Simplified tax system with the object “income”: how to calculate an advance tax payment. How to correctly calculate advance payments according to the simplified tax system

The simplified taxation system differs from other special regimes in that it can be applied to almost any type of activity (with the exception of banking, insurance, investment and some others). Restrictions on the use of the simplified tax system are determined only by the scale of the company’s work. This tax regime allows companies and traders to legally pay less taxes and simplify accounting procedures and reporting. An enterprise using the simplified tax system pays one tax based on the results of its activities, which replaces VAT, personal income tax for a merchant or income tax for an enterprise.

Calculation of an advance payment according to the simplified tax system with the objects of taxation “income” and “income minus expenses”

Sizing procedure advance payments according to the simplified tax system depends on what object of taxation the company or individual entrepreneur uses: “income” or “income minus expenses”. The taxpayer himself decides what is more profitable for him, since the maximum tax rates for objects are different and their final amount is set by the region independently. You can read more about the nuances of calculating an advance under the simplified tax system depending on the object of taxation in the article “Advance payments under the simplified tax system: calculation, payment terms, BCC” .

Deadlines for making advance payments under the simplified tax system for the 1st-3rd quarters of the tax period

What's new in advances under the simplified tax system in 2018-2019

The main changes in 2016 for the simplified tax system related to the calculation of advances were as follows:

The requirements for the conditions allowing the use of the simplified tax system have been changed:

the deflator coefficient has been increased again;
The opportunity to apply the simplified tax system has appeared for legal entities with representative offices.

The possibility of applying reduced rates has been introduced:

for the “income” object, regions can set them in the range from 1 to 6%;
The Republic of Crimea and the city of Sevastopol received the opportunity to reduce the rate to 3%.

Some changes have been made to accounting for income and expenses:

when issuing invoices with VAT, this tax is not included in income;
The value of the amount separating inventories and fixed assets has been increased (up to 100 thousand rubles).

Since April 10, 2016, a new form of declaration under the simplified tax system has been in force, the introduction of which is associated, in particular, with the need to reflect the amounts of trade duty in it and the possibility of indicating options for tax rates.

The form of this declaration can be seen in the article “The declaration under the simplified tax system has been updated.”

From 2017 until 2020, the deflator coefficient was canceled, but at the same time the values of both limits were significantly increased:

the maximum allowable income for the year is up to 150 million rubles;
income for 9 months, allowing you to switch to the simplified tax system from next year - up to 112.5 million rubles.

In addition, the limit on the value of fixed assets, which is important for the transition to the simplified tax system, has increased (to 150 million rubles).

If the “simplifier” hasn’t paid all year advance payments according to the simplified tax system, then he will be interested in how much tax the inspectors have the right to charge penalties on. The answer to this question is given in the article “How to calculate penalties for “simplified” advances if they turned out to be more than the annual tax”

The simplified taxation system is one of the most popular tax regimes for both organizations and individual entrepreneurs. We do not rule out that a number of innovations will be introduced to simplified tax payers in the near future. Read publications in our section "USN" so as not to miss important changes in tax and accounting legislation.

Organizations and merchants operating on the simplified taxation system (STS) are required to make certain contributions to the budget within the framework of this system throughout the year. In this case, the exact amount of payments depends on the selected tax object. In our article we will look at how calculate the advance payment according to the simplified tax system.

Object “Income minus expenses”

First you need to determine the specific size (amount) of accrued advance payments according to the simplified tax system during the year, and then the final tax. This helps to fill out the simplified declaration correctly and quickly.

The calculation of each advance payment - for the 1st quarter, half a year, 9 months - is generally carried out according to the following scheme:

ADVANCE = TAX BASE × STS RATE

Here's what it looks like in the declaration:

The results of the calculations are given in the corresponding lines of Section 2.2 of the declaration. Moreover, under each of them there is a hint: which simple mathematical manipulations need to be carried out and with the indicators of which rows. It's almost impossible to get confused.

At the second stage, the amounts required to be transferred to the budget at the end of the reporting periods and the year as a whole are determined. They are already included in Section 1.2 of the declaration.

To calculate the amount of the advance payment payable in a given reporting period, you should: subtract the amount of the advance for the previous period from the amount for this period.

Note: the amount of the advance payment for the 1st quarter does not need to be reduced by anything, since there were no advance payments.

Object "Revenue"

Calculation of advance payments only from income for the 1st quarter, half a year and 9 months is done as follows:

ADVANCE = INCOME × STS RATE

More specific instructions about how to calculate an advance payment according to the simplified tax system for the object “income” can always be found under the lines of Section 2.1.1 of the declaration.

Keep in mind that advances and taxes that should be transferred to the budget reduce not only the amounts of advance payments themselves that were accrued in previous reporting periods, but also:

insurance premiums (including for a merchant for himself);
benefits for temporary illness;
contributions under voluntary personal insurance contracts.

There is a feature: when the listed amounts of benefits and contributions are paid by organizations or individual entrepreneurs with employees, the reduction of the advance/tax on the amount of the contribution/benefits as a whole cannot be more than 1/2 of the advance amount.

In the second situation - when the individual entrepreneur does not have staff - it is allowed to reduce advances by the entire amount of contributions that he made “for himself”. Of course, disability benefits and deductions under insurance contracts do not affect the advance amount at all.

There is a fourth option - this is the trading fee that was paid within this reporting period. Thanks to it, all tax payers will have their advance payment under the simplified tax system reduced by its entire amount.

Note: When reducing the advance payment, only the amounts actually deducted are taken into account. That is, it can only be reduced after the fact.

Results for reporting periods are calculated using the following formula:

ADVANCE report– the amount of the advance payment for a given reporting period;
(CONTRIBUTIONS + BENEFITS)– the amount that reduces the advance payment for a given reporting period;
ADVANCE passed– the total amount of the advance payment based on the results of the previous reporting period (except for the 1st quarter).

More precise instructions regarding the calculations made can be found on the pages of Section 1.1 of the simplified tax system declaration.

When to transfer to the budget

In law deadline for payment of advance payments according to the simplified tax system– until the 25th day inclusive of the month following the reporting period. Thus, the transfer should occur in accordance with the following schedule:

KBK for making payments

For example, for an object STS “income” KBK advance payment next:

182 1 05 01011 01 1000 110.

If the object is “income minus expenses”, then BCC:

182 1 05 01021 01 1000 110.

If you don't make an advance

Important, that fine for failure to pay an advance payment under the simplified tax system is not provided for by the Tax Code of the Russian Federation at all. Instead, they will only “drip” penalties.

One more thing. If at the end of the year the amount of the final tax amount under the simplified tax system is less than all accruals of advance payments, then penalties for overdue advances are subject to recalculation and reduction.

In order for a company to have the opportunity to work with the simplified tax system, when registering an organization or within a month thereafter, it must be reported to the Federal Tax Service.

If within the allotted time the organization did not manage to notify about its decision to use this system, then it pays according to the general system. However, even if an organization works with a general taxation system, then from the beginning of October until the end of the year the company has the opportunity to switch to the simplified taxation system. To do this, you need to draw up a notification in two copies and send it to the Federal Tax Service.

Unfortunately, not all entrepreneurs can switch to the simplified tax system. To do this you need to comply a number of the following criteria:

during the entire reporting year, the number of employees in the company should not exceed 100 people;
the total income of the company for the whole year should be no more than 60 million rubles;
the residual value of the entire business should not exceed 100 million rubles;
income for three quarters should be no more than 45 million rubles;
the organization should not have representative offices and, and its share in other enterprises should not exceed 25%.

A company may be removed from the simplified tax system if:

income for 9 months exceeded 45 million rubles;
the cost of the operating system was more than 100 million rubles;
the number of hired workers for the year exceeded 100 people.

However, it should be remembered that the above amounts are indexed, so in order to correctly calculate the tax, you should use the appropriate deflator coefficient.

Who benefits from using the simplified tax system? First of all, it is beneficial for those enterprises that have small annual income. Among other things, this category is also exempt from paying the minimum tax, for example, if no business activity was carried out in the current year.

Currently available two bets, which are used for two different objects. They may be as follows:

If we are talking about an object in the “Income” section, then the maximum rate can be 6%.
When it comes to the object “Income minus expenses”, the rate can be 15%.

However, it should be borne in mind that the rate can be reduced to a certain limit:

from 1 to 6% in relation to income;
from 5 to 15% in relation to income minus expenses (if we talk about the Republic of Crimea, then the rate may even be lowered to 3%).

There are cases when the rate may be completely zero.

since 2015 it has been extended to Crimea and Sevastopol;
also, since 2015, these are individual entrepreneurs who, for the first time and for two years, can use the simplified tax system if their income is at least 70% for this type of activity.

An organization can decide on its own which of the objects it should choose for a simplified taxation system. But it will be possible to switch from a rate of 6% to 15% only from next year, which must be notified to the Federal Tax Service by the end of the year.

So, when should you make down payments?

Advance payments must be made in the following order:

Behind third quarter of 2018 pay from the beginning of October to the 25th.
Behind fourth quarter pay until April 30, 2019 (for individual entrepreneurs) and March 31, 2019 for enterprises.
Behind first quarter of 2018 must be paid from the beginning of the month until April 25.
Behind second quarter of 2018 must be paid from the beginning of July until the 25th.

In some cases, a deferred payment may be possible. To do this, you must submit a corresponding application to the tax office. The following documents should also be submitted along with the application:

A certificate issued by the fiscal authority regarding the status of tax payments.
A certificate from the Federal Tax Service stating that the applicant has bank accounts.
A certificate taken from the bank, which indicates the cash flows for the last six months in the above accounts.
A certificate, also taken from the bank, about the balance of funds in the accounts.
List of counterparties along with agreements concluded with them.
Documents that would indicate exactly why it is necessary to defer the payment deadline.
A repayment schedule for the debt that the taxpayer has incurred.

Regulatory acts and details

Regarding the number of workers, the declaration is submitted only once a year. If, in addition, the taxpayer carries out operations subject to VAT, then the corresponding tax return is also submitted. This also includes reporting regarding land tax.

An additional report is also submitted to Rosstat. This is where you should submit a book on expenses and income and.

In the event that vehicles are also listed on the company’s account, then every year a declaration must be submitted, which covers. This declaration must be submitted by February 1.

Zero reporting

If the declaration is zero, then it is submitted on a general basis. However, here it should be understood that it does not matter whether the company had income or not. The report must be submitted in any case.

The document can be prepared not only on paper, but also in electronic form. For the second case, you can use various special programs.

This documentation must be submitted annually. If the requirement to submit a declaration was ignored, the declarant may be punished, including being held financially liable. You can submit your report at your place of registration. If the person submitting the report has had no income for the entire period, then dashes are placed in the appropriate fields.

When should the report be submitted?

So, when should you submit a report under the simplified tax system? This should be done before March 31, if we are talking about an enterprise, and until April 30, if it concerns an individual entrepreneur. As for zero reporting, the same deadlines apply.

However, if an organization loses the right to use the simplified tax system, then it should report this to the fiscal authority by the 25th.

Fines

If the declared person does not pay the fine, he faces liability regulated in Article 122. A violator who fails to pay the tax on time will have to pay a fine in the amount of 2 to 40% of the amount owed. In addition, under Article 75, penalties will be charged on the unpaid amount.

The deadlines for paying the simplified tax system and filing a declaration are presented in this video.

The simplified tax system (STS) is perhaps the most popular tax system in small, and especially micro, businesses. Due to the ease of accounting, a small number of reports, and a reduced tax burden, many individual entrepreneurs choose it.

Almost all individual entrepreneurs know that according to the simplified tax system, a declaration is submitted once per reporting period - after the end of the calendar year, and tax is paid based on the results of activities (until April 30 of the year following the reporting one), but about advances for the “simplified” tax, which must be paid throughout the year are often forgotten or not even realized.

In our article we will look at how to calculate tax advances, when and where to pay them, and in what cases it is not necessary to pay advances.

By what date should advances be paid under the simplified tax system?

Tax advances, like the tax itself, are considered an accrual total and their payment deadlines are as follows:

for the 1st quarter - until April 25;
6 months (six months) - until July 25;
9 months before October 25th.

Where to pay advances under the simplified tax system?

Advances under the simplified procedure are paid according to the tax details, in which the individual entrepreneur is registered “by registration”. The BCC must be indicated the same as for paying the tax itself.

Depending on whether the simplified tax system of 6% or 15% is applied by an individual entrepreneur, it is necessary to indicate the corresponding BCC:

18210501011011000110 - for simplification 6% of Income;
18210501021011000110 - for simplification, 15% of Income reduced by the amount of expenses.

How to calculate advances according to the simplified tax system of 6%?

To calculate the advance for the first quarter, it is necessary to take into account all the income of an individual entrepreneur received during the specified period.

In this case, all actual receipts of funds from the activities of the individual entrepreneur, both cash and to the current account, are considered income. In addition, the entrepreneur’s income in kind is taken into account (in its monetary equivalent, of course), as well as offsets, although there will be no actual receipt of funds from these operations.

But received loans and borrowings, erroneous receipts or contributions of own funds do not need to be taken into account as income.

After the individual entrepreneur’s income for the period has been calculated, it is necessary to calculate the amount of tax, that is, find 6% of the total amount. But do not rush to transfer the received amount to the budget. The tax payable under the simplified tax system of 6% can be reduced by the amount paid in the period for which the tax is calculated and paid.

Note:

An individual entrepreneur without employees can reduce the tax payable by the entire amount of contributions paid “for himself”;
An individual entrepreneur with employees can reduce the tax by the amount of contributions paid for employees and for themselves, but not more than fifty percent. This means that even if the amount of contributions is greater than the tax payable, the tax cannot be reduced by more than half.

For half a year and nine months, the advance payment is calculated in the same way, with the exception that previously paid advances for the 1st quarter and half a year must be subtracted from the amount of tax payable received.

The calculation of the advance payment with a simplified tax system of 6% can be expressed by the general formula:

Advance payment = Tax base (cumulative income) × 6% – Insurance premiums (paid in the period for which the calculation is made, and in the amount corresponding to the tax reduction condition) – Advance payments for previous periods (when calculating the advance for the first quarter, not applies)

Example

Individual entrepreneur Krasnov received income of 85,000 rubles in the first quarter, 100,000 rubles in the second quarter, and 90,000 rubles in the third quarter. The individual entrepreneur has no employees, contributions “for himself” were paid in the first quarter of 6,000 rubles, in the second - 5,000 rubles, in the third - 6,000 rubles.

IP Romashev received income of 105,000 rubles in the first quarter, 100,000 rubles in the second quarter, and 90,000 rubles in the third quarter. Individual entrepreneurs have employees. In the first quarter, contributions of 6,000 rubles were paid for them, in the second - 4,500 rubles, in the third - 6,000 rubles. At the same time, contributions “for oneself” were paid in the first quarter of 6,000 rubles, in the second - 5,000 rubles, in the third - 6,000 rubles.

When is it not necessary to pay an advance payment under the simplified tax system of 6%?

An individual entrepreneur does not have to pay an advance tax payment if he has no income for the corresponding period. Or, as can be seen from the example above, the amount of tax for an individual entrepreneur without employees is less than the amount of fixed contributions paid by him.

How to calculate advances according to the simplified tax system of 15%?

Tax (tax advance) at the simplified rate of 15% is calculated differently.

Income for the simplified tax system of 15% is determined in the same way as for 6%.

And to account for expenses in taxation, it is necessary that goods/services/works be not only paid for, but also received, and their receipt be confirmed by documents. In this case, expenses for goods purchased for resale are taken into account at the moment when they are already sold to your buyer.

Fixed contributions “for myself”, as well as contributions for employees of an individual entrepreneur, in this system I reduce not the tax directly, but the tax base, from which 15% will be calculated.

To calculate the tax for the first quarter, it is necessary to subtract from all income of an individual entrepreneur all expenses taken into account for tax purposes, including contributions “for yourself” and for employees (if any), and find 15% of the amount received.

The calculation of the advance payment with a simplified tax system of 15% can be expressed by the general formula:

Advance payment = Tax base (income on an accrual basis minus expenses on an accrual basis, including paid insurance premiums) × 15% – Advance payments for previous periods (not applied when calculating the advance for the first quarter)

Example

IP Vasilkov received income of 185,000 rubles in the first quarter, 100,000 rubles in the second quarter, and 190,000 rubles in the third quarter. Confirmed expenses accepted for taxation for an entrepreneur: 100,000 rubles in the first quarter, 80,000 rubles in the second and 95,000 rubles in the third. The individual entrepreneur has no employees. In addition to the expenses incurred, contributions “for oneself”, 6,000 rubles were paid in the first quarter, 6,000 rubles in the second, and 6,000 rubles in the third.

When is it not necessary to pay an advance payment under the simplified tax system of 15%?

If the amount of expenses exceeds income, then there is no need to pay advance tax.

The minimum tax of 1% of income, which is provided for under the simplified tax system of 15%, is paid only at the end of the year.

At the end of the year, the final calculation and payment of tax is made.

If during the year you request a tax certificate from the tax office regarding accrued and paid taxes and contributions, or check this information in your personal account on the website nalog.ru, you will see an overpayment of tax on the amount of advances paid. This is due to the fact that the tax authorities will find out the accrued amounts only after you submit your declaration.

There are no penalties for late payment of tax advances, but penalties are charged for days of late payment.

Be careful, calculate your down payments correctly and pay them on time.

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Small businesses use the “simplified” tax regime as a clear and convenient tax regime. Payment of advance payments throughout the year is part of the simplified tax system. The rules for calculating the advance payment depend on the selected object. Payments are sent to the treasury for certain periods, which facilitates the administration of budget revenues.

Tax and reporting periods, deadlines for submitting reports

The tax period for the simplified tax system is considered to be a year according to the calendar: from the first of January to the thirty-first of December. The tax period is divided into reporting periods : first quarter; half year; nine month. For each reporting period, the “simplified people” calculate and transfer the tax payment in advance to the treasury. The tax for the year is reduced by the amount of advance payments made.

The advance calculation takes into account the selected taxable object:

Individual entrepreneurs (IP), companies using the simplified tax system for income pay an advance payment of 6% of the income received.
Simplified tax system Income minus Expenses pay an advance at a rate of 15%.

Regional authorities have the right to reduce rates.

For minor expenses, it is more convenient to use the simplified tax system Income. The simplified tax system Income minus Expenses is usually used for expenses exceeding 60% of the amount of income received.

Calculation of advance payments for the reporting period is not submitted to the tax authority.

Down payment is the inevitable price of free enterprise.

How to calculate an advance payment under the simplified tax system Income

The name of the special regime indicates that the advance will be paid from the income received.

Formula for calculating the advance payment of the simplified tax system Income

But there is a peculiarity. The amount of payment is reduced by the amount of insurance contributions of employees and payment for the first three days of sick leave (clause 3 of Article 346.21 of the Tax Code of the Russian Federation). Insurance premiums are taken without taking into account overpayments, but only for funds transferred in the reporting period within the limits of accruals. The down payment amount is reduced by 50% or less. Let's consider possible cases. Let's say an advance payment has been accrued in the amount of A. Insurance premiums have been transferred within the limits of accruals in the amount of C. There are no sick pay.

With less than 50% of the accrued advance. The advance payment is reduced by the amount C. Payable: A - C.
With more than 50% of the accrued advance. The advance payment is reduced by 50%. Payable: A - 50%.

Table: Advance payments of the simplified tax system Income. Payments paid are less than 50% of the advance

Table: Advance payments of the simplified tax system Income. Contributions paid exceed 50% of the advance

Calculation under the simplified tax system Income minus Expenses

Expenses are established in Chapter 25 of the Tax Code of the Russian Federation and Art. 346.16 Tax Code of the Russian Federation. Costs include :

contributions to compulsory pension insurance;
insurance premiums for temporary disability;
health insurance contributions;
premiums for insurance against accidents at work.

A feature of accounting for the year will be the determination of the minimum tax in the amount of one percent of income. No expenses. The minimum tax is not paid when advance payments are made in an amount exceeding the minimum tax. Let’s say the company’s tax for the year is 100,000 rubles with income of 1,800,000 rubles. The minimum tax is 18,000 rubles. Advance payments will be paid in the amount of 75,000 rubles. A company using the simplified tax system Income minus expenses will pay advances to the treasury more than the minimum tax. For the year there will be an additional payment of 100,000 - 75,000 = 25,000 rubles.

Formula for calculating the advance payment of the simplified tax system Income minus Expenses

Table: Advance payments of the simplified tax system Income minus Expenses

How should individual entrepreneurs be paid?

Individual entrepreneurs pay fixed contributions for themselves: for pension and health insurance from the minimum wage; for pension insurance - 1 percent of income over 300,000 rubles.

An individual entrepreneur without employees reduces the advance payment by the amount of contributions paid. The amounts of contributions paid in January-March for 2016 and 2017 reduce the amount of the advance for the first quarter of 2017 (clause 1, clause 1, article 430 of the Tax Code of the Russian Federation).

Individual entrepreneurs with employees on the simplified tax system Income reduces the amount of the advance by up to 50 percent (letter of the Ministry of Finance of Russia dated October 14, 2016 No. 03–11–11/60146).

Transfer

The advance payment is sent to the treasury. The payment order must indicate the BCC (budget classification code). KBK allows you to credit the payment for its intended purpose: tax, penalties, fines.

The payment order indicates the recipient's BCC, special regime and object of taxation, and the reporting period for payment

Table: KBK under simplified taxation system Income in 2017

Table: BCC under simplified taxation system Income minus Expenses

Incorrect BCC in the payment order

Payments are credited based on the BCC. Errors happen: one tax is paid, but the BCC is filled in for another tax. Typically, the payment will be classified as requiring explanation. The tax authority has the right to clarify the purpose at the request of the payer. Actions will be carried out on the date of payment.

Responsibility for payment of advance payments

When transferring advance payments in violation of the deadlines provided for by the Tax Code of the Russian Federation, sanctions are applied. The penalty is calculated from the day following the due date until the funds are received. The penalty is calculated in the amount of one three hundredth of the refinancing rate of the Central Bank of the Russian Federation. For example:

An advance payment in the amount of 50,000 rubles in 2017 was made 30 days from the deadline.
The key rate is 9.75%.
Penalty: 50000x1/300x9.75%x30=487.5 rubles.

If part of the amount is not paid, penalties will be calculated for the underpaid amount. The transfer of penalties takes into account the taxable object and the BCC.

Postings for advance payments

Advance payments are accrued on the last day of the first, second and third quarters of the year. The credit of account 68 Calculations for the single tax of the simplified tax system corresponds with the debit of account 99 Profit and loss for the amount of the advance. The transfer of the advance payment is reflected by the posting: Debit 68 Calculations for the single tax simplified tax system Credit 51 Current account.

Video: features of advance payments under the simplified tax system

Entrepreneurs and companies choose the simplified tax system for the simplicity and clarity of the requirements for accounting and tax calculation. With work experience comes an understanding of the importance of paying taxes in advance. Timely receipt of advances stabilizes the activities of budgetary organizations and contributes to the implementation of regional programs.