How to calculate the trade fee - this question worries many Moscow entrepreneurs involved in trade. What kind of payment is this, how is it calculated, what benefits are there, and why does the issue of calculating the trade tax bother Muscovites?

What is a trade fee?

Trade tax (TC) is a relatively new (introduced in 2015) payment to the budget for taxpayers engaged in commercial activities. Chapter 33 of the Tax Code of the Russian Federation is dedicated to him. According to the Tax Code of the Russian Federation, this payment can be introduced only in Moscow, St. Petersburg and Sevastopol by adopting the relevant regulations. At the moment (October 2017), such a regulatory act has been adopted only in Moscow - the Law “On Trade Fees” dated December 17, 2014 No. 62. That is why issues related to the Customs Union are of concern mainly to Muscovites. Although residents of St. Petersburg and residents of Sevastopol should not calm down. Recently, the country's leadership has often mentioned the emerging trend towards economic growth, and in this regard, decisions related to increasing the tax burden on business cannot be ruled out in 2018.

Payers of trade tax and the object of taxation

TS payers are organizations and individual entrepreneurs engaged in commercial activities. In accordance with Art. 413 of the Tax Code of the Russian Federation, which for calculating the vehicle includes:

1. The use of stationary and non-stationary retail outlets, both with and without sales floors (with the exception of gas stations without sales floors).
2. Sales of goods from the warehouse.
3. Organization of retail markets.

If an economic entity engaged in trading activities applies a patent taxation system in relation to it or is a payer of the unified agricultural tax, then it is exempt from paying the TC.

The object of taxation of a vehicle is a retail outlet used by a business entity (both stationary and mobile).

IMPORTANT! The object of taxation of a vehicle arises precisely when the object is used to carry out trading activities. The mere fact of having a retail outlet owned or leased is not yet a basis for charging a vehicle.

Taxation period and sales tax rates

The taxation period for the TS is a quarter.

The Tax Code does not determine specific rates for vehicles, granting this right to the authorities of the corresponding city. The Code only establishes two options for calculating the vehicle: a fixed amount for a certain household object or a rate per unit of its area. The Tax Code of the Russian Federation also contains maximum tax rates for the vehicle.

IMPORTANT! For trade objects (except for retail markets), the CU rate should not be more than the cost of a patent for three months for the corresponding type of business activity.

For retail markets, the maximum rate is set at 550 rubles. for 1 sq. m of area, subject to annual indexation by the deflator coefficient.

Now let's look at what TS rates actually exist in the only region where it has been introduced today - in Moscow (Article 2 of Law No. 62).

Vehicle rates in Moscow depend on tariff zones:

• Central Administrative District (CAO) of Moscow;
• areas beyond the Moscow Ring Road (including New Moscow);
• areas inside the Moscow Ring Road (except for the Central Administrative District).

IMPORTANT! The TC rate does not depend on actual revenue or on the period during which trading is carried out. Even if the outlet was open for only one day, the full amount of TC due for the quarter is subject to payment.

Trade tax benefits

Benefits under the Customs Union can be divided into 2 groups - by field of activity and by place of trade (Article 3 of Law No. 62).

Depending on the type of business activity, the vehicle is not paid for:

1. Postal organizations.
2. Autonomous, budgetary and government institutions.
3. Religious organizations (in terms of trade in religious buildings and adjacent land plots).
4. Businesses selling tickets to cinemas, theatres, museums and other cultural institutions, if the revenue from the sale of tickets is at least 50% of the total revenue.
5. When trading through non-stationary objects with the “Print” specialization. The placement of objects must comply with regulations approved by the Moscow government.
6. When providing hairdressing and household services (laundry, dry cleaning, clothing and shoe repair, etc.), related trade is not subject to TC if it is carried out on an area not exceeding 10% of the total area of ​​the premises used for the main type of economic activity.
7. In the retail trade of books, newspapers, magazines, if the share of revenue from their sale for the billing period is at least 60% of the total revenue of the outlet.
8. When selling goods through vending machines.
9. If the outlet is a gas station that does not have a sales area.

At the place of trade the vehicle is not paid:

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• When trading at fairs.
• When trading on the territory of retail markets, in this case the TS is paid by the market organizers.
• In peddling trade carried out on the premises of autonomous, budgetary and government institutions.
• When trading in the territory of the agri-food cluster (AIC). The concept of agrarian and industrial complex is contained in clause 10 of Art. 1 of the Moscow Law “On Food Security of the City of Moscow” dated July 12, 2006 No. 39. According to this regulatory act, agrarian and industrial complex is understood as a form of interaction between the management organization and other business entities engaged in the production and circulation of agricultural products on a land plot owned by the management organization.

The procedure for calculating and paying the trade tax

First of all, the taxpayer must register as a vehicle payer. For this purpose, a special notification is submitted, approved by order of the Federal Tax Service of the Russian Federation dated June 22, 2015 No. ММВ-7-14/249@. You can download it from the link.

The same order approved the forms of notifications submitted when changing the parameters of an object (for example, the area of ​​a trading floor) and in the event of deregistration of an object upon termination of economic activity.

You can view and download the notice of deregistration of an object on the Federal Tax Service website using the link.

The notification is submitted to the tax office at the place of registration of the business facility used for trading. If there are several such objects and they are located in different areas of the city, then all of them are indicated in one notification. The document must be submitted to the tax office in whose service area there is a business facility listed first in the notification (letter of the Federal Tax Service of the Russian Federation dated June 16, 2015 No. GD-4-3/10382@).

If trade is carried out without the use of household real estate, then the notification is submitted at the place of registration of the legal entity or at the place of residence of the entrepreneur.

The notification period is 5 working days from the date of commencement of trading activities.

If a businessman stops trading at a particular facility, then, in order not to incur extra costs for paying the vehicle, he needs to submit an application for deregistration to the same inspectorate where the registration documents were submitted. The activity will be considered terminated from the date specified in the application.

The amount of the vehicle depends not on the number of days during which trading activity was carried out, but on the very fact of its conduct during the quarter (even if only one day). Therefore, from the point of view of cost optimization, it is better, if possible, to start business activities at the beginning of the quarter, and to complete them at the end.

How to calculate trading fee in 2018?

The calculation of the vehicle in 2018 is carried out by the taxpayer independently. To do this, you need to multiply the vehicle rate by the physical parameter of the object. This parameter can be either the number of household objects of a given type (if the object itself is taxed), or the area of ​​the household object (if a unit of area is taxed for this type of retail outlets).

The deadline for payment of the vehicle is until the 25th day of the month after the end of the billing quarter.

Example

Individual Entrepreneur Semyon Fedorovich Smolentsev owns the following retail outlets:

1. A store with an area of ​​70 sq. m in New Moscow.
2. Two pavilions with an area of ​​30 sq. m and 35 sq. m inside the Moscow Ring Road (outside the Central Administrative District).
3. A stall in the Central Administrative District.

How does S. F. Smolentsev calculate the trading fee:

1. per store - 21,000 rubles. + (50 rub. × 20 sq. m.) = 22,000 rub.
2. For pavilions - 2 × 30,000 rubles. = 60,000 rub.
3. For a stall - 1 × 81,000 rubles. = 81,000 rub.

The total amount of TC for the quarter payable by S. F. Smolentsev:

22,000 + 60,000 + 81,000 = 163,000 rubles.

The impact of the trade tax on the calculation of other taxes

It is clear that any businessman is not happy about the prospect of increasing tax payments for his company. But in the case of a vehicle, these costs can be offset by reducing payments on other taxes.

The Tax Code of the Russian Federation allows entrepreneurs to reduce the personal income tax due for payment by the amount of the vehicle (clause 5 of Article 225). Also, the amount of the vehicle, depending on the applied taxation regime, can be included in the costs taken when calculating the income tax (clause 10, article 286) or the simplified tax system (the object “income minus expenses”, subclause 22, clause 1, article 346.16 Tax Code of the Russian Federation). If, according to the simplified tax system, the taxpayer has chosen the object “income”, then he can reduce the tax payable by the amount of the vehicle paid (clause 8 of article 346.21 of the Tax Code of the Russian Federation).

However, this rule applies only if the relevant notification was submitted in a timely manner for the relevant business facility. The mere fact of paying the vehicle does not give the right to include it in costs or reduce tax payments.

If you are planning to engage in trading activities in Moscow, then in order to correctly calculate and pay the vehicle, you need to do the following:

1. Find out if you need to calculate it at all. That is, check whether your type of business activity or planned place of trade is included in the preferential lists.
2. If you still need to pay for the vehicle, first of all, promptly (within 5 working days from the date of purchase of the object) submit a notification of tax registration.
3. Determine which category your outlet belongs to and which tariff zone - place of sale. Based on this data, you will find out the tax rate and the physical parameter to which it applies.
4. Calculate the amount of vehicle payable to the budget by multiplying the rate by the physical parameter (number of objects or area of ​​the sales floor).
5. Pay the vehicle on time - before the 25th day of the month following the reporting quarter.

If you trade in Sevastopol or St. Petersburg, follow local legislation, since these cities may also establish a vehicle.

From July 1, 2015, local governments have the opportunity to establish an additional trade tax for certain categories of entrepreneurs. Consequently, it is planned to apply it to organizations and individual entrepreneurs (IEs) engaged in the sale of goods.

The 2018 trading tax is already in effect. Let’s figure out who is at risk and how much more these people have to pay into the budget.

Definition

To introduce a new tax contribution, the legislator had to introduce a separate chapter into the Tax Code - the 33rd. It bears the same name as the collection itself (TC). The text of the chapter states that the right to introduce this type of burden on enterprises and individual entrepreneurs is granted to regional and local authorities of federal cities:

1. Moscow;
2. St. Petersburg;
3. Sevastopol.

A new tax applies to enterprises and individual entrepreneurs engaged in trade. But not all participants in economic activities engaged in the sale of their products or resale are subject to the provisions of this chapter of the Tax Code of the Russian Federation.

Definition: trade is an additional fee levied by decision of local authorities in the appropriate budget from participants in economic activities engaged in trade.

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What is taxed

The essence of the law is the principle that links tax deductions not with the volume of transactions, but with the fact of their implementation. From this follow the following rules:

1. The payers are the persons carrying out the purchase and sale, and not the owners of the premises.
2. The amount of tax depends not on the income side of the balance sheet, but on:
   • point area;
   • its type (stationary, mobile);
   • location and other factors.

Important: payments are made regularly - once a quarter.

Payer accounting

A notification form for registration has been established for payers. Therefore:

1. The entrepreneur is required to submit an application to the tax authorities using Form TS-1:
   • within five days from the start of the relevant activity;
   • at the location of the sales area;
   • at the place of residence of the individual entrepreneur (in terms of enterprises - for mobile points);
2. application form:
   • in person on paper;
   • by mail;
   • via an Internet connection on the official website of the Federal Tax Service;
3. when changing data (area, location, etc.), the following is supplied:
   • application for deregistration;
   • TS form -1 with new data.

For information: if there are several retail outlets, then only one form TC -1 is submitted. Moreover, the addressee will be the tax authority in whose jurisdiction the first trading floor from the list is located.

After processing the application, the tax authority issues the applicant a corresponding certificate.

Punishment for violating deadlines

Tax authorities monitor compliance with current legislation. In addition, in the capital, the Department of Economic Development and Trade is responsible for monitoring the implementation of the Customs Union. Specialists from these government agencies carry out the following activities:

• track by documents which economic entities have not submitted applications;
• carry out on-site inspections.

For violation of the deadline for filing a notification, the following punishment is imposed:

• penalties for illegal trading in the amount of 10% of turnover, but not less than 40,000 rubles;
• an additional fine of 200 rubles.

Advice: you must have one of the following documents at the point of sale and purchase:

• proof of sending a notification in form TS -1 to the tax office;
• received certificate.

How much to pay

The calculation of payments to the local budget is entrusted to the payer. In this case, a person must rely on regional legislation. For example, in the capital the following rates are set:

Watch the video about paying the trade fee

On the same topic

E.A. Sharonova, economist

Trade fee and tax reduction: two things compatible?

How to take into account trade tax under different tax regimes

ATTENTION

This year, the trading fee is set only for those who trade in Moscow.

As we remember, it was promised that conscientious taxpayers would certainly not feel an increase in the tax burden from the introduction of a trade tax. Since the amount of the fee paid will offset other taxes - income tax, tax under the simplified tax system, personal income tax website of the Department of Labor and Social Protection of the Population of the City of Moscow; RIA Novosti website.

About who should prepare to pay the fee and who should not, what is the object of taxation, how and when to pay the fee, what documents and to what inspection to submit to trade tax payers, read: ;

; At first glance, it turns out that this is so. After all, the ban on reducing taxes on the collection is provided only for those organizations and individual entrepreneurs that have not themselves registered as payers of the trade tax. pp. 1, 2 tbsp. 416, paragraph 10 of Art. 286, paragraph 8 of Art. 346.21, paragraph 5 of Art. 225 Tax Code of the Russian Federation . That is, they acted in bad faith by failing to submit a notification to the tax office and thereby trying to evade paying the fee. Moreover, this prohibition will remain in place even after forced registration and collection by tax authorities of the fee based on information received from the Department of Economic Policy and Development of Moscow.

clause 1 art. 416, paragraph 3 of Art. 417, paragraph 2 of Art. 418 Tax Code of the Russian Federation; Art. 4 Law of Moscow dated December 17, 2014 No. 62; Letter of the Federal Tax Service dated June 26, 2015 No. GD-4-3/11229@ (clause 6.2) (hereinafter referred to as Letter No. GD-4-3/11229@) And those who registered, even if late (submitted a notification to the Federal Tax Service untimely), seem to have no problems reducing taxes on the paid trade tax.

Letter No. GD-4-3/11229@ (clause 6.2) If you registered as a trade tax payer by mistake, then you need to submit an application for deregistration to the Federal Tax Service. There will be no sanctions from tax authorities. You can submit an application in any form, indicating the name of the organization (full name of the entrepreneur), TIN and the reasons for its submission. This application must be accompanied by a copy of the erroneously submitted registration notice. After this, the Federal Tax Service will deregister you on the same date that it registered you as a trade tax payer. In this case, the collection amounts accrued by tax authorities will be reversed in the information system of the tax inspectorate and.

Letter of the Federal Tax Service dated August 20, 2015 No. GD-4-3/14721@

Let's see what actually happened. But first, let us recall the procedure for paying the fee, since its accounting for tax purposes depends on this.

When and where to pay the trade fee The trading fee must be paid no later than the 25th day of the month following the reporting quarter. clause 2 art. 417, Art. 414 Tax Code of the Russian Federation . That is, the fee for the third quarter of 2015 must be transferred no later than October 26, 2015 (October 25 is a day off - Sunday).

clause 6 art. 6.1 Tax Code of the Russian Federation Letters of the Federal Tax Service No. GD-4-3/11229@ (clauses 1.1, 3.1), dated June 16, 2015 No. GD-4-3/10382@:

• <если>the organization/individual entrepreneur is registered as a trade tax payer in Moscow at the location of the immovable object of trade, then in the payment order you must indicate the details of the payee and the OKTMO code at the place of registration as a trade tax payer. That is, the details of the Moscow Federal Tax Service where the notification was submitted;
• <если>the organization/individual entrepreneurs trade through non-stationary retail network facilities (for example, through trade stalls, pavilions, kiosks, auto stores (auto shops, trailers), auto cafes, carts, trays, etc. clause 1.7.1 of the Procedure, approved. Decree of the Moscow Government dated June 30, 2015 No. 401-PP; clause 4 of the Procedure, approved. Decree of the Moscow Government dated 02/03/2011 No. 26-PP) and are registered as a trade tax payer at their location/place of residence, then the payment order must indicate the details of the payee at the place of registration, and the OKTMO code at the place of trading activity.

ATTENTION

Trade tax is paid according to BCC 182 1 05 05010 02 1000 110 to the budget of Moscow Appendix No. 3 to the Order of the Federal Tax Service dated December 27, 2012 No. ММВ-7-1/1004@.

What happens to those who are registered in another region, for example in the Moscow region, but trade in Moscow? As trade tax payers, they will be registered with their Federal Tax Service Inspectorate of another region, for example the Moscow region and Letter of the Federal Tax Service dated June 16, 2015 No. GD-4-3/10382@. In this regard, in payments for payment of trade tax, they must indicate the details of their Federal Tax Service (for example, in the Moscow region), and the OKTMO code of the Moscow region where the non-stationary trade facility is installed (trading tent, auto shop, etc.).

How organizations on OSNO reduce tax collection

The order should be like this clause 10 art. 286 Tax Code of the Russian Federation.

You can reduce the trade tax not from the entire amount of the advance payment/income tax calculated based on the results of the reporting/tax period, but only from the portion that goes to the regional budget, that is, to the budget of Moscow, at a rate of 18%. So the 2% must be paid in full to the federal budget. clause 1 art. 284 Tax Code of the Russian Federation.

It is possible to reduce the advance payment/tax on a collection only if both the collection and “profitable” payments are paid to the Moscow budget.

If an organization is registered with the Federal Tax Service in another region, but trades in Moscow through objects of a non-stationary trading network, at the location of which not created separate divisions, then it pays income tax to the budget of another region, not Moscow. Accordingly, it cannot in any way reduce the tax of another region on trade fees. And if this is your situation, you don’t need to read this section further.

About when an organization is obliged to register an OP, read:

If an organization trades through a real estate property, then it forms an OP at its location and pays advance payments/taxes to the Moscow budget based on the share of profit attributable to this OP clause 2 art. 11, sub. 3 p. 2 art. 23, paragraph 1, art. 83, paragraph 2 of Art. 288 Tax Code of the Russian Federation. In this case, she can reduce the Moscow tax on the trade fee.

The advance payment/tax can only be reduced by those collection amounts that listed before the date of payment of the advance payment/income tax. And this means that clause 1 art. 287, para. 3, 4 tbsp. 289, paragraph 2 of Art. 417 Tax Code of the Russian Federation; Letter of the Federal Tax Service dated August 12, 2015 No. GD-4-3/14174@ (clause 1) (hereinafter referred to as Letter No. GD-4-3/14174@):

• the advance payment of income tax for 9 months of 2015 can be reduced by the amount of the trading fee for the third quarter if it is paid no later than October 28, 2015;
• income tax for 2015 can be reduced by the amount of the trade fee paid for both the third and fourth quarters, provided that the fees are paid no later than March 28, 2016;
• if the trade fee for the fourth quarter of 2015 was paid after the tax payment deadline for the year (after 03/28/2016), then the calculated advance payment for the first quarter of 2016 can be reduced by it. The Federal Tax Service also agreed with this Letter No. GD-4-3/14174@ (item 1). So part of the sales tax for the previous year will not be lost, it can be taken into account in the next year.

The difference between the amount of the “profitable” advance payment/tax and the amount of the collection must be paid to the Moscow budget. If it turns out that the amount of the advance payment for 9 months of 2015 is equal to the amount of the fee paid for the third quarter of 2015, then you will not have to pay anything to the budget.

As the tax service explained, the trade tax when calculating income tax is taken into account within the calculated advance payment/tax Letter No. GD-4-3/14174@ (item 1). For example, if for the third quarter the fee was paid in the amount of 40,500 rubles, and the calculated advance payment for 9 months of 2015 amounted to 35,000 rubles, then the remaining amount of the fee for the third quarter (5,500 rubles) plus another fee for the fourth quarter quarter (RUB 40,500), it will be possible to reduce the tax for 2015 (but again within the limits of the tax amount).

If you make a loss for the year, then it is clear that you will have nothing to reduce. But you will pay the trading fee to the budget.

Since the current form of the income tax return does not contain special lines for accounting for trade taxes, the Federal Tax Service proposes to reflect the amounts of the fee in the lines intended to indicate the amounts of tax paid outside the Russian Federation and counted towards the regional tax. Letter No. GD-4-3/14174@ (item 2):

• <если>the organization does not have separate divisions - in lines 240 and 260 of sheet 02;
• <если>the organization has OP for which a separate application is submitted - in line 090 of Appendix No. 5 to sheet 02;
• <если>the organization is part of the consolidated group of taxpayers (CGT) - in line 090 of Appendix No. 6 to sheet 02.

As you understand, if an organization has paid a tax outside the Russian Federation, which it has the right to offset, then in one line of the declaration one total amount will be indicated, which includes both this tax and the trade tax. And if this amount is greater than the advance payment/tax payable to the Moscow budget, then, as the Federal Tax Service explains, in this case the organization itself must choose what it will reduce the payment/tax by: by one amount or by two at once - then in what proportion and appendices 1, 2 to Letter No. GD-4-3/14174@. At the same time, the Federal Tax Service, using digital examples, showed how in a “profitable” declaration it is necessary to reduce the advance payment/tax on the paid trade tax for organizations located in Moscow and having/not having an OP, as well as organizations included in the KGN appendices 1, 2 to Letter No. GD-4-3/14174@.

How simplifiers reduce tax collection

The procedure for accounting for trade tax for simplifiers will be different depending on the chosen object of taxation.

Accounting for collection under the object “income”

Simplified people with the object “income” for trade tax reduce the advance payment/tax under the simplified tax system in this order clause 8 art. 346.21 Tax Code of the Russian Federation.

It is possible to reduce the advance payment/tax under the simplified tax system for a trade tax only if both the fee and the “simplified” tax are paid to the Moscow budget. And this is only possible when the organization/individual entrepreneur, both as a taxpayer and as a payer of the trade tax, is registered with the Moscow inspectorates, even if they are different. If an organization/individual entrepreneur is registered in another region, for example in the Moscow region, and conducts trading activities in Moscow, then they are deprived of the opportunity to reduce the “simplified” trade tax. Indeed, in this case, the fee is paid to Moscow, and the advance payment/tax under the simplified tax system - at the location of the organization / place of residence of the individual entrepreneur - to the budget of another region, for example the Moscow region and clause 6 art. 346.21 Tax Code of the Russian Federation. Which has already been confirmed by the Ministry of Finance and the Federal Tax Service Letters of the Ministry of Finance dated July 15, 2015 No. 03-11-09/40621; Federal Tax Service dated August 12, 2015 No. GD-4-3/14230.

Also, an organization will not be able to reduce the “simplified” collection tax if its separate division is registered in Moscow, and its head division is registered with the Federal Tax Service of another region, for example, the Moscow region. Indeed, in this case, the fee and tax will be transferred to different budgets.

The advance payment/tax under the simplified tax system calculated for the reporting/tax period can be reduced by the amount of the trade fee paid during this reporting/tax period. This means that for the trade fee paid for the third quarter, for example, 10.23.2015, the tax can be reduced under the simplified tax system for 2015. And for the fee for the fourth quarter, paid, for example, 01.22.2016, the advance payment for the first quarter is reduced 2016

In ch. 26 of the Tax Code says that simplifiers “in addition to the reduction amounts established by clause 3.1” Art. 346.21 Tax Code, may reduce the advance payment/trading fee tax clause 8 art. 346.21 Tax Code of the Russian Federation. And as you know, “profitable” simplifiers reduce these payments by insurance contributions to the Pension Fund, Compulsory Medical Insurance Fund, Social Insurance Fund, sickness benefits paid to employees, etc. Moreover, for simplified employers there is a restriction: they cannot reduce contributions and benefits by more than 50% "simplified" tax. This raises the question: is the trade tax taken into account in this limitation or not?

To the delight of taxpayers, the Ministry of Finance and the Federal Tax Service clarified that when reducing the “simplified” trade tax, the 50% limit does not apply. It applies only to the amounts specified in clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation, that is, for contributions to the Pension Fund, Compulsory Medical Insurance Fund, Social Insurance Fund, for sick leave, etc. Letters of the Ministry of Finance dated July 15, 2015 No. 03-11-10/40730 (question 9);

Thus, simplifiers with the object “income” reduce the advance payment/tax like this.

Organizations/individual employers first deduct from the calculated advance payment/tax the amount of insurance contributions to the Pension Fund, Compulsory Medical Insurance Fund, Social Insurance Fund, sick leave paid to employees and others, but not more than 50% of the tax amount. And then the amount of the trade tax paid is subtracted from the remaining amount of the advance payment/tax (down to zero).

But entrepreneurs working without employees reduce the advance payment/tax under the simplified tax system by insurance premiums paid for themselves without any restrictions clause 3.1 art. 346.21 Tax Code of the Russian Federation. So they deduct from the calculated advance payment/tax the entire amount of contributions and the entire amount of the sales tax.

But if the amount of the fee paid during the year turns out to be more than the amount of tax calculated for this year, then the remaining part of the fee will not be taken into account in another year. clause 8 art. 346.21 Tax Code of the Russian Federation.

Not without a fly in the ointment. If a simplifier, in addition to trading, also conducts other types of activities, then, according to the regulatory authorities, he needs to keep separate records and calculate the advance payment/tax under the simplified tax system specifically from trading activities. After all, by the amount of the trade fee, you can reduce the amount of tax calculated under the simplified tax system only for the type of business activity in respect of which the trade fee is established. And if earlier employees of the Ministry of Finance unofficially expressed that the tax under the simplified tax system, calculated for all types of activities of the simplified tax system, can be reduced on the trade fee (see,), then later the financial department issued clarifications that separate accounting is necessary and the tax calculated on the fee is reduced specifically on trading activities and , . And the Federal Tax Service brought these clarifications to local inspections for use in their work. Letter of the Federal Tax Service dated August 12, 2015 No. GD-4-3/14233.

But having said “a”, the regulatory authorities did not say “b”. After all, then, between trading activities and its other types, it is necessary to divide both insurance premiums and paid benefits for employees engaged in different types of activities. Otherwise, the tax will be reduced incorrectly. Moreover, the Ministry of Finance and the Federal Tax Service were silent about how to maintain this separate accounting. If employees cannot be attributed to a specific type of activity, it is likely that the amount of contributions paid and benefits paid attributable to trading activities should be divided in proportion to the income from trading activities in the total income of the simplifier. We have already asked a specialist from the Ministry of Finance about this, and as soon as they answer us, we will inform you.

Accounting for fees for the object “income minus expenses”

The Ministry of Finance and the Federal Tax Service believe that simplifiers with the object “income minus expenses”, the amount of paid trade tax should be taken into account in expenses on the basis of subclause. 22 clause 1 art. 346.16 of the Tax Code of the Russian Federation (as the amount of fees paid in accordance with the legislation on taxes and fees x) Letters of the Ministry of Finance dated July 23, 2015 No. 03-11-09/42494, dated March 27, 2015 No. 03-11-11/16902; Federal Tax Service dated August 14, 2015 No. GD-4-3/14386@. That is, the tax/advance payment itself cannot be reduced by the trade fee.

And although at first glance this seems unfair, the position of the regulatory authorities has advantages for those who simplify things with the object “income minus expenses”:

;

there is no need to keep separate records and determine profit specifically from trading activities;

if a loss is incurred, the fee will still be expensed and thereby increase the amount of loss that can be carried forward.

How entrepreneurs at OSNO reduce personal income tax collection

Entrepreneurs applying the general taxation regime take into account the trade tax as follows: clause 5 art. 225 Tax Code of the Russian Federation:

• personal income tax calculated at the end of the year at a rate of 13% can be reduced by the amount of the trade tax paid this year;
• It is possible to reduce personal income tax on sales tax only if the individual entrepreneur is registered with the Federal Tax Service in Moscow (at his place of residence) and conducts trading activities in Moscow. If an individual entrepreneur is registered with the Federal Tax Service in another region, for example in the Moscow region (at his place of residence), and conducts trading activities in Moscow (no matter through real estate or through non-stationary retail chain facilities), then he cannot reduce personal income tax by fee paid;
• There is no requirement to reduce personal income tax on trade tax, calculated specifically from trading activities. So if an individual entrepreneur is engaged in several types of activities, then he will not have to keep separate records;
• the amount of trade tax deducted from personal income tax cannot be greater than the amount of the tax itself. If at the end of the year the amount of the fee is greater than the personal income tax calculated for this year, then the amount of the fee is not carried forward to the next year. And if at the end of the year the individual entrepreneur receives a loss, then he will have nothing to deduct the fee from.

Unlike other payers of the trade tax, in terms of diverting money to pay the fee, individual entrepreneurs are at a disadvantage. After all, he must pay a fee quarterly throughout the year, and he will be able to reduce his personal income tax by it only next year, when he submits the 3-personal income tax declaration for the past year.

While simplifiers and organizations on OSNO can take into account the trade fee quarterly - reduce advance payments calculated based on the results of the reporting periods by the paid trade fee.

As we can see, the tax burden will increase for some due to the introduction of a trade tax.

As for unscrupulous tax payers who have not yet registered, they, as the head of the Moscow Department of Economic Policy and Development assures, will be identified and will not be able to hide.

By the way, the other day the tax service told how inspectors will punish those who carry out trading activities on the territory of Moscow, but did not register with the Federal Tax Service as a payer of trade tax (did not submit a notification) or did so untimely Letter of the Federal Tax Service dated August 18, 2015 No. SA-4-7/14504@:

• <если>If an organization or individual entrepreneur submits a notification of registration late, they will be fined for failure to timely submit information necessary for tax control. And such responsibility exists both in the Tax Code (tax) and in the Code of Administrative Offenses (administrative). In this regard, the organization itself may be fined 200 rubles. clause 1 art. 126 Tax Code of the Russian Federation, and its manager and chief accountant for 300-500 rubles. Part 1 Art. 15.6 Code of Administrative Offenses of the Russian Federation But the inspectorate can only fine an entrepreneur under the Tax Code. After all, an individual entrepreneur cannot be held administratively liable for some tax violations. note to art. 15.3 Code of Administrative Offenses of the Russian Federation. So the entrepreneur will get off with only 200 rubles;
• <если>the organization or individual entrepreneur will not submit a notification, but will conduct trading activities without registering, then the punishment is more severe - a fine in the amount of 10% of the income received during the period of conducting trading activities without submitting a notification, but not less than 40,000 rubles. clause 2 art. 416, paragraph 2 of Art. 116 Tax Code of the Russian Federation But such a fine is possible only if the tax authorities have evidence of the activity. And as the Federal Tax Service previously explained, such evidence may be an act on the identification of a new object subject to trade tax, which they will receive from the Department of Economic Policy and Development of Moscow Letter No. GD-4-3/11229@ (clause 7.1).

The trade fee requires deregistration of the payer according to a certain procedure established in the Tax Code of the Russian Federation. From our article you will learn about the procedure for deregistering a company that is no longer a tax payer with the Federal Tax Service.

What is the procedure for deregistering a trade tax payer?

Deregistration of a trade duty (TC) payer is a procedure that can be carried out in 2 ways:

1. A company that has the right to deregister under a vehicle can send a notification to the Federal Tax Service in the prescribed form - TS-2, approved by order of the Federal Tax Service of the Russian Federation dated June 22, 2015 No. ММВ-7-14/249. The trade fee waiver date will be as stated in this notice.

NOTE! A taxpayer who has ceased activities subject to the trade tax, but has not submitted a notification in Form TS-2, is not relieved of the obligation to pay the trade tax.

2. Deregistration of a vehicle can be carried out without the participation of the taxpayer - on the basis of information about the cancellation of the act certifying the identification of the taxable vehicle object by the authority that provided information about the relevant object to the Federal Tax Service. At the same time, upon deregistration with the Federal Tax Service as a vehicle payer, the company will receive a corresponding notification from the tax authorities. The Federal Tax Service sends a similar document to individual entrepreneurs and organizations that are deregistered under the TS, sending the tax authorities the TS-2 form.

The TC must be paid by all legal entities and individual entrepreneurs (in those cities of the Russian Federation where the corresponding fee has been introduced, and this is only Moscow for now) that make sales through:

• retail facilities that are not trading floors and are not used at gas stations;
• objects of retail chains classified as non-stationary;
• objects of retail chains with the corresponding type of halls, classified as stationary.

How many times to pay the vehicle if the outlet stopped and resumed work in one quarter, read Here .

The tax legislation of the Russian Federation also provides for the collection of TC from firms trading from warehouses and in retail markets, but so far in practice this norm has not been applied anywhere in Russia.

In turn, the right to deregister the trade tax is provided for companies that:

• are not engaged in retail trade (stop engaging in it);
• work in the form of individual entrepreneurs on the patent taxation system (switched to PSN);
• represent the agricultural industry and work under the Unified Agricultural Tax.

At the same time, sellers who initially work as individual entrepreneurs on the PSN and farmers may not even register as TS payers.

Let's consider how the procedure for deregistration at the initiative of a trading company using the TS-2 notification is carried out in practice.

Notification of deregistration with the Federal Tax Service: nuances of filling out

Form TS-2 consists of a title page and is submitted in the event of termination of all types of business activities using trade objects in respect of which a trade fee has been established. Despite the simplicity of the structure of the TS-2 form, there are a number of nuances associated with filling it out. Form TS-2 can be filled out by the taxpayer in 2 ways - manually with a ballpoint pen or on a computer. In this case, all its fields must be filled in, unless otherwise provided in the regulatory legal acts. In cases where it is not necessary to enter data in any field (or there is none), dashes are placed in the corresponding fields. When filling out the form on a computer, there is no need to enter dashes, since the fields can be left blank.

You need to enter information into the TS-2 form by placing each character in a separate cell, starting with the very first one on the left. Characters must be entered in capital letters using a pen. When filling out the form on a PC, you must use Courier New font, size 16 or 18, in capital letters mode. The day, month and year that indicate the date the document was compiled are separated by a dot. It is unacceptable to correct errors in the TS-2 form using a proofreader.

What information is indicated in the TS-2 form

The taxpayer’s task is to correctly reflect on the 1st page of the TS-2 form such information as:

• TIN and KPP (for individual entrepreneurs - only TIN);
• tax authority code;
• the date of termination of the type of activity involving an object subject to TC taxation;
• name of the legal entity or full name of the entrepreneur;
• OGRN or OGRNIP;
• if the TS-2 form is submitted to the Federal Tax Service not personally by the owner of the company or individual entrepreneur, but by power of attorney, the total number of sheets on which this power of attorney is issued is indicated;
• the name of the document certifying the authority of the representative of the company or individual entrepreneur;
• code indicating the status of the person submitting the TS-2 form to the Federal Tax Service;
• Full name of the head of the company, individual entrepreneur or their representatives, their Taxpayer Identification Number - if available;
• telephone number, email address of the person who submitted the TS-2 form to the Federal Tax Service.

The title page of the document also contains the date of completion and the signature of the person who submitted the TS-2 form to the tax authorities.

You can download the TS-2 form on our website.

BEHIND THE LETTER OF THE LAW

Practicing lawyer, head of the legal department of Infa LLC

New local tax: trade tax

Last year, the Russian Ministry of Finance developed a draft amendment to the Tax Code of the Russian Federation; it was planned to introduce a sales tax from January 1, 2015. However, the Russian Government refused to introduce it. But to solve budgetary problems, a trade tax was invented.

The definition of the concept of “collection” for the purposes of applying tax legislation is given in paragraph 2 of Art. 8 of the Tax Code of the Russian Federation: a fee is understood as a mandatory contribution collected from organizations and individuals, the payment of which is one of the conditions for the performance of legally significant actions in relation to fee payers by state bodies, local government bodies, other authorized bodies and officials, including the granting of certain rights or issuance of permits (licenses).

This definition was supplemented by Federal Law No. 382-FZ of November 29, 2014 (hereinafter referred to as Law No. 382-FZ). According to the definition given in Chap. 33 of the Tax Code of the Russian Federation, a trade tax is a mandatory contribution levied on organizations and individuals, the payment of which is conditional on the implementation of certain types of business activities within the territory in which the fee is introduced. Trade tax refers to local taxes and fees.

GOOD TO KNOW

Federal Law No. 382-FZ expanded the list of local taxes and fees: a trade tax was added to the land tax and property tax for individuals.

From the above definition, the following characteristics of the trade fee can be distinguished:

• this is a mandatory payment for all organizations and individuals;
• it is paid only when carrying out certain types of business activities established by the Tax Code of the Russian Federation;
• it is paid only if the specified type of activity is carried out in the territory in which this fee is introduced.

IMPORTANT IN WORK

A trade fee is a payment for the right to trade any goods at trade sites.

Who is the payer of the trade tax?

Payers of the fee are organizations and individual entrepreneurs carrying out types of business activities on the territory of a municipality, in respect of which the specified fee is established by the regulatory legal act of this municipality, using movable and (or) immovable property on the territory of this municipality.

There are exceptions to this rule. The following are exempt from paying the trade tax:

• individual entrepreneurs using PSN;
• taxpayers applying the taxation system for agricultural producers (UST).

In addition, organizations and entrepreneurs selling retail in territories where the trade tax will be introduced will not be able to apply UTII for this type of activity.

ORIGINAL SOURCE

For the purpose of paying the trade tax, the activities of organizing retail markets are considered to be trading activities.

Clause 3 of Art. 413 Tax Code of the Russian Federation.

What types of activities are subject to trade tax?

As we noted above, the trade tax is paid only when carrying out certain types of business activities defined by the Tax Code of the Russian Federation. The fee is established in relation to the implementation of trading activities at trading facilities.

Trading activities include four types of trade:

1) trade through objects of a stationary retail network that do not have sales areas (with the exception of objects of a stationary distribution network that do not have sales areas, which are gas stations);

2) trade through objects of a non-stationary trading network;

3) trade through stationary retail chain facilities with trading floors;

4) trade carried out by releasing goods from the warehouse.

In addition, for the purpose of paying the trade tax, the activities of organizing retail markets are equated to trading activities.

The legislator considered it necessary to prescribe the concepts used for the purposes of applying Ch. 33 Tax Code of the Russian Federation:

• trade - a type of business activity associated with retail, small wholesale and wholesale purchase and sale of goods, carried out through the objects of a stationary trading network, non-stationary trading network, as well as through warehouses;
• activities for organizing retail markets - the activities of market management companies, determined in accordance with the provisions of Federal Law dated December 30, 2006 No. 271-FZ “On retail markets and on amendments to the Labor Code of the Russian Federation.”

In which regions of the Russian Federation will the trade tax be paid?

What can reassure business entities in connection with the introduction of a trade tax is, perhaps, the fact that it is not being introduced throughout the entire territory of the Russian Federation.

In the federal cities of Moscow, St. Petersburg and Sevastopol, the fee is established by the Tax Code of the Russian Federation and the laws of the specified constituent entities of the Russian Federation, is put into effect and ceases to be in effect in accordance with the Tax Code of the Russian Federation and the laws of the specified constituent entities of the Russian Federation, and is obligatory for payment in the territories of these constituent entities of the Russian Federation.

The trade tax can be introduced in the federal cities of Moscow, St. Petersburg and Sevastopol no earlier than July 1, 2015. Thus, the trade tax will not be introduced in other regions of the Russian Federation for now.

IMPORTANT IN WORK

In municipalities that are not part of the federal cities of Moscow, St. Petersburg and Sevastopol, a trade tax can be introduced only after the adoption of the corresponding federal law.

What is the procedure for calculating and paying the trade tax?

Since we are talking about a trade fee, and not a tax, instead of the usual term “tax period” we use “taxation period”, and instead of “object of taxation” - the object of taxation.

Object of taxation. The object of taxation is the use of an object of movable or immovable property (hereinafter referred to as the object of trade) for the fee payer to carry out the type of business activity in respect of which the fee is established, at least once during the quarter.

The legislator identified the following concepts:

• date of origin of the object of taxation - the date when the object of trade began to be used to carry out the type of business activity in respect of which the fee is established;
• date of termination of the object of taxation - the date when the object of trade ceased to be used to carry out the type of business activity in respect of which the fee was established.

Taxation period. The levy period is a quarter.

Collection rates. Collection rates are established by regulatory legal acts of municipalities in rubles per quarter, per object of trade or per its area.

At the same time, the constituent entities of the Russian Federation can establish differentiated collection rates and the collection rate can be reduced down to zero. Differentiation of rates can be made depending on:

• from the territory where a specific type of trading activity is carried out;
• from the category of the fee payer;
• on the characteristics of certain types of trade;
• on the characteristics of the objects of trade.

The legislator has established the following marginal rates for trade fees:

Type of trading activity	Maximum fee rate
Trade through a stationary retail chain with a sales area of ​​more than 50 square meters. m* for each trade organization object	It cannot exceed the estimated amount of tax payable in connection with the use of PSN in a given municipality on the basis of a patent for retail trade carried out through the facilities of a stationary retail chain with a sales floor area of ​​no more than 50 square meters. m for each trade organization object, issued for three months, divided by 50
Trade carried out by releasing goods from the warehouse (set per 1 sq. m of sales area*)
Activities for organizing retail markets	Cannot exceed 550 rubles. per 1 sq. m of retail market area. The specified rate is subject to annual indexation by the deflator coefficient established for the corresponding calendar year
* The area of ​​the trading floor for the purposes of applying Ch. 33 of the Tax Code of the Russian Federation is determined in accordance with paragraphs. 5 paragraph 3 art. 346.43 Tax Code of the Russian Federation. The area of ​​the trading floor is the part of the store, pavilion, occupied by equipment intended for displaying, demonstrating goods, conducting cash payments and servicing customers, the area of ​​cash registers and cash registers, the area of ​​working places for service personnel, as well as the area of ​​aisles for customers. The area of ​​the trading floor also includes the rented part of the trading floor area. The area of ​​utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not provided, does not apply to the area of ​​the trading floor. The area of ​​the sales area is determined on the basis of inventory and title documents.

Procedure for calculating and paying the fee. As a general rule, the payer of the trade fee determines the amount of the fee independently. But if the authorized body provides information about identified objects of taxation, in respect of which a notification has not been submitted to the tax authority or in respect of which the notification contains inaccurate information, the tax authority sends the fee payer a request to pay the fee no later than 30 days from the date of receipt such information. The amount of the fee specified in the request is calculated on the basis of information submitted to the tax authorities by the authorized body.

The amount of the fee is determined for each object of taxation, starting from the taxation period in which the object of taxation arose, as the product of the fee rate in relation to the corresponding type of business activity and the actual value of the physical characteristics of the corresponding object of trade. The formula for calculation is simple:

For example, if the rate is set for one trade object, then it is multiplied by 1. And if the rate is determined in relation to 1 sq. m of area of ​​the trading floor (retail market), it must be multiplied by the size of this area.

Payment of the fee is made no later than the 25th day of the month following the taxation period, which is a quarter. Accordingly, it will be necessary to pay the fee, for example, for the first quarter no later than April 25.

Accounting for trade fee amounts for simplified taxation system purposes

From January 1, 2015 Art. 346.21 of the Tax Code of the Russian Federation has been supplemented with clause 8, according to which, in the case of a taxpayer carrying out a type of business activity in respect of which, in accordance with Ch. 33 of the Tax Code of the Russian Federation establishes a trade tax, the taxpayer, in addition to the reduction amounts determined by clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation, has the right to reduce the amount of tax (advance payment) calculated based on the results of the tax (reporting) period for the object of taxation from the specified type of entrepreneurial activity, credited to the consolidated budget of the subject of the Russian Federation, which includes a municipal entity (to the budget of the federal city of Moscow , St. Petersburg or Sevastopol), in which the specified fee is established, in the amount of the trade fee paid during this tax (reporting) period.

The specified provisions do not apply if the taxpayer has not submitted, in relation to the object of business activity for which the trade tax was paid, a notice of registration as a payer of the trade tax.

In this case we are talking about “simplified” people who use the object of taxation “income”. As for the “simplified” people who have chosen the object of taxation “income minus expenses”, they have the right to take into account the amount of the trade fee in expenses on the basis of paragraphs. 22 clause 1 art. 346.16 Tax Code of the Russian Federation.

GOOD TO KNOW

Forms of notifications about registration as a tax payer, as well as the procedure and composition of the information indicated in them, will be developed by the Federal Tax Service of Russia.

What is the procedure for recording fee payers?

There are two grounds for registering or deregistering an organization or individual entrepreneur as a trade tax payer with the tax authority:

• the corresponding notification of the payer of the fee, submitted by him to the tax authority;
• information from the authorized body.

Notification of the trade tax payer. The payer of the fee submits a notification no later than five days from the date of occurrence of the object of imposition of the fee. The notification shall indicate the following information about the subject of the levy:

• type of business activity;
• the object of trade with the use of which the specified entrepreneurial activity is carried out (terminated);
• characteristics (quantity and (or) area) of the trade object necessary to determine the amount of the fee.

IMPORTANT IN WORK

Carrying out a type of business activity in respect of which a fee has been established without sending the specified notification is equivalent to conducting activities by an organization or individual entrepreneur without registering with the tax authority.

In case of termination of business activity using an object of trade, the payer of the fee submits a corresponding notification to the tax authority.

The payer of the fee is obliged to inform the tax authority not only about the start and termination of the relevant activity, but also about each change in the indicators of the object of trade, which entails a change in the amount of the fee, no later than five days from the date of the corresponding change.

The Federal Tax Service will determine the form of the notification, as well as the procedure and composition of the information indicated in the notifications.

The notification can be submitted either in writing on paper or in electronic form.

GOOD TO KNOW

If the tax authorities registered you on their own based on the information they have, wait for the request to pay the fee no later than 30 days from the date they received such information. True, the inspectors themselves will calculate the amount of the fee based on the data provided by the authorized body.

Tax registration. Registration is carried out on the basis of a notification submitted by the payer of the fee, within five days after the tax authority receives the specified notification. Also, within five days from the date of registration, the payer of the fee is sent a corresponding certificate.

The date of deregistration of an organization or individual entrepreneur as a fee payer is the date of termination of the type of activity specified in the notification by the fee payer.

Registration or deregistration of an organization or individual entrepreneur as a tax payer with the tax authority is carried out:

• at the location of the immovable property - if the business activity for which the fee is established is carried out using the immovable property;
• at the location of the organization (place of residence of the individual entrepreneur) - in other cases.

If several objects of carrying out types of business activities in respect of which a fee is established are located in the same municipality in territories under the jurisdiction of different tax authorities, registration of the payer of the fee is carried out by the tax authority at the location of the object, information about which was received from the payer of the fee earlier than about other objects.