Many organizations and entrepreneurs operate under the simplified tax system and pay a single tax to the state. They choose its type independently: 6% of revenue or 15% of the difference between income and costs.

All incoming and outgoing transactions are reflected in the Accounting Book. Based on its data, the financial result of the tax period and the annual one are determined.

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When calculating a simplified tax based on the difference between income and costs, you can get a negative result. This situation occurs if more funds are spent than received. If such a result is obtained at the end of the year, then the minimum fee is transferred. It is equal to 1% of the profit received (clause 6 of Article 346.18 of the Tax Code).

The company must make the payment before the last day of March next year, and the individual entrepreneur must make the payment before April 30 (Article 346.21 of the Tax Code). If the deadline coincides with a weekend or holiday, it is postponed to the next weekday (Clause 7, Article 6.1 of the Tax Code).

The amount of the minimum tax is not included in the base according to the simplified tax system and is not shown in the Book of Costs and Income (Article 346.16 of the Tax Code). At the end of the year, advances for the single tax are counted towards the minimum tax (Article 78 of the Tax Code).

Do I need to pay a minimum?

If the company has a loss during the reporting period, then the advance cannot be considered as 1% of income. This is not provided for by law. Minimum tax advances are not paid. They are calculated only from the tax base when costs are less than profits. If there is a loss, the basis is zero and so is the down payment.

If expenses exceed income under the simplified tax system, the advance is calculated in the following order:

If the calculation results in a negative number, then you do not need to pay anything. The advance for this period will be zero.

An example of paying tax advances under the simplified tax system in case of a loss for six months. LLC "Berkut" works on the simplified tax system based on the difference between income and expenses.

For the interim periods of 2019, the company had the following results (cumulatively):

An advance payment in the amount of RUR 3,000 was transferred for the quarter. ((90,000 – 70,000) * 15%). The advance payment for the six months was not paid, since the calculation base was zero. For 9 months the advance payment is calculated in the amount of 1,500 rubles. ((190,000 – 180,000) * 15). Taking into account the quarterly payment, there is no need to transfer anything (1,500 – 3,000)< 0.

Loss overview

Enterprises divide losses into two types. Accounting - the calculation takes into account all revenue and all costs; tax - taking into account those incomes and costs that simplifiers recognize under the Tax Code of the Russian Federation.

Entrepreneurs who calculate tax based on income pay it in any case, since tax accounting costs do not affect tax accounting. For those who pay tax on income less expenses, the option of taking a loss is possible.

If in any of the interim billing periods expenses are higher than profits, no advance payment is made. If you make a loss at the end of the year, you will have to pay tax. It is called the minimum and is calculated as 1% of income for the year.

Loss from previous years can be used to reduce the tax base in the current or future periods. The amount of the loss reduces the amount of income. Last year's losses do not affect the calculation of advance payments. They can only be applied at the end of the year.

You can reduce your income for the year by the amount of the loss of the previous reporting period if the latter was based on the simplified tax system “income minutes expenses”. Otherwise, such actions are not permitted.

The loss received in a given year can be used to reduce the tax base over the next ten years. If the period has expired, the loss cannot be counted.

When writing off losses for a given year, all papers confirming the legality of such actions must be kept for the next four years. They may be requested by tax authorities during an audit.

Information on loss amounts for all tax periods must be available. Organize documents and files and store them in separate folders.

Situations when expenses exceed income under the simplified tax system

There are two types of “simplified” taxation: 6% on income and 15% on revenue reduced by costs. In the first case, expenses do not play a role in taxation. In the second case, the tax is paid on net profit; if there is no profit in the interim periods, then there is no need to transfer advances.

Despite the losses, at the end of the year, a simplifier in the 15% system must pay a minimum contribution equal to 1% of the turnover for the year for all types of activities.

If any tax period has been worked out “in plus” and an advance has been paid, but at the end of the year there is a loss. Then the minimum tax is paid, adjusted to the amount of the prepayment.

Example. The company operates on a simplified basis with 15% taxation. For the first quarter, she made a profit of 50 thousand rubles. and paid an advance of 7,500 rubles. The remaining intermediate periods and the year as a whole were worked at a loss. The total annual turnover amounted to 280 thousand rubles.

The company calculated the minimum tax: 780,000 * 1% = 7,800 rubles. Taking into account the advance, the accountant transferred 300 rubles to the budget.

To offset the advance payment against the minimum tax, you need to fill out a simplified declaration. It contains the corresponding columns. The minimum tax is paid within the same time frame as the single tax: by the end of March by companies and by the end of April by entrepreneurs.

What to do

If the expenses from the activities of the simplifier exceed the income, you can act in the following directions:

Cost control	Detailed records of all expenses should be kept. At the end of the period, you need to analyze them and reduce those items that you can do without in the future. The expenditure of money must be carried out according to a pre-compiled estimate, without going beyond the planned amounts. It is better to postpone large expenses until the end of the period, when the outcome is clear and savings have been identified.
Increasing income	It is useful for the management of large organizations that do not have analysts on staff to use the services of third-party specialized companies. Even a one-time smart move will help you stay afloat and overcome the crisis.
Undesirable methods to increase profitability	Despite the losses, a simplifier should not resort to the following methods of overcoming financial difficulties: applying for a loan or loan; reduction of staff salaries; staff reduction. These measures should be used in a critical situation, when all other options have been tried and the company is threatened with bankruptcy.

Returned advances

The income of companies that apply the simplified taxation system includes sales revenue and non-operating income.

They are accounted for using the cash method, i.e. they are entered into the Accounting Book on the day:

• receipt of money at the cash desk (account);
• registration of rights to property or its receipt;
• repaying debt by other methods.

Dividends are not included in income. Costs are taken into account when actual expenses are paid.

The simplifier takes into account the advance received for the upcoming delivery of products as part of the revenue. If he later returns the prepayment, he must reduce income by the corresponding amount in the period in which the operation was performed. This procedure has been in effect since 2008. Previously, simplifiers were required to clarify the period in which the money was received.

The return of the prepayment must be documented. This is necessary to determine the fact, basis and amount of the amount.

The following documents are required:

• payment slips indicating in the purpose of payment the document according to which the money was returned;
• bank statement proving the fact of transfer of funds;
• document on termination of the contract or change in its terms (additional agreement).

Example. The company received an advance of 75 thousand rubles from the buyer. in March 2019 for the upcoming delivery of products. The accountant included this amount in the first quarter income. In April, the deal was canceled and the company returned the advance to the buyer. When determining revenue for the six months, the accountant must exclude 75 thousand rubles from it.

The refundable advance is indicated in the Cost and Income Accounting Book with a minus in column 4 of the first section. Column 2 indicates the details of the document confirming the return. There is no need to submit an update for the period in which the prepayment was received.

An unusual situation may arise: during the period of repayment of the advance, the company had no income or it was less than the amount returned. In this case, the tax base will be negative.

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In accounting, in addition to impeccable knowledge of accounts and postings, it is important to correctly use special terms. This is a sign of professional literacy. But there are situations when accounting luminaries get confused in terms. The Russian language is very rich! In many foreign languages, one word has different connotations depending on the context. But it’s not that simple for us. The concept of costs and expenses is one such complex case. At first glance, it seems that these are synonyms. Is it really? Or do these two categories have fundamental differences? Let's figure it out.

Costs as they are

Costs are the resources used for the production and marketing of products in monetary terms. In this case, resources can be natural (water, gas, electricity...), material (raw materials, semi-finished products, fuel, building materials, spare parts...), labor (living and material labor) and financial. That is, any payments to a company for the use of economic resources can be considered costs.

Main cost features:

• Always associated with the acquisition, processing and storage of resources. Costs show what was used and how much;
• Must be expressed in units of value. This is how different resources become comparable and can be summed up (how else can kilograms be combined with kilowatts and man-hours?);
• Always tied to specific goals (for the production of goods, works, services; for servicing a structural unit). Costs are usually compared with the results of production activities;
• They are considered assets of the enterprise. If costs are not completely written off for a specific product (work, service), then they turn into inventories. This is how production inventories, work in progress and finished products in the warehouse are formed;
• Relate to a specific time (reporting) period (month, quarter, year).

Costs arise when one asset is exchanged for another of equal value: one increases and the other decreases by the same amount. As an exception, payroll is considered. In this case, one asset will increase due to a simultaneous and equal increase in the liability to employees. But costs never affect your own capital.

Remember! Costs are recorded in accounting at the time of production consumption. They do not form a financial result, but only accumulate, which is called calculation. Only in the future will they be transformed into the actual cost of products (services, works). They do not reduce the capital of the enterprise.

Classification of costs by degree of occurrence

There are many areas of cost classification. But we will focus on those that most characterize the essence of the concept.

According to the degree of occurrence and attribution to the production result, costs are:

• Capitalized - initial receipt and reflection in the balance of resources (inventory, goods, fixed assets);
• Recapitalized – re-reflection of previously acquired resources in the balance sheet; formation of a new group of assets using previously displayed resources (work in progress, finished goods);
• Decapitalized - a decrease in financial results due to unproductive use of resources (damage, loss);
• Current – ​​administrative and sales (commercial) costs.

Costs as they are

Expenses (according to PBU 10/99) are when economic benefits decrease due to the disposal of cash or other assets and (or) liabilities arise, which entails a decrease in the company’s capital, in addition to a decrease in contributions by decision of the founders (owners).

Expenses (according to the Tax Code of the Russian Federation, Chapter 25) are justified (i.e., economically justified and having a monetary value) and documented (directly or indirectly) expenses. It turns out that tax legislation considers expenses as a special case of expenses.

Costs in accounting become expenses when:

• No asset formation;
• Existing current assets were written off for non-productive needs;
• Non-current assets are written off for any reason.

Due to the principle of matching expenses and income, expenses in a particular accounting period are always associated with both production and sales. It is at the moment of product sales that three key indicators are recognized:

• Income (through selling price);
• Expenses (through cost);
• Profit/loss (“Income” minus “Expenses”).

Expense accounting begins at certain events. For example:

• Shipment of products – finished products (asset) are disposed of at cost, which is less than the selling price. That is, the resulting receivables will be greater than the value of the disposed asset;
• Recognition of fines - liabilities increase, but no assets are added to the balance sheet;
• Write-off of bad accounts receivable - assets are reduced, but liabilities are not reduced. A loss occurs - a decrease in equity capital;
• Recognition of a negative exchange rate difference - liabilities will increase without any increase in assets.

Remember! Any expenses incurred to generate income can be considered expenses. Expenses in accounting are reflected at the time of payment, while payment is considered both an actual purchase and an installment purchase (settlement with a bill instead of cash or by generating ordinary accounts payable). They form the financial result and are therefore reflected in the corresponding financial report.

Classification of expenses by type of activity

The organization's expenses are distinguished by type of activity:

• Ordinary are expenses associated with the main, financial, investment and other statutory activities of the enterprise;
• Emergency expenses are expenses associated with force majeure situations due to the influence of an irresistible natural force (natural disasters) or provoked by the activities/inactivity of people (fire, war, man-made accident).

Accounting for emergency expenses is carried out in the following areas:

• Elimination of consequences (if the harm is reparable);
• Loss of assets (if the harm is irreparable);
• Other losses caused by production stoppages.

How do costs and expenses relate to each other?

There are three possible situations of correlation between the two categories:

• Costs ˂ Expenses– funds have been spent, but the asset has not been used for production consumption. The funds spent can be considered as future expenses, especially when it comes to the development of new production or advance payments for renting premises;
• Costs = Expenses– the funds are spent and the acquired asset is fully used during the production and sale of products. Both production and full costs have been generated. This is an ideal match that simplifies accounting;
• Costs > Expenses– an asset held in inventory or reserve is used in production and is included in the cost. Or workers' wages were accrued for the previous period. But there was no sale of products.

Be careful! In some regulations (for example, PBU 18/02) there is a confusion of terms. The difference in interpretations in tax and financial accounting creates difficulties in distinguishing between costs and expenses. Pay attention to what exactly you are taking into account and for what purpose.

A problem of this kind can lead a person to a dead end if one does not begin to solve it as quickly as possible. In order not to end up in a “debt hole”, you need to find a suitable strategy for getting out of this unpleasant situation.

Get your expenses under control

Make it a rule for yourself to write down all the expenses you make for at least a month. The more detailed your records are, the easier it is for you to track where your money is going.

Analyze whether all your purchases are really necessary and justified. Perhaps you can find expenses that can be reduced without harm to your own health and mental comfort.

Go to the store, making a clear list of what you are going to buy, and taking with you the amount necessary for this. If you have extra money in your wallet, you will be very tempted to make an unplanned purchase. Don't go to the mall on an empty stomach or in a bad mood - this will help you avoid impulse purchases.

Make a list of major purchases you need. Set aside small amounts to accumulate enough funds to complete them. Resist the temptation to “borrow” money from your savings: there is a high probability that you will not be able to repay the “debt”.

Even with the best income, try to save at least small amounts for a rainy day. Life is an unpredictable thing, and no one is immune from unexpected forced expenses.

Increase income

Analyze how you could increase your cash flow. Perhaps this will be some kind of overtime work, perhaps fulfilling one-time orders, or maybe part-time work in your free time.

Of course, you want to work in order to live, and not vice versa, but after analyzing how you spend your free time, you may see that some of your activities may well generate additional income. For example, a hobby can be turned into a source of income.

After keeping time for several days, you will see how much time you spend on activities that bring neither benefit nor pleasure (watching TV shows, surfing Internet sites, empty communication on social networks, computer games). Perhaps by reducing your time on these things, you can find a few hours to earn some money.

The worst ways to solve a problem

Sometimes it seems to a person that financial difficulties can be solved easily and quickly, without much effort. As a rule, these methods are fraught with more dangers than real benefits, and it will take a long time to deal with their consequences.

Refrain from taking out a loan. Remember that the money you borrow from the bank will have to be repaid with high interest. Without being able to properly distribute the funds that you currently have, are you sure that you will be able to allocate additional amounts to repay the loan?

Don't borrow from friends. Of course, in this case, as a rule, you will not have to pay interest, and the deadline for repaying the debt can be “postponed” if necessary. But, by promising over and over again to return the borrowed amount to your friend and not fulfilling your promise, won’t you ruin your relationship with your good friend?

Not yourself in meeting basic needs. By reducing expenses on food to a minimum, saving on treatment, on necessary household amenities, you create health problems for yourself, and the emotional background of a person who constantly limits himself in everything can hardly be called stable and favorable. Even if you have a modest income, plan for yourself an amount that you can afford to spend on small pleasures - this will help you endure financial adversity easier.

Marginal Cost – English Marginal Cost, are the costs required to produce one more unit of output. For example, if a company produces 301 units of output instead of 300, then the cost of producing the 301st unit is marginal cost. Marginal costs can vary significantly, so they are one of the key indicators that must be taken into account when deciding how much and what kind of product to produce. Many companies strive to balance costs and benefits, although in some cases it may be acceptable for costs to exceed benefits, offset by other factors.

At first glance, it seems that the cost of producing one additional item remains fixed, but this is actually not the case. When displayed graphically, they appear as a curve rather than a straight line. When producing relatively small quantities of output, marginal costs will usually be high, but as production increases they will decrease. However, after passing a certain point, a further increase in production volumes will lead to an increase in marginal costs. Therefore, making a decision on the volume of production involves finding an optimum at which the marginal costs correspond to the benefits received.

To better understand the concept of marginal cost, let's understand it using the example of a construction company that builds residential buildings. If she builds five houses in a year, the marginal cost of building a sixth house will be quite high. However, if it builds 50 houses a year, the cost of building the 51st house may be reduced because the company can get a bulk discount on building materials and reduce unit design costs if the buildings are standard. However, when building 75 houses a year, the marginal costs of building the 76th house may begin to increase again, since along with the increase in activity volumes, administrative costs will objectively increase.

Direct costs that influence the value of marginal costs include the cost of raw materials, energy, parts, components, consumables, etc. Indirect costs that contribute to marginal costs include administrative costs and limited available resources and technology. As a company approaches these limits, its marginal costs can begin to rise significantly. For example, an increase in demand for rolled metal with limited supply will lead to an increase in its market price, which will automatically increase the costs of its consumers. In some cases, environmental fees and fines may have a significant impact on marginal costs. For example, an enterprise may obtain a license to produce a certain volume of environmentally harmful products, exceeding which will require the payment of an additional environmental fee for each unit produced.

However, in some cases, marginal costs may be set quite high in order to obtain a public good. Pollution control is a classic example of such a case. The cost of basic environmental safety measures is usually low and is considered affordable by companies. However, in a situation where these measures are exhausted, more resources must be used to control environmental pollution, which leads to increased costs. Although it is not cost-effective, low pollution levels are beneficial to the entire society. In turn, companies that care about the environment receive certain reputational benefits and appear more attractive to potential consumers. Thus, an increase in marginal costs in such a situation may be quite justified.