How to calculate the amount of income tax. Organizational profit tax, tax rate: types and size Profit taxation

To calculate corporate income tax, there is a standard formula:

1. UD – PNO + ONA – ONO = TNP;
2. UR – PNO + SHE – IT = TNU, where

UD— conditional income;

UR— conditional consumption;

PNO— permanent tax liability;

SHE— tax asset;

IT— deferred tax liability;

consumer goods- Current income tax;

TNU— current tax loss.

Taxable income

In accordance with the law, the following income of an organization is subject to income tax:

1. income received from the sale of goods, works, services. In this case, it does not matter whether these are purchased goods or goods of own production.
2. non-operating income, such as:
   • profit from previous reporting periods identified in the current reporting year;
   • positive amount differences;
   • positive exchange rate differences;
   • property received free of charge;
   • penalties and fines;
   • written off accounts payable;
   • interest on bills and commercial loans;
   • interest received on loans;
   • dividends;
   • the cost of valuables identified during inventories or received after the liquidation of fixed assets, etc.

Tax-free income

The list of income not subject to income tax is given in Article 251 of the Tax Code of the Russian Federation and is final.

Not subject to taxation:

• prepayment made for goods when the accrual method is used;
• borrowed funds received;
• the value of property contributed as a contribution to the authorized capital;
• the value of property or funds received by the organization in connection with the fulfillment of obligations under the agency agreement, with the exception of the intermediary’s own remuneration;
• grants and targeted funding;
• the cost of inseparable improvements to fixed assets provided under a free use agreement;
• the cost of inseparable improvements to the leased property made by the lessee.

Also, property received free of charge is not subject to taxation:

• from an individual, provided that the person’s share in the authorized capital of the organization is more than 50%;
• from a legal entity, provided that its share in the authorized capital of the recipient is more than 50%;
• from another organization, provided that the recipient’s share in its authorized capital is more than 50%.

If the listed property was transferred for use or ownership to third parties during the year, profit is required in accordance with the general procedure.

Organizational expenses subject to deduction

Expenses that are not tax deductible

Expenses that are not subject to tax deduction are listed in Article 270 of the Tax Code of the Russian Federation.

Such expenses include:

• founders' contributions in the authorized capital;
• taxes and payments for exceeding limits on emissions of pollutants into the environment;
• penalties and fines, transferred from the state budget, as well as state extra-budgetary funds;
• payments and rewards members of the board of directors;
• contributions to the reserve in case of devaluation of investments in securities. The exception is the contributions of professional participants in the securities market;
• losses, incurred in the process of servicing production and farming. This list includes objects of both socio-cultural and housing and communal services;
• prepayment paid for the goods, if the accrual method is used;
• property and funds transferred under loans and loan agreements;
• voluntary membership fees to public organizations;
• property value donated free of charge. This also includes the cost of transferring such property;
• notary fee when the amounts of such fees exceed the established tariffs;
• amounts of revaluation of securities at market value in case of a negative difference;
• awards, paid from earmarked proceeds or special purpose funds;
• partial or full repayment of loans provided to employees for housing;
• lump sum payments for retirement, as well as pension supplements;
• vacation pay not provided for by current legislation, but provided for by the collective agreement;
• holiday and treatment vouchers for staff;
• visiting cultural and sporting events;
• P subscription to literature not used for production purposes;
• fare payment from home to the place of work and back, if such payment is not provided for by the provisions of the collective agreement or technological features of production;
• reduced or free meals in cases where it is not provided for by the provisions of the collective agreement or current legislation;
• payment for goods personal consumption and similar expenses made for the benefit of the employee.

Profit tax amount

The tax rate for income tax for organizations under current legislation is 20%. Of this, 2% goes to the federal budget, and 18% goes to the regional budget.

This tax rate applies to residents of the Russian Federation.

For foreign organizations, if they do not have a permanent establishment in the Russian Federation, the amount of income tax is 20% on all income and 10% on the use or delivery of vehicles for international transport.

Example of calculation procedure

Manufacturing organization X took out a loan of 1 million rubles in the current reporting period, and made an initial payment of 400 thousand rubles.

Amounts on loans and advance contributions in this case are not subject to taxation.

In the first quarter of the year, the organization received revenue of 1,770 thousand rubles, including VAT of 270 thousand rubles.

Production costs amounted to 560 thousand rubles. Staff salaries are 350 thousand rubles.

Insurance contributions from wages - 91 thousand rubles. Depreciation of equipment - 60 thousand rubles.

Interest on a loan issued to another company and taken into account for tax purposes for the first quarter amounted to 25 thousand rubles. We also take into account last year’s tax loss, which amounted to 120 thousand rubles.

Total expenses for the first quarter of the year: 767,700 rubles.

Taxable profit for the first quarter of the year: 612,300 rubles.

1,770,000 (revenue) - 270,000 (VAT) - 767,700 (expenses) - 120,000 (tax loss for last year) = 612,300 rubles.

The amount of income tax will be: 122,460 rubles.

612,300 (profit) x 20% (tax rate) = 122,460 rubles.

the amount of tax going to the federal budget: 612,300 x 2% = 12,246 rubles.

the amount of tax going to the regional budget: 612,300 x 18% = 110,214 rubles.

Reporting periods

The income tax return is submitted at the end of the year, and the tax itself can be paid either as a lump sum at the end of the tax period, or monthly throughout the year.

The reporting periods for the payment of income tax are: the first quarter of the year, half a year (up to June inclusive) and nine months (up to September inclusive).

How is income tax calculated?

First you need to calculate the tax base, which is calculated as the difference between the organization's total income, expressed in cash or in kind (OD), and its total expenses (OR). That is, the tax base is the total profit of the enterprise minus expenses for the reporting period.

Total income is the sum of income received as a result of the main and secondary activities of a given organization. Simply put, this is the total profit.

The total expense consists of advertising costs, labor costs, depreciation, production costs, as well as fines, etc.

Also, to calculate income tax, you need to know the tax rate (TS) as a percentage, which since 2015 has been 20%, with rare exceptions (but cannot be lower than 12.5%).

Algorithm for calculating income tax (IT):
NP= (OD-OR)*NS/100

The amount obtained as a result of these calculations will be the amount of tax that must be paid.

Base and object of taxation

The object of taxation is understood as activity (sale of goods and services), any property, profit, as well as other circumstances, the presence of which obliges taxpayers to pay taxes.

For example, if we consider income tax, then the object of taxation in this case is the profit of the organization. The tax base is the physical or monetary expression of the object of taxation.

A tax return when calculating income tax is a document filled out by the taxpayer, which reflects information about his main activity, namely:

• the organization's income and expenses;
• tax deductions () and benefits;
• total tax amount;
• information about objects subject to taxation;
• other data serving as the basis for calculating tax.

Submitted by each taxpayer for each tax separately. For each tax, the legislation sets its own deadlines for submitting the declaration.

When filling out a tax return, you must indicate the tax period code. The period can be one calendar month, quarter, year or other period of time.

• codes 01-12 correspond to twelve months (01 – for January, etc.);
• codes 21-24 - four quarters;
• code 51 indicates the first quarter upon liquidation of the enterprise; 54 – second quarter; 55 – third; 56 – fourth;
• codes 71-82 correspond to twelve months and are also indicated when liquidating an organization (71 for January, 72 for February, etc.).

Calculation methods

There are two methods for calculating income tax:

1. Basically, the accrual method is used. When maintaining tax accounting using this method, all income (expenses) are reflected in the reporting period when they were incurred, regardless of the actual date of receipt of funds. That is, revenue is recognized based on shipment and presentation of settlement documents.
2. In some cases, the use of the cash method is permitted, according to which income and expenses are recognized based on the actual accrual of funds.

Expense accounting

Expenses are documented costs that are justified. They are divided into two types:

1. Expenses that are associated with the production and sale of goods or services.
2. Expenses that are non-operating.

Expenses, like income, can be recognized using two methods: cash or accrual. The same method must be used to recognize expenses and income.

Checking account

An income tax current account is opened by a banking institution for a legal entity and is intended for storing deposited funds (revenue). It can also be used to carry out various settlement transactions at the request of its owner.

Income tax is a phrase familiar to most entrepreneurs. But what does it mean? How to correctly calculate income tax?

Why do you need to pay taxes?

First of all, you need to understand that income tax is a source of replenishing the state budget. And one of the main ones. Enterprises and companies engaged in entrepreneurial activities are required to pay it. However, the law provides for a number of exceptions. Let's figure out how to calculate income tax. An example will be presented below.

The maximum tax is twenty percent, the minimum is fifteen. There is also a preferential type of tax. It is equal to thirteen and a half percent.

Who is exempt from income tax and who must pay it?

Russian and foreign companies that make profits on the territory of the Russian Federation are required to pay taxes. Another condition for foreign companies is that they work through a Russian representative office. Filling out an income tax return often raises many questions.

Exempt from payment:

Individual enterprises;

Firms operating under special regimes;

Foreign companies whose activities are related to the Olympic Games in Sochi;

Companies preparing for the World Cup.

Income subject to income tax

The income of organizations from which income tax must be withheld is listed by law. According to the law, the tax must be collected from:

Income received as a result of the organization’s activities;

Profit from previous financial years, if it was discovered only in this year;

Positive or negative exchange rate differences;

Interest on loans received;

Canceled credit debts;

Prices of items identified during the inventory process.

Income from which tax is not collected

There are also incomes on which corporate income tax is not levied. The peculiarity of the list of these incomes is that it is finite. That is, this list cannot be increased. The question of how to calculate monthly income tax payments does not arise in this case.

This list includes:

Prepayment for goods made by an organization using the accrual method;

Funds received as a loan;

Property, more precisely, its value, when it is contributed as part of the authorized capital of the organization;

Income, which can be expressed both in cash and in property, received by the company as a result of intermediary activities;

Special-purpose financing;

Provided improvements to fixed assets, if they were provided free of charge;

Improvements carried out by the landlord of the premises;

Property that was received from an individual free of charge, if his share in the authorized capital of this organization is more than fifty percent;

Property that was received from a legal entity free of charge, if its share in the authorized capital of this organization is more than fifty percent;

Property that was received from another organization free of charge, if its share in the authorized capital of this organization is more than fifty percent.

Taxable expenses

In accordance with the law, not only income, but also expenses are taxed. All taxable expenses can be divided into a number of groups.

The first of them is related to the remuneration of company employees. It includes:

Their wages;

Bonuses paid;

Compensations provided for by the Labor Code;

Additional payments related to a number of reasons specified in the law;

Payments issued for length of service;

Insurance payments, regardless of whether they are mandatory or voluntary;

Payments for forced downtime in the company’s activities;

Accruals issued in the event of a company reorganization;

Accruals issued as a result of staff reduction;

Funds reserved for paying wages to workers and paying for vacations (we will discuss the calculation of current income tax below).

The next group is called material costs. It includes:

Depreciation;

Rental of premises;

Using the services of other companies;

Education;

Insurance, both compulsory and voluntary.

Non-operating expenses

Non-operating expenses constitute the next group of expenses that are subject to taxation. These include:

Interest on loans, borrowings of the organization;

Interest on securities;

Legal costs;

Shortages;

Payments for violation of the established terms of the contract;

Losses for previous years, which were calculated only this year;

Losses due to force majeure.

Tax-deductible expenses

The Tax Code also provides a list of expenses that are not subject to income tax. This will help you fill out your income tax return correctly.

These expenses included:

Contributions made by the founders to the authorized capital of the organization;

Taxes for exceeding standards for emissions of harmful substances into the environment;

Fine, which must be transferred directly to the state budget;

Payments for members of the board of directors;

Remunerations paid to members of the board of directors;

Deductions created in case of depreciation of investments in securities;

Losses due to production maintenance;

Prepayment made for the goods, if accrual methods were used;

Property that was transferred under loans;

Funds transferred as a result of the loan agreement;

Contributions to member organizations made on a voluntary basis;

Transfer of property free of charge;

Expenses for the gratuitous transfer of property;

Rest and treatment of employees on a voucher;

Organizing visits to various cultural or sports events for employees of the organization;

Payment for travel for an employee, if it was not provided for by the collective agreement;

Meals are provided on a reduced or free basis, if this was not provided for by current legislation.

Now that it is clear from which amounts the tax is withheld and from which it is not, it’s time to move on to calculating the amount of taxes. How to calculate income tax? A formula for this has been derived. According to it, the amount of tax is obtained by deducting the amount of its total expenses from the total income of the organization. The resulting value is multiplied by the percentage tax rate and divided by one hundred.

Now let's look at possible unclear terms. Total income consists of all activities of the organization.

The total expense combines production, advertising, depreciation expenses and employee compensation.

The resulting amount as a result of these simple mathematical operations is equal to the amount of taxes that must be paid.

How to calculate income tax: example

In order to finally understand how income tax is calculated, you need to try to do this using the example of any fictitious organization. Let's call it "X". So, the total income of the organization is 100,000,000. Total expenses are 500,000. Let's take the standard tax rate of twenty percent.

To begin with, subtract 500,000 from 100,000,000. We get 500,000. Multiply 500,000 by 20. We get 10,000,000. And divide 10,000,000 by 100. Total, the total amount that must be paid by the organization as income tax is equal to 100 thousand.

Another calculation

Now let's try to analyze a more complex example. The organization's income is 50,000 thousand rubles. At the same time, she received 30,000 rubles for her additional activities. The wages paid to employees are 20,000 rubles. We spent 5,000 rubles on advertising the activity. Production costs - 15,000 rubles. And the depreciation expense amounted to 7,000 rubles. At the same time, the organization operates in Moscow, and it employs disabled people. Let's try to calculate the income tax in this situation.

First, let's calculate total income and total expenses. In order to understand what the amount of total income is equal to, we add 50,000 and 20,000. The total income of the organization is equal to 70,000 thousand rubles.

Let's determine the total consumption. We add 20,000, 5,000, 15,000 and 7,000. We get 47,000 thousand rubles.

Now, subtract total expenses from total income. That is, from 70,000 we subtract 47,000. We get 23,000.

Now it’s time to multiply the received amount by the tax percentage rate, only in this situation it is not twenty, but thirteen and a half, since the organization employs disabled people. So, multiply 23,000 by 13.5. We get 310,500. Divide by one hundred. The organization must pay a total of 3,105 rubles as income tax. And consider a similar case, but with a standard tax rate.

The organization’s income from permanent activities is 250,000 rubles, and from its additional activities it received another 100,000 rubles. 90,000 rubles were spent on salaries for workers. Production needs took 90,000 rubles. Depreciation cost 50,000 rubles. Now we determine the amount of income tax.

First, we add up all the organization’s income. We receive 350,000 rubles. Then we calculate the amount of expenses by adding up the money spent on wages, production needs and depreciation. The result is 230,000 rubles.

Now we subtract the two amounts from each other. We receive 120,000 rubles. Multiply by the tax rate equal to twenty. We get 2,400,000. Divide the result by one hundred. Total - 24,000 rubles. This is the amount the organization must pay as income tax. Now it’s clear how to calculate the amount of income tax.

Possible errors when calculating tax

The formula for calculating income tax is very simple. It is almost impossible to make a mistake in it, but sometimes mistakes do occur.

First of all, they are usually associated with incorrect calculations. The reason is errors in accounting.

It is also common for errors to occur due to incorrect tax rates being used in the calculation process. As a general rule, the tax rate is twenty percent. However, there is a list of benefits, as a result of which it can be reduced to thirteen and a half. The preferential rate depends on:

From the region in which the organization operates;

From the activities carried out by the organization;

Sanctions provided by the state for tax evasion

Organizations must maintain tax records on an ongoing basis. All types of income and expenses are subject to registration. Regardless of whether they are basic or additional.

The procedure for paying taxes is regulated by the tax code, which also specifies a number of sanctions for non-payment. The effect of these sanctions is controlled by the state, including penalties, fines, and additional tax charges.

How to calculate income tax for individual entrepreneurs?

Should individual entrepreneurs pay income tax? This question worries and confuses many individual entrepreneurs. However, the answer to it is extremely simple and clear. According to Article 246 of the Tax Code of the Russian Federation, only legal entities must pay income tax. These include various organizations, enterprises, institutions, and so on. Individual entrepreneurs, in turn, are not classified as legal entities, and, as a result, income tax does not apply to them.

This fact, of course, does not exempt individual entrepreneurs from all other types of taxes.

The question is often asked how to calculate the income tax of the simplified tax system (with a simplified taxation system). Everything here is quite simple - you need to decide on what to pay the tax. An entrepreneur can do this from income (in this case 6%) or from the difference between revenue and expenses (15%). With some simple calculations, the second option is more profitable.

Calculate the amount of income tax separately for each type of transaction (income, type of activity) in respect of which different tax rates are established (Clause 2 of Article 274 of the Tax Code of the Russian Federation). In this case, the amount of tax on transactions (income, types of activities), in respect of which a 0 percent profit tax rate is provided, will be equal to zero.

The tax base

To calculate the amount of income tax, determine the tax base (clause 1 of Article 286 of the Tax Code of the Russian Federation). The tax base is determined by the cumulative total from the beginning of the year to its end (clause 7 of article 274 of the Tax Code of the Russian Federation). When calculating, use the formula:

Tax base for income tax on transactions taxed at a rate of 20%

=

Income (from sales and non-sales) on an accrual basis since the beginning of the year

-

Expenses (related to production and sales and non-operating) on ​​an accrual basis from the beginning of the year

+

Losses on transactions taken into account when calculating income tax in a special manner

-

Income specified in paragraph 5.3 of Section V of the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600

-

Losses from previous years

This procedure follows from Article 274 of the Tax Code of the Russian Federation and Section V of the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

At the same time, transactions, losses from which are taken into account when taxing profits in a special manner, include:

• operations for the implementation of rights to land plots (Article 264.1 of the Tax Code of the Russian Federation);

• operations for the sale of depreciable property (clause 3 of article 268 of the Tax Code of the Russian Federation);

• operations to exercise the rights to claim debt (Article 279 of the Tax Code of the Russian Federation);

• operations related to the activities of service industries and farms (Article 275.1 of the Tax Code of the Russian Federation);

• operations related to the activities of the founders of trust management (Article 276 of the Tax Code of the Russian Federation);

• operations with securities traded and not traded on the securities market (Article 280 of the Tax Code of the Russian Federation).

Such a list is given in sections VIII, XIII of the Procedure, approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

Income and expenses from such operations are accounted for separately (clause 2 of article 274 of the Tax Code of the Russian Federation).

If the result of the calculations is negative, the tax base is recognized as equal to zero (clause 8 of Article 274 of the Tax Code of the Russian Federation).

If the organization is controlling person , then in relation to profit controlled foreign companies it must determine the tax base separately. The tax on this profit must be calculated taking into account the specifics established by Article 309.1 of the Tax Code of the Russian Federation. It is prohibited to reduce the tax base due to expenses or losses associated with other activities of the controlling person. This procedure is established by paragraph 21 of Article 274 of the Tax Code of the Russian Federation.

Tax and reporting periods

The tax period for income tax is equal to one year (clause 1 of Article 285 of the Tax Code of the Russian Federation). The reporting periods for income tax are the first quarter, half a year and nine months of the current year. An exception is provided only for organizations that pay monthly advance payments based on the actual profit received. For them, the reporting period is a month, two months, and so on until the end of the year. This is stated in paragraph 2 of Article 285 of the Tax Code of the Russian Federation.

At the end of each reporting period, it is necessary to calculate advance payments for income tax (clause 2 of Article 286 of the Tax Code of the Russian Federation). Thus, form the tax base at the end of each reporting period (quarterly, monthly).

Calculation of tax and advance payments

Calculate both the amount of tax at a rate of 20 percent and the amount of advance payments for it in separate amounts transferred to:

• federal budget;

• regional budget.

This procedure is provided for in paragraph 1 of Article 284 of the Tax Code of the Russian Federation.

Determine the amount of the advance payment for income tax for the reporting period using the formulas:

This procedure is provided for by the provisions of paragraph 2 of paragraph 2 of Article 286 of the Tax Code of the Russian Federation.

An example of calculating the tax base for income tax on transactions taxed at a rate of 20 percent

The reporting period for income tax in an organization is a quarter. The regional income tax rate is 18 percent.

The organization's income in the first quarter, taxed at a rate of 20 percent, amounted to 1,200,000 rubles, and the expenses associated with receiving this income amounted to 2,000,000 rubles. Thus, in the first quarter the organization received a loss of 800,000 rubles. (RUB 2,000,000 - RUB 1,200,000). The tax base and advance payment of income tax for the first quarter are equal to 0.

The organization's income in the second quarter, taxed at a rate of 20 percent, amounted to 2,500,000 rubles, and the expenses associated with receiving this income amounted to 1,000,000 rubles. Therefore, based on the results of the six months, the organization’s income and expenses are:
- income - 3,700,000 rubles. (RUB 1,200,000 + RUB 2,500,000);
- expenses - 3,000,000 rubles. (RUB 2,000,000 + RUB 1,000,000).

The tax base for the first half of the year is 700,000 rubles. (RUB 3,700,000 - RUB 3,000,000). The advance payment of income tax for this reporting period is:
- to the federal budget - 14,000 rubles. (RUB 700,000 × 2%);
- to the regional budget - 126,000 rubles. (RUB 700,000 × 18%).

At the end of the year, calculate the amount of income tax using the following formulas:

This procedure is established by paragraph 1 of Article 286 of the Tax Code of the Russian Federation.

Regional benefits

For certain categories of organizations, constituent entities of the Russian Federation have the right to reduce the rate of income tax credited to the regional budget. As a general rule, the tax rate can be reduced from 18 to 13.5 percent (paragraph 4, paragraph 1, article 284 of the Tax Code of the Russian Federation). Other conditions are provided for organizations that are participants in regional investment projects . During the first five years of receiving income from an investment project, the regional tax rate for them cannot exceed 10 percent. But over the next five years, the rate must be at least 10 percent (clause 3 of Article 284.3 of the Tax Code of the Russian Federation).

In practice, situations may arise when the tax rate changes during the tax period. In particular, this is possible:

• if the organization applying the reduced rate ceases to meet the criteria under which it is entitled to this benefit;

• if regional law initially provides for the possibility of applying a reduced rate until a certain period.

The procedure for calculating the annual amount of income tax for the year in such cases is not established by the Tax Code of the Russian Federation. At the same time, the income tax return form provides for the possibility of calculating tax using preferential rates during an incomplete tax period.

To calculate the final amount of income tax taking into account the different rates applied during one year, you need to identify the tax base in respect of which the reduced tax rate is applied. In the income tax return, this indicator must be indicated on line 130 of sheet 02. The amount of the reduced rate should be indicated on line 170 of sheet 02. Line 200 of sheet 02 reflects the total amount of income tax credited to the regional budget. It consists of the amount of tax calculated at a reduced rate (the product of indicators on lines 130 and 170 of sheet 02) and the amount of tax calculated at the regular rate ((line 120 - line 130) × line 160 of sheet 02).

This is stated in the letter of the Ministry of Finance of Russia dated June 8, 2011 No. 03-02-07/1-184. The letter explains the procedure for filling out the previous income tax return form. Nevertheless, it can still be used as a guide: nothing has changed in this part of the declaration.

An example of calculating the annual amount of income tax. During the tax period, the organization applies different rates of income tax credited to the regional budget

The law of a constituent entity of the Russian Federation provides for the use of a reduced rate of income tax credited to the regional budget (16%) for organizations making capital investments and engaged in the production of electricity. In addition, it is established that the benefit applies if the following conditions are met:

• capital investments were made in the territory of this region;
• the amount of capital investment is greater than or equal to the amount of savings resulting from the application of the reduced rate.

In the first half of the year, the organization met the established criteria and calculated income tax credited to the regional budget at a rate of 16 percent. Since July, the organization has ceased to meet the conditions necessary to apply the benefit, and began to calculate income tax on a general basis (to the regional budget - at a rate of 18%).

The organization's accountant determined the annual amount of income tax as follows.

The tax base for the year amounted to 250,000,000 rubles. This indicator is reflected on line 120 of sheet 02 of the income tax return. From this amount, the accountant identified the tax base for January-June, from which the income tax to the regional budget was calculated at a rate of 16 percent. It amounted to 95,000,000 rubles. The accountant reflected this indicator on line 130 of sheet 02.

Income tax rates are reflected in the declaration as follows:

• on line 140 - 20 percent;
• on line 150 - 2 percent;
• on line 160 - 18 percent;
• on line 170 - 16 percent.

The annual income tax amount is:
- to the federal budget - 5,000,000 rubles. (RUB 250,000,000 × 2%);
- to the regional budget - 43,100,000 rubles. ((RUB 250,000,000 - RUB 95,000,000) × 18% + RUB 95,000,000 × 16%).

The amount of tax credited to the federal budget (5,000,000 rubles) is reflected on line 190 of sheet 02. The amount of tax credited to the regional budget (43,100,000 rubles) is reflected on line 200 of sheet 02.

Special tax rates

When taxing profits from certain types of activities, as well as when taxing income from individual transactions,

The tax base to which special rates apply must be calculated separately (clause 2 of Article 274 of the Tax Code of the Russian Federation).

Calculating income tax is an important task for every organization. There are many subtleties and nuances that every accountant performing this procedure should know.

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The amount of income tax depends on the financial results of the organization. This tax is charged on profits that are subject to taxation.

Profit is calculated quite simply - you need to subtract the amount of expenses from the amount of income.

where NB is the tax base for income tax on transactions taxed at a rate of 20%;

Др - income (from sales and non-sales) on an accrual basis from the beginning of the year;

R - Expenses (related to production and sales and non-operating) on ​​an accrual basis from the beginning of the year;

Lop - losses on transactions taken into account when calculating income tax in a special manner;

D - income specified in paragraph 5.3 of section V of the Procedure approved by order of the Federal Tax Service of Russia dated December 15, 2010 No. ММВ-7-3/730;

Control - losses of previous years.

In this case, the peculiarity of the accrual is that the payment of advance payments and income taxes is carried out at the location of the company, without distributing these funds to separate divisions.

Calculation of the share of profit that falls on the division is necessary as an arithmetic average of the specific weight.

It is determined taking into account the costs of paying employees and the residual value of fixed assets of the enterprise and its divisions for the tax period.

For example. Contact LLC has one branch A and one representative office B. It is necessary to determine the share of profit that relates to each division for the 1st quarter of the current year.

Expenses for remuneration of employees amounted to RUB 1,400,000 for February, including:

• branch A RUB 400,000;
• representative office B 300,000 rub.

For the organization as a whole, the stock value of fixed assets is 1,900,000 rubles, including:

• branch A RUB 200,000;
• representative office B 400,000 rub.

UVP for wages: 400,000/1,400,000*100% = 28.57% UVP2: 300,000/1,400,000*100% = 21.43%

UVP for fixed assets: 200,000/1,900,000*100% = 10.52% UVP2: 400,000/1,900,000*100% = 21.05%

Branch: (28.57% + 10.52%) : 2 = 19.55%

Representation: (21.43% + 21.05) : 2 = 21.24%

To determine the share of profit that falls on the central office of the enterprise, it is necessary to subtract the results obtained from 100%. The result will be: 59.21%

How is tax calculated for the 1st quarter?

It is also worth telling how tax is calculated in 1C for beginners. With its adoption for accounting purposes, the concept of income tax disappeared.

Instead, two new provisions arose: UD (notional income) and UR (notional expense).

These indicators are calculated using the following formulas: In 1C, the tax base for calculating income tax is the difference between income and expenses. Moreover, the values ​​may differ from those accepted in accounting.

If this happens, then differences arise between the profit calculated in tax accounting and accounting.

Such differences may be temporary or permanent. It is not the difference itself that is reflected in accounting, but the amount of tax that is calculated on these differences.

PBU 18/02 does not specify the requirements for organizing the accounting of tax payments specifically on account 68. However, such a decision was made by the methodological decision of the 1C company.

Tax calculation occurs automatically, by applying the regulatory operation “Calculation of income tax”.

How to find and view postings for such transactions? Just select the “Show transactions” item from the list.

How to calculate income tax in a budgetary institution?

Budgetary institutions are payers of income tax.

The object of taxation is profit, which is reduced by the amount of expenses. Their list is presented in. Budgetary institutions pay only quarterly advance payments based on the results of the reporting period no later than the deadline set for filing.

To avoid confusion and correctly calculate income tax, you must:

• stipulate in the accounting policy of a budget organization that all income from business activities should be subject to income tax;
• income that is and is not taxable must be kept separately;
• If difficulties arise, then you should not act “at random”. It is necessary to seek advice from specialists or study the adopted regulations from the Ministry of Finance.

If the tax rate is zero, then documents confirming such a rate should be provided to the tax service in a timely manner.

If the statutory documents indicate that the organization has the right to engage in entrepreneurial activities, then the budgetary enterprise is obliged to file an income tax return, even if there was no such activity during the reporting period.

The legal framework for income tax is very dynamic. Legislative authorities are constantly adopting new amendments that clarify provisions.

Therefore, management and accountants of organizations are obliged to monitor innovations and immediately reflect them in accounting and tax accounting.

In this case, the enterprise will not have problems with submitting reports, transferring taxes to the budget, or disputes with regulatory organizations.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

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