In connection with the use of simplified Single tax under the simplified tax system: calculation, payment terms

The essence of the simplified tax system is that taxpayers pay a single tax that replaces a number of taxes of the traditional taxation system.

In accordance with Art. 346.12 of the Tax Code of the Russian Federation, single tax payers are organizations and individual entrepreneurs (hereinafter referred to as individual entrepreneurs) who have switched to the simplified tax system and apply it in the manner prescribed by Ch. 26.2 of the Tax Code of the Russian Federation.

According to paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation, the application of the simplified tax system exempts organizations from paying corporate income tax (with the exception of tax paid on dividends and on operations with certain types of debt obligations (clauses 3 and 4 of article 284 of the Tax Code of the Russian Federation)); property tax; VAT (with the exception of VAT payable upon import of goods into the territory of the Russian Federation and other territories under its jurisdiction, as well as VAT payable in accordance with Article 174.1 of the Tax Code of the Russian Federation).

According to paragraph 3 of Art. 346.11 of the Tax Code of the Russian Federation, the application of the simplified tax system exempts individual entrepreneurs from paying personal income tax (in relation to income received from entrepreneurial activity, with the exception of tax paid on income taxed at the rates of 35% and 9%, provided for in paragraphs 2, 4 and 5 of Art. 224 of the Tax Code of the Russian Federation); tax on property of individuals (in relation to property used for business activities); VAT (with the exception of VAT payable upon import of goods into the territory of the Russian Federation and other territories under its jurisdiction, as well as VAT payable in accordance with Article 174.1 of the Tax Code of the Russian Federation).

The remaining taxes are paid in the generally established order.

According to paragraph 5 of Art. 346.11 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs applying the simplified tax system are not exempted from performing the duties of tax agents provided for by the Tax Code of the Russian Federation. For organizations and individual entrepreneurs applying the simplified tax system, the current procedure for conducting cash transactions and the procedure for submitting statistical reports remain.

Application conditions

Considering the special attractiveness of the simplified tax regime due to the reduction of the tax burden, legislators have limited the conditions for its application:

1) The organization has the right to switch to the simplified tax system if, following the results of 9 months of the year in which it submits a notice of transition, income determined in accordance with Art. 248 of the Tax Code of the Russian Federation, did not exceed 45,000,000 rubles. This value is subject to annual indexation by the deflator coefficient (clause 2 of article 346.12 of the Tax Code of the Russian Federation).

So, when switching to the simplified tax system from 2015, the organization's income for 9 months of 2014 should not exceed 48,015,000 rubles. (45.000.000 × 1.067) (Order of the Ministry of Economic Development of the Russian Federation of November 7, 2013 N 652 "On the establishment of coefficients - deflators for 2014" (hereinafter - Order N 652)).

When switching to the simplified tax system from 2016 - the organization's income for 9 months of 2015 should not exceed 51.615.000 rubles. (45.000.000 × 1.147) (Order of the Ministry of Economic Development of the Russian Federation of October 29, 2014 N 685 (hereinafter - Order N 685)).

2) Organizations and individual entrepreneurs, whose average number of employees for the tax (reporting) period exceeds 100 people, are not entitled to apply the simplified tax system (clause 15, clause 3, article 346.12 of the Tax Code of the Russian Federation).

3) Organizations whose residual value of fixed assets, determined according to accounting data, exceeds 100,000,000 rubles are not entitled to apply the simplified tax system. In this case, those fixed assets that are subject to depreciation are taken into account and are recognized as depreciable property according to the rules of Ch. 25 of the Tax Code of the Russian Federation (clause 16, clause 3 of Article 346.12 of the Tax Code of the Russian Federation).

4) Organizations in which the share of participation of other organizations is more than 25% are not entitled to apply the simplified taxation system (other than organizations specified in subparagraph 14, paragraph 3, article 346.12 of the Tax Code of the Russian Federation).

5) Organizations that have branches and (or) representative offices are not entitled to apply the simplified tax system; banks; insurers; non-state pension funds; investment funds; professional participants of the securities market; pawnshops; organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of common minerals; organizations engaged in organizing and conducting gambling; notaries in private practice; lawyers who have established lawyer offices, as well as other forms of lawyer formations; organizations that are parties to production sharing agreements; organizations and individual entrepreneurs paying the unified agricultural tax; state and budgetary institutions; foreign organizations; microfinance organizations (clauses 1 - 13, 17, 18 and 20 clause 3 of article 346.12 of the Tax Code of the Russian Federation).

6) Organizations and individual entrepreneurs that have switched to paying UTII for certain types of activities are entitled to apply the simplified tax system in relation to other types of activities. At the same time, restrictions on the number of employees and the value of fixed assets in relation to such taxpayers are determined based on all types of activities they carry out, and the maximum amount of income is determined by those types of activities that are taxed in accordance with the general taxation regime (clause 4 of article 346.12 Tax Code of the Russian Federation).

To switch to the simplified tax system, organizations and individual entrepreneurs submit a notification to the tax authority at the place of their registration no later than December 31 of the calendar year preceding the calendar year starting from which they switch to the simplified tax system. The notification indicates the selected object of taxation, the residual value of fixed assets and the amount of income for 9 months (clause 1 of article 346.13 of the Tax Code of the Russian Federation).

The notification form was approved by the Order of the Federal Tax Service of Russia dated November 2, 2012 N ММВ-7-3 / 829@ (form N 26.2-1 "Notification of the transition to a simplified taxation system").

Newly created organizations and individual entrepreneurs have the right to notify of the transition to the simplified tax system no later than 30 calendar days from the date of their registration with the tax authority. In this case, they can apply the simplified tax system from the date of registration (clause 2 of article 346.13 of the Tax Code of the Russian Federation).

Object of taxation and tax rates under the simplified tax system

In accordance with paragraph 1 of Art. 346.14 of the Tax Code of the Russian Federation, the object of taxation under the simplified tax system can be:

Or "income". In this case, the tax rate will be 6% (clause 1, article 346.20 of the Tax Code of the Russian Federation). This facility simplifies tax accounting as much as possible and avoids problems with documentary evidence of expenses;

Or "revenues reduced by the amount of expenses." Then the tax rate will be 15%. The laws of the constituent entities of the Russian Federation may establish differentiated tax rates ranging from 5 to 15% (clause 2, article 346.20 of the Tax Code of the Russian Federation).

In order to choose the best option for themselves, the taxpayer needs to compare the amounts of tax that are paid for different objects of taxation.

Example.

The organization is going to switch to the simplified tax system, while:

The planned amount of revenue and non-operating income for the year is 30,000,000 rubles;

The planned amount of expenses included in the list established by paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation - 17.000.000 rubles;

The amount of contributions planned for payment for the year for compulsory insurance of employees and temporary disability benefits paid at the expense of the employer is 1,500,000 rubles.

The tax rate for the simplified tax system with the object "income minus expenses" is 15%.

1. The organization selects the simplified tax system with the object "income":

Calculate the maximum amount by which you can reduce the tax:

30.000.000 x 6% / 2 = 900.000 rubles. (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation). Let's compare this value with the amount of insurance premiums and benefits planned for payment: 1,500,000 rubles. > 900,000 rubles, therefore, the tax can be reduced by 900,000 rubles;

We calculate the amount of tax 30.000.000 x 6% - 900.000 = 900.000 rubles.

2. If the organization chooses the simplified tax system with the object "income minus expenses", the tax amount will be: (30.000.000 - 17.000.000) x 15% = 1.950.000 rubles.

In this case, the organization, ceteris paribus, is more profitable to apply the simplified tax system with the object "income".

Termination of the application of the simplified tax system

In accordance with paragraph 4 of Art. 346.13 of the Tax Code of the Russian Federation, the taxpayer loses the right to apply the simplified tax system:

1) if, according to the results of the reporting (tax) period, his income, determined in accordance with Art. 346.15 of the Tax Code of the Russian Federation and paragraphs 1 and 3 of paragraph 1 of Art. 346.25 of the Tax Code of the Russian Federation, exceeded 60,000,000 rubles. This value is indexed by the deflator coefficient. In particular, in 2014, the income of a taxpayer applying the simplified tax system should not exceed 64,020,000 rubles. (60.000.000 × 1.067) (Order N 652), in 2015 - 68.820.000 rubles. (60.000.000 × 1.147) (Order N 685). If the taxpayer simultaneously applies the simplified tax system and the patent system of taxation, then when determining the amount of income, income from both special tax regimes is taken into account;

2) and (or) if during the reporting (tax) period a non-compliance with the conditions for the application of the USN, established by paragraphs 3 and 4 of Art. 346.12 of the Tax Code of the Russian Federation, indicated above.

The taxpayer is obliged to report this to the tax authority within 15 calendar days after the expiration of the reporting (tax) period.

The taxpayer is considered to have lost the right to apply the simplified tax system from the beginning of the quarter in which the indicated excess and (or) discrepancy is allowed.

A taxpayer applying the simplified tax system has the right to switch to a different taxation regime from the beginning of the next calendar year by notifying the tax authority no later than January 15 of the year in which he intends to switch to a different taxation regime. At the same time, he will be able to switch to the simplified tax system again no earlier than in a year (clauses 6 and 7 of article 346.13 of the Tax Code of the Russian Federation).

In the event of termination of activities in respect of which the USN was applied, the taxpayer is obliged to notify the tax authority within 15 days from the date of its termination (clause 8 of article 346.13 of the Tax Code of the Russian Federation).

To support small businesses was introduced. Its peculiarity lies in the fact that it replaces part of the taxes paid to the budget by an enterprise and simplifies accounting and reporting by a small enterprise.

For the first time, a simplified taxation system was introduced in Russia by Federal Law No. 222-FZ of December 29, 1995, which became invalid on January 1, 2003 due to the entry into force of the corresponding chapter in part two of the Tax Code of the Russian Federation.

During the application of the simplified taxation system, changes and additions were made to it, some provisions were clarified.

Since January 1, 2003, the simplified taxation system has been substantially modernized. Some elements of the previous version of the simplified taxation system were retained, but the experience gained during its application was also taken into account.

This is what confirms the relevance of taxation issues under the USNO, since the development of small and medium-sized businesses is becoming one of the most important areas of economic transformation in the country. The concept of its further development should include both the creation of general market prerequisites - market infrastructure, a motivational mechanism, and a special state support system, in particular, the existence of special tax regimes.

Simplified taxation system- a special tax regime applied by taxpayers (organizations and individual entrepreneurs) along with other taxation systems. Special tax regime- This is a tax regime with a special procedure for calculating taxes.

The positive side of this tax regime for taxpayers is explained a significant reduction in the tax burden compared to the generally established taxation system, in reducing the tax burden, simplifying tax and accounting and reporting for small businesses and individual entrepreneurs. Nevertheless, it should be noted that, in accordance with the published Letter of the Ministry of Finance of Russia dated April 13, 2009 N 07-05-08 / 156, limited liability companies using the simplified system still cannot refuse to keep accounting records.

A simplified taxation system for taxpayers significantly reduces the tax burden compared to the generally established taxation system. These measures are taken by the government to stimulate the development of private entrepreneurship, the withdrawal of income from small enterprises and individual entrepreneurs from the shadow to the legal business.

One of the functions of the tax system is to stimulate the development of promising industries and sectors of the economy. To perform this function, in addition to the main tax regime, there are special tax regimes.

The creation of a simplified taxation system is one of the forms of support for small businesses. In this regard, in addition to the Tax Code of the Russian Federation, the initial, basic normative act that establishes the status of a small business entity is the Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation". Unfortunately, while the provisions of this Law do not directly provide for small businesses the possibility of applying a simplified system of taxation and accounting. However, the norms of the Law establish the introduction of a simplified procedure for the provision of financial statements.

The concept and legal regulation of the simplified taxation system . The simplified taxation system (USNO) is a special tax regime that has been applied throughout the Russian Federation since January 1, 2003, along with the generally accepted taxation system.

The essence of the single tax paid in connection with the application of the simplified taxation system by organizations and individual entrepreneurs is that it replaces the payment of a number of taxes established by the general tax regime.

In accordance with paragraph 1 of Art. 4 of Federal Law N 209-FZ "On the Development of Small and Medium-Sized Businesses in the Russian Federation", small business entities can be commercial organizations entered in the Unified State Register of Legal Entities, individuals - individual entrepreneurs.

When classifying a business entity as a small business, it is necessary to take into account a number of mandatory conditions established by the Law to recognize an organization as a small business entity:

1. The total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other funds in the authorized (share) capital (share fund) of these legal entities should not exceed 25% (excluding assets of joint-stock investment funds and closed-end investment funds).

2. The average number of employees of a commercial organization for the previous calendar year should not exceed 100 people at a small enterprise and 15 people at a micro-enterprise.

3. According to Decree of the Government of the Russian Federation of July 22, 2008 N 556 "On the limit values of proceeds from the sale of goods (works, services) for each category of small and medium-sized businesses" the maximum amount of proceeds from the sale without VAT of a commercial organization for the previous calendar year should not exceed 400 million rubles. at a small enterprise and 60 million rubles. at the micro enterprise.

Subparagraph 1 of paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation prohibits the use of the simplified system by organizations that have at least one branch or representative office. However, if a company creates a separate subdivision that does not meet the criteria of a branch or representative office (Article 55 of the Civil Code of the Russian Federation), and if it is not reflected in the constituent documents, then it is possible to continue to be "simplified" without problems. This opinion was expressed in the Letters of the Ministry of Finance of Russia of March 27, 2008 N 03-11-04/2/60 and of March 24, 2008 N 03-11-04/2/57. A similar position can be found in the publications of tax experts.

They do not have the right to apply the simplified tax regime organizations, banks, insurers, non-state pension funds, investment funds, professional participants in the securities market, pawnshops, etc. (Clause 3, Article 346.12 of the Tax Code of the Russian Federation).

In accordance with Ch. 26.2 of the Tax Code of the Russian Federation, if the taxpayer fails to comply with the criteria that give the right to apply the simplified taxation system, he is considered transferred to a different taxation regime from the beginning of the quarter when at least one criterion was violated. The only positive aspect in this situation is that such taxpayers are exempted from tax liability for late submission of documents and payment of advance payments.

Organizations (entrepreneurs) that are under the general taxation regime and meet the requirements provided for in paragraphs 2 and 3 of Art. 346.12 of the Tax Code of the Russian Federation, has the right to switch to the USNO from the beginning of the next calendar year. To do this, she (he) must, within the period from October 1 to November 30 of the current year, submit an application to the tax authority at her location in the form approved by Order of the Federal Tax Service of Russia dated April 13, 2010 N ММВ-7-3 / 182@.

In the application, the taxpayer, in particular, indicates:

Selected object of taxation;

The amount of income for nine months of the current year;

The average number of employees for the specified period;

The residual value of fixed assets and intangible assets as of October 1 of the current year (clause 1 of article 346.13 of the Tax Code of the Russian Federation).

Organizations applying this tax regime are exempted from the obligation to pay:

Corporate income tax (with the exception of tax paid on income taxed at the tax rates provided for in paragraphs 3 and 4 of article 284 of the Tax Code of the Russian Federation);

Value added tax (with the exception of cases of importation of goods into the customs territory of the Russian Federation and lease of state property, when the organization is obliged to pay VAT on the basis of Chapter 21 of the Tax Code of the Russian Federation as a tax agent);

Corporate property tax.

Individual entrepreneurs applying this tax regime are exempted from the obligation to pay:

Personal income tax (in relation to income received from entrepreneurial activities, with the exception of tax paid on income taxable at tax rates provided for in clauses 2, 4 and 5 of article 224 of the Tax Code of the Russian Federation);

Value added tax (except for cases when an individual entrepreneur, in accordance with the norms of Chapter 21 of the Tax Code of the Russian Federation, acts as a tax agent);

Tax on the property of individuals (in relation to property used for entrepreneurial activities).

It should be especially noted that both organizations and individual entrepreneurs that have switched to a simplified taxation system pay insurance premiums for mandatory pension insurance in accordance with the legislation of the Russian Federation (in particular, for employees, an entrepreneur pays fixed contributions to finance the insurance and funded part of labor pensions in in accordance with Article 28 of the Federal Law of December 15, 2001 N 167-FZ "On Compulsory Pension Insurance in the Russian Federation").

Economic entities applying the simplified taxation system pay other taxes in force in the Russian Federation, if there are grounds for this, in accordance with the legislation on taxes and fees. For example, if the taxpayer of the single tax is on the basis of Ch. 28 of the Tax Code of the Russian Federation by the payer of transport tax, he is obliged to calculate and pay tax in the generally established manner, to submit tax returns.

In 2010, organizations and individual entrepreneurs applying the simplified taxation system, in accordance with paragraph 2 of part 2 of Art. 57 of the Federal Law of July 24, 2009 N 212-FZ "On insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds" pay insurance premiums to the Pension Fund of the Russian Federation, the FSS of the Russian Federation at reduced rates , FFOMS and TFOMS, but from January 1, 2011 they will have to pay insurance premiums at the same rates as organizations (entrepreneurs) under the general taxation regime - at general insurance rates.

Taxpayers applying the simplified taxation system are not exempted from performing the duties of tax agents - they are required to pay personal income tax to the budget (for example, from the income of employees - 13% or 30%), value added tax (for example, from rent when renting federal or municipal property), etc.

Article 346.25.1 of the Tax Code of the Russian Federation allows individual entrepreneurs, in addition to the standard simplified tax system, to apply another taxation regime - simplified based on a patent. The single tax is replaced by a patent. The amount of the patent will not be affected by the income received and the expenses incurred by the entrepreneur. This tax regime can be used only by those entrepreneurs who work independently, without involving a large number of personnel, including those working under civil law contracts.

Not all individual entrepreneurs can work on a patent. Paragraph 2 of Art. 346.25.1 of the Tax Code of the Russian Federation establishes a closed list of activities in the implementation of which you can work with a patent. In this list, for example, there is no concept of "household services".

The decision on the possibility of application by individual entrepreneurs of a simplified taxation system based on a patent in the territories of the constituent entities of the Russian Federation is made by the laws of these constituent entities. At the same time, the laws of the constituent entities of the Russian Federation determine specific lists of types of entrepreneurial activity (within the limits provided for by the Tax Code of the Russian Federation).

Based on paragraph 2.1 of Art. 346.25.1 of the Tax Code of the Russian Federation, when applying the simplified taxation system based on a patent, an individual entrepreneur has the right to attract employees, including under civil law contracts, the average number of which, determined in the manner established by the federal executive body authorized in the field of statistics, does not must exceed five persons for the tax period.

Entrepreneurs who have switched to work under a patent are subject to the norms established by other articles of the chapter of the Tax Code devoted to the simplified taxation system (Articles 346.11 - 346.25 of the Tax Code of the Russian Federation), but taking into account the features provided for in Art. 346.25.1 of the Tax Code of the Russian Federation, dedicated to the work on the patent. In this case, the entrepreneur can choose both the "classic" simplified system and the "simplified patent system".

Transition to taxation by patent simple enough. A patent is issued at the choice of the taxpayer for a period of one to 12 months. The tax period is the period for which a patent is issued. An application for a patent is submitted by an individual entrepreneur to the tax authority at the place of registration of an individual entrepreneur no later than one month before the individual entrepreneur begins to apply the simplified taxation system based on a patent. The tax authority is obliged within ten days to issue a patent to an individual entrepreneur or notify him of the refusal to issue a patent. The form of notification of refusal to issue a patent is approved by the Federal Tax Service of Russia. When issuing a patent, its duplicate is also filled in, which is stored in the tax authority.

The cost of a patent depends on the amount of potential annual income, on the type of business that the entrepreneur is engaged in. This income is established by the authorities of the constituent entity of the Russian Federation in the relevant law for the calendar year for each type of entrepreneurial activity, for which the use of a simplified taxation system based on a patent is allowed for individual entrepreneurs. At the same time, differentiation of such annual income is allowed, taking into account the characteristics and place of doing business by individual entrepreneurs on the territory of the corresponding subject of the Russian Federation.

If an individual entrepreneur violated the conditions for applying the simplified taxation system based on a patent (for example, he hired employees over the established limit) or carried out a type of entrepreneurial activity on the basis of a patent that is not provided for in the law of the subject of the Russian Federation where he works, then he loses the right to apply the simplified system taxation based on the patent in the period for which the patent was granted. The same will happen in case of non-payment (incomplete payment) by the entrepreneur of one third of the cost of the patent within the period established by paragraph 8 of Art. 346.25.1 of the Tax Code of the Russian Federation.

In case of loss of the right to "simplified patent", an individual entrepreneur must pay taxes in accordance with the general taxation regime. At the same time, the cost (part of the cost) of the patent paid by the individual entrepreneur is not returned to him.

Payment of the remaining part of the cost of the patent is made by the taxpayer no later than 25 days before the end of the period for which the patent was received.

USNO taxpayers who work on the basis of a patent do not have to submit a single tax declaration to the inspection. The fact is that the cost of a patent does not depend on the income and expenses of the entrepreneur. But they are required to keep a book of income and expenses. USNO entrepreneurs who have received a patent still cannot exceed the amount established in Art. 346.13 of the Tax Code of the Russian Federation income limit. Therefore, they must monitor compliance with the established restrictions.

Formation of the tax base when applying the simplified taxation system . According to Art. Art. 346.18, 346.25 of the Tax Code of the Russian Federation for organizations, the tax base when applying the simplified taxation system is the monetary value of income, and for individual entrepreneurs - the monetary value of income reduced by the amount of expenses.

When applying the USNO, the object of taxation in accordance with paragraph 1 of Art. 346.14 of the Tax Code of the Russian Federation are recognized:

- income;

- income less expenses.

The object, as a rule, is chosen by the taxpayer himself. An exception to the general rule is when the payer is a party to a simple partnership agreement or an agreement on trust management of property (in this case, income reduced by the amount of expenses must be used as an object).

The choice of one or another option is determined by economic feasibility: if the taxpayer has large amounts of expenses for which income can be reduced for tax purposes, then he will stop at the second option. If there are few such expenses, then the first option is acceptable. When determining the object of taxation, taxpayers are taken into account in the manner provided for in Ch. 25 of the Tax Code of the Russian Federation "Corporate income tax", the following income:

Income from sales;

non-operating income.

When determining the object of taxation, the income provided for in Ch. 25 of the Tax Code of the Russian Federation. Also, income in the form of received dividends is not taken into account as part of income, if their taxation is carried out by a tax agent.

When determining the object of taxation, the taxpayer reduces the income received by the expenses listed in Art. 346.16 of the Tax Code of the Russian Federation.

The procedure for recognition of income and expenses is regulated by Art. 346.17 of the Tax Code of the Russian Federation.

The date of receipt of income is the day of receipt of funds to bank accounts and (or) to the cashier, receipt of other property (works, services) and (or) property rights, as well as repayment of debt (payment) to the taxpayer in another way (cash method).

When using a bill of exchange, the date of receipt of income is the date of payment of the bill (the day of receipt of funds from the drawer or other person liable under the said bill) or the day the taxpayer transfers the said bill by endorsement to a third party.

Expenses of the taxpayer are recognized as expenses after their actual payment..

Taxpayers do not take into account differences in amounts as part of income and expenses if, under the terms of the agreement, the obligation (claim) is expressed in conventional monetary units.

Expenses are accounted for as expenses, taking into account the following features:

Material expenses and expenses for wages and payment of interest for the use of borrowed funds and when paying for the services of third parties - at the time of repayment of the debt by debiting funds from the current account, payment from the cash desk, and in case of another method of repaying the debt - at the time of such repayment;

Expenses for the acquisition of raw materials and materials - after their actual payment;

Costs of paying for the cost of goods purchased for further sale - as the goods are sold by one of the methods: FIFO, LIFO, at an average cost; at the cost of a unit of goods;

Expenses associated with the sale of goods (storage, maintenance, transportation) - after their actual payment;

Expenses for the payment of taxes and fees - after payment in the amount actually paid by the taxpayer;

Expenses for the acquisition (construction, manufacture) of fixed assets, as well as expenses for the acquisition (creation) of intangible assets - the last day of the reporting (tax) period. These expenses are taken into account only for paid fixed assets and intangible assets used in the course of entrepreneurial activity;

When a taxpayer issues his own bill of exchange in payment for goods (works, services), property rights - they are taken into account after payment of the bill;

When a taxpayer issues a promissory note to a third party in payment for goods (works, services), property rights - as of the date of transfer of the said promissory note.

Organizations that, prior to the transition to the simplified taxation system, used the accrual method when calculating income tax, when switching to the simplified taxation system, they follow the following rules:

On the date of transition, the tax base includes the amounts of money received before the transition to the simplified taxation system as payment under agreements, the execution of which the taxpayer carries out after the transition to the simplified taxation system;

The funds received after the transition to the simplified taxation system are not included in the tax base, if, according to the rules of accrual tax accounting, the indicated amounts were included in income when calculating the tax base for income tax;

Expenses incurred by the organization after the transition to the simplified taxation system are recognized as expenses deductible from the tax base on the date of their implementation, if such expenses were paid before the transition to the simplified taxation system, or on the date of payment, if payment was made after the transition to the simplified taxation system;

The funds paid after the transition to the simplified taxation system to pay for the expenses of the organization are not deducted from the tax base, if before the transition to the simplified taxation system such expenses were taken into account when calculating the tax base for income tax.

Organizations that used the simplified taxation system, when switching to calculating the tax base for income tax using the accrual method, follow the rules:

The repayment of debt (payment) to the taxpayer for the goods delivered during the application of the simplified taxation system (work performed, services rendered), transferred property rights is recognized as income;

Repayment of debts (payment) by the taxpayer for goods received during the period of application of the simplified taxation system (work performed, services rendered), property rights is recognized as part of the expenses.

The specified income and expenses are recognized on the date of transition to the calculation of the tax base for corporate income tax using the accrual method.

When an organization switches to the USNO, the tax accounting reflects the residual value of fixed assets and intangible assets that were paid before the transition to the USNO, in the form of the difference in the purchase price (construction, manufacture, creation) and the amount of accrued depreciation.

Individual entrepreneurs in the transition from other taxation regimes to the simplified taxation system and from the simplified taxation system to other taxation regimes apply the rules provided for organizations.

Features of document circulation and taxation under the simplified taxation system . Organizations and individual entrepreneurs applying the simplified taxation system are exempted from the obligation to maintain accounting records, with the exception of accounting for fixed assets and intangible assets. However, taxpayers who have switched to the USNO, as before the transition, can keep accounting records in full according to the rules established by the legislation of the Russian Federation on accounting.

To account for fixed assets and intangible assets, organizations and individual entrepreneurs should be guided by PBU 6/01 "Accounting for fixed assets" and PBU 14/2007 "Accounting for intangible assets".

The requirement for mandatory accounting of fixed assets and intangible assets is due to the fact that in order to retain the right to apply the simplified taxation system, the residual value of fixed assets and intangible assets, determined according to the accounting rules, should not exceed 100 million rubles. If, following the results of the reporting (tax) period, the specified limit is exceeded, the taxpayer is considered to have switched to the general taxation regime from the beginning of the quarter in which this excess was allowed. In this regard, the taxpayer should track the residual value of fixed assets and intangible assets when planning the acquisition of new fixed assets and intangible assets, as well as to document the right to apply the simplified taxation system.

For accounting of fixed assets and intangible assets, organizations and entrepreneurs do not need to reflect transactions on synthetic accounting accounts. It is enough to independently develop the necessary accounting registers that allow you to accumulate information about the initial and residual value of existing fixed assets and intangible assets.

The forms of the developed registers for accounting for fixed assets and intangible assets must be fixed in the accounting policy.

Taxpayers applying the simplified taxation system are required to keep tax records of their performance indicators necessary for calculating the tax base and the amount of tax based on the Book of Income and Expenses.

The form of the Book of Income and Expenses is opened for one calendar year, can be performed both in paper and electronic form and is conducted in Russian. At the end of the tax period, the Book, which was kept in electronic form, is displayed on paper.

The Book reflects all business transactions performed by the taxpayer for the reporting (tax) period, in chronological order on the basis of primary documents.

For the Book, which was maintained in electronic form, this procedure is performed after its output to paper at the end of the tax period.

For taxpayers applying the simplified taxation system, the tax period is a calendar year, which consists of three reporting periods. Reporting periods are the first quarter, six months and nine months of a calendar year.

tax rates:

6% (of income);

15% (from income reduced by the amount of expenses).

The laws of the constituent entities of the Russian Federation may establish differentiated tax rates ranging from 5 to 15%, depending on the categories of taxpayers.

A taxpayer who applies the simplified taxation system and has chosen income as an object of taxation may reduce the amount of tax for the tax period by the amount of insurance premiums for compulsory pension insurance paid for the same period of time, in accordance with the legislation of the Russian Federation on compulsory pension insurance, as well as by the amount temporary disability benefits paid to employees. At the same time, the amount of tax cannot be reduced by more than 50% on insurance premiums for compulsory pension insurance.

Taxpayers who have accepted income reduced by the amount of expenses as an object of taxation cannot make such a reduction in the amount of tax, since these contributions and benefits are included in expenses when calculating the tax base.

Taxpayers applying the simplified taxation system submit a tax return for a single tax based on the results of the tax period. The tax return is submitted by:

Taxpayers-organizations - no later than March 31 of the year following the expired tax period;

Taxpayers - individual entrepreneurs - no later than April 30 of the year following the expired tax period.

Corresponding penalties are established for violation of the established deadlines.

Organizations and individual entrepreneurs comply with the general procedure for conducting cash transactions, submit statistical reports, act as tax agents, keep tax records of income and expenses in the Book of Income and Expenses, accounting of fixed assets and intangible assets, accounting for indicators of other taxes, fees and contributions .

The amount of tax is calculated by the taxpayer independently based on the results of the tax period as a percentage of the tax base corresponding to the tax rate.

Thus, in comparison with the general taxation regime, the simplified taxation system has the following positive characteristics.

The USNO is applied voluntarily, i.e. organizations and individual entrepreneurs decide for themselves whether they should switch to this mode or not. A similar rule also applies to the termination of the right to apply this special tax regime (with the exception of cases of forced deprivation of such a right, provided for in paragraph 4 of article 346.13 of the Tax Code of the Russian Federation).

The simplified system applies to all business activities of the organization, i.e. completely replaces the general tax regime.

Organizations using the simplified taxation system are exempted from the obligation to maintain accounting records, with the exception of accounting for fixed assets and intangible assets of the organization. Accordingly, they do not have to submit financial statements to the tax authority. This greatly simplifies record keeping. However, modern business practice indicates that business entities that apply the simplified taxation regime prefer to keep accounting records and prepare financial statements for internal control purposes.

The taxpayer has the opportunity to choose the object of taxation: income or income reduced by the amount of expenses.

An exception to this rule are participants in a simple partnership agreement or an agreement on trust management of property. They are required to apply the simplified taxation system with the object "income minus expenses".

Worthy of appreciation and simplicity filling out a tax return for a single tax paid in connection with the application of the simplified taxation system, and submitting it to the tax authorities once a year - following the results of the tax period.

Numerous positive features of the simplified taxation system are negated by its shortcomings.

Firstly, with the simplified tax system, invoices are not issued. Not related to VAT payers (clauses 2 and 3 of article 346.11 of the Tax Code of the Russian Federation), USNO taxpayers should not issue invoices to buyers and customers, which is an absolute plus for the sellers (performers) themselves. But their buyers (customers) may not like it. To deduct VAT, you need an invoice with allocated tax. By purchasing goods from the seller on a simplified system, the buyer will not be able to count on the deduction and will be forced to pay VAT on the entire cost of the goods. As a result of transactions with entrepreneurs and organizations that operate under the simplified taxation system, enterprises significantly increase the amount of VAT that must be transferred to the budget. As a rule, VAT payers are reluctant to enter into transactions with those who are exempt from paying this tax. Ceteris paribus, it is more profitable to purchase goods (works, services) from suppliers operating under the generally established taxation system. Having resold the assets or used them in its own production, the buyer enjoys the deduction. Thanks to this, he, firstly, receives a large profit, and secondly, saves on taxes. And all this is only due to the fact that the VAT amount is indicated separately in the invoice of a regular seller.

In fact, the lost is compensated. The absence of VAT allows USNO taxpayers to set lower prices, and the benefit from purchasing goods or ordering services from them will cover the loss.

In addition, it is most optimal to introduce VAT into the simplified taxation system while maintaining the current procedure for its payment, but with the offset of the amounts paid against the single tax. At the same time, it is necessary to take into account the share distribution of paid VAT and the single tax between the budgets of different levels. When calculating the single tax, the paid VAT should be deducted from the taxable base in order to eliminate double taxation, and then its amount should be compared with the accrued single tax on income, which, unfortunately, was not taken into account in the legislative amendments on the application of the simplified taxation system.

Secondly, with USNO, the list of expenses is limited. Under the simplified system, the costs included in the tax base are far from always adequate to the real costs, and this is a really serious gap.

Under the general regime, it is allowed to include almost all costs in expenses, if they are economically justified, justified and aimed at generating income. At the simplified - it is not enough. Expenses should also be mentioned in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation. True, this list is constantly updated with new positions. And yet, those who are going to work with the object of taxation "income minus expenses" need to analyze their expenses in detail. If most of the expenses usually incurred are not in the specified list, it is better to either choose another object of taxation (income), or refuse to switch to the simplified taxation system.

Third, USNO uses the cash method of accounting for income. On the one hand, with the cash method, only actual income is taken into account, on the other hand, on the basis of paragraph 1 of Art. 346.17 of the Tax Code of the Russian Federation, they include advances received, despite the fact that before the shipment of goods (rendering services, performing work), they, in fact, are not income and can be returned. However, it can be noted that since the money is on the current account or at the cash desk of an organization or entrepreneur, there will be no problems with paying tax and the named drawback is not so important.

After analyzing the main theoretical and practical aspects of the application of the simplified taxation system (USNO) in a small enterprise, we can draw the following conclusions:

The simplified taxation system is a special tax regime provided for by the Tax Code of the Russian Federation, which replaces a number of taxes established by the general tax regime with the payment of a single tax.

Single tax, accrued when applying the simplified taxation regime, replaces for organizations: corporate income tax, value added tax, property tax. Other taxes, and from January 1, 2010 - and insurance premiums to the Pension Fund of the Russian Federation, the FSS of the Russian Federation, FFOMS and TFOMS are paid in the general manner.

The use of the simplified taxation system also exempts the organization from accounting and reporting, which is typical for organizations operating on a general taxation regime. But at the same time, organizations and individual entrepreneurs comply with the general procedure for conducting cash transactions, submit statistical reports, act as tax agents, keep tax records of income and expenses in the Book of Income and Expenses, accounting of fixed assets and intangible assets, form reports on the wage fund and the taxes charged on it.

The single tax is calculated annually and is reflected in the annual declaration of the company. In this case, the amount of tax is calculated by the taxpayer independently based on the results of the tax period as a percentage of the tax base corresponding to the tax rate. The size of the tax rate depends on what object of taxation the taxpayer has chosen. If the object of taxation is income, then the interest rate is set at 6%. If the taxpayer has chosen income reduced by the amount of expenses as an object of taxation, the tax rate is set at 15%.

Taxpayers applying the simplified taxation system submit a tax return for a single tax based on the results of the tax period. The tax period is a calendar year.

The purpose of the introduction of the simplified tax system is to stimulate the development of entrepreneurial activity in the field of small and medium-sized businesses, the level of development of which largely determines the level of economic development of the country as a whole.

In our opinion, it is necessary to change the rules for the transition to a simplified taxation system.

It is necessary to increase the threshold for the number of employees and the residual value of fixed assets and intangible assets.

Because it will help:

Support for small and medium businesses;

Its greater competitiveness in front of large enterprises and enterprises with more experience in the market.

Also, in our opinion, the residual value of fixed assets and intangible assets should exceed 100 million rubles, as this is a barrier for newly created organizations. An organization that wants to be competitive in the market must have equipment for the creation of high-class commercial products, and such equipment is a priori very expensive.

It would be possible to increase the amount of income from sales.

It would be advisable for small and medium-sized entrepreneurs to be allowed to apply these rules only in cases where they have at least 90% of their total income from the sale of products (works, services) will be the share of income from the sale of:

High-tech products and services (including for export - 70%);

Products and services from the implementation of innovative activities;

Rights to inventions, industrial designs, utility models, computer programs and databases (except for cases of their resale);

Research and development work of our own production.

At the same time, the right to approve the list of high-tech products and services, as well as products and services from the implementation of innovative activities for the purposes of the simplified tax system, should be granted to the Government of the Russian Federation.

Also, in our opinion, the most important task of improving legislation on supporting small and medium-sized businesses is the development of measures aimed at preventing the artificial splitting of enterprises into smaller units in order to gain access to benefits intended for small businesses. Therefore, it is important to identify small and medium-sized businesses in order to apply the simplified tax system, taking into account affiliated companies (persons).

In international practice, the set of enterprises considered for tax purposes as a single economic unit are those small enterprises that depend on the same capital investments, as well as management, supply, etc., even if these individual small enterprises from a legal point of view are separate business entities.

According to the current order in ch. 26.2 of the Tax Code of the Russian Federation, when determining taxpayers of the USN, it does not say that this tax regime is applied specifically by small businesses. To become a taxpayer of the simplified tax system, it is necessary that the organization's income, the cost of fixed assets and intangible assets, the number of employees correspond to the established Ch. 26.2 of the Tax Code of the Russian Federation to the size, and also that the share of participation of other organizations should not exceed 25%.

Being a preferential tax regime, the simplified tax system should not be applied to enterprises that are part of a single network. If a taxpayer owns dozens of businesses, for the purposes of determining its status as a taxpayer on the STS, it is necessary to identify and consider ownership of all the companies owned by the owner, including groups of affiliates. The introduction of such rules will complicate tax administration, but it will be offset by an increase in tax revenues from large enterprises due to the application of the general taxation regime. In addition, the targeted direction of state measures for tax incentives for the development of small enterprises will be provided.

Simplified taxation system - one of the most effective tools small businesses in order to reduce the single tax on income. Many, both start-ups and long-established enterprises, pay special attention to this special regime.

With it, you can greatly simplify settlements with the state, individual entrepreneurs do not even need to maintain accounting records.

We will deal with the simplified tax system for 2018 and consider in detail the features of the tax base - “income minus expenses”. The mode has its own nuances, which can be an unpleasant surprise if they are not taken into account initially.

Features of work

During the initial registration of an individual entrepreneur or LLC, the tax authority automatically registers the entrepreneur under the general taxation system. A novice businessman should think in advance which of the modes is better to interact with the state, otherwise taxes and other payments can significantly affect the expediency of the enterprise as a whole.

Works in Russia multiple taxation systems:

General Mode- one of the most common and complex in terms of calculations and reporting. This is the same regime that provides for the payment of value added tax.
Taxes on certain types of activities or UTII– the mode implies a rate of 15%.
Special tax regime for agricultural activities.
Simplified taxation system, which offers two objects - "Income" and "Income minus expenses".

There is also a patent system, but it only applies to the IP form.

Without a doubt, a businessman is interested in the USN regime, which has a number of advantages in terms of reducing the tax burden and reporting. This system is divided into two objects:

"Income".
"Income minus expenses".

Each object is subject to a differentiated rate - 6% and 15%. These, in turn, may vary depending on regional laws. Regions have the right to reduce the percentage of tax down to attract investment.

As a result, the “Income” object can have a rate from 1% to 6%, and the object "Income - expenses" - from 5% to 15%. This position attracts start-up entrepreneurs as well as investors. When switching to the simplified tax system, a businessman is exempt from paying tax for physical. persons, on property, on added value, as well as on profit.

In addition to the tax burden, the entrepreneur has to pay insurance premiums - to the PFR, FFOMS, FSS. These are extra-budgetary payments, they are deducted from the total income of the enterprise and are not taxed under any form - “Income” or “Income less approved expenses”. In order to switch to a simplified taxation system, an entrepreneur must notify the tax authority before December 31 of the current year.

If the registration of an individual entrepreneur or LLC is only planned, a notice of registration for a "simplified" system should be submitted along with the main package of documents, otherwise the enterprise will work according to the general system. You can change the tax regime only once a year, the same goes for moving from one object to another.

Transition conditions

For the introduction of the simplified tax system, an entrepreneur must meet certain requirements. If the organization does not respond to them, this mode is automatically removed. Transition conditions include:

The maximum income of the enterprise for the reporting period should not exceed 150,000,000 rubles.
Organization staff should not exceed 100 people.
Valuation of fixed assets organization does not exceed 150 million rubles.
Share other legal entities should not exceed 25%.

If an organization is already operating on a simplified taxation system, then in order to retain the right to the simplified tax system, it must not exceed the total maximum income. The amount will not be multiplied by the consumer price index, which is 1.329.

Since 2017, the application of the index has been suspended (until 2020). The new provision has greatly simplified the work of an individual entrepreneur or LLC. In addition to the general requirements and conditions for the transition to the simplified tax system, there are other nuances that also need to be taken into account, for example, the activities of the enterprise.

Who should not apply

A complete list of activities of enterprises and organizations that do not have the right to work under the simplified tax system is indicated in Art. 346.12 of the Tax Code of the Russian Federation. This list includes:

enterprises and organizations conducting banking, insurance or any other financial activities;
branches;
budgetary enterprises, state organizations;
enterprises whose activities are related to gambling;
organizations engaged in notarial and advocacy activities;
production of excisable goods.

Reporting periods

Simplified reporting is submitted once a year, but in addition to the declaration, the entrepreneur is obliged to make advance payments throughout the year. Reporting periods include:

The quarter from January to March is the first advance payment.
The period from January to June is the second advance payment.
The third reporting period from January to September is for 9 months.
The annual report with the completion of the declaration is submitted before March 31 of the next year, the date is relevant for enterprises. Until April 30, the report is submitted by individual entrepreneurs. Delays in payments and the annual report are subject to penalties and fines.

This system applies to both the "Income" mode and the "Revenue minus expenses" mode. For advance payments for reporting periods, declarations are not filled out. The simplified tax system is a system that is understandable in calculations, which allows an entrepreneur to reduce the complexity of reporting.

Simplified system objects

The simplified system gives the right to independently choose the object of taxation - either "Income", the base rate of which is 6%, or "Income minus expenses" - 15%. When choosing, pay attention Special attention to the second option, where the expenses of the enterprise are deducted from the income. It is appropriate only for those organizations where real costs will be higher than 50% of income, ideally the percentage should be 60% -65%.

At the same time, expenses are strictly regulated by article 346.16 of the Tax Code of the Russian Federation. Also, all expenses must be proven and confirmed by regulatory documents.

Very often between the entrepreneur and the tax office there are disputes over the recognition of certain expenses. Before deciding on the choice of an object of taxation, you should carefully weigh all the pros and cons of objects. Organizations prefer the "Income minus expenses" system.

The Revenue Less Approved Expenses regime requires more careful consideration. There are many nuances in the application of this object of taxation.

"Income minus expenses"

This type of regime differs from the “Income” object by the ability to deduct expenses that are not taxable from the total income. Income means:

Revenue from the sale of goods, services, and work performed. Realization also includes property rights.
Means and material values that are not related to the implementation. These include received property (gratuitous), interest (or income) on loans, credits, bank accounts, and so on.

From the total amount of income, expenses are deducted, which are regulated in Art. 346.16. An entrepreneur should pay special attention to the list of expenses. They must be documented.

Before making a decision in favor of "simplified", an entrepreneur should pay attention to the taxation system with which partners work. If they use the general mode, in this case it will be unprofitable for partners to interact with the enterprise on the simplified tax system. This nuance does not allow many entrepreneurs to switch to the simplified tax system.

Approved expenses

An entrepreneur should keep in mind that Not all expenses are recognized by the tax authorities even if everything is documented in accordance with the law. For example, the purchase of a sofa for an office is unlikely to be recognized and included in the expenses of the enterprise.

Many novice businessmen are faced with a situation where the purchase of goods for further sale, documented, is not recognized as an expense. This is because this product must be sold, transferred to the buyer's ownership. Moreover, payment for the goods by the buyer is not proof of sale.

The very fact of the transfer of the goods to the buyer's property is important. In this case, the purchase expense will be recognized.

The list of expenses includes salary payments or insurance premiums both for employees of the organization and for themselves. They are deductible from income and are not taxed, but it should be borne in mind that at the expense of salary, you can reduce tax by no more than 50%.

When calculating costs, one should also take into account such a nuance as an advance payment from the buyer for goods or services.

Full payment must be made during the reporting quarter, otherwise the entrepreneur will have to pay tax on the received prepayment. The owner of the organization should carefully study the list of expenses under Art. 346.16 of the Tax Code of the Russian Federation, and other nuances of payment for goods.

Advantages of the mode

With a simplified system, allocate several benefits- this is the exemption of an entrepreneur from paying taxes on property, personal income, value added, profit. The “Income minus expenses” mode implies another important point for doing business.

If an organization or individual entrepreneur has suffered losses, where expenses exceeded income, a minimum tax of 1% of all income is paid. Moreover, this payment can be included in the costs.

The “Income minus expenses” regime is appropriate only for those organizations whose expenses will exceed 60-65% of income. In other cases, such a system will become unprofitable.

Examples of tax and advance payment calculations

Using an example, it is quite easy to figure out how the calculations of advance payments and the annual payment on the simplified tax system will take place. Let's take a simple and conditional example for consideration, where the most basic expenses of the enterprise and the total income for the reporting periods will be taken into account.

The Niva organization was opened recently and chose the simplified taxation regime as the taxation system, the object - "Income - expenses". The first reporting period of the organization is from January to March. During this period of time, the total income of the enterprise amounted to 400,000 rubles.

The Niva organization documented the expenses, which amounted to 260,000 rubles, which is 65% of expenses from income. The list of expenses fully complies with the conditions of art. 346.16 of the Tax Code of the Russian Federation. It included:

The rent for the office space was 40,000.
The cost of purchasing computer equipment necessary for conducting activities amounted to 70,000.
Payment for communication services, Internet - 5000.
The costs of advertising the organization amounted to 90,000.
Salary to employees - 30,000, mandatory insurance premiums amounted to 9,000.
Purchase of stationery - 1000.
Maintenance of working transport - 15,000.

To calculate the advance payment, you need to subtract expenses from your total income and multiply by a rate of 15%:

(400 000 – 260 000) * 15% / 100 = 21 000

The next advance payment will be from January to June. For simplicity, let's take the same amounts of income and expenses for this period - income 400,000 and expenses 260,000, it is necessary to add income and expenses for the first quarter to them and subtract the first installment from the resulting amount:

((800 000 – 520 000) * 15% / 100%) — 21 000 = 21 000

The third advance payment is calculated in the period from January to September, for nine months, taking into account the first two advance payments:

((1 200 000 – 780 000) * 15% / 100%) – 21 000 – 21 000 = 21 000

The last report is calculated for the whole year, the deadline for submitting the declaration depends on the form of registration of activities. For the calculation, incomes, expenses are summed up and already made advance payments are deducted:

((1 600 000 – 1 040 000) * 15% / 100%) – 21 000 – 21 000 – 21 000 = 21 000

The rate of 15% can be differentiated depending on regional laws and range from 5% to 15%. In this case, the “Revenues reduced by approved expenses” regime will be even more profitable and attractive.

In the example, income and expenses are identical for clarity and convenience, but, as a rule, they increase. For example, in the first quarter, income amounted to 400,000 rubles, and in the second - 600,000 rubles. The total income in this case will be:

400 000 + 600 000 = 1 000 000

The settlement system, in fact, is very simple, the main thing is to correctly draw up expenses in accordance with the Tax Code of the Russian Federation and in the prescribed form using regulatory documents. These include forms of strict reporting, cashier's checks, payments, waybills, acts of work performed and other documents.

The simplified tax system greatly simplifies reporting and enables the entrepreneur to reduce tax payments. Before deciding to use the “simplification” in the “Income minus expenses” mode, carefully study the Tax Code of the Russian Federation and calculate all the nuances of doing business on this system.

It may happen that the transition to the simplified tax system will entail loss of key customers or partners who work with VAT. The special tax regime has many advantages, but the disadvantages should not be ignored. Think carefully, consult with your local tax authority about the rates, and only then make the right and profitable decision for doing business.

STS, OSNO, UTII ... how many different abbreviations a newly-made entrepreneur recognizes. In fact, these are just designations of tax regimes, one of which a small business entity must choose for its entrepreneurial activity. It is necessary to take care of the issue of choice even before the start of registration of a company: to study the taxation systems, their advantages and disadvantages, as well as the restrictions that the Tax Code of the Russian Federation imposes on the application of a particular regime. The state allows most individual entrepreneurs and LLCs to work according to a simplified tax accounting scheme (STS) - let's try to figure out what it is.

The essence of the USN and its advantages

STS is a special taxation regime in which an entrepreneur pays a single tax that combines several taxes at once. The simplified tax system, or "simplified", is considered the optimal tax system for private entrepreneurs:

it does not require accounting and hiring a professional accountant;
has the most simple procedure for preparing and submitting reports;
USN exempts from payment and provides benefits for a number of tax payments;
It is possible to choose from several options for calculating the taxable base.

The tax rate under the simplified system ranges from 5 to 15%, depending on the object of taxation (whether only income or both income and expenses are taken into account in the tax base), the category of the taxpayer and its territorial affiliation to one or another subject of the Russian Federation. All legal entities that are on the simplified tax system, according to the Tax Code, do not pay VAT, income tax and organization property; An individual entrepreneur as an individual is also exempt from income and property tax (on property involved in the business).

All other tax and extra-budgetary payments for the "simplified" remain, as well as the obligation to conduct cash transactions in the prescribed manner, submit reports to the state statistics authorities and perform the functions of a tax agent in relation to their employees - individuals.

Who can work on the "simplified"?

Not all small businesses can choose the simplified tax accounting system as their preferred system. The possibility of applying this regime is legally limited by the maximum quantitative indicators of the company, namely: the number of employees, the amount of income and the value of the organization's fixed assets. Those firms that are not entitled to apply the simplified tax system are:

have more than 100 employees on the average payroll;
have fixed assets (excluding intangible assets) with a residual value of more than 100 million rubles;
for the tax period received income of 60 million rubles or more. If an organization only plans to submit a notification about the transition to a “simplified system” (and this is usually done before December 31), then its income for 9 months of the current year should not exceed 45 million rubles.

Certain activities also make it impossible to apply the simplified tax system. This applies to:

credit institutions, insurance companies and microfinance organizations;
investment funds, stock exchanges and intermediaries;
pawnshops;
representatives of the gambling industry;
manufacturers of excisable goods;
lawyers and notaries;
organizations, 25% of the authorized capital of which belongs to legal entities;
budgetary enterprises;
foreign firms;
ESHN payers;
legal entities with representative offices and branches.

How to switch to a special tax regime?

Even those individual entrepreneurs and firms that fully comply with the requirements that give them the right to use simplified taxation do not become payers of the simplified tax system “by default”. The entrepreneur must express his desire in writing and within a strictly defined time frame.

The newly created LLC (or IP) notifies the tax authorities of the choice of the simplified tax system no later than 30 days from the date of state registration.
Already operating organizations can switch to “simplified” from another tax regime from next year if they notify the tax inspectorate about this by the end of this year.
Imputation payers who have ceased to engage in activities subject to UTII can choose the simplified tax system without waiting for the end of the tax year, and begin to apply it from the beginning of the current month.
An organization that has lost the right to the simplified tax system must stop using it from the beginning of the current quarter and, at the end of the current reporting period, notify the Federal Tax Service within 15 days. In this case, you can return to the "simplified" system no earlier than in a year.
Any organization can refuse from the special tax regime from the beginning of the next year by submitting a notification to the territorial tax authority by January 15. As for changing the object of taxation within the simplified scheme, the notice period for changing one version of the simplified tax system to another is until December 31.

Notification of a change in the tax regime is filled out according to Form No. 26.2-1 in 2 copies and is usually submitted by newly opened organizations along with the registration package of documents. In this application, in addition to the name of the individual entrepreneur (LLC), the date of transition and types of activities, the object of taxation must also be indicated: “income” or “income minus expenses”. The choice of this moment, as a rule, causes difficulties for novice entrepreneurs, and experienced firms often come to the optimal form for calculating the tax base only by trial and error.

Objects of taxation under the simplified tax system

Which version of the simplified tax system to choose: "income" or "income minus expenses"? There is no single algorithm or formula for calculating the profitability of a particular scheme. It is usually recommended to predict the estimated costs: if they are quite high (for example, in production), it is advisable to minus them when calculating the taxable base, otherwise it is better to choose the STS “6% of income”. Let us consider in more detail the types of simplified modes.

The object of taxation "income" involves the payment of 6% of the total income of the organization. This type of simplified tax system is beneficial for an individual entrepreneur who does not have employees. For him, the amount of tax is reduced by the amount of extrabudgetary payments (in 2014 it was 17,328.48 rubles to the Pension Fund of the Russian Federation and 3,399.05 rubles to the health insurance fund). Having earned less than 355,000 rubles in a year, an individual entrepreneur is thus exempt from paying tax. An organization that pays pension, social and medical contributions for its employees is not completely exempt from the tax, but can reduce its amount by half. This also includes the cost of sick leave, maternity leave, insurance against industrial injuries.
The object "income reduced by the amount of expenses" is taxed at a rate of 5 to 15% (this depends on regional laws). In order for the tax authority to allow the deduction of expenses from taxable income, they must correspond to the types listed in the Tax Code of the Russian Federation, be economically justified and documented.

Article 346.16 defines the list of such expenses:

acquisition, lease, creation, maintenance of fixed assets;
intangible assets (patents, software, technologies, and so on);
utilities, solid waste removal;
maintenance of credits and loans;
customs duties;
official vehicle fleet, use of personal vehicles for official purposes;
business trips;
notarial, accounting, legal services;
stationery and household goods;
connection;
branding and advertising;
off-budget payments;
development of production, purchase of goods;
maintenance of cash registers;
training;
fees, court costs.

The listed expenses are approved by the tax inspector if they are correctly accounted for on a cash basis and are economically feasible. All expenses must be documented (invoices, expense reports, waybills and other primary documents in order).

The costs attributed by the entrepreneur to the expenses taken into account for tax purposes reduce the tax base by this amount. As a result, 15% of the remaining income goes to the budget.

Reporting under the simplified tax system

What is the simplified accounting and reporting under the simplified tax system?

KUDiR

The main accounting document under the simplified tax system is a book of accounting for income and expenses. At the same time, the “6%” scheme involves accounting only for income (sections 1 and 4 of the book), with the second option of taxation, all income and expenses are entered in sections 1 - 3 and the reference part of the accounting form approved by order 135n of the Ministry of Finance of the Russian Federation dated December 22, 2012.

Tax return

Reporting under the simplified tax system is submitted on time for each tax period. At the end of the reporting period, the declaration must be submitted before March 31 or April 30 (for legal entities and individual entrepreneurs, respectively) in person, by mail or via Internet channels.

The declaration form used in the USN was approved by the financial department on September 22, 2009 under the number 58 n.

With the “income” tax scheme, the preparation of a declaration consists in filling out several lines:

rate - 6%;
the amount of income;
calculated amount of tax;
tax deduction.

Filling out the document in the "income minus expenses" mode is a little more complicated: in addition to the above items, expenses, the amount of loss are entered in the declaration and the tax base is calculated using the formula "amount of income - expenses - loss". If the tax base has a positive value, the amount of tax is calculated based on the rate (5-15%). If the organization has worked to zero or at a loss (the tax base turned out to be in a negative range), the payer is not exempt from paying tax. In such cases, a minimum tax of 1% of annual income applies. The loss of the current period can be carried over to the next year several times (up to 10 years is allowed).

Other reports

In addition to the USN declaration, the organization provides reports with a frequency of 1 time per quarter:

PFR - within 1.5 months from the end of the reporting period (until the 15th day);
FSS - during the first 2 weeks of the new reporting period (until the 15th).

Once a year, data on the company's employees is required to be transferred to the IFTS (until April 1), as well as information on the average number of employees (until January 20) to the FIU and the FSS (except for self-employed entrepreneurs in one person).

Paying taxes

Payment of the single tax is made every three months, in advance payments for each reporting quarter (after 3, 6, 9 and 12 months). The first 3 payments are made before the 25th day of the month following the reporting one, and payment for the 4th quarter - until March 31 (LLC) and April 30 (IP).

USN is a simplified system of taxation. Simplified, but not simple.

Tatyana Lukoyanova

accountant

The simplified taxation system is called simplified compared to the general taxation system - DOS. Significant differences - in taxes.

Entrepreneurs in both taxation systems pay transport, land and property taxes only if they own transport, land or property.

In this article, we will deal with those who have the right to apply the simplified tax system, how to switch to it and when to submit reports.

Who applies USN

Both entrepreneurs and companies can work on the simplified tax system, but with restrictions.

By the number of employees. The staff, including employees registered under civil law contracts, should not exceed 100 people.

By turnover. For 2018, companies and individual entrepreneurs can work on the simplified tax system, if the turnover does not exceed 150 million rubles per year.

At the cost of fixed assets. The accounting residual value of fixed assets and intangible assets of a company or individual entrepreneur should not exceed 100 million rubles. However, only property that cost 100,000 R and more when purchased is taken into account.

Rights to computer programs, patents and other intangible assets are not included in the limit. The conditional Startup LLC, which owns the rights to applications in Epstore worth 200 million rubles and three computers worth 500,000 R, can work on the simplified tax system.

According to the share of other organizations. A company cannot work on the simplified tax system if other organizations own more than 25% of its authorized capital. If you are a big business with investors, go to DOS.

If any of these conditions is violated, for example, a company opens a branch or its turnover grows, it will have to switch to a general taxation system.

How to switch to USN

The notification of the transition to the simplified tax system can be submitted immediately upon registration of the company or within 30 days after registration. Operating companies switch to simplified taxation only from the beginning of next year.

To switch to the simplified tax system immediately after registering a company, a notification in the form 26.2-1 must be attached to the package of documents.

If you switch to the simplified tax system at the time of registration or within 30 days after, then you need to put the number 2 in the cell “switching to a simplified taxation system”. The number 3 must be put if the company worked on UTII, and then ceased to fit the criteria for this special regime and must switch to the simplified tax system

An operating company can switch to a simplified system only from the beginning of next year. The notification must be submitted between October 1 and December 31 of the previous year. That is, it will no longer be possible to switch to the simplified tax system in 2018, but you can apply in October and switch to simplified taxation from 2019.

The notification can be submitted online - through the electronic reporting system (Kontur, Taxcom, etc.), taken to the tax office in person or sent by mail with a list of attachments.

The Federal Tax Service does not send any papers about the transition to the simplified tax system, but you can ask her about it - it's so calmer. To do this, write a request in free form or fill out a special form. In response, the FTS will send an information letter.

Make the FTS confirm everything

Sometimes, when registering new individual entrepreneurs and companies, tax authorities can elegantly forget that they need to be put on the simplified tax system. Just in case, request an information letter that you have been transferred to a simplified taxation system. Do this immediately after registration or after switching to simplified taxation from the new year. Nobody can be trusted.

When do I need to send tax returns

Tax on the simplified tax system must be paid every quarter:

I quarter - no later than April 25;
II quarter - no later than July 25;
III quarter - no later than October 25;
IV quarter (per year) - OOO no later than March 31 of the next year, and IP no later than April 30 of the next year.

This applies specifically to the payment of money, and not to the filing of a declaration.

Tax returns must be filed once a year. The declaration for 2017 was to be submitted by the LLC no later than April 2, 2018, the individual entrepreneur - no later than April 30.

The declaration is submitted via the Internet through the electronic reporting system, taken personally to the tax office or sent by mail with a list of attachments.

Submit a tax return 6%

There are a number of online services that help to automatically generate simplified tax declarations, but we will tell about Tinkoff accounting:

We fill out the declaration, calculate taxes and automatically prepare the payment.
We send the declaration to the Federal Tax Service via the Internet, but if you want, you can print it out and hand it in personally.
We will issue a qualified electronic signature (QES) free of charge to send a declaration via the Internet.
Let's create a tax invoice.

To use Tinkoff Accounting, you need a current account with Tinkoff Business. For the first two months of servicing the account, we do not take money, then - from 490 R

All individual entrepreneurs are required to pay insurance premiums for themselves, their size is fixed: in 2018 - 32,385 R. Contributions can be paid once a year - until December 31, or you can pay along with the tax on the simplified tax system, that is, quarterly.

Most often, it is more profitable to pay contributions quarterly: in this case, the amount of the insurance premium for the quarter reduces the base for calculating the tax according to the simplified tax system.

In the next article, we will talk about the difference between the simplified tax system "Income" and the simplified tax system "Income minus expenses".

Important

If you have a seasonal job or unstable income, hire a professional accountant.

Do not solve difficult questions on advice and articles from the Internet. Don't take risks. Find a professional.