How to take into account the trade tax when calculating the single tax under the simplified tax system with the object of taxation “income”

Today, the payers of the trade tax include merchants carrying out trade in Moscow. This type of payment is not used in other constituent entities of the Russian Federation. Exemption from paying the fee is provided for those business entities that have switched to the PSN or Unified Agricultural Tax. When it is possible to reduce the tax under the simplified tax system by the amount of the trade fee - we will consider further.

Trade tax payers

The obligation to independently calculate and pay the trade fee in accordance with clause 1 of Art. 411 of the Tax Code of the Russian Federation is entrusted to entrepreneurs and organizations that conduct trading activities within the municipality that has adopted a regulatory act introducing this fee on its territory.

It is necessary for organizations and individual entrepreneurs located on the OSNO and the simplified tax system to transfer the trade tax, subject to its validity in the territory of trading activities. Institutions and entrepreneurs paying the Unified Agricultural Tax are exempt from the obligation to charge the trade tax. Individual entrepreneurs working on the patent system also do not pay it. UTII does not apply to those types of activities for which a trade tax is levied based on a decision of local authorities.

IMPORTANT! The accrual of trade fees is expected only in cases where the entity uses movable/immovable property when carrying out trade operations. That is, there is an object of trade.

The Tax Code of the Russian Federation does not provide a clear definition of the object of trade. Letter of the Ministry of Finance of Russia dated July 15, 2015 No. 03-11-10/40730 contains provisions defining the responsibilities for paying trade fees by entities engaged in various sales activities. The following types of work are not subject to tax:

1. Sales of products of own production, if the sale does not use retail facilities (retail outlets).
2. Food products sold through catering facilities.
3. Sales of collateral by pawnshops.
4. Use of premises for concluding trade contracts and agreements, if the area is not equipped for displaying goods and making cash settlements with clients.
5. If, during the provision of household services, related goods are sold.

Another point of view of officials on determining the object of sale can be found in the material “Should I pay a sales tax when selling through an office?” .

The transfer of the contribution to the budget should be made every quarter no later than the 25th day of the month following it, if cases of trade have been recorded that meet the requirements of Art. 413 Tax Code of the Russian Federation. There are no separate reporting forms for the calculation and payment of fees.

How much and when to pay?

Trade tax rates are contained in the text of the municipal law. They are different for stationary and non-stationary trading. Rates for stationary trading depend on the type of activity, the area of ​​the trading floor and its location. They can be found in Art. 2 of the Law of Moscow dated December 17, 2014 No. 62.

The trading fee must be calculated and paid for each object that an organization or entrepreneur uses in trading activities.

Trade Fee = Trade Fee Rate - for the following categories:

• trade through a stationary trade facility without a sales area (except for gas stations);
• non-stationary retail facility;
• a stationary retail facility with a hall area of ​​up to 50 m2;
• delivery retail trade;
• retail trade through vending machines.

Trade fee = Sales fee rate per 1 m2 of area × area - for the following categories:

• trade through stationary retail network facilities with an area. hall more than 50 m2;
• organization of trade through retail markets.

Experts from the Ministry of Finance propose to determine the retail space, guided by the chapter of the Tax Code on the patent taxation system (clause 5 of Article 415 of the Tax Code of the Russian Federation).

The trade fee must be paid quarterly no later than the 25th day of the month following the end of the tax period. The deadlines for payment of the trade tax in 2022 are April 25, July 25, October 25 and January 25, 2023.

Reflection of trade tax in the income statement

If an enterprise is located on OSNO and at the same time pays a trade tax, it becomes possible to reduce the final amount of income tax or advance payments on it (clause 10 of Article 286 of the Tax Code of the Russian Federation). However, this will require the following conditions to be met:

1. In profit tax, you can only reduce that part of it that is subject to transfer to the regional budget, where the trade tax is also paid.
2. The trading fee for a certain period must not only be accrued, but also paid on time.
3. The subject provided notification of registration as a trade tax payer.

If the amount of the paid trade fee is greater than the income tax accrued for payment for the reporting period to the regional budget, then the remaining amount of the fee can be taken into account in the next reporting period or in the profit declaration for the year. The company's lack of profit in the reporting period is not a reason for non-payment of the trade tax.

If a legal entity has separate divisions, then the profit tax on branches can be reduced in the part that they transfer to the same budget as the amount of the trade fee.

To reflect the trade fee in the profit declaration, approved by order of the Federal Tax Service of Russia on October 19, 2016 No. ММВ-7-3 / [email protected] , lines 265-267 on sheet 02 and lines 095-097 in Appendix 5 to sheet 02 are intended.

Read about some of the nuances of filling out the declaration in the article “Income Tax Declaration for the 2nd Quarter of 2017.”

Where to submit the notification?

Owners of stationary stores with and without sales floors and owners of retail markets submit a notification to the Federal Tax Service at the location of the store.

Owners of mobile stores, tents and other movable retail outlets inform the Federal Tax Service at the place of registration of the company or place of residence of the individual entrepreneur.

If there are several points of sale, send a notice of registration to the address of the facility that comes first in the list of points of sale.

If an organization or individual entrepreneur is registered in another region, but trades in Moscow, they must also register as payers of the trade tax. In this case, a notification is also submitted to the Moscow Federal Tax Service at the location of the store if trade is carried out through a real estate property. And when trading through movable property - to the Federal Tax Service of the region in which the entrepreneur or organization is registered.

Within 5 days after submitting the notification, tax authorities will register the company and send a certificate.

How entrepreneurs can reduce personal income tax payable

Subjects that are subject to the general taxation system and have the right to reduce tax payments through trade fees include not only organizations, but also individual entrepreneurs. Entrepreneurs have the right to offset the paid contribution against the amount of accrued personal income tax for the tax period (clause 5 of Article 225 of the Tax Code of the Russian Federation).

However, if a taxpayer is registered in one region, but pays a trade tax at the place of business in another territory, it will not be possible to reduce the final costs of transferring personal income tax. Individual entrepreneurs will also need to register as a trade tax payer by submitting a corresponding notification to the Federal Tax Service.

In the declaration in form 3-NDFL, approved by order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11 / [email protected] (as amended on October 10, 2016), the trade tax, which reduces the amount of accrued income tax, will be shown on the line 091 section 2.

For the 3-NDFL declaration form, which contains a line to reflect the trade fee, see the article “New 3-NDFL tax return form.”

How to calculate the trading fee in 2022 (rates in Moscow from July 1, 2015)

Trade tax, mandatory payment, businessmen must calculate independently

, based on the tax rates established in the municipality.

It is worth noting that local authorities have the right to differentiate rates (up to 0), depending on the category of payer, retail facility, type of activity and its place of implementation.

Trade tax rates effective in Moscow from July 1, 2015

note

, that when calculating the trade fee for activities related to the organization of retail markets, the fee rate is subject to indexation by the deflator coefficient of the current year.

Reduction of tax under the simplified tax system by the amount of trade tax

A number of business entities have the right to reduce tax payments at the expense of previously paid trade tax. We are talking about individuals and legal entities who have chosen a simplified taxation system.

If entrepreneurs work on a simplified basis and take into account only income as an object of taxation, then the tax (advance payment) under the simplified tax system can be reduced by the amount of the fee paid (clause 8 of Article 346.21 of the Tax Code of the Russian Federation). This requires that the actual payment of the levy be made in the same accounting period in which the tax is assessed. The taxpayer himself must be registered in the region where the trade tax applies.

When calculating the final tax according to the simplified tax system, there is no limit of 50% for reducing the amount due to the fee (clause 8 of article 346.21 of the Tax Code of the Russian Federation).

The opinion of officials on this matter is reflected in the material “Trade tax can reduce the “simplified” tax by more than half .

Simplified taxation with the object of taxation “income minus expenses” takes into account the listed trade fee in the costs that reduce the tax base (subclause 22, clause 1, article 346.16 of the Tax Code of the Russian Federation).

For other expenses that can be legally taken into account under this taxation object of the simplified tax system, read the article “List of expenses under the simplified tax system “income minus expenses”” .

In a simplified declaration, only taxpayers who have chosen “income” as the object of taxation need to reflect the trade tax in specially designated lines. To reflect this fee, they use lines 150–153 and 160–163 in section 2.1.2 of the simplified taxation system declaration, approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/ [email protected]

Object of taxation “income”

As for the issue of accounting for the amounts of trade fees when applying the object of taxation “income”, difficulties arise here.
The procedure for accounting for trade fee amounts in this case is regulated by clause 8 of Art. 346.21 Tax Code of the Russian Federation . When a taxpayer carries out a type of business activity in respect of which a trade tax has been established, the taxpayer, in addition to the reduction amounts provided for in clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation , has the right to reduce the amount of tax (advance payment) calculated based on the results of the tax (reporting) period for the object of taxation from the specified type of entrepreneurial activity, credited to the consolidated budget of the subject of the Russian Federation, which includes a municipal entity (to the budget of the federal city of Moscow , St. Petersburg or Sevastopol), where the specified fee is established, in the amount of the trade fee paid during this tax (reporting) period. These provisions do not apply if the taxpayer fails to provide a notice of registration as a payer of the trade tax in relation to the business entity for which the trade tax has been paid.

Representatives of the Federal Tax Service and the Ministry of Finance interpret the procedure for applying this norm as follows:

• The untimely submission by the payer of the trade tax of a notice of registration as such does not deprive him of the right to reduce the corresponding amount of tax in the manner provided for in paragraph 8 of Art. 346.21 Tax Code of the Russian Federation ;
• “simplers” carrying out several types of business activities can reduce by the amount of the trade fee only the amount of tax calculated from the object of taxation for the type of activity for which the specified fee is paid;
• “simplified people” carrying out several types of business activities, for the purpose of applying clause 8 of Art. 346.21 of the Tax Code of the Russian Federation are required to keep separate records of income and the amount of tax paid in connection with the application of the simplified tax system on this income, according to the type of activity for which the trade tax is paid;
• limiting the deduction of trade tax amounts from tax amounts within the simplified tax system in the amount of no more than 50% of the amount of tax paid in connection with the application of the simplified tax system, clause 8 of Art. 346.21 of the Tax Code of the Russian Federation has not been established. The existing limitation of 50% of the tax amount is valid only for the purposes of applying clause 3.1 of Art. 346.21 Tax Code of the Russian Federation ;
• A “simplifier” has the right to reduce the amount of tax paid under the simplified tax system to the budget of a constituent entity of the Russian Federation only by the amount of the trade tax paid in the same region. For example, an individual entrepreneur living in the Moscow region and using the simplified tax system, when carrying out trading activities through a real estate property located in Moscow, does not have the right to reduce the amount of tax (advance payment) calculated based on the results of the tax (reporting) period and paid to the budget of the Moscow region , for the amount of trade tax paid during a given tax (reporting) period to the Moscow budget.

Explanations on this matter are given in letters of the Federal Tax Service of the Russian Federation dated June 26, 2015 No. GD-4-3/ [email protected] , dated August 12, 2015 No. GD-4-3/ [email protected] , Ministry of Finance of the Russian Federation dated March 27, 2015 No. 03‑ 11-11/16902 , dated 07/15/2015 No. 03-11-10 /40730 , 03-11-09/40621 , dated 07/23/2015 No. 03-11-09/42494 .
They raise separate questions. Firstly, if a “simplifier” carries out several types of activities, in respect of one of which he pays a trade tax, he has a new obligation - to keep separate records of income and tax amounts by type of activity. This requirement actually follows from paragraph 8 of Art. 346.21 Tax Code of the Russian Federation . It is impossible not to agree that the trade tax is paid in relation to a certain type of activity, and the tax under the simplified tax system is paid in relation to all activities of the “simplified”. But the emergence of a new obligation to maintain separate records by type of activity will definitely not add joy to the “simplified” people. How expedient was the introduction of this norm? Only time will give the answer.

Secondly, questions are raised by the words of the regulatory authorities that a “simplified tax” has the right to reduce the amount of tax paid under the simplified tax system only by the amount of the trade tax paid in the same region. It turns out that a “simplified” person registered not in Moscow, having paid the trade tax in Moscow today, will not be able to take it into account at all.

Let us remind you that according to clause 6 of Art. 346.21 of the Tax Code of the Russian Federation, payment of tax and advance payments on it is made at the location of the organization (place of residence of the individual entrepreneur). At the same time, in 2015, the tax levied in connection with the application of the simplified tax system and the minimum tax are subject to credit to the budgets of the constituent entities of the Russian Federation according to the standard of 100% ( clause 2 of article 56 of the Budget Code of the Russian Federation ).

This means that a “simplified” person, in principle, pays tax under the simplified tax system only in the entity in which he is registered, although he can work in any other region. And the explanations of the regulatory authorities seem to correspond to the norms of paragraph 8 of Art. 346.21 of the Tax Code of the Russian Federation , but it is not clear how to practically apply this paragraph so that it is possible to take into account the amount of the trade fee. After all, it turns out that a “simplified person” registered, for example, in the Moscow region, but working and paying trade tax in Moscow, must pay tax under the simplified tax system in Moscow in order to be able to reduce the amount of tax. But he is obliged to pay tax under the simplified tax system in the Moscow region!

It turns out that “simplified workers” who are registered in one region, but actually work in another subject of the Russian Federation, where a trade tax has been introduced (today this is only the city of Moscow), will not be able to reduce the tax on the amount of the trade tax at all.

Results

The trade tax is currently only valid in Moscow.
In other regions, a corresponding decision by local authorities has not been made. Entities engaged in trading activities subject to the tax are required to register as tax payers with the Federal Tax Service. In the future, there is no need to report for completed transactions. Timely paid trade fees are taken into account when preparing tax reports for profits, personal income tax or simplified taxation system to reduce tax liabilities. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Postings when income tax is less than the fee

If for the past period the tax advance turns out to be less than the accrued fee, that is, not sufficient to reduce its entire amount, then the trade fee is taken into account within the amount of the advance for the given period.

The remaining portion of the fee may reduce the advance tax accrued on the next quarter's profits. This is possible, since this type of tax is calculated on an accrual basis from the beginning of the year. Therefore, at the end of the next quarter, an advance tax is calculated on the amount of profit from the beginning of the current year; the trade tax paid from the beginning of the year, as well as its part not taken into account in the previous period as part of the advance payment, is subtracted from the resulting amount.

The trading fee calculated for Q4 can reduce either the annual profit tax or the advance payment for Q1. next year.

In this case, you have to deal with a deferred tax asset (that is, part of the deferred tax, which will reduce the tax amount on the profits of subsequent periods).

To account for ONA, account 09 is used, on which an additional sub-account “ONA from trade fee” is opened. In this case, a posting is made to reflect the resulting ONA - D09 subaccount ONA from the trading fee - K68 subaccount Calculations for the trading fee. Using this posting, the accrual of fees for the 4th quarter is shown.

As soon as this value of the deferred fee is accepted for deduction of income tax, OTA will be written off, and posting D68 subaccount Income tax calculations - K09 subaccount OTA from the trading fee will be shown.

Example when the tax is less than the fee

A company trading in Moscow pays a quarterly fee of 31,500 rubles. Profit for 2016 amounted to 600,000 rubles, the corresponding tax was 120,000 rubles. (of which 108,000 are paid to the Moscow budget). For 4 sq. 2016 the fee was paid on January 20, 2022.

Paid trading fee for 2016 amounted to 126,000 rubles, which exceeds the annual tax amount equal to 108,000 rubles. For a year, only a fee in the amount of 108,000 can be deducted. Moreover, for the first three quarters, the fee was accepted for deduction in full.

Tax for 2016 will be reduced by a fee equal to 108,000 - 31,500 * 3 = 13,500 (in this case, it turns out that there is no need to pay income tax for the year, provided that the fee for the year has been paid in full).

The remaining part of the fee for the 4th quarter of 2016, equal to 31500 - 13500 = 18000, will reduce the advance payment for 1 sq.m. 2022 In this case, you will also need to take into account the trading fee per 1 sq. 2022

If we assume that the profit is Q1. will be 400,000 rubles, and the tax on it will be 80,000 rubles. (including 72,000 rubles to the Moscow budget), then the postings will look like this: