Enterprises that use the “income minus expenses” object in the simplified taxation system are obliged to pay the minimum tax specified in clause 6 of article 346.18 of the Tax Code of the Russian Federation. This concept was introduced so that STS enterprises, regardless of the profitability of the year, pay a certain amount of tax to the budget. Most taxpayers have difficulties in determining the minimum tax and the need to pay it.
It is necessary
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Instructions
Step 1
Determine the total amount of income that the company received over the past tax period and provided for by Article 249 and Article 250 of the Tax Code of the Russian Federation. The calculation is carried out according to the rules defined in Article 346.15, Article 346.17 and Article 346.18 of the Tax Code of the Russian Federation. In accordance with clause 1 of article 346.19 of the Tax Code of the Russian Federation, with a simplified tax period, a calendar year is established. At the same time, it can be reduced in case of liquidation of the enterprise or loss of the right to apply the simplified taxation system.
Step 2
In the first case, carry out the calculation, in accordance with clause 3 of article 55 of the Tax Code of the Russian Federation, from the beginning of the calendar year to the date of actual liquidation. In the second case, according to clause 4.1 of article 346.13 of the Tax Code of the Russian Federation, the tax period is equal to the last reporting period of the STS, which can be the first quarter, six months or nine months.
Step 3
Calculate the size of the tax base for an STS enterprise that uses the object "income minus expenses" for taxation. To do this, subtract from the amount of income the amount of expenses that are determined by paragraph 2 of Art. 346 of the Tax Code of the Russian Federation.
Step 4
Multiply the tax base by the rate of 15%, which is determined for taxpayers of the simplified taxation system. Thus, you will receive the amount of the single tax payable to the budget.
Step 5
Take the amount of annual income and multiply by the rate of 1% established by paragraph 2 of clause 6 of article 346.18 of the Tax Code of the Russian Federation for taxpayers of the simplified tax system when calculating the minimum tax. As a result, you will determine the amount of the minimum tax. Compare this amount with the amount of the single tax: the amount that is greater is paid by the enterprise to the budget. According to the calculations, a tax return is filled in, which is submitted no later than March 31 of the next year for the past tax period. The minimum tax is noted in a separate reporting line and is paid to the budget within the timeframes specified for the simplified tax system in clause 7 of article 346.21 of the Tax Code of the Russian Federation.
