Maximum turnover at usn. Income limit when using usn. About the maximum amount of income

For all enterprises operating on a special tax regime, a limit on income under the simplified tax system for 2016-2017 was established. This threshold is established by the administrative documents of the Ministry of Economic Development of the Russian Federation and cannot be exceeded in the course of conducting economic and economic activities.

Every year, the Ministry of Economic Development of Russia issues an administrative document, which indicates the income threshold for entrepreneurs. The revenue limit under the simplified tax system for 2017 is 150 million rubles.

All organizations and individual entrepreneurs who work under a simplified system for paying tax liabilities are required to navigate the threshold set by the ministry in the course of doing business. If the company's income exceeds the revenue limit under the simplified tax system for 2017, then it undertakes to switch from a special system to a general regime for paying tax liabilities. This must happen from the moment the USN limit was exceeded (that is, in the same quarter).

The established limit on "simplification" for 2017 should be calculated by both companies and private entrepreneurs. In this case, the object of taxation (“income” or “income minus expenses”) does not matter.

How is the income limit calculated under the simplified tax system in 2017

To calculate the threshold amount for the 2017 USN limit, the entire amount of income received should be taken into account, with some exceptions established by law. The right to work under the simplified system of payment of tax liabilities will be deprived of those companies whose income exceeds 150 million rubles. The entire profitable part from the financial and economic activities of the company must be reflected in the KUDiR in the "Income" column. When calculating the USN limit for 2017, the expenditure part is not taken into account (i.e., the volume is not reduced by the amount of the company's costs).

The KUDiR should reflect all information about the income received by the company. All these data are taken into account in the arithmetic calculations of the amount to be compared with the limit set by the ministry for companies and entrepreneurs that operate on a simplified regime. The column "Income" reflects data for all reporting periods in which the company carried out economic activities. Firms on the simplified tax system in the course of filling out reports use the cash method to calculate the amount of profit received. This means that the reporting documentation takes into account only those financial receipts that actually passed through the cash desk or were credited to the current account.

To calculate the income limit under the simplified tax system in 2017, the company needs to take into account all the profit received in the course of doing business from the very beginning of the reporting year (from January 01, 2017). The individual income statement includes:

• profit received from the sale of goods, the provision of services or the performance of work;
• profit that the company received not from sales (this may be payment under lease agreements, receipt of interest on loans and borrowings, debts written off after the statute of limitations of lawsuits);
• receivables returned to the company not in the form of financial receipts, but in another way (for example, through the mutual settlement of claims);
• receipt of advance funds under the contracts of the company with counterparties.

Consider an example. An individual entrepreneur operates on a simplified regime for paying tax liabilities. IP received from counterparty advance payment. This amount was included in the total income, but in the future it will be returned for justified reasons. This advance payment will be excluded from the total income and the tax base will be reduced by this amount.

If a company operating on a "simplified" system joins another organization into its structure, then in without fail the limited amount of profit should be recalculated. The income part of the company, which was attached after the reorganization, must be taken into account in the amount of profit to the original company. At the same time, new entity will not be formed, since the company that is attached stops any work, and all its rights and obligations pass into the department of the original company. This means that if, when accounting for both companies, the income exceeds the amount of the USN 2017 limit, the reorganized enterprise will be deprived of the right to work in a special regime.

However, not all income can be included in the process of calculating the limit amount. The arithmetic calculation does not include the profit received by the company:

• in the course of activities that were transferred to UTII;
• as other income, which are specified in Art. 251 of the Tax Code;
• as dividends on shares.

Income limit when combining the simplified tax system and UTII

If a company combines two special regimes: UTII and STS, then the legislation provides for the same established threshold for the amount of profit received, as with "simplification". The limited amount remains the same - 79 million 740 thousand rubles. At the same time, income received from UTII will not be included in the revenue part.

Combining the simplified system and UTII, the income limit is calculated similarly. Only the profit that is received from activities regulated by the norms of the simplified tax system will be taken into account. Imputed financial and economic activity is not included in the calculation. This rule is fixed by the Ministry of Finance of the Russian Federation. Companies in this special mode are recommended to keep separate reporting documentation on the receipt of finances (for each type of activity separately).

If the income limit under the simplified tax system is exceeded: the algorithm of actions in 2017

The income limit under the simplified tax system in 2017 in the course of the company's activities may exceed the bar established by law. If such a situation has occurred in the current reporting period, the company must necessarily switch from the “simplified” to the general regime for paying tax liabilities. This means that at the moment when the income was exceeded and recorded in the reporting documentation, the transition to common system(in the same area). For this to happen, the following procedure is required:

1. Calculate tax liabilities to the state budget under the simplified system for the period when the company worked under the simplified tax system.
2. Fill tax return according to the "simplification" and hand it over to the territorial office of the Federal Tax Service before the 25th day of the month in which the income limit on the USN was exceeded in 2016-2017.
3. After fulfilling obligations under the simplified tax system, you should write an appropriate application and switch to the general calculation mode tax payments to the budget. At the same time, it should be remembered that from now on, payments to the Federal Tax Service will need to be paid not in a single payment, but separately for profit, real estate companies and VAT.
4. Reporting documentation should henceforth be maintained in accordance with the general system of taxation.
5. The procedure for paying tax payments will be the same as if the enterprise was newly created.

Income limit in 2017 for IP on the patent system

Businessmen working on a patent must also adhere to the income threshold established by law. For individual entrepreneurs such a taxation system provides for a maximum amount of profits in the amount of 60 million rubles. This limit is set for those types entrepreneurial activity for which the patent was acquired by a businessman. If the established threshold amount of income of the enterprise is exceeded, it is obliged to switch to the general regime. The transition will be carried out from the beginning of the reporting period in which the company acquired the patent. The profit limit under the patent system is not subject to indexation.

As a rule, the income limit is subject to indexation by the deflator coefficient. This indicator is determined by the Ministry of Economic Development and changes annually. In the patent system, it does not affect the limited profit, but it should be taken into account to calculate the amount of potential financial income of the entrepreneur. Thus, it can be concluded that the value of a patent increases as a result of indexation.

The minimum amount of potential profit in reporting period does not exist, but maximum rate will be equal to one million rubles, multiplied by a factor of 1, 329. For some subjects of the federation, the maximum amount is allowed to be exceeded up to 10 times. However, this privilege does not apply to all activities. Taking into account the adjustment, the maximum amount of income from the patent will be 1 million 329 thousand rubles, but this figure may be changed by regional authorities. The legislation of the subjects of the bar on the amount can be increased, so the specific amount of the maximum threshold must be clarified for each region separately. The difference depends on the type of economic activity.

Income limit in 2017 for the simplified tax system when combined with the patent system

An individual entrepreneur can conduct his financial and economic activities by combining two modes of paying tax liabilities at once - patent and simplified tax system. In this case, there will also be a limit on the profit received.

The limited amount is set similar to the threshold for the usual "simplification" - 79 million 740 thousand rubles. To make the calculation, it is necessary to sum up the profit received by the two systems among themselves. The total amount of income received is compared with the threshold set government bodies. When calculating, one should take into account the deflator coefficient, which is set for the reporting period (year) by an official administrative document.

Select a rubric 1. Business law (239) 1.1. Instructions for starting a business (26) 1.2. Opening IP (29) 1.3. Changes in the USRIP (4) 1.4. Closing IP (5) 1.5. OOO (39) 1.5.1. Opening LLC (27) 1.5.2. Changes in LLC (6) 1.5.3. Liquidation of LLC (5) 1.6. OKVED (31) 1.7. Licensing of entrepreneurial activity (13) 1.8. Cash discipline and accounting (69) 1.8.1. Payroll (3) 1.8.2. Maternity payments (7) 1.8.3. Temporary disability allowance (11) 1.8.4. General issues of accounting (8) 1.8.5. Inventory (13) 1.8.6. Cash discipline (13) 1.9. Business checks (19) 10. Online cash desks (15) 2. Entrepreneurship and taxes (450) 2.1. General issues of taxation (29) 2.10. Tax on professional income (26) 2.2. USN (50) 2.3. UTII (47) 2.3.1. Coefficient K2 (2) 2.4. BASIC (37) 2.4.1. VAT (18) 2.4.2. personal income tax (8) 2.5. Patent system (26) 2.6. Trading fees (8) 2.7. Insurance premiums (69) 2.7.1. Extrabudgetary funds(9) 2.8. Reporting (87) 2.9. tax incentives(71) 3. Useful programs and services (40) 3.1. Taxpayer legal entity (9) 3.2. Services Tax Ru (12) 3.3. Pension reporting services (4) 3.4. Business Pack (1) 3.5. Online calculators (3) 3.6. Online inspection (1) 4. Governmental support small business (6) 5. STAFF (105) 5.1. Leave (7) 5.10 Remuneration (6) 5.2. maternity benefits (2) 5.3. Sick leave(7) 5.4. Dismissal (11) 5.5. General (23) 5.6. Local acts and personnel documents (8) 5.7. Labor protection (9) 5.8. Employment (3) 5.9. Foreign personnel (1) 6. Contractual relations (34) 6.1. Bank of agreements (15) 6.2. Conclusion of an agreement (9) 6.3. Additional agreements to the contract (2) 6.4. Termination of the contract (5) 6.5. Claims (3) 7. Legislative framework (37) 7.1. Clarifications of the Ministry of Finance of Russia and the Federal Tax Service of Russia (15) 7.1.1. Types of activities on UTII (1) 7.2. Laws and regulations (12) 7.3. GOSTs and technical regulations (10) 8. Forms of documents (82) 8.1. Source documents(35) 8.2. Declarations (25) 8.3. Powers of attorney (5) 8.4. Application Forms (12) 8.5. Decisions and protocols (2) 8.6. Charters of LLC (3) 9. Miscellaneous (26) 9.1. NEWS (5) 9.2. CRIMEA (5) 9.3. Lending (2) 9.4. Legal Disputes (5)

What changes took place in 2016 under the simplified taxation system (STS)? All changes in one table.

We have collected all the changes in the simplified tax system for 2016 in one large and convenient table. These changes are effective from 2016.

Since 2016, there have been many changes to the simplified tax system. The main change in 2016 is a new reporting for employers - 6-personal income tax. Tax holidays have been introduced for individual entrepreneurs in many regions. Increased MRO. The declaration on the simplified tax system has changed in connection with the introduction of a sales tax. Another change is to hand over 2-NDFL and 6-NDFL in in electronic format through a special operator it will be necessary with the number of employees of 25 people. In addition, monthly reporting to the FIU has been introduced.

Changes in the simplified tax system in 2016 table

What is changing	The new rule comes into force on January 1, 2016
ONS
Declaration on USN	Simplifiers must report for 2015 in the form of a declaration, which was approved by order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/352. Entrepreneurs using the zero rate under the simplified tax system can apply the recommended declaration form (see letter of the Federal Tax Service of Russia dated 05.20.2015 No. GD-4-3 / [email protected]). Order of the Federal Tax Service of Russia dated 04.07.2014 No. MMV-7-3/352, letter of the Federal Tax Service of Russia dated 05.20.2015 No. GD-4-3/ [email protected]
Reduced rate	Absolutely all regions can reduce simplified tax rate both for the object income minus expenses (5-15%), and for the object income (1-6%). the federal law dated July 13, 2015 No. 232-FZ.
Sales tax under the simplified tax system	Prior to the approval of the new declaration form for the simplified tax system, payers of the sales tax show the fee according to line codes 140–143 of section 2.1 of the declaration, along with the amounts of contributions and hospital benefits(object of income) or according to the codes of lines 220–223 of section 2.2 of the declaration (object of income minus expenses). Letter dated 14.08.2015 No. GD-4-3/ [email protected]
Limit for the application of the simplified tax system	A simplified person (both an organization and an entrepreneur) has the right to apply the simplified tax system in 2016 until income, starting from January 1, 2016, exceeds 79.74 million rubles. In the quarter of the excess, you need to switch to DOS. Order of the Ministry of Economy dated October 20, 2015 No. 772.
Representations	Simplifiers can have representation. Branches are still prohibited.
UTII
Reduced rate	Regions, at their discretion, have the right to reduce the rate from 15 to 7.5%
Coefficient K1	K1 for UTII for 2016 is set at 1.798. First, the Ministry of Economy indexed K1 for 2016 taking into account inflation, but then canceled the indexation and decided to keep K1 for 2016 at the level of 2015. Due to a legal conflict, the preservation of K1 at the level of 2015 also had to be prescribed by a separate federal law. Federal Law No. 386-FZ dated December 29, 2015, Order No. 772 of the Ministry of Economy dated October 20, 2015.
personal income tax
Form 3-NDFL	Starting with the report for 2015, changes have been made to Form 3-NFDL. AT new edition section 2, sheet B, sheet D2, etc. Order of the Federal Tax Service of Russia dated November 25, 2015 No. ММВ-7-11/ [email protected]
Deadline for filing a certificate of impossibility to withhold personal income tax	Clause 5 of Article 226 of the Tax Code of the Russian Federation
Child allowance limit	350 000 rub. Federal Law No. 317-FZ dated November 23, 2015
Deduction for a disabled child	12 000 rub. for parents and adoptive parents. 6000 rub. for foster parents, guardians and caregivers.The deductions for a disabled child and for the second (third, subsequent) are summed up. That is, for a disabled child, who is second in a row to his parents, the deduction will be 13,400 rubles. (12,000 rubles + 1,400 rubles). Federal Law No. 317-FZ of November 23, 2015, Review of the Presidium Supreme Court from 21.10.2015.
Employer's social security	Can be obtained if there is a notification from the tax in the form approved by the order of the Federal Tax Service of Russia dated October 27, 2015 No. ММВ-7-11/473 Clause 2 of Article 219 of the Tax Code of the Russian Federation
Payment of personal income tax to the budget from salary	Personal income tax from wages is paid no later than the next day after the payment of money from the cash desk or to the card. From a salary not received by an employee on time (with a deposit), it is not necessary to pay personal income tax. Articles 223 and 226 of the Tax Code of the Russian Federation.
Payment of personal income tax to the budget from temporary disability benefits and vacation pay	The last day of the month in which the income is paid. Articles 223 and 226 of the Tax Code of the Russian Federation.
personal income tax from excess daily allowance (more than 700 rubles in the Russian Federation and more than 2500 rubles abroad)	Income is recognized on the last day of the month in which the advance report is approved. Personal income tax is withheld at the next payment of income to the employee. Personal income tax must be transferred no later than the first working day after the payment of income to the employee Articles 223 and 226 of the Tax Code of the Russian Federation.
personal income tax from material gain	Personal income tax for all interest-bearing and interest-free loans is calculated monthly on the last day of each month. Articles 223 and 226 of the Tax Code of the Russian Federation.
Help 2-NDFL	Effective December 8 new form, approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485. In the 2-NDFL form, a field appeared for specifying the number of the adjustment. For foreign workers, it is necessary to fill in information about the TIN in the country of citizenship. In the section for tax deductions now it is necessary to indicate information about investment deductions. By social deductions there is a field for specifying the details of the notification tax authority about the right to a deduction. A field has been added to indicate the amounts of fixed advance payments by foreign employees. Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485.
Income and deduction codes for filling out the 2-NDFL certificate	From November 29, 2015, new codes approved by order of the Federal Tax Service dated 10.09. 2015 No. ММВ-7-11/387. Changes in income and deductions made since 2015 and 2016 are taken into account. For example, there was a deduction code for expensive treatment 326, for education 320. Order of the Federal Tax Service dated 10.09. 2015 No. ММВ-7-11/387.
Quarterly income tax reporting	From the reporting for the 1st quarter of 2016, it is necessary to submit reports in the form 6-NDFL (summary information on all incomes of employees). 6-NDFL shall be submitted no later than the last day of the month following the quarter. Penalty for non-submission - 1000 rubles, blocking of accounts is possible. Help 2-NDFL remain. Clause 2 of Article 230 of the Tax Code of the Russian Federation, Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450.
Income tax reporting on paper	With up to 25 people, 2-NDFL and 6-NDFL can be submitted on paper. 25 and more - only in electronic form by TKS. Discs and flash drives are not accepted. Article 230 of the Tax Code of the Russian Federation
Property deduction under subparagraph 1 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation	The list of deductions has been expanded. Also, the deduction is provided: upon withdrawal from the membership of the company when transferring funds (property) to a participant in a liquidated company when the nominal value of the share in the authorized capital of the company decreases That is, it turns out that this money will not be subject to personal income tax. Federal Law of June 8, 2015 No. 146-FZ.
Payment of personal income tax on the sale of real estate	For release from payment of personal income tax tenure must be 5 years or more. The subjects of the Russian Federation may reduce this period. The rules do not apply to real estate that was used in business activities, in this case, tax (for example, simplified taxation system) is paid regardless of the period of ownership of real estate. Federal Law No. 382-FZ dated November 29, 2014.
Property tax and land tax
Calculation of corporate property tax	For cadastral value The reporting periods from January 1, 2016 are the 1st, 2nd and 3rd quarters. And for everyone else - 1 quarter, half a year and nine months (as in 2015). Article 379 of the Tax Code of the Russian Federation
Payment of transport and land tax	Federal Law No. 320-FZ dated November 23, 2015.
Maximum property tax rate on cadastral value	For organizations, the rate is set by the law of the region, it can be less than 2% (see regional law). If a tax rate not defined by the law of the subject of the Russian Federation, is used maximum bet in the amount of 2%. The tax is calculated by the company. For entrepreneurs, the rate is fixed - 2% (Article 406 of the Tax Code of the Russian Federation). The tax is calculated by the inspectorate. Articles 380 and 406 of the Tax Code of the Russian Federation.
Payment of land tax by entrepreneurs	The calculation of the land tax for 2015 for the entrepreneur should be done by the inspection. Payment will arrive by mail in 2016. Entrepreneurs do not submit declarations. Companies, as before, are required to independently calculate the tax payable and submit a declaration. The same rule applies to the property tax of individual entrepreneurs and transport tax IP. Federal Law No. 347-FZ dated November 4, 2014.
VAT under USN
Accounting for VAT in income under the simplified tax system	If the simplifier issues an invoice to the buyer with allocated VAT, then it is enough to transfer this tax to the budget. Turn on this amount in income under the simplified tax system is not necessary. Federal Law No. 84-FZ dated April 6, 2015.
Insurance premiums
Marginal base for insurance premiums	In 2016, the maximum base in the PFR is 796,000 rubles, in the FSS - 718,000 rubles. For FFOMS, the base has not been established. Insurance premium rates have been maintained at the 2015 level. Decree of the Government of the Russian Federation of November 26, 2015 No. 1265.
Monthly reporting to the FIU	Starting from April 2016, information about the TIN, SNILS and full name of each employee must be submitted to the FIU. Deadline - no later than the 10th day of the month following the reporting one. Penalty for non-delivery for each employee - 500 rubles. RSV-1 is delivered quarterly, as in 2015. Federal Law No. 385-FZ dated December 29, 2015
Contributions for personal insurance entrepreneur	For 2016, no later than December 31, 2016, entrepreneurs must pay 19,356.48 rubles to the FIU. and in FFOMS 3796.85 rubles. In addition, no later than April 1, 2017, entrepreneurs need to transfer to the Pension Fund 1% of income for 2016 in excess of 300,000 rubles.
Deadline for payment of injury premiums	No later than the 15th day of the following month. That is, at the same time as all other contributions. Federal Law No. 394-FZ dated December 29, 2015.
Payment of contributions for injuries during the transfer of personnel	Injury contributions are paid by the insured who temporarily transferred the staff to the host country. At the same time, the contribution rate is set according to the main type of activity of the host party and the results of a special assessment of working conditions at the workplaces of the host party.
Benefits*
Maximum size monthly allowance for child care	RUB 21,554.82
Minimum maternity benefit	28 555, 4 rub. (for multiple pregnancy - 39,569.62 rubles, complicated childbirth - 31,818.87 rubles). Federal Law No. 376-FZ dated December 14, 2015.
The maximum amount of maternity benefit	RUB 248,164 (with multiple pregnancy - 343,884.4 rubles, complicated childbirth - 276,525.6 rubles). Federal Law No. 255-FZ dated December 29, 2006.
Minimum average daily earnings for calculating benefits (based on the minimum wage)	RUB 203.97 Federal Law No. 376-FZ dated December 14, 2015.
Maximum Average Daily Earnings for Benefit Calculation	1772.6 rubles Federal Law No. 255-FZ dated December 29, 2006.
Billing period for calculating benefits	2014-2015 Federal Law No. 255-FZ dated December 29, 2006.
Pilot project to pay benefits directly from the Social Insurance Fund	The pilot project has been extended until January 1, 2017. Since January 1, 2016, 6 more regions have been connected to it: the Republic of Mordovia, Bryansk, Kaliningrad, Kaluga, Lipetsk and Ulyanovsk regions. Decree of the Government of the Russian Federation of December 19, 2015 No. 1389.
Limit in tax accounting	Federal Law No. 150-FZ dated June 8, 2015.
Compensation for work during the suspension of work	It has been clarified that during the suspension of work, the average salary is retained for employees. Federal Law No. 434-FZ dated December 30, 2015
Foreign workers	From January 1, the hiring of citizens of the Republic of Turkey is prohibited (exceptions are established in the Decree of the Government of the Russian Federation of December 29, 2015 No. 1458). Contracts with Turkish employees concluded before January 1 are valid until their expiration. Decree of the President Russian Federation dated November 28, 2015 No. 583.
Work
agency labor	Employers are prohibited from placing employees at the disposal of others. The employer may temporarily send employees to other legal entities or individuals under an agreement on the provision of personnel labor in accordance with the rules of 53.1 of the Labor Code of the Russian Federation. Federal Law of 05.05.2014 No. 116-FZ.
Checks
Small Business Checks	From January 1, 2016 to December 31, 2018, it is forbidden to conduct any scheduled inspections of small businesses - organizations and entrepreneurs. An exception is made only for unscheduled tax audits- they are possible in this three-year period. Federal Law No. 246-FZ dated July 13, 2015
Cash register
Registration of price tags	It is not necessary to put the seal and signature of the responsible person on the price tags from January 2. The price tags indicate the name of the goods, grade (if any), price per weight or unit of goods. Price tags can be drawn up not only on paper, but also on an electronic scoreboard, slate boards, stands, light displays. Decree of the Government of December 23, 2015 No. 1406.
Online cash desks	The term of the experiment has been extended until December 31, 2016. From January 1, 2017, the Government plans to transfer all business to online cash registers. Decree of the Government of the Russian Federation of December 22, 2015 No. 1402.
OKVED
OKVED	Entry into force of the new OKVED classifier postponed until January 1, 2017. Until that moment, they continue to operate, in particular, All-Russian classifier species economic activity(OKVED) OK 029-2007 (NACE Rev. 1.1), the All-Russian Classifier of Economic Activities (OKVED) OK 029-2001 (NACE Rev. 1) and the All-Russian Classifier of Services to the Population (OKUN) OK 002-93. Order of Rosstandart dated November 10, 2015 No. 1745-st, letter of the Federal Tax Service of Russia dated November 26, 2015 No. SD-4-3 / [email protected]
Penalties for USN
Loss of driver's license	From January 15, entrepreneurs who have not fulfilled the requirements of the executive document (on the recovery of alimony, on compensation for harm to health, etc.) may temporarily lose their driver's license. For deprivation, the amount of debt must be more than 10,000 rubles. After paying off the debt, the rights are returned. Federal Law No. 340-FZ dated November 28, 2015.
Injury contribution penalty	A new fine is introduced for each document on contributions for injuries not submitted for verification - 200 rubles. The minimum fine for late submission of 4-FSS reports on injuries has been increased to 1,000 rubles. Federal Law No. 394-FZ dated December 29, 2015
Penalties for non-submission of reports to statistical authorities	For accountants, managers and individual entrepreneurs, fines range from 10,000 to 20,000 rubles, for organizations - from 20,000 to 70,000 rubles. Per repeated violation a fine for officials - 30-50 thousand rubles, for an organization - 100-150 thousand rubles. Changes have been made to Article 13.19 of the Code of Administrative Offenses of the Russian Federation. Federal Law No. 442-FZ dated December 30, 2015.
Penalties for providing false information	For each submitted document with false information tax agent will pay 500 rubles.
Responsibility for failure to submit quarterly personal income tax returns	The tax authority suspends operations on bank accounts if the personal income tax calculation is not submitted within 10 days after the deadline. Federal Law No. 113-FZ dated May 2, 2015.
KBK
CBC for payment of IP contributions	Three new BCCs have been installed for entrepreneurs: 392 1 02 02140 06 1100 160 - contributions to the PFR in a fixed amount (based on the minimum wage) 392 1 02 02140 06 1200 160 - contributions to the PFR from incomes exceeding 300,000 rubles. 392 1 02 02103 08 1011 160 - contributions to the FFOMS in a fixed amount (based on the minimum wage) Use new CBCs from January 1, 2016. The Pension Fund will offset the contributions paid before the new year for the old CBC.
CCC on contributions for employees	392 1 02 02010 06 1000 160 The CCC remained the same, the Ministry of Finance planned to make separate CCCs for paying contributions in excess of limit base but later abandoned the idea. Orders of the Ministry of Finance of Russia dated 08.06.2015 No. 90n and dated 01.12.2015 No. 190n.
CBC for the payment of interest on contributions	1000 - current contributions 2100 - interest on contributions 2200 - interest on contributions Orders of the Ministry of Finance of Russia dated 08.06.2015 No. 90n and dated 01.12.2015 No. 190n.
Minimum wage and refinancing rate
minimum wage	6204 rub. Federal Law No. 376-FZ dated December 14, 2015.
Refinancing rate	The refinancing rate is equal to the key rate (ie 11%). Simplifiers use the refinancing rate to calculate interest on tax debts. Also, based on the refinancing rate, it is considered material gain by personal income tax. At this rate, a penalty is considered, as well as compensation for delayed wages. Since the refinancing rate is higher than the key rate, since January 1, 2016, these payments have increased. Information on the website of the Central Bank of the Russian Federation dated 12/11/2015.

* The authorities have postponed the indexation of fixed benefits to February or later (Article 1 of Federal Law No. 68-FZ of April 6, 2015). Indexing coefficient lump sum at the birth of a child, for registration in early dates pregnancy, minimum size allowances for caring for a child up to one and a half years, will be indexed by the Government. Up to this point, you need to use the allowances established in 2015.

Based on materials: http://www.26-2.ru/

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.

In June 2016, the State Duma adopted a draft law on amendments to tax code RF. On its basis, Federal Law No. 243-FZ of July 3, 2016 was adopted, 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.

By paying a single tax on imputed income (UTII) for one type of business activity or several, the rest of the types that are on the OSNO can be transferred to simplified taxation. 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. residual value 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 simplified people can already earn 112.5 million rubles, and not 45 million as 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, the maximum amount of 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.

total amount 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 income from "simplified" activities for the tax period, so as not to exceed 79.740 million rubles maximum income according to the USN in 2016 (letter of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 03-11-06/2/24984).

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. property and cash, which the commission agent receives from the customer, are not included in the taxable 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 the general taxation system.