Banking law. Taxation of credit organizations with a single social tax (the most important)

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Banking law. Taxation of credit organizations with a single social tax (the most important)

Lecture notes, cheat sheets

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58. Taxation of credit organizations with a unified social tax

The detailed procedure for calculating and paying the UST is regulated by the Tax Code of the Russian Federation and guidelines, including the Guidelines on the procedure for collecting debt payers on insurance premiums to state social non-budgetary funds, offsetting (refunding) overpayments of insurance premiums to these funds and the unified social tax and Explanations on certain issues related to the application of the legislation on the unified social tax.

taxpayers unified social tax, among others, are persons making payments to individuals (including credit institutions). They pay UST because they are employers. For such employers, the object of taxation is payments and other remuneration accrued by taxpayers in favor of individuals under labor and civil law contracts, the subject of which is the performance of work, the provision of services (with the exception of remuneration paid to individual entrepreneurs), as well as under copyright agreements.

The tax base of taxpayers-employers is determined as the amount of payments and other remuneration provided for by law, accrued by taxpayers-employers for the tax period in favor of individuals. In this case, the tax base is determined separately for each employee from the beginning of the tax period at the end of each month on an accrual basis.

The Tax Code of the Russian Federation specifically stipulates a closed list of 14 types of payments that are not subject to taxation, including:

1) state benefits;

2) compensation payments;

3) the amount of one-time material assistance provided to taxpayers (individuals - employees of the bank in connection with a natural disaster or other emergency in order to compensate for material damage caused to them or harm to their health, as well as individuals who suffered from terrorist acts in the territory of the Russian Federation and family members of the deceased employee or the employee in connection with the death of a member (members) of his family);

4) the amount of insurance payments for compulsory insurance of employees carried out by the taxpayer in accordance with the procedure established by the legislation of the Russian Federation;

5) the amount of payments by the taxpayer under contracts of voluntary personal insurance of employees, concluded for a period of at least one year, providing for the payment by insurers of medical expenses of these insured persons;

6) the amounts of payments by the taxpayer under contracts of voluntary personal insurance of employees, concluded solely in the event of the death of the insured person or the loss of the insured person's ability to work in connection with the performance of his labor duties;

7) amounts of material assistance paid to individuals from budgetary sources by organizations financed from budgetary funds, not exceeding 3 thousand rubles. per individual for the tax period, etc.

The tax period for the unified social tax is a calendar year. Reporting periods - the first quarter, six months and nine months of the calendar year. The Tax Code of the Russian Federation establishes a regressive scale of tax rates for the UST - that is, the amount of tax payable decreases as the amount of taxable payments increases.

In accordance with the provisions of Ch. 24 of the Tax Code of the Russian Federation, various ministries and departments of the Russian Federation, as well as certain categories of persons (organizations of any organizational and legal forms - from amounts of payments and other remunerations not exceeding 100 thousand rubles during the tax period for each individual who is disabled person of I, II or III groups, etc.).

Author: Belousov D.S.

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