What is simplification of 15% and who applies it
Simplified tax system - income minus expenses is an attractive taxation regime for organizations and entrepreneurs due to the fact that they receive exemption from certain taxes.
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From what taxes is the payer of the simplified tax system exempt? |
Conditions under which simplified taxpayers pay tax |
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income tax |
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Corporate property tax |
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IP property tax |
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personal income tax (for individual entrepreneurs) |
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Also, payers of the simplified tax system are not exempted from paying various fees, state duties, sales tax from the sale of goods on the basis of Ch. 33 of the Tax Code of the Russian Federation.
Additional conditions, non-observance of which does not allow applying the preferential simplified regime:
In November 2019, draft law No. 90556 was submitted to the State Duma for consideration, which, in particular, can correct these conditions. It is proposed that starting from 2020, if certain parameters are exceeded, enterprises should not be immediately transferred to the general taxation regime, but allowed to apply the simplified tax system further, but with increased tax rates. Let's present the proposed changes in the form of a table:
Incomes on the simplified tax system 15% are divided into sales and non-sales according to Art. 346.15 of the Tax Code of the Russian Federation are recognized on a cash basis. This means that the day of receipt Money, other settlements, other property will be the date of receipt of income.
Not recognized as simplified income:
If the income is received in kind, its assessment is carried out at market prices, on the basis of Art. 105.3 of the Tax Code of the Russian Federation (clause 4 of article 346.18 of the Tax Code of the Russian Federation).
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A serious point to which close attention should be paid, applying the simplified “income minus expenses”, is the costs incurred by the organization. The list of eligible costs is limited. Expenses must be documented, justified and listed in Art. 346.16 of the Tax Code of the Russian Federation. Let's look at the most common types of expenses that were carried out:
All allowable expenses for taxation "income minus expenses" are recognized only after payment, repayment of obligations in another way. But it should be remembered that for the acceptance of expenses in accounting, only payment is not enough. With regard to the cost of purchased goods, recognition in expenses is carried out after their sale on the basis of the conditions specified in subpara. 2 p. 2 art. 346.17 of the Tax Code of the Russian Federation.
In addition, from the 4th quarter of 2019, in order to recognize as an expense the cost of a fixed asset that requires mandatory registration, it is not necessary to wait for the registration of ownership. It is permissible to take it into account in expenses immediately after payment and commissioning.
For enterprises that have chosen as a system taxation of the simplified tax system“income minus expenses”, the basic rate is set at 15%. Regional authorities have the right to establish a differentiated rate from 5 to 15% depending on the region (clause 2 of article 346.20 of the Tax Code of the Russian Federation). You will not need to pay tax on the simplified tax system 15 - income minus expenses - provided that the income and expenditure parts are equal to zero. If the accounting results revealed a loss (expenses turned out to be higher than the revenue side), the company must pay the amount of the minimum tax. With the simplified tax system - income minus expenses - the rate is 1%, calculated from the amount of total income and paid according to general rules. You will also need to pay the minimum wage to the budget (clause 6 of article 346.18 of the Tax Code of the Russian Federation) if the amount of tax calculated at the main rate turned out to be less than 1%.
How is tax calculated and paid during the year:
Checking the ratio of the values of ordinary and minimum tax is carried out at the end of the year (paragraph 3, clause 6, article 346.18 of the Tax Code of the Russian Federation). The difference between the minimum tax calculated at a rate of 1% of income and the tax calculated at a rate of 15% of profit is taken into account by the organization in the expenses of the following tax period(paragraph 4, clause 6, article 346.18 of the Tax Code of the Russian Federation). The taxpayer also has the right to reduce the taxable base by the amount of the loss received in previous tax periods (clause 7 of article 346.18 of the Tax Code of the Russian Federation).
The calculation of the simplified tax system - income minus expenses is formed and submitted to the Federal Tax Service once a year. The information on the basis of which the report is compiled is accumulated in the KUDiR accounting book, which is to be filled out daily as financial or business transactions. The final indicators are fixed in the book on an accrual basis and at the end of the year are transferred to the declaration.
Deadlines for submitting reports to the tax service:
How to fill out a declaration is described in detail in our other article.
In the current period, for the "income minus expenses" regime - a rate of 5 to 15% - it is required to calculate and pay advances. This condition is specified in paragraph 7 of Art. 346.21 of the Tax Code of the Russian Federation and provides for the following payment terms.
Quarterly payments based on the results of 3, 6 and 9 months, respectively:
Annual payments:
There may be changes in the payment schedule if the date coincides with a calendar holiday and shifts to the next business day.
The BCC for the payment of simplified tax in 2020 has not changed. We present them in the table:
The CBC for the payment of the minimum tax is identical to the CBC for the tax calculated in general order.
In conclusion, it remains to be noted that questions regarding income are less common. Companies whose expenses meet the requirements of this method of taxation have a real opportunity to spend their finances economically, as well as compete on prices for goods and services (due to savings on VAT).
The simplified taxation system is a preferential regime provided for companies and individual entrepreneurs, mainly related to small businesses. Its use allows you to reduce the fiscal burden, to simplify the management as much as possible. accounting and reporting. Essentially, this tax system involves the replacement of several standard taxes one special. To understand the principle of its operation, an example of calculating the simplified tax system “Income minus expenses” will help.
The current legislation offers representatives of small businesses to choose one of 2 options for the simplified tax system. They differ in the principle of calculating the simplified tax system in terms of the tax base and the rate used:
| USN 6% | USN 15% |
| The fiscal base is defined as the amount of income received by the taxpayer in the reporting period. Expenses do not affect the amount of the obligation to the budget, which makes the calculation of the simplified tax system of 6% simple for both companies and individual entrepreneurs. This option is suitable for commercial structures:
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The tax base for this type of simplification is determined as the difference between the income received in the reporting period and the expenses incurred. As a result, the calculation of the USN tax of 15% is convenient for business entities whose business involves significant expenses. It is important that the latter are documented and have economic feasibility. |
Regardless of the type of simplified tax system chosen, taxpayers adhere to the cash method of recognizing income and expenses. This means that transactions are recorded in the accounting period when:
To make the correct calculation of the simplified tax system "Income minus expenses" in 2018, you need to find out the rate. According to Art. 346.20 of the Tax Code of the Russian Federation, 15% is its maximum value, which regional authorities can reduce for all business entities or representatives of certain areas of activity.
Today special conditions operate on the territory of Crimea and Sevastopol, where the rate is reduced (4 and 10%). This measure will be valid until 2021 inclusive. For other constituent entities of the Russian Federation, the minimum rate is 5%, according to which the USN tax is calculated.
To calculate the USN "Income-Expenses", you need to clarify the rate that is relevant specifically for your company. The easiest way to get information is to contact the IFTS at the place of business registration in person or by phone. The value that you will be called is not considered a benefit, and therefore does not require confirmation by a notification or other official document.
The rules state that the calculation of the USN tax "Income minus Expenses" is carried out for each reporting date. Namely:
The final amount payable (additional payment) to the treasury or returned from it is determined based on the results of 12 months of work of the simplifier.
To make calculations, an accountant needs:
1. Determine tax base for a specific time interval.
2. Multiply the resulting value by the bet.
3. Subtract from the total amount the amount of the advance payment previously made to the budget.
If we present the calculation of the simplified tax system "Income minus Expenses" in the form of a formula, it will look like this:
To understand the intricacies of the calculations, the following will be an example of calculating the USN tax "Income minus expenses", which can be adapted to your situation.
The formula can give 3 types of results:
The rules and examples of calculating the simplified tax system "Income minus expenses" demonstrate important nuance for organizations and individual entrepreneurs that have received very low profits or even losses this year. Yes, the law provides minimum payment in the amount of 1% of the amount of annual income received.
In fact, the taxpayer has to compare two values: 15% of profit and 1% of income. He is obliged to pay to the treasury the amount that turns out to be greater.
To understand the nuances of carrying out calculations, consider an example of calculating the simplified tax system "Income minus expenses" for 2018.
Suppose that in 2018 Romashka LLC had the following financial results activities:
Assume that the rate applicable for a particular region is 10%. Consider the procedure for calculating advance payments based on the results of four quarters:
Advance payment for the 1st quarter: 20 × 0.1 = 2 thousand rubles.
Advance payment for the 2nd quarter (six months): (20 + 10) × 0.1 - 2 = 1 thousand rubles.
Advance payment for the 3rd quarter (9 months): (20 + 10 + 20) × 0.1 - (2 + 1) = 2 thousand rubles.
Tax for 2018: (20+10+20+0) × 0.1 – (2+1+2) = 0 thousand rubles.
From the results of the above example of calculating the USN "Income-Expenses", it follows that the company makes deductions in the first three quarters, and at the end of the year does not pay anything extra to the budget.
In the online service Kontur.Accounting, after the calculation, you can fill out a declaration on the simplified tax system and send it via the Internet. The first month you can use the service for free!
After you have chosen the percentage of tax on the simplified tax system (6% or 15%), you need to fill out a table for calculation. You cannot choose the taxation itself - this calculator is intended for simplistic people, however, it is the same for the simplified tax system "income" and "income minus expense".
If you selected “Income minus expenses”, you need to enter the amount of income and the amount of expenses incurred.
In both cases, the calculator will calculate how much you need to pay as tax under the simplified tax system.
The difference in the calculation of the USN tax from 2015 to 2020 is that in the 3rd quarter of 2015, a sales tax was introduced in Moscow and Sevastopol, and later in St. Petersburg, which began to be taken into account quarterly in the calculations.
"1) Section 1. Section A. Agriculture, forestry, hunting, fishing and fish farming:
When registering an individual entrepreneur, an entrepreneur must choose between the simplified taxation system (STS) and the general taxation system (OSNO), as well as in the STS, choose between “income” objects (6% - standard, and at a preferential rate 1%) and "income minus expenses" (15% - standard, and with preferential 5%). As already mentioned, in addition to the fact that the simplified tax system eliminates the payment of taxes on income, property and VAT, the simplified tax system is also distinguished by the simplicity of accounting and reporting, i.e. enables entrepreneurs to conduct bookkeeping and tax accounting according to a simplified scheme.
In addition to all of the above, from 2017 there will be new limits for the transition from the general taxation system to the simplified taxation system. Government approved anti-crisis plan, according to which the limits on income and fixed assets under the simplified tax system will be almost doubled. And this means that more entrepreneurs and relatively large companies will be able to switch to a simplified taxation system from 2017.
The simplified taxation system provides for 2 taxation options, you will have to choose one of them:
According to the first option, the tax rate according to USN object"income" in the general case is equal to 6%. For example, if you received income in the amount of 1 million rubles, then the amount of tax will be only 60 thousand rubles. In addition, in 2016, the regions received the right to reduce the tax rate on the simplified tax system "income" to 1% at their discretion.
At the “income” object, the tax rate in a particular region is prescribed by the law of the subject of the Russian Federation. And it can be from 1 to 6%. If the tax rate in your region is not set, then apply the highest possible rate - 6%. For individual entrepreneurs who are on tax holidays, the tax rate under the simplified tax system is 0% for two years.
The usual STS rate for the “income minus expenses” object option is 15%, but the regional laws of the constituent entities of the Russian Federation may reduce the tax rate to 5% to attract investment or develop certain types of activities.
At the “income minus expenses” facility, the tax rate under the simplified tax system is established by the law of the constituent entity of the Russian Federation - from 5 to 15%. If the tax rate in your region is not set, then apply the highest possible rate, 15%. For individual entrepreneurs who are on tax holidays, the tax rate is 0% for two years.
In order to find out if there is a preferential rate for the object you have chosen in your region, you can contact tax office at the place of registration or view the "List of regions in which preferential rates for the simplified tax system apply."
Individual entrepreneurs who register for the first time for the simplified taxation system can receive tax holidays, i.e. the right to work at a zero tax rate if a corresponding law is passed in their region.
There is a formula that clearly demonstrates at what level of expenses the amount of tax on the simplified tax system "income" will be equal to the amount of tax on the simplified tax system "income minus expenses":
Income x 6% = (Income - Expenses(expenses are 60% of income)) x 15%
1. In accordance with this formula, the STS tax amounts will be equal if expenses are 60% of income.
2. If expenses are below 60% of income, then the “income” object is more profitable.
3. If expenses are higher than 60% of income, then the “income minus expenses” object is more profitable.
But, this formula does not take into account three important criteria that can significantly change the calculated tax amount:
1. Costs for USN Income minus expenses must be properly documented. Unacknowledged expenses will not be taken into account when calculating the tax base. To confirm each expense, you must have a document confirming its payment. (such as receipt, account statement, payment order, cashier's check) and a document confirming the transfer of goods or the provision of services and the performance of work, i.e. waybill for the transfer of goods or an act for services and works;
2. Closed list of expenses. Not all expenses, even properly executed and economically justified, can be taken into account. A strictly limited list of expenses recognized for the simplified tax system "income minus expenses" is given in Art. 346.16 of the Tax Code of the Russian Federation.
3. Special procedure for recognition of certain types of expenses. So, in order to take into account the costs of purchasing goods intended for further sale on the simplified tax system “income minus expenses”, it is necessary not only to document the payment for these goods to the supplier, but also to sell them to your buyer (Article 346.17 of the Tax Code of the Russian Federation).
Pay attention to one nuance- the sale does not mean the actual payment for the goods by your buyer, but only the transfer of the goods to his property. This issue was considered in the Resolution of the Supreme Arbitration Court of the Russian Federation No. 808/10 dated 29.06. 2010, according to which "... from tax legislation it does not follow that the condition for including the cost of purchased and sold goods in expenses is their payment by the buyer. Thus, in order to offset the expenses for the purchase of goods intended for further sale, the simplifier must pay for these goods, credit them and sell them, i.e. hand over to the buyer. The fact that the buyer paid for this product when calculating the tax base for the simplified tax system "income" minus expenses will not matter.
When working on the simplified tax system “income minus expenses”, difficulties may also arise if you received an advance payment from your buyer at the end of the quarter, but did not have time to transfer money to the supplier. For example, a trading and intermediary firm on the simplified tax system received an advance payment in the amount of 1 million rubles, of which 900 thousand rubles. must be paid for the goods to the supplier. If for some reason they did not manage to pay the supplier in the reporting quarter, then according to its results, an advance payment must be made based on the income received in 1 million rubles, i.e. 150 thousand rubles (at the standard rate of 15%). Such an amount can be significant for the STS payer, who works with the buyer's money.
Of course, after proper registration, these costs will be taken into account when calculating the single tax for the year, but the need to pay such amounts immediately can be an unpleasant surprise.
Working on the simplified tax system “income”, you can reduce the single tax itself, and on the simplified tax system “income minus expenses”, insurance premiums can be taken into account when calculating the tax base.
The newly opened intermediary company Romashka LLC, working on the simplified tax system, must calculate and pay an advance payment for a single tax for the 1st quarter. The amount of income received for the quarter is 300 thousand rubles. Properly executed and included in the closed list of expenses amounted to 195 thousand rubles or 65% of income (that is, we are for the base condition of the formula that expenses when choosing the simplified tax system "income minus expenses" must exceed 60% of income):
If the company "Romashka" chose the simplified tax system "income", then the advance payment for the single tax for the 1st quarter will be 18 thousand rubles (300 thousand rubles x 6%). Single tax in this mode, you can reduce the amount of insurance premiums transferred (12 thousand rubles), but not more than 50% (and 18 thousand rubles - 12 thousand rubles is equal to 6, which is less than 50% of 18 thousand rubles, so 18 thousand rubles x 50% = 9 thousand rubles are selected). Total: the amount of the advance payment payable will be only 9 thousand rubles.
If the STS option "income minus expenses" was chosen, (we calculate with the condition that the costs exceed 60% and amount to 65%) then the tax base will be 105 thousand rubles. (income 300 thousand rubles minus expenses 195 thousand rubles), and the amount of the advance payment is 105 thousand rubles. x 15% = 15,750 rubles.
Based on this calculation, it can be seen that the formula will not always be correct for expenses exceeding 60% of income. It should be noted that taking into account insurance premiums when calculating the single tax will be of great importance only with small incomes. It is possible to reduce the advance tax payment by up to 50%, but only at the expense of the amounts of paid insurance premiums for wages, which are not significant for a company with a relatively high profitability.
To calculate the tax, you need to calculate total amount income for the quarter, more precisely for the first quarter, which begins on January 1. Suppose your company's income for the 1st quarter amounted to 1 million rubles. However, “income” is not an entirely accurate definition, it is more correct to call it gross income, that is, the entire amount of money received by the cashier or to the current account from the sale of goods and services, without deducting costs. So, your income for the 1st quarter is 1 million rubles. If you multiply this sum by 6%, you get 60 thousand rubles. This is the amount of your tax with the simplified tax system of 6% for the first quarter. However, the law provides tax deduction the amount of paid PF premiums you paid in that quarter. Suppose they amounted to 20 thousand rubles. Now subtract 20 thousand rubles from 60 thousand, and you will receive the amount that you are required to pay in the form of tax.
The amount of the tax deduction can reach 100% of the amount of the accrued tax (6%). In this example - 60 thousand rubles, but on the condition that you do not use hired labor. That is, you are in the truest sense of the word - an individual entrepreneur and work alone. For individual entrepreneurs using employees, the amount of the tax deduction should not exceed 50%, in this example - 30 thousand rubles.
There is another feature that is not immediately easy to understand. Its meaning is that the income from which 6% is charged is determined in four stages, with a cumulative total. That is why the concept of advance payment is used.
Suppose you paid tax for the first quarter and you have to calculate the tax for the next quarter. The calculation is made from the amount of income, but not separately for the 2nd quarter, but in conjunction with the first, that is, for the first half of the year. Further, from this total amount, calculate 6% and subtract the required tax deduction (the size social contributions) for the second quarter. And only after that, from the amount received, you can deduct the first payment that you paid for the first quarter. The same calculation must be made on the basis of the results of the third quarter. (9 months) and finally, for a year. You should be aware that taxes paid for last year do not count in the current year.
Social contributions must be accrued on time and paid in full by the time the tax is calculated.
Note: if you use hired labor and the employees were on sick leave, then the first three days of their disability are paid at the expense of the entrepreneur.
If your region adopted a law establishing a differentiated tax rate for taxpayers applying the STS in 2016, then this will be a plus in favor of the STS Income minus expenses option, and then the level of expenses may even be less than 60%.
Suppose that our company "Romashka" chose the option of the simplified tax system "income minus expenses", the tax rate for which in the region was only 5%. For example, let's remove some of the expenses so that their share is less than 60%, i.e. only 160 thousand rubles.
The tax base when calculating the USN "income minus expenses" will be 140 thousand rubles (300 thousand rubles of income minus 160 thousand rubles of expenses), and the amount of the advance tax payment is only 7 thousand rubles (140 thousand rubles x 5%).
But when calculating the advance payment on the simplified taxation system “income”, the tax will be one and a half times more: 18 thousand rubles. (300 thousand rubles x 6%) minus paid insurance premiums, i.е. 6 thousand rubles = 12 thousand rubles.
Thus, we can conclude that when choosing an object of taxation on a simplified system, it is necessary to take into account a number of factors, each of which can be key to the successful development of a company.
First of all, it should be noted that the use of the simplified tax system is possible for those individual entrepreneurs whose number of employees does not exceed 100 people. There are other restrictions, but in general, if you use UTII or a patent, then if you wish, you can switch to a simplified taxation system after a written notification to the tax office. The same applies to the choice of the object of taxation, in other words, the method of calculating the tax, either 6% of total income, or 15% of the difference between income and expenses.
True, if you have already registered an individual entrepreneur, then an application for switching to another taxation system must be submitted at the end of the year, before December 31. That is, you can switch to a new taxation regime only from the beginning of next year.
If you have just registered an individual entrepreneur, then the application must be submitted within 30 days from the date of registration.
Notify the tax office in a timely manner, the absence of the required application may lead to the application of the general taxation system.
For entrepreneurs using the simplified taxation system "income", it is imperative to keep a journal "Book of Income and Expenses" (KUDIR). This journal should reflect all your income for the year, on the basis of which the tax of 6% is calculated. As mentioned above, tax deductions must be made quarterly in the amount of 6% of total income for the quarter, half year, 9 months and the reporting year. it important point, pay attention to it.
Also an important feature of the simplified system of taxation "income" is the fact that the amount of accrued tax (6% of income) may be reduced by the amount of paid insurance premiums (PF) and temporary disability benefits paid to employees. Moreover, the size of this amount can reach from 50 - to 100%.
Entrepreneurs using the simplified tax system, or the simplified tax system, are exempt from income and property tax, personal income tax, VAT.
DOS and USN are compared according to several criteria that we have given in the comparative table, and you can study it just below, at the end of this paragraph.
Let's look at the most important benefits of the simplified tax system in 2017:
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Comparable indicators |
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Basic taxes |
Corporate income tax at a rate of 20% (for entrepreneurs - personal income tax at a rate of 13%) VAT at the rate of 10 or 18% corporate property tax at a rate of 2% |
Single tax under the simplified tax system Rates for object income 6-1% Rates for object income minus expenses 15-5% |
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Insurance premium rate |
30%, and when applying the types of activities listed in subparagraph 8 of paragraph 1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ, - 20% |
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income limit per year |
Without Borders |
It is planned to set a limit of 120 million rubles. |
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Restrictions on the application of the tax regime |
The average number of employees is over 100 people; the share of participation of other organizations in the authorized capital is over 25%; the presence of branches (representative offices and separate divisions are allowed); residual value of fixed assets in excess of the established limit (200 million rubles are planned) |
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Basic tax reporting |
Income tax: tax returns (tax calculations) are submitted no later than 28 calendar days from the end of the relevant reporting period; tax declarations (tax calculations) at the end of the year - no later than March 28 of the year following the expired one. VAT: declaration no later than the 25th day of the month following the expired reporting quarter. Corporate property tax: tax calculations for advance tax payments are submitted no later than 30 calendar days from the end date of the relevant reporting period; tax returns for the year - no later than March 30 of the year following the expired All declarations are voluminous and can take up to 30 pages (for VAT and more) |
Single tax under the simplified tax system: organizations submit a declaration under the simplified tax system no later than March 31, entrepreneurs - no later than April 30 of the year following the expired Declaration on USN consists of 3 pages |
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The procedure for paying basic taxes |
Income tax: quarterly advance payments must be transferred to the appropriate budget no later than 28 calendar days from the end of the expired reporting period; tax for the year must be transferred to the budget no later than March 28 of the year following the expired one. VAT: the tax is paid to the budget in equal installments within three months following the expired reporting quarter. The due date is no later than the 25th day of each month. Corporate property tax: tax and advance tax payments are payable by taxpayers in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation |
Single tax under the simplified tax system: advance tax payments are paid quarterly no later than the 25th day of the first month following the expired reporting period (quarter, half year, 9 months); organizations pay the final amount of tax no later than March 31, individual entrepreneurs - no later than April 30 of the next year |
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Application of CCP |
Need to apply |
Need to apply |
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Accounting |
Conducted in a general manner, individual entrepreneurs may not conduct |
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tax accounting |
underway tax registers by all rules |
The Book of Accounting for Income and Expenses under the simplified tax system is maintained (it reflects income on one line, expenses on the other) |
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Creation of separate divisions |
It is allowed, including the creation of branches and representative offices |
Allowed, including the establishment of representative offices |
Let's calculate how much the same organization spends money when applying different taxation regimes: OSNO and STS preferential rate "income minus expenses".
Initial data for the year:
1. Income from the sale of goods 80 million rubles.
2. Operating expenses RUB 15 mln.
3. Salary expenses 20 million rubles.
4. How much to pay taxes and what will be the profit? For convenience, we consider without deducting VAT.
5. STS rate - 5%, income tax - 20%.
6. The VAT rate is 18% for OSNO, the simplified people do not pay.
7. Contribution rate - 30% for the OSNO, 20% - for the simplified tax system.
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Index |
USN 5% (preferential) |
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80 million rubles. x 18% = 14.4 million rubles |
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20 million rubles x 30% = 6 million rubles |
20 million rubles x 20% = 4 million rubles |
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Basic tax |
(80 million rubles - 15 million - 14.4 million rubles - 6 million rubles) x 20% = 8.92 million rubles. |
(80 million rubles - 15 million rubles - 4 million rubles) x 5% = 3.05 million rubles |
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Profit for the year excluding all expenses and basic tax |
80 million rubles - 15 million - 14.4 million rubles. - 6 million rubles - 8.92 million rubles = 35.68 million rubles. Profit is 35.68 million rubles. |
80 million rubles - 15 million rubles - 4 million rubles - 3.05 million rubles = 57.95 million rubles The profit is 57.95 million rubles. |
If you have chosen a simplified taxation system and pay quarterly advance payments, the declaration is submitted to the tax office only once, at the end of the calendar year. The tax must be paid in full by April 30 of the year following the reporting period. This applies only to individual entrepreneurs. For organizations (LLCs) using the simplified tax system, the last day of payment is March 31.
The deadline for payment of quarterly tax amounts under the simplified tax system is no later than the 25th day of the first month following reporting period. Thus, the advance payment for the 1st quarter must be made no later than April 25, the second quarter - no later than July 25, and accordingly the third quarter - no later than October 25. Moreover, if the last day of payment falls on a weekend or holiday, then the payment date is postponed to the next business day.
Regardless of the chosen tax rate of the simplified tax system (6% or 15%), entrepreneurs are required to keep records of their income during the year in the book of income and expenses (KUDIR). The income journal can be filled in manually or in in electronic format while maintaining source documents: checks, invoices, receipts, contracts, payment orders, etc.
Now let's figure out what kind of income needs to be entered in the "Book of Income and Expenses" for entrepreneurs using the USNO 6%. After all, an entrepreneur's income can be formed not only from direct activities, for example, proceeds from the sale of goods or services rendered. You can rent out the premises or part of the premises under a sublease agreement. You can receive income under a loan agreement, available free cash, etc.
All income resulting from economic activity Individual entrepreneurs must be reflected as income in the book, documented and taken into account when calculating tax. However, this can only be said in general sense. There are types of income that are not subject to taxation, for example, payment of a contribution to the Authorized Fund, etc.
So, you have to make a choice of the object of taxation:
Everything is simple here. We multiply the entire amount of income that is recognized by the simplified tax system by 6%. Tax = (income) x 6%. For example, all your income is 500,000 rubles, which means:
Your tax will be only 30,000 rubles. (500,000 x 6/100)
Tax = (revenue minus expenses) x 15%, where 15% is the regional rate (about her below)
ATTENTION: due to the introduction of tax holidays, the tax rate can be reduced down to 0%, it all depends on your type of activity and the region of the Russian Federation.
There are a couple of key factors to take into account in this type of STS:
Let's take an IP, which has:
Income - 600,000 rubles. Expenses - 350,000 rubles. (this includes all insurance premiums)
Regional rate: 10%. Fixed insurance premiums: 20,000 rubles.
Contributions to the PFR + 1% on income over 300,000 rubles: 3,000 rubles.
Consider 3 situations:
Tax = 600,000 rubles. x 6% = 36,000 rubles.
Since an individual entrepreneur without employees, then we reduce the tax completely by the entire amount of insurance premiums:
36 000 rub. - (20,000 rubles + 3,000 rubles) \u003d 13,000 rubles.
Tax = 36,000 rubles.
Since there are employees, we can reduce the tax by no more than 50%:
36 000 rub. x 50% = 18,000 rubles. - this is the maximum by how much we can reduce the tax.
The amount of insurance premiums we have is 23,000 rubles. > 18,000 rubles, therefore, payable 18,000 rubles.
The tax itself cannot be reduced by the amount of insurance premiums. But the amount of these contributions can be included in the costs, which we did according to the condition of the example.
Tax \u003d (600,000 rubles - 350,000 rubles) * 10% \u003d 25,000 rubles.
With these conditions, the STS "income" without employees turned out to be the most profitable choice.
We also determine that the expenses that will be taken into account in the calculations of “income minus expenses” are strictly spelled out in Art. 346.16 of the Tax Code of the Russian Federation. These may include the following:
As you can see, the list is quite extensive. Perhaps that is why the simplified tax system "income minus expenses" is not popular with taxpayers. It is much easier to calculate all the income received and subtract 6% from them than to keep a scrupulous record of all expenses.
In principle, it is difficult to recommend any of these options for paying taxes under the simplified taxation system as the most profitable. Because The choice between these two options depends on many factors: on the level of income, on the profitability that you put into production, on expenses, etc. But still, if the amount of expenses exceeds 60% of the possible income, then it is worth choosing the “income minus expenses” scheme, with the exception of those situations that we considered above. But you should know that when choosing an object “income minus expenses”, the tax authorities will require you to provide all documents confirming your expenses, drawn up in accordance with all the rules of reference. primary documentation. In addition, the transition from 6% to 15% will also be possible only at the beginning of the next calendar year. And notify about it tax authority required by December 31st (possible by mail), by submitting an application for the transition to a simplified taxation system, or a change in the regime scheme.
The use of a simplified taxation system is associated with a number of business-friendly nuances. The transition to this system of taxation is carried out in voluntary and does not require a complex procedure.
You can find out in detail about what has been changing in the USN since 2017 and how to switch to a “simplified” system in 2017.
When registering an individual entrepreneur with the tax office, the future entrepreneur will need to provide a number of standard documents: application for registration of IP (form No. P21001); a photocopy of the passport; a receipt for payment of state duty in the amount, etc. In addition, you will need to select a specific type of activity (OKVED) and, most importantly, decide which taxation system to use.
To date, for individual entrepreneur Several types of taxation can be used: simplified taxation system; taxation system in the form of a single tax on imputed income for certain types of activities or abbreviated UTII; patent system of taxation. In some cases, it is possible to use the so-called traditional system taxation, but it is used, as a rule, only by large enterprises.
A patent is not issued for all types of activities, as well as UTII, therefore, most often entrepreneurs choose a simplified taxation system. It provides two options for calculating tax. In the first case, deductions are calculated in the amount of 6-1% of total income, and in the second - at a rate of 15-5% of income reduced by the amount of expenses.
In addition, an entrepreneur - the owner of real estate worth more than 100 million rubles also loses the right to apply a special taxation regime.
When an individual entrepreneur has lost the right to use the simplified tax system, he must inform the inspectorate of the Federal Tax Service of Russia at the place of his tax registration that he is switching to a different taxation regime. This must be done within fifteen days after the end of the reporting (tax) period, in accordance with paragraph 5 of Article 346.5 and paragraph 5 of Article 346.13 of the Tax Code of the Russian Federation.
Not all individual entrepreneurs can work on the simplified tax system, these categories of persons are listed in clause 3 of Art. 346.12 NK:
If you do not belong to the above categories, then you may well use the simplified taxation system. To do this, you initially need to determine the object of taxation: all income or income minus expenses. The payer himself can choose the object of taxation. To do this, you need to calculate both options and decide which of the two is more profitable for your business.
In addition to organizations and individual entrepreneurs that do not comply with the above limits, the law directly establishes a list of payers who are prohibited from applying the special regime. All of them are specified in clause 3 of article 346.12 of the Tax Code of the Russian Federation. In particular, these include:
In addition, organizations and individual entrepreneurs whose average number of employees for the tax (reporting) period exceeds 100 people cannot apply the simplified tax system.
Recall that now those whose income for nine months can count on the transition to the simplified tax system previous year did not exceed 45 million rubles (clause 2 of article 346.12 of the Tax Code of the Russian Federation). The value of the maximum amount of income is subject to indexation no later than December 31 of the current year by the deflator coefficient established for the next calendar year. In accordance with the Order of the Ministry of Economic Development of Russia No. 772 dated October 20, 2015, the deflator coefficient now stands at 1.329. Accordingly, in order to switch to the simplified tax system from 2017, income should not exceed 59.805 million rubles (45 million rubles X 1.329). You can remain on the simplified taxation system with an income of no more than 60 million rubles (clause 4 of article 346.13 of the Tax Code of the Russian Federation). Taking into account the coefficient, this amount is equal to 79.74 million rubles.
Federal Law No. 243-FZ of July 3, 2016, adopted last summer, increased these critical values. According to the law, which comes into force on January 1, 2017, individual entrepreneurs and legal entities whose income does not exceed 90 million rubles for nine months of 2017 will be able to switch to the simplified tax system from 2018. At the same time, the special regime can be applied if the income in the current period did not exceed 120 million rubles. The deflator coefficient will not be used at all until 2020.
Another limit that organizations must comply with on the simplified tax system relates to the residual value of fixed assets. In accordance with clause 3 of article 346.12 of the Tax Code of the Russian Federation, the cost of fixed assets should not exceed 100 million rubles. Federal Law No. 243-FZ dated July 3, 2016 increases this value. As of January 1, 2017 and during 2017, the residual value of fixed assets on the simplified tax system should not exceed 150 million rubles. If this limit is exceeded, the organization will lose the right to apply the special regime from the beginning of the quarter in which the excess was made.
Newly registered firms and individual entrepreneurs can immediately switch to the simplified tax system. Therefore, if you are registering an individual entrepreneur or another company for the first time, then you can immediately switch to the simplified tax system without any problems. To do this, the notification of the transition (you can download an example of a transition notification below) file within 30 days from the date of registration of the company or individual entrepreneur.
It is allowed to switch to the simplified taxation system for individual entrepreneurs and firms already operating on the general taxation regime from the beginning of the new calendar year. Therefore, if new federal law no other procedure will be adopted, you will be able to switch to the simplified tax system under the new limits from January 1, 2017. To do this, no later than December 31, 2016, submit a notification to the Federal Tax Service Inspectorate in the form approved by Order of the Federal Tax Service dated 02.11.2012 No. ММВ-7-3/829.
It is mandatory to notify the tax inspectorate of the transition to the simplified tax system, otherwise you will be unlawfully applying the special regime. But waiting for any response from the tax authorities with permission to work on a simplified taxation system is not required. That is, it is enough just to perform the required actions on notification on your part. This can be done by mail, via electronic communication channels or personally brought to the inspection.
On the day of transition to special regime (1st of January) it is necessary to form a starting tax base for the simplified tax system. Namely, to include in income advances received on account of future deliveries in the period of application of the DOS. After all, advances do not fall into income on DOS under the accrual method. On the simplified tax system, the cash method is used, in which income is formed as payment is received. You will also have to analyze the costs and especially the VAT transactions. You may need to adjust your VAT calculations.
In 2017, a lot of changes are expected in the legislation of the Russian Federation and the planned innovations are not always positively perceived by the citizens of Russia. One of the list of mandatory improvements are changes to the simplified tax system of 2017, which should affect a variety of aspects of the activities of entrepreneurs. This only means that all those who are directly affected by these changes need to familiarize themselves with them in more detail. It is worth noting that at the moment all these innovations have not yet been fully thought out, so officials will only accept them at the end of 2016. In addition, while most of the items from the list of future changes are the cause of heated debates between deputies.
As it became clear at the very beginning, changes in the simplified tax system should primarily concern reporting. In this regard, we should expect the appearance of a number of cardinal improvements.
1. It will be possible to submit all relevant reports in electronic form. To do this, it is necessary to install a special program at the enterprise that is responsible for the transfer of reliable information to Rosstat. True, some organizations may submit reports in the old, paper form, but for this it is worth taking into account the list of employees. In other words, if the enterprise employs less than 25 people, the report submission form can be left the old one, otherwise it's time to learn how to submit an electronic report.
2. Since 2017, a completely new electronic reporting form of the 6-NDFL format of the Federal Tax Service begins to operate. It is worth noting that this innovation was designed and put into operation quite recently.
3. Such reports must be submitted quarterly.
4. Marked changes will become more noticeable on deduction from training and treatment.
5. It is possible that an additional report form will be introduced, similar to 4a FSS, thanks to which it will be possible to significantly facilitate the preparation of all documents necessary for submission.
The list of marked reporting requirements in 2017 is considered the most important, so it is worth reading it in more detail.
Probably, the news that the use of the simplified tax system in 2017 will be directly intertwined with the income limit is not known to everyone. According to official information, at the moment this limit is 79.74 million rubles. In the event that the declared unit begins to increase, the entrepreneur is immediately sent to the general taxation system.
Not so long ago, it also became known that the Ministry of Economic Development not only set, but also fixed the deflator for 2017 at a position of 1.329. It turns out that the new amount of contributions from January next year will be about 20.826 thousand rubles.
Do you think this is where it ends? - It wasn't there! The authorities of the Russian Federation have every right to force any employer to index the salaries of all their employees on their own.
The listed points are considered the essence of the draft law prepared by officials for 2017. So far, many entrepreneurs are very concerned about the issue of independent indexing, or rather, according to which scheme this process should be carried out. It is important to note that according to current law the amount of indexation should directly depend on the level of inflation in the state.
Do not forget also about which industries will be affected by the changes in the simplified tax system. First of all, it is worth preparing all the bosses and businessmen.
1. Sanctions for bosses. This includes non-payment insurance premium which can lead to criminal liability.
2. Business. The noted direction in 2017 will survive the process of increasing fines. In particular, officials decided to pay attention to those penalties related to reporting and violation of cash discipline.
In order to draw a definite conclusion regarding the announced changes, it is necessary to analyze in advance the negative and positive aspects of each of the points. The following list of conclusions can be called the pluses of this question.
1. Lowering the rate. According to preliminary data, a decrease in the simplified tax rate from 2017 will be observed in 70 regions of Russia. Moscow also belongs to this list. Statistics and visual figures look like this: rates will drop from 6% to 1%, or from 15% to 5%.
2. Combination of simplified tax system and UTII. According to experts, the joint mechanism of action of these two departments is distinguished by significant savings in time, money and effort.
3. Tax holidays. By law, those entrepreneurs who have registered for the first time in 81 regions of the Russian Federation have every right to receive tax holidays. In simple words, the possibility of exemption from payment of simplified tax system over the next 24 months.
4. Less taxes in the simplified tax system against the backdrop of the OSN. For example, simplistic people get the right not to pay income or property tax. Of course, there is an exception here, but this is more of a rarity than a pattern.
5. Fewer registers. In simple words, the total amount of paper reporting and documentation that needs to be compiled and submitted quarterly is reduced.
6. Reduced preferential rate on contributions. Instead of the 30% rate established by the law of the Russian Federation, simplistic workers have every right to make contributions for their employees no more than 25%. Though small, but still savings.
As a result, we can conclude that most of the changes to the simplified tax system for 2017 will be directed in a positive direction. However, there is still a list of controversial issues in the bill, and only time will tell which of them were correct and which should have been abandoned at the very beginning.
