federation;
• for foreign organizations operating in Russian Federation through permanent representative offices - income received through these permanent representative offices, reduced by the amount of expenses incurred by these permanent representative offices, which are determined in accordance with the Tax Code of the Russian Federation;
• for other foreign organizations - income received from sources in the Russian Federation.

Organization income classification

The classification of income includes two groups:

• income from the sale of goods (works, services) and property rights (hereinafter referred to as sales income);

Realization income includes (works, services) both of own production and previously acquired, and proceeds from the sale of property rights. Sales proceeds are determined on the basis of all receipts related to payments for sold goods (works, services) or property rights expressed in cash and (or) in kind.

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

Income received by a taxpayer, the value of which is expressed in foreign currency, is taken into account in aggregate with income in rubles.

See further:

Tax legislation provides 43 types of income that are not taken into account when determining the tax base for income tax.

These include, in particular, income:

• in the form of property, property rights, works or services that are received from other persons in the order of advance payment for goods (works, services) by taxpayers who determine income and expenses on an accrual basis;
• in the form of property, property rights that are received in the form of a pledge or deposit as security for obligations, and also that are received within the limits of the contribution by a participant in a business company or partnership (his successor or heir) upon withdrawal (withdrawal) from a business company or partnership or upon distribution property of a liquidated economic company or a partnership between its participants;
• in the form of property, property rights or non-property rights having a monetary value, which are received in the form of contributions to the organization;
• in the form of funds and other property received in the form of gratuitous assistance (assistance) in the manner;
• in the form of fixed assets and intangible assets received free of charge in accordance with international treaties of Russia, as well as in accordance with the legislation of Russia by nuclear power plants to improve their safety, used for production purposes;
• in the form of property received by the state and municipal institutions by decision of executive authorities of all levels;
• in the form of funds or other property received under credit or loan agreements, as well as funds or other property received in repayment of such borrowings;
• in the form of property received by a Russian organization free of charge:
• from an organization, if the authorized capital of the receiving (transferring) party consists of more than 50% of the contribution of the transferring (receiving) organization;
• from an individual, if the authorized capital of the receiving party consists of more than 50% of the contribution of this individual.

At the same time, the received property is not recognized as income for tax purposes only if, within one year from the date of its receipt, the said property (with the exception of Money) is not transferred to third parties;

• other income in accordance with Art. 251 of the Tax Code of the Russian Federation.

Classification of expenses of the organization

The taxpayer reduces the income received by the amount of expenses incurred. Expenses incurred, as well as income received, are divided into two groups:

• expenses associated with the production and sale of goods (works, services);

Reasonable and documented expenses incurred are recognized as expenses. Justified costs are understood as economically justified costs, the assessment of which is expressed in monetary terms. Documented expenses are understood to mean expenses confirmed by documents drawn up in accordance with Russian legislation, or documents drawn up in accordance with business practices applied in a foreign state in whose territory the corresponding expenses were made, or documents indirectly confirming the expenses incurred (in including a customs declaration, a business trip order, travel documents, a report on the work performed in accordance with the contract). Expenses are recognized as any costs, provided that they are made for the implementation of activities aimed at generating income.

The costs associated with production and sales are grouped into the following elements:

1. material costs;
2. labor costs;
3. the amount of accrued depreciation;
4. other expenses.

TO material expenses include costs for:

• acquisition of raw materials, materials used in the production of goods (performance of work, provision of services);
• acquisition of tools, fixtures, inventory, instruments, laboratory equipment, overalls and other property that is not depreciable property. The cost of such property is included in the composition of material costs in full as it is put into operation;
• purchase of component parts to be assembled and semi-finished products to be subjected to additional processing from the taxpayer;
• purchase of fuel, water, energy of all types spent for technological purposes, as well as the costs of transformation and transmission of energy;
• the acquisition of works and services of an industrial nature performed by third-party organizations or individual entrepreneurs, as well as for the performance of these works (rendering of services) by the structural divisions of the taxpayer;
• other expenses.

The cost of inventories included in material costs is determined based on the prices of their acquisition (excluding and), including commissions paid to intermediary organizations, import customs duties and fees, transportation costs and other costs associated with the acquisition of material and production stocks.

When determining the amount of material costs when writing off raw materials and materials used in the production of goods (performance of work, provision of services), one of the following methods for estimating the specified raw materials and materials is used: the method of valuation by the cost of a unit of inventory, the valuation method by average cost, the valuation method by the cost of the first acquisitions (), the method of valuation by the cost of the latest acquisitions ().

IN labor costs includes any accruals to employees in cash or in kind, incentive accruals and allowances, compensation accruals related to the mode of work or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees, provided for by the norms of Russian legislation, labor agreements (contracts) and/or collective agreements.

Amounts of accrued depreciation

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Expenses of the taxpayer on research and development related to the creation of new or improvement of manufactured products (goods, works, services), in particular, expenses on inventions carried out by him independently or jointly with other organizations, are recognized for tax purposes after the completion of these studies or development (completion of individual stages of work) and signing by the parties of the acceptance certificate. These expenses are evenly included by the taxpayer in the other expenses within one year, subject to the use of the specified research and development in production and in the sale of goods (performance of work, provision of services) from the 1st day of the month following the month in which such research was completed (separate stages of research). Expenses of the taxpayer on research and development, which did not give a positive result, are also subject to inclusion in the composition of other expenses evenly within one year in the amount of actually incurred expenses.

Other costs associated with production and sales include:

• the amounts of taxes and fees, customs duties and fees, insurance premiums to, in case of temporary disability due to motherhood, to the Federal and territorial compulsory medical insurance funds, accrued in accordance with the procedure established by the legislation of Russia, with the exception of payments for income tax and payments for excess negative impact on the environment;
• expenses for certification of products and services;
• recruitment costs, including costs for the services of specialized recruitment organizations;
• expenses for the provision of warranty repair and maintenance services, including deductions to the reserve for future expenses for warranty repairs and warranty maintenance;
• rental payments for leased property;
• expenses for the maintenance of official transport. Compensation costs for the use of personal cars and motorcycles within the limits established by the Government;
• travel expenses;
• expenses for legal, information, audit, consulting and other similar services;
• payment to a public and (or) private notary for notarial registration (within the tariffs approved in the prescribed manner);
• the costs of managing the organization or its individual divisions, as well as the costs of purchasing services for the management of the organization or its individual divisions;
• expenses for services for the provision of employees (technical and managerial personnel) by third parties to participate in manufacturing process, production management or to perform other functions related to production and (or) sales;
• expenses for stationery;
• expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services, computer centers and banks, including expenses for facsimile and satellite communication services, Email, as well as information systems (SWIFT, Internet and other similar systems);
• expenses associated with the acquisition of the right to use computer programs and databases under agreements with the right holder (under license agreements). These expenses also include expenses for the acquisition of exclusive rights to computer programs worth less than 20,000 rubles and updating computer programs and databases;
• expenses for current study (research) of market conditions, collection of information directly related to the production and sale of goods (works, services);
• other expenses.

See further:

For expenses that are not taken into account when taxing profits, in accordance with Art. 270 of the Tax Code, include the amounts of accrued dividends and other amounts of distributed income; fines, penalties and other sanctions transferred to the budget; contributions to the authorized capital; the amount of tax, as well as the amount of payments for excess emissions of pollutants into the environment, etc.

Chapter 25 of the Tax Code of the Russian Federation provides for two methods for recognizing income / expenses in tax accounting:

• accrual method;
• cash method.

When using the accrual method, income / expenses are recognized in the reporting (tax) period in which they occurred, regardless of the actual receipt / disposal of funds, other property (works, services) and (or) property rights.

Organizations (with the exception of banks) have the right to determine the date of receipt of income (expenditure) on a cash basis if, on average, over the previous four quarters, the amount of proceeds from the sale of goods (works, services) of these organizations, excluding value added tax, did not exceed one million rubles for each quarter. When using the cash method, the date of receipt of income is recognized as the day of receipt of funds to bank accounts or to the cash desk, receipt of other property (works, services) and (or) property rights, as well as repayment of debt to the taxpayer in another way. Expenses under the cash method are recognized after their actual payment, taking into account the following features:

• expenses for the purchase of raw materials and materials are taken into account as expenses as these raw materials and materials are written off to production;
• depreciation is recognized only for depreciable property paid by the taxpayer and used in production;
• Expenses for payment of taxes and fees are taken into account as expenses in the amount of their actual payment.

Tax base for income tax

Tax base for income tax equal to monetary terms organization's profits. At the same time, for profit taxed at different rates, the tax base is calculated separately.

When determining the tax base, the profit subject to taxation is determined on an accrual basis from the beginning of the tax period.

If a loss is incurred in the reporting (tax) period, then the tax base is recognized as equal to zero. At the same time, according to Art. 283 of the Tax Code of the Russian Federation, the taxpayer has the right to carry forward the loss for the future within ten years following the tax period in which this loss was received.

In addition, the Tax Code of the Russian Federation establishes the features of the formation of the tax base in the implementation of the following operations (Table 14):

	Indicators	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 service facilities and farms	Art. 275.1 NESRF
	Trust management of property	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
	Features of determining the tax base upon assignment (assignment) of the right to claim	Article 279 of the Tax Code of the Russian Federation
	Operations with securities	Art. 280-282 of the Tax Code of the Russian Federation

Basic tax rate set to size 20% . At the same time, the tax calculated at the rate of 2% is credited to , and at the rate of 18% - to . At the same time, the subjects of the Federation have been granted the right to reduce the tax rate payable to the sub-federal budgets for certain categories of taxpayers, but not less than 13.5%. Thus, the minimum possible income tax rate is 15,5% . A similar exemption may also be applied to organizations that are residents of special economic zones.

For certain categories (foreign organizations receiving income in the territory of the Russian Federation) and types of transactions (receipt of dividends, transactions with certain types of debt transactions), other income tax rates are provided (Table 15):

Tax base for certain types of income	Bid, %
Income of foreign organizations not related to activities in the Russian Federation through a permanent establishment:
income from the use, maintenance or rental of ships, aircraft or other mobile vehicles in connection with the performance of international transport	10
other income (except dividends)	0
Income received in the form of dividends:
Russian organizations, provided that on the date of the decision to pay dividends, the organization receiving dividends for at least 365 calendar days continuously owns at least 50% of the contribution (shares) in the authorized (share) capital (fund) of the organization paying dividends or depositary receipts giving the right to receive dividends in an amount corresponding to at least 50% of the total amount of dividends paid by the organization.	0
by Russian organizations from Russian and foreign organizations	9
foreign organizations from Russian organizations	15
Interest income:
on government securities of the member states of the Union State, government securities of constituent entities of the Federation and municipal securities, the terms of issue and circulation of which provide for income in the form of interest, as well as income in the form of interest on mortgage-backed bonds issued after January 1, 2007 year, and the income of the founders trust management mortgage coverage obtained on the basis of the purchase of mortgage participation certificates issued by the mortgage coverage manager after January 1, 2007;	15
on municipal securities issued for a period of at least three years before January 1, 2007, as well as on income in the form of interest on mortgage-backed bonds issued before January 1, 2007, and income of the founders of trust management of mortgage coverage received on the basis of the acquisition mortgage participation certificates issued by the mortgage collateral manager before January 1, 2007;	9
on state and municipal bonds issued before January 20, 1997 inclusive, as well as on income in the form of interest on bonds of the state currency bonded loan of 1999, issued during the novation of series III bonds of the internal state currency loan, issued in order to ensure the conditions necessary for settlement of the internal foreign exchange debt of the former USSR and the internal and external foreign exchange debt of Russia.	0

Tax period for income tax

The tax period for income tax is a calendar year.. Reporting periods are the first quarter, six months and nine months of a calendar year. Reporting periods for taxpayers who calculate monthly advance payments on the basis of actual profits are a month, two months, three months, and so on until the end of the calendar year.

Taxpayers independently determine the amount of tax at the end of each reporting period as a percentage of the tax base corresponding to the tax rate. Based on the results of each reporting (tax) period, taxpayers calculate the amount of the advance payment based on their tax rate and taxable profit, calculated on an accrual basis from the beginning of the tax period to the end of the reporting (tax) period in accordance with Art. 286 of the Tax Code of the Russian Federation.

The procedure and terms for paying corporate income tax

Name of payments	Payment terms
Tax and advance payments paid by taxpayers
Tax paid at the end of the tax period	Not later than March 28 of the year following the expired tax period
Advance payments for the reporting period: a) paid monthly according to the actual profit received b) paid quarterly	a) Not later than the 28th day of the month following the month for which the amount of the advance payment is calculated. b) Not later than the 28th day of the month following the expired reporting period.
Monthly advance payments*	Monthly no later than the 28th day of the current month
Tax on income from state and municipal securities subject to taxation at the recipient of income	Within 10 days after the end of the month in which the income was received
Tax withheld by tax agents
Tax on income paid to foreign organizations (except income in the form of dividends and interest on state and municipal securities)	Not later than the day following the day of payment (transfer) of funds
Tax on income paid to taxpayers in the form of dividends and interest on state and municipal securities	Not later than the day following the day of payment

*Monthly advance payments are not paid:

• organizations whose sales revenues did not exceed an average of 3 million rubles in the previous four quarters. for every quarter. The indicated average value is determined for each successive quarter;
• budget institutions;
• foreign organizations operating in the Russian Federation through a permanent representative office;
• non-profit organizations that do not have income from the sale of goods (works, services);
• participants in simple partnerships in relation to income received from participation in simple partnerships;
• investors of production sharing agreements in terms of income received from the implementation of these agreements;
• beneficiaries under trust management agreements.

Everyone, regardless of whether they have an obligation to pay income tax and (or) advance tax payments, the features of calculating and paying tax, are obliged to submit tax declarations to the tax authorities at their location and the location of each separate subdivision after each reporting and tax period on income tax.

Taxpayers (tax agents) submit tax declarations (tax calculations) no later than 28 days from the date of the end of the relevant reporting period. Taxpayers who calculate the amounts of monthly advance payments on the basis of actually received profits submit tax returns within the time limits established for the payment of advance payments.

Tax declarations based on the results of the tax period are submitted by taxpayers no later than March 28 of the year following the expired tax period.

Like any other tax, income tax has its own elements:

1. The object of taxation is the profit that the organization receives as a result of its activities.
2. Taxpayers are those who are required to pay such tax.
3. The tax base is the taxable profit of a company equal to its income minus expenses.
4. The tax rate is the statutory interest rate.
5. tax incentives.
6. Taxable period.
7. Payment terms.

legal basis

Income tax is a federal tax. The procedure for its calculation, as well as the terms of payment, are regulated by federal law, namely.

Local authorities, by their by-laws, do not have the right to change tax rates, tax benefits, or the procedure for recognizing income and expenses.

Payers

Income tax payers are, according to:

1. Russian organizations that apply the general taxation regime.
2. Foreign companies that operate on the territory of our country through permanent representative offices.
3. Foreign companies that receive income from sources located in our country. For example, from renting out your property.

Video: the concept of income tax and its elements

Individual entrepreneurs, as well as those companies that are on preferential regimes, are exempt from paying this tax. An individual entrepreneur is an individual who has the duties of a legal entity. And income tax for individuals not provided.

Object of taxation

The object of taxation for income tax is the company's income, reduced by the amount of expenses. But not all expenses and income can be recognized for calculation purposes.

The company can take into account only income from core activities and non-operating income.

The following are recognized as income from core activities for tax purposes:

• income from the sale of works, goods, services and property rights.

Non-operating income includes income that is not related to the main activity. This is, for example, interest on loans that the company issued to other legal entities.

Non-operating income, according to, includes:

• income from equity participation in the authorized capital of other organizations;
• interest on issued credits and loans;
• income from the rental of property;
• dividends on securities;
• value of property received free of charge. In this case, the value is determined as the price of a similar property on the market on the day of the transaction;
• income from previous years revealed in this tax period;
• insurance compensation received from the lessor;
• other income specified in the above article of the Tax Code of the Russian Federation.

The expenses that are taken into account for income tax include:

1. Expenses related to core business.
2. non-operating expenses.

Operating expenses include:

• expenses related to the sale of goods, works, services or property rights.

Non-operating expenses, according to, include:

• payment on loans taken from another organization;
• expenses for the maintenance of property that was transferred to a legal entity under a lease or leasing agreement;
• loss of previous years, which was revealed in this tax period;
• court and arbitration costs;
• other expenses specified in the above article of the Tax Code of the Russian Federation.

If the taxpayer receives income or expenses in kind, then their value is determined on the day of the transaction for similar goods.

Tax registers

The procedure for conducting accounting and tax accounting using one or another must be prescribed in the accounting policy of the company.

This can be done with 2 formulas:

• using accounting registers, supplementing with the necessary details, as stated in Ch. 25 of the Tax Code of the Russian Federation;
• in a mixed way, when accounting registers are used on a par with tax accounting registers for various business transactions.

Tax registers are required to calculate the tax base for income tax.

Consequently, all taxpayers of income tax are required to maintain tax registers for this tax. This is called analytical tax accounting.

Each tax register must contain:

• Name;
• the date of compilation or the period for which it was compiled;
• the content of the business transaction;
• monetary units for measuring indicators;
• if possible, then in kind.

The register is signed by an authorized person. The document must also contain a transcript of the signature of this person.

Video: income tax registers: do it yourself!

Registers of tax and accounting are on "equal rights" in the system of accounting for income and expenses for taxation of profits. The absence of both is a gross violation.

Often when field check, tax authorities are trying to fine taxpayers for the absence of certain registers, arguing that the number of registers should be equal to the number of lines in . There are no such instructions in the Tax Code of the Russian Federation.

If there are difficulties in completing the registers. That was specially developed by the Ministry of Taxes and Dummies for dummies.

This is an official document, however, it does not have a number and date of issue, and is not registered with the Ministry of Justice.

Tax at UTII

UTII is a preferential tax regime that exempts the taxpayer from paying a number of taxes, including income tax.

If an enterprise carries out several types of activities, then some of them may fall under the application of "imputation", and some not.

Then the taxpayer can use both the general regime and the preferential regime for various business transactions. Thus, the taxpayer uses 2 regimes in his activities. And he also pays taxes differently.

For those types of activities that fall under the OSNO - all necessary taxes, including income tax. For those types of activities that fall under UTII - only a single imputed tax.

Peculiarities

As with the calculation and payment of any other tax, there are "hiccups" with income tax. Therefore, there are some features that accountants need to know.

Registration of tax overpayments

Overpayment of income tax occurs quite often. This can happen both as a result of the payment of advance payments, and as a result of the payment of the main tax.

Under tax law, a taxpayer can:

• refund the amount of the overpayment;
• "put" it on the re-assessment of other taxes.

A reasonable question arises: “Why return the overpayment or “let” it on other taxes? You can not pay tax in the next reporting period!”

This must be done when the company switches to a preferential taxation regime, which does not provide for the payment of income tax.

But, before writing a statement, it is necessary to conduct a reconciliation with the tax authorities. On the basis of the reconciliation act, demand either a refund or a recount.

After the application is accepted by the tax inspectorate, within a month, the tax authorities are obliged either to return the amount of overpaid tax to the taxpayer's current account, or to offset this amount against payment of other taxes.

The presence of an overpayment of income tax does not exempt the taxpayer from paying tax.

State control

The state controls taxpayers for income tax by cameral and on-site inspections.

Desk audits are carried out on the territory of the tax authorities. They consist in checking the deadlines for reporting on income tax, as well as the deadlines for paying taxes.

The taxpayer himself, most often, does not notice that he has become the object of the interests of the tax authorities. Only if the latter have any questions for the taxpayer, they will notify him of the audit and the presence of comments.

Video: income tax changes since 2015 (81-FZ)

On-site audits “frighten” taxpayers much more. This means that the inspector comes himself and checks the taxpayers for several taxes.

Field inspections are carried out according to a plan approved by the head of the tax inspectorate at the place of registration of the taxpayer.

The latter is warned in advance that the audit will be carried out on the following types of taxes. This gives the taxpayer an opportunity to prepare.

An on-site inspection cannot last more than 2 months. For its implementation, the corresponding one must be approved and agreed.

To extend the audit, the tax authorities must find a fairly good reason.

The form of the notice of the field inspection has been approved.

Income tax in 2015

The amendments envisaged in this law will somewhat "bring together" tax and accounting in terms of accounting for income and expenses for taxation of profits.

From 2015, the RF Tax Code will no longer include the concept of “sum differences”, which confused even experienced accountants.

The difference from the revaluation of liabilities will be called "exchange rate", and in tax accounting will be taken into account in the same way as in accounting.

The sum difference arises at calculations in currency. If the date of payment and the date of shipment of the goods are different, this difference will certainly occur. The reason is exchange rate fluctuations.

The procedure for accounting for the assignment of claims and accounting for refineries is changing. In addition, low-value property can now be taken into account in the expenses of the enterprise in parts, in different tax periods.

Income tax rates will remain at the same level - 20% of the tax base. But since this tax is a direct tax, 2% will be deducted to the federal budget, and 18% to the budget of the subject of the federation at the place of registration of the taxpayer.

Income tax is no less important in "life" legal entities than other mandatory taxes. The new amendments will make life easier for accountants who calculate the tax base for this tax.

But, "relax" is still not worth it. Income tax is the most "ambiguous" tax in Russia. According to his calculation, there are always many disagreements with the tax authorities. Sometimes even the courts do not know how to correctly account for a particular tax.

Therefore, you should be very careful about accounting for certain items of expenses and income. Often problems arise with regard to insurance payments for VHI or advertising costs.

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Income tax is mandatory for all legal entities that are on the general taxation system. It is calculated by summing up the profit from all activities of the company 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 specified in Ch. 25 of the Tax Code of the Russian Federation. Regional acts regulate the process of applying tax benefits. Lawyers and accountants in their work also apply the explanations of the Ministry of Finance and the Federal Tax Service in relation to certain paragraphs 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, ESHN.
• Foreign organizations that receive income on the territory of the Russian Federation.
• Consolidated group members.

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

The basis for the calculation is the profit of the organization. In Art. 247 of the Tax Code of the Russian Federation it is said 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 the costs incurred;
• the amount of total profit calculated for this participant;
• for other foreign organizations - this is the amount of funds recognized as income under Art. 309 NK.

Income and expenses

Income is the economic benefit from the activities of the organization, expressed in kind or in cash. This is the sum of all receipts of the organization, excluding expenses and taxes that are presented to buyers (for example, VAT). They are determined by the data of primary documents. Proceeds are divided from sales and non-operating income.

When the corporate income tax is calculated, the tax rate does not take into account receipts:

• from gratuitously received property;
• capital contributions;
• assets received under loan agreements;
• property received under targeted financing.

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

Reporting periods

On the profit of organizations is set in a fixed amount. Reports on the accrual of the amount of the fee must be submitted for 6, 9 and 12 months. Advance payments should be transferred to the budget on a monthly basis. Since 2016, the average quarterly amount of income from sales 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 receipts and expenditures. If the amount of receipts is less than the amount of expenses, then the base is equal to zero. Profit is determined on an accrual basis from the beginning of the calendar year. Since the legislation prescribes certain types of corporate income tax rates, then revenues must be considered separately for each type of activity.

The Tax Code spells out the features of determining income and expenses for different categories of payers: banks, insurance companies (Article 293), non-state PF (Article 295), microfinance organizations (Article 297), professional participants of the securities market (Article 299), operations with the Central Bank (Article 280), urgent financial transactions (Article 305), clearing organizations (Article 299). Gambling business organizations keep separate records of income 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 went to the federal budget, and 18% remained in the local. A new scheme has been introduced from 2017 to 2020. The amount of tax calculated at the 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, leasing of containers, mobile vehicles, international transportation - 10%.
• The income tax rate 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 state securities.
• Receipts from Russian Central Banks, which are recorded on depo accounts - 30%.
• Profit of the Bank of Russia - 0%.
• Profit of agricultural producers - 0%.
• The profit of organizations involved in medical, educational activities - 0 %.
• Income from the operation associated with the sale of a share of the authorized capital - 0%.
• Receipts from works carried out in the promotional economic zone, tourist and recreational zone, subject to separate accounting of revenues and costs - 0%.
• The income of the regional investment project, provided that they do not exceed 90% of all income - 0%.

Reporting

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

2017 tax changes

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 a counter liability. If an organization has receivables and payables to one counterparty, then only an amount exceeding accounts payable can be written off for doubtful debts.

The amount of loss to be carried 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 base to which tax credits apply. The changes relate to losses 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 relating to 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 reflect 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). Before one of them, the Russian enterprise had a debt obligation. In this case, the debt is recognized as consolidated. And it doesn't matter what share of the capital the foreign creditor company owns. Now the consolidated debt is determined by the amount of all taxpayer obligations.

If during the reporting period the capitalization ratio has changed, then the question of adjusting the tax base may arise. From 2017, controlled debt expenses do not need to be recalculated. As mentioned earlier, the amount of expenses can include the costs incurred to assess the level of qualifications of employees. To encourage such reviews, provisions will be developed to account for the cost of valuations. The enterprise will be able to take into account the costs 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 penalties on tax has been changed, and the amount of penalties has been increased. The changes apply to delays that occur after 10/01/2017. If you delay the tax payment deadline by more than 30 days, then the amount of interest will have to be calculated according to 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.