Calculate the amount of accrued advance payments. Monthly advance payments of income tax: calculation of advance payment, examples, instructions. How to reflect an advance payment to an employee for business needs

All commercial organizations in Russia pay income tax in installments throughout the year. The tax office requires advance payments - intra-annual and annual payments, as well as monthly advance payments for income tax are included in this list. Today we will talk about how to calculate them correctly and who should pay.

The following organizations are liable to pay income tax:

1. OJSC, CJSC, LLC, i.e. all Russian legal entities.
2. Foreign organizations with actual management on the territory of the country.
3. Foreign companies recognized as tax residents of the Russian Federation.
4. Legal entities that are foreigners, but receive income from Russian sources.
5. Permanent missions of foreign companies in the country.

The following are exempt from tax:

• organizations that do not have objects of taxation;
• enterprises applying a specialized tax regime;
• companies participating in the Skolkovo innovation center.

Monthly Advance Income Tax Payments: How Much to Pay?

The income tax rate is usually 20%. The amount of tax paid by commercial firms is divided between the regional and federal budgets. Moreover, only 3% goes to the state. The remaining 17% goes to the regional budgets.

Some regions practice lower rates for certain groups of commercial organizations. For "special" taxpayers up to 13.5% tax is established.

The rate can be even lower, but only for the following companies:

• enterprises recognized as residents on the territory of the Vladivostochny port or in areas of advanced economic development;
• companies participating in regional investment projects;
• partners in free or special economic zones.

Payment options

Only a few companies are given the opportunity to pay tax not monthly, and less often - every quarter. Have the right to indulgence:

• representative offices of foreign companies constantly conducting commercial activities on the territory of the Russian Federation;
• budgetary organizations (exceptions - museum, theater, library);
• companies with small profits - no more than 15 million for each of the four previous quarters;
• autonomous institutions;
• organizations conducting non-profit activities.

The rest of the companies must remit the tax every month. The law provides for two payment options:

1. Deposit funds monthly and pay extra on a quarterly basis.
2. Calculate the amount of monthly advances on the profit received by the organization in the previous month.

Contributions on profits received in the previous month

This option is available to absolutely all organizations, without exception. The tax amount is calculated from the revenue that the company received for the reporting time period (one, two, three or more months).

To start using this tax regime from the coming calendar year, fill out an application and send it to the nearest branch. The transition must be made no later than December 31st. For example, if in 2018 the management of an enterprise plans to make monthly payments that must be calculated from the profit received after the fact, an application must be submitted to the tax authority by 31.12.2017.

On a note! After submitting and accepting an application to the Federal Tax Service, you need to start the monthly calculation of income tax from January. Further transfers should be made on the 28th of the month that follows the reporting month. The January transfer of money to the budget must be made by February 28, February - by March 28. March - until April 28.

How to calculate advance payments for corporate income tax?

The amount that the company is obliged to pay to the state is calculated using the formula:

Payment amount \u003d taxable base for the reporting period of time (calculated on an accrual basis) * tax rate - the amount of payments that have already been paid earlier for the reporting time period

Example.In 2016, Snezhinka LLC calculated payments based on the revenue received in the previous quarters. In that year, "Snowflake" received income:

• in the first quarter - 20 million rubles;
• in the second - 10 million rubles;
• in the third - 15.5 million rubles;
• in the fourth - 24.5 million rubles.

Business income for the year amounted to 70 million rubles. On average, "Snowflake" earned 17.5 million for each quarter of the year we are considering. This exceeds the state-set limit of 15 million for each quarter.

In December 2016, Snezhinka was forced to switch to a tax calculation system based on profits received in the previous month.

The Snowflake's profit for January 2017 is 120,000 rubles. Until February 28, 2017, the company must transfer 24,000 rubles (120,000 * 20%) to the budget.

In February, the company earned 80,000 rubles. The advance payment should be calculated as follows:

(120,000 +80,000) * 20% - 24,000 \u003d 16,000 rubles

On a note! If at the end of the reporting period you received a loss, the amount of the advance that the company owes in the current period will be less than the amount of the advance paid for the previous period. In this case, the commercial organization does not owe anything.

Example.In January 2017, Vector LLC made a profit of 1 million rubles and paid an advance payment for this period in February. The contribution amount is 200 thousand rubles (1,000,000 * 20%). In January and February, Vector incurred losses in the amount of 500 thousand rubles. There is no need to pay an advance payment for this period, as there was no profit. In this case, the 200 thousand rubles contributed earlier are considered overpaid. The overpayment will go towards paying the next periods for income tax or other tax. If the amount of the advance payment for January-March does not cover the overpayment, i.e. will be less than 200 thousand rubles, the balance will be transferred to the next reporting period.

Advances with surcharge per quarter

This method of calculating an advance payment is used by organizations that:

• do not have the right to deduct tax once a quarter;
• did not independently switch to the calculation of the advance payment on the actually earned profit.

On a note! The advance payment must be calculated from the beginning of the year on an accrual basis.

The amount of the first quarter installment is equal to the amount of the installment for the last three months of the previous year. So, January, February and March advance payment is equal to:

1/3 * profit for the entire fourth quarter * effective tax rate

The amount of the installment for the next quarter is equal to the amount of the first quarter advance. In April, May and June, the same amount should be received as in March, February and January of the same year.

The amount of contributions in the third reporting quarter \u003d the amount of contributions for the first six months - the amount of the first quarter advance.

In July, August and September, the budget should receive:

1/3 * (profit earned in six months is the amount already paid for the previous 6 months)

Fourth Quarter Contribution Amount \u003d Nine Month Contribution Amount - Amount of advances paid in the first half of the year.

The October, November and December monthly advance payment is equal to a third of the difference in profit for the period from January to September and the tax amount previously paid.

On a note! At the end of each quarter, the organization's accountant compares the total monthly advance payments to the actual profit earned. If the amount of contributions is less than the tax, the balance must be paid in addition. The deadline for transferring money is the 28th of the month that follows the reporting quarter.

Example.In 2016-2017, Udacha LLC paid advance payments every 30 days, paying extra for each quarter.

Table 1. Profit of the organization

First quarter advance \u003d 1/3 * 1,200,000 * 20% \u003d 96,000 rubles

So, January, February and March transfers should be 96,000 rubles. The amount of additional payment based on the results of the first quarterly period will be calculated as follows:

11,000,000 * 20% - 96,000 * 3 \u003d 12,000 rubles. The supplement must be paid by April 28th. This means that in April the organization must pay a fee for March and an additional payment for the quarter 12,000 + 96,000 \u003d 108,000 rubles.

Monthly advances in the second quarter equal a third of the profit in the first quarter.

1,100,000 * 20% * 1/3 \u003d 80,667 rubles

In April, March and June, the budget should receive 80,667 rubles each.

For six months, the profit of "Good luck" was 2,000,000 (1,100,000 + 900,000). Overpayment for the first 6 months:

2 000 000 * 20% – (96 000 * 3) – 12 000 – (80 667 * 3) = — 142 000

The company can return this amount back, or leave it against the next payments. Luck chose the first option.

Advances in the third quarter:

(2,000,000 * 20% - 900,000 * 20%) / 3 \u003d 73,333 rubles.

This amount must be paid in July, August and September.

Tax for new organizations

Organizations that have been created recently are introduced in a slightly different way. New businesses can choose from two methods of paying upfront payments:

1. Calculation of the advance payment for the quarter. All organizations use this option "by default", so there is no need to notify the tax office about the transition. A firm set up in December pays contributions based on profits earned from December to March. The deadline for payment is April 28 of the current year. The organization begins to apply the general procedure for transferring contributions in the sixth quarter. The firm, founded in June, is transitioning to a system-wide system in the third quarter of next year.
2. Calculation of advance payment based on actual profit. If the company's management decides to use this tax payment option, the tax office must be notified. The firm, established in December, begins to pay monthly advances, which the accountant calculates from the profit received in December-January. The deadline for transferring funds is February 28th.

Timing

The company must make a payment every month during a calendar year. But the period January-December is not considered a reporting period; an advance payment for this time is not required at the beginning of next year.

The calendar year January-December is recognized as a tax period, so tax money must be sent no later than March 28 of the year that follows the reporting year.

Example. In 2017, Avtotransport LLC paid every month from February to December. The total amount was 100,000 rubles. At the end of the year, the company must pay 120,000 rubles, i.e. 20,000 rubles at the beginning of the new 2018 remained unpaid. They must be entered before 28.03.2018.

How taxes are calculated

In order to correctly calculate how much tax is required to pay, you need to know which expenses and incomes should be included in the report, and which do not need to be indicated. The law allows two methods for determining the dates when these transactions can be recognized.

First method. Accrual

The time of actual receipt of funds or incurring costs does not play any role. Income and expenses are recognized when they have been recognized in the documents. If the receipt of funds with expenses has an indirect relationship that cannot be clearly defined, the company itself distributes income using the principle of evenness. The date of sale of the finished product (provision of services) is considered the date of the transaction. It doesn't matter exactly when the money arrived.

The date of receipt of non-operating proceeds is recognized:

• for dividends - the number when the money was credited to the recipient's current account;
• for donated property or the rest of similar yield - the date of signing the acceptance document.

Second method. Cash

The cash method is the exact opposite of the accrual method. The date of receipt of profitability is the date of receipt of money in the cashier's office or on the current account of the enterprise, obtaining the right to property, etc. Costs are recognized only after they have been paid, that is, when the money leaves the cash register.

On a note! The cash method can only be used by companies whose average quarterly profitability for the previous year reached a maximum of 1 million rubles.

What is considered income

Profit is the difference between the receipt of cash (or property) and the costs of the business. The income includes not only income from sales, but also any other earnings of the company. For example, interest on deposits in financial institutions or income from the transfer of real estate for rent. When taxing value added tax, excise taxes are deducted from income.

The amounts received by the organization are confirmed by:

• tax accounting documents;
• primary documents;
• other documents on receipt of money.

Companies do not pay taxes on all proceeds. The law defines several types of earnings exempt from taxation:

• contributions to the company's charter;
• property acquired in the form of a pledge, a deposit;
• property issued on credit;
• object of ownership received free of charge.

The organization must take into account all other proceeds when calculating tax.

What expenses to record

Costs are the costs of the business. They need to be substantiated and confirmed with the help of documents. Costs are divided into two groups:

1. Expenses for the sale or manufacture of goods, services - staff salaries, depreciation, purchase of primary raw materials and other material costs.
2. Non-sales expenses - legal costs, loss due to a negative exchange rate, etc.

On a note! Taxation does not take into account the costs of repayment of a loan, transfers to the organization's charter, payment of dividends, etc.

Implementation costs are direct and indirect. The first category includes the costs of the enterprise for labor costs, material costs, depreciation. Each month, direct costs are allocated by the enterprise, included in the cost of the final product or work in progress. This type of expenses reduces the taxable base strictly as the goods (services) are sold, in the price of which they are taken into account. What exactly is included in the list of direct costs is up to the taxpayer himself, in accordance with his accounting policy.

Indirect costs are costs that are not included in the number of direct or non-operating costs. They cannot be part of the cost of the final product (service delivery). Indirect costs include rent, utility bills and other costs associated with the operation of the company. When calculating income tax, this type of expense should be attributed to the costs of the current reporting period.

What to do in case of overpayment?

If an error occurs and you overpaid the tax more than necessary, you can return the money back. The taxpayer has 3 years for this from the date of filing the tax return, and not the payment of the advance. If tax officials do not go for a refund, insist. The law is on your side.

How to pay corporate income tax that is deprived of the right to use the simplified taxation system

If the company's income exceeds the limit set by the state, the commercial enterprise is deprived of the right to a simplified tax payment regime. The first time after the loss of the simplified tax system, the company must make tax payments as a new organization, that is, send advance payments every 30 days, starting from the end of the whole quarter. The date of formation of the company will be considered the date when it made the transition to the standard tax system.

If the organization is converted to the regular system from the beginning of October 2016, then it must begin to transfer contributions after the end of the fourth quarter of 2016. Advances must be received in the budget starting in January 2017. But, according to the law, the amount of advances for the first quarter is equal to the amount of advances for the fourth quarter. Since there are no contributions for that period, the company has no way of calculating the payment amount. Therefore, the obligation to transfer payments arises for our organization only in the second quarter of 2017.

Submission of declarations

Income tax reporting is submitted

1. For a month - by the 28th of the month following the reporting month.
2. For a year - until March 28 of the year following the tax period.

Filling out the declaration must be submitted to the tax authority, which is located at the location of the company. A separate subdivision of a large company submits the document to the branch, which is located at the location of this branch.

Penalties for non-payment of tax

If the organization does not transfer tax money within the prescribed period, it faces a penalty charge. The tax inspectorate has the right to recover the required amount from the debtor at the expense of the property or withdraw it from the bank account.

Within three months after the discovery of the delay, a claim for payment of income tax is sent to the company. This document indicates the maturity date and the amount owed.

On a note! The decision to collect the tax debt is made a maximum of 2 months after the due date has expired.

If you transfer an advance payment for a lower amount than indicated in the declaration, the tax office has the right to collect the difference compulsorily. The transfer of an insufficient amount is subject to the accrual of a penalty. But, if the initially declared amount exceeds the actual profit, the amount of the penalty may be recalculated.

For some reason, you forgot to submit your tax return on time? In ours you can familiarize yourself with the list of tax sanctions, as well as consider options for reducing the amount of the fine.

How to save on tax legally?

The tax office improves control over companies, so it becomes more difficult to save on taxes. But there are legal ways to reduce fees.

To save money, you can recognize payment revenue. If the product is sold, but payment for it has not been received, the supplier is considered the owner of the product. The income of the enterprise must include the revenue at the date of actual payment.

Another way to reduce current fees is to draw up a reconciliation report with the lender. This will help delay the payment of old debt. Thus, you can postpone the accounting of the loan in income for 3 years.

One way to save on fees is to offset mortgage interest. But you need to arrange it correctly. If it is not included in the salary, then the insurance can not be paid. Because the funds for the repayment of interest on the purchase of residential real estate, which the company provides to employees, are not subject to contributions.

Video - Advance Income Tax Payments

For compulsory payments with a one-year tax period, there is usually a quarterly advance payment. This is necessary in order for funds to flow to the budget more evenly. Property tax is no exception. Let's consider how to calculate the advance payment for property tax for the 3rd quarter of 2018 and fill out the corresponding reporting form.

General rules for calculating advances on property tax

The procedure for calculating and paying tax on the property of organizations is regulated by Chapter 30 of the Tax Code of the Russian Federation.

In general, the object of taxation is movable and immovable property recorded on the balance sheet as fixed assets.

The tax period is a calendar year, and the reporting period is a multiple of a quarter.

Before you start calculating the advance payment for property tax for the 3rd quarter of 2018, you should do the following:

1. Check if you need to do this calculation at all. The Tax Code gives the authorities of the constituent entities of the Russian Federation the right to cancel advance payments for property tax both in the region as a whole and for certain categories of taxpayers (clause 3 of article 379, clause 6 of article 382 of the Tax Code of the Russian Federation).
2. Clarify the category of property. For some types of objects, the tax base is determined in a special order (according to the cadastral value).
3. Consider the location of the objects. If they are located in the territories under the jurisdiction of different IFTS, then they should be "scattered" according to different reports.

Calculation of advance payments for property tax depending on the category of objects

The procedure for calculating property tax, based on the cadastral value, is determined by Art. 378.2 of the Tax Code of the Russian Federation. In this way, tax is calculated for the following objects:

1. Business or shopping centers (complexes) and premises inside them. These objects must meet the following conditions:

- the permitted use of the land plot under the building provides for the placement of office buildings or retail facilities;

- at least 20% of the building area must have a permitted use as office or retail space, catering and consumer services, or actually be used for these purposes.

1. Separate non-residential premises that are allowed to be used as offices, for trade, consumer services or public catering, or which are actually used for these purposes.
2. Objects of immovable property of foreign organizations, not related to work through permanent missions.
3. Residential buildings and premises that are not accounted for on the balance sheet as fixed assets.

The specific list of "office" and "retail" objects for which property tax is calculated on the basis of the cadastral value is determined by the regional authorities at the beginning of each tax period (clause 7 of article 378.2 of the Tax Code of the Russian Federation).

The advance payment for property tax for the 3rd quarter of 2018 in respect of such objects is determined as 1/4 of their total cadastral value as of 01.01.2018, multiplied by the corresponding tax rate (subparagraph 1 of paragraph 12 of article 378.2 of the Tax Code of the Russian Federation).

The tax base for all other taxable objects, except for "cadastral" ones, is determined on the basis of their value according to accounting data. The base for 9 months of 2018 is calculated as the sum of the residual values \u200b\u200bat the beginning of each month, from January to October, divided by 10. The amount of the advance payment will be equal to ¼ of the product of the tax base by the rate established for this category of objects (clause 4 of Art. 382 of the Tax Code of the Russian Federation).

Example.

Alpha LLC owns an office space. Its cadastral value at the beginning of 2018 KS \u003d 10,000 thousand rubles. The residual value of other objects subject to property tax for 9 months of 2018 was:

The tax rate for objects taxed at the cadastral value - С1 \u003d 1.5%, for the rest of the taxable property - С2 \u003d 2.2%. The company does not enjoy property tax benefits.

The advance payment for the 3rd quarter of 2018 for "cadastral" objects will be:

АПк \u003d ¼ х КС х С1 \u003d ¼ x 10,000 x 1.5% \u003d 37.5 thousand rubles.

Advance payment for objects taxed at average cost:

APS \u003d ¼ x CC x C2 ,

where CC is the average residual value of objects for the period

CC \u003d (5,000 + 4,900 + 4,800 + 4,700 + 4,600 + 4,500 + 4,400 + 4,300 + 4,200 + 4,100) / 10 \u003d 4,550 thousand rubles.

APS \u003d ¼ x 4550 x 2.2% \u003d 25.025 thousand rubles.

The total amount of the advance payment of LLC Alpha for property tax for the 3rd quarter of 2018 will be:

AP \u003d APk + APs \u003d 37.5 + 25.025 \u003d 62.525 thousand rubles.

A sample of filling the calculation based on the example data can be downloaded.

Rules for filling out the calculation of the advance payment for property tax for the 3rd quarter of 2018.

The form for calculating advance payments for property tax and the Procedure for filling out (hereinafter referred to as the Procedure) were approved by order of the Federal Tax Service of the Russian Federation of March 31, 2017 N ММВ-7-21 /

The calculation consists of the following sections:

1. Title page.
2. Section 1, containing information about the amounts of the advance payment to be transferred to the budget.
3. Section 2, which calculates advance payments based on the average cost of objects.
4. Section 2.1, which deciphers information about properties subject to property tax based on their average value.
5. Section 3, which provides information on objects taxed at cadastral value and the calculation of the advance payment for them.

Russian organizations and foreign companies operating through permanent establishments must submit all calculation sheets. If there are no indicators, a dash is inserted in the corresponding fields. In an abbreviated form (title page, section 1 and section 3), only foreign companies can submit the calculation in respect of objects not related to activities through permanent establishments.

Consider the rules for filling out individual sheets in the order in which it happens in practice.

Title page

This section can be filled in at the beginning of work on the report, except for information on the number of sheets, since it depends on the number of objects that are included in the form.

The title page includes general information about the taxpayer:

• TIN and KPP codes. In the "KPP" field, you must specify the code corresponding to the tax authority to which the report is submitted. This can be a subdivision of the Federal Tax Service at the place of registration of the organization itself, its separate subdivision, or a taxable immovable property.
• Adjustment number. The number in this field indicates whether this report is the first "version" or contains updated data. For the primary form, this field indicates "0 - -", then "1 - -", "2 - -", etc. The modified report must be submitted according to the "old" form that was valid in the period for which the error was found.
• The reporting period code is indicated in accordance with Appendix 1 to the Procedure. For Q3, this is "18".
• The reporting year is entered in a four-digit format, i.e. in this case, 2018.
• The tax authority code is indicated in accordance with the certificate of tax registration.
• Calculation submission codes show why the form is submitted to this particular department of the Federal Tax Service. Codes are selected from Appendix 3 to the Order. In a "typical" situation, when a Russian organization submits a report at its location, code 214 is used.

• The full name of the organization is indicated in accordance with the constituent documents.
• The field "Reorganization form (code)" is filled in if the calculation is provided by the assignee. The codes are selected from Appendix 2 to the Procedure. In this case, it is also necessary to fill in the "INN / KPP of the reorganized organization" fields. They contain the codes that were originally assigned to the company.
• The contact phone number must include the country and city code and not contain spaces or other characters other than numbers.
• Number of calculation pages and supporting documents.
• In the field "I confirm the accuracy and completeness of the information," information is entered about the responsible person who signed the calculation, his signature and the date of completion. If a representative submits the form, then the details of the power of attorney are indicated in the same field.
• The field "Information on the provision of calculation" is filled in by an employee of the IFTS. It contains information on the method of submitting the form, date of submission, number of sheets, registration number and signature of the person in charge.

Section 2

This part of the form contains the calculation of the advance payment on property for the 3rd quarter of 2018, in respect of which the tax base is determined by the average value.

Section 2 is filled in separately for:

1. Kinds of property in accordance with Appendix 5 to the Procedure.
2. Separate divisions with a separate balance sheet.
3. Locations of property according to OKTMO codes.
4. Tax rates and tax incentives (with the exception of benefits in the form of a reduction in the entire amount of tax and a decrease in the tax rate).

When completing section 2:

• On line 001, the code of the type of property from Appendix 5 to the Procedure is indicated.
• Line 010 contains the OKTMO code by which the tax will be paid.
• Lines 020 - 110 include information on the residual value of the property as of the 1st day of each month from January to October 2018. In this case, column 3 contains the total value of taxable objects, and column 4 - the value of the privileged property from column 3.

• Line 120 indicates the average value of the property for 9 months of 2018. It is determined by dividing by 10 the sum of the values \u200b\u200bof lines 020-110 in column 3.
• Line 130 has two parts. The first part contains a seven-digit tax benefit code in accordance with Appendix 6 to the Procedure. If the benefit is established by the law of a constituent entity of the Russian Federation in the form of a decrease in the tax rate (code 2012400) or a decrease in the total tax amount (code 2012500), then line 130 is not completed. For other regional tax benefits (code 2012000), the right side of the line is also filled in. It consistently indicates the article, paragraph and subparagraph of the corresponding regional law. There are 4 positions for each variable, the "extra" cells in each block are filled with zeros on the left. For example, pp. 3.3 clause 2 of Art. 11 of the law of a constituent entity of the Russian Federation will be “coded” as follows: 0 0 1 1 0 0 0 2 0 3 . 3
• Line 140 indicates the average cost of non-taxable property for 9 months of 2018. It is calculated similarly to the average value of all property on page 120, only the data is taken not from column 3, but from column 4.

• Line 150 is filled in only if the taxable object is located on the territory of several constituent entities of the Russian Federation (property type code 02). This field contains the share of the book value of the object related to this constituent entity of the Russian Federation.
• Line 160 is filled in if the law of the constituent entity of the Russian Federation establishes a tax benefit in the form of a rate reduction. The first part of the line contains the benefit code 2012400, and the second part contains data on the corresponding article of the regional law, similar to line 130.
• Line 170 indicates the tax rate, taking into account the provided benefit
• Line 175 is filled in only if the object is public railway tracks or their integral parts (property type code - 09). In this case, the line will contain the reduction factor KZD, which is determined in accordance with paragraph 2 of Art. 385.3 of the Tax Code of the Russian Federation.
• Line 180 contains the amount of the advance property tax payment for the 3rd quarter of 2018. In the general case, the difference between the values \u200b\u200bof lines 120 and 140 is multiplied by the tax rate (line 170) and divided by 4. For railway facilities, the KZD reduction coefficient from line 175 is additionally applied. For facilities located on the territory of several entities, the tax amount is determined taking into account the share of the cost object (line 150).
• Line 190 is filled out only in the case when an exemption has been established in the region in the form of a decrease in the amount of tax payable to the budget. First, the benefit code 2012500 is indicated, and then - information about the norm of the regional law, similar to lines 130 and 160.
• Line 200 shall reflect the amount of this tax benefit.
• In line 210, you need to indicate the residual value of fixed assets as of 01.10.2018. The cost of objects that are not taxed on the basis of paragraphs. 1 - 7 p. 4 Art. 374 of the Tax Code of the Russian Federation, line 210 is not included.

Section 2.1

This section allows you to identify real estate objects that are taxed on average value. For each such object, a block of lines 010-050 is filled in, containing:

1. Lines 010 and 020 indicate the cadastral and conditional number of the object (if any), respectively.
2. Line 030 is filled in in the absence of data on lines 010 and 020 and contains the inventory number of the object.
3. Line 040 indicates the object code in accordance with the OKOF classifier.
4. Line 050 contains information about the residual value of the object as of October 01, 2018.

If, as of 01.10.2018, the object was retired for any reason, then section 2.1 on it is not completed.

Section 3

This section contains both information about the "cadastral" objects themselves, and the calculation of the amount of advance payment for them.

• Line 001 contains the code of the type of property, in accordance with Appendix 5 to the Procedure.
• Line 010 contains the OKTMO code for which tax is paid.
• Line 014 indicates the cadastral number of the building (structure).
• Line 015 contains the cadastral number of the premises, if cadastral registration has been carried out in relation to it.
• Line 020 indicates the cadastral value of the object. If we are talking about premises, the value of which has not been determined, then the indicator of line 020 is calculated based on the cadastral value of the entire building and the share of the area of \u200b\u200bthe premises given in term 035.
• On line 025 from line 020, the tax-free cadastral value is allocated.
• Line 030 is filled in only if the object is in common ownership. It contains information about the taxpayer's share in the right to an object.
• Line 035 indicates the share of the area of \u200b\u200bthe premises in the total area of \u200b\u200bthe building. It is filled in if the cadastral value of the premises has not been determined, and the value of the entire building is known.

• Line 040 has two parts. The first includes the tax benefit code from Appendix 6 to the Procedure. If the benefit is established by the law of a constituent entity of the Russian Federation in the form of a decrease in the tax rate (code 2012400) or a decrease in the total tax amount (code 2012500), then line 130 is not completed. For other regional tax benefits (code 2012000), the right side of the line is also filled in. An example of filling is given in clause 5 of the description of section 2.
• Line 050 is filled in if the taxable object is located on the territory of several constituent entities of the Russian Federation. Then the share of the cadastral value is entered in the field, which refers to the part of the object located in this region.
• Line 060 is filled in if the law of the constituent entity of the Russian Federation establishes a tax benefit in the form of a rate reduction. The left side of the field contains the exemption code 2012400, and the right side contains the details of the article of the regional law, similar to line 040.
• Line 070 contains the tax rate that includes the exemptions (if any).
• Line 080 is used only if the object was owned by the taxpayer during part of the reporting period. The coefficient in this case is equal to the number of full months of ownership of the object, divided by 9.
• Line 90 shall indicate the amount of the advance payment. In general, this is ¼ part of the difference between the values \u200b\u200bof lines 20 and 25, multiplied by the tax rate (line 070). If necessary, the payment amount is multiplied by additional correcting coefficients from lines 030, 050 and 080.
• Line 100 is used if the subject's law provides for a benefit in the form of a reduction in the amount of payment to the budget. First, the benefit code 2012500 is indicated, and then information about the norm of the regional law, similar to lines 040 and 060.
• On line 110, the amount of the benefit is indicated.

Section 1

Completing this section completes the calculation. It contains information on the total amounts of advance payments for property tax payable to the budget.

A section consists of several blocks of lines. Each block indicates the amount of tax to be paid for a specific OKTMO code. In general, the section contains information on payments by codes of municipalities subordinate to the IFTS, to which the calculation is submitted.

1. On line 010 the OKTMO code is indicated.
2. Line 020 contains the BCC of the payment.
3. Line 030 shows the amount of tax to be paid. It is calculated by summing the values \u200b\u200bfrom all sections 2 and 3 of the calculation for this OKTMO. From Sections 2, the difference between lines 180 and 200 is taken, and from Sections 3 - the difference between lines 090 and 110. Thus, for each OKTMO, payments are grouped for all types of property minus benefits (if they are established in this region).

The information in Section 1 is certified by the signature of the responsible person.

The procedure for submitting the calculation of advance payments for property tax for the 3rd quarter of 2018 and sanctions for its violation

The calculation of advance payments for property tax must be submitted within 30 days after the reporting period (clause 2 of article 386 of the Tax Code of the Russian Federation). For the calculation for the 3rd quarter of 2018, the "deadline" due date is 10/30/2018

If the number of employees for 2017 exceeds 100 people, then the calculation must be submitted in electronic form. If there are fewer employees, then you can submit the form on paper (clause 3 of article 80 of the Tax Code of the Russian Federation).

The calculation must be submitted at the location:

1. The taxpayer himself.
2. Each separate division with a separate balance sheet.
3. Each immovable property (if it is taxed in a special order).

The fine for failure to submit a calculation within the prescribed time limit is 200 rubles. (Clause 1, Article 126 of the Tax Code of the Russian Federation). In addition, responsible officials may be fined from 300 to 500 rubles. under Art. 15.6 of the Administrative Code.

But you should not be afraid of blocking the account. Calculation of advance payments is not a tax declaration, therefore the provisions of clause 3 of Art. 76 of the Tax Code of the Russian Federation does not apply to him.

The RF Tax Code does not establish the deadline for payment of advance payments for property tax. Determination of this period belongs to the competence of regional authorities (clause 1 of article 383 of the Tax Code of the Russian Federation).

For example, in Moscow advance payments for property tax are paid within the same time frame as set for the delivery of the calculation. Those. advance payment for the 3rd quarter of 2018 must be transferred no later than 30.10.18 (clause 2 of article 3 of the law of the city of Moscow dated 05.11.03 No. 64).

Conclusion

The calculation of advance payments for property tax for the 3rd quarter of 2018 is submitted by all payers of this tax, with the exception of those who are exempt from paying advances in accordance with the laws of the constituent entities of the Russian Federation. The general procedure for filling out the form and the deadline for submission - until 30.10.2018 is established at the federal level. Specific lists of taxable objects, tax rates and benefits are determined by regional authorities.

Accounting for vehicles and costs for its maintenance at the enterprise Sosnauskene Olga Ivanovna

3.3. Calculation of advance payments

At the end of each reporting period, organizations independently calculate the amount of advance tax payments in the amount of 1/4 of the product of the corresponding tax base and tax rate (clause 2.1 of article 362 of the Tax Code of the Russian Federation). Calculations for transport tax must be submitted every quarter, while the deadline for calculating advance tax payments is no later than the last day of the month following the reporting period.

An exception is the case when, when establishing the tax, the legislative bodies of the constituent entities of the Russian Federation do not determine the reporting periods. In this case, advance payments for transport tax are not calculated and, accordingly, are not paid. From 01.01.2007 the form for calculating advance payments for transport tax and recommendations for its completion have changed. So, by virtue of clause 2 of the order of the Ministry of Finance of the Russian Federation of 19.12.2006, No. 179n "On amendments to the order of the Ministry of Finance of the Russian Federation of 23.03.2006, No. 48n" On approval of the tax calculation form for advance payments for transport tax and recommendations on filling it out “, the updated advance calculation form should be applied from the submission of reports for the 1st quarter of 2007.

The title page for the calculation of advance payments has undergone changes, in which it is not necessary to reflect data on the main state registration number (OGRN) and city code, but the code of the type of economic activity is required in accordance with the All-Russian Classifier of Economic Activities (OKVED). Also, on the title page and in section 1 of the calculation, it is no longer required to affix the signature of the chief accountant of the organization. The new form provides that the calculation, in addition to the head of the organization, can be signed by the taxpayer's representative. True, in this case, when filling out the title page, you must indicate the name of the document confirming the powers of the taxpayer's representative (power of attorney), and attach a copy of this document to the calculation. By order of 19.12.2006, No. 180n "On Amendments to the Order of the Ministry of Finance of the Russian Federation of 13.04.2006, No. 65n" On Approval of the Form of the Tax Declaration for Transport Tax and the Procedure for Filling It Out ", the Ministry of Finance of Russia made similar changes to the form transport tax submitted by taxpayers based on the results of the tax period, and the procedure for filling it out.

The calculation of advance payments for transport tax is submitted to the inspection no later than the last day of the month following the expired reporting period (clause 3 of article 363.1 of the Tax Code of the Russian Federation). Consequently, the declaration must be submitted for 9 months no later than October 31, 2008 in the form approved by the order of the Ministry of Finance of Russia dated March 23, 2006 No. 48n. At the same time, the deadline for payment of tax in the region where the organization operates should be set not earlier than the deadline for submitting calculations for advance payments (letter of the Ministry of Finance of Russia dated April 28, 2006, No. 03-06-04-02 / 12).

If the organization pays tax on a "foreign" car, its amount is included in other expenses, but only on the condition that the new owner does not compensate them. Moreover, the actual owner of the car does not take into account the amount of compensation when calculating income tax. The amount of advance payments for transport tax is calculated as follows:

Tax base (column 6 of section 2) x Tax rate (column 10 of section 2) x 1/4 \u003d Amount of advance payment (column 11 of section 2).

If during the quarter the organization removed the car from the register (or, conversely, registered it with the traffic police), then the advance payment must be calculated taking into account a special coefficient:

The number of months in the quarter when the transport was registered with the organization / 3 \u003d Coefficient.

Moreover, the month in which the car was taken off the register or registered is considered complete regardless of what date it happened.

During 2007, the organization had a truck with an engine capacity of 150 liters. from. Tax rate (base rate in accordance with Article 361 of the Tax Code of the Russian Federation) – RUB 8

The amount of the advance payment for the I quarter of 2007 was 300 rubles. (1/4x 150 l. from.x 8 rubles).

The amounts of the advance payment for the II and III quarters of 2007 are calculated in a similar way.

Quarterly advance payments must be paid within the time frame established by the subject of the Russian Federation.

The amount of transport tax for 2007 will be 1200 rubles. (150 l. From.x 8 rubles).

The amount of tax payable at the end of the tax period is 300 rubles. (1200 rubles - 300 rubles - 300 rubles - 300 rubles).

In case of registration of a vehicle or its deregistration (deregistration, exclusion from the state ship register, etc.) during the tax (reporting) period, the amount of tax (advance payment on it) is calculated taking into account the coefficient. In case of registration and deregistration of a vehicle within one calendar month, the specified month shall be taken as one full month.

5.4.6. Exposure calculation The technique for calculating exposure described in the previous chapter should be supplemented to cover weak signal cases. As indicated in the table. 5.3.4 if the phenomenon is accompanied by strong signals, its impact on the firm as a whole can be

Timing I don’t think you should be reminded of convenient times. Making the right decision at an inconvenient moment can be just as harmful as making the wrong decision at a convenient moment. Some decisions must be made quickly, hesitations

46. \u200b\u200bCalculation of prices for exported products The supply price of an exporting country is determined by the following methods: 1) based on production costs; 2) with a focus on demand; 3) with a focus on the price level of competitors. Cost-based pricing method

Economic Calculation Besides ease of exchange, there is another significant difference between a barter economy and an economy that uses money: the use of money makes economic calculation possible. Money provides us with a common unit to express