How is the advance payment calculated according to the standard system. How does an individual entrepreneur pay advance taxes? How to calculate an advance payment according to the simplified tax system: formula

The simplified tax system is a special taxation regime, which is used to report once a year. The tax calculated and transferred by the “simplified tax” is called a single tax, its payment deadline is no later than March 31 for LLCs and April 30 for individual entrepreneurs. Tax legislation also establishes a requirement for quarterly advance payments. After each quarter, an advance tax must be calculated and paid, if, of course, income was received during this time.

Deadlines for making advance payments under the simplified tax system

Let us remind you that the tax period under the simplified tax system is considered to be a year, so settlements with the budget are carried out exactly at its end. But in order to balance revenues throughout the year, “simplified” people must pay tax in installments, based on the results of the reporting periods.

When receiving income for the reporting period, an advance payment must be made using the simplified tax system within 25 days after its end. Those. for the 1st quarter the advance payment must be made before April 25, for the six months - before July 25, for 9 months - before October 25 inclusive. After a year, the tax is calculated, reduced by the amounts of the transferred advances. This is the algorithm for mandatory settlements with the Federal Tax Service.

The Federal Tax Service controls the timing of the transfer of advance payments according to the simplified tax system. Violation of them entails the accrual of penalties for each day of non-payment:

• for legal entities in the amount of 1/300 of the refinancing rate for the first 30 days of delay and 1/150 for subsequent ones,
• For individual entrepreneurs, penalties in the amount of 1/300 of the ref rate are charged for the entire overdue period.

Reducing the amount of tax due to deductions

Contributions paid by organizations and individual entrepreneurs for hired personnel reduce the calculated amounts of the single tax, but the conditions for reducing the tax amount depend on the chosen simplified tax system:

• using the simplified tax system “Income” you can reduce the amount of calculated tax (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation);
• under the simplified tax system “Income minus expenses”, deductions are taken into account in the cost structure (Article 346.16 of the Tax Code of the Russian Federation).

For legal entities and individual entrepreneurs on the simplified tax system “6% of income” with hired employees, the tax can be reduced by half at the expense of paid insurance premiums, sick leave from the employer’s funds and payments under voluntary personal insurance contracts, and individual entrepreneurs working as one person have the right to reduce the tax for the entire amount of insurance premiums “for yourself”. If such a businessman expanded production and hired employees, then he will be able to reduce the tax by the full amount of deductions only for the tax period when he worked without staff.

The 6% and 15% simplified taxation system regimes differ markedly in the calculation of the tax base, the applied rates and the calculation algorithm itself. Let's look at how to calculate advance payments and a single tax for each of these systems.

Advance payments of the simplified tax system “Income” in 2018

The tax calculation base is the sum of all income – operating and non-operating.

Example 1

The annual income of individual entrepreneurs without employees in 2018 was 915,000 rubles. Individual entrepreneurs paid contributions of 38,535 rubles for themselves, consisting of:

– established fixed amount of 32,385 rubles.

– 6150 rub. from income exceeding 300,000 rubles. (915,000 – 300,000) x 1%). An individual entrepreneur can pay this amount both in 2018 and before 07/01/2019. Let’s assume that the businessman paid them in 2018. I made payments quarterly:

• in 1 sq. – 8500 rub.;
• in 2 sq. – 8500 rub.;
• in 3 sq. – 10,500 rub.;
• in 4 sq. – 11,035 rub.

Period	Income in rub.	Insurance premiums in rub.	Calculation of tax payable in rubles.
			243,000 x 6% = 14,580 14,580 – 8500 = 6080 (payment due April 25, 2018)
total for 1 sq.
			For half a year: 466,000 x 6% = 27,960 27,960 – 17,000 - 6080 = 4880 (payment due July 25, 2018)
half year total
			699,000 x 6% = 41,940 41,940 – 27,500 – 6080 – 4880 = 3480 (payment due October 25, 2018)
September
for a total of 9 months.
			For the year: 915,000 x 6% = 54,900 54,900 – 38,535 – 6080 – 4880 – 3480 = 1925 (payment due April 30, 2019)
total for the year

The table shows the full tax calculation for the year. As a result, taking into account the paid contributions, the tax amount for the year amounted to 16,365 rubles. (6080 + 4880+ 3480 + 1925) instead of 54,900 rubles.

A similar calculation is relevant for individual entrepreneurs without staff. With a staff of employees, a businessman can reduce the tax by only half of its amount. This rule also applies to enterprises using the simplified tax system “6% of income”.

Calculation of advance payments according to the simplified tax system “Income minus expenses”

In this special regime, contributions can only be taken into account in the cost structure. Let's look at how to correctly calculate advances and taxes in this case.

Example 2

We will take the initial data of the previous example as a basis, supplementing them with costs, which already include fixed insurance premiums. Let’s assume that an individual entrepreneur without employees operates at the “15% of the difference between income and costs” mode.

Period	Income	Expenses	Tax calculation in rubles.
			(243,000 – 100,000) x 15% = 21,450
total for 1 sq.
			For half a year: (466,000 – 191,000) x 15% = 41,250 41 250 – 21 450 = 19 800
half year total
			(699,000 – 287,000) x 15% = 61,800 61 800 – 21 450 – 19 800 = 20 550
September
total for 9 months
			(915,000 – 388,000) x 15% = 79,050 rub. 79 050 – 21 450 – 19 800 – 20 550 = 17 250
total for the year

Thus, the tax amount for the year was 79,050 rubles. (21,450 + 19,800 + 20,550 + 17,250).

All calculated amounts of payments to individual entrepreneurs should be transferred within the established time limits: before the 25th day of the next month for advances for the reporting period and before April 30 of the following year for the reporting year - the final tax amount.

The simplified taxation system obliges entrepreneurs to make quarterly deductions towards the payment of future taxes - advance payments. This ensures uniform replenishment of the budget, since the simplified tax system has a simpler method of settlement with the state based on the results of work.

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general information

Tax legislation establishes quite loyal deadlines when the advance payment under the simplified tax system must be made. The entrepreneur is given 25 calendar days to deposit funds after the end of the quarter.

Thus, in 2017 the following deadlines have been established:

• until April 25 for the first quarter;
• until July 25 for the half year;
• until October 25th for the past 9 months.

At the end of the year, the entrepreneur must also report on his activities, income received, and also make a final calculation for paying taxes. The basis for the calculation is the book of expenses and income, which is independently maintained by an organization or entrepreneur that has chosen a simplified taxation system.

Important! The final calculation for the year is carried out taking into account advance payments. Those who do not make quarterly payments are subject to an additional obligation to pay accrued penalties (for each day of delay). The fine for non-payment of taxes is applied only if the individual entrepreneur or LLC did not make payment for the calendar year on time.

Payments by income object

The advance payment under the simplified tax system based on the object of income is calculated by the entrepreneur or organization independently. The basis for the calculation is income items from the accounting book.

The advance is calculated using the formula:

D *S-VU-APP,

where D is income,

C - tax rate,

VU - the value that reduces payments,

APP - advance payments for the previous period of the year.

In this case, income is understood as the amount that an entrepreneur or organization earned in total for the period:

• from January to March - for the first quarter;
• from January to June - for half a year;
• from January to October - for nine months.

Reducing the amount of payments

For the simplified taxation system, the interest rate is set at 6%.

At the same time, the entrepreneur or organization is assigned the right to reduce this amount if there are grounds for doing so. Such grounds include:

• insurance contributions for hired employees;
• paid disability benefits to employees (for the first three days of sick leave).

In this case, only payments actually made during the period are taken into account for reduction. For example, if an entrepreneur paid disability benefits in early July, then he can use it to reduce the interest rate only if he makes an advance payment for nine months of work.

Restrictions on reductions

Tax legislation provides restrictions on reducing the interest rate on tax.

The maximum amount of reduction is no more than half of the income received during the period.

Calculation formula:

D-S /2,

where D is income for the period,

C - tax rate.

Step-by-step instructions for calculation

Actually entrepreneur or the organization is required to perform the following actions to calculate the advance payment:

1. Calculate all income for the period.
2. Familiarize yourself with the current rate for the simplified tax system in the region at the time of payment;
3. Calculate all expenses that qualify for a payment reduction.
4. Calculate the maximum amount by which the payment can be reduced.
5. Calculate the exact amount of reduction.
6. Multiply the income received during the period by the current rate.
7. Subtract from the received payment amount the exact amount by which the payment is reduced.
8. Subtract previously made advance payments.
9. Transfer the payment to the Tax Service at the place of registration of the legal entity or individual entrepreneur. Current details must be clarified with the Federal Tax Service.

Calculation example

For the first quarter, the amount of tax reduction is 55,000 rubles. The maximum possible amount is: 2,000,000*6%/2=60,000 rubles. The amount of reduction does not exceed this limit. In this case, the advance payment will be 65,000 rubles (2,000,000 * 6% -55,000).

For the six months, the amount of the payment reduction is 103,000 rubles. The maximum possible amount is: 4,000,000*6%/2=120,000 rubles. In this case, the advance payment will be: 4000000*6% -103000—65000 (advance payment for the first quarter) = 72000 rubles.

For nine months of work, the amount of payment reduction is 201,000 rubles. Maximum possible amount: 180,000 rubles. In this case, the advance payment is: 6000000*6%-201000-65000-72000=22000 rubles.

Important! All figures are taken exclusively from the book of income and expenses and are supported by it when filling out a tax return by the organization or entrepreneur. If some articles are not displayed in the book, then they cannot be taken into account in the calculations.

Payments by object of income and expenses

Entrepreneurs and organizations have the right to pay taxes based on the difference between income and expenses for the reporting period. In this case, a tax rate of 15% is applied, which can be reduced at the level of federal subjects.

There is no provision for a reduction in the payment amount, even if there have been insurance accruals and sick leave payments, since they are included in expense items automatically.

Important! If income and expenses for the reporting period are the same, then the difference takes on a zero value. In this case, no advance payment is made. The same rule applies to cases when the expenses of an organization or entrepreneur exceed income in the reporting period.

Calculation example

In order to calculate the amount of the advance, you must initially calculate all income and expenses for the reporting period, and then subtract the second from the first amount. The result obtained will be the basis for calculating the advance payment.

The rule for deducting advance payments for the previous period is preserved when calculating the object of income and expenses.

In the first quarter it is necessary to make an advance in the amount of: 250,000*15%=37,500 rubles. For six months: 250,000*15%-37,500=0 rubles.

For nine months of work: 100,000*15%-37,500=0 rubles.

For six months and nine months of work, the organization received net less than it spent.

That is why when making payments, a zero difference amount is applied.

Important! If advance payments exceed the required amount of the entire tax for the year, the difference is transferred as an advance to the new tax period (new calendar year). Funds are returned to the entrepreneur or organization only if the individual entrepreneur or LLC ceases its legal activities.

To receive a refund, you need to write an application addressed to the head of the Federal Tax Service, where the individual entrepreneur or LLC is registered. After recalculation taking into account the reporting period in which the activity ceases, the funds are returned to the applicant’s current account within 30 calendar days.

Watch the video about the advance payment under the simplified tax system

The use of a simplified taxation system presupposes the advance principle of settlement with the budget. This means that the payer of the single “simplified” tax - a company or individual entrepreneur - transfers quarterly to the Federal Tax Service certain amounts based on its own calculations, and only at the end of the tax period the tax base is finally determined and an annual declaration is submitted. From it, the inspectors themselves find out how much tax a particular small business representative had to pay during the year and how much he must pay extra upon its completion.

Deadline for making advance payments under the simplified tax system

Regardless of the applied object under the simplified tax system - “income” or “income minus expenses” - payers of the “simplified” tax are required to calculate the advance payment quarterly. But the very determination of the amount of advance payments under the simplified tax system is made on an accrual basis. In effect, this means that there are no separate quarterly tax advances. The legislation provides for advance payment for 1 quarter, half a year and 9 months. The deadline for making advance payments under the simplified tax system is the 25th day of the month following such ended period. It should be especially noted that a separate payment at the end of the 4th quarter is not provided; simplified companies are required to make the final tax calculation by March 31 of the next year, and individual entrepreneurs - by April 30 of the next year, that is, within the same time frame in which they are required to submit an annual report under this special regime. It is interesting that individual entrepreneurs on the simplified tax system are required to transfer an advance payment for the first quarter of the next year by the deadline for settlements based on the results of the past year, that is, by April 30. Such a discrepancy in terms may not always be convenient, therefore, of course, in order not to get confused in tax deductions and their calculations, it is recommended to make payments consistently and, perhaps, a little in advance.

And traditionally, if the last day of the budget settlement period falls on a weekend, then the end date is moved to the next working day after that.

The principle of calculating advances according to the simplified tax system

As we found out, the calculation of advance payments under the simplified taxation system is made on an accrual basis. This means that when determining the amount of the advance, for example, for six months, all income under the simplified tax system-6% and all income and expenses under the simplified tax system-15% from the beginning of the year are taken into account. An advance is paid for the six months minus the previously transferred advance, that is, in the example under consideration - minus the amount paid for the 1st quarter. Based on the results of 9 months, the tax base is also determined from the beginning of the year, and advances paid for the 1st quarter and half of the year are deducted from the received tax payment amount. A similar principle applies to the final calculation of the simplified tax system at the end of the year, that is, when determining the amount of the final payment, previously transferred advance payments under the simplified tax system are subtracted from 6% or 15% of the tax base for the year.

This procedure for settlements with the budget, on the one hand, does not lead to double tax payments, and on the other hand, it suggests two points that may be useful in the context of doing business for firms and entrepreneurs who use the simplification. Firstly, if for some reason a certain amount of income or expense was not reflected in the tax base of the previous quarter, then after the error is detected and corrected, this discrepancy will be taken into account automatically in the calculation of the advance for the next quarter, since the base is always calculated I started January. Thus, at the end of the year, the tax will be calculated correctly in any case, if, of course, corrections are made before the final results for the year are summed up.

The second point is related to the principle of imposing sanctions for late payments to the budget. The law does not provide for penalties for late payment of advance payments. Bank account blocking, which controllers like to resort to when taxpayers are late in fulfilling their obligations to pay the budget, as well as fines are possible only at the end of the year. If we are talking about late payments only for the first quarter, half a year or 9 months, then the only penalty for this is a fine. They are calculated as 1/300 of the current key rate of the amount owed for each day of late payment. Previously, the refinancing rate was used, however, starting this year, the Central Bank changed the calculation principle, and now the key rate is used. By the way, as a result, the amount of penalties increased, since the refinancing rate was lower than the key rate (from January 1, 2016 it was 11%, from June 14 - 10.5%). Thus, if we are talking about a slight delay in the payment deadline or some error in calculating the tax base, which led to a slight underestimation of the advance payment, then the amount of penalties in most cases will be minimal.

It is not recommended to calculate penalties on your own, as there is a high probability of making a mistake due to a discrepancy of 1-2 days. The amount of sanctions in this case will be determined by the tax office itself, but only after it receives the annual declaration, that is, it will be able to compare the amounts of accrued and paid advances based on the results of each quarter.

To calculate the simplified tax system, the taxpayer who has selected the “income” object should perform the following steps:

• calculate the tax base;
• determine the amount of the advance payment;
• determine the final amount of tax to be paid.

The rules and formulas that apply at each stage do not allow for ambiguity. The peculiarities may only affect the rate of this type of tax, since regions are given the right to set rates other than 6%. True, only in the direction of decrease. The reduced rate cannot be lower than 1% (with the exception of the 0% rate for individual entrepreneurs carrying out entrepreneurial activities in the production, social and (or) scientific spheres and registered for the first time after the law on “tax holidays” came into force in a constituent entity of the Federation). However, the most widely used rate remains 6%, and we will focus on it in our article.

How is the simplified tax system calculated: determining the tax base

Before calculating the 6% simplified tax system, you need to find the value of the tax base. Determining the tax base for this object of taxation does not present any great difficulties, since it does not involve the deduction of expenses and, accordingly, work to establish the composition of the latter for tax purposes.

In order to find out the tax base for the tax period, the actual income received is calculated quarterly on an accrual basis. At the end of the tax period (year), the overall result of income for this period is summed up.

How to calculate the 6% simplified tax system: determine the amount of advance payments

The advance payment corresponding to the tax base calculated from the beginning of the year to the end of the reporting period is determined by the following formula:

AvPr = Nb × 6%,

Nb is the tax base, which represents the taxpayer’s income on an accrual basis from the beginning of the year.

However, the amount of the advance payment payable at the end of the reporting period will be calculated using a different formula:

AvPu = AvPr - Nvych - Ts - AvPpred,

AvPr is an advance payment corresponding to the tax base calculated from the beginning of the year to the end of the reporting period;

Nvych - a tax deduction equal to the amount of insurance premiums paid to the funds, temporary disability benefits paid to employees, transferred payments for voluntary insurance in favor of employees;

Тс - the amount of the trade fee paid to the budget (if the type of activity carried out by the taxpayer falls under this fee);

AvPpred. - the amount of advances paid based on the results of previous reporting periods (such deduction is provided for in paragraphs 3, 5 of Article 346.21 of the Tax Code of the Russian Federation).

The amount of tax deduction for individual entrepreneurs who work for themselves and do not have employees is not limited (paragraph 6, clause 3.1, article 346.21 of the Tax Code of the Russian Federation), i.e. this deduction for individual entrepreneurs can reduce the amount of accrued tax to 0. An entrepreneur who there are hired employees, they have the right to apply a tax deduction only in the amount of 50% of the tax amount calculated from the tax base (paragraph 5, clause 3.1, article 346.21 of the Tax Code of the Russian Federation).

This limitation applies only to insurance premiums, temporary disability benefits and payments for voluntary insurance. It does not apply to the trade fee (clause 8 of Article 346.21 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated October 7, 2015 No. 03-11-03/2/57373). And even when the maximum possible deduction amount has been reached due to the amount of contributions, benefits and payments for voluntary insurance, the accrued tax can be further reduced by the amount of the trade tax.

In this case, the taxpayer must be registered as a payer of such a fee.

Read about the specifics of calculating the trade fee in the material “The trading fee is paid for the whole quarter, even if it is not fully worked out”.

USN: formula for calculating the final payment

At the end of the year, the last calculation of the simplified tax system for the tax period is carried out at 6%, subject to additional payment to the budget. Please keep in mind that there may be an overpayment. This amount will either be offset against future payments or returned to the taxpayer's account.

The formula by which the simplified tax system is calculated - income is established by paragraphs. 1, 3, 5, 8 tbsp. 346.21 of the Tax Code of the Russian Federation and looks like this:

N = Ng - Nvych - Ts - AvP,

Ng - the amount of tax, which is the result of multiplying the tax base calculated for the entire year by 6%;

AvP - the amount of advance payments that are calculated during the reporting periods of the reporting year.

For more information about what a single tax is, which is paid under the simplified tax system, read the article “Single tax under the simplified taxation system (STS)” .

Example conditions for calculating the simplified tax system “income” for 2018

Let's consider step by step how to calculate tax under the simplified tax system - income. To do this, we will give an example of how to calculate the simplified tax system of 6%.

Example

Omega LLC, which uses the simplified tax system with the object “income” in its activities, received income in the amount of 3,200,000 rubles in 2018. Broken down by month it looks like this:

• January - 280,000 rubles;
• February - 310,000 rubles;
• March - 260,000 rubles;
• April - 280,000 rubles;
• May - 260,000 rubles;
• June - 250,000 rubles;
• July - 200,000 rubles;
• August - 245,000 rubles;
• September - 220,000 rubles;
• October - 285,000 rubles;
• November - 230,000 rubles;
• December - 380,000 rub.

At the end of the quarter, income amounted to 850,000 rubles, half a year - 1,640,000 rubles, 9 months - 2,305,000 rubles, year - 3,200,000 rubles.

During the tax period, Omega LLC paid to insurance premium funds:

• for the 1st quarter - 21,000 rubles;
• for the six months - 44,300 rubles;
• for 9 months - 66,000 rubles;
• for the whole year - 87,000 rubles.

There were also payments of temporary disability benefits. Their total amount was 24,000 rubles, including:

• in the 2nd quarter - 17,000 rubles;
• in the 3rd quarter - 7,000 rubles.

From the 2nd half of the year Omega LLC began to carry out trading activities and in the 4th quarter paid a trading fee in the amount of 12,000 rubles.

Calculation of simplified tax system for 2018

Omega LLC will calculate tax at a simplified tax rate of 6% as follows.

1. How to calculate the simplified tax system: determining the amount of the advance payment based on the results of the 1st quarter.

First, according to the simplified tax system of 6%, the calculation of the advance payment attributable to the tax base of this reporting period is made:

850,000 rub.× 6% = 51,000 rub.

A deduction is then applied to the amount received. That is, it is reduced by insurance premiums paid in the 1st quarter. Since the organization has the right to make such a reduction by no more than half of the accrued amount, before this reduction it is necessary to check the fulfillment of the condition on the possibility of applying the deduction in full:

51,000 rub.× 50% = 25,500 rub.

This condition is met since contributions are equal to 21,000 rubles, and the maximum deduction is 25,500 rubles. That is, the advance can be reduced by the entire amount of contributions:

51,000 rub. - 21,000 rub. = 30,000 rub.

The advance payment due at the end of the 1st quarter will be equal to 30,000 rubles.

1. How to calculate tax according to the simplified tax system 6%: determining the amount of the advance payment based on the results of the six months.

First, the advance payment attributable to the tax base of a given reporting period is calculated. The tax base is determined on an accrual basis. As a result we get:

RUB 1,640,000× 6% = 98,400 rub.

The amount received should be reduced by insurance premiums paid for the first half of the year and by the amount of temporary disability benefits paid to employees for the first 3 days of illness in the 2nd quarter. The total amount of contributions and benefits for the half-year is:

RUB 44,300 + 17,000 rub. = 61,300 rub.

However, subtract this amount from 98,400 rubles. will not work, since the maximum deduction amount is less than it and is only 49,200 rubles. (RUB 98,400 x 50%). For this reason, the advance payment can only be reduced by RUB 49,200. As a result we get:

RUB 98,400 - 49,200 rub. = 49,200 rub.

Now we determine the advance payment based on the results of the half-year, subtracting the advance payment based on the results of the first quarter from this amount:

RUB 49,200 - 30,000 rub. = 19,200 rub.

Thus, at the end of the six months, the amount of the advance payment will be 19,200 rubles.

1. How to calculate the simplified tax system 6%: determining the amount of the advance payment based on the results of 9 months.

First, the advance payment attributable to the tax base of this reporting period is calculated. As a result we get:

RUB 2,305,000× 6% = 138,300 rub.

The amount received should be reduced by insurance premiums paid for 9 months and by the amount of temporary disability benefits paid to employees for the first 3 days of illness in the 2nd and 3rd quarters. The total amount of contributions and benefits for the period is:

66,300 rub. + 17,000 rub. + 7,000 rub. = 90,300 rub.

However, this amount cannot be deducted from 138,300 rubles, since the maximum deduction amount is less than it and is only 69,150 rubles. (RUB 138,300× 50%). For this reason, the advance payment can only be reduced by 69,150 rubles. As a result we get:

RUB 138,300 - 69,150 rub. = 69,150 rub.

Now let’s determine the advance payment based on the results of 9 months, subtracting from this amount the advances accrued for payment based on the results of the first quarter and half of the year:

RUB 69,150 - 30,000 rub. - 19,200 rub. = 19,950 rub.

Thus, at the end of 9 months, the amount of the advance payment will be 19,950 rubles.

1. How to calculate the simplified tax system 6%: determining the final amount of tax paid at the end of the tax period.

It is necessary to calculate the simplified tax system of 6% for the advance payment attributable to the tax base of the tax period (year). As a result we get:

RUB 3,200,000× 6% = 192,000 rub.

The amount received should be reduced by the insurance premiums paid for the entire year and by the amount of temporary disability benefits paid to employees for the first 3 days of illness for the entire year. The total amount of contributions and benefits for the period is:

87,000 rub. + 17,000 rub. + 7,000 rub. = 111,000 rub.

However, this amount cannot be deducted from 192,000 rubles, since the maximum deduction amount is less than it and is only 96,000 rubles. (RUB 192,000× 50%). For this reason, the payment can only be reduced by RUB 96,000 related to contributions and benefits. However, in the 4th quarter there was also a payment for the trading fee (RUB 12,000). The deduction can be increased by this amount. As a result we get:

192,000 rub. - 96,000 rub. - 12,000 rub. = 84,000 rub.

Now, according to the simplified tax system, the tax payable for the year is calculated by subtracting from this amount all advances accrued for payment based on the results of the 1st quarter, half a year and 9 months:

84,000 rub. - 30,000 rub. - 19,200 rub. - 19,950 rub. = 14,850 rub.

Thus, at the end of the year, the amount of tax to be transferred to the budget will be 14,850 rubles.

Our simplified tax system 6% calculator will help you calculate advance payments and taxes based on your data.

The calculated amounts of advance payments and simplified taxation at the end of the year are reflected in the tax return.

You can download the current declaration form under the simplified tax system and a sample of filling out the declaration under the simplified tax system “income” for 2018.

The declaration is submitted to the INFS:

• legal entities - no later than March 31;

In 2019, legal entities can submit a declaration on April 1, since the deadline falls on a day off - Sunday. Submitting a declaration at a later date will entail the accrual of a fine under Art. 119 of the Tax Code of the Russian Federation.

Deadlines for payment of taxes and advance payments

Advance payments are made based on the results of each reporting period:

• for the 1st quarter - no later than April 25;
• for the 2nd quarter - no later than July 25;
• for the 3rd quarter - no later than October 25.

In 2018-2019, the dates for payment of advance payments fall on working days and are not transferred to other days .

At the end of the year, tax is paid:

• legal entities - no later than March 31;
• individual entrepreneurs - no later than April 30.

In 2019, the deadline for payment of tax for 2018 by legal entities falls on Sunday, therefore it is postponed to April 1, 2019. For individual entrepreneurs, there will be no postponement of the tax payment deadline for 2018, since 04/30/2019 is a working day.

A sample payment slip for payment of the simplified tax system “income” can be viewed.

If payers fail to pay taxes and advance payments on time, penalties will be assessed.

Results

The calculation of the simplified tax system for the object “income” is done quarterly: the amounts of advances are calculated 3 times, and at the end of the year the final tax amount is determined. The calculation base is the income received for the period (each time determined on an accrual basis), which is multiplied by the rate (usually 6%, but in the regions it can be reduced).

The amount of tax obtained from this calculation can be reduced by insurance premiums, disability benefits and voluntary insurance payments paid for the corresponding period. For employers, the amount of such a deduction cannot exceed 50%, and for individual entrepreneurs who do not have employees, it is possible to reduce accruals by 100%. The amount that supplements the deduction (in excess of 50%) will be the amount of the trading fee paid during the period.

In all periods except the 1st quarter, the amount calculated in this way is additionally reduced by the amount of advances accrued in previous reporting periods.

Thus, based on the results of the calendar year, the taxpayer determines the amount of tax that should be paid additionally to the budget, or identifies the amount to reduce previously calculated advance payments.

Advance payments under the simplified tax system from income

If you have chosen income as the object of taxation, then the tax base for the “simplified” tax is the monetary expression of the company’s income.

In this case, the single tax is calculated based on the tax rate (in most cases 6%) and income received at the end of the year.

During the year, “simplified” people pay advance tax payments. The amount of the quarterly advance payment is calculated based on the results of each reporting period based on the tax rate (in most cases 6%), income received during the reporting period, and advance tax payments calculated for the previous reporting period.

The accrued advance payment (and the tax itself) can be reduced, but not by more than half:

• the amount of contributions paid for compulsory pension, social and health insurance;
• for the amount of contributions “for injury”;
• for the amount of temporary disability benefits paid at the expense of the company’s own funds (with the exception of benefits paid in connection with an industrial accident and occupational disease);
• for the amount of payments under voluntary personal insurance contracts concluded in favor of employees in the event of their temporary disability with insurance companies licensed for this type of insurance (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation).

How to calculate advance payments under the simplified tax system from income

Calculate the advance payment under the simplified tax system with the object “income” using the formula.

Formula for calculating an advance payment according to the simplified tax system with the object “income”

EXAMPLE 1. CALCULATION OF ADVANCES ACCORDING TO STS FROM INCOME

Passiv LLC has switched to a simplified system and pays a single tax on income. The company's income for the first half of the year amounted to 3,800,000 rubles, including for the first quarter - 1,100,000 rubles.

The amount of the advance payment for the single tax, which was accrued and paid based on the results of the first quarter, amounted to 66,000 rubles. (RUB 1,100,000 × 6%).

During the six months, the organization paid contributions for compulsory insurance for December, January, February, March. April and May in the total amount of 90,000 rubles, and also paid temporary disability benefits at my own expense in the amount of 20,000 rubles.

The amount that reduces the advance payment for the six months is 110,000 rubles. (90,000 rub. + 20,000 rub.). This amount does not exceed the maximum amount by which the advance payment can be reduced - 114,000 rubles. ((RUB 3,800,000 × 6%): 2).

The amount of the advance payment for the single tax, calculated based on the results of the first half of the year, amounted to 228,000 rubles. (RUB 3,800,000 × 6%).

For the first quarter, Passive has already paid 66,000 rubles.

This means that for six months you need to pay an additional 52,000 rubles. (RUB 228,000 – RUB 110,000 – RUB 66,000).

Advance payments under the simplified tax system from income minus expenses

If you have chosen income reduced by the amount of expenses as the object of taxation, then the single tax is calculated based on the tax rate (in most cases 15%) and the difference between income and expenses at the end of the year.

The difference between income and expenses is determined on an accrual basis from the beginning of the tax period until the end of the first quarter, half a year, or nine months.

During the year, “simplified” people pay advance tax payments. The amount of the quarterly advance payment is calculated based on the results of each reporting period based on the tax rate (in most cases 15%), income and expenses for the reporting period and advance tax payments calculated for previous reporting periods.

How to calculate advance payments under the simplified tax system from income minus expenses

Calculate the advance payment under the simplified tax system with the object “income minus expenses” using the formula.

Formula for calculating an advance payment according to the simplified tax system with the object “income minus expenses”

note

Contributions to compulsory social insurance, temporary disability benefits paid at the expense of the company and payments under voluntary personal insurance contracts are included in “simplified” expenses. That is, with this method of determining the tax base, contributions, sick leave and insurance payments do not reduce the single tax.

EXAMPLE 2. CALCULATION OF ADVANCES ACCORDING TO THE STS FROM INCOME MINUS EXPENSES

Passiv LLC switched to a simplified system and pays a single tax on income reduced by the amount of expenses.

The difference between the company’s income and expenses for the first half of the year amounted to 310,000 rubles, including 110,000 rubles for the first quarter.

The amount of the advance payment for the single tax, calculated based on the results of the first quarter, amounted to 16,500 rubles. (RUB 110,000 × 15%):

The amount of the advance payment for the single tax that must be paid based on the results of the first half of the year will be:

310,000 rub. × 15% = 46,500 rub.

However, for the first quarter, Passive has already paid 16,500 rubles.

This means that for six months you need to pay an additional 30,000 rubles. (46,500 – 16,500).