Minimum tax under the simplified tax system: how to calculate and how to pay

Real and minimum taxes

When the object of taxation is “income minus expenses,” the “simplifier” reduces his income by a limited list of expenses (Article 346.14, Article 346.18 of the Tax Code of the Russian Federation).
This means that a minimal profit or even a loss may occur in tax accounting. But the requirements of the Tax Code are such that if any income was received by a “simplified” person during a calendar year, then the tax in any case must be paid no less than a certain amount. How to calculate the simplified tax system on the difference between income and expenses

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If the tax on the “income-expenditure” simplified tax system at the end of the year turns out to be less than 1% of the income of the “simplified” person, then he will have to pay not the actually calculated tax, but the minimum tax.

If the single tax turns out to be less than the minimum, then the minimum tax must be paid to the budget.

If the single tax turns out to be more than the minimum, then the real tax must be paid to the budget.

Organizations and individual entrepreneurs using the simplified tax system with the object “income” do not pay the minimum tax.

Calculation of tax burden for income tax

The tax burden indicator is by no means an abstract concept - it has a calculation formula and a set range of acceptable values. Every year, the Federal Tax Service adjusts these indicators by industry taking into account the current economic situation. Data for 2020 are determined by Appendix No. 3 of the Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / [email protected] (as amended on May 10, 2012).

So what is the tax burden? This indicator characterizes the share of all tax payments in the company’s revenue for a certain period and is measured as a percentage. At the end of each tax period, Federal Tax Service employees compare the amount of tax payments transferred by the company and their recommended value.

However, you should not think that the decision to include an organization in the calendar of on-site inspections is made based on the results of only one period - tax authorities will analyze several time intervals.

It is not difficult to calculate the tax burden (for income tax and other fiscal payments in general). It is enough to use the formula:

Total tax burden = Total amount of taxes accrued for the year / Company revenue for the same period x 100%.

The value of the revenue indicator is taken from the “Income Statement” (line 2110).

The above formula allows you to determine the overall level of tax burden for the company. However, the share of taxes can be determined not only in relation to the total amount of tax payments, but also for a specific tax. The Federal Tax Service provides for the possibility of calculating the fiscal burden on the basis of other indicators - income tax and value added tax.

How to calculate the minimum tax

The minimum tax is calculated as 1% of the income of the “simplified” person at the end of the year.

The minimum tax is calculated not from the difference between income and expenses, but from the amount of all receipts.

The accrual of the minimum tax payable (instead of a single tax) is reflected by the following entries:

DEBIT 99 CREDIT 68 subaccount “Minimum tax calculations”

— the minimum tax has been calculated at the end of the year.

DEBIT 99 CREDIT 68 subaccount “Calculations for single tax”

— previously accrued additional amounts of advance payments for the single tax were reversed.

The difference between the paid minimum tax and the single tax does not need to be reflected in any accounting entries.

Example. We determine what tax needs to be paid to the budget - single or minimum. LLC "Passive" pays a single tax on the difference between income and expenses. Situation 1 The total amount of income for the year was 1,000,000 rubles, and the amount of expenses was 550,000 rubles. All expenses can be taken into account when calculating the single tax. The single tax is equal to: (1,000,000 rubles - 550,000 rubles) × 15% = 67,500 rubles. The minimum tax will be: 1,000,000 rubles. × 1% = 10,000 rub. 10,000 rub. Since the single tax is greater than the minimum tax, the tax to the budget is 67,500 rubles. Situation 2 The total amount of income for the year was 1,000,000 rubles, and the amount of expenses was 980,000 rubles. All expenses can be taken into account when calculating the single tax. The single tax is equal to: (1,000,000 rubles - 980,000 rubles) × 15% = 3,000 rubles. The minimum tax will be: 1,000,000 rubles. × 1% = 10,000 rub. 10,000 rub. > 3,000 rubles. Since the single tax is less than the minimum, the company will pay the minimum tax to the budget - 10,000 rubles.

The minimum tax is calculated only at the end of the year. There is no need to do this at the end of a quarter, half a year, or 9 months.

Step-by-step instruction

According to the results of the last tax period, the Organization using the simplified tax system Income minus expenses received a profit in the amount of 81,811.13 rubles.

The calculated tax in general amounted to 12,272 rubles.

The minimum tax was 57,502 rubles.

The amount of calculated tax for the past tax period did not exceed the amount of the calculated minimum tax, therefore the Organization paid the minimum tax based on the results of the past year.

The difference between the minimum tax paid and the tax calculated in the general manner amounted to 45,230 rubles.

In the expenses of the current tax period, the Organization recognized the difference between the minimum tax and that calculated in the general manner for the previous year.

Let's look at step-by-step instructions for creating an example. PDF

Minimum tax and advance payments

If during the calendar year the simplifier paid advance payments for reporting periods, then he can reduce his minimum tax at the end of the year by these advance payments.

Example. We calculate the minimum tax taking into account advance payments already paid. In the reporting year, Aktiv LLC applied the simplified tax system with the object “income minus expenses”. For 9 months, the company received income in the amount of 3,655,000 rubles, expenses amounted to 3,490,000 rubles. Advance payment under a single The tax paid to the budget for 9 months is equal to 24,750 rubles. According to the annual reports, Aktiv LLC showed income in the amount of 4,240,000 rubles, expenses - 4,000,500 rubles. The single tax, calculated at a rate of 15%, will be 35,925 rub. At the end of the year, taxpayers with the object “income minus expenses” must calculate the minimum tax. The larger of the single or minimum tax amounts is transferred to the budget. The minimum tax will be 42,400 rubles. (4,240,000 × 1%). RUB 32,925 This means that the company must pay a minimum tax at the end of the reporting year. The previously paid amount of single tax in the amount of 24,750 rubles. subject to credit or return to the company.

How to take into account the difference between real and minimum tax

If the minimum tax turns out to be more than the real one, then next year you will be able to include the difference between them in expenses (clause 6 of Article 346.18 of the Tax Code of the Russian Federation).

But it is impossible to take this difference into account when paying quarterly advance payments for the single tax. This can only be done when calculating the single tax for the year. Therefore, last year's difference is shown in the annual return for the next tax period.

simplified tax system at the end of the year

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The minimum tax will have to be paid even if the company suffered losses (that is, its expenses exceeded its income). In this case, the amount of real tax will be zero. Therefore, the difference between the minimum and real tax will be equal to the amount of the minimum tax. This amount will need to be taken into account in expenses when determining the tax base for the next tax period, that is, in the declaration under the simplified tax system at the end of the year.

Calculation of the simplified tax system for the current year

To recognize the difference between the minimum tax paid and the tax calculated in the general manner in the expenses of the current tax period, you must run the Month Closing for December in the Operations – Period Closing – Month Closing section.

The difference is written off only at the end of the year, therefore, when calculating the tax base for reporting periods (1st quarter, half year, 9 months), the amount of the difference is not taken into account (Letter of the Ministry of Finance of the Russian Federation dated June 15, 2010 N 03-11-06/2/92).

Postings according to the document

The document generates transactions:

• Dt 99.01.1 Kt 68.12 – accrual of additional tax at the end of the year.

The calculation of the simplified tax system tax can be viewed by generating the report Help-calculation of the simplified tax system tax by clicking the Help button - calculations - Calculation of the simplified tax system tax.

The difference is reflected in expenses that reduce the tax base in full, without restrictions.

Let's decipher the amount of expenses taken into account when calculating the simplified tax system by generating the report Book of Income and Expenses of the simplified tax system for the year in the section Reports - simplified tax system - book of income and expenses of the simplified tax system.

The difference between the minimum tax paid and the one calculated in the general manner is reflected at the end of the year in the Income and Expense Accounting Book:

• in the Reference to Section I “Income and Expenses” on page 030 “The amount of the difference between the amount of the minimum tax paid and the amount of tax calculated in the general manner for the previous period.”

Total expenses = 315,092.50 + 45,230 = 360,322.50 rubles.

Declaration according to the simplified tax system

In the simplified tax return, the amount of the difference is included in the total amount of expenses of the current tax period and is reflected in Section 2.2: PDF

• p. 223 “The amount of expenses incurred on an accrual basis: for the tax period.”

See also:

• Transfer of losses under the simplified tax system
• For what period can the difference between the paid minimum tax and the calculated tax according to the simplified tax system be taken into account?

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Minimum tax and loss carryover

The difference that is formed between the minimum tax and the tax calculated in the usual manner does not disappear.

By this difference, you can increase the amount of losses for the next year, which are carried forward to the future (clause 6 of Article 346.18 of the Tax Code of the Russian Federation).

This situation arises if, based on the results of work next year, the company again receives a loss.

Example. How to take into account the minimum tax when transferring a loss from last year to the current year In the past year, Passive LLC worked under a simplified taxation system, choosing the base for a single tax “income minus expenses.” For this year, the company's taxable income amounted to 900,000 rubles, and expenses - 1,500,000 rubles. Thus, at the end of the past year, the company received a loss of 600,000 rubles. (1,500,000 - 900,000). The accountant calculated the minimum tax for the past year: 900,000 rubles. × 1% = 9,000 rubles. Let's assume that in the reporting year, the income of Passiv LLC amounted to 1,300,000 rubles, and expenses - 800,000 rubles. The difference between income and expenses is 500,000 rubles. (1,300,000 - 800,000). The single tax will be 75,000 rubles. (RUB 500,000 × 15%). But Passive LLC decided to take into account the loss of the past year at the expense of the profit received in the reporting year. The company has the right to transfer to the current tax period the amount of the loss received in the previous tax period. Therefore, for the reporting year, the entire amount of profit goes to cover the loss for the past year. The remaining amount of loss is 100,000 rubles. (600,000 rubles - 500,000 rubles) - transferred to the following periods. At the end of the reporting year, the company will pay a minimum tax of 13,000 rubles. (RUB 1,300,000 × 1%).

The loss received during the year can be carried forward to the next year. The remaining part of the loss can be transferred to other years, but for no more than nine years (Clause 7, Article 346.18 of the Tax Code of the Russian Federation).

If the “simpler” suffered losses in more than one period, then they are carried forward to the future in the same sequence in which they were incurred by the payer (letter of the Ministry of Finance of the Russian Federation dated May 27, 2022 No. 03-11-11/38174).

Calculation of the tax base under the simplified tax system

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Let us remind you that the “simplified” person is obliged to keep documents confirming the amount of loss incurred and the amount by which the tax base was reduced for each tax period. The storage period for these documents is the period for reducing the tax base by the amount of the loss plus four years after the end of the year in which the loss was finally written off (clause 8, clause 1, article 23, paragraph 7, clause 7, article 346.18 of the Tax Code of the Russian Federation).

Accounting for cost differences

The difference between the minimum tax paid and the tax calculated in the general manner is taken into account in expenses that reduce income when calculating the tax base. And if, as a result of the tax period in which the difference is taken into account, a loss is formed, then the resulting amount of loss can be carried forward for 10 years.

To take into account the difference in the composition of expenses, it is necessary to create the document Registration of the amount of loss under the simplified tax system in the section Operations – Simplified tax system – Registration of the amount of loss under the simplified tax system.

The header of the document states:

• Year – 2018 , i.e. year in whose expenses the difference is taken into account.
• The difference between the minimum tax paid for last year and the tax calculated in the general manner is 45,230 , i.e. the difference based on the results of the previous tax period.

With the document Registration of the amount of loss of the simplified tax system, you can take into account not only the difference, but also at the same time take into account the losses of previous years.

The document does not create postings and movements across registers.