The simplified taxation system is a special system, it is a special taxation regime, the right to use which is not granted to all entrepreneurs. In the article we will talk about the right to use the simplified tax system, we will help business leaders decide on the possibility of using the simplified tax system in their activities.
Who has the right to apply the USN
All issues related to the simplified taxation system are regulated by chapter 26.2 tax code Russian Federation. The simplified taxation system involves the exemption of the taxpayer from a number of tax payments:
| Taxes from which USN taxpayers are exempt | Explanation |
| Legal entities | |
| income tax | Exception:
|
| Property tax | Exception: real estate objects, the tax base of which is calculated on the basis of cadastral value |
| VAT | Exception:
|
| Individuals (IP) | |
| personal income tax | Exception:
|
| Personal property tax | Regarding property used for business activities. Exception: real estate objects, the tax base of which is calculated on the basis of the cadastral value |
| VAT | Exception: import of goods; carrying out operations under a simple partnership agreement, an investment partnership, an agreement trust management property, concession agreement (Article 174.1 of the Tax Code of the Russian Federation) |
The notice states:
- the chosen object of taxation;
- residual value of fixed assets;
- income as of October 01 current year.
It should be noted that the entrepreneur does not submit an application, but a notification to the tax authority, i.e. he takes full responsibility for his decision.
You can submit a notification starting from October 01 and up to December 31, but you can start applying the simplified tax system only from January 01 of the next year. Newly created organizations wishing to apply the simplified tax system are required to notify 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 March 10, 2017. He will have to notify the tax authorities of the transition to the simplified tax system no later than April 7, 2017. The tax authorities, in turn, do not provide any notification of the application by the organization or entrepreneur of the simplified tax system.
If necessary, confirmation decision it is better to ask about the transition to "simplification" information letter, which in without fail will be provided by the FTS. It is possible to switch from a simplified taxation system to another only after tax period. Thus, an entrepreneur, before notifying the tax authorities of the transition to the simplified tax system, needs to make an informed decision.
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 of the securities market;
- pawnshops;
- organizations engaged in the extraction and sale of minerals;
- organizations engaged in the production of excisable goods;
- organizations conducting 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 failed to notify the tax authorities of transition of the simplified tax system up to December 31 or no later than 30 calendar days after tax registration for newly created organizations;
- microfinance organizations;
- private employment agencies.
When can I lose the right to use the simplified tax system
Entrepreneurs may lose the right to apply 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 apply the simplified tax system within 15 days after the end of the reporting period (first quarter, six months, nine months), i.e. must be reported on time:
- until April 15;
- until July 15;
- until October 15th.
Declaration in this case 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 25th.
Example 2 OOO "ABV" leading activity, 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 tax before 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);
- participation share third parties does not exceed 25%
- the average number of employees is not 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 ABV LLC in the reporting period for the first quarter of 2017 indicates an income equal to 152 million rubles. Thus, ABV LLC is obliged to start operating in accordance with the general taxation system from the 2nd quarter. If ABV 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 on the transition to a simplified taxation system, an entrepreneur needs to very clearly understand the criteria for the simplified tax system:
Deadlines for filing reports and paying tax under the simplified tax system
The calculation of tax under the simplified tax system is made on an accrual basis from the previous one and is taken into account in advance payments, the final payment will be calculated in tax return. The terms for making advance payments do not depend on the status of the taxpayer ( entity or individual entrepreneur):
The deadline for filing a tax return for the tax period and paying the final tax depends on the status of the taxpayer:
The tax return is submitted after the end of the tax period, i.e. in the next calendar year.
List of legislative acts regulating the right
List of legislative acts:
Rubric “Questions and answers”
Question number 1. Our organization is quite large in the region in terms of the number of jobs. We meet all the criteria for applying 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 move to common mode taxation from the 4th quarter?
For the simplified taxation system, the reporting periods are as follows: the first quarter, six months, 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 number 2. We are planning a transition to the simplified tax system, but one fact confuses - does the cost of benches, lawns, i.e. objects of external improvement to limit the cost of fixed assets?
Objects of external improvement in accounting are accepted on the balance sheet of the organization as fixed assets, but depreciation in tax accounting they are not eligible. In this regard, when calculating the cost of fixed assets in order to switch to USN objects external amenities are not taken into account.
Question number 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 must not only take into account external part-time workers, but also employees with whom your organization has concluded civil law contracts for the period of work. Thus, the average number of employees of the organization will consist of the number of:
- staff members;
- external part-timers;
- employees hired for the period of performing a certain type of work.
The outgoing 2018 was marked by changes in tax law which will continue to operate in 2019. Taxpayers will be forced to pay more and install a virtual cash register equipment. But the procedure for submitting reporting documents will be noticeably simplified.
Advantages and disadvantages for LLC and sole proprietorship
In 2019, there will be many changes for individual entrepreneurs and LLCs. Starting January 1, 2019, there will be new rules for settlements with the state:
- the possibility of reporting without filling out a declaration document;
- reduction in the amount of insurance premiums in the process of accounting for income;
- use of new coefficients and rates;
- the obligation to use a remote cash desk.
Within the framework of the simplified taxation system, there are many rumors related to the abolition or changes in the process of determining tax base. The reason for the formation of changes was investment forum held in Sochi, February 15-16, 2018, where development of additions to the functioning mode. It was required to develop new bill, which should be effective from January 1, 2019.
Speaking of the benefits of these changes for individual entrepreneurs and LLCs, it is worth highlighting following points:
- the possibility of comprehensive control of their own activities;
- optimization of enterprise costs for settlement operations;
- improving the mechanisms of interaction with the state;
- application of progressive methods of taxation;
- ease of use of the accepted calculation schemes.
Speaking of negative points such innovations, it is worth highlighting:
- increase in expenses due to changes in the rate and base;
- increased level of control by the state;
- lack of competence of entrepreneurs in the course of action.
Despite the presence of certain "pitfalls", the advantages of such a solution prevail, and the benefits abound.
The list of taxes and contributions to the simplified tax system 6% in 2019
Using the simplified tax system, a business entity pays the following taxes, fees, contributions:
- tax in the amount of 6% on income or 15% on income minus expenses;
- deductions for medical insurance;
- pension payments;
- amounts for the fulfillment of social guarantees, for example, in connection with injuries, accidents, the onset of temporary disability due to other circumstances.
The taxpayers of such contributions are the following persons:
- citizens making contributions in favor of individuals, if we talk about in simple words, these are employers who transfer salaries to their employees;
- persons employed in the field of notarial, advocacy.
So, in the person of payers of insurance premiums, individual entrepreneurs and LLCs can act, which, by virtue of the direction of their activities, are entitled to use the simplified tax system. Until the 2017 annual period, all insurance payments regulated by Federal Law No. 212 of July 24, 2009. However, since 2017, the legislative norm has been discontinued, and chapter 34 of the Tax Code of the Russian Federation is the new regulation. Speaking of insurance premiums, no changes will affect them in 2019, regulation - Federal Law No. 125 of 07/24/1998.
There are two options for settlement activities. The first of them is associated with the "Income" scheme, the second - with the specifics of "Income minus expenses".
"Income"
To carry out settlement activities, the taxpayer must decide on the tax base, the amount of the advance contribution and calculate the total amount of debt to the state.
Base definition. It is necessary to take the income of an entrepreneur and calculate them by quarters, forming a cumulative total. At the end of the tax period, the total result is summed up.
Identification of the amount of advance payments. For this purpose, the following formula is used:
AB (PR) \u003d NB * 6%
But the amount of the advance payment, which is payable to the state, is determined using a different equality:
AB (PU) \u003d AV (PR) - N (vych) - T (S) - AVP (PRED), where
- AB(PR)– an advance payment that fully complies with the tax base;
- H(VCH)- a deduction represented by the amount of insurance premiums paid to the FSS;
- T(S)- the amount of sales tax that was paid in the state budget, if it is provided for by a certain regime;
- WUA(PRED)- the amount of advances made within the past reporting periods (regulation - article 346.21 of the Tax Code of the Russian Federation).
Calculation of the total payout amount. Based on the results of the annual period, a tax on the simplified tax system of 6% is calculated. The formula looks like this:
H \u003d H (G) - H (vych) - T (S) - AV (P), where
- N(G)- the tax value resulting from the product between the tax base and 6% for the entire year;
- AB(P)- the amount of advances accrued during the reporting periods.
The result will be the final monetary value subject to mandatory payment.
"Income minus expenses"
The rules for settlement activities are defined in paragraph 4 of Art. 346.21 of the Tax Code of the Russian Federation. The calculation procedure is the same as in the “Income” scheme, but the required indicators and principles are slightly different.
Definition of NB. To do this, the costs incurred for the same reporting period are deducted from the actually received income. The determination is made from the beginning to the end of the period within the framework of the cumulative total.
Determining the amount of advance amounts. For this, a special formula is used:
WUA(CALC) = NB * C, where
- NB- the tax base;
- WITH- 15% rate.
Although in some situations the legislator has the right to provide other tax rates, for example, 0% (for individual entrepreneurs who have passed the first registration and are engaged in production, provision of services, scientific work), 3% (in Crimea), 5% (in other regions). The final amount is determined using a special formula:
AV(P) \u003d WUA (CALC) - WUA (PRED), where
- WUA(CALC) And WUA(PRED)- advance amounts that have been calculated or payable for past periods.
Determination of the final amount. The formula used for this purpose is spelled out in Art. 346.21 of the Tax Code of the Russian Federation and looks like this:
H \u003d (D (G) - R (G)) * C (T) - AB (PRED), where
- D(G)- income received during the year,
- R(G)- expenses;
- C(T)- 15% rate.
The tax base can be reduced by the amount of losses incurred within the past years. The procedures for settlement activities in the process of determining the amount of tax are identical.
Payment terms
The reporting period for this tax collection may be:
- quarter;
- six months;
- 9 months.
The transfer of advance amounts to the simplified tax system must occur no later than the 25th day of the month following the reporting interval. The transfer of tax to the budget is carried out no later than April 25, July, October 2019. Such time limits follow from Art. 346.19 and Art. 346.21 of the Tax Code of the Russian Federation.
At the end of the year, according to the simplified tax system, enterprises and individual entrepreneurs are summing up and determining the amount of a single value on the basis of "Income minus expenses". Such payments must be transferred to the budget no later than March 31 of the next year, and for individual entrepreneurs - no later than April 30. There is a possibility that the due date will fall on a weekend or holiday. In this situation, the tax or advance payment can be sent no later than the last business day.
There is also generalized information about the timing of the advance amounts. For the 1st quarter 2019 payment is made no later than 04/25/2019, and for the first half of the year - until 07/25/2019, 9 months - until 10/25/2019. In two separate situations, the payment of the simplified tax system is carried out in special time frame:
- during the termination commercial activities payment is made no later than the 25th day of the month following the period of termination of activities (Article 346.23 of the Tax Code of the Russian Federation);
- loss of the right to use USN contribution must be completed before the 25th day of the monthly period following the quarter in which this authority was lost.
In other situations, the calculation of time limits is carried out in a general manner.
The generally accepted tax period is the year during which quarterly advance payments are made for 3, 6, 9 months of the current year. As a result of the past, you will have to pay a fee and submit a declaration.
Individual entrepreneurs report until April 30, firms - until March 31. If we neglect the presented legislative requirements, in accordance with Art. 122 of the Tax Code of the Russian Federation will have to pay a fine of 20% of the amount that has not been paid. The assumption of delays and delays in the payment of taxes implies an increase in penalties. Assigned for each day 1/300 refinancing rate of the Bank of the Russian Federation.
Transition from simplified tax system 15% to 6% and vice versa
The tax period for the simplified tax system is the year during which there is no possibility of changing the regime and the object of taxation. In order to make the transition from 6% to 15% and from 15% to 6%, it is necessary to ensure that a declaration of intent to change the regime is submitted to the federal service for taxes and fees. And it is necessary to do so until December 31.
The final changes to the system will take place on January 1, 2019. In the event of a transition from 6% to 15%, the costs incurred on the fixed assets in the process of using the previous regime can be taken into account within the expenditure areas. In this case, it is required to comply with the condition that the OS was put into operation only after the change of the object.
Drawing up a declaration, book of expenses and income, statements
The next step is the preparation of the declaration. It includes following data:
- personal data of the taxpayer;
- the taxation regime used;
- period of payment of tax amounts;
- the procedure for settlement activities;
- final amount due.
Declaration checked tax inspector who makes adjustments as necessary. Another important document book of income and expenses. In the process of filling it into account following data:
- the amount of income;
- the amount of costs;
- directions of income and expenses;
- amounts of accounts payable and receivable;
- special circumstances.
In the process of doing business, entrepreneurs and organizations often have to fill out applications. Speaking about the change in the taxation regime, the document includes the following information:
- full name of the payer;
- current regime;
- desired system;
- reason for the transition.
All documents must be checked by tax specialists in order to avoid problems with the government.
Accounting on the simplified tax system
The accounting procedure under the simplified tax system is regulated by Order of the Ministry of Finance of Russia No. 64n. Eat Several variants bookkeeping:
- full simplified form within the framework of the classical rules, it is preferable to use this format for persons carrying out diversified activities;
- an abbreviated format that implies restrictions on the maintenance of documents, as well as the reflection of transactions through double entry;
- a simple form that does not involve the use of the double entry method (used by small firms).
Thus, the simplified tax system is a simple tax payment system. If you follow all the rules and regulations, you can achieve good results and avoid problems with the law.
An overview of the application of the simplified tax system at 6% and 15% is presented below.
After reviewing the list of taxes for organizations operating in Russia today, you can easily change your mind about starting your own business. A lot of various and rather significant fees and payments can significantly fray both the nerves of a businessman and his financial condition. However, if you choose one of the special regimes - for example, the very popular STS income minus expenses - you can breathe a sigh of relief.
In our today's article, we will talk about what the simplified taxation system means, about the benefits that it gives to the taxpayer, what taxes you need to pay and how to calculate their amount.
The base mode that defines all tax policy in the Russian Federation, is general system taxation (OSNO). Each enterprise opening in Russia automatically begins to apply it, if it has not chosen another one during official registration.
The OSNO includes many taxes and fees, as well as a requirement for full accounting. That is why it is so unprofitable for small businesses and individual entrepreneurs - they have to spend a lot of effort and money on timely "calculations" with the tax office.
At the same time, there are several special regimes in Russia:
- – for farmers, livestock companies, grain growers, etc.
- The patent system of taxation involves a one-time payment - the purchase of a patent for an activity.
- Simplified taxation system - replaces part of the taxes with a single one.
- does not take into account real income and profit of organizations, the tax in this case is a fixed payment.
By choosing the right mode, an organization can reduce tax burden and simplify financial accounting.
The most popular tax regime in Russia is the so-called "simplification", or a simplified taxation system for LLCs and individual entrepreneurs. It is intended primarily for small and medium enterprises who do not benefit from paying the "traditional" income tax and do not need a VAT refund.
Chapter 26.2 of the Tax Code of the Russian Federation is devoted to the simplified taxation system. The Code covers all key points related to this mode. From the document you can find out the rules for applying the simplified tax system, tax rates, features of calculating the tax base, etc.
Simplified is often called the best tax system, but this is not so. Depending on the characteristics of the enterprise, the volume of its profits, the characteristics of counterparties and other factors, the simplified tax system may turn out to be both really attractive and absolutely unprofitable.
In order for the choice of tax regime not to disappoint, it is necessary to carefully familiarize yourself with the features of all suitable systems. It is a balanced approach that will allow a businessman to make a reasonable decision.
Simplified taxation system for LLCs and individual entrepreneurs - the main characteristics of the regime
It is no coincidence that the simplified tax regime is chosen by most organizations and entrepreneurs. This system is flexible, convenient and simple, and with the right choice can significantly reduce the tax burden to the enterprise.
However, not all organizations can switch to the simplified tax system. The Tax Code of the Russian Federation imposes a number of requirements on taxpayers:
- The taxpayer must not produce excisable products, have branches.
It is forbidden to use "simplified" for a number of activities: pawnshop organizations, notary offices, etc. A complete list of restrictions can be found in the Tax Code (tax code).
- Cost of fixed assets, which are on the balance sheet (residual) - no more than 150 million rubles.
- Number of staff- up to 100 people.
Reporting on the simplified tax system
Whatever tax regime you are in, one of the most important points remains timely payment of contributions, proper accounting and reporting. Note that simplified accounting is allowed on the simplified tax system - this means that an entrepreneur in a small business is quite capable of doing this work on his own, without resorting to the services of hired specialists.
At the same time, you will have to submit documents and pay contributions to the simplified tax system quite often:
- Taxable period- 1 year. Organizations and individual entrepreneurs are required to provide tax office declaration, as well as to make the final calculation of taxes.
For individual entrepreneurs, it is enough to submit a declaration; organizations on the simplified tax system keep complete records and provide financial statements.
- Reporting period - 3 months. On a quarterly basis, the “simplifier” makes the calculation and payment of the advance tax payment, and also provides reports to insurance funds.
Separate deadlines are set for reporting and payment of local taxes, statistical reporting. It is necessary to carefully track all dates in order to prevent the appearance of tax debt.
Now let's talk about the reporting that needs to be submitted. Let's start with OOO:
- Tax return for the basic tax - no later than March 31.
The exact deadlines for submitting any reports can be found in tax calendar or check with the FTS.
- Financial statements for the past year are submitted simultaneously with the tax return.
For individual entrepreneurs, the reporting list is somewhat different:
- Declaration on the simplified tax system - until April 30.
- Information on the average number of employees is submitted annually.
- Monthly and quarterly reporting to insurance funds.
- and 2-personal income tax (in case if the entrepreneur has employees).
- Statistical reporting- 1 time per year.
Although full-fledged accounting and reporting to the tax office are not provided for individual entrepreneurs, entrepreneurs are required to fill in the KUDIR and keep supporting documents. Otherwise, during tax audit it turns out that the income and expenses reflected in the declarations do not correspond to the documents.
Who is profitable and disadvantageous to apply the simplified tax system
So, the simplified system in Russia is very popular - it is she who is most often preferred by organizations that are not satisfied with the complexity of the OSNO. However, we note that the USN is not ideal for everyone. The following categories of taxpayers can benefit the most:
- Enterprises retail, especially small shops(if UTII is not available to them).
- Companies whose expenses are low - entertainment establishments operating in the service sector, etc. In such cases profit is almost equal to income, which means that the tax rate plays an important role.
So, if you want, you can safely choose the simplified tax system "Income".
At the same time, there are a number of areas of activity for which the use of "simplification" is unprofitable. These include:
- Companies, whose counterparties work with VAT. Such buyers and suppliers will simply refuse to cooperate, since the VAT paid will not be refunded.
If the enterprise has a simplified taxation system, neither the purchase nor the sale of goods is subject to VAT. This means that cooperation will be unprofitable for business partners working for OSNO. There is a solution - very often "simplifiers" reduce the cost of goods for buyers by the VAT rate (relative to other sellers) and become competitive. However, when dealing with suppliers, this trick does not work.
- Organizations wishing to participate in tenders and government procurement.
- Sole proprietors and LLCs, whose expenses are occupied by those that are not taken into account in the simplified tax system, but at the same time, the OSNO takes into account.
- When in the near future expansion planned, development of the company, going beyond the restrictions on the simplified tax system.
Note that in one company several regimes can be applied simultaneously, combining the simplified tax system with UTII, a single agricultural tax or. However O it is forbidden to use OSNO and "simplification" at the same time.
Thus, the choice of the simplified tax system as a tax regime directly affect the characteristics of the company. That is why the businessman must calculate in advance all the benefits of the change and determine which system will be the most attractive.
Conclusion
The simplified taxation system is a special form of collection of payments to the budget, which was developed specifically to facilitate the accounting and reporting of small enterprises. Simplified is one of the most popular tax regimes. Taxpayers are attracted by the possibility of conducting simplified accounting, reducing the amount and volume of contributions paid to the budget. In addition, the requirements for organization here are much softer than on UTII or the patent system.
By choosing USN, the company is exempt from part of the contributions, including VAT and income tax (and for individual entrepreneurs - income tax). They are being replaced single contribution, which is calculated at a rate of 6% or 15% depending on the chosen tax base.
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In order to help the development of small businesses, the legislation formulated a simplified taxation system (Chapter 26.2 of the Tax Code of the Russian Federation). It belongs to one of the modes preferential taxation, which can significantly reduce the tax burden on a business entity and simplify the procedure for compiling and submitting tax reports.
Simplified taxation system in 2019, as well as in previous years, according to the Tax Code of the Russian Federation, it assumes two types of objects for calculating taxes:
- USN Income– 6% rate applies.
- STS Income minus expenses incurred – 15% rate applies.
Attention! Regardless of the type of object, taxpayers must report to the IFTS on this system once a year, and quarterly make an advance payment on the simplified tax system.
By Income
If the taxpayer chooses the simplified tax system with the object of calculation "Income", then for the calculation mandatory payment he needs to keep records of receipts to the bank account and to the cash desk, which are the revenue of an LLC or individual entrepreneur.
federal law in this case, a tax rate of 6% is determined. From the size of the bet, the second name USN systems 6 percent.
Regional authorities may decide to lower it within their territories. Income accounting is carried out in a special register - the book of income and expenses (KUDiR), where only the income part is filled.
Attention! in 2019 for individual entrepreneurs and organizations is the simplest system - it is better to use it when the share of income is small or cannot be documented.
Income reduced by the amount of expenses
STS income minus expenses suggest that the basis for the calculation is not the full revenue, but reduced by actually paid expenses. However, it must be remembered that there are limitations here. Only those expenses of the enterprise can be taken into account if they are indicated in the closed list of the Tax Code of the Russian Federation. Costs should be taken into account only if they were actually paid.
For the calculation, a rate of 15% is used, so it is often also called the simplified tax system 15%. Regions are also given the right to reduce it within their borders to stimulate their priority activities and support small organizations and entrepreneurs.
On this system, tax must be paid even if expenses exceed the amount of income received and a loss occurs. It is called the minimum tax on the simplified tax system income minus expenses.
Recording of indicators is carried out in KUDiR, where, unlike the simplified tax system of 6 percent for LLCs and individual entrepreneurs, it is necessary to fill in not only information on receipts, but also on expenses incurred.
Attention! for taxpayers provides the greatest reduction in the tax burden, so it is more profitable. But it is rational to apply it if the amount of expenses is 50-60% of the amount of income.
Features of taxation on the simplified tax system
The simplified taxation system makes it possible to reduce not only the tax rate on financial results activities of the enterprise, but also to receive exemption from paying a certain list of taxes.
The transfer of tax under the simplified tax system replaces the calculation and payment of the following taxes:
- Income tax (or personal income tax for entrepreneurs).
- VAT. - value added tax. If an entity applying the simplified tax system voluntarily issues VAT in documents, then it must pay it even while on the simplified tax system. In addition, simplified taxpayers must calculate and pay VAT when they are assigned the responsibility tax agent.
- And under certain conditions of the property tax of legal entities.
Also, for some types of simplified activities, it is possible to reduce the amount of contributions paid on the salary of employees.
Individual entrepreneurs and legal entities must calculate on the simplified tax system and pay single tax.
Payers of the simplified tax system 6% may, when calculating it, reduce the amount of tax received by the contributions actually paid, but not more than 50%.
Previously, all legal entities using simplified taxation had the opportunity not to pay property tax. Currently, there is a transition from the tax base calculated on the inventory value of the object, to the base, where the tax is determined by the cadastral value.
Attention! If the taxpayer is registered in the region where the transition has already been made, and the legislation defines the lists of real estate objects subject to taxation in this subject, then the USN payer is obliged to pay property tax for legal entities.
Who can apply the simplified taxation system
The simplified taxation system in 2019 for individual entrepreneurs and companies is available if:
- business entity not more than 100 people.
- There are also income criteria - it should not exceed 150 million rubles a year.
- The total cost of fixed assets should not exceed 150 million rubles.
From this we can conclude that only small businesses and entrepreneurs can use it.
Who can not apply the simplified
The simplified taxation system in 2019 for LLCs of other forms of legal entities is not available if:
- Their founder is another company with a participation share of more than 25%.
- It cannot be used by firms that have representative offices and branches.
- Also, economic entities that carry out credit or insurance business, pawnshop; producing products that are subject to excise taxes; or who are organizers of gambling.
- In addition, the simplified tax system cannot be applied by taxpayers whose indicators according to the criteria listed in the Tax Code of the Russian Federation are higher than the established limits.
The procedure for the transition to the simplified tax system
The legislation provides for several options for the transition to the simplified tax system.
When registering an LLC or IP
The business entity has the right to submit to the Federal Tax Service along with documents for or. In this case, upon receipt of registration certificates, he is immediately given a notification on the application of the simplified tax system.
In addition, the Tax Code of the Russian Federation provides newly registered entities with a transition to simplified taxation within 30 days from the fact of their registration with the IFTS.
Switching from other modes
You can also change the tax regime if companies or individual entrepreneurs have been operating for a certain time.
However, it should be borne in mind that the transition to the simplified tax system is possible only at the beginning of the year. In order to implement it, you need to submit an application by December 31 of the year before the start of using this special regime, which reflects compliance with the criteria for the possibility of application. These figures should be calculated as of October 1st.
Attention! In order to use the simplified tax system in 2019, the company's revenue for the nine months of 2019 cannot exceed 120 million rubles.
No other change of the current regime to the USN is provided.
The procedure for changing the object of taxation according to the simplified tax system
The rules of law also provide for a change in taxation systems within the USN itself.
The same rule applies here as when switching from another taxation system. You can change “Income” to “Income minus expenses” and vice versa only from the beginning of the new year. To do this, in accordance with the established procedure, before December 31, it is necessary to submit an appropriate application to the IFTS.
Tax and reporting period
What is a tax or reporting period is established by the Tax Code of the Russian Federation.
Taxable period
The tax period for the USN is a calendar year. During this time, a USN declaration is drawn up, in which the amount of tax for the year is finally determined. The composition of the tax period includes reporting periods.
If there was a transition from the simplified tax system to the OSNO when the established criteria were exceeded, then the tax period in this case will be a period of less than one year.
Information in the declaration is shown cumulatively from the beginning of the year only within one tax period.
Reporting period
Simplified reporting periods are quarter, six months, nine months. That is, this is the time for which the calculation of advance payments is made.
The procedure for paying tax under the simplified tax system for LLCs and individual entrepreneurs
The tax must be transferred to the budget in advance payments every quarter, and after that, at the end of the year - the remaining amount.
The exact dates when you need to pay for each of these parts are set by the TC.
It says that this must be done before the 25th day of the month following the completed quarter:
- For the 1st quarter - until April 25;
- Six months before July 25;
- For 9 months - until October 25.
- The final payment for the year must be made by firms - before March 31 of the year following the reporting one, and for entrepreneurs - before April 30 of the same year.
Attention! If the payment date falls on a weekend, it is transferred to the first business day following the weekend.
For violation of certain deadlines, the company or individual entrepreneur is held liable.
Taxes and reporting on a simplified system for individual entrepreneurs
For entrepreneurs, the number of taxes and reports depends on whether employees are hired.
The simplified taxation system in 2019 for individual entrepreneurs implies the payment of the following taxes
An individual entrepreneur without employees pays the following taxes:
- Single tax on the USN.
- V Pension Fund and obligatory honey. insurance.
- Personal property tax.
- Land and transport tax (if there are objects of taxation).
- VAT, if it was allocated in the shipping documents.
For individual entrepreneurs with employees, the following are added to this list:
- personal income tax from the salaries of employees;
- Insurance premiums for employees' salaries.
IP reporting on the simplified tax system
Entrepreneurs without employees must submit the following reports:
- by year.
- VAT declaration (if it was allocated in settlement documents).
For individual entrepreneurs with employees, they also add:
- at the end of the year from the income of its employees;
- every quarter;
- Reports to the pension fund - monthly and yearly;
- Report in social insurance 4-FSS;
Taxes and reporting on a simplified system for LLC
The simplified taxation system in 2019 for an LLC implies the payment of the following taxes
The company must pay the following taxes and contributions:
- Single tax on the simplified tax system;
- personal income tax from the salaries of employees;
- Insurance premiums for employees' salaries;
- Property tax (if it is calculated at the cadastral value);
- Land and transport tax (if there are objects of taxation)
- VAT, if it was allocated in shipping documents;
- Sales tax, if it is introduced by regional legislation.
LLC reporting on the simplified tax system
Organizations, in comparison with individual entrepreneurs, always submit a complete set of reports to various bodies:
- USN tax declaration;
- Report 2-NDFL at the end of the year from the income of its employees;
- Report 6-NDFL every quarter;
- VAT declaration (if it was allocated in settlement documents);
- Declarations on land and transport taxes(if there are objects of taxation);
- Unified calculation of insurance premiums at the end of the year;
- Reports to the pension fund - SZV-M and SZV-STAZH;
- Report in social insurance 4-FSS;
- Small businesses on the simplified tax system must submit simplified forms of balance sheet, profit and loss account and earmarked financing. The rest of the firms are accounting in full;
- Report on the average headcount;
- Statistical reporting is presented in full.
Minimum tax on the simplified tax system income minus expenses
When an individual entrepreneur or a company uses the simplified tax system “Income minus expenses”, then when they receive a small profit or loss, they still have to make a tax mandatory payment. This is the minimum tax, which is paid in the amount of 1% of income.
It is calculated only after calendar year. After calculating the amount of income and expenses for the year and determining the amount of tax according to the simplified tax system of 15%, it is also necessary to calculate the minimum tax.
If the amount received is less than the amount general rules tax, then the latter is paid. If the minimum tax turned out to be more, you will have to pay it.
It is no longer necessary to issue a letter with a request to set off the amounts of previously sent advance payments as a minimum tax. The tax will do it itself after receiving the declaration.
Tax reduction due to contributions to the Pension Fund of the Russian Federation and compulsory medical insurance
LLC and sole proprietorship with employees
Organizations and businesses that have employment contracts with employees, may reduce the calculated tax by the amount of contributions.
The amount of reduction depends on the system they use:
- On the “Income” system, individual entrepreneurs and firms can reduce the tax on the amount of contributions by no more than 50%. You can use contributions for yourself and in the amount of 1% (for entrepreneurs), as well as contributions from the Pension Fund, medical insurance, social insurance and injuries for employees, payment for sick leave from the employer's funds.
- On the "Income minus expenses" system, contributions are made to the expenses that reduce income in full.
Attention! In this case, contributions transferred during this quarter are accepted for accounting, regardless of the period for which they were actually paid.
sole proprietor without employees
Individual entrepreneurs without employees can reduce the amount of tax on the amount of contributions paid. At the same time, they are taken into account in full.
It is allowed to accept as a reduction both the amount of insurance payments for oneself and a contribution of 1% of income.
When calculating the tax, contributions that were paid in the same quarter are taken into account. It does not matter for which period the payment was made.
Therefore, the entrepreneur has a choice - to pay the entire amount, reduce the tax on it this quarter and then not use this opportunity, or divide the amount of contributions into four parts, pay them in equal parts quarterly and also remove their size from the tax.
Combination of the simplified tax system with other tax regimes
Simplification can be combined with UTII or PSN. But this can only be done if one of the types of activities specified in the legislation has been registered as a taxpayer of an extramenu or a patent.
At the same time, for each of the systems it is necessary to keep separate records of both income received and expenses incurred in order to avoid problems arising from double taxation.
If a taxpayer closes an imputation or a patent, but has a simplified taxation system open, then the previously existing activities on them should be subject to a single simplified tax when they continue to be carried out.
Loss of the right to apply the simplified taxation system
The Tax Code establishes several criteria, upon reaching which an economic entity no longer has the right to simplify:
- The amount of income exceeded 150 million rubles;
- The cost of the OS has become more than 150 million rubles;
- IN authorized capital other companies with a share of more than 25% entered;
- The average number of employees has become more than 100 people.
If at least one condition is violated, the company must switch to OSNO. At the same time, the firm itself must track the moment of violation and transition on its own.
After that, she informs the tax authorities about this:
- Sends a notification of the loss of the right to the simplified tax system - before the 15th day of the month following the quarter of loss;
- A declaration is submitted under the simplified tax system - before the 25th day of the month that follows the quarter of loss;
- Pay tax for those quarters when the company worked on the simplified tax system - before the 25th day of the month that follows the quarter of loss.
Opening a business is a serious decision, before which a future entrepreneur needs to think through a lot of nuances. One of these is the choice of taxation system. The best option for representatives of small and medium-sized businesses is the so-called "simplified". At USN single Paying tax is easy - everyone will understand. But in this topic there are many features that you need to know. We will talk about them now.
Who is eligible for USN?
To apply this system taxation, the entrepreneur must meet certain conditions. Here's exactly how:
- The company must have no more than 100 employees.
- Income - no more than 150 million rubles a year.
- Residual value - a maximum of 150 million.
- The share of participation in the enterprise of other organizations - as a maximum of 25%.
- The organization should not have branches.
For small and medium businesses, these requirements are quite real. 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 detailed in Art. 346.12 of the Tax Code of the Russian Federation. Why in theory? Because federal law dated 03.07.2016 N 243-FZ, this provision is suspended until January 1, 2020 inclusive.
Now with regard to the transition to this system of taxation. The easiest way is to immediately choose a “simplified” system for an individual entrepreneur, even at the time of registering a business. The notification is submitted along with the rest of the package of documents. But if the entrepreneur missed this 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, the notification can be conveyed.
From other taxation regimes, you can switch to the simplified tax system only from the beginning of the new calendar year. But the notification is submitted until December 31 of the outgoing. You can switch from UTII to "simplified" from the beginning of the month in which the obligation of the enterprise to pay a single tax on imputed income is canceled. This is written in paragraph 2 of Art. 346.13 NK.
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 issued an appropriate document confirming this fact.
Standard payments
Before delving into the study of this topic, I would like to talk about fixed IP payments.
Regardless of which enterprise a person has opened and whether he will conduct business at all, he is obliged to pay contributions under the system of compulsory medical and pension insurance. To date, this single tax under the simplified tax system is equal to the amount of 27,990 rubles. It turns out a small amount- 1,950 rubles a month go to the pension insurance fund and 382.5 r - to the medical fund.
It should be noted that starting from the current year, 2017, the Federal tax service. This has been the case before, until 2010. Then, for seven years, entrepreneurs had to transfer funds to social and health insurance, as well as in the PFR (pension).
But now the old norms are back. Now you need to pay a single tax under the simplified tax system for the CBC. Codes budget classification can be taken along with the rest of the details at the inspection at the address of registration.
These payments are mandatory. An entrepreneur is both an employer (in theory, even if he opened the enterprise for show), and an individual. So the obligation to provide for oneself medical insurance and the pension falls on him.
What should you know?
So, the above was briefly described about the single tax under the simplified tax system. But that's not all helpful information relating to this topic.
Many people, as already mentioned, open an IP just like that - in order to somehow formalize their employment. And they, accordingly, do not conduct activities. That is, they don't 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 in state register The IP has to pay for it. For your status individual entrepreneur. The state proceeds from the fact that it has reasons for it. And nothing prevents him from terminating his activities due to lack of income and deregistering himself.
So the IP is obliged to make fixed payments. And there is a corresponding law. Federal arbitration court The Russian Federation in the definition of 09.12.13 No. ВАС-17276/13 states that the obligation to make fixed payments to the transferred funds arises from the entrepreneur at the moment when he acquires this status. And with the actual conduct of activities, as well as income, it is not connected.
It is also important to note the innovation of 2014. If the annual income of an entrepreneur exceeded the mark of 300,000 rubles, then he will have to pay an additional one percent of the amount to the pension fund. So, about 23,400 rubles go there - 1,950 every month. But! Suppose the annual income of a businessman amounted to five million rubles. Then he will have to deduct another 50,000 rubles to the FIU.
Cases where you don't have to pay
It should be noted that the payment of a single tax is not always obligatory. Eat grace periods, during which the entrepreneur does not need to make the notorious contributions.
To get acquainted with this information in more detail, it is enough to refer to Article 430 of the Tax Code of the Russian Federation. It says that IP may not pay fixed contributions if they do not carry out activities in connection with:
- passing military service by invitation.
- Caring for a child under the age of 1.5 years, 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 (indulgences in this case are valid for no more than five years).
It is important to mention one nuance. If an entrepreneur is entitled to any benefits, but he still continues to receive income from the activities carried out, then the single tax rate remains unchanged, and the obligation to pay it is not canceled.
USN 6%
"Simplified" for IP is of two types. The first is the USN 6%. The case when the object of taxation is the income of the enterprise.
The principle is simple. The taxable base, which is income, is multiplied by 6%. From the amount received, advances already transferred by the entrepreneur for the year are deducted.
Due to the benefits paid to the employees of the organization and insurance premiums, the tax can be reduced by half. But! The base is reduced only by advances paid by the entrepreneur by the time of settlement. A simple example can be given. If the businessman transfers contributions for December 2017 in January 2018, they will reduce the amount of the fee for the past period. And they will not affect the tax of 2018.
To understand how the tax is calculated, it is worth considering the fictitious company Tekhnika LLC, which sells phones. Suppose, from the beginning of June to the end of August, the company sold goods in the amount of 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 paid insurance premiums. Technika LLC employs 15 people, each of them receives a salary of 45,000 rubles. Calculation: 45,000 x 15 = 675,000 rubles. Of this amount, the company transferred contributions to the funds, which amounted to 30% of it. Monthly comes out 202 500 rubles. That is, per quarter - 607,500 rubles. It can be seen that the amount of contributions is greater than the advance payment. However, the “tax advance payment” can only be reduced by 50%. Thus, the following is obtained: 210,000 x 0.5 \u003d 105,000 rubles. And this is the amount of the advance payment that the company must pay before the end of the quarter.
USN from 5 to 15%: specifics
This is the second type of "simplified". The object of taxation under the simplified tax system in this case is income, which is reduced by the amount of expenses. Regional laws a differentiated reduced rate can be set (from 5%), but the base rate is 15%.
In terms of timing, everything is the same. Every quarter a person pays to the budget advance payment. That's just business in plus does not always work, and costs sometimes exceed income. But you still have to pay taxes. It will be minimal. It is calculated from 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. Then the sums are compared. The one that turned out to be more, the person pays to the budget.
To understand what revenues are considered income by law, you need to refer to Articles 249 and 250 of the Tax Code of the Russian Federation. There they are brought full list. In general, the use of a simplified taxation system implies the maintenance cash accounting funds. That is, the funds received on the 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. Includes purchase costs tangible assets, fixed assets, payment of insurance premiums and salaries, rent, etc. All expenses are checked by representatives of the relevant authorities to determine their appropriateness. Naturally, each acquisition must be directly related to the activities of the enterprise and be documented. Therefore, accounting for IP and LLC is mandatory.
Calculation of simplified tax system 15%
Using an example, it is worth understanding how the tax is calculated under this system. "Simplified" in the form of "income minus expenses" looks a little more complicated. And below is a table showing the hypothetical movement of funds of the aforementioned fictitious Technika LLC.
The numbers are taken as an example. And here is how in this case the tax amount is calculated according to the “simplified” tax: (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 larger. Accordingly, it will have to be paid. Only you need to subtract advance payments: 930,000 - 485,000 \u003d 445,000 rubles. This amount will be paid at the end of the year.
bookkeeping
Everything related to the receipt of funds to the IP account and their spending should be reflected in the documentation. Many prefer not to bother with this issue, and reduce everything to filling out an account book (either in paper or in electronic format). Moreover, this is allowed by a letter from the Ministry of Finance of the Russian Federation. In accordance with it, an entrepreneur may not keep accounts if he himself is engaged in maintaining KUDiR. In general, here he has a choice.
But despite the fact that accounting for IP is not required, tax reporting nobody canceled. Personnel papers, banking and cash documents- all this must be collected for further presentation to the inspection. If there is any discrepancy between the tax paid and the income received (underpayment, in other words), then individual entrepreneurs can issue a fine or even forcibly stop its activities.
However, as already mentioned, the USN is simplified system. And bookkeeping is also not particularly difficult. In this case, the following information will suffice:
- Balance sheet.
- Income statement.
- Annexes (statement of changes in equity, intended use funds, on the movement of funds, etc.).
In this case, detailing can be avoided. It is enough to indicate only the most important information about the movement of finance. This is permitted by clause 6 of the Order of the Ministry of Finance dated 02.07.2010 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 keep accounts. Now a few words on the subject of the reporting process.
In the case of the USN, the declaration is submitted once a year. This year, IP had to do this before April 30, LLC - until March 31. Next year, 2018, the deadlines for submitting reports will shift slightly (it all depends on the days on which the weekend falls).
A declaration is filled in according to 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 document by mail.
- Send through a specialized service to in electronic format through the Internet.
What about filling? There are some nuances here. If there is no data in the declaration sheets, then it is not necessary to include them in the document. It is not necessary to leave empty cells - dashes are placed in them. All financial data are indicated rounded to the nearest ruble, pages are numbered (001, 002, etc.). There shouldn't be any fixes. It is also unacceptable to fasten the sheets of the declaration to each other, since this way there is a possibility of damage to the paper carrier.
Actually the filling this document presents no difficulty. All items in it are signed, and as a guide you can take good example, which is easy to find either in the Federal Tax Service or on an Internet resource.
The most important thing is to remember about the deadlines for submitting reports. If the entrepreneur is late with this, then 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 reporting
Talking about taxation and the single tax, it is also worth paying a little attention to the cases that have already been 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, it's a must. And such a document is called a zero declaration.
The form is taken the same. The focus should be on completing section 2.1.1. In line number 102, you need to indicate the number "2" there. This means that the entrepreneur does not employees and reward individuals he doesn't pay. In line No. 133, the number "0" is put. No income - no tax on the simplified tax system.
Line number 143 also indicates zero. Although it is reserved for the notorious insurance premiums, which each IP pays in in full. At this point, many are mistaken by putting a different figure. But for those who fill in the "zero" requirements are just that.
What can be said about the items on financial reporting? In the cells where the amount is usually indicated, dashes are put down.
Otherwise, there are no pitfalls. After filling out the document, you need to print it in two copies and submit it to the Federal Tax Service on time. The inspectorate officer 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 at the end of the topic, I would like to pay attention to it.
If an entrepreneur does not have employees, then 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 after each quarter.
- Journal of accounting of issued and received invoices. If the entrepreneur performed the actions related to them in the interests of another person, then the document will also have to be submitted quarterly.
- Fee Payer Notice. But this is the case if a person exercises trading activity. This item is regional.
In the event that a businessman hired people in his staff, the list of documents will be even more impressive. Required to present form SZV-M, RSV-1 and 4-FSS, 6-NDFL and 2-NDFL, average headcount, report to the State Statistics Committee. And besides this, there is still a report 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 difficult as it might seem out of habit.
I would also like to say a few words about the USN based on a patent. Many entrepreneurs are thinking of taking advantage of the possibility of paying tax through its redemption. But the thing is, it's impossible. Because the buyout of a patent is actually a legal mechanism for UTII. And USN is completely different.
In conclusion, it should be said that the simplified tax system is really the simplest and most understandable system. She's good at least because financial statements must 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 USN.