Advance payments according to usn. Deadlines for the payment of advance payments and taxes according to the simplified taxation system for individual entrepreneurs The deadline for paying the simplified taxation system is 6 for

The simplified system is a special preferential regime, the declaration for which is submitted only once a year. The single tax on the simplified tax system is also paid once a year - no later than March 31 for LLC and April 30 for individual entrepreneurs. However, these are not all payments that the simplifier must transfer to the budget. At the end of each reporting period, in the presence of income, it is necessary to calculate and pay advance tax payments.

What are advance payments on the simplified tax system

Again, the tax period for the simplified system is a calendar year, so the final settlement with the state occurs at the end of the year. But in order for budget revenues to be uniform throughout the year, the Tax Code of the Russian Federation established the obligation of simplified payers to pay tax in installments, based on the results of reporting periods. In fact, this is how the budget is advanced at the expense of earlier receipts.

The reporting periods for calculating advance payments under the simplified tax system are the first quarter, six months and nine months of the year. If in the reporting period the businessman received income, then it is necessary to calculate and pay 6% () or 15% () of the tax base within 25 days following it. If no income was received, then nothing needs to be paid.

Advance payments are called that way, because the tax is paid, as it were, in advance, in advance, without waiting for the end of the year. In this case, all advance payments under the simplified tax system in the declaration are taken into account and, accordingly, the final annual amount.

For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Especially now, many banks offer favorable conditions for opening and maintaining a current account.

Terms of payment of advance payments

Article 346.21 of the Tax Code of the Russian Federation establishes the deadlines for making advance payments under the simplified tax system in 2020. Taking into account the postponement due to holidays, these are the following dates:

• no later than April 27 for the first quarter;
• no later than July 27 for the half year;
• no later than October 26 for nine months.

For violation of these deadlines for each day of delay, a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation is charged. There is no penalty for late payment of advances, because the deadline for paying the tax itself expires only on March 31 for LLC and April 30 for individual entrepreneurs. But if you are late to pay the rest of the tax before these dates, then a penalty of 20% of the unpaid amount will be imposed.

You do not need to submit any documents confirming the correctness of advance calculations to the IFTS, just reflect these amounts in KUDiR and keep documents confirming payment. Information about these amounts based on the results of the reporting periods must also be indicated in the annual declaration.

Reduction of tax on the amount of insurance premiums

Which an individual entrepreneur pays for himself, as well as contributions for employees of organizations and individual entrepreneurs, reduce the calculated tax amounts. The order of reduction depends on which object of taxation is chosen:

• on the USN Income, the calculated payment itself decreases;
• on the simplified tax system Income minus Expenses paid contributions are taken into account in expenses.

For individual entrepreneurs working on the STS 6%, there is another important condition - the presence or absence of employees. If an individual entrepreneur has employees hired under or under an agreement, then tax payments can be reduced by no more than 50%. At the same time, to reduce the tax, insurance premiums paid both for themselves and for employees are taken into account.

If there are no employees, then payments to the budget can be reduced by the entire amount of contributions paid for themselves. With low incomes of individual entrepreneurs without employees, a situation may arise that there will be no tax payable at all, it will be completely reduced due to contributions.

The STS 6% and STS 15% regimes are fundamentally different in terms of the tax base, rate and calculation procedure. Let's look at examples of how to calculate an advance payment under the simplified tax system for different objects of taxation.

Calculation for the simplified tax system Income

The tax base, i.e. the amount with which the tax is calculated for the STS Income is the income received. No expenses in this mode reduce the tax base, the tax is calculated from the received sales and non-operating income. But on the other hand, due to the contributions paid, it is possible to reduce the payment to the budget itself.

For an example of calculations, let's take an individual entrepreneur without employees, who received income in the amount of 954,420 rubles in 2020. IP insurance premiums in 2020 consist of a fixed minimum amount of 40,874 rubles. plus 1% of income exceeding 300,000 rubles. We consider: 40,874 + (954,420 - 300,000 = 654,420) * 1% = 6,544) = 47,418 rubles.

Pay additional contributions in the amount of 6,544 rubles. possible both in 2020 and after its completion, until July 1, 2021. Our entrepreneur paid all dues in 2020. The individual entrepreneur paid insurance premiums for himself every quarter in order to immediately be able to reduce payments to the budget:

• in the 1st quarter - 10,000 rubles;
• in the 2nd quarter - 10,000 rubles;
• in the 3rd quarter - 17,000 rubles;
• in the 4th quarter - 10 418 rubles.

An important condition: we consider the income and contributions of individual entrepreneurs for ourselves not separately for each quarter, but on an accrual basis, i.e. year to date. This rule is established by Article 346.21 of the Tax Code of the Russian Federation.

1. For the first quarter: 168,260 * 6% \u003d 10,096 minus paid contributions of 10,000, 96 rubles remain to be paid. The payment deadline is no later than April 27th.
2. For half a year we get 425,860 * 6% = 25,552 rubles. We deduct contributions for the six months and an advance for the first quarter: 25,552 - 20,000 - 96 \u003d 5,456 rubles. must be paid no later than July 27th.
3. For nine months, the calculated tax will be 757,010 * 6% = 45,421 rubles. We reduce by all paid contributions and advances: 45,421 - 37,000 - 96 - 5,456 \u003d 2,869 rubles. They must be transferred to the budget before October 26th.
4. At the end of the year, we calculate how much the entrepreneur needs to pay by April 30: 954,420 * 6% = 57,265 - 47,418 - 96 - 5,456 - 2,869 = 1,426 rubles.

As you can see, due to the ability to take into account payments to funds, the tax burden of an individual entrepreneur on the simplified tax system Income in this example amounted to only 9,847 (96 + 5,456 + 2,869 + 1,426) rubles, although the calculated single tax is 57,265 rubles.

Recall that only entrepreneurs who do not use hired labor have such an opportunity; individual entrepreneurs have the right to reduce the tax by no more than half. As for the LLC, the organization is recognized as an employer immediately after registration, so legal entities also reduce payments to the treasury by no more than 50%.

Calculation for the simplified tax system Income minus Expenses

In this mode, contributions can only be taken into account as part of other expenses, i.e. the calculated advance payment itself cannot be reduced. Let's figure out how to calculate an advance payment under the simplified tax system with the object of taxation "income reduced by the amount of expenses."

For example, let's take the same entrepreneur without employees, but now we will indicate the costs incurred by him in the course of his activities. Contributions are already included in the total costs, so we will not list them separately.

The standard rate for the simplified tax system Income minus Expenses in 2020 is 15%, let's take it for calculation.

1. For the first quarter: (168,260 - 108,500) * 15% = 8,964 rubles. Payment must be made no later than April 27th.
2. For half a year: (425,860 - 276,300) * 15% = 22,434 rubles. We deduct the advance paid for the first quarter (22,434 - 8,964), we get that 13,470 rubles will remain to be paid no later than July 27th.
3. For nine months, the calculated tax will be (757,010 - 497,650) * 15% = 38,904 rubles. We reduce by advances for the first quarter and half a year: 38,904 - 8,964 - 13,470 = 16,470 rubles. They must be transferred to the budget no later than October 26th.
4. At the end of the year, we consider how much more needs to be paid no later than April 30: (954,420 - 683,800) * 15% = 40,593 minus all paid advances 38,904, we get 1,689 rubles.

Now we check if there is an obligation to pay the minimum tax, i.e. 1% of all income received: 954,420 * 1% = 9,542 rubles. In our case, we paid more to the budget, so everything is in order.

• on a simplified 6%, the entrepreneur paid 9,847 (tax) plus 47,418 (contributions), a total of 57,265 rubles.
• on a simplified 15% tax amounted to 40,593 rubles plus 47,418 (contributions), a total of 88,011 rubles.

In this case, the burden on the simplified tax system Income minus expenses turned out to be higher, although the share of expenses in revenue is quite high (71.65%). If the share of expenses turns out to be even lower, then the STS regime of 15% becomes completely unprofitable.

BCC for payment documents

BCC is a budget classification code that is indicated on receipts or bank documents for paying tax. The BCCs for advance payments for the simplified system are the same as for the single tax itself. In 2020, budget classification codes are in effect, approved by Order of the Ministry of Finance of Russia dated June 6, 2019 N 86n.

If you enter an incorrect BCC, then the tax will be considered paid, because. article 45 of the Tax Code of the Russian Federation indicates only two significant errors in the payment document:

• incorrect name of the beneficiary's bank;
• incorrect Federal Treasury account.

However, paying with the wrong classification code will result in misallocation of the amounts paid, which will result in you being charged a arrears. In the future, you will have to search for the payment and explain to the IFTS, so be careful when filling out the details.

• KBK USN 6% (tax, arrears and debts) - 182 1 05 01011 01 1000 110;
• KBK USN 15% (tax, arrears and debts, as well as the minimum tax) - 182 1 05 01021 01 1000 110.

Companies and entrepreneurs on the simplified tax system three times a year transfer advance tax payments to the budget. We will tell you about the procedure for calculating payments for the objects of taxation "Income" and "Income minus expenses".

Terms of payment of advance payments on the simplified tax system in 2019

At the end of each quarter, businessmen must make a kind of "prepayment of tax" - an advance payment. Payment is due within 25 days after the end of the reporting quarter. If the 25th falls on a weekend, the due date is moved to the next business day.

• for the 1st quarter of 2019 - until April 25, 2019;
• for the 1st half of 2019 - until July 25, 2019;
• for 9 months of 2019 - until October 25, 2019.

Based on the results of the tax period - the calendar year - you need to calculate the remaining tax and pay it. The deadline for payment is the same as for filing a tax return:

• LLCs must submit a tax return on the simplified tax system and pay tax on the simplified tax system for the previous year 2019 by March 31, 2020.
• Individual entrepreneurs must submit a tax return on the simplified tax system and pay tax on the simplified tax system for the previous year 2019 by April 30, 2020.

Tax on the simplified tax system is paid in special terms in two cases:

• the activity that was carried out on the simplified tax system was terminated - no later than the 25th day of the month following the month in which the activity was terminated;
• in case of violation of restrictions and loss of the right to use the simplified tax system - no later than the 25th day of the month following the quarter in which the taxpayer lost the right to use the simplified system.

If you forgot about the advance payment or were late with the payment, the tax office will charge penalties for each day of non-payment - up to the receipt of money in the budget. Those entrepreneurs who decide to pay tax once at the end of the year, without any “prepayments”, can expect an impressive amount of penalties.

Calculation of advance payment for simplified tax system 6%

The procedure for calculating advance payments under the simplified tax system "income" and "income minus expenses" has not changed. The same rules apply as in 2018.

Step 1. To calculate the tax base, we sum up all the company's income from the beginning of the year to the end of the quarter for which we calculate the advance payment. These figures are taken from column 4, section 1 of the KUDiR. Simplified income takes into account sales proceeds and other income, the list of which is given in Art. 249 and Art. 250 of the Tax Code of the Russian Federation.

The tax amount is calculated by the formula: Income × 6%.

Specify the tax rate for your type of activity in your region - it can be reduced even up to 1%.

Step 2 Payers of the STS 6% tax are entitled to apply a tax deduction and reduce the amount of tax. The tax can be reduced by the amount of insurance premiums for yourself and your employees and by the amount of sick leave paid by the employer. Companies that pay a trading fee include the amount of the fee in the tax deduction.

• LLC and entrepreneurs with employees reduce the tax by no more than 50%.
• An individual entrepreneur without employees has the right to reduce the tax on the amount of all insurance premiums that he pays for himself.

Step 3 From the resulting amount, you need to subtract advance payments that were made in past periods of the current calendar year.

An example of calculating an advance payment for the 2nd quarter according to the simplified tax system 6%

LLC "Fire and Ice" received income in the amount of 660,000 rubles for the first half of the year. Of these, in the 1st quarter 310,000 rubles and in the 2nd quarter 350,000 rubles. Advance payment for the 1st quarter - 9,300 rubles.

We calculate the tax: 660,000 × 6% = 39,600 rubles.

We make a tax deduction. The organization has 2 employees, contributions of 20,000 per month are paid for them, there were no sick days for six months, the company does not pay sales tax. So, for 6 months, contributions of 20,000 × 6 = 120,000 rubles were paid. We see that the amount of the tax deduction is greater than the amount of tax, which means that we can only reduce the tax by 50%. 39,600 × 50% = 19,800 rubles.

Now we subtract from this amount the advance payment paid after the 1st quarter:
19,800 - 9,300 = 10,500 rubles.

So, for the 2nd quarter you need to make an advance payment of 10,500 rubles.

Calculation of advance payment for simplified tax system 15%

Step 1. We summarize all the income of the enterprise from the beginning of the year to the end of the desired quarter. We take the numbers from 4 columns 1 of the KUDiR section. In income on the simplified tax system, sales proceeds and other incomes, which are listed in Art. 249 and Art. 250 of the Tax Code of the Russian Federation.

Step 2 We summarize the business expenses from the beginning of the year to the end of the desired period, we take the numbers from column 5, column 1 of the KUDiR section. A complete list of costs that can be considered as expenses of the enterprise is given in Art. 346.16 of the Tax Code of the Russian Federation. It is also important to observe the procedure for accounting for expenses: expenses must be directly related to the activities of the enterprise, must be paid and recorded in the accounting department. We talked about how to correctly account for the costs of the simplified tax system. Insurance premiums for the simplified tax system 15% relate to expenses and are included in their composition.

The tax amount is calculated according to the formula: (Income - Expenses) × 15%.

Specify the tax rate for the type of activity of your company in your region. From 2016, the region can set a differentiated rate from 5 to 15%.

Step 3 Now, from the amount of tax, we subtract advance payments that were made in previous periods of the current calendar year.

An example of calculating an advance payment for the 3rd quarter according to the simplified tax system 15%

IP Myshkin A.V. from the beginning of the year received an income of 450,000 rubles. Of these, for the 1st quarter 120,000 rubles, for the 2nd quarter 140,000 rubles and for the 3rd quarter 190,000 rubles.

Expenses since the beginning of the year amounted to 120,000 rubles. Of these, 30,000 rubles - in the 1st quarter, 40,000 rubles in the 2nd quarter and 50,000 rubles in the 3rd quarter.

Advance payments amounted to: 13,500 rubles in the 1st quarter and 15,000 rubles in the 2nd quarter.

Let's calculate the amount payable in the 3rd quarter: (450,000 - 120,000) × 15% = 49,500 rubles.

Subtract from this amount the payments of previous quarters: 49,500 - 13,500 - 15,000 = 21,000 rubles.

So, according to the results of the 3rd quarter, IP Myshkin must pay 21,000 rubles.

Calculation of the final tax payment for the 4th quarter of 2019

For the 4th quarter, not an advance tax payment is paid, but the single tax itself according to the simplified tax system. The fact is that the tax is paid in parts at the end of each reporting period, and 4 quarters of the year is the tax period. When calculating the payment for the year, all advance payments made during the year are taken into account.

Calculation of a single tax for the simplified tax system 6%

The tax is calculated according to the formula = Tax base × 6% - Advance payments for 1, 2 and 3 quarters

Step 1. Calculate income for the tax period. To do this, sum up all the income received in the 1st, 2nd, 3rd and 4th quarters on an accrual basis. This amount is in the first section of the KUDiR. Organizations and individual entrepreneurs on the simplified tax system as income take into account sales revenue, as well as non-operating income, which are listed in Art. 249 and 250 of the Tax Code of the Russian Federation.

Step 2 Determine the amount of insurance premiums for the period and reduce the tax by their amount

LLCs and individual entrepreneurs with employees can reduce the tax by no more than 50%;

An individual entrepreneur without employees has the right to reduce tax without restrictions by the amount of insurance premiums that he pays for himself.

Step 3 Determine the tax base. From the amount of income received for the year, subtract the amount of insurance premiums paid for the year. If the amount of the tax deduction exceeds 50% of the tax (for organizations and individual entrepreneurs with employees), then reduce the tax by only half.

Step 4 Calculate the USN tax. Multiply the resulting tax base by the tax rate and subtract all advance payments transferred to the budget during the year.

An example of calculating a single tax for Cactus LLC for 2019

LLC "Cactus" works on a simplified taxation system with the object of taxation "income". The organization has two employees, the salary of each of them is 45,000 rubles. The company's income for the entire year amounted to 860,000 rubles.

1 quarter - 200,000 rubles;

2nd quarter - 160,000 rubles;

3rd quarter - 280,000 rubles;

4th quarter - 220,000 rubles.

During the year, advance payments were transferred for the 1st quarter - 6,000 rubles, for the 2nd quarter - 4,600 rubles, for the 3rd quarter - 7,500 rubles.

The tax amount for the year is: 860,000 × 6% = 51,600 rubles.

We can reduce this amount by the amount of contributions paid. From the salary of two employees (90,000 rubles), insurance premiums are paid monthly in the amount of 30% - 90,000 × 30% = 27,000 rubles per month. Over the past year, the organization transferred insurance premiums in the amount of 27,000 × 12 = 324,000 rubles. Sick leave was not paid.

We see that the amount of contributions is greater than the amount of tax, but we can still reduce the tax only by half: 51,600 × 50% = 25,800 rubles.

Now from this amount we must subtract the advance payments for three quarters:

25,800 - (6,000 + 4,600 + 7,500) = 7,700 rubles.

Thus, the organization must pay 7,700 rubles by March 31, 2020.

Calculation of a single tax for the simplified tax system 15%

Step 1. Determine the tax base. Take income and expenses from KUDiR. Income is recorded in the first section of KUDIR in column 4. "Simplifiers" must take into account income in the tax base in accordance with Art. and 250 Tax Code of the Russian Federation . Expenses are indicated in column 5 of the first section of the KUDiR. Economically justified and documented costs are recognized as expenses, which are listed in clause 1 Art. 346.16 of the Tax Code of the Russian Federation.

Unlike the STS regime "Income", at the "Income minus expenses" facility, insurance premiums cannot be deducted. They are immediately included in expenses and reduce the tax base and the tax itself.

Step 2 Determine the amount of the tax. The tax is calculated according to the formula:

Tax = (Income - Expenses) × 15%.

Specify the tax rate for your region and type of activity, it may be less than 15%.

An example of calculating a single tax payment for IP Khalturkin V.A.

IP income for 2019 amounted to 3,880,000 rubles, and expenses amounted to 2,600,000 rubles. Of them:

Advance payments during the year amounted to: 1st quarter - 48,000 rubles, 2nd quarter - 37,500 rubles, 3rd quarter - 48,000 rubles.

We calculate the tax amount: (3,880,000 - 2,600,000) × 15% = 192,000 rubles.

Now subtract from this amount the advance payments for the year:

192,000 - (48,000 + 37,500 + 48,000) = 58,500 rubles.

Thus, the individual entrepreneur must pay 58,500 rubles by April 30, 2020.

The online service Kontur.Accounting automatically calculates advance payments based on KUDiR and data on insurance premiums and sick leave. The service generates a payment order and reminds you of the upcoming payment in advance. Integration with banks makes it easy to prepay tax. Pay taxes with Kontur.Accounting, keep records, calculate salaries, send reports and use the support of our experts.

What is the deadline for transferring tax on the simplified tax system for 2017? What is the deadline for paying the single tax in 2018? Which CCC to apply when transferring tax for 2017? You will find answers to these and other questions related to the deadlines for paying the “simplified” tax for 2017, as well as a sample payment order, in this article.

Advance Payments and Total Amount for 2017: Due Date

Organizations and individual entrepreneurs during 2017, following the results of the reporting periods, had to transfer advance payments to the budget. Advance payments for the single tax in 2016 were required to be transferred to the budget no later than the 25th day of the first month following the reporting period (quarter, six months and nine months). That is, no later than April 25, July 25 and October 25, 2016 (Article 346.19 and Clause 7 of Article 346.21 of the Tax Code of the Russian Federation).

At the end of 2017, a single “simplified” tax must be paid to the budget for the entire year. However, for the transfer of the "simplified" tax for 2017, tax legislation provides for different payment deadlines. In general, legal entities are required to pay the annual tax under the simplified tax system no later than March 31, and individual entrepreneurs - no later than April 30 of the next year. However, March 31, 2018 is a Saturday and April 30 is a non-working Monday. Therefore, the deadlines for paying the simplified tax system for 2017 are as follows:

If the due date for payment of the advance payment or tax falls on a weekend or non-working holiday. Then a single tax or an advance can be transferred on the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation). This principle fully applies to the "simplified" tax and advances on it.

From November 30, 2016, any other person can pay a single tax for a taxpayer: an organization, an entrepreneur or a person who is not engaged in business (paragraph 4, clause 1, article 45 of the Tax Code of the Russian Federation). In this case, the conditions under which the tax will be considered paid are the same. The one who transfers the tax for the taxpayer must submit a correctly executed payment order to the bank, and he must have enough funds in his account.

The day of payment is the day when the taxpayer submits to the bank a payment order for the transfer of the single tax from his settlement (personal) account to the account of the Treasury of Russia. At the same time, it is important that there is enough money in the account for the payment (letters of the Ministry of Finance of Russia dated May 20, 2013 No. 03-02-08 / 17543, dated June 21, 2010 No. 03-02-07 / 1-287).

Read also Sample filling in the liquidation balance sheet in 2018

Payment for payment and CCC

Draw up a payment order for the payment of a single tax under the simplified tax system for 2017 according to the general rules. However, we consider it appropriate to pay attention to the fact that in 2017 the single and minimum taxes under the simplified tax system must be transferred to the budget for the same BCC - 18210501021011000110.

Pay the single tax under the simplified tax system for 2017 to an account in the territorial department of the Treasury of Russia using the details of the IFTS, to which the company is attached at its location. That is, at the address at which the organization was registered. It is listed in the Unified State Register of Legal Entities (Clause 2, Article 54 of the Civil Code of the Russian Federation).

For an individual entrepreneur, this is the IFTS, where he was registered at the place of residence. If an individual entrepreneur does not have a permanent place of residence in Russia, you need to pay the simplified tax system for 2017 at the Federal Tax Service, where the entrepreneur was registered at the place of temporary registration.

Information about the TIN, checkpoint of the tax inspectorate can be found on the websites of the tax service or directly in it. Usually, all the necessary details are given on the information stands of the inspection. In addition, there is a service on the website of the Federal Tax Service that allows you to determine all the details of the inspection by address or code.

Advance payments for “simplified” tax are payments that are paid during the year following the results of each reporting period. Reporting periods are the first quarter, six months and 9 months of the calendar year. When calculating advance payments on tax for the reporting period and tax for the tax period, the previously calculated amounts of advance payments are set off.
Thus, based on the results of the calendar year, the taxpayer determines the amount of tax that should be paid in addition to the budget, or identifies the amount to reduce the previously calculated advance payments.

Advance payments under the simplified tax system from income

If you chose income as the object of taxation, then the tax base for the "simplified" tax is the monetary expression of the company's income.

In this case, the single tax is calculated based on the tax rate (in most cases, 6%) and income received at the end of the year.

During the year, the “simplifiers” pay advance tax payments. The amount of the quarterly advance payment is calculated at the end of each reporting period based on the tax rate (in most cases 6%), income received during the reporting period, and advance tax payments calculated for the previous reporting period.

The accrued advance payment (and the tax itself) can be reduced, but not more than half:

• on the amount of contributions paid for compulsory pension, social and medical insurance;
• on the amount of contributions "for injury";
• for the amount of benefits for temporary disability paid at the expense of the company's own funds (with the exception of benefits paid in connection with an accident at work and occupational disease);
• for the amount of payments under voluntary personal insurance contracts concluded in favor of employees in case of their temporary disability with insurance companies licensed for this type of insurance (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation).

How to calculate advance payments under the simplified tax system from income

Calculate the advance payment under the simplified tax system with the object "income" using the formula:

EXAMPLE OF CALCULATION OF ADVANCES FOR USN FROM INCOME

Passive LLC switched to a simplified system and pays a single income tax. The company's income for the first half of the year amounted to 3,800,000 rubles, including 1,100,000 rubles for the first quarter.

The amount of the advance payment for the single tax, which was accrued and paid following the results
I quarter, amounted to 66,000 rubles. (1,100,000 rubles × 6%).

During half a year, the organization paid contributions for compulsory insurance for December, January, February, March. April and May in the total amount of 90,000 rubles, and also paid temporary disability benefits in the amount of 20,000 rubles at her own expense.

The amount that reduces the advance payment for the six months is 110,000 rubles. (90,000 rubles +
20,000 rubles). This amount does not exceed the maximum amount by which the advance payment can be reduced - 114,000 rubles. ((3,800,000 rubles × 6%): 2).

The amount of the advance payment for the single tax, calculated based on the results of the first half of the year, amounted to 228,000 rubles. (3,800,000 rubles × 6%). For the first quarter, Passive has already paid 66,000 rubles.

So, for half a year you need to pay 52,000 rubles. (228,000 rubles - 110,000 rubles - 66,000 rubles).

Advance payments under the simplified tax system from income minus expenses

If you chose income reduced by the amount of expenses as the object of taxation, then the single tax is calculated based on the tax rate (in most cases 15%) and the difference between income and expenses at the end of the year.

The difference between income and expenses is determined on an accrual basis from the beginning of the tax period to the end of the first quarter, six months, nine months.

During the year, the “simplifiers” pay advance tax payments. The amount of the quarterly advance payment is calculated at the end of each reporting period based on the tax rate (in most cases 15%), income and expenses for the reporting period and advance tax payments calculated for previous reporting periods.

How to calculate advance payments under the simplified tax system from income minus expenses

Calculate the advance payment under the simplified tax system with the object "income minus expenses" using the formula:

note

Contributions for compulsory social insurance, temporary disability benefits paid at the expense of the company and payments under voluntary personal insurance contracts are included in “simplified” expenses. That is, with this method of determining the tax base, contributions, hospital and insurance payments do not reduce the single tax.

EXAMPLE OF CALCULATION OF ADVANCES UNDER THE STS FROM INCOME NET EXPENSES

Passive LLC switched to a simplified system and pays a single tax on income reduced by the amount of expenses.

The difference between the company's income and expenses for the first half of the year amounted to 310,000 rubles,
including for the I quarter - 110,000 rubles.

The amount of the advance payment for a single tax, calculated based on the results of the first quarter, amounted to 16,500 rubles. (110,000 rubles × 15%).

The amount of the advance payment for the single tax, which must be paid at the end of the first half of the year, will be:

RUB 310,000 × 15% = 46,500 rubles.

However, for the first quarter, Passive has already paid 16,500 rubles.

So, for half a year you need to pay 30,000 rubles. (46,500 - 16,500).

Terms of payment of advance payments under the simplified tax system

Advance payments under the STS tax are paid no later than the 25th day of the first month following the expired reporting period. In 2016, the due dates for advance payments are as follows:

• for the 1st quarter of 2016 - no later than April 25, 2016;
• for the half year of 2016 - no later than July 25, 2016;
• for 9 months of 2016 - no later than October 25, 2016

This article will address issues regarding advance payments (AP) for the simplified tax system for the first quarter of 2017, namely the corresponding formulas and examples of calculations, PP for the objects "income" (D), "income-expenses" (D-R)

Payment terms for AP under the simplified tax system in 2017

AP under the simplified tax system must be paid by all simplified companies - companies / firms / individual entrepreneurs. At the same time, the procedure for calculating this indicator is different for objects "D" and "D - R". As for the timing, the AP under the simplified tax system for the first quarter of 2017. must be paid before April 25, 2017. inclusive.

AP according to the simplified tax system for the object "D - R"

First of all, it is necessary to deal with the definition of the tax base, namely, all expenses recorded should be deducted from the income received. These figures are calculated exclusively for the first quarter of 2017.

The amount of income is taken from section No. 1 of the KUDiR. It will be written in the final line for the reporting period of column No. 4.

It should also not be forgotten that the "simplifiers" should take into account in the tax base the amount of income from sales, as well as non-operating income, which were listed in Articles No. 249, No. 250 of the Tax Code of the Russian Federation.

Those receipts that are listed in article No. 251 of the Tax Code of the Russian Federation, as well as the amount of income subject to income tax, personal income tax at the rates previously specified in article No. 284, paragraph 3.4, and article No. 224, paragraph 2,4,5 of the Tax Code of the Russian Federation, should not be reflected.

Expenses, by the amount of which income is reduced, must correspond to the final indicator of column No. 5 of Section No. 1 of the Book for the corresponding reporting period. Under the simplified tax system, only those costs that were listed in Article No. 346.16, Clause 1 of the Tax Code of the Russian Federation and meet the criteria provided for in Article No. 252, Clause 1 of the Tax Code of the Russian Federation should be recognized. Among other things, they should be paid for and carried out on the basis of Article No. 346.17, paragraph 2 of the Tax Code of the Russian Federation.

Experts also advise to be careful in this matter, since some types of expenses can be written off only after certain conditions are met for them, which are provided for in Article No. 346.17, paragraph 2 of the Tax Code of the Russian Federation. For example, the purchase price of goods can be included in the tax base after it is paid and sold to a particular buyer.

After calculating the tax base, multiply the resulting number by the tax rate. Here you need to choose the appropriate rate for a particular organization / company / individual entrepreneur:

With "D - R" - 15%.

With "D" - 6%.

But it is worth considering that these figures may be lowered by the authorities of the constituent entities of the Russian Federation up to 5% and 1%, respectively. Thus, 71 regions lowered the rate in 2017.

Calculation of AP for the first quarter of 2017. with the object "D - R" (example)

Sun LLC uses the USN system with the D - R object (tax rate - 15%). The amount of sales revenue for the first quarter of 2017. is 900 thousand rubles, and accounting expenses - 400 thousand rubles. There were no non-operating income for the first quarter. The tax base for the first quarter should be determined.

So, it is equal to the amount of 500 thousand rubles. (900 thousand rubles - 800 thousand rubles). This amount should be multiplied by the tax rate: (500 thousand rubles x 15%) = 75 thousand rubles. According to the calculation results, the AP for the first quarter is 75 thousand rubles.

AP under the simplified tax system for the object "D"

Before you begin to calculate the tax, you should determine the size of the tax base. To do this, the amount of income received from the beginning of the reporting year is summed up by the accruing result. The indicator is taken from section No. 1 of the KUDiR - it is the final value for the reporting (tax) period in column No. 4.

Experts remind that the "simplifiers" should take into account in the tax base income from sales, as well as non-operating income, provided for in Articles No. 249, No. 250 of the Tax Code of the Russian Federation. The receipts that were listed in article No. 251 of the Tax Code of the Russian Federation, income subject to income tax, as well as personal income tax at rates in the Book do not need to be reflected.

The amount of taxable income is multiplied by the corresponding tax rate.

AP for the simplified tax system for the first quarter is calculated using the following formula:

"Simplified" with the object "D" can reduce the "simplified" tax for a tax deduction. It should include benefits due to temporary disability, which were issued at the expense of the employer, as well as accrued / paid insurance premiums (SI) in the reporting period:

SV for compulsory pension insurance.

SV for compulsory social insurance due to temporary disability / maternity.

NE for compulsory social insurance due to accidents at work / occupational diseases

SV for mandatory health insurance.

Among other things, the amount of the "simplified" tax can be substantially reduced by payments under voluntary personal insurance contracts in favor of employees due to their temporary disability (with the exception of accidents that occurred at work, as well as occupational diseases).

The value of the "simplified" tax (AP) can be reduced to 50% inclusive for all reasons. But the established framework does not apply to individual entrepreneurs who do not have employees, do not pay remuneration to other individuals and pay insurance premiums exclusively for themselves in the amount that is determined based on the cost of the insurance year. They are allowed to reduce the AP in full by the entire amount of the transferred insurance premiums.

Calculation of AP for the first quarter of 2017. with object "D" (example)

OOO "Solntse" is located on the simplified tax system, has an object of taxation "D". The tax rate is set at 6%.

Initial data:

The amount of income from sales for the first quarter - 900 thousand rubles.

Contributions that were paid within the limits of the accrued amounts for the first quarter - 30 thousand rubles.

The amount of non-operating income was not received during the specified period, and payments for social benefits were not made.

Let's calculate the advance according to the following formula, which is given above in the article. Initially, we calculate the tax (900 thousand rubles X 6%) = 54 thousand rubles.

AP for the first quarter of 2017 excluding contributions is: (54 thousand rubles - 30 thousand rubles) \u003d 24 thousand rubles.

Deadlines for the payment of AP under the simplified tax system for the first quarter of 2017.

Companies/organizations/individual entrepreneurs should pay the AP under the simplified tax system for the first quarter of 2017. until 25.04.2017