And LLC are established by Federal Law No. 402-FZ "On Accounting".

Deadlines for submission of financial statements for 2015.

Accounting for small businesses is Balance sheet and report on financial results. Accounting statements for 2015 should be submitted to the MIFTS no later than March 31, 2016.

Individual entrepreneurs are not required to keep accounting records and prepare financial statements.

Deadlines for submitting reports, deadlines for paying insurance premiums to funds for the 4th quarter of 2015.

Reports to off-budget funds are compiled and submitted by all organizations. And also these reports are submitted by individual entrepreneurs who have employees and are registered as employers. If there were no employees in the 4th quarter, then zero reporting should be submitted.

Organizations and individual entrepreneurs whose average number of employees exceeds 25 people are required to report to funds in electronic form through telecommunication channels. will help you with this question if you decide not to do it yourself.

1. Deadline for reporting to the FSS (Social Insurance Fund) for the 4th quarter of 2015:

   • In paper form: no later than January 20, 2016.
   • January 25, 2016.

2. Deadline for submitting reports to the FIU ( Pension Fund) for the 4th quarter of 2015:

   • In paper form: no later than February 15, 2016.
   • Electronically: no later than February 22, 2016. (the first working day after the deadline is February 20, 2016).

3. Terms of payment of insurance contributions to the funds

   Insurance contributions to the funds must be paid monthly no later than the 15th day of the month following the month in which contributions are calculated. If the due date falls on a weekend or holiday, the due date is the next business day following the due date.

   Terms of payment of contributions to the funds in the 4th quarter of 2015. and for the 4th quarter of 2015. no later than: October 15 (for September), November 16 (for October), December 15 (for November), January 15 (for December).

Deadlines for filing tax returns and paying taxes for 2015 (for the 4th quarter of 2015)

The Tax Code of the Russian Federation has its own deadlines for each tax.

1. Deadlines for reporting and paying taxes application of the simplified tax system for 2015

   Taxpayers - organizations no later than March 31, 2016.

   Taxpayers - individual entrepreneurs must submit a tax return for the simplified tax system for 2015 no later than April 30, 2016. But since this is a weekend, the deadline is postponed to the next working day, namely, to May 3, 2016.

   Tax under the simplified tax system is paid no later than the deadline set for filing tax return.

   Deadline for payment of VAT for individual entrepreneurs– no later than April 30, 2015. But since it is a weekend, the deadline is postponed to the next business day.

   We remind you that the “simplifiers” are exempt from VAT (there are restrictions), income tax (there are restrictions), property tax. And simplified entrepreneurs are also exempt from personal income tax (in terms of income from “simplified” activities).

   Other taxes are paid by "simplifiers" in the usual manner in accordance with the legislation on taxes and fees.

   Deadlines for reporting when using UTII, deadlines for paying UTII for the 4th quarter of 2015.

   UTII payers must quarterly submit tax returns and pay tax. Deadline for submission of the UTII declaration for the 4th quarter of 2015: no later than January 20, 2016.

   (Article 346.32, Tax Code Russian Federation(Part Two)" dated 05.08.2000 N 117-FZ (as amended on 03.12.2012):

   The single tax is paid by the taxpayer on the basis of tax period no later than the 25th day of the first month of the next tax period.

   Tax declarations based on the results of the tax period are submitted by taxpayers in tax authorities no later than the 20th day of the first month of the next tax period.)

   Deadlines for submission of VAT returns, deadlines for payment of VAT for the 4th quarter of 2015

   Deadline for payment of VAT for the 4th quarter of 2015: January 25, February 25, March 25, 2016 (1/3 of the amount of tax charged for the 4th quarter each).

   Income tax reporting deadlines, income tax payment deadlines for 2015 (Q4 2015)

   The tax return for 2015 must be submitted no later than March 28, 2016.

   Advance income tax payments paid during the year are credited against the payment of tax for 2015.

   Monthly advance payments due during the quarter must be paid no later than the 28th day of each month of the quarter. Namely: October 28, November 30 (the first working day after November 28), December 28.

   Monthly advance payments on actually received profit should be paid no later than 28 days after the reporting month. Namely: for September - October 28, for October - November 30, for November - December 28, for December - January 28.

   Deadline for filing personal income tax returns for 2015 (income tax individuals who received income from the organization)

   LLCs and individual entrepreneurs that are tax agents are required to submit to the tax authorities information for 2015 on all individuals who received taxable income from an organization or entrepreneur during the year, no later than April 1, 2016. more comfortable under the guidance of professionals.

   Income tax is the main source of the country's budget. In 2015, there were no significant changes in taxation, so the amount of income tax remained at the same level.

   Tax amount

   Corporate income tax is regulated by Art. 284 of the Tax Code of Russia. It is one of the main tax payments that almost all legal entities are required to pay, regardless of the form of ownership.

   It is quite difficult to calculate the tax, therefore, when working with it, many questions and disputes arise. If they arise, then you can seek advice from tax specialists or delve into the Tax Code of the Russian Federation.

   The income tax rate in 2015 is set at 20%, but there are exceptions. This value is distributed as follows:

   • Federal budget - 2%;
   • Local budget - 18%.

   Thus, the main share of the tax remains in the revenue item. local budget. The city administration can reduce the tax percentage to 13.5%. There is also a special rate set for:

   • debt obligations - up to 15%;
   • income from dividends - up to 15%;
   • foreign firms whose profit does not depend on the activities of permanent representative offices in Russia - up to 20%;
   • Central Bank of the Russian Federation - 0%.

   Before calculating the amount of the tax payment, it is necessary to determine the tax base. Then the amount of tax must be multiplied by the established rate. When calculating the base, certain points specified in Art. 315 of the Tax Code of Russia:

   • reporting period;
   • the amount of profit received;
   • the value of the result from the main activity (this can be both profit and loss);
   • the result of calculating the tax base.

   Income and expenses

   The object of VAT taxation is all income of the company minus VAT and excises. These include revenue from secondary and core activities. Any activity that is commercial in nature involves making a profit. It is she who is taxed.

   The amount of income is determined based on primary documentation and accounting data.

   Income tax accounting is not affected by:

   • founder's contribution to authorized capital;
   • property received as a pledge or deposit;
   • borrowed funds.

   The legislation establishes two types of expenses that the company must justify. Firstly, these are the costs that the company has incurred in the course of production processes and for the implementation finished products. This group includes the price of consumables, spare parts and semi-finished products, wages, depreciation of equipment.

   Secondly, these are non-manufacturing costs. For example, the costs of litigation, compensation for damages, and so on.

   In addition, article 270 of the Tax Code of the Russian Federation lists expenses that cannot reduce the tax base. The list of costs includes:

   • penalties that are subject to transfer to the budget or the Social Insurance Fund;
   • dividends accrued on own bonds and other securities;
   • contributions to investment partnerships.

   Who has to pay tax?

   In addition to questions about what income tax is, how much interest must be paid, legal entities are also interested in questions of who should pay it and in what time frame.

   Income tax is a direct tax levied on the income of legal entities. Payment of income tax applies to legal entities and enterprises of all organizational and legal forms, which are located on the territory of the Russian Federation. These include foreign companies that have subsidiaries or representative offices in Russia. There is a list of legal entities that are exempt from the tax burden.

   Income tax is not paid if:

   • the legal entity is on one of the special taxation regimes, which include UTII, USNO, UAT;
   • the businessman deducts tax on the gambling business;
   • a legal entity organizes the FIFA World Cup in 2017, 2018.

   The remaining enterprises are required to pay tax at a fixed rate and on time.

   Calculation methods

   At the legislative level, two methods for calculating taxes are defined. These include the cash method and the accrual method. They allow you to calculate the amount of tax most accurately and reliably.

   The accrual method is as follows: the date of recognition of income and expenses does not depend on the time of their actual receipt. They are recognized in the reporting period when their basis arose.

   The cash method is characterized by the recognition of income and expenses at the time of real receipts. Each firm independently chooses which calculation method will be used. Absolutely any legal entity can use the accrual method, and the cash method is not suitable for everyone. For example, for banking institutions.

   In addition, there are a number of limitations in using the cash method. Thus, the revenue from the company's activities for each quarter should not exceed one million rubles. If the company has reached the marginal revenue, then it is obliged to switch to the first method of calculation from the new reporting period.

   Periods for tax calculation

   The tax period is the time period that ends with the formation tax base and final payment of taxes. The tax period for income tax is 1 calendar year. But also the period for payments can be 9 months, 6 months or a quarter.

   Many legal entities pay income tax every month in the form of advance payments. The list of persons who make tax payments every quarter is specified in Article 286 of the Tax Code of the Russian Federation.

   In 2015, the declaration is submitted no later than the 28th day after the end of the tax period. For example, the declaration for 2014 must be submitted by March 28, 2015. If you do not pay the tax on time, then penalties and penalties are inevitable.

   The declaration is submitted to the tax office at the location of the organization in the prescribed form. Moreover, its format can be both paper and electronic.

   Advance payments

   Any tax has an advance character, so it is paid in advance. At the moment, there are two types of advance payment:

   • default;
   • taking into account the actual profit.

   In the first method, the reporting periods are the I quarter, 6 months and 9 months. Payments are made at the end of the period. For the first 3 months, the amount of payment is made up of tax on income that was received during this period. The payment made after 6 months is equal to the income tax for the current half year minus the payment for the first quarter and so on.

   Absolutely all organizations can use the second payment method. If the company wants to switch to this payment method, then it is necessary to send a notification to the tax authorities no later than December 31 of the tax period. Notice may be provided electronically or in writing. At the same time, advance payments are paid in such a way as is convenient legal entity. You can pay them for January-February, for January-March and beyond. Payouts based on actual income are the most efficient, convenient and simple.

   Chapter 25 is devoted to the procedure for calculating and paying income tax in the profile code. This tax is classified as direct: the final amount payable is determined by the results of financial and economic activities, namely, the amount of profit, that is, the difference between income and costs incurred.

   Who is the income tax payer?

   The provisions of Art. 246 of the Tax Code states that NNP is charged from legal entities. persons of Russian law of all organizational forms (including CJSC, OJSC, LLC); foreign legal entities persons with income in the Russian Federation or operating through subsidiaries and representative offices located in Russia.
   Income tax is not deducted:

   • persons staying on one of the specific taxation regimes: simplified tax system, unified agricultural tax, UTII;
   • persons deducting taxes on the gambling business;
   • participants of the state project "Innovation Center" Skolkovo ", in accordance with the Federal Law of September 28, 2010 No. 244;
   • foreign founders of the 22nd Olympic and 11th Paralympic Games 2015;
   • FIFA and affiliated institutions organizing the FIFA World Cup, FIFA Confederations Cup.

   Object of taxation

   The object of NNP is income (excluding VAT). This includes revenue from basic view activities from the sale of works, goods and services, as well as profits from side activities.

   The amount of income is determined, first of all, based on the content primary documents and accounting data. According to Art. 251 of the Tax Code, do not affect the calculation of the tax in question:

   • Property and property rights received as a pledge (or deposit);
   • contributions of founders to the authorized capital;
   • credit or borrowed funds and more.

   Two groups of costs have been established, which must be evidence-based.

   • The first is the costs incurred for production, as well as the sale of the main product ( wage, price of raw materials, equipment depreciation).
   • The second group is non-production costs (compensation for damages, legal costs).

   Art. 270 of the Tax Code of the Russian Federation listed the types of expenses with which it is impossible to reduce the income of the enterprise and, accordingly, the tax base:

   1. amounts of dividends accrued by business entities on their own shares, bonds, securities;
   2. fines and other sanctions appropriate to be transferred to the budget, as well as in state funds compulsory insurance;
   3. contributions to the authorized capital, as well as contributions to an investment or simple partnership.

   Income tax calculation: choice of method

   Since the payer's income minus expenses within the reporting period is subject to taxation, both of them must be clearly attributed to a certain time period. The business entity each time determines which income and expenses it must recognize in a particular reporting period, and which not. Articles 271-273 of the Tax Code established two methods for this.

   1. Calculation methods. The date of recognition of profit or loss does not depend on the moment of actual receipt of funds or their expenditure. They are recognized in the same reporting period in which the grounds for them arose.
   2. The cash method, on the contrary, assumes the recognition of profits and expenses as of the date of actual receipts of funds at the cash desk or payment.

   The amount of income tax that will have to be paid in 2019

   Art. 315 of the Tax Code of the Russian Federation obliges the payer to indicate when calculating the base:

   • the period for which it is determined;
   • the amount of income received, unrealized income, as well as expenses;
   • profit or loss from core business and other operations;
   • results of tax base calculations.

   Income tax rates in 2019

   The base tax rate is 20%, of which 2% goes to the federal budget, and 18% to the budget of the corresponding subject of the Russian Federation (regional authorities can reduce this percentage for certain categories of taxpayers to a level of at least 13.5%).

   There are also special rates:

   1. 15% on income from interest accrued on securities of the federal and municipal level;
   2. 10% on profits received by foreign companies from the transfer of vehicles (and containers) for the organization of international transportation, if they are not related to activities in the Russian Federation through permanent representative offices;
   3. 9% on dividends received by Russian firms;
   4. 0% for:
      interest on certain securities;
      profit received by the Bank of the Russian Federation from the settlement cash flow;
      income of educational or medical institutions.

   Reporting periods

   The tax period is the time period after which the formation of the tax base is completed and the amount of payment is finally determined. For NNP, it is set at 1 calendar year.

   The reporting period can be a period of 9 months, half a year and a quarter.

   Most taxpayers make monthly advance income tax payments. The list of those who do this quarterly is indicated in Art. 286 NK. Tax returns in 2019 are filed:

   • not later than 28 days from the date of the end of the tax period;
   • according to the results of 2019 - no later than 03/28/2019.

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   At the moment, the income tax return must be submitted in the prescribed form (Order of the Federal Tax Service dated March 22, 2012 No. ММВ-7-3/174) to the regional tax division at the location of the enterprise or its separate division.

   Changes that have come into force since 01/01/2016

   1. The costs for calculating the tax in question can now take into account the cost of food rations on ships and aircraft.
   2. Property to be purchased federal budget, is not subject to depreciation, provided that this property is fully acquired at the budget expense.
   3. To the list intangible assets, which are subject to depreciation, a new item has been added - the right of ownership of audiovisual works.
   4. Concert organizations, theaters and museums of the state level may now not make an advance on income tax, but have the right to report on the results of the entire calendar year.

   From January 1, companies are not entitled to write off goods and materials in tax accounting using the LIFO method. There are only three ways left: FIFO, at the average cost and at the price of a unit of stocks (clause 8, article 254 and clause 3, clause 1, article 268 of the Tax Code of the Russian Federation, as amended by federal law April 20, 2014 No. 81-FZ). Legislators introduced this amendment to bring tax accounting closer to accounting. Indeed, in accounting, the LIFO method has been canceled for a long time. Companies that used the LIFO method in tax accounting will need to provide for accounting policy another way. There is no need to recalculate the value of the balances of goods recorded in tax accounting as of January 1, 2015. In 2015, it must be written off according to the new rules.

   Rationing of interest on loans and borrowings

   According to the new rules, interest on loans and borrowings can be included in expenses in full, without rationing. But provided that the parties to the agreement are not interdependent (Article 269 of the Tax Code of the Russian Federation as amended by the Federal Law of December 28, 2013 No. 420-FZ). There are no transitional provisions in Law No. 420-FZ. Therefore, even if the parties entered into an agreement before 2015, interest accrued after January 1 does not need to be normalized.

   Write-off of workwear and equipment

   Property that is not depreciable can now be written off not only at a time, but also gradually - over the course of its service life (new version of subparagraph 3, paragraph 1, article 254 of the Tax Code of the Russian Federation). These are overalls, devices, devices, inventory. That is, property that “does not live up to” the fixed asset, for example, the useful life is more than a year, but costs 40,000 rubles. or less.

   The new method will help bring accounting and tax accounting closer together. In accounting, it was always possible to write off inventory and workwear at a time or during the service life ( Guidelines, approved Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n). This method can be useful for a company that wants to evenly distribute expenses (so as not to show losses). You can choose a gradual write-off if the property has been put into operation since 2015.

   Example
   Vega LLC purchased a machine for 35,000 rubles. (excluding VAT). Since the property is worth less than 40,000 rubles, it is not depreciable in tax accounting. The accounting department decided that it would write off the machine gradually over the life of the machine. It is equal to three years. The accounting department will write off the expenses for the purchase of property every month in the amount of 972.22 rubles. (35,000 rubles : 36 months).

   Tax on the sale of donated property

   The company received the property free of charge and included its market value in income (Article 250 of the Tax Code of the Russian Federation). Then the property was decided to be sold. Since 2015, in such a situation, sales income can be reduced by the value at which the property is reflected in tax accounting (new versions of Article 254 of the Tax Code of the Russian Federation and Clause 1 of Article 268 of the Tax Code of the Russian Federation). Simply put, it became possible to include in expenses the amount that was taken into account in income. It used to be dangerous to do so. Officials believed that since the property was received free of charge, the company had no expenses for its purchase (letter of the Russian Ministry of Finance dated September 26, 2011 No. 03-03-06/1/590).

   Example
   LLC "Vega" in December 2014 received a computer free of charge from the lessor. The company included this property in non-operating income at a market value of 38,000 rubles. In January, the company's management decided to sell the computer at a cost of 45,000 rubles. As of the date of sale, Vega included 45,000 rubles. in income, and 38,000 rubles. - in expenses. Tax must be paid from 7000 rubles. (45,000 − 38,000).

   Write-off of the loss of previous years

   The new rules allow the company to take into account the losses of previous years not only when calculating income tax for the year, but also when calculating advance payments (clause 2, article 283 of the Tax Code of the Russian Federation).

   Example
   LLC "Vega" pays monthly advances in the reporting period based on the profit of the previous quarter. In 2010, Vega LLC received a loss of 200,000 rubles. The company wrote off part of the loss following the results of 2011-2013. For three years, the company took into account a loss in the amount of 100,000 rubles in expenses. At the end of 2014, the company's profit is 50,000 rubles.

   As a result, the company does not have to pay anything to the budget in March, because the balance of the 2010 loss is greater than the profit received. The rest of the loss in 2010 by April amounted to 50,000 rubles. (100,000 - 50,000). The company will reduce the advance payable for the first quarter of 2015 by this amount. But the advances of January-March are safer not to reduce the loss.

   The Ministry of Finance of Russia has previously allowed to take into account the loss of previous years based on the results of reporting periods (letter dated August 3, 2012 No. 03-03-06/1/382). Now there is a direct rule in the code

   Amount differences became exchange rate

   There are no more amount differences in tax accounting. If the cost of goods, works, services is expressed in conventional units, then exchange differences are formed. They must be determined at the end of each month. But there is a transitional period: for transactions concluded before 2015, it is necessary to take into account the difference in amounts. They arise on the date of payment

   We have summarized all changes in income tax that come into force in 2015 in one table:

   How it was before 2015
   Write-off of inventory and other non-depreciable property
   The cost of property that is not depreciable (inventory, tools, overalls, etc.), when calculating income tax, could only be taken into account at a time - after commissioning.	The company has the right to choose how to write off the costs for the purchase of tools, inventory, workwear, etc. You can recognize such costs at a time, or you can gradually recognize them over the life of the company. The latter option is convenient if the company writes off the cost of inventory in accounting in the same manner. And also if in the reporting period it is necessary to take into account less expenses, for example, to reduce the amount of losses (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation).
   Income from the sale of property received free of charge
   When selling property received free of charge, it was dangerous to reduce income by the value at which it was accepted for accounting. Previously, there was no clear rule for this case.	The law explicitly states that the company has the right to reduce the income from the sale of property received free of charge by the value at which it was registered (that is, it was taken into account in tax revenue). This means that now in such a situation the tax will be less (clause 2, article 254 of the Tax Code of the Russian Federation).
   LIFO method
   Materials, purchased goods, and securities could be expensed using the LIFO method (cost of last purchased goods).	Materials and merchandise can be written off using one of three methods: FIFO (First Goods Purchased), Average Cost, or Inventory Unit Price. And for securities, there are two ways left - FIFO and by unit value (paragraph 8 of article 254, subparagraph 3 of paragraph 1 of article 268, article 329 of the Tax Code of the Russian Federation).
   Amount differences became exchange rate
   For transactions in i.e. the companies had differences in tax accounting. They were taken into account on the date of payment, if the shipment of goods occurred earlier.	For transactions in That is, you need to take into account exchange rate differences. They arise on the day of payment, as well as at the end of each month (regardless of what reporting period for income tax is provided for in the accounting policy of the company). For transactions concluded before 2015, transitional provisions apply - for them, as before, it is necessary to take into account the amount differences. And they are determined on the date of payment, if the shipment occurred before the money was received (clause 11, article 250 and subparagraph 5, paragraph 1, article 265 of the Tax Code of the Russian Federation).
   severance pay upon dismissal of an employee by agreement of the parties
   It was risky to write off in tax accounting the compensation stipulated by the agreement of the parties. Officials did not recognize them as salaries.	Payments accrued to employees dismissed by agreement of the parties are directly included in the list of labor costs (clause 9, article 255 of the Tax Code of the Russian Federation).
   Fixed assets can be depreciated during reconstruction or modernization
   Companies had to exclude from the composition of depreciable property all fixed assets that are reconstructed or modernized by order of the head for more than 12 months.	If the company continues to use property that is being reconstructed or modernized for more than a year, then depreciation does not need to be suspended (clause 3 of article 256 of the Tax Code of the Russian Federation).
   Interest on loans and borrowings
   Companies wrote off interest within the limits or within full amount, if the expenses did not exceed the average level for comparable debt obligations received (credits and loans).	Interest on loans and borrowings, including last year's, can be fully recognized in expenses. Now only interdependent companies should normalize these costs (Article 269 of the Tax Code of the Russian Federation).
   List of expenses not taken into account when calculating income tax
   In tax accounting, it was previously impossible to attribute taxes presented to the buyer, such as VAT, excise taxes, to expenses.
   Loss from the assignment of the right to claim a debt
   The loss from the assignment of the right to claim the debt in tax accounting was written off in two installments. Half on the date of assignment, and the remaining 50 percent after 45 days.	The company has the right to take into account the loss from the assignment of the right to claim the debt at a time - as of the date of such assignment (clause 2 of article 279 of the Tax Code of the Russian Federation).
   The procedure for recognizing losses of previous years
   It was not clear whether the losses of the previous years of the company could be taken into account in the reporting periods. Officials in letters allowed not to wait for the end of the year and write off the loss of previous years based on the results of reporting periods (letter of the Ministry of Finance of Russia dated January 16, 2013 No. 03-03-06 / 2/3).	A rule was introduced into the Tax Code of the Russian Federation that losses from previous years can be taken into account when calculating income tax for the reporting period. Now it is clear that the company does not have to wait until the end of the year to recognize last year's losses (clause 2, article 283 of the Tax Code of the Russian Federation).
   Switching from advances from actual profit to advances from last quarter's profit
   There were no clear rules in the law. Officials advised to apply for the transition to another calculation of advances before the beginning of the year. And advances for January-March are determined on the basis of advances in the fourth quarter (letter of the Ministry of Finance of Russia dated April 12, 2012 No. 03-03-06 / 1/196).	IN tax code The Russian Federation is now clearly told that it is possible to apply for the transition to the payment of advances based on the profit of the last quarter only until the end of the previous year. And January-March advances must be determined based on profit for 9 months and half a year (clause 2, article 286 of the Tax Code of the Russian Federation).
   Income tax rate on dividends increased
   Companies' income in the form of dividends was taxed at a rate of 9 percent.	Company income received in the form of dividends is now subject to income tax at a rate of 13 percent. Even if such income was accrued in 2015 for 2014 and earlier tax periods (subclause 2, clause 3, article 284 of the Tax Code of the Russian Federation).

   The Tax Code periodically undergoes changes regarding rates, tax calculation methods and the taxable base. What interesting things have the legislation prepared for us for the new tax period? Should businessmen be afraid that the state will need to give more of its profits, especially in a crisis. What will be the income tax rate in 2015?
   

   Who pays income tax and who does not?

   The tax is paid by organizations that are located on general taxation, namely:

   1. Russian organizations of legal forms as CJSC, LLC, OJSC
   2. Foreign companies or their representative offices generating income in the territory of the Russian Federation.

   The following categories are exempt from tax:

   1. Firms that have special taxation conditions, such as the simplified tax system, UTII, ESHN.
   2. Organizations that pay tax on the gambling business.
   3. Companies that carry out activities for the preparation and organization of the World Cup.
   4. Organizations that participate in the state project of the Skolkovo Innovation Center.

   Tax calculation method!

   To calculate the tax base from which income tax will be taken, it is necessary to determine how that same profit will be formed.

   To give a general description, the profit is obtained from income minus expenses. More details on the sections that should be included in the calculation of income and expenses can be found in Article 315 of the Tax Code.

   2 methods are used to calculate the tax base. These methods reflect the receipt of financial flows in certain periods. Read more in article 27121 272, 273 of the Tax Code.

   1. The accrual method, which consists in displaying income and expenses in the period in which they arose. It does not take into account the actual receipt of the financial flow or expense.
   2. A cash accrual method that confirms only the actual cash inflows or outflows recorded on the cash register.

   Will the income tax rate change in 2015?

   The income tax rate for 2015 will not change compared to 2014. The overall rate will remain the same at 20%. Depending on the region of residence, the tax rate may vary slightly.
   The fact is that the fee of 20% consists of two parts intended for different budgets: federal and municipal. The state takes 2% and the municipality -18%. With a loyal policy towards the business of local governments, the income tax rate for 2015 can be lowered, but not lower than 13.5%. Therefore, in different regions, income tax can vary from 15.5% to 20%.

   

   Special income tax rates!

   Special preferential rates are subject to the following types income:

   — 15% taxable income received from the calculation of interest on securities of federal and municipal importance.
   — 10% tax for foreign companies engaged in international transportation.
   — 13% tax on dividends received by Russian companies from the activities of both Russian and foreign companies. The rate in 2015 increased from 9 to 13%
   — 0% rate on profits of the Central Bank of the Russian Federation, educational and medical institutions.

   When is the tax due?

   Since 2015, the form of the income tax return has changed.
   She surrenders to tax services within 28 days. after the end of the tax period. Also, for some categories, you can submit reports after 4 months, 6 months, 9 months, or monthly.

   The state understands the current difficult economic situation, therefore it allows businesses to survive and does not aggravate its situation by raising taxes. So pay your taxes and live in peace.