income tax. Tax return - online

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

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

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

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

Other guides on taxes and fees

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

Tax declaration - online!

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

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

Income tax return online

The concept of corporate income tax

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

What is taxable income

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

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

What are recognized expenses

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

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

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

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

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

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

Zero payment rate

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

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

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

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

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

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

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

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

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

Table. What percentage of income tax in 2019

Indicators for calculating income tax in the Russian Federation

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

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

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

How much income tax to pay to the budget

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

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

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

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

• or every month
• or quarterly.

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

What is the percentage of income tax according to the formula

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

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

How to calculate the payment amount

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

Example

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

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

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

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

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

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

Who pays tax

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

Who does not pay

Types of income and expenses

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

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

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

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

tax rates

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

There are types of income to which different rates apply:

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

The procedure for calculating the tax base

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

The profit of the company is calculated in different ways.

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

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

Tax and reporting periods

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

An example of calculating corporate income tax

Income: 1 000 000 R
Costs: 700 000 R

Calculate the tax base: subtract expenses from income.

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

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

Tax: 300,000 R × 20% = 60,000 R

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

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

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

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

Applying the general tax regime, as well as, in certain cases, organizations on special tax regimes. Let's see what the income tax rate is today.

Corporate income tax 2019: how many percent

Corporate income tax in 2019 in most cases is calculated at the basic rate of 20% (clause 1, article 284 of the Tax Code of the Russian Federation). Tax payments in 2019-2024 distributed among the budgets as follows:

• 17% go to the budget of the constituent entities of the Russian Federation;
• 3% - to the federal budget.

At the same time, the corporate income tax rate for 2019, payable to the budget of a constituent entity of the Russian Federation, may be reduced by a regional legislative act.

Income tax 2019: other rates

For certain types of income, other income tax rates are established. How many percent they make up and in what cases they are used, is indicated in the table below.

Above are not all types of income for which corporate income tax must be calculated at a rate different from the main one. Other cases can be found in Art. 284 of the Tax Code of the Russian Federation.

The amount of income tax 2019

The amount of income tax in 2019, as before, is determined as the product of the tax base and the corresponding rate (clause 1, article 286 of the Tax Code of the Russian Federation).

Is the corporate income tax rate progressive?

The progressive scale of taxation implies the application of a higher rate with larger amounts of income. That is, the higher the person's income, the higher the rate at which tax must be calculated from him.

So the corporate income tax rate is fixed and does not depend on the amount of income received. Therefore, it is impossible to consider corporate income tax as “progressive” from this point of view.

Corporate income tax is one of the most important components of the budget in the Russian Federation and its constituent entities. It has been in force since 1995 and has since undergone many amendments, 2014 was no exception. The Ministry of Finance has not carried out global changes, however, at present there are already a number of amendments that individual organizations will have to take into account starting from January 1.

• The first change relates to the cost of food rations on air, sea and river vessels. If before January 1, 2014 they could be taken into account when income tax was calculated, then next year the restriction on writing off these incomes will be removed, and these costs can be calculated in full.
• The second innovation will affect property that is not subject to depreciation. Recall that until now, the property, the acquisition of which was provided for by the federal budget, subject to targeted financing, has not been depreciated. It will not be depreciated from January 1, 2014, provided that it was purchased entirely with budget money.
• The third important point is intangible assets. Previously, the list of intangible assets contained six intangible assets that could be subject to depreciation. Now there are seven positions on the list, the seventh is the exclusive ownership of audio and visual works.
• Finally, the fourth new norm, which also deserves close attention, is the calculation of this tax for certain groups of taxpayers. So, if until January 2014 all concert organizations, museums and theaters paid tax advances every quarter, now this norm has been canceled for the listed state-level institutions: now they are not required to make an advance tax at all, and they have the right to report on an equal basis with everyone, i.e. at the end of each year.

This is where the changes end.

Recall that income tax is a direct tax that is levied on legal entities of any category - that is, it applies equally to banks, insurers and enterprises of various forms of ownership. This provision is regulated by Article 246 of the Tax Code of the Russian Federation. Profit is understood as the total income of the enterprise from its activities minus the amount of discounts and deductions. How much such profit is, obviously, depends on the enterprise. The basis for tax collection is a declaration, which is submitted by the taxpayer after the end of the reporting period.

It should be noted here that the profit calculated by the accountant and the profit for taxation in some cases do not coincide. This is due to the difference in the methods of calculating profits, and that is why many enterprises in the Russian Federation successfully coexist with accounting, tax and sometimes management accounting. This rule is also regulated by the Tax Code.

Broadly speaking, there are three groups for which profit means somewhat different concepts.

1. For Russian organizations, profit means a classic concept - the amount of income minus deductions and discounts, that is, expenses incurred.
2. For foreign companies operating in the territory of the Russian Federation, profit is the income received minus expenses. It is important to understand here that such a scheme, although similar to a “pure” Russian one, is valid only for organizations operating through official representative offices on Russian territory.
3. For other foreign companies, the calculation of profit is based on income from sources in the Russian Federation, excluding expenses.

The following point also deserves special attention: for the current period in Russia, there are two methods for determining profit that is subject to taxation. The first of these is called the accrual method. When using this method, an enterprise takes into account funds, that is, its own income and expenses, for the entire reporting period, regardless of whether they moved at all or remained unchanged, the amount of income does not matter. The second method - cash - is based on the accounting of funds by the date of their receipt or departure.

Income tax rate in 2014

Many are interested in what will be equal to corporate income tax rate in 2014. The answer is simple: it will remain unchanged. At the moment, it is 20 percent, and the lion's share of this amount - 18 percent - goes to the budgets of the constituent entities of the Russian Federation and only two percent - to the budget of the federation itself. When calculating corporate income tax, revenue is taken without taking into account excise rates and VAT. You can read about rates of 0, 9, 10 or 15% in the article:.

At the same time, expenses that reduce revenue can be reckoned with VAT (read also:). These include the performance by contractors of certain works, including VAT, or the purchase of goods and materials. In the declarations, these types of expenses are shown without VAT. In addition, depreciation of fixed assets, wages and payments to off-budget funds are also expenses that are displayed on the cost line, excluding value added tax.

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The result of the enterprise's activities in the reporting period is a declaration. Payers are required to submit it to the tax authorities at the location. The deadline for filing a declaration is 28 days after the end of the reporting period (month or quarter). The final - annual - income tax return is submitted before March 28 of the year following the reporting one. Therefore, before March 28, 2014, enterprises and organizations will have to report on the results of their activities in 2013.