Календарь бухгалтера на 11–18 июня

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Хотя следующая рабочая неделя короткая, необходимость платить налоги и сборы не отменяется. За три дня придется успеть отчитаться в Росстат и ПФР, уплатить налог на прибыль и страховые взносы, внести авансовый платеж по акцизу.

13 июня

Сразу после государственного праздника Дня России некоторым организациям необходимо подготовить и сдать статистические отчеты. В Росстате ждут:

  • отчёты о перемещении товаров за май, которые сдают юридические лица и индивидуальные предприниматели, осуществляющие ввоз/вывоз товаров в пределах государств — членов ЕАЭС;
  • сведения за 2 квартал 2018 года о деловой активности в оптовой торговле (форма N 1-конъюнктура (опт)), которые сдают юридические лица (кроме микропредприятий), осуществляющие оптовую торговлю;
  • информацию об итогах сева под урожай за 2018 год. Формы N 1-фермер и N 4-СХ должны сдавать юридические и физические лица, а также фермеры, имеющие посевы сельхозкультур.

15 июня

В пятницу, 15 июня, истекает срок сдачи сведений персонифицированного учета по форме СЗВ-М за май. Одновременно работодатели уплачивают за прошлый месяц:

  • ежемесячные страховые взносы;
  • взносы на травматизм;
  • дополнительные взносы на накопительную пенсию и взносам работодателя.

Кроме того, 15 июня производители алкогольной и подакцизной спиртосодержащей продукции должны уплатить авансовый платеж по акцизу за текущий месяц, а налогоплательщики, имеющие доход по государственным и муниципальным ценным бумагам, должны рассчитаться по налогу на прибыль.

К концу недели также необходимо подготовить статистические отчеты. Юридические лица (кроме СМП), средняя численность работников которых по итогам деятельности за предыдущий год превышает 15 человек, отчитываются о численности и заработной плате работников (форма N П-4) за май. Кроме того, от всех юридических лиц в Росстате ждут сведения о сделках с основными фондами на вторичном рынке и сдаче их в аренду (форма N 11 (сделка)) за 2017 год.

18 июня

В понедельник, 18 июня, производители алкогольной и (или) подакцизной спиртосодержащей продукции подтверждают уплату авансового платежа акциза либо представляют в ИФНС извещение об освобождении от его уплаты. А юридические лица (кроме микропредприятий), осуществляющие производственную деятельность, отпуск и распределение электро- и теплоэнергии, газа, водоснабжение и водоотведение, а также розничную торговлю мясом, мясом птицы, рыбой и рыбопродуктами, алкогольными напитками и табачными изделиями, в этот день отчитываются в Росстат о ценах приобретения отдельных видов товаров (форма N 2-цены приобретения) за май.

Календарь бухгалтера 2018 можно смотреть на нашем сайте в специальном разделе абсолютно бесплатно. С ним вы всегда будете сдавать отчетность и платить налоги вовремя.

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