Last update: 03/07/2020
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Hello, dear readers of the magazine "site"! Today we will talk about simplified taxation system (STS) for individual entrepreneurs what it is, in what cases it can be used, what taxes an individual entrepreneur pays on the simplified tax system without employees (with employees), and so on.
Starting your own business means organization accounting and reporting in accordance with federal law. For individual entrepreneurs, the law provides options for choosing a system for calculating taxes, taking into account the size of profits and costs of a particular enterprise.
You can choose which tax regime to use when doing business, it can be the simplified tax system, OSN, PSN, etc. We already wrote in our last issue in more detail about what types of IP activities fall under this regime, etc.
As part of the decline tax burden entrepreneurs choose a simplified taxation system as the most acceptable in terms of ease of reporting and payment of taxes and fees. Therefore, we will consider this tax regime in more detail.
From this article you will learn:
What is the simplified tax system, what taxes are subject to payment by individual entrepreneurs on the simplified tax system, what kind of reporting on the "simplified" without employees and with them must be submitted by the individual entrepreneur, as well as other useful information read our article
The simplified taxation system (simplification) implies 2 (two) option tax calculation by applying different tax bases, tax rates and different methods of tax calculation.
The possibility of choosing a simplified tax assessment system in 2020 exists for organizations - legal entities and entrepreneurs - individuals who do not fall under the restrictions regulated by paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation.
Also, certain frameworks are provided for enterprises that are already implementing commercial activity and those interested in the transition to simplified.
When filling out an application for the transition to simplified taxation, the income from the sale (non-sales income) of such enterprises at the end of 9 months cannot exceed the amount of 112.5 million rubles, recalculated using the deflator index, which in 2020 amounted to 1.
In order for the calculation of tax payments under the simplified tax regime for individual entrepreneurs to be possible, it is necessary to understand the choice of the OKVED code.
Otherwise, the activity under the selected code may fall under the restriction of the rules. tax legislation Tax Code of the Russian Federation Art. 346.12, and the tax office will not provide permission to use USN.
In addition, newly registered entrepreneurs using simplified taxation can conduct commercial activities on zero tax rate within the limits of the tax holidays granted by the law. The relevant law must be in force in the region of the Russian Federation where the merchant is registered.
The tax rate, depending on the type of taxable base in the USN system, has 2 (two) varieties:
Knowing what types of tax rates for the simplified tax system are, start-up entrepreneurs have a question, what type of payment to choose?
To determine the type of simplified taxation system for individual entrepreneurs, use a simple scheme
To determine which option is optimal for a particular enterprise, it is necessary to determine at what amount of expenses the tax on "USN Income" will be taxed "STS Income minus expenses".
Income * 6% = (Income - Expense) * 15%, which means equal amounts of tax when the amount of expenses in 60% from the amount of income. The dependence of the amount of tax on the amount of expenses is inversely proportional.
The higher the costs, the lower the amount of tax payable to the budget. In this case, with an equal amount of income in 2 (two) taxation options, it is more profitable to choose the second option, since the amount of tax will be lower.
Such an assessment allows you to decide on the choice of the simplified tax system for individual entrepreneurs at the initial stage of planning the amount of deductions for taxes and fees. To clarify the selection criteria, it is necessary to take into account factors that can significantly affect the size of the tax base.
For the timely payment of advance payments on the tax simplified tax system, it is necessary to correctly calculate the single tax. It is made on an accrual basis, which means summing up advance payments from the beginning of the year.
Calculation of quarterly contributions to the USN tax is made in the following order:
When calculating the tax on the "STS Income" in 2020, the law provides for the right to reduce the calculated values by the amount of insurance payments paid in the reporting periods.
Firms and individual entrepreneurs working with employees have the opportunity to reduce tax payments up to 50% within the limits of insurance payments.
Sole Proprietor Without Hired Personnel - for the entire amount of insurance payments not limited to 50%.
For clarity, we will calculate the advance payments for the USN tax using a specific example, having previously calculated the amount of insurance payments for IP for 2020.
Contributions to the Pension Fund by the entrepreneur "for himself":
32 448 rubles.
Payments to the MHIF IP for themselves:
8 426 rubles.
Total insurance payments merchant for himself for 2016 will be:
32 448 rubles + 8 426 rubles = 40 874 rubles rubles.
If the yield exceeds 300 thousand rubles. to the sum of insurance payments add 1% of income , which can be paid at the end of the tax period, namely the calendar year.
When calculating the amount of tax according to the "STS Income minus expenses" the principle of calculation is similar to the calculation of tax according to USN Income.
The difference lies in the possibility of reducing income by the amount of existing expenses with a corresponding change in the tax rate, which fluctuates from 5 to 15% depending on the territorial location in the Russian Federation and the current legislative acts in the field of taxes and fees.
In this option, the amount of paid insurance payments does not affect the tax reduction, but they are taken into account in the total amount of expenses.
Consider the calculation of the simplified tax system for individual entrepreneurs using a specific example.
After the expiration of the calendar IP, it has the following financial indicators:
| Quarter | Revenue part | Expenditure part |
| 1 sq. | 850 thousand rubles | 650 thousand rubles |
| 2 sq. | RUB 1,080 thousand | 775 thousand rubles |
| 3 sq. | 950 thousand rubles | 690 thousand rubles |
| 4 sq. | RUB 1,235 thousand | 850 thousand rubles |
The advance payment at the end of the first quarter will be: (850 thousand rubles - 650 thousand rubles) * 15% = 30 thousand rubles. The payment was made on time.
For the 1st half of the year, the calculation of the tax advance is carried out on an accrual basis:
850,000 + 1,080,000 = 1,930,000 rubles - income for the 1st half of the year;
650,000 + 750,000 = 1,425,000 rubles - consumption for the 1st half of the year;
(1,930,000 - 1,425,000) * 15% - 30 thousand rubles. = 45,750 rubles - tax advance at the end of the reporting period, less paid in the 1st quarter. Paid until 25.07.
The advance payment at the end of 9 months is calculated in the same way:
income minus expenses on a cumulative basis, multiplied by a tax rate of 15%, less advance contributions paid:
(850,000 + 1,080,000 + 950,000) - (650,000 + 775,000 + 690,000) \u003d (2,880,000 - 2,115,000) * 15% \u003d 114,750 rubles.
Then we subtract from this amount the tax advances already paid: 114,750 - 30,000 - 45,750 \u003d 39,000 rubles.
To determine the single tax based on the results of the past year, let's sum the income and then the expenses:
850,000+1,080,000 + 950,000 + 1,235,000 = 4,115,000 rubles - income for the calendar year;
650,000 + 775,000 + 690,000 + 850,000 = 2,965,000 rubles - expenses per calendar year.
Now it is possible to determine the tax base 4,115,000 - 2,965,000 = 1,150 thousand rubles. and multiply by the tax rate 15 % - it will turn out 172,500 rubles.
After deducting the previously paid advances, we get the amount of tax that must be paid to the budget: 172,500 - 30,000 - 45,750 - 39,000 = 57 750 rubles .
The law provides for the obligation of taxpayers to pay the minimum amount of tax based on 1% of the total annual income. It is determined at the end of the calendar year and is taken as minimum tax amount.
If the calculated amount of tax according to the above scheme for individual entrepreneurs would be less than 1% of their total annual profit, then the company would be obliged to pay the minimum amount of tax. This means that for this example, the minimum tax amount is 41 thousand rubles. (4,100,000 * 1%), at the end of the year, individual entrepreneurs paid taxes in the amount 172 500 rubles above the minimum tax amount.
If this amount were below the minimum, then the individual entrepreneurs would have to pay 41,000 rubles.
Advantages and disadvantages of the simplified tax system 6, 15 percent for individual entrepreneurs - highlights
In addition to the fundamental advantages in terms of changing the tax base, lowering tax rates and tax holidays, the simplified tax system for individual entrepreneurs has positive characteristics:
Minuses application of the simplified tax system for individual entrepreneurs are restrictions on the points:
Expanded list entrepreneurial activity , subject to a ban on the use of the simplified tax system, considered in paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation.
If the simplified taxation system for a particular enterprise is more profitable, then you should apply with a corresponding application to the territorial inspection for taxes and fees within 30 days after the organization or individual entrepreneur has been registered.
After choosing the simplified tax system option, the taxpayer needs to figure out how he will pay tax in 2020.
For the “simplifiers”, this tax is called the single tax of the simplified tax system, as it replaces the payment of other taxes provided for by other taxation systems ( VAT, income taxes and property).
Regardless of the choice of the tax base and the simplified tax rate, the statutory period for paying tax and reporting is the same for the two options.
Let's take a closer look at how and when to pay taxes and submit reports.
Taxes are paid in advance
The payment term is 25 days, including holidays and weekends after the reporting period ( quarter, half a year, 9 months) in accordance with clause 5 of article 346.21 of the Tax Code of the Russian Federation.
The tax period for payments under the tax simplified tax system - full calendar year, although this subdivision is relative to organizations. This is due to the fact that the taxpayer is obliged to pay tax in part or in advance at the end of each quarter, namely at the end of each reporting period.
In this regard, the calendar year established the following tax payment deadlines after the end of the reporting periods:
The total amount of tax is calculated based on the results of the calendar year, taking into account advance payments paid quarterly. For entrepreneurs, the reporting period and the deadline for paying taxes is calendar year.
Payment terms for single tax after the end of the calendar year:
Late payment of simplified tax after the reporting period entails the accrual of penalties in the form of penalties 1/300 refinancing rates of the Central Bank of the Russian Federation.
In addition, if the tax is not paid after the end of the calendar year, an additional accrual to the penalty is a fine - 20% from the unpaid tax.
Providing IP reporting
An appropriately executed declaration on the simplified tax system is submitted to the tax authority
The tax return is submitted at the location of the legal entity or residence of the individual entrepreneur.
Providing declarations for taxable period 2019 (2020) is carried out according to the forms approved by the order of the tax authorities.
What reports does an individual entrepreneur submit to the simplified tax system without employees, what taxes does an individual entrepreneur pay
The norms of the current legislation provide for the obligation of an entrepreneur to submit a tax return to the inspectorate at the place of residence at the end of the tax period - for the past calendar year.
Submitting a declaration to tax office can be done in one of the following ways:
Important! Individual who registered individual entrepreneur, is required to submit a tax return even if there is no commercial activity.
In this case zero tax return , as well as compulsory insurance premiums are paid in the FIU and the MHIF.
If entrepreneurial activity is not conducted, then in order to avoid problems in the future on the part of government agencies, it is necessary to officially close your enterprise. In our issue, we already wrote.
In addition to submitting the declaration, the merchant is obliged to submit to the Inspectorate for Taxes and Duties the Book of Accounting for Income and Expenses (KUDIR), in which all financial transactions in the course of conducting commercial activities are recorded in chronological order. It may be in writing or in in electronic format.
In writing, the pages of KUDIR must be numbered and stitched. The absence of the Book of Accounts entails the accrual of fines and penalties.
Reporting for merchants can conditionally be classified into several types, depending on the choice tax system, business organization conditions ( with employees or without), the terms of mutual settlements with counterparties and the presence of additional objects of taxation:
For the tax period, IP reporting is provided in the form and format of declarations approved by order of the tax authorities. (Order dated February 22, 2016 No. ММВ-7-3/99)
After registration individual individual entrepreneur, the current legislation obliges him to pay mandatory insurance premiums not depending whether it is a business or not.
Compulsory payments of a merchant "for himself" include:
These payments ensure the social security of the merchant as an employer in their own interests.
Late payment or refusal from making payments entails calculation of fines penalties and collection of debts judicially .
In 2020, simplified merchants are required to make payments to the FIU in accordance with the calculation in accordance with the norms established by law.
The procedure for calculating insurance payments is as follows:
Deductions to the PFR - 32,448 rubles. (does not depend on the size of the minimum wage);
Deductions to the MHIF - 8,426 rubles. (does not depend on the size of the minimum wage)
Important! Fixed contributions for the year are no longer tied to the minimum wage.
Total insurance payments of individual entrepreneurs for themselves for 2020 will be:
RUB 32,448 + 8 426 rub. = 40,874 rubles. rubles
Deadline for payment of fees - December 31. Payment can be made in installments or in one lump sum.
When a merchant receives a profit of more than 300 thousand rubles, it is also necessary to pay 1% from the amount exceeding this limit (under the SIT regime, 1% is paid from the potentially receivable annual income)
Since 2017, the PFR has a new CSC (Codes budget classification) must be paid in one payment (for insurance and accumulative):
Budget classification codes, as a rule, change almost every year, so you need to regularly monitor their changes (updates).
What reporting does the IP on the simplified tax system with employees - deadlines + types of taxes payable
Simplified IP reporting with employees somewhat different from submission of reports of a sole proprietorship, that is, reporting only “for oneself” (without employees). This is due to the fact that it is necessary to reflect the income of employees and the payment of mandatory insurance payments on them.
In this regard, reporting is submitted to the following authorities:
The procedure for deductions and reporting requirements are regulated by the relevant regulatory - legal acts Ministry of Finance, Tax Service.
Important! In case of deliberate submission of false data to evade payments of taxes and fees, a desk audit will be carried out and all violations will be identified. Such actions may result in severe penalties.
One of the main requirements for reporting is the timely delivery of a package of documents:
You can provide the above documentation in any of the following ways: on one's own, through the face of a notary certified power of attorney, by Russian post, electronically (via EDS (electronic digital signature)).
When sending a package of documents by mail of the Russian Federation, you should draw up an inventory of the attachment and send a letter in the form of a registered letter with a notification to fix the date of sending.
When hiring employees, the merchant must report to pension fund RF. For reporting, it is necessary to draw up documents drawn up in the following forms:
The provision of appropriately executed forms to the FIU is regulated by the Government Decree Russian Federation under the number No. 2P dated 16.01.2014.
An individual entrepreneur working with hired personnel is obliged to provide reports to the Social Insurance Fund of the Russian Federation on, regulated by regulatory legal acts:
When submitting reports to the IFTS, other deadlines for its submission should be observed
Strict observance of the rules for the provision of reporting forms and control of changes in the legislation on its delivery are the basis for compliance with the norms of the current legislation and the absence of penalties.
Why and when you need a cash register for individual entrepreneurs on a simplified taxation system
No changes were made to the legislation regarding the availability of cash registers in the course of conducting commercial activities of IP.
As before, firms doing business in the area production and provision of services, obliged have cash registers, with the exception of some cases in which an individual entrepreneur has the right not to record cash transactions with the help of cash registers.
In other cases, non-compliance with this rule entails the imposition of serious penalties.
The purchase of a cash register must be accompanied by its registration in state register FTS.
In addition to using cash registers to control receipts and expenditures Money, the presence of this device is the basis for duplication financial flows in the Book for recording income and spending money, as well as maintaining accounting policy at the enterprise.
KKM - cash register or apparatus having a special structure and functional features, intended for use in enterprises in order to control the receipt and expenditure of funds. It can be used to track cash flows after a long period of time, to identify the causes of shortages and other movements of financial resources.
They are used in commercial enterprises in 2 (two) cases:
An enterprise acting as an individual entrepreneur or LLC is obliged to reflect the financial flows passing through the cash machine in the Book intended for this purpose for accounting for income and spending money. One option to replace the use of cash registers is the use of strict reporting forms or BSOs. They reflect all the financial transactions of the enterprise.
Important! In strict reporting forms total amount conducted financial transactions must not exceed the amount of 100 thousand rubles . Otherwise, in order to carry out larger transactions, it is necessary to conclude a larger number of contracts for amounts not exceeding this limit.
The choice by an entrepreneur of one of the options for calculating taxes on a simplified basis - Income or Income minus expenses - is not a basis for refusing to purchase a cash register.
Influence of the chosen system tax accruals when using cash registers, it consists in the difference in accounting for financial flows and the subsequent calculation of tax.
In the latter case, the daily income and expense are recorded in the ledger and the difference between them is calculated.
In the question of whether individual entrepreneurs are required to keep a cash register on the simplified tax system, the unequivocal answer is yes, since the content of the cash register is the basis of the accounting policy of the enterprise.
The norms of the current legislation approved the requirements that must be met by KKM used to conduct commercial activities of individual entrepreneurs on the simplified tax system:
Only cash registers with a holographic sticker are allowed to register with the Federal Tax Service, which are on the list of the State Register. More detailed information look at the official website of the tax service ( nalog.ru ).
The sale of cash registers is carried out by specialized technical service centers engaged in the sale, installation and service of cash registers.
The cost of such equipment fluctuates from 8 to 25 thousand rubles depending on the brand, type of apparatus and the complexity of the installation and maintenance work.
The acquisition of KKM includes several stages:
During the period of operation, the service fee for servicing the cash register will be about 300 rubles, if you need to replace the memory media, you will have to pay 5 - 6 thousand rubles.
Exist different ways payment for goods and services, for example, you can use acquiring services by taking the necessary equipment from the acquiring bank. and what types of acquiring exist we wrote in a separate article.
Warranty service after the sale of the cash register is carried out by a service organization with which the entrepreneur has entered into an agreement on the purchase of cash registers. Based on this agreement, the technical support center must comply with the basic conditions for servicing the cash register.
Most of these conditions include:
Service maintenance is carried out according to the tariffs stipulated in the contract. Upon expiration, the entrepreneur enters into a new contract for servicing the cash register.
There are a number of cases in which an individual entrepreneur has the right not to buy and not to use a cash register in commercial activities.
These organizations include:
Basically, entrepreneurs carrying out commercial activities this year will need without fail purchase and implement cash registers.
The use of the simplified tax system for individual entrepreneurs is the most optimal taxation system that allows you to successfully conduct commercial activities without a significant tax burden.
If, however, there are still questions about the simplified taxation system, what taxes the individual entrepreneur pays on the simplified tax system, etc., then we suggest watching the video - “IP: taxes and reports on the simplified tax system (UTII)”
Dear readers of the magazine "RichPro.ru", we will be grateful if you share your opinions and comments on the topic of the publication in the comments below. We wish you good luck and growth of your business!
When choosing a preferential tax regime, an entrepreneur must take into account the STS rates of 2017. Knowing them, you can calculate the approximate amount of tax based on the projected values of expenses and income and choose one of the two objects of taxation. During 2016, there were rumors on the Internet that the interest on the "simplification" would be significantly reduced. The coming year brought no surprises: the rates remained at the same level.
If the company has chosen the type of taxation "Income", then for all receipts received by the organization (from the main and non-operating activities) the rate of 6% is used. Receipts are taken into account on the date when the money actually ended up in the cash desk or on the organization's current account.
Important! Taxable income does not include credits and borrowings received, repaid payments, replenishment bank account individual entrepreneur from personal funds.
The transfer of tax is made in advance at the end of each quarter. The amount payable to the budget is calculated according to the formula:
Tax = Income * 0.06.
The rate can be lowered by the authorities of the subject of the Russian Federation to a minimum value of 1% for development purposes regional economy. For example, for 2017-2021. in the Crimea and Sevastopol, a preferential value of 4% is established. Previously, it was even lower and amounted to 3%.
The main advantage of the simplified tax system "Income" is the ability to deduct the following expenses from the quarterly amount of tax:
Reducing the single tax on the listed types of expenses for a company or individual entrepreneur with employees is permissible by no more than 50%. For individual entrepreneurs without employees, there are no restrictions, it is possible to reset the payment.
Commercial organizations and individual entrepreneurs registered in the territory of Moscow have the right to reduce the tax on the amount of the sales tax. The payment is reduced in addition to the insurance premiums previously taken into account. Firms registered outside the capital are not eligible to use the exemption.
Important! The rate of the USN "Income" 2017 in Moscow has been lowered for the areas of activity: sports, social services, manufacturing, raising animals and plants.
The disadvantage of the simplified tax system "Income" is the difficulty in forecasting the expenditure and revenue parts. If the company's costs in a particular quarter have increased several times, and the revenue has remained unchanged, the single tax will be a heavy burden, leading to losses.
For this type of special regime, the rate in 2017 is set at 15%. The taxable base is calculated as the difference between the income of the organization or individual entrepreneur from all areas of activity and the expenses incurred.
Tax \u003d (Income - Expenses) * 0.15.
In order for the company's expenses to reduce the amount of the single tax, they must be:
For an object by region in 2017, they can differ significantly. The authorities of the subject of the Russian Federation have the right to lower them to 5%. So, in the territory of the Republic of Crimea and Sevastopol, the rate has been reduced to 10%.
The simplified tax rate of 15% has an important advantage - the size of the single tax directly depends on net profit company, so the organization or individual entrepreneur does not have the risk of “going negative”, as with the “Income” object.
The disadvantage of the special regime is the need to confirm the fact of payment of expenses and receipt of their subject. Two types of primary documents are required: checks (statements) and acts (invoices). If one of them is missing, the costs will not be deductible from the taxable base.
Aspiring entrepreneurs often work "to zero" or at a loss. The USN formula for the object “Income minus expenses” allows for the possibility of a single tax of zero if expenses exceed income. In fact, there is no such possibility: Art. 346.18 of the Tax Code of the Russian Federation enshrines the concept of a minimum tax.
The amount of the budget payment is 1% of all income of a legal entity or individual entrepreneur: sales and non-sales. The period for which the tax is calculated is one year.
If at the end of the calendar year it turns out that the company's income is less than its expenses, it must transfer minimum tax. If 1% of income is less than the amount of quarterly advance payments for the period, the difference must be paid to the budget.
Important! In 2017, the same BCC is set for the minimum and “main” tax - 182 1 05 01021 01 1000 110.
An important aspect of the activities of enterprises in a special tax regime- USN rate in 2017. What changes await it in the future - time will tell, while the federal highs and lows remained at the level of 2016.
The simplified taxation system (STS) is often chosen for the simplicity of tax and accounting, the replacement of several taxes with a single, fewer reporting (compared to the main system, for example).
There are two types of USN:
Are you going to switch to the simplified tax system 15% and don’t know if such a transition will be beneficial for you, or are you just going to register your business, do you want to understand if you calculated taxes correctly? Our article will help you understand the issue of calculating tax with a simplification of 15%.
According to paragraph 4 of Art. 346.21 Taxpayers who have chosen income reduced by the amount of expenses as an object of taxation, at the end of each reporting period, calculate the amount of the advance tax payment based on the tax rate and the income actually received, reduced by the amount of expenses, calculated on an accrual basis from the beginning of the tax period to the end respectively, the first quarter, six months, nine months, taking into account the previously calculated amounts of advance tax payments.
Often, entrepreneurs, choosing the STS of 15% of “income minus expenses”, think that with expenses exceeding income, you can not pay tax at all. The logic of such assumptions is indisputable, but, alas, it has nothing to do with reality.
If as a result of work you receive a loss (your expenses exceed income), you still have to pay tax. Such a tax is called the minimum and is equal to 1% of all income received as a result of the activity. It is calculated based on the results of activities for the year. Also, the amount of the minimum tax must always be compared with the tax that is obtained when calculating the usual one. It is necessary to pay to the budget the tax, the amount of which turned out to be more.
Simplified income with the taxable base "income minus expenses" is determined according to the same principles and rules as for the taxable base for the STS 6% "Income" and is regulated by Article 346.17 Tax Code Russian Federation (NK RF). It is important to remember that for the simplified taxation system, the cash method of recognizing income and expenses is used.
With regard to income, this means that in order to determine the tax base, they are recognized at the moment the payment is received to the current account or at the cash desk, and not at the moment of the actual provision of services, performance of work, shipment of goods.
It is also necessary to recognize the offset as of the date of its implementation as income, although in fact the funds will not be received either at the cash desk or at the current account.
If an entrepreneur or company has received a loan or taken out a loan to conduct business, then these receipts, of course, will not be considered income and will not be taxable. Also, the contribution of individual entrepreneurs of their own funds for conducting activities is not subject to taxation and is not considered income.
A closed list of expenses that reduce the taxable base by the simplified tax system by 15% is given in Art. 346.16 of the Tax Code of the Russian Federation. For example, expenses are:
Be careful, be sure to check the list, find out if your expense falls under one of the more than thirty items and whether it is appropriate.
The procedure for recognizing expenses under the simplified taxation system is described in Art. 346.17 of the Tax Code of the Russian Federation.
Expenses are recognized on a cash basis, but one payment or repayment of payment arrears in another way (clause 2 of article 346.17) is not enough. Expenses must be confirmed and justified. Invoices, acts of completed work, acts of acceptance and transfer, acts of mutual offset, bank statements, payment orders, cashier's checks, sales receipts and other documents confirm the costs incurred, which reflect all the necessary details and which are executed in compliance with the law.
The validity of expenses is proved by their necessity for ensuring activities and generating income. For example, computer equipment is a reasonable purchase, but you can hardly prove the need for a TV.
In addition, there are a number of expenses that are taken into account in a special manner.
Thus, the costs of paying for the cost of goods purchased for further sale are recognized as these goods are sold (clause 2, clause 2, article 346.17).
Expenses for the acquisition (construction, manufacture) of fixed assets and intangible assets, taken into account in the manner, in accordance with paragraph 3 of Art. 346.16, and used in carrying out activities, are reflected on the last day of the reporting (tax) period in the amount of the amounts paid.
Also, the tax base calculated based on the results of the period can be reduced by losses incurred in previous periods in which the entrepreneur or company applied the simplified tax system of 15%. Loss here means the excess of expenses over income, which are determined and recognized in accordance with Art. 346.15, Art. 346.16 and Art. 346.17 of the Tax Code of the Russian Federation. Such a transfer of losses to future tax periods is possible within 10 years following the tax period in which it was received (clause 7 of article 436.18 of the Tax Code of the Russian Federation).
Example 1
LLC "Romashka" as a result of its activities has received the following results:
Calculate the tax payable in each period:
| Period | Tax, rubles | Tax payable, rubles |
| 1 quarter | (100,000 - 60,000) × 15% = 6,000 | |
| 6 months | (270,000 - 225,000) × 15% = 6,750 | 6 750 – 6000 = 750 |
| 9 months | (350,000 - 330,000) × 15% = 3,000 | The tax paid for the past period exceeds the amount payable at the end of 9 months, so nothing needs to be paid |
| (500,000 - 400,000) × 15% = 15,000 | 15 000 – 6 000 – 750 = 8 250 |
|
| Minimum Tax | 500,000 × 1% = 5,000 | The minimum tax is less than that calculated in the usual way, therefore, at the end of the year, it is necessary to pay the “regular” tax |
And for those who still have questions or those who want to get advice from a professional, we can offer free consultation on taxation from 1C specialists:
In our service, you can absolutely free of charge prepare a notification about the transition to the simplified tax system Income minus expenses (relevant for 2019):
This article is devoted only to the specifics of the simplified tax system with the object of taxation "Income minus expenses".
The big advantage of this variant of the simplified tax system is the so-called differentiated tax rate. In fact, this additional privilege within the framework of the already preferential special regime. The usual size of the STS rate Income minus expenses, equal to 15%, regional authorities can reduce up to 5%.
There is a reduced tax rate not in all regions, but many subjects of the Russian Federation take advantage of this opportunity, attracting additional investments, developing certain types of activities or solving issues of employment.
SST Differentiated Tax Rate Laws Revenues minus Expenses are enacted at the local level annually, prior to the beginning of the year in which they come into effect. You can find out what rate will be set in the region you are interested in at the territorial tax office or local administration.
Important: the differentiated tax rate is not tax break, and its application does not need to be confirmed by the tax office with any documents. The Ministry of Finance of Russia spoke on this issue in letter No. 03-11-11 / 43791 dated 10/21/13.
We draw the attention of all LLCs to the simplified tax system Income minus expenses - organizations can pay taxes only by bank transfer. This is a requirement of Art. 45 of the Tax Code of the Russian Federation, according to which the obligation of the organization to pay tax is considered fulfilled only after the presentation of a payment order to the bank. The Ministry of Finance prohibits the payment of taxes by LLC in cash. We recommend you on favorable terms.
Of course, when you first get acquainted with the simplified tax system Income minus Expenses, you may get the impression that a more favorable taxation system in the Russian Federation simply does not exist (subject to the lowest possible rate of 5%). Nevertheless, it is necessary to analyze the possibility of using this variant of the simplified tax system in your particular case not only arithmetically.
If everything is quite clear with the tax rate of this regime, then with another element of taxation, i.e. tax base raises a lot of questions. Unlike STS Income, where the tax base consists only of income received, the tax base on STS Income minus Expenses is income reduced by the amount of expenses, and for its calculation
At its core, the calculation of a single tax on the STS Income minus expenses is much closer to the calculation of income tax than to the STS Income variant. It is no coincidence that Chapter 26.2 of the Tax Code of the Russian Federation, devoted to the application of the simplified system, refers several times to the provisions governing the calculation of income tax.
The main risk for the taxpayer here is the non-recognition by the tax inspectorate of the expenses declared by him in the declaration under the simplified tax system. If the tax authorities do not agree with the formation of the tax base, then in addition to the arrears, i.e. additional charges of a single tax, a penalty will be calculated and a fine will be imposed under Art. 122 NK (20% of the unpaid tax amount).
✐Example▼
In the declaration under the USN, Dolphin LLC stated the income received in the amount of 2,876,634 rubles. and expenses incurred in the amount of 2,246,504 rubles. The tax base, according to the taxpayer, amounted to 630,130 rubles, and the amount of a single tax at a rate of 15% is 94,520 rubles.
Accounting for expenses incurred was carried out according to the KUDiR, and at the request of the tax authority, copies of documents confirming the fact of business transactions and payment of expenses were attached to the declaration. The expenses include (in rubles):
According to the results desk audit declaration, the tax inspectorate accepted the following expenses to reduce the tax base:
The cost of purchasing a refrigerator for the office in the amount of 26,000 rubles. were not accepted as having no relation to the business activities of the organization. Also, the costs of third-party accounting services in the amount of 53,000 rubles, because the state had an accountant with sufficient qualifications, whose duties included the full accounting services of the organization. Total expenses were recognized in the amount of 1,824,504 rubles, the tax base was 1,052,130 rubles, and the single tax payable was 157,819 rubles.
Accrued arrears on a single tax in the amount of 63,299 rubles. and a fine under Art. Tax Code of the Russian Federation (incomplete payment of tax amounts as a result of understating the tax base), in the amount of 20% of the unpaid tax amount, i.e. RUB 12,660
Note: to this amount, it is also necessary to add penalties for late payment of underestimated amounts, which will require reporting income and expenses on a quarterly basis.
The definition of income for this regime is no different from the definition of income for the STS Income. In turn, Art. 346.15 of the Tax Code of the Russian Federation, which regulates the procedure for determining income on a simplified system, refers to the provisions of Chapter 25 of the Tax Code of the Russian Federation on income tax.
So, income taken into account for calculating the tax base for the simplified tax system Income minus Expenses is recognized as income from sales and non-operating income.
Sales revenue includes:
Important: the amounts of proceeds from sales also include the amounts of advances and prepayments received on account of the forthcoming deliveries of goods, the provision of services and the performance of work.
Non-operating income includes receipts that are not income from sales, specified in Art. 250 of the Tax Code of the Russian Federation. In particular, they include:
Take into account or recognize income for the simplified tax system on a cash basis. This means that the date of recognition of income is the date of receipt of money in the cash desk or bank account, as well as the date of receipt of property and property rights, provision of services and performance of work. The amounts of income must be reflected in the book of income and expenses (KUDiR) on the date they are received.
To recognize expenses when calculating the tax base, taxpayers who have chosen this option of the simplified tax system must meet the following conditions:
1. Expenses must fall into the list given in Art. 346.16 of the Tax Code of the Russian Federation.
Among them:
The list of expenses is closed, i.e. does not allow the recognition of other types of expenses not specified in the list.
Important: quarterly advance payments cannot be taken into account in expenses when forming the tax base for the simplified tax system Income minus expenses. These payments can only reduce the amount of the single tax at the end of the year, calculated in the declaration under the simplified tax system.
2. Expenses must be economically justified and documented.
Economically justified costs are those costs that are aimed at making a profit, i.e. have a clear business purpose. Here one must be prepared to explain to the tax authorities the necessity of those expenses, the connection of which with business purpose clearly not visible. For example, why the office bought a computer "with bells and whistles", and not a regular one, or how a business car of an executive class can be associated with the formation of a circle of elite clients.
As an argument in tax disputes, you can use the legal position of the Constitutional Court of the Russian Federation, expressed in Ruling No. 320-O-P of 04.06.07. In this document, the Constitutional Court recognizes that such expenses that were aimed at making a profit from entrepreneurial activity, even if this result was not achieved, can be recognized as economically justified.
However, the taxpayer can spend his money without the consent of the tax inspectorate, but in order to take these expenses into account when forming the tax base for the simplified tax system Income minus expenses, you will have to take into account the suspicious attitude factor oversight bodies to business. Unfortunately, the presumption of good faith of the taxpayer, approved by Art. 3 of the Tax Code of the Russian Federation and Art. 10 of the Civil Code of the Russian Federation, in practice it works little.
Concerning documentation expenses for the simplified tax system, then to confirm each expense, you must have at least two documents . One of them has to prove the fact business transaction(consignment note or acceptance certificate), and the second confirms the payment of the expense. In case of non-cash payment, the expense is confirmed by a payment order, account statement, receipt, and in case of cash - by a KKM cashier's check. Documents that confirm the costs incurred for the simplified tax system, as well as the payment of a single tax, must be kept for four years.
3. Costs must be paid.
All expenses under the simplified system are recognized on a cash basis, i.e. costs can only be taken into account after they are actually paid. For example, it is necessary to take into account the cost of wages not on the day of its accrual, but on the day of the actual issuance to employees. The costs associated with the payment of interest on loans and credits are also taken into account not on the day they are accrued, but on the day of payment.
The amounts of expenses are reflected in KUDiR on the day when the money was transferred from the current account or issued from the cash desk. If payment is made by a bill of exchange, then the date of recognition of the expense for the simplified tax system will be the day the own bill is repaid or the day the bill is handed over by endorsement.
4. For certain types of expenses on the simplified tax system Income minus Expenses, a special recognition procedure applies
Accounting for the purchase of goods intended for resale
You can reduce your income by the amounts spent on the purchase of goods for resale only after two conditions are met:
When accounting for the cost of goods purchased in batches, with a large number of assortment items, which, moreover, will be paid to the supplier in more than one amount, it will hardly be possible to do without an accountant or a specialized service. Let us give a conditional example of a simple operation for the sale of a homogeneous product with a staged payment to the supplier.
✐Example ▼
The organization on the simplified tax system received from the supplier two batches of the same toilet soap intended for further sale. The cost of soap in the second batch increased by 10% due to inflation.
In total, as of 03/02/19, there were 230 boxes of soap in the warehouse, the cost of which at the purchase price is 72,900 rubles, of which only 43,950 rubles were paid to the supplier.
On 03/11/19, 220 boxes of soap were sold to the buyer. Debt to the supplier for the first batch in the amount of 7,500 rubles. was redeemed on 03/15/19. Payment of the debt for the second installment was not made by the end of the 1st quarter.
To calculate the tax base for the simplified tax system Income minus expenses, only the cost of sold and paid boxes of soap can be taken into account . The first batch of soap was paid to the supplier in full, so we can take into account the entire purchase amount of this batch - 30,000 rubles.
Of the second batch of 130 boxes, 120 were sold to the buyer (220 boxes of sold soap minus 100 boxes from the first batch), but only 50% was paid to the supplier, i.e. cost 75 boxes. When calculating the tax base, soap from the second batch can only be taken into account in the amount of 21,450 rubles, despite the fact that almost all of the second batch was sold.
In total, according to the results of the 1st quarter, only 51,450 rubles can be taken into account in the costs of purchasing goods intended for sale.
Accounting for the cost of raw materials and materials
By analogy with taking into account goods intended for sale, it can be assumed that the payer of the simplified tax system is allowed to take into account the costs of raw materials and materials only after the manufactured products are sold to the consumer. This is not true. Moreover, to account for such costs, it is not even necessary to write off raw materials and materials for production. You just need to pay for them and receive them from the supplier. In this case, the expense is taken into account at the latest date when these two conditions are met.
✐Example ▼
In March 2019, the organization made an advance payment to the supplier for a batch of materials. Materials according to the invoice from the supplier were received at the warehouse in April 2019, therefore, the prepayment amount can only be taken into account in expenses when calculating the tax base for the 2nd quarter, because this is the later date of two conditions: payment for materials and their receipt.
Accounting for the acquisition of fixed assets
The fixed assets accounted for by the simplified tax system Income minus expenses include labor instruments with a useful life more than a year and worth more than 100 thousand rubles. This equipment, transport, buildings and structures, land etc. To account for such expenses, the cost of fixed assets must be paid, and the fixed asset itself must be put into operation.
Take into account the cost of fixed assets in expenses during the tax period, i.e. year, in equal shares by reporting periods, on the last day of each quarter. In this case, the accounting of expenses begins from the reporting period in which the last of the two conditions was met: payment for the fixed asset or putting it into operation.
✐Example ▼
In January 2019, the organization acquired and put into operation two fixed assets:
Both fixed assets were put into operation in the first quarter, and fixed assets were paid in different quarters. The cost of purchasing a machine can be taken into account starting from the 1st quarter, so we divide its cost into 4 equal shares of 30,000 rubles each. each. The cost of purchasing transport can only be taken into account from the 2nd quarter, in three equal shares of 100,000 rubles.
In total, in the 1st quarter, the organization can take into account only 30,000 rubles in the cost of acquiring fixed assets, and all subsequent quarters - 130,000 rubles each. (30,000 rubles for a machine and 100,000 rubles for transport). At the end of 2019, the expenses will take into account the amount of expenses for both fixed assets in the amount of 420,000 rubles.
If the fixed asset is purchased in installments, then the costs for the simplified tax system Income minus expenses can include the amount of partial payments, even if the fixed asset is not paid in full during the tax period .
✐Example ▼
In March 2019, a simplified organization acquired production room worth 6 million rubles. In the same month, the facility was put into operation, and the first installment in the amount of 1 million rubles. was submitted in April 2019. Under the terms of the agreement, the remaining amount of 5 million rubles. must be repaid in equal installments of 500,000 rubles. per month for 10 months starting May 2019.
According to the results of the 2nd quarter, 2 million rubles can be taken into account in the costs associated with the purchase of premises. (1 million rubles in April and 500 thousand rubles each in May and June). In the 3rd and 4th quarter, expenses include payments of 1.5 million rubles. in everyone. In total, when calculating the single tax for 2019, 5 million rubles will be taken into account, and the remaining amount of 1 million rubles. will be taken into account next year.
5. You need to check your business partner
Unfortunately, even correctly executed and included in the closed list of expenses for the simplified tax system Income minus expenses may not be taken into account in the calculation of the tax base if the tax office considers that the counterparty that provided you with the transaction documents is dishonest.
The obligation of the taxpayer is not legislatively fixed anywhere, moreover, the Ruling of the Constitutional Court of the Russian Federation of October 16, 2003 N 329-O emphasizes that "... the taxpayer is not responsible for the actions of all organizations participating in the multi-stage process of paying and transferring taxes to the budget."
Along with this Determination of the Constitutional Court, the Resolution of the Plenum of the Supreme Arbitration Court No. 53 of October 12, 2006, paragraph 10 of which states that “A tax benefit may be recognized as unreasonable if tax authority it will be proved that the taxpayer acted without due diligence and caution, and he should have been aware of the violations committed by the counterparty.
A tax benefit is a reduction in the tax burden, including when accounting for expenses incurred on the simplified tax system in the tax base. Thus, in order to increase the tax base on the simplified tax system Income minus expenses and, accordingly, the amount of a single tax payable, it is enough for the tax inspectorate to accuse the taxpayer of acting without due diligence and caution when choosing a counterparty.
Probably, the tax authorities are not embarrassed by the fact that such accusations occur against the background of the declared good faith of the participants in tax legal relations, and "... all irremovable doubts, contradictions and ambiguities of legislative acts on taxes and fees are interpreted in favor of the taxpayer."
What violations committed by the counterparty should the taxpayer be aware of? Among the main ones: activities without state registration, registration using lost or fake documents, non-existent TIN, lack of counterparty data in the state register (EGRLE or EGRIP), absence at one’s location or legal address, violation of deadlines for submitting reports and paying taxes.
The website of the Federal Tax Service allows you to check the registration data of the counterparty, and also offers to find out if your business is at risk. At a minimum, the dossier for the counterparty must contain copies of certificates of state registration and tax registration, constituent documents and an extract from the Unified State Register of Legal Entities or EGRIP.
According to Art. 346.18 of the Tax Code of the Russian Federation, the taxpayer using the object taxation of the simplified tax system Income minus expenses, must pay the minimum tax if the amount of tax calculated in the usual way (including when applying a differentiated tax rate) is less than the amount of the minimum tax, i.e. 1% of income.
Please note: the tax base for calculating the minimum tax will not be income reduced by the amount of expenses, but income received. At the same time, the minimum tax is calculated only for the STS option Income minus Expenses.
The minimum tax is calculated and paid only at the end of the tax period (calendar year), at the end of the reporting periods (1 quarter, six months and 9 months), the minimum tax is not considered and paid.
✐Example ▼
An organization operating on the simplified tax system Income minus expenses and applying a tax rate of 15% received the following results for 2019:
The tax base for calculating the single tax in the usual way amounted to 500 thousand rubles. (10,000,000 rubles minus 9,500,000 rubles), and the amount of the single tax at the end of the year is 75 thousand rubles. (500,000*15% = 75,000).
The minimum tax will be 100,000 rubles. (income 10,000,000 *1%), you must pay the largest of these amounts, i.e. 100,000 rubles. In this case, all advance payments are taken into account, if they have been paid.
If you did not manage to pay taxes or contributions on time, then in addition to the tax itself, you will also have to pay a penalty in the form of a penalty, which can be calculated using our calculator.
Simplified tax system for LLC — one of the taxation options for small firms, allowing to reduce tax burden and simplify accounting. Features of the simplified tax system for LLC are discussed in this article.
The possibility of applying the simplified taxation system is limited by a number of conditions:
The USN can be applied either from the date of registration of the LLC in the current year, or from the beginning of any calendar year. The intention to work on a simplified tax system must be notified to the tax office. In the first case - within 30 calendar days from the date of tax registration, in the second case - no later than December 31 of the previous year. Violation of the deadline for filing a notification of the application of the simplified tax system will lead to the impossibility of its application (subclause 19, clause 3, article 346.12 of the Tax Code of the Russian Federation).
It will be possible to change the taxation system only from the next calendar year. An exception will be the situation if in the current year the LLC goes beyond the limits established for the application of the simplified tax system.
Accounting and tax accounting under the simplified tax system is carried out by the methods chosen by the LLC, fixed in the accounting policy. Accounting methods are established by the law on accounting and current RAS, and tax methods- Ch. 26.2 of the Tax Code of the Russian Federation. This inevitably leads to a difference in the conduct of the two types of accounting. When developing an accounting policy, an LLC has the right to choose those accounting methods that smooth out these differences.
An LLC on the simplified tax system can keep accounting in the same way as with OSNO. However, due to the fact that firms using the simplified tax system are most often small businesses, they have the right to use simplified accounting methods:
An LLC, which is a small business entity, must also choose the option of compiling financial statements - complete or abbreviated.
USN payers are exempt from paying income tax, VAT and property tax, with the exception of some situations listed in paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation. Instead, a tax is paid calculated from the object chosen by the taxpayer of the simplified tax system when switching to this system. Other payments (payroll, personal income tax, transport, land, water taxes, excises) are charged and paid by the payer of the simplified tax system according to the standard rules established by the current legislation.
The tax paid under the simplified tax system can be charged on the basis of one of 2 objects of taxation: “income minus expenses” or “income”. The object must be constant during the calendar year, but can be changed from the beginning of the next year upon application submitted to the Federal Tax Service by December 31.
The rate of 15% is applied to the object "income minus expenses". The object "income" is taxed at a rate of 6%. The laws of the constituent entities of the Russian Federation may reduce the rates: with the object “income minus expenses”, the rate can be set from 5 to 15%, with the object “income” - from 1 to 6%.
The tax period under the simplified tax system is a year, and the LLC submits tax reporting (declaration) 1 time (per year) until March 31 of the year following the reporting one. At the same time, advance payments are accrued quarterly during the year, which are paid before the 25th day of the month following the reporting quarter.
The final calculation of the tax according to the data of the declaration, which takes into account the paid advance payments, is made before March 31 of the year following the reporting one. Calculation of advance payments and filling out the declaration on the simplified tax system are carried out on the basis of the data of the book of income and expenses, which serves tax register with USN.
With the object “income minus expenses”, the tax is calculated from the base, which is the difference between the income actually received and the expenses paid. At the same time, the list of expenses taken into account when calculating the taxable base, and the methods of their accounting for tax purposes are strictly regulated (Articles 346.16 and 346.17 of the Tax Code of the Russian Federation).
The tax paid under the simplified tax system "income minus expenses" should not be less than 1% of the revenue received. Even if there is a loss as a result of the work, the company must pay this minimum tax. However, such a loss may be taken into account in future periods.
With the object "income", the rate of 6% is applied to the actually received income. Expenses are not taken into account in the calculation of tax in any way; they are reflected in the book of income and expenses at the request of the taxpayer. With the STS of 6%, there are no restrictions on the minimum amount of tax, and in the absence of revenue, the tax is not paid.
The amount of tax calculated under the simplified tax system "income" can be reduced by the amount of payments to funds actually paid in the reporting period, expenses for sick leave at the expense of the employer, sales tax, but not more than 50%.
If a company satisfies the conditions for applying the simplified tax system, it can apply for the transition to this taxation system, indicating the object of taxation: “income minus expenses” or income. In case of violation of the deadline for filing a notice of transition to USN application this system will not be possible. Tax rates are regulated by the laws of the subjects, but in any case they should be within 5-15% for the object "income minus expenses" and 1-6% for the object "income". STS payers submit a declaration once a year and pay quarterly advance payments.
The application of the simplified tax system does not cancel the accounting and presentation of financial statements for legal entities. In what form, full or simplified, accounting will be kept and reports will be submitted, the LLC determines independently in its accounting policy.
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How to take into account the expenses that the LLC does not correspond to the list given in clause 1. Art. 346.16 and 346.17 of the RF Tax Code?
In accounting, as usual, according to accounting rules, and in tax accounting, when paying these expenses, it is necessary to put the sign “not taken into account for tax purposes” so that these expenses do not fall into the KUDIR and the tax return.
I'm going to resell spare parts. Those. buy low, sell high. What system of taxation of the simplified tax system is better to choose?
If we are talking about choosing an object of taxation under the simplified tax system, then we recommend reading our article "Which object under the simplified tax system is more profitable - "income" or "income minus expenses"? - http://nalog-nalog.ru/usn/usn_dohody/kakoj_obekt_pri_usn_vygodnee_dohody_ili_dohody_minus_rashody/
So I paid all taxes and salaries. There was money in the account. What can I do with them? Can I withdraw from my account and use it for personal needs?
Yes, you can. According to the explanation of the Bank of Russia, “cash received by an individual entrepreneur from a bank account can be spent without restrictions for personal (consumer) needs” (Letter of the Bank of Russia dated 02.08.2012 N 29-1-2 / 5603).
Good afternoon. I plan to register an LLC to work as an insurance agent. Please let me know what is the best tax rate. STS 6% or STS 15%
To make a decision on the choice of an object of taxation according to the simplified tax system, it is necessary to correlate the planned expenses that the LLC will bear and the planned remuneration amounts. At the same time, not all expenses should be taken into account in the calculation, but only the LLC’s own expenses that are not subject to reimbursement by the insurer. At the same time, the LLC's own expenses must comply with the list given in clause 1. Art. 346.16 of the Tax Code of the Russian Federation. For expenses not specified in Article 346.16 of the Tax Code of the Russian Federation, income cannot be reduced. If the LLC’s planned expenses amount to less than 60% of the expected income (remuneration), then it is more expedient to choose the simplified tax system with the “income” object, and vice versa, if the LLC’s expenses (own, not reimbursed by the insurer) amount to more than 60% of the remuneration, then it is better to choose STS with the object "income minus expenses".
