Income tax percentage. Income tax rate for legal entities

Chapter 25 of the Tax Code of the Russian Federation. Corporate income tax

Corporate income tax is paid by legal entities on common system taxation. By general rule tax is charged on the difference between income and expenses. In most cases, the tax rate is 20%. This material, which is part of the "Tax Code" for Dummies "cycle, is devoted to Chapter 25 of the Tax Code of the Russian Federation "Corporate Income Tax". Available in this article, plain language described the procedure for calculating and paying income tax, tax rates, as well as the timing of reporting. Please note: articles in this series only provide general idea about taxes; for practical activities, it is necessary to refer to the primary source - the Tax Code Russian Federation

Who pays

• All Russian legal entities (LLC, JSC, etc.).
• Foreign legal entities that operate in Russia through permanent establishments or simply receive income from a source in the Russian Federation.

What is taxed on

On profit, that is, on the difference between income and expenses.

Income is revenue from the main activity (sales income), as well as amounts received from other activities. For example, from renting out property, interest on bank deposits, etc. (non-operating income). When taxing profits, all income is taken into account without VAT and excises.

Expenses are justified and documented expenses of the enterprise. They are divided into costs associated with production and sales (employee salaries, the purchase price of raw materials and materials, depreciation of fixed assets, etc.) and non-operating expenses (negative exchange rate differences, court and arbitration fees, etc.). In addition, there is a closed list of expenses that cannot be taken into account when taxing profits. These are, in particular, accrued dividends, contributions to authorized capital, loan repayment, etc.

At tax audits most problems arise precisely because of expenses: inspectors say that expenses are not economically justified, primary documents are drawn up incorrectly, etc., etc. Therefore, accountants, as a rule, pay increased attention to documents confirming expenses.

What is not taxable

On profits from activities converted to a single tax on imputed income (UTII), as well as on the profits of enterprises that have switched to a simplified taxation system or to pay a single agricultural tax.

When to recognize income and expenses when calculating income tax

There are two ways to recognize income and expenses: the accrual method and the cash basis.

The accrual method provides that income and expenses are generally recognized in the period in which they arise, regardless of the actual receipt or payment of money. For example: the organization under the contract must pay the office rent for August no later than August 31, but the rent payment is transferred only in October. With the accrual method, the accountant must reflect this amount in expenses in August, and not in October.

Under the cash method, income is generally recognized at the time the money is received on the current account or at the cash desk, and expenses are recognized at the moment when the organization has paid off the obligation to the supplier. So, if the office rent for August is actually paid in October, then under the cash method, the accountant will show expenses in October, and not in August.

The organization has the right to choose which of the two methods - accrual or cash - it will apply. But there is a limitation: any enterprise can use the accrual method, and banks are prohibited from using the cash method. In addition, in order to switch to the cash method, the following condition must be met: sales proceeds, excluding VAT, on average for the previous four quarters, cannot exceed one million rubles for each quarter. The same limit must be maintained during the time when the company applies the cash basis. In case of exceeding the marginal revenue, the organization is obliged to switch to the accrual method from the beginning current year. The selected method is fixed in the accounting policy for the corresponding year and applied during that year.

tax rates

The basic income tax rate is 20 percent. In the period from 2017 to 2020 inclusive, 3 percent is credited to the federal budget, and 17 percent to the regional one.

For some types of income other values ​​are entered. Of these types of income, in practice, an accountant most often deals with dividends received, for which, in the general case, a rate of 13 percent applies (they are credited in full to the federal budget). Note that prior to January 1, 2015, the dividend rate was 9 percent.

How to calculate income tax

It is necessary to determine the tax base (that is, the profit subject to tax) and multiply it by the appropriate tax rate. For profit falling under different rates, the bases are determined separately.

The tax base is calculated on an accrual basis from the beginning of the tax period, which corresponds to one calendar year. In other words, the base is determined during the period from January 1 to December 31 of the current year, then the calculation of the tax base starts from zero.

If at the end of the year it turned out that expenses exceeded income, and the company suffered losses, then the tax base is considered zero. This means that the amount of income tax cannot be negative, the amount of tax must be either zero or positive.

The correctness of the calculation of the base must be confirmed by entries in the registers tax accounting. Each enterprise develops these registers independently and fixes it in the accounting tax policy. In practice, tax accounting registers are similar to registers accounting. Two types of accounting - tax and accounting - are needed to reflect the different rules for the formation of income and expenses, which are applicable in tax and accounting, respectively. In some cases, "tax" and "accounting" profits may be the same.

How to calculate advance income tax payments

During the year, the accountant must accrue advance payments for income tax. There are two ways to calculate advance payments.

The first method is set by default for all organizations and provides that the reporting periods are the first quarter, six months and nine months. Advance payments are made at the end of each reporting period. The amount of payment based on the results of the first quarter is equal to the tax on profits received in the first quarter. The advance payment for the half-year results is equal to the tax on the profit received for the half-year, minus the advance payment for the first quarter. The amount of payment based on the results of nine months is equal to the tax on profit for nine months, minus advance payments for the first quarter and half a year.

Plus, monthly advance payments are made during each reporting period. At the end of the reporting period, the accountant displays an advance payment based on the results of this period (we gave the calculation rules above), and then compares it with the amount of monthly payments made within this period. If the total monthly payments are less than the final down payment, the company must pay the difference. If an overpayment has formed, then the accountant will take it into account in future periods.

Monthly advance payments are calculated according to the following rules. In the first quarter, that is, in January, February and March, the accountant calculates the same monthly advance payments as in October, November and December of the previous year. In the second quarter, the accountant takes a tax on the profit actually received in the first quarter, and divides this figure by three. The result is the amount of monthly advance payments for April, May and June. In the third quarter, the accountant takes the tax on the actual profit for the half year, deducts the advance payment of the first quarter, and divides the resulting figure by three. The amount of monthly advance payments for July, August and September comes out. In the fourth quarter, the accountant takes the tax on the profit actually received for nine months, subtracts the advance payments for the half year, and divides the resulting amount by three. These are the advance payments for October, November and December.

The second way is based on actual profit. This method the company can accept for itself voluntarily. To do this, you need to notify the tax office no later than December 31 that during the next year the company will switch to calculating monthly advance payments based on the actual profit received. With this method, the reporting periods are a month, two months, three months, and so on until the end of the calendar year. The advance payment for January is equal to the tax on profits actually received in January. The advance payment for January-February is equal to the tax on the profit actually received in January and February minus the advance payment for January. The advance payment for January-March is equal to the tax on the profit actually received in January-March, minus the advance payments for January and February. And so on until December.

An organization that has previously chosen the second method of calculating advance payments (that is, based on actual profit) has the right to refuse it, and from the beginning next year"return" to the first way. To do this, you must submit an appropriate application to the IFTS no later than December 31 of the current year. In the case of a "return" to the first method, the advance payment for January-March will be is equal to the difference between the advance payment based on the results of nine months and the advance payment based on the results of the six months of the previous year.

Companies whose sales revenue without VAT did not exceed an average of 15 million rubles per quarter during the previous four quarters should only charge quarterly advance payments. This rule, regardless of the amount of revenue, also applies to budgetary, non-profit and some other organizations.

Newly created organizations charge not monthly, but quarterly advance payments until the end of a full quarter from the date of their state registration. Then the accountant should look at what the sales revenue is (excluding VAT). If it does not exceed 5 million rubles per month or 15 million rubles per quarter, the company can continue to accrue only quarterly advance payments. If the limit is exceeded, the company next month switches to monthly advance payments.

When to transfer money to the budget

If the reporting periods are a quarter, six months and nine months, then advance payments based on the results of the reporting periods are made no later than April 28, July 28 and October 28, respectively. The monthly advance payment for January should be transferred no later than January 28, for February - no later than February 28, and so on through December.

If the company makes advance payments based on actual profits, then the advance payment for January is made no later than February 28, for January-February no later than March 28, and so on, up to January 28 of the next year.

Regardless of the chosen method of calculating advance payments, at the end of the calendar year, the accountant displays the final amount of income tax for the past year. Then he compares it with the amount of advance payments accrued at the end of reporting periods. If the advance payments in total turned out to be less than the final amount of the tax, the company pays the difference to the budget. If an overpayment has formed, the accountant will take it into account in the following periods. The final amount of income tax must be paid no later than March 28 of the following year.

How to report income tax

Companies whose activities are fully transferred to one or more special taxation regimes (UTII, simplified system or payment of a single agricultural tax) may not report on income tax.

All other legal entities that have made at least one operation for the receipt or expenditure of cash or non-cash funds, regardless of whether they have income, must submit income tax returns to the inspectorate based on the results of reporting and tax periods.

An income tax return based on the results of the tax period (year) must be submitted to the inspection no later than March 28 of the next year. Non-Profit Organizations who do not have an obligation to pay tax, submit a simplified form declaration. All other enterprises, regardless of the obligation to pay tax, submit full-form declarations at the end of the year.

Companies for which reporting periods are a quarter, six months and nine months, report in a simplified form no later than April 28, July 28 and October 28, respectively. Organizations for which reporting periods are one month, two months, and so on, report in a simplified form no later than February 28, March 28, and so on until January 28 of the next year.

OOO on general mode: what is income tax, how to calculate it, the terms of payment and submission of the declaration.

So, dear readers, we finally got to the topic of organizations under the general taxation regime. We talked a lot about and. So, in the general regime, individual entrepreneurs and legal entities pay different taxes: individual entrepreneurs pay, and legal entities pay income tax. That's what constitutes income tax today and will be discussed.

What is income tax

The name speaks for itself. This tax is mandatory for all legal entities, including foreign ones, that operate under the general taxation regime. It is calculated based on the amount of the company's profit: the financial result of the organization's work is multiplied by the current rate.

Who can be exempt from income tax

Legal entities are exempted from income tax if they:

1. Switched to one of the special regimes or pay a tax on the gambling business;
2. Are participants of the Skolkovo project;
3. Are among the foreign / international organizations specified in paragraph 4 of Art. 246 of the Tax Code of the Russian Federation;
4. They conduct activities that, subject to certain conditions, are subject to a 0% rate - most often these are activities in the field of education and healthcare (a list of income where a zero rate is possible can be found in Articles 284, 284.1, 284.3 of the Tax Code of the Russian Federation).

It turns out that for ordinary legal entities (those who are engaged in trade, transportation, construction, manufacturing, work in the service sector), if they have not switched to a special regime, income tax is on a par with the main taxes when doing business. Not everyone can get into the number of organizations related to the other three points - there are special requirements.

Income tax calculation

When calculating income tax, you should know that the object of taxation in this case is precisely profit. We understand perfectly well what profit is: it is income from which expenses have been deducted. There are important points here:

• To calculate the tax, income includes sales proceeds and non-operating income, a list of which you will find in Art. 249 of the Tax Code of the Russian Federation.
• To calculate the tax, expenses include sales expenses (both direct (depreciation, remuneration of employees, material costs) and indirect) and non-operating expenses, the list of which is indicated in Art. 265 of the Tax Code of the Russian Federation.
• Income and expenses that do not take part in the calculation are listed in Art. 251 and Art. 270 respectively - these lists consist of clearly defined categories of income / expenses, which under no circumstances can have an impact on tax.

Important! In order for expenses to be taken into account when calculating tax, they must meet the requirements of economic feasibility, be aimed at obtaining and profit and be supported by documents. If at least one of these points is not met, the tax authority has the right to refuse to recognize such an expense for tax purposes. That is, the tax authority will remove these expenses from the calculation, recalculate the tax base upwards and calculate the tax for surcharge.

Most often, the tax authorities recognize expenses as unreasonable due to unscrupulous contractors. when the organization has not exercised due diligence in its selection. How can you protect yourself and we have already written.

One of the innovations of 2019 is the permission to write off the cost of vouchers for their employees, both tourist and sanatorium-resort. What do you need to know here?

• These amendments were made to the Tax Code, Article 1 113-FZ of April 23, 2018;
• Vouchers must be purchased only through a Russian tour operator or agent, under an agreement in favor of a specific employee, as well as, if desired, his relatives (wives, husbands, children under the age of 18 or 24, if the child is a student of a full-time university) ;
• Rest or treatment should be only on the territory of the Russian Federation;
• In the costs, you can take into account the cost of travel, accommodation, meals, excursion or sanatorium services;
• The budget per employee is no more than 50 thousand rubles;
• From the cost of the tour you need to withhold personal income tax. The date of recognition of income will be the date of payment by the company of the voucher.

All expenses: for vouchers, sanatorium and medical treatment, contributions to voluntary personal insurance should not exceed 6% of total labor costs.

Another one important feature! Accounting for income and expenses involved in the calculation of income tax, you can use two methods: the accrual method or the cash method. It is impossible to combine them, for example, accounting for income by one method, and expenses by another, it is impossible. You can't jump from one method to another either. You choose only one method that is most suitable for you - for this it should be fixed as one of the provisions of the tax accounting policy.

What is the essence of the methods?

• accrual method : in this method, income / expenses are recorded in the period when they are made, regardless of the date of payment or receipt of funds;
• cash method : with this method, income / expenses are taken into account when they are actually received or paid. Actually, that's why the method is called cash: received money to the current account from the client - reflected the income, paid the invoice to the supplier - reflected the expense.

You can read more about these methods in Art. 271-273 of the Tax Code of the Russian Federation. The cash method on OSNO is entitled to apply only to those legal entities whose revenue (excluding VAT) in the previous 4 quarters did not exceed 1 million rubles. for each of the periods. Accordingly, since the application of this method is limited, the accrual method is still the main one.

Income tax formula

The following formula is used to calculate the tax:

Income Tax = Base for Tax Calculation * Rate - Advance Payments

And now about each element of the formula in order.

The tax base

The tax base in this case is the amount of the organization's profit, calculated as the difference between income and expenses. It should be taken into account that:

• If expenses exceed income and there is no profit, then the tax base = 0, that is, the tax will also be = 0;
• Indicators are calculated from the beginning of the year on an accrual basis;
• If a legal entity has a loss carried over from previous years, then it also participates in reducing the tax base;
• If, due to the nature of the activity, a legal entity pays income tax at different rates, then the tax base for each rate should be considered separately.

Income tax rate in 2019

The standard income tax rate is set at 20%, and the distribution by budgets is such that 17% goes to the region, 3% - to the federal budget. For some persons, special rates may apply, you can read about them in Art. 284 of the Tax Code of the Russian Federation.

Advance income tax payments during the year

As with other taxes, income tax is paid not once a year, but is distributed throughout the year - advance payments are also paid on it. The process for paying advances for this tax can be different:

• Quarterly with monthly payments;
• Quarterly without monthly payments;
• Monthly based on the actual amounts of profit.

As a result, regardless of how the legal entity pays advances, the final tax calculation based on the results of the year is considered taking into account all advance payments made.

Here's an example: At the end of 2018, Pervy LLC had taxable income of 123 million rubles, and expenses reducing the tax base - 76 million rubles. It turns out that the profit for tax purposes in this case will be equal to 123 - 76 = 47 million rubles. The standard tax rate is used -twenty%. Tax at the end of the year = 47 * 20% = 9.4 million rubles.

Suppose that during the year the company has already transferred advance payments for 6.2 million rubles. Then the tax payable will be equal to 9.4 - 6.2 = 3.2 million rubles.

Income tax payment deadlines

I'll start with what The tax period for any method of paying advances is a calendar year. But the reports may differ. For those who have quarterly advance payments (whether with monthly payments or not), the reporting periods are set to standard quarter, six months and 9 months. For those who pay advances every month on the fact of profit, the reporting periods will be a month, 2 months, 3 months, and so on until the end of the year.

All payments are due on the 28th. In more detail, then:

• The quarterly advance payment is paid by the 28th day of the month following the quarter;
• Monthly payments within a quarter are paid before the 28th day of the corresponding current month;
• Monthly payments based on actual profit values ​​are paid before the 28th day of the month following the month ended.
• The final calculation of income tax must be made before March 28 of the next year.

Income tax reporting

Legal entities on OSNO submit income tax returns to tax authorities. The frequency of its delivery depends on the order of payment of advances. For those who transfer advances by quarter, the declaration must be submitted 4 times - according to the results of each quarter of the year. For those who pay advances to the budget every month in fact, the declaration will have to be submitted as many as 12 times - from January to November and for the year.

The deadlines for filing a declaration are the same as for paying taxes. Reporting on the results of reporting periods is submitted before the 28th day of the month that began after the end of the period, and the declaration on the results of the year must be submitted before March 28th.

Conclusion

In this article, we have analyzed the main points regarding corporate income tax. In the following articles, we will dwell on each of the points in detail.

In 2019, there are changes in income tax. We have prepared a table with current rates for 2019. We will also tell you everything about income tax - who pays, how to calculate, when to pay tax, how to calculate when to transfer to the budget.

Income tax is a direct tax that is calculated as a percentage of the profits that a company earns. The procedure for calculating and paying income tax is established by Chapter 25 tax code RF.

Who pays corporate income tax in 2019

Profit tax payers are companies on the general taxation system.

If a foreign company has a representative office in our country, then it also becomes a payer. Consolidated groups will also be payers. That is, associations of organizations to pay tax. The purpose of creating such associations is to reduce the tax burden on organizations. The tax base of all companies is formed (that is, it is consolidated - that's why the group is called like that). A responsible company is chosen in the group, which accrues and contributes money to the budget for everyone. Such association is a right, not a duty. legal entities. You can join it voluntarily, as well as leave the group.

Who does not pay income tax

Please note that income tax is a tax only for legal entities. Individual entrepreneurs on the general system pay personal income tax.

"Physicists" from the income received (including from non-labor activities) pay personal income tax, and not profit tax.

Firms that, upon registration or from the beginning of the year, switched to simplified taxation are exempt from paying income tax.

Download additional material for the article:

What will help: you will learn what tax authorities often find fault with when assessing expenses, how to accurately write off bad debts, how to justify the division of costs into direct and indirect.

Income tax rates in 2019

The base corporate income tax rate is 20 percent. But the money is transferred to the company's budget in two payments:

• 17 percent - to the regional budget;
• 3 percent - to the federal budget.

This distribution will last until the end of 2020.

Reduced income tax rates in 2019

But there are also reduced rates from 0 to 15 percent. They have the right to use only certain categories of taxpayers. For example, dividend income is taxed at two rates: 13 percent and 0 percent. A rate of 0% applies if the participating company owns at least half of the share capital for more than 365 consecutive days. In all other cases, the rate is 13% (see also step-by-step instructions for paying dividends to LLC founders in 2019 ).

But foreign companies with dividends from Russian organizations pay 15 percent.

Residents in technical-tourist-recreational special economic zones do not pay a profitable payment, since the rate is 0 percent, the rate of residents of special economic zones is 2 percent.

Table. Income tax rates in 2019

Types of income	Rate to the federal budget, %	Rate to the regional budget, %	Base
Income other than the following			Paragraph 1 of Article 284 of the Tax Code
Income in the form of interest on state and municipal bonds issued before January 20, 1997 inclusive			Subparagraph 3 of paragraph 4 of Article 284 of the Tax Code
Income in the form of interest on bonds of the state currency bonded loan of 1999, issued during the novation of bonds of the internal state currency loan of series III			Subparagraph 3 of paragraph 4 of Article 284 of the Tax Code
Interest income on municipal securities issued for a period of at least three years before January 1, 2007
Interest income on mortgage-backed bonds issued before January 1, 2007			Subparagraph 2 of paragraph 4 of Article 284 of the Tax Code
Incomes of the founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the manager of mortgage coverage before January 1, 2007			Subparagraph 2 of paragraph 4 of Article 284 of the Tax Code
Income in the form of interest on government securities of member states Union State, state securities of subjects and municipal securities (except for the securities indicated above and interest income received by Russian organizations on state and municipal securities placed outside Russia)
Interest income on government securities received in exchange for government short-term zero-coupon bonds and placed outside of Russia			Subparagraph 1 of paragraph 4 of Article 284 of the Tax Code
Interest income on mortgage-backed bonds issued after January 1, 2007			Subparagraph 1 of paragraph 4 of Article 284 of the Tax Code
Income of the founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the manager of mortgage coverage after January 1, 2007			Subparagraph 1 of paragraph 4 of Article 284 of the Tax Code
Dividends received by Russian organizations from participation in other organizations, subject to the following conditions:			Subparagraph 1 of paragraph 3 of Article 284 of the Tax Code
share of participation (contribution) – not less than 50%;
continuous period of ownership of a share (deposit) - at least 365 days
Dividends received by Russian organizations holding depositary receipts, subject to the following conditions:
depositary receipts give the right to receive dividends in an amount that is at least 50% of the total amount of dividends;
continuous period of holding depository receipts – not less than 365 days
Dividends received by Russian organizations under other circumstances (not specified in subparagraph 1 of paragraph 3 of Article 284 of the Tax Code), as well as dividends on shares, the rights to which are certified by depository receipts			Subparagraph 2 of paragraph 3 of Article 284 of the Tax Code
Dividends received foreign organizations on shares of Russian organizations or from participation in the capital of organizations in another form			Subparagraph 3 of paragraph 3 of Article 284 of the Tax Code
Income from securities of Russian organizations (excluding dividends), the rights to which are recorded on the depo accounts of foreign holders, authorized holders, as well as depository programs
Income in the form of dividends on securities of Russian organizations, the rights to which are recorded on the depo accounts of foreign holders, authorized holders, as well as depository programs			Clause 4.2 of Article 284, Clause 9 of Article 310.1 of the Tax Code
Income from the lease or sublease of ships and aircraft and (or) Vehicle, as well as containers used in international transportation			Subparagraph 2 of paragraph 2 of Article 284 of the Tax Code
Income from international transport(including demurrage and other payments arising from transportation)
			Subparagraph 8 of paragraph 1 of Article 309 of the Tax Code
Income of a foreign organization received from the distribution in its favor of profits or property of organizations (persons, associations) that are not dividends			Subparagraph 1 of paragraph 2 of Article 284 of the Tax Code
			Subparagraph 2 of paragraph 1 of Article 309 of the Tax Code
Income from other debt obligations of Russian organizations			Subparagraph 3 of paragraph 1 of Article 309 of the Tax Code
Income from the use of intellectual property rights			Subparagraph 4 of paragraph 1 of Article 309 of the Tax Code
Income received from the sale of shares (stakes) of organizations, more than 50% of whose assets directly or indirectly consist of real estate located on Russian territory, as well as financial instruments derived from such shares (stakes), with the exception of circulating shares on the organized securities market in accordance with paragraph 9 of Article 280 of the Tax Code			Subparagraph 5 of paragraph 1 of Article 309 of the Tax Code
Income from the sale of real estate located in the Russian territory			Subparagraph 6 of paragraph 1 of Article 309 of the Tax Code
Income from the lease or sublease of property used in the Russian territory			Subparagraph 7 of paragraph 1 of Article 309 of the Tax Code
Income from leasing operations (for example, from leasing property used in Russia)			Subparagraph 7 of paragraph 1 of Article 309 of the Tax Code
Fines and penalties for violation by Russian organizations, government bodies and/or executive bodies local government contractual obligations			Subparagraph 9 of paragraph 1 of Article 309 of the Tax Code
Other similar income			Subparagraph 10 of paragraph 1 of Article 309 of the Tax Code
Income of agricultural producers (including fishery organizations)			Clause 1.3 of Article 284 of the Tax Code
Profits of organizations participating in the Skolkovo project received after the loss of the right to exemption from the performance of taxpayer duties			Clause 5.1 of Article 284 of the Tax Code
Profit from activities educational organizations, including childcare and childcare services (excluding dividends and income from transactions with certain types debt obligations)			Clause 1.1 of Article 284 of the Tax Code
Profit from activities medical organizations(except for dividends and income from operations with certain types of debt obligations)			Clause 1.1 of Article 284 of the Tax Code
Profit from the activities of organizations that carry out social service citizens (except for dividends and income from operations with certain types of debt obligations)			Clause 1.9 of Article 284 of the Tax Code
Profit from activities related to the production of hydrocarbons at a new offshore field			Clause 1.4 of Article 284 of the Tax Code
Profits of organizations participating in regional investment projects			Clause 1.5 of Article 284, Clause 3 of Article 284.3 of the Tax Code
Profits of organizations participating in regional investment projects that are not included in the register			Clause 1.5-1 of Article 284, Clause 3 of Article 284.3 of the Tax Code
Profits of controlled foreign companies			Clause 1.6 of Article 284, Article 309.1 of the Tax Code
Profit of organizations - participants of the free economic zone		No more than 13.5	Paragraph 2 Clause 1.7, paragraph 3 Clause 1.7 of Article 284 of the Tax Code
Profit of organizations - residents of the territory of advanced socio-economic development and the free port of Vladivostok		No more than 5 within five years from the date of receipt of profit, no less than 10 over the next five years	Clause 1.8 of Article 284, Article 284.4 of the Tax Code
Profit of organizations - participants of the special economic zone in the Magadan region		No more than 13.5	Paragraph 7 clause 1 and clause 1.10 of Article 284 of the Tax Code
Profit received from the sale or other disposal (including redemption) of shares of Russian organizations (stakes in the authorized capital of Russian organizations) acquired starting from January 1, 2011, owned by the taxpayer for more than five years			Paragraph 1 Clause 4.1 of Article 284, Article 284.2 of the Tax Code, Clause 7 of Article 5 of the Law of December 28, 2010 No. 395-FZ
Profit received from the sale or other disposal (including redemption) of shares, bonds of Russian organizations, investment units, which are securities of the high-tech (innovative) sector of the economy			Paragraph 2 Clause 4.1 of Article 284, Article 284.2.1 of the Tax Code
Profit received from the implementation of an investment project on the territory of a special economic zone in the Kaliningrad region			Article 288.1 of the Tax Code
		Within six tax periods from the date of receipt of the first profit
		Over the next six tax periods
Profit received from tourist and recreational activities in the territory of the Far Eastern Federal District			Paragraphs 1 and 2 of Article 284.6 of the Tax Code
Profit received from activities in tourist and recreational special economic zones united in a cluster (subject to separate accounting of income and expenses associated with activities in a special economic zone and outside it)		No more than 13.5	Paragraph 7 Paragraph 1 and paragraph 1.2 of Article 284 of the Tax Code
Profit received from activities in technology-innovative special economic zones (subject to separate accounting of income and expenses associated with activities in the special economic zone and beyond)		No more than 13.5
Profit of organizations - residents of special economic zones (except for tourist and recreational, united in a cluster, and technical innovation)		No more than 13.5	Clause 1.2-1, paragraph 7 clause 1 of Article 284 of the Tax Code

Tax and reporting period for corporate income tax

The tax period is the period after which the final value of the payment is calculated. As a general rule, the tax period for income tax is a calendar year. That is, from January 1st to December 31st. At the end of the year, enterprises calculate the final payment and transfer money to the budget.

For firms that are established during the year, the first tax period is special. It begins on the day an entry is made in the Unified State Register of Legal Entities about the organization and ends at the end of the year (read, how to get an extract from the Unified State Register of Legal Entities ). If the company was created in December, then its tax period ends on December 31 of the next year.

Similarly, the tax period is considered to be reorganized or . It starts on January 1 (or on the day of creation) and ends on the day the taxpayer is excluded from the Unified State Register of Legal Entities.

The reporting period is the period at the end of which the intermediate result is determined and advances are paid. The reporting period is shorter than the tax period. That is, the tax period consists of several reporting periods.

A profitable payment has two types of reporting periods:

1. First month, two months, three months, etc. That is, companies pay monthly advances from actual profits.
2. First quarter, half a year and 9 months. That is, legal entities pay quarterly payments.

Moreover, quarterly payments have two payment methods: only quarterly and quarterly plus monthly.

How to plan income tax

Monthly advances

The company has the right to switch to this method of payment voluntarily from the beginning of the year or from the moment of creation. All companies are entitled to pay such advances, there are no restrictions. To do this, the inspection must submit a message. It does not have a uniform form, so write arbitrary letter. But you can refuse this method of payment only from the beginning of next year.

The first payment is equal to the product of the profit received for the first month and the tax rate. The payment for the second month is the difference between the calculated cumulative payment for two months and the advance paid.

Quarterly payments without monthly payment

To pay advances in this way, you do not need to submit a special application to the tax office. But not all organizations have the right to switch to such payments. The right is for companies whose income for the previous 4 quarters does not exceed 15 million rubles. on average for each quarter (or 60 million rubles - for 4 quarters in general).

The tax for the first quarter is equal to the product of the tax base for the quarter and the tax rate.

The tax for the second quarter is calculated as follows:

Advance current = Tax base current × Tax rate – Advance pre

Quarterly payments with a monthly supplement

Companies with a quarterly income of more than 15 million rubles and which have not switched to monthly advances pay tax every month and then pay extra based on the results of the quarter. Payment amounts are calculated as follows.

The payment for each month of the first quarter is equal to the monthly payments of the quarter of the previous year.

1Q advance = 4Q advance

The monthly payment in the second quarter is calculated using a different formula:

Advance 2 to a = Quarterly Advance 1q / 3

where Quarterly Advance 1Q is the quarterly advance payment calculated based on the results of the 1st quarter.

The monthly payment in the third quarter is calculated as follows:

Advance 3 q = (Quarter Advance 2 q - Quarter Advance 1 q) / 3

The monthly payment in the fourth quarter is calculated as follows:

Advance Q4 = (Quarter Advance 3Q - Quarter Advance 2Q) / 3

That is, in this case, the company pays advances not from actual profit, but from its estimated value.

How to make sure that income tax is correct when assessing the financial condition of a company

The current income tax is one of key indicators statement of financial results. If it was counted incorrectly, errors will distort net profit(loss) of the company and will negatively affect the profitability of operations, the overall profitability of sales, the effective income tax rate, and net operating profit before tax (EBIT). See how to check that everything is correct.

Terms of payment of income tax and advances

The deadline for paying the annual fee is March 28 of the following year. If that day falls on a weekend, it is moved to the next business day. In 2019, March 28 falls on a Thursday, so the deadline is not postponed.

If you pay the tax later, the inspectors will charge interest and a fine. Penalty for the first 30 days of delay is 1/300 , for the next two times more - 1/150 of the bet. The penalty under article 122 of the Tax Code is 20 percent of the unpaid tax on time. The actual period of delay does not matter.

At the end of the reporting periods, advances must be paid. The company has 28 calendar days to do this. If you are late, penalties will be charged. But there will be no 20 percent penalty for being late with advance payments - this penalty applies only to the final payment.

The procedure for calculating corporate income tax

The amount of income tax is calculated according to the formula:

PV = (Income - Expenses) × Rate

Moreover, accounting for income is the responsibility of the enterprise, and accounting for expenses is a right. That is, if the company does not include any taxes in the calculation, then it will be punished - the tax itself will be charged additionally, and they will also be required to pay penalties and a fine. But if the company takes into account expenses less than expected, then the tax authorities will not mind. After all, in this case, the company will overpay income tax. That is, the budget will not suffer.

In general, the taxpayer can be punished only for the fact that he underestimated the tax. First, it will be required without fail refine the declaration. Secondly, the controllers will accrue arrears, penalties and fines. But if an organization overpaid tax due to an error in calculations, then clarifying the declaration is its right, not its obligation.

NCs regulate which receipts an organization takes into account in income, and which expenses - in expenses. Income can be from the sale and non-operating. The funds received, which do not need to be taken into account when calculating the tax, are listed in Article 251 of the Tax Code. For example, a loan received, etc.

There are two main requirements for expenses: they must be economically justified and documented. That is, the company must justify the need for this or that expenditure. Also, each expense must have its own document. Otherwise, it will not be possible to account for expenses.

Ways to determine profit

Income and expenses can be accounted for in two ways: accrual and cash.

cash method assumes that the company takes into account the expenses and incomes only after payment. Organizations whose revenue for each quarter for the previous 12 months did not exceed 1 million rubles are entitled to switch to this accounting method. Income is recognized at the time of receipt of money to the current account or cash desk or receipt of assets in payment for goods. Expenses are taken into account at the time of their payment.

For accrual method the fact of payment does not matter. Taxpayers account for expenses and income as incurred. Most organizations keep accounting on an accrual basis. For example, income can be considered received upon signing an acceptance certificate, a consignment note for shipment, etc. When the buyer actually transfers the money for the goods - it does not matter. In accounting, the company has already made a profit. That is, a situation “there is profit, but no money” may arise. There is also a reverse situation: the company received an advance. It doesn't include prepayments in income. That is, "there is money, but there is no profit."

Ways to save

The financial services of the company are trying to reduce payments to the budget. And do it within the law. To do this, they choose profitable accounting methods. For example, depreciation. Another popular option for reducing the amount of income tax is to transfer activities to a special regime. For example, the UTII tax does not depend on how much the company actually “earned” - the payment depends on the amount of imputed income (see here.

Today we will analyze how the income tax base is calculated and what income and expenses are taken into account when calculating the tax.

Income subject to income tax

What is the organization's income? This issue is disclosed in the Tax Code of the Russian Federation in articles 249 (income related to the sale), 250 (non-operating income), 251 (income not subject to taxation).

Taxable income:

• from sales (revenue from sales).
• non-operating (all other income). The list of these incomes is long, it is better to read them in the original, that is, in the tax code.

Income not subject to taxation

A sufficient number of them are also listed in Article 251, the most common are:

• income in the form of property, property rights received in the form of an advance, pledge, deposit

• income in the form of property received free of charge from:
  a) an organization whose share in the authorized capital of the recipient of income is more than 50%,
  b) an organization that has a share in the authorized capital of the recipient of more than 50%,
  in) individual if this person has a share in the authorized capital of the recipient of more than 50%.
• VAT charged to buyers.

Income tax: calculation of the tax base

The figure below shows a figure reflecting the procedure for calculating the tax base and income tax.

Expenses taken into account when calculating income tax

Articles 253 (expenses related to sales and production), 265 (non-sales expenses) and 270 (not taken into account) are devoted to expenses in the Tax Code of the Russian Federation.

The list of expenses that are not taken into account when calculating the tax is very extensive and specific. But at the same time, you need to keep in mind that certain requirements are imposed on expenses.
According to Art. 252 of the Tax Code of the Russian Federation, justified (that is, economically justified) and documented costs arising in the course of the enterprise's activities are recognized as expenses. In addition, costs are recognized as expenses if they were the result of activities aimed at generating income. These are very important requirements for determining costs.

In order to have tax office no unnecessary questions arise, it is necessary that the organization can confirm that the costs charged to expenses do indeed meet these requirements. True, what exactly is meant by “economically justified” and “aimed at generating income” the tax code does not explain in any way. In this regard, in practice, there are often many disputes between the tax organization and the organization.
VAT when calculating income tax.

Separately, I want to note about →

If the organization is a VAT payer, then the amount of this VAT is not taken into account when determining profit. That is, the taxpayer does not include VAT on buyers in the amount of income, and does not include VAT paid to suppliers in the amount of expenses. The exception is the cases described in Art. 170 of the Tax Code of the Russian Federation, according to which VAT is attributed to the costs of production and sale of goods, works, services.

If an organization is not a VAT payer, then by definition it does not present VAT to its customers, which means that it is also not included in income initially. And VAT charged by suppliers is included in expenses, as in accounting.

I also offer you a comparison of income and expenses in tax and accounting for some operations (accounting entries are given for trading enterprises).

Taxable income

the name of the operation		Name of income in tax accounting
Revenues from sales	Reflected sales revenue (D62 K90.1) Withheld VAT from sales (D90.3 K68. VAT)	Income from sales (excluding VAT) clause 1 of article 249
Proceeds from the sale of fixed assets	Reflected the proceeds from the sale of fixed assets (D62 K91.1). Withheld VAT from the sale (D91.3 K68. VAT)	Not recognized as income
Receiving free money or goods	Reflected gratuitous receipt of money (D50 (51) K91.1) Reflected gratuitous receipt of goods (D41 K98)	Non-operating income: property received free of charge (clause 8 of article 250) (there are exceptions specified in article 251)
Interest received under a loan agreement	Accrued interest receivable (D58 K91)	Non-operating income: interest received under a loan agreement (clause 6, article 250)
Penalty from the counterparty for violation of the terms of the contract	Accrued to receive a fine from the counterparty (D76 K91.1) Withheld VAT from the fine (D91.3 K68. VAT)	Non-operating income: sanctions recognized by the debtor (clause 3 of article 250)
Surplus of fixed assets revealed as a result of inventory	Surplus of fixed assets is included in other income (D01 K91.1)	Non-operating income: the value of the surplus identified during the inventory (clause 20 of article 250)

Tax deductible expenses

the name of the operation	Reflection of the operation in accounting	Name of expense in tax accounting
Cost of goods sold	Written off cost of goods sold (D90.2 K41)	Direct costs: cost of goods sold (art. 320)
Shipping costs for shipping	Transportation expenses written off (D44 K76)	Direct costs: shipping costs (art. 320)
Acquisition of materials for production	Received materials (D10 K60) Allocated VAT on materials (D19 K60)	Material expenses for the purchase of raw materials, excluding VAT (clause 1.1 of article 254)
Wage	Salary accrued (D44 K70)	Labor costs (clause 1 of article 255)
Depreciation	Accrued depreciation on fixed assets (D44 K02)	The amount of accrued depreciation (paragraph 2 of article 253)
Repair of fixed assets	Fixed assets repair expenses written off (D44 K71)	Other expenses: expenses for the repair of fixed assets (clause 1 of article 260)
Insurance premiums	for payment in PF (D44 K69)	Other expenses related to production and sale (clause 1.1 of article 264)
Property tax	Accrued property tax for payment to the budget (D91.2 K68. Property)	Other expenses associated with production and sale (clause 1.1 of article 264)
Rent	Rent accrued (D44 K76)	Other expenses related to production and sale (clause 1.10 of article 264)
Interest on loans	Interest accrued for using the loan (D91.2 K66 (67))	Non-operating expenses: interest on debt obligations (clause 1.2 of article 265)
Payments for bank services	Bank services paid (D91.2 K51)	Non-operating expenses: expenses for banking services (clause 1.15, article 265)

Of course, an insignificant part of the operations is indicated here, but the accountant can independently supplement this table, depending on the characteristics of the activities of a particular organization.

Knowing the income and expenses of the organization, we define profit as the difference between income and expenses, and based on profit, we can calculate the amount of tax. It remains to deal only with tax rates for income tax. We will do this in .

Foundation and legal basis

Income tax is one of the main taxes paid by an organization, provided that it does not apply special tax regimes.

The legal basis of the tax is set out in Chapter 25 of the Tax Code of the Russian Federation in Articles 246 to 333.

There are also regional laws regulating the payment of income tax in terms of the application of tax benefits.

Numerous are the explanations of the Ministry of Finance and the Federal Tax Service, which, although they are not of a regulatory nature, but have great importance and are actively used for work by accountants and lawyers.

Taxpayers

Income tax payers are:

• Russian organizations, except for those that have switched to special tax regimes - USN, UTII, UAT, engaged in gambling and a number of others.
• Foreign organizations operating through permanent representative offices in the Russian Federation and (or) receiving income from sources in the Russian Federation.

Organizations that are responsible members of a consolidated group of taxpayers are recognized as taxpayers in respect of corporate income tax for this consolidated group of taxpayers.

The following are exempt from income tax:

1. Organizations on UTII or engaged in gambling (if their activities are wider, then they calculate and pay income tax on it in the general manner).
2. Organizations on the STS (simplified taxation system) and ESHN (agricultural producers) (but they are required to pay tax on income in the form of dividends and interest on state and municipal securities).
3. Organizations associated with the preparation and holding of the 2018 FIFA World Cup and the 2017 FIFA Confederations Cup in the Russian Federation: in fact, FIFA and its subsidiaries, as well as national football associations, confederations, suppliers of goods (works, services) FIFA and media providers.

Object of taxation

The object of taxation is the profit that the organization received in the course of its activities, which follows from the name.

According to article 247 of the Tax Code of the Russian Federation, profit is:

• for Russian organizations that are not members of a consolidated group of taxpayers - income received reduced by the amount of expenses incurred;
• for organizations participating in a consolidated group of taxpayers - the amount of the total profit of the group attributable to this participant;
• for foreign organizations operating in the Russian Federation through permanent representative offices - income received through these permanent representative offices, reduced by the amount of expenses incurred by these permanent representative offices;
• for other foreign organizations - income received from sources in the Russian Federation (defined by Article 309 of the Tax Code of the Russian Federation).

What are income and expenses?

Income is economic benefit in cash or in kind. It is assessed and determined in accordance with the rules of Chapter 25 of the Tax Code.

For the purposes of taxation on profits, income is understood as the total receipts of the organization (in monetary and natural forms) excluding costs incurred by the organization. There is only one exception to this rule - taxes that the organization imposes on buyers are excluded from the amount of income (for example, the amount of VAT on the invoice to the buyer).

The amount of income is determined on the basis of any documents, one way or another confirming its receipt. These include primary accounting documents, tax accounting documents, settlement documents, contracts, etc.

Incomes that are taken into account when taxing profits are divided into:

• income from sales (revenue from the sale of goods, works, services and property rights);
• non-operating income (all other income, for example, dividends received by the organization, penalties, penalties, income from property rental, interest on loans and borrowings, etc.).

The following types of income are not taken into account when taxing profits:

• property or property rights received in the form of a pledge or deposit;
• property received free of charge Russian organization or a private person who owns more than 50% of the share of the company to which this property is transferred;
• contributions to the authorized capital of the organization;
• property received under credit or loan agreements;
• capital investments in the form of inseparable improvements to the leased (received for gratuitous use) property made by the lessee (borrower);
• property received within the framework of target financing;
• other income provided for in Art. 251 of the Tax Code of the Russian Federation.

Justified (economically justified) and documented expenses incurred by the taxpayer are recognized as expenses. Expenses must be made for activities aimed at generating income.

Expense is the amount by which an organization can reduce its revenue.

The following types of expenses are not taken into account when taxing profits:

• amounts of penalties, fines and other sanctions transferred to the budget;
• dividends;
• amounts of tax, as well as payments for excess emissions of pollutants into the environment;
• expenses for voluntary insurance and non-state pension provision;
• material assistance to employees, supplements to pensions
• etc.

This list is quite long (several dozen positions), but it is exhaustive. It is established by article 270 of the Tax Code of the Russian Federation.

Some expenses may not be fully accepted for reducing the tax base, but partially - within the limits of specially established norms (Articles 254, 255, 262, 264-267, 269, 279 of the Tax Code of the Russian Federation). They are called - "normalized costs".

Pay attention!

From January 1, 2017, the amounts spent on assessing the qualifications of employees can be included in expenses. Since 2017, the Law on Independent Assessment of Qualifications has come into force. In order to encourage participation in the assessment, for example, provisions will be introduced on accounting for the cost of the assessment in income tax expenses (clause 23, clause 1, article 264 of the Tax Code of the Russian Federation). To conduct an independent assessment of the qualifications of an employee, his written consent is required. The organization can take into account the costs if the assessment was carried out on the basis of an agreement on the provision of relevant services and the person who concluded with the taxpayer labor contract. The terms of storage of documents confirming the costs of an independent assessment of the qualifications of an employee are established in the new para. 5 p. 3 art. 264 of the Tax Code of the Russian Federation. Changes are foreseen federal law dated 03.07.2016 N 251-FZ.

Tax and reporting periods

The tax period for paying income tax is a calendar year.

Reporting periods:

• I quarter
• half a year
• 9 months of the calendar year

Reporting periods for taxpayers who calculate monthly advance payments on the basis of actual profits are a month, two months, three months, and so on until the end of the calendar year.

Since January 1, 2016, there have been changes in the limit on the average quarterly amount of income from sales, which is determined for the previous four quarters. This limit has been increased from 10 to 15 million rubles.

Tax base for income tax

The tax base is the monetary expression of profit subject to taxation.

As a general rule, profit is income received minus expenses accounted for in accordance with the Tax Code of the Russian Federation. If income is less than expenses, the tax base is zero.

Profit is determined on an accrual basis from the beginning of the tax period (calendar year).

In total, the tax base is determined for business transactions, the profit from which is subject to a general rate of 20%.

Tax bases are determined separately for each type of business transactions, the profit from which is taxed at different rates. According to them, the taxpayer maintains separate accounting of income and expenses.

The financial result for operations that are accounted for in a special manner is determined separately. Accounting for income and expenses on them is also kept separately.

• banks (TC, articles 290-292);
• insurance organizations (TC, articles 293, 294);
• non-state pension funds(NK, articles 295, 296);
• consumer cooperatives and microfinance organizations (TC, articles 297.1 - 297.3);
• professional participants in the securities market (TC, articles 298, 299);
• operations with securities (TC, articles 280 - 282, letter of the Federal Tax Service of the Russian Federation dated 03.11.2005 N MM-6-02 / 934);
• transactions with financial instruments futures transactions (TC, articles 301-305);
• clearing organizations (TC, articles 299.1, 299.2)

Taxpayers applying special tax regimes (STS, UTII, UAT, patent), when calculating the tax base for tax, do not take into account income and expenses related to such regimes.

Gambling organizations, as well as organizations that have switched to UTII, keep separate records of income and expenses. For taxation, only those expenses that are economically justified, documented and made in the course of activities aimed at generating income are taken into account.

The income recognition procedure provides for 2 methods: the accrual method and the cash method (Articles 271, 273 of the Tax Code of the Russian Federation).

Enrollment in the budget

The amount of income tax as a percentage is credited to the federal budget and the budget of the region.

However, in 2017, there were changes in the distribution of interest. In 2017 - 2020, it is necessary to credit the federal budget with the amount of income tax calculated at a rate of 3%, to the budgets of the constituent entities of the Russian Federation - at a rate of 17%, and not at the usual 2% and 18%, respectively (paragraphs 2, 3, paragraph 1 article 284 of the Tax Code of the Russian Federation). As you can see, the general rate of 20% for income tax has not changed, but received cash distributed among the budgets differently.

For certain categories of taxpayers, regional authorities have the right to reduce the rate at which the tax is credited to the budget of the subject. As a general rule, it should not be less than 13.5%, but for 2017-2020 this limit has been reduced to 12.5%.

It is important to take into account the changes when filling out tax reporting and payment orders.

The changes are provided for by the Federal Law of November 30, 2016 N 401-FZ.

tax rates

The general tax rate is 20%, of which from 2017 to 2020 3% is credited to the federal budget, 17% - to the budgets of the constituent entities of the Russian Federation.

The laws of the constituent entities of the Russian Federation may reduce the rate for certain categories of taxpayers in terms of the amount of tax payable to the regional budgets. In this case, as a general rule, the rate cannot be lower than 13.5%. However, for 2017-2020 this limit has been reduced to 12.5%.

For certain types of income, special tax rates are established:

Type of income	tax rate	Budget	Article of the Tax Code of the Russian Federation
Income of foreign organizations not related to activities in the Russian Federation through a permanent establishment (with the exception of income listed in subparagraphs 2, paragraph 2, paragraphs 3 and 4 of article 284 of the Tax Code of the Russian Federation)		federal	1 p. 2 art. 284 Tax Code of the Russian Federation
Income of foreign organizations not related to activities in the Russian Federation through a permanent establishment, from the use, maintenance or rental of mobile vehicles or containers in connection with the implementation of international transportation		federal	2 p. 2 art. 284 Tax Code of the Russian Federation
Income received in the form of dividends by Russian organizations from Russian and foreign organizations: General rate Rate subject to certain conditions		federal	pp. 2 p. 3 art. 284 Tax Code of the Russian Federation pp. 1 p. 3 art. 284 Tax Code of the Russian Federation
Income received in the form of dividends by foreign organizations from Russian organizations		federal	pp. 3 p. 3 art. 284 Tax Code of the Russian Federation
Income in the form of interest on state and municipal securities specified in paragraphs. 1 p. 4 art. 284 Tax Code of the Russian Federation		federal	pp. 2 p. 4 art. 284 Tax Code of the Russian Federation
Income in the form of interest on municipal securities issued for a period of at least three years before January 1, 2007, as well as other income specified in paragraphs. 2 p. 4 art. 284 Tax Code of the Russian Federation		federal
Income in the form of interest on state and municipal bonds issued before January 20, 1997 inclusive, and other income specified in paragraphs. 3 p. 4 art. 284 Tax Code of the Russian Federation		-	pp. 3 p. 4 art. 284 Tax Code of the Russian Federation
Income from securities (excluding income in the form of dividends) issued by Russian organizations and accounted for on depo accounts: foreign nominee holder, foreign authorized holder and (or) depositary programs, upon payment of which the procedure for providing information to the tax agent in accordance with clause 3.1. p. 7, 8, 10, 12, 13 Art. 310.1 of the Tax Code of the Russian Federation			clause 4.2 of Art. 284 Tax Code of the Russian Federation
Profit received by the Bank of Russia from activities associated with the performance of the functions provided for by the Federal Law "On central bank Russian Federation (Bank of Russia)"		-	paragraph 5 of Art. 284 Tax Code of the Russian Federation
Profit of agricultural producers who did not switch to the payment of unified agricultural tax		-	clause 1.3 of Art. 284 of the Tax Code of the Russian Federation, paragraph 3 of Art. 1, paragraph 1 of Art. 2, part 1, art. 3 of Law N 161-FZ, art. 2.1 of the Federal Law of 08/06/2001 N 110-FZ
Profit of the participants of the Skolkovo project who have ceased to use the right to exemption from the obligations of the payer of income tax		-	article 246.1 of the Tax Code of the Russian Federation
The tax base of organizations providing medical and (or) educational activities(except for tax bases on dividends and operations with certain types of debt obligations)		-	pp. 1.1, 3, 4 Art. 284, art. 284.1 of the Tax Code of the Russian Federation
Tax base for transactions related to the sale or other disposal (including redemption) of shares in the authorized capital of Russian organizations, as well as certain categories of shares of Russian organizations		-	clause 4.1 of Art. 284, art. 284.2 of the Tax Code of the Russian Federation
Profit from activities carried out in a technology-innovative special economic zone, as well as in tourist and recreational special economic zones united in a cluster, subject to separate accounting of income and expenses by type of activity		federal	clause 1.2 of Art. 284 Tax Code of the Russian Federation
The tax base of participants in a regional investment project, provided that income from the sale of goods produced under the project is at least 90% of all income taken into account when determining the tax base		federal	clause 1.5 of Art. 284, paragraph 1 of Art. 284.3 of the Tax Code of the Russian Federation
Tax base of residents of the territory of rapid socio-economic development		federal	clause 1.8 of Art. 284 Tax Code of the Russian Federation

Income tax reporting. Declaration

At the end of each reporting and tax period, the organization is obliged to submit a profit tax declaration to the tax authorities.

The income tax return form and the rules for filling it out are approved by Order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-3 /

The declaration is submitted to the tax office:

• at the location of the organization;
• at the location of each separate division of the organization.

If separate subdivisions of an organization are located on the territory of one subject of the Russian Federation, then income tax to the budget of this subject of the Russian Federation can be paid through one separate subdivision, which the organization determines independently.

In what form is the declaration provided - in paper or electronic?

AT in electronic format must submit a declaration:

• the largest taxpayers;
• organizations in which the average number of employees for the previous calendar year was 100 people or more;
• newly created organizations with more than 100 employees.

Other taxpayers may submit a declaration in paper form.

Income tax: what's new in 2017?

• A legal entity has the right to create a reserve for doubtful debts for a larger amount than before:

Since 2017, a provision has come into force that the amount created reserve for doubtful debts should not exceed the larger of the values: 10% of the proceeds for the previous tax period or 10% of the proceeds for the current reporting period (paragraph 5, clause 4, article 266 of the Tax Code of the Russian Federation). Previously, there was no such option: the amount of the reserve created at the end of the reporting period should not exceed 10% of the proceeds for the current reporting period. The change is provided for by Federal Law No. 405-FZ of November 30, 2016.

• Doubtful debt is recognized as part of the debt in excess of the amount of the counter obligation:

If the organization has a counter obligation to the counterparty that owes it, then it can consider as a doubtful debt only an amount exceeding the amount of this obligation (paragraph 1, clause 1, article 266 of the Tax Code of the Russian Federation). Until 2017, the Tax Code of the Russian Federation did not specify that doubtful debt should be reduced by the amount of the counter obligation, but during inspections, the tax authorities sometimes insisted on this. The need for such a reduction was indicated by the Federal Tax Service and the Ministry of Finance. However, later the Presidium of the Supreme Arbitration Court of the Russian Federation came to the conclusion that doubtful debt does not need to be adjusted for the amount of counter payables. After that, the Federal Tax Service sent a review of judicial practice, which included this conclusion court, and the Ministry of Finance explained that the tax authorities should be guided by the position of the Supreme Arbitration Court of the Russian Federation when resolving controversial issues. Now the Tax Code of the Russian Federation has undergone changes that fix a point of view that is opposite to the approach of the Presidium of the Supreme Arbitration Court of the Russian Federation. The changes are provided for by the Federal Law of November 30, 2016 N 401-FZ.

• The amount of income tax loss carry forward is temporarily limited to:

In the reporting and tax periods from January 1, 2017 to December 31, 2020, the base cannot be reduced by the amount of losses from previous periods by more than 50% (clause 2.1 of article 283 of the Tax Code of the Russian Federation). This innovation does not affect the base to which certain special income tax rates apply. For example, rates for organizations participating in regional investment projects. The changes relate to losses incurred for tax periods beginning on or after January 1, 2007.

• The 10-year limit on the carry forward of losses from previous years has been removed:

The amount of loss can now be carried over to all subsequent years, and not just for 10 years, as it was before (clause 2, article 283 of the Tax Code of the Russian Federation). The innovation concerns losses incurred for tax periods beginning on or after January 1, 2007.

• You need to fill out payments not for 2% and 18% of the income tax base, but for 3% and 17%:

In 2017 - 2020, it is necessary to credit the federal budget with the amount of income tax calculated at a rate of 3%, to the budgets of the constituent entities of the Russian Federation - at a rate of 17%, and not at the previous 2% and 18%, respectively (paragraphs 2, 3, paragraph 1 article 284 of the Tax Code of the Russian Federation). The general rate of 20% for income tax has not changed, but the funds received are distributed differently between budgets.

• Regions can lower the rate to 12.5%:

For certain categories of taxpayers, regional authorities have the right to reduce the rate at which the tax is credited to the budget of the subject. As a general rule, it should not be less than 13.5%, but for 2017-2020 this limit has been reduced to 12.5%. It is important to take into account the changes when filling out tax reporting and payment orders.

• There are more situations when the debt is recognized as controlled:

For example, there are two foreign persons who are recognized as related in accordance with paragraphs. 1, 2, 3 or 9 paragraph 2 of Art. 105.1 of the Tax Code of the Russian Federation. Before one of them, the Russian organization had a debt obligation. The second person directly or indirectly participates in the capital of this organization and is interdependent with it on the basis of paragraphs. 1, 2 or 9 paragraph 2 of Art. 105.1 of the Tax Code of the Russian Federation. In this case, the debt, as a general rule, is considered controlled (clause 2, clause 2, article 269 of the Tax Code of the Russian Federation). The qualification of debt in such a situation is not affected by whether the foreign creditor participated in the authorized capital of the debtor. From the analysis of paragraph 2 of Art. 269 ​​of the Tax Code of the Russian Federation, as amended until 2017, follows: if a foreign company - the lender does not directly or indirectly own more than 20% of the borrower's capital, the debt is not recognized as controlled. Now it's not. The changes are provided for by the Federal Law of February 15, 2016 N 25-FZ.

• Controlled debt is determined by the totality of loans:

The amount of controlled debt is calculated based on the totality of all taxpayer obligations that have signs of such debt (clause 3, article 269 of the Tax Code of the Russian Federation).

• The prohibition to recalculate interest on controlled debt is fixed in the Tax Code of the Russian Federation6

The capitalization ratio depends on the amount of debt, the value equity the borrower and the share of participation of the foreign company controlling the debt in its capital. If the coefficient has changed compared to the previous reporting period, the question of adjusting the income tax base may arise. The Tax Code of the Russian Federation now establishes that in such a situation, expenses in the form of interest on controlled debt do not need to be recalculated (clause 4, article 269 of the Tax Code of the Russian Federation). A similar approach was previously followed by the financial department and the Supreme Arbitration Court of the Russian Federation.

• The amounts spent on assessing the qualifications of employees can be included in the costs:

Since 2017, the Law on Independent Assessment of Qualifications has come into force. In order to encourage participation in the assessment, for example, provisions will be introduced on accounting for the cost of the assessment in income tax expenses (clause 23, clause 1, article 264 of the Tax Code of the Russian Federation). To conduct an independent assessment of the qualifications of an employee, his written consent is required. The organization can take into account the costs if the assessment was carried out on the basis of an agreement on the provision of relevant services and the person who concluded an employment contract with the taxpayer was subjected to it. The terms of storage of documents confirming the costs of an independent assessment of the qualifications of an employee are established in the new para. 5 p. 3 art. 264 of the Tax Code of the Russian Federation. The changes are provided for by the Federal Law of July 3, 2016 N 251-FZ.

• The classification of fixed assets by depreciation groups has been updated:

Since 2017, a new All-Russian classifier fixed assets (OKOF). In this regard, the classification of fixed assets by depreciation groups has also changed. The Ministry of Finance explained that the innovations affect fixed assets that were put into operation no earlier than 2017. The changes are provided for by Decree of the Government of the Russian Federation of 07.07.2016 N 640.

Pay attention!

When paying arrears for all taxes, from October 1, 2017, the rules for calculating penalties will change. In case of a long delay, large amounts of penalties will have to be paid - this applies to arrears that arose after October 1, 2017. Changes have been made to the rules for calculating penalties, which are established for organizations in paragraph 4 of Art. 75 of the Tax Code of the Russian Federation.

If, starting from the specified date, the payment is overdue by more than 30 days, the interest will be calculated as follows:

• based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation, effective from the 1st to the 30th calendar days (inclusive) of such a delay;
• based on 1/150 of the refinancing rate of the Central Bank of the Russian Federation, relevant for the period starting from the 31st calendar day of delay.

In case of delay of 30 calendar days or less, the legal entity will pay penalties based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

The changes are provided for by the Federal Law of May 1, 2016 N 130-FZ.

If arrears are paid before October 1, 2017, the number of days of delay does not matter, the rate in any case will be 1/300 of the Central Bank refinancing rate. Recall that since 2016 the refinancing rate is equal to the key rate.