The corporate income tax rate is. Income tax rate. Key information on income tax infographic

The amount of income tax is determined as the product and the tax rate. And what percentage is the rate, and what rates are generally used when calculating this tax?

We will tell you about income tax rates in 2019 in our material.

Basic income tax rate - 20%

The main income tax rate has not changed since 01/01/2019 and is 20% (clause 1, article 284 of the Tax Code of the Russian Federation). Recall that the distribution of profits for the federal and regional parts for 2017-2024 is as follows:

• 3% of the tax is credited to the federal budget;
• 17% of the tax is credited to the budget of the constituent entity of the Russian Federation.

Recall that before January 1, 2017, the distribution between budgets was 2% and 18%, respectively.

For certain categories of organizations, the rate of income tax credited to the regional budget may be reduced by the laws of the constituent entities of the Russian Federation. So, for example, the regional income tax rate in 2018-2020. in Moscow for organizations with the status of a vehicle manufacturer is 12.5% ​​(clause 1, article 1 of the Law of Moscow dated May 17, 2018 No. 12).

Other income tax rates in 2019

Since 2019, amendments related to the calculation of income tax have come into force in the domestic tax legislation. The list of those expenses that are allowed to be taken into account when reducing the tax base was expanded, and the list of income on which tax is not charged was also increased. This article will discuss all the changes for 2019 on income tax.

general information

Income tax is provided for those legal entities and entrepreneurs who apply the general tax calculation system. That is, firms operating under a special tax regime (for example, simplified tax system, UTII) do not make payments for this fee.

The rules for paying tax are regulated by the Russian Tax Code (chapter twenty-five). The percentage of tax may differ depending on the location of the company, the category of income received and the specifics of the functioning of the organization itself.

Rates

In accordance with the content of Article 284 of the Russian Tax Code (as amended), until the end of 2024, the income tax rate will be distributed as follows:

• in the state the federal budget will receive 3%;
• in the state the budget of the regional level will receive 17%.

The total amount of this tax is 20%.

The subjects of Russia retain the right to a tariff reduction of 17%. Preferential rates that were established before the entry into force of law number 302 (dated 08/03/18) can be used by taxpayers until the established deadline (not later than 01/01/23). At the same time, the regions retain the right to adjust the tariff upwards (during 2019-2022). Also, the subjects of Russia can apply reduced interest rates for those businessmen who operate in special economic zones (with separate accounting for income / expenses from work in different regions).

Distribution by type of income

Table of interest rates for income tax for 2019:

New labor costs

Since the beginning of this year, the register of those salary expenses that can be taken into account when calculating the value of income tax has increased. Now employers have the right to include in the list of expenses the costs of paying for the service associated with the organization:

• tourism;
• treatment/rest in a sanatorium/resort located in the Russian Federation (both the employees themselves and their family members, which include parents, spouses, minor children or children under 24 who are full-time students of a university or other educational institution ).

These are the costs for services that will be provided under a contract drawn up by the employer with a travel operator / agency:

• transportation costs across Russia by air/water/road/rail transport to the destination and back to the home;
• the cost of paying for a room in a hotel / sanatorium, including meals (only when meals are included in the package of accommodation services);
• the cost of paying for services for sanatorium-and-spa services;
• travel expenses.

The listed expenses are not allowed to be taken into account for the purpose of taxation in the case when the employer concludes an agreement directly with the sanatorium / hotel or independently organizes the rest of his employees (pays for travel, spa services, excursions, etc.). This expanded list only applies to those agreements with travel agencies/operators that were issued after January 1, 2019.

It is important to take into account that the marginal cost of paying for the rest of one employee is regulated by law and amounts to 50,000 rubles per year. In addition, the amount of these expenses and the costs of medical insurance / employee care, which can be considered as expenses, cannot exceed 6% of the payroll fund.

Income equivalent to dividends

From the beginning of 2019, the income received by the owners of the company upon retirement from it or upon liquidation of the company, when calculating income tax, are considered dividends. Income recognized as dividends is determined by the following formula:

Income = Market price of existing property/rights on the date of receipt - Really paid value of securities (shares, shares, shares).

Special tax rates apply to this class of earnings. Thus, those incomes that were received by Russian organizations in the form of dividends upon exit from the company (its liquidation) can be taxed with a zero rate. At the same time, it is important that the recipient owns at least a 50 percent share / contribution in the authorized capital of the company (at least one year before the day of withdrawal from the organization).

If, as a result of calculating the amount of income, a result with a minus sign is obtained, then this is a loss. It should be included in the list of non-operating expenses on the day of liquidation of the company (disposal from it).

Income that is not taxed

Changes in 2019 regarding income that is not subject to income tax:

1. Return of the contribution to the assets of the firm. In a situation where the organization has made a contribution to the assets of households. company / partnership in cash and then received money from him free of charge, then the co-founder does not receive income within the investment amount. This income is not taxed at the source of payment in the event that the transfers were made in relation to a foreign company.
2. Subsidies classified as non-revenue. Cash received in the form of subsidies to compensate for expenses is not taxed and does not belong to the group of those expenses that can reduce taxable income. The exceptions are those subsidies that are allocated for the acquisition/creation/completion/additional equipment/reconstruction/modernization of depreciable fixed assets.
3. Works related to the reconstruction of fixed assets and performed free of charge.

Accounting for the costs of the Platon system in the company's expenses

From the beginning of 2019, the exemption for the payment of transport tax for owners of freight vehicles will cease to apply. Now it is not allowed to reduce the tax by the amount of payment under the Platon system (this is compensation for damage caused to roads by heavy vehicles that weigh more than twelve tons). From 2019, all payments under the Platon system should be classified as expenses that reduce the amount of profit subject to tax.

List of debts that are not controlled

Some taxpayers include interest on debts to foreign citizens as expenses that reduce the company's income. At the same time, it is important that this type of debt be controlled and be more than three times (and for financial and credit organizations and legal entities engaged in leasing activities, 12.5 times) of the difference between the amount of assets and the amount of liabilities of this taxpayer by the last day of the reporting period.

Since 2019, the list of conditions that determine whether a debt obligation is controlled or not has been expanded. Let's list them:

• the money was used to finance an investment project within the Russian Federation (or a complex for the manufacture of products put into use since January 2019);
• repayment of the amount of debt is carried out in accordance with the concluded agreement and not earlier than five years after its occurrence;
• the total share of participation of a foreigner in a domestic company is not more than 35 percent;
• the person to whom there is a debt must be registered in a state with which there is an agreement on the absence of double taxation.

All of the above requirements must be met at the same time.

Payment terms

For this tax, the reporting period is a calendar year. The following deadlines for the payment of tax are provided for:

• the first three months of the year;
• the second three months of the goal;
• the first nine months of the year;

Taxpayers who calculate advance payments on a monthly basis upon receipt of profit for the reporting period must take one month, two months, and so on until the end of the calendar year.

Terms of payment of income tax in 2019 in different situations:

An example of income tax calculation

Alfa LLC operates in the Ivanovo region in the field of trade. There are no income tax incentives for companies operating in this area of ​​business in this region. According to the results of the operation of the company for the first three months of 2019, an income of three million rubles was received, while the amount of expenses (by which the company's revenue can be reduced to calculate income tax under the Tax Code of the Russian Federation) is equal to two million rubles.

Now we will tell you how to calculate the profit fee for the described situation for the entrepreneur. The base from which income tax should be calculated is determined as follows:

3,000,000 rubles - 2,000,000 rubles = 1,000,000 rubles.

Thus, the amount of tax to be transferred to the federal treasury is calculated as follows:

1,000,000 * 3 percent = 30,000 rubles.

And the amount of tax to be transferred to the regional treasury is calculated as follows:

1,000,000 * 17 percent = 170,000 rubles.

The total amount of income tax for the first quarter of 2019 will be 200,000 rubles, which must be transferred to the budget before 04/29/2019.

In contact with

Corporate income tax is paid by legal entities on 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 devoted to Chapter 25 of the Tax Code of the Russian Federation "Corporate Income Tax". This article is accessible, in simple language, about the procedure for calculating and paying income tax, about tax rates, as well as about the timing of reporting. Please note that the articles in this series only provide an overview of taxes; for practical activities, it is necessary to 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 is taxed on

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

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

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

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

What is not taxable

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

When to recognize income and expenses when calculating income tax

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

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

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

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

tax rates

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

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

How to calculate income tax

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

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

If at the end of the year it turned out that expenses exceeded income, and the company suffered losses, then the tax base is considered equal to 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 accounting registers. Each enterprise develops these registers independently and fixes it in the accounting tax policy. In practice, tax accounting registers are similar to accounting registers. Two types of accounting - tax and accounting - are needed to reflect the different rules for the formation of income and expenses, operating respectively in tax and accounting. In some cases, "tax" and "accounting" profits may be the same.

How to calculate advance income tax payments

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

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

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

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

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

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

Companies whose sales revenue without VAT did not exceed an average of 15 million rubles per quarter during the previous four quarters should only accrue 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 ends from the date of their state registration. Then the accountant should look at what the sales revenue is (excluding VAT). If it does not exceed 5 million rubles per month or 15 million rubles per quarter, the company can continue to accrue only quarterly advance payments. If the limit is exceeded, the company switches to monthly advance payments from the next month.

When to transfer money to the budget

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

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

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

How to report income tax

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

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

An income tax return based on the results of the tax period (year) must be submitted to the inspection no later than March 28 of the next year. Non-profit organizations that do not have an obligation to pay tax submit a simplified declaration. All other enterprises, regardless of the obligation to pay tax, submit full-form 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 reporting periods are one month, two months, and so on, report in a simplified form no later than February 28, March 28, and so on until January 28 of the next year.

Income tax is one of the obligatory OSNO taxes for legal entities (including foreign ones). IP, in turn, pay personal income tax (more details). Income tax is a federal tax, the amount of which directly depends on the financial activities of the organization (its profit).

Who is exempt from income tax

The following are exempted from income tax:

• Organizations that apply special tax regimes (USN, UTII, UAT), as well as paying tax on gambling business.
• Participants of the Skolkovo Innovation Center project.
• A number of foreign and international organizations (listed in paragraph 4 of article 246 of the Tax Code of the Russian Federation).
• Organizations that meet certain conditions, under which the income received is subject to a zero rate, for example, conducting educational or medical activities (the list of income for which the 0% rate can be applied is established by Articles 284, 284.1, 284.3 of the Tax Code of the Russian Federation).

Object of corporate income tax

The object of taxation is the profit of the organization received according to the results of the reporting (tax) period.

Note: Profit is the difference between income received and expenses incurred.

Income for income tax purposes

• Income from sales (revenue from the sale of goods, works and services, property rights).
• Non-operating income (other receipts not related to sales income). A complete list of non-operating income is given in Art. 249 of the Tax Code of the Russian Federation.

Note: the list of income not taken into account when calculating the tax is given in Art. 251 of the Tax Code of the Russian Federation. This list is closed and, if any income is not indicated in it, they must be taken into account when calculating the tax.

Expenses for income tax purposes

• Implementation costs.
• non-operating expenses.

Sales costs, in turn, are divided into direct and indirect.

Direct costs are taken into account as the goods are sold, in the cost of which they are taken into account (depreciation costs, remuneration of employees involved in the production of goods, works and services, material costs).

indirect costs accounted for in the period in which they were made. These include all other expenses, except for direct and non-operating.

Note: the list of expenses not taken into account when calculating the tax is given in Art. 270 of the Tax Code of the Russian Federation. The specified list is closed, the expenses listed in it under no circumstances can reduce the income of the organization.

note, in order to accept expenses as a reduction in income tax, they must be documented, substantiated and aimed at generating income. If at least one of the conditions is not met, the recognition of expenses of the organization will be denied.

Note: very often the tax authorities question the validity of the declared expenses due to unscrupulous contractors. You can read more about checking counterparties.

Income and expense accounting methods

The procedure for accounting for income and expenses in a given period is determined by two methods:

1. accrual method. Income and expenses are recognized in the period in which they were incurred, regardless of the date of payment and receipt of funds.
2. cash method. Income and expenses are recognized in the period in which expenses were paid or funds (property, property rights) were received. Organizations can apply this method, provided that for the previous four quarters, revenue did not exceed a million for each quarter (in the amount of 4 million rubles for 4 quarters).

Note: an organization can apply only one of the specified methods, a combination (for example, one method for income and another for expenses) is not allowed.

For more information about the methods of accounting for income and expenses for income tax, see Art. 271-273 of the Tax Code of the Russian Federation.

Calculation of corporate income tax

Corporate income tax is calculated in the following form:

Tax payable to the budget = Tax base x Tax rate - Advance payments - Sales tax

The tax base

The income tax base is defined as the difference between income and expenses (profit). If expenses exceed income, the base is recognized as equal to zero. And the tax is not paid to the budget.

note, profit is determined on an accrual basis from the beginning of the year.

Note: if income is subject to different rates, then the tax base is calculated separately for each rate.

If the organization has a loss to be carried forward, it also reduces the tax base.

tax rate

Base rate - 20% . The tax paid at this rate is distributed to the budgets in the following proportions:

• 3% - to the federal budget.
• 17% - to the budget of the constituent entity of the Russian Federation.

Special tax rates

An example of calculating income tax at the end of the year

The taxable income of Romashka LLC for 2018 amounted to 35 million rubles

Expenses taken as a reduction in income amounted to 15 million rubles

The tax base will be 20 million rubles(35 million rubles - 15 million rubles)

Bid - 20 % .

The tax calculated at the end of 2018 will be equal to 4 million rubles(20 million rubles x 20%).

The advance payments paid for the year amounted to 3 million rubles

The tax payable to the budget will be 1 million rubles(4 million rubles - 3 million rubles), of which:

• 30 000 rub. to the federal budget.
• RUB 170,000 to the budget of the subject of the Russian Federation.

income tax payable

The reporting period for income tax is quarter, half a year and 9 months.

Note: for organizations that have chosen the method of paying advances on actual profit (monthly), the reporting period is a month, two months, and so on until the end of the year.

The income tax period is calendar year.

Organizations during the year must pay advance payments at the end of each reporting period (depending on the method of paying advances).

Learn more about the procedure for calculating, terms and methods of paying advance payments.

Corporate income tax reporting

At the end of each reporting and tax period, organizations must submit a tax return.

note that since 2017 a new income tax return form has been applied.

If the organization pays quarterly advances of the declaration, it submits 4 times(according to the results of each quarter for the year). When paying advances on actual profit, a declaration must be submitted 12 times a year(from January to November and for the year).

Declarations based on the results of the reporting period are submitted to the IFTS no later than 28 days from the end of the reporting period. Declaration at the end of the year no later than March 28 next year.

Note: the declaration is submitted at the place of registration of the organization and its separate divisions. The largest taxpayers report at the place of registration.

Payers of income tax are required to keep registers of tax and analytical accounting.

If in the tax period the taxpayer had no income tax transactions and there was no cash flow on settlement accounts and cash desk, he can file

Organizations that are foreign organizers of the Olympic Games and Paralympic Games 2014 in the city of Sochi, in respect of income received in connection with the organization and holding of these games.

Income tax is also not paid by organizations that apply the simplified taxation system, pay for certain types of activities, are payers of the unified agricultural tax, as well as organizations that pay tax on the gambling business.

The object of taxation is profit received by the taxpayer.

Profit is recognized:

• for Russian organizations - income received, reduced by the amount of expenses incurred, which are determined in accordance with the Tax Code of the Russian Federation;
• for foreign organizations operating in the Russian Federation through permanent representative offices - income received through these permanent representative offices, reduced by the amount of expenses incurred by these permanent representative offices, which are determined in accordance with the Tax Code of the Russian Federation;
• for other foreign organizations - income received from sources in the Russian Federation.

Organization income classification

The classification of income includes two groups:

• income from the sale of goods (works, services) and property rights (hereinafter referred to as sales income);

Realization income includes (works, services) both of own production and previously acquired, and proceeds from the sale of property rights. Sales proceeds are determined on the basis of all receipts related to payments for sold goods (works, services) or property rights expressed in cash and (or) in kind.

Income is determined on the basis of primary and other documents confirming the receipt of income, and tax accounting documents.

Income received by a taxpayer, the value of which is expressed in foreign currency, is taken into account in aggregate with income in rubles.

Tax legislation provides 43 types of income that are not taken into account when determining the tax base for income tax.

These include, in particular, income:

• in the form of property, property rights, works or services received from other persons in the order of advance payment for goods (works, services) by taxpayers who determine income and expenses on an accrual basis;
• in the form of property, property rights that are received in the form of a pledge or deposit as security for obligations, and also that are received within the limits of the contribution by a participant in a business company or partnership (his successor or heir) upon withdrawal (withdrawal) from a business company or partnership or upon distribution property of a liquidated economic company or a partnership between its participants;
• in the form of property, property rights or non-property rights having a monetary value, which are received in the form of contributions to the organization;
• in the form of funds and other property received in the form of gratuitous assistance (assistance) in the manner;
• in the form of fixed assets and intangible assets received free of charge in accordance with international treaties of Russia, as well as in accordance with the legislation of Russia by nuclear power plants to improve their safety, used for production purposes;
• in the form of property received by state and municipal institutions by decision of executive authorities at all levels;
• in the form of funds or other property received under credit or loan agreements, as well as funds or other property received in repayment of such borrowings;
• in the form of property received by a Russian organization free of charge:
• from an organization, if the authorized capital of the receiving (transferring) party consists of more than 50% of the contribution of the transferring (receiving) organization;
• from an individual, if the authorized capital of the receiving party consists of more than 50% of the contribution of this individual.

At the same time, the received property is not recognized as income for tax purposes only if, within one year from the date of its receipt, the said property (except for monetary funds) is not transferred to third parties;

• other income in accordance with Art. 251 of the Tax Code of the Russian Federation.

Classification of expenses of the organization

• expenses associated with the production and sale of goods (works, services);

Reasonable and documented expenses incurred are recognized as expenses. Justified costs are understood as economically justified costs, the assessment of which is expressed in monetary terms. Documented expenses are understood to be expenses confirmed by documents drawn up in accordance with Russian legislation, or documents drawn up in accordance with business customs applied in a foreign state in whose territory the corresponding expenses were made, or documents indirectly confirming the expenses incurred (in including a customs declaration, a business trip order, travel documents, a report on the work performed in accordance with the contract). Expenses are recognized as any costs, provided that they are made for the implementation of activities aimed at generating income.

The costs associated with production and sales are grouped into the following elements:

1. material costs;
2. labor costs;
3. the amount of accrued depreciation;
4. other expenses.

To material expenses include costs for:

• acquisition of raw materials, materials used in the production of goods (performance of work, provision of services);
• acquisition of tools, fixtures, inventory, instruments, laboratory equipment, overalls and other property that is not depreciable property. The cost of such property is included in the composition of material costs in full as it is put into operation;
• purchase of component parts to be assembled and semi-finished products to be subjected to additional processing from the taxpayer;
• purchase of fuel, water, energy of all types spent for technological purposes, as well as the costs of transformation and transmission of energy;
• the acquisition of works and services of an industrial nature performed by third-party organizations or individual entrepreneurs, as well as for the performance of these works (rendering of services) by the structural divisions of the taxpayer;
• other expenses.

The cost of inventories included in material costs is determined based on the prices of their acquisition (excluding and), including commissions paid to intermediary organizations, import customs duties and fees, transportation costs and other costs associated with the acquisition of material and production stocks.

When determining the amount of material costs when writing off raw materials and materials used in the production of goods (performance of work, provision of services), one of the following methods for estimating the specified raw materials and materials is used: the method of valuation by the cost of a unit of inventory, the valuation method by average cost, the valuation method by the cost of the first acquisitions (), the method of valuation by the cost of the latest acquisitions ().

AT labor costs includes any accruals to employees in cash or in kind, incentive accruals and allowances, compensation accruals related to the mode of work or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees, provided for by the norms of Russian legislation, labor agreements (contracts) and/or collective agreements.

Amounts of accrued depreciation

Expenses of the taxpayer on research and development related to the creation of new or improvement of manufactured products (goods, works, services), in particular, expenses on inventions carried out by him independently or jointly with other organizations, are recognized for tax purposes after the completion of these studies or development (completion of individual stages of work) and signing by the parties of the acceptance certificate. These expenses are evenly included by the taxpayer in the other expenses within one year, subject to the use of the specified research and development in production and in the sale of goods (performance of work, provision of services) from the 1st day of the month following the month in which such research was completed (separate stages of research). Expenses of the taxpayer on research and development, which did not give a positive result, are also subject to inclusion in the composition of other expenses evenly within one year in the amount of actually incurred expenses.

Other costs associated with production and sales include:

• the amounts of taxes and fees, customs duties and fees, insurance premiums to, in case of temporary disability due to motherhood, to the Federal and territorial compulsory medical insurance funds, accrued in accordance with the procedure established by the legislation of Russia, with the exception of payments for income tax and payments for excess negative impact on the environment;
• expenses for certification of products and services;
• recruitment costs, including costs for the services of specialized recruitment organizations;
• expenses for the provision of warranty repair and maintenance services, including deductions to the reserve for future expenses for warranty repairs and warranty maintenance;
• rental payments for leased property;
• expenses for the maintenance of official transport. Expenses for compensation for the use of personal cars and motorcycles for business trips within the limits established by the Government;
• travel expenses;
• expenses for legal, information, audit, consulting and other similar services;
• payment to a public and (or) private notary for notarial registration (within the tariffs approved in the prescribed manner);
• the costs of managing the organization or its individual divisions, as well as the costs of purchasing services for the management of the organization or its individual divisions;
• expenses for services for the provision of employees (technical and managerial personnel) by third-party organizations to participate in the production process, production management or to perform other functions related to production and (or) sales;
• expenses for stationery;
• expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services, computer centers and banks, including expenses for facsimile and satellite communication services, e-mail, as well as information systems (SWIFT, Internet and other similar systems);
• expenses associated with the acquisition of the right to use computer programs and databases under agreements with the right holder (under license agreements). These expenses also include expenses for the acquisition of exclusive rights to computer programs worth less than 20,000 rubles and updating computer programs and databases;
• expenses for current study (research) of market conditions, collection of information directly related to the production and sale of goods (works, services);
• other expenses.

For expenses that are not taken into account when taxing profits, in accordance with Art. 270 of the Tax Code, include the amounts of accrued dividends and other amounts of distributed income; fines, penalties and other sanctions transferred to the budget; contributions to the authorized capital; the amount of tax, as well as the amount of payments for excess emissions of pollutants into the environment, etc.

Chapter 25 of the Tax Code of the Russian Federation provides for two methods for recognizing income / expenses in tax accounting:

• accrual method;
• cash method.

When using the accrual method, income / expenses are recognized in the reporting (tax) period in which they occurred, regardless of the actual receipt / disposal of funds, other property (works, services) and (or) property rights.

Organizations (with the exception of banks) have the right to determine the date of receipt of income (expenditure) on a cash basis if, on average, over the previous four quarters, the amount of proceeds from the sale of goods (works, services) of these organizations, excluding value added tax, did not exceed one million rubles for each quarter. When using the cash method, the date of receipt of income is recognized as the day of receipt of funds to bank accounts or to the cash desk, receipt of other property (works, services) and (or) property rights, as well as repayment of debt to the taxpayer in another way. Expenses under the cash method are recognized after their actual payment, taking into account the following features:

• expenses for the purchase of raw materials and materials are taken into account as expenses as the said raw materials and materials are written off to production;
• depreciation is recognized only for depreciable property paid by the taxpayer and used in production;
• Expenses for payment of taxes and fees are taken into account as expenses in the amount of their actual payment.

Tax base for income tax

Tax base for income tax equal to monetary terms organization's profits. At the same time, for profit taxed at different rates, the tax base is calculated separately.

When determining the tax base, the profit subject to taxation is determined on an accrual basis from the beginning of the tax period.

If a loss is incurred in the reporting (tax) period, then the tax base is recognized as equal to zero. At the same time, according to Art. 283 of the Tax Code of the Russian Federation, the taxpayer has the right to carry forward the loss for the future within ten years following the tax period in which this loss was received.

In addition, the Tax Code of the Russian Federation establishes the features of the formation of the tax base in the implementation of the following operations (Table 14):

Basic tax rate set to size 20% . At the same time, the tax calculated at the rate of 2% is credited to , and at the rate of 18% - to . At the same time, the subjects of the Federation have been granted the right to reduce the tax rate payable to the sub-federal budgets for certain categories of taxpayers, but not less than 13.5%. Thus, the minimum possible income tax rate is 15,5% . A similar exemption may also be applied to organizations that are residents of special economic zones.

For certain categories (foreign organizations receiving income in the territory of the Russian Federation) and types of transactions (receipt of dividends, transactions with certain types of debt transactions), other income tax rates are provided (Table 15):

Tax period for income tax

The tax period for income tax is a calendar year.. Reporting periods are the first quarter, six months and nine months of a calendar year. Reporting periods for taxpayers who calculate monthly advance payments on the basis of actual profits are a month, two months, three months, and so on until the end of the calendar year.

Taxpayers independently determine the amount of tax at the end of each reporting period as a percentage of the tax base corresponding to the tax rate. Based on the results of each reporting (tax) period, taxpayers calculate the amount of the advance payment based on their tax rate and taxable profit, calculated on an accrual basis from the beginning of the tax period to the end of the reporting (tax) period in accordance with Art. 286 of the Tax Code of the Russian Federation.

The procedure and terms for paying corporate income tax

• organizations whose sales revenues did not exceed an average of 3 million rubles in the previous four quarters. for every quarter. The indicated average value is determined for each successive quarter;
• budget institutions;
• foreign organizations operating in the Russian Federation through a permanent representative office;
• non-profit organizations that do not have income from the sale of goods (works, services);
• participants in simple partnerships in relation to income received from participation in simple partnerships;
• investors of production sharing agreements in terms of income received from the implementation of these agreements;
• beneficiaries under trust management agreements.

Everyone, regardless of whether they have an obligation to pay income tax and (or) advance tax payments, the specifics of calculating and paying tax, are obliged to submit tax declarations to the tax authorities at the place of their location and the location of each separate subdivision after the expiration of each reporting and tax period. on income tax.

Taxpayers (tax agents) submit tax declarations (tax calculations) no later than 28 days from the date of the end of the relevant reporting period. Taxpayers who calculate the amounts of monthly advance payments on the basis of actual profits received submit tax returns within the time limits established for the payment of advance payments.

Tax declarations based on the results of the tax period are submitted by taxpayers no later than March 28 of the year following the expired tax period.