Income tax rate d. Corporate income tax, tax rate: types and size

Calculation rules and income tax rate in 2017 for legal entities have changed. We collected all the changes in a convenient table - look at how it was and how it became.

In 2017, the income tax rate changed

Income tax is regulated by Chapter 25 of the Tax Code of the Russian Federation. In 2017, the income tax rate is 20%. This is the main rate, it has remained the same. But significant changes have occurred inside the bet. From 20% now:

• The company will transfer 3% to federal budget, this figure is unchanged,
• 17% - to the regional budget. At the same time, the region’s authorities still have the right to reduce their share of income tax, but to at least 12.5%

The new tax rate will be valid for 2017-2020.

What income tax rates were valid until 2017

Recall that until 2017, the calculated income tax was divided in a different proportion:

• 2% went to the federal budget,
• 18% - in the regional.

How the corporate income tax rate has changed

Note!Changes in the rate did not affect the processing of payment orders, fill in all details as well as last year. How to fill out bills, see the article " Payment order 2017 Income Tax: A Sample. "

What other income tax rates apply in 2017

In addition to the main income tax rate in 2017, companies also apply special rates. They are set in the range from 0 to 30%. In the table below, specify whether you need to apply special bids. For each type of income (profit) received, we indicated the rate in the federal and regional budgets and provided a link to an article of the Tax Code of the Russian Federation.

All income tax rates in 2017: table

Types of income (profit)	Federal budget rate	Regional budget rate	Base
Income other than those listed below			clause 1, Article 284 of the Tax Code
Income in the form of interest on government and municipal bonds issued before January 20, 1997 inclusive			sub. 3 p. 4 Article 284 of the Tax Code
Income in the form of interest on bonds of the state foreign currency bond loan of 1999 issued during the implementation of novation of bonds of the domestic state foreign currency loan of series III			sub. 3 p. 4 Article 284 of the Tax Code
Income in the form of interest on municipal securitiesissued for a period of at least three years before January 1, 2007			sub. 2 p. 4 Article 284 of the Tax Code
Interest income on mortgage-backed bonds issued before January 1, 2007			sub. 2 p. 4 Article 284 of the Tax Code
Founders income trust management mortgage coverage obtained on the basis of the acquisition of mortgage participation certificates issued by the manager of mortgage coverage until January 1, 2007			sub. 2 p. 4 Article 284 of the Tax Code
Income in the form of interest on government securities of member states of the Union State, government securities of constituent entities of the Russian Federation and municipal securities (except for the securities mentioned above and interest income received by Russian organizations on government and municipal securities placed outside Russia)			sub. 1 p. 4 Art. 284 of the Tax Code
Income in the form of interest on government securities received in exchange for government short-term coupon-less bonds and placed outside Russia			sub. 1 p. 4 Art. 284 of the Tax Code
Income in the form of interest on mortgage-backed bonds issued after January 1, 2007			sub. 1 p. 4 Art. 284 of the Tax Code
Incomes of founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the manager of mortgage coverage after January 1, 2007			sub. 1 p. 4 Art. 284 of the Tax Code
Dividends received by Russian organizations from participation in other organizations, while observing the conditions: share of participation (contribution) - not less than 50%; continuous period of ownership of a share (contribution) - not less than 365 days Dividends received by Russian organizations holding depositary receipts, subject to the following conditions: depositary receipts give the right to receive dividends in an amount that is at least 50% of the total amount of dividends; continuous holding period of depositary receipts - not less than 365 days			sub. 1 p. 3 Art. 284 of the Tax Code
Dividends received by Russian organizations under other circumstances (not mentioned in subparagraph 1 clause 3 of article 284 of the Tax Code of the Russian Federation), as well as dividends on shares, the rights to which are certified by depositary receipts			sub. 2 p. 3 Art. 284 of the Tax Code
Dividends received by foreign organizations on shares russian organizations or from participation in the capital of organizations in a different form			sub. 3 p. 3 Art. 284 of the Tax Code
Income from securities of Russian organizations (excluding dividends), the rights to which are recorded on the custody accounts of foreign holders, authorized holders, as well as depository programs
Income in the form of dividends on securities of Russian organizations, the rights to which are recorded on the custody accounts of foreign holders, authorized holders, as well as depository programs			section 4.2, Art. 284, clause 9, article 310.1nk RF
Revenues from leasing or subleasing of ships and aircraft and (or) vehicleas well as containers used in international transport Revenues from international transportation (including demurrage and other payments arising from transportation)			sub. 2 p. 2 Article 284 of the Tax Code sub. 7 p. 1 art. 309 of the Tax Code sub. 8 p. 1 art. 309 of the Tax Code
Income of foreign organizations not related to activities in Russian Federation through a permanent establishment			sub. 1 p. 2 Article 284 of the Tax Code
Income of a foreign organization received from the distribution in its favor of profit or property of organizations (persons, associations) that are not dividends			sub. 2 p. 1 Article 309 of the Tax Code
Income from other debt obligations of Russian organizations			sub. 3 p. 1 art. 309 of the Tax Code
Revenues from the use of intellectual property rights			sub. 4 p. 1 art. 309 of the Tax Code
Income received from the sale of shares (shares) of organizations, more than 50% of the assets of which directly or indirectly consists of real estatelocated on russian territory, as well as financial instruments derived from such shares (stakes), with the exception of circulating shares on the organized securities market in accordance with paragraph 9 of Article 280 Tax code RF			sub. 5 p. 1 art. 309 of the Tax Code
Revenues from the sale of real estate located on Russian territory			sub. 6 p. 1 art. 309 of the Tax Code
Income from the rental or subleasing of property used in the Russian territory			sub. 7 p. 1 art. 309 of the Tax Code
Revenues from leasing operations (for example, from leasing property used in Russia)			sub. 7 p. 1 art. 309 of the Tax Code
Fines and penalties for violation by Russian organizations, government bodies and / or executive bodies local government contractual obligations			sub. 9 p. 1 art. 309 of the Tax Code
Other similar income			sub. 10 p. 1 art. 309 of the Tax Code
Income of agricultural organizations (including fishery organizations)			section 1.3, Art. 284 of the Tax Code
Profit of organizations participating in the Skolkovo project received after losing the right to be exempted from taxpayer duties			section 5.1, Art. 284 of the Tax Code
Profit from the activities of educational organizations, including childcare and childcare services (except for dividends and income from operations with certain types of debt obligations)			section 1.1, Art. 284 of the Tax Code
Profit from activities medical organizations (except for dividends and income from operations with certain types of debt obligations)			section 1.1, Art. 284 of the Tax Code
Profit from the activities of organizations providing social services to citizens (except for dividends and income from operations with certain types of debt obligations)			section 1.9, Art. 284 of the Tax Code
Profit from activities related to the production of hydrocarbons in the new offshore field			section 1.4, Art. 284 of the Tax Code
Profit of organizations participating in regional investment projects			section 1.5, Art. 284, clause 3 of article 284.3nk RF
Profit of organizations participating in regional investment projects that are not included in the register			paragraph 1.5-1 of Art. 284, clause 3 of article 284.3nk RF
Profit of controlled foreign companies			section 1.6, Art. 284, Art. 309.1nk RF
Profit of organizations - participants of the free economic zone		no more than 12.5%	section 1.7, Art. 284 of the Tax Code
Profit of organizations - residents of the territory of advanced social and economic development and the free port of Vladivostok		no more than 5% within five years from the moment of profit, at least 10% over the next five years	section 1.8, Art. 284, Art. 284.4nk RF
Profit of organizations participating in the special economic zone in the Magadan Region		no more than 12.5%	clauses 1 and 1.10 284 of the Tax Code
Profit earned from the sale or other disposal (including redemption) of shares of Russian organizations (interests in authorized capital Russian organizations) acquired since January 1, 2011, owned by the taxpayer for more than five years
Profit earned from the sale or other disposal (including redemption) of shares, bonds of Russian organizations, investment shares, which are securities of the high-tech (innovative) sector of the economy			abs. 2 p. 4.1 Art. 284, Art. RF 284.2.1
Profit earned from activities in tourist-recreational special economic zones, combined into a cluster, and technical-innovative special economic zones (subject to separate accounting income and expenses associated with activities in a special economic zone and beyond)		no more than 12.5%	clauses 1 and 1.2 of Art. 284 of the Tax Code
Profit earned from activities in technological innovative special economic zones (subject to separate accounting of income and expenses associated with activities in the special economic zone and beyond)		no more than 12.5%	clauses 1 and 1.2 284 of the Tax Code

Profit tax rate proposed to be reduced by four times

Who suggested: Government of the Russian Federation
To whom it is addressed: companies that upgrade fixed assets

The government is considering introducing an investment income tax exemption. This was stated by Dmitry Medvedev when reporting to the State Duma. The authorities suggest lowering the income tax rate from 20 to 5% to those companies that have the costs of reconstruction, modernization and implementation of high-tech production.

Now, participants in regional investment projects and territories of priority development have a similar benefit. Participants in regional investment projects have the right to apply the 0% rate on income tax that is credited to the federal budget for 10 years if they have met the requirements for the minimum amount of capital investments (subparagraph 2, paragraph 2, article 284.3-1 of the Tax Code of the Russian Federation).

But the proceeds from the sale of goods that they produced as part of the regional investment project, should be at least 90% of all their income. Regional authorities have the right to establish for them within the first five years the rate in the regional budget no more than 10%, and over the next five years - no less than 10%.

What are the applicable income tax rates in 2019 (rates table), how to distribute tax between budgets. Details about this - in the material.

Legal entities pay income tax, distributing it between two budgets - federal and regional. From January 1, 2017 until December 31, 2020 inclusively, you need to distribute the tax, taking into account the new ratio of rates (Clause 1, Article 284 of the Tax Code of the Russian Federation). How to do this, read on.

2019 income tax rates: general rates

The 2019 income tax rates are fixed in article 284 of the Tax Code. They must be applied until 2020 inclusive.

Total rate income tax in 2019 - 20% . From them enroll:

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

At the same time, by the law of the subject of the Russian Federation, the tax rate credited to the local budget can be reduced.

2019 income tax rates: rate table

For individual taxpayers, the minimum allowable rate is 12,5 % (previously 13.5%), unless otherwise provided by Art. 284 of the Tax Code of the Russian Federation (para. 4 p. 1).

For participants in the SEZ, the maximum allowable rate is 12,5 % (previously - 13.5%) on operating profit:

• in the territory of the SEZ (para. 5, 7 p. 1 of article 284 of the Tax Code of the Russian Federation);
• carried out on the territory of the SEZ in the Magadan Region (paragraph 6-7, paragraph 1, Article 284 of the Tax Code of the Russian Federation);
• executed under the agreement on the implementation of activities in the free economic zone, the laws of the Republic of Crimea and the city of federal significance of Sevastopol (paragraph 3 of paragraph 1.7. Article 284 of the Tax Code of the Russian Federation).

subject to separate accounting:

• income (expenses) received (incurred) from activities performed within the given territory;
• income (expenses) received (incurred) in carrying out activities outside the boundaries of this territory).

Exceptions to paragraph 1 of Article 284 of the Tax Code of the Russian Federation continue to apply, which do not apply to certain categories of tax entities (controlling persons for the profits of foreign companies controlled by them, as well as entities referred to in paragraph 1 of Article 275.2 of the Tax Code).

2019 income tax rates: special rates

As for the special income tax rates, the following changes should be noted here (see table).

Special income tax rates in 2019

Type of income	Change	Base
Income in the form of interest on securities	15% rate applies: To bonds of organizations of the Russian Federation (with the exception of those recognized by tax residents of the Russian Federation - organizations of foreign states), which at the dates of recognition of interest income on them are recognized circulating on the organized securities market, denominated in rubles and issued between January 1, 2017 and December 31, 2021 g.	section 4, Art. 284 of the Tax Code
	Since 2017, on bonds of legal entities of the Russian Federation, for which income is provided in the form of interest, taxed at a rate of 15% (subparagraph 1, paragraph 4 of article 284 of the Tax Code of the Russian Federation), the circulation of which includes the share of the accumulated coupon income when calculating the general tax base, the accrued coupon incomeat which the indicated tax rate is applied	section 30, Art. 280 of the Tax Code of the Russian Federation (introduced by the Law of 03.07.2016 No. 242-FZ)
Profit of Skolkovo project participants who have ceased to use the right to exemption from income tax	Provisions on taxation of profits in connection with the loss of the status of a project participant (paragraph 3 of clause 2 of article 246.1 of the Tax Code of the Russian Federation) at a rate 20 % with interest shall not apply to profits earned between January 1, 2017 and December 31, 2021.	abs. 2-3 p. 5.1 Art. 284 of the Tax Code of the Russian Federation (as amended by the Law of December 28, 2016 No. 475-FZ)

Please note that the provisions of paragraph 1.2 of Article 284 of the Tax Code of the Russian Federation on profit from activities in the technology-innovative SEZ were applied from January 1, 2012 to January 1, 2018, that is, only during 2017.

Income tax rates between budgets in 2019

Tax officers will not fine a company if it incorrectly distributed profit tax between budgets. This was first confirmed by the Ministry of Finance in a letter dated 20.07.17 No. 03-02-07 / 1/46270 (response to a private request).

As we have already reported, companies pay income tax at new rates: 3 % to the federal budget and 17 % to the regional (paragraph 2 of article 286 of the Tax Code of the Russian Federation).

Due to changes in the code, organizations have become confused about rates. As a result, in the card of settlements with the budget there is an overpayment for the regional budget, and for the federal one there is an overpayment, or vice versa. The company had a question whether there would be a fine if the budgets were mixed up.

From the letter of the Ministry of Finance No. 03-02-07 / 1/46270 it follows that there is practically nothing for companies to worry about. Inspectors are fined 20% of the outstanding amount only if the organization has underestimated the tax base, incorrectly calculated profit tax or paid late due to other illegal actions (Article 122 of the Tax Code of the Russian Federation). If the company paid the tax on time, that is, it simply mixed up the rates of the federal and regional budgets, there is no violation of Article 122 of the Tax Code of the Russian Federation.

If the company has mixed up budgets, it is necessary to correct this. Although the company pays income tax in two types of budget, the tax itself is federal. So, the regional and federal parts can be read out among themselves (Articles 13, 78 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 04.26.11 No. 03-02-07 / 1-141). For this, it is necessary to submit a formal application to the tax inspectorate (approved by order of the Federal Tax Service of Russia dated 02.14.17 No. MMV-7-8 / [email protected]).

Everyone knows which current rate income tax in 2017, but is it possible to calculate what is the effective amount of tax by analogy with credit resources, for example. Let's look at examples of how interest rate affects the amount of tax expenses to the federal budget of Moscow.

The amount of tax payable is the result of the calculation of the tax base calculated by the accountant and the current rate. Moscow, like all of Russia, applies a rate of 20% in the current 2017. The norm is enshrined in the Tax Code in article 284 of the document. Please note that the shares attributable to the federal budget and the budget of the subject changed in 2017.

New rates:

• In the FB 3% of tax
• For the budget for the subject - 17%

The same rates were in the 1st and 2nd quarters, they will remain for the 3rd quarter of 2017.

PAY ATTENTION: up to 12/31/16, the budget allocation was based on the following shares - 2 and 18, from 01/01/17 the breakdown was changed.

There may be other bets. Taxation assumes the following values \u200b\u200bwhen taxing the base:

More details on how to determine and apply the tax rate are described in Article 284 of the Tax Code.

What is the main income tax rate

Profit - the difference between income and expenses, i.e. revenue is reduced by the following costs:

• Interest (loans, borrowings)
• The salary
• Payroll deductions
• Rental and maintenance costs
• Transportation costs (fuel, spare parts, parking, washing, repair)
• Advertising and representation (rationing is possible)
• Travel (per diurnal differences may occur in the control unit and the control unit)
• R&D costs (not everything is recognized as tax expense)
• Training, continuing education, seminars

PAY ATTENTION: when filling out reporting forms, it is supposed to be divided into direct selling) expenses and other (non-operating) expenses according to the requirements of the Tax Code.

IMPORTANT: you can reduce the profit base by the amount of expenses only if they are justified, justified, documented, otherwise, the expenses will not be recognized in tax accounting, but will only be reflected in accounting.

How much is the effective tax rate

In essence, the construction of income tax payments includes advance payments and current tax upon the end of the period. It is important to make payments on time until the 28th day. But how to understand what exactly is I on the income tax rate in 2017. In practice, for these purposes the concept effective bid.

This is some general criterion, the average tax rate. Purely mathematically, it can be calculated as the ratio: Total tax / total taxable income. When multiplied by 100, the necessary percentage is obtained, which can be operated on for budget planning purposes for taxes.

The relevance of calculating the effective rate for several years is explained by the desire to accurately identify the company's expenses on taxes in order to conduct competent optimization if necessary. For example, you can create reserves for doubtful debts, thereby reducing the outflow of money on payments on profits.

Features of the calculation of income tax

Let's look at an example of how the tax is calculated in the presence of certain expenses. For example, a company attracted a loan from a bank in the amount of 1 million. 02/01/17 at a rate of 17% per annum with repayment in equal shares for 36 months. In addition, were produced following expenses for 6 months 2017:

• Purchase of materials and spare parts - 120 thousand
• Salaries of employees - 1,500 thousand
• Payroll deductions 345 thousand
• Depreciation - 200 thousand
• Stationery - 10 thousand
• Office rent - 90 thousand
• Office space maintenance - 5 thousand

Total expenses current period (without credit interest): 2 270 thousand rubles.

Now let's calculate how much the cost of attracting borrowed resources will be:

1. As of the end of February 2017 - 1,000 thousand * 17% / 12 months. \u003d 14,167 rubles.
2. As of March 31, 1717 - (1 000 - 1 000/36 (this is 27 778 rubles)) * 17% / 12 months. \u003d 13 773 rub.
3. As of April 30, 17, the interest was as follows: (972.222 - 27.778) * 17% / 12 \u003d 13,380 rubles.
4. As of 05.31.17, borrowing costs will be: (944.444 - 27.778) * 17% / 12 \u003d 12,986 rubles.
5. As of June 30, 17, current expenses will be as follows: (916.666 - 27.778) * 17% / 12 \u003d 12,593 rubles.

It turns out that the total amount of interest expenses for 6 months is: 66,899 rubles.

Total expenses to reduce the tax base for profit is equal to: 2 336 899 rubles.

Income for the period is 3,125,189 rubles.

So, the tax base for taxation as of June 30, 17 is equal to: income 3 125 189 minus expenses 2 336 899 total 788 290 rubles.

The tax itself at the current rate of 20% * 788,290 rubles. \u003d 157,658 rubles.

If we assume that advance payments in the 2nd quarter amounted to 50,000 rubles. for monthly payments, 150,000 has already been paid for the period from April 1, 17th to June 30, 17.17, it means that the current tax must be increased in the amount of 7,658 rubles, advances for the 3rd quarter of 2017 will amount to 52,553 rubles. per month.

Legal rules for calculating taxes

The amount of corporate income tax is the main expense of companies for payments to the budget on a par with VAT. This is not paid by firms registered by payers in special regimes. These are “simplists”, “chief executives”, agricultural tax payers. All other Russian firms pay profit margins in accordance with the requirements of Chapter 25 of the Tax Code. Since deductions go to the federal budget and to the budget of entities, not only the norms of the all-Russian code can act, but also local legislative acts.

In addition to regional laws, payers must comply with the explanations of the Ministry of Finance and the tax inspectorate. They do not have a clear regulatory nature, but their importance to accountants and lawyers is high. The courts will also listen to the opinion of the Ministry of Finance and the Federal Tax Service, therefore it is better to carefully study the letters of the authorities regarding this tax. Pay attention to the definition of profit given in Article 247 of the Code of Russia, all taxpayers are also listed there.

Income and expenses: concept and definitions

Taxable income - economic benefit in in kind or in cash. Determine whether revenue is income for tax purposes should be in accordance with the law.

As a rule, these are general receipts to the current account or to the cash desk of the company (if it is about money) or the transfer of property in kind or rights in the form of securities.

IMPORTANT: all amounts are net of VAT.

Revenue recognized:

• Revenue from sales (income from statutory activities)
• Other flows (non-operating income)

The following are not considered income for profit tax purposes:

• Pledges and deposits accepted by the taxpayer company
• Gratuitous receipts from shareholders
• Increase Contributions share capital
• Loan / credit income
• Inseparable improvements (performed by the tenant)

The list of income excluded from income for tax purposes is described in more detail in Article 251 of the Code.

Costs cannot be such, even if they are correctly executed:

• Penalties / sanctions / fines for which the recipient is the budget
• Dividends paid
• Loan repayment (loans and borrowings)
• Excessive Ecology
• Help, retirement benefits and so on.

IMPORTANT: part of the costs, although taken to reduce income when taxing profits, but only in the amount of a certain limit.

PLEASE NOTE: from the beginning of the year 17, all that the company spent on measures to assess the qualification level of its employees employed in the company under employment contracts can be safely included in reducing costs in in full, but do not forget to obtain the written consent of the employee to carry out the specified procedure, in addition, a qualification assessment requires an agreement with the contractor.

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Basis and legal basis

Income tax is one of the main taxes paid by the organization, provided that it does not apply special tax regimes.

The legal basis of tax is set out in chapter 25 of the Tax Code of the Russian Federation in articles 246 to 333.

There are regional laws governing the payment of income tax regarding the application of tax benefits.

The explanations of the Ministry of Finance and the Federal Tax Service are numerous, which, although they are not normative, are of great importance and are actively used for work by accountants and lawyers.

Taxpayers

Income tax payers are:

• Russian organizations, except for those that have switched to special tax regimes - USN, UTII, ESKH engaged in gambling and a number of others.
• Foreign organizations operating through permanent missions in the Russian Federation, and (or) receiving income from sources in the Russian Federation.

Organizations that are responsible members of a consolidated group of taxpayers are recognized as taxpayers in respect of corporate income tax for this consolidated group of taxpayers.

The following are exempt from income tax:

1. Organizations at UTII or engaged in gambling (if their activities are wider, then they calculate and pay income tax on it in the general manner).
2. Organizations on the simplified tax system (simplified taxation system) and the unified agricultural tax (agricultural producers) (but they are required to pay income tax in the form of dividends and interest on state and municipal securities).
3. Organizations related to the preparation and holding in Russia of the 2018 FIFA World Cup and the 2017 FIFA Confederations Cup: in fact, FIFA and its subsidiaries, as well as national football associations, confederations, suppliers of goods (works, services) FIFA and media providers.

Object of taxation

The object of taxation is the profit that the organization received in the process of activity, which follows from the name.

According to Article 247 of the Tax Code of the Russian Federation, profit is:

• for Russian organizations that are not members of the consolidated group of taxpayers - income received reduced by the amount of expenses incurred;
• for organizations participating in a consolidated group of taxpayers - the total group profit attributable to that participant;
• for foreign organizations operating in the Russian Federation through permanent missions - income received through these permanent missions reduced by the amount of expenses incurred by these permanent missions;
• for other foreign organizations - income received from sources in the Russian Federation (determined by Article 309 of the Tax Code of the Russian Federation).

What are income and expenses?

Income is the economic benefit in cash or in kind. It is evaluated and determined in accordance with the rules of Chapter 25 of the Tax Code.

For the purposes of income tax, income is understood as the total revenue of the organization (in cash and in kind) excluding expenses incurred by the organization. There is only one exception to this rule - taxes that the organization makes to customers are excluded from the amount of income (for example, the amount of VAT in the invoice to the buyer).

The amount of income is determined on the basis of any documents, one way or another confirming its receipt. These include primary accounting documents, documents tax accounting, settlement documents, contracts, etc.

Incomes that are taken into account when taxing profits are divided into:

• income from sales (revenue from the sale of goods, works, services and property rights);
• non-operating income (all other income, for example, dividends received by the organization, interest, interest, forfeit, property rental income, interest on loans and borrowings, etc.).

The following types of income are not taken into account when taxing profit:

• property or property rights received in the form of a pledge or a deposit;
• property received free of charge from a Russian organization or private person owning more than 50% of the share of the company to which this property was transferred;
• contributions to the authorized capital of the organization;
• property received under loan or loan agreements;
• capital investments in the form of inseparable improvements to the leased (received in gratuitous use) property produced by the lessee (borrower);
• property received as part of targeted financing;
• other income provided by art. 251 of the Tax Code of the Russian Federation.

Expenses are recognized as justified (economically justified) and documented expenses incurred by the taxpayer. Expenses must be incurred for activities aimed at generating income.

Expense is an indicator by which an organization can reduce its income.

The following types of expenses are not taken into account when taxing profit:

• amounts of penalties, fines and other sanctions transferred to the budget;
• dividends;
• the amount of tax, as well as payments for excess emissions of pollutants into the environment;
• expenses for voluntary insurance and non-state pension provision;
• financial assistance to employees, pension benefits
• etc.

This list is quite long (several dozen items), but it is exhaustive. It is established by article 270 of the Tax Code of the Russian Federation.

Some expenses may not be accepted to reduce the tax base, but partially within the limits of specially established norms (Articles 254, 255, 262, 264-267, 269, 279 of the Tax Code). They are called “standardized expenses”.

Pay attention!

From January 1, 2017, the amounts spent on assessing the qualifications of employees can be included in expenses. Since 2017, the Law on Independent Qualification Assessment entered into force. In order to stimulate participation in the assessment, for example, provisions will be introduced on accounting for the cost of assessment in income tax expenses (paragraph 23, paragraph 1, article 264 of the Tax Code). An independent assessment of the qualifications of an employee requires his written consent. An organization can take into account expenses if the assessment is carried out on the basis of an agreement on the provision of relevant services and the person who entered into an employment contract with the taxpayer was exposed to it. Duration of storage of documents confirming the costs of independent assessment employee qualifications are set in the new paragraph. 5 p. 3 Art. 264 of the Tax Code of the Russian Federation. Changes foreseen Federal law dated 03.07.2016 N 251-ФЗ.

Tax and reporting periods

The tax period for paying income tax is a calendar year.

Reporting periods:

• I quarter
• half year
• 9 months calendar year

Reporting periods for taxpayers who calculate monthly advance payments based on the actually received profit are recognized as a month, two months, three months, and so on until the end of the calendar year.

Starting January 1, 2016, there were changes in the limit on the average quarterly amount of income from sales, which is determined for the previous four quarters. This limit has been increased from 10 to 15 million rubles.

Income tax base

The tax base is the monetary expression of taxable profits.

As a general rule, profit is revenue received minus expenses recorded in accordance with the Tax Code. If revenues are less than expenses, the tax base is zero.

Profit is determined by cumulative total from the beginning tax period (calendar year).

The tax base for business transactions is determined in total, the profit of which is taxed at a general rate of 20%.

Separately determined tax bases for each type business operations, profit from which is taxed at other rates. For them, the taxpayer maintains a separate accounting of income and expenses.

The financial result for operations that are accounted for in a special manner is determined separately. Income and expenses are also recorded separately.

• banks (Tax Code, Articles 290-292);
• insurance organizations (Tax Code, Articles 293, 294);
• non-state pension funds (Tax Code, Articles 295, 296);
• consumer cooperatives and microfinance organizations (Tax Code, Articles 297.1 - 297.3);
• professional participants in the securities market (Tax Code, Articles 298, 299);
• operations with securities (Tax Code, Articles 280 - 282, letter of the Federal Tax Service of the Russian Federation of 03.11.2005 N MM-6-02 / 934);
• operations with financial instruments derivatives transactions (Tax Code, Articles 301-305);
• clearing organizations (Tax Code, Articles 299.1, 299.2)

Taxpayers applying special tax regimes (USN, UTII, UTII, patent), when calculating the tax base for tax, do not take into account income and expenses related to such regimes.

Gambling organizations, as well as organizations that have switched to UTII, keep separate records of income and expenses. For taxation, only those expenses that are economically justified, documented and incurred in the implementation of activities aimed at generating income are taken into account.

The income recognition procedure provides for 2 methods: accrual method and cash basis method (Articles 271, 273 of the Tax Code of the Russian Federation).

Budget enrollment

The amount of income tax as a percentage is credited to the federal budget and the budget of the region.

However, in 2017, changes in the distribution of interest occurred. In 2017 - 2020, the federal budget must be credited with the amount of income tax calculated at a rate of 3%, in the budgets of constituent entities of the Russian Federation at a rate of 17%, and not at the usual 2% and 18%, respectively (para. 2, 3 p. 1 Article 284 of the Tax Code of the Russian Federation). As you can see, the general rate of 20% on income tax has not changed, but received cash distributed among budgets differently.

For individual categories of taxpayers, regional authorities have the right to reduce the rate at which tax is credited to the budget of the subject. As a general rule, it should not be less than 13.5%, but for 2017-2020 this limit has been reduced to 12.5%.

Changes are important to consider when filling out tax reporting and payment orders.

Changes are provided for by the Federal Law of 30.11.2016 N 401-ФЗ.

Tax rates

The general tax rate is 20%, of which from 2017 to 2020, 3% is credited to the federal budget, 17% to the budgets of the constituent entities of the Russian Federation.

By the laws of the constituent entities of the Russian Federation, the rate may be reduced for certain categories of taxpayers in terms of tax amounts payable to regional budgets. In this case, as a general rule, the rate cannot be lower than 13.5%. However, for 2017-2020, this limit has been reduced to 12.5%.

In relation to certain types of income, special tax rates are established:

Type of income	Tax rate	Budget	Article of the Tax Code
Incomes of foreign organizations not related to activities in the Russian Federation through a permanent establishment (except for the incomes listed in subparagraph 2, paragraph 2, paragraphs 3 and 4 of Article 284 of the Tax Code of the Russian Federation)		federal	1 p. 2 Article 284 of the Tax Code
Incomes of foreign organizations not related to activities in the Russian Federation through a permanent establishment from the use, maintenance or leasing of mobile vehicles or containers in connection with international transport		federal	2 p. 2 Article 284 of the Tax Code
Income received in the form of dividends by Russian organizations from Russian and foreign organizations: Total rate Bid subject to certain conditions		federal	p. 2 p. 3 Art. 284 of the Tax Code p. 1 p. 3 Art. 284 of the Tax Code
Income received in the form of dividends by foreign organizations from Russian organizations		federal	p. 3 p. 3 Art. 284 of the Tax Code
Income in the form of interest on state and municipal securities referred to in paragraphs. 1 p. 4 Art. 284 of the Tax Code		federal	p. 2 p. 4 Article 284 of the Tax Code
Income in the form of interest on municipal securities issued for a period of at least three years before January 1, 2007, as well as other income specified in paragraphs. 2 p. 4 Article 284 of the Tax Code		federal
Income in the form of interest on government and municipal bonds issued before January 20, 1997 inclusive, and other income specified in paragraphs. 3 p. 4 Article 284 of the Tax Code		-	p. 3 p. 4 Article 284 of the Tax Code
Income from securities (excluding income in the form of dividends) issued by Russian organizations and recorded in custody accounts: a foreign nominal holder, a foreign authorized holder and (or) depository programs, the payment of which violated the presentation procedure tax agent information in accordance with paragraphs. 7, 8, 10, 12, 13, Art. 310.1 of the Tax Code			section 4.2, Art. 284 of the Tax Code
Profit earned by the Bank of Russia from activities related to the performance of functions stipulated by the Federal Law "On Central bank Russian Federation (Bank of Russia) "		-	section 5, Art. 284 of the Tax Code
Profit of agricultural producers who did not switch to payment of unified agricultural tax		-	section 1.3, Art. 284 of the Tax Code, clause 3 of Article 1, paragraph 1 of article 2, part 1, article 3 of the Law N 161-ФЗ, Art. 2.1 of the Federal Law of 06.08.2001 N 110-ФЗ
Profit of Skolkovo project participants who have ceased to use the right to relieve income tax payer		-	article 246.1 of the Tax Code
The tax base organizations engaged in medical and (or) educational activities (except for tax bases on dividends and operations with certain types of debt obligations)		-	items 1.1, 3, 4 of Art. 284, Art. 284.1 of the Tax Code
Tax base for operations related to the sale or other disposal (including repayment) of shares in the authorized capital of Russian organizations, as well as certain categories of shares of Russian organizations		-	section 4.1, Art. 284, Art. 284.2 of the Tax Code
Profit from activities carried out in the technology-innovative special economic zone, as well as in tourist and recreational special economic zones, united in a cluster, subject to separate accounting of income and expenses by type of activity		federal	section 1.2, Art. 284 of the Tax Code
The tax base of the participants of a regional investment project, provided that the income from the sale of goods produced under the project is at least 90% of all income taken into account when determining the tax base		federal	section 1.5, Art. 284, paragraph 1 of article 284.3 of the Tax Code
The tax base of residents of the territory of priority social and economic development		federal	section 1.8, Art. 284 of the Tax Code

Profit tax reporting. Declaration

At the end of each reporting and tax period, the organization must provide tax authorities income tax return.

The income tax declaration form and the rules for filling it out are approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. MMV-7-3 / [email protected]

The declaration is submitted to the tax office:

• at the location of the organization;
• at the location of each separate division of the organization.

If the separate subdivisions of the organization are located in the territory of one constituent entity of the Russian Federation, then income tax can be paid to the budget of this constituent entity of the Russian Federation through one separate division, which the organization determines independently.

In what form is the declaration provided - in paper or electronic?

IN in electronic format required to submit a declaration:

• the largest taxpayers;
• organizations in which the average number of employees for the previous calendar year was 100 people or more;
• newly created organizations with more than 100 employees.

The remaining taxpayers may submit a paper declaration.

Income tax: what's new in 2017?

• A legal entity has the right to create a reserve for doubtful debts for a larger amount than before:

In 2017, a provision came into force that the amount of the allowance for doubtful debts should not exceed the larger of: 10% of revenue for the previous tax period or 10% of revenue for the current reporting period (Paragraph 5, Clause 4 of Article 266 of the Tax Code). Previously, there was no such option: the amount of the reserve created at the end of the reporting period should not exceed 10% of revenue for the current reporting period. The change is provided for by the Federal Law of 30.11.2016 N 405-ФЗ.

• Doubtful debt is recognized as part of the debt in excess of the amount of the counter obligation:

If an organization has a counter obligation to a counterparty owed to it, then it can be considered a doubtful debt only in an amount that exceeds the amount of this obligation (paragraph 1 of paragraph 1 of Article 266 of the Tax Code of the Russian Federation). Until 2017, the Tax Code of the Russian Federation did not specify that doubtful debt should be reduced by the amount of a counter obligation, but during inspections the tax authorities sometimes insisted on this. The necessity of such a reduction was indicated by the Federal Tax Service and the Ministry of Finance. However, later the Presidium of the Supreme Arbitration Court of the Russian Federation came to the conclusion that doubtful debt does not need to be adjusted for the amount of counter payables. After that, the Federal Tax Service sent a review judicial practicewhere this conclusion of the court was included, and the Ministry of Finance explained that the tax authorities should be guided by the position of the Supreme Arbitration Court of the Russian Federation when resolving controversial issues. Now, changes have been made to the Tax Code of the Russian Federation, fixing the point of view opposite to the approach of the Presidium of the Supreme Arbitration Court of the Russian Federation. Changes are provided for by the Federal Law of 30.11.2016 N 401-ФЗ.

• The amount of the transferred loss for income tax is temporarily limited:

In the reporting and tax periods from January 1, 2017 to December 31, 2020, the base cannot be reduced by the amount of losses of previous periods by more than 50% (paragraph 2.1 of Article 283 of the Tax Code of the Russian Federation). This innovation does not affect the base to which certain special income tax rates apply. For example, rates for organizations participating in regional investment projects. The amendments relate to losses incurred for tax periods beginning on or after 1 January 2007.

• The 10-year restriction on the transfer of losses of previous years has been lifted:

The amount of loss can now be transferred to all subsequent years, and not only within 10 years, as it was before (paragraph 2 of Article 283 of the Tax Code of the Russian Federation). The innovation concerns losses incurred for tax periods beginning on January 1, 2007.

• Payments need to be filled out not by 2% and 18% of the income tax base, but by 3% and 17%:

In 2017 - 2020, the federal budget must be credited with the amount of income tax calculated at a rate of 3%, in the budgets of constituent entities of the Russian Federation at a rate of 17%, and not at the previous 2% and 18%, respectively (para. 2, 3 p. 1 Article 284 of the Tax Code of the Russian Federation). The general income tax rate of 20% has not changed, but the cash received is distributed differently between the budgets.

• Regions can lower the rate to 12.5%:

For certain categories of taxpayers, regional authorities have the right to reduce the rate at which tax is credited to the subject's budget. As a general rule, it should not be less than 13.5%, but for 2017-2020 this limit has been reduced to 12.5%. Changes are important to consider when filling out tax reporting and payment orders.

• There are more situations when debt is recognized as controlled:

For example, there are two foreign persons who are recognized as interdependent in accordance with paragraphs. 1, 2, 3 or 9 p. 2 Art. 105.1 of the Tax Code. Before one of them, the Russian organization had a debt obligation. The second person directly or indirectly participates in the capital of this organization and is interdependent with it on the basis of paragraphs. 1, 2 or 9 p. 2 Art. 105.1 of the Tax Code. In this case, the debt as a general rule is considered controlled (subparagraph 2, paragraph 2 of article 269 of the Tax Code). In such a situation, the qualification of the debt is not affected by whether the foreign creditor participated in the authorized capital of the debtor. From the analysis of paragraph 2 of Art. 269 \u200b\u200bof the Tax Code of the Russian Federation as amended until 2017, it follows: if a foreign company-lender does not directly or indirectly own more than 20% of the borrower's capital, the debt is not recognized as controlled. Now this is not the case. Changes are provided for by the Federal Law of February 15, 2016 N 25-ФЗ.

• Controlled debt is determined by the aggregate of loans:

The amount of controlled debt is calculated on the basis of the totality of all taxpayer obligations that have the characteristics of such debt (paragraph 3 of article 269 of the Tax Code).

• The ban on recounting interest on controlled debt is fixed in the Tax Code of the Russian Federation6

The capitalization ratio depends on the amount of debt, value equity the borrower and the share of the foreign company controlling the debt in its capital. If the coefficient has changed compared to the previous reporting period, the question may arise about adjusting the income tax base. In the Tax Code of the Russian Federation it is now established that in such a situation, expenses in the form of interest on controlled debt do not need to be recounted (clause 4 of article 269 of the Tax Code of the Russian Federation). A similar approach was previously followed by the financial department and the Supreme Arbitration Court of the Russian Federation.

• Amounts spent on the assessment of the qualifications of employees can be included in the costs:

Since 2017, the Law on Independent Qualification Assessment entered into force. In order to stimulate participation in the assessment, for example, provisions will be introduced on accounting for the cost of assessment in income tax expenses (paragraph 23, paragraph 1, article 264 of the Tax Code). An independent assessment of the qualifications of an employee requires his written consent. An organization can take into account expenses if the assessment is carried out on the basis of an agreement on the provision of relevant services and the person who entered into an employment contract with the taxpayer was exposed to it. The storage periods for documents confirming the costs of an independent assessment of employee qualifications are set in the new paragraph. 5 p. 3 Art. 264 of the Tax Code of the Russian Federation. Changes are provided for by the Federal Law of 03.07.2016 N 251-ФЗ.

• Classification of fixed assets updated depreciation groups:

Since 2017, a new All-Russian Classifier fixed assets (OKOF). In this regard, the classification of fixed assets by depreciation groups has changed. The Ministry of Finance explained that innovations affect fixed assets, which were put into operation no earlier than 2017. The changes are provided for by Resolution of the Government of the Russian Federation of 07.07.2016 N 640.

Pay attention!

When paying arrears of all taxes from October 1, 2017, the rules for calculating interest are changed. In case of a long delay, large amounts of fines will be paid - this applies to arrears arising after October 1, 2017. Changes have been made to the rules for calculating fines, which are established for organizations p. 4 of Art. 75 of the Tax Code.

If, starting from the indicated date, the payment is overdue for more than 30 days, the interest shall be calculated as follows:

• based on the 1/300 refinancing rate of the Central Bank of the Russian Federation effective from the 1st to the 30th calendar days (inclusive) of such a delay;
• based on the 1/150 refinancing rate of the Central Bank of the Russian Federation, relevant for the period starting from the 31st calendar day of delay.

If the delay is 30 calendar days or less, the legal entity will pay penalties based on 1/300 of the CBR refinancing rate.

Changes are provided for by the Federal Law dated 01.05.2016 N 130-ФЗ.

If you pay arrears before October 1, 2017, the number of days of delay does not matter, the rate in any case will be 1/300 of the Central Bank refinancing rate. Recall that since 2016, the refinancing rate has been equal to the key rate.

Income tax is mandatory for all legal entities located on common system taxation. It is calculated by summing the profits from all activities of the company and multiplying them by the current rate.

Legal basis

The procedure for calculating and paying corporate income tax, the tax rate for enterprises of all forms of ownership are indicated in chap. 25 of the Tax Code. Regional acts regulate the process of applying tax benefits. Lawyers and accountants in their work also apply the explanations of the Ministry of Finance and the Federal Tax Service in relation to certain points of regulatory acts.

Subjects and objects

Tax payers are:

• Russian organizations involved in the gambling business, as well as those that do not use the simplified tax system, UTII, and UUSH.
• Foreign organizations that receive income in the territory of the Russian Federation.
• Members of the consolidated group.

Exempted from taxation are enterprises that pay UTII, USN, USHN. If the volume of their annual sales exceeds legislative restrictions, then enterprises must pay corporate income tax, the rate of which exceeds legislative restrictions. Also, exceptions in 2017 include organizations that prepare and conduct the 2018 FIFA in the Russian Federation.

The basis for the calculation is the profit of the organization. In Art. 247 of the Tax Code says that profit:

• for domestic organizations and representative offices of foreign companies - this is the amount of income received by the enterprise (its representative office), reduced by the costs incurred;
• the amount of total profit calculated for this participant;
• for other foreign organizations - this is the amount of funds recognized as income under Art. 309 Tax Code.

Income and expenses

Income is recognized as the economic benefit of the organization, expressed in kind or cash. This is the sum of all the organization’s revenues excluding costs and taxes that are presented to customers (for example, VAT). They are determined according to primary documents. Revenues are divided from sales and non-operating income.

When the organization’s income tax is calculated, the tax rate, revenue is not taken into account:

• from property received free of charge;
• capital contributions;
• assets received under loan agreements;
• property received for targeted financing.

Expenses are justified and documented expenses incurred by the taxpayer, provided that they were aimed at generating income. When the organization’s income tax is calculated, the tax rate, the amount of fines, penalties, interest, dividends, payments for excess emissions of substances, expenses for voluntary insurance are not included in the expenses, financial assistance, allowances for pensions, etc. A complete list of amounts that are excluded from expenses is presented in Art. 270 Tax Code of the Russian Federation. Normalized expenses can be written off not completely, but partially. Since 2017, the amount spent on assessing the qualifications of employees can also be attributed to expenses. However there is one important condition: the employee must confirm his consent to the assessment of the level of qualification in writing.

Reporting periods

The profit of organizations is set in a fixed amount. Reports on the calculation of the amount of the fee must be provided for 6, 9 and 12 months. Advance payments should be paid to the budget monthly. Since 2016, the average quarterly amount of sales revenue has been increased to 15 million rubles.

The tax base

How is the corporate income tax calculated? The tax rate is multiplied by the difference between revenues and expenses. If the amount of revenue is less than the amount of costs, then the base is zero. Profit is determined on an accrual basis from the beginning of the calendar year. Since the legislation spells out certain types of corporate income tax rates, income must be considered separately for each type of activity.

The Tax Code defines the specifics of determining income and expenses for different categories of payers: banks insurance companies (Art. 293), non-governmental PFs (Art. 295), microfinance organizations (Art. 297), professional participants in the securities market (Art. 299), securities transactions (art. 280), urgent financial transactions (art. 305), clearing organizations (Article 299). Gambling organizations keep separate records of revenues and expenses. Only economically justified expenses that are documented are taken into account.

What is the corporate income tax rate?

The amount of the fee paid is transferred to the federal and local budgets. Since 2017, there have been changes in the distribution of interest. Base rate corporate income tax has not changed and is 20%. Previously, 2% of the amount paid went to the federal budget, and 18% remained in the local budget. From 2017 to 2020, a new scheme was introduced. The tax amount calculated at the rate of 3% will be transferred to the federal budget, and 17% to the budget of the constituent entities of the Russian Federation. Regional authorities can reduce the collection rate for certain categories of payers. In 2017-2020, it cannot be less than 12.5%.

Exceptions

By individual species The income tax rate of the organization’s profit is:

• Revenues of foreign companies from the use, rental of containers, mobile vehicles, international transport - 10%.
• The income tax rate of a foreign organization through a representative office that is not related to activities in the Russian Federation is 20%.
• Dividends of Russian organizations - 13%. The full amount of taxes remains in the local budget. Dividends received foreign companiesare taxed at a rate of 15%. This also applies interest income according to state securities.
• Revenues from the Russian Central Bank, which are recorded in custody accounts - 30%.
• Bank of Russia profit is 0%.
• Profit of agricultural producers - 0%.
• Profit of organizations involved in medical, educational activities - 0%.
• The income from the operation related to the sale of the share of the authorized capital is 0%.
• Revenues from work carried out in the implementation economic zone, tourist and recreational zone, subject to separate accounting of revenues and expenses - 0%.
• Revenues of a regional investment project, provided that they do not exceed 90% of all revenues - 0%.

Reporting

At the end of each tax period, the organization must provide the Report Form and the rules for its preparation are approved by Order of the Federal Tax Service No. MMV-7-3 / 600. The declaration is submitted to the inspection at the location of the enterprise or its unit. The report is submitted in paper form. Electronic declaration the largest taxpayers can file, as well as organizations in which the average number of employees for the previous year was more than 100 people.

2017 tax changes

The amount of the provision for doubtful debts should be less than 10% of revenue for the previous or reporting period. Doubtful debt is debt that exceeds the amount of a counter obligation. If the organization has receivables and accounts payable to one counterparty, then only the amount in excess of accounts payable can be written off to doubtful debts.

The amount of loss carried forward is limited. From 01/01/2017 to 12/31/2020, it is impossible to reduce losses of previous periods by more than 50%. This change does not affect the base to which they apply. tax incentives. The changes relate to losses that were incurred after 01/01/2007.

Since 2017, the restriction on the transfer of the amount of losses incurred after 01/01/2007 has been lifted. The transfer can now be carried out for all subsequent years. Changes regarding the adjustment of taxes paid to the state and local budgets should be reflected in the declaration and payments. These documents must clearly reflect what amounts are paid at a rate of 3% and which at a rate of 17%.

The reasons for the recognition of consolidated debt has become more. For example, there are two interdependent foreign organizations (one of the organizations is the founder of the second). Before one of them, a Russian company had a debt obligation. In this case, the debt is recognized as consolidated. And it does not matter how much capital a foreign lender owns. Now the consolidated debt is determined by the size of all taxpayer obligations.

If the capitalization ratio has changed during the reporting period, the question may arise about adjusting the tax base. Since 2017, the costs of controlled debt do not need to be restated. As mentioned earlier, expenses incurred in assessing the level of qualifications of employees can be included in the amount of expenses. In order to stimulate the conduct of such inspections, provisions will be developed on the accounting of valuation costs. The company will be able to take into account the costs if the assessment was carried out on the basis of an agreement on the provision of services and an employment contract was concluded with the subject.

The procedure for calculating tax penalties has been changed, and the amount of penalties has been increased. The changes relate to delinquencies that arise after 10/01/2017. If you overdue the tax payment period by more than 30 days, then the amount of interest will have to be calculated according to this algorithm:

• 1/300 rate of the Central Bank, valid from 1 to 30 days of delay;
• 1/150 rate of the Central Bank, effective from 31 days of delay.