Advances for income tax. Income tax: down payments

Payment of advance payments for income tax is an obligation common to many large businesses. At the same time, its implementation presupposes that the accounting department of the organization performs rather complicated calculations related, first, to calculating the actual value of the corresponding transactions, and secondly, determining the frequency of making advances to the budget. How can both problems be solved?

Who should pay advances on income tax?

To transfer to the state advance payments on the profit tax should all those firms which, in principle, are the subjects of payment of the relevant fee. These are all Russian legal entities (LLC, JSC), foreign organizations (in the form of representative offices operating in the Russian Federation on the terms of an international treaty or having control bodies in Russia) that do not use any of the alternative tax schemes - for example, USN, UTII Or ECHN, as well as not paying taxes on gambling. In addition, residents of the Skolkovo center have been released from the fulfillment of such an obligation as the payment of income taxes.

Terms of payment of taxes and advances

The fee in question is to be paid a year before the deadline for submission of a declaration on it to the Federal Tax Service. Advance payments for the tax in question can be carried out quarterly or monthly. In the first case, they must be transferred to the budget also before the submission of declarations, in the second - up to the 28th of the month that follows the past. Data on the amount of the fee that is payable to the state are reflected in the declaration, which must be transferred to the Federal Tax Service after the reporting period.

Calculation of advance payments on income tax: what to pay attention to

The way in which the advance payments for income tax should be calculated and paid is stated in the provisions of art. 285, 286, 287 of the Tax Code of the Russian Federation.

So, in accordance with the provisions of the Code, Russian enterprises should make the appropriate collection to the budget both for the year and in advance. These can be transferred to the state in 3 variants.

First, advances for income tax are paid on the basis of the results of the first quarter, six months and nine months, if the average quarterly revenue of the firm does not exceed 10 million rubles.

Secondly, the corresponding payments are transferred monthly to those firms that notified the Federal Tax Service about such a method of settlements with the state.

Thirdly, if the firm has a monthly revenue of more than 10 million rubles on average or has not notified the Federal Tax Service of its desire to pay income tax advances under the second scheme, then corresponding payments to the budget must be made after 1 quarter, 6 months, 9 months and Results of each month.

Let's consider practical nuances of calculation of advance payment on gathering about which there is a speech.

How to calculate the average revenue?

If the firm pretends to transfer advances on income tax under the first scheme, then its revenue, as we noted above, should not on average exceed 10 million rubles for the quarter. But how should company accountants determine the relevant indicator and be sure that if they get acceptable figures they will be correct?

Experts recommend taking into account in the revenue structure only those receipts that are formed through the sale of goods produced, services provided, as well as property rights. In the turnover should not include, in particular, non-operating income, as well as those listed in the provisions of Art. 251 of the Tax Code. At the same time, revenue must be calculated without VAT and excises.

In addition, the date of determining revenue depends on which method of revenue recording is accepted in the organization - cash or accrual. Let us consider the specifics of the corresponding approaches in more detail.

Methods of determining revenue: cash and accruals

What is the cash method? It involves fixing the proceeds of the enterprise only after it delivers the goods or services in accordance with the prepayment. Or after the payment is received for the goods delivered and services provided.

In turn, the accrual method assumes the firm's recognition of revenues regardless of whether virtually all phases of legal relations have been implemented with the participation of the parties. That is, revenue can be fixed by the firm immediately after receiving the advance payment. Either immediately after she delivers the goods or services and expects payment in accordance with the contract.

Calculation of average revenue: formula

As for the definition of the average turnover, the data for the previous 4 quarters are summarized, and then divided by 4. If the result is less than 10 million rubles, then the advance payment of the profit tax can be made in accordance with the first scheme. However, after the end of the reporting quarter, the calculation of the average amount of revenue must be carried out again.

How to calculate quarterly payments?

Another task of the accountant is to calculate the actual payments for the profit tax, which must be transferred to the budget. The amount of the relevant transaction is determined on the basis of figures reflecting the actual profit of the firm, which is calculated on an accrual basis, but taking into account those payments that have already been transferred to the state earlier.

If it is necessary to pay profit tax for the quarter, advance payments for the relevant period are determined on the basis of the product of the amount of the tax base for the approved collection rate, but the final figure for the contribution is determined on the basis of the difference between the reporting payment and what was contributed to the budget in the previous period .

It will also be useful to consider what the current rate of collection in question is.

Income tax rate

The basic rate determined by the state for the tax in question is 20% of the proceeds. At the same time, the relevant percentage of income tax is divided into 2 parts - 2% is transferred to the federal budget, 18% - to the regional budget. Subjects of the Russian Federation also have the right to lower the corresponding indicator. But up to a certain limit - the regional percentage of the profit tax should be equal to or exceed the indicator of 13.5%.

How to calculate monthly payments?

Let's consider further how the company should calculate monthly payments. What are the main nuances of this procedure? If the firm contributes a monthly income tax to the budget, the advance payments are calculated according to the following scheme.

The determination of the amount of the collection in question depends on which specific quarter is involved.

If the profit tax is charged in the 1st quarter, then it is necessary to take into account 2 indicators:

- the amount of the monthly payment of the income tax, which is subject to transfer to the budget in the 1st quarter;

- the amount of the fee, which was paid to the state in the fourth quarter of last year.

The tax legislation of the Russian Federation requires the accountant to determine 1 indicator as equal to the 2nd.

If the profit tax is charged in the 2nd quarter, then 2 indicators are taken into account:

- Monthly payment for the 2nd quarter of this year;

- quarterly payment, determined by the results of the first quarter of this year.

The accountant determines the value of 1 indicator, as corresponding to 1/3 of the size of the 2nd.

If the profit tax is charged in the 3rd quarter, then the third indicator is taken into account:

- Monthly payment made in the 3rd quarter;

- quarterly payment, which is determined by the results of the first quarter;

- quarterly payment, which is determined by the results of the half year.

The accountant calculates the value of the first indicator, based on the difference between the third and the second, which is divided by 3.

If the income tax is calculated in the 4th quarter, then, again, 3 indicators are taken into account:

- monthly payment, transferred to the state in the 4th quarter;

- Quarterly payment for half a year;

- quarterly payment for 9 months.

The value of the first indicator is determined by a scheme similar to that considered above: first, the accountant subtracts the second from the third indicator, then divides the result by 3.

Example of calculation of a quarterly payment

Let us now consider how the profit tax can be calculated in practice. The example of calculating the quarterly payment for the relevant collection will be very simple. The advance for the tax for the first quarter is determined by the proceeds - let it be equal to 100 thousand rubles, and the rate set for the collection - let it be standard and equal to 20%. The payment, therefore, will be 60 thousand rubles.

In turn, the advance on the tax for the 2nd quarter will be determined as the difference between the current amount of the fee and that paid in the previous period. For example, if in the second quarter the firm should pay 100,000 rubles to the state, then in fact it must pay 40,000 rubles.

Example of calculating a monthly payment

In turn, the calculation of the monthly advance on the tax may involve the use of a more complex formula. For example, if we need to calculate the payment in the 1st quarter, then, as we noted above, it should be equal to what was determined for the fourth quarter of the previous tax year. In turn, the second indicator is defined as the difference between quarterly payments for 9 months and half-year divided by 3. If the value of the first indicator is 100 thousand rubles, and the second one, for example, 70 thousand, then the monthly payment in 1 quarter, identical to that , Which is calculated for the fourth quarter of the previous tax year, will be 10 thousand rubles.

Calculation of advance on income tax: nuances

Consider some of the nuances that characterize such a procedure as paying taxes on profits on an advance schedule.

First of all, experts recommend paying attention to the fact that if an accountant in the current quarter finds a smaller amount of profit than in the previous one, or if a loss is identified, it is necessary to transfer the collection in question to the state in one way or another. However, the corresponding payments will have the status of an overpayment, and they can be offset against future obligations, and in some cases - returned from the budget.

Another nuance is typical for the reflection of data on monthly payments in the declaration. According to experts, there is no need to fix corresponding transactions for the first quarter of this year. The fact is that such payments are identical to those that are introduced to the budget in the fourth quarter of the previous tax year and are included in the declaration for 9 months.

Above we noted that the definition of the amount of revenue taken into account when choosing a scheme for paying the fee in question to the budget depends to a large extent on which method of revenue fixing the organization uses - cash or accruals. The nuance in this case is that with the cash method, it is necessary to include the advances received in the revenue structure. The profit tax, therefore, is calculated taking into account the prepayment for goods and services. Which at the time of receiving the corresponding amounts from the counterparty may not even be granted to him. In turn, with the accrual method in the revenue structure, you do not need to take into account the advances received. In this case, the profit tax is determined only after the firm has completed all stages of legal relations with the counterparty related to the supply of goods or the provision of services.