Calculate your advance payment online. Tax calculation

Please note that, depending on the browser used, rubles from kopecks must be separated either only by periods or only by commas!

Please note that the calculator operates in trial mode. And it will not replace accounting programs or services. It is intended to understand how tax is calculated according to the simplified tax system. Or when drawing up business plans. For example, when calculating the future burden of taxes and contributions.

What is this calculator used for?

For self-test when independently calculating advance tax payments according to the simplified tax system.

But please note that I strongly recommend using specialized programs for accounting for individual entrepreneurs. And in no case do I recommend keeping records manually.

This calculator does not yet include trading fees.

How to use it?

The same article from the video above, in which I explain the principle of calculating tax according to the simplified tax system:

Update

It is assumed that the tax rate under the simplified tax system is constant throughout the entire billing period.

Reduced rates under the simplified tax system are used in some regions of Russia. For example, in Crimea the rate under the simplified tax system “income” is 4%. And the zero rate is used by those individual entrepreneurs who are on tax holidays. However, they don’t need this calculator =)

So how to use it?

Very simple. Enter your data quarterly in the top table:

• by income of individual entrepreneurs;
• on contributions to compulsory pension insurance;
• on contributions for compulsory health insurance;
• A contribution of 1% with an income of more than 300,000 rubles per year.

All income and contributions must be paid in kopecks. The calculator itself will round them according to the rules of arithmetic in the second, lower table. Or you can enter your data based on the data in the book of income and expenses (KUDIR).

Please note that you must enter actual information. Taking into account the actual date of payments for income and contributions. Based on quarterly payments, the calculator will automatically calculate the cumulative total in the second, lower table.

Time frame for each quarter:

• 1st quarter: from January 1 to March 31;
• 2nd quarter: from April 1 to June 30;
• 3rd quarter: from July 1 to September 30;
• 4th quarter: from October 1 to December 31.

After you correctly enter your data into the top table, the second table will automatically calculate advance payments according to the simplified tax system.

• for 1 quarter
• for half a year
• in 9 months
• in a year.

And using the amounts received, you will be able to check the accuracy of your calculations, which you did manually or using other programs.

Please note that the calculator calculates as it should. That is, how much you had to pay based on your income and compulsory insurance premiums paid. But in the upper table we enter actual income and payments for insurance premiums, taking into account the date of payment. That is, if you paid a certain amount for compulsory pension insurance in February, then we enter this data in the first quarter.

The calculator does not take into account all kinds of overpayments/underpayments on contributions, taxes, fines, etc.

P.S. I repeat that the calculator is now working in test mode. If you find a mistake, be sure to report it in the comments below. As they say, one head is good, but two are better.

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Organizations and individual entrepreneurs using the simplified tax system must pay the appropriate tax. The tax itself is paid once a year. And based on the results of every three months, taxpayers using the simplified tax system transfer advance payments to the budget. Depending on a number of factors, each payer of the simplified tax system will receive one or another amount of tax. Our online calculator will help you calculate taxes and advances without errors and will take into account all factors that influence the final amount.

The simplified tax system online calculator will help you not only calculate tax, but also save on it. After all, using our calculator, you will definitely legally take into account all the benefits you are entitled to.

Let us recall that there are two types of simplified taxation system:

• tax is calculated on income;
• Tax is calculated on the difference between income and expenses.

Standard tax rates are 6 and 15 percent, respectively, for the first and second types of simplified tax system. Regions have the right to change rates.

How to use the simplified tax system calculator?

To get the amount of tax due for payment, you need to enter a series of data in specially designated boxes.

Stage No. 1. Selecting a form of ownership. Next to the desired option, click the left mouse button. There are two types of ownership to choose from: LLC and Individual Entrepreneur. Individual entrepreneurs have a gradation - you need to choose your option depending on the availability of hired personnel. The presence or absence of employees at an individual entrepreneur plays a role when calculating tax with the “Income” object.

Stage No. 2. Selecting an object of taxation. As we wrote above, there are two types of objects. After you click on the desired option, the desired percentage value will be automatically entered in the “Tax rate” cell. If necessary, the tax rate can be changed manually.

Stage No. 3. Selecting a billing period. There are four possible options here. When you select any period other than the first quarter, the calculator will prompt you to fill out the “Advance payments” field. In this cell you need to enter the amount of tax that you paid at the end of each billing period. When calculating tax for the year, an additional cell “Losses of previous years” will appear. Fill it out if there were such losses. Part of the loss can be taken into account as expenses (“Income minus expenses”), thereby reducing the tax payable.

Stage No. 4. Determining the specifics of the activity. In this case, we are talking about paying a trade tax. Check the box if you are a payer of such a fee. This field should not be ignored, because the trading fee can be included in expenses. This means that the trade fee will help you save on tax under the simplified tax system.

Stage No. 5. Entering numerical indicators. Here you need to enter data on income, expenses, and contributions. Our online calculator will show you which fields need to be filled in. For example, for an LLC with the “Revenue” object, there will be no “Incurred Expenses” field.

After filling in all the cells, the calculator will automatically calculate the amount of the advance payment (tax) for the specified period. You will also see the current BCC, which must be indicated in the payment order and in the tax return. The tax calculation calculator according to the simplified tax system will show by what date the payment must be sent in accordance with the norms of the Tax Code of the Russian Federation.

To get the required amount of tax according to the simplified tax system, use our calculator in 2018 and beyond. Advance (tax) calculations will be correct and payments will be timely.

How to calculate the simplified tax system 6 for an LLC, an example that will be of interest to all taxpayers of this regime who need to pay the amount of simplified tax at the end of 2017. It is not difficult to make a correct tax calculation; the main thing is to pay advance payments on time and correctly reduce the amount of tax payable to the budget on insurance premiums. Let's consider the basic principles of tax calculation using the simplified tax system "Income" and make calculations using a specific example.

Advantages of using simplified tax system 6%

The special regime of the simplified tax system was introduced by the government of the Russian Federation with a focus on small businesses. To apply this regime, certain limits have been established that must be observed. If an enterprise does not comply with at least one of them, then it automatically “flies” from the simplified regime and switches to the general regime. Therefore, it is extremely important to regularly check these indicators and not allow them to be exceeded if the enterprise wants to remain simplified.

These conditions are specified in the Tax Code:

• the company must conduct activities that are included in the list reflected in Article 346.12 of the Tax Code of the Russian Federation;
• the organization should not have branches, this is also true for representative offices;
• the company must comply with the threshold value of 150 million rubles. when calculating the residual value of fixed assets and intangible assets;
• when calculating sales revenue for a calendar year, the amount cannot be more than 150 million rubles;
• the number of employees of the company should not be allowed to exceed 100 people;
• other organizations may have a share in the authorized capital of a simplified company, but it should be up to 25% (there are exceptions here, you can read more about them in clause 14, clause 3, article 346.12 of the Tax Code of the Russian Federation);
• State-owned, budgetary and foreign organizations, as well as enterprises that take part in production sharing agreements, cannot apply the simplified tax system.

The simplified tax system of 6% is chosen mainly by those organizations and individual entrepreneurs that are characterized by low costs, and therefore it is not relevant for them to apply the simplified tax system of 15%.

The advantages of working in a profitable simplified mode are obvious. Since its use significantly simplifies taxpayer accounting. The main advantage of such a system is that there is no need to keep track of expenses, which means there is no need to collect documents confirming the company’s expenses. Moreover, in order to reduce the tax base when calculating the simplified tax system, not all expenses can be taken into account.

Another important advantage of income simplification is that tax authorities relatively rarely check taxpayers using this system. If an organization or individual entrepreneur pays all taxes and contributions on time, and also submits reports to the tax office in a timely manner, then the likelihood of initiating an audit by the tax inspectorate is minimized.

Main stages of calculating the simplified tax system

In the income regime, the calculation of the simplified tax system is carried out in several stages:

• the tax base is calculated;
• the amount of the advance is determined according to the simplified tax system;
• The final amount of tax that must be paid to the budget is calculated.

Each of these stages involves the application of certain formulas and rules. There can be no double interpretation here. Taxpayers may have different rates for this tax depending on the specifics of regional legislation. That is, the 6% rate will not always be used in calculations. It can vary from 1% to 6%. However, the most widely used tax rate is 6%, so we will choose this as a guideline in our material.

Determination of the tax base

So, the first stage of calculating a simplified tax is determining the value of the tax base. It is much easier to determine the base under the income version of the simplified tax system than under the income-expenditure version, since this mode does not provide for the deduction of expenses, the determination of which is the most difficult aspect when simplifying.

To determine the base, the taxpayer only needs to calculate the income received by the LLC. This needs to be done on a quarterly basis. When the tax period (year) ends, you will need to make a calculation of the total amount of income that was received during this time.

Simplified people reflect their operating and non-operating income (the list of which is in Articles 246 and 250 of the Tax Code of the Russian Federation) in KUDiR (clause 1 of Article 346.15 of the Tax Code of the Russian Federation). This must be done using the cash method. This means that income must be shown at the time the taxpayer receives payment. The amount of these incomes will be an indicator of the base that we want to determine at this stage.

Calculation of advance payment under simplified tax system

The most popular question for simplified people is how to calculate the usn 6

percent for LLC. Let's try to answer it in as much detail as possible.

To calculate the advance payment you need to use the following formula:

AP = NB * 6%

Where, AP – advance payment;

NB – tax base;

6% is the tax rate (it may vary depending on the region).

If you need to calculate the payment at the end of the year, you will need to use a different formula:

APit = AP – Nv – APpred

APit – final advance payment, which is paid at the end of the year;

AP – advance payment calculated in accordance with the tax base;

Нв – tax deduction, which is calculated by summing up insurance premiums, paid sick leave and trade tax (if the LLC must pay it);

APpred – the amount of advances that were paid earlier in this reporting period (this indicator must be taken into account in accordance with paragraphs 3, 5 of Article 346.21 of the Tax Code of the Russian Federation).

An important indicator is the tax deduction. There is an important nuance here: an LLC using hired labor has the right to deduct only 50% of the deduction from the tax amount. And individual entrepreneurs without employees have the right to a tax reduction down to 0. This was approved by clause 3.1 of Art. 346.21 Tax Code of the Russian Federation.

This does not apply exclusively to the trade fee (clause 8 of Article 346.21 of the Tax Code of the Russian Federation). Even if the deduction amount is greater than the deduction limit, the trading fee can still be deducted.

How to calculate the USN 6 tax for an LLC

After making preparatory calculations and paying advance payments at the end of the reporting period (year), you can proceed to the last stage - calculating the final tax amount. This is the amount that will need to be paid into the budget. However, during calculations, there may be an overpayment of tax; in such a situation, taxpayers usually offset it against future tax payments or it is returned to the company’s current account.

USNit = Ng –∑AP

USNit – total amount of simplified tax system;

Ng – the amount of tax, which is equal to the product of the taxpayer’s income and the tax rate;

∑AP – the amount of advances that were calculated during the year.

How to calculate the simplified tax system of 6 percent for an LLC: example

For the sake of completeness, let’s try to consider each of the listed stages of calculating the simplified tax for 2017 for the enterprise Zarya LLC. The LLC chose the 6% simplified tax rate because it has virtually no expenses that could radically affect the tax amount. In view of this, when organizing the business, the management decided that the simplified “Income” mode would be the most convenient. At the same time, the enterprise registered with the tax authorities as a trade tax payer, but this happened at the end of the year. In 2017, Zarya LLC received an income of 2 million rubles.

For convenience, we present the initial data in the form of a table. It will reflect the values ​​of income, insurance premiums, benefits and trade tax, since it is these indicators that will be taken into account when calculating the tax by the enterprise Zarya LLC.

Table 1. Data on the enterprise Zarya LLC

In the third quarter, Zarya LLC decided to engage in trading activities, so it registered with the Federal Tax Service as a payer of trade tax. The fee was paid to Zarya LLC in the 4th quarter in the amount of 11 thousand rubles.

The first step is to calculate the amounts of advance payments:

• In the 1st quarter the advance payment will be:

AP = NB * 6% = 600 thousand rubles. *6% = 36 thousand rubles.

As we discussed above, this amount can be reduced by the amount of the tax deduction. In order to do this, you first need to calculate the maximum possible size of such a reduction, since for an LLC a reduction is possible only up to 50% of the amount to be charged.

Before this reduction, you need to check the fulfillment of the condition on the possibility of applying the deduction in full: 36 thousand rubles * 50% = 18 thousand rubles. That is, we can deduct contributions up to a maximum of this amount. And our contributions are 15 thousand rubles, which means we can take them all into account.

We calculate the advance as follows:

APit 1st quarter = AP – Nv – APpred = 36 thousand rubles – 15 thousand rubles. = 21 thousand rubles.

That is, 21 thousand rubles. Zarya LLC had to pay to the budget at the end of the first quarter of 2017.

• Using the same scheme, we calculate the semi-annual advance payment.

AP = NB * 6% = 1,125 thousand rubles. *6% = 67.5 thousand rubles.

In the second quarter, disability benefits were paid, which means that the deduction must be calculated separately, taking into account their amount and the insurance premiums paid. So, the insurance deduction will be: 45 thousand rubles. + 15 thousand rub. = 60 thousand rubles.

We will be able to deduct a maximum from the tax amount: 67.5 thousand rubles * 50% = 33.75 thousand rubles.

It turns out that it will not be possible to deduct the insurance deductible in full and it will be possible to reduce the amount payable by only 33.75 thousand rubles.

APit half year = AP – Nv – APpred = 67.5 thousand rubles. – 33.75 thousand rubles. = 33.75 thousand rubles.

Now you can determine the amount of the advance that needs to be paid based on the results of the six months; to do this, you need to subtract the advance for the 1st quarter from the amount received.

APit = 33.75 thousand rubles. – 21 thousand rubles. = 12.75 thousand rubles.

Thus, at the end of the six months, Zarya LLC will have to pay 12.75 thousand rubles.

• Now you can proceed to calculating the amount of the advance for 9 months.

AP = NB * 6% = 1,520 thousand rubles. * 6% = 91.2 thousand rubles.

Again we will take into account insurance premiums, and we will not be able to deduct more than 45.6 thousand rubles. (91.2 thousand rubles * 50%). While we are dealing with contributions of 63 thousand rubles. That is, we are reducing our advance by only 45.6 thousand rubles.

Apit 9 months = 91.2 thousand rubles. – 45.6 thousand rubles. = 45.6 thousand rubles.

So, in the third quarter, Zarya LLC will have to transfer to the budget

APit = 45.6 thousand rubles. – 21 thousand rubles. – 12.75 thousand rubles. = 11.85 thousand rubles.

• Let's move on to calculating the total amount of tax that will need to be paid to our company Zarya LLC at the end of the year.

AP = NB * 6% = 2,000 thousand rubles. *6% = 120 thousand rubles.

Contributions for 2017 were paid in the amount of 85 thousand rubles. However, this amount cannot be taken into account in full when calculating the payment, because the maximum possible amount for deduction is 60 thousand rubles. (RUB 120 thousand *50%).

However, in the 4th quarter, the deduction must also take into account the trading fee paid by the company - 11 thousand rubles.

Thus, Apit year = 120 thousand rubles. – 60 thousand rubles. – 11 thousand rubles = 49 thousand rubles.

APit = 49 thousand rubles. – 21 thousand rubles. – 12.75 thousand rubles. — 11.85 thousand rubles. = 3.4 thousand rubles.

We looked at how to calculate the simplified tax system 6 for an LLC example. According to the proposed data, at the end of 2017, Zarya LLC will have to pay 3.4 thousand rubles to the budget. It could turn out that during the year, making advance payments, the company has already calculated the simplified tax. In this case he would not have to pay it. And if there is an overpayment, it could be offset as a future tax payment or the overpaid funds could be returned to the current account.

Results

Based on the foregoing, we can conclude that the income version of the simplification is easier to use than the income-expenditure version. With such a system, there is no need to keep track of expenses, and therefore problems with reducing the amount of tax on the amount of expenses can be avoided. Another convenience of the 6% simplified tax system is the ease of tax calculation. Tax calculation in this case does not require accounting knowledge.

In this case, it is necessary to make advance payments at the end of each quarter. If at the end of the year it turns out that the amount of advances paid is greater than the amount of the single tax that should have been paid by the organization or individual entrepreneur to the budget, then in this case no additional tax payments need to be made. If there is an overpayment under the simplified tax system, it is usually counted as future payments or returned to the current account.

The main thing in the simplified 6% regime is to timely transfer tax advances and correctly reduce the amount of tax payable.

This free calculator will help you calculate the advance payment or tax under the simplified tax system in 2019. In addition, the online service is able to take into account losses for previous years (if any), and also, if necessary, calculate the minimum tax (15% for the simplified tax system). The program is suitable for individual entrepreneurs and LLCs with and without employees using the simplified tax system “Income” or “Income minus expenses”.

Payment deadlines

Individual entrepreneurs and LLCs must calculate and pay three advance payments during the year: for the first quarter (until April 25), for half a year (until July 25) and for 9 months (until October 25). Tax according to the simplified tax system is calculated and paid next year minus previously paid advance payments: until April 30 (for entrepreneurs) and until March 31 (for organizations).

Free tax consultation

How is it calculated

To calculate tax according to the simplified tax system, you need to multiply the tax base for a certain period by the tax rate. On the simplified tax system “Income”, the tax base is the amount of income, the tax rate is 6% (regions can reduce it to 1%). On the simplified tax system “Income minus expenses,” the tax base is the amount of income reduced by the amount of expenses, the tax rate is 15% (regions can reduce it to 5%). In both cases, the actual advance payments paid are then deducted from the calculated tax (unless it is a first quarter calculation).

KBK

BCC for payment of advance payments and taxes in 2019 are the same as in the previous year: simplified tax system “Income” – 182 1 05 01011 01 1000 110, simplified tax system “Income minus expenses” and minimum tax (now paid per one BCC) – 182 1 05 01021 01 1000 110.

The simplified tax system (STS) is the most popular taxation system for medium and small businesses. When working under the simplified tax system, the tax burden is minimal, and accounting is simple enough for individual entrepreneurs to maintain it themselves. “Simplified” suggests two options for calculating taxes:

• USN Income
• USN Income minus expenses

In most cases, this system is convenient and beneficial, but using this tool is not always advisable. You can choose a tax system after comparing a number of criteria.

Amount of payments to the state

Tax payments to the budget and transfers to pension, social insurance and compulsory medical insurance funds. On average, insurance premiums are paid in the amount of 30% of employee salaries, and individual entrepreneurs must also transfer contributions for themselves. Under the simplified system, tax rates are lower than under the general system. According to the “Revenue” option of 6%, from 2016 regions have the right to reduce the tax rate to 1%. According to the “Income minus expenses” option, the rate is 15%, which can be reduced to 5%.

At the “Income” rate, advance payments for unified social security can be reduced by transferring insurance premiums up to 50%. Individual entrepreneurs without hired workers and with low income may not pay a single tax at all. At the “Income minus expenses” rate, insurance premiums are taken into account as expenses, but this procedure also applies in other tax systems.

We can conclude that the simplified tax system is beneficial when calculating taxes from income.

Labor intensity of accounting and reporting under the simplified tax system

Tax accounting is kept in the Book of Income and Expenses, legal entities keep accounting records, individual entrepreneurs may not do this. Reporting is submitted by declaration once a year. In other tax systems, returns must be filed every quarter.

Disputes with tax authorities

In the “Income” mode, the taxpayer does not have to justify the correctness of documenting his expenses. Income is recorded in the Book, and a declaration is submitted within the specified period; expenses are not taken into account. Taxpayers working under the “Income minus expenses” option confirm expenses, but there are almost no disputes with the tax authorities on this matter. Disputes regarding the payment of VAT are also excluded, except for the import of goods into the Russian Federation.

A significant disadvantage of the simplified tax system is the limitation of the circle of counterparties to those who do not take into account incoming ones.

Who can apply the simplified tax system

Legal entities and individuals who are not subject to the following restrictions can work under the simplified system:

• Banks, pawnshops, investment funds, insurers, non-state pension funds, professional participants in the securities market, microfinance organizations;
• Organizations with branches;
• State and budgetary institutions;
• Organizers of gambling;
• Foreign organizations;
• Participants in production sharing agreements;
• With a share of participation of other organizations over 25%, except for non-profit, budget-funded scientific and educational institutions and those in which the authorized capital consists entirely of contributions from public organizations of people with disabilities;
• If the residual value of fixed assets is more than 100 million rubles.
• Individual entrepreneurs producing excisable goods, extracting minerals, except sand, clay, peat, crushed stone, building stone;
• Individual entrepreneurs with more than 100 employees.

Also, the simplified tax system does not apply to private notaries and lawyers.

Tax base for the simplified tax system

In the “Income” mode, the tax base is income in monetary terms. For the “Income minus expenses” option, expenses are subtracted from this amount. For taxation under the simplified system, income is:

• Proceeds from the sale of own or previously purchased goods, works, services and property rights;
• Non-operating income: property received free of charge, interest on loans, bank accounts, securities, etc.

Expenses recognized for taxation under the simplified system are given in Art. 346.16 Tax Code of the Russian Federation.

Tax rates

• For the “Income” option 6%. In 2016, regions gained the right to reduce the rate to 1%.
• For “Income minus expenses” 15%. At the discretion of the constituent entities of the Russian Federation, it can be reduced to 5%.
• When registering for the first time, individual entrepreneurs can take advantage of tax holidays if the corresponding law has been adopted in their region.

How to switch to simplified tax system

When registering individual entrepreneurs and LLCs to switch to a simplified taxation system, they submit a notification within 30 days from the date of state registration. You can also notify the tax office about working under the simplified tax system when registering an enterprise or individual entrepreneur.

If in the reporting period income exceeded 60 million rubles, the taxpayer loses the right to the simplified tax system from the quarter in which the excess occurred. Each year a deflator coefficient is set, for example, in 2016, 60 million rubles. multiplied by 1.329, i.e. the limit is 79.74 million rubles.

To switch to the simplified tax system, existing legal entities and individual entrepreneurs must wait for the new calendar year and submit a notification before December 31. UTII payers, after ceasing a certain type of activity, submit an application within a year.