Income tax rate. Selections from magazines to an accountant Percentage of income tax per year

From 01.01.2015, the amendments and additions made to Ch. 25 of the Tax Code of the Russian Federation by the following federal laws:

• dated December 28, 2013 No. 420-FZ (hereinafter - Law No. 420-FZ);
• dated April 20, 2014 No. 81-FZ (hereinafter - Law No. 81-FZ);
• dated June 23, 2014 No. 167-FZ (hereinafter - Law No. 167-FZ);
• dated November 24, 2014 No. 366-FZ (hereinafter - Law No. 366-FZ);
• dated November 29, 2014 No. 379-FZ (hereinafter - Law No. 379-FZ);
• dated November 29, 2014 No. 380-FZ (hereinafter - Law No. 380-FZ);
• dated November 29, 2014 No. 382-FZ (hereinafter - Law No. 382-FZ).

What are the norms 25 of the Tax Code of the Russian Federation affected by these changes? You will learn about this from this article.

Income and expenses

Exchange rate and amount differences

From 01.01.2015, the norms of the Tax Code of the Russian Federation, devoted to sum differences ( clause 11.1 of Art. 250, pp. 5.1 p. 1 art. 265, paragraph 7 of Art. 271, paragraph 9 of Art. 272, paragraph 5 of Art. 273 Tax Code of the Russian Federation, as well as par. 4 tbsp. 316 Tax Code of the Russian Federation). Thus, the disappearance of the concept of “sum differences” from tax accounting brings it (for this item of income (expenses)) closer to accounting (from which this concept has been excluded for a long time).

In addition, there is a new edition paragraph 11 of Art. 250 and pp. 5 p. 1 art. 265 Tax Code of the Russian Federation, from which it follows that the positive and negative exchange differences arise not only due to a change in the official exchange rate of foreign currency against the ruble, established by the Bank of Russia. These differences also arise in connection with a change in the exchange rate of a foreign currency (conditional monetary units) against the ruble of the Russian Federation, established by law or by agreement of the parties, if the value of claims (obligations) payable in rubles, expressed in this foreign currency (conditional monetary units), is determined by such a course.

The procedure for recalculating income, expenses and claims (liabilities) denominated in foreign currency has been clarified ( paragraph 8 of Art. 271 and paragraph 10 of Art. 272 Tax Code of the Russian Federation). In particular, liabilities and claims in foreign currency must be recalculated into rubles at the exchange rate of the Bank of Russia on the date of termination (fulfillment) of claims (obligations) and (or) on the last day current month depending on what happened before (before 01/01/2015 - for the last number reporting (tax) period ).

In addition, the aforementioned norms stipulate the procedure for recalculating the value of claims (obligations) denominated in foreign currency (conventional monetary units) payable in rubles. If, when revaluing this value, a different foreign exchange rate is applied, established by law or by agreement of the parties, recalculation of income, claims (liabilities) is carried out at such a rate.

(Changes applied Law No.81-FZ.)

note

According to Part 3 Art. 3 Law no.81-FZ Income (expenses) in the form of a sum difference incurred by the taxpayer on transactions concluded before 01/01/2015 are taken into account for the purpose of profit taxation in the manner established before the day the law enters into force.

Income and expenses on debt obligations

From 01/01/2015, the procedure for accounting for interest on debt obligations has changed, as set out in Art. 269 ​​of the Tax Code of the Russian Federation.

First, the title of the article itself has changed. It used to be: “Peculiarities of attributing interest on debt obligations to expenses”, and it became: “Peculiarities of accounting for interest on debt obligations for tax purposes”. That is, now the norm establishes the procedure for reflecting not only expenses, but also income.

Secondly, item 1 and P.1.1 revised and introduced clause 1.2 and clause 1.3. A general rule has been established: for debt obligations of any type, interest is recognized as income (expense) calculated based on actual rate . The exception is controlled transactions. In this case, income (expense) is recognized as interest calculated on the basis of the actual rate, taking into account the provisions sec. V.1 Tax Code of the Russian Federation. At the same time, special rules apply for determining income (expenses) in the form of interest on debt obligations, if one of the parties to the controlled transaction is a bank ( clause 1.1 - 1.3 of Art. 269 ​​of the Tax Code of the Russian Federation).

(Changes applied Law No.420-FZ.)

note

Paragraph 2 of Art. 269 ​​of the Tax Code of the Russian Federation has not changed, so the controllable debt rules remain the same.

Depreciable property

V paragraph 3 of Art. 256 Tax Code of the Russian Federation four cases are listed when fixed assets are excluded from depreciable property. This year, this list has remained the same, but clarifications have been made to two of its positions.

Firstly, fixed assets that are under reconstruction and modernization for more than 12 months by decision of the organization's management are still removed from the depreciable property. However, an exception to this rule has appeared: if the fixed assets in the process of reconstruction or modernization continue to be used by the taxpayer in activities aimed at generating income, depreciation on them is charged in the same manner.

Secondly, as before, fixed assets transferred (received) under contracts for gratuitous use are removed from the depreciable property.

Since 2015, an exception has been made from this rule for fixed assets transferred for free use (in cases where the taxpayer is obliged to do this in accordance with the legislation of the Russian Federation) to the following structures:

• state authorities and administrations and local self-government bodies;
• state and municipal institutions;
• state and municipal unitary enterprises.

In other words, by transferring fixed assets to the specified structures for free use, the organization will accrue depreciation on them, which is taken into account when calculating the taxable base for income tax, although the asset ceases to be used in activities aimed at generating income ( paragraph 4 of Art. 256 Tax Code of the Russian Federation).

In addition, expenses related to the gratuitous provision of property (works, services) to the said bodies and enterprises (in cases where such an obligation of the taxpayer is established by the legislation of the Russian Federation) are accounted for as other expenses. This follows from the provisions that entered into force on 01.01.2015 pp. 48.7 p. 1 art. 264 Tax Code of the Russian Federation.

(Changes applied Law No.382-FZ.)

Material costs

Since 2015, the following changes have been made regarding the reflection of material expenses in tax accounting.

First, the norms providing for the use of the LIFO method have lost their force. Corresponding amendments have been made to paragraph 8 of Art. 254 Tax Code of the Russian Federation regulating the procedure for determining the amount of material costs when writing off raw materials and materials used in production, and pp. 3 p. 1 art. 268 Tax Code of the Russian Federation, establishing the rules for determining the cost of purchased goods when they are sold. Note that the LIFO method has been excluded from accounting since 01.01.2008.

Secondly, from January 1, 2015, the value of property received free of charge can be included in expenses when released into production or sale.

Prior to that date, there had been controversy regarding this operation. The point is that according to Art. 250 Tax Code of the Russian Federation non-operating income is recognized, in particular, income in the form of property (works, services) received free of charge or property rights ( item 8), in the form of the cost of materials or other property received as a result of dismantling or dismantling during the liquidation of decommissioned fixed assets ( item 13), in the form of the cost of surplus inventories identified during the inventory ( 20).

In the last two cases, the previous edition par. 2 p. 2 art. 254 Tax Code of the Russian Federation allowed the cost of inventories, previously accounted for as non-operating income, to be written off as material expenses. Since 2015, this rule has been set out in a new edition, which also allows the cost of the MPZ in the form of property received free of charge to be reflected in material costs in the amount in which this value was included in income in the manner prescribed paragraph 8 of Art. 250 Tax Code of the Russian Federation.

Note that sometimes the value of property received free of charge is not included in income (for example, when receiving property from a member of the company as a contribution in order to increase the net assets of the organization). Then the costs in the form of the cost of such property when it is released into production should not be reflected as expenses.

Thirdly, the taxpayer for the purposes of income taxation can independently choose the method of accounting for the costs of acquiring property that is not depreciable.

According to pp. 3 p. 1 art. 254 Tax Code of the Russian Federation The material expenses of the taxpayer include the following expenses: for the purchase of tools, fixtures, inventory, instruments, laboratory equipment, overalls and other means of individual and collective protection provided for by the legislation of the Russian Federation, and other property that is not depreciable. The cost of such property is included in the composition of material costs in full as it is put into operation.

From 01.01.2015, this norm was supplemented by a provision according to which, in order to write off the value of the named property during more than one reporting period, the taxpayer entitled to determine the procedure for recognizing material expenses in the form of the cost of such property, taking into account the period of its use or other economically justified indicators.

If the taxpayer decides to use the granted right, he needs to reflect this moment in the accounting policy.

It should be noted that the new version of the rule applies to property, commissioned starting from 01/01/2015 (that is, it also applies to property that could have been acquired before the specified date, but put into operation in 2015).

(Changes applied Law No.81-FZ.)

Labor costs

As far as labor costs are concerned, Art. 255 Tax Code of the Russian Federation As of January 1, 2015, the following changes have taken place.

First, the rules that referred to labor costs , kept by employees for the period of vacation provided for by the legislation of the Russian Federation ( item 7), as well as during study holidays ( item 13). These rules now refer to expenses in the form of average earnings kept by employees for the period of the specified holidays.

Second, rewritten paragraph 9 of Art. 255 Tax Code of the Russian Federation which fundamentally changed its very essence. Recall that in the old version it was about accruals to employees released in connection with the reorganization or liquidation of the taxpayer, downsizing or staff.

Now to the labor costs in order to apply ch. 25 Tax Code of the Russian Federation relate accruals to dismissed employees , including in connection with the reorganization or liquidation of the taxpayer, reduction in the number or staff of the taxpayer's employees. At the same time, a clarification is given of what is meant by the indicated charges for the purposes of applying paragraph 9 of Art. 255 Tax Code of the Russian Federation. This, in particular, severance payments made by the employer upon termination of the employment contract, provided for by employment contracts and (or) separate agreements of the parties to the employment contract, including agreements on termination of the employment contract, as well as collective agreements, agreements and local regulations containing labor law norms.

It should be noted that the new version of the said norm will remove a lot of issues that, until 01/01/2015, arose in practice when paying severance pay related to dismissal (including at their own request or by agreement of the parties). For example, as follows from the explanations of the Federal Tax Service ( Letter No. 28.07.2014 GD-4-3/ [email protected] ), one of the conditions for including payments in favor of the employee in expenses was their production nature and the presence of a connection with the mode of work and working conditions. Therefore, the cost of paying remuneration (severance pay) upon dismissal of an employee, established by agreement of the parties, was very risky to take into account in expenses.

Based on the new edition paragraph 9 of Art. 255 Tax Code of the Russian Federation now the amounts of any severance benefits can be safely included in expenses for income tax purposes (provided that they are provided for by labor (collective) contracts or relevant agreements).

(Changes applied laws no.366-FZ and № 382-FZ.)

Assignment of claim...

…before due date

According to paragraph 1 of Art. 279 of the Tax Code of the Russian Federation upon assignment by a taxpayer-seller using the accrual method, the right to claim a debt to a third party before the onset stipulated by the agreement on the sale of goods (works, services) due date the negative difference between the income from the realization of the right to claim a debt and the cost of goods (works, services) sold is recognized as a taxpayer's loss.

From 01/01/2015, the amount of loss accepted for income tax purposes is determined according to the new rules. It cannot exceed the amount of interest that the taxpayer would have paid on a debt obligation equal to the income from the assignment of the right to claim for the period from the date of assignment to the date of payment stipulated by the sale agreement. The calculation is made (at the choice of the taxpayer):

• based on the maximum interest rate set for the respective type of currency clause 1.2 of Art. 269 ​​of the Tax Code of the Russian Federation;
• based on the interest rate confirmed in accordance with the methods provided sec. V.1 Tax Code of the Russian Federation.

…after due date

From 01/01/2015 in accordance with the changes made to paragraph 2 of Art. 279 of the Tax Code of the Russian Federation, upon assignment by the taxpayer-seller of the right to claim the debt to a third party after the onset reflected in the contract due date the negative difference between the income from the sale of the right to claim the debt and the cost of the sold goods (works, services) is recognized as a loss in the transaction of assignment of the right to claim on the date of assignment of the right to claim .

Note that before the changes, the indicated norm provided for the accounting of the loss not at a time, but in two stages: 50% of the loss -
on the date of assignment of the right to claim, 50% - after 45 calendar days from this date.

…recognized as a controlled transaction

V article 279 of the Tax Code of the Russian Federation new item 4. According to this provision, upon assignment of the right to claim a debt before the due date provided for by the agreement on the sale of goods (works, services), if the assignment transaction is recognized as controlled, its actual price is considered to be the market price, subject to the provisions item 1 the same article.

If transactions involving the assignment of the right to claim are recognized as controlled after the due date under a contract or transaction further assignment of the right to claim , then the price of such transactions is determined taking into account the provisions sec. V.1 Tax Code of the Russian Federation.

(Changes applied laws no.81-FZ and № 420-FZ.)

Property trust agreement

Since 01/01/2015, changes have been made to Art. 276 Tax Code of the Russian Federation dedicated to the specifics of determining the tax base of participants in a property trust management agreement.

Subparagraph 3, paragraph 2 of this article provides for the rules for accounting for income and expenses on transactions with securities and on transactions with financial instruments of futures transactions by the founder of trust management, who is the beneficiary.

V paragraph 3 of Art. 276 Tax Code of the Russian Federation reflects the specifics of determining the tax base of participants in an agreement on trust management of property in the event that, under the terms of the agreement, the founder of the trust management is not a beneficiary or more than one beneficiary is established.

(Changes applied Law No.420-FZ.)

Dividends

Duties of a withholding agent to withhold tax on dividends

From 01.01.2015 came into force part 2 and 3 art. 3 Law no.167-FZ.

According to part 2 Russian organizations that actually received income in the form of dividends on shares in 2014, from which income tax was not withheld by a tax agent, are obliged on one's own calculate the tax in the manner specified paragraph 5 of Art. 275 Tax Code of the Russian Federation, and pay it to the budget within the time limit set for filing an annual declaration for the specified period. According to paragraph 4 of Art. 289 of the Tax Code of the Russian Federation this deadline corresponds to March 28 of the year following the expired tax period. However, since this date coincides with a non-working day off (Saturday) in 2015, the tax payment deadline is postponed as of March 30, 2015 .

With regard to depositories that transferred income in the form of dividends on shares to Russian organizations in 2014, the rights to which are taken into account by these depositories, and who did not withhold tax on them, they are required to submit information on such payments to the tax authorities before 01/31/2015 ( part 3).

Date of receipt of income in the form of dividends received in non-cash form

Paragraph 4 of Art. 271 Tax Code of the Russian Federation(Recall that this article regulates the procedure for recognizing income under the accrual method) supplemented pp. 2.1. This rule establishes that for income in the form of dividends received in non-monetary form, the dates of its recognition are:

• the date of receipt of immovable property under the deed of transfer or other document on the transfer (confirming the transfer) of this property;
• date of transfer of ownership of other property (including securities).

(Changes applied Law No.366-FZ.)

Dividend income rate

From 01.01.2015 the income tax rate on income received in the form of dividends from Russian and foreign organizations by Russian organizations increased from 9 to 13%. In addition, the new tax rate applies to income in the form of dividends on shares, the rights to which are certified by depositary receipts. Corresponding adjustments have been made in pp. 2 p. 3 art. 284 Tax Code of the Russian Federation.

(Changes applied laws no.420-FZ and № 366-FZ.)

The procedure for calculating tax and advance payments

On changing the advance payment system

According to the general rule set out in paragraph 2 of Art. 286 Tax Code of the Russian Federation, advance income tax payments are transferred based on the results
I quarter, six months and nine months, plus monthly payments within each quarter. However, the organization may voluntarily switch to paying monthly advance payments based on actual profits. In this case, the reporting periods will be recognized as a month, two months, three months, etc. until the end of the calendar year. The organization must notify the tax authority of this no later than December 31 of the year preceding the tax period in which the transition to this advance payment system takes place.

If an organization wants to return to the general procedure for making advance payments, it will be able to do this only from next year. However, prior to making changes to paragraph 2 of Art. 286 Tax Code of the Russian Federation, which entered into force on January 1, 2015, the said norm did not contain provisions obliging to notify the tax authority of the reverse transition before the start of the tax period. Now this gap has been eliminated, and such an obligation is directly spelled out in the law.

In addition, it should be borne in mind that when a taxpayer, who calculated monthly advance payments based on actual profits, switches to making monthly advance payments during the reporting period, the amount of the specified monthly payment payable in the first quarter of the tax period is taken equal to one third of the difference between the amount advance payment calculated based on the results of nine months, and the amount of the advance payment calculated based on the results of half a year of the previous tax period.

(Changes applied Law No.366-FZ.)

Advance payments and trading fee

Law no.382-FZ added Part II of the Tax Code of the Russian Federation new ch. 33 "Trading fee", which enshrines the right of municipalities to introduce a trade tax on their territory, paid by organizations and entrepreneurs carrying out activities in these territories using trade facilities. Fee rates are established by regulatory legal acts of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) in rubles per quarter, based on the object of trade or on its area.

On the territory of Moscow, St. Petersburg and Sevastopol, the sales tax can be introduced no earlier than July 1, 2015, in other territories - only after the adoption of the relevant federal law ( paragraph 4 of Art. 4 Law No.382-FZ).

Note that the amounts of the sales tax of the organization are not taken into account in expenses for tax purposes in accordance with paragraph 19 of Art. 270 Tax Code of the Russian Federation. However, they have the right to reduce the amount of income tax (advance payment) calculated based on the results of the tax (reporting) period, credited to the consolidated budget of the constituent entity of the Russian Federation, which includes the municipality in which the specified fee is established, by the amount of the sales tax actually paid from the beginning of the tax period until the date of tax payment (advance payment). This is stated in paragraph 10 of Art. 286 Tax Code of the Russian Federation. Note that the provisions of this rule do not apply if the taxpayer has not submitted a notice of registration as a trade tax payer.

Operations with securities

Let us name the main points regarding the rules governing transactions with securities that must be taken into account by income tax payers starting from 01/01/2015.

V Chapter 25 of the Tax Code of the Russian Federation new Art. 299.5, which establishes the procedure for determining the income and expenses of issuers of Russian depositary receipts. Features of taxation of operations with depositary receipts and underlying securities are reflected in the following rules: paragraph 2 of Art. 275, paragraph 8 of Art. 280, pp. 2 p. 3 art. 284, Art. 299.5, clause 2.2 of Art. 309 of the Tax Code of the Russian Federation.

The procedure for determining the price of a security ( Art. 280 Tax Code of the Russian Federation). According to pp. 2 p. 11 of this norm, in the event of a transaction with transferable securities through a Russian or foreign trade organizer, for tax purposes, the actual price of the sale (acquisition) or other disposal of securities is recognized.

If a security is received by a taxpayer free of charge or identified as a result of an inventory, its value for tax accounting purposes, including in the event of subsequent sale (disposal), is determined based on the market (estimated) value established in accordance with Art. 280 Tax Code of the Russian Federation (Part 7 Art. 329 of the Tax Code of the Russian Federation).

From 01.01.2015, when selling securities, the purchase price of the sold securities, calculated taking into account the method of accounting for securities chosen by the taxpayer - FIFO or by unit cost, is recognized as an expense. The LIFO method will not be applied ( Part 3 Art. 329 of the Tax Code of the Russian Federation).

In addition, the Tax Code of the Russian Federation is supplemented by rules governing the procedure for taxing securities in the event of partial redemption of their nominal value during the period of circulation ( paragraph 3 of Art. 271, pp. 7 p. 7 art. 272, Art. 280 Tax Code of the Russian Federation).

(Changes applied Law No.420-FZ.)

On preferential tax regimes

For participants of the free economic zone (FEZ), as well as residents of the territories of advanced socio-economic development (OSED), tax preferences begin to operate from January 1, 2015. Corresponding changes in ch. 25 Tax Code of the Russian Federation made laws no.379-FZ and № 380-FZ.

V article 284 of the Tax Code of the Russian Federation, which determined tax rates, introduced new norms - clause 1.7 and 1.8 . In addition, there is a new article - 284.4 . According to the provisions of these legal norms, it is established zero income tax rate payable to the federal budget. In addition, reduced marginal tax rates paid to the budgets of the constituent entities of the Russian Federation:

• for SEZ participants - no more than 13.5%;
• for residents of OECD territories - not more than 5% during the first five years and not more than 10% during the next five tax periods.

In addition, read the article by V. M. Snegirev “The employee was dismissed by agreement of the parties. Is it possible to take into account compensation in expenses? ”, No.   12, 2014.

For certain categories of taxpayers, it is possible to make advance payments to the budget based on the results of the first quarter, six months and nine months without monthly advance payments (clause 3 of article 286 of the Tax Code of the Russian Federation).

In accordance with Federal Law No. 377-FZ of November 29, 2014, the territory of the Republic of Crimea and the federal city of Sevastopol are recognized as such.

The legal regime of the OECD territories in the Russian Federation, measures of state support and the procedure for carrying out activities in such territories are determined by Federal Law No. 473-FZ of December 29, 2014.

NK RF.

These innovations apply to many taxpayers. Especially in the current conditions of the instability of the ruble exchange rate, when the number of contracts is growing, where the price is set in currency and conventional units, and payments are made in rubles at the appropriate rate.

Differences from the revaluation of liabilities and claims denominated in foreign currency in tax and accounting records, regardless of the currency of payment, will now be called exchange rate differences and will be reflected in the same way as exchange rate differences are reflected in accounting (PBU 3/2006).

Recall that now (in 2014) there are two concepts in tax accounting: exchange rate and sum differences.

The first ones arise when paying for goods (works, services) in foreign currency (as a rule, for foreign economic transactions) and revaluing values ​​in foreign currency accounts. The procedure for recognizing exchange rate differences as income and expenses in 2015 will generally remain the same (clause 8, article 271, clause 10, article 272 of the Tax Code of the Russian Federation). Only the date of recognition of income (expense) from the revaluation is shifted from the end of the reporting period to the last day of each month.

The second (sum) arise in the case when the cost of goods (works, services) under the contract is expressed in currency or conventional units, and the calculations are made in rubles at the appropriate rate (the Central Bank of the Russian Federation or established by the contract).

The dates of recognition of income (expenses) in the form of sum and exchange differences are now different, hence the differences between accounting and tax accounting, which entail the need to apply PBU 18/02 and the increased complexity of their reflection.

Recall that exchange rate differences arise when liabilities (claims) are revalued on the last day of each reporting period and the settlement (payment) date. Total - only on the date of settlement.

From January 1, 2015, ALL differences arising under contracts denominated in foreign currencies, regardless of the currency of settlements on them, are called the same - exchange rates, and the moments of their occurrence have also equalized.

If now sum differences arise in tax accounting only on the date of payment under the agreement, then from 2015 they, called exchange rate differences, will arise both at the end of each month and on the date of payment.

In addition, advances received and issued under such agreements are not revalued in the same way as it happens in accounting.

With the change in the reflection of differences, the question naturally arises: does a taxpayer who has agreements in c.u. something to do on January 1, 2015?

There is no need to do anything, since Article 3 of Law No. 81-FZ expressly states that income (expenses) in the form of a sum difference that a taxpayer has incurred on transactions concluded before January 1, 2015 are taken into account for the purpose of taxing the profits of organizations in the same order. Accordingly, the amendments made apply only to transactions entered into after January 1, 2015. There is no need to make any changes to the tax accounting policy.

The loss from the assignment of the right to claim is recognized as an expense in a lump sum

Since 2015, changes have been made to the Tax Code of the Russian Federation. Losses from the assignment by the taxpayer - the seller of goods (works, services) of the right to claim a debt to a third party, the due date for which has come, are included in full on the date of assignment of the right to claim, as in accounting. To date, such losses are accounted for in expenses in two steps:

50% are included in the expense on the date of assignment of the right to claim;

50% - after 45 calendar days from the date of assignment of the right to claim.

Inventory write-off method LIFO is excluded from the Tax Code of the Russian Federation

Since 2008, the LIFO method has been excluded from PBU 5/01 and is not used to write off inventories in accounting. Since 2015, he has also been expelled from the Tax Code of the Russian Federation. This change is quite formal, since those organizations that sought to minimize the differences between tax and accounting records have not used the LIFO method for a long time.

If in 2014 an organization used the LIFO method in tax accounting, it needs to decide by the end of the year which method it will evaluate goods, raw materials and materials in the future. Your choice should be fixed in the accounting policy for tax purposes no later than December 31, 2014. It is obvious that in order to converge the accounts in them, it is advisable to establish the same methods. Since 2015, there will be three such methods: valuation at the cost of each unit of reserves, at average cost and at the FIFO method.

Low-value inventories can be included in expenses in installments

Since 2015, any compensation paid to an employee upon dismissal can be included in profit expenses. In particular, severance payments made by the employer upon termination of the employment contract, provided for by employment contracts and (or) separate agreements of the parties to the employment contract, including agreements on termination of the employment contract, as well as collective agreements, agreements and local regulations containing labor law norms .

As a reminder, earlier there was uncertainty regarding the compensation paid to an employee upon dismissal by agreement of the parties. Thus, the Ministry of Finance allowed these payments to be included in expenses (letter dated 09.10.2014 N 03-03-06 / 1/50735). And here is from the letter of the Federal Tax Service dated July 28, 2014. N GD-4-3 / 14565 followed that in order to include compensation in the expense, it is necessary that it be of a production nature.

The amendments made establish that compensation upon dismissal, enshrined in any contracts and agreements containing labor law norms, can be included in the expense.

A new type of reserve - based on the results of work for the year

But for debt obligations arising as a result of controlled transactions, income (expense) will be recognized as interest calculated on the basis of the actual rate, taking into account the provisions of Sec. V.1 of the Tax Code of the Russian Federation on controlled transactions. The exceptions are cases where one of the parties to such a transaction is a bank. In this case, the taxpayer has the right:

Recognize as income the interest calculated on the basis of the actual rate on such debt obligations, if this rate exceeds the minimum value of the range of limit values ​​established by the Tax Code of the Russian Federation;

Recognize as an expense the interest calculated on the basis of the actual rate on such debt obligations, if this rate is less than the maximum value of the range of limit values ​​established by the Tax Code of the Russian Federation.

If these conditions are not met, then income (expense) is recognized as interest calculated on the basis of the actual rate, taking into account the provisions of Sec. V.1 of the Tax Code of the Russian Federation on controlled transactions.

Since in 2014 interest was accounted for in expenses in a different order (Article 269 of the Tax Code of the Russian Federation provides for two methods for their recognition), organizations need to adjust their accounting policies for 2015, taking into account innovations.

It should be noted that these changes did not affect the procedure for rationing interest on controlled debt, as described in the Tax Code of the Russian Federation.

We provide real assistance to businesses: we answer questions, conduct an audit, identify risks, and give professional recommendations.

For most organizations, when calculating the amount of income tax, it is worth using a rate of 20%. Some business entities have the right to take advantage of a reduced or even zero rate. Such a benefit for its receipt requires strict compliance with a number of conditions, and throughout the entire period of accrual. The slightest violation - the financial result will be taxed using the general 20 percent income tax rate.

tax today

Taxation of profits, as a result of the functioning of organizations - legal entities or entrepreneurs - is an important point in replenishing the treasury, primarily the local one. Only 2% of the funds received go to the federal treasury. The collection is not easy in calculating the amount and reporting. The procedure for calculating, collecting is prescribed in the 25th chapter of the Tax Code.

Regional laws and regulations establish a list of preferential categories. In addition, the explanations of the Ministry of Finance are regularly published, which are not direct laws, but are actively used by enterprise accountants in terms of determining the amount of tax, the size of the profit rate and the method of reporting on it.

The taxpayers are:

• domestic companies, except for those that use in their work UTII, "simplification", agricultural tax, organized a gambling type of business and some others;
• companies of foreign origin that receive income in Russia or have representative offices, branches on its territory.

At the same time, some legal entities are exempt from payment in 2015 (that is, they use a zero corporate income tax rate):

• enterprises using UTII, gambling establishments do not pay a fee only on the profit for which special regimes are used;
• with “simplified” and UAT, the fee is paid not from the sale of goods, but from dividends and securities;
• foreign companies that organized the Olympic Games in the Russian Federation did not pay tax, and today such a benefit is valid for the organizers of the football championship, which will be held in 2018;
• Central Bank of the Russian Federation;
• organizations providing medical and/or educational services.

Rate in 2015

The tax rate - this is the percentage levied in favor of the state from the profits of a legal entity - is 20%. However, other meanings are also used:

Companies that are residents of the “special economic zone” are entitled to take advantage of the reduced rate. This becomes possible if the rules are followed: the management is carried out in the same zone, the accounting of expenses / income is separate. Then the rate will be no more than 13.5%.
Companies participating in investment projects also use reduced rates.

Operations with obligations, or rather, profit from them, are taxed at different rates:

• Interest on bonds issued by the state (municipality) before 01/20/1997 - the rate is 0%.
• Interest on 1999 foreign currency bonds issued to settle the debts of the USSR and Russia's external debts is 0%.
• Interest on securities (municipal) issued before 2007 for a minimum of three years - 9%.
• Interest on bonds until the end of 2006 covered by mortgages - 9%, after 2006 - 15%.
• Interest on state and municipal securities - 15%.
• Income received by the founders of the trust board covered by mortgage until the end of 2006 - 9%, after - 15%.

For foreign enterprises - legal entities, specific tax rates apply on profits received through representation:

• Leasing, use for production needs, maintenance, operation of a vessel, aircraft, equipment, vehicle for the transport of goods - 10%.
• All other types of income of a foreign company are subject to a general rate of 20%.

To use the zero rate, medical and educational institutions must comply with the following conditions:

• having a license;
• income from such activities exceeds 90% of all income;
• the staff consists of at least 15 people;
• the institution does not conduct monetary transactions with bills of exchange;
• in a medical institution, more than half of the employees must have specialist certificates.

Compliance with these conditions is very important when using the 0% rate. If in the tax period there is a violation of at least one point, the tax for the entire year (quarter, half year) is recalculated at a general rate of 20%.

Current Year Changes

The letter from the Ministry of Finance clarifies that from 2015, dividends or income from participation (equity) in other companies are subject to a 13 percent tax. In the new declaration - tax reporting - these changes are not taken into account, the corresponding column is not added.

Therefore, a rate of 13% applies to dividends:

• paid last year - 9% rate (line 022);
• received and paid in 2015 - 13% rate (line 023).

Below, in line 091, the amount of dividends is indicated. It must be filled in already taking into account the changes: part of the dividends will be calculated at a rate of 13%, and part - 9%. The total amount is entered on line 100.

Otherwise, the income tax rate remained the same as in 2014. Be sure to take into account the benefits of the organization. When filling out the declaration, they are indicated in a special line. To obtain the right to use the reduced rate or not pay the fee, the organization submits confirmation in the form of documents to the Federal Tax Service.

The state budget is filled mainly due to income tax, this is one of the main sources. So there is nothing wrong with it changing from time to time. It became possible to change the tax due to the adoption of the Tax Code of the Russian Federation. That is why the amount of income tax in 2015 became interesting. However, judging by the latest news, there will be no major changes in the legislation. In other words, one should not expect a serious increase, let alone a decrease in income tax. If there are changes, they will be so small that you simply won't notice them.

Income tax in 2015

Based on the 284th article of the Tax Code of the Russian Federation, income tax is exactly twenty percent from all income. Of course, there are exceptions prescribed by law. We will talk about this a little later. Of those twenty percent 2% go straight to the Federal Budget of our country, and the remaining eighteen are transferred to all local entities, more precisely, their budget is replenished.

income tax rate, the funds from which will be credited to the budget of local entities, may be reduced according to the local government. Based on the legislation, this can be done for certain categories of taxpayers. However, according to the same law, the minimum possible tax rate is 13,5% .

Now let's talk about special income tax rates.

Now we will talk about these same exceptions that we mentioned above - let's call them special rates:

1. For certain types of obligations to the state: zero, nine or fifteen percent;
2. For income received through dividends, also: zero, nine or fifteen percent;
3. As for foreign organizations whose profits are not directly related to activities in the territory of the Russian Federation through permanent representative offices: ten or twenty percent;
4. On the income of the Central Bank - zero percent.

Thus, the size of the income tax, if it changes, is so meager that most of the country's population will not notice anything at all.

The Tax Code periodically undergoes changes regarding rates, tax calculation methods and the taxable base. What interesting things have the legislation prepared for us for the new tax period? Should businessmen be afraid that the state will need to give more of its profits, especially in a crisis. What will be the income tax rate in 2015?

Who pays income tax and who does not?

The tax is paid by organizations that are on general taxation, namely:

1. Russian organizations of legal forms as CJSC, LLC, OJSC
2. Foreign companies or their representative offices generating income in the territory of the Russian Federation.

The following categories are exempt from tax:

1. Firms that have special taxation conditions, such as the simplified tax system, UTII, ESHN.
2. Organizations that pay tax on the gambling business.
3. Companies that carry out activities for the preparation and organization of the World Cup.
4. Organizations that participate in the state project of the Skolkovo Innovation Center.

Tax calculation method!

To calculate the tax base from which income tax will be taken, it is necessary to determine how that same profit will be formed.

To give a general description, the profit is obtained from income minus expenses. More details on the sections that should be included in the calculation of income and expenses can be found in Article 315 of the Tax Code.

2 methods are used to calculate the tax base. These methods reflect the receipt of financial flows in certain periods. Read more in article 27121 272, 273 of the Tax Code.

1. The accrual method, which consists in displaying income and expenses in the period in which they arose. It does not take into account the actual receipt of the financial flow or expense.
2. A cash accrual method that confirms only the actual cash inflows or outflows recorded on the cash register.

Will the income tax rate change in 2015?

The income tax rate for 2015 will not change compared to 2014. The overall rate will remain the same at 20%. Depending on the region of residence, the tax rate may vary slightly.
The fact is that the fee of 20% consists of two parts intended for different budgets: federal and municipal. The state takes 2% and the municipality -18%. With a loyal policy towards the business of local governments, the income tax rate for 2015 can be lowered, but not lower than 13.5%. Therefore, in different regions, income tax can vary from 15.5% to 20%.

Special income tax rates!

The following types of income are subject to special preferential rates:

— 15% taxable income received from the calculation of interest on securities of federal and municipal importance.
— 10% tax for foreign companies engaged in international transportation.
— 13% tax on dividends received by Russian companies from the activities of both Russian and foreign companies. The rate in 2015 increased from 9 to 13%
— 0% rate on profits of the Central Bank of the Russian Federation, educational and medical institutions.

When is the tax due?

Since 2015, the form of the income tax return has changed.
It is handed over to the tax authorities within 28 days. after the end of the tax period. Also, for some categories, you can submit reports after 4 months, 6 months, 9 months, or monthly.

The state understands the current difficult economic situation, therefore it allows businesses to survive and does not aggravate its situation by raising taxes. So pay your taxes and live in peace.