According to the law, all individuals and legal entities are required to pay taxes. Moreover, not only do they need to be paid, each tax has its own date by which it must be paid. In this article we will consider how much to pay taxes.
KBK taxes
In addition to the fact that taxes are classified by areas of tax activity, there is a budget classification that provides for the introduction of tax codes.
This classification is carried out to facilitate the study and determination of the type and category of tax. Each code includes a twenty-digit number.
The code is encrypted for what type of income tax is paid, in what type of budget it is payable. In addition, the code for the payment of fines and penalties is indicated.
20 digits of the code are divided into 4 parts. The first 3 digits indicate the code of the state body to which the tax is payable, the next digit indicates the code of the income group, the next two digits indicate the tax or other payment code, then there are 5 digits indicating the item and sub-item of income, the budget code is determined by the next two digits , the penultimate four digits indicate the purpose of the payment, the last 3 digits of the tax code indicate a tax type classifier.
Taxes in 2017
This year, the RF Tax Code has been amended a lot, mainly related to individual entrepreneurs and legal entities. From the beginning of the year, insurance premiums began to apply to tax payments.
Since the beginning of the year, VAT has changed for foreign legal entities providing services via the Internet. It provides for the payment of this tax when selling media content, electronic readers, applications for various operating systems. Accounting for such enterprises is carried out in a special mode. For them, the personal account of the taxpayer on the website of the Federal Tax Service has become available. It also became possible for them to conduct a desk tax audit.
This year provides for an increase in excise taxes by an average of 4%. Most of all, this increase applies to tobacco, cigarettes, including electronic cigarettes, alcohol, including low-alcohol drinks (excluding non-alcoholic beer), the increase also affected DT and gasoline.
In terms of personal income tax, the encodings and reporting procedure have changed. This tax has become possible to pay in advance, while overpayments in previous periods are taken into account.
For corporate profit tax, the tax rate has been changed; the tax base due to losses from previous periods can be reduced to 50%. This tax can be significantly reduced by regional authorities.
For mineral extraction tax, tax rates have changed.
With the simplified tax system, the income rate can be up to 5% in 2017. Organizations using the simplified tax system, from this year can write off the payment of exams for their employees in the column "Costs". Revenues can be reduced by the amount of contributions that the individual entrepreneur pays for himself under the simplified tax system.
Basically, the list of taxes in 2017 remained the same.
How much to pay property tax?
Since 2016, the date of payment of property tax for individuals has been postponed from October 1 to December 1 of the current year. This type of tax must be paid by all owners of any property on the territory of our state, regardless of whether they are residents or not. As soon as the right of ownership comes to the property, the obligation to pay this tax immediately arises.
The property tax of individuals is required to pay any owner, even if you renew the ownership of a minor child.
There are privileges for paying property tax for certain categories of individuals: disabled people up to 3 groups, people exposed to radiation, heroes of the Soviet Union, gentlemen of the Order of Glory, pensioners and some others who can choose one property for which tax will not be paid .
Organizations also pay property tax. The tax is paid on the property that is on the balance sheet on account 01. Organizations working on UTII and STS pay tax on real estate only.
At the same time, a legal entity can evade paying tax if it relates to legal or advocate consultation (the "poorest"), if it operates in the religious sphere or in the field of criminal enforcement, if the company is registered in the free economic zone, if It produces prostheses and orthopedic preparations. Also, Skolkovo property is not subject to taxation, as well as movable property accepted for accounting after 01.01.2013.
Legal entities submit a declaration on the payment of this tax until March 30 of the year following the reporting year. Therefore, the question of how much to pay property tax can be determined by the region independently.
VAT payment
One of the main taxes paid by organizations, with the exception of those that do not accept this type of tax in taxation, is value added tax (VAT). This tax is paid monthly until the 25th day.
When the first quarter of the year ends, the tax amount is calculated, which is reflected in the declaration. The amount received is divided into three equal parts, which are paid monthly.
If the 25th day falls on a weekend, then the payment can be carried forward to the next business day.
Payment of VAT on imports is carried out no later than the 20th day of the next month after payment of the goods under the contract or registration of imported goods.
In case of non-payment of VAT at the required time, interest is charged - until 01.10.2017 at the rate of 1/300 of the refinancing rate, and then at the rate of 1/150 of this rate. Plus, in addition to tax, you will have to pay a fine of 20% of the tax amount.
Payment of personal income tax
One of the main taxes of the organization is personal income tax.
In case of receipt of wages or income in kind, the tax is paid either on the day of issuance of these types of payment, or on the day after their receipt.
In the case of payment of sick leave, leave and benefits, payment must be made no later than the last day of the month during which these payments were made.
Thus, for legal entities, the question of how much to pay taxes is quite relevant. You need to make sure that you do not miss the payment term, otherwise you can pay even more.
Organization Income Taxes
This type of tax can be paid every quarter in the form of advance payments, or maybe every month and based on the results of the quarter. The tax for the previous year is paid until March 28 of the year following the taxable period. When making advance payments every quarter, this tax is paid until the 28th day of the month following the end of the quarter. When paying advance payments every month, monthly payments are added to the previous payment dates until the 28th day of the current tax month.
Other taxes from legal entities
Payment of taxes by legal entities is carried out in the following order:
- organizations working on the simplified tax system, pay tax for the previous year until March 31 of the current year, for quarters - until the 25th of the month following the paid quarter;
- Individual entrepreneurs working under the simplified tax system make quarterly payments in the same way as organizations, and for the last year they pay the tax until May 1 (in the case of UTII, payment is made until the 25th day of the month following the paid quarter);
- in case of payment of a single agricultural tax, the full amount is paid for two periods: the first time - until March 31 for the previous year, the second time - until July 25 - for the first quarter of the current year;
- mineral extraction tax is paid every month until the 25th day of the month following the paid one;
- water tax is paid every quarter until the 20th day of the month following the paid quarter.
Features of tax payments by individuals
Unlike legal entities, which must themselves calculate the amount of taxes with the help of the relevant individuals, individuals are spared from such work. All payments are made as a result of receipt of a tax notice on taxes. Previously, they were sent to taxpayers - individuals by mail. Since 2017, if an individual is registered on the website of the Federal Tax Service and has his own personal account there, then a notice of payment is displayed in it.
This notice indicates the tax rate, tax base, how much you need to pay and how much to pay taxes.
There are such situations that the IFTS does not have information about any real estate object of an individual or a vehicle belonging to him. In this case, the individual must inform the IFTS about this, otherwise you can then run into fines on the same principle as legal entities.
Terms of payment of taxes by individuals
For the past year, individuals must pay the transport tax by 01.10 (legal entities, by 01.02 simultaneously with the submission of the declaration). In addition, this type of tax is regulated by local authorities, which can establish other terms for its payment, as well as subdivide it into advance payments for legal entities.
The terms of payment of land tax generally coincide with those of the transport tax. If this site was sold and tax notifications continue to be received, you must visit the Federal Tax Service Inspectorate to notify them and recalculate them.
Finally
How much to pay taxes? This question is not trivial, because late payment leads to penalties that increase the amount that you transfer to the state in any case. Individuals receive ready-made calculations for the payment of taxes, and legal entities must independently calculate the amounts that are subject to deduction in favor of the state. This does not depend on whether the organization works in accounting or if one person performs both the duties of the director and the accountant.