Limit of application Income limit when using usn. USN CCP: The Government of the Russian Federation plans to abolish the obligation to submit a tax return by taxpayers using the USN with the object of taxation in the form of income and using the "online" CC

Organizations and entrepreneurs wishing to start working on the simplified tax system must meet certain criteria. The most important, but not the only indicator, is the indicator of income level. For its calculation, special rules are established, which we will discuss in this article.

The amount of income for nine months of the year preceding the transition to the simplified tax system should not exceed the limit established by the Tax Code. Income is determined in accordance
with Article 248 of the Tax Code. They consist of income from sales (net of VAT) and non-operating income. If for certain types of activities (for example,
for retail trade or transport services) you pay an “imputed” tax, then you must calculate the income limit for “simplification” for activities taxed
within the framework of the general taxation regime, i.e. income that is received from activities
on UTII, it is not necessary to take into account (clause 4 of article 346.12 of the Tax Code of the Russian Federation).

For organizations operating on a general regime and deciding to switch to the simplified tax system from next year, it was established that the amount of income received in the first nine months of the year preceding the transition to the simplified tax system should not exceed 45,000,000 rubles. Since 2013, the specified amount is subject to indexation no later than December 31 of the current year by the deflator coefficient set for the next year (paragraph 2, clause 2, article 346.12 of the Tax Code of the Russian Federation). At the same time, the amount of income of the current year is indexed by the deflator coefficient of the same year
for taxpayers who will file a notification only next year
about the transition to the USN.

Thus, the deflator coefficient set for 2013 was equal to 1. Therefore, the restriction
in terms of income for the transition to the simplified tax system in 2014 amounted to 45,000,000 rubles (45 million rubles × 1). The deflator coefficient set for 2014 is 1.067. Therefore, in order to switch to the simplified tax system from January 1, 2015, the income limit for nine months of 2014 should not exceed
48,015,000 rubles (45 million rubles × 1.067).

The value of the deflator coefficient set for 2015 is 1.147.
It is applied to adjust income received in 2015 only on transition
to "simplification" from January 1, 2016. Therefore, the income limit for nine months
2015, giving the right to switch to the simplified tax system in 2016, amounted to 51,615,000 rubles
(45 million rubles × 1.147).

For 2016, the deflator coefficient was set at 1.329 (order of the Ministry of Economic Development of Russia dated October 20, 2015 No. 772). It will be applied to adjust the income received in 2016, only when switching to "simplified" from January 1, 2017. Therefore, the income limit for the nine months of 2016, which gives the right to switch to the simplified tax system in 2017, will be 59,805,000 rubles (45 million rubles × 1.329).

note

The limitation on the amount of income in order to switch to the simplified tax system is established exclusively
for organizations. On the individual entrepreneurs this rule does not apply (letter of the Ministry of Finance of the Russian Federation dated March 1, 2013 No. 03-11-09 / 6114).

From January 1, 2017, amendments to the Tax Code introduced by Federal Law No. 243-FZ of July 3, 2016 come into force. According to these changes, the income limit for the transition to the simplified tax system is doubled. Consequently, it will amount to 90,000,000 rubles (clause 4, article 2 of Law No. 243-FZ). The truth given threshold value applied to the transition to the USN
since 2018.

If an organization is going to conduct “simplified” activities from 2017, then its income
for nine months of 2016 should not exceed 59,805,000 rubles. This limit is calculated by multiplying the income limit in force in 2016
at the time of filing a notification of the transition to the simplified tax system (45 million rubles) to the deflator coefficient established for 2016 (1.329).

In addition, from January 1, 2017 to January 1, 2020, income limits will not be indexed to the deflator coefficient (clause 4, article 5 of Law No. 243-FZ).

Definition of the deflator coefficient

Since 2013, the Law of June 25, 2012 No. 94-FZ introduced the definition of the deflator coefficient into the Tax Code. This is a "coefficient established annually for each subsequent calendar year and calculated as the product of the deflator coefficient used for the purposes of the relevant chapters of the Tax Code in the previous calendar year and the coefficient that takes into account the change consumer prices for goods (works, services) in the Russian Federation in the previous calendar year.

The value of the deflator coefficient for each next year is set by the Ministry of Economic Development of Russia and published in Rossiyskaya Gazeta no later than November 20
current year.

Exceeding the income limit under the simplified tax system

If, at the end of the reporting (tax) period, the income of the “simplified” exceeds a certain limit, he will lose the right to apply the simplified tax system. But the income limit for the reporting (tax) period, above which the “simplifier” loses the right to the simplified tax system, is indexed no later than December 31 of the current year by the deflator coefficient set for the same year. The amount of income that limits the right to use the simplified tax system is 60,000,000 rubles
(Clause 4, Article 346.13 of the Tax Code of the Russian Federation), the value of the deflator coefficient for 2015 is 1.147. Therefore, the threshold value of income for work on the simplified tax system in 2015 is 68,820,000 rubles (60 million rubles × 1.147).

Note that the value of the deflator coefficient is the same both for switching to the simplified tax system and for staying on this special regime. Since the value of the deflator coefficient for 2016 is 1.329, the threshold income for working on the simplified tax system in 2016 is 79,740,000 rubles (60 million rubles × 1.329).

note

The income limit for the further application of the simplified tax system is established not only for firms, but also for individual entrepreneurs (letter of the Ministry of Finance of the Russian Federation dated March 1, 2013 No. 03-11-09 / 6114).

For comparison: in order to switch to a “simplification”, the criterion for the amount of income (45 million rubles) is set only for organizations, for entrepreneurs it does not matter.

From January 1, 2017, the revenue limit will double, allowing you not to lose the right to the simplified tax system. It will amount to 120,000,000 rubles. From 2017 to 2020, this amount will not be indexed to the deflator coefficient in the same way as the revenue limit set for the transition to the simplified tax system. This innovation will allow a larger number of taxpayers to remain on the "simplification" system.

You can stay within the allowed income not only without reducing, but even increasing turnover. To do this, instead of a sales contract, conclude a commission agreement with the buyer, where you will be an intermediary, and the counterparty (buyer) will be the customer. Under your own responsibility, but at the expense of the buyer, you will purchase goods for him. You will receive a commission for this service. Its size must be set equal to the amount of expected profit from the transaction. As a result, from all the money that the buyer transfers to you, only the amount of commission will be considered income (revenue) (clause 9, clause 1, article 251 of the Tax Code of the Russian Federation).

EXAMPLE

Passive LLC is engaged in wholesale trade and wants to switch to the USN from next year.
For 6 months of the current year total income firms reached 55,000,000 rubles. In the third quarter, she plans to sell 10 sets of furniture at a price of 900,000 rubles. each. Passive buys furniture from a furniture manufacturer at a price of 600,000 rubles. for 1 set. From the future transaction, the company expects to make a profit in the amount of 3,000,000 rubles. ((900,000 rubles - 600,000 rubles)
× 10 sets).

For 9 months, the planned amount of income should be 64,000,000 rubles.
(55,000,000 rubles + 900,000 rubles × 10 sets).

To stay within the limit, Passive entered into a commission agreement with the buyer.
Under the terms of the agreement, Passive is an intermediary who, on its own behalf, but at the expense of the customer (buyer), purchases 10 sets of furniture at a price of 600,000 rubles. each.
In the future, "Passive" transfers them to the customer, receiving remuneration for services in the amount
3,000,000 rubles (300,000 rubles × 10 sets).

Thus, the commission agreement reduced the revenue of "Passive" for the III quarter (from 9,000,000 rubles to 3,000,000 rubles). His total income for 9 months of the current year amounted to 58,000,000 rubles. (55,000,000 + 3,000,000), which is less than the limit. Therefore, "Passive" has the right to switch to the simplified tax system from next year.

Pay attention to one important point. In addition to income restrictions for working on the simplified tax system, there are also revenue limits for classifying organizations as small and medium-sized businesses. They are provided for by Decree of the Government of the Russian Federation of April 4, 2016 No. 265 and are:

• for micro-enterprises - 120 million rubles;
• for small businesses - 800 million rubles;
• for medium-sized enterprises - 2 billion rubles.

In a letter dated December 30, 2015 No. 03-11-11 / 77673, the Ministry of Finance of Russia indicated that the listed indicators cannot be used for the purpose of applying the simplified tax system. However, the existing income limit, which limits the right to use the “simplified tax”, is not a deterrent to the use of this special regime by small businesses. According to research by the Federal Tax Service conducted in 2013, more than 99% of “simplifiers”
(or 2.46 million taxpayers) received an annual income not exceeding
50 million rubles.

To switch to the simplified tax system, organizations and individual entrepreneurs must meet certain criteria (Article 346.12 of the Tax Code of the Russian Federation). But even having received the right to be a simplistic, you should not relax. After all, this right can be lost, and, oddly enough, if things on the simplified tax system have gone uphill.

Controlled every quarter

At the end of each reporting (quarter) and tax (year) period in 2016, the payer on the simplified tax system must compare his income with the income limit.

To do this, you need to add up your sales income (Article 249 of the Tax Code of the Russian Federation) and non-operating income (Article 250 of the Tax Code of the Russian Federation), recognized according to the "cash" method and reflected in the Book of Income and Expenses.

At the same time, if in previous years the organization paid income tax and used the accrual method, then to the amount of its income of the current year you need to add the amount of money that was received before the transition to the simplified tax system, but the contracts for which the prepayment was received were executed only in current year.

So what is the income limit in 2016 under the simplified tax system?

Marginal revenue under the simplified tax system in 2016

The maximum income under the simplified tax system in 2016 should not exceed 79,740,000 rubles (clause 4, article 346.13 of the Tax Code of the Russian Federation).

If the revenue limit under the simplified tax system is exceeded

The taxpayer of the simplified tax system, whose income limit was exceeded in 2016, ceases to be a simplified taxpayer from the 1st day of the quarter in which this excess was allowed. He proceeds to pay taxes on DOS or UTII, if the conditions of activity allow the application of this special regime. At the same time, in order to switch to UTII, it is necessary to submit to tax office Application (approved by Order of the Federal Tax Service of Russia dated December 11, 2012 N ММВ-7-6/ [email protected]) within five working days from the date of commencement of the imputed activity. If the excess became known later than five days after the end of the quarter, then before submitting the Application, the organization or individual entrepreneur becomes taxpayer on the OSN.

Good afternoon, dear entrepreneurs!

“ORDER OF THE MINISTRY OF ECONOMIC DEVELOPMENT OF THE RUSSIAN FEDERATION OF OCTOBER 20, 2015 N 772 “ON ESTABLISHING COEFFICIENTS-DEFLATORS FOR 2016”

It follows from this that the deflator coefficient for 2016 will be equal to 1.329:

In fact, this order completely repeats the information from this article, which I wrote recently:

It talked about the fact that this is still a project. But, as you can see, this is an official order, which will be published in “ Rossiyskaya Gazeta” dated November 20, 2015. This means that these deflator coefficients can be considered official.

But I emphasize once again that we will have to wait for the official publication in RG.

But back to USN

If the deflator coefficient for 2016 is equal to 1.329, then you can immediately calculate the annual revenue limit for individual entrepreneurs on the simplified tax system in the new year. This is done very simply:

60 million rubles *1.329 = 79.74 million rubles per year.

That is, if an individual entrepreneur exceeds the revenue of 79.74 million rubles in 2016, then he will lose the right to apply this most popular taxation system in the Russian Federation.

And what are the limits on the USN in 2015?

Let me remind you that this year the following limits were set:

1. The number of employees in the company should not exceed 100 people;
2. Annual income should not exceed 68.82 million rubles;
3. The total value of the property should not exceed 100 million rubles;

By the way, the tax on UTII with the sales tax in Moscow will also increase, as I wrote about here:

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Dear entrepreneurs!

New one is ready electronic book for taxes and insurance premiums for individual entrepreneurs on the simplified tax system 6% without employees for 2020:

"What taxes and insurance premiums does an individual entrepreneur pay on the simplified tax system 6% without employees in 2020?"

considered in the book.

Hello! In this article, we will talk about the limits that allow you to apply the simplified tax system from 2019.

Today you will learn:

1. What are the limits for entrepreneurs on;
2. What income items are related to income on the "simplified";
3. In what cases the right to apply the simplified tax system is lost;
4. How to switch from USN to OSN.

USN and business benefits

It is beneficial to use the simplified tax system for management, and therefore this is common among and. It has several advantages that distinguish it from other methods of taxation.

Before you start using the "simplified" system, you have the right to choose one of two tax rates:

• 6% if there are income items in your activity and expenses are minimized (in this case, the entrepreneur pays only 6% of the amount of profit);
• 15% if the company has both income and expenses (first, the difference between the profit and expenses received for the year is calculated, and then 15% is calculated from the amount received - this is the tax payable).

These rates may be differentiated in different regions and reduced to a minimum of 1% for certain types of activities.

Business owners on the simplified tax system pay only one tax instead of:

• (for founders of organizations);
• (however, there are exceptions. For example, if you make a deal with non-residents, you are still required to pay VAT).

Pretty on USN simplified system accounting: paying a single tax makes maintenance easier.

There are also such features for companies on the simplified tax system:

• Can be deducted from insurance premiums transport tax and other expenses (for the simplified tax system with a tax rate of 15%);
• The USN does not restrict a company from having a representative office.

What are the restrictions on working with the USN

The benefits of working with the USN abound. So that this system of tax collection does not develop into the only one used by taxpayers and does not become the subject of various frauds, the state has developed special limits.

They limit activities on the simplified tax system for various indicators. If these indicators go beyond the norm, then you do not have the right to apply the simplified tax system.

These limits include:

• residual value those fixed assets that are on the balance sheet of the enterprise cannot exceed 150,000,000 rubles. Only depreciable property is taken into account, land and construction in progress are not taken into account;
• To switch to the simplified tax system from the new year (in 2020), your income for 9 months of current activity should not exceed 112,500,000 rubles without VAT. total amount income is calculated by adding the amounts from sales and non-operating income;
• In order not to lose the opportunity to practice the simplified tax system in 2019, your total annual income should not exceed 150,000,000 rubles.

As you can see, the limits, compared to 2018, have remained the same, which will allow more entrepreneurs to stay on the simplified tax system.

However, the deflator coefficient in 2019 was also changed, as in previous years, amounting to 1.518. It is a special index that annually increased the possible income under the simplified tax system and income for the transition to the simplified tax system.

For example, in 2016 the index rate was 1.329. This means that the amount of approved income for 2016 increased from 60,000,000 rubles to 1.329*60000000 = 79,740,000 rubles. And the amount for the transition to the simplified tax system increased from 45,000,000 rubles to 1.329 * 45,000,000 = 59,805,000 rubles.

Since 2017, the deflator has stopped changing. Restrictions on its use were introduced for the next three years, until 2020. This means that the approved income limit will not be indexed, and its value will remain unchanged for three years.

It is important to bear in mind that restrictions on the transition to the ranks of "simplifiers" are associated not only with the income of the company. If your company employs more than 100 people, you will not be able to apply the simplified tax system even if the amount of income is observed.

income limit

There is a limit of 150,000,000 rubles, which applies to the annual income of an individual entrepreneur or company. This means that exceeding this mark by at least a ruble during a quarter, half a year, or at the end of the year excludes you from the ranks of the “simplifiers”.

If the income is exceeded by 150,000,000 rubles, then you switch to from the quarter in which a large income was received.

It also happens that the entrepreneur did not notice how the amount of income exceeded the approved amount. This should not be allowed. Check your income every three months so that you don't miss the moment of leaving the simplified tax system.

If you, having lost the right to the simplified tax system, did not notify the tax office about this, then get ready to pay the following fines:

• 200 rub. for not providing notice that you no longer apply the simplified tax system (Article 126 of the Tax Code);
• 5% of the amount of tax recorded according to the declaration on the OSNO. Penalties will be charged from the first day following the month set for the submission of the declaration (Article 119 of the Tax Code);
• 1000 rub. for not submitting a declaration.

There will be no penalties for the unpaid amount of tax, the tax will only charge you a penalty for late payment.

If you notice that your income is becoming “critical”, that is, it is approaching the threshold of 150,000,000 rubles, and you do not want to switch to DOS, there are several ways to stay on the simplified tax system.

You can:

• Do not allow income to be received in the last quarter or accept only those funds that will not exceed the revenue limit (if you know in advance what transactions your company will have with counterparties, try to transfer profits on them to the next year);
• Draw up a loan agreement(if you shipped products to the buyer, then you can receive money from him as a return of the loan. That is, you issue a conditional loan to your business partner, which he pays for the delivery. Loans are not taken into account as income on the simplified tax system, and therefore the amount of profit will not increase the limit income turnover);
• Make a commission agreement(For the services performed in favor of your counterparty, you can take a commission as an intermediary. Commissions under such an agreement are also not taken into account in the company's income).

If you want to switch to the simplified tax system from another taxation system, then the income for the previous three quarters should not exceed 112,500,000 rubles. Again, this rule is relevant only for LLC.

Is your income less? Then the USN is perfect for you. At the same time go to new way taxation you will be able not earlier than next year. In the current reporting period, you will not be able to use this right.

The activities of the USN do not provide for a spending limit. The only exception is the types of expenses themselves, which are classified as such according to the law.

What income can be taken into account under the simplified tax system

Any commercial activity means earning income. However, not every profit can be treated as income.

Tax legislation classifies as income amounts:

• From sales (revenue in monetary terms, which is received from the sale of your own products or the sale of property rights of the company (for example, you found a buyer for equipment or a piece of land. In this case, payment can be made even in kind));
• Non-operating:
  - income from past activities reporting period that you have discovered now;
  - purchase and sale foreign exchange(both positive and negative price difference is taken into account);
  — amounts received from ;
  - income from deposits, securities;
  — property rights that you purchased at no cost;
  - profit from holding shares in other organizations;
• Income on the simplified tax system must be taken into account in KUDiR at the time of receipt of funds to or to the cash desk of the company.

At the same time, there are such incomes of the company that are not taken into account when calculating the limit on the simplified tax system.

These include:

• Mortgaged property;
• Contributions to ;
• Contributions to compensation funds;
• Foreign (provided that they will be spent within one year);
• The difference formed during the revaluation of shares;
• Compensation from insurance companies or by court order to the injured party;
• Fines paid in favor of the organization;
• Some from which income tax is deducted;
• Winnings (for IP);
• And others, indicated in articles 224, 251 and 284 of the Tax Code of the Russian Federation.

Calculate the cost of fixed assets

The simplified tax system is suitable only for those individual entrepreneurs and organizations whose residual value of fixed assets does not exceed 150,000,000 rubles. This value is calculated according to the accounting standards.

The limit of fixed assets should be monitored not only by those organizations that are on the simplified tax system, but also by those that plan to switch to this system taxation. The last to calculate the price of assets on December 31 of the year preceding the transition to the simplified tax system.

If the OS cost limit is exceeded, this will become an obstacle to the application of the simplified tax system.

When the residual value exceeds the established limit of 150,000,000 rubles, the organization is obliged to switch to DOS from the quarter in which the increase in the value of assets occurred.

The Ministry of Finance does not oblige an individual entrepreneur to keep records of the residual value of fixed assets. However, as soon as the entrepreneur switches to the simplified tax system, the need to calculate the price of assets is assigned to him by law.

Loss of the right to apply the simplified tax system

From the moment the entrepreneur's income exceeded the mark of 150,000,000 rubles in the current period (for a quarter, six months or 9 months), the transition to the OSN is mandatory.

As soon as the limit has been increased, organizations and individual entrepreneurs switch to DOS from the beginning of the quarter in which the total income exceeded 150,000,000 rubles. To understand whether you fit into the limit or not, you will need to calculate income from the first day of the reporting year.

Let's take an example of the moment the organization loses the right to the simplified tax system.

The company's earnings for the year were:

The amount of income for the year, including the last quarter = 162,400,000 rubles.

The legislator established that those enterprises whose income did not exceed 150,000,000 rubles can remain on the simplified tax system. In our example, the total revenue of the company exceeded this mark. This means that starting from 01/01/2020, the organization is obliged to switch to DOS and calculate the tax differently.

Going to OSNO

Legislative norms oblige those who switched to OSNO to inform about it tax authorities within 15 days after the end of the reporting period. Once the transition has taken place, the taxpayer is required to pay all due taxes, just like newly registered companies.

If an organization or individual entrepreneur, when switching to OSNO, lost sight of the payment of monthly payments, this is not a reason for fines from the tax authorities. As punishment, penalties will follow on the amount of unpaid tax.

Checkout limits for "simplified"

For each entrepreneur and company located on the simplified tax system, there is a requirement for a cash register from the side of legislative norms. It is expressed in the fact that the business owner is obliged to set a cash limit, which is expressed in the maximum possible amount of cash balance at the end of the day.

It is not necessary to inform banking organizations about the excess of funds. You must calculate this value yourself and stick to it on a daily basis.

The cash limit is calculated as follows:

It is necessary to sum up all revenue for any period, but not more than 92 days. The amount received must be divided by the number of days in billing period. Multiply the resulting value by the number of days during which the money is spent at the cash desk before being deposited at the bank (usually no more than 7 days). The amount that you calculated is the limit on your cash register.

The settlement scheme must be drawn up in the form of internal documents (order or instruction). It must be followed throughout the operation of the company.

If the organization has separate divisions, then the calculated limit should be the same for everyone. The exception is those units that transfer cash directly to the bank, bypassing the head office.

In June 2016, the State Duma adopted a draft law on amendments to the Tax Code of the Russian Federation. On its basis adopted the federal law dated July 3, 2016 No. 243-FZ, the provisions of which will come into force on January 1, 2017. Article 2 of the Law made notable amendments in terms of income limits for applying the simplified taxation system.

At what revenue limit will it now be possible to switch to simplified taxation? How will the 2017 income limit change for those who already apply the simplified tax system? Can they adopted by law innovations to affect the "simplified" activities now, and how to maintain their right to the simplistic people next year? We will try to answer the questions asked in this article.

What will change for the USN in 2017

Changes in the part of the simplified tax system will be joyful for many, since a larger number of small businesses will be able to apply simplified taxation from next year, and here's why:

• the income limit under the simplified tax system from 2017 will conditionally double - from 60 to 120 million rubles (actually slightly less, taking into account annual indexation),
• the maximum revenue of legal entities for 9 months of the year in which the application for the transition to simplified taxation is submitted will also grow and become equal to 112.5 million instead of 45 million rubles. At first it was assumed that it would amount to 90 million rubles. (Federal Law No. 243-FZ of July 3, 2016), and then the amount was increased further to 112.5 million (Federal Law No. 401-FZ of November 30, 2016),
• for organizations, the allowable residual value of fixed assets will increase from 100 million to 150 million rubles.

But, at the same time, a “fly in the ointment” has also been added: until 2020, the application of the deflator coefficient to the limits of “simplified” income and revenue for the transition to the simplified tax system will be suspended. That is, in fact, the limit amounts will not double, but somewhat less.

The deflator coefficient quite significantly helps to increase the current income limits. Now it is equally valid for those who are just planning to switch to simplified taxation from the new year, and for those who are already working on the simplified tax system.

USN 2016: income limit for the transition

Recall that you can become a simplified person only from the beginning of next year, for which you need to submit a notice of transition to the IFTS, at the place of residence of the individual entrepreneur or at the location of the legal entity, no later than on the last day of the current year (clause 1 of article 346.13 of the Tax Code of the Russian Federation ). But it is not enough just to declare that you have decided to change the taxation regime to a simplified one, because there are still a number of restrictions and requirements that must be met.

Not everyone can switch to the simplified tax system, for example, simplified taxation is not available for the following categories of taxpayers (Article 346.12 of the Tax Code of the Russian Federation):

• organizations with branches
• legal entities in which more than a quarter is left by the share of other organizations (except for those specified in subparagraphs 14, paragraph 3, article 346.12 of the Tax Code of the Russian Federation),
• Individual entrepreneurs and organizations paying a single agricultural tax,
• private notaries and lawyers,
• pawn shops, banks, Insurance companies, investment and non-state pension funds, microfinance organizations,
• professional participants of the securities market,
• representatives of the gambling business,
• organizations participating in production sharing agreements,
• budgetary and state institutions,
• foreign organizations,
• private employment agencies.

To switch to a simplified regime in 2016, certain limits must also be observed:

by the number of employees - no more than 100 people, by the residual value of the organization's fixed assets - no more than 100 million rubles, by the level of income of a legal entity for 9 months of the year before switching to the simplified tax system - no more than 45 million rubles.

Until the amendments under the new law come into force, the amount of revenue that limits the transition to simplified taxation (clause 2 of article 346.12 of the Tax Code of the Russian Federation) must be multiplied by the deflator coefficient established by order of the Ministry of Economic Development of October 20, 2015 No. 772. In 2016, its value equals 1.329. As a result, we get that in order to switch to the simplified regime from January 1, 2017, the organization's income for 9 months of 2016 should not exceed the bar of 59.805 million rubles: 45,000,000 * 1.329 = 59,805,000

The composition of the "transitional" income includes income determined in accordance with Article 248 of the Tax Code of the Russian Federation. These are sales income without VAT and non-operating income.

Paying a single tax on imputed income (UTII) for one type entrepreneurial activity or several, the rest of the species located on the OSNO can be translated into a simplified version. The limit for the transition is calculated in this case only on income from activities on the common system (clause 4 of article 346.12 of the Tax Code of the Russian Federation).

In the case when an organization, combining UTII with simplified taxation, decided to abandon the "imputation" and switch completely to the simplified tax system, the transitional limit should be considered based on the "simplified" income. Income from “imputed” activities is not taken into account (letter of the Ministry of Finance dated March 27, 2013 No. 03-11-06/2/9647).

Example

The activities of Alpha LLC are wholesale and retail trade. Moreover, wholesale trade is subject to income tax, and retail trade is transferred to UTII. It was decided to transfer wholesale trade to a simplified regime from January 1, 2017.

The income of Alpha LLC for 9 months of 2016 amounted to 115,000,000 rubles, including:

• from wholesale trade - 55,000,000 rubles,
• from retail trade - 60,000,000 rubles.

The amount of total receipts exceeds the limit for switching to the simplified tax system, but since “imputed” incomes are not taken into account when calculating the income allowed for the transition, we take only income from wholesale trade on the OSNO - 55,000,000 rubles.

The limit for switching to simplified taxation from January 1, 2017, taking into account the deflator coefficient, is 59,805,000 rubles. Receipts for OSNO do not exceed this amount, which means that Alfa LLC has the right in 2017 to transfer wholesale trade activities to a simplified system.

When can I apply the new "transitional" limit of the simplified tax system of 2017

The limit on the number of employees that allows you to switch to a simplified system in 2017 will remain the same - 100 people. The residual value of fixed assets will increase from 100 to 150 million rubles, but the transitional income limit for organizations from 2017 will double: from January to September, inclusive, those who wish to join the ranks of the simplified people can already earn 112.5 million rubles, and not 45 million as it is now. They do not need to be multiplied by the deflator coefficient, at least in the next three years - until January 1, 2020, this function is “frozen”.

You can apply the new increased limit for switching to the simplified regime only from January 1, 2018. To do this, for 9 months of 2017, revenue should not exceed the level of 112.5 million rubles. And as before, this restriction will not apply to the income of individual entrepreneurs.

How to stay on simplified tax in 2016

In order to “keep” on the simplified system, those who apply it already now need to fulfill certain conditions. Including, try not to exceed, working on the simplified tax system, limit value income. In 2016, its size is 60 million rubles (clause 4 of article 346.13 of the Tax Code of the Russian Federation), to which the previously mentioned deflator coefficient equal to 1.329 should be applied. As a result, we get the maximum amount of income of 79.740 million rubles:

60 000 000 * 1,329 = 79 740 000

So, in order not to “fly off” from the simplified system, by the end of 2016, no more than 79.740 million rubles can be earned on the simplified tax system, and this requirement applies not only to enterprises, but also to individual entrepreneurs (letter of the Ministry of Finance of 03/01/2013 No. 03-11-09 / 6114). As soon as the simplified income goes beyond the specified revenue limit under the simplified tax system of 2016, the right to use the “simplified” special regime will be lost. It will be necessary to pay taxes under the general taxation system from the first day of the quarter when the limit was violated. The amount of the "income" limit is the same for both simplified with the object "income", and for those who charge a single tax on the difference between income and expenses.

Example

LLC "Omega" is engaged in wholesale and retail trade, and also provides transportation services. All trade has been transferred to a simplified system, and transport services are subject to an “imputed” tax. For the period from January to October 2016, income was received in the amount of 86,000,000 rubles, of which:

• from wholesale trade - 36,000,000 rubles, including 800,000 rubles in October,
• from retail trade - 44,000,000 rubles, including 1,000,000 rubles in October,
• from transportation services - 6,000,000 rubles, including 200,000 rubles in October.

The total amount of Omega's income exceeds the allowable limit of 79,740,000 rubles, but the revenue from transportation services must be excluded from it, since they are subject to UTII.

Income from "simplified" activities for 10 months of 2016 amounted to 80,000,000 rubles (36,000,000 + 44,000,000). The income limit allowed under the simplified tax system was exceeded in October by 260,000 rubles. Since the excess occurred in the fourth quarter, the company loses the right to use simplified taxation from October 1, 2016 and automatically switches to OSNO.

To prevent this from happening to your business, you will have to monitor income throughout the reporting quarter, comparing their level with the maximum revenue under the 2016 simplified tax system.

Consider how to define "simplified" income. To calculate the limit, the simplisticists must take into account the funds received from the sale, as well as non-operating income received for taxable period from activities subject to single tax on USN. Sales revenue includes not only cash receipts from the sale of own goods or services rendered, but also income from the sale of property rights, such as the sale of fixed assets, land plot etc. Payment can be received both in cash and in kind (clause 1 of article 249 of the Tax Code of the Russian Federation).

Non-operating income is specified in the list of article 250 of the Tax Code of the Russian Federation, in particular, they include:

• income of previous years, discovered in the reporting period,
• positive or negative exchange rate difference formed during the purchase and sale of foreign currency,
• property rental income
• interest earned on bank deposits, accounts, loan agreements, securities, etc., property or property rights received free of charge,
• income received from equity participation in other legal entities,
• income from participation in a simple partnership.

When determining the marginal revenue under the simplified tax system in 2016, all receipts, including advances, must be taken into account. The date of receipt of income is the day when the money was received into a bank account or at the cash desk, or the day when property rights, other property were received, services were provided, work was performed, or when the debt was repaid in some other way (clause 1 of article 346.17 Tax Code of the Russian Federation).

The following should not be included in income:

• all receipts that are listed in Art. 251 of the Tax Code of the Russian Federation,
• dividends and interest subject to income tax specified in paragraphs 1.6, 3 and 4 of Article 284 of the Tax Code of the Russian Federation,
• income of individual entrepreneurs, on which personal income tax is charged at rates of 35% and 9% (clauses 2, 4 and 5 of article 224 of the Tax Code of the Russian Federation).

All these points must be taken into account when tracking your actual receipts from “simplified” activities for the tax period, so as not to exceed 79.740 million rubles of maximum income under the simplified tax system in 2016 (letter of the Ministry of Finance of the Russian Federation of 07/01/2013 No. ).

It is not uncommon for entrepreneurs to suddenly discover that they have approached a critical point only towards the end of the year. In such a situation, it seems that the situation can no longer be saved, and the transition to OSNO is inevitable. But many may still have a chance to stay on the simplified version. If you know how much money should come from buyers or customers before the end of the year, then you can try to limit their receipt to the account or to the cashier.

Since the limit includes only actual income from simplified activities, shortly before the end of the current year, it is possible to agree with buyers to postpone payment to January. So taxable income on these amounts will appear only in January of the next year and will not affect the “simplified” income of the current year.

Example

The total amount of IP income on a simplified system from January to November amounted to 77,000,000 rubles. In December, two payments are expected from the buyer for 2,000,000 and 1,000,000 rubles. In order not to exceed the “simplified” income limit at the end of the year, the IP and the buyer agreed to defer one payment in the amount of 1,000,000 for January of the next year. Thus, the IP income for the current year amounted to 79,000,000 rubles (77,000,000 +2,000,000). The limit for using the simplified tax system next year has been met.

There are other ways in which you can delay the receipt of revenue in reporting year. One of them is the conclusion of a loan agreement with the buyer. According to paragraphs. 10 p. 1 art. 251 of the Tax Code of the Russian Federation funds received in debt, in tax base are not included. That is, in addition to the purchase and sale agreement, a loan agreement is concluded with the buyer for the same amount that he must pay you for the goods. The goods are shipped, but the money from the buyer in the current year is received not under the contract for the sale of this product, but as money received on credit under a loan agreement. Under two contracts between you at the end of the year there are counter obligations. Next year, the buyer needs to offset the obligations under the sales and loan agreements.

Example

Rassvet LLC and Zakat CJSC concluded a purchase and sale agreement in the amount of 10,000,000 rubles. The seller, Rassvet LLC, works on the simplified tax system, and its revenue from simplified taxation since the beginning of the year amounted to 78,000,000 rubles. In order not to exceed the annual income limit, a loan agreement was concluded with the buyer for the same amount of 10,000,000 rubles, according to which Sunset transferred money as a loan to Dawn. The loan amount is not included in the "simplified" income, which means that the annual limit will not be exceeded.

"Dawn" shipped the goods in the current year, and in January of the following year, a set-off was made between mutual claims between "Sunset" and "Dawn" in the amount of 10,000,000 rubles. Thus, the actual payment under the sale and purchase agreement took place in January and it will be credited to the amount of income under the simplified tax system for the next year.

It is also possible to conclude a commission agreement with the buyer instead of a sales contract. In this agreement, the buyer will act as a customer, and you as an intermediary or commission agent. The bottom line is that only the commission will be considered taxable income, and not the entire amount that you receive from the buyer. The property and funds that the commission agent receives from the customer are not included in the tax base for the “simplified” tax (clause 1, clause 1.1, article 346.15; clause 9, clause 1, article 251 of the Tax Code of the Russian Federation). Under the contract, the goods will be purchased at the expense of the customer (buyer), but under the responsibility of the intermediary. The customer pays you a commission in an amount equal to the amount of profit that you plan to receive from the transaction.

Example

Alpha LLC, working on a simplified system, received 68,000,000 rubles of income from equipment trade in 9 months. In the fourth quarter, it is planned to receive 13,000,000 rubles from the buyer. Alfa LLC purchases equipment from a supplier at a price of 10,000,000 rubles. It is planned to make a profit from the transaction in the amount of 3,000,000 rubles (13,000,000 - 10,000,000). As a result, for 12 months the income will be 81,000,000 rubles (68,000,000 + 13,000,000). With such an income, it is impossible to stay on a simplified system, since the limit will be exceeded by 1,260,000 rubles.

In order not to lose the right to the simplified tax system this year, Alfa LLC entered into a commission agreement with the buyer of the equipment. At the same time, according to the agreement, Alfa LLC, as an intermediary, must purchase equipment from the supplier for the customer, which in our case is the buyer. The equipment will be purchased under the responsibility of the intermediary and on his behalf, but at the expense of the customer (buyer). Further, the purchased equipment is transferred to the customer, and Alfa LLC receives a commission from him for his services. In numbers it looks like this:

• The cost of equipment purchased from the supplier is 10,000,000 rubles.
• The amount of the commission fee for the services of the intermediary LLC Alfa is 3,000,000 rubles.
• The total amount that the customer will transfer to the account of Alpha LLC is 13,000,000 rubles (10,000,000 + 3,000,000).

According to Art. 251 of the Tax Code of the Russian Federation, the cost of equipment purchased from a supplier (10,000,000 rubles) is not included in the taxable base. The “simplified” income will include only the amount of the commission fee of Alpha LLC - 3,000,000 rubles. The total amount of "simplified" income for the year will be 71,000,000 rubles (68,000,000 + 3,000,000). This amount does not exceed the USN revenue limit for 2016, which means Alpha LLC will remain on simplified taxation next year.

We must say right away that it is still not worthwhile to abuse the conclusion of such agreements, as in the last two examples. There is a risk that the tax authorities desk audit certain questions will arise, and they will consider your actions as concealing the proceeds. The more carefully the contracts are drawn up and all the conditions are spelled out, the higher the chance that the inspectors will not reclassify them into sales contracts.

Simplification limit for 2017

Next year, it will become easier for many to stay on simplified taxation - the income limit under the simplified tax system in 2017 will increase for all taxpayers from 60 to 120 million rubles. As in the case of the "transitional" limit, no coefficients will be applied to this amount until 2020, that is, in fact, the amount of allowable "simplified" income compared to 2016 will not double, but only by 40.260 million rubles ( 120,000,000 - 79,740,000).

Focus on new threshold 120 million rubles is possible, starting from January 1, 2017, in 2016 the income limit of the simplified tax system remains the same - 60 million rubles, multiplied by the deflator coefficient.

Example

Simplified organization Aktiv LLC provides transport services. In 2016, she received an income in the amount of 79,500,000 rubles.

The maximum amount of revenue that can be earned on simplified taxation in 2016 is 79,740,000 rubles (60,000,000 rubles multiplied by a deflator coefficient of 1.329). In our case, Aktiv LLC fits into the limit and can continue to operate on a simplified regime in 2017.

Let's assume that the income from the "simplified" activity of "Asset" will grow next year and amount to 125,000,000 rubles. The "profitable" limit of the simplified tax system for 2017 is set at 120,000,000 rubles. No coefficients and indices are applied to this amount. This means that Aktiv LLC will exceed the maximum allowable level of revenue for the further application of simplified taxation and it will have to switch to common system taxation.