According to statistics from the Federal Tax Service of the Russian Federation more than 3 million individual entrepreneurs in 2018 chose a simplified tax system. The remaining 4 tax systems (OSNO, UTII, Unified Agricultural Tax and Patent) account for 1.6 million. Almost half of entrepreneurs believe that the simplified tax system for individual entrepreneurs in 2018 is the most optimal and profitable option.

Why is the simplistic man so attractive? Why do not only people seek to obtain this tax regime? individual entrepreneurs, but also LLC? And, if you follow the logic, why doesn’t someone switch to such profitable terms? First things first...

Why is the simplified tax system attractive for individual entrepreneurs in 2018?

What is the simplified tax system and who is it intended for?

At the end of the 1990s, the issue of developing small and medium-sized businesses became acute. Representatives of the business world persistently demanded that the government provide small businesses with more tax freedom, set lower rates and relieve private entrepreneurs as much as possible from paperwork. When can a businessman work if he is burdened with the requirements of reports, notifications, tax returns, bookkeeping and other formalities?

In 1995, a law was introduced allowing the use of a simplified taxation system for certain categories of citizens and organizations. Then, with the acceptance of the second part Tax Code RF, numerous changes and additions came into force, which we operate to this day. Thus, the fundamental document for individual entrepreneurs using the simplified tax system is the Tax Code of the Russian Federation (Chapter 26.2). In addition, the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized enterprises in Russian Federation", which lays down the principle of simplified reporting for small businesses.

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The simplified tax system replaces three taxes at once: tax on personal income from business activities, property tax (with exceptions) and value added tax (also with exceptions). At the same time, the tax rate for the simplified tax system is fixed and is either 6% or 15%, depending on the choice of tax base. And these - not the biggest - taxes on the simplified tax system can be reduced at the expense of paid insurance premiums. Accounting statements Individual entrepreneurs do not need to keep it; it is enough to keep a book of income and expenses (KUDIR).

These are the main advantages that predetermine the increased interest of small businesses in a simplified taxation system. However, not everyone gets such a “tidbit”. The law defines a number of restrictions that do not allow everyone to apply the simplified tax system.

Restrictions on the use of the simplified tax system

1. The number of employees (average number per year) should not exceed 100 people.
2. You should not be a manufacturer of excisable goods (their list is presented in Article 181 of the Tax Code of the Russian Federation). You also cannot engage in mining activities other than common minerals. The list of commonly used materials is approved by the regions.
3. You must notify about the transition to the simplified tax system on time, within the time limits established by clauses 1 and 2 of Article 346.13 of the Tax Code of the Russian Federation.
4. Income for the year should not exceed 150 million rubles. (without taking into account the deflator coefficient).
5. Individual entrepreneurs who have switched to the unified agricultural tax cannot combine this regime with a simplified regime.
6. Notaries, lawyers, owners of pawnshops and gambling establishments are not entitled to use the simplified tax system.

Advantages and disadvantages of the simplified tax system for an individual entrepreneur

The main positive aspects of simplification:

1. The simplified tax system replaces 3 taxes: personal income tax, VAT and property tax. As for personal income tax, there is a clear benefit for an individual who has become an entrepreneur: instead of 13% of all charges in his favor, he gives only 6% of income to the state. If an entrepreneur is a founder (participant) of an LLC and receives dividends, then personal income tax will need to be paid on them.

There is a caveat regarding property tax: there is a list of real estate objects for which tax will still have to be paid (the so-called objects at cadastral value). This list is determined authorized body executive power no later than the 1st day of the next tax period and is posted on its official website. Such objects include business centers, shopping malls, office premises, public catering and consumer services, and retail facilities.

As for VAT, here the restriction is associated only with the import of goods from abroad (VAT is paid upon import at customs), as well as when concluding simple partnership agreements or trust management property. Overall, replacing the three largest and most annoying taxes with one is an absolute boon for small businesses.

2. Simplified accounting and reporting are truly simplified. The entrepreneur will only need to keep a special book - KUDIR, where he will enter perfect business transactions in accordance with the standard. KUDIR is not surrendered anywhere, but is only presented at the request of regulatory authorities.

An individual entrepreneur is not required to maintain accounting records. A tax return is used as tax reporting, which is submitted once at the end of the year until April 30 of the following year. Generally speaking, when the tax period is a year, a lot of time and effort is saved on communicating with various regulatory authorities.

3. An individual entrepreneur using the simplified tax system has the right to reduce the tax by the amount of insurance premiums paid. If an entrepreneur does not have employees, then he has the right to reduce the advance tax payment by the entire amount of insurance premiums paid for himself in a given quarter. Individual entrepreneurs with employees can reduce the tax by 50% at the expense of paid insurance premiums or take the contributions into account as expenses.

4. The tax can also be reduced by the amount of the trade tax paid.

5. If an individual entrepreneur is registered for the first time and applies the simplified tax system, then he can qualify, that is, work for 2 years at a zero tax rate. Unfortunately, the list of activities to obtain tax holidays is very limited, and moreover depends on the will of regional authorities. However, entrepreneurs engaged in industrial, scientific or social activities have a chance to gain such an advantage.

Disadvantages of the simplified tax system for individual entrepreneurs:

1. You can lose your right to the simplified tax system, and quite unexpectedly. For example, we conducted big deal and this exceeded the annual income limit of 150 million rubles. You will be automatically transferred to OSNO from its high stakes and cumbersome reporting. You will have to submit reports for the entire period according to different rules, and also pay VAT, personal income tax and property tax.
2. Your lack of VAT may hit your clients, who will not be able to submit their VAT for reimbursement from the budget. That is, there is a possibility of losing some potential clients who do not want to work with simplified partners.
3. When leaving the simplified tax system, losses received are not counted in the new tax regime. The same thing applies when switching from another regime to the simplified tax system.
4. There are restrictions on the types of expenses that can be used to reduce your tax base.
5. Property and social deductions, at the same time, an individual entrepreneur under the general taxation regime can do this.

Transition of individual entrepreneurs to the simplified tax system

To switch to the simplified tax system, you must meet several requirements:

1. The staff should not have more than 100 employees.
2. Your income for 9 months current year should not be more than 112.5 million rubles.
3. Your type of activity must be permitted under a simplified procedure.

You can switch to a simplified system only from the beginning of the next year, so existing individual entrepreneurs can apply for the transition only in the period from October 1 to December 31 of the current year. However, if you are just opening, then, with. If you left the simplified tax system for a different tax regime, you will be able to return to the simplified tax regime no earlier than 12 months after losing your right.

2 options for a simplified tax system

The flexibility of the simplification lies in the fact that it allows an entrepreneur to independently assess the amount of expenses as part of his business and decide what his tax base will be. Two options are offered (Article 346.14 of the Tax Code of the Russian Federation):

• The simplified tax system “Income” (often synonymous with the simplified tax system 6) assumes all income of an entrepreneur as the tax base. The tax rate is 6%, but it can also be reduced by decision of regional authorities for individual species activities up to 1%. For example, in the Voronezh region for activities in the field of health care and social services, the tax rate is 4%.
• USN “Income minus expenses”(also known as USN 15) takes income reduced by the amount of expenses as the tax base. The tax rate is 15%, and regions can reduce it to 5%. In the Perm region, for example, for the activities of public catering enterprises the tax rate is 10%.

If with the first option everything is extremely clear (we count only income, remember the limit, apply the tax rate to the entire amount of income and pay), then we will dwell on which in more detail.

Firstly, for “Income minus expenses”, not all of an entrepreneur’s expenses can be counted as “expenses”, but only those that are included in the list approved by law (Article 346.16 of the Tax Code of the Russian Federation). However, these costs must be related to entrepreneurial activity, and not the personal expenses of the entrepreneur. And secondly, if there is a loss for the year (that is, expenses exceed income), it can be transferred to the next year in order to reduce the tax base, but no more than 30%. And thirdly, the minimum tax rule applies: you can’t help but pay nothing, the minimum you have to pay is 1% of your income.

There are cases when the minimum tax is higher than the tax calculated using the standard formula (D-R) * 0.15. In this case, it is the minimum tax that must be paid, and the difference between it and the “standard” tax can be taken into account as expenses in the next tax period. Thus, even after working through the tax period at a loss, 1% of the income received must be given to the state.

Individual Entrepreneur “Razgulyaev” works on the simplified tax system “Income minus expenses”, engaged in finishing of premises. In his region tax rate on this type activity is 15%. Razgulyaev received an income of 500,000 rubles. In this case, the value confirmed expenses amounted to 480,000 rubles. The minimum tax payable for Razgulyaev will be 1% of 500 thousand, then 5 thousand rubles. In this case, the “standard” tax, calculated taking into account a rate of 15%, will be (500,000 - 480,000) * 0.15 = 3,000 rubles. Razgulyaev in this tax period will be required to pay the minimum tax (5,000 rubles), and the difference is 2,000 rubles. has the right to transfer it to next year's expenses.

Entrepreneurs often ask themselves: which option to choose? The “Income” option seems to be easier to account for, but there is no way to “write off” expenses for rent, communications, fuels and lubricants, public utilities etc. And with the second option, the tax rate plus is higher, you need to constantly check the list of expenses allowed for offset, and also keep all documentary evidence of payments made.

It all depends on the amount of expenses. It will not be possible to determine them accurately at the stage of business formation (be sure to multiply your forecast figure by at least a factor of 1.5), but many experts agree on one thing: in order to successfully use the simplified tax system 15 option, you need the costs to be at least 2/3 of income. And finally general rule for both options: do not forget to reduce the tax due to the insurance premiums paid.

Insurance premiums for individual entrepreneurs on the simplified tax system

The obligation of payment by individual entrepreneurs and for employees is established Federal law dated July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund, Social Insurance Fund, federal fund mandatory health insurance"(Clause 1 and Clause 2 of Article 5).

Options for calculating insurance premiums for individual entrepreneurs using the simplified tax system:

1. Individual entrepreneur on the simplified tax system “Income” without employees;
2. Individual entrepreneur on the simplified tax system “Income minus expenses” without employees;
3. Individual entrepreneur on the simplified tax system “Income” with employees;
4. Individual entrepreneur on the simplified tax system “Income minus expenses” with employees.

Individual entrepreneur without employees on the simplified tax system(in cases 1 and 2). Let's divide entrepreneurs into two types, with and without employees. Individual entrepreneurs’ insurance premiums for themselves are divided into two parts:

• The fixed part is 32,385 rubles in 2018, where 26,545 rubles. is accrued for pension insurance, and 5,840 rubles. - for medical (in the Social Insurance Fund). In the Social Insurance Fund, an individual entrepreneur is not required to pay, but can do so on a voluntary basis. The Tax Code establishes the amount of contributions for oneself for each year.
• The differentiated part is 1%, levied additionally on income exceeding 300 thousand rubles. In this case, 1% is charged on the difference between the income received and 300,000.

Thus, total amount insurance premiums payable is RUB 32,385 + 1% on income exceeding the limit. For example, with an income of 500,000 rubles, an individual entrepreneur will pay 32,385+0.01*(500,000-300,000)=34,385. There is an upper threshold for paying contributions: in 2018, no more than 218,200 rubles (212,360 rubles in contributions to a pension insurance + 5,840 rubles in medical contributions). They won't charge you any more. As mentioned above, an individual entrepreneur can reduce tax due to paid insurance premiums.

The individual entrepreneur reduces the tax payment by the entire amount of contributions paid. IP "Andreev" earned 800,000 rubles per year. He must pay 6% of this amount to the treasury, that is, 48,000 rubles. But since Andreev made quarterly payments in off-budget funds for a total amount of 30,000 rubles, then he has the right to pay only 48,000-30,000 = 18,000 rubles to the budget in the form of tax. Agree, the difference is quite noticeable!

An individual entrepreneur cannot clearly reduce the amount of tax, but he can take into account the amounts paid insurance premiums as part of expenses(thereby reducing the tax base). Individual entrepreneur “Borisov”, working according to the “Income minus expenses” system, earned the same 800,000 rubles. At the same time, his expenses amounted to 500,000 rubles. He must pay the state (800,000-500,000)*0.15=45,000 rubles. If Borisov had timely taken into account the 30,000 paid insurance premiums in expenses, he would have paid less: (800,000-530,000) * 0.15 = 40,500 rubles.

Individual entrepreneur with employees on the simplified tax system(in cases 3 and 4). Here there is a need to pay contributions not only for yourself (as in the options discussed above), but also for employees.

The amount of payments for employees if they are registered under an employment contract is 30% of all accruals in their favor (salary, bonuses, material incentives, etc.). If employees are registered under a civil contract, the amount will be slightly less due to the optionality of payments to the Social Insurance Fund (2.9%). Individual entrepreneurs with employees can reduce tax due to paid insurance premiums.

For an entrepreneur with hired employees using the simplified tax system “Income” (case 3), the accrued tax can be reduced by the amount of insurance premiums paid for himself and his employees, but no more than 50% of the initial tax figure.

IP "Vladimirov" together with three employees earned 1 million rubles. At the same time, he paid contributions for himself and for them in the amount of 70,000 rubles. First, Vladimirov must calculate how much it will be single tax excluding contributions: 1,000,000*0.6%=60,000 rub. He has the right to reduce this amount only by half, i.e. for 30,000 rubles. Enough contributions have been paid, so Vladimirov will transfer 30,000 rubles to the budget.

And finally, the last case (very common) when an individual entrepreneur works with hired employees on simplified taxation system 15. In this case, all insurance premiums paid (both for yourself and for employees) are taken into account in expenses.

IP "Grigoriev" provides passenger transportation services. He has three hired drivers, and he works according to the simplified tax system “Income minus expenses.” Grigoriev earned 1 million rubles, while paying insurance premiums for himself and his employees in the amount of 80,000 rubles. Grigoriev’s other expenses amounted to 600,000 rubles. Grigoriev knew that paid insurance premiums can be taken into account as expenses without restrictions, so he correctly calculated the tax: (1,000,000-680,000)*0.15=48,000 rubles.

We examined various possibilities for reducing the single tax of the simplified tax system at the expense of insurance premiums. All that remains is to give an important rule for all of the above options: pay insurance premiums quarterly in order to immediately reduce tax advance payments on them!

What else is important to know about the simplified tax system for individual entrepreneurs

Combining the simplified tax system with other tax regimes

The simplified tax system can be combined with UTII and the patent system according to various types activities. In this case, it is necessary to keep separate records of income and expenses. If expenses cannot be divided correctly (for example, the services of a hired accountant who deals with both reporting), then the rule applies: expenses are divided in proportion to the income received. Insurance premiums upon payment are divided according to the same principle. Combining modes is quite a complex thing from an accounting point of view, so this option makes sense only for experienced entrepreneurs or if they have a specialist accountant.

simplified tax system and trade tax

A trade tax has been introduced and is in effect on the territory of Moscow, according to which individual entrepreneurs on the simplified tax system who carry out certain types of trade are its payers. This applies to trade through stationary and non-stationary objects and to the process of organizing trade. There are a number of exceptions: trade at fairs, markets, cultural and art institutions, etc. Entrepreneurs have the right to deduct the fee paid from the tax amount under the simplified tax system “Income” or take it into account when applying the simplified tax system “Income minus expenses”.

Individual entrepreneur reporting on the simplified tax system

Despite the obvious advantages in terms of accounting and reporting, the simplified taxation system does not relieve the entrepreneur from the obligation to submit the necessary reports on time and in full and transfer advance payments. In the table below we have given the deadlines for submitting reports and paying taxes and contributions.

Action	Term
Advance payments for single tax	no later than the 25th day of the month following the current quarter (April 25, July 25, October 25)
Tax return according to the simplified tax system
Payment of final tax to the simplified tax system	No later than April 30 of the following year
Payment of contributions for individual entrepreneurs without employees	No later than 12/31/2018 for a fixed amount and no later than 07/01/2018 for 1% over 300,000 rubles
Payment of contributions for individual entrepreneurs with employees	Monthly, no later than the 15th day of the next month
Submitting 2-NDFL for individual entrepreneurs with employees	Until April 1 next year
Submitting 6-NDFL for individual entrepreneurs with employees	Until the end of the month following the current quarter
Submission of information on the average number of employees	No later than January 20 of the following year
Reporting in form RSV-1 for individual entrepreneurs with employees	No later than the 15th day of the second month following the current quarter
Reporting in form SZV-M for individual entrepreneurs with employees	Monthly, no later than the 10th day of the next month
Reporting in Form 4-FSS for individual entrepreneurs with employees	Quarterly, no later than the 20th day of the month following the current quarter

As you can see, simplification is not so simple if you are an employer. There are fines for every piece of paper submitted late, many of which depend on the amount of taxes, contributions, etc. So, without paying due attention to formalities, you can significantly lighten your wallet. In addition to what is listed in the table, entrepreneurs using the simplified tax system (all without exception) must maintain a KUDIR and be ready to provide it at the end of the tax period at the request of the Federal Tax Service.

Upcoming changes for the simplified tax system

A number of changes are planned for 2018:

1. From January 1, 2018, the list of types of activities for which simplified workers pay reduced rates of insurance premiums for employees has been updated (Article 427 of the Tax Code of the Russian Federation);
2. It will be possible to switch to the simplified tax system with an income of 112.5 million rubles. for 9 months of the current year.
3. The form of the income and expenses accounting book has been changed. It has a new section reflecting trade fees, which reduce the amount of tax under the simplified tax system.
4. For individual entrepreneurs providing services to the public, the period of work without a cash register (with the issuance of a BSO) has been extended - until July 1, 2019.

So, simplified taxation system for individual entrepreneurs in 2018 beneficial, but it is important to take into account the features of the mode in order to take advantage of all its advantages. If you still have questions on the topic, we recommend reading our articles about. Ask your questions in the comments: we will not hesitate to answer!

Summary

Individual entrepreneurs using the simplified taxation system (STS) in 2018 updated: January 22, 2019 by: Everything for individual entrepreneurs

The simplified taxation system (STS) is intended for small firms and individual entrepreneurs. The procedure for switching to the simplified tax system and the rules for working in this tax regime are established by Chapter 26.2 of the Tax Code. If the company receives low income, then “simplified” - legal way tax optimization. After all, a single tax replaces the main payments to the budget: VAT, income tax, personal income tax and property tax, subject to certain restrictions. But, before switching to the “simplified” version, consider how beneficial it is for you not to pay VAT. After all, VAT exemption is not always an advantage. An article prepared by berator experts will tell you who can use the simplified tax system and whether it is worth switching to this special regime.

Prohibited list for “simplified people”

Switching to a simplified system is easy. However, not everyone can do this. Article 346.12 of the Tax Code lists those whom the law prohibits from working for the simplified tax system.

Thus, they do not have the right to become “simplified”:

• companies that have branches (from January 1, 2016, the presence of representative offices does not prevent the use of the simplified tax system). If an organization that is not a branch and has not indicated this division as a branch in its constituent documents, then it has the right to apply the simplified tax system, subject to compliance with the norms of Chapter 26.2 of the Tax Code;
• banks;
• insurers;
• non-state pension funds;
• investment funds;
• professional participants in the securities market;
• pawnshops;
• producers of excisable goods;
• developers of mineral deposits (except for common ones);
• companies involved in gambling business;
• notaries engaged in private practice;
• lawyers who have established law offices and other forms of legal entities;
• participants in production sharing agreements;
• persons who have switched to paying the Unified Agricultural Tax;
• firms with a share of participation of other companies in them of more than 25%. Organizations that are not subject to this restriction are listed in subparagraph 14 of paragraph 3 of Article 346.12 of the Tax Code. Not applicable this rule also for companies with a stake in them of the Russian Federation, constituent entities of the Russian Federation and municipalities, since these entities do not fall under the definition of “organization” for the purposes of application tax legislation(letter of the Ministry of Finance of the Russian Federation dated June 2, 2014 No. 03-11-06/2/26211).

The limitation on the share of participation of other organizations in the authorized capital of the company must be observed:

• firstly, on the date of commencement of work on the simplified tax system. Otherwise, the company will not acquire the right to use the simplified system;
• secondly, during the use of the simplified tax system. An organization that violates this requirement during this period loses the right to apply this special regime.

In a letter dated December 25, 2015 No. 03-11-06/2/76441, the Russian Ministry of Finance clarified that if the share of participation of the founding company has become no more than 25%, then such an organization can switch to the simplified tax system from January 1 of the next year. In other words, in order to apply the simplified tax system from January 1, changes made to the company’s constituent documents, according to which the share of other organizations is reduced to a value not exceeding 25%, must be entered into the Unified State Register of Legal Entities before January 1 of the same year.

In addition, the following are not entitled to apply the simplified tax system:

• organizations and entrepreneurs with an average number of employees of more than 100 people;
• organizations that, according to data accounting, exceeds 150 million rubles;
• state and budgetary institutions;
• All foreign companies on Russian territory;
• organizations and entrepreneurs, in deadlines those who did not submit
• microfinance organizations;
• private employment agencies that provide labor to workers (from January 1, 2016).

Let us note that if a recruitment agency on the simplified tax system provides recruitment services and does not enter into employment contracts with applicants, it has the right to continue to use the “simplified system”. The fact is that if an employee is sent to work for the receiving party under a personnel supply agreement, then the employment relationship between him and the private employment agency does not terminate. At the same time, labor relations do not arise between this employee and the receiving party (Article 341.2 of the Labor Code of the Russian Federation).

And vice versa. If a private agency provides recruitment services to organizations without entering into employment contracts with employees, then these employees formalize labor relations with these organizations.

This means that if a personnel recruitment agency does not enter into employment contracts with persons sent to work in the customer’s organization, it does not carry out activities to provide labor for workers and, accordingly, has the right to apply the simplified tax system (letter of the Ministry of Finance of Russia dated March 11, 2016 No. 03-11 -06/13564).

Others who want to start working for the simplified tax system must meet certain criteria:

• income level (of the organization);
• number of employees (organizations and entrepreneurs);
• residual value of fixed assets (organization).

Please keep in mind that the list of entities that are not entitled to apply the simplified tax system is closed. For example, it does not mention individual entrepreneurs - tax non-residents of the Russian Federation. Consequently, such individual entrepreneurs have the right to apply the simplified system on a general basis (letters of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 03-11-11/24963 and dated January 28, 2013 No. 03-11-11/35).

Is it worth switching to the simplified tax system?

If a company receives low income, then “simplified taxation” is a legal way of tax optimization. After all, a single tax replaces four main payments to the budget (Article 346.11 of the Tax Code of the Russian Federation):

• income tax (except for income in the form of dividends and interest on state and municipal securities);
• Personal income tax on the income of an entrepreneur (except for income received in the form of material benefit from savings on interest, dividends, as well as gifts and prizes worth more than 4,000 rubles);
• property tax. However, since 2015, organizations using the simplified tax system must pay property tax in relation to real estate, the tax base by which it is determined as their cadastral value(clause 2 of article 346.11 of the Tax Code of the Russian Federation);
• VAT, except when you are a tax agent, a member of a partnership conducting general business (Article 174.1 of the Tax Code of the Russian Federation), import goods or issue an invoice to the buyer with the allocated amount of VAT.

All other taxes, fees and non-tax payments are required to be transferred to general procedure. In particular, these are:

• insurance contributions to extra-budgetary funds;
• “injury” contributions;
• land tax;
• transport tax;
• state duty;
• corporate property tax (for real estate, the tax base for which is determined based on their cadastral value);
• customs duties and fees.

In a number of cases, “simplified people” play the role of tax agents, that is, they pay taxes for others. We are talking about payments such as:

• Personal income tax on payments to employees and other citizens;
• VAT on payment of income to non-resident companies;
• income tax when paying income to non-resident companies.

In our opinion, before switching to the “simplified” system, you need to weigh how profitable it is for your company not to pay VAT. It's not always an advantage. For example, firms that pay VAT are interested in deducting the input tax from the budget. But by purchasing goods (works, services) from a “simplified” person, they are deprived of this opportunity. After all, the “simplers” issue invoices “without VAT” to customers. Therefore, such companies are unlikely to be among your potential buyers.

It is most profitable to use a simplified system for those who trade in retail. For their clients this problem is not relevant. The same goes for those who, also working in a simplified job, were forced to switch to imputation or enjoy VAT exemption.

Advantages and disadvantages of “simplified”

After getting acquainted with the “simplified language” we can conclude: this tax regime has its pros and cons.

The advantages of “simplified” include:

• savings on taxes and insurance premiums for certain types of activities;
• filling out and submitting to inspection only annual declaration on a single tax;
• saving accountant time. Tax accounting under the simplified tax system is carried out in a simplified manner: firms and entrepreneurs reflect their performance indicators in only one tax register– book of accounting of income and expenses (Article 346.24 of the Tax Code of the Russian Federation).

Among the disadvantages of “simplified” we note the following:

• the risk of losing the right to work under the simplified tax system. In this case, the company will have to pay additional “general regime” taxes;
• the risk of losing customers who pay VAT. Since the “simplified” people do not pay VAT and do not issue invoices with it, buyers have nothing to deduct;
• ban on the creation of branches. The fact is that until January 1, 2016, organizations with representative offices did not have the right to apply the simplified tax system. From January 1, 2016, this restriction was lifted and the presence of representative offices no longer prevents the use of this special regime.

Which is more profitable: simplified taxation system or OSN

So, before switching to the “simplified” system, draw up a business plan taking into account the provisions of Chapter 26.2 of the Tax Code and taking into account paying taxes as usual. Having received the results and compared them, you can conclude how much more interesting the simplified tax system is for your business than general mode.

Before writing an application to switch to the “simplified” system, the accountant at Aktiv LLC calculated what would be more profitable for the company: paying regular taxes or a single tax.

Aktiva's revenue for 9 months of the current year amounted to RUB 3,540,000. (including VAT - 540,000 rubles). The purchase price of goods is RUB 3,009,000. (including VAT - 459,000 rubles). The wage fund for the same period is equal to 214,500 rubles.

To simplify the example, other firm expenses are not considered.

First, Aktiva's accountant calculated the amount of regular taxes.

During this period, the company must pay to the budget:

Contributions to extra-budgetary funds - 64,350 rubles;

Property tax – 117,500 rubles;

Contributions to compulsory insurance from accidents at work and occupational diseases - 660 rubles;

VAT – 81,000 rub. (540,000 – 459,000).

The company's profit for 9 months of the current year amounted to: (3,540,000 – 540,000) – (3,009,000 – 459,000) – 214,500 – 64,350 – 117,500 – 660 = 52,990 rubles.

Let's calculate the income tax - 10,598 rubles. (RUB 52,990 × 20%).

In total, the company will pay to the budget:

64,350 + 117,500 + 660 + 81,000 + 10,598 = 274,108 rubles.

Then the accountant of Aktiv LLC calculated the amount of the single tax in two ways:

C income received;

From the difference between income and expenses.

First way

The amount of single tax calculated from the income received was 212,400 rubles. (RUB 3,540,000 × 6%).

This amount can be reduced by the amount of mandatory contributions social insurance, but not more than 50%. Thus, insurance premiums can be taken into account within the limits of 106,200 rubles. (RUB 212,400 × 50%).

In addition to insurance premiums, the company will have to pay contributions for compulsory insurance against industrial accidents and occupational diseases - 660 rubles.

The total amount of insurance premiums, including contributions for injuries, does not exceed the limit of 106,200 rubles:

(RUB 64,350 + RUB 660)

Therefore, the company has the right to reduce the single tax by the entire amount of insurance premiums:

212,400 – 64,350 – 660 = 147,390 rubles.

Total total taxes:

147,390 + 64,350 + 660 = 212,400 rub.

The calculation showed that it is more profitable for Aktiv to pay a single tax on all income received than ordinary taxes. However, the amount of payments under “simplified” still seemed significant to the accountant. Then he calculated the single tax using the second method.

Second way

The amount of the single tax, calculated on income minus expenses, will be:

(3,540,000 – 3,009,000 – 214,500 – 64,350 – 660) × 15% = 37,724 rubles.

In total the company will pay:

37,724 + 64,350 + 660 = 102,734 rubles.

As we see, in in this case It is profitable for a company to switch to a “simplified system” and pay a single tax on income minus expenses. In this case, “Active” will save 171,374 rubles on taxes:

274,108 – 102,734 = 171,374 rubles.

The simplified tax system is prohibited:

Conditions for applying the simplified tax system. Restrictions on the use of the simplified tax system.

Using or

Not entitled to apply the simplified taxation system (STS) (clause 3 of Article 346.12 of the Tax Code of the Russian Federation):

1. organizations (not individual entrepreneurs) with branches and (or) representative offices ( separate units that is not a branch or representative office can be on a simplified basis); From January 1, 2016, companies with representative offices can apply the simplified tax system. This does not apply to individual entrepreneurs, because Individual entrepreneurs do not register branches in any way.
2. banks (including microfinance organizations);
3. insurers (but insurance agents and insurance brokers can be simplified);
4. non-state pension funds (NPF);
5. investment funds;
6. professional participants in the securities market;
7. pawnshops;
8. budgetary organizations;
9. foreign organizations;
10. organizations (IP) engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of common minerals;
11. organizations (individual entrepreneurs) involved in the gambling business;
12. notaries engaged in private practice, lawyers who have established law offices, as well as other forms of legal entities;
13. organizations (IP) that are parties to production sharing agreements;
14. organizations (individual entrepreneurs) transferred to the taxation system for agricultural producers (unified agricultural tax) in accordance with Chapter 26.1 of the Tax Code (payers of the Unified Agricultural Tax);
15. organizations (not individual entrepreneurs) in which the share of participation of other organizations is more than 25 percent. An individual entrepreneur cannot be divided into shares, so this is irrelevant for him. This restriction does not apply to organizations authorized capital which consists entirely of contributions public organizations disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent, for non-profit organizations, including consumer cooperation organizations, operating in accordance with the Law of the Russian Federation dated 19 June 1992 N 3085-I "On consumer cooperation (consumer societies, their unions) in the Russian Federation", as well as business societies whose sole founders are consumer societies and their unions operating in accordance with this Law. There are also no restrictions on ownership of state shares (Russian Federation, constituent entities of the Russian Federation or municipalities because they are not legal entities);
16. organizations (IP), the average number of employees of which for the tax (reporting) period, determined in the manner established by the State Committee of the Russian Federation on Statistics, exceeds 100 people;
17. organizations (IP) that have a residual value of fixed assets and Not tangible assets determined in accordance with the legislation of the Russian Federation on accounting, exceeds 100 million rubles; (for 2017-2020 this limit will be 150 million rubles) (July 3, 2016 No. 243-FZ). Even for a transition in 16 (from 17), the limit on the cost of the OS is 150 million rubles (letter of the Federal Tax Service dated November 29, 2016 No. SD-4-3/22669).
18. Individual entrepreneurs and organizations whose income in 2016 exceeded 79,740,000 rubles (UTI tax, VAT and excise taxes are not included here). (for 2017-2020 this limit will be 150,000,000 rubles) (November 30, 2016 No. 401- Federal Law).

Using this online service for organizations, you can conduct tax and accounting on the simplified tax system and UTII, generate payment slips, 4-FSS, SZV, Unified Settlement 2017 and submit any reports via the Internet, etc. (from 250 rubles / month). 30 days free. For newly created individual entrepreneurs now (free).

Current zero simplified tax system you can generate and send to the Federal Tax Service online from. Moreover, you can do this absolutely free of charge.

Such organizations are prohibited from using the simplified tax system: they do not have the right to switch to the simplified tax system.

They fly off the simplified tax system

If the conditions of application are violated (for example, the organization has more than 100 employees), the organization (or individual entrepreneur) will have to switch to the general regime starting from the year in which the conditions were violated. In this case, all taxes from the beginning of the year must be recalculated and paid according to OSNO.

USN transition conditions:

Income

Organization ( autonomous institution) can switch to a simplified tax system from 2019 if, based on the results of nine months of 2018, its income does not exceed 112.5 million rubles (for 2017-2020 this limit will be) (November 30, 2016 No. 401-FZ). An individual entrepreneur can switch to the simplified tax system with any income (letter of the Ministry of Finance of Russia dated March 1, 2013 No. 03-11-09/6114). The limit of 112.5 million does not apply to him.

Number of employees

When switching to a simplified system from other regimes, the average number of employees for the nine months of the year preceding the transition should not exceed 100.

The average number of employees of an individual entrepreneur or organization includes:

average number of employees;

average number of external part-time workers;

the average number of employees performing work under civil law contracts (GPC).

Residual value of non-current assets

Calculate the residual value as of October 1 of the year in which it is planned to submit a notice of transition to the special regime. It should not exceed 100,000,000 rubles.

Using this online service for organizations, you can conduct tax and accounting on the simplified tax system and UTII, generate payment slips, 4-FSS, SZV, Unified Settlement 2017 and submit any reports via the Internet, etc. (from 250 rubles / month). 30 days free. For newly created individual entrepreneurs now (free).

You can generate the current zero simplified tax system and send it to the Federal Tax Service online from. Moreover, you can do this absolutely free of charge.

Opening a business is a serious decision, before which the future entrepreneur needs to think through a lot of nuances. One of these is the choice of taxation system. The best option for small and medium-sized businesses is the so-called “simplified” approach. With the simplified tax system, paying a single tax is easy - everyone can figure it out. But there are many features in this topic that you need to know. We will talk about them now.

Who has the right to the simplified tax system?

To apply this system taxation, an entrepreneur must meet certain conditions. Here's exactly how:

• The company must have no more than 100 registered employees.
• Income - no more than 150 million rubles per year.
• Residual value - maximum 150 million.
• The share of participation in the enterprise of other organizations is a maximum of 25%.
• The organization should not have branches.

For small and medium-sized businesses, these requirements are quite realistic. If the enterprise already exists, and the owner intends to transfer it to the simplified tax system, then he has such an opportunity in theory. But under one condition: the income of this organization for last year should not be more than 112.5 million rubles. This is written in detail in Art. 346.12 Tax Code of the Russian Federation. Why in theory? Because Federal Law No. 243-FZ dated July 3, 2016 suspended this provision until January 1, 2020 inclusive.

Now regarding the transition to this taxation system. The easiest way is to immediately choose a “simplified” version for an individual entrepreneur, even at the moment of registering a business. The notification is submitted along with the rest of the package of documents. But if an entrepreneur missed such an opportunity, coming to his senses after a couple of days or weeks, he still has a chance. Within 30 days, in accordance with paragraph 2 of Art. 346.13 of the Tax Code of the Russian Federation, notification can be delivered.

From other taxation regimes you can switch to the simplified taxation system only from the beginning of a new one calendar year. But the notification must be submitted before December 31 of the outgoing person. You can switch from UTII to “simplified” from the beginning of the month, in which the enterprise’s obligation to pay a single tax on imputed income is canceled. This is written in paragraph 2 of Art. 346.13 Tax Code.

The notification, by the way, is also submitted to the relevant authority within 30 calendar days from the termination of the notorious obligation. When the transition is approved by the Federal Tax Service, the person will be given a corresponding document confirming this fact.

Standard payments

Before delving into this topic, I would like to talk about fixed payments for individual entrepreneurs.

Regardless of what kind of enterprise a person has opened and whether he will conduct business at all, he is required to pay contributions under the compulsory medical and health care system. pension insurance. Today, this single tax under the simplified tax system is equal to the amount of 27,990 rubles. It turns out small amount- 1,950 rubles per month go to the pension insurance fund and 382.5 rubles to the medical fund.

It is worth noting that starting from the current year, 2017, the Federal tax service. This has happened before - until 2010. Then, for seven years, entrepreneurs had to transfer funds to social and health insurance funds, as well as to the Pension Fund (PFR).

But now the previous norms have returned. Now you need to pay a single tax under the simplified tax system according to the KBK. Codes budget classification You can take it along with the rest of the details at the inspection office at your registration address.

These payments are required. An entrepreneur is both an employer (theoretically, even if he opened an enterprise for show) and an individual. So it is the duty to provide for oneself health insurance and the pension falls on him.

What should you know?

So, above we briefly talked about the single tax under the simplified tax system. But that's not all helpful information regarding this topic.

Many people, as already mentioned, open individual entrepreneurs just like that - in order to somehow formalize their employment. And, accordingly, they do not conduct activities. That is, they do not make a profit. And they believe that they do not have to pay a single tax under the simplified tax system. Which, of course, is a misconception.

Every person enrolled in state register The individual entrepreneur must pay for this. For your status as an individual entrepreneur. The state assumes that it has reasons for doing so. And nothing prevents him from stopping his activities due to lack of income and deregistering himself.

So the individual entrepreneur is obliged to make fixed payments. And there is a corresponding law. Federal arbitration court The Russian Federation, in its definition dated 12/09/13 No. VAS-17276/13, states that the obligation to make fixed payments to the listed funds arises for the entrepreneur at the moment when he acquires this status. And this has nothing to do with the actual conduct of activities, as well as the receipt of income.

It is also important to note the innovation of 2014. If the entrepreneur’s annual income exceeds the mark of 300,000 rubles, then he will have to pay an additional one percent of the amount on top Pension Fund. So, about 23,400 rubles go there - 1,950 every month. But! Let’s say a businessman’s annual income is five million rubles. Then he will have to pay another 50,000 rubles to the Pension Fund.

Cases when you don't have to pay

It is worth noting that payment of a single tax is not always required. Eat grace periods, during which the entrepreneur does not have to make the notorious contributions.

To get acquainted with this information in more detail, just refer to Article 430 of the Tax Code of the Russian Federation. It says that individual entrepreneurs may not pay fixed contributions, if they do not carry out activities in connection with:

• Passing military service on call.
• Caring for a child under 1.5 years of age, a disabled person of the first group or an elderly person over 80 years old.
• Living abroad with a spouse who was sent to a diplomatic mission or consulate of the Russian Federation (relaxations in this case are valid for no more than five years).

It is important to mention one nuance. If an entrepreneur has the right to any benefits, but he still continues to receive income from his activities, then the single tax rate remains unchanged, and the obligation to pay it is not canceled.

simplified tax system 6%

There are two types of “simplified” for individual entrepreneurs. The first is the simplified tax system 6%. The case when the object of taxation is the income of the enterprise.

The principle is simple. The tax base, which is income, is multiplied by 6%. Advances already paid by the entrepreneur for the year are deducted from the amount received.

Due to benefits and insurance contributions paid to employees of the organization, the tax can be reduced by half. But! The base is reduced only by advances paid by the entrepreneur at the time of settlement. A simple example can be given. If a businessman transfers contributions for December 2017 in January 2018, they will reduce the amount collected for the past period. But they will not affect the 2018 tax.

To understand how the tax is calculated, it is worth considering the fictional enterprise Tekhnika LLC, which sells telephones. Let’s say that from the beginning of June to the end of August the company sold goods worth 3,500,000 rubles. Calculation of the advance payment for this quarter: 3,500,000 * 0.06 = 210,000 rubles.

This amount can be reduced by the amount of insurance premiums paid. Tekhnika LLC employs 15 people, each of them receives a salary of 45,000 rubles. Calculation: 45,000 x 15 = 675,000 rub. From this amount, the company transferred contributions to the funds, which amounted to 30% of it. RUB 202,500 comes out monthly. That is, per quarter - 607,500 rubles. You can see that the amount of contributions is greater than the advance payment. However, the “prepayment of tax” can only be reduced by 50%. Thus, the following is obtained: 210,000 x 0.5 = 105,000 rubles. And this is the amount of the advance payment that the company must pay before the end of the quarter.

Simplified taxation system from 5 to 15%: specifics

This is the second type of “simplification”. The object of taxation under the simplified tax system in this case is income that is reduced by the amount of expenses. Regional laws A differentiated reduced rate can be set (from 5%), but the basic indicator is 15%.

In terms of timing, everything is the same. Each quarter a person pays to the budget advance payment. But business doesn’t always work in the black, and expenses sometimes exceed income. But you still have to pay tax. It will be minimal. It is calculated on all income received during the year at a 1 percent rate.

Simply put, at the end of the year the entrepreneur calculates the tax in the usual way, and additionally the minimum one. After which the amounts are compared. The one that turns out to be larger is paid into the budget.

To understand what receipts are considered income by law, you need to refer to Articles 249 and 250 of the Tax Code of the Russian Federation. They are listed there full list. In general, the use of a simplified taxation system implies maintaining cash accounting funds. That is, funds received into a bank account registered with the enterprise are taken into account.

The list of expenses, in turn, is specified in Article 346.16 of the Tax Code of the Russian Federation. It includes the costs of purchasing tangible assets, fixed assets, paying insurance premiums and salaries, rent, etc. All expenses are checked by representatives of the relevant authorities to determine their feasibility. Naturally, each acquisition must directly relate to the activities of the enterprise and be documented. Therefore, accounting for individual entrepreneurs and LLCs is mandatory.

Calculation of simplified tax system 15%

Using an example, it is worth understanding how tax is calculated under this system. The “simplified” form of “income minus expenses” looks a little more complicated. And below is a table showing the hypothetical movement of funds of the above-mentioned fictitious Tekhnika LLC.

The numbers are taken as an example. And here is how in this case the amount of tax is calculated according to the “simplified” method: (14,450,000 - 8,250,000) x 15% = 930,000 rubles.

The minimum, in turn, is determined by this formula: 14,450,000 x 1% = 144,500 rubles. And you can see that the amount of the “standard” tax is higher. Accordingly, you will have to pay it. You just need to subtract the advance payments: 930,000 - 485,000 = 445,000 rubles. This amount will be paid at the end of the year.

Accounting

Everything related to the receipt of funds into the individual entrepreneur’s account and their spending must be reflected in the documentation. Many people prefer not to bother with this issue, and reduce everything to filling out an account book (either in paper or electronic format). Moreover, this is allowed by a letter from the Ministry of Finance of the Russian Federation. In accordance with it, an entrepreneur does not have to keep accounts if he himself is responsible for maintaining KUDiR. In general, he has a choice here.

But despite the fact that accounting for individual entrepreneurs is not necessary, tax reporting no one canceled. Personnel papers, banking and cash documents- all this needs to be collected for further presentation to the inspection. If there is any discrepancy between the paid tax and the income received (underpayment, in other words), then individual entrepreneurs may be issued a fine or even forcibly stop their activities.

However, as already mentioned, the simplified tax system is a simplified system. And accounting is also not particularly difficult. In this case, the following data will be sufficient:

• Balance sheet.
• Income statement.
• Attachments (report on changes in capital, intended use funds, about the movement of funds, etc.).

In this case, detail can be avoided. It is enough to indicate only the most important information about the movement of finances. This is permitted by clause 6 of Order of the Ministry of Finance dated July 2, 2010 No. 66n.

Declaration

Well, a lot has been said above about how the single tax is calculated, to whom it should be paid, and also how to do accounting. Now a few words on the topic concerning the reporting process.

In the case of the simplified tax system, the declaration is submitted once a year. This year, individual entrepreneurs had to do this by April 30, LLC - by March 31. Next year, 2018, the deadlines for submitting reports will shift slightly (it all depends on the days on which the weekend falls).

The declaration is filled out in the form approved by the order of the Federal Tax Service of the Russian Federation dated February 26, 2016. You can submit it in any of three ways:

• Contact the Federal Tax Service in person or through a representative.
• Send the document by mail.
• Send through a specialized service to in electronic format through the Internet.

What about padding? There are some nuances here. If there is no data on the declaration sheets, then there is no need to include them in the document. There is no need to leave empty cells - dashes are placed in them. All financial data is indicated rounded to the nearest ruble, pages are numbered (001, 002, etc.). There should be no corrections. It is also unacceptable to fasten declaration sheets together, since this creates a risk of damaging the paper.

Actually filling of this document is not difficult. All points are signed in it, and as a guide you can take clear example, which is easy to find either in the Federal Tax Service or on an Internet resource.

The most important thing is to remember the deadlines for submitting reports. If an entrepreneur is late with this, he faces a fine of 5% of the tax in the first month, but in subsequent months it can be increased to 30%.

Submission of zero reports

While talking about taxation and the single tax, it is also worth paying a little attention to the cases that were already briefly mentioned above.

Let's say the IP is open for show. The entrepreneur regularly pays fixed contributions. But he has no profit - is it then necessary to submit reports to the Federal Tax Service? Yes, this is required. And such a document is called a zero declaration.

The same form is taken. The main attention should be paid to filling out section 2.1.1. In line No. 102 you need to indicate the number “2”. This means that the entrepreneur does not have hired employees and reward individuals he doesn't pay. In line No. 133 the number “0” is entered. No income - no tax according to the simplified tax system.

Line No. 143 also indicates zero. Although it is reserved for the notorious insurance premiums that each individual entrepreneur pays in in full. At this point, many people make mistakes by putting a different number. But for those who fill out the “zero” form, the requirements are exactly the same.

What can you say about the paragraphs on financial reporting? In the boxes where the amount is usually indicated, dashes are added.

Otherwise, there are no pitfalls. After filling out the document, you need to print it out in two copies and submit it to the Federal Tax Service on time. The inspector will take one declaration as a report, and put a stamp, date, signature on the other and return it to the entrepreneur.

Documents for full reporting

Of course, the declaration is not the only thing that must be presented to the tax entrepreneur. The list of other documents is quite impressive. And to conclude the topic, I would like to pay attention to him.

If an entrepreneur does not have employees, here is what else he will need to prepare:

• Report to Federal service state statistics.
• VAT declaration. If the individual entrepreneur performed the duties of an agent, then it must be handed over at the end of each quarter.
• Journal of accounting of issued and received invoices. If the actions related to them were carried out by the entrepreneur in the interests of another person, then the document will also have to be submitted quarterly.
• Notification to fee payer. But this is the case if a person carries out trading activities. This item is regional.

If a businessman hired people on his staff, the list of documents will be even more impressive. Will need to present form SZV-M, RSV-1 and 4-FSS, 6-NDFL and 2-NDFL, average number, report to Goskomstat. And besides this, there is also reporting that must be submitted to the Social Insurance Fund.

As you can see, every person who decides to start their own business will have to delve into a considerable number of nuances. But not everything is as complicated as it might seem out of habit.

I would also like to say a few words regarding the simplified tax system based on a patent. Many entrepreneurs are thinking of taking advantage of the opportunity to pay taxes through redemption. But the fact is that this is impossible. Because the repurchase of a patent is actually a legal mechanism for UTII. But the simplified tax system is completely different.

In conclusion, it should be said that the simplified tax system is truly the simplest and most understandable system. She is good at least because financial statements need to be submitted to the Federal Tax Service only once a year. And with the same UTII it must be compiled once a quarter. Therefore, if you want to make your life a little easier when organizing a business, you should switch to the simplified tax system.

The simplified taxation system is a special system, a special taxation regime, the right to use which is not granted to all entrepreneurs. In this article we will tell you about the right to use the simplified tax system and help business managers decide on the possibility of using the simplified tax system in their activities.

Who has the right to apply the simplified tax system

All questions regarding simplified system taxation are regulated by Chapter 26.2 of the Tax Code of the Russian Federation. The simplified taxation system involves exempting the taxpayer from a number of tax payments:

Taxes from which taxpayers of the simplified tax system are exempt	Explanation
Legal entities
Income tax	Exception: persons controlling foreign companies (clause 1.6 of Article 284 of the Tax Code of the Russian Federation); operations with certain types of debt obligations (clause 4 of article 284 of the Tax Code of the Russian Federation)
Property tax	Exception: real estate, the tax base of which is calculated based on the cadastral value
VAT	Exception: import of goods;
Individuals (IP)
Personal income tax	Exception: income in the form of dividends (clause 3 of Article 284 of the Tax Code of the Russian Federation); the cost of winnings and prizes in excess of 4,000 rubles; interest on income on deposits in banks in the Russian Federation; savings on interest upon receipt borrowed money in the part exceeding the amount of interest based on 2/3 of the Central Bank refinancing rate (in rubles) and 9% above the amount of interest (in foreign currency); interest income on mortgage-backed bonds; income from use Money in consumer cooperatives.
Property tax for individuals	In relation to property used for business activities. Exception: real estate, the tax base of which is calculated based on the cadastral value
VAT	Exception: import of goods; carrying out operations under a simple partnership agreement, investment partnership, property trust management agreement, concession agreement (Article 174.1 of the Tax Code of the Russian Federation)

The notice states:

• selected object of taxation;
• residual value of fixed assets;
• the amount of income as of October 1 of the current year.

It should be noted that the entrepreneur submits not an application, but a notification to tax authority, i.e. he independently takes full responsibility for the decision made.

You can submit a notification starting from October 1 and up to December 31, but you can start applying the simplified tax system only from January 1 of the following year. Newly created organizations wishing to apply the simplified tax system are required to notify the tax authorities within 30 days from the date of registration.

Example 1. Individual entrepreneur Profitable D.D. received a certificate of registration as a taxpayer on 03/10/2017. He will have to notify the tax authorities about the transition to the simplified tax system no later than 04/07/2017. The tax authorities, in turn, no notifications about the application of the organization or entrepreneur of the simplified tax system does not provide.

If confirmation is required decision taken It’s better to ask about switching to “simplified” information letter, which in mandatory will be provided by the Federal Tax Service. It is possible to switch from a simplified taxation system to another only at the end of the tax period. Thus, an entrepreneur needs to make an informed decision before notifying the tax authorities about the transition to the simplified tax system.

Who does not have the right to apply the simplified tax system

The following organizations (individual entrepreneurs) do not have the right to apply the simplified taxation system (Article 346.12 of the Tax Code of the Russian Federation):

• organizations with branches;
• banks;
• insurers;
• non-state pension funds;
• investment funds;
• professional participants in the securities market;
• pawnshops;
• organizations engaged in the extraction and sale of mineral resources;
• organizations engaged in the production of excisable goods;
• organizations engaged in gambling activities;
• notaries and lawyers conducting private activities;
• organizations that have switched to agricultural tax;
• organizations in which the share of participation of other organizations is more than 25%;
• organizations with more than 100 employees;
• organizations whose residual value of fixed assets exceeds 150 million rubles;
• state and budgetary institutions;
• organizations that have not notified the tax authorities about transition of the simplified tax system before December 31 or no later than 30 calendar days after tax registration for newly created organizations;
• microfinance organizations;
• private employment agencies.

When can you lose the right to use the simplified tax system?

Entrepreneurs may lose the right to use the simplified tax system in cases where:

• at the end of the tax period, income exceeded 150 million rubles;
• the average number of employees exceeded 100 people;
• the residual value of fixed assets amounted to more than 150 million rubles.

The taxpayer must notify the tax authorities of the loss of the right to use the simplified tax system within 15 days after the end of the reporting period (first quarter, half a year, nine months), i.e. must be reported on time:

• until April 15;
• until July 15;
• until October 15.

In this case, the declaration must be submitted no later than the 25th day of the month following the reporting period, i.e.:

• until April 25;
• until July 25;
• until October 25.

Example 2. LLC "ABV" leading activities, subject to the simplified tax system, ceased to exist on March 18, 2017. It is necessary to submit a declaration to the tax authority and pay the tax by April 25, 2017.

Who and under what conditions can apply the simplified tax system?

The taxpayer has the right to apply the simplified tax system, provided that the following requirements are met:

• the rules for applying the simplified tax system specified in Article 346.12 in relation to the types of activities of the organization are not violated (the list is indicated in the section “Who does not have the right to apply the simplified tax system?” of this article);
• share of participation third party organizations does not exceed 25%
• the average number of employees is no more than 100 people per year;
• the residual value of fixed assets as of January 1, 2017 does not exceed 150 million rubles;
• the amount of income does not exceed 150 million rubles for 9 months from the beginning of the tax period.

Example 3. ABC LLC in the reporting period for the first quarter of 2017 indicates income equal to 152 million rubles. Thus, ABV LLC is obliged to begin conducting its activities in accordance with the 2nd quarter common system taxation. If ABC LLC does not voluntarily express a desire to change the taxation system, it will be forced to work in accordance with the general taxation system.

Criteria for a simplified taxation system

In order to make a decision to switch to a simplified taxation system, an entrepreneur needs to very clearly understand the criteria of the simplified tax system:

Deadlines for submitting reports and paying taxes under the simplified tax system

The calculation of tax under the simplified tax system is carried out in increments from the previous one and is taken into account in advance payments, the final payment will be calculated in tax return. The timing of advance payments does not depend on the status of the taxpayer ( entity or individual entrepreneur):

The deadline for submitting a tax return for the tax period and paying the finally calculated tax depends on the status of the taxpayer:

The tax return is submitted after the end of the tax period, i.e. next calendar year.

List of legislative acts regulating law

List of legislative acts:

Category “Questions and Answers”

Question No. 1. Our organization is quite large in the region in terms of the number of jobs. We meet all the criteria that allow us to apply the simplified tax system, but in the 1st quarter the average number of employees was 60 people, in the 2nd quarter 80 people, in the 3rd quarter 110 people. Does this mean that we should switch to a general taxation regime from the 4th quarter?

For a simplified tax system reporting periods the following: first quarter, half year, nine months. In accordance with these periods, you need to determine the average number of employees for nine months, which will be (60 + 80 + 110) / 3 = 83 people. Thus, the average number of employees for nine months was 83 people, which allows you to continue working on the simplified tax system.

Question No. 2. We are planning a transition to the simplified tax system, but one fact confuses us - does the cost of benches, lawns, etc. external improvement objects to limit the cost of fixed assets?

External improvement objects in accounting are accepted on the balance sheet of the organization as fixed assets, but depreciation in tax accounting they are not subject to. In this regard, when calculating the cost of fixed assets for the purpose of switching to the simplified tax system, external improvement objects are not taken into account.

Question No. 3. Should we take into account external part-time workers when calculating the average number of employees?

When calculating the average number of employees, you are obliged not only to take into account external part-time workers, but also employees with whom your organization has entered into civil contracts for the period of work. Thus, the average number of employees in an organization will consist of:

• full-time employees;
• external part-time workers;
• employees hired for the period of performing a certain type of work.