A single tax under the simplified tax system is paid by companies and entrepreneurs who voluntarily switched to a “simplified system”. For the object of taxation "income" the rate is 6%. For the object of taxation "income minus expenses" the rate is 15%. This material, which is part of the “Tax Code “for Dummies”” cycle, is devoted to Chapter 26.2 of the Tax Code of the Russian Federation “Simplified Taxation System”. Available in this article, plain language described the procedure for calculating and paying a single "simplified" tax, the objects of taxation and tax rates, as well as the timing of reporting. Please note that the articles in this series only provide an overview of taxes; for practical activities it is necessary to refer to the primary source - the Tax Code Russian Federation
Russian organizations and individual entrepreneurs who voluntarily chose the simplified tax system and who have the right to apply this system. Companies and entrepreneurs who have not expressed a desire to switch to “simplification” apply other taxation systems by default. In other words, the transition to the payment of a single "simplified" tax cannot be forced.
Fill out and submit a notification of the transition to the simplified tax system via the Internet
In the general case, organizations that have switched to the “simplified system” are also exempt from property tax. Individual entrepreneurs - from personal income tax and property tax of individuals. In addition, both do not pay value added tax (except for VAT on imports). Other taxes and fees must be paid in the general manner. So, “simplifiers” must make payments for compulsory insurance from the salaries of employees, withhold and transfer personal income tax, etc.
However, from general rules there are exceptions. So, from January 1, 2015, some "simplified" people need to pay property tax. From this date, the exemption from paying this tax does not apply to real estate objects in respect of which the property tax base is determined as the cadastral value. Such property can include, for example, retail and office real estate (clause 1 of Art. Tax Code of the Russian Federation, clause 3 of Art. Tax Code of the Russian Federation).
Throughout the Russian Federation without any regional or local restrictions. The rules for switching to the simplified tax system and returning to other taxation systems are the same for everyone Russian organizations and entrepreneurs, regardless of location.
Organizations that have opened branches, banks, insurers, budget institutions, pawnshops, investment and non-state pension funds, microfinance organizations, as well as a number of other companies.
In addition, “simplification” is prohibited for companies and entrepreneurs that produce excisable goods, extract and sell minerals, work in the gambling business, or have switched to paying a single agricultural tax.
He is not entitled to switch to a simplified system of organization and individual entrepreneurs if the average number of employees exceeds 100 people. The transfer ban also applies to companies and entrepreneurs whose residual value of fixed assets is more than 150 million rubles.
In addition, in the general case, it is impossible to apply the simplified taxation system to enterprises if the share of participation in them of other legal entities is more than 25%.
Organizations that do not belong to the above categories can switch to the simplified tax system if their income for the period from January to September did not exceed 112.5 million rubles. If this condition is met, notification must be submitted to tax office no later than December 31, and from January of the next year, the "simplified" can be applied. After 2019, the specified limit must be multiplied by the deflator coefficient. For 2020, the value of the coefficient is 1. This means that the marginal income in 2020 has remained at the same level.
Entrepreneurs who do not belong to the above categories can switch to the simplified tax system, regardless of the amount of income for the current year. To do this, they need to submit a notification to the tax office no later than December 31, and from January next year, the IP will be able to apply the simplified taxation system.
Newly established enterprises and newly registered individual entrepreneurs have the right to apply the simplified system from the date of registration with the tax office. To do this, you must submit a notification no later than 30 calendar days from the date of tax registration.
Organizations and individual entrepreneurs that have ceased to be UTII taxpayers, can switch to "simplification" from the beginning of the month in which their obligation to pay a single "imputed" tax was terminated. To do this, you must submit a notification no later than 30 calendar days from the date of termination of the obligation to pay UTII.
Violation of the deadlines for filing an application for the application of the simplified tax system deprives the company or entrepreneur of the right to use the simplified system.
A taxpayer who has switched to the simplified tax system must apply it to the end tax period, that is, until December 31 of the current year inclusive. Until that time, it is impossible to voluntarily abandon the simplified tax system. You can change the system of your own free will only from January 1 of the next year, which must be notified in writing to the tax office.
An early transition from the simplified system is possible only in cases where a company or entrepreneur has lost the right to a simplified system within a year. Then the refusal of this system is mandatory, that is, it does not depend on the desire of the taxpayer. This happens when income for a quarter, half a year, nine months or a year exceeds 150 million rubles (after 2019, the indicated value must be multiplied by the deflator coefficient, in 2020 this coefficient is 1). Also, the right to the simplified tax system is lost when the criteria for the number of employees, the value of fixed assets or the share in the authorized capital cease to be met. In addition, the right to "simplification" is lost if the organization falls into the "forbidden" category in the middle of the year (for example, it opens a branch or starts producing excisable goods).
The termination of the use of "simplified" occurs from the beginning of the quarter in which the right to it is lost. This means that an enterprise or individual entrepreneur, starting from the first day of such a quarter, must recalculate taxes using a different system. Penalties and fines in this case are not charged. In addition, in case of loss of the right to a simplified system, the taxpayer must notify the tax inspectorate in writing of the transition to another taxation system within 15 calendar days after the end of the relevant period: quarter, six months, nine months or a year.
If the taxpayer ceased to engage in activities in respect of which he applied the simplified system, then within 15 days he must notify his inspection about this.
A taxpayer who has switched to a simplified system must choose one of two objects of taxation. In fact, these are two ways to calculate a single tax. The first item is income. Those who have chosen it, sum up their income for a certain period and multiply by 6%. The resulting figure is the value of a single "simplified" tax. The second object of taxation is income reduced by the amount of expenses (“income minus expenses”). Here, the tax rate is calculated as the difference between income and expenses multiplied by 15%.
The Tax Code of the Russian Federation gives the regions the right to establish a reduced tax rate depending on the category of the taxpayer. A rate reduction can be entered both for the “income” object and for the “income minus expenses” object. You can find out what preferential rates are accepted in your area by contacting your tax office.
You need to choose an object of taxation even before switching to the simplified tax system. Further, the selected object is applied throughout the calendar year. Then, starting from January 1 of the next year, you can change the object, having previously notified your tax office no later than December 31. Thus, you can move from one object to another no more than once a year. There is an exception here: the parties to a joint activity agreement or a property trust agreement are deprived of the right to choose, they can only use the “income minus expenses” object.
Taxable income under the simplified tax system is the proceeds from the main activity (sales income), as well as amounts received from other activities, for example, from renting out property (non-operating income). The list of expenses is strictly limited. It includes all popular cost items, in particular, wage, the cost and repair of fixed assets, the purchase of goods for further sale, and so on. But at the same time, there is no such item as “other expenses” in the list. Therefore, the tax authorities during inspections are strict and cancel any costs that are not directly mentioned in the list. All income and expenses should be recorded in a special book, the form of which is approved by the Ministry of Finance.
With a simplified system, it is applied. In other words, income is generally recognized at the moment the money is received on the current account or at the cash desk, and expenses are recognized at the moment when the organization or individual entrepreneur has paid off the obligation to the supplier.
Keep tax and accounting records under the simplified tax system in an intuitive web service
Need to define tax base(that is, the amount of income, or the difference between income and expenses) and multiply it by the corresponding tax rate. The tax base is calculated on an accrual basis from the beginning of the tax period, which corresponds to one calendar year. In other words, the base is determined during the period from January 1 to December 31 of the current year, then the calculation of the tax base starts from zero.
Taxpayers who have chosen the “income minus expenses” object must compare the amount of the single tax received with the so-called minimum tax. The latter is equal to one percent of income. If a single tax, calculated in the usual way, turned out to be less than the minimum, then it is necessary to transfer to the budget minimum tax. In subsequent tax periods, the difference between the minimum and the “regular” tax can be taken into account as an expense. In addition, those for whom the object is “income minus expenses” can carry losses into the future.
Not later than the 25th day of the month following the reporting period (quarter, six months and nine months), must be transferred to the budget advance payment. It is equal to the tax base for the reporting period, multiplied by the corresponding rate, minus advance payments for previous periods.
At the end of the tax period, it is necessary to transfer to the budget the total amount of a single "simplified" tax, and for organizations and entrepreneurs different payment terms are set. So, enterprises must transfer money no later than March 31 of the next year, and individual entrepreneurs - no later than April 30 of the next year. When transferring the final amount of tax, all advance payments made during the year should be taken into account.
In addition, taxpayers who have chosen the “income” object reduce advance payments and the final amount of tax on mandatory pension and medical benefits. insurance premiums, contributions for compulsory insurance in case of temporary incapacity for work and in connection with maternity, for voluntary insurance in case of temporary disability of employees, as well as for payments for sick leave workers. In this case, the advance payment or the final tax amount cannot be reduced by more than 50%. In addition to this, as of January 1, 2015, it is possible to reduce the tax by the full amount of the sales tax paid.
You need to report on a single "simplified" tax once a year. Companies must submit a simplified tax return no later than March 31, and entrepreneurs no later than April 30 of the year following the expired tax period. Reporting based on the results of the quarter, six months and nine months is not provided.
Taxpayers who have lost the right to "simplification" must submit a declaration no later than the 25th day of the next month.
Companies and individual entrepreneurs who have ceased to engage in activities that fall under the "simplified" must submit a declaration no later than the 25th day of the next month.
The taxpayer has the right to charge an "imputed" tax for some types of activity, and for others - a single tax under the simplified tax system. It is also possible that an entrepreneur applies a “simplified system” for one type of activity, and a patent taxation system for others.
In this case, it is necessary to keep separate records of income and expenses related to each of the special modes. If this is not possible, then the costs should be allocated in proportion to the income from the activities that fall under different systems taxation.
For information on how you can compare taxation systems in order to legally reduce payments to the budget when doing business, read the article ". And for those who still have questions or who want to get advice from a professional, we can offer free consultation on taxation from 1C specialists:
Simplified tax system, USN, simplified - these are all the names of the most popular taxation system among small and medium-sized businesses. The attractiveness of the simplified tax system is due to both a small tax burden and the relative ease of accounting and reporting, especially for individual entrepreneurs.
In our service, you can prepare a notification about the transition to the simplified tax system for free (relevant for 2019)
The simplified system combines two different taxation options that differ in the tax base, tax rate and tax calculation procedure:
Is it always possible to say that the simplified tax system is the most profitable and easiest taxation system to account for? It is impossible to answer this question unambiguously, since it is possible that in your particular case the simplification will be neither very profitable nor very simple. But we must admit that the simplified tax system is a flexible and convenient tool that allows you to regulate tax burden business.
It is necessary to compare tax systems according to several criteria, we suggest briefly going through them, noting the features of a simplified tax system.
We are talking here not only about payments to the budget in the form of taxes, but also about payments for pension, medical and social insurance workers. Such transfers are called insurance premiums, and sometimes payroll taxes (which is incorrect from an accounting point of view, but understandable for those who pay these premiums). account for an average of 30% of the amounts paid to employees, and individual entrepreneurs are required to transfer these contributions also for themselves personally.
Simplified tax rates are much lower than tax rates general system of taxation. For the simplified tax system with the “Income” object, the tax rate is only 6%, and since 2016, the regions have received the right to reduce the tax rate on the simplified tax system “Income” to 1%. For the simplified tax system with the "Income minus expenses" object, the tax rate is 15%, but it can also be reduced by regional laws up to 5%.
In addition to the reduced tax rate, the STS Income has another advantage - the possibility of a single tax due to insurance premiums listed in the same quarter. Working in this mode legal entities and individual entrepreneurs-employers can reduce the single tax to 50%. Individual entrepreneurs without employees on the simplified tax system can take into account the entire amount of contributions, as a result of which, with small incomes, there may not be a single tax payable at all.
On the STS Income minus expenses, the listed insurance premiums can be taken into account in expenses when calculating the tax base, but this calculation procedure also applies to other tax systems, so it cannot be considered a specific advantage of the simplified system.
Thus, the simplified tax system is, of course, the most beneficial tax system for a businessman, if taxes are calculated based on income received. Less profitable, but only in some cases, the simplified system can be compared with the UTII system for legal entities and individual entrepreneurs and regarding the cost of a patent for individual entrepreneurs.
We draw the attention of all LLCs to the simplified tax system - organizations can pay taxes only by bank transfer. This is a requirement of Art. 45 of the Tax Code of the Russian Federation, according to which the obligation of the organization to pay tax is considered fulfilled only after the presentation of a payment order to the bank. The Ministry of Finance prohibits the payment of taxes by LLC in cash. We recommend that you open an account with favorable conditions.
According to this criterion, the USN also looks attractive. Tax accounting on a simplified system is maintained in a special Book of Income and Expenses (KUDiR) for the USN (form,). Since 2013, legal entities have also been keeping accounting on a simplified basis; individual entrepreneurs do not have such an obligation.
So that you can try the option of outsourcing accounting without any material risks and decide whether it suits you, we, together with 1C, are ready to provide our users with a month of free accounting services:
Reporting on the simplified tax system is represented by only one declaration, which must be submitted at the end of the year by March 31 for organizations and by April 30 for individual entrepreneurs.
For comparison, VAT payers, enterprises on the total tax system and UTII, as well as individual entrepreneurs on UTII submit declarations quarterly.
We must not forget that on the simplified tax system, except for the tax period, i.e. calendar year, there are also reporting periods - the first quarter, six months, nine months. Although the period is called the reporting period, according to its results, it is not necessary to submit a declaration on the simplified tax system, but it is necessary to calculate and pay advance payments according to KUDiR, which will then be taken into account when calculating the single tax at the end of the year (examples with calculations of advance payments are given at the end of the article).
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An infrequently taken into account, but a significant plus of the STS regime Income is also that the taxpayer in this case does not need to prove the validity and correctness documenting expenses. It is enough to record the income received in KUDiR and, at the end of the year, submit a declaration on the simplified tax system, without worrying that, according to the results, desk audit arrears, penalties and fines may be accrued due to non-recognition of certain expenses. When calculating the tax base in this mode, expenses are not taken into account at all.
For example, disputes with tax authorities on the recognition of expenses when calculating income tax and the validity of losses bring businessmen even to the Higher arbitration court(what are the cases of non-recognition by the tax authorities of the costs of drinking water and toiletries in offices). Of course, taxpayers on the simplified tax system Income minus expenses must also confirm their expenses with correctly executed documents, but there are noticeably fewer disputes about their validity. Closed, i.e. a strictly defined list of expenses that can be taken into account when calculating the tax base is given in Article 346.16 of the Tax Code of the Russian Federation.
The Simplifiers are also lucky in that they are not (except for VAT on goods imported into the Russian Federation) a tax, which also provokes a lot of disputes and is difficult to administer, i.е. accrual, payment and return from the budget.
USN is much less likely to lead to. This system does not have such audit risk criteria as reporting losses when calculating income tax, high percent expenses in the entrepreneur's income when calculating personal income tax and a significant share of VAT recoverable from the budget. Consequences of visiting tax audit for business are not related to the topic of this article, we only note that for enterprises the average amount of additional charges based on its results is more than one million rubles.
It turns out that a simplified system, especially the version of the simplified tax system Income, reduces the risks of tax disputes and on-site inspections, and this must be recognized as its additional advantage.
Perhaps the only significant minus the simplified tax system is to limit the circle of partners and buyers to those who do not need to take into account the input VAT. A counterparty working with VAT is likely to refuse to work with a simplifier, unless their VAT costs are offset by a lower price for your goods or services.
If you consider the simplified system beneficial and convenient for yourself, we suggest that you familiarize yourself with it in more detail, for which we turn to the original source, i.e. Chapter 26.2 of the Tax Code of the Russian Federation. We will begin our acquaintance with the simplified tax system with the one who can still apply this taxation system.
Taxpayers on the simplified tax system can be organizations (legal entities) and individual entrepreneurs ( individuals), unless they are subject to a number of restrictions as indicated below.
An additional restriction applies to an already operating organization that can switch to a simplified regime if, following the results of 9 months of the year in which it submits a notification of the transition to the simplified tax system, its sales and non-operating income did not exceed 112.5 million rubles. These restrictions do not apply to individual entrepreneurs.
Organizations and individual entrepreneurs cannot apply the simplified tax system:
The USN also does not apply to the activities of private notaries, lawyers who have established law offices, and other forms of lawyer formations.
To avoid a situation in which you will not be able to apply the simplified tax system, we recommend that you carefully consider the choice of OKVED codes for individual entrepreneurs or LLCs. If any of the selected codes corresponds to the activity above, then the tax will not allow reporting on it to the simplified tax system. For those who doubt their choice, we can offer a free selection of OKVED codes.
A distinctive feature of the simplified tax system is the possibility for the taxpayer to voluntarily choose the object of taxation between “Income” and “Income reduced by the amount of expenses” (which is often called “Income minus expenses”).
The taxpayer can make his choice between the objects of taxation "Income" or "Income minus expenses" annually, having previously notified the tax office before December 31 of the intention to change the object from the new year.
Note: The only restriction on the possibility of such a choice applies to taxpayers - participants in a simple partnership agreement (or on joint activity), as well as an agreement on trust management of property. The object of taxation on the simplified tax system for them can only be “Income minus expenses”.
For the object of taxation "Income", the tax base is the monetary value of income, and for the object "Income minus expenses", the tax base is the monetary value of income reduced by the amount of expenses.
Articles 346.15 to 346.17 of the Tax Code of the Russian Federation indicate the procedure for determining and recognizing income and expenses under this regime. The following are recognized as income on the simplified tax system:
Expenses recognized on the simplified system are given in Art. 346.16 of the Tax Code of the Russian Federation.
The tax rate for the STS Income variant is generally 6%. For example, if you received income in the amount of 100 thousand rubles, then the amount of tax will be only 6 thousand rubles. In 2016, the regions received the right to reduce the tax rate on the STS Income to 1%, but not all of them use this right.
The usual rate for the STS option "Income minus expenses" is 15%, but the regional laws of the subjects of the Russian Federation may reduce the tax rate to 5% to attract investment or develop certain types of activities. You can find out what rate is valid in your region at the tax office at the place of registration.
For the first time registered IP on the simplified tax system can receive, i.e. the right to work at a zero tax rate if a corresponding law is passed in their region.
Which object to choose: STS Income or STS Income minus expenses?
There is a fairly conditional formula that allows you to show 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*6% = (Income - Expenses)*15%
In accordance with this formula, the STS tax amounts will be equal when expenses amount to 60% of income. Further, the greater the costs, the less the tax payable, i.e. with equal incomes, the STS option Income minus expenses will be more profitable. However, this formula does not take into account three important criteria that can significantly change the calculated tax amount.
1. Recognition and accounting of expenses for calculating the tax base for the simplified tax system Income minus expenses:
USN Expenses 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 a receipt, account statement, payment order, cash receipt) 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;
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.
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).
Important point- under the implementation is understood not 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 "... it does not follow from the tax legislation 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.
Another one a difficult situation possible if you received an advance payment from your buyer at the end of the quarter, but did not have time to transfer the money to the supplier. Suppose a trading and intermediary firm on the simplified tax system received an advance payment in the amount of 10 million rubles, of which 9 million rubles. must be paid 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 10 million rubles, i.e. 1.5 million rubles (at the usual rate of 15%). Such an amount can be significant for the STS payer, who works with the buyer's money. In the future, 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.
2. Opportunity to reduce the single tax on the simplified tax system Income from paid insurance premiums. It has already been said above that in this regime it is possible to reduce the single tax itself, and in the simplified tax regime, income minus expenses, insurance premiums can be taken into account when calculating the tax base.
✐Example ▼
3. Reduction of the regional tax rate for the STS Income minus expenses from 15% to 5%.
If your region adopted a law establishing a differentiated tax rate for taxpayers applying the STS in 2019, then this will be a plus in favor of the STS Income minus expenses option, and then the level of expenses can be even less than 60%.
✐Example ▼
Newly registered entities entrepreneurial activity(IP, LLC) can switch to the simplified tax system by submitting no later than 30 days from the date of state registration. Such a notification can also be submitted to the tax office immediately along with documents for registering an LLC or registering an individual entrepreneur. Most inspections request two copies of the notice, but some IFTS require three. One copy will be returned to you with a stamp from the tax office.
If, according to the results of the reporting (tax) period in 2019, the taxpayer's income on the simplified tax system exceeded 150 million rubles, then he loses the right to use the simplified system from the beginning of the quarter in which the excess was allowed.
In our service, you can prepare a notification about the transition to the simplified tax system for free (relevant for 2019):
Already operating legal entities and individual entrepreneurs can switch to the simplified tax system only from the beginning of the new calendar year, for which a notification must be submitted no later than December 31 of the current year (the notification forms are similar to those indicated above). As for UTII payers who have stopped conducting a certain type of activity on the imputation, they can apply for the simplified tax system and within a year. The right to such a transition is given by paragraph 2 of clause 2 of Article 346.13 of the Tax Code of the Russian Federation.
Let's figure out how taxpayers should calculate and pay tax on the simplified tax system in 2019. The tax paid by the simplistic people is called the single tax. The single tax replaces for enterprises the payment of income tax, property tax, etc. Of course, this rule is not without exceptions:
For individual entrepreneurs, a single tax replaces personal income tax from business activities, VAT (except for VAT when imported into the territory of the Russian Federation) and property tax. Individual entrepreneurs can receive exemption from paying tax on property used in entrepreneurial activities if they apply with a corresponding application to their tax office.
As we have already figured out above, the calculation of the single tax differs for the STS Income and STS Income minus expenses with its rate and tax base, but they are the same for them.
The tax period for calculating the tax on the simplified tax system is a calendar year, although this can only be said conditionally. The obligation to pay tax in installments or advance payments arises at the end of each reporting period, which is a quarter, six months and nine months of a calendar year.
The deadlines for the payment of advance payments for a single tax are as follows:
The single tax itself is calculated at the end of the year, taking into account all advance payments already made quarterly. Deadline for tax payment on the simplified tax system at the end of 2019:
For violation of the terms of payment of advance payments for each day of delay, a fine is charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation. If the single tax itself is not transferred at the end of the year, then in addition to the penalty fee, a fine of 20% of the unpaid tax amount will be imposed.
The single tax is calculated on an accrual basis, i.e. cumulative total since the beginning of the year. When calculating the advance payment based on the results of the first quarter, it is necessary to multiply the calculated tax base by the tax rate, and pay this amount before April 25.
Considering the advance payment based on the results of the half year, it is necessary to multiply the tax base received based on the results of 6 months (January-June) by the tax rate, and subtract the already paid advance payment for the first quarter from this amount. The rest must be transferred to the budget by July 25.
Calculation of the advance for nine months is similar: the tax base calculated for 9 months from the beginning of the year (January-September) is multiplied by the tax rate and the amount received is reduced by the advances already paid for the previous three and six months. The remaining amount must be paid by October 25th.
At the end of the year, we calculate a single tax - we multiply the tax base for the entire year by the tax rate, subtract all three advance payments from the resulting amount and pay the difference by March 31 (for organizations) or April 30 (for individual entrepreneurs).
The peculiarity of the calculation of advance payments and the single tax on the simplified taxation system Income is the ability to reduce the calculated payments by the amount of insurance premiums transferred in the reporting quarter. Enterprises and individual entrepreneurs with employees can reduce tax payments up to 50%, but only within the limits of contributions. Individual entrepreneurs without employees can reduce the tax on the entire amount of contributions, without a limit of 50%.
✐Example ▼
IP Alexandrov on the simplified tax system Income, having no employees, received income in the 1st quarter of 150,000 rubles. and paid insurance premiums for himself in the amount of 9,000 rubles in March. Advance payment in 1 sq. will be equal to: (150,000 * 6%) = 9,000 rubles, but it can be reduced by the amount of contributions paid. That is, in this case, the advance payment is reduced to zero, so it is not necessary to pay it.
In the second quarter, an income of 220,000 rubles was received, total for the half year, i.e. January to June total amount income amounted to 370,000 rubles. In the second quarter, the entrepreneur also paid insurance premiums in the amount of 9,000 rubles. When calculating the advance payment for half a year, it must be reduced by the contributions paid in the first and second quarters. Let's calculate the advance payment for the six months: (370,000 * 6%) - 9,000 - 9,000 = 4,200 rubles. The payment was made on time.
The entrepreneur's income for the third quarter amounted to 179,000 rubles, and he paid 10,000 rubles in insurance premiums in the third quarter. When calculating the advance payment for nine months, we first calculate all the income received since the beginning of the year: (150,000 + 220,000 + 179,000 = 549,000 rubles) and multiply it by 6%.
We will reduce the amount received, equal to 32,940 rubles, by all paid insurance premiums (9,000 + 9,000 + 10,000 = 28,000 rubles) and by the advance payments transferred following the results of the second quarters (4,200rubles). In total, the amount of the advance payment following the results of nine months will be: (32,940 - 28,000 - 4,200 = 740 rubles).
Until the end of the year, IE Alexandrov earned another 243,000 rubles, and his total annual income amounted to 792,000 rubles. In December, he paid the remaining amount of insurance premiums in the amount of 13,158 rubles*.
*Note: according to the rules for calculating insurance premiums in force in 2019, IP contributions for themselves amount to 36,238 rubles. plus 1% of income exceeding 300 thousand rubles. (792,000 - 300,000 = 492,000 * 1% = 4920 rubles). At the same time, 1% of income can be paid at the end of the year, until July 1, 2020. In our example, an individual entrepreneur paid the entire amount of contributions in the current year in order to be able to reduce the single tax at the end of 2019.
We calculate the annual single tax of the simplified tax system: 792,000 * 6% = 47,520 rubles, but during the year advance payments were made (4,200 + 740 = 4,940 rubles) and insurance premiums (9,000 + 9,000 + 10,000 + 13 158 = 41,158 rubles).
The amount of the single tax at the end of the year will be: (47,520 - 4,940 - 41,158 = 1,422 rubles), that is, the single tax was almost completely reduced due to insurance premiums paid for themselves.
The procedure for calculating advance payments and tax under the simplified tax system Income minus expenses is similar to the previous example with the difference that income can be reduced by expenses incurred and the tax rate will be different (from 5% to 15% in different regions). In addition, insurance premiums do not reduce the calculated tax, but are taken into account in the total amount of expenses, so there is no point in focusing on them.
✐Example ▼
We will quarterly enter the income and expenses of the company Vesna LLC, operating on the simplified tax system Income minus expenses, into the table:
Advance payment based on the results of the 1st quarter: (1,000,000 - 800,000) * 15% = 200,000 * 15% = 30,000 rubles. The payment was made on time.
Let's calculate the advance payment for the six months: cumulative income (1,000,000 + 1,200,000) minus cumulative expenses (800,000 +900,000) = 500,000 * 15% = 75,000 rubles minus 30,000 rubles. (advance payment paid for the first quarter) = 45,000 rubles, which were paid before July 25.
The advance payment for 9 months will be: cumulative income (1,000,000 + 1,200,000 + 1,100,000) minus cumulative expenses (800,000 +900,000 + 840,000) = 760,000 * 15% = 114,000 rubles. Subtract from this amount the paid advance payments for the first and second quarter (30,000 + 45,000) and get an advance payment for the results of 9 months equal to 39,000 rubles.
To calculate the single tax at the end of the year, we summarize all income and expenses:
income: (1,000,000 + 1,200,000 + 1,100,000 + 1,400,000) = 4,700,000 rubles
expenses: (800,000 +900,000 + 840,000 + 1,000,000) = 3,540,000 rubles.
We consider the tax base: 4,700,000 - 3,540,000 = 1,160,000 rubles and multiply by the tax rate of 15% = 174 thousand rubles. We subtract from this figure the paid advance payments (30,000 + 45,000 + 39,000 = 114,000), the remaining amount of 60 thousand rubles will be the amount of a single tax payable at the end of the year.
For taxpayers on the simplified tax system Income minus expenses, there is still an obligation to calculate the minimum tax in the amount of 1% of the amount of income received. It is calculated only at the end of the year and is paid only in the case when the tax accrued in the usual manner is less than the minimum or is completely absent (upon receiving a loss).
In our example, the minimum tax could be 47 thousand rubles, but Vesna LLC paid a total of a single tax of 174 thousand rubles, which exceeds this amount. If the single tax for the year, calculated by the above method, turned out to be less than 47 thousand rubles, then there would be an obligation to pay the minimum tax.
Firms and individual entrepreneurs are required to comply with the limits on the simplified tax system in order to work under this taxation regime. Let's see what restrictions are set for 2019.
Attention! These documents will help you switch to "simplification" in accordance with all legal requirements:
Firms and individual entrepreneurs that comply with the limits on the simplified tax system and apply this regime are required to submit a declaration. Fill it out with the BukhSoft program. The report is always on the current form, taking into account all changes in legislation. Before being sent to the tax office, the declaration is tested by all verification programs of the Federal Tax Service. Try it for free:
Fill out the declaration on the simplified tax system online
The legislation provides for five types of restrictions on the simplified tax system in 2019:
Until 01/01/2017, the deflator coefficient participated in the calculation of the income limit. It was multiplied by the maximum allowed income. From 01/01/2017 to 01/01/2020, the deflator coefficient is not applied.
For the transition from 2019 to the simplified tax system maximum value income should not exceed 112,500,000 rubles for 9 months of 2018.
For those who want to stay on the simplified tax system, the income limit in 2019 is set at 150,000,000 rubles. This is the final value. It needs to be addressed in 2018 as well.
Determine income based on indicators tax accounting. That is, according to the data reflected in the book of accounting for income and expenses. When calculating the amount of marginal revenue, consider:
In the revenue limit under the simplified tax system in 2019, intermediaries - commission agents, agents, attorneys include only the amounts of remuneration received under commission agreements or agency agreements.
Customers - principals and principals - include in the income limit under the simplified tax system in 2019 all sales proceeds, without reducing it by the amount of intermediary fees (letter of the Ministry of Finance dated 07.10.2013 No. 03-11-06 / 2 / 41436).
The income limit on the simplified tax system in 2019 does not include:
Consider the procedure for calculating the marginal value of income using the example of a trading company.
Example
The company is engaged in wholesale and retail trade. From retail, she pays UTII. With regard to wholesale operations, from January 1, 2019, it applies the “simplification”.
For the nine months of 2019, the company received the following income:
- 50 million rubles - proceeds from sales in wholesale trade;
- 18 million rubles - proceeds from sales in retail trade;
- 9 million rubles - non-operating income;
- 6 million rubles - advances received during the period of application of the general taxation system.
The amount of income that is taken into account to determine the possibility of applying simplified taxation in the fourth quarter of 2019 is:
50 million + 9 million + 6 million = 65 million rubles.
This amount does not exceed the maximum limit for the simplified taxation system (150 million rubles). This means that the USN 2019 limit has been met.
All other indicators that affect the use of the “simplification” are not violated. The company has the right to remain on a special regime.
In the fourth quarter of 2019, revenues amounted to:
- RUB 53 million - proceeds from sales in wholesale trade;
- 1.5 million rubles - proceeds from sales in retail trade;
- 33 million rubles - non-operating income.
The accountant determined income for 2019 as follows:
65 million + 53 million + 33 million = 151 million rubles.
Since in the fourth quarter, the total amount of income on an accrual basis since the beginning of the year exceeded the limit level (150 million rubles), from October 1, 2019, the organization lost the right to apply simplified taxation.
If from 2019 you plan to switch to “simplified”, the income limit for the nine months of the current year should not exceed 112,500,000 rubles. This restriction also applies in 2018. Deflator coefficients until 2020 are not applied.
Restrictions on new companies limit value income does not apply. It is enough for them to submit a special notice.
Newly created organizations can apply the “simplification” from the moment they are registered with the tax office. Organizations that have arisen as a result of reorganization are also considered newly created. Therefore, a similar procedure applies to them (letter of the Ministry of Finance of Russia dated February 13, 2015 No. 03-11-06 / 2/6553). For example, an LLC that has arisen as a result of the transformation of a joint-stock company has the right to apply the “simplification” from the date indicated in the certificate of tax registration of the LLC. To do this, the inspection should submit an appropriate notification. It is necessary to notify the inspection even if the legal predecessor of the organization also applied this special regime.
Organizations that apply the general taxation system or UAT can switch to “simplification” only from the beginning of the next calendar year.
Organizations using UTII can switch to the simplified tax system:
Be careful if you decide, as a small business, to charge fixed asset depreciation once a year - December 31 (clause 19 PBU 6/01). The residual value will decrease only at the end of the year. The limit must be checked at least once a quarter. The risk of “falling off” from the special regime will increase. This is especially true for those whose value of depreciable property is close to the marginal value.
Entrepreneurs on the "simplified" have the right not to take into account the requirement for the cost of fixed assets. They don't do accounting residual value do not define. But if already during the application of the simplified tax system the restriction on property is violated, then both individual entrepreneurs and organizations lose the right to a special regime. Therefore, it is necessary to track the residual value of the fixed assets and keep records of them.
Employee limit is 100 people. In order not to “fly off” from the “simplified”, check with the restriction quarterly. Take the average into account. Determine it, guided by the instructions for filling out form No. P-4.
Include in your average:
Take the average number from the forms statistical reporting, which are handed over to the statistical authorities:
A legal entity that has branches cannot use the "simplification". The presence of representative offices does not interfere with the transition to a special regime (subclause 1, clause 3, article 346.12 of the Tax Code).
Companies in which the share of direct participation of other legal entities is more than 25% cannot apply the simplified tax system. However, the ban does not apply to:
We have collected all the limit values for 2019 in the table.
The simplified taxation system is subject to adjustments more often than others, so the latest innovations have affected the maximum turnover for individual entrepreneurs under the simplified 2019 and the conditions for the transition. What should be the main performance indicators of the IP, according to the new tax legislation to keep the application of the simplified tax system?
Working with Special Mode simplified taxation in previous years was available to a limited number of entrepreneurs due to strict turnover requirements.
The new law sets the limit of the simplified tax system for 2019 for individual entrepreneurs based on whether the individual entrepreneur is already on a special regime or is just planning a transition:
If the maximum IP turnover at the end of the year corresponds, in order to make the transition, it is necessary to notify the fiscal authorities with a statement of the established form. In other words, the notification form of the transition is in effect. Permission, as before, is not required to wait.
To calculate the transitional income limit under the simplified tax system in 2019, it is not required for individual entrepreneurs to multiply income by the deflator coefficient.
Since the beginning of 2019, simplified entrepreneurs have been obliged to use the new KUDiR form. The changes were made by the Ministry of Finance. new shape added a section that displays the amount of the trade fee, which will allow the specified amount to be taken into account in the procedure for calculating income tax.
The main filling rules are:
Previously adopted law on the transition to a new settlement procedure and the introduction of online cash desks, is again delayed: there is time for installation until the summer of 2019 for some categories of individual entrepreneurs: those engaged in the vending business and not having hired personnel working in the provision of services to the population (exception catering) using hired labor. For entrepreneurs on UTII and a patent, a privilege has been introduced that allows the accounting of costs that have arisen due to the application of tax payments when calculating the tax payment. new system. Simplified individual entrepreneurs have the opportunity to apply benefits in the event of combining the simplified tax system with a patent or imputation. It is allowed to take into account the costs of purchasing a cash register, a fiscal drive and software with work on setting up equipment. The maximum possible amount of compensation is 18 thousand rubles.
The use and correct completion of the Book of Accounting for Income and Expenses is a mandatory criterion that exempts from accounting.
Amount of payments for the purpose compulsory insurance will be:
The payment for excess income is 1% of the difference in actually earned income and is limited to 300 thousand rubles. The new amount of the maximum possible contribution is 212,360 rubles.
It is important to know that the calculation takes into account the annual amount of income without expenditure, regardless of the type of simplified tax system: “income” or “income minus expenses”.
Thus, the increase in income limits for individual entrepreneurs will significantly expand the number of business entities wishing to switch to a simplified form of taxation. The real benefits of innovations can be judged only after a few reporting periods. But experts are already talking about possible positive consequences for the economy.
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The companies have not yet had time to fully familiarize themselves with the revolutionary tax changes, which will already come into force in 2020, is on the verge of another bill amending the simplified tax system. How will the order change? application of the simplified tax system in 2020?
To date, the State Duma has adopted bill No. 905506 (not yet submitted for consideration to the Government of the Russian Federation), which allows a larger number of companies and individual entrepreneurs to apply the simplified tax system. For this purpose, developed new order the use of higher rates when the simplists reach a certain amount of income and the average number of employees.
Now the simplistic person loses the right to use the simplified tax system as soon as his income reaches 150 million rubles or the average number of employees is more than 100 people.
In 2020, such companies and individual entrepreneurs will not lose the right to use the simplified tax system under certain conditions.
By general rule if the object of taxation is income, the tax rate is set at 6 percent. The laws of the constituent entities of the Russian Federation may establish differentiated tax rates ranging from 1 to 6 percent, depending on the types of entrepreneurial activity and certain categories taxpayers (clause 1 of article 346.20 of the Tax Code of the Russian Federation).
If the object of taxation is income reduced by the amount of expenses, the tax rate is set at 15 percent. The laws of the constituent entities of the Russian Federation may establish differentiated tax rates ranging from 5 to 15 percent, depending on the types of entrepreneurial activity and certain categories of taxpayers (clause 2, article 346.20 of the Tax Code of the Russian Federation).
For companies that have exceeded the limits in terms of income by 50 million rubles and the average number of employees by 30 people, higher single tax rates are applied.
The rules for applying increased single tax rates depend on the applicable object of taxation under the simplified tax system.
I option. For taxpayers applying the simplified tax system with the object of taxation in the form of income.
The tax rate, starting from the quarter in which the company's revenues exceeded 150 million rubles, but not more than 50 million rubles, and (or) the average number of employees exceeded 100 people, but not more than 30 people, is set at 8 percent.
II option. For taxpayers applying the simplified tax system with the object of taxation in the form of income reduced by the amount of expenses.
The tax rate, starting from the quarter in which the company's income exceeded 150 million rubles, but not more than 50 million rubles, and (or) the average number of employees exceeded 100 people, but not more than 30 people, is set at 20 percent.
Important! If a taxpayer applies both the simplified tax system and the SIT, when determining the amount of income from sales for the purposes of complying with the restriction, income from both of these special tax regimes is taken into account.
For the first time, the bill introduces a smooth rally from the simplified tax system. This applies to those payers who exceed the income limit by no more than 50 million rubles or by an average number of no more than 30 people.
Such an excess is no longer fraught with an automatic transition to the general taxation system.
EXAMPLE #1.
Suppose that at the end of 2020, the company's revenue amounted to 190 million rubles.
Starting from July 1, 2020 (i.e. in the 3rd quarter of 2020, when the limit is exceeded), the company will apply the rate of 8% (income object). For Q4 2020, the company will also apply an 8% rate.
The single tax under the simplified tax system at the end of 2020 must be calculated according to the following formula:
Single tax under the simplified tax system at the end of the year = Taxable base for 6 months? 6% Taxable base for the 6th quarter? eight%
At what rate will the company pay flat tax next year?
In the event that the limits are exceeded, but by no more than 50 million rubles (that is, income is in the range from 150 million to 200 million rubles), then the company will pay a single tax under the simplified tax system at an increased rate of 8%. At the same rate, advance payments for the single tax will be calculated. Under the terms of example No. 1, the company will pay a single tax at a rate of 8%.
The company will be able to return to the usual single tax rates provided that the limits in terms of income and the number of employees are observed. For example, if at the end of the tax period, the company's income does not exceed the limit of 150 million rubles, then at the end of the tax period, the single tax under the simplified tax system is calculated at a rate of 6%.
In case of overpayment of the single tax in connection with the payment of advance payments at a rate of 8%, the amount of the overpayment will be credited against the payment of future payments under the simplified tax system. Despite the fact that this rule is not spelled out in the draft law, there is general order offset (refund) of overpaid tax.
Now let's change the conditions of the previous example.
EXAMPLE #2.
According to the results of 9 months of 2020, Lutik company exceeded the revenue limit by 20 million rubles and amounted to 170 million rubles.
And at the end of 2020, the company's revenue amounted to 240 million rubles.
Starting from October 1, 2020 (i.e. in the 4th quarter of 2020, when the limit for applying the simplified tax system is exceeded), the company loses the right to apply the simplified tax system and pays taxes in accordance with the general taxation regime.
When will the company be able to return to the USN again? If desired, the company can again apply the simplified tax system, but not earlier than a year after the rally from simplified taxation and subject to the limits for switching to this regime.
That is, if a company left the simplified tax system in 2020, then it will be able to return to this regime no earlier than 2022.
At the same time, the limits for the transition to the simplified tax system will remain the same. In the event that a company decides to apply the simplified tax system from 2020, then it must submit a notification to the tax office on the transition to the simplified tax system no later than December 31, 2019.
The notification is submitted in the form approved by the order of the Federal Tax Service of Russia dated 02.11.2012 No. ММВ-7-3/ [email protected], or submitted via telecommunication channels in an electronic format approved by the order of the Federal Tax Service of Russia dated November 16, 2012 No. ММВ-7-6/ [email protected] Having decided to switch to the simplified tax system, the company must complete a number of transitional procedures at the end of the year (for example, transfer unclosed advances to simplified income in December 2019).
For example, if a company used the income tax accrual method in 2019, then it is necessary to allocate expenses paid, but not recognized in tax accounting in 2019 (due to the lack of a “primary” from the counterparty).
In order to switch to the simplified tax system from 2020, the company's income (from sales and non-operating income without VAT and excises) for 9 months of 2019 should not exceed 112.5 million rubles, the value of its fixed assets as of October 1, 2019 should not exceed 150 million rubles, and the average number should not exceed 100 people (Article 346.12 of the Tax Code of the Russian Federation).
Recall that the average number is calculated in the manner specified in the Order of the Federal State Statistics Service dated November 22, 2017 No. 772.
In connection with the consideration of this draft law, it raises the question of the appropriateness of applying a “preferential” rate when leaving the simplified system for companies using the “Income reduced by the amount of expenses” object (rate of 20%).
That is, the rate is the same as that of income tax. At the same time, the list of expenses under the simplified tax system (as opposed to income tax) is closed (clause 1 of article 346.16 of the Tax Code of the Russian Federation). But the company will then pay VAT, in contrast to the increased "simplified" rate. But in terms of VAT, the company can carry out transactions that fall under the scope of Article 149 of the Tax Code of the Russian Federation or at a 0% rate. Then the company needs to calculate whether it is profitable or not to apply the increased STS rate.
To make a choice in favor of one or another taxation regime, companies need to analyze the structure of possible costs, taking into account the percentage of payment, since in practice the purchased goods, works, services can be paid in installments. It should also be taken into account that the use of even increased USN rates allow the company to write off the cost of fixed assets and intangible assets faster.
At the same time, such a smooth transition period will allow companies not to carry out transitional procedures in an emergency mode, but to prepare in advance for common system taxation, for example, to revise the terms of contracts with counterparties in terms of VAT.
In addition to the new rates and limits of the simplified tax system, in 2020, simplified people should take into account some of the changes that will come into force.
Now the simplistic people fill out the Book of Accounting for Income and Expenses and annually submit tax return according to USN.
And from July 1, 2020, simplified users can switch to the new USN-online. This mode will be available to companies and individual entrepreneurs who use an online cash register.
What are the benefits of switching to the new regime? These simplistic people will no longer fill out the Book of Accounting for Income and Expenses and file a tax return under the simplified tax system.
Since 2020, preferences have been introduced for simplified workers in terms of writing off fixed assets. Through action federal law No. 325-FZ dated September 29, 2019, simplified workers will be able to write off the costs of acquiring real estate faster.
Recall that now write-off of the cost of purchased real estate is possible if, in addition to payment and commissioning, there is the fact of filing documents for state registration(clause 1, clause 1, article 346.16 of the Tax Code of the Russian Federation, clause 3, article 346.16 of the Tax Code of the Russian Federation).
Starting from 2020, in order to recognize expenses as the cost of fixed assets, it is not necessary to wait for the submission of documents for state registration of ownership (clause 3 of article 346.16 of the Tax Code of the Russian Federation as amended by Federal Law No. 325-FZ).
