Art. 346 of the Tax Code of the Russian Federation (2020-2021): questions and answers

Why does Article 346 of the Tax Code of the Russian Federation raise questions?

Questions arising in connection with Art. 346 of the Tax Code of the Russian Federation is explained quite simply. The fact is that in the Tax Code there are 53 articles with the first index 346 - from 346.1 to 346.53. All of them are included in section VIII.1 of the Tax Code of the Russian Federation and are devoted to the peculiarities of the application of special tax regimes, such as Unified Agricultural Tax (Chapter 26.1), Simplified Tax System (Chapter 26.2), UTII (Chapter 26.3), production sharing agreements (Chapter 26.4) , patent system (chapter 26.5).

Read about the comparative characteristics of special modes in this article.

Due to the widespread use of the simplified taxation system among modern accountants and entrepreneurs, most of the existing questions are related specifically to this tax system. Let's take a closer look at the most widespread and interesting issues related to the determination of income and expense parts in accounting using the simplified tax system. It is these indicators that directly affect the amount of tax under the chosen taxation system.

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» Useful articles » Article 346.45 of the Tax Code of the Russian Federation
1. A document certifying the right to use the patent taxation system is a patent for one of the types of entrepreneurial activities in respect of which a patent taxation system has been introduced by the law of the constituent entity of the Russian Federation.

The form of the patent and the form of application for a patent are approved by the federal executive body authorized for control and supervision in the field of taxes and fees. (as amended by Federal Law No. 244-FZ of July 21, 2014, the provisions of this paragraph apply to patents valid from January 1, 2015.)

The patent is valid in the territory of the subject of the Russian Federation that is indicated in the patent. An individual entrepreneur who has received a patent in one subject of the Russian Federation has the right to obtain a patent in another subject of the Russian Federation. 2. An individual entrepreneur submits personally or through a representative, sends it by mail with a list of attachments, or transmits it electronically via telecommunication channels, an application for a patent to the tax authority at the place of residence no later than 10 days before the individual entrepreneur begins to apply the patent system taxation, except as provided for in paragraph two of this clause. If an individual entrepreneur plans to carry out business activities on the basis of a patent in a subject of the Russian Federation in which he is not registered with the tax authority at his place of residence or as a taxpayer applying the patent taxation system, the specified application is submitted to any territorial tax authority of this subject Russian Federation at the choice of an individual entrepreneur. If an individual plans, from the date of his state registration as an individual entrepreneur, to carry out business activities on the basis of a patent in a constituent entity of the Russian Federation, on the territory of which such a person is registered with the tax authority at his place of residence, the application for a patent is submitted simultaneously with the documents submitted during state registration of an individual as an individual entrepreneur. In this case, the validity of the patent issued to an individual entrepreneur begins on the day of its state registration. When sending an application for a patent by mail, the day of its submission is considered the date of sending the postal item. When transmitting an application for a patent via telecommunication channels, the day of its submission is considered the date of its dispatch. 3. The tax authority is obliged, within five days from the date of receipt of the application for a patent, and in the case provided for in paragraph two of paragraph 2 of this article, from the date of state registration of an individual as an individual entrepreneur, to issue or send to the individual entrepreneur a patent or a notice of refusal to issuance of a patent. A patent or notice of refusal to issue a patent is issued to an individual entrepreneur against a receipt or transferred in another way indicating the date of its receipt.

4. The basis for the tax authority’s refusal to issue a patent to an individual entrepreneur is: 1) discrepancy between the type of business activity in the application for a patent and the list of types of business activity in respect of which a patent taxation system has been introduced on the territory of a constituent entity of the Russian Federation in accordance with Article 346.43 of this Code; 2) an indication of the validity period of a patent that does not comply with paragraph 5 of this article; 3) violation of the conditions for the transition to a patent taxation system established by paragraph two of paragraph 8 of this article; 4) the presence of arrears of tax payable in connection with the use of the patent tax system. 5. A patent is issued at the choice of an individual entrepreneur for a period of one to twelve months inclusive within a calendar year. 6. The taxpayer is considered to have lost the right to use the patent taxation system and switched to the general taxation regime from the beginning of the tax period for which he was issued a patent in the following cases: 1) if, from the beginning of the calendar year, the taxpayer’s income from sales, determined in accordance with Article 249 of this Code, for all types of business activities in respect of which the patent taxation system is applied, exceeded 60 million rubles; 2) if during the tax period the taxpayer failed to comply with the requirement established by paragraph 5 of Article 346.43 of this Code; 3) if the taxpayer did not pay the tax within the time limits established by paragraph 2 of Article 346.51 of this Code. If the taxpayer applies simultaneously the patent taxation system and the simplified taxation system, when determining the amount of income from sales for the purpose of complying with the limitation established by this paragraph, income under both specified special tax regimes is taken into account. 7. The amounts of taxes payable in accordance with the general tax regime for the period in which an individual entrepreneur lost the right to use the patent taxation system on the grounds specified in paragraph 6 of this article are calculated and paid by the individual entrepreneur in the manner prescribed by the legislation of the Russian Federation on taxes and fees for newly registered individual entrepreneurs. At the same time, these individual entrepreneurs do not pay penalties in case of late payment of advance payments of taxes payable in accordance with the general taxation regime during the period for which the patent was issued. The amount of personal income tax payable for the tax period in which an individual entrepreneur lost the right to use the patent tax system in accordance with paragraph 6 of this article is reduced by the amount of tax paid in connection with the use of the patent tax system. 8. An individual entrepreneur is obliged to report to the tax authority about the loss of the right to use the patent taxation system on the grounds specified in subparagraphs 1 and 2 of paragraph 6 of this article, and about the transition to a general taxation regime or about the termination of business activities in respect of which the patent system is applied taxation, within 10 calendar days from the date of occurrence of the circumstance that is the basis for the loss of the right to apply the patent taxation system, or from the date of termination of business activity in respect of which the patent taxation system was applied.

An individual entrepreneur who has lost the right to use a patent taxation system or has ceased business activities in respect of which a patent taxation system was applied before the expiration of the patent has the right to switch again to a patent taxation system for the same type of business activity no earlier than from the next calendar year. An application for the loss of the right to use the patent taxation system and for the transition to a general taxation regime is submitted to any of the tax authorities with which the individual entrepreneur is registered as a taxpayer applying the patent taxation system, at the choice of this individual entrepreneur, indicating the details of all existing patents with a validity period that has not expired as of the date of filing the said application. The form of this application is approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

What are the features of determining income under Art. 346 15 Tax Code of the Russian Federation?

When simplifying any of the selected taxable objects, it is extremely important to calculate income. Indeed, with such an object of taxation as the income part of the activity, the amount payable to the budget is determined as the total amount of all those listed in paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation of revenues, multiplied by the tax rate. When the object “income minus expenses” is selected, it is also important to correctly calculate income, because their value is involved in calculating the taxable base.

So, income from sales and non-operating income are taken into account - their full list is presented in Art. 248 Tax Code of the Russian Federation.

An important question remains what income is not taken into account when determining the tax base.

There are only 3 groups of them - they are presented in clause 1.1 of Art. 346.15 Tax Code of the Russian Federation. Particular attention should be paid to those listed in the first subparagraph - their exhaustive list is contained in Art. 251 Tax Code of the Russian Federation.

Read more about these earnings here.

Let's look at several practical examples that taxpayers using the simplified tax system may encounter when determining the amount of their income for tax purposes. Here are some of the commonly encountered situations:

Example 1

The non-profit educational organization Lastochka LLC provides paid educational services. Over the past year, income from the provision of such services amounted to 7 million rubles. In addition, the organization fulfilled the conditions specified by the grantor - an individual to receive a grant for the development of a training program for children with disabilities and received a grant in the amount of 5 million rubles.

The company is on a simplified “income” tax system. What amount will the tax be taken from?

In accordance with paragraph 1 of Art. 346.18 of the Tax Code of the Russian Federation, when determining the taxable base, all income received by Lastochka LLC should be calculated. At the same time, paragraph 346.15 of the Code clearly states what income is taken into account when calculating tax.

So, income from the provision of educational services in accordance with paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation (this is income from sales, which are listed in subparagraph 1 of clause 1 of Article 248 of the Tax Code of the Russian Federation), should be included in its entirety (7 million rubles) as objects of taxation under simplification.

As for the funds in the amount of 5 million rubles received for the development of a training program for children with disabilities, they cannot but be taken into account as part of the income that should be taken into account when calculating the tax base when calculating the single tax if certain conditions are met (clause 1.1 of Art. 346.15, clause 14 of article 251 of the Tax Code of the Russian Federation). Conditions that allow the received grant not to be taken into account in income and provided for in paragraph 14 of Art. 251 of the Tax Code of the Russian Federation, the following:

the grant must be received from persons who have the right to present it (individuals, non-profit organizations, foreign and international organizations and associations listed in the list approved by the Government of the Russian Federation dated June 28, 2008 No. 485);
The purposes of the grant are the implementation of specific programs in the field of education, art, culture, science, physical culture and sports (except for professional sports), health protection, environmental protection, protection of human and civil rights and freedoms provided for by the legislation of the Russian Federation, social services low-income and socially vulnerable categories of citizens;
the grantor has determined the conditions for receiving a grant, the procedure and deadlines for reporting on it;
The grant recipient must arrange for separate accounting of income and expenses.

If the organization receiving the grant has complied with all of the above conditions, it may not take it into account as part of the income subject to the single tax.

ConsultantPlus experts spoke in detail about the nuances of accounting for income by a simplified tax payer. To do everything correctly, get trial access to the system and go to the Ready solution. It's free.

Example 2

Sudnuda LLC owns 2 cruise ships, the registration of which was carried out in accordance with all the rules (the ships are registered in the International Register of Russia). During the last reporting period, the company's income from passenger transportation amounted to 10,000,000 rubles. The ships carried out cruise tours from St. Petersburg to the port cities of Finland (Hanko, Turku, Helsinki). In addition, the company provided meals for passengers on board and provided catering services. The income from this type of activity amounted to 1,000,000 rubles. during the reporting period. What amount must be taxed on if the company is on the simplified “income” tax system?

In accordance with sub. 1 clause 1.1 art. 346.15 of the Tax Code of the Russian Federation, when calculating the taxable object “income”, the income listed in Art. 251. Passenger transportation services (clause 33 of Article 251 of the Tax Code of the Russian Federation) cannot be classified as an object of taxation. But income received from the provision of services, in accordance with Art. 248 are taken into account when calculating the tax (clause 1 of Article 346.15 of the Tax Code of the Russian Federation).

This means that when calculating the simplified tax, only income in the amount of 1,000,000 rubles, which is received from the provision of catering and catering services, should be taken into account.

Example 3

Alpha LLC rents out premises it owns for RUB 50,000. per month. In addition to the rent, the company receives compensation for utility bills from the tenant. What amount should be recognized as income for taxation: only rent or including utilities, find out here .

For more information about calculating the simplified tax with the object of taxation “income”, read the article “The procedure for calculating tax under the simplified tax system “income” in 2019-2020 (6%)”

Section 346.43. Tax Code of the Russian Federation. General provisions

1. The patent taxation system is established by this Code, put into effect in accordance with this Code by the laws of the constituent entities of the Russian Federation and is applied in the territories of the specified constituent entities of the Russian Federation.

The patent taxation system is used by individual entrepreneurs along with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.

2. The patent tax system is applied to the following types of business activities:

repair and sewing of clothing, fur and leather products, hats and textile haberdashery products, repair, sewing and knitting of knitwear;
shoe repair, cleaning, painting and sewing;
hairdressing and beauty services;
dry cleaning, dyeing and laundry services;
production and repair of metal haberdashery, keys, license plates, street signs;
repair and maintenance of household radio-electronic equipment, household machines and household appliances, watches, repair and manufacture of metal products;
furniture repair;
services of photo studios, photo and film laboratories;
maintenance and repair of motor vehicles and motor vehicles, machinery and equipment;
provision of motor transport services for the transportation of goods by road;
provision of motor transport services for the transportation of passengers by road;
renovation of housing and other buildings;
services for installation, electrical, sanitary and welding works;
services for glazing balconies and loggias, cutting glass and mirrors, artistic glass processing;
services for training the population in courses and tutoring;
services for supervision and care of children and the sick;
services for receiving glassware and secondary raw materials, with the exception of scrap metal;
veterinary services;
leasing (hiring) of residential and non-residential premises, dachas, land plots owned by an individual entrepreneur by right of ownership;
production of folk arts and crafts;
other production services (services for processing agricultural products and forest products, including grain grinding, peeling cereals, processing oil seeds, making and smoking sausages, processing potatoes, processing customer-supplied washed wool into knitted yarn, dressing animal skins, combing wool, grooming of domestic animals, repair and production of cooper's dishes and pottery, protection of gardens, vegetable gardens and green spaces from pests and diseases; production of felted shoes; production of agricultural implements from customer's material; engraving work on metal, glass, porcelain, wood, ceramics; production and repair of wooden boats; repair of toys; repair of tourist equipment and inventory; services for plowing vegetable gardens and sawing firewood; services for the repair and production of eyeglasses; production and printing of business cards and invitation cards for family celebrations; bookbinding, stitching, edging, cardboard work ; charging gas cartridges for siphons, replacing batteries in electronic watches and other devices);
production and restoration of carpets and rugs;
repair of jewelry, costume jewelry;
embossing and engraving of jewelry;
monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD, re-recording of musical and literary works on magnetic tape, CD;
residential cleaning and housekeeping services;
residential interior design and decoration services;
conducting physical education and sports classes;
porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
paid toilet services;
services of chefs for preparing dishes at home;
provision of services for the transportation of passengers by water transport;
provision of services for the transportation of goods by water transport;
services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packing and transportation);
services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport work);
green farming and decorative floriculture services;
management of hunting and hunting;
engaging in medical or pharmaceutical activities by a person licensed for these types of activities;
carrying out private detective activities by a licensed person;
rental services;
excursion services;
ritual services;
funeral services;
services of street patrols, security guards, watchmen and watchmen;
retail trade carried out through stationary retail chain facilities with a sales floor area of no more than 50 square meters for each trade facility;
retail trade carried out through stationary retail chain facilities that do not have sales floors, as well as through non-stationary retail chain facilities;
public catering services provided through public catering facilities with an area of the customer service area of no more than 50 square meters for each public catering facility;
public catering services provided through public catering facilities that do not have a customer service area;
provision of services for slaughter, transportation, distillation, grazing of livestock;
production of leather and leather products;
collection and procurement of food forest resources, non-timber forest resources and medicinal plants;
drying, processing and canning of fruits and vegetables;
production of dairy products;
production of fruit and berry planting materials, growing vegetable seedlings and grass seeds;
production of bakery and flour confectionery products;
commercial and sport fishing and fish farming;
forestry and other forestry activities;
translation and interpretation activities;
activities for caring for the elderly and disabled;
collection, processing and disposal of waste, as well as processing of secondary raw materials;
cutting, processing and finishing of stone for monuments;
provision of services (performance of work) for the development of computer programs and databases (software and information products of computer technology), their adaptation and modification;
repair of computers and communication equipment.

3. For the purposes of subparagraphs 45 - 48 of paragraph 2 of this article, the following concepts are used:

retail trade - business activity related to the trade of goods (including in cash, as well as using payment cards) on the basis of retail purchase and sale contracts. This type of business activity does not include the sale of excisable goods specified in subparagraphs 6 - 10 of paragraph 1 of Article 181 of this Code, food and beverages, including alcohol, both in the manufacturer’s packaging and packaging, and without such packaging and packaging, in bars, restaurants, cafes and other catering facilities, gas, trucks and special vehicles, trailers, semi-trailers, trailers, buses of any type, goods according to samples and catalogs outside the stationary distribution network (including in the form of postal items (parcel trade), as well as through teleshopping, telephone communications and computer networks), transfer of medicines on preferential (free) prescriptions, as well as products of our own production (manufacturing). Sales of goods and (or) public catering products manufactured in these vending machines through vending machines are classified as retail trade for the purposes of this chapter;
a stationary trading network with trading floors is a trading network located in buildings and structures (parts thereof) intended for trading, which have separate premises equipped with special equipment intended for conducting retail trade and serving customers. This category of retail facilities includes shops and pavilions;
store - a specially equipped building (part of it) intended for the sale of goods and provision of services to customers and provided with retail, utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale;
pavilion - a building that has a sales area and is designed for one or more workplaces;
the area of the sales floor is the part of the store or pavilion occupied by equipment intended for displaying, demonstrating goods, making cash payments and servicing customers, the area of cash registers and cash registers, the area of work places for service personnel, as well as the area of aisles for customers. The area of the trading floor also includes the rented part of the trading floor area. The area of utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not provided, does not apply to the area of the trading floor. The area of the sales area is determined on the basis of inventory and title documents;
area of the customer service hall - the area of specially equipped premises (open areas) of a catering facility intended for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure, determined on the basis of inventory and title documents;
a stationary trading network that does not have trading floors is a trading network located in buildings, structures and structures (parts thereof) intended for trading, which do not have separate and specially equipped premises for these purposes, as well as in buildings, structures and structures (their parts) used for concluding retail purchase and sale contracts, as well as for conducting auctions. This category of retail facilities includes retail markets, fairs, kiosks, tents, vending machines;
kiosk - a building that does not have a sales area and is designed for one seller’s workplace;
tent - a collapsible structure, equipped with a counter, without a sales area;
non-stationary trading network - a trading network operating on the principles of delivery and distribution trade, as well as objects of trade organization that are not related to the stationary trading network;
delivery trade - retail trade carried out outside a stationary retail network using specialized or specially equipped vehicles for trade, as well as mobile equipment used only with the vehicle. This type of trade includes trade using a car, a car shop, a car shop, a toner, a trailer, a mobile vending machine;
hawker trade - retail trade carried out outside a stationary retail network through direct contact between the seller and the buyer in organizations, in transport, at home or on the street. This type of trade includes trade from hands, trays, baskets and hand carts;
catering services - services for the production of culinary products and (or) confectionery products, creating conditions for consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, as well as for leisure activities. Public catering services do not include services for the production and sale of excisable goods specified in subparagraph 3 of paragraph 1 of Article 181 of this Code;
a public catering facility with a hall for serving visitors - a building (part of it) or structure intended for the provision of public catering services and having a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods, and also for leisure;
a catering facility that does not have a hall serving visitors is a catering facility that does not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods. This category of public catering facilities includes kiosks, tents, culinary shops (departments) at restaurants, bars, cafes, canteens, snack bars and other similar public catering outlets;
open area - a place specially equipped for public catering, located on a plot of land.

4. For the purposes of this chapter, inventory and title documents include any documents available to an individual entrepreneur for a stationary retail chain facility (catering organization), containing information about the purpose, design features and layout of the premises of such a facility, as well as information confirming the right to use this object (purchase and sale agreement for non-residential premises, technical passport for non-residential premises, plans, diagrams, explications, lease (sublease) agreement for non-residential premises or part(s), permission to serve visitors in an open area and other documents).

5. When applying the patent taxation system, an individual entrepreneur has the right to attract employees, including under civil contracts. At the same time, the average number of employees, determined in the manner established by the federal executive body authorized in the field of statistics, should not exceed 15 people during the tax period for all types of business activities carried out by an individual entrepreneur.

6. The patent taxation system does not apply to the types of business activities specified in paragraph 2 of this article if they are carried out under a simple partnership agreement (joint activity agreement) or a property trust management agreement.

7. The laws of the constituent entities of the Russian Federation establish the amount of annual income potentially received by an individual entrepreneur by type of business activity in respect of which the patent taxation system is applied. At the same time, the maximum amount of annual income potentially received by an individual entrepreneur cannot exceed 1 million rubles, unless otherwise established by paragraph 8 of this article.

8. Subjects of the Russian Federation have the right:

1) in order to establish the amount of annual income potentially received by an individual entrepreneur by type of activity in respect of which the patent tax system is applied, differentiate the types of entrepreneurial activity specified in paragraph 2 of this article, if such differentiation is provided for by the All-Russian Classifier of Types of Economic Activities and (or ) All-Russian classifier of products by type of economic activity;

1.1) in order to establish the amount of annual income potentially available to an individual entrepreneur for the types of activities in respect of which the patent taxation system is applied, differentiate the territory of a constituent entity of the Russian Federation by the areas of validity of patents by municipalities (groups of municipalities), with the exception of patents for the implementation of types entrepreneurial activities specified in subparagraphs 10, 11, 32, 33 and subparagraph 46 (in terms of distribution and peddling retail trade) of paragraph 2 of this article;

2) establish an additional list of types of business activities related to personal services and not specified in paragraph 2 of this article, in respect of which the patent tax system is applied. Codes of types of activities in accordance with the All-Russian Classifier of Types of Economic Activities and codes of services in accordance with the All-Russian Classifier of Products by Types of Economic Activities related to household services are determined by the Government of the Russian Federation;

3) establish the amount of annual income potentially received by an individual entrepreneur depending on:

average number of employees;
number of vehicles, carrying capacity of the vehicle, number of seats in the vehicle;
the number of separate objects (areas) in relation to the types of business activities specified in subparagraphs 19, 45 - 48 of paragraph 2 of this article;
the territory of validity of patents determined in accordance with subclause 1.1 of this clause;

4) increase the maximum amount of annual income potentially received by an individual entrepreneur:

no more than three times - for the types of business activities specified in subparagraphs 9, 10, 11, 32, 33, 38, 42, 43 of paragraph 2 of this article;
no more than five times - for all types of business activities for which the patent taxation system is applied, carried out in the territory of a city with a population of more than one million people;
no more than ten times - for the types of business activities specified in subparagraphs 19, 45 - 47 of paragraph 2 of this article.

9. The maximum amount of annual income that an individual entrepreneur can potentially receive, specified in paragraph 7 of this article, is subject to indexation by the deflator coefficient established for the corresponding calendar year.

10. The use of the patent taxation system by individual entrepreneurs provides for their exemption from the obligation to pay:

tax on income of individuals (in terms of income received in the implementation of types of business activities in respect of which the patent taxation system is applied);
property tax for individuals (in terms of property used in carrying out types of business activities in respect of which the patent taxation system is applied, with the exception of objects of taxation with property tax for individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code with taking into account the features provided for in paragraph two of paragraph 10 of Article 378.2 of this Code).

11. Individual entrepreneurs applying the patent tax system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code:

when carrying out types of business activities in respect of which the patent taxation system does not apply;
when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, including the amount of tax payable upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region;
when carrying out transactions taxed in accordance with Article 174.1 of this Code.

12. Individual entrepreneurs applying the patent tax system pay other taxes in accordance with the legislation on taxes and fees, and also perform the duties of tax agents provided for by this Code.

What are the features of determining expenses under Art. 346.16 Tax Code of the Russian Federation?

For “simplified people” who have chosen the object for calculating the tax “income minus expenses”, it is extremely important to monitor whether they have the right to reduce the tax base by the amount of expenses incurred by them in the course of business activities. The fact is that the list of such expenses that can reduce the tax base, and, accordingly, reduce the amount of payment to the budget, is exhaustive and closed. All these expenses are listed in paragraph 1 of Art. 346.16 Tax Code of the Russian Federation.

Let's consider several of the most common situations in practice in order to more clearly determine which expenses can reduce the tax base and which cannot:

Example 1

Agronaft LLC, which sells food products, received an income of 40,000,000 rubles for the year. The company chose the simplified tax system with the object “income reduced by expenses.” During the same period, the company carried out routine repairs of the sales area in the amount of 200,000 rubles. In addition, the company reconstructed the office premises, as a result of which its area increased by 10 square meters. m. For these construction works, 1,000,000 rubles were paid. By what amount can the tax base be reduced when calculating tax?

Due to expenses incurred during routine repairs of commercial premises, the tax base can be reduced. This is permissible in accordance with subparagraph. 3 p. 1 art. 346.16 Tax Code of the Russian Federation. Costs for the reconstruction of office premises in the amount of 1,000,000 rubles. may reduce the tax base when simplified in accordance with subparagraph. 1 clause 1 art. 346.16 Tax Code of the Russian Federation.

This means that the tax base, calculated as income reduced by expenses, can be reduced by 1,200,000 rubles. (1,000,000 + 200,000) for the reporting period.

Example 2

Raduga LLC subscribed to accounting magazines and a newspaper ad for the amount of 20,000 rubles. The company has chosen a simplified taxation system for accounting that takes into account expenses. Is it possible to reduce the tax base by 20,000 rubles spent on a subscription?

When determining the amount of tax to be paid, the object of taxation can be reduced only by those listed in paragraph 1 of Art. 346.16 Tax Code of the Russian Federation expenses. Due to the fact that this article does not mention subscription costs, it is impossible to reduce the income received by its cost.

Example 3

Kompas LLC chose the simplified tax system with the object “income,” which was reported in a notification to the local Federal Tax Service. During the reporting period, the company incurred material expenses for the purchase of raw materials for production in the amount of 500,000 rubles, and also repaired a rented car, for which 10,000 rubles were paid. By what amount can the tax base be reduced?

In accordance with paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation, simplified taxpayers can reduce the amount of income received for expenses when calculating the tax base. However, the company chose “income” as the object of taxation, which means that in accordance with paragraph 1 of Art. 346.18 of the Code, when calculating the tax base, only revenue received from sales should be taken into account. However, the cost of these expenses will not affect the amount of tax in any way.

To find out whether tax is always paid under the simplified tax system and what its minimum amount may be, find out in ConsultantPlus. Study the material by getting trial access to the K+ system for free.

Example 4

Kanitel LLC received 20,000,000 rubles during the reporting period. from the sale of books. The company chose a simplified tax system with the object of taxation being “income reduced by expenses.” During the same period, Kanitel LLC incurred the following expenses:

payment to publishing houses for the purchase of a batch of books in the amount of 10,000,000 rubles;
expenses for advertising your products in the metro - 20,000 rubles;
for the office - 2,500 rubles;
for postal correspondence and telephone communications - 2,000 rubles;
salary including contributions to all compulsory social insurance funds for employees in the amount of 700,000 rubles;
travel allowance for the agent in the amount of 10,000 rubles. to pay for travel and housing;
payment for court fees and legal services in disputes in the amount of 100,000 rubles;
damage from theft from a store cash register in the amount of RUB 20,000;
for installation and commissioning of fire alarms - 10,000 rubles;
for posting advertisements for a cashier - 5,000 rubles.

By what amount of expenses can the tax base be reduced?

According to paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation, a simplified taxpayer will be able to reduce the tax base only by the expenses listed in the specified paragraph.

Now let’s figure out exactly what expenses can be used to reduce the income received.

So:

payment to publishing houses for the purchase of a batch of books relates to the cost of goods purchased for sale (subclause 23), which means that the proceeds from the sale of books in the Kanitel LLC bookstore can be reduced by 10,000,000 rubles;
expenses for advertising your products in the metro can be attributed to advertising expenses (subclause 20) - we subtract 20,000 rubles from income;

Read about the features of accounting for advertising expenses using the simplified tax system in the article “How to take into account advertising expenses under the simplified tax system .

expenses for office supplies are another minus 2,500 rubles;
expenses for postal correspondence and telephone communications - we can subtract 2,000 rubles from income;
payment of wages and payment of contributions to all compulsory social insurance funds for employees - you can reduce the tax base by 700,000 rubles;
payment for travel allowances that were spent by the agent on travel to the destination and on paying for hotel accommodation - 10,000 rubles can be deducted from income;
payment for judicial and legal services in disputes with creditors - you can subtract the entire 100,000 rubles from the amount of income;
damage from theft from the store's cash register does not apply to any of the grounds listed in all subparagraphs of clause 1 of Art. 346.16 of the Tax Code of the Russian Federation, which means that the taxable amount cannot be reduced by this loss (and if the person guilty of theft is convicted and pays all the damage caused, then these 20,000 rubles will need to be classified as non-operating income and the tax base will be increased);
expenses for installation and adjustment of fire alarms relate to actions to ensure fire safety of Kanitel LLC, which means that the tax base can be reduced by 10,000 rubles;
expenses for placing advertisements for the search for a cashier cannot be classified as advertising expenses, because the company does not advertise its products in such advertisements, which means the amount is 5,000 rubles. The tax base cannot be reduced.

Example 5

Silantiev G.R. works as a programmer at Oyazh-Trade LLC (a taxpayer who has chosen the simplified tax system with the object of taxation “income reduced by expenses”). The company develops software that it sells to its customers. Oyazh-Trade LLC has issued patents for the programs being created to protect its copyrights. The amount of expenses amounted to 200,000 rubles.

In addition, during the reporting period, the company sent G.R. Silantyev to 2 seminars as part of advanced training. The first was conducted by an institute that has a license to provide educational services and with which an agreement was concluded, and Oyazh-Trade LLC issued an order to send G.R. Silantyev to study at this institute (10,000 rubles). The second was conducted in a consultation center by a private entrepreneur specializing in providing consulting services (RUB 2,000). An order to send G.R. Silantyev for training was issued, but the individual entrepreneur providing consulting services did not obtain a license.

By what amount of expenses can income received be reduced when calculating tax?

The costs of obtaining a patent to individualize your intellectual rights to the software being developed are taken into account in subsection. 2.2. clause 1 art. 346.16 Tax Code. This means that the revenue received from the sale of your own software can be reduced by 200,000 rubles. when calculating tax.

Expenses for attending seminars can only partially reduce the tax base of a simplified person. According to sub. 33 clause 1 art. 346.16 Tax Code costs of training organized by the institute in the amount of 10,000 rubles. can be deducted from income, but 2,000 rubles. - No.

For more information about expenses accepted under simplified conditions, read the article “Accepted expenses under the simplified tax system .

Results

Art. 346 of the Tax Code of the Russian Federation has been repealed, and questions regarding it often turn out to be related to simplification. The simplified taxation system is very popular among medium and small businessmen due to the simplicity of tax accounting and the reduced tax burden. It is initially important for taxpayers to decide which object of taxation they choose - this directly determines what expenses can be taken into account when calculating the tax and whether they can be taken into account in principle.

Sources: Tax Code of the Russian Federation

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