Calculation method of calculating taxes. How inspectors calculate taxes by calculation

Although deadlines for filing tax returns and paying some taxes were extended to May 17, first-quarter estimated tax payments for individuals were still due on or before April 15. For details, visit New Tax Filing Deadlines (English) and Pandemic Tax Relief and Economic Impact Payments (English).

For information on recent changes, see 2021 Publication 505, Withholding and Estimated Tax, and When You Use the Excess of Your May 17, 2021 Income Tax Paid for 2021 Estimated Tax and Claim extension of the deadline for filing a tax return" (English)

As you earn or receive income during the year, you must pay taxes through payroll deductions or estimated taxes. If the amount of income tax withheld from your salary or pension is insufficient, or if you receive interest, dividends, alimony, self-employment income, capital gains, prizes or bonuses, you may be required to pay estimated tax. If you're self-employed, you'll typically pay estimated taxes, which are used to pay not only your income taxes, but also other taxes, such as the self-employment tax and the alternative minimum tax.

If the amount of taxes you paid through payroll deductions and estimated taxes is not enough, you may be subject to a penalty. It may also be assessed if estimated taxes are paid too late, even if you are due a refund of overpaid taxes after filing your tax return.

Farmers and fishermen have different requirements for payment of estimated tax. For more information on these special estimated tax rules, see Publication 505, Tax Withholding and Estimated Tax.

What are fixed contributions and why are they no longer fixed?

Fixed contributions were insurance contributions for compulsory pension insurance and compulsory health insurance paid by individual entrepreneurs, lawyers, notaries and other persons engaged in private practice.

Until 2014, defined contributions were truly fixed (set for the year) and the same for all persons paying them. Then amendments to the legislation came into force, changing the procedure for calculating contributions and, in fact, contributions ceased to be fixed, since part of the contributions depends on the income of the entrepreneur.

And from 2021, this name has been removed from regulatory documents. We will continue to call these contributions fixed for convenience and because the name is familiar to entrepreneurs.

Since 2021, the procedure for paying fixed insurance premiums is regulated by Chapter 34 of the Tax Code and contributions are paid not to extra-budgetary funds, but to the territorial tax inspectorates at the place of registration of the individual entrepreneur.

If income is determined by calculation, then expenses should be determined in the same way.

The Plenum of the Supreme Arbitration Court of the Russian Federation clarified that inspectors must determine expenses by calculation both if the company does not have documents or if they are recognized as inadequate (clause 8 of Resolution No. 57 of July 30, 2013). Moreover, if the calculation method is used for individual transactions, other transactions of the taxpayer themselves are used as an analogue.

In relation to individual entrepreneurs, controllers, in the opinion of the Plenum of the Supreme Arbitration Court of the Russian Federation, by default determine by calculation not the amount of expenses, but the amount of professional tax deduction (letter of the Federal Tax Service of Russia dated 05.23.13 No. AS-4-2/9355, resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 03.09.11 No. 14473/10). Although some courts do not agree with this, considering that controllers are obliged to determine the amount of individual entrepreneur expenses also by calculation (Resolution of the Federal Antimonopoly Service of the Central District dated July 10, 2014 No. A48-3246/2013).

If inspectors do not use all the information they have when using the calculation method, the court can also cancel additional assessments. Thus, in one of the cases, the tax authorities had data on the company’s expenses for purchasing goods from several suppliers. However, in the calculation they took into account the costs of transactions with only two of them, which led to the cancellation of part of the additional charges (Resolution of the Far Eastern District AS dated August 25, 2014 No. F03-3479/2014).

Who pays fixed fees

Contributions in a fixed amount are required to be paid by all individual entrepreneurs, regardless of the taxation system for individual entrepreneurs, business activities and the availability of income. In particular, if an individual entrepreneur works somewhere under an employment contract, and insurance premiums are paid for him by the employer, this is not a basis for exemption from paying contributions calculated in a fixed amount.

Since 2013, you can avoid paying fixed contributions for the following periods:

• conscription service in the army;
• the period of care of one of the parents for each child until he reaches the age of one and a half years, but not more than three years in total;
• the period of care provided by an able-bodied person for a group I disabled person, a disabled child or a person who has reached the age of 80 years;
• the period of residence of spouses of military personnel serving under contract with their spouses in areas where they could not work due to lack of employment opportunities, but not more than five years in total;
• the period of residence abroad of spouses of employees sent to diplomatic missions and consular offices of the Russian Federation, permanent missions of the Russian Federation to international organizations, trade missions of the Russian Federation in foreign countries, representative offices of federal executive authorities, state bodies under federal executive authorities or as representatives these bodies abroad, as well as to representative offices of state institutions of the Russian Federation (state bodies and state institutions of the USSR) abroad and international organizations, the list of which is approved by the Government of the Russian Federation, but not more than five years in total.

However, if entrepreneurial activity was carried out during the above periods, then contributions will have to be paid (clause 7 of Article 430 of the Tax Code of the Russian Federation).

When should you pay estimated taxes?

To ensure payment of estimated tax, there are four payment periods per year (English). You can make settlement payments using Form 1040-ES (English) by mail (English), online, by phone, or from your mobile device using the IRS2Go app (English). Visit IRS.gov/payments for an overview of all payment options. Refer to Publication 505, Tax Deductions and Estimated Taxes, for more information.

Using the EFTPS system is the easiest way for both individuals and businesses to pay their federal taxes. Use Electronic Federal Tax Payment for ALL of your federal tax contributions, including Federal Tax Deposits (FTDs) and treaty installment payments, as well as quarterly estimated tax payments. If you find it easier to pay your estimated taxes weekly, biweekly, monthly, etc., you can do so as long as you pay enough by the end of the quarter. Using EFTPS, you can access a historical record of your payments and see how much and when you made your quarterly estimated tax payments.

Corporations are required to deposit payment using the Federal Electronic Federal Tax Payment System (English). Refer to Publication 542, Corporations (English) for more information.

What determines the size of contributions?

Until January 1, 2021, the amount of individual entrepreneur contributions depended on the minimum wage.

However, due to the fact that the minimum wage was increased to the subsistence level, it was decided to “delink” individual entrepreneurs’ contributions from it, and starting from 2021, the fixed amount of contributions paid per year is indicated in the Tax Code.

Since 2014, the amount of fixed contributions also depends on the annual income of the individual entrepreneur, since if the income exceeds 300 thousand rubles during the year. it is necessary to charge another 1% contribution on the amount of income exceeding 300 thousand rubles.

Income is calculated as follows:

• Under OSNO - income accounted for in accordance with Article 210 of the Tax Code of the Russian Federation. i.e. those incomes that are subject to personal income tax (applies only to income received from business activities). When determining these incomes, expenses are taken into account (Resolution of the Constitutional Court of November 30, 2016 No. 27-P);

• Under the simplified tax system with the object of taxation, “income” is income taken into account in accordance with Article 346.15 of the Tax Code of the Russian Federation. Those. those incomes that are taxed under the simplified tax system (such income is indicated in column 4 of the book of income and expenses and is indicated in line 113 of the tax return under the simplified tax system);

• Under the simplified tax system with the object of taxation “income reduced by the amount of expenses” - income taken into account in accordance with Article 346.15 of the Tax Code of the Russian Federation. Those. those incomes that are taxed under the simplified tax system (such income is indicated in column 4 of the book of income and expenses and is indicated in line 213 of the tax return under the simplified tax system). However, there are decisions of courts, including the Supreme Court, that expenses can be taken into account. However, the Ministry of Finance still maintains that all income is taken to calculate contributions.

• Under the Unified Agricultural Tax - income accounted for in accordance with paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation. Those. those incomes that are taxed under the Unified Agricultural Tax (such income is indicated in column 4 of the book of income and expenses and is indicated in line 010 of the tax return under the Unified Agricultural Tax). Expenses are not taken into account when determining income for calculating contributions;

• For UTII - the taxpayer's imputed UTII income, calculated according to the rules of Article 346.26 of the Tax Code of the Russian Federation. Imputed income is indicated in line 100 of section 2 of the UTII declaration. If there are several sections 2, then the income is summed up across all sections. When determining annual income, imputed income from declarations for the 1st-4th quarter is added up.

• With PSN - potential income, calculated according to the rules of Article 346.47 of the Tax Code of the Russian Federation and Article 346.51 of the Tax Code of the Russian Federation. Those. the income from which the cost of the patent is calculated.

• If an individual entrepreneur applies several tax systems at the same time, then the income from them is added up.

Some coefficients can be used

The Supreme Arbitration Court of the Russian Federation recognized as justified the use of the following algorithm for calculating taxes on the activities of individual entrepreneurs, which combined imputation with simplification. The controllers determined the ratio of income from imputed and simplified activities to the total amount of income. Then, with their help, we calculated the simplified tax for surcharge. The court agreed with this calculation (determination of the Supreme Arbitration Court of the Russian Federation dated October 14, 2011 No. VAS-13418/11). The inspectors used a similar calculation algorithm in the case considered in the resolution of the Arbitration Court of the North-Western District dated November 26, 2014 No. A56-47412/2013. Despite the fact that the case was sent for a new trial, there were no objections to the methodology itself.

Fixed Contribution Tariffs

IN 2020

The following tariffs apply
for payments to individual entrepreneurs “for themselves”
:

Why do we need contribution rates if they are not calculated as a percentage of income for individual entrepreneurs? And how many pension points you will be awarded depends on the Pension Fund’s contribution rate.

Who is required to pay estimated tax

Individuals, including sole proprietors, partners and S corporation shareholders, generally must pay estimated taxes if they expect to owe $1,000 or more in taxes when they file their taxes.

Corporations generally must pay estimated taxes if they expect to owe $500 or more in taxes when they file their taxes.

If your tax amount for the previous year was greater than zero, you may be required to pay estimated tax for the current year. For more information about who is required to pay estimated tax, see the spreadsheet on Form 1040-ES, Individual Estimated Tax, or Form 1120-W, Corporate Estimated Tax.

Calculation of contributions for incomes over 300 thousand rubles

If the income of the payer of insurance premiums for the billing period exceeds 300,000 rubles, in addition to the fixed pension contributions indicated above (32,448 rubles), contributions are paid in the amount of 1% of the income exceeding 300,000 rubles. Note! Health insurance premiums for incomes over 300 thousand rubles are not paid

! Those. The amount of contributions to the FFOMS is fixed for all individual entrepreneurs, regardless of the amount of annual income.

Example:
The income of an individual entrepreneur in 2021 was: 350,000 rubles. for activities subject to the simplified tax system and 100,000 rubles. for activities for which UTII is applied (how income is calculated is indicated above). Total 450,000 rub. The amount of contributions to the Pension Fund for 2021 will be 32,448 + (450,000 − 300,000) × 1% = 33,948 rubles. The amount of contributions to the FFOMS is 8,426 rubles.

The total amount of fixed insurance contributions to the Pension Fund for the year cannot be more than eight times the fixed amount of insurance contributions established for the year. Those. no more than 32,448×8 = 259,584 rubles.

Example:

The income of an individual entrepreneur using the simplified tax system in 2021 was: 30,000,000 rubles. The amount of contributions for 2021 would be 32,448 + (30,000,000 − 300,000) × 1% = 329,448 rubles, however, since it is greater than the maximum possible contributions of 259,584 rubles, 259,584 rubles are paid. contributions to the Pension Fund and contributions to the Federal Compulsory Medical Insurance Fund in the amount of 8,426 rubles.

Legislative regulation

Regulatory support for the Unified Social Tax is formalized at several levels, here they are:

1. The mandatory presence of taxes in social spheres is prescribed in the Constitution of the Russian Federation. This act is key, because it is at the first level in the hierarchy of legal acts.

2. 
   At the first level there are all types of codes.

   Read also:  Limit for cash payments between legal entities in 2021
3. Laws adopted at the federal level can also be classified as first-level regulations. The unified social tax was introduced on January 1, 2011 in accordance with Federal Law No. 118 of May 5, 2000. In this form, social tax deductions existed for nine years. And starting from 01/01/2010, the tax took its usual form.

Due date for payment of contributions

Insurance premiums for the billing period are paid by individual entrepreneurs no later than December 31 of the current calendar year, with the exception of contributions in the amount of 1% on income exceeding 300 thousand rubles.

Insurance premiums calculated on the amount of income of the payer of insurance premiums exceeding 300,000 rubles for the billing period are paid by the payer of insurance premiums no later than July 1 of the year following the expired billing period.

Contributions (including contributions for compulsory health insurance) are paid from January 1, 2021 not to the Pension Fund, but to the tax office. Including contributions for previous years.

Tax on dollar deposits

The most important thing for owners of dollar deposits is that no tax is charged on the difference in dollar exchange rates at the beginning and end of the deposit period. For example, if 100 thousand dollars on a deposit initially cost 6.3 million rubles, and by the end of the deposit period it was already worth 8 million rubles, then you will not have to pay tax on the difference of 1.7 million rubles.

Interest on dollar deposits is close to zero, so only very large dollar deposits are subject to tax. To calculate the tax, interest on them is recalculated into rubles.

Categories of individual entrepreneurs for which benefits have been canceled

For 2021, only a few groups of individual entrepreneurs do not lose benefits:

1. 
   Individual entrepreneur on the simplified market, practicing preferential activities, whose profitability is less than 70%. But with one limitation that the annual individual entrepreneur is no more than 78 million rubles.

2. Pharmacy companies and individual entrepreneurs who have the appropriate license to open and conduct a pharmaceutical business, on UTII.
3. Individual entrepreneurs who apply a patent taxation system in relation to salary payments and other remunerations for their employees.

An illustrative example of calculation

To calculate the unified social tax, let’s imagine this situation: the organization “Zemlya” calculated a profit of 1,150 thousand rubles for one reporting period. You need to calculate the UST indicator and the amount for insurance.

To determine these values, you need to perform the following calculations:

1. 
   The amount of social contributions within this limit of 718 thousand rubles: 718,000 * 2.9% = 20,822 rubles.

2. The amount of pension taxes to be repaid taking into account the limitation is 796,000 * 22% + ((1,150,000 – 796,000) * 10%) = 175,120 + 35,400 = 210,520 rubles.
3. Medical payments will be 1,150,000 * 5.1% = 58,650 rubles.

Ultimately, we get the total amount of UST that is payable, it is: 20,822 + 210,520 + 58,650 = 289,992 rubles.

In order not to carry out large mathematical operations manually, you can use one of the online calculators. To find it, you need to enter the appropriate search query, then enter all the data according to the example presented above and get the result.

The meaning of the single social tax

Essentially, the single social tax is a quarter of your salary, which the employer transfers to various funds to provide state guarantees for free healthcare, social protection and the formation of pension savings.

All taxpayers of this tax admit that now, with the fragmentation of payments, it has become more difficult and difficult, the burden on accounting has increased and wages are being reduced.

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Who should pay the single social tax?

The payer of the single tax is always the employer, and in cases where the entrepreneur works for himself, he makes payments for himself too, but on behalf of the organization (its official name and details). The UST payer cannot be an individual, and the exception applies only to employees of the legal industry - notaries and lawyers.

What is the object of taxation?

The object of UST taxation is the money that the employee received for the work performed or part of it, while an employment contract or authorship agreement on intellectual property was drawn up.

In general terms, this is either your official salary or remuneration. Rewards mean:

• bonuses;
• vacation pay.