Selections from magazines to the accountant. Income tax rate What income tax in

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.

Select a rubric 1. Business law (240) 1.1. Instructions for starting a business (26) 1.2. Opening IP (29) 1.3. Changes in the USRIP (4) 1.4. Closing IP (5) 1.5. OOO (39) 1.5.1. Opening LLC (27) 1.5.2. Changes in LLC (6) 1.5.3. Liquidation of LLC (5) 1.6. OKVED (31) 1.7. Licensing of entrepreneurial activity (13) 1.8. Cash discipline and accounting (69) 1.8.1. Payroll (3) 1.8.2. Maternity payments (7) 1.8.3. Temporary disability allowance (11) 1.8.4. General issues of accounting (8) 1.8.5. Inventory (13) 1.8.6. Cash discipline (13) 1.9. Business checks (20) 10. Online cash desks (15) 2. Entrepreneurship and taxes (450) 2.1. General issues of taxation (29) 2.10. Tax on professional income (26) 2.2. USN (50) 2.3. UTII (47) 2.3.1. Coefficient K2 (2) 2.4. BASIC (37) 2.4.1. VAT (18) 2.4.2. personal income tax (8) 2.5. Patent system (26) 2.6. Trading fees (8) 2.7. Insurance premiums (69) 2.7.1. Off-budget funds (9) 2.8. Reporting (87) 2.9. Tax incentives (71) 3. Useful programs and services (40) 3.1. Taxpayer legal entity (9) 3.2. Services Tax Ru (12) 3.3. Pension reporting services (4) 3.4. Business Pack (1) 3.5. Online calculators (3) 3.6. Online inspection (1) 4. State support for small businesses (6) 5. STAFF (105) 5.1. Leave (7) 5.10 Remuneration (6) 5.2. Maternity benefits (2) 5.3. Sick leave (7) 5.4. Dismissal (11) 5.5. General (23) 5.6. Local acts and personnel documents (8) 5.7. Labor protection (9) 5.8. Employment (3) 5.9. Foreign personnel (1) 6. Contractual relations (34) 6.1. Bank of agreements (15) 6.2. Conclusion of an agreement (9) 6.3. Additional agreements to the contract (2) 6.4. Termination of the contract (5) 6.5. Claims (3) 7. Legislative framework (37) 7.1. Clarifications of the Ministry of Finance of Russia and the Federal Tax Service of Russia (15) 7.1.1. Types of activities on UTII (1) 7.2. Laws and regulations (12) 7.3. GOSTs and technical regulations (10) 8. Forms of documents (82) 8.1. Primary documents (35) 8.2. Declarations (25) 8.3. Powers of attorney (5) 8.4. Application Forms (12) 8.5. Decisions and protocols (2) 8.6. Charters of LLC (3) 9. Miscellaneous (26) 9.1. NEWS (5) 9.2. CRIMEA (5) 9.3. Lending (2) 9.4. Legal Disputes (5)

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 in the event of 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.

On November 24, 2014, who made changes and additions to Chapter 25 of the Tax Code of the Russian Federation, from January 1, 2015, the following changes come into effect in the procedure for taxing corporate income tax.

1. Since the new year, according to the general rule, interest on debt obligations of any kind is recognized as income (expense) based on the actual rate (paragraph 2, clause 1, article 269 of the Tax Code of the Russian Federation). If the debt obligation arose as a result of controlled transactions, 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.

4. According to the new wording of paragraph 2, clause 2, article 254 of the Tax Code of the Russian Federation, from January 1, 2015, organizations will be able to take into tax accounting property received free of charge and not depreciable at the market value determined on the date of its receipt.

The introduction of these changes eliminates the controversial situation, which is associated with a decrease in income from the sale of other property received free of charge. Such income can be reduced by the amount of income previously taken into account for income tax purposes when receiving property free of charge in accordance with paragraph 8 of Article 250 of the Tax Code of the Russian Federation.

6. The procedure for determining the amount of loss from the assignment of the right to claim made before the payment date under the contract will change. From January 1, 2015, its value is calculated at the choice of the taxpayer, which must be fixed in the accounting policy of the organization, in one of the following ways:

Based on the maximum interest rate established for the relevant type of currency in clause 1.2 of Article 269 of the Tax Code of the Russian Federation for a debt obligation equal to 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 contract for the sale of goods (works, services);

Based on the interest rate confirmed in accordance with the methods established times. V.1 of the Tax Code of the Russian Federation for the specified debt obligation.

7. From January 1, 2015, organizations using the accrual method will be able to take into account the loss from the assignment of the right of claim, which was made to a third party after the due date for payment stipulated by the contract for the sale of goods (works, services), at a lump sum on the date of this assignment. Corresponding changes have been made to paragraph 2 of Art. 279 of the Tax Code of the Russian Federation. Until that date, such a loss was taken into account gradually: 50 percent of the amount of the loss was recognized on the date of assignment of the right to claim, and the remaining part was included in expenses after 45 calendar days from the date of assignment of the right to claim.

From January 1, companies are not entitled to write off goods and materials in tax accounting using the LIFO method. There are only three ways left: FIFO, at the average cost and at the price of a unit of stocks (paragraph 8 of article 254 and subparagraph 3 of paragraph 1 of article 268 of the Tax Code of the Russian Federation as amended by the Federal Law of April 20, 2014 No. 81-FZ) . Legislators introduced this amendment to bring tax accounting closer to accounting. Indeed, in accounting, the LIFO method has been canceled for a long time. Companies that used the LIFO method in tax accounting will need to provide for another method in their accounting policies. There is no need to recalculate the value of the balances of goods recorded in tax accounting as of January 1, 2015. In 2015, it must be written off according to the new rules.

Rationing of interest on loans and borrowings

According to the new rules, interest on loans and borrowings can be included in expenses in full, without rationing. But provided that the parties to the agreement are not interdependent (Article 269 of the Tax Code of the Russian Federation as amended by the Federal Law of December 28, 2013 No. 420-FZ). There are no transitional provisions in Law No. 420-FZ. Therefore, even if the parties entered into an agreement before 2015, interest accrued after January 1 does not need to be normalized.

Write-off of workwear and equipment

Property that is not depreciable can now be written off not only at a time, but also gradually - over the course of its service life (new version of subparagraph 3, paragraph 1, article 254 of the Tax Code of the Russian Federation). These are overalls, devices, devices, inventory. That is, property that “does not live up to” the fixed asset, for example, the useful life is more than a year, but costs 40,000 rubles. or less.

The new method will help bring accounting and tax accounting closer together. In accounting, it was always possible to write off inventory and overalls at a time or during the service life (Guidelines, approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n). This method can be useful for a company that wants to evenly distribute expenses (so as not to show losses). You can choose a gradual write-off if the property has been put into operation since 2015.

Example
Vega LLC purchased a machine for 35,000 rubles. (excluding VAT). Since the property is worth less than 40,000 rubles, it is not depreciable in tax accounting. The accounting department decided that it would write off the machine gradually over the life of the machine. It is equal to three years. The accounting department will write off the expenses for the purchase of property every month in the amount of 972.22 rubles. (35,000 rubles : 36 months).

Tax on the sale of donated property

The company received the property free of charge and included its market value in income (Article 250 of the Tax Code of the Russian Federation). Then the property was decided to be sold. Since 2015, in such a situation, sales income can be reduced by the value at which the property is reflected in tax accounting (new editions of Article 254 of the Tax Code of the Russian Federation and Clause 1 of Article 268 of the Tax Code of the Russian Federation). Simply put, it became possible to include in expenses the amount that was taken into account in income. It used to be dangerous to do so. Officials believed that since the property was received free of charge, the company had no expenses for its purchase (letter of the Russian Ministry of Finance dated September 26, 2011 No. 03-03-06/1/590).

Example
LLC "Vega" in December 2014 received a computer free of charge from the lessor. The company included this property in non-operating income at a market value of 38,000 rubles. In January, the company's management decided to sell the computer at a cost of 45,000 rubles. As of the date of sale, Vega included 45,000 rubles. in income, and 38,000 rubles. - in expenses. Tax must be paid from 7000 rubles. (45,000 − 38,000).

Write-off of the loss of previous years

The new rules allow the company to take into account the losses of previous years not only when calculating income tax for the year, but also when calculating advance payments (clause 2, article 283 of the Tax Code of the Russian Federation).

Example
LLC "Vega" pays monthly advances in the reporting period based on the profit of the previous quarter. In 2010, Vega LLC received a loss of 200,000 rubles. The company wrote off part of the loss following the results of 2011-2013. For three years, the company took into account a loss in the amount of 100,000 rubles in expenses. At the end of 2014, the company's profit is 50,000 rubles.

As a result, the company does not have to pay anything to the budget in March, because the balance of the 2010 loss is greater than the profit received. The rest of the loss in 2010 by April amounted to 50,000 rubles. (100,000 - 50,000). The company will reduce the advance payable for the first quarter of 2015 by this amount. But the advances of January-March are safer not to reduce the loss.

The Ministry of Finance of Russia has previously allowed to take into account the loss of previous years based on the results of reporting periods (letter dated August 3, 2012 No. 03-03-06/1/382). Now there is a direct rule in the code

Amount differences became exchange rate

There are no more amount differences in tax accounting. If the cost of goods, works, services is expressed in conventional units, then exchange differences are formed. They must be determined at the end of each month. But there is a transitional period: for transactions concluded before 2015, it is necessary to take into account the difference in amounts. They arise on the date of payment

We have summarized all changes in income tax that come into force in 2015 in one table:

How it was before 2015
Write-off of inventory and other non-depreciable property
The cost of property that is not depreciable (inventory, tools, overalls, etc.), when calculating income tax, could only be taken into account at a time - after commissioning.	The company has the right to choose how to write off the costs for the purchase of tools, equipment, workwear, etc. You can recognize such costs at a time, or you can gradually recognize them over the life of the company. The latter option is convenient if the company writes off the cost of inventory in accounting in the same manner. And also if in the reporting period it is necessary to take into account less expenses, for example, to reduce the amount of losses (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation).
Income from the sale of property received free of charge
When selling property received free of charge, it was dangerous to reduce income by the value at which it was accepted for accounting. Previously, there was no clear rule for this case.	The law explicitly states that the company has the right to reduce the income from the sale of property received free of charge by the value at which it was registered (that is, it was taken into account in tax revenues). This means that now in such a situation the tax will be less (clause 2, article 254 of the Tax Code of the Russian Federation).
LIFO method
Materials, purchased goods, and securities could be expensed using the LIFO method (cost of last purchased goods).	Materials and merchandise can be written off using one of three methods: FIFO (First Goods Purchased), Average Cost, or Inventory Unit Price. And for securities, there are two ways left - FIFO and by unit value (paragraph 8 of article 254, subparagraph 3 of paragraph 1 of article 268, article 329 of the Tax Code of the Russian Federation).
Amount differences became exchange rate
For transactions in i.e. the companies had differences in tax accounting. They were taken into account on the date of payment, if the shipment of goods occurred earlier.	For transactions in That is, you need to take into account exchange rate differences. They arise on the day of payment, as well as at the end of each month (regardless of what reporting period for income tax is provided for in the accounting policy of the company). For transactions concluded before 2015, transitional provisions apply - for them, as before, it is necessary to take into account the amount differences. And they are determined on the date of payment, if the shipment occurred before the money was received (clause 11, article 250 and subparagraph 5, paragraph 1, article 265 of the Tax Code of the Russian Federation).
Severance pay upon dismissal of an employee by agreement of the parties
It was risky to write off in tax accounting the compensation stipulated by the agreement of the parties. Officials did not recognize them as salaries.	Payments accrued to employees dismissed by agreement of the parties are directly included in the list of labor costs (clause 9, article 255 of the Tax Code of the Russian Federation).
Fixed assets can be depreciated during reconstruction or modernization
Companies had to exclude from the composition of depreciable property all fixed assets that are reconstructed or modernized by order of the head for more than 12 months.	If the company continues to use property that is being reconstructed or modernized for more than a year, then depreciation does not need to be suspended (clause 3 of article 256 of the Tax Code of the Russian Federation).
Interest on loans and borrowings
Companies wrote off interest within the limits of the norms or in full, if the expenses did not exceed the average level for comparable debt obligations received (credits and loans).	Interest on loans and borrowings, including last year's, can be fully recognized in expenses. Now only interdependent companies should normalize these costs (Article 269 of the Tax Code of the Russian Federation).
List of expenses not taken into account when calculating income tax
In tax accounting, it was previously impossible to attribute taxes presented to the buyer, such as VAT, excise taxes, to expenses.
Loss from the assignment of the right to claim a debt
The loss from the assignment of the right to claim the debt in tax accounting was written off in two installments. Half on the date of assignment, and the remaining 50 percent after 45 days.	The company has the right to take into account the loss from the assignment of the right to claim the debt at a time - as of the date of such assignment (clause 2, article 279 of the Tax Code of the Russian Federation).
The procedure for recognizing losses of previous years
It was not clear whether the losses of the previous years of the company could be taken into account in the reporting periods. Officials in letters allowed not to wait for the end of the year and write off the loss of previous years based on the results of reporting periods (letter of the Ministry of Finance of Russia dated January 16, 2013 No. 03-03-06 / 2/3).	A rule was introduced into the Tax Code of the Russian Federation that losses from previous years can be taken into account when calculating income tax for the reporting period. Now it is clear that the company does not have to wait until the end of the year to recognize last year's losses (clause 2, article 283 of the Tax Code of the Russian Federation).
Switching from advances from actual profit to advances from last quarter's profit
There were no clear rules in the law. Officials advised to apply for the transition to another calculation of advances before the beginning of the year. And advances for January-March are determined on the basis of advances in the fourth quarter (letter of the Ministry of Finance of Russia dated April 12, 2012 No. 03-03-06 / 1/196).	The Tax Code of the Russian Federation now clearly states that it is possible to apply for the transition to the payment of advances based on the profit of the last quarter only until the end of the previous year. And January-March advances must be determined based on profit for 9 months and half a year (clause 2, article 286 of the Tax Code of the Russian Federation).
Income tax rate on dividends increased
Companies' income in the form of dividends was taxed at a rate of 9 percent.	Company income received in the form of dividends is now subject to income tax at a rate of 13 percent. Even if such income was accrued in 2015 for 2014 and earlier tax periods (subclause 2, clause 3, article 284 of the Tax Code of the Russian Federation).