Как посчитать налог на прибыль
Несмотря на то, что для налога на прибыль действуют четкие правила его расчета, он продолжает вызывать определенные трудности, особенно у начинающих бухгалтеров.
Прежде всего, сложностью является порядок формирования облагаемой налогом прибыли. И данная статья посвящена именно этому вопросу.
Какие виды налога бывают?
Налог на прибыль только один. Но налоговых баз в Налоговом Кодексе РФ (НК – далее) выделено достаточно много, например:
- долевое участие в иных предприятиях;
- продажа товаров;
- производственная деятельность;
- операции с ценными бумагами и т.д.
Каждый из указанных видов деятельности имеет свою особенность при определении облагаемой прибыли и величины применяемой ставки. Например, для образовательной деятельности ставка налога равна 0%.
А для отдельных типов налогоплательщиков регионы могут предусмотреть сокращение ставки налога до 13,5%.
Расчет налога на прибыль
Прежде всего, необходимо определить в соответствии с положением статьи 284 НК ставку налога, которая будет использована. Зачем? Дело в том, что не все виды деятельности облагаются основной ставкой.
Кроме того, как уже указывалось, регионы своими местными законами вправе сократить величину налога, перечисляемого в бюджет региона.
Причем, это делается только для отдельных категорий плательщиков налога. А значит, все это требует тщательного изучения.
Основная ставка налога равна 20%, из них:
- 2%-та идут в федеральный бюджет;
- 18%-тов – в региональный.
Такое разделение ставок не обязывает в каждом случае формировать отдельную налоговую базу – а требует отдельного применения каждой ставки к общей налоговой базе и перечисления в соответствующие бюджеты разными платежными документами и по разным КБК.
В обще виде расчет налога на прибыль будет таким:
Единственное — нужно правильно определить объем доходов и расходов, которые должны участвовать в данном расчете.
Виды дохода
Для верного расчета налога на прибыль нужно грамотно классифицировать полученные доходы.
Этому поможет ряд статей Налогового Кодекса РФ:
- статья 248 – в ней отражены общие правила, по которым определяются доходы, и дана классификация самих доходов;
- статья 249 – в ней даны основные разъяснения по тем доходам, которые получают от реализации;
- статья 250 содержит открытый перечень внереализационных доходов;
- статья 251 содержит закрытый перечень тех доходов, которые не участвуют в определении налогооблагаемой прибыли. Это означает, что данные суммы нужно сразу учитывать отдельно.
Налогооблагаемые доходы
В качестве реализационных облагаемых налогом доходов признается:
- выручка от реализации – это доходы от продажи собственных (т.е. произведенных) или специально приобретенных для продажи товаров, работ, услуг;
- доходы от продажи имущественных прав.
Все остальное, кроме доходов, отраженных в статье 251 НК, классифицируется, как внереализационные доходы.
Доходы от реализации признаются:
- либо по кассовой методике (статья 273 НК), т.е. по всем фактически поступившим средствам в счет оплаты реализованных или реализуемых товаров, работ, услуг;
- либо по методике начисления (статья 271 НК), т.е. без учета факта оплаты.
Что касается внереализационных доходов, то их признание происходит с учетом
статьи 250 НК.
Но для всех типов облагаемых доходов есть общие критерии их признания:
- они определяются на основе первичной и иной документации, в которой содержится подтверждение извлечения дохода, и документов налогового учета;
- определяя доходы, налогоплательщик должен вычесть из них предъявленные им покупателю суммы налогов, например, НДС или акцизы;
- доходы, полученные в иностранной валюте или в условных единицах, подлежат пересчету в рубли.
Необлагаемые доходы
Итак, необлагаемые доходы сразу не включаются в налоговую базу. Что относится к таким доходам?
Например:
- предоплата за товары, если доходы определяются по методике начисления;
- залог, служащий подтверждением исполнения будущих обязательств;
- взнос в уставный капитал, который был получен при ликвидации организации; и т.д. Полный перечень этих доходов есть в статье 251 НК, в которой отражен и порядок их признания.
Виды расходов
Характеристика и классификация расходов дана в следующих статьях Налогового Кодекса РФ:
- статья 252 — общее представление о видах расходов и порядке их признания;
- статья 253 раскрывает то, что относится к производственно-реализационным расходам;
- статья 254 — полное разъяснение о материальных расходах и порядке их признания;
- статья 255 — о расходах, связанных с выплатами по трудовым и коллективным договорам и по трудовому законодательству РФ;
- статьи 256 — 259.3 – все, что связано с начислением амортизации и признанием ее в составе расходов;
- статья 264 – о расходах, какие относятся в состав прочих, но связанных с производственно-реализационным процессом;
- статья 265 – о внереализационных расходах;
- статья 270 – о тех расходах, какие не участвуют при расчете налога на прибыль, несмотря на то, что признаются расходами.
Что касается пропущенных в этом списке статей, то в них разъясняется порядок учета и признания расходов, связанных, например, с формированием различных резервов, со страхованием, и т.д.
Для тех расходов, которые используются для уменьшения облагаемых доходов, существует несколько основных правил их признания:
- они должны быть подтверждены документами;
- должны быть обоснованы и связаны с предпринимательской деятельностью;
- выражены в денежной форме;
- отнесение расходов к той или иной группе, если эти расходы могут быть учтены в нескольких группах, выполняется самим налогоплательщиком.
Расходы организаций, подлежащие вычету из налога
К таковым расходам относятся:
производственно-реализационные – они прямо связаны с производством и реализацией и делятся на несколько главных групп: материальные расходы, оплата труда, амортизационные начисления и прочие расходы;- внереализационные расходы – это те расходы, какие не отнесены к производственно-реализационным. Например, расходы на услуги банков, судебные издержки, и иные статьи. Кроме того, к этой группе расходов относятся и убытки — от простоев, потерь из-за стихийных бедствий, и т.д.
Расходы признаются одним из следующих методов:
- по кассовому – исходя из фактически произведенных выплат (статья 273 НК);
- по начислению – на основании первичной документации (статья 272 НК).
Расходы, не вычитаемые из налогооблагаемой базы
Перечень этих расходов в статье 270 НК не закрыт. Его пополнение возможно только в том случае, если понесенные предприятием расходы не отвечают нормам п.1 статьи 252 НК, т.е. не обоснованы и не подтверждены документами.
Не используемые при расчете налога на прибыль расходы учитываются отдельно и сразу не участвуют в расчете. Например, к таким расходам относят дивиденды учредителей; пени и штрафы, выплаченные бюджету; взносы в уставные капиталы; и т.д.
Выводы
- облагаемая прибыль – это разница между доходами и расходами, какие Налоговый Кодекс РФ разрешил использовать для этого расчета;
- ставки налога на прибыль нужно точно сопоставить с Налоговым Кодексом РФ и с региональным законодательством;
- доходы и расходы, какие не учитываются при расчете налога, изначально устраняются от формирования налоговой базы;
- доходы и расходы обязательно определяются на основании первичной документации, даже если признаются по кассовой методике. В этом случае первичными выступят платежные и иные документы, подтверждающие необходимость и фактическое произведение расходов.
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