Article 173 of the Tax Code of the Russian Federation. Amount of tax payable to the budget (current version)

The tax base

Determine the tax base in accordance with Articles 154–159, 161–162 of the Tax Code of the Russian Federation. For more information on determining the tax base for specific transactions, see:

• How to calculate VAT on the sale of goods (works, services);

• How to calculate VAT on the sale of property rights;

• How to calculate VAT when transferring goods (work, services) free of charge;

• How to calculate VAT when transferring goods for your own needs;

• How to calculate VAT on construction and installation work for your own consumption.

VAT payable

The total amount of accrued VAT is determined based on the results of the tax period - quarter (Article 163 of the Tax Code of the Russian Federation).

The total tax amount can be reduced by the amount of input VAT minus the amounts recovered. As a result, calculate the amount of VAT payable to the budget using the formula:

Such rules are established in paragraph 1 of Article 173 of the Tax Code of the Russian Federation.

Payments in foreign currency

Situation: how to calculate VAT when selling goods in Russia whose value is expressed in foreign currency? Payment for goods is made in foreign currency in two stages: partially in advance, partially after shipment

Calculate VAT in rubles at the Bank of Russia exchange rate on the date of shipment of goods.

In accounting and tax accounting, revenue from sales under contracts denominated in foreign currency is defined as the sum of two quantities: the received advance and the receivables outstanding on the date of shipment. This is explained by the fact that advances received under contracts, the value of which is expressed in foreign currency, are not recalculated either on the reporting date, or on the date of shipment, or on the date of final settlements with the buyer (clauses 9, 10 PBU 3/2006, para. 3 Article 316 of the Tax Code of the Russian Federation).

However, for VAT purposes these rules do not apply. When making advance payments, the VAT tax base is determined twice:

• first, the seller charges VAT at the rate of the Bank of Russia on the date of receipt of the advance (according to the settlement rate);

• then the seller charges VAT on the cost of the shipped goods at the Bank of Russia exchange rate on the date of shipment (at a direct rate), and takes the amount of VAT accrued on the advance payment (at the rate in effect on the date of receipt of the advance payment) for deduction.

This procedure follows from the provisions of paragraph 3 of Article 153, paragraphs 1 and 14 of Article 167, paragraph 8 of Article 171 and paragraph 6 of Article 172 of the Tax Code of the Russian Federation and is confirmed by letters of the Ministry of Finance of Russia dated October 4, 2012 No. 03-07-15/130 and the Federal Tax Service Russia dated September 24, 2012 No. ED-4-3/15921.

An example of reflection in accounting and taxation of proceeds from the sale of goods, the cost of which is expressed in foreign currency. The goods are sold to a representative office of a foreign organization located in Russia (payment for the goods is made in foreign currency). The contract provides for partial prepayment, final payment is made after shipment

Torgovaya LLC entered into an agreement for the supply of goods with a representative office of a foreign organization located in Russia for the amount of USD 11,800 (including VAT - USD 1,800). Cost of goods sold – 200,000 rubles.

On October 14, 2015, the representative office transferred an advance payment in the amount of $5,000 to Hermes. On October 26, 2015, Hermes shipped the entire consignment of goods to the buyer. The final payment is due on November 25, 2015. Title to the goods passes to the buyer on the date of shipment (26 October). Hermes applies a general taxation system and pays income tax quarterly.

The conventional US dollar exchange rate is:

• as of October 14, 29.40 rubles/USD;
• as of October 26, 29.70 rubles/USD;
• as of November 25, 30.00 rub./USD.

In accounting, the Hermes accountant reflected the received advance and subsequent shipment of goods with the following entries.

October 14:

Debit 52 Credit 62 subaccount “Settlements on advances received” – 147,000 rubles. (5000 USD × 29.40 rubles/USD) – an advance was received to pay for goods;

Debit 76 subaccount “Calculations for VAT on advances received” Credit 68 subaccount “Calculations for VAT” - 22,424 rubles. (RUB 147,000 × 18/118) – VAT is charged on the advance received.

October 26:

Debit 62 subaccount “Settlements for shipped goods” Credit 90-1 – 348,960 rubles. (RUB 147,000 + USD 6,800 × RUB 29.70/USD) – revenue from the sale of goods is reflected;

Debit 62 subaccount “Settlements for advances received” Credit 62 subaccount “Settlements for shipped goods” - 147,000 rubles. – the received advance is counted towards payment;

Debit 90-3 Credit 68 subaccount “Calculations for VAT” – 53,460 rubles. ((10,000 USD × 29.70 rubles/USD) × 18%) – VAT is charged on proceeds from the sale of goods;

Debit 68 subaccount “Calculations for VAT” Credit 76 subaccount “Calculations for VAT from advances received” – 22,424 rubles. – accepted for deduction of VAT on advance payment;

Debit 90-2 Credit 41 – 200,000 rub. – the cost of goods sold is written off.

The same amount (200,000 rubles) is included in expenses that reduce the tax base for income tax.

Due to the fact that the contract provides for partial prepayment, and the organization makes the final payment after shipment, an exchange rate difference arises in accounting. It appears only in relation to the subsequent (second) part of the payment - USD 6,800 (including VAT - USD 1,037). The advance payment is not recalculated.

The exchange rate difference is reflected in accounting on the date of receipt of final payment.

November 25:

Debit 52 Credit 62 subaccount “Settlements for shipped goods” – 204,000 rubles. (6800 USD × 30.00 rubles/USD) – final payment for the goods has been received;

Debit 62 subaccount “Settlements for shipped goods” Credit 91-1 – 2040 rubles. (6800 USD × (30.00 rub./USD – 29.70 rub./USD)) – reflects the positive exchange rate difference on the date of final settlement.

When calculating VAT, the resulting exchange rate difference is not taken into account.

In the VAT return for the fourth quarter of 2015, in line 010 (section 3), the Hermes accountant indicated (as part of the general indicators) revenue in the amount of 297,000 rubles. (10,000 USD × 29.70 rubles/USD) and the amount of VAT accrued in the amount of 53,460 rubles. (RUB 297,000 × 18%).

To calculate income tax, the accountant calculated the proceeds as follows: – regarding the advance payment: (5000 USD – 5000 USD × 18/118) × 29.40 = 124,568 rubles; – regarding subsequent payment: (6800 USD – 6800 USD × 18/118) × 29.70 = 171,161 rubles.

The total amount of revenue was: RUB 124,568. + 171,161 rub. = 295,729 rub.

When determining the tax base for income tax, the accountant included:

• included in income from sales is revenue in the amount of RUB 295,729;
• non-operating income includes a positive exchange rate difference in the amount of 2040 rubles.

Thus, with the advance form of settlements for transactions denominated in foreign currency, the indicators of revenue from sales (without VAT) in accounting (295,500 rubles), revenue from sales in tax accounting (295,729 rubles) and the tax base for VAT ( 297,000 rub.) vary.

Situation: how to determine the amount of VAT deduction from the cost of goods (work, services) purchased for foreign currency?

Determine the deduction amount in rubles at the Bank of Russia exchange rate on the date of recording of the property.

As a rule, an organization pays for property acquired in Russia (work, services, property rights) in rubles. This is due to the fact that it is prohibited to use foreign currency in payments, except in cases provided for by law (clause 3 of Article 317 of the Civil Code of the Russian Federation). Such cases, in particular, include the acquisition of property (works, services, property rights) from a representative office of a foreign organization located in Russia (subclause 7, paragraph 1, article 1, article 6 of the Law of December 10, 2003 No. 173- Federal Law).

If the property (goods, work, services) was purchased for foreign currency, then deduct the input VAT on it in the amount of the ruble equivalent. Calculate the deduction amount at the Bank of Russia exchange rate in effect on the date the property (work, services, property rights) was accepted for accounting, using the formula:

This procedure follows from paragraph 4 of paragraph 1 of Article 172 of the Tax Code of the Russian Federation.

Topic 2.1. Value added tax

Practical work 5. Solving problems for calculating VAT.

Questions to check students' readiness for practical training:

1. Transactions exempt from taxation.

2. The procedure for determining the tax base for calculating VAT on products sold.

3. Procedure for calculating VAT.

4. The procedure for presenting amounts of tax deductions for value added tax.

5.. The procedure for settlements with the budget for VAT.

6. Tax period for value added tax.

7. Deadlines for paying taxes to the budget.

Reporting form for the lesson: written solutions to problems in a notebook for practical work and in workbooks.

Assignment for the practical lesson and instructions on how to complete it

Task 1.

The task. The organization shipped products worth 500,000 rubles in the 1st quarter of this year. without VAT. In the same quarter, materials were received and capitalized in the amount of 236,000 rubles, including VAT. Determine the VAT payable to the budget.

Solution:

Step 1 - determining the tax base. In accordance with Article 153 of the Tax Code of the Russian Federation, the tax base is revenue from the sale of goods (works, services), i.e. 500,000 rub.

Step 2 - determining the tax rate. In accordance with Article 164 of the Tax Code of the Russian Federation, the tax rate is 18%.

Step 3 – determining the amount of calculated tax. H = 500,000 * 0.18 = 90,000 rub.

Step 4 - determination of tax benefits (deductions). In accordance with Article 171.172 of the Tax Code of the Russian Federation, tax amounts presented to the taxpayer for the purchase of goods (work, services) are subject to deductions. Tax deductions are made on the basis of invoices at the rate of 18/118:

2360 00 * 18/118 = 36,000 rub.

Step 5 – determining the amount of tax to be paid to the budget.

90,000 – 36,000=54,000 rub.

Answer: the amount of VAT payable to the budget is 54,000 rubles.

Task 2.

OJSC Kvant is engaged in the production of household appliances and retail trade of components.

Determine the amount of VAT payable to the budget for the tax period if:

– the organization sold its own products in the amount of 2,570 thousand rubles. (without VAT);

– revenue from the sale of purchased goods – 950,000 rubles. (including VAT);

– expenses for the purchase of purchased goods – 880,000 rubles. (including VAT);

– goods and materials were purchased and released into production for the production of products in the amount of RUB 1,510,000. (including VAT 18%);

– an object of fixed assets was sold: initial cost – 150,000 rubles, depreciation – 40,000 rubles, additional costs associated with the sale – 15,000 rubles, contractual selling price – 145,000 rubles;

– income from equity participation in other organizations – 130,000 rubles;

– positive exchange rate difference – 35,000 rubles;

– the right of claim to a third party was realized for RUB 190,000. at a cost of 180,000 rubles. before the payment deadline stipulated by the agreement;

– a fine was received from suppliers of raw materials for violation of contractual obligations for a taxable transaction in the amount of 25,000 rubles;

– advance payments were received for upcoming deliveries of goods – 280,000 rubles;

– overdue receivables were written off due to the expiration of the statute of limitations – RUB 120,000;

– rent in the amount of 40,000 rubles was received from the rental of premises;

– expenses associated with renting out the premises – 25,000 rubles;

– overdue accounts payable were written off due to the expiration of the statute of limitations – RUB 80,000;

– property received in the form of collateral – 100,000 rubles;

– travel expenses associated with a business trip – RUB 32,000.

Solution:

1. Let's calculate the tax base for taxable items:

– sales of own-produced products – RUB 2,570,000;

– sales of purchased goods – 950,000 rubles;

– sale of fixed assets – 145,000 rubles. (Article 154 of the Tax Code of the Russian Federation; the object was subject to accounting at cost without VAT, therefore the tax base is the sales price - 145,000 rubles);

– exercise of the right of claim – 10,000 rubles. (in accordance with paragraph 2 of Article 155 of the Tax Code of the Russian Federation, the tax base is defined as the amount of excess income received by the new creditor upon subsequent assignment of the claim over the amount of expenses for the acquisition of this claim: 190,000 rubles - 180,000 rubles = 10,000 rubles .);

– the amount of the fine received from suppliers is 25,000 rubles;

– income from renting out property – 40,000 rubles;

– amount of accounts payable – 80,000 rubles.

Due to the fact that the amount of sales of own-produced products is given without VAT, and the tax base for other operations includes VAT, we will define two bases:

– for the sale of products of own production – 2,570,000 rubles;

– for other operations – RUB 1,250,000:

950,000 rub. + 145,000 rub. + 10,000 rub. + 25,000 rub. + 40,000 rub. + + 80,000 rub. = 1,250,000 rub.

According to Art. 162 of the Tax Code of the Russian Federation, the tax base is increased by the amount of advance payments received on account of upcoming deliveries of goods - 280,000 rubles.

The tax amount presented to the buyer will be RUB 695,990:

2570,000 x 18%: 100% = 462,600 rubles;

1250,000 x 18%: 118% = 190,678 rubles;

280,000 x 18%: 118% = 42,712 rubles.

2. Let's calculate the amount of tax deductions (Article 171 of the Tax Code of the Russian Federation). The amount of tax deductions is calculated for transactions:

– expenses for the purchase of purchased goods – 880 thousand rubles. (including VAT);

– goods and materials were purchased and released into production for the production of products in the amount of 1,510 thousand rubles. (including VAT 18%);

– expenses associated with renting out the premises – 25 thousand rubles;

– travel expenses associated with a business trip – 32 thousand rubles. (subject to supporting documents).

Thus, the amount of tax deductions is equal to:

(880,000 + 1,510,000 + 25,000 + 32,000) x 18%/118% = 373,271 rub.

3. Let’s calculate the amount of tax payable to the budget:

RUR 695,990 – 373,271 rub. = 322,719 rub.

Answer: 322,719 rub.

Task 3.

Vesta LLC produces furniture and is a VAT payer. In the reporting period, 700 tables were sold at a price of 3,500 rubles. (price excluding VAT) cost of materials for the production of one product – 2200 rubles. (including VAT 18%), In addition to the sale of products to a wholesale buyer, 15 cabinets were transferred free of charge to another organization, 30 cabinets were transferred at cost as payment in kind to employees.

Determine the amount of VAT to be paid to the budget.

Solution:

1. The amount of VAT accrued on furniture sold:

3500 rub. x 700 pcs. x 18% = 441,000 rub.

2. The amount of VAT that can be deducted:

2200 rub. x 700 pcs. x 18/118 = 234,915 rub.

3. Let us determine the amount of VAT that an organization must pay for the gratuitous transfer of products, since the gratuitous transfer of goods is recognized as a sale (Article 146 of the Tax Code of the Russian Federation):

3,500 rub. x 15 pcs. x 18% = 9,450 rub.

4. Determine the amount of VAT that the organization must pay when selling goods to employees at cost. The tax base in this case is calculated based on the market value of the product (Article 154 of the Tax Code of the Russian Federation):

3,500 rub. x 30 pcs. x 18% = 18,900 rub.

5. Let’s determine the amount of VAT payable at the end of the reporting period, taking into account all transactions:

Contracts in conventional units

Situation: how to determine the amount of VAT deduction when purchasing goods (work, services) under contracts concluded in conventional units, the rate of which is tied to the foreign currency rate? Settlements under the agreement are carried out in rubles

When purchasing goods (works, services) under contracts concluded in the That is, the amount of input VAT must be deducted on the basis of received invoices in the amount indicated in these invoices (clause 1 of article 172 of the Tax Code of the Russian Federation).

Invoices for deliveries under contracts concluded in Ukraine. e., are billed in rubles (subclause “m” of clause 1 of Appendix 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). The tax amount is calculated by the seller and indicated on the invoice.

There is no need to recalculate VAT after final settlement with the seller (performer), since the right to deduction arises at the time of receipt of goods (work, services). Exchange differences that arise during the final settlement should be included in non-operating income or expenses (clause 11.1 of Article 250, subclause 5.1 of clause 1 of Article 265 of the Tax Code of the Russian Federation).

This procedure follows from the provisions of paragraph 5 of paragraph 1 of Article 172 of the Tax Code of the Russian Federation. Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated January 17, 2012 No. 03-07-11/13.

An example of determining the amount of VAT deduction when posting goods under an agreement concluded in U.S. e. According to the terms of the contract, the goods are paid for after delivery

LLC "Torgovaya" buys goods at prices expressed in USD. e. According to the terms of the supply agreement 1 cu. e. equal to 1 US dollar at the official exchange rate of the Bank of Russia on the date of payment.

The reporting period for income tax is a month.

On October 12, 2015, Hermes received goods worth $11,800. e. (including VAT – 1800 USD). The supplier invoice states:

• cost of goods – 315,000 rubles;
• VAT amount – RUB 56,700.

Hermes paid for the goods on October 19, 2015.

Conditional US dollar exchange rate:

• on the date of capitalization (October 12, 2015) 31.50 rubles/USD;
• on the date of payment (October 19, 2015) 31 rubles/USD.

The following entries were made in the accounting records of Hermes.

October 12, 2015 (posting date):

Debit 41 Credit 60 – 315,000 rub. – purchased goods are capitalized;

Debit 19 Credit 60 – 56,700 rub. – input VAT is reflected;

Debit 68 subaccount “Calculations for VAT” Credit 19 – 56,700 rubles. – accepted for deduction of input VAT.

October 19, 2015 (payment date):

Debit 60 Credit 51 – 365,800 rub. (11,800 USD × 31 rubles/USD) – goods were paid to the supplier;

Debit 60 Credit 91-1 – 5900 rub. ((RUB 315,000 + RUB 56,700) – RUB 365,800) – reflects the positive difference in settlements with the supplier.

On the day of payment, Hermes does not adjust the amount of VAT previously accepted for deduction.

When calculating income tax for October, the Hermes accountant included the resulting positive difference (5,900 rubles) in non-operating income.

An example of determining the amount of VAT deductions when posting goods under an agreement concluded in U.S. e. According to the terms of the contract, prepayment is provided

LLC "Torgovaya" buys goods at prices expressed in USD. e. According to the terms of the supply agreement 1 cu. e. equal to 1 euro at the official exchange rate of the Bank of Russia on the date of payment. The cost of purchased goods is 11,800 USD. e. (including VAT – 1800 USD).

The reporting period for income tax is a month.

On November 2, 2015, Hermes transferred the seller a 30 percent advance in the amount of 134,520 rubles against the upcoming delivery. (11,800 EUR × 30% at the exchange rate on the date of payment). On November 4, 2015, the accountant recorded the goods supplied. The final payment to the seller was made on November 16, 2015. The conditional euro exchange rate was:

• on the date of transfer of the advance – 38 rubles/EUR;
• on the date of receipt of goods – 40 rubles/EUR;
• on the date of final settlement – ​​41 rubles/EUR.

The following entries were made in the accounting records of Hermes.

November 2, 2015:

Debit 60 subaccount “Settlements on advances issued” Credit 51 – 134,520 rubles. (3540 EUR × 38 rubles/EUR) – an advance payment is transferred towards the upcoming delivery of goods.

After receiving an invoice from the supplier for the amount of the advance:

Debit 68 subaccount “Calculations for VAT” Credit 76 subaccount “Calculations for VAT from advances issued” – 20,520 rubles. (RUB 134,520 × 18/118) – VAT paid to the supplier as part of the advance is accepted for deduction.

The total amount of debt on capitalized goods will be: RUB 134,520. + (11,800 EUR – 3,540 EUR) × 40 rub./EUR = 464,920 rub.

This amount is indicated in the invoice that the supplier prepared when selling the goods.

The amount of VAT claimed is: RUB 464,920. × 18/118 = 70,920 rub.

The cost of the registered goods without VAT is: 464,920 rubles. – 70,920 rub. = 394,000 rub.

November 4, 2015:

Debit 41 Credit 60 subaccount “Payments for goods” – 394,000 rubles. – purchased goods are capitalized;

Debit 19 Credit 60 subaccount “Payments for goods” – 70,920 rubles. – VAT on goods received is taken into account;

Debit 76 subaccount “Calculations for VAT on advances issued” Credit 68 subaccount “Calculations for VAT” - 20,520 rubles. – VAT, previously accepted for deduction from the advance payment, has been restored;

Debit 68 subaccount “Calculations for VAT” Credit 19 – 70,920 rub. – accepted for deduction of VAT on goods received;

Debit 60 subaccount “Payments for goods” Credit 60 subaccount “Settlements for advances issued” – 134,520 rubles. – the advance payment transferred to the supplier is credited.

November 16, 2015:

Debit 60 subaccount “Payments for goods” Credit 51 – RUB 338,660. (8260 EUR × 41 rubles/EUR) – the debt to the supplier is repaid.

On the day of payment, Hermes does not adjust the amount of VAT previously accepted for deduction.

After the final payment, a negative difference of RUB 8,260 appeared in accounting. (464,920 rubles (cost of goods received) – 134,520 rubles (advance payment) – 338,660 rubles (final payment)).

Debit 91-2 Credit 60 subaccount “Payments for goods” – 8260 rubles. – reflects the negative difference in settlements with the supplier.

When calculating income tax for November 2015, the Hermes accountant included the negative amount difference (RUB 8,260) as non-operating expenses.

An example of solving a value added tax problem.

In the tax period, the organization sold products worth 31,450 thousand rubles. (excluding VAT), built a warehouse for her own needs - the cost of construction and installation work amounted to 1,346 thousand rubles. (without VAT).

Inventory assets in the amount of 18,482 thousand rubles were capitalized and released into production. (in view of VAT).

A barter transaction was completed: 180 products were sold at a price of 22,300 rubles. (excluding VAT) per piece.

Determine the amount of VAT payable to the budget for the tax period. Conclude whether the tax authority has the right to check the correctness of the application of prices for a barter transaction if the market price for these products is 28,000 rubles.

Solution:

1) The amount of tax presented to buyers for the tax period

(31450 + 1346 + 180 * 22.3) * 18% / 100% = 6625.8 thousand rubles.

2) Amount of tax deductions

18482 * 18% / 118% = 2819.288 thousand rubles.

3) The amount of tax payable to the budget for the tax period

6625.8 - 2819.288 = 3806.512 thousand rubles.

Conclusion: The taxpayer independently calculates the amount of tax and transfers 3,806,512 rubles to the budget.

Tax authorities, guided by the provisions of Art. 40 of the Tax Code of the Russian Federation, have the right to check the correctness of the application of prices for barter transactions. For tax purposes, the selling price of goods under a barter transaction cannot deviate upward (or downward) by more than 20% from the market price of identical goods. Otherwise, during an on-site tax audit, the tax authority has the right to make a reasoned decision on additional VAT and penalties, calculated as if the results of this transaction were assessed based on the application of market prices. Investigator, the amount of additional VAT charged would then be:

((28000 – 22300) * 180 products) * 18% / 100% = 184680 rub.

The procedure for calculating and paying corporate income tax and its economic significance

One of the priority tasks for the development of the national economy of the Russian Federation in modern conditions is to increase its sustainability through improving the structure of the economy, introducing innovations, modernizing the provision of social services, improving transport, energy, financial infrastructure, and creating a favorable environment for business activity.

An important role in stimulating these processes by the state is played by the targeted use of profit taxation mechanisms.

Corporate income tax occupies a special place in the national fiscal system. This tax has both high fiscal significance and regulatory potential, which allows the state to form the revenue base of the federal and regional budgets, while simultaneously influencing the financial interests of business entities. Consequently, the effectiveness of the state’s fiscal impact on economic activity in the country depends on the effectiveness of the mechanism for collecting it.

In the Russian Federation, corporate income tax was included in the tax system from the first days of its formation. This tax has undergone serious fundamental changes since its adoption throughout the course of economic reforms.

Income tax plays a significant role in the economy and finances of any state. Income tax is precisely the tax with which the state can most actively influence the development of the economy. Due to the direct connection of this tax with the amount of income received by the taxpayer through the mechanism of granting or canceling benefits and regulating rates, the state stimulates or limits investment activity in various sectors of the economy and regions. The role of this tax in the development of small businesses is great, since the legislation of many countries provides for complete or partial tax exemption in the first years of the creation and operation of small enterprises. Some states set reduced income tax rates for small businesses.

The regulatory impact of income tax is also manifested through the mechanism of investment tax credit, provided to taxpayers and repaid by them at the expense of profits.

The state’s depreciation policy, which is directly related to the taxation of corporate profits, plays a significant role in regulating the economy.

Tax incentives for investment activity are carried out through the use of such an important mechanism as investment tax incentives.

Currently, the rate of income tax subject to credit to the budgets of the constituent entities of the Russian Federation can be reduced for certain categories of taxpayers from 18 to 13.5 percent. As an analysis of the tax legislation of some regions shows, the provision of an investment tax benefit for income tax in most cases is associated with the conclusion of an investment agreement with the regional administration, as, for example, in the Orenburg region.

The main purpose of providing income tax benefits is to increase, by taxpayers who apply the benefit, capital investments, the introduction of new technologies, the production of competitive products and technical re-equipment. Moreover, the amount of the corresponding investments is many times greater than the amount of funds released as a result of the application of the reduced tax rate.

In connection with the creation of the Skolkovo technology park, special measures have been taken related to the taxation of profits of innovative companies that have received the status of a participant in a project for the implementation of research, development and commercialization of their results in accordance with the Federal Law “On Innovation”.

In particular, in addition to existing and planned tax benefits, project participants received the opportunity to use an exemption from corporate income tax for 10 years from the date of registration as a project participant, provided that the amount of proceeds from the sale of goods (works, services, property rights) ), as well as non-operating income of such a participant does not exceed 1 billion rubles. in year.

If this revenue limit is exceeded in the amount of 1 billion rubles. per year and until the expiration of the 10-year period from the date of registration, the participant receives the right to be exempt from taxation with corporate income tax in an amount not exceeding 300 million rubles. cumulatively from the moment the said exemption is applied.

Speaking about tax mechanisms for stimulating innovation processes, one cannot fail to mention the taxation of organizations operating in socially significant areas.

As the institutional environment was created, changes were made to the Tax Code aimed at establishing a special procedure for taxing non-profit organizations, including budgetary institutions, with corporate income tax.

This procedure involves exempting the income of these organizations (by applying a zero tax rate) received in connection with the implementation of business activities from income tax, subject to restrictions and conditions relating to the connection of the business activities carried out by them with their main activities.

Currently (since January 1, 2002), the procedure for calculating and paying income tax is established by Chapter 25 of the Tax Code of the Russian Federation.

Taxpayers of income tax in accordance with Article 246 are: Russian organizations and foreign organizations.

The object of taxation is profit. For Russian organizations, profit is defined as the amount of income reduced by the amount of expenses incurred.

All income of the organization is conditionally divided into the following categories: income from the sale of goods (works, services) and property rights - income from sales; non-operating income and income not taken into account when determining profit.

There are two methods for recognizing income (expenses) - the accrual method and the cash method.

Organizations (with the exception of banks) have the right to determine the date of receipt of income (expenses) using the cash method, if on average over the previous four quarters the amount of revenue from the sale of goods (works, services) of these organizations, excluding value added tax, did not exceed one million rubles for each quarter. All other organizations must use the accrual method (shipment method).

When calculating profit, the income received by the organization is reduced by the amount of expenses incurred. The procedure for determining expenses is set out in Articles 252 – 273 of the Tax Code of the Russian Federation. Expenses are recognized as justified and documented expenses incurred by the taxpayer.

Expenses, depending on their nature, as well as the conditions for implementation and areas of activity of the organization, are divided into expenses associated with production and sales, and non-operating expenses. Expenses associated with production and sales are grouped by items and cost elements (Article 253).

Costs associated with production and sales include the following items:

1) expenses associated with the manufacture (production), storage and delivery of goods, performance of work, provision of services, acquisition and (or) sale of goods (work, services, property rights);

2) expenses for maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (up-to-date) condition;

3) expenses for the development of natural resources;

4) expenses for scientific research and development;

5) expenses for compulsory and voluntary insurance;

6) other costs associated with production and (or) sales.

Costs associated with production and sales are divided according to cost elements into:

1) material costs;

2) labor costs;

3) the amount of accrued depreciation;

4) other expenses.

Certain types of expenses (advertising expenses, entertainment expenses, life insurance and non-state pension provision, voluntary health insurance and some others) for tax purposes are taken into account within limits and standards.

The procedure for classifying property as depreciable and the methods for calculating depreciation are established by Articles 256-259 of the Tax Code of the Russian Federation. Depreciable property is property, results of intellectual activity and other objects of intellectual property that are owned by the taxpayer, used by him to generate income and the cost of which is repaid by calculating depreciation. Depreciable property is property with a useful life of more than 12 months and an original cost of more than 40,000 rubles.

Depreciable property is distributed among depreciation groups in accordance with its useful life.

For tax purposes, taxpayers can use two methods of calculating depreciation: straight-line method; nonlinear method. The method of calculating depreciation is established by the taxpayer independently in relation to all objects of depreciable property (with the exception of objects for which depreciation is calculated using the straight-line method) and is reflected in the accounting policy for tax purposes. Changing the depreciation calculation method is allowed from the beginning of the next tax period. In this case, the taxpayer has the right to switch from the non-linear method to the linear method of calculating depreciation no more than once every five years.

Regardless of the depreciation calculation method established by the taxpayer in the accounting policy for tax purposes, the straight-line depreciation method is applied to buildings, structures, transmission devices, and intangible assets included in the eighth to tenth depreciation groups, regardless of the commissioning period of the relevant facilities.

Articles 274 – 282, 290 – 296, 298 – 299, 301 – 305 are devoted to determining the tax base. The tax base is recognized as the monetary value of profit subject to taxation. When determining the tax base, profit subject to taxation is determined on an accrual basis from the beginning of the tax period.

Article 284 of the Tax Code of the Russian Federation establishes the income tax rate (except for certain types of income) at 20 percent. For certain types of income, tax rates are established that differ from the basic one.

The tax period for taxes is the calendar year. Tax reporting periods are the first quarter, six months and nine months of the calendar year. Reporting periods for taxpayers who calculate monthly advance payments based on actual profit received are one month, two months, three months, and so on until the end of the calendar year.

The tax is defined as a percentage of the tax base corresponding to the tax rate and is established by Article 286. Table 1 presents the deadlines for paying the tax depending on the reporting or tax period and the type of activity.

Table 1 – Terms and procedure for paying corporate income tax

The organization acts as a tax agent

When determining the total amount of tax payable to the budget, there is no need to take into account the VAT amounts accrued by the organization in the performance of its duties as a tax agent. The organization must report on these amounts and transfer them to the budget separately. This follows from paragraph 3 of Article 166 and paragraph 4 of Article 161 of the Tax Code of the Russian Federation. In some situations, the organization may deduct the amounts of VAT paid while performing the duties of a tax agent. For example, when purchasing from foreign organizations works (services) intended for use in activities subject to VAT.

Article 173 of the Tax Code of the Russian Federation. Amount of tax payable to the budget (current version)

For example, based on the Resolution of the Federal Antimonopoly Service of the Moscow District dated September 25, 2012 N A40-79771/11-90-347, the seller, although using a simplified taxation system, has issued an invoice to the buyer with the allocated amount of tax, the obligation to pay tax to the budget arises , and the buyer has the right to apply a tax deduction.

According to the Resolution of the Federal Antimonopoly Service of the Volga District dated October 5, 2012 N A65-27098/2011, the purchase of goods from a counterparty using the simplified tax system is not a basis for an organization’s refusal to apply tax deductions, provided that its actions are conscientious and there are grounds for applying a tax deduction.

However, even before the adoption of Resolution No. 14315/10, the courts came to similar conclusions.

Thus, the FAS Moscow District, in Resolution No. KA-A40/8482-09 of August 28, 2009, when making a decision in favor of the taxpayer, was guided by the provisions of paragraph 5 of Article 173, Articles 169, 171, 172, 210, 54, 227, 218 of the Tax Code of the Russian Federation and proceeded from the fact that the entrepreneur lawfully accepted for deduction the VAT amounts presented to her by the supplier and had the right to receive a standard tax deduction in accordance with the application. The taxpayer’s side was also taken by the FAS of the Volga-Vyatka District in Resolution No. A79-1993/2007 dated December 30, 2008.

In the Resolution dated 02.12.2008 N A19-4782/08-57-F02-5536/08, A19-4782/08-57-F02-6112/08 (Determination of the Supreme Arbitration Court of the Russian Federation dated 08.04.2009 N VAS-3855/09 denied transfer of this case to the Presidium of the Supreme Arbitration Court of the Russian Federation), the FAS of the East Siberian District recognized as legitimate the taxpayer’s argument that the circumstances referred to by the tax authority cannot serve as a reason for refusing a refund of value added tax, since the taxpayer complied with all the conditions established by the tax authority legislation for the application of tax deductions for value added tax.

The court indicated that the burden of proving the legality of the use of value added tax deductions by the legislator rests with the taxpayer. At the same time, the data of primary documents drawn up when carrying out a business transaction and submitted by the taxpayer to the tax authorities must meet the requirements established by law and contain reliable information about the circumstances with which the law connects the exercise of the right to make tax deductions.

Meanwhile, the tax authorities are not relieved of the obligation to prove both the fact of the presence of unreliable information in the primary documents submitted by the taxpayer, and the bad faith of the taxpayer when carrying out relevant business transactions.

The court found that the basis for the refusal to reimburse the amount of value added tax on the invoice issued by the supplier was the use of the simplified tax system by the supplier and his lack of obligation to pay value added tax on sales of goods to the taxpayer. In this regard, the tax authority believes that there is no real source for reimbursement from the budget to the taxpayer of the amounts of value added tax presented by this supplier.

When considering the case, the court also found that the indicated supplier issued an invoice to the taxpayer, the cost of the purchased goods (plywood raw materials, sawlogs, pine pulpwood) was paid by the taxpayer, taking into account value added tax.

Thus, the court came to the conclusion that the supplier, having issued an invoice with a separate line for value added tax, on the basis of paragraph 5 of Article 173 of the Tax Code of the Russian Federation, must pay the amount of tax presented in the invoice, and the taxpayer, having paid the cost purchased goods (works, services), taking into account value added tax, has the right to declare the amount of tax to be deducted and reimbursed, in connection with which the court found the refusal to reimburse value added tax on the invoice issued by this supplier to be unfounded.

Similar conclusions were reached by the FAS of the East Siberian District in Resolution dated July 30, 2008 N A33-16437/07-F02-3580/08, as well as by the FAS of the West Siberian District in Resolution dated April 16, 2009 N F04-2122/2009(4284- A27-25).

In Resolution dated July 24, 2009 N KA-A41/6731-09, the FAS of the Moscow District verified the complaint of the tax authority, which raises the issue of canceling judicial acts due to the fact that the taxpayer, in violation of paragraphs 2, 5 of Article 169 of the Tax Code of the Russian Federation, presented a deduction value added tax on an invoice issued by the supplier illegally, since the counterparty is on the simplified tax system.

The court did not accept the tax authority's argument about the illegality of the taxpayer's presentation of a tax deduction for value added tax on the disputed invoice received by the taxpayer from a supplier located on the simplified tax system.

As the tax authority indicated, the taxpayer’s supplier applied the simplified tax system and, in violation of subparagraph 4 of paragraph 2 of Article 146 of the Tax Code of the Russian Federation and paragraph 3 of Article 169 of the Tax Code of the Russian Federation, issued an invoice to the taxpayer indicating the amount of value added tax, therefore, in accordance with paragraph 5 of Article 173 The Tax Code of the Russian Federation must pay the received tax amounts to the budget.

The court indicated that improper fulfillment or failure by the counterparty to fulfill its obligations to pay taxes does not affect the buyer’s right to tax deductions if the documents submitted to the inspection for the application of the specified deduction comply with the requirements of the Tax Code of the Russian Federation. The legislation on taxes and fees does not impose on the taxpayer the implementation of control functions regarding the payment of value added tax by his counterparty, since these actions relate to the activities of the tax authority.

At the same time, the court noted that these circumstances cannot be legal grounds for refusing a deduction to a taxpayer who has complied with the procedure and conditions for its application.

In Resolution dated September 2, 2009 N A14-11246/2008360/28, the Federal Antimonopoly Service of the Central District rejected the tax authority’s argument that since the supplier applied the simplified tax system and was not a VAT payer, the taxpayer does not have the right to make tax deductions for settlements with this supplier. In the invoice and the certificate of work performed (major repairs of the workshop roof), the signatures on behalf of the head of the company were made not by the head himself, but by another person, which is confirmed by a handwriting examination.

At the same time, the court indicated that the issuance by the counterparty of a taxpayer who is not a payer of value added tax in connection with the application of the simplified tax system, an invoice highlighting the amount of tax does not affect the right of such a taxpayer to a tax deduction of this amount of tax, since by virtue of paragraph 5 of Article 173 The Tax Code of the Russian Federation in this case, the obligation to pay value added tax to the budget is assigned to the person applying the simplified tax system.

In Resolution dated September 28, 2009 N A53-24180/2008-C5-23, the FAS of the North Caucasus District also rejected the tax authority’s argument that the use of the simplified tax system by the counterparty of the entrepreneur who issued invoices to the company with a dedicated value added tax is the basis for refusal to refund value added tax.

In Resolution No. KA-A41/4585-09 dated May 26, 2009, the FAS Moscow District recognized as unfounded the tax authority’s complaint that, since the seller issued invoices to the taxpayer including the amounts of value added tax, the counterparty applies The simplified tax system and in accordance with Article 346.11 of the Tax Code of the Russian Federation is not recognized as a payer of value added tax, the inspection concluded that it was illegal to include amounts of value added tax in issued invoices.

The court found that the goods (diesel fuel) were received by the taxpayer and registered on the basis of invoices, which were submitted to the tax authority for verification and in the case materials. The tax authority has no complaints about the form and content of these documents; therefore, the taxpayer lawfully accepted VAT for deduction on the disputed invoice.

It should also be noted that the courts take a similar position regarding the deduction of value added tax on invoices issued by payers of UTII and Unified Agricultural Tax.

Important!

Paragraph 5 of the commented article became the subject of consideration by the Constitutional Court of the Russian Federation for its compliance with the Constitution of the Russian Federation.

The Resolution of the Constitutional Court of the Russian Federation dated 06/03/2014 N 17-P “In the case of verifying the constitutionality of the provisions of paragraphs 6 and 7 of Article 168 and paragraph 5 of Article 173 of the Tax Code of the Russian Federation in connection with the complaint of the limited liability company “Trading House “Kamsnab”” indicates: provisions paragraphs 6 and 7 of Article 168 and paragraph 5 of Article 173 of the Tax Code of the Russian Federation in their interrelation should not be understood in law enforcement practice as allowing the recognition of a person who is not a payer of value added tax by virtue of paragraph three of paragraph 4 of Article 346.26 of the Tax Code of the Russian Federation and does not issue invoices to buyers - invoices with the amount of value added tax allocated in them, obligated to pay this tax to the budget only on the basis that such a person, believing it necessary to use the general taxation system, indicated it in his tax return, calculating it for the retail sale of goods (works, services) ) the amount of tax by calculation. Incorrect (in particular, erroneous) declaration of value added tax amounts should not lead to its collection, since the obligation to calculate and pay tax arises from the law (if there are grounds provided for by the Tax Code of the Russian Federation).

Thus, paragraphs 6 and 7 of Article 168 and paragraph 5 of Article 173 of the Tax Code of the Russian Federation do not contradict the Constitution of the Russian Federation, since in their constitutional and legal meaning in the system of current legal regulation they do not imply the imposition on a person engaged in the retail sale of goods without issuing invoices to customers - invoices, the obligation to pay value added tax to the budget, if such a person, by the type of business activity he carries out, is a payer of the single tax on imputed income.

Based on the above and guided by Articles 6 and 47.1, part two of Article 71, Articles 72, 74, 75, 78, 79 and 100 of the Federal Constitutional Law “On the Constitutional Court of the Russian Federation”, the Constitutional Court of the Russian Federation decided to recognize paragraphs 6 and 7 of Article 168 and paragraph 5 of Article 173 of the Tax Code of the Russian Federation do not contradict the Constitution of the Russian Federation, since the provisions contained therein, in their constitutional and legal meaning in the system of current legal regulation, do not imply the possibility of imposing on a person engaged in the retail sale of goods without issuing invoices to customers, the obligation to pay to the value added tax budget, if such a person, by the type of business activity he carries out, is a payer of the single tax on imputed income.

Attention!

On January 1, 2014, the addition of Article 52 of the Tax Code of the Russian Federation, paragraph 6, comes into force, according to which the amount of tax is calculated in full rubles. A tax amount of less than 50 kopecks is discarded, and a tax amount of 50 kopecks or more is rounded up to a full ruble (clause 9 of Article 1 of Federal Law No. 248-FZ of July 23, 2013).

Thus, from the specified time, the corresponding provision will be enshrined in the Tax Code of the Russian Federation for all taxes. At the same time, with regard to VAT, a similar rule is currently enshrined in paragraph 17 of the Procedure for filling out a tax return for value added tax, approved by Order of the Ministry of Finance of Russia dated October 15, 2009 N 104n.

Important!

In paragraph 5 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 N 33 “On some issues arising in arbitration courts when considering cases related to the collection of value added tax”, it is explained that subparagraph 1 of paragraph 5 of Article 173 of the Tax Code of the Russian Federation provides for the obligation of persons non-tax payers, as well as persons exempt from fulfilling the duties of tax payers, if they issue an invoice to the buyer with the allocation of the tax amount, transfer the corresponding amount to the budget.

However, the emergence in this case of an obligation to transfer tax to the budget does not mean that the person who issued the invoice acquires the status of a taxpayer in relation to such transactions, including the right to apply tax deductions.

The specified person is only charged with the obligation to transfer tax to the budget, the amount of which, by virtue of the direct indication of paragraph 5 of Article 173 of the Tax Code of the Russian Federation, is determined based on the amount reflected in the corresponding invoice issued to the buyer. The possibility of reducing this amount by tax deductions is not provided for by the above norm or other provisions of Chapter 21 of the Code.

Also, paragraph 6 of the said Resolution states that, by virtue of subparagraph 2 of paragraph 5 of Article 173 of the Tax Code of the Russian Federation, tax is also subject to payment to the budget if, when the taxpayer sells goods (work, services), operations for the sale of which are not subject to taxation, the buyer was charged invoice highlighting the tax amount.

When applying this norm in conjunction with other provisions of Chapter 21 of the Tax Code of the Russian Federation, it is necessary to take into account that in such circumstances the obligation to pay tax falls on the person who is the taxpayer, and therefore this person has the right to apply tax deductions for goods (work, services), property rights acquired to carry out these operations. At the same time, the taxpayer is obliged to make appropriate adjustments to the calculation of corporate income tax (personal income tax), if the amount of tax claimed for deduction was previously taken into account by him when calculating these taxes as part of the cost of purchased goods (work, services), property rights.

In paragraph 28 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 N 33 “On some issues arising in arbitration courts when considering cases related to the collection of value added tax” it is additionally reported that when applying paragraph 2 of Article 173 of the Tax Code of the Russian Federation, courts, guided by the principle equality of taxation (clause 1 of Article 3 of the Tax Code of the Russian Federation), must proceed from the fact that the provisions of the said clause on the deadline for declaring tax deductions cannot be interpreted as establishing different rules in the absence of objective differences.

In this regard, the right to deduct tax can be exercised by the taxpayer only within the period established by this norm, regardless of whether the application of tax deductions results in a positive or negative difference (that is, both the amount of tax to be reimbursed and the amount of tax to be paid to the budget).

Official position.

Thus, in the letter of the Ministry of Finance of Russia dated December 3, 2014 N 03-07-08/61765, the issue of paying VAT on the sale of goods (work, services), the place of sale of which is not recognized as the territory of the Russian Federation, is considered, if the taxpayer has issued an invoice highlighting the amount of VAT . On this issue, the Department of the Ministry of Finance of Russia gave the following clarification.

In the event that a taxpayer, when selling goods (work, services), transactions for the sale of which are not subject to taxation, including due to the fact that the place of their sale is not recognized as the territory of the Russian Federation, invoices highlighting the entire amount of value added tax the amount of tax indicated in this invoice is subject to payment to the budget.

Official position.

In the letter of the Federal Tax Service of Russia dated January 27, 2014 N ГД-4-3/ [email protected] “On the procedure for calculating VAT” the following is reported.

As for services provided on the basis of previously concluded contracts and not completed as of September 13, 2013, then in cases where changes are made to the contracts, according to which the cost of services will be reduced by the amount of value added tax, the amount of tax calculated and paid by sellers of services upon receipt of payment (partial payment) and returned to buyers on the basis of amendments to contracts, can be accepted by sellers for deduction.

In cases where buyers of services agree to make changes to contracts, according to which the cost of services excluding value added tax will correspond to the previously established cost of services including tax, the amount of value added tax calculated and paid by sellers upon receipt of payment (partial payment), should not be accepted for deduction from the seller.

In cases where changes will not be made to the contracts and services will continue to be provided taking into account value added tax, the amount of tax presented by sellers to buyers upon their provision, on the basis of paragraph 5 of Article 173 of the Tax Code of the Russian Federation, is subject to payment to the budget. In this case, the amount of tax payable to the budget is determined as the amount of tax indicated in the relevant invoices transferred by sellers to buyers of services.