The simplified taxation system is a simple and accessible regime. It is aimed at reducing the number of taxes paid and reporting generated and is aimed at small businesses. Therefore, for its application, simplified taxation system limits are set for the year. In this article we will tell you what restrictions there are for using simplification and what to do if you violate them.
Simplified taxation system limits 2019
Beginning entrepreneurs and organizations know about the existence of the simplified tax system and are trying to switch to this system, because it has many advantages:
- low tax rates: 6% of income and 15% of the difference between income and expenses;
- in the regions the rate can be reduced even further: 1-6% of income and 5-15% of the difference between income and expenses;
- at the end of the year you only need to submit one declaration;
- The tax payment can be halved by the amount of insurance premiums for employees and individual entrepreneurs (or reduced tax payment completely - in case independent work Individual entrepreneurs and paying contributions “for yourself”).
Individual entrepreneurs and organizations can switch to the simplified regime upon registration by submitting a notification within 30 days. If you are already operating under a different tax regime and want to switch to the simplified tax system, you can do this only starting next year; to do this, submit an application before December 31. Organizations can combine the simplified tax system with UTII, and entrepreneurs can also combine it with the patent system.
The transition and stay on a simplified system is associated with a number of restrictions. Limits on the amounts required for application of the simplified tax system, are growing every year, which simplifies the transition to simplified and makes it more accessible. In 2019, there were no significant changes in the conditions for applying the simplified rules, so we will tell you about each of them in more detail.
Activities
Simplified people do not have the right to conduct business in all areas. For example, the simplified tax system cannot be used by pawnshops, microfinance organizations, insurers, recruitment agencies, gambling establishments and manufacturers of excisable goods.
Annual revenue
In 2019, the revenue limit for the year is 150 million rubles; this value was established in 2017 and will not be changed until 2020. This amount of revenue allows more companies to remain on the simplified system, because since 2016, the annual income limit has increased 2.5 times. Previously, the amount of income was indexed by the deflator coefficient, but in the period 2017-2020. it does not apply.
Simplified companies can conduct activities generating income of up to 150 million rubles, and not be afraid of losing the right to apply the simplified tax system. Please note that not all income received is included in the calculation.
Income included in the calculation:
- sales income;
- non-operating income;
- from the realization of rights to property;
- advances received.
Income excluded from the calculation:
- repaid loan;
- the deposit or deposit received;
- property received as a contribution to authorized capital;
- from property received free of charge;
- funds received through agency agreement;
- grants received;
- income from activities under a different taxation regime, when combining the simplified tax system with UTII or a patent.
Loan received
Simplified people who want to stay on the simplified tax system, when approaching the income limit, try to reduce it. There are several ways to do this, but they are not safe and are well known to tax authorities, so they can easily figure out such fraud. For example, it is common to draw up two agreements with a counterparty - a sale and purchase agreement and a loan. That is, payment is transferred to you in the form of a loan, and next year they offset the requirements. In this case, the tax authorities can prove that the loan is fictitious, and if, taking it into account, the income exceeds the limit, the right to use the simplified tax system will be lost.
Income limit for 9 months
The income of companies planning to switch to the simplified tax system from 2019 should fit into the amount of 112.5 million rubles for the first 9 months of last 2018. It is possible to get around this limitation by transferring income to the 4th quarter, because in in this case Annual income is not important, only income for the first 9 months is taken into account.
An entrepreneur can become a simplistic person no matter how much income he makes. This rule applies only to organizations, it does not apply to individual entrepreneurs. But when applying the simplified tax system, an individual entrepreneur must ensure that his income for the year does not exceed 150 million rubles, otherwise he will have to return to general mode.
Residual value of fixed assets
For the transition and application of the simplified tax system, there is a condition that limits the residual value of fixed assets to 150 million rubles. An organization that has fixed assets with a residual value of more than 150 million rubles does not have the right to transfer and apply the simplification. At the same time, entrepreneurs are not required to report information about fixed assets when switching to the simplified tax system, but if the residual value limit is exceeded while conducting business, the right to use the simplified system will be lost.
For this limitation, only depreciable fixed assets are taken into account. Earth and others Natural resources, inventories, goods, unfinished construction projects, securities and financial instruments are not subject to depreciation and therefore are not taken into account. You can reduce the cost of assets by transferring them to conservation or temporarily selling them to a friendly person and renting them from him.
Average headcount
Payers of the “simplified” tax must comply with the limit on the number of employees - 100 people. To calculate the average number, take into account your employees, external part-time workers and employees on civil servants' contracts.
Women do not need to be included in the calculation maternity leave and on parental leave, except for those working part-time or at home and retaining the right to social security benefits. As well as student workers taking entrance exams and being in additional leave without maintaining salary.
The calculation of the number is carried out not at the end of the period, but for the entire period. Therefore, even if the company this moment employs more than 100 people, it can still retain the right to apply the simplification if the average number for the entire period does not exceed the limits.
For example, if the company had 90 employees from January to July, and from August 13, 16 more new employees were hired, then the average number of employees will be calculated as follows:
- 90×7= 630 people from January to July;
- (90×12+106×18)/30 = 100 average number of people in August;
- 106×4 = 424 people from September to December;
- (630+100+424)/12 = 97 people on average per year.
Even though the number of personnel exceeded 100 people, the right to use the simplification will not be lost.
Participation of other legal entities
For organizations on the simplified tax system, the share of participation of other legal entities is limited - 25%. That is, the authorized capital cannot consist of more than 25% of contributions from other organizations. This limitation can be circumvented in several ways.
- Increase your authorized capital through contributions from founders, individual entrepreneurs and individuals. This will allow you to change the ratio of shares and stay within the 25% limit.
- Sell a stake in the company to one of the founders. If the legal entity is the only founder, you can sell 75% of the authorized capital of the subsidiary to trusted persons or real owners of the business. Then the company's capital structure will meet the conditions.
- Maintain control functions over the legal entity by reducing its share in the authorized capital. For example, an organization with a 25% stake may have 75% of the profits and votes. Such a decision may be negatively perceived by tax authorities.
Creation of branches
Organizations using the simplified tax system cannot have branches. Branch - separate division, located outside the location of the organization and performing all or part of its functions. The branch receives property from the legal entity that created it and is endowed with a manager acting by proxy. An important condition is that the branch is reflected in the constituent documents.
If a separate division does not meet all the conditions necessary for branches, then it cannot be recognized as a branch. Therefore, it is possible to disguise a branch as a separate division. If you do not reflect the branch in the constituent documents, limit the number of functions and staff of specialists, do not appoint a manager and do not open a current account, it will be difficult to prove that a separate division is a branch. In addition, the supervisory authority must prove the existence of a branch.
What to do if you violated restrictions
If you have violated the restrictions we discussed above, you will have to stop using the simplified system. Notice of termination of the simplified tax system must be submitted within 15 days of the next reporting period. If you violate the limits in the second quarter, submit a notification to the tax office before July 15. The notification form was approved by order of the Federal Tax Service dated November 2, 2012 No. ММВ-7-3/829. If you do not submit a notification or do not do it on time, you will be charged a fine of 200 rubles for each document.
Having lost the simplification, you must submit a declaration by the 25th day of the month following the month of filing the notification. Draw up a declaration for the period from the beginning of the year until the quarter in which you lost the right to use the simplified tax system. You must pay for the same period single tax. Failure to submit a declaration entails liability under Article 119 of the Tax Code of the Russian Federation - a fine of 5% of the amount unpaid on time for each month, but not less than 1000 rubles and not more than 30%.
Having switched to the general regime, you need to pay and calculate taxes in the manner prescribed for new organizations and individual entrepreneurs. If you are late with your payment monthly payments for the quarter in which they switched to a different taxation system, you will not have to pay penalties and fines. But late payments for the next quarter already threaten fines and penalties.
The online service Kontur.Accounting is great for accounting and reporting using a simplified system. Keep records, generate reports, pay salaries and consult with our experts for free within 14 days.
Which significantly influenced the activities of the “simplified people” until 2020. Let's consider the changes to the simplified tax system.
Thanks to changes in the simplified tax system more companies And individual entrepreneurs(hereinafter referred to as individual entrepreneurs) will be able to work in simplified terms. Third parties are now entitled to pay taxes on them. In addition, technical amendments and clarifications have been made.
Changes to the simplified tax system regarding the income limit for 9 months
The income limit for nine months at which an organization has the right to switch to the simplified tax system (as amended (hereinafter referred to as Law No. 401-FZ)) has been increased to 112.5 million rubles. This value will be applied when switching to “simplified” from January 1, 2018 (Information of the Federal Tax Service of Russia “On the change from January 1, 2017 threshold value by income for the transition to the simplified tax system").
For organizations that switched to the simplified tax system from January 1, 2017, the amount of income for the nine months of 2016 is no more than 59.805 million rubles (the maximum income value is 45 million rubles (as amended before 01/01/2017), increased by the deflator coefficient (in ed. before 01/01/2017), set for 2016 in the amount of 1,329 ((hereinafter referred to as Order No. 772))).
Please note that for the period from 2017 to 2019, the indexation norm was suspended size limit income that allows you to switch to the simplified tax system ((hereinafter referred to as Law No. 243-FZ)). The value of the deflator coefficient for 2020 is 1 ().
Thus, from 2018 to 2020, the nine-month income limit is 112.5 million rubles.
Changes to the simplified tax system relate to the limit on the cost of fixed assets
Thus, if the residual value of fixed assets as of October 1, 2016 was more than 100 million rubles, but as of January 1, 2017 did not exceed 150 million rubles, the organization has the right to apply the “simplified tax” from January 1, 2017 ().
Let us note that initially legislators wanted to increase the limit to 1 billion rubles (draft Federal Law " " (prepared by the Ministry of Finance of Russia on March 25, 2016)), but officials considered this inappropriate, since the increase could lead to a reduction in tax revenues to the budget ().
Changes to the simplified tax system for the annual income limit
The income limit for the tax period has been increased to 150 million rubles ( calendar year()), above which the taxpayer loses the right to apply the simplified tax system (as amended by Law No. 401-FZ).
In 2016, the income limit for the year was 79.740 million rubles () (the value of the maximum income is 60 million rubles (as amended before 01/01/2017), increased by the deflator coefficient (as amended before 01/01/2017), established for 2016 . in the amount of 1.329 ()).
For the period from 2017 to 2019, the norm on indexation of the income limit allowing the use of the simplified tax system (STS) was suspended.
For 2020, the deflator coefficient is 1 ().
Thus, from 2017 to 2020, the income limit for the tax period is 150 million rubles.
Costs for independent assessment of qualifications
Since 2017, the institute has been introduced independent assessment qualifications for compliance with professional standards. This is a procedure for confirming the compliance of an employee’s qualifications with the provisions professional standard or qualification requirements established federal laws and other regulatory legal acts((hereinafter referred to as Law No. 238-FZ)).
When conducting a qualification assessment at the direction of the employer, he pays its cost (;). At the same time, in order to encourage participation, the cost of assessment can be included in expenses when calculating the base for the “simplified” tax ().
Accounting is carried out similarly to the costs of training for basic and additional professional educational programs, professional training and retraining of workers ().
The employer is obliged to keep documents confirming the costs of undergoing an independent qualification assessment for the entire duration of the contract for the provision of such services and one year of work of the employee who underwent the assessment, but not less than four years.
Changes in the payment of taxes by another person
From November 30, 2016, tax payment can be made for the taxpayer by another person. Moreover, this person does not have the right to demand a refund of the amount paid from budget system RF (as amended by Law No. 401-FZ). Since 2017 this rule also applies to insurance premiums (). The purpose of the innovation is to improve the performance of obligations to pay taxes and insurance premiums.
The legislator clarified how to take into account transfers to the budget made by third parties. They are reflected in expenses in the amount actually paid by the taxpayer when repaying the debt to a third party. If there is a debt to pay taxes, fees and insurance premiums, the costs of its repayment are reflected within the limits of the actually repaid debt in those periods when the taxpayer repays it to a third party (as amended by Law No. 401-FZ).
Changes to the simplified tax system: zero rate for individual entrepreneurs
Since 2015, the constituent entities of the Russian Federation have the right to provide two-year tax holidays" for first-time registered individual entrepreneurs ().
Secondly, during the zero rate period, entrepreneurs with the object “income reduced by the amount of expenses” do not pay the minimum tax () (1% of income), because the minimum tax is not applied to the object “income” ().
Thirdly, the types of activities in the production, social and scientific spheres in respect of which it is established zero rate, are determined on the basis of the All-Russian Classifier of Species economic activity OKVED2 (OK029-2014 (NACE Rev. 2) (adopted and put into effect (hereinafter referred to as Order No. 14-st);). Previously also used All-Russian classifier services to the population (OK002-93) OKUN (adopted and put into effect), but it became invalid on January 1, 2017 ( ; ).
Marina Kosulnikova, Chief Accountant Galan company
To learn how you can compare taxation systems in order to legally reduce payments to the budget when doing business, read the article ". And for those who still have questions or for those who want to get advice from a professional, we can offer free consultation on taxation from 1C specialists:
Benefits of using the simplified tax system 2019
Simplified tax system, simplified tax system, simplified tax system - these are all the names of the most popular tax system among small and medium-sized businesses. The attractiveness of the simplified tax system is explained both by the low tax burden and the relative ease of accounting and reporting, especially for individual entrepreneurs.
In our service you can prepare a free notification of the transition to the simplified tax system (relevant for 2019)
A simplified system combines two different options taxation, differing in the tax base, tax rate and procedure for calculating taxes:
- USN Income,
Is it always possible to say that the simplified tax system is the most profitable and easiest taxation system for accounting? This question cannot be answered unequivocally, since it is possible that in your particular case the simplification will not be very profitable and not very simple. But we must admit that the simplified tax system is a flexible and convenient tool that allows you to regulate tax burden business.
It is necessary to compare tax systems according to several criteria; we suggest briefly going through them, noting the features of the simplified tax system.
1. Amounts of payments to the state when conducting activities on the simplified tax system
We are talking here not only about payments to the budget in the form of taxes, but also about payments for pension, medical and social insurance workers. Such transfers are called insurance premiums, and sometimes salary taxes (which is incorrect from an accounting point of view, but understandable for those who pay these contributions). amount on average to 30% of the amounts paid to employees, and individual entrepreneurs are required to transfer these contributions also for themselves personally.
Simplified tax rates are significantly lower than tax rates common system taxation. For the simplified tax system with the object “Income”, the tax rate is only 6%, and since 2016, regions have the right to reduce tax rate on the simplified tax system Income up to 1%. For the simplified tax system with the object “Income minus expenses,” the tax rate is 15%, but it can also be reduced by regional laws down to 5%.
In addition to the reduced tax rate, the simplified tax system for income has another advantage - the possibility of a single tax due to insurance premiums transferred in the same quarter. Working in this mode legal entities and individual entrepreneurs-employers can reduce the single tax to 50%. Individual entrepreneurs without employees on the simplified tax system can take into account the entire amount of contributions, as a result of which, with small incomes, there may be no single tax payable at all.
On the simplified tax system Income minus expenses, you can take into account the following insurance premiums in expenses when calculating the tax base, but this calculation procedure also applies to other tax systems, so it cannot be considered a specific advantage of the simplified system.
Thus, the simplified tax system is undoubtedly the most profitable tax system for a businessman if taxes are calculated based on the income received. Less profitable, but only in some cases, a simplified system may be compared to UTII system for legal entities and individual entrepreneurs and regarding the cost of a patent for individual entrepreneurs.
We draw the attention of all LLCs to the simplified tax system - organizations can pay taxes only by non-cash transfer. This is a requirement of Art. 45 of the Tax Code of the Russian Federation, according to which the organization’s obligation to pay tax is considered fulfilled only after presentation of a payment order to the bank. The Ministry of Finance prohibits paying LLC taxes in cash. We recommend that you open a current account with favorable conditions.
2. Labor-intensive accounting and reporting on the simplified tax system
By this criterion, the simplified tax system also looks attractive. Tax accounting in a simplified system is maintained in a special Book of Income and Expenses Accounting (KUDiR) for the simplified tax system (form). Since 2013, simplified legal entities have also kept accounting records; individual entrepreneurs do not have such an obligation.
So that you can try outsourcing accounting without any material risks and decide whether it suits you, we, together with the 1C company, are ready to provide our users with a month of free accounting services:
Reporting on the simplified tax system is represented by only one declaration, which must be submitted at the end of the year by March 31 for organizations and by April 30 for individual entrepreneurs.
For comparison, VAT payers, enterprises on the general tax system and UTII, as well as individual entrepreneurs on UTII submit declarations quarterly.
We must not forget that under the simplified tax system, except for the tax period, i.e. calendar year, there are also reporting periods - the first quarter, half a year, nine months. Although the period is called a reporting period, based on its results it is not necessary to submit a declaration according to the simplified tax system, but it is necessary to calculate and pay advance payments according to the KUDiR data, which will then be taken into account when calculating the single tax at the end of the year (examples with calculations of advance payments are given at the end of the article).
| More details: |
3. Disputes between simplified taxation system payers and tax and judicial authorities
An infrequently taken into account, but significant advantage of the simplified tax system for income, is that the taxpayer in this case does not need to prove the validity and correctness of the documenting expenses. It is enough to record the income received in KUDiR and submit a declaration according to the simplified tax system at the end of the year, without worrying about the fact that according to the results desk audit arrears, penalties and fines may be accrued due to non-recognition of certain expenses. When calculating the tax base under this regime, expenses are not taken into account at all.
For example, disputes with tax authorities over the recognition of expenses when calculating income taxes and the validity of losses bring businessmen even to the Supreme Court. arbitration court(just look at the cases of non-recognition by tax authorities of expenses for drinking water and toiletries in offices). Of course, taxpayers using the simplified tax system Income minus expenses must also confirm their expenses with correctly executed documents, but there is noticeably less debate about their validity. Closed, i.e. a strictly defined list of expenses that can be taken into account when calculating the tax base is given in Article 346.16 of the Tax Code of the Russian Federation.
Simplified people are also lucky in that they are not (except for VAT when importing goods into the Russian Federation), a tax that also provokes a lot of controversy and is difficult to administer, i.e. accrual, payment and return from the budget.
The simplified tax system leads to much less often. This system does not have such audit risk criteria as reporting losses when calculating income tax, high percent expenses in the income of an entrepreneur when calculating personal income tax and a significant share of VAT to be reimbursed from the budget. Consequences of away tax audit for business do not relate to the topic of this article, we only note that for enterprises the average amount of additional accruals based on its results is more than one million rubles.
It turns out that the simplified system, especially the simplified tax system for income, reduces the risks of tax disputes and on-site inspections, and this must be acknowledged additional benefit.
4. Possibility of work of simplified taxation system payers with taxpayers in other modes
Perhaps the only significant disadvantage of the simplified tax system is the limitation of the circle of partners and buyers to those who do not need to take into account input VAT. A counterparty working with VAT will most likely refuse to work with a simplified tax unless its VAT costs are offset by a lower price for your goods or services.
General information about the simplified tax system 2019
If you find the simplified system beneficial and convenient for yourself, we suggest that you familiarize yourself with it in more detail, for which we turn to the original source, i.e. Chapter 26.2 of the Tax Code of the Russian Federation. Let's start our acquaintance with the simplified tax system with the one who can still apply this system taxation.
Can apply simplified tax system in 2019
Taxpayers under the simplified tax system can be organizations (legal entities) and individual entrepreneurs ( individuals) unless they are subject to a number of restrictions set out below.
An additional restriction applies to an already operating organization, which can switch to a simplified regime if, based on the results of 9 months of the year in which it submits a notification about the transition to the simplified tax system, its income from sales and non-operating income did not exceed 112.5 million rubles. These restrictions do not apply to individual entrepreneurs.
- banks, pawnshops, investment funds, insurers, non-state pension funds, professional participants securities market, microfinance organizations;
- organizations with branches;
- state and budgetary institutions;
- organizations conducting and organizing gambling;
- foreign organizations;
- organizations - participants in production sharing agreements;
- organizations in which the share of participation of other organizations is more than 25% (except for non-profit organizations, budget scientific and educational institutions and those in which the authorized capital consists entirely of contributions public organizations disabled people);
- organizations whose residual value of fixed assets is more than 150 million rubles.
They cannot apply the simplified tax system in 2019
Organizations and individual entrepreneurs also cannot apply the simplified tax system:
- producing excisable goods (alcohol and tobacco products, cars, gasoline, diesel fuel, etc.);
- extracting and selling minerals, except for common ones, such as sand, clay, peat, crushed stone, building stone;
- switched to a single agricultural tax;
- having more than 100 employees;
- those who did not report the transition to the simplified tax system within the time limits and in the manner prescribed by law.
The simplified tax system also does not apply to the activities of private notaries, lawyers who have established law offices, and other forms of legal entities.
To avoid a situation in which you cannot apply the simplified tax system, we recommend that you carefully select OKVED codes for individual entrepreneurs or LLCs. If any of the selected codes corresponds to the activity above, then report on it to Tax simplified tax system won't allow it. For those who doubt their choice, we can offer a free selection of OKVED codes.
Object of taxation on the simplified tax system
Distinctive feature of the simplified tax system is the possibility for the taxpayer to voluntarily choose the object of taxation between “Income” and “Income reduced by the amount of expenses” (which is more often called “Income minus expenses”).
The taxpayer can make his choice between the objects of taxation “Income” or “Income minus expenses” annually, having previously notified tax office until December 31 about the intention to change the object from the new year.
Note: The only limitation on the possibility of such a choice applies to taxpayers who are participants in a simple partnership agreement (or joint activities), as well as agreements trust management property. The object of taxation under the simplified tax system for them can only be “Income minus expenses.”
Tax base for the simplified tax system
For the object of taxation “Income” the tax base is the monetary expression of income, and for the object “Income minus expenses” the tax base is the monetary expression of income reduced by the amount of expenses.
Articles 346.15 to 346.17 of the Tax Code of the Russian Federation specify the procedure for determining and recognizing income and expenses in this regime. The following are recognized as income under the simplified tax system:
- income from sales, i.e. revenue from the sale of goods, works and services of own production and previously purchased, and revenue from the sale of property rights;
- non-operating income specified in Art. 250 of the Tax Code of the Russian Federation, such as property received free of charge, income in the form of interest on loan agreements, credit, bank account, securities, positive exchange rate and amount differences, etc.
Expenses recognized under the simplified system are given in Art. 346.16 Tax Code of the Russian Federation.
Tax rates for the simplified tax system
Tax rate for the simplified tax system option Income in general case equal to 6%. For example, if you received income in the amount of 100 thousand rubles, then the tax amount will be only 6 thousand rubles. In 2016, regions received the right to reduce the tax rate on simplified taxation system Income to 1%, but not everyone enjoys this right.
The usual rate for the simplified taxation system “Income minus expenses” is 15%, but regional laws Subjects of the Russian Federation can, in order to attract investment or develop certain types of activities, reduce the tax rate to 5%. You can find out what rate is in force in your region at the tax office at your place of registration.
For the first time, registered individual entrepreneurs on the simplified tax system can receive, i.e. the right to work at a zero tax rate if a corresponding law has been adopted in their region.
Which object to choose: simplified taxation system Income or simplified taxation system Income minus expenses?
There is a fairly conditional formula that allows you to show at what level of expenses the amount of tax on the simplified tax system for Income will be equal to the amount of tax on the simplified tax system for Income minus expenses:
Income*6% = (Income - Expenses)*15%
In accordance with this formula, the amount of the simplified tax system will be equal when expenses amount to 60% of income. Further, the greater the expenses, the less tax will be payable, i.e. with equal incomes, the simplified tax system Income minus expenses option will be more profitable. However, this formula does not take into account three important criteria that can significantly change the calculated tax amount.
1. Recognition and accounting of expenses for calculating the tax base on the simplified tax system Income minus expenses:
Expenses for the simplified tax system Income minus expenses must be properly documented. Unconfirmed expenses will not be taken into account when calculating the tax base. To confirm each expense, you must have a document confirming its payment (such as a receipt, account statement, payment order, cash receipt) and a document confirming the transfer of goods or provision of services and performance of work, i.e. invoice for transfer of goods or act for services and works;
Closed list of expenses. Not all expenses, even correctly documented and economically justified, can be taken into account. A strictly limited list of expenses recognized for the simplified tax system Income minus expenses is given in Art. 346.16 Tax Code of the Russian Federation.
Special procedure for recognizing certain types of expenses. So that the simplified tax system Income minus expenses takes into account the costs of purchasing goods intended for further implementation, it is necessary not only to document the payment of these goods to the supplier, but also to sell them to your buyer (Article 346.17 of the Tax Code of the Russian Federation).
Important point- sales do not mean the actual payment for the goods by your buyer, but only the transfer of the goods into his ownership. This issue was considered in Resolution of the Supreme Arbitration Court of the Russian Federation No. 808/10 dated June 29. 2010, according to which “... it does not follow from tax legislation that the condition for including the cost of purchased and sold goods in expenses is their payment by the buyer.” Thus, in order to offset the costs of purchasing a product intended for further sale, the simplifier must pay for this product, capitalize it and sell it, i.e. transfer ownership to its buyer. The fact that the buyer paid for this product will not matter when calculating the tax base on the simplified tax system Income minus expenses.
Another one a difficult situation possible if you received an advance payment from your buyer at the end of the quarter, but did not have time to transfer the money to the supplier. Let’s assume that a trading and intermediary company using the simplified tax system received an advance payment in the amount of 10 million rubles, of which 9 million rubles. must be transferred to the supplier for the goods. If for some reason you did not manage to pay the supplier in time reporting quarter, then based on its results you need to pay an advance payment based on the income received in 10 million rubles, i.e. 1.5 million rubles (at the usual rate of 15%). Such an amount can be significant for the simplified taxation system payer, who works with the buyer’s money. In the future, after proper registration, these expenses will be taken into account when calculating the single tax for the year, but the need to pay such amounts at once may become an unpleasant surprise.
2. Possibility to reduce the single tax on the simplified tax system Income from paid insurance premiums. It was already said above that in this regime it is possible to reduce the single tax itself, and by simplified tax system mode Income minus expenses and insurance premiums can be taken into account when calculating the tax base.
✐Example ▼
3. Reducing the regional tax rate for the simplified tax system Income minus expenses from 15% to 5%.
If your region adopted a law establishing a differentiated tax rate for taxpayers using the simplified tax system in 2019, then this will be a plus in favor of the simplified tax system Income minus expenses option, and then the level of expenses may be even less than 60%.
✐Example ▼
The procedure for switching to the simplified tax system
Newly registered entities entrepreneurial activity(IP, LLC) can switch to the simplified tax system by submitting no later than 30 days from the date state registration. Such a notification can also be submitted to the tax office immediately along with documents for registering an LLC or registering an individual entrepreneur. Most inspectorates request two copies of the notification, but some Federal Tax Service Inspectors require three. One copy will be given back to you with a tax office stamp.
If, at the end of the reporting (tax) period in 2019, the taxpayer’s income on the simplified tax system exceeded 150 million rubles, then he loses the right to use the simplified system from the beginning of the quarter in which the excess was made.
In our service you can prepare a free notification of the transition to the simplified tax system (relevant for 2019):
Already operating legal entities and individual entrepreneurs can switch to the simplified tax system only from the beginning of the new calendar year, for which they must submit a notification no later than December 31 of the current year (notification forms are similar to those indicated above). Concerning UTII payers who have stopped conducting a certain type of activity on imputation, then they can apply for the simplified tax system within a year. The right to such a transition is given by paragraph 2 of paragraph 2 of Article 346.13 of the Tax Code of the Russian Federation.
Single tax for simplified tax system 2019
Let's figure out how taxpayers should calculate and pay tax using the simplified tax system in 2019. The tax paid by simplifiers is called single. The single tax replaces the payment of income tax, property tax, etc. for enterprises. Of course, this rule is not without exceptions:
- VAT must be paid to simplifiers when importing goods into the Russian Federation;
- Enterprises must also pay property tax using the simplified tax system if this property, according to the law, will be assessed according to cadastral value. In particular, since 2014, such a tax must be paid by enterprises that own retail and office space, but so far only in those regions where the relevant laws have been adopted.
For individual entrepreneurs, the single tax replaces personal income tax on business activities, VAT (except for VAT on imports into the territory of the Russian Federation) and property tax. Individual entrepreneurs can receive an exemption from paying tax on property used in business activities if they submit a corresponding application to their tax office.
Tax and reporting periods on the simplified tax system
As we have already discussed above, the calculation of the single tax differs between the simplified tax system Income and the simplified tax system Income minus expenses in their rate and tax base, but they are the same for them.
The tax period for calculating tax on the simplified tax system is the calendar year, although this can only be said conditionally. The obligation to pay tax in installments or advance payments arises at the end of each reporting period, which is a quarter, half a year and nine months of a calendar year.
The deadlines for paying advance payments for the single tax are as follows:
- based on the results of the first quarter - April 25;
- based on the results of the half year - July 25;
- based on the results of nine months - October 25.
The single tax itself is calculated at the end of the year, taking into account all quarterly advance payments already made. Deadline for paying tax on the simplified tax system at the end of 2019:
- until March 31, 2020 for organizations;
- until April 30, 2020 for individual entrepreneurs.
For violation of the terms of payment of advance payments, a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation is charged for each day of delay. If the single tax itself is not transferred at the end of the year, then in addition to the penalty, a fine of 20% of the unpaid tax amount will be imposed.
Calculation of advance payments and single tax on the simplified tax system
Calculated based on a single tax, increasing, i.e. summing up the total from the beginning of the year. When calculating the advance payment based on the results of the first quarter, you must multiply the calculated tax base by the tax rate, and pay this amount by April 25.
When calculating the advance payment based on the results of the six months, you need to multiply the tax base received based on the results of 6 months (January-June) by the tax rate, and from this amount subtract the advance payment already paid for the first quarter. The balance must be transferred to the budget by July 25.
The calculation of an advance for nine months is similar: the tax base calculated for 9 months from the beginning of the year (January-September) is multiplied by the tax rate and the resulting amount is reduced by advances already paid for the previous three and six months. The remaining amount must be paid by October 25.
At the end of the year, we will calculate a single tax - we multiply the tax base for the entire year by the tax rate, subtract all three advance payments from the resulting amount and make the difference by March 31 (for organizations) or April 30 (for individual entrepreneurs).
Tax calculation for simplified tax system Income 6%
A special feature of calculating advance payments and the single tax on the simplified tax system for income is the ability to reduce calculated payments by the amount of insurance premiums transferred in the reporting quarter. Enterprises and individual entrepreneurs with employees can reduce tax payments by up to 50%, but only within the limits of contributions. Individual entrepreneurs without employees can reduce tax on the entire amount of contributions, without the 50% limit.
✐Example ▼
Individual entrepreneur Alexandrov on the simplified tax system Income, who has no employees, received an income of 150,000 rubles in the 1st quarter. and paid insurance premiums for himself in March in the amount of 9,000 rubles. Advance payment in 1 sq. will be equal to: (150,000 * 6%) = 9,000 rubles, but it can be reduced by the amount of contributions paid. That is, in this case the advance payment is reduced to zero, so there is no need to pay it.
In the second quarter, an income of 220,000 rubles was received, a total for the six months, i.e. from January to June, the total income was 370,000 rubles. The entrepreneur also paid insurance premiums in the second quarter in the amount of 9,000 rubles. When calculating the advance payment for the six months, it must be reduced by the contributions paid in the first and second quarters. Let's calculate the advance payment for six months: (370,000 * 6%) - 9,000 - 9,000 = 4,200 rubles. The payment was transferred on time.
The entrepreneur’s income for the third quarter amounted to 179,000 rubles, and he paid 10,000 rubles in insurance premiums in the third quarter. When calculating the advance payment for nine months, we first calculate all income received since the beginning of the year: (150,000 + 220,000 + 179,000 = 549,000 rubles) and multiply it by 6%.
The amount received, equal to 32,940 rubles, will be reduced by all paid insurance premiums (9,000 + 9,000 + 10,000 = 28,000 rubles) and by advance payments transferred at the end of the second quarter (4,200rubles). In total, the amount of the advance payment at the end of nine months will be: (32,940 - 28,000 - 4,200 = 740 rubles).
By the end of the year, IP Alexandrov earned another 243,000 rubles, and his total annual income amounted to 792,000 rubles. In December, he paid the remaining amount of insurance premiums 13,158 rubles*.
*Note: according to the rules for calculating insurance premiums in force in 2019, individual entrepreneurs’ contributions for themselves amount to 36,238 rubles. plus 1% of income exceeding 300 thousand rubles. (792,000 - 300,000 = 492,000 * 1% = 4920 rub.). At the same time, 1% of income can be paid at the end of the year, until July 1, 2020. In our example, the individual entrepreneur paid the entire amount of contributions to this year in order to be able to reduce the single tax at the end of 2019.
Let's calculate the annual single tax of the simplified tax system: 792,000 * 6% = 47,520 rubles, but during the year advance payments (4,200 + 740 = 4,940 rubles) and insurance premiums (9,000 + 9,000 + 10,000 + 13) were paid 158 = 41,158 rub.).
The amount of the single tax at the end of the year will be: (47,520 - 4,940 - 41,158 = 1,422 rubles), that is, the single tax was almost completely reduced due to insurance premiums paid for oneself.
Tax calculation for the simplified tax system Income minus expenses 15%
The procedure for calculating advance payments and tax under the simplified tax system Income minus expenses is similar to the previous example with the difference that income can be reduced by expenses incurred and the tax rate will be different (from 5% to 15% in different regions). In addition, insurance premiums do not reduce the calculated tax, but are taken into account in the total amount of expenses, so there is no point in focusing on them.
✐Example ▼
Let's enter the quarterly income and expenses of the company Vesna LLC, operating under the simplified tax system Income minus expenses, into the table:
Advance payment based on the results of the 1st quarter: (1,000,000 - 800,000) *15% = 200,000*15% = 30,000 rubles. The payment was paid on time.
Let's calculate the advance payment for the six months: income on an accrual basis (1,000,000 + 1,200,000) minus expenses on an accrual basis (800,000 +900,000) = 500,000 *15% = 75,000 rubles minus 30,000 rubles. (advance payment paid for the first quarter) = 45,000 rubles, which were paid before July 25.
The advance payment for 9 months will be: income on an accrual basis (1,000,000 + 1,200,000 + 1,100,000) minus expenses on an accrual basis (800,000 +900,000 + 840,000) = 760,000 * 15% = 114,000 rubles. Let us subtract from this amount the advance payments paid for the first and second quarters (30,000 + 45,000) and get an advance payment for 9 months equal to 39,000 rubles.
To calculate the single tax at the end of the year, we sum up all income and expenses:
income: (1,000,000 + 1,200,000 + 1,100,000 + 1,400,000) = 4,700,000 rubles
expenses: (800,000 +900,000 + 840,000 + 1,000,000) = 3,540,000 rubles.
We calculate the tax base: 4,700,000 - 3,540,000 = 1,160,000 rubles and multiply by the tax rate of 15% = 174 thousand rubles. We subtract the advance payments paid from this figure (30,000 + 45,000 + 39,000 = 114,000), the remaining amount of 60 thousand rubles will be the amount of the single tax payable at the end of the year.
For taxpayers using the simplified tax system Income minus expenses, there is also an obligation to calculate the minimum tax in the amount of 1% of the amount of income received. It is calculated only at the end of the year and is paid only in the case when accrued in as usual the tax is less than the minimum or absent altogether (if a loss is received).
In our example, the minimum tax could have been 47 thousand rubles, but Vesna LLC paid a total single tax of 174 thousand rubles, which exceeds this amount. If the single tax for the year, calculated in the above way, turned out to be less than 47 thousand rubles, then the obligation to pay the minimum tax would arise.
The simplified tax 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 2019 and the conditions for 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?
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 2019 for individual entrepreneurs based on whether the individual entrepreneur is already in a special regime or is just planning a transition:
- For existing users. Maximum income IP according to the simplified 2019 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, 2019. 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 2019 for individual entrepreneurs, it is not necessary to multiply income by a deflator coefficient.
Since the beginning of 2019, simplified individual entrepreneurs have been required to use the new KUDiR form. The changes were made by the Ministry of Finance. New form added 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:
Previously passed law on the transition to a new payment procedure and the introduction of online cash registers has been postponed again: installation has time until the summer of 2019 for some categories of individual entrepreneurs: those engaged in the vending business and 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 using simplified taxation have the opportunity to apply benefits in case of combining the simplified tax system with a patent or imputation. It is allowed to take into account the costs of purchasing a cash register, 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.
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.
13.08.19 43 852 15
Features of the simplified tax system “Income” and the simplified tax system “income minus expenses”
Diana Demina
figured out the simplified tax system
Anton Dybov
tax expert
Simplified taxation system (STS) - special tax regime, in which entrepreneurs and companies pay only one income tax.
It is suitable for small and medium-sized businesses and those who are just starting their own business. In this article we are talking only about simplification for individual entrepreneurs.
Conditions for applying the simplified tax system
To work on a simplified basis, entrepreneurs must comply with three conditions:
- In terms of income - no more than 150 million rubles per year.
- The number of employees is no more than 100 people. Full-time employees and those working under civil contracts are taken into account.
- By field of activity. Individual entrepreneurs who sell minerals, engage in advocacy or produce excisable goods, such as alcohol or perfumes, cannot work on a simplified basis. All restrictions are specified in tax code.
Types of simplification
Entrepreneurs can choose one of two simplified work options.
STS "Income". When calculating tax, only income is taken into account. It is beneficial for individual entrepreneurs who provide services. For example, editors, developers, marketers. They have virtually no expenses.
USN “Income minus expenses”. Tax must be paid on the difference between income and expenses. Suitable if expenses exceed 60% of turnover.
The entrepreneur himself chooses the option that suits him and indicates it in the notification to the tax office.
How to save, spend less and earn more
Rates and payment procedure
The maximum rate for the simplified “Income” is 6%, and for “Income minus expenses” - 15%. Regional authorities can reduce them for everyone or individual species activities.
For some newly created individual entrepreneurs, tax holidays may apply. This means that entrepreneurs are not required to pay tax at all for some time.
You can check the tax rate and the possibility of tax holidays in your region on the tax website. Let's look at it with an example.
An entrepreneur from Petropavlovsk-Kamchatsky is opening a bakery and plans to work on the simplified tax system “Income”. On the tax website, he selects his region and goes to the page about the simplified tax system.
The simplified tax rate for bakeries is 3%. This is what needs to be taken into account when calculating tax.
Some entrepreneurs may not pay tax at all for the first two years, because tax holidays apply to their areas of activity. For example, in the Kamchatka Territory, the benefit applies to agricultural and construction businesses.
Tax according to the simplified tax system is calculated using the following formula:
USN “Income”: Rate × Income
STS “Income minus expenses”: Rate × (Income - Expenses)
Let’s say an entrepreneur’s income for the year is 900,000 RUR, and expenses are 850,000 RUR. If we count according to the formula, it turns out that he must pay 7500 RUR: 15% × (900,000 RUR − 850,000 RUR). But 1% of his income is 9000 RUR, so the individual entrepreneur will have to pay this amount.
The minimum tax will have to be paid even if the individual entrepreneur is at a loss or has zero income.
On what income does an individual entrepreneur pay tax?
The law lists income and expenses that must be taken into account when calculating tax. Income is relevant for all entrepreneurs using the simplified tax system, and expenses are only relevant for those using the simplified tax system “Income minus expenses.” For example, you need to take into account income from the sale of products or services, rental of property, as a percentage of bank deposits.
Credit money or money that was credited to the account by mistake is not taken into account when calculating tax.
Expenses that can be used to reduce income are also specified in the tax code. For example, this includes salaries to employees and insurance premiums for them, costs for the purchase and modernization of equipment, costs for the purchase of raw materials and supplies for production.
Deadlines for paying taxes according to the simplified tax system
The simplified tax must be calculated on an accrual basis and paid in installments four times a year:
- For the first quarter - no later than April 25.
- For half a year - no later than July 25.
- For 9 months - no later than October 25.
- For a year - no later than April 30 of the following year.
The first three payments are advance payments. For the fourth they count total amount tax at the end of the year and deduct advance payments from it.
If the final date falls on a weekend, the payment deadline is extended to the next business day.
Customize it for yourself to pay taxes on time and avoid fines How to reduce individual entrepreneur taxes on the simplified tax system
Individual entrepreneurs can legally reduce the tax on the amount of insurance premiums.
Individual entrepreneur without employees- for the entire amount of insurance premiums. This includes fixed and additional contributions.
In 2019 fixed contributions are 36,238 R. If you earned more than 300,000 RUR in a year, you will have to pay an additional 1% of the excess amount. Insurance premiums can only be taken into account in the quarter in which they were paid.
Under the simplified tax system “Income”, contributions reduce the amount of tax itself, and under the simplified tax system “Income minus expenses” they are added to total expenses.
For example, an individual entrepreneur using the simplified tax system “Income” earned 100,000 RUR in the first quarter. The advance payment will be 6,000 RUR: 6% × 100,000 RUR.
In the same quarter, he paid part of the insurance premiums for himself - 6,000 RUR. This means he can deduct them from the down payment amount. It turns out that you don’t need to pay tax for the first quarter.
One more example. Income of individual entrepreneurs on the simplified tax system of 15% in the first quarter - 100,000 RUR, expenses - 20,000 RUR. Advance payment - 12,000 RUR: 15% × (100,000 RUR − 20,000 RUR).
If in the same quarter he pays 6,000 RUR as part of insurance premiums, then 26,000 RUR can be taken into account in expenses. The advance payment will be 11,100 RUR: 15% × (100,000 RUR − 26,000 RUR).
Individual entrepreneur with employees can reduce the tax on insurance premiums for themselves and their employees. In this case, it is possible to reduce the tax for the simplified tax system “Income” by only half of the contributions, and individual entrepreneurs using the simplified tax system “Income minus expenses” can include the entire amount in the calculation.
Accounting and reporting of individual entrepreneurs on the simplified tax system
Simplified individual entrepreneurs are not required to keep accounting records. They fill out a book of income and expenses (KUDiR) and submit a tax return once a year.
Accounting for income and expenses. All simplified entrepreneurs are required to keep a ledger of income and expenses. It records income and expenses that affect tax. Individual entrepreneurs using the simplified tax system “Income” should only record expenses that can reduce tax: insurance premiums for themselves and employees, if any.
You can conduct KUDiR in printed or in electronic format. The e-book is printed and bound at the end of the year. There is no need to submit and certify the KUDiR to the tax office. The book may only be needed for verification. If the book is not bound and numbered, the individual entrepreneur may receive a fine. For example, if a book has been missing for more than two years, they may be fined RUB 30,000.
Reporting for employees. If an individual entrepreneur hires employees, then he is obliged to pay taxes, fees and prepare reports for them.
Cash discipline. Entrepreneurs on the simplified tax system who work with cash must comply with the rules of cash discipline. There are two of them:
- The maximum amount under an agreement with other legal entities cannot exceed RUB 100,000.
- Cash proceeds from the cash register cannot be spent on arbitrary purposes. For example, you cannot buy securities or new car. Details are in the instructions of the Bank of Russia.
Entrepreneurs who process payments from individuals must also install an online cash register.
Additional reporting. In some cases, entrepreneurs need to pay other taxes and report to the tax authorities. For example, when owning land you pay land tax, and when using water from the river for irrigation - a water tax.
Responsibility for tax violations
You must submit reports and pay taxes on time, otherwise the tax office may impose fines and penalties.
For delay in filing a return. The minimum fine is 5% of the amount of tax not paid on time, but not less than 1000 RUR. If the tax office decides to deal with individual entrepreneurs, it will charge a fine for each full or less than a month delays.
For example, an individual entrepreneur was supposed to submit reports by April 30, but forgot about it. If he submits it before May 30 inclusive, he will receive a fine of 5% of the amount of unpaid tax. If he delivers before June 30, he will pay another 5% - and so on. Every month he will be assessed a new fine.
The maximum fine is 30% if you forget about the declaration for six months or more.
The tax office may also suspend operations on the individual entrepreneur’s account. This happens if the declaration is delayed for more than 10 working days.
For late payment. If you miss the payment deadline, the tax office may charge a penalty. Its size is calculated using a special formula, the penalty depends on the number of days of delay, key rate and tax amounts.
For non-payment of tax. If you don't pay the tax at all - partially or completely - you can get a fine:
- 20% of the tax amount if the error in the calculations was unintentional;
- 40% of the tax amount if the violation was committed intentionally. For example, they did not pay insurance premiums, but deliberately reduced the tax on them.
To avoid making mistakes in calculations, especially using the simplified tax system “Income minus expenses,” contact an accountant.
The procedure for switching to the simplified tax system
To switch to a simplified tax regime, entrepreneurs need to submit a notification to the tax office. New individual entrepreneurs can attach it to other documents during registration or submit an application separately within 30 days after registration.
Other entrepreneurs can switch to the simplified tax system only from the beginning of next year. In this case, notification must be submitted no later than December 31.
The only exception is the transition from UTII if the individual entrepreneur stopped working in the assigned type of activity and did not do anything else. In this case, you can switch to the simplified tax system with your new business from the beginning of any month. The tax office must be notified no later than 30 calendar days from the date of termination of work on UTII.
Combining the simplified tax system with other taxation systems
The simplified form can be combined with a patent and UTII. But it will not be possible to work simultaneously on the simplified tax system and the operating tax system or unified agricultural tax system. Self-employed people who pay tax on professional income also cannot use the simplified tax system.
Pros and cons of simplification
The main advantage of the simplified tax system is the ability to choose how to pay tax: only on income or on the difference between income and expenses. Here are other advantages:
- Can be combined with UTII and a patent.
- An entrepreneur pays only one tax.
- Simple tax reporting: declaration once a year.
- Tax is calculated based on actual income. Therefore, if they are not listed on the simplified tax system “Income”, then you do not need to pay tax.
And the disadvantages are:
- Not all expenses can be taken into account when calculating tax.
- Even if expenses are greater than income, you will have to pay a minimum tax on the simplified tax system “Income minus expenses”.
- Companies that pay VAT are reluctant to work with individual entrepreneurs on a simplified basis.
Important
Contact an experienced accountant. Don't decide difficult questions and do not calculate tax on items from the Internet. Laws change, articles become outdated, and because of this there may later be problems with the tax authorities.