What is the corporate income tax rate? Budget organizations: Income when calculating income tax Real income tax.
Income tax is the main payment for large and medium-sized businesses, as well as some small companies that have not switched to special regimes. This is a direct tax that legal entities pay on what they have earned. Let's look at the nuances of determining the base for its calculation, the payment procedure and the current rates in 2020.
Who pays income tax
Tax payers are:
- Russian organizations using .
- Foreign companies that have representative offices here, receive income, are residents or are actually controlled from the Russian Federation.
Do not pay corporate income tax:
- companies on , or ;
- gambling business organizations;
- residents of Skolkovo.
Companies from the first two groups pay other taxes, and the income of Skolkovo participants is completely exempt from taxation.
For legal entities from Russia and foreign companies having representative offices here, taxable income is understood as the difference between income and expenses. Other foreign organizations do not take into account their costs, that is, all income received by them in Russia is taxed.
How to calculate tax
The tax calculation formula is standard: Tax base * Tax rate.
But it is not easy to determine the base for income tax. The algorithm is this:
- profit or loss from sales is calculated;
- profit or loss from non-sales operations is calculated;
- final tax base: profit (loss) from sales + profit (loss) from non-sales operations - losses of previous years that can be carried forward to the current period.
If past periods ended in a loss, losses can be fully or partially deducted from the tax base. For example, a company made a loss last year. It can reduce the tax base on it when it calculates income tax in 2020. But there is a limitation: the base can be reduced by no more than 50% - this rule is valid until the end of 2020. The main task in calculating income tax is the correct determination of income and expenses.
Incomes that are included in the tax calculation
Incomes for this purpose are divided into two groups: from sales and non-operating. The organization receives income from sales as follows (Article 249 of the Tax Code of the Russian Federation):
- from the sale of their goods, works, services, property rights;
- reselling previously purchased goods.
All other income is considered non-operating. These are, for example, income from equity participation in other companies, from renting out property, interest on deposits, and others.
Not all profits are taxed - a list of exceptions is given in article 251 of the Tax Code of the Russian Federation. It is exhaustive, that is, if there is no certain type of income in this article, then it is taxed. There are quite a few non-taxable incomes, here are just a few:
- prepayment;
- property received in the form of a pledge or deposit;
- credit and borrowed funds;
- everything that is transferred in the form of a contribution to the authorized or share capital.
Costs involved in the calculation of the base
Expenses are documented expenses, as well as losses. Expenses are also divided into 2 groups:
- related to production and sales;
- non-operating.
“Production” costs include everything that an organization spends on the manufacture of its goods, works or services, as well as on their sale. Such expenses may be:
- direct - these are material costs, labor costs, depreciation;
- indirect - these are other costs associated with the implementation.
Non-operating expenses are listed in Article 265 of the Tax Code of the Russian Federation. For example, these are expenses for the maintenance of leased property, interest on debt obligations, negative exchange differences, and others. If any type of costs not related to implementation is not listed in the article, then it cannot be deducted from income.
In addition, there are expenses that do not reduce the tax base. Article 270 of the Tax Code of the Russian Federation provides a closed list of them. For example, these are dividends to owners, penalties to the budget, contributions to the authorized capital, expenses for voluntary insurance and many other expenses.
By the way, not so long ago, a change was made to the list of expenses. From 2019, it is possible to purchase vouchers for resorts and sanatoriums within the country for employees and their families - these amounts are recognized as labor costs and reduce the income tax base. There is a limit on the amount - no more than 50 thousand rubles a year for an employee and each family member.
Date of determination of income and expenses
Important for the calculation of tax are the dates on which income and expenses are recognized. It depends on whether the taxpayer can take them into account in the period for which corporate income tax is calculated. There are two methods for determining when income and expenses are recognized:
- accrual method. Income / expenses are accepted in the period in which they occurred. At the same time, it does not matter when the funds were actually received for them or were spent on them.
- cash method. Income / expenses are recognized on the day they are actually received or written off.
The default is the accrual method. In this case, direct and indirect costs are taken into account when calculating income tax in different ways:
- direct costs are divided between the cost of work in progress and the cost of goods that are manufactured. You can reduce the tax base through direct spending only to the extent that finished products will be implemented;
- indirect costs of the current period are written off in full, without any distribution.
Under the cash method, there is no such division. But it can be applied only to organizations whose average sales revenue for the previous four quarters did not exceed 1 million rubles for each quarter.
tax rates
The main, but not the only, income tax rate is 20%. It is distributed between the budgets of two levels. The 2020 income tax is divided as follows: 3% - to the federal, 17% - to the regional budgets. After 2024, the distribution will change. Below is a detailed table of rates.
What does it apply to / when does the rate apply | Bet size |
---|---|
Basic rate (valid unless otherwise stated) | 20%, which are divided in this way:
By decision of the authorities of the subject for individual organizations, the rate can be reduced to 12.5% (after 2024 - to 13.5%) |
Profit on certain securities of Russian companies | |
Profit from hydrocarbon production at a new offshore field | 20% fully to the federal budget |
Some income of foreign organizations |
|
Income from state, municipal and other securities | 15% (for some municipal papers 9%) |
Dividends of a foreign company on Russian shares or from participation in a company from the Russian Federation |
|
Dividends of a Russian organization | |
Income from depositary receipts |
|
Separate rental income from foreign entities | |
Income of agricultural producers, organizations of the medical, educational spheres, social services and more. The full list is in article 284 of the Tax Code of the Russian Federation |
The tax period for this payment is a calendar year. Organizations must calculate and pay income tax advances monthly or quarterly.
Quarterly payment of advances
Taxpayers are entitled to pay an advance on income tax once a quarter if their income from sales did not exceed an average of 15 million rubles per quarter in the previous four reporting periods. Payments are made no later than the 28th day of the month following the end of the quarter. If that day falls on a weekend, the deadline is extended. For legal entities that fall under the terms of quarterly payment, the calculation is made as follows:
- at the end of the first quarter is calculated and paid advance payment— until April 28;
- at the end of 6 months, an advance payment for a half year is calculated, from the amount received, what was paid according to the results of the first quarter is deducted - until July 28.
At the end of 9 months, the calculation is made in the same way.
For example, in the first quarter, the company earned 100,000 rubles, and in the second - 140,000 rubles. Calculate advance payments:
- advance payment for the 1st quarter: 100,000 * 20% = 20,000 rubles;
- base for half a year: 100,000 + 140,000 = 240,000 rubles;
- half-year advance payment: 240,000 * 20% = 48,000 rubles;
- the taxpayer must pay before July 28: 48,000 - 20,000 = 28,000 rubles.
Monthly advance payments
For legal entities that are not eligible for a quarterly payment, 2 options for calculating monthly payments are available:
- based on profit for the last quarter with an additional payment based on the results of the period;
- based on actual profit.
The first method will be used by default. In order to calculate advance payments based on actual profit, you must submit a free-form notification to the IFTS no later than the end of the year.
The essence of the first method is as follows. In the current quarter, you need to pay as much advance payment as was accrued for the previous one. This amount is divided into three parts and paid in each month of the quarter. When it ends, you should calculate the amount of tax, based on how much profit was received, and make an additional payment.
Let's take an example. Let the tax charge for the fourth quarter of last year amount to 30,000 rubles. In January, February and March of the current year, the company had to pay 10,000 rubles each. At the same time, in the first quarter, she earned 160,000 rubles. The tax payable is 160,000 x 20% = 32,000 rubles. However, 30,000 of them have already been paid, so only 2,000 rubles need to be paid.
With the method of payment, based on actual profit, the amount of the advance is calculated at the end of each month on an accrual basis from the beginning of the year. That is, in February, the tax for January is calculated and paid, in March - for January + February, taking into account the tax paid earlier, and so on.
For example, the taxable income of the organization was:
- for January - 90,000 rubles;
- for February - 150,000 rubles;
- for March - 120,000 rubles.
At the end of each month, pay:
- in February for January: 90,000 * 20% = 18,000 rubles;
- in March for January and February: (90,000 + 150,000) * 20% - 18,000 = 30,000 rubles;
- in April - for January, February and March: (90,000 + 150,000 + 120,000) * 20% - (18,000 + 30,000) = 24,000 rubles.
Reporting
Everyone who pays corporate income tax submits a declaration to the IFTS. The frequency of filing within the reporting year depends on how advance payments are made:
- if on a monthly basis, based on actual profit, declarations must be submitted by the 28th day of the next month (12 declarations per year);
- if quarterly or once a month, but according to data for the previous period, declarations must be submitted based on the results of the first quarter, six months, 9 months. The last day of submission is the 28th day of the month following the end of the quarter.
Everyone must submit the annual declaration by March 28 of the year following the reporting year. Payment of income tax calculated at the end of the year is also made before this date. That is, income tax for 2020 will need to be paid no later than March 28, 2021.
Tax rates in the calculation of income tax are established by Art. 284 of the Tax Code of the Russian Federation. There are several of them, and they depend on the category (status) of taxpayers, their types of activities and types of income.
General rate
Position
Tax rate until 2017
Tax rate in the period 2017 - 2024
Tax rate credited to the federal budget
The rate of tax credited to the budget of a constituent entity of the Russian Federation
In the cases provided for in Ch. 25 of the Tax Code of the Russian Federation, the tax rate payable to the budgets of the constituent entities of the Russian Federation may be reduced by the laws of these constituent entities for certain categories of taxpayers.
Reduced income tax rates payable to the budgets of constituent entities of the Russian Federation, established by the laws of these constituent entities adopted before 09/03/2018, are subject to application by taxpayers until the expiration date of their validity, but no later than 01/01/2023. At the same time, these reduced tax rates may be increased by the laws of the constituent entities of the Russian Federation for the tax periods of 2019-2022.
Special rates for certain categories of taxpayers
Organizations carrying out educational and (or) medical activities
The above-mentioned norms, according to paragraph 6 of Art. 5 federal law dated December 28, 2010 No. 395-FZ, are valid from 01/01/2011 to 01/01/2020. That is, these organizations have less than a year left to take advantage of the designated benefit (unless legislators make appropriate changes and extend the deadline).
Note that the zero rate does not apply to the tax base, the rates for which are established by paragraphs 3 and 4 of Art. 284
Organizations providing social services to citizens
The above-mentioned norms, according to paragraph 2 of Art. 2 of the Federal Law of December 29, 2014 No. 464-FZ, are valid from 01/01/2015 to 01/01/2020 (unless legislators make appropriate changes and extend the established period).
The zero rate does not apply to the tax base, the rates for which are provided for in paragraphs 3 and 4 of Art. 284 of the Tax Code of the Russian Federation (that is, in relation to income in the form of dividends and income from operations with certain types of debt obligations).
Agricultural producers and fishery organizations
Producers of agricultural products and fishery organizations that have not switched to paying the Unified Agricultural Tax and use common system taxation, the right to apply a zero rate on income tax. To do this, they must comply with certain conditions.
fishery organizations that meet the criteria set out in paragraphs. 1 or 1.1, paragraph 2.1 of Art. 346.2 of the Tax Code of the Russian Federation.
At the same time, the zero rate is applied for activities related to:
with the sale of their agricultural products;
with the sale of agricultural products produced and processed by these taxpayers.
Organizations - residents of the SEZ
Based on paragraph 1 of Art. 9 of the Federal Law of July 22, 2005 No. 116-FZ, a commercial organization, with the exception of a unitary enterprise, registered in accordance with the legislation of the Russian Federation in the territory of municipality, within the boundaries of which the SEZ is located, and which has concluded an agreement with the SEZ management bodies on the implementation of industrial and production activities or logistics activities or an agreement on the implementation of technical and innovative activities in the industrial and production SEZ. By virtue of paragraph 4 of Art. 10 of this law, a SEZ resident is not entitled to have branches and representative offices outside the territory of the SEZ.
For SEZ resident organizations, the tax rate payable to the federal budget is set at 2% (Clause 1.2-1, Article 284 of the Tax Code of the Russian Federation).
Note: according to par. 6 p. 1 art. 284 of the Tax Code of the Russian Federation for organizations - residents of the SEZ, the laws of the constituent entities of the Russian Federation may establish a reduced rate of income tax ( no more than 13.5% ) to be credited to the budgets of the constituent entities of the Russian Federation , from activities carried out on the territory of the SEZ, subject to separate accounting of income (expenses) received (incurred) from activities carried out on the territory of the SEZ and outside it.
Income received by a SEZ resident from other activities not provided for by the relevant agreement, as well as income received outside the territory of the SEZ, are subject to accounting for profit tax purposes in accordance with the generally established procedure.
Chapter 25 of the Tax Code of the Russian Federation does not establish a methodology for maintaining separate accounting of income (expenses) for SEZ residents. Therefore, taxpayers can keep separate records in any order, reflecting it in accounting policy for tax purposes.
Organizations - residents of tourist and recreational SEZs united in a cluster
For organizations - residents of tourist and recreational SEZs, united by the decision of the Government of the Russian Federation into a cluster, the tax rate payable to the federal budget , is set in size 0% (Clause 1.2, Article 284 of the Tax Code of the Russian Federation). They have the right to apply the zero rate until 01/01/2023 (the reason is paragraph 5 of article 10 of the Federal Law of 11/30/2011 No. 365-FZ).
to the budget of the Magadan region - in the amount established by the law of this area ( no more than 13.5% ) (paragraph 7, paragraph 1, article 284 of the Tax Code of the Russian Federation).
The specified rates are applied to profits from activities carried out on the territory of the Magadan Region and determined by the agreement on the implementation of activities, subject to separate accounting of income (expenses) received (incurred) from the types of activities carried out on the territory of the Magadan Region and determined by such an agreement, and income (expenses) received (incurred) in the implementation of other types of activities.
The organization acquires the right to apply the zero rate from the 1st day of the reporting period following the reporting (tax) period in which, in accordance with the above law, it received the status of a SEZ participant, and loses this right from the 1st day of the reporting (tax) period in which such status was lost.
If a SEZ participant violates the essential terms of the agreement on the implementation of activities, the amount of tax is subject to recovery and payment to the budget in the prescribed manner with the payment of appropriate penalties accrued from the day following the established Art. 287 of the Tax Code of the Russian Federation on the day of payment of tax (advance tax payment), calculated without taking into account the status of a SEZ participant for the entire period of being in the register of SEZ participants.
Organizations participating in RIP
For organizations participating in the RIP, the laws of the constituent entities of the Russian Federation may establish reduced tax rate to be credited to the budgets of these subjects , in accordance with the provisions of paragraph. 3 Article. 284.3 of the Tax Code of the Russian Federation or clause 3 of Art. 284.3-1 of the Tax Code of the Russian Federation.
Tax rate payable to the federal budget , is set in size 0% and applied in the following manner:
The zero rate is not used in relation to the tax base, the rates for which are provided for in paragraphs 3 and 4 of Art. 284 of the Tax Code of the Russian Federation (that is, in relation to income in the form of dividends and income from operations with certain types of debt obligations).
Rate 0% applies both to tax credited to the federal budget and to tax to the budget of a constituent entity of the Russian Federation.
Organizations that have received the status of a TASED resident or the status of a resident of the free port of Vladivostok
For these persons, the laws of the constituent entities of the Russian Federation may provide for a reduced rate of income tax to be credited to the budgets of these constituent entities from activities carried out in the course of the execution of an agreement on the conduct of activities, respectively, on the TASED or on the territory of the free port of Vladivostok, in accordance with the provisions of Art. 284.4 of the Tax Code of the Russian Federation.
Organizations - participants of the free economic zone
Income of foreign organizations not related to activities in the Russian Federation through a permanent establishment
Tax rates on income of foreign organizations not related to activities in Russian Federation through a permanent establishment, paragraph 2 of Art. 284 of the Tax Code of the Russian Federation:
pp. 2 - in size 10% - from the use, maintenance or rental (freight) of ships, aircraft or other mobile vehicles or containers (including trailers and auxiliary equipment necessary for transportation) in connection with the implementation of international transport;
pp. 1 - in size 20% - from all other income (except for income in the form of dividends and income from operations with certain types of debt obligations), subject to the provisions of Art. 310 of the Tax Code of the Russian Federation.
Income received in the form of dividends
Receipt (payment) of dividends by Russian organizations
When an organization (RO-1) pays dividends to another Russian organization (RO-2), the former is recognized as a tax agent in accordance with paragraph 3 of Art. 275 of the Tax Code of the Russian Federation.
When receiving dividends from a foreign company (IC), a Russian organization is recognized as a tax agent in accordance with paragraph 2 of Art. 275 of the Tax Code of the Russian Federation.
In both cases, the tax rates established by paragraph 3 of Art. 284 of the Tax Code of the Russian Federation:
in general - rate 13% (clause 2);
preferential rate 0% is used if, as of the date of the decision to pay dividends, a Russian organization (founder) for at least 365 calendar days continuously owned by right of ownership at least 50% of the contribution in the authorized capital of the paying organization, giving the right to receive dividends in an amount corresponding to at least 50% of the total amount of dividends paid.
At the same time, if the dividends are paid by a foreign company, the rate of 0% is applied, provided that the state of permanent location of the "foreigner" is not included in the List of offshore zones.
In order to confirm the right to apply the 0% rate, taxpayers are required to submit to the tax authorities documents containing information on the date (dates) of acquisition (receipt) of the ownership right to a contribution (share) in the authorized (share) capital (fund) of the organization paying dividends or to depositary receipts giving the right to receive dividends.
For your information:rate 0% does not apply to income received by foreign organizations recognized as tax residents of the Russian Federation in the manner prescribed by Art. 246.2 of the Tax Code of the Russian Federation, with the exception of foreign organizations that independently recognized themselves as tax residents of the Russian Federation in the manner prescribed by paragraph 8 of this article.
When a Russian organization (RO) pays dividends to a foreign company (IC), the RO acts as a tax agent. The tax base for each such payment is determined as the amount of dividends paid, and the tax rate established by paragraphs. 3 p. 3 art. 284 of the Tax Code of the Russian Federation and equal 15% (unless a different rate is provided for by an international treaty of the Russian Federation regulating taxation issues).
Source of dividend payment | Dividend recipient | Income tax payer | Income tax rate | ||
Dividends and MHC
Taxation at the specified rate is carried out if the international company is recognized as an international holding company on the date of the decision to pay dividends.
The rate of 5% is applied on income received before 01/01/2029, and provided that the foreign organizations, in the order of redomiciliation of which such companies are registered, were public companies as of 01/01/2018.
a) pp. 1 - in size 15% – on income in the form of interest on the following types of securities, the terms of issue and circulation of which provide for the receipt of income in the form of interest:
government securities of the member states of the Union State;
government securities of subjects of the Russian Federation and municipal securities;
mortgage-backed bonds issued after 01/01/2007;
bonds of Russian organizations (except for bonds of foreign organizations recognized as tax residents of the Russian Federation), which, as of the relevant dates of recognition of interest income on them, are recognized as circulating on the organized securities market, denominated in rubles and issued in the period from 01/01/2017 to 12/31/2021 inclusive.
The tax rate established by this subparagraph also applies to the tax base in the form of income of the founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the manager of mortgage coverage after 01.01.2007;
b) pp. 2 - in size 9% – on income in the form of interest on municipal securities issued for a period of at least three years before 01/01/2007, as well as on income in the form of interest on mortgage-backed bonds issued before 01/01/2007, and income of the founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the manager of mortgage coverage before 01/01. 2007;
c) pp. 3 - in size 0% - on income in the form of interest on state and municipal bonds issued before 01/20/1997 inclusive, as well as on income in the form of interest on bonds of the state currency bonded loan of 1999, issued during the novation of bonds of the internal state currency loan of series III, issued in order to ensure the conditions necessary for the settlement of the internal currency debt of the former USSR and the internal and external currency debt of the Russian Federation.
Income from the sale of shares and shares
shares, bonds of Russian organizations, investment shares, which are securities of the high-tech (innovative) sector of the economy. The 0% rate is applied taking into account the specifics established by Art. 284.2.1 of the Tax Code of the Russian Federation.
The zero rate for the said incomes is applied to the tax credited both to the federal budget and to the budget of the constituent entity of the Russian Federation.
Income from securities (other than dividends) issued by Russian organizations, the rights to which are held in depo accounts
Cases of application of special rates for income tax | Tax rates |
||
to the federal budget | to the budget of the subject of the Russian Federation |
||
Organizations carrying out educational and (or) medical activities | |||
Organizations providing social services to citizens | |||
Agricultural producers and fishery organizations | |||
Paragraph 6 p. 1, p. 1.2-1 | SEZ residents | Not more than 13.5% |
|
Paragraph 6 p. 1, p. 1.2 | Residents of tourist and recreational SEZs united in a cluster | Not more than 13.5% |
|
Paragraph 6 p. 1, p. 1.2-1 | Residents of the techno-innovative SEZ | Not more than 13.5% |
|
Paragraph 7 p. 1, p. 1.10 | Members of the SEZ in the Magadan region | Not more than 13.5% |
|
Paragraph 9 p. 1, p. 1.5, 1.5-1 | RIP participants | ||
Organizations carrying out tourist and recreational activities in the territory of the Far Eastern Federal District | |||
PSEDA residents | 17% (the rate may be reduced by the law of the constituent entity of the Russian Federation) |
||
Residents of the free port of Vladivostok | 17% (the rate may be reduced by the law of the constituent entity of the Russian Federation) |
||
Participants of the SEZ in the territories of the Republic of Crimea and the city of Sevastopol | 0 to 13.5% |
||
Participants of the Skolkovo project and innovative scientific and technological projects | |||
Income of foreign organizations not related to activities in the Russian Federation through a permanent establishment |
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Subparagraph 2 paragraph 2 | From the use, maintenance or lease (freight) of vehicles or containers in connection with the implementation of international transport | ||
Subparagraph 1 paragraph 2 | From all other income | ||
Income in the form of dividends |
|||
Subparagraphs 1, 2 paragraph 3 | Received from a foreign company or a Russian organization | ||
Subparagraph 3 paragraph 3 | Paid to a foreign company | ||
Subclause 1.1 clause 3 | Received MHC | ||
Subclause 1.2 clause 3 | Received by foreign persons on shares (shares) of MHK | ||
Operations with certain types of debt obligations |
|||
Income in the form of interest on certain types of securities | |||
Interest income on municipal securities | |||
Interest income on state and municipal bonds | |||
Income from the sale of shares and shares |
|||
Income from the sale of shares or stakes in the authorized capital of Russian and (or) foreign organizations (taking into account Articles 284.2 and 284.7 of the Tax Code of the Russian Federation) | |||
Income from the sale of shares, bonds of Russian organizations, investment shares, which are securities of the high-tech (innovative) sector of the economy (taking into account Article 284.2.1 of the Tax Code of the Russian Federation) | |||
Income from securities |
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Income from securities (other than dividends) issued by Russian organizations, the rights to which are held in depo accounts of foreign nominee or authorized holders, depository programs | |||
Taxation of individual bases |
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The base determined by the taxpayers specified in paragraph 1 of Art. 275.2 of the Tax Code of the Russian Federation, when carrying out activities related to the production of hydrocarbon raw materials at a new offshore hydrocarbon field | |||
The base determined by taxpayers - controlling persons on income in the form of profits of foreign companies controlled by them |
* According to paragraph 6 of Art. 284 of the Tax Code of the Russian Federation, the amount of tax calculated at the tax rates established by paragraphs 1.4, 1.6, 2 - 4 of this article is subject to transfer to the federal budget.
The income tax rate is 20 percent, including 3% to the federal budget and 17% to the regional budget. The article contains a large table for the remaining rates, as well as tax calculation rules, free reference books and useful links.
The following guides (you can download them) will help you report on income tax without any problems:
Since the “profitable” payment of a legal entity is made to the budgets of two levels (all-Russian and regional), then for all types of taxable transactions, the corporate income tax rate is determined by pairs of indicators. Typically, the most common types of income are subject to a basic tariff of 20 percent of the taxable base, of which, from 2017 to 2024, 3 percent goes to the state budget of the all-Russian level, and 17 percent to the budget of the regional level. This is an exception to general rule The Tax Code of the Russian Federation, according to which 2 percent of the taxable base is due to the all-Russian budget, and 18 percent to the regional budget. This rule was in effect until 2017 and is expected to continue to apply after 2024.
In addition to the general corporate income tax rate, there are other tariffs established for certain types of taxable income and transactions. They are listed below - in a large table, broken down by tariffs.
Other guides on taxes and fees
After reviewing the corporate income tax rate, do not forget to look at the following sample reports:
Tax declaration - online!
The current declaration form is applied starting from the reporting for 2016, in accordance with the order of the Federal Tax Service dated 10/19/16 No. ММВ-7-3/572@. The previous form, approved by order of the Federal Tax Service of November 26, 2014 No. MMV-7-3 / 600@, became invalid due to the fact that it did not reflect the changes that had been made to the Tax Code by that time. Since taxation rules are constantly being adjusted, it is possible that the current form of "profitable" reporting will be updated once again. Therefore, in order not to keep track of all changes and not to verify the details of the forms manually, it is recommended to draw up a declaration automatically - in the BukhSoft program.
An income tax return is available in the BukhSoft program. The report is always on the current form, taking into account all changes in the law. The program will fill out the form automatically. You will only have to download it in electronic format. Before being sent to the tax office, the declaration is tested by all verification programs of the Federal Tax Service. Try it for free:
Income tax return online
The concept of corporate income tax
In order to correctly calculate the payment to the budget, it is necessary to determine the terminology and basic concepts. They are established for any tax payment by the Tax Code of the Russian Federation. In accordance with its rules, profit is understood as a positive difference, expressed in monetary terms, between taxable income and recognized expenses. Moreover, the Tax Code of the Russian Federation applies certain requirements to income and expenses that form the taxable base.
What is taxable income
Only amounts corresponding to the concept of economic benefit, which can be assessed in monetary or in-kind terms, are considered income. All income in terms of "profitable" taxation is divided into:
- taxable proceeds from the sale of property, works, services, property rights;
- taxable non-operating income;
- non-taxable receipts that do not affect the final amount of the payment.
What are recognized expenses
Expenses are money or property spent that are economically sound and supported by properly executed documents. All possible expenses for the purposes of "profitable" taxation are divided into:
- amounts associated with production and sales;
- non-operating;
- does not reduce taxable income.
In turn, the costs of production and sale are divided into:
- material;
- for wages;
- others;
- depreciation.
In addition, you can represent the costs of production and sale as:
- costs in connection with the manufacture of products, the purchase and resale of goods, the performance of work, the provision of services, the acquisition and exercise of property rights;
- the cost of operating fixed assets, including their repair and maintenance;
- R&D costs;
- insurance premiums and contributions for voluntary and compulsory insurance;
- spending on the development of natural resources;
- other expenses in connection with production and sale.
Zero payment rate
The second most common income tax rate is zero percent. Here are the main transactions that are subject to preferential taxation.
- the firm's ownership of this share lasts continuously for 365 days or more.
- Income of legal entities belonging to the category of agricultural producers.
- Excess of income over expenses of educational and medical organizations subject to the conditions established by the Tax Code of the Russian Federation.
For more information on the amounts and transactions subject to zero taxation when working on DOS, see below.
Income tax in the Russian Federation, transferred only to the federal budget
For some types of income, payments when working under the general tax regime must be made only to the federal budget, while the corporate income tax rate is 0 percent. These include, for example, the following types of income:
- interest on municipal-level securities issued for three years or more before January 1, 2007;
- interest on mortgage-backed bonds issued before January 1, 2007;
- interest on regional and municipal Russian securities;
- interest on mortgage bonds if they were issued after January 1, 2007;
- receipts from international transportation;
- lease payments due for the use of air or sea transport;
- receipts in the form of rental payments for the use of containers involved in international transportation;
- profit from hydrocarbon production at a new offshore field, etc.
The table below will help you quickly find out how much income tax is in 2019 for various receipts and operations and at different rates. All taxable incomes are grouped depending on the applicable rates as:
- zero tariff;
- tariff when paying only to the federal budget;
- tariff when paying only to the regional budget.
Table. What percentage of income tax in 2019
Admission |
Interest rate |
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For nationwide payment |
For regional payment |
|
Zero tariff |
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Interest on:
|
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Dividends due to a Russian company from participation in other legal entities if, as of the date of the decision to pay dividends:
|
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Income of legal entities-agricultural producers |
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Profit from rendering:
|
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Gain on sale, redemption or other disposal:
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Tariff only for the federal budget |
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Interest on:
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Receivable rental payments for use:
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Receipts from international shipments |
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Actions in the form:
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CFC profit |
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Profits from hydrocarbon production at new offshore fields |
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Tariff for payment only to the regional budget |
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Profit of legal entities participating in regional investment projects |
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Profit of legal entities participating in SEZ |
no more than 13.5 |
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Profit of residents of the OSED territory and the free port of Vladivostok |
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Profit from an investment project in the SEZ in the Kaliningrad region |
0 in the first six years from the date of receipt of profits for the first time |
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1.5 in the next six years |
8.5 in the next six years |
Indicators for calculating income tax in the Russian Federation
The tariff at which the amount payable to the budget is determined is applied as part of a formula that follows from the norms of the Tax Code of the Russian Federation. The indicators of the formula are the elements of "profitable" taxation, defined by the Tax Code of the Russian Federation.
As you know, any tax payment is considered established only if the following elements are legally defined for it:
- tax object. For "profitable" taxation, these are sales profits and non-operating receipts, reduced by the amount of economically justified and documented expenses;
- taxable base, that is, profit in monetary terms, calculated according to the rules of Chapter 25 of the Tax Code of the Russian Federation;
- tax period, for "profitable" taxation it is a calendar year;
- corporate income tax rate, which varies depending on the type of operation. See the large table below for more details;
- the procedure for calculating the payment, that is, formalized rules on how to calculate the taxable base, apply the payment rate to it and calculate the total amount to be transferred to the budget;
- the terms and procedure for transferring payments to the budgets of the corresponding level. Depending on the method of calculation and frequency of payments, transfers may be required quarterly or monthly.
How much income tax to pay to the budget
The rules on how often and when to make "profitable" payments to the budget are established by the Tax Code of the Russian Federation. There are currently three payment options available:
- on the profit of the completed quarter;
- by actual profit.
Depending on the method of calculating the amount payable to the budget, the deadlines for its payment also differ. So, when calculating a payment based on actual profit, funds must be transferred monthly, the deadline is the 28th day of the month following the reporting one.
And if the tax is determined on the basis of the profit of the past quarter, then it must be paid depending on whether the proceeds from sales for the last four quarters exceed 15 million rubles:
- or every month
- or quarterly.
The deadline in this case is the 28th day of the month following the reporting period, month or quarter.
What is the percentage of income tax according to the formula
How much income tax to substitute in the formula depends on the type of income or operation. For example, the most general formula for taxing the most common receipts at the basic rate is as follows:
In particular, the indicator of how many percent of income tax to pay to the all-Russian budget can be seen from the formula:
How to calculate the payment amount
Let's give an example of the calculation using the formulas above for the case when the company makes payments every quarter based on the receipts of the previous quarter.
Example
Symbol LLC makes a “profitable” payment quarterly based on the profit of the past quarter at the basic rate:
- 3 percent - to the all-Russian state budget;
- 17 percent - to the regional budget.
In the first quarter, taxable proceeds to Symbol from sales and non-sales transactions amounted to 3,000,000 rubles, while recognized expenses amounted to 2,000,000 rubles. So, payments for the first quarter are equal to:
- to the all-Russian state budget - 30,000 rubles;
- to the regional budget - 170,000 rubles.
Applying the general tax regime, as well as, in certain cases, organizations on special tax regimes. Let's see what the income tax rate is today.
Corporate income tax 2019: how many percent
Corporate income tax in 2019 in most cases is calculated at the basic rate of 20% (clause 1, article 284 of the Tax Code of the Russian Federation). Tax payments in 2019-2024 distributed among the budgets as follows:
- 17% go to the budget of the constituent entities of the Russian Federation;
- 3% - to the federal budget.
At the same time, the rate of corporate income tax for 2019, to be credited to the budget of a constituent entity of the Russian Federation, by regional legislative act may be reduced.
Income tax 2019: other rates
For certain types of income, other income tax rates are established. How many percent they make up and in what cases they are used, is indicated in the table below.
Type of income | Income tax: rate 2019 |
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Dividends received by a Russian organization from Russian or foreign organizations (clauses 1.2, clause 3 of the Tax Code of the Russian Federation) | 13%, but in certain cases - 0%. |
Interest on a number of state and municipal securities (clause 1 clause 4 article 284 of the Tax Code of the Russian Federation) | 15% |
The tax base of organizations that maintain medical or educational activities(except for income in the form of dividends and from transactions with certain debt obligations) (clauses 1.1, 3, 4 of article 284, article 284.1 of the Tax Code of the Russian Federation) | 0% |
Tax base for transactions related to the sale of shares in the authorized capital under certain conditions (clause 4.1 of article 284 of the Tax Code of the Russian Federation) | 0% |
Above are not all types of income for which corporate income tax must be calculated at a rate different from the main one. Other cases can be found in Art. 284 of the Tax Code of the Russian Federation.
The amount of income tax 2019
The amount of income tax in 2019, as before, is determined as the product of the tax base and the corresponding rate (clause 1, article 286 of the Tax Code of the Russian Federation).
Is the corporate income tax rate progressive?
The progressive scale of taxation implies the application of a higher rate with larger amounts of income. That is, the higher the person's income, the higher the rate at which tax must be calculated from him.
So the corporate income tax rate is fixed and does not depend on the amount of income received. Therefore, it is impossible to consider corporate income tax as “progressive” from this point of view.
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
Bet amount | Who applies |
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0% | Organizations that conduct educational and (or) medical activities (with the exception of income in the form of dividends and interest on securities (clauses 3 and 4 of article 284 of the Tax Code of the Russian Federation, article 284.1 of the Tax Code of the Russian Federation (clause 1.1 of article 284 of the Tax Code of the Russian Federation) |
Social service organizations (with the exception of income in the form of dividends and interest on securities (paragraphs 3 and 4 of Article 284 of the Tax Code of the Russian Federation)) and taking into account the features established by Art. 284.5 of the Tax Code of the Russian Federation (Clause 1.9 of Article 284 of the Tax Code of the Russian Federation) | |
Organizations on income from the sale or other disposal of shares in the authorized capital of Russian organizations, as well as shares of Russian organizations, taking into account the specifics established by Art. 284.2 of the Tax Code of the Russian Federation (Clause 4.1 of Article 284 of the Tax Code of the Russian Federation) | |
Organizations on income in the form of dividends, if at least 50% of the contribution (share) of the organization receiving dividends has been held continuously for at least 365 calendar days, and if certain conditions(clause 1 clause 3 article 284 of the Tax Code of the Russian Federation) | |
13% | Russian organizations on income received in the form of dividends (except when dividends are taxed at a rate of 0%), as well as on income in the form of dividends received on shares, the rights to which are certified by depositary receipts ( |