Calculation of income tax using an example for dummies

Income tax is the main payment for large and medium-sized businesses, as well as some small companies that have not switched to special regimes. This is a direct tax that legal entities pay on what they earn. Let's look at the nuances of determining the base for its calculation, the payment procedure and the rates in force in 2021.

Who pays income tax

Tax payers are:

1. Russian organizations applying the main taxation system.
2. Foreign companies that have representative offices here, receive income, are residents or are actually managed from the Russian Federation.

Do not pay corporate income tax:

• companies on the simplified tax system and unified agricultural tax;
• organizations from the gambling business;
• Skolkovo residents.

Companies from the first two groups pay other taxes, and the income of Skolkovo participants is completely exempt from taxation.

For legal entities from Russia and foreign companies with representative offices here, taxable profit means the difference between income and expenses. Other foreign organizations do not take into account their expenses, that is, all income they receive in Russia is taxed.

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What is income tax: we explain it in simple words

Income tax directly depends on the company's performance. The more she earns, the more she is forced to give to the state treasury. In 2021, the income tax rate is set at 20%. This is indicated in the first paragraph of Article 284 of the Russian Tax Code. The tax consists of contributions to the budgets of the constituent entities of the Russian Federation and the Federation itself. Until 2024, organizations are required to pay 17% of the basic rate to the regional treasury, and 3% to the federal treasury.

Certain categories of entrepreneurs, by decision of local legislative bodies, can apply a reduced tax rate credited to the regional budget, but its amount cannot be less than 12.5%. The lower threshold of the NP, taking into account payments to the budget of the Russian Federation, in this case is 15.5%.

In Moscow, tax deductions in the amount of 12.5% ​​can be made by:

• companies engaged in the production of motor vehicles;
• organizations that employ people with disabilities;
• entities conducting business activities in the SEZ;
• residents of technopolises and industrial parks.

Federal legislation provides for a preferential tax rate for organizations participating in regional investment projects. For them, during the first 5 years of profitable activity it cannot exceed 10% (Article 284.3, paragraph 3 of the Tax Code of the Russian Federation).

There are also special rates. The amounts accrued on them go exclusively to the federal budget. Tax at special rates is allowed to be paid to companies with a certain status or with a special type of income. It can be:

• Companies operating under the control of foreign organizations that do not have a Russian representative office and extract hydrocarbons. They must pay tax at a rate of 20%.
• Foreign organizations receiving dividends from federal companies contribute 15% of profits to the budget.
• Local organizations receiving income from dividends from domestic and foreign companies can use the 13% rate.
• Foreign companies engaged in international transportation or vehicle rental, but not having a representative office in Russia, are allowed to pay 10% of profits.
• Income from municipal securities is taxed at a rate of 9%.
• For medical, educational institutions, residents of SEZs and territories of rapid economic development, a zero percent rate is provided.

The list of all rates is specified in Article 284 of the Tax Code of the Russian Federation. The size of the NP is calculated by multiplying the tax rate by the base. Therefore, in order to calculate the amount of income tax for an LLC, you must first determine the tax base. To do this, expenses accounted for in accordance with the Tax Code must be subtracted from the income received by the organization.

The tax base is calculated on an accrual basis from the beginning of the calendar year. If expenses exceed income, it is equal to zero (Article 274 of the Tax Code).

How to calculate tax

The tax calculation formula is standard: Tax base * Tax rate.

But the income tax base is not easy to determine. The algorithm is like this:

• profit or loss from sales is calculated;
• profit or loss from non-operating transactions is calculated;
• final tax base: profit (loss) from sales + profit (loss) from non-operating transactions - losses from previous years that can be carried forward to the current period.

If past periods ended in negative territory, losses can be fully or partially deducted from the tax base.

The main task in calculating income tax is to correctly determine income and expenses.

How to calculate income tax

Having analyzed the calculation of the current corporate income tax with examples, we can conclude that it is the product of taxable profit and rate. The first multiplier is called the tax base. The concept of profit when calculating it depends on the category of taxpayer:

• representatives of Russian business and foreign organizations working through representative offices should consider the difference between income and expenses as profit;
• a company that is part of a consolidated group of taxpayers must use the percentage of total profit attributable to it as an object of taxation;
• foreign entrepreneurs who do not have representative offices in the Russian Federation take income received in Russia as the tax base.

To determine the amount of corporate income tax, in addition to the base, you also need to know the rate. Its size is established by the Tax Code of the Russian Federation. The calculation of NP must be reflected in the records of tax accounting registers.

Income and expenses - determine the object of taxation

When calculating NP, the net profit that companies and individual entrepreneurs receive as a result of doing business is used as the object of taxation. To find taxable income, you need to know what income and expenses can be recognized in the reporting period.

Income is the funds earned by a company as a result of its core activities and the use of additional sources. When determining NP, it is taken into account without VAT and excise taxes.

Income included in profit calculations is divided into:

• sales (revenue from the sale of goods, services, property rights);
• non-operating (dividends, loan interest, revenue from rental property, etc.).

When taxing profits, the following types of income are not taken into account:

• contributions to the authorized capital;
• property donated by a Russian organization or individual who owns more than 50% of the shares of the company that received the gift;
• property received in the form of a deposit, collateral, under credit conditions;
• capital investments aimed at improving leased or donated property;
• property received under the targeted financing program;
• other income provided for in Article 251 of the Tax Code of the Russian Federation.

Expenses are considered economically justified (justified) and documented expenses that were incurred to generate income. The calculation of the tax base for income tax does not include such types of expenses as:

• dividends;
• fines, penalties and other payments transferred to the budget;
• payments for exceeding standards when releasing pollutants into the environment;
• expenses for non-state pension provision and voluntary insurance;
• pension supplements, financial assistance to employees.

The list of such expenses is long. It is established by Article 270 of the Tax Code of the Russian Federation. There are also so-called standardized expenses, due to which the tax base can be partially reduced. Their list is presented in articles 254, 255, 262, 264–267, 269, 279 of the Tax Code of the Russian Federation.

Expenses are subtracted from income:

• production, transportation, commercial costs (cost of raw materials, employee salaries, depreciation, rental fees for property and services of third-party specialists, representation);
• insurance premiums, payment for personnel training;
• software purchase costs;
• for research aimed at improving product quality.

Note! Advertising costs can only be written off to the extent of one percent of revenue.

There are two methods of accounting for income and expenses:

• accruals;
• cash.

Their difference is that profit is calculated taking into account amounts determined at different times. The accrual method assumes that:

• income is taken into account not at the time of its receipt to the organization’s account, but at its occurrence (according to payment orders or contracts);
• expenses are taken into account not when funds are written off from accounts, but when they arise;
• The tax calculation procedure assumes that amounts are taken into account according to the dates recorded in the documents, even if their payment or write-off actually occurred later.

With the cash method:

• the moment of accounting for income - its receipt in the current account or at the cash desk;
• expenses are taken into account when funds are written off from the account or paid from the cash register;
• Amounts when calculating IR are taken into account by the date of receipt or write-off.

All organizations can use the accrual method. As for the second method, its use is associated with certain limitations:

• Banks cannot use the cash method;
• firms can recognize income and expenses on an actual basis if their revenue in each of the last four quarters does not exceed one million rubles;
• If the limit is exceeded, the taxpayer must use the accrual method.

If a company incurs losses at the end of the year, then the tax base is equal to zero. This means that there is no negative income tax. Its value can be either positive or zero.

Formula for calculating corporate income tax

Taxable profit is calculated using the formula:

Where:

• TP – taxable amount;
• D and R – total income and expenses (calculated for the year or other reporting period);
• St – tax rate expressed as a percentage.

As you can see, the formula for calculating the amount of profit is simple. But before applying it, other calculations must be made. For example, the amount of taxable profit of an organization is calculated as the difference between income and expenses. But keep in mind that not all of them are taxable. Thus, the calculation does not take into account revenue received as an advance payment for products if the company uses the accrual method. This category includes borrowed funds and property received free of charge by a legal entity. A complete list of income and expenses not subject to income tax is presented in the Tax Code of the Russian Federation.

Calculation example with explanations

The given example of calculating income tax for dummies will help you understand how to calculate it correctly.

The hypothetical LLC "Gems" produces toys. In 2021 the organization:

• received a bank loan in the amount of 700 thousand rubles;
• sold toys worth 1.5 million rubles. in view of VAT;
• used raw materials for 400,000 rubles;
• paid a salary of 300,000 rubles;
• made insurance contributions of 50,000 rubles;
• carried out depreciation, spending 40,000 rubles;
• paid 35,000 rubles. on loan;
• has last year's loss of 110,000 rubles.

Organizational expenses in 2021: 400,000 (raw materials) + 300,000 (salaries) + 50,000 (insurance premiums) + 40,000 (depreciation) + 35,000 (loan payments) = 825,000 rubles.

At a rate of 20%, VAT is equal to 300,000 rubles. The LLC must transfer this amount to the state treasury. Income after VAT is 1,200,000 rubles. 700,000 rubles of a loan are not considered income and are not subject to tax (Article 251 of the Tax Code of the Russian Federation).

To determine profit, you need to subtract expenses and last year’s loss from income: 1,200,000 - 825,000 - 110,000 = 265,000 rubles.

The income tax will be: 265,000 x 20% = 53,000 rubles.

Of this amount, 265,000 x 3% = 7,950 rubles must be contributed to the federal budget, and 265,000 x 17% = 45,050 rubles to the regional budget.

Income tax is reflected in the declaration. It must be submitted to the Federal Tax Service. To correctly fill out the fields of the document, the taxpayer has the right to use an example of a declaration, which can be found in the recommendations of the Ministry of Taxes of Russia.

Income that is included in tax calculations

Income for this purpose is divided into two groups: from sales and non-sales. The organization receives income from sales as follows (Article 249 of the Tax Code of the Russian Federation):

• from the sale of their goods, works, services, property rights;
• reselling previously purchased goods.

All other income is considered non-operating income. This is, for example, income from equity participation in other companies, from leasing property, interest on deposits, and others.

Not all profits are subject to tax - a list of exceptions is given in Article 251 of the Tax Code of the Russian Federation. It is exhaustive, that is, if some type of income is not included in this article, then it is taxed. There are quite a lot of non-taxable incomes, here are just a few:

• prepayment;
• property received as collateral or deposit;
• credit and borrowed funds;
• everything that is transferred in the form of a contribution to the authorized or share capital.

Special regime as an exemption from income tax

Exemption from income tax is provided by:

• taxation system for agricultural producers (clause 3 of article 346.1, clause 10 of article 274 of the Tax Code of the Russian Federation);
• simplified taxation system (clause 2 of article 346.11, clause 10 of article 274 of the Tax Code of the Russian Federation);
• taxation system in the form of a single tax on imputed income for certain types of activities (clause 4 of article 346.26, clause 10 of article 274 of the Tax Code of the Russian Federation);
• tax on gambling business (clause 9 of article 274 of the Tax Code of the Russian Federation).

See also “How can an organization choose a taxation regime: OSN, simplified tax system or UTII?”

The first 2 regimes (Unified agricultural tax and simplified tax system) exempt the organization from paying income tax in relation to all its activities. However, such “special regimes” retain the obligation to pay income tax on income in the form of dividends and interest on state and municipal securities (clause 3 of Article 346.1, clause 2 of Article 346.11 of the Tax Code of the Russian Federation).

“Imputement” and the tax on the gambling business allow you not to pay income tax only in relation to those types of activities that fall under these special regimes (clause 4 of article 346.26, clause 9 of article 274 of the Tax Code of the Russian Federation). If an organization combines them with a “general regime” business, the tax on it is paid in the general manner on the basis of separate accounting of income and expenses ( see “How to organize separate accounting for UTII” ).

And of course, none of the specified special tax regimes provides exemption from paying income tax as a tax agent (clauses 3 and 6 of Article 275, clauses 4 and 5 of Article 286, Article 310, clause 4 of Art. 346.1, paragraph 5 of Article 346.11 of the Tax Code of the Russian Federation):

• on dividends ( see “How to correctly calculate income tax on dividends?” );
• for certain income paid to foreign organizations ( see “Tax agent for income tax when paying income to a foreign organization” ).

Costs involved in calculating the base

Expenses are considered expenses supported by documents, as well as losses. Expenses are also divided into 2 groups:

• related to production and sales;
• non-operating.

“Production” expenses include everything that an organization spends on the production of its goods, works or services, as well as on their sale. Such expenses may be:

• direct - these are material costs, labor costs, depreciation;
• indirect - these are other costs associated with sales.

Non-operating expenses are listed in Article 265 of the Tax Code of the Russian Federation. For example, these are the costs of maintaining leased property, interest on debt obligations, negative exchange rate differences, and others. If any type of costs not related to sales is not listed in the article, then it cannot be deducted from income.

In addition, there are expenses that do not reduce the tax base. Article 270 of the Tax Code of the Russian Federation provides a closed list of them. For example, these are dividends to owners, penalties to the budget, contributions to the authorized capital, expenses for voluntary insurance and many other costs.

Results

So, we found out that income tax payers are organizations and not individual entrepreneurs.

All Russian organizations must pay income tax, with the exception of those that:

• exempt from its payment due to the use of special tax regimes;
• use the Skolkovo exemption.

Also, some foreign organizations are payers, for some of which there are also a number of preferences.
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Date of determination of income and expenses

The dates on which income and expenses are recognized are important for tax calculation. This determines whether the taxpayer can take them into account in the period for which corporate income tax is calculated. There are two methods for determining when income and expenses are recognized:

1. Accrual method. Income/expenses are accepted in the period in which they occurred. It does not matter when the funds for them were actually received or spent on them.
2. Cash method. Income/expenses are recognized on the day they are actually received or written off.

By default, the accrual method is used. In this case, direct and indirect expenses are taken into account when calculating income tax in different ways:

• Direct costs are divided between the cost of goods in process and goods that are manufactured. It is possible to reduce the tax base due to direct expenses only as the finished products are sold;
• indirect expenses of the current period are written off in full, without any distribution.

There is no such division under the cash method. But it can only be applied to organizations whose average sales revenue over the previous four quarters did not exceed 1 million rubles for each quarter.

How is the calculation of current income tax regulated?

The legislator pays serious attention to the calculation of income tax. The rules by which tax is calculated are contained in PBU 18/02. Changes to this document were made by the Ministry of Finance by order No. 236n dated 11/20/18. Income tax is reflected in the financial statements, in the income statement, so its form was also changed by order of the Ministry of Finance No. 61n dated 04/19/19.

Let us recall that the income tax of legal entities is direct, in other words, directly dependent on the final financial results of the work for the reporting period. It is accrued on the amount of profit, which is the difference between income and expenses, which is the object of taxation.

Important! Taxation is determined by the rules of Chapter. 25 Tax Code of the Russian Federation.

The reason for such close attention to tax calculation is obvious: in the country’s budget system it is one of the main income-generating factors. Income tax is equally important for federal and regional budgets.

The main difference from the previous edition of the PBU is the following: the current income tax is calculated in accordance with the Tax Code. Previously, it was calculated based on profit according to accounting data, adjusted for the amount of deferred tax liabilities, assets, permanent tax liabilities, and assets.

Now only the norms of the Tax Code of the Russian Federation are taken as a basis. The difference between accounting and tax accounting when calculating income tax is reduced to zero.

PBU 18/02 declares two options by which the amount of tax can be determined:

• according to BU data;
• according to the data reflected in the tax return.

Whatever method of calculation the taxpayer uses, the amount of the current income tax must be equal to the amount entered in the tax return.

Note! For a group of consolidated taxpayers (CGT), the tax is reflected in a separate account for the group as a whole. This account of settlements with members of the consolidated group is maintained in the accounting department of the responsible participant of the consolidated group (PBU 18/02, clause 22).

We have analyzed the general algorithm for calculating the current income tax and the documents regulating it. Let us now find out how to apply the formula for calculating the current income tax and reflect the amount in the income statement.

Tax rates

The main, but not the only, income tax rate is 20%. It is distributed between the budgets of two levels. The 2021 income tax is divided as follows: 3% - to the federal budget, 17% - to the regional budgets. After 2024 the distribution will change. Below is a detailed table of rates.

The tax period for this payment is a calendar year. Organizations must calculate and pay advances on income tax monthly or quarterly.

Responsibilities of the income tax payer

The responsibilities of income tax payers are:

• calculation and payment of income tax (subclause 1, clause 1, Article 23, Articles 286 and 287 of the Tax Code of the Russian Federation) ( see also “What you need to know about the deadlines for paying taxes” );
• maintaining tax records (subclause 3, clause 1, article 23, article 313 of the Tax Code of the Russian Federation) ( see “How to independently develop tax registers for income tax?” );
• submission of tax returns based on the results of reporting and tax periods (subclause 4, clause 1, article 23, clause 1, article 289 of the Tax Code of the Russian Federation) ( see “What are the deadlines for filing income tax returns?” );
• submission of documents provided for by the norms of Chapter. 25 of the Tax Code of the Russian Federation (clause 6, clause 1, article 23 of the Tax Code of the Russian Federation);
• other general obligations of taxpayers (Article 23 of the Tax Code of the Russian Federation) ( see also “What are the fines for income tax (amounts and violations)?” ).

All information about income tax can be found in the Tax Guide from ConsultantPlus:

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Quarterly payment of advances

Taxpayers whose sales income over the previous four reporting periods did not exceed an average of 15 million rubles per quarter have the right to pay an advance on income tax once a quarter. Payments are made no later than the 28th day of the month following the end of the quarter. If this day falls on a weekend, the deadline will be postponed. For legal entities falling under the terms of quarterly payment, the calculation is made as follows:

• at the end of the first quarter, the advance payment is calculated and paid - until April 28;
• at the end of 6 months, the advance payment for six months is calculated, from the amount received, what was paid at the end of the first quarter is subtracted - until July 28.

At the end of 9 months, the calculation is made in the same way.

For example, in the first quarter the company earned 100,000 rubles, and in the second quarter - 140,000 rubles. Let's calculate advance payments:

• advance for the first quarter: 100,000 * 20% = 20,000 rubles;
• half-year base: 100,000 + 140,000 = 240,000 rubles;
• advance payment for six months: 240,000 * 20% = 48,000 rubles;
• the taxpayer must pay by July 28: 48,000 - 20,000 = 28,000 rubles.

Deadline for paying income tax: annual, quarterly, monthly

The procedure for paying income tax is regulated by Art.
287 of the Tax Code of the Russian Federation, where, among other things, the deadlines for transferring to the budget the tax calculated at the end of the year and advance payments calculated within it are determined. The annual income tax is paid no later than the deadline established for filing tax returns for the year, that is, no later than March 28 of the year following the year for which the tax was calculated (clause 1 of Article 287, clause 4 of Article 289 of the Tax Code of the Russian Federation) .

The deadline for paying income tax at the end of reporting periods depends on how the organization calculates advance payments.

So, if the reporting period for an organization is the first quarter, half a year and 9 months and the organization does not pay monthly advance payments, the deadlines for paying the quarterly advance will be as follows (clause 1 of Article 287, clause 3 of Article 289 of the Tax Code of the Russian Federation):

• April 28;
• July 28th;
• 28 of October.

If, in addition to the quarterly advance, the company pays monthly payments, they are transferred no later than the 28th day of each month of the corresponding reporting period.

In this case, paid monthly advances are counted towards the quarterly advance, and quarterly advances - towards the tax for the year (Clause 1, Article 287 of the Tax Code of the Russian Federation).

Those organizations that pay advances on actual profits transfer them no later than the 28th day of the month following the one based on the results of which the tax was calculated (clause 1 of Article 287 of the Tax Code of the Russian Federation).

In all cases, the 28th is the regulatory deadline. If this date falls on a weekend or non-working holiday, then the payment deadline is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Detailed explanations on filling out payment slips for payment of advance payments for income tax, as well as their samples, were provided by K+ experts. Get a free trial access to the system and proceed to the tips.

To learn about the consequences of non-payment of advance payments, read the material “The only consequence of non-payment of advances on profits is penalties .

Note! From 01.05.2021, when paying taxes, it is necessary to fill out field No. 15 “Account number of the recipient's bank.” From January to April 2021 is a transition period. This means that until 05/01/2021 payment orders can be filled out both according to the old rules and the new ones. See here for details.

Monthly payment of advances

For legal entities that do not have the right to quarterly payments, there are 2 options for calculating monthly payments:

• based on the profit for the previous quarter with an additional payment based on the results of the period;
• based on actual profit.

By default, the first method will be used. In order to calculate advance payments based on actual profits, you must submit a free-format notification to the Federal Tax Service no later than the end of the year.

The essence of the first method is as follows. In the current quarter, you need to pay as much in advance as was accrued for the previous one. This amount is divided into three parts and paid in each month of the quarter. When it ends, you should calculate the amount of tax based on how much profit was made and make an additional payment.

Let's give an example. Let the tax accrual for the fourth quarter of last year amount to 30,000 rubles. In January, February and March of this year, the company had to pay 10,000 rubles. At the same time, in the first quarter she earned 160,000 rubles. The tax payable is 160,000 x 20% = 32,000 rubles. However, 30,000 of them have already been paid, so you only need to pay an additional 2,000 rubles.

With the payment method based on actual profit, the advance amount is calculated at the end of each month on an accrual basis from the beginning of the year. That is, in February the tax for January is calculated and paid, in March - for January + February, taking into account what was paid earlier, and so on.

For example, the taxable income of an organization was:

• for January - 90,000 rubles;
• for February - 150,000 rubles;
• for March - 120,000 rubles.

At the end of each month you must pay:

• in February for January: 90,000 * 20% = 18,000 rubles;
• in March for January and February: (90,000 + 150,000) * 20% - 18,000 = 30,000 rubles;
• in April - for January, February and March: (90,000 + 150,000 + 120,000) * 20% - (18,000 + 30,000) = 24,000 rubles.

Object of taxation by income tax - what is it?

The concept of profit for tax purposes is disclosed in Art.
247 Tax Code of the Russian Federation. If you are a Russian organization that is not a member of a consolidated group of taxpayers (CGT), profit for you is the positive difference between income and expenses taken into account for tax purposes. For CGN participants, profit is the amount of total profit of all group members attributable to a specific participant. The profit of foreign organizations that operate in the Russian Federation through permanent representative offices is the income of the representative office reduced by its expenses. For other foreign companies, this is income received from sources in the Russian Federation, determined in accordance with Art. 309 of the Tax Code of the Russian Federation.

Thus, the concept of tax profit is very multifaceted and varies depending on the category of payer.

Find out how to correctly calculate the profit of a Russian company and a foreign company operating through representative offices in ConsultantPlus. If you don't have access to the system, get a free trial online.

See also “Who are the payers of income tax?”

Within the framework of this article, we will consider only the most widespread object of taxation with income tax - the profit of an ordinary Russian organization.

Reporting

Everyone who pays corporate income tax submits a declaration to the Federal Tax Service. The frequency of filing within the reporting year depends on how advance payments are made:

• if monthly, based on actual profit, declarations must be submitted by the 28th of the next month (12 declarations per year);
• if quarterly or once a month, but based on data for the previous period, declarations must be submitted based on the results of the first quarter, half a year, 9 months. The last day of submission is the 28th of the month following the end of the quarter.

Everyone must submit their annual declaration by March 28 of the year following the reporting year. Payment of income tax calculated at the end of the year is also made before this date. That is, income tax for 2021 will need to be paid no later than March 28, 2022.

What is income tax

This direct tax is levied on legal entities, and it is calculated from the amount of final profit generated at the end of the reporting period - from the profitability of the institution obtained after deducting the expenditure part. Collection operations are regulated by Chapter 25 of the Tax Code of the Russian Federation.

Legal entities are required to deduct a certain percentage of their income and send this amount to the budget system of the Russian Federation. Calculating income taxes in 2021 is an example of a critical operation that an accountant must perform correctly. If the fee is calculated with errors, the organization faces penalties from the Federal Tax Service. Our material provides up-to-date information: income tax - calculation, example for dummies, formula and calculation procedure.

So, the payers of the fee are legal entities that receive profit and are subject to the general taxation regime. Foreign enterprises (including those working through Russian representatives) conducting business on the territory of the Russian Federation and receiving income from financial and economic activities in the Russian Federation are required to pay tax. We will demonstrate with an example how to calculate the income tax of an organization that pays the fee.

By law, these categories of taxpayers are exempt from paying tax:

• institutions under special tax regimes (simplified, UTII, Unified Agricultural Tax);
• individual entrepreneurs;
• gambling companies;
• organizations taking part in preparations for large-scale events of national importance (for example, enterprises involved in preparations for the World Cup in Russia).

Regional taxes

Regional taxes, which include transport tax, taxes on gambling and property of organizations, can be regulated both by the Tax Code of the Russian Federation and by laws issued by the authorities of the country's regions, in contrast to federal taxes. The laws of the constituent entities determine the meaning of rates, as well as the availability of certain benefits, specify the terms of payments and submission of declarations.

So, for example, ch. 28 of the Tax Code of the Russian Federation, establishing transport tax rates in paragraph 1 of Art. 361 of the Tax Code of the Russian Federation, in paragraph 2 of Art. 362 of the Tax Code of the Russian Federation indicates that their value can be changed by subjects up or down by 10 times. And the Moscow City Law “On Transport Tax” dated 07/09/2008 No. 33 already sets out the final requirements for calculating the tax, in particular the rates used to calculate the transport tax.

Payment for this type of taxes goes to the budgets of the constituent entities of the Russian Federation.

IMPORTANT! Despite the fact that income tax belongs to the group of federal taxes, payments for it go to 2 budgets: federal and regional (3 and 17%, respectively).

Chapter 25. Corporate income tax

GL 25 Tax Code of the Russian Federation

Comments to Chapter 25 of the Tax Code of the Russian Federation

• Article 246 of the Tax Code of the Russian Federation. Taxpayers
• Article 246.1. Exemption from the duties of a taxpayer of an organization that has received the status of a participant in a project to carry out research, scientific and technological activities
• Article 246.2. Organizations recognized as tax residents of the Russian Federation
• Article 247 of the Tax Code of the Russian Federation. Object of taxation
• Article 248 of the Tax Code of the Russian Federation. The procedure for determining income. Income classification
• Article 249 of the Tax Code of the Russian Federation. Income from sales
• Article 250 of the Tax Code of the Russian Federation. Non-operating income
• Article 251 of the Tax Code of the Russian Federation. Income not taken into account when determining the tax base
• Article 252 of the Tax Code of the Russian Federation. Expenses. Grouping expenses
• Article 253 of the Tax Code of the Russian Federation. Costs associated with production and sales
• Article 254 of the Tax Code of the Russian Federation. Material costs
• Article 255 of the Tax Code of the Russian Federation. Labor costs
• Article 256 of the Tax Code of the Russian Federation. Depreciable property
• Article 257 of the Tax Code of the Russian Federation. The procedure for determining the value of depreciable property
• Article 258 of the Tax Code of the Russian Federation. Depreciation groups (subgroups). Features of including depreciable property in depreciation groups (subgroups)
• Article 259 of the Tax Code of the Russian Federation. Methods and procedure for calculating depreciation amounts
• Article 259.1. The procedure for calculating depreciation amounts when using the linear depreciation method
• Article 259.2. The procedure for calculating depreciation amounts when applying the non-linear depreciation method
• Article 259.3. Application of increasing (decreasing) coefficients to the depreciation rate
• Article 260 of the Tax Code of the Russian Federation. Expenses for repairs of fixed assets and other property
• Article 261 of the Tax Code of the Russian Federation. Expenditures on natural resource development
• Article 262 of the Tax Code of the Russian Federation. Expenses for scientific research and (or) development
• Article 263 of the Tax Code of the Russian Federation. Expenses for compulsory and voluntary property insurance
• Article 264 of the Tax Code of the Russian Federation. Other costs associated with production and (or) sales
• Article 264.1 of the Tax Code of the Russian Federation. Expenses for acquiring rights to land plots
• Article 265 of the Tax Code of the Russian Federation. Non-operating expenses
• Article 266 of the Tax Code of the Russian Federation. Expenses for creating provisions for doubtful debts
• Article 267 of the Tax Code of the Russian Federation. Expenses for creating a reserve for warranty repairs and warranty service
• Article 267.1 of the Tax Code of the Russian Federation. Expenses for the formation of reserves for future expenses allocated for purposes ensuring social protection of people with disabilities
• Article 267.2. Expenses for the formation of reserves for upcoming expenses for scientific research and (or) development
• Article 267.3. Expenses for the formation of reserves for upcoming expenses of non-profit organizations
• Article 267.4. Expenses for the formation of a reserve for future expenses associated with the completion of hydrocarbon production activities at a new offshore hydrocarbon field
• Article 268 of the Tax Code of the Russian Federation. Features of determining expenses when selling goods and (or) property rights
• Article 268.1 of the Tax Code of the Russian Federation. Peculiarities of recognizing income and expenses when acquiring an enterprise as a property complex
• Article 269. Peculiarities of accounting for interest on debt obligations for tax purposes
• Article 270 of the Tax Code of the Russian Federation. Expenses not taken into account for tax purposes
• Article 271 of the Tax Code of the Russian Federation. The procedure for recognizing income using the accrual method
• Article 272 of the Tax Code of the Russian Federation. Procedure for recognizing expenses using the accrual method
• Article 273 of the Tax Code of the Russian Federation. The procedure for determining income and expenses using the cash method
• Article 274 of the Tax Code of the Russian Federation. The tax base
• Article 275 of the Tax Code of the Russian Federation. Features of determining the tax base for income received from equity participation in other organizations
• Article 275.1 of the Tax Code of the Russian Federation. Features of determining the tax base by taxpayers carrying out activities related to the use of facilities of service industries and farms
• Article 275.2. Peculiarities of determining the tax base when carrying out activities related to the production of hydrocarbons in a new offshore hydrocarbon field
• Article 275.3. Features of the formation of the value of property (property rights) by international companies and foreign organizations recognized as tax residents of the Russian Federation
• Article 276 of the Tax Code of the Russian Federation. Features of determining the tax base of participants in a property trust management agreement
• Article 277 of the Tax Code of the Russian Federation. Features of the recognition of income and expenses when transferring property (property rights) to the authorized (share) capital (fund, fund property), as a property contribution of the Russian Federation to state corporations, during a reorganization
• Article 278 of the Tax Code of the Russian Federation. Features of determining the tax base for income received by participants in a simple partnership agreement
• Article 278.1. Features of determining the tax base for income received by members of a consolidated group of taxpayers
• Article 278.2. Features of determining the tax base for income received by participants in an investment partnership agreement
• Article 279. Features of determining the tax base upon assignment (assignment) of the right of claim
• Article 280. Peculiarities of determining the tax base for transactions with securities
• Article 281 of the Tax Code of the Russian Federation. Features of determining the tax base for transactions with state and municipal securities
• Article 282 of the Tax Code of the Russian Federation. Features of determining the tax base for repo transactions with securities
• Article 282.1. Features of taxation when carrying out securities lending transactions
• Article 283 of the Tax Code of the Russian Federation. Carrying forward losses
• Article 284 of the Tax Code of the Russian Federation. Tax rates
• Article 284.1. Features of the application of the 0 percent tax rate by organizations engaged in educational and (or) medical activities
• Article 284.2. Peculiarities of applying a 0 percent tax rate to the tax base determined on transactions with shares (participatory interests in the authorized capital) of Russian organizations
• Article 284.2.1. Peculiarities of applying a 0 percent tax rate to the tax base determined on transactions with shares, bonds of Russian organizations, investment shares that are securities of the high-tech (innovation) sector
• Article 284.3. Peculiarities of applying the tax rate to the tax base determined by taxpayers - participants in regional investment projects included in the register of participants in regional investment projects
• Article 284.8. Features of the application of the 0 percent tax rate by museums, theaters, libraries, the founders of which are constituent entities of the Russian Federation or municipalities
• Article 284.9. Peculiarities of applying the tax rate to the tax base determined by organizations that have the status of a taxpayer - a participant in a special investment contract
• Article 284.3-1. Peculiarities of applying the tax rate to the tax base determined by taxpayers who are participants in regional investment projects, which do not require inclusion in the register of participants in regional investment projects
• Article 284.4. Peculiarities of applying the tax rate to the tax base determined by taxpayers who have received the status of resident of the territory of advanced socio-economic development in accordance with the Federal Law “On Territories of Advanced Socio-Economic Development”
• Article 284.5. Features of the application of the 0 percent tax rate by organizations providing social services to citizens
• Article 284.6. Features of the application of the 0 percent tax rate by organizations engaged in tourism and recreational activities in the Far Eastern Federal District
• Article 284.7. Features of the application of the 0 percent tax rate by international holding companies
• Article 285 of the Tax Code of the Russian Federation. Taxable period. Reporting period
• Article 286 of the Tax Code of the Russian Federation. Procedure for calculating tax and advance payments
• Article 286.1. Investment tax deduction
• Article 287 of the Tax Code of the Russian Federation. Terms and procedure for paying taxes and taxes in the form of advance payments
• Article 288 of the Tax Code of the Russian Federation. Peculiarities of calculation and payment of tax by taxpayers who have separate divisions
• Article 288.1 of the Tax Code of the Russian Federation. Peculiarities of calculation and payment of corporate income tax by residents of the Special Economic Zone in the Kaliningrad Region
• Article 288.2. Peculiarities of tax calculation by participants of regional investment projects included in the register of participants of regional investment projects
• Article 288.3. Peculiarities of tax calculation by participants in regional investment projects that do not require inclusion in the register of participants in regional investment projects
• Article 289 of the Tax Code of the Russian Federation. Tax return
• Article 290 of the Tax Code of the Russian Federation. Features of determining bank income
• Article 291 of the Tax Code of the Russian Federation. Features of determining bank expenses
• Article 292 of the Tax Code of the Russian Federation. Expenses for the formation of bank reserves
• Article 293 of the Tax Code of the Russian Federation. Features of determining the income of insurance organizations (insurers)
• Article 294 of the Tax Code of the Russian Federation. Features of determining the costs of insurance organizations (insurers)
• Article 294.1 of the Tax Code of the Russian Federation. Features of determining the income and expenses of medical insurance organizations - participants in compulsory health insurance
• Article 295 of the Tax Code of the Russian Federation. Features of determining the income of non-state pension funds
• Article 296 of the Tax Code of the Russian Federation. Features of determining the expenses of non-state pension funds
• Article 297 of the Tax Code of the Russian Federation. Invalid as of January 1, 2005.
• Article 297.1. Features of determining the income of credit consumer cooperatives and microfinance organizations
• Article 297.2. Features of determining expenses of credit consumer cooperatives and microfinance organizations
• Article 297.3. Expenses for the formation of reserves for possible losses on loans from consumer credit cooperatives and microfinance organizations
• Article 298 of the Tax Code of the Russian Federation. Features of determining the income of professional participants in the securities market
• Article 299 of the Tax Code of the Russian Federation. Features of determining the expenses of professional participants in the securities market
• Article 299.1. Features of determining the income of clearing organizations
• Article 299.2. Features of determining the costs of clearing organizations
• Article 299.3. Features of determining income from activities related to the production of hydrocarbons in a new offshore hydrocarbon field
• Article 299.4. Features of determining the costs associated with the implementation of hydrocarbon production activities at a new offshore hydrocarbon field
• Article 299.5. Features of determining income and expenses of issuers of Russian depositary receipts
• Article 300 of the Tax Code of the Russian Federation with Commentary
• Article 301 of the Tax Code of the Russian Federation. Urgent transactions. Features of taxation
• Article 302 of the Tax Code of the Russian Federation. Features of the formation of taxpayer income and expenses for transactions with derivative financial instruments traded on the organized market
• Article 303 of the Tax Code of the Russian Federation. Features of the formation of taxpayer income and expenses on transactions with derivative financial instruments not traded on the organized market
• Article 304 of the Tax Code of the Russian Federation. Features of determining the tax base for transactions with derivative financial instruments
• Article 305 of the Tax Code of the Russian Federation. Features of assessment for tax purposes of transactions with derivative financial instruments
• Article 306 of the Tax Code of the Russian Federation. Features of taxation of foreign organizations. Permanent representative office of a foreign organization
• Article 307 of the Tax Code of the Russian Federation. Peculiarities of taxation of foreign organizations operating through a permanent representative office in the Russian Federation
• Article 308 of the Tax Code of the Russian Federation. Features of taxation of foreign organizations when carrying out activities at a construction site
• Article 309 of the Tax Code of the Russian Federation. Peculiarities of taxation of foreign organizations that do not operate through a permanent representative office in the Russian Federation and receive income from sources in the Russian Federation
• Article 309.1. Features of taxation of profits of controlled foreign companies
• Article 310 of the Tax Code of the Russian Federation. Peculiarities of calculation and payment of tax on income received by a foreign organization from sources in the Russian Federation, withheld by a tax agent
• Article 310.1. Peculiarities of calculation and payment of tax in relation to income on government securities, municipal securities, as well as on issue-grade securities issued by Russian organizations, paid to foreign organizations,
• Article 310.2. Request for documents related to the calculation and payment of tax in relation to income from government securities, municipal securities, as well as equity securities issued by Russian organizations, paid
• Article 311 of the Tax Code of the Russian Federation. Elimination of double taxation
• Article 312 of the Tax Code of the Russian Federation. Special provisions
• Article 313 of the Tax Code of the Russian Federation. Tax accounting. General provisions
• Article 314 of the Tax Code of the Russian Federation. Analytical tax accounting registers
• Article 315 of the Tax Code of the Russian Federation. The procedure for calculating the tax base
• Article 316 of the Tax Code of the Russian Federation. Procedure for tax accounting of income from sales
• Article 317 of the Tax Code of the Russian Federation. The procedure for tax accounting of certain types of non-operating income
• Article 318 of the Tax Code of the Russian Federation. The procedure for determining the amount of expenses for production and sales
• Article 319 of the Tax Code of the Russian Federation. The procedure for assessing work in progress balances, finished product balances, and shipped goods
• Article 320 of the Tax Code of the Russian Federation. The procedure for determining expenses for trading operations
• Article 321 of the Tax Code of the Russian Federation. Features of tax accounting by organizations created in accordance with federal laws regulating the activities of these organizations
• Article 321.1 of the Tax Code of the Russian Federation. Lost power. Features of tax accounting by budgetary institutions
• Article 321.2. Features of tax accounting by participants of a consolidated group of taxpayers
• Article 322 of the Tax Code of the Russian Federation. Features of organizing tax accounting of depreciable property
• Article 323 of the Tax Code of the Russian Federation. Features of maintaining tax accounting for transactions with depreciable property
• Article 324 of the Tax Code of the Russian Federation. The procedure for maintaining tax accounting for expenses for repairs of fixed assets
• Article 324.1 of the Tax Code of the Russian Federation. The procedure for accounting for expenses for the formation of a reserve for upcoming expenses for vacation pay, a reserve for the payment of annual remuneration for long service
• Article 325 of the Tax Code of the Russian Federation. The procedure for maintaining tax accounting of expenses for the development of natural resources
• Article 325.1. The procedure for tax accounting of expenses related to ensuring safe conditions and labor protection during coal mining
• Article 326 of the Tax Code of the Russian Federation. The procedure for maintaining tax accounting for futures transactions when using the accrual method
• Article 327 of the Tax Code of the Russian Federation. The procedure for organizing tax accounting for futures transactions when using the cash method
• Article 328 of the Tax Code of the Russian Federation. The procedure for maintaining tax accounting of income (expenses) in the form of interest under loan agreements, credit, bank account, bank deposit, as well as interest on securities and other debt obligations
• Article 329 of the Tax Code of the Russian Federation. The procedure for maintaining tax accounting when selling securities
• Article 330 of the Tax Code of the Russian Federation. Features of maintaining tax accounting of income and expenses of insurance organizations
• Article 331 of the Tax Code of the Russian Federation. Features of maintaining tax accounting of income and expenses of banks
• Article 331.1. Features of tax accounting by budgetary institutions
• Article 332 of the Tax Code of the Russian Federation. Features of maintaining tax accounting of income and expenses when executing a property trust management agreement
• Article 332.1. Features of maintaining tax accounting for expenses on scientific research and (or) development
• Article 333 of the Tax Code of the Russian Federation. Features of maintaining tax accounting of income (expenses) on repo transactions

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