Question: ...According to the Law, income tax is calculated on the basis of total annual income, which is reduced by the amount of documented expenses associated with the extraction of income. Is the total income of an entrepreneur engaged in several types of activities calculated based on the amounts of taxable income received in the taxable period for each transaction?
Question: According to Article 2, paragraph "d" clause 6 of Article 3, Articles 12 and 13 of the Law of the Russian Federation "On Income Tax for Individuals" (as amended on May 4, 1999), income tax is calculated on the basis of the total annual income (and not for specific transactions), which is reduced by the amount of documented expenses directly related to the extraction of income from business activities.
Does this mean that in the case when an entrepreneur carries out several different types of activities, for the purposes of income taxation, his gross income includes all receipts from all types of activities carried out by him this year, and expenses, accordingly, include all actually incurred and documented expenses by the payer directly related to the generation of income for all types of activities carried out by him this year, and not separately for each specific transaction?
In other words, is the total taxable income of an entrepreneur calculated based on the amounts of taxable income received by him in the taxable period for each individual transaction?
For example: An entrepreneur carries out several types of activities. When drawing up a declaration for 1998, an income of 50 thousand rubles was received for three types of activities, and a loss of 4 thousand rubles for the fourth. In the declaration, the final figures for all types of activities are obtained by summing up gross income and expenses, so the resulting income is 46 thousand rubles.
Should the amount of this income be increased by the amount of loss from the fourth type of activity, that is, what income should be considered for tax purposes - 46 thousand rubles. or 50 thousand rubles?
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
Department tax policy I have reviewed your letter and report the following.
In accordance with Article 2 of the Law of the Russian Federation of December 7, 1991 N 1998-1 “On personal income tax” (with subsequent amendments and additions), the object of income tax is the total income received in the calendar year. In connection with this circumstance, which determines the payment of tax individuals, including individual entrepreneurs, is the income they receive in the reporting year.
Individuals are obliged, in accordance with the said Law, to independently keep records of income and expenses related to the receipt of income during the calendar year. Individual entrepreneurs keep records of income and expenses for each type of activity in a book, numbered, laced and sealed by the tax authority.
After the end of the reporting period, gross income is calculated for tax purposes, which must include all income of an individual entrepreneur from performing any type of business activity (clause 42 of the Instruction of the State Tax Service of Russia dated June 29, 1995 N 35). When determining gross income, in our opinion, only those business transactions for which the individual entrepreneur received income should be taken into account. Documented expenses associated with generating income must be included in the costs of an individual entrepreneur.
Transactions for which expenses incurred exceed income, that is, losses are incurred, are not taken into account for tax purposes.
11/25/1999 Head of Department
tax policy
A.I.IVANEEV
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On August 1 of this year, a new procedure for calculating maximum permissible values for classifying taxpayers as small and medium-sized businesses will come into force.
Today, all economically active entities can be divided into several groups: large, medium and small. Naturally, the criterion for determining the “size” of a particular business is not the number of divisions or branches and not the staff, but profit.
Many nuances depend on how profitable a business is: from taxation features to the degree of social responsibility.
Profit limits are regulated at the Government level and are updated regularly. Not long ago it became known that the very threshold values on the basis of which a business will be divided into medium and small will now be determined according to new rules. What is their essence?
So far everything is the same
Today, limited income for the precise classification of small or medium-sized businesses is calculated on the basis of. The previous calendar year is taken as the optimal time period. Value added tax is not taken into account. This procedure was approved by government decree No. 702 dated July 13, 2015. But the usual algorithm did not have long to exist. Already on August 1 of this year, a new procedure for calculating maximum permissible values for classifying taxpayers as small and medium-sized businesses will come into force.
What do you need to be prepared for?
We have already found out that in literally four months the income limit for distribution will be calculated in a completely new way.
The basis for calculations will be the taxpayer’s total income for all types of business activities he uses, as well as for all applicable tax regimes.
This algorithm was approved by government decree No. 265 dated 04/04/16.
According to the document, the income limit will need to be determined based on the income received from business activities for the previous calendar year. Income is summed up for all types of activities carried out and all applicable tax regimes.
Attention! The limits themselves in rubles will remain at the same level, that is:
- The “ceiling” for microenterprises will remain at 120 million rubles;
- Small people don’t have to worry about revenues of 800 million rubles;
- For medium-sized enterprises, the amount of 2 billion rubles is relevant.
The ground for these changes has been prepared for a long time. However, the updated schemes will begin to be fully implemented only from August 1.
In the meantime, it’s worth remembering that all organizations and entrepreneurs that are classified as small businesses have the opportunity to simplify their accounting and reporting.
By the way, for such entrepreneurs and offices on at the moment There is a simplified procedure for cash discipline and other privileges.
Any business activity involves making a profit. To calculate the amount of the latter, the amount of income from all types of activities is taken into account. These incomes must be accounted for accordingly.
The income of each economic entity, whether legal entity or individual entrepreneur, are classified:
- according to the conditions of admission;
- according to the nature of receipt.
It is customary to classify the following as income from core activities:
- licensing fees from the owner of intellectual property;
- royalties;
- receivables from counterparties;
- income from product sales;
- income from the provision of services and performance of work;
- rent received by a business from tenants.
Income accounting is carried out according to the rules specified in a particular organization. At the same time, it must comply with the requirements of current legislation. The competent work of an accountant allows you to take into account income from core activities and calculate profits, taxes and contributions correctly. Do you want to optimize accounting processes, obtain guarantees for the quality of accounting, and carry out tax optimization? Outsourcing accounting from the ProfBusinessAccounting company will be a rational solution.
In accounting, income data must be displayed accordingly. Accounting errors distort information about the financial situation of a company. As a result, the effectiveness of management decisions made by management decreases.
Competent accounting of income and expenses allows you to control the financial situation and regulate cash flows. Who should be entrusted with accounting? This could be a full-time or freelance accountant, or an outsourcer. Do you value your time and money, don’t want close attention from the tax authorities, are you focused on business development? Accounting outsourcing is what you need.
Practice shows that accounting errors most often arise in the process of calculating income. At this stage, it is important to distinguish between actual revenue from the sale of services, goods, rent and accounts receivable.
As for income accounting methods, several are used. Income can be taken into account:
- according to the accumulation method (based on the fact of a financial and business transaction);
- as work progresses;
- upon implementation;
- upon the exchange of financial documents;
- upon payment.
In accounting, income from core activities is displayed in accounts and sub-accounts of groups 90 and 93. The final amounts of income in the format of absolute values are indicated in monetary units.
Is there a need to optimize accounting or restore it? Contact professional specialists ProfBusinessAccount company. We offer cooperation on favorable terms. Its format and cost are selected individually for each client.
Cooperation with a specialized company will allow you to optimize the costs of maintaining your accounting department, minimize tax risks. Competent, professional accounting of income will allow you to obtain reliable information about the finances of a legal entity.
In accordance with paragraph 9 of Art. 274 of the Tax Code of the Russian Federation, taxpayers who simultaneously carry out activities subject to UTII and in the general manner are required to keep separate records of income and expenses for such activities. In this case, total expenses are determined in proportion to the share of the organization’s income from activities subject to UTII in the organization’s total income for all types of activities.
There is no official position.
There are examples of court decisions that indicate that the inspectorate’s requirement to distribute general expenses in proportion to the share of the organization’s income from activities subject to UTII, not in the organization’s total income for all types of activities, but in income for certain types of activities, is unlawful.
See documents for details
FAS Resolution Ural district dated April 17, 2006 N F09-1976/06-C2 in case N A30-2405/05
The court indicated that an organization that produces goods and sells them through its stores (general taxation regime), as well as sells purchased goods in these stores (UTII), has the right to determine the proportions in total income for all types of activities carried out, and not just for income from store activities.
Contains similar conclusions:
Resolution of the Federal Antimonopoly Service of the Ural District dated May 3, 2005 N F09-1261/05-AK
SEPARATE ACCOUNTING DURING IMPLEMENTATION
ACTIVITIES TAXABLE FOR UTII, FOR THE PURPOSES OF DETERMINING
TAX BASE FOR INCOME TAX
2.1. Can a taxpayer who also pays UTII, for profit tax purposes, independently choose the method of attributing general expenses by type of activity (clause 9 of Article 274 of the Tax Code of the Russian Federation)? >>>
2.2. Can a taxpayer who also pays UTII, for profit tax purposes, distribute the total costs of maintaining the premises in proportion to the area allocated for each activity (clause 9 of Article 274 of the Tax Code of the Russian Federation)? >>>
2.3. Should an organization paying only UTII pay income tax on bank interest (clause 9 of Article 274 of the Tax Code of the Russian Federation)? >>>
2.4. Should an organization that pays only UTII pay income tax on the amounts of insurance compensation (clause 9 of Article 274 of the Tax Code of the Russian Federation)? >>>
Can a taxpayer who also pays UTII, for profit tax purposes, independently choose the method of attributing general expenses by type of activity (clause 9 of Article 274 of the Tax Code of the Russian Federation)?
In accordance with paragraph 9 of Art. 274 of the Tax Code of the Russian Federation, taxpayers who simultaneously carry out activities that are taxed both in general and in a special manner are required to keep separate records of income and expenses for such activities. However, the procedure for maintaining such records is not established in the Tax Code of the Russian Federation.
The official position is that the methods for allocating the total cost of payment utilities, the amount of depreciation of buildings and rent for specific activities, the taxpayer has the right to independently establish, reflecting them in the accounting policy.
See documents for details
The Financial Department notes that the taxpayer has the right to determine the method of distribution of total expenses for payment of utilities, depreciation of buildings and rent between activities subject to corporate income tax and activities subject to a single tax on imputed income, reflecting it in the accounting policy.
Contains similar conclusions:
Expert consultation, 2007
Letter of the Federal Tax Service of Russia for the Moscow Region dated July 21, 2005 N 22-19-i/0129 “On a single tax on imputed income for certain types of activities”
The Federal Tax Service of Russia for the Moscow Region concluded that, in particular, the following are subject to distribution between types of activities: general business expenses; selling expenses; value added tax paid to suppliers in order to determine the amount of tax to be deducted; the value of property for the purpose of determining the tax base for corporate property tax. At the same time, the procedure for maintaining separate accounting is currently not regulated and is approved in the accounting policy of the enterprise for tax purposes.
Contains similar conclusions:
Letter of the Federal Tax Service of Russia for the Moscow Region dated December 10, 2004 N 04-23/27956 “On the taxation system in the form of a single tax on imputed income”
Resolution of the Federal Antimonopoly Service of the North-Western District dated 07/05/2011 in case No. A42-5489/2010
The court pointed out that the legislation on taxes and fees does not define the procedure for maintaining separate accounting and it can be understood as any reasonable methodology enshrined in the accounting policy of the organization, which allows one to reliably determine the necessary indicators.
Resolution of the Federal Antimonopoly Service of the West Siberian District dated December 14, 2006 N F04-8258/2006(29252-A45-7) in case N A45-12396/06-12/396
The court indicated that since the Tax Code of the Russian Federation does not establish a unified procedure for calculating proportions, the taxpayer has the right to choose and establish by appropriate order its own methodology for attributing total expenses to types of activities and this will not contradict the provisions of Art. 274 Tax Code of the Russian Federation.
Practical guide to UTII
Article: Separate accounting when combining modes ("Glavbukh". Appendix "Accounting in Trade", 2006, N 2)
The author noted that the choice of method of distribution of expenses remains with the taxpayer. Therefore, a company can fix in its accounting policy such a period for the distribution of expenses as a month, two months, a quarter, etc.
2.2. Can a taxpayer who also pays UTII, for profit tax purposes, distribute the total costs of maintaining the premises in proportion to the area allocated for each activity (clause 9 of Article 274 of the Tax Code of the Russian Federation)?
In accordance with paragraph 9 of Art. 274 of the Tax Code of the Russian Federation, taxpayers who simultaneously carry out activities taxed in different ways are required to keep separate records of income and expenses for these activities. However, the procedure for maintaining such records under the Tax Code of the Russian Federation has not been established.
There are two points of view on this issue.
The official position is that the taxpayer has the right to independently establish methods for attributing general expenses for payment of utilities, amounts of depreciation of buildings and rent to specific activities, reflecting them in the accounting policy. Therefore, determining proportions based on the size of the premises does not contradict current legislation. There is a court decision and the author's work confirming this approach.
At the same time, there is an example of a court decision and expert consultation, which concluded that when classifying general expenses as types of activity, one should proceed only from the income received, since no other methods are provided for in the Tax Code of the Russian Federation.
See documents for details
Position 1. Total costs can be distributed proportionally to the area
Letter of the Ministry of Finance of Russia dated October 4, 2006 N 03-11-04/3/431
The Financial Department notes that the taxpayer has the right to establish methods for attributing general expenses for payment of utilities, depreciation of buildings and rent to specific activities independently, reflecting them in the accounting policy. Therefore, determining proportions based on the size of the premises does not contradict current legislation.
Contains similar conclusions:
Article: Commentary on the Letter of the Ministry of Finance of Russia dated October 4, 2006 N 03-11-04/3/430 “How to distribute expenses under a “mixed” taxation system” and Letter of the Ministry of Finance of Russia dated October 4, 2006 N 03-11-04/3/431 “Distribution of expenses under a “mixed” taxation system within the framework of the company’s accounting policy” (“Regulatory acts for accountants”, 2006, No. 22)
Resolution of the Federal Antimonopoly Service of the Volga District dated October 2, 2008 in case No. A72-362/08-12/10
The court indicated that the taxpayer gave examples of two acceptable ways to distribute costs: 1) in proportion to the energy intensity of the equipment; 2) in proportion to the occupied space.
Position 2. General expenses cannot be distributed proportionally to the area
Resolution of the Federal Antimonopoly Service of the West Siberian District dated April 27, 2005 N F04-1566/2005(9766-A27-37)
The court indicated that the distribution of enterprise expenses between different types activities based on retail space is erroneous. Considering that methods for distributing expenses according to various criteria have not been established, it is legitimate to distribute expenses in proportion to the amount of revenue received from each type of activity.
Expert consultation, 2006
The author concluded that the Tax Code of the Russian Federation provides only one way to attribute total expenses to various types activities - based on the profit received. The taxpayer is not given the right to use another method.
. Moreover, income from this type of activity (group of activities) must be at least 70 percent of the total amount of all income for the reporting period. Then these incomes are called basic. To determine the share of a preferential type of activity, consider income according to the rules of Article 346.15 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the year.This is stated in paragraph 8 of part 1, part 1.4 of article 58 of the Law of July 24, 2009 No. 212-FZ, letter of the Ministry of Labor of Russia of July 2, 2014 No. 17-4 / B-295.
Situation: Can a simplified organization apply reduced insurance premium rates if it is engaged in several types of activities? For each of them there is a preferential tariff.
Yes, it can. The main thing is that income from at least one type of activity for which reduced tariffs are provided should be at least 70 percent of total revenue.
After all, this is the main condition for the application of reduced tariffs by simplified insurance policyholders. If the income from any of the business areas does not reach the established value, the organization does not have the right to apply reduced contribution rates (Part 3.4 of Article 58 of Law No. 212-FZ of July 24, 2009, letter of the Ministry of Labor of Russia dated September 18, 2014 No. 17-4/B-442).
Is it possible to sum up income from several preferential activities? Yes, but only when they are included in the same group of OKVED codes. For example, the “Transport and Communications” group in OKVED corresponds to section I, which includes types of activities with codes 60-64. Therefore, organizations that are simultaneously engaged in the transportation of goods (code 60.24) and the organization of cargo transportation (code 63.40) can apply a reduced rate of insurance premiums if the total income from these types of activities is 70 percent or more of total income. If the types of activities are different and relate to different codes OKVED (for example, construction and information technology), income for them cannot be summed up.
The legitimacy of this approach is confirmed in letters of the Ministry of Labor of Russia dated September 29, 2015 No. 17-4/10/OOG-1357, dated April 3, 2013 No. 17-4/551, FSS of Russia dated December 18, 2012 No. 15-03 -11/08-16893 and arbitration practice (see, for example, the resolution of the Federal Antimonopoly Service of the Ural District dated February 14, 2013 No. F09-2/13).
An example of determining the share of income from the main activity to confirm the right to apply reduced insurance premium rates
Alpha LLC uses a simplified approach and is engaged in two types of activities:
- footwear production (OKVED code 19.3);
- repair of footwear and leather goods (OKVED code 52.71).
At the end of the first quarter, the organization’s total income amounted to 16,000,000 rubles, including:
- from the sale of manufactured shoes - 11,000,000 rubles;
- from the sale of repair services for shoes and leather goods - RUB 5,000,000.
The share of income from each type of activity in total income is equal to:
- shoe production - 68.75 percent (RUB 11,000,000: RUB 16,000,000 × 100%);
- repair services for shoes and leather goods - 31.25 percent (RUB 5,000,000: RUB 16,000,000 × 100%).
Despite the fact that each type of activity carried out by Alfa is included in the list that allows the application of reduced insurance premium rates, the organization cannot use the benefit. The share of income from the main activity (shoe production) in total income is less than 70 percent.
Reduced rates apply as long as the following conditions are simultaneously met:
- the policyholder retains the right to apply the simplification;
- the share of income from the main type of activity, which allows the use of reduced tariffs, is 70 percent or more of total revenue.
Situation: Can a simplified commercial clinic, in order to confirm its main type of activity and the right to reduced premium rates, include in its income proceeds from insurance companies under the compulsory medical insurance program??
Yes, it can. Payment received under the compulsory medical insurance program is included in income from the sale of medical services. That is, it can be recognized as income from the main activity.
Let me explain. A simplified clinic can apply reduced tariffs, since it operates in the field of healthcare (OKVED2). But only on the condition that income from the sale of services within this type of activity constitutes at least 70 percent of the total amount of all income for the reporting period. This is stated in paragraph 8 of part 1, part 1.4 of article 58 of the Law of July 24, 2009 No. 212-FZ, letter of the Ministry of Labor of Russia of July 2, 2014 No. 17-4 / B-295.
The composition of income for calculating the proportion is determined on the basis of Article 346.15 of the Tax Code of the Russian Federation. According to this article, the total amount of income must include both income from the sale of services provided and non-operating income. Income listed in Article 251 of the Tax Code of the Russian Federation (including targeted revenues) is not taken into account for tax purposes.
The funds received by the clinic from medical insurance companies under the compulsory medical insurance program are targeted revenues. And they are not included in the tax base for the single tax (letter of the Ministry of Finance of Russia dated March 27, 2015 No. 03-11-06/2/16993). However, there is no relationship between the procedure for determining income to confirm the right to lower insurance rates and to calculate the single tax under simplification (letter of the Ministry of Labor of Russia dated May 26, 2014 No. 17-4/B-225). Therefore, despite the fact that funds received from insurance organizations for services provided under the compulsory medical insurance program are earmarked, for the purpose of applying Part 1.4 of Article 58 of the Law of July 24, 2009 No. 212-FZ, they are included in income from the sale of medical services. That is, they are recognized as income received from the main activity of a medical organization. After all, in essence, they represent payment for medical care that the clinic provides to its patients (insured persons). This follows from the provisions of Articles 15, 20 and 38 of the Law of November 29, 2010 No. 326-FZ.
Similar clarifications are contained in the letter of the Ministry of Labor of Russia dated July 15, 2015 No. 17-4/B-354.
An example of determining the share of income from the sale of services to confirm the right to apply reduced tariffs. The medical organization receives income from the sale of paid medical services and from insurance companies for services provided within the framework of compulsory medical insurance.
The medical organization uses a simplification. In the first quarter the organization received:
- revenue from the sale of paid medical services in the amount of RUB 2,500,000;
- funds for targeted financing under the compulsory medical insurance program - 12,000,000 rubles.
The organization had no other income. The share of revenue from the sale of medical services in the total income of the organization is 100 percent (14,500,000 rubles: 14,500,000 rubles × 100). Based on the results of the first quarter, the organization reserves the right to apply reduced insurance premium rates.
In the first half of the year, the organization received the following income (cumulative from the beginning of the year):
- revenue from the provision of paid medical services - RUB 3,900,000;
- funds for targeted financing under the compulsory medical insurance program - 20,000,000 rubles;
- income from renting out property - 10,700,000 rubles.
The share of revenue from the sale of paid medical services in the total income of the organization amounted to 69.1 percent (23,900,000 rubles: (23,900,000 rubles + 10,700,000 rubles)). Since at the end of the six months the share of income from the main activity became less than 70 percent, the organization lost the right to apply reduced tariffs. For the entire period starting from January 1, it is obliged to pay additional insurance premiums taking into account generally established tariffs.
Situation: For what period should insurance premiums be restored if the simplified organization loses the right to apply reduced tariffs in the middle of the year?
The answer depends on the reason why the right to apply reduced tariffs was lost. There are two options.
First: the organization lost the right to apply reduced tariffs due to the fact that it violated the terms of application of the simplified tariffs. In this case, restore contributions from the beginning of the quarter in which such violations were committed.
Second: the organization no longer has the right to apply reduced tariffs, since it has violated the established income ratio. In such a situation, contributions must be restored for the entire period from the beginning of the year.
In both cases, before losing the right to reduced rates, insurance premiums were calculated correctly. Therefore, the restored amounts are not considered as arrears on insurance premiums. Therefore, no penalties are charged on these amounts. This conclusion is confirmed by letters from the Ministry of Labor of Russia dated April 21, 2015 No. 17-4/B-595, dated July 5, 2013 No. 17-3/1084.
Let's look at each option in more detail.
Conditions for applying special regime were violated
Having lost the right to apply the simplification, the policyholder loses the right to apply the simplification from the beginning of the quarter in which this happened. Until the right to simplification is lost (subject to the established income ratio), reduced tariffs can be applied. Afterwards, insurance premiums must be restored according to general tariffs. True, only contributions that are underestimated due to the unlawful application of reduced tariffs need to be restored. That is, contributions for the period during which the organization had to apply a different taxation system.
This follows from the totality of the norms of paragraph 4.1 of Article 346.13 of the Tax Code of the Russian Federation, paragraph 8 of Part 1 and Part 1.4 of Article 58 of the Law of July 24, 2009 No. 212-FZ. Similar clarifications are contained in letters from the Ministry of Labor of Russia dated April 21, 2015 No. 17-4/B-595, the Ministry of Health and Social Development of Russia dated November 24, 2011 No. 5004-19 and the FSS of Russia dated December 18, 2012 No. 15-03-11/ 08-16893.
An example of how to restore the amount of insurance premiums. The organization loses the right to use reduced tariffs due to the loss of the right to use simplified tariffs
For the period from January to June, the base for calculating insurance premiums is 8,000,000 rubles. Payments to each employee during this period did not exceed the limit. The amount of insurance premiums accrued for this period at reduced rates amounted to RUB 1,600,000, including:
- to the Pension Fund of the Russian Federation - 1,600,000 rubles. (RUB 8,000,000 × 20%);
- in the FSS of Russia - 0 rub. (RUB 8,000,000 × 0%);
- in FFOMS - 0 rub. (RUB 8,000,000 × 0%).
In June, the average number of Alpha employees, calculated for the six months, exceeded 100 people. Therefore, from April 1, Alpha lost the right to apply the simplified procedure. Starting from April 1, Alpha’s accountant recalculated the amount of insurance premiums at general rates.
For the period from April to June, the base for calculating insurance premiums is 4,000,000 rubles. The amounts of insurance premiums accrued for this period were:
| At general rates | At reduced rates | Difference |
|
|---|---|---|---|
| To the Pension Fund of the Russian Federation | 880,000 rub. (RUB 4,000,000 × 22%) | 800,000 rub. (RUB 4,000,000 × 20%) | 80,000 rub. (RUB 880,000 - RUB 800,000) |
| In the FSS of Russia | 116,000 rub. (RUB 4,000,000 × 2.9%) | 0 rub. (RUB 4,000,000 × 0%) | 116,000 rub. |
| In FFOMS | 204,000 rub. (RUB 4,000,000 × 5.1%) | 0 rub. (RUB 4,000,000 × 0%) | 204,000 rub. |
The restored amount of insurance premiums, which Alpha must transfer to extra-budgetary funds, is 400,000 rubles.
Income ratio is broken
If the right to apply reduced tariffs is lost due to a violation of the established income ratio, then the under-accrued amounts of insurance premiums must be restored for the entire period from the beginning of the year. This is expressly stated in Part 1.4 of Article 58 of the Law of July 24, 2009 No. 212-FZ.
An example of how to restore the amount of insurance premiums. The organization loses the right to apply reduced tariffs due to a violation of the 70 percent ratio between income from the main activity and total income
Alpha LLC uses simplified technology and is engaged in production food products and rents out premises. Food production is the main activity. The share of income from the sale of food products is more than 70 percent of total income, therefore Alpha applies reduced insurance premium rates.
For the period from January to June of the current year, the base for calculating insurance premiums is 800,000 rubles. Payments to each employee during this period did not exceed the limit. The amount of insurance premiums accrued for this period at reduced rates amounted to 160,000 rubles, including:
- to the Pension Fund of the Russian Federation - 160,000 rubles. (RUB 800,000 × 20%);
- in the FSS of Russia - 0 rub. (RUB 800,000 × 0%);
- in FFOMS - 0 rub. (RUB 800,000 × 0%).
In June, the share of income from the sale of food products in total income on an accrual basis since the beginning of the year amounted to 65 percent. Therefore, from January 1 of this year, Alpha lost the right to apply reduced tariffs. Starting from January 1, Alpha’s accountant recalculated the amount of insurance premiums at general rates.
The amounts of insurance premiums were:
| At general rates | At reduced rates | Difference |
|
|---|---|---|---|
| To the Pension Fund of the Russian Federation | 176,000 rub. (RUB 800,000 × 22%) | 160,000 rub. (RUB 800,000 × 20%) | 16,000 rub. (RUB 176,000 - RUB 160,000) |
| In the FSS of Russia | RUB 23,200 (RUB 800,000 × 2.9%) | 0 rub. (RUB 800,000 × 0%) | RUB 23,200 |
| In FFOMS | 40,800 rub. (RUB 800,000 × 5.1%) | 0 rub. (RUB 800,000 × 0%) | 40,800 rub. |
The restored amount of insurance premiums, which Alpha must transfer to extra-budgetary funds, is 80,000 rubles.
If the simplified policyholder is able to apply reduced rates again during the year, then he has the right to recalculate insurance premiums from the beginning of the year. Moreover, he has the right to return or offset previously paid insurance premiums at basic rates. Such clarifications are in the letter of the Ministry of Health and Social Development of Russia dated September 15, 2011 No. 3333-19.
Those who apply reduced tariffs fill out a special subsection 3.2 in the RSV-1 Pension Fund form. No special permitting document is required to apply reduced insurance premium rates. The OKVED code on the title page of the report must match the line of business, the share of income from which is indicated in subsection 3.2.
If auditors identify discrepancies between these data, they will decide that the company applied the benefit unlawfully. Accordingly, you will have to pay additional arrears to the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation (Part 1.4 of Article 58 Federal Law dated July 24, 2009 No. 212-FZ). But you won’t have to pay penalties. This was officially confirmed by officials of the Russian Ministry of Labor in a letter dated July 5, 2013 No. 17-3/1084.
Situation: Should the extra-budgetary fund return (offset) those insurance premiums that the organization paid on a simplified basis from the beginning of the year until the quarter when it became entitled to reduced premium rates?
Yes, I should.
After all, the settlement period for insurance premiums is a year. Reporting periods- I quarter, half year, nine months and year. The beginning of each of these periods is considered to be January 1. Therefore, if a 70 percent ratio is observed between income from the main type of activity and the total amount of income, it is necessary to recalculate the inflated amount of insurance premiums from January 1 of the current year. Such conclusions can be drawn from Article 10 and Part 1.4 of Article 58 of the Law of July 24, 2009 No. 212-FZ and the letter of the Ministry of Health and Social Development of Russia of September 15, 2011 No. 3333-19.
The amount of contributions paid in excess for the period in which the organization did not have the right to apply reduced tariffs can be offset against the payment of contributions for the current and subsequent periods. This amount can also be returned to the organization’s bank account. To do this, contact the territorial office of the relevant extra-budgetary fund. The territorial branch of the fund must make a decision on offset (return) of overpaid amounts within 10 working days (Parts 7 and 14 of Article 26 of the Law of July 24, 2009 No. 212-FZ).
An example of how to apply reduced insurance premium rates by an organization in a simplified manner. A 70 percent ratio between income from the main activity and total income was achieved in the first half of the year
The Alpha organization uses simplification and produces furniture. This type of activity gives the right to apply reduced rates of insurance premiums if, at the end of each reporting (calculation) period, income from the sale of furniture of own production amounts to at least 70 percent of total income (clause 8, part 1, part 1.4, article 58 Law of July 24, 2009 No. 212-FZ).
In the first quarter, in addition to income from the sale of furniture of its own production, Alpha received income from renting out property. Revenue from the sale of furniture during this period amounted to 800,000 rubles. The amount of rent received is RUB 350,000. The share of income from furniture sales was:
800,000 rub. : (RUB 800,000 + RUB 350,000) = 69.57%.
With such a ratio of income in the first quarter, Alpha did not have the right to apply reduced insurance premium rates.
Payments to each employee during this period did not exceed the limit. Therefore, for this period insurance premiums were accrued:
1) to the Pension Fund of the Russian Federation:
- on pension insurance- at a tariff of 22 percent;
- for mandatory health insurance- at a tariff of 5.1 percent;
2) in the Federal Social Insurance Fund of Russia - at a tariff of 2.9 percent.
In the second quarter, Alpha’s revenue from the sale of furniture of its own production amounted to 1,200,000 rubles. There was no income from renting out the property.
At the end of the first half of the year, the share of income from furniture production in the total income of the organization was:
(RUB 800,000 + RUB 1,200,000): (RUB 800,000 + RUB 1,200,000 + RUB 350,000) = 85.11%.
With this ratio, Alpha receives the right to charge insurance premiums from the beginning of the year:
1) to the Pension Fund of the Russian Federation:
- for pension insurance - at a rate of 20 percent;
- for compulsory health insurance - at a rate of 0 percent;
2) in the Federal Social Insurance Fund of Russia - at a 0 percent tariff.
The amount of payments subject to insurance premiums in the first quarter amounted to 400,000 rubles.
For the first quarter, Alpha transferred insurance premiums:
1) to the Pension Fund of the Russian Federation:
- for pension insurance - in the amount of 88,000 rubles. (RUB 400,000 × 22%);
- for compulsory medical insurance - in the amount of 20,400 rubles. (RUB 400,000 × 5.1%);
2) in the FSS of Russia - in the amount of 11,600 rubles. (RUB 400,000 × 2.9%).
Taking into account the reduced tariffs, the amount of contributions that had to be transferred for the first quarter is:
1) to the Pension Fund of the Russian Federation:
- for pension insurance - 80,000 rubles. (RUB 400,000 × 20%);
- for compulsory medical insurance - 0 rub.;
2) in the FSS of Russia - 0 rub.
At the end of the half year, Alpha’s accountant asked:
- to the territorial office Pension Fund RF - with an application for the return of overpaid contributions for compulsory health insurance in the amount of 20,400 rubles. and about the offset against current payments of overpaid pension contributions in the amount of 8,000 rubles;
- to the territorial branch of the FSS of Russia - with an application for the return of overpaid contributions to mandatory social insurance in the amount of 11,600 rubles.
Preferential types of activities when combining simplified taxation system and UTII
Simplified organizations can combine this special tax regime with UTII (clause 4 of Article 346.12 of the Tax Code of the Russian Federation).
If an organization pays UTII for any preferential type of production or social activity, it also has the right to charge insurance premiums at reduced rates. Even if the type of activity transferred to UTII is the main one in terms of the share of income for the organization on the simplified tax system. At the same time, reduced rates apply to payments to all employees of the organization, regardless of the type of activity in which they are employed. Such clarifications are given in letters of the Ministry of Labor of Russia dated September 2, 2015 No. 17-4/B-444, dated February 20, 2014 No. 17-3/B-69, Ministry of Health and Social Development of Russia dated May 14, 2012 No. 1320-19, dated June 14, 2011 No. 2010-19, dated June 14, 2011 No. 2011-19 and the FSS of Russia dated December 18, 2012 No. 15-03-11/08-16893.
Pharmacy organizations on UTII
Pharmacy organizations on UTII has the right to apply reduced tariffs for calculating insurance premiums for payments to employees who have the right to engage in pharmaceutical activities.
Pharmacy organizations include:
- pharmacies of finished dosage forms;
- industrial pharmacies;
- industrial pharmacies with the right to manufacture aseptic medications;
- pharmacy points;
- pharmacy kiosks.
Situation: At what rate should insurance premiums be calculated from the income of pharmacy management personnel? The pharmacy applies UTII.
The answer to this question depends on whether the managerial staff member has the right to engage in pharmaceutical activities.
Pharmacy organizations that pay UTII can apply reduced insurance premium rates only for payments and remunerations to employees who are allowed to engage in pharmaceutical activities. This procedure is provided for in paragraph 10 of part 1 of Article 58 of the Law of July 24, 2009 No. 212-FZ.
The following have the right to engage in pharmaceutical activities in Russia:
- persons with a Russian higher or secondary pharmaceutical education with a specialist certificate;
- persons who are allowed to engage in medical activities: if they have additional vocational education; if they work in retail trade medicines V separate divisions medical organizations that have a license for pharmaceutical activities; and only on the condition that they work in rural areas populated areas, in which there are no pharmacy organizations;
- persons with foreign medical or pharmaceutical education, if documents on this are accepted in Russia as equivalent to passing an exam in a specialty and obtaining a specialist certificate.
Such requirements are established by Article 100 of the Law of November 21, 2011 No. 323-FZ and the Procedure approved by Order of the Ministry of Health and Social Development of Russia of December 14, 2005 No. 785.
A pharmacist with a specialist certificate and work experience in the specialty of at least three years has the right to manage a pharmacy organization (subparagraph “and” paragraph 5 of the regulation approved by Decree of the Government of the Russian Federation of December 22, 2011 No. 1081).
Thus, if employees who are part of the management team have the right to conduct pharmaceutical activities, then accrue insurance premiums for their payments at reduced rates.
Payments to employees who do not meet the listed requirements are subject to insurance premiums on a general basis.
Similar clarifications are contained in the letter of the Ministry of Health and Social Development of Russia dated April 13, 2012 No. 19-6/3023271-2288.
Situation: Can a veterinary pharmacy that pays UTII apply reduced insurance premium rates?
No, it can't.
Pharmacy organizations and veterinary pharmacy organizations are different categories of enterprises. Only pharmacy organizations that pay UTII can take advantage of the right to apply reduced insurance premium rates. This procedure is established by paragraph 10 of part 1 of Article 58 of the Law of July 24, 2009 No. 212-FZ.
Veterinary pharmacy organizations are not mentioned at all in the Law of July 24, 2009 No. 212-FZ.
The main difference between these organizations is the following:
- pharmacy organizations are created to trade in medicines for medical use;
- veterinary pharmacy organizations - for trade in veterinary medicinal products.
This follows from the provisions of paragraphs 35 and 36 of Article 4 of the Law of April 12, 2010 No. 61-FZ. And since veterinary pharmacies are an independent category of organizations, they do not have the right to apply reduced insurance premium rates.
Similar clarifications are contained in letters from the Ministry of Health and Social Development of Russia dated April 3, 2012 No. 743-19 and the FSS of Russia dated December 18, 2012 No. 15-03-11/08-16893.
This follows from paragraph 2 of Article 55 of the Law of April 12, 2010 No. 61-FZ and the order of the Ministry of Health and Social Development of Russia of July 27, 2010 No. 553n.
Situation: At what rate should insurance premiums be calculated on the salary of a pharmacist working in a pharmacy that combines OSNO and UTII?
Charge insurance premiums at a flat rate of 20 percent.
Pharmacy organizations can apply reduced insurance ratesx contributions subject to three conditions. First, there is a license to conduct pharmaceutical activities. Secondly, the pharmacy must be a payer of UTII. And finally, thirdly, reduced tariffs are applied only when calculating payments to employees who have the right to engage in pharmaceutical activities.
This procedure is provided for in paragraph 10 of part 1 of article 58 of the Law of July 24, 2009 No. 212-FZ.
If all three conditions are met, the reduced insurance rates apply to all pharmacist income, regardless of which tax regime the income is paid under. The fact that the pharmacy combines UTII with the general tax system does not matter. This does not violate the terms of application of the reduced tariff.
Similar explanations are contained in letters of the Ministry of Health and Social Development of Russia dated March 26, 2012 No. 842-19, Ministry of Labor of Russia dated August 23, 2012 No. 17-3/240. Despite the fact that these letters discuss the procedure for applying reduced tariffs in 2012-2013, they can also be used as a guide today. This norm has been extended until 2018 inclusive.
Let's explain with an example. Pharmacy combines common system taxation and UTII. A pharmacist is engaged in two types of activities. The salary from activities on UTII is 8,000 rubles, from activities on OSNO - 2,000 rubles. The accountant calculated pension contributions from the pharmacist's income at a flat rate of 20 percent. The amount of contributions was 2000 rubles. ((8000 rub. + 2000 rub.) × 20%). Insurance contributions to the Federal Social Insurance Fund of Russia and the Federal Compulsory Medical Insurance Fund are not calculated from the income of a pharmacist (Part 3.4 of Article 58 of the Law of July 24, 2009 No. 212-FZ).
Simplified pharmacies can combine this special tax regime with UTII (clause 4 of Article 346.12 of the Tax Code of the Russian Federation). In this case, there may be two reasons for applying reduced tariffs.
Base 1. An organization on the simplified tax system that carries out a preferential type of activity (pharmaceutical activities). On this basis, the pharmacy has the right to apply a reduced tariff when calculating insurance premiums for payments to all employees. Naturally, if the income from such activities is the main one.
Base 2. Pharmacy is a UTII payer. On this basis, the pharmacy has the right to apply a reduced tariff only when calculating insurance premiums for payments to employees who have the right to engage in pharmaceutical activities. At the same time, apply the reduced tariff to all income of such employees, regardless of the tax regime under which this income was paid.
Such clarifications are contained in the letter of the Ministry of Labor of Russia dated July 24, 2015 No. 17-4/B-373.
Of the two given reasons for applying reduced tariffs, the pharmacy can choose any one at its discretion. Obviously, the first option is preferable.
Reduced tariffs for entrepreneurs
The entrepreneur has the right to use reduced insurance premium rates , if the following conditions are simultaneously met:
- he applies the patent system (Chapter 26.5 of the Tax Code of the Russian Federation);
- he is engaged in the type of activity that is named in paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation, taking into account the restrictions established by paragraph 14 of part 1 of Article 58 of the Law of July 24, 2009 No. 212-FZ.
Reduced tariffs can only be applied during the validity period of the patent. For example, if the patent term begins on March 18 and expires on November 17, you can calculate insurance premiums at reduced rates only for payments accrued during this period.
If an entrepreneur switched to the patent system from UTII, then the amounts of insurance premiums paid on imputation cannot be recalculated at reduced rates. After all, at this time the entrepreneur did not have the right to the reduced contribution rates established by paragraph 14 of part 1 of Article 58 of the Law of July 24, 2009 No. 212-FZ.
Charitable and non-profit organizations
The following may apply the reduced tariffs established by Part 3.4 of Article 58 of the Law of July 24, 2009 No. 212-FZ:
- private non-profit organizations in a simplified manner that are engaged in social services for the population, scientific research and development, education, healthcare, culture, art, and mass sports;
- charities that use shortcuts.
Non-profit organizations
Non-profit organizations can apply reduced insurance premium rates as long as they meet the following two conditions:
- they use simplification;
- they have complied with the established income structure: at least 70 percent of all income for the previous year must be (in the aggregate) targeted revenues and grants to finance statutory activities, as well as revenues from certain types of economic activities.
The following types of activities according to the OKVED classification are taken into account as part of income:
- scientific research and development (code 73);
- education (code 80);
- health and social services (code 85);
- activities of sports facilities (code 92.61) and other activities in the field of sports (code 92.62);
- activities of libraries, archives, club-type institutions. In addition to the activities of clubs (code 92.51);
- activities of museums and protection of historical sites and buildings (code 92.52);
- activities of botanical gardens, zoos and nature reserves (code 92.53).
In addition, as part of the income of a non-profit organization, take into account targeted revenues and grants that were received but were not used based on the results of previous years.
If, at the end of the reporting (calculation) period, it turns out that at least one of the conditions is not met, then the non-profit organization will lose the right to apply reduced tariffs from the beginning of the period in which this happened.
This is stated in subparagraph 11 of part 1 and parts 5.1-5.3 of article 58 of the Law of July 24, 2009 No. 212-FZ.
Situation: Can a theater (non-profit organization) apply reduced insurance premium rates? The theater is not a state (municipal) institution and uses simplification.
The answer to this question depends on the structure of income received by the theater in the previous year.
After all, a private theater on a simplified basis can apply reduced rates of insurance premiums if for the previous year at least 70 percent of its income is:
- targeted revenues for the maintenance of the theater and its statutory activities;
- targeted grants received for theatrical activities (subclause 14, clause 1, article 251 of the Tax Code of the Russian Federation).
This procedure is provided for in paragraph 11 of part 1 and part 5.1 of article 58 of the Law of July 24, 2009 No. 212-FZ.
According to OKVED, the activities of theaters relate to activities in the field of art and correspond to code 92.31. Income from theatrical activities is not included in the income that is taken into account when assessing the right to apply reduced rates of insurance premiums (clause 3, part 5.1, article 58 of the Law of July 24, 2009 No. 212-FZ). Therefore, in addition to targeted revenues and grants, other revenues are not taken into account in total income.
Charitable organizations
Charitable organizations using a simplified system can charge insurance premiums at reduced rates without any additional conditions - on the basis of constituent documents confirming their status.
The income requirements of simplified charitable organizations for applying the contribution exemption are not regulated. It is enough to be registered in the prescribed manner and apply the simplified procedure (subparagraph 12, part 1, article 58 of the Law of July 24, 2009 No. 212-FZ, article 9 of the Law of August 11, 1995 No. 135-FZ).
