Ïðèêàç ÌÍÑ ÐÔ îò 27 ôåâðàëÿ 2001 ã. N ÁÃ-3-07/63
"Îá óòâåðæäåíèè ôîðìû èíäèâèäóàëüíîé êàðòî÷êè ó÷åòà ñóìì
íà÷èñëåííûõ
âûïëàò è èíûõ âîçíàãðàæäåíèé, à òàêæå ñóìì íà÷èñëåííîãî åäèíîãî
ñîöèàëüíîãî íàëîãà (âçíîñà) è ïîðÿäêà åå çàïîëíåíèÿ"
 ñîîòâåòñòâèè ñ ïóíêòîì 4 ñòàòüè 243 Íàëîãîâîãî êîäåêñà Ðîññèéñêîé
Ôåäåðàöèè (Ñîáðàíèå çàêîíîäàòåëüñòâà
Ðîññèéñêîé Ôåäåðàöèè, 2000, N
32,
ñò.3340) è â öåëÿõ îáåñïå÷åíèÿ ó÷åòà
íàëîãîïëàòåëüùèêàìè-ðàáîòîäàòåëÿìè
ñóìì íà÷èñëåííûõ âûïëàò è èíûõ
âîçíàãðàæäåíèé, à òàêæå
ñóìì åäèíîãî
ñîöèàëüíîãî íàëîãà (âçíîñà), îòíîñÿùåãîñÿ ê
íèì, ïî êàæäîìó ôèçè÷åñêîìó
ëèöó, â ïîëüçó êîòîðîãî îñóùåñòâëÿëèñü
âûïëàòû, ïðèêàçûâàþ:
Óòâåðäèòü ôîðìó èíäèâèäóàëüíîé êàðòî÷êè ó÷åòà ñóìì
íà÷èñëåííûõ
âûïëàò
è èíûõ âîçíàãðàæäåíèé, à òàêæå
ñóìì íà÷èñëåííîãî åäèíîãî
ñîöèàëüíîãî íàëîãà (âçíîñà) (Ïðèëîæåíèå
N 1)
è ïîðÿäîê åå
çàïîëíåíèÿ
(Ïðèëîæåíèå N 2).
Óïðàâëåíèÿì Ìèíèñòåðñòâà Ðîññèéñêîé Ôåäåðàöèè ïî íàëîãàì è ñáîðàì ïî
ñóáúåêòàì Ðîññèéñêîé Ôåäåðàöèè
äîâåñòè ôîðìó èíäèâèäóàëüíîé êàðòî÷êè
ó÷åòà äî íèæåñòîÿùèõ íàëîãîâûõ îðãàíîâ è äî
íàëîãîïëàòåëüùèêîâ.
Ðåêîìåíäîâàòü
íàëîãîïëàòåëüùèêàì-ðàáîòîäàòåëÿì
ïðèìåíÿòü ôîðìó
èíäèâèäóàëüíîé êàðòî÷êè ó÷åòà â
ïðàêòè÷åñêîé ðàáîòå.
Ìèíèñòð Ðîññèéñêîé Ôåäåðàöèè ïî
íàëîãàì è ñáîðàì Ã.È.Áóêàåâ
Ïðèëîæåíèå N 1
ê ïðèêàçó
ÌÍÑ ÐÔ
îò 27 ôåâðàëÿ 2001 ã. N ÁÃ-3-07/63
Øòàìï íàëîãîïëàòåëüùèêà
Èíäèâèäóàëüíàÿ êàðòî÷êà ó÷åòà
ñóìì íà÷èñëåííûõ âûïëàò
è èíûõ
âîçíàãðàæäåíèé, à òàêæå ñóìì íà÷èñëåííîãî
åäèíîãî ñîöèàëüíîãî íàëîãà
(âçíîñà)
çà
_________________ãîä
Ñâåäåíèÿ
î ðàáîòíèêå ïîëó÷àòåëå
äîõîäà:
ÈÍÍ ____________________
Ô.È.Î.__________________________________________
Ãðàæäàíñòâî________________________________
Ïàñïîðò (ëèáî èíîé äîêóìåíò, óäîñòîâåðÿþùèé
ëè÷íîñòü):
ñåðèÿ ____________________________ íîìåð
________________________________
êåì è êîãäà âûäàí
_______________________________________________________
Äàòà ðîæäåíèÿ ________________________
Àäðåñ ìåñòà æèòåëüñòâà
__________________________________________________
_________________________________________________________________________
äîëæíîñòü
_______________________________________________________________
Âèä äîãîâîðà òðóäîâîé, ãðàæäàíñêî-ïðàâîâîé,
àâòîðñêèé èëè ëèöåíçèîííûé
____________________________________________________________
____________
N
äîãîâîðà__________________________________ äàòà íàçíà÷åíèÿ íà äîëæíîñòü
(èëè äàòà çàêëþ÷åíèÿ
äîãîâîðà)__________________________ ________________
Íàëè÷èå èíâàëèäíîñòè
____________________________________________________
ñïðàâêà: ñåðèÿ__________________
N_____________ äàòà âûäà÷è______________
---------------T-----------T----------------------------------------------------------------T
.Ìåñÿö, ïåðèîä .
Íà÷èñëåíî . Âûïëàòû, íå
ïîäëåæàùèå íàëîãîîáëîæåíèþ
.
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. . èíûõ .Âûïëàòû, íå
ïîäëåæàùèå íàëîãîîáëîæåíèþ âî
âñå.Íåîáëà- .Âûïëàòû,.
. .âîçíàãðàæ- .ôîíäû
.ãàåìûåâ .íåîáëà- .
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+-----T----------------------------------------+ÏÎÐ .ãàåìûå
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äî .äî .äî .äî 100 000.
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. . âûïëàò è . . íàëîãà
(âçíîñà) .íîïîñî- .
. . èíûõ
+-------T------+------T--------T-------T------+ áèé
.
. .âîçíàãðàæ- . ÏÔÐ, .ÔÑÑ ÐÔ. ÏÔÐ . ÔÔÎÌÑ . ÒÔÎÌÑ .ÔÑÑ
ÐÔ.(ðàñõî- .
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. . .
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Ïðèëîæåíèå N 2
ê ïðèêàçó
ÌÍÑ ÐÔ
îò 27 ôåâðàëÿ 2001 ã. N ÁÃ-3-07/63
Ïîðÿäîê
çàïîëíåíèÿ íàëîãîïëàòåëüùèêîì-ðàáîòîäàòåëåì
èíäèâèäóàëüíîé êàðòî÷êè ó÷åòà
ñóìì íà÷èñëåííûõ âûïëàò è èíûõ
âîçíàãðàæäåíèé, à òàêæå ñóìì íà÷èñëåííîãî
åäèíîãî ñîöèàëüíîãî íàëîãà (âçíîñà)_
Èíäèâèäóàëüíàÿ êàðòî÷êà ó÷åòà
ñóìì íà÷èñëåííûõ âûïëàò
è èíûõ
âîçíàãðàæäåíèé, à òàêæå ñóìì
íà÷èñëåííîãî åäèíîãî ñîöèàëüíîãî
íàëîãà
(âçíîñà) (äàëåå - èíäèâèäóàëüíàÿ êàðòî÷êà)
ðàçðàáîòàíà â ñîîòâåòñòâèè ñ
ïóíêòîì 4 ñòàòüè 243 Íàëîãîâîãî êîäåêñà
Ðîññèéñêîé Ôåäåðàöèè (äàëåå
Êîäåêñ).
 ïîëå "Ñâåäåíèÿ î ðàáîòíèêå - ïîëó÷àòåëå äîõîäîâ"
óêàçûâàþòñÿ:
- "ÈÍÍ" (ïðè
íàëè÷èè) - â
òî÷íîì ñîîòâåòñòâèè ñ
çàïèñüþ â
Ñâèäåòåëüñòâå î ïîñòàíîâêå íà ó÷åò â
íàëîãîâîì îðãàíå ôèçè÷åñêîãî ëèöà ïî
ìåñòó æèòåëüñòâà íà òåððèòîðèè Ðîññèéñêîé
Ôåäåðàöèè;
- "Ô.È.Î." -
ôàìèëèÿ, èìÿ, îò÷åñòâî
ðàáîòíèêà ïîëíîñòüþ, áåç
ñîêðàùåíèé, â ñîîòâåòñòâèè ñ äîêóìåíòîì,
óäîñòîâåðÿþùèì ëè÷íîñòü (â
ñëó÷àå äâîéíîé ôàìèëèè ñëîâà ïèøóòñÿ ÷åðåç
äåôèñ);
- "Ãðàæäàíñòâî" - ãðàæäàíñòâî ðàáîòíèêà;
- "ïàñïîðò (ëèáî èíîé
äîêóìåíò, óäîñòîâåðÿþùèé ëè÷íîñòü):
ñåðèÿ,
íîìåð, êåì è êîãäà âûäàí" -
ðåêâèçèòû ïàñïîðòà (ëèáî
èíîãî äîêóìåíòà,
óäîñòîâåðÿþùåãî ëè÷íîñòü) ðàáîòíèêà;
- "Äàòà ðîæäåíèÿ" - ÷èñëî, ìåñÿö,
ãîä ðîæäåíèÿ ðàáîòíèêà â
ñîîòâåòñòâèè ñ çàïèñüþ â ïàñïîðòå
(ëèáî èíîì äîêóìåíòå, óäîñòîâåðÿþùåì
ëè÷íîñòü);
- "Àäðåñ ìåñòà æèòåëüñòâà" - ïîëíûé àäðåñ ìåñòà æèòåëüñòâà
ðàáîòíèêà
íà îñíîâàíèè çàïèñè â
ïàñïîðòå (ëèáî èíîì
äîêóìåíòå, óäîñòîâåðÿþùåì
ëè÷íîñòü);
- "Äîëæíîñòü" - äîëæíîñòü ðàáîòíèêà;
- "Âèä äîãîâîðà:
òðóäîâîé,
ãðàæäàíñêî-ïðàâîâîé, àâòîðñêèé
èëè
ëèöåíçèîííûé";
- "N äîãîâîðà";
- "Äàòà íàçíà÷åíèÿ íà äîëæíîñòü (èëè äàòà çàêëþ÷åíèÿ äîãîâîðà)";
- "Íàëè÷èå èíâàëèäíîñòè"
- ãðóïïà èíâàëèäíîñòè (I, II èëè III
ãðóïïà), ñåðèÿ, íîìåð è äàòà âûäà÷è ñïðàâêè
ó÷ðåæäåíèÿ ìåäèêî-ñîöèàëüíîé
ýêñïåðòèçû.
Èíäèâèäóàëüíàÿ êàðòî÷êà ïðåäíàçíà÷åíà äëÿ âåäåíèÿ ó÷åòà íàðàñòàþùèì
èòîãîì ñ íà÷àëà ãîäà è
çà êàæäûé îò÷åòíûé
ìåñÿö íàëîãîïëàòåëüùèêàìè
ðàáîòîäàòåëÿìè ïî êàæäîìó ðàáîòíèêó:
ïî ãð.2 -
âûïëàò è èíûõ
âîçíàãðàæäåíèé, íà÷èñëåííûõ ïî
âñåì
îñíîâàíèÿì â ïîëüçó ðàáîòíèêà;
ïî ãð.3 - âûïëàò, íå ïîäëåæàùèõ íàëîãîîáëîæåíèþ âî âñå ôîíäû (âñåãî)
â ñîîòâåòñòâèè:
ñî ñòàòüÿìè 236, 238 è 239 Êîäåêñà;
- ñî ñòàòüåé 25
Ôåäåðàëüíîãî çàêîíà îò
27.12.2000 N150-ÔÇ "Î
ôåäåðàëüíîì áþäæåòå íà 2001
ãîä". Ñâåäåíèÿ çàïîëíÿþòñÿ
ïî ëèöàì, â
îòíîøåíèè
êîòîðûõ óêàçàííûå â
äàííîé ñòàòüå îðãàíû ÿâëÿþòñÿ
ðàáîòîäàòåëÿìè;
ïî ãð. 4 -
âûïëàò, íåîáëàãàåìûõ äî
1 000 ðóáëåé â ìåñÿö â
ñîîòâåòñòâèè ñ àáçàöåì ïÿòûì ïóíêòà 1
ñòàòüè 236 Êîäåêñà;
ïî ãð.5 - âûïëàò, íåîáëàãàåìûõ äî 2 000 ðóáëåé â ãîä â ñîîòâåòñòâèè
ñ ïóíêòîì 2 ñòàòüè 238 Êîäåêñà;
ïî ãð. 6 - âûïëàò,
íåîáëàãàåìûõ äî 10
000 ðóáëåé â ãîä â
ñîîòâåòñòâèè ñ ïîäïóíêòîì 13 ïóíêòà 1
ñòàòüè 238 Êîäåêñà.
Ãðàôà 6 çàïîëíÿåòñÿ ïðîôñîþçíûìè îðãàíèçàöèÿìè;
ïî ãð. 7 - âûïëàò, íåîáëàãàåìûõ äî 100 000 ðóáëåé â ãîä (ëüãîòû)
â
ñîîòâåòñòâèè ñî ñòàòüåé 239 Êîäåêñà;
ïî ãð. 9 - âûïëàò
(äåíåæíîå ñîäåðæàíèå ñóäåé,
ïðîêóðîðîâ è
ñëåäîâàòåëåé, èìåþùèõ ñïåöèàëüíûå çâàíèÿ),
íåîáëàãàåìûõ â ÏÔÐ â
ñîîòâåòñòâèè ñî ñòàòüåé 26 Ôåäåðàëüíîãî
çàêîíà îò 27.12.2000 N150-ÔÇ "Î
ôåäåðàëüíîì áþäæåòå íà 2001 ãîä";
ïî ãð. 10 - âûïëàò (âîçíàãðàæäåíèé ïî äîãîâîðàì ãðàæäàíñêî-ïðàâîâîãî
õàðàêòåðà, àâòîðñêèì è ëèöåíçèîííûì
äîãîâîðàì), íå îáëàãàåìûõ â ÔÑÑ ÐÔ â
ñîîòâåòñòâèè ñ ïóíêòîì 3 ñòàòüè 238
Êîäåêñà.
Åñëè ïî óêàçàííûì äîãîâîðàì îïëàòà ïðîèçâåäåíà ñåëüñêîõîçÿéñòâåííîé
ïðîäóêöèåé èëè òîâàðàìè äëÿ äåòåé, òî â
ãðàôó 10 èíäèâèäóàëüíîé êàðòî÷êè
ïîäëåæèò âêëþ÷åíèþ ñóììà, ïðåâûøàþùàÿ 1000
ðóá. â ìåñÿö;
ïî ãð. 11 - íàëîãîâîé áàçû ïî åäèíîìó
ñîöèàëüíîìó íàëîãó (âçíîñó)
(äàëåå - íàëîã), îïðåäåëÿåìîé êàê:
ïî ÏÔÐ: ãð.2 - ãð.3- ãð.9
ïî ôîíäàì ÎÌÑ: ãð.2-ãð.3
Ôåäåðàëüíûå ñóäû è
îðãàíû ïðîêóðàòóðû çàïîëíÿþò
äàííóþ ãðàôó,
îòäåëÿÿ ñóììû â ÏÔÐ è ôîíäû ÎÌÑ äðóã îò
äðóãà êîñîé ÷åðòîé.
ïî ãð. 12 - íàëîãîâîé áàçû ïî íàëîãó ïî ÔÑÑ ÐÔ, îïðåäåëÿåìîé êàê:
ãð.2 - ãð.3 - ãð. 10
ïî ãð. 13-16 - íà÷èñëåíèé ïî íàëîãó ïî êàæäîìó ôîíäó.
Ñóììà íà÷èñëåííîãî íàëîãà â êàæäûé ôîíä íàðàñòàþùèì èòîãîì ñ íà÷àëà
ãîäà îïðåäåëÿåòñÿ óìíîæåíèåì çíà÷åíèé, óêàçàííûõ
â ãðàôàõ 11,
12 íà
ñîîòâåòñòâóþùóþ ñòàâêó íàëîãà äëÿ
ñîîòâåòñòâóþùåé êàòåãîðèè
íàëîãîïëàòåëüùèêà ñîãëàñíî ñòàòüè 241
Êîäåêñà ñ ó÷åòîì
ïðàâà íà
ïðèìåíåíèå ðåãðåññèâíûõ ñòàâîê.
 ñëó÷àå, åñëè îðãàíèçàöèÿ íå èìååò ïðàâà íà ïðèìåíåíèå ðåãðåññèâíûõ
ñòàâîê
íàëîãà, òî ðàñ÷åò
íà÷èñëåííîãî íàëîãà íà
êàæäîãî ðàáîòíèêà
îñóùåñòâëÿåòñÿ ïî ñòàâêàì ïðè âåëè÷èíå
íàëîãîâîé áàçû äî 100 000 ðóáëåé,
íåçàâèñèìî îò ôàêòè÷åñêîé âåëè÷èíû åãî
íàëîãîâîé áàçû.
Ñóììà íà÷èñëåííîãî íàëîãà
çà îò÷åòíûé ìåñÿö
îïðåäåëÿåòñÿ êàê
ðàçíîñòü
ìåæäó ñóììîé íà÷èñëåííîãî íàëîãà ñ íà÷àëà
ãîäà è ñóììîé
íà÷èñëåííîãî íàëîãà íàðàñòàþùèì èòîãîì
ñ íà÷àëà ãîäà
ïî ìåñÿö,
ïðåäøåñòâóþùèé îò÷åòíîìó.
ïî ãð. 17 - íà÷èñëåíèé ïîñîáèé, âûïëà÷èâàåìûõ çà ñ÷åò
ñðåäñòâ ÔÑÑ
ÐÔ.
 èíäèâèäóàëüíîé êàðòî÷êå âñå ïîêàçàòåëè îòðàæàþòñÿ â ïîëíûõ ðóáëÿõ
ïî ïðàâèëàì îêðóãëåíèÿ:
ñóììû ìåíåå 50 êîïååê îòáðàñûâàþòñÿ, à 50 êîïååê è áîëåå îêðóãëÿþòñÿ
äî ïîëíîãî ðóáëÿ.
èíäèâèäóàëüíàÿ êàðòî÷êà - ïîðÿäîê çàïîëíåíèÿ