Selections from magazines to the accountant. Income tax rate Income tax in the Russian Federation

Corporate income tax rate in 2017. How to calculate income tax, what are the deadlines for paying income taxes.

Income tax in Russia

Income tax is applied in all progressive countries. It carries several fundamental functions:

For a company, income tax rates are one of the most proven indicators of a company's performance: it is the average value of the tax burden that is imposed on all of the company's income. If we imagine income tax in the form of a mathematical fraction, then the numerator will contain the total amount of all taxes, and the denominator will contain the total income from all types of the company's activities.

Taking into account the complexity of Russian tax legislation, using the effective income tax rate, one can understand the efficiency of an organization's work, and objectively assess its profitability.

Income tax rate in 2017

The income tax rate is the difference between the profit and loss of the organization, the profit of the company minus the amount of established deductions.

The object of taxation, according to Art. 274 of the Tax Code of the Russian Federation, the profit of the enterprise for the reporting period is recognized excluding excise taxes and value added tax. Not taken into account in determining income, according to Art. 251 of the Tax Code of the Russian Federation:

In turn, profit is defined as the difference between the income received and the expenses incurred in the same period. In this case, all costs must not only have documentary evidence, but also be justified from the point of view of the economy of the enterprise.

Income tax payers are (Article 246 of the Tax Code of the Russian Federation):

Income tax means as an object the profit received by the taxpayer (minus the amount of production, commercial and transport costs):

How much interest is the income tax rate in 2017? As in the previous year - 20%. However, in 2017, the ratio between the federal and regional budgets changed. In 2016, contributions were distributed: regional - 2%, federal - 18%. In 2017 - 3% and 17%, respectively. The new rates are accepted for the period from 2017 to 2020.

At the same time, a number of companies in 2017 can exercise the right to a zero profit rate. These are enterprises specializing in social, industrial, scientific activities, as well as providing household services to the population.

At the same time, do not forget that in order to receive tax benefits, you must comply with a number of stringent conditions throughout the entire reporting period. At the slightest deviation, the financial result will be subject to a full twenty percent rate.

By regional legislation, the rate in 2017 may be reduced to 12.5% ​​- this is the minimum possible rate specified in clause 1 of Art. 284 of the Tax Code of the Russian Federation.

Methodology for calculating the profit rate in the 2017 tax year

The calculation of the income tax rate is possible in several ways (see Fig. 1). One of the most common options:

Figure 1 - Method of calculating income tax

At the same time, it is necessary to understand that income and expenses should be clearly tied to a certain time period for which reporting is submitted. The question is whether the entrepreneur is ready to recognize them in this particular period of time. Art. 271-273 of the Tax Code of the Russian Federation defines two options for this situation:

Figure 2 - Non-operating income

When to submit the declaration

The tax period is the time period for which the taxable base and the amount of payment are formed. Many organizations make monthly advance payments of income taxes. In Art. 286 of the Tax Code of the Russian Federation indicates a list of those who do this on a quarterly basis.

The tax declaration must be submitted in the prescribed form in accordance with the order of the Federal Tax Service dated 03.22.12 No.ММВ-7-3 / 174 to the regional office at the location of the organization or its separate subdivision.

Since 2015, the form for filing the income tax return has been changed. It is submitted to the Federal Tax Service within 28 days after the close of the tax period. For some categories, you can submit reports for four, six, nine months, or monthly.

Please note that since January 1, 2017, the amount of interest has increased for late payment of taxes and contributions. If the first 30 days are delayed, the FTS, as before, will charge interest at a rate of 1/300 of the refinancing rate of the Central Bank of the Russian Federation, starting from the 31st day, the rate will be 1/150 of the refinancing rate.

Is it possible to reduce the tax base

Article 270 of the Tax Code of the Russian Federation specifies the types of spending that cannot be used to reduce the taxable base:

Dividends received by the owner of the organization on its own securities;

Fines and other payments required for payment to the state budget;

Contributions to the authorized capital, contributions to various partnerships.

Of course, such actions as non-issuance of sales and cash receipts, cash withdrawal, VAT minimization, use of offshore zones (for organizations conducting foreign economic activity) are also strongly discouraged, since they almost never escape the scrutiny of tax authorities. ...

Among the popular legal ways to reduce the tax base:

Training and retraining of employees;

Corporate clothing expenses;

Overestimation of expenses for rent, repairs, maintenance;

Depreciation and liquidation of fixed assets;

Costs associated with a company's trademark.

Every enterprise, regardless of the form of ownership, is looking for ways to legally reduce the taxable base. Not to cross the fine line of the law is the main task in this case, because there are many legitimate options.

In 2017, the procedure for writing off losses from previous years was changed. Earlier, profit could be reduced to zero by completely writing off losses from previous years. Now legislators have removed the 10-year limit, but the amount of the loss cannot reduce profits by more than half. The new procedure for the transfer of income tax losses from previous years applies to tax periods 2017 - 2020. For the past, 2016, taxpayers are still entitled to reduce the tax base for the entire amount of losses incurred in previous periods.

The procedure for recognizing income and expenses in tax accounting in the form of interest on continuing loan agreements and other similar agreements for a long time remained controversial and controversial.

From January 1, 2014, Federal Law No. 420-FZ of 28.12.2013 "On Amendments to Article 27.5-3 of the Federal Law" On the Securities Market "and Parts One and Two of the Tax Code of the Russian Federation" (hereinafter - Law No. 420- FZ) amendments have been made to paragraph 6 of Article 271 of the Tax Code of the Russian Federation and paragraph 8 of Article 272 of the Tax Code of the Russian Federation. Now there is an unambiguous procedure for determining income and expenses in the form of interest on continuing loan agreements and other similar agreements.

Clause 8 of Article 272 of the Tax Code of the Russian Federation establishes that under loan agreements or other similar agreements (including promissory notes drawn up in securities), the validity of which falls on more than one reporting (tax) period, for the purposes of this chapter, the expense is recognized as incurred and included in the composition of the corresponding expenses at the end of each month of the corresponding reporting (tax) period, regardless of the date (terms) of such payments provided for by the contract.

Thus, interest on loan agreements should be included in expenses when determining the tax base for income tax on a monthly basis throughout the entire term of the loan agreement, regardless of the term for their payment provided for by the agreement, if the term of its validity falls on more than one reporting (tax) period.

Also, Law No. 420-FZ, effective January 1, 2015, essentially abolishes cost rationing in the form of interest on debt obligations. As a general rule, interest on debt obligations will be expensed based on the actual rate. A similar rule is provided for the respective income.

But on debt obligations arising from controlled transactions, income (expense) will be recognized as the percentage calculated based on the actual rate, taking into account the provisions sect. V.1Tax Code on controlled transactions.

An exception is when a bank is one of the parties to such a transaction. In this case, the taxpayer has the right:

• to recognize as income the percentage calculated on the basis of the actual rate if it exceeds the minimum value of the established interval of limit values;
• to recognize as an expense the percentage calculated on the basis of the actual rate if it is less than the maximum value of the established interval of limit values.

At the same time, for ruble-denominated debt obligations, this interval ranges from 75 to 180 percent of the refinancing rate of the Bank of Russia. For debt securities denominated in euros - from the European Interbank Offer Rate (EURIBOR) in euros, increased by 4 percentage points, to the EURIBOR rate in euros, increased by 7 percentage points.

In connection with the introduction from 01.01.2015 of a special procedure for rationing interest on controlled transactions at the seminar, they remembered which transactions are controlled.

In accordance with article 105.14. Of the Tax Code of the Russian Federation, controlled transactions are transactions between related parties. Interdependent persons, in accordance with the definition given in clause 1 of Article 105.1 of the Tax Code of the Russian Federation, may influence the conditions and (or) the results of transactions made by these persons, and (or) the economic results of the activities of these persons or the activities of the persons they represent. The list of persons who are interdependent is established by paragraph 2 of Article 105.1.

Also, transactions between related parties are equated to transactions between independent parties provided for in paragraph 1 of Article 105.14. The seminar considered one of the types of transactions provided for by subparagraph 1 of paragraph 1 of Article 105.14 of the Tax Code of the Russian Federation.

Transactions on the sale of goods (performance of work, provision of services) between related parties with the participation of formal intermediaries.

According to the Department of Tax and Customs and Tariff Policy of the Ministry of Finance of the Russian Federation, such transactions cannot be automatically (without analyzing the functions and risks taken by these persons, as well as the assets they use) equated to transactions between related parties (Letter of the Ministry of Finance of the Russian Federation dated July 17, 2013 . No. 03-01-18 / 27872).

At the same time, the Code does not establish requirements for the amount of income from such transactions, for the corresponding calendar year, for the purpose of recognizing them as controlled. Considering the above, the above transactions are considered controlled. regardless of the amount income received from such transactions in the corresponding calendar year.

Carry forward of losses

Federal Law No. 420-FZ introduced a slight clarification to paragraph 1 of clause 1 of Article 283 of the Tax Code of the Russian Federation. This rule regulates the transfer of received losses to the future in order to reduce the tax base for income tax. Until now, this paragraph has been about the possibility of reducing the taxable base of the current tax period.

If you literally read the norm, you can come to the conclusion that past losses cannot be taken into account at the end of the reporting period. Let us remind you that according to Art. 285 of the Tax Code of the Russian Federation, the tax period for income tax is a calendar year, and the reporting periods are the first quarter, six months and nine months of the calendar year. The reporting periods for taxpayers calculating monthly advance payments based on the actual profit received are one month, two months, three months, etc. before the end of the calendar year.

It has now been clarified that, after all, according to the results of the reporting period, these losses can already be taken into account. Although, in relation to the previous version, the Ministry of Finance of Russia agreed that the transfer of losses to the future is possible based on the results of both the reporting and tax periods (Letters dated 01.16.2013 No. 03-03-06 / 2/3, dated 03.08.2012 No. 03-03-06 / 1/382). Amendments to Article 283 of the Tax Code of the Russian Federation entered into force on January 1, 2014.

We remind you of the special requirements for the storage of documents confirming the amount of the loss. We must keep the primary documents for the entire period of transferring the loss and for another 4 years after the end of the period when the loss was written off. Primary documents must continue to be kept even if the amount of the loss has been confirmed by a tax audit.

Loss accounting in the absence of income

Quite often, organizations are faced with the question: how to reflect in tax accounting the expenses that are made for activities aimed at generating income, if income from this activity:

• or will be received in the following periods;
• or not at all.

According to the rules of Chapter 25 of the Tax Code of the Russian Federation, expenses are recognized even in the absence of income. That is, in order to take into account the expense, it is not necessary that income was received at the same time. The main thing is that the expenses are carried out within the framework of the activities for which it is supposed to receive income, and meet the criteria set forth in paragraph 1 of Article 252 of the Tax Code of the Russian Federation.

Thus, the costs of the taxpayer should be related to the nature of his activities, and not to the receipt of profit. This position is confirmed by the regulatory authorities (Letter of the Ministry of Finance of Russia dated 05.09.2012 No. 03-03-06 / 4/96).

The moment of reflection of expenses in tax accounting is determined by paragraph 1 of Article 272 of the Tax Code of the Russian Federation. Expenses are recognized in the reporting (tax) period in which these expenses arise based on the terms of transactions.

Moreover, even if you mistakenly did not take into account such expenses in the year when they were incurred, it is impossible to take these expenses into account in the year when you discovered this error (paragraph 1 of Article 54 of the Tax Code of the Russian Federation).

In these cases, the error can be corrected only by submitting to the IFTS an updated tax return for the year in which the expenses were incurred (paragraph 1 of Article 81 of the Tax Code of the Russian Federation).

If in the period when the expenses were incurred, a loss occurs, its amount can be transferred to the future (article 283, paragraph 7 of article 346.18 of the Tax Code of the Russian Federation).

At the same time, it must be remembered that when applying the main taxation system, some expenses are recognized simultaneously with the income for which they were incurred, for example:

• expenses in the form of the cost of goods purchased for resale are recognized simultaneously with the proceeds from their sale (paragraph 1 of Article 268, Article 320 of the Tax Code of the Russian Federation);
• direct costs of the production of products (works) are recognized simultaneously with the proceeds from the sale of these products (works) (paragraphs 1, 2 of Article 318 of the Tax Code of the Russian Federation).

It must be remembered that starting from 01/01/2014, during a desk audit of unprofitable declarations, the Federal Tax Service Inspectorate has the right to require you to provide explanations justifying the amount of the loss received (paragraph 3 of Article 88 of the Tax Code of the Russian Federation).

Attention! If you are reporting tax losses for more than two years in a row, this may be the basis for:

• to conduct an on-site tax audit of your organization (clause 2 of Appendix 2 to the Order of the Federal Tax Service of 05/30/2007 No. MM-3-06 / [email protected]);
• consideration of the activities of your organization by the commission for the legalization of the tax base (unprofitable commission) (Letter of the Federal Tax Service of 17.07.2013 No. AS-4-2 / ​​12722).

How to adjust income tax

In accordance with paragraph 3 of clause 1 of Article 54 of the Tax Code of the Russian Federation, the recalculation of the tax base and the amount of tax is carried out for the tax (reporting) period, in which errors (distortions) related to past tax (reporting) periods are identified, in cases where it is impossible to determine the period of errors ( distortions), as well as in cases where the mistakes (distortions) have led to excessive tax payment.

On the basis of clause 1 of Art. 11 of the Tax Code of the Russian Federation, the institutions, concepts and terms of civil, family and other branches of the legislation of the Russian Federation used in the Tax Code of the Russian Federation are applied in the same meaning in which they are used in these branches of legislation, unless otherwise provided by the Code.

The rules for correcting errors in accounting are established by the Regulation on accounting "Correction of errors in accounting and reporting" PBU 22/2010, approved by Order of the Ministry of Finance of Russia dated June 28, 2010 No. 63n.

At the same time, inaccuracies or omissions in the reflection of the facts of economic activity in the accounting and (or) financial statements of the organization, revealed as a result of obtaining new information that were not available to the organization at the time of reflection (non-reflection) of such facts of economic activity, are not errors.

In more detail, the issue of making changes to accounting and tax accounting will be considered within the framework of the seminar "Accounting Errors: Identifying and Correcting", which will be held on June 26, 2014.

The seminar will also cover the following issues:

Application of FRT

One of the latest innovations in Russian accounting is the use of the UPD (universal transfer document).

UPD (with the status "1" - invoice and transfer document) can be used by the buyer at the same time for accounting purposes, calculating income tax, as well as deducting the amounts of VAT presented.

In the Letter of the Federal Tax Service of Russia dated 05.03.2014 No. GD-4-3 / [email protected]"On the use of FRT to confirm the expenses of taxpayers", the tax authorities confirmed the right to use the FRT to confirm expenses when calculating income tax.

The composition of the mandatory details of the FRT proposed by the Federal Tax Service of Russia for use by business entities meets all the requirements of Federal Law No. 402-FZ dated 06.12.2011 "On Accounting", presented to the primary accounting document. Therefore, UPD is a document that can be used to confirm the costs taken into account when calculating corporate income tax.

It will become easier to arrange entertainment expenses

In the Letter of the Ministry of Finance of Russia dated April 10, 2014 No. 03-03-RZ / 16288, a simplified procedure for confirming entertainment expenses is determined.

Since, in relation to entertainment expenses, Chapter 25 of the Code does not provide for a specific list and forms of primary documents confirming these expenses, any primary documents confirming the validity and production nature of the expenses incurred can serve to confirm them for the purpose of taxation of profits.

In particular, a document confirming the validity of entertainment expenses may be a report on entertainment expenses approved by the head of the organization. In this case, all expenses listed in the report on entertainment expenses must be confirmed by the relevant primary documents.

Income tax innovations that come into force on 01.01.2015

(in accordance with Federal Law No. 81-FZ of April 20, 2014 "On Amendments to Part Two of the Tax Code of the Russian Federation")

• loss from the assignment of the right of claim to a third party, which was made after the due date of payment stipulated by the agreement on the sale of goods (works, services), is taken into account at a time on the date of assignment of the right of claim (paragraph 2 of Article 279 of the Tax Code of the Russian Federation);
• the taxpayer will be able to write off the value of property that is not depreciable for more than one reporting period (subparagraph 3 of paragraph 1 of article 254 of the Tax Code of the Russian Federation);
• income from the sale of property received free of charge can be reduced by the market value of such property, determined on the date of its receipt (subparagraph 2 of paragraph 1 of Article 268 of the Tax Code of the Russian Federation, paragraph 2 of paragraph 2 of Article 254 of the Tax Code of the Russian Federation);
• the Tax Code of the Russian Federation excludes the concept of "sum differences", as well as a special procedure for accounting (paragraph 11.1 of part 2 of article 250 of the Tax Code of the Russian Federation, subparagraph 5.1 of paragraph 1 of article 265 of the Tax Code of the Russian Federation, paragraph 7 of article 271 of the Tax Code of the Russian Federation, paragraph 9 of article 272 of the Tax Code) RF, part 4 of article 316 of the Tax Code of the Russian Federation, etc.); Income (expenses) in the form of a difference in sum, incurred by a taxpayer under transactions concluded before January 1, 2015, are accounted for for tax purposes of organizations' profits in accordance with the procedure established prior to the entry into force of this Federal Law.
• taxation does not apply the LIFO method (clause 8 of Article 254 of the Tax Code of the Russian Federation, subparagraph 3 of clause 1 of Article 268 of the Tax Code of the Russian Federation, etc.). subn. 3 p. 1 art. 268 of the Tax Code of the Russian Federation, etc.).

Federal Law of 02.04.2014 N 52-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" amended to improve tax administration.

For example, the obligation of taxpayers to inform the tax authority about the opening (closing) of bank accounts and the emergence (termination) of the right to use corporate electronic means of payment is canceled.

Questions

During the round table, the lecturer traditionally answered the questions of the participants and highlighted the most interesting precedents from judicial practice.

Employees of accounting services have a lot of questions in connection with the release of two new documents concerning the conduct of cash transactions.

The Ministry of Justice registered a new procedure for conducting cash transactions in just a few days, and the Central Bank published it just as quickly. The procedure entered into force on June 1, 2014 (instruction of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U). From the same date, new rules for cash payments begin to operate (instruction of the Central Bank of the Russian Federation dated 07.10.13 No. 3073-U).

The original text, which was in the draft instruction No. 3210-U, has undergone significant changes. The new forms of the primary cash register have not been approved, so the old ones must be used.

Let's briefly dwell on the main changes:

• a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses has been established,
• When determining the limit on the balance of cash, organizations can choose one of two ways to calculate it. The first method is based on the volume of receipts, the second method is based on the volume of cash withdrawals. Recall that in accordance with the previously valid Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation ", approved by the Bank of Russia on 12.10.2011 No. 373-P, the second method for determining the limit of the cash balance (based on the volume of cash ), could be used by organizations that did not have cash receipts,
• Limits and goals for receiving cash from banks have been set.

It is sometimes difficult for a taxpayer to deal with domestic tax legislation. And when completely different, contradictory opinions are expressed on a controversial issue, it becomes very difficult to make the right decision. It is difficult not only for taxpayers, it is difficult for the Russian judicial system, which is overloaded with the resolution of disputes, where these disputes should not exist.

The letter of the Federal Tax Service dated November 26, 2013 No. GD-4-3 / 21097, together with the Letter of the Ministry of Finance of Russia dated November 7, 2013 No. 03-01-13 / 01/47571 "On the Unified Law Enforcement Practice for Taxes" is intended to solve these painful problems.

At the end of 2013, the Ministry of Finance and the Federal Tax Service acknowledged that if their written explanations on taxation issues are not consistent with decisions, decrees, information letters of the Supreme Arbitration Court, as well as decisions, decrees, letters of the RF Armed Forces, the tax authorities, when exercising their powers, should be guided by these acts and letters from the courts.

The perennial problem with accountable amounts that were not returned on time is now being resolved not in favor of the accountable person. In the Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 05.03.2013 No. 14376/12 and 13510/12 it was concluded that amounts issued on account for which the employee did not report are subject to personal income tax.

It will be useful for our colleagues of chief accountants to remember that the tax authorities, before bringing the chief accountant to administrative responsibility, must prove his involvement in the commission of an offense. This conclusion was made in the Resolution of the Supreme Court of the Russian Federation of August 21, 2013 No. 73-AD13-5.

Lead auditor of the company "Pravovest Audit"
Elena V. Tyurina

Within the framework of the Round Table June 26, 2014"Accounting errors: we identify and correct"

The following issues will also be considered:

1. How to correct CPD as a result of receiving new information.
2. How to correct CPD when errors are detected.
3. How to correct the CPD when receiving documents later.

Yours sincerely,
"Pravovest Audit"
call: (495) 231-23-21 (multichannel);
write:

We are always happy to help you. Contact the professionals!

Services from PRAVEST Audit mean risk minimization and strengthening of your business.

Yu. A. Beletskaya
expert of the journal "Profit tax: accounting of income and expenses"

From 01.01.2015, the amendments and additions made to Ch. 25 of the Tax Code of the Russian Federation by the following federal laws:

What are the norms of Ch. 25 of the Tax Code of the Russian Federation affected these changes? You will learn about this from this article.

Income and expenses

Exchange rate and amount differences

From 01.01.2015, the norms of the Tax Code of the Russian Federation, dedicated to the sum differences ( Clause 11.1 of Art. 250, nn. 5.1 p. 1 of art. 265, clause 7 of Art. 271, clause 9 of Art. 272, clause 5 of Art. 273 of the Tax Code of the Russian Federation, and par. 4 tbsp. 316 Tax Code). Thus, the disappearance of the concept of "sum differences" from tax accounting brings it (for this item of income (expenses)) closer to accounting (from which this concept has been excluded for a long time).

In addition, a new edition is in force. clause 11 of Art. 250 and nn. 5 p. 1 of Art. 265 Tax Code, from which it follows that the positive and negative exchange differences arise not only due to changes in the official exchange rate of foreign currency against the ruble, established by the Bank of Russia. These differences also arise in connection with a change in the exchange rate of foreign currency (conventional monetary units) against the Russian ruble, established by law or by agreement of the parties, if the value of claims (obligations) payable in rubles expressed in this foreign currency (conventional monetary units) is determined by such a course.

The procedure for recalculating income, expenses and claims (obligations) expressed in foreign currency has been clarified ( clause 8 of Art. 271 and clause 10 of Art. 272 of the Tax Code of the Russian Federation). In particular, liabilities and claims in foreign currency should be converted into rubles at the rate of the Bank of Russia as of the date of termination (fulfillment) of claims (obligations) and (or) on the last date this month depending on what happened earlier (before 01.01.2015 – on the last number reporting (tax) period ).

In addition, the aforementioned norms stipulate the procedure for recalculating the value of claims (obligations) payable in rubles, expressed in foreign currency (conventional monetary units). If, when revaluing this value, a different foreign currency rate is applied, established by law or by agreement of the parties, the recalculation of income, claims (obligations) is made at this rate.

(Changes applied Law no.81-FZ.)

note

According to h. 3 tbsp. 3 of Law no.81-FZ income (expenses) in the form of a difference in sum, incurred by a taxpayer under transactions concluded before 01.01.2015, are accounted for for profit tax purposes in accordance with the procedure established before the date of entry into force of the law.

Income and expenses on debt obligations

From 01.01.2015, the procedure for accounting for interest on debt obligations, set out in Art. 269 ​​of the Tax Code of the Russian Federation.

First, the title of the article itself has changed. It was: "Peculiarities of classifying interest on debt obligations as expenses," and now: "Peculiarities of accounting for interest on debt obligations for tax purposes." That is, now the norm is the procedure for reflecting not only expenses, but also income.

Secondly, p. 1 and NS. 1.1 set out in a new edition and introduced p. 1.2 and p. 1.3... A general rule has been established: for debt obligations of any type, income (expense) is recognized as interest calculated based on the actual rate ... The only exception is controlled transactions. In this case, income (expense) is recognized as the percentage calculated based on the actual rate, taking into account the provisions sect. V.1 Tax Code of the Russian Federation... In this case, special rules apply to determine income (expenses) in the form of interest on debt obligations, if one of the parties to the controlled transaction is a bank ( clauses 1.1 - 1.3 of Art. 269 ​​of the Tax Code of the Russian Federation).

(Changes applied Law no.420-FZ.)

note

Clause 2 of Art. 269 ​​of the Tax Code of the Russian Federation has not changed, which means that the rules regarding controlled debt have remained the same.

Depreciable property

V paragraph 3 of Art. 256 of the Tax Code of the Russian Federation four cases are listed when fixed assets are excluded from the depreciable property. This year, this list has remained the same, but two of its positions have been clarified.

Firstly, fixed assets that are under the decision of the management of the organization for reconstruction and modernization for more than 12 months are still removed from the composition of the depreciable property. However, an exception to this rule has appeared: if fixed assets in the process of reconstruction or modernization continue to be used by the taxpayer in activities aimed at generating income, depreciation on them is charged in the same manner.

Secondly, as before, fixed assets transferred (received) under contracts for free use are removed from the composition of the depreciable property.

Since 2015, an exception has been made to this rule for fixed assets transferred for free use (in cases where the taxpayer is obliged to do this in accordance with the legislation of the Russian Federation) to the following structures:

- bodies of state power and administration and bodies of local self-government;

- state and municipal institutions;

- state and municipal unitary enterprises.

In other words, by transferring fixed assets to the specified structures for free use, the organization will accrue depreciation on them, which is taken into account when calculating the taxable base for income tax, although the fixed assets object is no longer used in activities aimed at generating income ( paragraph 4 of Art. 256 of the Tax Code of the Russian Federation).

In addition, the expenses associated with the gratuitous provision of property (work, services) to the named bodies and enterprises (in cases where such a taxpayer's obligation is established by the legislation of the Russian Federation) are accounted for as part of other expenses. This follows from the provisions that entered into force on 01.01.2015 nn. 48.7 clause 1 of Art. 264 of the Tax Code of the Russian Federation.

(Changes applied Law no.382-FZ.)

Material costs

Since 2015, the following changes have been made regarding the reflection of material costs in tax accounting.

Firstly, the norms providing for the use of the LIFO method have become invalid. Corresponding amendments were made to clause 8 of Art. 254 of the Tax Code of the Russian Federation regulating the procedure for determining the amount of material costs when writing off raw materials and materials used in production, and nn. 3 p. 1 art. 268 Tax Code, establishing the rules for determining the cost of purchased goods during their sale. Note that the LIFO method has been excluded in accounting since 01.01.2008.

Secondly, from January 1, 2015, the cost of the property received free of charge can be included in the expenses when leaving for production or sale.

Until that date, there were disputes regarding this operation. The fact is that according to Art. 250 Tax Code non-operating income is recognized, in particular, income in the form of property (works, services) received free of charge or property rights ( p. 8), in the form of the cost of materials or other property obtained as a result of dismantling or disassembly during the liquidation of fixed assets decommissioned ( p. 13), in the form of the cost of surplus inventories identified during the inventory ( p. 20).

In the last two cases, the previous version par. 2 p. 2 art. 254 of the Tax Code of the Russian Federation allowed the cost of inventories, previously accounted for as part of non-operating income, to be written off as material costs. Since 2015, this norm has been set out in a new edition, which allows the cost of inventories in the form of property received free of charge to be reflected in material costs in the amount in which this cost was included in income in the manner prescribed clause 8 of Art. 250 Tax Code.

Note that sometimes the value of property received free of charge is not included in income (for example, when property is received from a member of the company as a contribution in order to increase the net assets of the organization). Then the costs in the form of the value of such property when it is released into production should not be reflected in the composition of expenses.

Thirdly, for the purposes of taxation of profits, the taxpayer can independently choose the method of accounting for the cost of acquiring property that is not depreciable.

According to nn. 3 p. 1 art. 254 of the Tax Code of the Russian Federation the material expenses of the taxpayer include the following expenses: for the purchase of tools, fixtures, inventory, instruments, laboratory equipment, overalls and other means of individual and collective protection provided for by the legislation of the Russian Federation, and other property that is not depreciable. The cost of such property is included in material costs in full as it is put into operation.

From 01.01.2015 this provision was supplemented by a provision, according to which, in order to write off the value of the named property for more than one reporting period, the taxpayer has the right to independently determine the procedure for recognizing material costs in the form of the value of such property, taking into account the period of its use or other economically justified indicators.

If the taxpayer decides to use the granted right, he needs to reflect this point in the accounting policy.

Note that the new version applies to property commissioned starting from 01.01.2015 (that is, it also applies to property that could have been acquired before that date, but put into operation in 2015).

(Changes applied Law no.81-FZ.)

Labor costs

As for labor costs, in Art. 255 of the Tax Code of the Russian Federation since 01.01.2015 the following changes have taken place.

First, the norms were clarified, which mentioned labor costs retained by employees for the period of vacation provided for by the legislation of the Russian Federation ( p. 7), as well as during study holidays ( p. 13). Now these norms speak of expenses in the form of average earnings retained by employees for the duration of these vacations.

Second, rewritten clause 9 of Art. 255 of the Tax Code of the Russian Federation, which radically changed its very essence. Recall that in the old version, it was about accruals to employees who are released in connection with the reorganization or liquidation of a taxpayer, reduction of the number or staff.

Now to labor costs in order to apply ch. 25 Tax Code relate accruals for dismissed employees , including in connection with the reorganization or liquidation of the taxpayer, reduction in the number or staff of the taxpayer's employees. At the same time, a clarification is given of what is meant by the indicated charges for the purpose of applying clause 9 of Art. 255 of the Tax Code of the Russian Federation... This, in particular, severance payments made by the employer upon termination of an employment contract, provided for by employment contracts and (or) individual agreements of the parties to an employment contract, including agreements on termination of an employment contract, as well as collective agreements, agreements and local regulations containing labor law norms.

It should be noted that the new edition of the aforementioned norm will remove a lot of questions that arose in practice before 01/01/2015 when paying severance pay related to dismissal (including at their own request or by agreement of the parties). For example, as follows from the explanations of the Federal Tax Service ( Letter dated 07.28.2014 No.GD -4-3 / [email protected] ), one of the conditions for including payments in favor of the employee in expenses was their production nature and the presence of a connection with the mode of work and working conditions. Therefore, the costs of payment of benefits (severance pay) upon dismissal of an employee, established by agreement of the parties, were very risky to take into account in expenses.

Based on the new edition clause 9 of Art. 255 of the Tax Code of the Russian Federation now the amounts of any severance pay can be safely included in expenses for the purposes of taxation of profits (provided that they are provided for by labor (collective) contracts or relevant agreements).

(Changes applied laws no.366-FZ and № 382-FZ.)

Assignment of the right to claim ...

... before the due date

According to clause 1 of Art. 279 of the Tax Code of the Russian Federation when a taxpayer-seller using the accrual method assigns the right to claim a debt to a third party before the onset stipulated by the contract for the sale of goods (works, services) due date the negative difference between the income from the exercise of the right to claim the debt and the cost of the goods (work, services) sold is recognized as a loss of the taxpayer.

From 01.01.2015, the amount of loss accepted for profit tax purposes is determined according to the new rules. It cannot exceed the amount of interest that the taxpayer would have paid on the promissory note, equal to the income from the assignment of the right of claim, for the period from the date of the assignment to the date of payment stipulated by the sales agreement. The calculation is made (at the choice of the taxpayer):

- based on the maximum interest rate established for the corresponding type of currency Clause 1.2 of Art. 269 ​​of the Tax Code of the Russian Federation;

- based on the interest rate confirmed in accordance with the methods provided sect. V.1 Tax Code of the Russian Federation.

... after the due date

From 01.01.2015 in accordance with the changes made to clause 2 of Art. 279 of the Tax Code of the Russian Federation, upon assignment by the taxpayer-seller of the right to claim a debt to a third party after the onset reflected in the agreement due date the negative difference between the income from the sale of the right to claim debt and the cost of the sold goods (work, services) is recognized as a loss under the assignment of the right to claim on the date of assignment of the right of claim .

Note that before the changes, the designated norm provided for the accounting of the loss not at a time, but in two stages: 50% of the loss - on the date of assignment of the right of claim, 50% - after 45 calendar days from this date.

... is recognized as a controlled transaction

V article 279 of the Tax Code of the Russian Federation introduced a new p. 4... According to this rule, upon assignment of the right to claim a debt before the due date stipulated by the agreement on the sale of goods (works, services), if the assignment transaction is recognized as controlled, its actual price is considered to be the market price, taking into account the provisions p. 1 of the same article.

If transactions on the assignment of the right of claim are recognized as controlled after the due date under a contract or a deal under further assignment of the right of claim , then the price of such transactions is determined taking into account the provisions sect. V.1 Tax Code of the Russian Federation.

(Changes applied laws no.81-FZ and № 420-FZ.)

Property trust agreement

From 01.01.2015 changes have been made to Art. 276 of the Tax Code of the Russian Federation, dedicated to the specifics of determining the tax base of the parties to a property trust agreement.

Sub-clause 3 of clause 2 of this article provides for the rules for accounting for income and expenses on operations with securities and on operations with financial instruments of forward transactions by the founder of the trust, who is the beneficiary.

V paragraph 3 of Art. 276 of the Tax Code of the Russian Federation reflects the specifics of determining the tax base of participants in a property trust agreement if, under the terms of the agreement, the founder of the trust is not a beneficiary or more than one beneficiary is established.

(Changes applied Law no.420-FZ.)

Dividend

Obligations of the withholding tax agent in relation to dividends

Entered into force on 01.01.2015 Part 2 and 3 tbsp. 3 of Law no.167-FZ.

According to Part 2 Russian organizations that actually received income in the form of dividends on shares in 2014, from which income tax was not withheld by a tax agent, are obliged on one's own calculate tax in the manner specified clause 5 of Art. 275 of the Tax Code of the Russian Federation, and pay it to the budget within the deadline set for filing the annual return for the specified period. According to paragraph 4 of Art. 289 of the Tax Code of the Russian Federation this period corresponds to March 28 of the year following the expired tax period. However, since this date coincides with a public holiday (Saturday) in 2015, the due date for tax has been postponed. as of 30 March 2015 .

As for depositories that transferred income in the form of dividends on shares to Russian organizations in 2014, the rights to which are recorded by these depositories, and did not withhold tax on them, they are required to submit information on such payments to the tax authorities by 31.01.2015 ( h. 3).

Date of receipt of income in the form of dividends received in non-cash form

Clause 4 of Art. 271 of the Tax Code of the Russian Federation(recall that this article regulates the procedure for recognizing income under the accrual method) supplemented nn. 2.1... This rule establishes that for income in the form of dividends received in non-cash form, the dates of its recognition are:

- the date of receipt of immovable property under a deed of transfer or other transfer document (confirming the transfer) of this property;

- the date of transfer of ownership of other property (including securities).

(Changes applied Law no.366-FZ.)

Dividend Income Rate

From 01.01.2015, the income tax rate on income received in the form of dividends from Russian and foreign organizations by Russian organizations increased from 9% to 13%. In addition, the new tax rate applies to income in the form of dividends on shares, the rights to which are certified by depositary receipts. Corresponding adjustments were made in nn. 2 p. 3 art. 284 of the Tax Code of the Russian Federation.

(Changes applied laws no.420-FZ and № 366-FZ.)

Procedure for calculating tax and advance payments

On changes in the system for making advance payments

According to the general rule set out in clause 2 of Art. 286 of the Tax Code of the Russian Federation, advance payments of income tax are transferred based on the results
I quarter, half a year and nine months, plus monthly payments within each quarter. However, an organization may voluntarily switch to paying monthly advance payments based on actual profits. In this case, the reporting periods will be a month, two months, three months, etc. before the end of the calendar year. The organization must notify the tax authority of this no later than December 31 of the year preceding the tax period in which the transition to this system of payment of advance payments takes place.

If the organization wants to return to the general procedure for making advance payments, it will be able to do so only from next year. At the same time, before making changes to clause 2 of Art. 286 of the Tax Code of the Russian Federation, which entered into force on 01.01.2015, the aforementioned norm did not contain provisions obliging to notify the tax authority of the reverse transfer before the beginning of the tax period. Now this gap has been eliminated, and this obligation is directly spelled out in the law.

In addition, it should be borne in mind that when a taxpayer, who calculated monthly advance payments based on the actually received profit, switches to pay monthly advance payments during the reporting period, the amount of the specified monthly payment to be paid in the first quarter of the tax period is assumed to be equal to one third of the difference between the amount advance payment, calculated based on the results of nine months, and the amount of the advance payment calculated based on the results of half a year of the previous tax period.

(Changes applied Law no.366-FZ.)

Down payments and trade fee

Law no.382-FZsupplemented Part II of the Tax Code of the Russian Federation new ch. 33 "Trade fee", which enshrines the right of municipalities to introduce on their territory a trade tax paid by organizations and entrepreneurs carrying out activities in these territories using trade objects. The collection rates are established by the regulatory legal acts of municipalities (the laws of federal cities of Moscow, St. Petersburg and Sevastopol) in rubles per quarter, calculated on the object of trade or on its area.

On the territory of Moscow, St. Petersburg and Sevastopol, the trade tax may be introduced no earlier than July 1, 2015, in other territories - only after the adoption of the corresponding federal law ( paragraph 4 of Art. 4 of Law no.382-FZ).

Note that the amount of the trade tax of the organization is not taken into account in expenses for tax purposes in accordance with clause 19 of Art. 270 of the Tax Code of the Russian Federation... However, they have the right to reduce the amount of profit tax (advance payment), calculated based on the results of the tax (reporting) period, credited to the consolidated budget of the constituent entity of the Russian Federation, which includes the municipality in which the specified fee is established, by the amount of the trade fee actually paid from the beginning of the tax period before the date of tax payment (advance payment). This is stated in clause 10 of Art. 286 of the Tax Code of the Russian Federation... Note that the provisions of this provision do not apply if the taxpayer has not submitted a notice of registration as a trade tax payer.

Operations with securities

Let's name the main points concerning the rules governing transactions with securities, which must be taken into account by the payers of income tax starting from 01.01.2015.

V Chapter 25 of the Tax Code of the Russian Federation introduced a new Art. 299.5, which establishes the procedure for determining the income and expenses of issuers of Russian depositary receipts. The peculiarities of taxation of transactions with depositary receipts and represented securities are reflected in the following norms: clause 2 of Art. 275, clause 8 of Art. 280, nn. 2 p. 3 art. 284, Art. 299.5, Clause 2.2 of Art. 309 of the Tax Code of the Russian Federation.The procedure for determining the price of a security has been clarified ( Art. 280 of the Tax Code of the Russian Federation). According to nn. 2 p. 11 of this provision, in the event of a transaction with circulating securities through a Russian or foreign trade organizer, for tax purposes, the actual price of sale (acquisition) or other disposal of securities is recognized.

If a security is received by a taxpayer free of charge or is revealed as a result of an inventory, its value for tax accounting purposes, including in the event of subsequent sale (disposal), is determined based on the market (estimated) value established in accordance with Art. 280 of the Tax Code of the Russian Federation (h. 7 art. 329 of the Tax Code of the Russian Federation).

From 01.01.2015, when selling securities, the expense is recognized as the purchase price of the sold securities, calculated taking into account the method of accounting for securities chosen by the taxpayer - FIFO or at the unit cost. The LIFO method will not be applied ( h. 3 tbsp. 329 of the Tax Code of the Russian Federation).

In addition, the Tax Code of the Russian Federation has been supplemented with norms governing the procedure for taxation of securities in the event of partial redemption of their par value during the circulation period ( clause 3 of Art. 271, nn. 7 p. 7 art. 272, Art. 280 of the Tax Code of the Russian Federation).

(Changes applied Law no.420-FZ.)

On preferential taxation regimes

For the participants of the free economic zone (FEZ), as well as residents of the territories of advanced socio-economic development (OECD), from January 1, 2015, tax preferences begin to operate. Corresponding changes in ch. 25 Tax Code introduced laws no.379-FZ and № 380-FZ.

V article 284 of the Tax Code of the Russian Federation, which determined the tax rates, new norms have been introduced - p. 1.7 and 1.8 ... In addition, a new article has appeared - 284.4 ... According to the provisions of these legal norms, it is established zero the rate of income tax payable to the federal budget. In addition, reduced limit tax rates paid to the budgets of the constituent entities of the Russian Federation:

In accordance with Federal Law No. 377-FZ of November 29, 2014, the territory of the Republic of Crimea and the federal city of Sevastopol are recognized as such.

The legal regime of the OECD territories in the Russian Federation, measures of state support and the procedure for carrying out activities in such territories are determined by the Federal Law of December 29, 2014 No. 473-FZ.

According to which, from January 1, 2020, the results of intellectual activity and other objects of intellectual property with an initial value of more than 100,000 rubles will be attributed to depreciable property.

Previously, the tax authorities were not interested in the cost, they drew attention to the fact that these were originally intangible assets (intangible assets). It was necessary to write off the costs of acquiring or creating intangible assets only through the amortization mechanism. It directly states that “the cost of intangible assets is recognized for the purposes of taxation of profits through the amortization mechanism, regardless of the cost”.

From January 1, 2020, the situation will change, and through the amortization mechanism, intangible assets will be written off, as for fixed assets, intellectual activity, depending on the useful life, which exceeds 12 months, and the initial cost of more than 100,000 rubles.

Thus, if earlier the tax authorities were categorically opposed to the fact that intangible assets with a small value were immediately written off as an expense, then from the new year this opportunity will appear, and you will have to pay attention to the cost in order to understand whether to write off intangible assets immediately or through the amortization mechanism.

New depreciation rule for fixed assets conservation

Changes from January 1, 2020 will affect those items of fixed assets that are on conservation. Basically, the conservation of fixed assets for a period of more than 3 months is used by organizations whose activities depend on the season. Ordinary organizations, as a rule, do not resort to this.

But if you have to do conservation in 2020, then you need to be aware of the changes that are planned in this direction.

Now he clearly says that “the list of fixed assets excluded from the composition of the depreciable property has been established. At the same time, these provisions do not provide for the requirement to terminate the accrual of depreciation in the absence of income from the use of the depreciable property in any period of time. " The useful life of such a fixed asset was extended by the conservation period.

From January 1, 2020, the opposite applies. If the fixed asset was mothballed, in any case the useful life will not be extended. That is, the period that was originally established will not be prolonged in any way, and, accordingly, the useful life will expire when it was determined.

New rules for the transition from linear to nonlinear method

From January 1, 2020, a new edition has been in effect, according to which the depreciation method can be changed no more than once every 5 years.

Previously, the transition was limited to five years, but the restriction only applied to the transition from nonlinear to linear method. Now there will be no difference from which method and to which one you are making the transition - the limit of 5 years will be applied without fail.

The term is calculated from the moment the method is applied. Among other things, it is said about how the five-year period is calculated: “Those who have chosen from January 1, 2009 the non-linear method of calculating depreciation, established by Art. 259.2 of the Code, has the right to switch to the linear depreciation method not earlier than January 1, 2014 ". Accordingly, by analogy, it turns out that if you apply, for example, a linear method from 2020, then you will be able to switch to another - non-linear method only in 2025.

Carry-over of losses to the next year

The changes affected the cancellation of the 10-year period during which it was possible to carry forward losses to subsequent years for income tax. It was assumed that it would be permissible to write off proportionally only 50%, and 50% of the tax base, which was obtained from the income tax on the basis of the declaration. This limitation was supposed to be in effect until December 31, 2020.

So, it states that “in the reporting (tax) periods, from January 1, 2017 to December 31, 2020, the tax base for corporate income tax for the current reporting (tax) period, calculated in accordance with Art. 274 of the Tax Code of the Russian Federation, cannot be reduced by the amount of losses incurred in previous tax periods by more than 50% ”.

Income in the form of resort tax and determination of the tax base for income tax

In some constituent entities of the Russian Federation, a number of organizations and individual entrepreneurs that provide hotel services or services for providing temporary accommodation receive a resort tax from vacationers. Until a certain time, the Tax Code did not specify whether the operator should include the received amounts of the levy in income for the purpose of calculating income tax.

It is clarified that the operator does not receive income taxable on profit, since it does not provide that the operator receives economic benefits in connection with the fulfillment of obligations to calculate, collect and transfer the resort tax.

In the Tax Code, it will appear, according to which, when determining the tax base for income tax, income in the form of resort fees levied by operators is not taken into account.

Income with an increase in the par value of a share in an LLC

From January 1, 2020, according to the new edition, with an increase in the authorized capital of an LLC (without changing the share of participation of a shareholder (participant) in this LLC), the difference between the nominal value of the new and the initial shares of the participant will not be included in income taxed with income tax.

According to the current rules, income in the form of the value of shares additionally received by a shareholder or in the form of the difference between the value of new shares received instead of the original ones when increasing the authorized capital (without changing the share of participation) and the value of the initial shares are not taken into account when determining the tax base for income tax.

Income tax return: new form

He approved not only the new form of the income tax declaration, but also the procedure for filling it out, the format for submission.

Since the new form must be submitted already according to the 2019 report, it is important to check whether it is in the accounting program with which you submit the declaration to the tax authorities.

What's changed in the new form:

• Lines containing information on the amounts of advance payments calculated for the reporting periods have been excluded from the sections. Thus, the abolition of the obligation to quarterly submit calculations of advance payments for property tax of organizations in accordance with.
• The form contains identifiers of ships and aircraft, as well as inland navigation vessels, recognized as objects of taxation.
• The declaration contains codes of new tax incentives for objects of high energy efficiency, property located in inland sea waters, in the territorial sea and on the continental shelf of the Russian Federation, which is used in the development of offshore hydrocarbon deposits.
• The form added codes of new tax benefits for organizations recognized by funds, management companies, subsidiaries of management companies in accordance with the on innovative scientific and technological centers.

As of November 24, 2014, which introduced amendments and additions to Chapter 25 of the Tax Code of the Russian Federation, from January 1, 2015, the following changes come into the procedure for taxation with corporate income tax.

1.From the new year, in accordance with the general rule, interest on debt obligations of any kind is recognized as income (expense) based on the actual rate (paragraph 2 of paragraph 1 of article 269 of the Tax Code of the Russian Federation). If the debt obligation arose as a result of controlled transactions, then income (expense) is the percentage calculated based on the actual rate, taking into account the provisions of Sec. V.1 of the RF Tax Code on controlled transactions.

4. According to the new version of paragraph 2 of clause 2 of article 254 of the Tax Code of the Russian Federation, from January 1, 2015, organizations will be able to take into tax accounting the property received free of charge and not being depreciable at the market value determined on the date of its receipt.

The introduction of these changes eliminates the controversial situation, which is associated with a decrease in income from the sale of other property received free of charge. Such income can be reduced by the amount of income previously accounted for for tax purposes with income tax when receiving property free of charge in accordance with clause 8 of article 250 of the Tax Code of the Russian Federation.

6. The procedure for determining the amount of loss from the assignment of the right of claim made before the due date for payment under the agreement will be changed. From January 1, 2015, its value is calculated at the choice of the taxpayer, which must be enshrined in the accounting policy of the organization, in one of the following ways:

Based on the maximum interest rate established for the corresponding type of currency, clause 1.2 of Article 269 of the Tax Code of the Russian Federation on a debt obligation equal to the income from the assignment of the right of claim, for the period from the date of assignment to the date of payment provided for by the agreement for the sale of goods (works, services);

Based on the interest rate confirmed in accordance with the methods established by the times. V.1 of the Tax Code of the Russian Federation for the specified debt obligation.

7.From January 1, 2015, organizations applying the accrual method will be able to take into account the loss from the assignment of the right of claim, which was made to a third party after the due date of payment provided for in the agreement on the sale of goods (works, services), at a time on the date of this assignment. The corresponding changes have been made to clause 2 of Art. 279 of the Tax Code of the Russian Federation. Until that date, such a loss was accounted for gradually: 50 percent of the amount of the loss was recognized at the date of assignment of the right of claim, and the rest was included in expenses after 45 calendar days from the date of assignment of the right of claim.