Tax Code of the Russian Federation, Chapter 25. What are the expenses for income tax in the Tax Code of the Russian Federation. Terms of payment of income tax and advance payments

Chapter 25 of the Tax Code of the Russian Federation, main features.

Rogachikov N.I.,
leading specialist of the department
internal audit of EnergoMashCorporation

Federal Law of 06.08.2001 N 110-FZ approved Chapter 25 of the Tax Code of the Russian Federation "organizations". Its text contains 88 articles: from 246th to 333rd.
The introduction of the system should be recognized as completely new in this chapter of the Tax Code of the Russian Federation tax accountingwhich includes:

1) ,
2) analytical registers,
3) calculation of the tax base (Article 313).

1) tax,
2) financial,
3) managerial.

1. in the interests of the state, this is tax accounting;
2. to help current and potential owners, shareholders - financial accounting;
3. for the purpose of managing business processes -.

The main innovations due to the adoption of the 25th chapter of the Tax Code of the Russian Federation:

The adoption of the 25th chapter of the Tax Code of the Russian Federation legislatively codified the situation when organizations must have two accounting policies:

ћ for financial and management accounting,
ћ for tax purposes.

2. Income and expenses

It is important to recognize that the Tax Code of the Russian Federation determines the composition of income and expenses and what does not apply to income and expenses. This leads to a contradiction with financial accounting, which is based on Sher's rule: "everything that is spent is expenses."
The Tax Code of the Russian Federation consistently implements the Gantt rule, which states: "everything that is spent expediently is expenses."
The authors of the Tax Code write (article 252) about "economically justified" costs.
The last rule is well known to accountants - part of the payments can be included in expenses accounted for for tax purposes if they fit into the allotted norms, and expenses in excess of these norms, since in Chapter 25 there are no direct indications about the sources of covering these expenses, it is proposed to write off expenses related with production and sale according to the rules of financial accounting.
As a result, cost (a term that the authors of the Tax Code try to avoid) finished products and services in financial accounting are higher than in tax.

3. Classification of expenses

The Tax Code divides all costs into direct and indirect (Article 318).
The direct ones include:

1. materials used in the production of goods (performance of work, provision of services) and (or) forming their basis or being a necessary component in the production of goods (performance of work, provision of services) (Article 254, paragraph 1, subparagraph 1);
2. wages (wages) of all categories of personnel for all reasons (Article 255) - such a formulation is a significant innovation, since in direct items of costs wages were traditionally understood as the wages of production workers directly employed in the production of products (performance of work, services). It is a pity that the authors of the Tax Code are so laconic, for the purposes of the correct calculation of taxable profit, it would be necessary to accurately determine the types of wages of which categories of personnel belong to direct expenses, from the content of the subsequent articles of the Tax Code (260 - 264) it follows that the salaries of personnel engaged in the repair of fixed assets , Research and development work, personnel and certification support of production, etc. refers to indirect costs... Probably, enterprises will have to independently determine the types of wages and categories of personnel wages, which are related to direct costs;
3. depreciation on fixed assets directly used in the production of products in accordance with the norms of Articles 256-260, clarification is required here - what does "direct use in production" mean, since it is not clear from such a wording where to refer depreciation deductions for fixed assets used in management - probably to indirect.

material costs specified in subparagraphs 2 - 7 of paragraph 1 of Article 254, in paragraph 5 of Article 254;
expenses for the repair of fixed assets Article 260;
expenditures for the development of natural resources Article 261;
expenditures on research and development work Article 262;
costs of compulsory and voluntary property Article 263;
other costs associated with production and sale Article 264.

- change in the procedure for depreciation - Articles 256-260 of the Tax Code of the Russian Federation, 10 groups of depreciable property have been introduced, objects worth up to 10,000 rubles are allowed to be written off as expenses;
- capitalization and subsequent write-off to reduce taxable profit as part of other expenses of enterprises' costs for research and (or) development work to create new and improve products;
- expenses of enterprises for obligatory and voluntary property and liability are included in other expenses in actual amounts;
- expenses for the maintenance of its own security service to perform the functions of economic protection of banking and business operations and the safety of material assets (excluding expenses for equipment, the acquisition of weapons and other special protective equipment);
- payment for the services of third-party organizations for production management or individual divisions is no longer associated with the presence in the staff of divisions or positions entrusted with the performance of similar functions;
- expenses for the maintenance of objects of housing and communal services, under certain conditions, for city-forming enterprises can be included in the composition of other expenses for production and sale - article 264, paragraph 32;
- payments for registration of rights to real estate and land, transactions with these objects, payments for providing information on registered rights, payment for services of authorized bodies and specialized organizations for property valuation, preparation of documents for cadastral and technical registration (inventory) of real estate objects;

Chapter 25 of the Tax Code provides for the transition of organizations to the definition of income, taken into account for the purposes of taxation of income tax on an accrual basis, i.e. for income from sales, the date of receipt of income for tax purposes is the day of shipment (transfer) of goods (works, services, property rights). The day of shipment is the day of sale of these goods (works, services, property rights), determined in accordance with paragraph 1 of Article 39 of the Tax Code, regardless of the actual receipt of funds (other property (work, services) and (or) property rights) in their payment.
With the introduction of this rule, a conflict arises with the content of Article 167 of the 21st chapter of the Tax Code of the Russian Federation "Value Added Tax", where the choice of the accrual or cash method for tax purposes is one of the elements of the organization's accounting policy.
Perhaps a situation will arise when a significant number of organizations will have different bases for income tax and value added tax, which of course will not simplify the same tax accounting.
Introductory Law No. 110-FZ of 06.08.2001 in Article 10 provides for transitional procedures for enterprises that, from January 01, 2002, switch to the determination of income for taxation of profits on an accrual basis.
The method of transition to the accrual basis for enterprises that switch to the determination of income on an accrual basis from a cash basis is that as of January 1, 2002, accounts receivable as of December 31, 2001 are reflected in the income from sales of 2002, moreover, for tax purposes in 2002, no more than 10% of the proceeds that were not previously recorded ( accounts receivable) to the proceeds recorded in 2001 (on a cash basis), the excess over 10% is taken into account in equal shares over the next 5 years.
Also, article 10 of Law N 110-FZ provides a methodology for accounting for costs related to the proceeds determined in the above order.
the 10% excess is paid in equal installments during 2002, for the larger excess in the relevant tax periods within the time frame for the advance tax payments.
In cases where buyers' debts are paid in amounts exceeding the share of proceeds indicated above (up to 10% in 2002 and one-fifth of the excess over 10% over the next five years), then income tax is calculated from the amounts actually received by the taxpayer.

5. Cash method (article 273).

The cash method is retained for organizations whose total revenue for the previous 4 quarters does not exceed 1,000,000 rubles on average per quarter, excluding VAT and sales tax, while introducing a kind of extension of the cash method for expenses accepted for tax purposes.
The Tax Code prescribes that if the organization has adopted a method of accounting for payment (cash method), then the costs of wages, for the services of third-party organizations, for materials written off for production, etc., for profit tax purposes, are not accounted for on the accrual basis, but are shown only at the time and in the amount of actual payments or other repayment of the debt to the supplier.

6. Fixed assets.

Although it is now noted that the cost criterion for fixed assets has been canceled, and, therefore, the concept of IBE has disappeared from our accounting practice, nevertheless, in the new chart of accounts, the IBE appears under the name IHP - inventory and household accessories - subaccount 10/9, because not IBEs were canceled, but their wear and tear were canceled. Since the IHPs have been preserved, the value limit of fixed assets has also been preserved, to which items worth more than 2 thousand rubles (PBU) and 10 thousand rubles (Tax Code of the Russian Federation, paragraph 7 of Article 256) should now be classified. Thus, the accountant has two accounts and two depreciation options. In financial accounting, depreciation will be charged on one data set, and in tax accounting, according to another. At the same time, depreciation, according to article 259, can be performed using a linear or non-linear method, which can significantly affect the financial results and, accordingly, the amount of taxation.

7. Depreciation

In financial accounting, there can be as many depreciation rates as the owners wish. In tax and management - ten, but the classification of fixed assets is established by the Government of the Russian Federation.
One very important circumstance should be noted. Article 256 interprets depreciation not as a restoration fund, but only as a regulatory method - a method of writing off (the authors of the Tax Code write - repayment) of the value of property.

8. Sale and write-off of depreciable property.

In financial accounting, the results from the sale or other disposal of the depreciable property are immediately referred to the results of this (current) reporting period.
The result from the sale of depreciable property in tax accounting (Article 323) is attributed either to deferred expenses (in case of loss), or to income current period (in case of profit). At the same time, article 323 provides that the amount of loss is transferred from deferred expenses to non-operating expenses during a period equal to the difference between the number of months of the useful life of the object and its actual use until the moment of sale.
When decommissioning (writing off) fixed assets, the Tax Code (article 265, paragraph 9) allows recognizing as non-operating expenses accounted for for tax purposes, the organization's actual expenses for the liquidation of fixed assets decommissioned, including the costs of dismantling, disassembling, removal of dismantled property, subsoil protection and other similar works.
Unfortunately, the content of Article 265 does not allow us to make an unambiguous conclusion that the authors of the Tax Code included or did not include a loss from underestimated depreciation during the operation of an item of fixed assets in the list of expenses listed in paragraph 9 of Article 265.

9. Non-operating expenses.

The list of non-operating expenses taken into account when taxing profits has been significantly expanded:

ћ expenses in the form of interest on debt obligations of any kind, including interest accrued on securities and other obligations issued (emitted) by the taxpayer;
ћ costs of organizing the release valuable papers, in particular for the preparation of a prospectus for the issue of securities, the production or purchase of forms, registration of securities, for payment of services professional participants the securities market, depository services, services for maintaining a register of securities owners, as well as other costs associated with the storage of securities;
ћ costs associated with servicing own securities, including payment for the services of the registrar, depositary, paying agent for interest (dividend) payments, costs associated with providing information to shareholders in accordance with the law and other similar costs;
ћ costs of holding an annual meeting of shareholders (participants, shareholders), in particular, costs associated with renting premises, preparing and sending information necessary for holding meetings, and other costs directly related to holding a meeting;
ћ expenses in the form of a shortage of material assets in production and in warehouses, at trade enterprises in the absence of the perpetrators, as well as losses from theft, the perpetrators of which have not been identified. In these cases, the absence of the guilty persons must be documented by the authorized government body, i.e. compared to the similar norm of Resolution No. 552, there is significant liberalization - instead of requiring a court decision, now it is enough to apply to the district department for theft and a decision of the authorities to refuse to initiate a leading case due to the absence of the perpetrators;
ћ expenses in the form of amounts of taxes related to the supplied inventory, works, services, if accounts payable (obligations to creditors) for such a delivery was written off in the reporting period in accordance with paragraph 18 of Article 250 of this Code;

Doubtful debts can be reserved on the basis of an inventory of receivables conducted at the end of the reporting period (article 266).
All debts outstanding at this time, if there were no pledges, sureties and bank guarantees for them, are considered doubtful. If the debt is overdue for more than 90 days, it is fully reserved; if the delay is from 45 to 90 days, then half of the debt is reserved; delay up to 45 days is not reserved. In this case, the total amount of the reserve cannot exceed 10% of the proceeds of the reporting (tax) period.
In financial accounting, according to the chart of accounts, the reserve for doubtful debts is determined by the administration independently, based on the likelihood of possible repayment of each debt. Moreover, there are no restrictions on the amount of the reserve.

11. Reserves

The Tax Code introduces rules for the formation of reserves, which differ from those accepted in financial accounting.

12. Amount differences

In financial accounting, the sum differences are capitalized, that is, they are attributed to tangible assets, goods, raw materials, etc. In tax accounting, they must be attributed to financial results.

13. Losses of previous years and their compensation
It can be recognized as new that organizations have received the right to reduce taxable profit for losses of previous years within (maximum) ten years. At the same time, in each reporting period, the compensated loss cannot exceed 30% of the tax base of this period.

We have given just a few examples that follow from more than a hundred pages of rather tight text. But these examples show the main task that arises before a huge army of accounting and tax workers. Roughly it can be formulated as follows: how many General Ledgers should an accountant keep?
The following answers are possible:

1) Two. One is for the tax office, the other is for financial accounting purposes;
2) One, and output data from it and / or

- for tax accounting,
- for financial accounting.

(1) or put tax accounting in the basis of the General Ledger, and then, according to various calculating formulas and methods, go to financial accounting data;
(2) or use financial accounting data to calculate the tax base and compile tax documents;
(3) or build General book in the form of an invariant, and from it to display data for tax and financial reporting?

Protection and economy in business, taking into account the decisions of the Supreme Court. All changes in tax optimization in 2019 (Sochi)

Income tax is a direct tax that is based on the cumulative results of the company minus expenses for the eternal period. Calculate the tax amount separately for each type of transaction for which different tax rates apply. The procedure for paying tax depends on the rate, which in turn depends on the type of income.

Income tax payers

Income tax payers are:

• russian organizations on common system taxation;
• foreign companieswho work in Russia through representative offices and receive income from sources in Russia;
• organizations - members of the consolidated group;
• foreign organizations - residents of the Russian Federation in accordance with an international agreement.

Exempt from corporate income tax:

• companies on special modes (UTII, ESKhN, USN);
• organizations - payers of tax on gambling business;
• participants in the Skolkovo project;
• organizations that are involved in the preparation and conduct of the 2018 FIFA World Cup and the 2017 FIFA Confederations Cup (Articles 246, 246.2, 247 of the RF Tax Code).

Object of taxation for income tax in Russia

The object of corporate income tax is the profit that the company has received as a result of its activities. Moreover, profit is the difference between income and expenses for a certain period (Article 247 of the Tax Code of the Russian Federation).

What is income for income tax

• other property of the organization (for example, raw materials, materials, low-value inventory, etc.).

In this case, it does not matter in what form the income from the sale is received - in cash or in kind. "

Experts answer even the most topical issues about income tax:

The second type is non-sales, that is, they are not directly related to implementation. For example, money from renting out real estate, if this is not the main activity of the company, interest on bank deposits and loan agreements, written off accounts payable, surplus, etc. Complete list non-operating income for corporate income tax is in Article 250 of the Tax Code.

There is also a list of those incomes that should not be taken into account when calculating the tax. For example:

• property or property rights that were received as a pledge or a deposit;
• property received as a gift free of charge from a counterparty or natural person, if authorized capital the receiving organization consists of the contribution of such a counterparty or person of more than 50%;
• property that was received as a pledge or deposit;
• payments to the authorized capital and other incomes listed in Article 251 of the Tax Code of the Russian Federation.

What are the expenses for income tax in the Tax Code of the Russian Federation

Expenses - reasonable and documented expenses of the company, for which it has the right to reduce its income (Article 250 of the Tax Code of the Russian Federation). But not all expenses can be taken into account when calculating income tax. Among them there are those that cannot be written off.

For example, interest and fines, dividends, material aid employees and allowances to pensions, etc. The list of expenses not taken into account is in article 270.

By general rule all expenses are divided into:

1. implementation costs;
2. non-operating expenses.

Implementation costs

In simple terms, the implementation costs are all the company's costs for:

• production, storage and delivery of goods, performance of work, provision of services, purchase and sale of goods (works, services, property rights);
• maintenance and operation, repair and maintenance of fixed assets and property;
• research and development (R&D);
• other costs associated with production and sale.

All these costs can be divided into four groups:

1. material (purchase of raw materials and materials, tools, components, works and services from third-party organizations and others, which are listed in article 254 of the code);
2. for labor remuneration (salary, bonuses, additional payments, retained average earnings, compensation and lump sum payments. For a complete list of costs, see article 255 of the code);
3. depreciation;
4. others (paid taxes and fees, certification and standardization, fire safety, travel, legal and consulting services from third-party organizations, stationery, mail, phone and Internet and others from Article 264 of the Tax Code).

If you consider the tax on an accrual basis, production and sales costs are divided into direct and indirect (Article 318 of the Tax Code of the Russian Federation). Direct - these are the costs that the company incurs for the direct manufacture of products or the provision of work or services. For example, material costs, depreciation, wages. Indirect costs are all other costs. The company independently prescribes a list of direct costs in its accounting policy. The scheme will help to understand whether it is necessary to make a distribution.

Non-operating expenses

Non-operating expenses include expenses that are not directly related to production and sales (Article 265 of the Tax Code of the Russian Federation). These are, for example, a negative or positive exchange rate difference, court and arbitration fees, fines and penalties for violation of the terms of the contract, bank services, identified losses of previous years, and others.

Is it necessary to divide expenses into direct and indirect for income tax

The procedure for accounting for expenses and income for determining income tax is regulated by Articles 271, 272 and 273 of the Tax Code.

Tax and reporting periods for income tax

The tax period for income tax is a calendar year (Article 285 of the Tax Code of the Russian Federation).

The reporting period for income tax depends on how the company reports and pays advances. There are two options:

• the declaration is handed over on a quarterly basis, but the advance is paid once a quarter or monthly due to exceeding the revenue limit. In this case, the reporting will be 1 quarter, half a year and 9 months.
• reports are handed over monthly and paid every month. For such organizations, the reporting periods will be a month, two, three, and so on - until the end current year.

To highlight for which tax period the company is reporting, there is a special line in the declaration. A digital code is put into it. For example, code 31 in the income tax return means that the company reports for a tax period of six months. Officials approved the list of all tax periods for income tax returns in 2018 in Appendix 1 to the Procedure, approved by No. by order of the Federal Tax Service of Russia dated September 19, 2016 No. ММВ-7-3 / 572.

Table with codes of the tax period for income tax

Tax base for income tax

To calculate the amount of income tax, you need to determine the tax base. It is considered a cumulative total from the beginning of the year on transactions, the tax on which is calculated at a rate of 20 percent (clause 7 of article 274 of the Tax Code of the Russian Federation). Formula for calculation:

On a note!

Losses are taken into account in a special order for taxation:

• from the exercise of the rights to land (Article 264.1 of the Tax Code of the Russian Federation);
• from the sale of depreciable property (clause 3 of article 268 of the Tax Code of the Russian Federation);
• from the exercise of rights to claim debt (Art. 279 of the Tax Code of the Russian Federation);
• from activities service industries and farms (Article 275.1 of the Tax Code of the Russian Federation);
• from the use of property transferred to trust management (Article 276 of the Tax Code of the Russian Federation);
• from operations with securities (Article 280 of the Tax Code of the Russian Federation).

For other rates, the base for corporate income tax is determined separately. There is also a list of companies for which there are specifics in determining the tax base. Among them are:

• banks;
• insurance companies;
• non-state pension funds;
• consumer cooperatives and microfinance companies;
• participants in the securities market.

The procedure for calculating the tax base for corporate income tax

This procedure is proposed by the Federal Tax Service on its website.

Income tax rate

To find out what the basic income tax rate is, let's look at article 284 of the Tax Code. It is - 20%.

That is, to understand how much income tax will be, multiply the tax base by the rate. The amount received will have to be transferred to the budget. Moreover, the total rate is divided into two types:

• 3% - credited to federal budget;
• 17% are credited to the budgets of the constituent entities of Russia.

Regional authorities of the Russian Federation have the right to reduce tax rates for certain categories of companies. But not below the limit of 12.5%. Special rates are set for individual organizations. Help determine what the corporate tax is equal to, help with rates from.

How much interest to pay on income tax

Terms of payment of income tax and advance payments

Despite the fact that the tax period is a year, income tax is paid monthly or quarterly. Income tax payment depends on two factors:

• how the company calculates taxes - based on the actual profit received or taking into account the profit for the previous quarter;
• how much profit they made in the previous four quarters.

If you calculate tax based on actual profits, then pay advances on income tax on a monthly basis no later than the 28th day of the month following the reporting one.

For those whose incomes for the previous four quarters exceed the established limit - 15 million rubles. for each quarter, there is a separate procedure for paying income tax. They also have to pay income tax on a monthly basis. Moreover, the advance payment is considered for the quarter, but it is divided into three amounts. It turns out that such organizations pay both quarterly and monthly payments.

If the tax is calculated based on the profit of the previous period, then it is paid once a quarter. The due date for the advance payment of income tax is no later than the 28th day of the month following the end of the reporting period.

When and on what date to pay income tax our table will help.

Terms of payment of income tax

Specifics of determining the income and expenses of issuers of Russian depositary receipts Article 300. Expenses for the formation of reserves for the depreciation of securities with professional participants in the securities market engaged in dealer activities Article 301. Derivatives transactions. Peculiarities of taxation Article 302. Peculiarities of formation of income and expenses of a taxpayer on operations with derivatives financial instrumentscirculating on the organized market Article 303. Peculiarities of the formation of income and expenses of the taxpayer on transactions with derivative financial instruments that are not circulating on the organized market Article 304. Peculiarities of determining the tax base for transactions with derivative financial instruments Article 305. Peculiarities of assessment for tax purposes of transactions with derivatives financial instruments Article 306.

Attention

Specifics of determining the tax base for income received by participants in an investment partnership agreement

• Article 279. Peculiarities of determining the tax base upon assignment (assignment) of the right of claim
• Section 280.

Important

Specifics of determining the tax base for REPO transactions with securities

Article 310 Features of the calculation and payment of tax on income received by a foreign organization from sources in Russian Federationwithheld by a tax agent Article 310.1 Specifics of the calculation and payment of tax in relation to income from government securities, municipal securities, as well as from equity securities issued by Russian organizations, paid to foreign organizations acting in the interests of third parties Article 310.2 Requesting documents related to Calculation and payment of tax in respect of income on government securities, municipal securities, as well as on equity securities issued by Russian organizations, paid to foreign organizations acting in the interests of third parties Article 311 Elimination double taxation Article 312 Special provisions Article 313 Tax accounting.

Chapter 25. corporate income tax

Specifics of taxation Article 302 Specifics of the formation of income and expenses of a taxpayer on operations with financial instruments of forward transactions circulating on the organized market operations with financial instruments of forward transactions Article 305 Specifics of assessment for tax purposes of transactions with financial instruments of forward transactions Article 306 Specifics of taxation of foreign organizations.

An error occurred.

Tax Code, Part 2, Section VIII of the Tax Code of the Russian Federation. FEDERAL TAXES Chapter 25. TAX ON THE PROFIT OF ORGANIZATIONS Article 246. Taxpayers Article 246.1.

Exemption from the duties of a taxpayer of an organization that received the status of a participant in a project to carry out research, development and commercialization of their results Article 246.2. Organizations recognized as tax residents of the Russian Federation Article 247.

Object of taxation Article 248. Procedure for determining income. Classification of income Article 249. Income from sales Article 250.

Info

Non-operating income Article 251. Income not taken into account when determining the tax base Article 252. Expenses. Grouping of costs Article 253. Costs related to production and sale Article 254.

Specifics of applying the 0 percent tax rate to the tax base determined for transactions with shares, bonds of Russian organizations, investment units that are securities of the high-tech (innovative) sector of the economy Article 284.3. Features of the application of the tax rate to the tax base determined by taxpayers - participants in regional investment projectsincluded in the register of participants in regional investment projects Article 284.3-1.

Features of the application of the tax rate to the tax base, determined by taxpayers - participants in regional investment projects, for which it is not required to be included in the register of participants in regional investment projects Article 284.4.

Chapter 25 nk rf. corporate income tax

Expenses for the formation of reserves for possible losses on loans of credit consumer cooperatives and microfinance organizations Article 298. Specifics of determining the income of professional participants in the securities market Article 299. Specifics of determining the costs of professional participants in the securities market Article 299.1. Specifics of determining the income of clearing organizations Article 299.2.

Specifics of determining the costs of clearing organizations Article 299.3. Specifics of determining income from activities related to the production of hydrocarbon raw materials at a new offshore hydrocarbon field Article 299.4.

Specifics of determining the costs associated with the implementation of activities for the extraction of hydrocarbons in a new offshore hydrocarbon field Article 299.5.

Tax Code of the Russian Federation. chapter 25

Income not taken into account when determining the tax base

• Article 252. Expenses. Grouping expenses
• Article 253. Costs related to production and sale
• Section 254.

  Material costs

• Article 255. Labor costs
• Article 256. Depreciable property
• Article 257. Procedure for determining the value of depreciable property
• Section 258.

  
  Depreciation groups (subgroups). Features of the inclusion of depreciable property in the composition depreciation groups (subgroups)

• Article 259. Methods and procedure for calculating the amount of depreciation
• Article 259.1.
  The procedure for calculating the depreciation amounts when applying the straight-line depreciation method
• Article 259.2. The procedure for calculating the depreciation amounts when applying the non-linear depreciation method
• Article 259.3.

1.4. income tax. Chapter 25 NK RF

Specifics of determining the income of insurance organizations (insurers) Article 294. Specifics of determining the costs of insurance organizations (insurers) Article 294.1.
Features of determining the income and expenses of insurance medical organizations - participants of the mandatory health insurance Article 295. Peculiarities of determining the income of non-state pension funds Article 296. Peculiarities of determining the expenses of non-state pension funds Article 297. Abolished. - Federal Law of May 29, 2002 N 57-FZ. Article 297.1. Peculiarities of determining the income of credit consumer cooperatives and microfinance organizations Article 297.2. Specifics of determining the costs of consumer credit cooperatives and microfinance organizations Article 297.3.
The procedure for assessing the balances of work in progress, balances of finished products, goods shipped

• Article 320. The procedure for determining the costs of trading operations
• Section 321.

  Features of maintaining tax accounting by organizations created in accordance with federal lawsregulating the activities of these organizations

• Article 321.1. Abolished
• Article 321.2. Peculiarities of tax accounting by members of a consolidated group of taxpayers
• Section 322.

  Features of the organization of tax accounting of depreciable property

• Article 323. Peculiarities of maintaining tax accounting of operations with depreciable property
• Article 324. Procedure for maintaining tax accounting of expenses for the repair of fixed assets
• Article 324.1.

Peculiarities of tax calculation by participants of regional investment projects, which do not require inclusion in the register of participants of regional investment projects

• Article 289. Tax return
• Article 290. Peculiarities of determining the income of banks
• Article 291. Specifics of Determining Banks Expenses
• Article 292. Expenses for the formation of banks' reserves
• Section 293.

  Specifics of determining the income of insurance organizations (insurers)

• Article 294. Specifics of determining the costs of insurance organizations (insurers)
• Article 294.1.

  Specifics of determining the income and expenses of medical insurance organizations - participants of compulsory medical insurance

• Article 295. Specifics of determining the income of non-state pension funds
• Section 296.

Chapter 25 nk rf corporate income tax

Specifics of determining income from activities related to the production of hydrocarbon raw materials at a new offshore hydrocarbon field

• Article 299.4. Specifics of Determining Costs Associated with Carrying Out Activities for the Production of Hydrocarbon Raw Materials at a New Offshore Hydrocarbon Field
• Article 299.5.

  Specifics of Determining the Income and Expenses of Issuers of Russian Depositary Receipts

• Article 300. Expenses for the formation of reserves for the depreciation of securities with professional participants in the securities market engaged in dealer activities
• Article 301. Urgent transactions. Features of taxation
• Article 302. Peculiarities of the formation of income and expenses of a taxpayer on operations with derivative financial instruments circulating on the organized market
• Section 303.

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 the tax is charged on

For profit, that is, for the difference between income and expenses.

Income is the proceeds from the main activity (income from sales), as well as the 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 recorded excluding VAT and excise taxes.

Costs are reasonable and documented costs of the enterprise. They are divided into expenses related to production and sales (salaries of employees, 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 the authorized capital, repayment of loans, etc.

When tax audits most of the problems arise precisely because of costs: inspectors claim that costs are not economically justified, source documents executed incorrectly, etc., etc. Therefore, accountants, as a rule, pay increased attention to documents confirming expenses.

What tax is not charged on

Profit from activities transferred to single tax on imputed income (UTII), as well as on the profit 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 of recognizing income and expenses: on an accrual basis and on a cash basis.

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

With the cash method, income is generally recognized when money is received in the current account or cash desk, and expenses are recognized when the organization has settled the obligation to the supplier. So, if the office rent for August was actually paid in October, then with the cash method the accountant will show the expenses in October, and not in August.

The organization has the right to choose which of the two methods - accrual or cash - it will use. But there is a limitation: any company can use the accrual method, and banks are prohibited from using the cash method. In addition, for the transition to the cash method, the following condition must be met: the proceeds from sales 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 method. In case of exceeding the maximum revenue, the organization must switch to the accrual method from the beginning of the current year. The chosen method is fixed in the accounting policy for the corresponding year and is applied during this year.

Tax rates

The main income tax rate is 20 percent (2 percent goes to the federal budget, and 18 percent to the regional).

For some types of income, different values \u200b\u200bhave been entered. Of these types of income, in practice, the accountant most often deals with the received dividends, for which, in the general case, the rate of 13 percent applies (in full, it is credited to the federal budget).

How to calculate income tax

It is necessary to determine the tax base (that is, income subject to taxation) 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 revenues, and the company suffered losses, then the tax base is considered to be 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 tax registers. Each enterprise develops these registers independently and fixes them in the accounting tax policy... In practice, tax ledgers are similar to accounting ledgers. Two types of accounting - tax and accounting - are needed to reflect the different rules for the formation of income and expenses, acting respectively in tax and accounting. In some cases, "tax" and "accounting" income 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 way is set for all organizations by default 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 paid for the first quarter is equal to the tax on profit received in the first quarter. The advance payment for the half-year is equal to the tax on profit received for the half-year, minus the advance payment for the first quarter. The amount of payment for nine months is equal to the tax on profit for nine months less advance payments for the first quarter and six months.

Plus, monthly advance payments are made during each reporting period. At the end of the reporting period, the accountant displays advance payment based on the results of this period (we have given the calculation rules above), and then compares it with the amount of monthly payments made within this period... If the monthly payments in total are less than the final advance payment, the company must pay the difference. If there is an overpayment, 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 previous year... In the second quarter, the accountant takes tax on the profits actually made in the first quarter, and divides this figure by three. The result is the sum of the monthly advance payments for April, May and June. In the third quarter, the accountant takes tax on the actual profit for the six months, 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 tax on profits actually received for nine months, takes away advance payments for half a year, and divides the resulting amount by three. These are the advance payments for October, November and December.

Second way - based on the actual profit. The company can choose this method voluntarily. To do this, you need to notify the tax office no later than December 31st 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 one 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 profit actually received in January. The advance payment for January-February is equal to the tax on profits actually received in January and February minus the advance payment for January. Advance payment for January-March is equal to the tax on profits actually received in January-March minus advance payments for January and February. And so on until December.

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

Companies whose revenue from sales excluding VAT did not exceed an average of 15 million rubles per quarter during the four previous 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 a full quarter from the date of their state registration ends. Then the accountant must look at what the sales proceeds (excluding VAT) are equal to. If it does not exceed 5 million rubles per month or 15 million rubles per quarter, the company can continue to charge only quarterly advance payments. If the limit is exceeded, the company switches to monthly advance payments from the next month.

When to transfer money to the budget

If the reporting periods are a quarter, half a year and nine months, then advance payments for the reporting periods are made no later than April 28, July 28 and October 28, respectively. The monthly advance payment for January must 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, until January 28 of the following year.

Regardless of the chosen method of calculating advance payments at the end of the calendar year, the accountant displays the total amount of income tax for the past year. Then he compares it with the amount of advance payments accrued for the reporting periods. If the advance payments in the amount turned out to be less than the total amount of the tax, the company pays the difference to the budget. If there is an overpayment, the accountant will take it into account in the following periods. The total 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 tax 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 transaction for the receipt or expense 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 the reporting and tax periods.

The income tax declaration based on the results of the tax period (year) must be submitted to the inspectorate no later than March 28 of the next year. Non-profit organizations that do not have an obligation to pay tax must submit a simplified declaration. All other enterprises, regardless of their obligation to pay tax, submit full declarations at the end of the year.

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

Material provided by the portal "Accounting Online"

Corporate income tax is paid by legal entities under the general taxation system. As a 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 dedicated to Chapter 25 of the Tax Code of the Russian Federation" Corporate Profit Tax ". This article is available, in simple language, tells about the procedure for calculating and paying income tax, tax rates, as well as reporting deadlines. Please note: The articles in this series only provide an overview of taxes; for practical activities, you must refer to the primary source - the Tax Code of the 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 the tax is charged on

For profit, that is, for the difference between income and expenses.

Income is the proceeds from the main activity (income from sales), as well as the 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 recorded excluding VAT and excise taxes.

Costs are reasonable and documented costs of the enterprise. They are divided into expenses related to production and sales (salaries of employees, 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 the authorized capital, repayment of loans, etc.

During tax audits, most of the problems arise precisely because of expenses: inspectors declare that expenses are not economically justified, primary documents are incorrect, etc., etc. Therefore, accountants, as a rule, pay increased attention to documents confirming expenses.

What tax is not charged on

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

When to recognize income and expenses when calculating income tax

There are two ways of recognizing income and expenses: on an accrual basis and on a cash basis.

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

With the cash method, income is generally recognized when money is received in the current account or cash desk, and expenses are recognized when the organization has settled the obligation to the supplier. So, if the office rent for August was actually paid in October, then with the cash method the accountant will show the expenses in October, and not in August.

The organization has the right to choose which of the two methods - accrual or cash - it will use. But there is a limitation: any company can use the accrual method, and banks are prohibited from using the cash method. In addition, for the transition to the cash method, the following condition must be met: the proceeds from sales 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 method. In case of exceeding the maximum revenue, the organization must switch to the accrual method from the beginning of the current year. The chosen method is fixed in the accounting policy for the corresponding year and is applied during this 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.

For some types of income, different values \u200b\u200bhave been entered. Of these types of income, in practice, the accountant most often deals with the received dividends, for which, in the general case, the rate of 13 percent applies (in full, it is credited 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 taxation) 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 revenues, and the company incurred losses, then the tax base is considered to be 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 tax registers. Each enterprise develops these registers independently and fixes them in the accounting tax policy. In practice, tax ledgers are similar to accounting ledgers. Two types of accounting - tax and accounting - are needed to reflect the different rules for the formation of income and expenses, acting respectively in tax and accounting. In some cases, "tax" and "accounting" income 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 paid for the first quarter is equal to the tax on profit received in the first quarter. The advance payment for the half-year is equal to the tax on profit received for the half-year, minus the advance payment for the first quarter. The amount of payment for nine months is equal to the tax on profit for nine months less advance payments for the first quarter and six months.

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 have given the calculation rules above), and then compares it with the amount of monthly payments made within this period. If the monthly payments in total are less than the final advance payment, the company must pay the difference. If there is an overpayment, 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, 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 tax on the profits actually made in the first quarter, and divides this figure by three. The result is the sum of the monthly advance payments for April, May and June. In the third quarter, the accountant takes tax on the actual profit for the six months, 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 tax on profits actually received for nine months, takes away advance payments for half a year, and divides the resulting amount by three. These are the advance payments for October, November and December.

The second way is based on the actual profit. The company can choose this method voluntarily. To do this, you need to notify the tax office no later than December 31st 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 one 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 profit actually received in January. The advance payment for January-February is equal to the tax on profits actually received in January and February minus the advance payment for January. Advance payment for January-March is equal to the tax on profits actually received in January-March minus advance payments for January and February. And so on until December.

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

Companies whose revenue from sales excluding VAT did not exceed an average of 15 million rubles per quarter during the four previous 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 a full quarter from the date of their state registration ends. Then the accountant must look at what the sales proceeds (excluding VAT) are equal to. If it does not exceed 5 million rubles per month or 15 million rubles per quarter, the company can continue to charge only quarterly advance payments. If the limit is exceeded, the company switches to monthly advance payments from the next month.

When to transfer money to the budget

If the reporting periods are a quarter, half a year and nine months, then advance payments for the reporting periods are made no later than April 28, July 28 and October 28, respectively. The monthly advance payment for January must 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, until January 28 of the following year.

Regardless of the chosen method of calculating advance payments at the end of the calendar year, the accountant displays the total amount of income tax for the past year. Then he compares it with the amount of advance payments accrued for the reporting periods. If the advance payments in the amount turned out to be less than the total amount of the tax, the company pays the difference to the budget. If there is an overpayment, the accountant will take it into account in the following periods. The total 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 tax 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 transaction for the receipt or expense 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 the reporting and tax periods.

The income tax declaration based on the results of the tax period (year) must be submitted to the inspectorate no later than March 28 of the next year. Non-profit organizations that do not have an obligation to pay tax must submit a simplified declaration. All other enterprises, regardless of their obligation to pay tax, submit full declarations at the end of the year.

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