ND for 1st quarter profit. Cheat sheet for calculating income tax and advance payments for the first quarter

The income tax return for the 1st quarter of 2018 (hereinafter referred to as the DNP) is drawn up in accordance with the rules introduced by Order of the Federal Tax Service of Russia No. ММВ-7-3/ dated 10/19/2016. We have compiled visual instructions to make it easier for you to prepare the document and report to the tax authorities.

Who submits the income tax return?

The current KND form 1151006 was introduced starting with reporting for 2016. All legal entities - organizations operating on the territory of the Russian Federation must submit it:

• Russian and foreign companies paying tax in Russia and operating on OSNO.
• Tax agents for payments to taxpayers at their location based on the results of each period in which such payments were made.
• Responsible participants submit reports on the consolidated group at the place of registration of the agreement on the formation of such a group.
• Companies under special regimes for transactions with securities issued by the Russian Federation and dividends of foreign companies.

If the activity was not actually carried out, but the company was not officially liquidated, it is obliged to file a zero.

When to submit - once a month or quarterly?

The tax period for income tax is a calendar year. The reporting period can be a month (two, three...) or a quarter. How to determine who and when to submit the reporting form to the Federal Tax Service?

IMPORTANT

Companies report quarterly with quarterly tax advances. If the calculation is based on actual profit, then the declaration must be submitted monthly.

The DNI for the 1st quarter of 2018 must be submitted by April 28, 2018. State employees and non-profit organizations fill out the report form once a year at the end of the tax period.

How and where to submit a declaration

Article 80 of the Tax Code of the Russian Federation, paragraph 3, fixed possible methods of submitting the form:

• Personally or through your representative by proxy on paper.
• Through the EDF operator in electronic form.
• By Russian Post by valuable letter with an inventory of the contents.

IMPORTANT

Not everyone can pass the DNP on paper. If the company has 100 or more people, the document must be sent only online via TKS with an electronic signature.

If you make a mistake in the method of submitting the form, there will be a fine of 200 rubles. on the basis of the norms of the Tax Code of the Russian Federation, Art. 119.1.

Regardless of the delivery option - in person on paper or electronically - the data is sent to the Federal Tax Service at the location of the organization. If you have a division, you can choose where to send the form - to the head IRS or to the tax office at the location of the division.

Can I be fined for being late in submitting a report?

If you submit the reporting form after the official filing deadline, you will face a fine of 200 rubles. (Article 126 of the Tax Code of the Russian Federation), as well as administrative sanctions of up to 500 rubles. or a warning to officials (Article 15.5-15.6 of the Administrative Code).

IMPORTANT

Late submission of the tax return for the year will entail penalties of up to 30% of the tax amount, minimum - 1000 rubles. (Article 119 of the Tax Code of the Russian Federation).

Composition of the income tax return

The report includes the following sections:

• Sheet 01 - title sheet.
• Section 1.1 is final.
• Sheet 02 - tax calculation.
• Sheet 02 continued.
• Appendixes to sheet 02 - calculations.

Applications are filled out only if the taxpayer had relevant transactions that formed the taxable base for income tax.

The legislator, in addition to the DNP form, approved special instructions with step-by-step guidance on how to prepare the document. It is given in Appendix No. 2 to the already familiar Federal Tax Service Order No. ММВ-7-3/572.

Despite this, many people still have questions about filling out the form. We have developed a simple algorithm that will help cope with this task. Let's look at it with an example.

An example of filling out a declaration for the 1st quarter of 2018

The company JSC "Molotok" for the period from 01/01/18 to 03/31/18 received the following income:

• From sales in the amount of 100,000 rubles.
• From resale of goods - 25,000 rubles.
• Non-sales - 58,000 rub.

Her expenses are:

• Related to sales - 53,000 rubles.
• Related to the resale of goods - RUB 24,000. (of which 19,000 rubles went to purchase goods).
• Indirect, related to sales - 10,000 rubles. (of which 5,000 rubles are taxes under Article 270 of the Tax Code of the Russian Federation).
• Non-sales - 42,000 rubles. (of which 40,000 rubles are interest on loans and 2,000 rubles are penalties under agreements with counterparties).

Income tax is paid at a rate of 20%.

We make a preliminary tax calculation for the 1st quarter of 2018:

((100,000 + 25,000 + 58,000) – (53,000 + 24,000 +10,000 + 42,000)) * 20% = 10,800 rub.

Let's start filling out the form.

Step 1: Cover Page

At this stage, you need to correctly enter data about the company and the reporting period. You need to fill out the sheet as follows:

• 0 - adjustment number (we set 0, since we are submitting the first declaration for the 1st quarter of 2018). If we are submitting a correction, you should indicate the correction number: 1, 2, etc.
• 21 - tax (reporting) period. We have the 1st quarter, so we enter 21 (for the 2nd we would indicate 31, for 9 months - 33, for the year - 34).

IMPORTANT

For those reporting monthly, the period code is indicated sequentially, starting with 35 (January) and so on, for the year it will be 46.

• Tax code, INN/KPP, name, OKVED - are indicated in accordance with the constituent documents.
• The code for the place of registration is unified: large companies put it at 213, foreign taxpayers at 245, for domestic companies this code is 214.

All of the above information is certified by the taxpayer’s representative, and the date for issuing the report is set.

Step 2: fill out Appendix 1 to sheet 02 of the declaration

Although the DNP begins with Section 1, it is final and is filled out according to the application data. Therefore, we will start with them.

Adj. 1 Sheet 02 - fill out information about our income:

• Page 011 - revenue from sales of products/services of own production - 100,000 rubles.
• Page 012 - revenue from resale of goods - 25,000 rubles.
• Total in line 010 - 125,000 rubles.
• 040 - the sum of all income (sales) - 125,000 rubles.
• On pages 100 and 101 there will be the same value - 58,000 rubles. (non-operating income).

Step 3: enter the values ​​in Appendix 2 of Sheet 02

This form sheet is designed to reflect company expenses that will reduce the company's taxable income.

In our case, the costs will be listed as follows:

• 010 - 53,000 rub. (direct to sold products/services);
• 020 - 24,000 rub. (direct for resale of goods);
  • incl. 030 - 19,000 rub. (purchase price of resold goods);
• 040 - 10,000 rub. (indirect for implementation);
  • incl. 041 - 5,000 rub. (taxes under Article 270 of the Tax Code of the Russian Federation);

• 200 - 42,000 rub. (non-operating expenses);
  • incl. 201 - 40,000 rub. (interest on borrowed funds);
  • 205 - 2,000 rub. (sanctions for untimely fulfillment of contractual obligations).

Step 4: tax calculation, fill out Sheet 02

Everything is simple here:

• 010 (we transfer data from page 040 of Appendix 1 L. 02) - income from sales. In our case: 125,000 rubles);
• 020 (we take it from page 100 of Appendix 1 L. 02) - non-operating income, for us it is 58,000 rubles;
• 030 (taken from p. 130 Pr. 2 L. 02) - sales costs: 87,000 rubles;
• 040 (200 + 300 Pr. 2 L. 02) non-operating expenses: 42,000 rub.

The total is calculated as follows: 010 + 020 – 030 – 040 + 050.

Let's write this expression in numbers:

125,000 + 58,000 – 87,000 – 42,000 + 0 = 54,000 rubles - this is the tax base for income tax for 1 quarter. 2018 JSC "Molotok". The company will pay tax on this amount at a rate of 20%.

How is the tax rate broken down?

The legislator provided for the payment of tax in the following proportions:

• 20% - general rate: indicate on page 140;
• 3% - pay to the federal budget: register on page 150;
• 17% goes to the budget of your region: put on page 160.

In absolute terms it would look like this:

• 180 pages - 10,800 rubles;
• 190 - 1 620 (3%);
• 200 - 9 180 (17%).

JSC Molotok must contribute these amounts to the federal and regional budgets based on the results of work for the first reporting period of 2018.

At the end of each reporting period established by the inspection, companies are required by law to count and submit a declaration to the tax authorities, which states the amount paid to the state. This amount is displayed in a separate column when filling out line 210 for the reporting period. This column is an indicator of how much the enterprise will pay to the state in the form of advance payments.

What does line 210 consist of?

The declarant independently calculates the payment, which is paid in advance, based on the rate prescribed for the organization. Calculated from the beginning of the reporting period to the end. This is stated in Art. clause 1 of the Tax Code. There are exceptional cases when, when receiving income that has already been accrued and paid by a group of taxpayers, this amount is not indicated in the declaration (Article 286, paragraphs 4,5 of the Tax Code)

Line 210 of the declaration itself shows the income received by the enterprise and the contributions made to the budget. The indicators of lines 210 to 230 do not reflect the actual profit and loss of the organization. The line itself shows how the company pays tax, monthly or quarterly. If you correctly enter data into other sections, line 210 itself will not cause any difficulties when filling out. Based on the data already entered, line 210 indicators are generated.

Sequence of entering data into line 210

According to Article 286, paragraph 2, at the end of the reporting period, all declarants fill out declarations and transfer taxes to the state budget. In one reporting period the following amount is accrued:

• Advance payment is paid once a month in the 1st quarter of the current period. It is equal to the amount of payment that is due in the last quarter of the previous period.
• The monthly payment is paid to the budget in the 2nd quarter of the current period. It is equal to 1/3 of the amount of the advance payment, which was accrued in the first quarter of the current year.
• Payment every month, which is paid to the budget in the 3rd quarter. It is equal to 1/3 of the difference between the amount accrued for the six months.
• The monthly payment, which is paid in the 4th quarter, consists of 1/3 of the difference in the amount that was accrued for six months and nine months.

That is, you can specify it like this:

The Vesna LLC company makes transfers every month, divided into advance amounts.

Advance amount for monthly payment per 1 sq. of the current year is known and amounts to 30,000 rubles. Of them:

• 3,000 rubles goes to the Federal Treasury.
• 27,000 rubles goes to the Regional Treasury.

Throughout the first quarter, the company made transfers within the deadlines established by law. During the entire first quarter, Vesna LLC paid advances in the amount of:

• 3,000*3 = 9,000 to the Federal Treasury.
• 27,000*3 = 81,000 to the local budget.

At the end of the first quarter, the company receives an income of 100,000. Then the advance, or rather, its amount is (100,000*20% line 180) 20,000 rubles. Then the deduction is calculated as follows:

• 100,000*2% line 190 =2,000. Contributions to the Federal Budget.
• 100,000*18% line 200 = 18,000. Contributions to the local budget.

During the 1st quarter, Vesna LLC notified the tax office of changes in payments. Starting from the second quarter, the organization’s income did not exceed fifteen million rubles, so it stopped making monthly advance payments.

If for some reason the accountant filled out line 210 when filling out the return for the 1st quarter, and at the same time an application was submitted to cancel monthly payments, then the tax office will expect payment. To carry out a reversal operation, you must inform the inspector about it. This follows from Tax Code Article 286. clause 3.

How to fill out the sample

All income tax accruals - line 210 - are paid every month or quarterly. This data is reflected in document lines 210, 220, 230. In the declaration, this is sheet 2. To avoid errors that occur when filling out line 210 of the declaration, you can also use the following formula.

• D(1Q) L02S210= D (last year) L02S320;
• D(p/g) L02S210=D(1kv) L02 (s180+S290);
• D(9months) L02S210= D(p/g) L02 (S180+S290);
• D(year)L02S210=D(9months) L02 (S180+S290);

If, when calculating the proportional payment (advance payment), it turns out to be zero or negative, it means that no advance payments were made in the quarter. Based on the Tax Code Art. 287 clause 1, advance payments paid during the period are counted when paying payments at the end of the reporting period.

One reporting period means a year. Reporting periods are considered to be 1st quarter, half a year, 9 months, and one year, respectively. It follows that payments at the end of the period are counted against taxes at the end of the next period.

If a situation arises when the payment for nine months and for the 4th quarter is less, the taxpayer may underpay to the state treasury. The amount of money resulting from the difference between the two periods goes towards reducing the debt.

If income increases, then the company that issued quarterly advance payments will be required to switch to paying monthly payments. If the enterprise's profit exceeds fifteen million rubles, the organization is obliged to make monthly advances.

Enterprises pay advance income tax payments monthly or quarterly. The frequency of tax payment to the budget depends on the category of the organization and the amount of revenue received. Payers of advance tax are persons who use the general taxation system for accounting. The procedure for determining the amounts of obligations and the date of transfer are established in Art. 286, 287 Tax Code of the Russian Federation. In this article we will tell you about advance payments for income tax and give examples of calculations.

Obligation to make monthly payments

Options for monthly tax calculation based on actual profits and the results of financial indicators of the quarter are used.

Monthly payment option	Calculation order	Peculiarities
Monthly amount based on actual profit received	The profit received by the organization is determined by the cumulative total	Tax is calculated based on the results of the period, taking into account advance payments
Monthly, based on the results of the profit received in the quarter	Amounts are paid in equal installments calculated for the previous quarter.	When paying, amounts paid earlier during the year are taken into account with an additional payment based on quarterly results.

Obligation to pay quarterly advance payments

The company has the right to make advance payments quarterly. For a number of organizations, only quarterly tax payments are provided. In accordance with paragraph 3 of Art. 286 of the Tax Code of the Russian Federation, quarterly payments are made by organizations:

• Having revenue during the previous 4 quarters not exceeding an average of 15 million rubles for each quarter. Previous quarters are understood as periods that sequentially follow one another.
• Non-profit organizations that do not receive income from their activities.
• Foreign companies with official representative offices in the Russian Federation.
• Organizations financed from the budget (excluding museum, theater, concert activities, provided there is no income from business). Simple partnerships, investors and others named in a closed list.

Newly registered businesses pay quarterly payments until a full quarter has passed from the date of registration. Next, the entity must analyze the amount of revenue. Enterprises have the right to calculate tax quarterly until the revenue limit is reached in the amount of 5 million rubles per month or 15 million rubles per quarter. Once the amount is exceeded, organizations pay the amounts monthly from the next month.

Organizations that have switched to monthly tax payments do not make quarterly advance payments. Budgetary cultural institutions (museums, theaters and similar types) pay tax, if any, at the end of the year.

Tax payment deadlines and division by budget

The deadline for paying the quarterly payment coincides with the day the reports are submitted. The amount is transferred no later than the 28th day of the month following the end of the quarter. Reporting periods are considered to be quarter, half-year and 9 months. When paying tax monthly, the payment is due on the 28th of the next month. When transferring tax, the payment procedure is taken into account:

• Payment is made according to the budget classification code (BCC). An error in one symbol entails either the repayment of obligations for another type of tax, or the storage of the amount in the group of unclear payments until clarification is provided. Sanctions are not applied for transfers within the same budget.
• The transfer is made in two payments, broken down by budget. For the period from 2017 to 2020, distribution is carried out in the following order: 3% of the rate goes to the federal budget, 17% of the rate - in favor of the regions, with a total tax rate of 20% of the profit received.
• The rate sent to the regional budget can be reduced on the basis of laws adopted by the constituent entities. The minimum limit is 12.5%.

The procedure for determining the amount of the monthly advance payment

Payments are made only if there is a taxable base. If there is no advance payment amount in the billing period, payment is not made.

An enterprise that has received a loss based on the results of 9 months does not pay advance payments in the 4th quarter of the current year and the 1st quarter of the next year.

Procedure for calculating quarterly deductions

An enterprise paying quarterly advances calculates the amount of liabilities based on the profits received and the current tax rate. When calculating the amount of tax at the end of the reporting period, amounts previously transferred to the budget are taken into account.

Example of quarterly payment calculation

The organization LLC "Perekrestok" applies the OSN with the payment of income tax quarterly. Based on the results of the 1st quarter, the company determined a profit of 50,000 rubles, the second – 68,000 rubles. The accounting department of the enterprise determined the tax amount:

1. Based on the results of the 1st quarter: H1 = 50,000 x 20% = 10,000 rubles.
2. Based on the results of the 2nd quarter: H2 = 68,000 x 20% = 13,600 rubles.
3. The amount transferred in July: N = 13,600 – 10,000 = 3,600 rubles.

If an enterprise has a profit at the end of the 1st quarter, but at the end of 6 months there are losses, no tax is paid for the six months.

Additional payment and tax refund based on the results of the calendar year

Enterprises pay income tax based on the financial results of the calendar year, taking into account current preliminary deductions. The final amount of the organization's liabilities is indicated in the declaration. The difference between previously contributed amounts during the reporting periods and the final payment is transferred to the budget according to the deadline for submitting annual reports.

If at the end of the year the organization received negative indicators (loss), no additional payment is made, and the advance payments paid do not disappear and accumulate in the taxpayer’s personal account. For further use of funds, you must contact the territorial authority.

Refund of excess amounts transferred

Enterprises that incurred losses at the end of the year may have deductions based on the results of interim periods. A previously made advance is an overpayment and can be offset in future periods or returned at the end of the year after reporting. To return overpaid amounts, a person must submit an application to the Federal Tax Service indicating:

• Information about the Inspectorate to which the letter is sent.
• Details of the taxpayer enterprise.
• Reasons for the overpayment and period.
• The amount determined by the enterprise to be returned.
• Company account details for transferring funds.

The document is certified by the signature of the head of the organization and the seal. The application for return is submitted to the Federal Tax Service in person by a representative of the organization or sent to the Inspectorate by mail. The inspection makes a refund after reviewing the application and conducting a desk audit within 3 months after the application. The enterprise is certified in writing that a positive decision on the offset application has been made within 5 days.

If an enterprise has a debt to the budget of the same level, the Federal Tax Service may offset the overpayment against the arrears, penalties or fines attributed to the enterprise. The operation is carried out without the consent of the enterprise.

Taxation of profits of enterprises with different organizational forms

Payment of income tax differs between enterprises registered as a legal entity (for example, LLC) and individual entrepreneurs.

Conditions	OOO	IP
Type of basic tax	Income tax	Personal income tax
Calculation procedure	Income minus expenses	Income minus expenses
Bid	20% broken down by budget	13%
Advance payments	Monthly or quarterly until the 28th	July 15, October 15, January 15
Offsetting the advance amount	Taken into account when calculating	Likewise
Final payment	No later than March 28 of the following year	No later than July 15 after the end of the year

The deadlines for payment of income tax by small enterprises coincide with the payment dates made by enterprises of other sizes. The only relief is the possible replacement of an administrative fine with a warning when imposed on a manager in case of late payment of tax.

Small business organizations rarely use OSN. The preferential regime is the simplified tax system, under which a single tax is calculated and paid. Payment is made at the end of the year, and in the current year individuals make preliminary payments that are counted towards the final payment amount.

Responsibility for violation of the payment procedure

Violation of the deadlines for transferring advance parts of the tax entails the imposition of a penalty. The Federal Tax Service does not have the right to impose sanctions (fines) other than penalties. The amount is determined for each day of delay, including the date of payment after the due date. Collection is made at 1/300 of the refinancing rate in effect on the day the penalty is calculated.

The fine for non-payment of assessed tax is levied based on the results of the declaration submitted for the year. In case of non-payment of tax or its advance payments, the Federal Tax Service Inspectorate has the right to recover the missing amount from the enterprise’s account by sending a demand.

Category “Questions and Answers”

Question No. 1. When does an organization created in December begin to pay income tax?

The first deadline for which the company submits reports and pays tax will be the 1st quarter of the year following registration.

Question No. 2. Is there a deadline during which it is possible to return the amount that appeared on the organization’s personal account as an overpayment?

Refunds of amounts contributed in excess to the budget are made within 3 years after the payment transaction. After the expiration of the period, the amount will remain with the organization, but it will not be possible to use it.

Question No. 3. How is a late payment penalty calculated if the rate changes during the billing period?

If the rate changes during the period, the settlement segments are divided into different values ​​and the sanctions are further summed up. An enterprise can independently determine the size of the sanction by turning to the penalty calculator.

Question No. 4. Can an overpayment resulting from an arithmetic error be offset without filing a claim?

The majority of the Federal Tax Service is of the opinion that amounts excessively contributed by an organization based on an error can be taken into account by the payer in future accruals. To eliminate unnecessary questions, it is necessary to clarify with the territorial body, which is registered with the enterprise, the need to submit an additional document.

Question No. 5. How to simplify the offset of overpaid tax?

Enterprises that have personal accounts registered with the Federal Tax Service simplify the offset procedure. Applications submitted electronically are processed promptly and without wasting time on personal submission of the document.

Organizations (and their OPs) whose sales income for the previous 4 quarters do not exceed an average of 15 million rubles for each quarter have the right to pay only quarterly advances on income tax. (Clause 3 of Article 286 of the Tax Code of the Russian Federation).

Reporting period for income tax

For organizations that pay exclusively quarterly advances, the reporting periods are the first quarter, half a year, 9 months (Clause 2 of Article 285 of the Tax Code of the Russian Federation).

The tax period for such organizations is the calendar year (clause 1 of Article 285 of the Tax Code of the Russian Federation).

Income tax rate

For 2017-2020 The following income tax rates are established (clause 1 of Article 284 of the Tax Code of the Russian Federation):

• to the federal budget - 3%;
• to the regional budget - 17%.

True, the authorities of the constituent entities can reduce the tax rate credited to the regional budget for some categories of payers. At the same time, the regional rate cannot be less than 12.5% ​​in 2017-2020.

Calculation of advances on income tax

The amounts of quarterly advances are calculated during the calendar year on an accrual basis (clause 2 of Article 286 of the Tax Code of the Russian Federation). The advance amount for the first quarter is calculated as follows:

Advance amount for the 1st quarter (page 180 of Sheet 02 of the Declaration for the 1st quarter) = Tax base (page 120 of Sheet 02 of the Declaration for the 1st quarter) x Tax rate (page 140 of Sheet 02 of the Declaration for the 1st quarter)

The advance amount for each reporting period is calculated in the same way.

The annual tax amount is calculated as follows:

Tax amount for the year (page 180 of Sheet 02 of the Declaration for the year) = Tax base (page 120 of Sheet 02 of the Declaration for the year) x Tax rate (page 140 of Sheet 02 of the Declaration for the year)

Calculation of the advance amount to be paid additionally to the budget

The amount of the advance, subject to additional payment to the budget at the end of the next reporting period, is calculated taking into account previously paid advances (clause 2 of Article 286 of the Tax Code of the Russian Federation):

Advance amount for the 1st quarter, subject to additional payment to the budget (line 270 + line 271 of Sheet 02 of the Declaration for the 1st quarter) = Advance amount for the 1st quarter (line 180 of Sheet 02 of the Declaration for the 1st quarter)

Advance amount for the half-year, subject to additional payment to the budget (line 270 + line 271 of Sheet 02 of the Half-Year Declaration) = Advance amount for the half-year (line 180 of Sheet 02 of the Half-Year Declaration) - Advance amount for the first quarter (line 210 of Sheet 02 Declarations for the half-year = page 180 of Sheet 02 Declarations for the first quarter)

Advance amount for 9 months, subject to additional payment to the budget (line 270 + line 271 of Sheet 02 of the Declaration for 9 months) = Advance amount for 9 months (line 180 of Sheet 02 of the Declaration for 9 months) - Advance amount for half a year (line 210 Sheet 02 Declaration for 9 months = page 180 Sheet 02 Declaration for half a year)

The annual amount of tax that needs to be paid to the budget is determined as follows:

Amount of tax for the year subject to additional payment to the budget (line 270 + line 271 of Sheet 02 of the Declaration for the year) = Amount of tax for the year (line 180 of Sheet 02 of the Declaration for the year) - Advance amount for 9 months (page 210 of Sheet 02 Declarations for the year = page 180 of Sheet 02 Declarations for 9 months)

By the way, if the advance payment/tax for the current reporting period/year is less than the amount of advance payments for previous reporting periods, then you do not need to pay anything to the budget (Clause 1, Article 287 of the Tax Code of the Russian Federation). This is possible, for example, when receiving a loss.

Please note that we have provided general formulas for calculating advance/tax. For organizations paying trade tax, as well as for organizations paying tax outside the Russian Federation, the amount of which is counted towards the payment of income tax, the advance/tax is calculated slightly differently.

Deadline for payment of advances based on actual profit

Advance payments are paid no later than the 28th day of the month following the reporting period (clause 1 of article 287, clause 3 of article 289 of the Tax Code of the Russian Federation). The tax at the end of the year is paid no later than March 28 of the year following the reporting year (

Income tax is one of the main sources of formation of the State budget of the Russian Federation.

Profit tax is a direct tax, the amount of which is determined by the difference between the income and expenses of the enterprise.

Who is the income tax payer?

Payers of income tax are the following persons:

• All Russian legal entities that are subject to the general taxation system;
• Foreign enterprises that operate through permanent representative offices in Russia;
• Foreign enterprises that are recognized as tax residents of the Russian Federation according to an international treaty;
• Foreign enterprises, their actual location is on the territory of the Russian Federation, unless other conditions are provided for by an international treaty.

Who is not a profit tax payer?

Legal entities that do not pay income tax include:

• Russian legal entities who have chosen a special taxation regime, for example, Unified Agricultural Tax, simplified tax system, unified income tax, or an enterprise to pay tax on the gambling business;
• Participants of the Skolkovo Innovation Center project

The tax base

In order to calculate the taxable base when paying income tax, it is necessary to multiply the tax rate by the difference between the income and expenses of the enterprise. If the amount of income is less than the amount of expenses, then the tax base is equal to zero. The enterprise's profit is determined on an accrual basis from the beginning of the calendar year. The income tax legislation provides for different rates, so an enterprise must calculate income separately for each type of activity.

Income tax rate

In accordance with the Tax Code of the Russian Federation, the income tax rate is 20%, of which 2% is transferred to the federal budget, and 18% is transferred to the local budget of the Russian Federation.

• For legal entities – residents (participants) of special economic zones and free economic zones;
• For enterprises that are participants in regional investment projects;
• for legal entities that have received the status of resident of the territory of rapid socio-economic development or the free port of Vladivostok

Tax period for transferring income tax

The tax period for income tax is the calendar year. After the end of the tax period, the final payment for income tax is paid, taking into account all advance payments during the year, and a tax return for income tax is submitted.

There are also reporting periods for income tax, which are divided into two groups:

• quarterly reports;
• monthly reports.

The enterprise independently chooses what reporting period it will have for income tax and it must be indicated in the regulatory documents of the enterprise. Depending on which reporting period the company chooses, then at the end of this reporting period it must not only transfer advance payments for income tax, but also submit a tax return for income tax.

What are the deadlines for remitting income taxes?

Income tax payments are divided into the following categories:

Methods for calculating income tax

When calculating profits, you can use different methods for calculating income tax. Let's look at each one separately:

The first method is the accrual method., in this method, the income and expenses of the enterprise are taken into account only in the period in which they are incurred, regardless of when the funds were received into the account or debited from the account to pay for the goods;

The second method is the cash method., in this method, enterprise income and expenses are taken into account when they actually arrived or were debited from the enterprise’s account. That’s why it’s called cash: money received into the account necessarily reflects income, money sent from the account to pay for goods, services or work immediately reflects expenses. This method can be used by legal entities that are subject to the general taxation system and whose revenue for the previous 4 quarters did not exceed 1 million rubles for each period.

Since the cash method has certain limitations, almost all enterprises use the accrual method.

Income tax return for the 3rd quarter

Regardless of how the company generates its reports monthly or quarterly, one form is used when filling out the income tax return. This is the form we will take to reflect the data in the 3rd quarter.

When filling out the income tax return for the third quarter, in a certain line that is located on the title page, you must indicate the coding of this period. This coding is different for all taxpayers, namely:

• 15 - for a declaration generated quarterly for a consolidated group of taxpayers;
• 33 - for a declaration created quarterly by an ordinary taxpayer;
• 43 - for a declaration generated monthly by an ordinary tax payer;
• 65 - for a declaration created monthly for a consolidated group of taxpayers.

In addition to the title page, it is also necessary to fill out certain sections, namely:

Section 1.1 of Section 1 – reflects the amount of tax that must be paid in the reporting period;

Sheet 02 – displays summary data for tax calculation;

Appendix No. 1 and No. 2 to sheet 02 - data on income and expenses that are involved in calculating tax are reflected

All other sections are filled out as needed; in the 3rd quarter there is no need to include in the declaration sections that are filled out during annual reporting.

Features of entering data for the 3rd quarter

When filling out an income tax return with monthly payments, the declaration must reflect the accrual of advance payments for the next quarter, and the main feature of this period is that it is also necessary to reflect advance payments for the first quarter of the next year.

To do this, in sheet 02 you need to use not only lines 290–310, usually filled out in the interim report, but also lines 320–340, the name of which directly indicates the inclusion in them of the amounts of advances accrued for the 1st quarter of the next year.