Maximum income simplified. Maximum turnover ip. Income included and not included in the calculation

In June 2016, the State Duma adopted a bill amending tax code RF. Based on this, it was adopted the federal law dated July 3, 2016 No. 243-FZ, the provisions of which will come into force on January 1, 2017. Article 2 of the Law made significant amendments to the limits limiting income for the application of the simplified taxation system.

At what revenue limit will it now be possible to switch to the simplified system? How will the 2017 income limit change for those who already apply the simplified tax system? Can they adopted by law innovations to influence “simplified” activities now, and how can simplifyers retain their right next year? We will try to answer the questions asked in this article.

What will change for the simplified tax system in 2017

Changes in the simplified tax system will be joyful for many, since more small businesses will be able to apply the simplified tax system starting next year, and here’s why:

the income limit under the simplified tax system will roughly double from 2017 - from 60 to 120 million rubles (actually a little less, taking into account annual indexation),
the maximum revenue of legal entities for 9 months of the year in which an application to switch to the simplified system is submitted will also increase and become equal to 112.5 million instead of 45 million rubles. At first it was assumed that it would be 90 million rubles. (Federal Law No. 243-FZ of July 3, 2016), and then the amount was increased additionally to 112.5 million (Federal Law No. 401-FZ of November 30, 2016),
for organizations, the permissible residual value of fixed assets will increase from 100 million to 150 million rubles.

But, at the same time, a “fly in the ointment” has been added: until 2020, the application of the deflator coefficient to the limits of “simplified” income and revenue for the transition to the simplified tax system will be suspended. That is, in fact, the limit amounts will not double, but slightly less.

The deflator coefficient helps to increase the existing income limits quite significantly. Now it is equally valid for those who are just planning to switch to a simplified system from the new year, and for those who are already working on the simplified tax system.

STS 2016: income limit for transition

Let us remind you that you can become a simplifier only from the beginning of the next year, for which you need to submit a notice of transition to the Federal Tax Service, at the place of residence of the individual entrepreneur or at the location of the legal entity, no later than on the last day of the current year (clause 1 of Article 346.13 of the Tax Code of the Russian Federation ). But it is not enough to just declare that you have decided to change the tax regime to a simplified one, because there are still a number of restrictions and requirements that must be met.

Not everyone can switch to the simplified tax system; for example, the simplified system is not available for the following categories of taxpayers (Article 346.12 of the Tax Code of the Russian Federation):

organizations with branches,
legal entities in which more than a quarter is retained by other organizations (except for those specified in clause 14, clause 3, article 346.12 of the Tax Code of the Russian Federation),
Individual entrepreneurs and organizations paying the unified agricultural tax,
private notaries and lawyers,
pawnshops, banks, Insurance companies, investment and non-state pension funds, microfinance organizations,
professional participants in the securities market,
representatives of the gambling business,
organizations participating in production sharing agreements,
budgetary and government institutions,
foreign organizations,
private employment agencies.

To switch to a simplified regime in 2016, you must also comply with certain limits:

in terms of the number of employees - no more than 100 people, in terms of the residual value of the organization's fixed assets - no more than 100 million rubles, in terms of the level of income of a legal entity for 9 months of the year before the transition to the simplified tax system - no more than 45 million rubles.

Until the amendments to the new law come into force, the amount of revenue limiting the transition to a simplified tax system (Clause 2 of Article 346.12 of the Tax Code of the Russian Federation) must be multiplied by the deflator coefficient established by Order of the Ministry of Economic Development dated October 20, 2015 No. 772. In 2016, its value equals 1.329. As a result, we find that in order to switch to a simplified regime from January 1, 2017, the organization’s income for 9 months of 2016 should not exceed the level of 59.805 million rubles: 45,000,000 * 1.329 = 59,805,000

The composition of “transitional” income includes income determined in accordance with Article 248 of the Tax Code of the Russian Federation. These are sales revenues excluding VAT and non-operating income.

Paying single tax for imputed income (UTII) for one type entrepreneurial activity or several, the remaining types located on OSNO can be translated into simplified ones. The transfer limit is calculated in this case only based on income from activities for common system(clause 4 of article 346.12 of the Tax Code of the Russian Federation).

In the case where an organization, combining UTII with simplified taxation, decided to abandon the “imputation” and switch completely to the simplified tax system, the transition limit should be calculated based on “simplified” income. Income from “imputed” activities is not taken into account (letter of the Ministry of Finance dated March 27, 2013 No. 03-11-06/2/9647).

Example

The activities of Alpha LLC are wholesale and retail trade. Moreover, wholesale trade is subject to income tax, and retail trade is transferred to UTII. It was decided to transfer wholesale trade to a simplified regime from January 1, 2017.

The income of Alpha LLC for 9 months of 2016 amounted to 115,000,000 rubles, including:

from wholesale trade– 55,000,000 rubles,

from retail– 60,000,000 rubles.

The amount of total income exceeds the limit for switching to the simplified tax system, but since “imputed” income is not taken into account when calculating the income allowed for the transition, we take only income from wholesale trade on the simplified tax system - 55,000,000 rubles.

The limit for switching to a simplified system from January 1, 2017, taking into account the deflator coefficient, is 59,805,000 rubles. Receipts from OSNO do not exceed this amount, which means that Alfa LLC has the right to transfer wholesale trade activities to a simplified system in 2017.

When can the new “transitional” limit of the simplified tax system of 2017 be applied?

The limit on the number of employees allowing the transition to a simplified system in 2017 will remain the same - 100 people. The residual value of fixed assets will increase from 100 to 150 million rubles, but the transitional income limit for organizations will double from 2017: from January to September inclusive, those wishing to join the ranks of simplified workers will be able to earn 112.5 million rubles, and not 45 million as now. There is no need to multiply them by the deflator coefficient, but at least, in the next three years - until January 1, 2020, this function is “frozen”.

Apply new increased limit to switch to a simplified regime is possible only from January 1, 2018. To do this, for 9 months of 2017, revenue should not exceed the level of 112.5 million rubles. And as before, this restriction will not apply to income individual entrepreneurs.

How to stay simplified in 2016

In order to “hold on” to the simplification, those who are already using it now must fulfill certain conditions. In particular, try not to exceed, when working on the simplified tax system, limit value income. In 2016, its size is 60 million rubles (clause 4 of Article 346.13 of the Tax Code of the Russian Federation), to which the previously mentioned deflator coefficient of 1.329 should be applied. As a result we get maximum amount income 79.740 million rubles:

60 000 000 * 1,329 = 79 740 000

So, in order not to “fall off” the simplified system, by the end of 2016 you can earn no more than 79.740 million rubles using the simplified tax system, and this requirement applies not only to enterprises, but also to individual entrepreneurs (letter of the Ministry of Finance dated 03/01/2013 No. 03-11-09/ 6114). As soon as the simplified person’s income goes beyond the specified revenue limit under the simplified tax system in 2016, the right to use the “simplified” special regime will be lost. You will need to pay taxes under the general taxation system from the first day of the quarter in which the limit was violated. The amount of the “income” limit is the same for both simplifiers with the object “income” and for those who charge a single tax on the difference between income and expenses.

Example

Omega LLC is engaged in wholesale and retail trade, and also provides transportation services. All trade has been simplified, and transport services are subject to an “imputed” tax. For the period from January to October 2016, income was received in the amount of 86,000,000 rubles, of which:

from wholesale trade – 36,000,000 rubles, including 800,000 rubles in October,

from retail trade – 44,000,000 rubles, including 1,000,000 rubles in October,

from transportation services - 6,000,000 rubles, including 200,000 rubles in October.

total amount Omega's income exceeds the permissible limit of 79,740,000 rubles, but revenue from transportation services must be excluded from it, since they are subject to UTII.

Income from “simplified” activities for 10 months of 2016 amounted to 80,000,000 rubles (36,000,000 + 44,000,000). The income limit allowed under the simplified tax system was exceeded in October by 260,000 rubles. Since the excess occurred in the fourth quarter, the company loses the right to use the simplified system from October 1, 2016 and automatically switches to OSNO.

To prevent this from happening to your business, you will have to monitor your income throughout the reporting quarter, checking its level with the amount of maximum revenue under the 2016 simplified tax system.

Let's consider how “simplified” income should be determined. To calculate the limit, simplifiers must take into account funds received from sales, as well as non-operating income received for taxable period from activities subject to a single tax on the simplified tax system. Income from sales includes not only cash proceeds received from the sale of own goods or for services rendered, but also income from the sale of property rights, for example, from the sale of fixed assets, land plot and so on. Payment can come in either cash or in kind(Clause 1 of Article 249 of the Tax Code of the Russian Federation).

Non-operating income is indicated in the list of Article 250 of the Tax Code of the Russian Federation, in particular they include:

income from previous years discovered in the reporting period,
positive or negative exchange rate difference formed during purchase and sale foreign currency,
income from rental property,
interest received on bank deposits, accounts, loan agreements, securities, etc., property or property rights received free of charge,
income received from equity participation in others legal entities Oh,
income from participation in a simple partnership.

When determining the maximum revenue under the simplified tax system in 2016, you need to take into account all receipts, including advances. The date of receipt of income is the day when the money was received in a bank account or cash register, or the day when property rights, other property were received, services were provided, work was performed, or when the debt was repaid in some other way (clause 1 of Article 346.17 Tax Code of the Russian Federation).

However, it is not necessary to include in income:

all receipts listed in Art. 251 Tax Code of the Russian Federation,
dividends and interest subject to income tax specified in paragraphs 1.6, 3 and 4 of Article 284 of the Tax Code of the Russian Federation,
income of individual entrepreneurs, on which personal income tax is charged at rates of 35% and 9% (clauses 2, 4 and 5 of Article 224 of the Tax Code of the Russian Federation).

All of these points must be taken into account when tracking your actual income from “simplified” activities for the tax period, so as not to exceed 79.740 million rubles of the maximum income under the simplified tax system in 2016 (letter of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 03-11-06/2/24984 ).

It is often only towards the end of the year that entrepreneurs suddenly discover that they have approached a critical point. In such a situation, it seems that the situation can no longer be saved, and the transition to OSNO is inevitable. But many may still have a chance to stick with the simplification. If you know how much money should come from buyers or clients before the end of the year, then you can try to limit how much money goes into your account or cash register.

Since the limit includes only actual receipts from simplified activities, shortly before the end of the current year it is possible to agree with buyers to postpone payment to January. So, taxable income for these amounts will appear to you only in January of the next year and will not affect the “simplified” income of the current year.

Example

The total income of individual entrepreneurs on a simplified basis from January to November amounted to 77,000,000 rubles. In December, the buyer is expected to make two payments for 2,000,000 and 1,000,000 rubles. In order not to exceed the “simplified” income limit at the end of the year, the individual entrepreneur and the buyer agreed to defer one payment in the amount of 1,000,000 until January next year. Thus, the individual entrepreneur’s income for the current year amounted to 79,000,000 rubles (77,000,000 +2,000,000). The limit for using the simplified tax system next year has been met.

There are other ways in which you can delay the receipt of revenue in the reporting year. One of them is concluding a loan agreement with the buyer. According to paragraphs. 10 p. 1 art. 251 of the Tax Code of the Russian Federation, funds received as debt are not included in the tax base. That is, in addition to the purchase and sale agreement, a loan agreement is concluded with the buyer for the same amount that he must pay you for the goods. The goods are shipped, but the money from the buyer is in this year are received not under a purchase and sale agreement for this product, but as money borrowed under a loan agreement. Under two agreements, counter obligations arise between you at the end of the year. Next year, it is necessary to offset the obligations under the purchase and sale and loan agreements with the buyer.

Example

A purchase and sale agreement for the amount of 10,000,000 rubles was concluded between Rassvet LLC and Zakat CJSC. The seller, Rassvet LLC, works on the simplified tax system, and its simplified revenue from the beginning of the year amounted to 78,000,000 rubles. In order not to exceed the annual income limit, a loan agreement was concluded with the buyer for the same amount of 10,000,000 rubles, according to which Sunset transferred the money to Rassvet. The loan amount is not included in “simplified” income, which means the annual limit will not be exceeded.

"Rassvet" shipped the goods this year, and the offset was made in January next year mutual demands between “Sunset” and “Dawn” in the amount of 10,000,000 rubles. Thus, the actual payment under the purchase and sale agreement took place in January and it will be credited to the amount of income under the simplified tax system next year.

It is also possible, instead of a purchase and sale agreement, to conclude a commission agreement with the buyer. In this agreement, the buyer will act as a customer, and you as an intermediary or commission agent. The bottom line is that only the commission will be considered taxable income, and not the entire amount you receive from the buyer. Property and cash, which the commission agent receives from the customer, are not included in the tax base for the “simplified” tax (clause 1, clause 1.1, article 346.15; clause 9, clause 1, article 251 of the Tax Code of the Russian Federation). Under the contract, the goods will be purchased with the money of the customer (buyer), but under the responsibility of the intermediary. The customer pays you a commission in an amount equal to the amount of profit you plan to receive from the transaction.

Example

Alpha LLC, working on a simplified basis, received 68,000,000 rubles in income from equipment sales in 9 months. In the fourth quarter it is planned to receive 13,000,000 rubles from the buyer. Alpha LLC purchases equipment from the supplier at a price of 10,000,000 rubles. It is planned to make a profit from the transaction in the amount of 3,000,000 rubles (13,000,000 – 10,000,000). As a result, for 12 months the income will be 81,000,000 rubles (68,000,000 + 13,000,000). With such an income, it is impossible to remain on the simplified system, since the limit will be exceeded by 1,260,000 rubles.

In order not to lose the right to the simplified tax system this year, Alpha LLC entered into a commission agreement with the buyer of the equipment. Moreover, according to the agreement, Alpha LLC, as an intermediary, must purchase equipment from the supplier for the customer, which in our case is the buyer. The equipment will be purchased under the responsibility of the intermediary and on his behalf, but at the expense of the customer (buyer). Next, the purchased equipment is transferred to the customer, and Alpha LLC receives a commission from him for its services. In numbers it looks like this:

The cost of equipment purchased from the supplier is 10,000,000 rubles.

The amount of commission for the services of the intermediary Alpha LLC is 3,000,000 rubles.

The total amount that the customer will transfer to the account of Alpha LLC is 13,000,000 rubles (10,000,000 + 3,000,000).

According to Art. 251 of the Tax Code of the Russian Federation, the cost of equipment purchased from the supplier (10,000,000 rubles) is not included in the tax base. The “simplified” income will include only the amount of commission from Alpha LLC - 3,000,000 rubles. The total amount of “simplified” income for the year will be 71,000,000 rubles (68,000,000 + 3,000,000). This amount does not exceed the revenue limit under the simplified tax system for 2016, which means Alpha LLC will remain on a simplified basis next year.

Let us say right away that it is still not worth abusing the conclusion of such agreements as in the last two examples. There is a risk that the tax authorities will desk audit Certain questions will arise, and they will consider your actions to be concealing proceeds. The more carefully contracts are drawn up and all conditions are spelled out, the higher the chance that inspectors will not reclassify them as purchase and sale agreements.

Simplification limit for 2017

Next year, it will become easier for many to stay on the simplified tax system - the income limit under the simplified tax system in 2017 will increase for all taxpayers from 60 to 120 million rubles. As in the case of the “transitional” limit, no coefficients will be applied to this amount until 2020, that is, in fact, the amount of allowable “simplified” income compared to 2016 will not double, but only by 40.260 million rubles ( 120,000,000 – 79,740,000).

You can focus on the new threshold of 120 million rubles, starting from January 1, 2017; in 2016, the income limit of the simplified tax system remains the same - 60 million rubles, multiplied by the deflator coefficient.

Example

The simplified organization Aktiv LLC provides transport services. In 2016, she received income in the amount of 79,500,000 rubles.

The maximum amount of revenue that can be earned from simplified taxation in 2016 is 79,740,000 rubles (60,000,000 rubles multiplied by a deflator coefficient of 1.329). In our case, Aktiv LLC fits into the limit and can continue to operate under a simplified regime in 2017.

Let’s assume that income from the “simplified” activities of “Aktiva” will increase next year and amount to 125,000,000 rubles. The “income” limit of the simplified tax system for 2017 is set at 120,000,000 rubles. No coefficients or indices are applied to this amount. This means that Aktiv LLC will exceed the maximum permissible level of revenue for further application of the simplified tax system and will have to switch to the general taxation system.

Along with the proud title of “entrepreneur”, you have new responsibilities in terms of paying taxes, filing reports and complying with other legal requirements. How not to get confused in the legislation and not make mistakes? This instruction, I hope, will help a “young” entrepreneur not to get confused and self-organize at the initial stage. Consider a situation where:

An individual entrepreneur works independently without the involvement of employees;
Payment for the individual entrepreneur's services is transferred to the individual entrepreneur's account (the individual entrepreneur does not accept cash and does not need to use cash register systems);
The turnover of an individual entrepreneur is far from the limit, exceeding which deprives the individual entrepreneur of the right to apply the simplified tax system.

If, at the end of the reporting (tax) period, the “simplified” person exceeds the income limit of 150 million rubles, he will lose the right to apply the simplified tax system (clause 4 of article 346.13 of the Tax Code of the Russian Federation).

1. What taxes does the individual entrepreneur pay?

In fact, the simplified tax system (tax base - income) seems to be one of the simplest taxation systems. The individual entrepreneur requires a minimum of effort in keeping records and calculating taxes.

An individual entrepreneur who has chosen the simplified tax system (tax base is income) pays the simplified tax system at a rate of 6% (a subject of the Russian Federation may reduce it for some types of activities). In this case, the individual entrepreneur is exempt from personal income tax payment in terms of income from business activities, VAT and property tax (with the exception of real estate, which are subject to property tax in a special manner, based on their cadastral value). The individual entrepreneur does not keep accounting records.

In order to calculate the taxable amount of income, individual entrepreneurs are required to keep records of income in the book of income and expenses of organizations and individual entrepreneurs using the simplified taxation system (Article 346.24 of the Tax Code of the Russian Federation). The form of such a Book is approved by Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n. The book is a register of documents on the basis of which the amount of income is determined. The book also records the payment of insurance premiums, which reduces the amount of tax. The main source of data for filling out the Book of our young entrepreneur is the current account statement for the corresponding period.

BCC according to the simplified tax system “income” 6% - 18210501011011000110.

A template for filling out a payment order can be generated using the service on the nalog.ru website: https://service.nalog.ru/payment/payment.html. The payer needs to select the type of payment and the service will offer KBK.

In addition, the individual entrepreneur must pay for himself the amounts of insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund of the Russian Federation:

1) insurance premiums for mandatory pension insurance in an amount determined in the following order:

- if the amount of the payer’s income for billing period does not exceed 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period of 2018, 29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020;

- if the payer’s income for the billing period exceeds 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period of 2018 (29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020) plus 1.0 percent of the payer’s income exceeding 300,000 rubles for the billing period. In this case, the amount of insurance contributions for compulsory pension insurance for the billing period cannot be more than eight times the fixed amount of insurance contributions for compulsory pension insurance established by paragraph two of this subclause (26,545 * 8 = 212,360 rubles);

2) insurance premiums for compulsory health insurance in a fixed amount 5,840 rubles for the billing period of 2018, 6,884 rubles for the billing period of 2019 and 8,426 rubles for the billing period of 2020.

The entire amount is recognized as a fixed payment: 26,545 + 1% of the excess amount of 300,000 + 5,840.

The amounts of insurance premiums for the billing period are paid by individual entrepreneurs no later than December 31 of the current calendar year. Insurance premiums calculated on the amount of the payer's income exceeding 300,000 rubles for the billing period are paid by the payer no later than July 1 of the year following the expired billing period.

The amount that must be paid by the end of the year can be paid in full at once or transferred in installments. For example, once a quarter in an amount related to the current quarter.

If our individual entrepreneur was not registered from the beginning of the year, then he needs to pay insurance premiums in a smaller amount, namely, in proportion to the days from the date of registration of the individual entrepreneur until the end of the year.

For example, an individual entrepreneur registered on February 20. Therefore, the period from the date of registration to the end of the year is 10 months and 9 days. The amount of the insurance premium for the period until December 31 will be:

Amount for 10 months = (26545 5840) *10/12 = 26,987.50 rubles.

Amount for 9 days of February = ((26545 5840)/12) * 9/28 = 867.46 rubles.

Total = RUB 27,854.96

BCC of a fixed contribution to OPS - 182 102 02140 06 1110 160.
BCC of a fixed contribution for compulsory medical insurance - 182 102 02103 08 1013 160.

2. How to determine the amount of income that is included in the tax base

For purposes of calculating “simplified” tax, income is considered received on the date on which you actually received the money (for example, into a bank account). This method of recognizing income is called cash. This means that the amount of the prepayment received by the individual entrepreneur is included in the amount of taxable income. If the contract is terminated and the advance received must be returned, the amount of the refund is reflected in the Income and Expense Book with a “-” sign in the period in which the refund was made.

However, according to the Ministry of Finance of the Russian Federation, if the advance payment (prepayment under the contract) is returned to the buyer (customer) in a tax period in which the “simplified person” had no income, then the tax base by the amount of the advance cannot be reduced (Letters of the Ministry of Finance of Russia dated July 30, 2012 N 03-11-11/224, dated 07/06/2012 N 03-11-11/204). Those. at the end of the year the amount of income cannot be< 0 в результате отражения операций по возврату авансов.

Good news! Not all deposits of funds are subject to reflection in the income book and inclusion in tax calculations. In particular, the following transfers are not included in taxable income:

Funds received under credit or loan agreements, as well as funds received to repay such borrowings;
Income taxed under other tax rates(dividends, bond coupons, etc.);
Income taxed under other tax systems (personal income tax, UTII, patent, etc.);
Receipts that are not inherently income: funds received upon return of defective goods, funds mistakenly transferred by the counterparty or mistakenly credited by the bank to the taxpayer’s current account, etc.

An example of reflecting income in a book:

			Income taken into account	Costs taken into account when calculating tax base

	20.03.2018 № 3	Prepayment under agreement dated March 20, 2018 No. 1
	25.03.2018 № 4	Prepayment under agreement dated March 25, 2018 No. 2
	26.03.2018 № 5	Prepayment under agreement dated March 26, 2018 No. 3
Total for the first quarter
	Date and number primary document		Income taken into account when calculating the tax base	Costs taken into account when calculating the tax base

	09.04.2018 № 10	Prepayment under agreement dated 04/09/2018 No. 4
	22.04.2018 № 6	Refund of prepayment due to termination of contract dated March 20, 2018 No. 1
Total for the second quarter
Total for the half year

3. When to pay tax

The tax at the end of the year must be paid by the entrepreneur to the budget no later than April 30 of the following year (a different deadline is established for organizations).

During the year, the individual entrepreneur must pay advance payments - no later than the 25th day of the month following the reporting period.

If the last day of the tax payment (advance payment) deadline falls on a weekend and (or) a non-working holiday, transfer the tax ( advance payment) must be no later than on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

4. How to calculate the payment amount

Advance payments are calculated on the basis of income received for the corresponding reporting period on an accrual basis.

Advance payment = tax base for the reporting period on an accrual basis * 6%.

Payment amount at the end of the reporting period = Advance payment at the end of the reporting period - insurance premiums paid for the reporting period - advance payments paid earlier in the current year.

The tax amount at the end of the year is calculated as follows:

Tax to be paid additionally (refunded) = Tax base for the year * 6% - paid insurance premiums for the tax period - advance payments paid earlier in the current year.

Example

Individual entrepreneurs apply the simplified tax system with the object of taxation “income” with a general tax rate at this object at the rate of 6%. Has no hired workers. Over the past year (tax period), the individual entrepreneur received income in the amount of 720,000 rubles.

Month	Income, rub.	Reporting (tax) period	Income for the reporting (tax) period (cumulative total), rub.
January		I quarter
February
March
April		Half year

June
July		9 months
August
September
October
November
December

In the specified tax period, the individual entrepreneur paid insurance premiums for himself in the amount of:

— 4,000 rub. — in the first quarter;

— 12,000 rub. - within six months;

— 20,000 rub. — within 9 months;

— 28,000 rub. - during a year.

Note: the amounts of insurance premiums in the example are indicated in abstract terms!

Solution

Based on the results of the 1st quarter, the advance payment will be:

72,000 rub. x 6% = 4,320 rub.

This amount is reduced by insurance premiums paid in the first quarter.

4,320 - 4,000= 320 rub.

The amount due for tax payment according to the simplified tax system based on the results of the 1st quarter by the deadline of 25.04. will be 320 rubles.

2. Based on the results of the six months, the advance payment will be:

288,000 *6% = 17,280 rub.

This amount is reduced by insurance premiums paid during the six months:

17,280 - 12,000 = 5,280 rubles.

Payment due July 25. will be 5,280-320=4960 rubles.

3. Based on the results of 9 months, the advance payment will be:

504,000×6% = 30,240 rub.

This amount is reduced by insurance premiums paid within 9 months:

30,240 - 20,000 = 10,240 rubles.

Payment for 9 months due October 25. will be 10,240 - 320 - 4960 = 4,960 rubles.

4. Tax calculation at the end of the year:

720,000 rub. x 6% = 43,200 rub.

This amount is reduced by insurance premiums paid during the year:

43,200 - 28,000 = 15,200 rubles.

This result is reduced by advance payments paid at the end of the first quarter, half year and 9 months:

15,200 - 320 - 4960 - 4960 = 4960 rubles.

Thus, at the end of the year (due April 30 of the next year), the tax payable will be 4,960 rubles.

If in the first quarter of 2019 an individual entrepreneur pays additionally to the budget the amount of insurance premiums for 2018, which is calculated as 1% of the amount of income exceeding 300,000 rubles, then such payment of contributions will reduce the amount of the simplified tax system for the 1st quarter of 2019.

5. Nuances of calculation and recognition of “deductions” in the form of insurance premiums paid for oneself

1) Individual entrepreneurs who do not make payments to individuals who have paid insurance premiums, calculated as 1% of the amount of income exceeding 300 thousand rubles at the end of the billing period (calendar year), have the right to take into account the specified amounts of paid insurance premiums when calculating the tax in that tax period (quarter) in which their payment was made. Letter of the Federal Tax Service of Russia dated October 31, 2014 N GD-4-3/22601@.

If the amount of insurance premiums is greater than the amount of tax (advance tax payments) paid in connection with application of the simplified tax system, then the tax (advance tax payment) in in this case not paid. Transferring to the next tax period part of the amount of the fixed payment not taken into account when calculating (reducing) the amount of tax paid in connection with the application of the simplified tax system due to the insufficiency of the amount of calculated tax is not provided. This means that if, for example, the payment under the simplified tax system was 10,000 rubles, and insurance premiums were paid for 13,000 rubles, then you do not need to pay the simplified tax system, but the difference is 3,000 rubles. is not compensated in any way.

2) According to paragraphs. 1 clause 3.1 art. 346.21 of the Tax Code of the Russian Federation, the amount of tax (advance payment) under the simplified tax system for the tax (reporting) period can be reduced by the amount of insurance premiums that have been paid within the calculated amounts. But we are not talking about calculation in this period. Those. contributions can be calculated for previous periods, but paid in the current one. Based on this, for the amounts of insurance premiums paid in the tax (reporting) period that exceed the calculated ones, the “simplifier” with the object “income” does not have the right to reduce the amount of tax (advance payment) for the corresponding period.

The overpaid amount of insurance premiums can be taken into account as a tax reduction in the tax (reporting) period in which the tax authority decided to offset the overpayment of insurance premiums against future payments (Letter of the Ministry of Finance of the Russian Federation dated 02/20/2015 N 03-11-11/ 8413).

6. What reports should an individual entrepreneur submit and where?

1) The individual entrepreneur submits a declaration to the tax authority at the place of his registration by April 30 of the year following the tax period. The declaration form was approved by Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/99@.

For failure to submit a return on time, the tax authority has the right to:

- impose a fine in the amount of 5% of the amount of tax not paid within the period established by the legislation on taxes and fees, subject to payment (additional payment) on the basis of this declaration, for each full or less than a month from the day established for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles;

— suspend operations on the taxpayer’s account.

In order to confirm the amounts indicated in the declarations, the individual entrepreneur keeps records of income in the book of income and expenses. The tax authority may request this book upon request during a desk and tax audit.

2) Payers who do not make payments to individuals are exempt from the obligation to submit calculations for insurance premiums.

3) Individual entrepreneurs are required to submit statistical reports to statistical authorities. All forms of statistical reporting can be found on the official website of Rosstat www.gks.ru in the section “Forms of federal statistical observation”; it contains, among other things, the “Album of federal statistical observation forms, the collection and processing of data on which is carried out in the system Federal service state statistics for 2017." The List of federal statistical observation forms for 2017 is published in the same section.

In addition, in order to promptly inform business entities about their submission of forms statistical reporting An information retrieval system is located on the Rosstat Internet portal at statreg.gks.ru. You can get into it from home page website through the section "Information for respondents"/"List of respondents in respect of whom federal statistical observations are carried out." After specifying the OKPO code, or INN, or OGRN and entering the security code, a list of forms to be submitted by the organization will be compiled.

If the organization is not on the list published on statreg.gks.ru, penalties under Art. 13.19 of the Code of Administrative Offenses of the Russian Federation do not apply, except in cases where the respondent was informed (including in writing) about the conduct of federal statistical observation in relation to him according to specific forms of federal statistical observation, mandatory for submission.

Screenshots can be evidence of the absence of a respondent from the list, provided that they contain certain data: the date and time of receipt of information from the Internet site, data about the person who displayed it on the screen and subsequently printed it, data about the software and computer equipment used, name of the site, belonging to the applicant. In this situation, screenshots can serve as supporting documents.

4) According to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation information on the average number of employees for the previous calendar year organizations (individual entrepreneurs who attracted specified period employees) are submitted no later than January 20 of the current year. Thus, until the individual entrepreneur has attracted hired workers to work, there is no need to submit a report on the average headcount.

When engaged in business, an individual receives certain income in the form of revenue for goods sold or services provided; in addition, he incurs expenses when purchasing necessary materials or products for the purpose of sale; in any case, he has a constant turnover of funds.

Based on the volumes received, the entrepreneur will be able to use one of the available forms of taxation:

The general taxation option obliges you to pay taxes on income individuals, value added tax of 0 – 18% and on real estate. the pros and cons of OSNO are discussed in detail;
The simplified tax system is the best option for a small business, as it has gentle conditions; according to its terms, it is necessary to contribute 6% of the total income of the enterprise or 15% of its profit;
– in this case, the size of contributions is affected by the type of activity. The system is not intended for all types of small businesses; payments occur once a year.

Other types of taxation are applied in the case of engaging in a special type of activity, for example, agriculture.

You will learn how individual entrepreneurs submit their reports to the simplified tax system depending on turnover in this video:

Annual income limit

According to the Tax Code of the Russian Federation, each type of taxation is available for a certain amount of turnover.

The amount of income of an individual entrepreneur on a patent basis

If this option is used, the entrepreneur’s total revenue from all types of activities for a maximum year should be 60 million rubles.

If the established threshold is exceeded, the entrepreneur has the right to choose a simplified or general form payment of tax. He will be able to switch to any of these forms of taxation from the first days of the new tax period.

Important: business owners have been given the right to choose the best option for themselves since 2017; before that, they were simply automatically transferred to the general tax payment system.

Maximum revenue with simplification

According to the innovations in Art. 346.12 of the Tax Code of the Russian Federation, an entrepreneur using a simplified tax system from 2018 has the right to earn 150 million rubles per year. Features of using the simplified tax system for LLC are considered.

According to the rules of the simplified system, tax payment can be made in one of 2 options:

Payments from income in the amount of 6%.
Payments from income minus expenses; to use this option, you must thoroughly understand the current scheme.

In this case, the following formula is used: Revenue – enterprise expenses * 15%.

It should be remembered that in some regions this interest rate it may be different, for example, in St. Petersburg it is 10%.

Important: if income minus expenses is 0, you will have to make a payment in the amount of 1% of the amount of revenue in any case.

Comparative characteristics IP and LLC.

Since the main task of simplification is to reduce tax burden on the shoulders of medium and small businesses, it is necessary to comply with the established limits; if they are exceeded, the enterprise will automatically be transferred to the general taxation system or to UTII when using the following types of activities:

Retail sales of products;
Services in the field of premises renovation;
Machine washing and maintenance;
Treatment of animals and birds;
Advertising agencies;
Transport movement of people and goods;
Hotel or hospitality business;
Providing space for retail and parking.

Important: in order to meet the period for switching to UTII, you must submit an application within 5 days from the end of the quarter according to the simplified tax system. In this case, the transfer will be performed from the beginning of the period in which the limit was exceeded.

In the event of a transition from any regime to a simplified one, it is necessary to track the amount of the balance of basic income, since in 2018 it should not exceed 150 million rubles.

The transition is possible from the new year and the specified volume must be observed. If the company is already operating on the simplified tax system, the balance of funds still needs to be taken into account, since it should not exceed the specified figure.

Comparison of working capital by special modes

Restrictions	OSN	simplified tax system	Patent
By turnover	None	150,000,000 rubles	60,000,000 rubles
By fixed assets	None	150,000,000 rubles	Absent
By number of personnel	None	100	15
By type of activity	None	Law offices, casinos and pawn shops	According to Art. 346.43 of the Tax Code of the Russian Federation exists a large number of restrictions
Taxes	Income tax – payments on insurance premiums in the amount of 30%, added value will reach from 0 to 18% depending on the type of activity used, plus fees on real estate	Income tax 6% or income minus expenses 15%	6% of the possible level of annual income existing in a certain type of activity according to the law

Turnover at UTII

In the process of applying this taxation option, there is no limit on revenue, but there are other restrictions that must be observed:

The average number of staff is up to 100 people;
Participation in other enterprises up to 25%.

Besides:

The enterprise must be one of the largest;
Only permitted activities are used;
In this case, the activity takes place within the framework of a simple partnership or trust management;
The taxpayer pays a single agricultural tax.

Basic taxation systems.

The trading area for retail trade should not exceed 150 square meters. meters;
Quantity vehicle in case of transportation of goods and passengers should not exceed 20 units.

Important: in case of violation of one of the restrictions during the year, the enterprise is automatically transferred to the simplified tax system; the ability to switch to the simplified tax system is only permissible from the new tax period when submitting an application to the tax office.

Important: in this case, in imputation, the actual income for calculating the tax does not matter; here the estimated income established by the state is taken into account.

Apart from this there is no payment:

personal income tax;
and property.

Options for maintaining benefits if the limit is exceeded

Important: to maintain benefits when the limit is exceeded, it is necessary for the organization to conduct several types of activities simultaneously.

In this case, it is permissible to use a different tax regime for each type of activity, then income for each type of activity will be taken into account separately, which will help to stay within the limit and not exceed it.

Conclusion

The entrepreneur’s turnover, if exceeded, does not leave the opportunity to use the desired type of taxation, however, such changes are also an important event, even with the existing inconveniences, since they indicate an increased amount of income and the transition of the business to new round development.

Various variations of the simplified tax system are intended for individual entrepreneurs and small organizations whose income is not yet very large.

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That is why there are restrictions on the use of this tax regime. If the mandatory conditions are not met, the use of the simplified tax system is simply impossible.

If an individual entrepreneur or legal entity violates current legislature, then serious fines will be imposed on him.

What you need to know

The simplified taxation system (STS) is a special regime that allows you to reduce mandatory taxes.

It is intended for use by small and medium-sized businesses. Important feature This system is easy to maintain accounting (tax and accounting).

The simplified taxation system is approved for use by those in force in Russian Federation legislation - .

The simplified tax system is also covered in sufficient detail in the Tax Code of the Russian Federation.

Conditions for transition to simplification

There are two ways to start using the simplified taxation system:

It is very important that the taxpayer meets all mandatory requirements. This applies to the following indicators:

maximum income;
maximum number of employees;
maximum amount of remaining funds.

If the total number of employees is more than 100 people, then the organization or individual entrepreneur does not have the right to apply the simplified tax system.

Also, if a certain income value or fund balance is exceeded, it is impossible to use the simplification.

There is also a restriction on the use of the simplified tax system if:

the organization and individual entrepreneurs have branches, representative offices (the number is not important);
The enterprise is a payer of the Unified Agricultural Tax.

There are some qualitative restrictions regarding the transition to simplification. In accordance with the simplified tax system, organizations of the following types cannot use:

budget and government;
microfinance companies, as well as those conducting banking activities;
insurers;
pawnshops and non-state pension funds, professional participants securities market;
engaged in the production and sale of excisable goods, mining;
those involved in organizing gambling;
lawyers, law offices and notaries, as well as other persons engaged in private practice;
Individual entrepreneurs, as well as all kinds of organizations that have switched to the Unified Agricultural Tax;
foreign residents;
legal entities in which the share of participation of other companies is more than 25%.

Normative base

The basis for switching to the simplified tax system and its use is normative base, designated in Federal laws, as well as

Tax Code of the Russian Federation. Thus, the procedure for calculating the tax base is indicated in:

Deadlines for submitting notification of the transition to a simplified taxation system, as well as many others important points are discussed in .

It is important to remember that the submission of this statement can be carried out only after October 1 of the year preceding the period of commencement of use of the simplified tax system.

If an enterprise has not notified the tax service about the transition to a simplified taxation system, then it has no right to use it.

After the relevant authorities are notified of the legal entity’s transition to a different regime, the tax office will send a kind of “permission” in writing. And then, starting next year, an enterprise can legally use the simplified tax system.

If the need arises, a legal entity has the right to demand from tax service documentary evidence of the use of the simplified taxation system. Such confirmation is often required by various counterparties.

The basis for providing tax confirmation of this type is. It is advisable to submit the request for notification at the same time as the application itself.

According to the application of the simplified tax system, an individual entrepreneur or organization is completely exempt from the obligation to pay income tax (exceptions are indicated in). Also, from January 1, 2020, simplifiers have an obligation to pay property tax.

Individual entrepreneurs, when using the simplified tax system, do not have to pay personal income tax (exceptions are indicated in). But this applies to income that was received within the framework of “simplified” activities.

Maximum amount of income under the simplified tax system in 2020

The maximum income under the simplified tax system 2020 for individual entrepreneurs is of greatest importance. Since exactly according to this indicator the state evaluates various legal entities and individual entrepreneurs.

The profitability of an organization makes it possible to classify as accurately as possible the scale of its activities and the admissibility of using a simplified taxation system.

There are some nuances regarding income accounting. Since the Tax Code of the Russian Federation does not contain provisions indicating those funds that must be taken into account.

There are only clarifications regarding organizations that have already switched to the simplified tax system.

Therefore, you just need to make sure that the conditions related to the size of the transition amounts are met. They are established by Chapter No. 26.2 of the Tax Code of the Russian Federation.

During the transition

When switching to a simplified taxation system, the requirements of clause 2 of Article No. 346.12 must be met.

According to it, a transition to the simplified tax system is possible only if, based on the results of conducting commercial activities during the 9 months before the transition (before January 1), income did not exceed the amount of 45 million rubles.

It is important to remember that when calculating income in this case, a special deflator coefficient is used.

Order No. 652 dated September 7, 2013 established a new deflator coefficient; it has been used since 2020 in order to implement the provisions of Chapter No. 26.2 of the Tax Code of the Russian Federation. It is equal to 1.067.

If we take into account when calculating this moment, then the actual amount at which the transition is possible is slightly more than 45 million rubles. It is: 45 million rubles × 1.067 = 48,015 rubles.

For legal entities

There are some peculiarities when taking into account the amount of income concerning organizations switching to the simplified tax system from “imputation” - when “general regime” income is simply absent.

In this case, it is necessary to exclude “imputed” income from the amount. The reason for this is:

clause 4 of article No. 346.12 of the Tax Code of the Russian Federation;

If any errors occur in the calculations, the tax authority may refuse to switch to the simplified tax system.

If for some reason the permit is issued, but the conditions for the transition are not met or are hidden, then in such a situation legal entities may have quite serious problems with the law.

For individual entrepreneurs

The maximum amount of income under the simplified tax system in 2020 has changed for individual entrepreneurs. Currently, the following restrictions apply to individual entrepreneurs:

If any conditions specified in the Tax Code have been violated, then from the next quarter swelling should be carried out according to general scheme taxation.

Individual entrepreneurs should remember that concealing income is a serious crime for which they will have to be held accountable.

Features under conditions

The scheme for using the simplified taxation system varies greatly depending on many factors.

It works differently for the following organizations:

there are no hired workers;
hired workers are present on staff.

Without employees

Individual entrepreneurs working without employees should remember some of the features of using the simplified tax system.

This is especially important when submitting reports to the Federal Tax Service Inspectorate:

must be filed no later than April 30 of the year following the reporting period;
when using the simplified tax system without employees, it is necessary to apply.

Moreover, KUDIR can be operated manually, on on paper, and in in electronic format. Previously, there was a need to certify it to the Federal Tax Service. Since 2013 this is no longer required.

There are also some nuances regarding the payment of taxes and contributions:

If the income does not exceed 300 thousand rubles, then contributions to various funds must be made no later than April 1 of the year that follows the expiring tax period.

Hello! In this article we will talk about the limits that allow you to apply the simplified tax system from 2018.

Today you will learn:

What are the limits for entrepreneurs on the simplified tax system;
Which profit items are classified as “simplified” income;
In what cases is the right to use the simplified tax system lost;
How to switch from simplified tax system to OSN.

Usn and benefits for business

It is beneficial to use the simplified tax system to run your business, and therefore this taxation system is widespread among individual entrepreneurs and legal entities. It has several advantages that set it apart from other taxation methods.

Before you start using the simplified tax system, you have the right to choose one of two tax rates:

6%, if your activity contains income items and minimizes expenses (in this case, the entrepreneur pays only 6% of the profit amount);
15% if the company has both income and expenses (first the difference between the profits and expenses received for the year is calculated, and then 15% is deducted from the amount received - this is the tax payable).

These rates can be differentiated in different regions and reduced to a minimum of 1% for some types of activities.

Business owners using the simplified tax system pay only one tax instead of:

Income tax (for founders of organizations);
personal income tax;
VAT (although there are exceptions. For example, if you enter into a transaction with non-residents, you are still required to pay VAT).

On the simplified tax system it’s enough simplified system reporting: paying a single tax makes running your business easier.

There are also the following features for companies using the simplified tax system:

You can transfer the payment of insurance premiums to expenses, transport tax and other expenses (for the simplified tax system with a tax rate of 15%);
The simplified tax system does not limit a company from having a representative office.

What are the restrictions on working with the simplified tax system?

There are plenty of advantages to working with the simplified tax system. To prevent this tax collection system from developing into the only one used by taxpayers and from becoming the subject of various frauds, the state has developed special limits.

They limit activities on the simplified tax system according to various indicators. If these indicators are outside the norm, then you do not have the right to apply the simplified tax system.

Such limits include:

The residual value of those fixed assets that are on the balance sheet of the enterprise cannot exceed 150,000,000 rubles;
To switch to the simplified tax system from the new year (in 2019), your income for 9 months current activities must not exceed the mark of 121,000,000 rubles;
In order not to lose the opportunity to practice the simplified tax system in 2018, your total annual income cannot exceed 150,000,000 rubles.

As you can see, the limits, compared to 2017, remained the same, which will allow more entrepreneurs to remain on the simplified tax system.

However, the deflator coefficient in 2018 was also changed, as in previous years, amounting to 1.481. It is a special index that increased annually possible income according to the simplified tax system and income for the transition to the simplified tax system.

For example, in 2016 the index rate was 1.329. This means that the amount of approved income for 2016 increased from 60,000,000 rubles to 1.329*60000000 = 79,740,000 rubles. And the amount for switching to the simplified tax system increased from 45,000,000 rubles to 1.329 * 45,000,000 = 59,805,000 rubles.

In 2017, the deflator stopped changing. Restrictions on its use have been introduced for the next three years, until 2020. This means that the approved income limit will not be indexed, and its value will remain unchanged for three years.

It is important to take into account that restrictions on joining the ranks of the “simplified” are associated not only with the company’s income. If your company employs more than 100 people, you will not be able to apply the simplified tax system even if you comply with the amount of income.

Income limit

There is a limit of 150,000,000 rubles, which applies to the annual income of an individual entrepreneur or company. This means that exceeding this mark by at least a ruble during a quarter, half a year or at the end of the year excludes you from the ranks of the “simplified”.

If the income exceeds 150,000,000 rubles, then you switch to OSN from the quarter in which the large income was received.

It also happens that the entrepreneur did not notice how the amount of income exceeded the approved amount. This should not be allowed. Check your income every three months so as not to miss the moment of leaving the simplified tax system.

If you, having lost your right to the simplified tax system, did not notify the tax office about this, then get ready to pay the following fines:

200 rub. for failure to provide notification that you no longer apply the simplified tax system (Article 126 of the Tax Code);
5% of the tax amount recorded according to the declaration on OSNO. Penalties will be accrued from the first day following the month established for submitting the declaration (Article 119 of the Tax Code);
1000 rub. for failure to submit a declaration.

There will be no penalties for the unpaid amount of tax; the tax office will only charge you a penalty for late payment.

If you notice that your income is becoming “critical”, that is, approaching the threshold of 150,000,000 rubles, and you do not want to switch to the simplified tax system, there are several ways to stay on the simplified tax system.

You can:

Prevent revenue from flowing in last quarter or accept only those funds that will not exceed the revenue limit (if you know in advance what transactions your company will have with counterparties, try to transfer the profit on them to the next year);
Draw up a loan agreement(if you have shipped the products to the buyer, then you can receive money from him as a loan repayment. That is, you issue a conditional loan to your business partner, which he pays for the delivery. Loans are not counted as income on the simplified tax system, and therefore the amount of profit will not increase the limit turnover by income);
Draw up a commission agreement(for services performed in favor of your counterparty, you can take a commission as an intermediary. Commissions under such an agreement are also not taken into account in the company’s income).

If you want to switch to the simplified tax system from another taxation system, then your income for the previous three quarters should not exceed 121,000,000 rubles. Let's repeat this rule relevant only for LLC.

Is your income less? Then the simplified tax system will definitely suit you. In this case, go to new way You will be able to pay taxes no earlier than next year. You will not be able to use this right in the current reporting period.

The activities of the simplified tax system do not provide for a limit on expenses. The only exception is the types of expenses themselves, which are classified as such according to the law.

What income can be taken into account under the simplified tax system?

Any commercial activity implies the receipt of amounts of income. However, not every profit can be taken into account as income.

Tax legislation classifies the following amounts as income:

From sales (revenue in monetary terms, which is received from the sale of your own products or the sale of property rights of the company (for example, you found a buyer for equipment or a plot of land. In this case, payment can even be made in kind));
Non-operating: - income from past activities reporting period that you have discovered now; - purchase and sale of foreign currency (both positive and negative differences in price are taken into account); - amounts received from renting out real estate; - income from deposits, securities; - property rights that you have acquired free of charge; - profit from owning shares in other organizations;
Income on the simplified tax system must be taken into account in KUDiR at the time the funds are received in the company's current account or cash register.

At the same time, there are company incomes that are not taken into account when calculating the limit on the simplified tax system.

These include:

Mortgaged property;
Contributions to the authorized capital;
Contributions to compensation funds;
Grants;
Foreign investment (provided it is spent within one year);
The difference formed during the revaluation of shares;
Compensation from insurance companies or by court order to the injured party;
Fines paid to the organization;
Some dividends from which income tax is written off;
Winnings (for individual entrepreneurs);
And others, indicated in articles 224, 251 and 284 of the Tax Code of the Russian Federation.

We take into account the cost of fixed assets

The simplified tax system is suitable only for those individual entrepreneurs and organizations whose residual value of fixed assets does not exceed 150,000,000 rubles. This value is calculated according to accounting standards.

The fixed asset limit should be monitored not only by those organizations that are on the simplified tax system, but also by those that plan to switch to this system taxation. The latter needs to calculate the price of assets as of December 31 of the year preceding the transition to the simplified tax system.

If the OS value limit is exceeded, this will become an obstacle to the application of the simplified tax system.

When the residual value exceeds set limit 150,000,000 rubles, the organization is obliged to switch to OSN from the quarter in which there was an increase in the value of assets.

The Ministry of Finance does not oblige individual entrepreneurs to keep records of the residual value of fixed assets. However, as soon as an entrepreneur switches to the simplified tax system, the need to calculate the price of assets is assigned to him by law.

Loss of the right to apply the simplified tax system

From the moment the entrepreneur’s income exceeds the mark of 150,000,000 rubles in the current period (for a quarter, half a year or 9 months), the transition to OSN is mandatory.

As soon as the limit has been increased, organizations and individual entrepreneurs switch to OSN from the beginning of the quarter in which the total income exceeded 150,000,000 rubles. To understand whether you meet the limit or not, you will need to calculate your income from the first day of the reporting year.

Let's take an example of the moment an organization loses its right to the simplified tax system.

The company's income for the year was:

Amount of income for the year, including the last quarter = 162,400,000 rubles.

The legislator established that those enterprises whose income did not exceed 150,000,000 rubles can remain on the simplified tax system. In our example, the company's total income exceeded this mark. This means that starting from 01/01/2019, the organization is obliged to switch to the OSN and calculate the tax differently.

Let's switch to OSNO

Legislative norms oblige those who switched to OSNO to inform about this tax authorities within 15 days after the end of the reporting period. Once the transition has taken place, the taxpayer is obliged to pay all due taxes, as well as newly registered companies.

If an organization or individual entrepreneur lost sight of payment when switching to OSNO monthly payments, this is not a reason for penalties from the tax office. As a punishment, penalties will follow in the amount of unpaid tax.

Cashier limits for “simplified”

For every entrepreneur and company on the simplified tax system, there is a legal requirement for cash. It is expressed in the fact that the business owner is obliged to set a cash limit, which is expressed in the maximum possible amount of cash balance at the end of the day.

Inform banking organizations there is no need to report excess funds. You must calculate this value yourself and adhere to it on a daily basis.

Calculated cash limit in the following way:

It is necessary to sum up all revenue for any period, but not more than 92 days. The resulting amount must be divided by the number of days in the billing period.

Multiply the resulting value by the number of days during which the money is held at the cash desk before being deposited at the bank (usually no more than 7 days).

The amount that you calculated is the limit on your cash register.

The calculation scheme should be in the form internal documents(order or direction). It must be followed throughout the operation of the company.

If the organization has separate units, then the calculated limit should be the same for everyone. The exception is those divisions that transfer funds directly to the bank, bypassing the head office.

Source: http://kakzarabativat.ru/buxgalteriya-i-nalogi/limity-usn/

Maximum income for individual entrepreneurs under simplified rules 2018

The simplified taxation system is subject to adjustments more often than others, so the latest innovations affected the maximum turnover for individual entrepreneurs under the simplified system in 2018.

and conditions for making the transition.

What should be the main performance indicators of individual entrepreneurs, according to the new tax legislation to maintain the application of the simplified tax system?

Limits for individual entrepreneurs on the simplified tax system for 2018

Working with special mode simplified taxation in past years it was available to a limited number of entrepreneurs due to strict turnover requirements.

The new law sets the simplified tax system limit for 2018 for individual entrepreneurs based on whether the individual entrepreneur is already in a special regime or is just planning a transition:

For existing users. The maximum income of an individual entrepreneur under the 2018 simplified tax regime must be within the established annual limit - 150 million rubles. If the amount of revenue from turnover goes beyond the established maximum turnover for an individual entrepreneur, permission to work under the simplified tax system will be lost. To calculate the income received, the income displayed in the accounting book is taken into account, namely: sales income, advance payments received into the account, non-operating income.
For new members. It is possible to switch to the special mode with OSNO until January 9, 2018. Newly created companies can make the transition from the date of registration. For the transition to take place, existing entrepreneurs must meet the following criterion: the maximum revenue limit for the 3 quarters of last year is 112.5 million rubles, instead of 45 million rubles. for 2017 (59.805 million rubles, taking into account the deflator), and the functioning of the deflator coefficient is temporarily limited until 2020. Its effect remains for individual entrepreneurs on UTII and patent, but with changes: 1.868 and 1.481 instead of 1.798 and 1.425, respectively.

If the maximum turnover of the individual entrepreneur meets at the end of the year, in order to make the transition, it is necessary to notify the fiscal authorities with a statement of the established form. In other words, the notification form of transition is in effect. As before, you do not need to wait for permission.

To calculate the transitional income limit under the simplified tax system in 2018 for individual entrepreneurs, it is not necessary to multiply income by a deflator coefficient.

New form of KUDiR and introduction of a new cash register

Since the beginning of 2018, simplified individual entrepreneurs have been required to use the new KUDiR form. The changes were made by the Ministry of Finance. The new form has been supplemented with a section that displays the amount of the trade fee, which will allow the specified amount to be taken into account when calculating income tax.

The main filling rules are:

information is reflected only according to primary documentation;
every reporting year- A new book;
information about all cash transactions must be reflected in chronological order, starting on a new line;
if maintenance is carried out in electronic format, at the end of the year it must be printed, bound, numbered, signed, stamped (if available);
in the absence of turnover, a “zero” book is maintained;
certification by fiscal services is not required;
The individual entrepreneur is obliged to keep the KUDiR; if not, there is a fine of 200 rubles.

The previously adopted law on the transition to a new payment procedure and the introduction of online cash registers has been delayed again: installation has until the summer of 2019 for some categories of individual entrepreneurs: those engaged in the vending business and those without hired personnel, those working in the provision of services to the population (with the exception of public catering ) using hired labor. For entrepreneurs on UTII and patents, a benefit has been introduced that allows them to be taken into account when calculating tax payment costs that arose due to the use of the new system. Individual entrepreneurs on a simplified basis have the opportunity to apply benefits in the event combining the simplified tax system with a patent or imputation. It is allowed to take into account the costs of purchasing a cash register, fiscal drive and software with work on setting up equipment. The maximum possible amount of compensation is 18 thousand rubles.

The use and correct completion of the Income and Expense Accounting Book is mandatory criterion, exempting from accounting.

Fixed contributions for individual entrepreneurs for themselves

The simplified tax limit for individual entrepreneurs in 2018 is not the only innovation.

The system has undergone significant changes in the accrual section fixed contributions to the Funds for entrepreneurs who do not have employees, and payment for excess income received threshold value 300 thousand rubles

Their size is known and fixed until 2020. The connection with the minimum wage has been interrupted - the indicator is no longer used in calculations, which allows us to bypass the consequences of indexation.

Volume of payments for the purpose compulsory insurance will be:

RUB 26,545 - Pension Fund;
RUB 5,840 – health insurance fund.

The payment for excess income is 1% of the difference in actually earned income and is limited to 300 thousand rubles. New size The maximum possible contribution is 212,360 rubles.

It is important to know that the calculation takes into account the annual volume of income without the expenditure part, regardless of the type of simplified tax system: “income” or “income minus expenses”.

Thus, increasing income limits for individual entrepreneurs will significantly expand the number of business entities wishing to switch to simplified form taxation.

The real benefits of innovations can only be judged after several reporting periods.

But experts are already talking about possible positive consequences for the economy.

Source: https://tvoeip.ru/nalogi/sistemy/maksimalnyy-oborot-po-usn

USN 2018: important changes

The Ministry of Economic Development approved order No. 579 dated October 30, 2018, which establishes deflator coefficients for 2018, the value for the simplified tax system is 1.481.

Federal Law No. 243-FZ dated July 3, 2016 froze the coefficient for the simplified tax system until 2020.

Changing the income limit for 9 months to switch to the simplified tax system in 2018

To switch to simplified taxation system with special taxation system, you need to not go beyond a certain income limit for 9 months previous year. According to paragraph 2 of Art. 346.12 of the Tax Code of the Russian Federation, this can be done by companies whose revenue at the end of 9 months of 2017 did not exceed 112.5 million rubles.

Previously, the income threshold was calculated based on the figure of 45 million rubles. and coefficient. But since 2017, the threshold for switching to the simplified tax system has almost doubled. No changes are expected in 2018, since the deflator coefficient for the simplified tax system is frozen until 2020.

It is worth noting that these limits apply to legal entities, while they are not provided for individual entrepreneurs.

Expanding the list of income not taxed under the simplified tax system

In accordance with Federal Law No. 286-FZ of September 30, 2017, which amended the Tax Code, from January 1, 2018, there was more income that “simplified” people should not take into account.

So, they do not need to include in their income:

dividends that the organization’s participants decided not to withdraw;
assets (money, property, shares, shares, etc.) that any participant contributed as a contribution to the organization’s property.

New form of KUDiR

The new form of the income and expense accounting book was approved by Order of the Ministry of Finance of the Russian Federation dated October 22, 2012 No. 135n. It could have been used in 2017, and it was especially convenient for trade tax payers due to the simplicity of its calculation.

IN new form a new Section V has appeared “The amount of the trade fee, which reduces the amount of tax paid in connection with the application of the simplified taxation system (advance tax payments), calculated for the object of taxation from the type of business activity in respect of which the trade fee is established.”

The new section is filled out only by those who apply the simplified tax system with the object “income” and pay the trading fee.

Section V indicates: the date and number of the source document; the period for which the trade fee was paid; the amount of trade tax paid, which reduces the amount of tax paid in connection with the application of the simplified tax system (advance tax payments), calculated for the object of taxation from the type of business activity, in respect of which, in accordance with Chapter. 33 of the Code establishes a trade tax.

Expanding the list of expenses for employee training

From January 1, 2018, it became possible to take into account the new kind costs - expenses for network training of personnel (Federal Law dated July 18, 2017 No. 169-FZ).

Online learning costs include:

maintenance of the employer's premises and equipment that participate in the training;
wages;
the cost of property transferred to organize the training process;
other expenses within the framework of the agreement on online training.

Such expenses can be taken into account provided that during the tax period at least one person completed his online training, and this person concluded employment contract for a period of at least 1 year.

Extending the deadline for refunding overcharged taxes

According to the Federal Law of November 14.

2017 No. 322-FZ, the period when taxpayers can apply for a refund of excessively collected tax has been increased to three years.

Previously, the period was one month from the day the organization learned about the excessive collection or from the day on which the court decision came into force.

Updated property tax return form

From January 1, 2018, property tax payers must submit a declaration for 2017 using the updated form by March 30. It was approved by Order of the Federal Tax Service of the Russian Federation dated March 31, 2017 No. ММВ-7-21/271@.

What innovations should you pay attention to:

On title page removed the details of “M.P.” and "OKVED code"
Three lines appeared in Section 3:

001 “Property type code”: taken from Appendix No. 5 to the Procedure for filling out the calculation. For cadastral objects- code 11; for apartments and residential buildings not accounted for as fixed assets - code 13;

030 “Share in the right common property": to be filled in if there is a share together with a legal entity or individual entrepreneur;

035 “Share of cadastral value”: indicated if you own premises in a shopping or office center, but determined cadastral value just the whole building.

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Source: https://kontur.ru/articles/5048

Income limit under the simplified tax system in 2017

In June 2016, the State Duma adopted a bill amending the Tax Code of the Russian Federation. On its basis, the Federal Law of July 3 was adopted.

Article 2 of the Law made significant amendments to the limits limiting income for the application of the simplified taxation system.

At what revenue limit will it now be possible to switch to the simplified system? How will the 2017 income limit change for those who already apply the simplified tax system? Can the innovations adopted by law affect “simplified” activities now, and how can simplifiers retain their right next year? We will try to answer the questions asked in this article.

What will change for the simplified tax system in 2017

Changes in the simplified tax system will be joyful for many, since more small businesses will be able to apply the simplified tax system starting next year, and here’s why:

the income limit under the simplified tax system will roughly double from 2017 - from 60 to 120 million rubles (actually a little less, taking into account annual indexation),
the maximum revenue of legal entities for 9 months of the year in which an application to switch to the simplified system is submitted will also increase and become equal to 112.5 million instead of 45 million rubles. At first it was assumed that it would be 90 million rubles. (Federal Law No. 243-FZ of July 3, 2016), and then the amount was increased additionally to 112.5 million (Federal Law No. 401-FZ of November 30, 2016),
for organizations, the permissible residual value of fixed assets will increase from 100 million to 150 million rubles.

Usn 2016: income limit for transition

organizations with branches,
legal entities in which more than a quarter is retained by other organizations (except for those specified in clause 14, clause 3, article 346.12 of the Tax Code of the Russian Federation),
Individual entrepreneurs and organizations paying the unified agricultural tax,
private notaries and lawyers,
pawnshops, banks, insurance companies, investment and non-state pension funds, microfinance organizations,
professional participants in the securities market,
representatives of the gambling business,
organizations participating in production sharing agreements,
budgetary and government institutions,
foreign organizations,
private employment agencies.

To switch to a simplified regime in 2016, you must also comply with certain limits:

Until the amendments to the new law come into force, the amount of revenue limiting the transition to a simplified system (Clause 2 of Article 346.12 of the Tax Code of the Russian Federation) must be multiplied by the deflator coefficient established by Order of the Ministry of Economic Development dated October 20, 2015 No. 772.

In 2016, its value is 1.329.

As a result, we find that in order to switch to a simplified regime from January 1, 2017, the organization’s income for 9 months of 2016 should not exceed the level of 59.805 million rubles: 45,000,000 * 1.329 = 59,805,000

The composition of “transitional” income includes income determined in accordance with Article 248 of the Tax Code of the Russian Federation. These are income from sales excluding VAT and non-operating income.

By paying a single tax on imputed income (UTII) for one type of business activity or several, the remaining types that are on OSNO can be transferred to a simplified tax regime. The limit for the transition is calculated in this case only on income from activities on the general system (clause 4 of Article 346.12 of the Tax Code of the Russian Federation).

Source: https://spmag.ru/article/2016/7/limit-dohodov-po-usn-v-2017-godu

How to reduce simplified tax in 2018

You will need

Calculation of the amount of income and expenses received for the tax period, receipts for the payment of insurance premiums for individual entrepreneurs and for employees, declarations under the simplified tax system for past tax periods.

Instructions

The tax on the simplified tax system can be reduced by the amount of insurance premiums paid for employees and individual entrepreneurs in a fixed amount.

The contributions to be credited include amounts paid to the Pension Fund for pension and health insurance, as well as to the Social Insurance Fund for insurance in connection with illness, maternity and occupational injuries.

You can also take into account paid sick leave and expenses for voluntary insurance. This opportunity is provided for individual entrepreneurs and companies applying the tax regime “STS-income” with a rate of 6%.

Expenses under “STS-income” are not taken into account, so only the revenue received at the cash desk and into the current account is summed up. Insurance premiums accrued and actually paid in a given period are deducted from this amount.

The Tax Code provides for a limitation on tax reduction of no more than 50% for companies and individual entrepreneurs with employees. For example, the company’s revenue amounted to 4 million rubles. Thus, the single tax payable under the simplified tax system amounted to 240 thousand rubles.

Insurance premiums paid for employees amounted to 252 thousand rubles. The tax can be reduced only by 50% to 120 thousand rubles.

Individual entrepreneurs without employees can reduce the tax on insurance premiums for themselves in a fixed amount. If he has employees, then these deductions are not taken into account. IP without hired employees can reduce advance payments and annual taxes without restrictions. For example, an individual entrepreneur received an income of 290 thousand rubles in a year. The single tax amounted to 17.4 thousand rubles. (290*0.06). Insurance deductions amounted to 20.7 thousand rubles. Accordingly, there is no need to pay simplified tax, since insurance deductions higher than the calculated tax.

For “STS-income-expenses” the tax on insurance premiums is not reduced, but they can be taken into account as expenses.

The tax rate in this tax regime is higher (15%), but the revenue received when calculating the taxable base is subject to reduction by the amount of documented and economically justified expenses. Their list is strictly limited in the Tax Code.

If the business has been running for more than a year, there may be an overpayment of taxes. In order to find out its size, it is necessary to reconcile taxes, fees, fines and penalties.

Based on its results, you will be provided with a corresponding report. If you establish the fact of an overpayment, you must contact the tax office with an application for offset against future payments.

The main thing is to do this within three years after the overpayment occurs, otherwise this money will be lost. A decision on your application must be considered within 10 days.

If it is positive, you need to subtract the amount of the overpayment from the amount of the calculated tax.

If at the end of last year, a company or individual entrepreneur paid the minimum tax, they can reduce the amount of income received by the amount by which the minimum tax exceeded the calculated single tax.

This opportunity exists only when applying the tax regime “STS-income-expenses”, since other simplifiers do not pay the minimum tax. For example, income for last year amounted to 1.9 million rubles, expenses - 1.8 million rubles.

The single tax turned out to be equal to 15 thousand rubles ((1.9-1.8) * 0.15). The company had to pay a minimum tax of 19 thousand rubles (1900000 * 0.01), which exceeded the uniform one.

Accordingly, in the current year, after determining the accrued tax, she can take into account 4 thousand rubles as expenses. (19000-15000).

The tax on “STS-income-expenses” can be reduced by losses incurred in previous years. The reduction algorithm in this case will consist of two steps.

The minimum tax paid last year is initially deducted from the tax base (after all, the single tax in this case would be zero). And then you can take into account losses as expenses. For example, the company’s loss for 2012 amounted to 50 thousand rubles.

The minimum tax is 60 thousand rubles, for 2013 the loss is 70 thousand rubles, the minimum tax is 40 thousand rubles. In 2014, income amounted to 3 million rubles, expenses - 1.5 million rubles.

The tax base will be calculated as follows: (3,000,000 – 1,500,000 – 50,000 – 60,000 – 70,000 – 40,000) = 1.28 million rubles. Tax payable – 192 thousand rubles. Tax savings will be 33,000 rubles.

note

Losses from previous years can be used to reduce the single tax on the simplified tax system only when calculating the annual payment; advance payments cannot be reduced for them.

Helpful advice

If at the end of the year it is necessary to pay the minimum tax, it can be reduced by the amount of advance payments.