Choosing a tax system is an important decision for an entrepreneur. The legislation provides several options, including the Simplified Taxation System (STS), the Unified Tax on Imputed Income (UTI). An individual entrepreneur has the right to use these two options simultaneously. When is it beneficial to use UTII and simplified tax system, a combination of two different tax systems? How to do this correctly?
Characteristics of simplified taxation
In order to be an entrepreneur, you must comply with legal requirements. For legal entities, they include accounting, paying taxes, and submitting reports. Individual entrepreneurs have the right to simplified accounting, pay income tax.
The legislation provides for the opportunity for individual entrepreneurs and small enterprises-legal entities to choose among several systems that make it possible simplified taxation. Each is beneficial under certain business conditions.
Maybe, use of UTII and simplified tax system, combining them for various types of activities.
The UTII system does not operate throughout the entire territory Russian Federation. For example, in Moscow it is not currently used. However, it works in most of the country.
For UTII, information about the average income in the industry is used. Tax is paid for it. If the entrepreneur manages to earn more, the tax will remain the same. The payment includes not only income tax individuals, benefits are also provided in relation to other tax payments.
The simplified taxation system is used in one of two types:
- income;
- income minus expenses.
The tax is equal to six percent in the first situation, and fifteen in the second. In the first option, income is taken without taking into account expenses. The second takes into account the difference between the indicators.
Local authorities are allowed to reduce interest rates. When taking into account only income, a reduction of up to one percent is possible; when using the “income minus expenses” option, it is allowed to do this by up to five percent. For example, in the Rostov region, in the second case, a rate of ten percent is applied.
Entrepreneurs are allowed to use UTII and simplified tax system at the same time. Combination is possible provided that they are applied to different types of activities.
To maintain records and reporting, an individual entrepreneur must maintain separate accounting for each of the systems used simultaneously. In particular, the costs used must be divided between the types of income received.
Application of UTII
It is usually customary to use this option in the following cases:
- when conducting trade through stalls (using small stores);
- providing services in the domestic sphere;
- when working in the motor transport sector;
- providing veterinary services;
- companies that perform car repairs;
- some other areas of small business activity.
Several years ago, a provision was applied that small businesses (including individual entrepreneurs) who were engaged in one of the listed types of business were required to switch to UTII. Since 2016, it has been possible to make a voluntary choice.
For UTII real income individual entrepreneur does not matter. For a business, it is important that it is no less than a certain value. The amount that is paid to the state is determined by the Tax Code, local regulations. Different kinds businesses are subject to different amounts of tax, but the calculation principle is the same.
The basis for the calculation is basic yield per unit of physical indicator. For trading this is one square meter store area.
The formula uses two coefficients. One of them (K1) is defined at the federal level. The second (K2) is fixed in local regulations.
After multiplying the indicators, 15% is taken from the resulting amount. A clear calculation system allows an entrepreneur to independently calculate which taxation system will be more profitable.
In this case, relaxations are provided: there is no need to use a cash register, and the requirements for record keeping are significantly reduced.
Why combine
Let's assume a businessman uses UTII. In what case is it beneficial for him to have both UTII and simplified tax system, combining two tax systems?
The most common situation is when, in the process of developing a business, mastering new areas of activity, it begins to engage in activities that do not allow the use of UTII (here the legislation applies a limited list of types of activities). In this case, he will be able to choose the system he needs.
An example when it is beneficial to use a combination of UTII and simplified tax system for individual entrepreneurs is the following situation. To bake bread, he cannot use UTII, but uses the simplified tax system. He sells his products in a store that works with UTII.
Problems of accounting and reporting
One of the problems for UTII and simplified tax system is the combination of accounting. There is a need to carefully track income or expenses. If the first of them, related to UTII, are unjustifiably included in the simplified tax system, the tax base will become inflated. If the latter - underestimated.
When combining two options, it is necessary to carefully take into account what relates to the simplified tax system.
An individual entrepreneur without employees must also insurance payments divided between the two systems in proportion to income.
You need to understand that some costs can be clearly attributed to certain income for one type of activity, others are of a general nature. How to distribute the latter correctly? This question relates to the cost of renting premises, employee salaries, electricity payments, and other similar issues.
For distribution, the principle of proportionality of income is applied. Suppose for reporting period certain income was received under UTII and simplified tax system. General costs must be divided in proportion to their size.
Simultaneous use of both options requires the preparation of two separate sets of reports. At the same time, a quarterly declaration is submitted for UTII, and a report is prepared annually for the simplified tax system.
Existing reporting on employees and salaries does not require division. Reporting is submitted to the appropriate authorities for the entire payroll. Legal entities in the situation under consideration do not have additional difficulties in connection with the obligation to conduct Accounting Anyway.
Example of income distribution calculation
Possibility to switch to simplified system Not all types of businesses have it. For example, banks or credit organizations can't take advantage of it. Another limitation relates to the composition of the firm's founders. If among them the share of legal entities exceeds 25%, the prohibition in question also exists for them.
Baking bakery products and selling them in your own retail store are considered. Production uses the simplified tax system, and the store uses UTII. The bakery's income is 40 thousand rubles, the store's is 140 thousand rubles.
Renting the premises cost the individual entrepreneur 29 thousand rubles. How to distribute expenses between two directions?
First, the percentage of income from the bakery is determined.
It is equal to (40000/(40000+140000))*100% = 22%. Store income will be 78%. Taking the corresponding parts of the cost amount, we find that the rent for a store is 22,620 rubles, for a bakery - 6,670 rubles.
It should be noted that in a store, the cash register when combining the simplified tax system and UTII does not require a cash register.
Combination restrictions
The Tax Code establishes requirements mandatory for those using both systems:
- Separate accounting is required. Activities related to in various ways taxation must be taken into account separately.
- Requirements are made for fixed assets and their residual value. It should not exceed 150 million rubles.
- When using UTII, no limit is set for the income received. Under the simplified tax system it exists. If it is exceeded, the entrepreneur loses the right to work on the simplified tax system. Costs when combining simplified taxation system and UTII must be divided between them.
- The number of employees cannot be more than 100 people. This requirement applies to a legal entity, as well as individual entrepreneurs with employees.
- Using the simplified tax system, income for the entire year cannot exceed 150 million rubles.
- A legal entity must not have branches.
- When registering the transition, the accounting policy for combining the simplified tax system and UTII must be determined.
These conditions are specified in Art. 346 of the Tax Code of the Russian Federation. It should be taken into account that reporting for UTII must be submitted quarterly, for the simplified tax system - once at the end of the year.
Reporting when combining the simplified tax system and UTII in Pension Fund and Foundation social insurance issued to all employees. This does not depend in any way on what areas of activity these employees are involved in at the company.
The combination of the simplified tax system and UTII in 2018 requires separate accounting. The Tax Code specifies General requirements to the principles according to which accounting should be divided. For more detailed consideration it is necessary to take into account the existing experience of specialists working in this field. Accounting when combining simplified taxation system and UTII is based on the following principles:
- The basis for accounting in this case will be the division of income. It is important to clearly identify where specific income belongs.
- The next step is to allocate the costs. There are two possible options here. The distribution of insurance premiums is carried out on a general basis. Some costs relate to strictly defined income. Others are done to ensure the existence of the enterprise. The first relate to the corresponding taxation system. The latter are divided in proportion to the amount of income received.
You need to allocate salary costs. After this, it will be possible to reduce by fixed insurance premiums. On the simplified tax system this is done within 50%, for UTII it can be reduced by 100%. Some employees are assigned to certain types of activities. The corresponding costs will be taken into account according to their specialization.
When there is a combination of simplified taxation system and UTII, insurance premiums are distributed based on established rules. Others (such as an accountant) engage in both activities. The costs associated with paying contributions for an individual entrepreneur are relevant to all areas of the enterprise. Salaries are divided in proportion to the shares of profit from each direction for the reporting period.
When combining the simplified tax system and UTII, the online cash register is used only for businesses belonging to the first system.
How to organize a transition
If the decision to switch to a combination of these options is made, preparations need to be made.
It is necessary to think about how exactly the accounting division will be carried out. It is necessary to define procedures, postings, and a document flow system.
If you used the simplified tax system, you must additionally switch to UTII. For this purpose in tax office within five days after the transition, an application is submitted using a special form.
It must be remembered that with UTII income can be determined using the accrual method, and in the simplified tax system - using the cash method
When planning a transition, it is important to be sure that the entrepreneur has fulfilled the conditions under which such activities are permitted. It must be taken into account that now reports related to UTII will be quarterly, and not annual, as before.
Accounting policies should be adopted to separate income and costs.
If the work was carried out on UTII, then the situation will be more complicated. The transition to simplified language is possible from the beginning calendar year. The deadline for submitting an application for this to the tax office is no later than December 31 of the current year.
In some cases, it is possible to use the option when a business is closed and then opened in two taxation regimes.
Taxes when combining the simplified tax system and UTII are paid differently:
- UTII is paid at the beginning of the reporting year;
- in the simplified tax system - next year for the current year.
Is it profitable?
Given a choice between two options, an individual entrepreneur must choose the more profitable one. How to do it?
For example, retail trade. UTII is calculated using a formula where the indicators are multiplied:
- basic profitability in terms of the physical base value (in the example under consideration this is a square meter of store area);
- number of physical quantities (room area);
- K1 is the first coefficient fixed at the federal level (it is equal to 1.798);
- K2 - determined by local authorities, in the case under consideration it will be assumed that it is equal to one;
- number of months of the tax period (three);
- the tax rate is 15%.
The basic yield in this case is 1800 rubles. The tax calculation looks like this:
1800 * 1, 798 * 1 * (Physical indicator) * 3 months * 15%.
This value is equal to FP * 1456.38 rubles.
When using the simplified tax system, “income” for individual entrepreneurs will have to pay 6% of income.
Thus, both options will give the same amount if the following condition is met:
D × 6% = 1,456.38 rubles. × FP
In other words:
D = 24273 rub. * FP
If the income per square meter of rented area is over 24,273 rubles, the use of UTII will be more profitable than the simplified tax system. In the opposite case, it is more profitable to use the simplified tax system.
The choice of a profitable option in 2018 for individual entrepreneurs must be done by calculating the amount of tax that will have to be paid. Legislation makes it possible individual entrepreneur choose from several possible options.
Some organizations and individual entrepreneurs that have switched to UTII continue to carry out those types of activities that are not subject to this tax, but are based on a different taxation system. Most often it is the simplified tax system. Combining the simplified tax system and UTII requires knowledge of some nuances both for the correct preparation of documentation and for the correct payment of taxes.
Why combine
OSNO applies to all entrepreneurs, as well as to all types of activities that are not included in the lists of those to which a special tax regime can be applied.
Most often, the simplified tax system and UTII are combined when one of the modes is selected, but the second cannot fall under it.
They combine mainly in order to reduce the amount of taxes paid to the budget, since for some entrepreneurs OSNO is sometimes unaffordable. But if all the requirements special regimes are met, then why not take the opportunity to reduce taxes on your own expenses.
For example, an entrepreneur bakes bakery products. He does this by simplified taxation system. Previously, he sold his products in an educational institution. Later I was able to rent a small retail outlet for myself.
While the product was sold in educational institution, this entrepreneur did not have much choice, and had to pay taxes according to OSNO. But when he opened his own store, the area of which is within the UTII regime, he had the opportunity to switch to this type of taxation and thus reduce his tax.
But, combining the simplified tax system and UTII, this entrepreneur will definitely face some questions at first.
Organization of separate accounting
The legislation does not prohibit combining regimes either for legal entities or individual entrepreneurs. But in this case it obliges them to carry out the operation separate accounting income received based on different types activities carried out, as well as the amount of expenses spent on their organization.
For an objective distribution of income received, all amounts received as a result of the sale of services or products that are used under the simplified tax system should be recorded in one book, and those located on the UTII basis in another. This is exactly how separate accounting of UTII and simplified tax system is carried out.
Non-operating income is often difficult to unambiguously attribute to one of the types, and since the activities subject to UTII are strictly limited in nature, it is advisable to attribute them entirely to those that relate to the simplified tax system. Especially in cases where doubts arise and you are not 100% sure.
For example, the organization received a total of 700 thousand rubles in income from its activities.
At the same time, activities under the simplified tax system brought in income of 460 thousand, and activities under UTII - 240 thousand. How to determine the share of income?
- 460 thousand/700 thousand=0.66,
this means that for UTII it will be 1-0.66=0.34
It is in this ratio that the organization’s income and expenses should be distributed, keeping records of both types of activities.
Watch also the video about separate accounting of UTII and simplified tax system:
What to do with expenses
Costs in the case when the simplified tax system and UTII are simultaneously applied by the object entrepreneurial activity and when they cannot be clearly attributed to one of the types of activities, they are distributed according to the shares of income that we defined above.
Since these two tax systems have different tax periods, expenses are calculated for each month separately and then added up within the tax period.
Using the example above, let's look at how to distribute expenses. The total amount of monthly expenses for both systems is 60 thousand, that is, this is the amount of those expenses that cannot be clearly attributed to one of the types of activities. In this case:
- The expense according to the simplified tax system will be 60 thousand*0.66=39,600
- The UTII expense will be 60 thousand*0.34=20,400
This is how you should distribute expenses in controversial situations. This method is legally justified, since the Tax Code advises to distribute expenses using the income ratio of the amounts.
Combining UTII and simplified tax system for individual entrepreneurs is a rather complex process, since the individual entrepreneur also makes mandatory payments to funds, as well as to employees, if any.
In the case when an individual entrepreneur does not have employees, he can deduct payments from funds from taxes legally. And this can be done both according to the simplified tax system and UTII.
Thus, it is quite possible to combine UTII and simplified tax system. At the same time, it remains very important to correctly maintain separate accounting and determine the ratio of income and expenses to one of the types of activities, since the tax calculation, accordingly, will be carried out separately.
The simplified taxation system is one of the most popular special regimes. It is used by small businesses - individual entrepreneurs and legal entities. Simplified gives a series tax advantages. For example, there is no need to pay VAT. You can choose one of two options for calculating the tax base. In addition, tax accounting is significantly simplified.
But if your company is engaged in several types of business at the same time, for individual areas simplified tax system mode may not be profitable. In this case, it is allowed to combine the simplified tax regime with another special regime, under which a single tax on imputed income is paid. The list of possible types of activities on UTII is given in paragraph 2 of Article 346.26 Tax Code RF. The main advantage of the regime is the absence of a relationship between the tax and real income. The amount to be paid to the budget is calculated based on imputed income. This is the estimated amount of income from a certain type of activity. Before combining special modes, evaluate whether such a combination will have a positive effect. How to find out profitability application of the simplified tax system and UTII, .
An example of combining special modes
Ilion LLC produces stationery products (notepads, notebooks, etc.). The special tax regime is the simplified tax system “income minus expenses.” To increase income, management opened retail store on the same mode. It was decided to consider the feasibility of combining simplified taxation with UTII starting from 2018. All conditions for applying the modes are met.
For 2018, projected income in the first direction (wholesale sales to stores) will be 13,000,000, in the second - 4,000,000 rubles. Projected expenses - 9,500,000 and 400,000 rubles. respectively. If Ilion LLC remains on one special regime, then the tax amount will be:
((13,000,000 + 4,000,000) - (9,500,000 + 400,000)) * 10% = 710,000 rubles
Let's assume that the transition to imputation for retail trade takes place. The area of the store is 70 sq. m. Insurance premiums usually amount to 300,000 rubles. 30,000 rub. of which accounted for store employees. It will be possible to reduce UTII by this amount, but not by more than half. Then the total amount of payments will be:
((13,000,000 - 9,500,000) * 10%) + (((1,800 * 70 * 1,868 * 1) * 15%))/2= 367,652.6 rubles
Conclusion: the application of the single tax regime on imputed income in this situation is beneficial for the company.
Combination conditions
To combine the simplified tax system and UTII, a number of conditions must be met:
- Keep records of everyone business transactions and property for each special regime separately. Special attention The law focuses on the need to distinguish between income and expenses.
- To consolidate the accepted method of separating income and expenses in accounting policy. It is recommended to clearly justify the organization of separate accounting. You should also indicate which special regime specific operations belong to.
- Comply with the restrictions provided for simplification and imputation. In particular:
- quantity hired employees no more than 100 people;
- owners who are organizations own no more than 25% of the capital;
- the cost of fixed assets is no more than 150 million rubles;
- for simplification, income restrictions are provided: they cannot exceed 150 million rubles. during the reporting (tax) period. Also, a simplifier cannot have branches;
- for UTII for some types of activities there is a specific condition for the area of premises: for example, area trading floor or catering premises should not exceed 150 sq. m.
Transition rules
Notify the tax office about the transition to UTII by separate species activities. No later than five days after the start of the application of the special regime, submit a corresponding application to the inspection.
Let's imagine the opposite situation. An individual entrepreneur or company operates on an imputed basis and wants to expand its activities. It is planned to apply the simplified tax system for a new line of business. In this situation, it will not be possible to immediately perform such a procedure. You can start using the simplification only from the new calendar year. Before this, you must also send a notification to the tax office. The second option is to close the enterprise and register again with a combination of simplification and imputation.
How to take into account expenses when combining simplified taxation system and UTII
Most of the costs can be clearly divided into each special mode. However, there are situations when expenses cannot be attributed solely to simplification or imputation. For example, administrative expenses, rent, payment for housing and communal services, etc. Such costs are divided in proportion to the income for each special regime. For mode UTII size expenses do not matter when calculating the tax base. However, it is also impossible to reduce the tax base by their amount using a simplified approach.
This raises the problem of determining the amount of income. For simplified tax system income and expenses are accounted for on a cash basis and are reflected in the Income and Expense Book. There is no such document provided for imputation. Alternatively, an accountant can use specially designed registers for accounting.
Example of distribution of total expenses
Expenses for renting the premises of Ilion LLC for the year amounted to 700,000 rubles. Income from activities on UTII is equal to 13,000,000 rubles, on the simplified tax system - 4,000,000 rubles. Then rent is divided as follows:
- STS: 700,000 * 13,000,000 / (13,000,000 + 4,000,000) = 535,294.12 rubles;
- UTII: 700,000 * 4,000,000 / (13,000,000 + 4,000,000) = 164,705.88 rubles.
A separate question is how to divide expenses in the form of insurance premiums for employees. It depends on which line of business the employees are employed in. Three situations are possible:
- for employees working only on the simplified tax system, the amount of insurance premiums is included in expenses (the “income minus expenses” scheme); for the “income” scheme, such expenses reduce the calculated tax by no more than half;
- for employees working only on UTII, contributions can be deducted from the calculated tax amount, but not more than half;
- for employees engaged in activities both on UTII and on the simplified tax system at the same time, contributions will be distributed in proportion to income, as well as general running costs.
Filing a return and paying taxes
At the end of the reporting (tax) period, separate reporting packages for each special regime are submitted to the tax office. Declaration of single tax for imputed income is submitted quarterly. For the simplified tax system, only one declaration is submitted at the end of the year. However, advance payments under simplification are also paid quarterly.
Reporting for employees is not divided depending on the special regime. Reports to the Pension Fund and the Social Insurance Fund are submitted for all employees of the enterprise as a whole.
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Simplified organizations have the right to combine this tax regime with UTII (clause 4 of Article 346.12 of the Tax Code of the Russian Federation). Both regimes involve payment of a single tax and exemption of the organization from paying certain taxes.
In particular, UTII payers are exempt from paying:
- income tax from activities on UTII;
- VAT (except for the tax that is paid upon import).
Simplified organizations are exempt from paying:
- income tax (except for tax on dividends and interest on state (municipal) securities at rates of 0.9% or 15%);
- VAT (except for the tax that is paid upon import and within the framework of agreements on joint activities, trust management property or concession agreements).
In addition, both tax regimes provide for an exemption from property taxes. However, this benefit does not apply to all property of organizations, but only to those objects for which the tax base is average annual (average) property value . For real estate objects, the tax base for which is cadastral value , organizations using simplified taxation and UTII must pay property tax.
This procedure follows from the provisions of paragraph 2 of Article 346.11, paragraph 4 of Article 346.26 of the Tax Code of the Russian Federation.
Single tax must be paid:
- in case of simplification - from income, or from the difference between income and expenses (clause 1 of Article 346.14 of the Tax Code of the Russian Federation);
- for UTII - from imputed income, the amount of which does not depend on the actual results of activities (clause 1 of Article 346.29 of the Tax Code of the Russian Federation).
Thus, for organizations on a simplified basis, the amount of income received directly affects the amount of the single tax; for organizations on UTII, the amount of income does not matter.
In this regard, it is necessary to keep separate records of income and expenses, property, liabilities and business transactions by types of activities that fall under different special regimes (clause 8 of article 346.18, clause 7 of article 346.26 of the Tax Code of the Russian Federation).
Separate accounting
The procedure for maintaining separate accounting when combining simplified taxation and UTII is not established by law. Therefore, develop it yourself and consolidate it in the accounting policy or in another local document approved by the head of the organization. When developing a procedure for maintaining separate accounting, be guided by the general standards of accounting.
You can organize separate accounting by distributing all income and expenses into several groups.
Divide your income into two groups:
- from simplified activities;
- from activities on UTII.
Divide expenses into three groups:
- related to activities in simplified language;
- related to activities on UTII;
- simultaneously related to the organization’s activities on a simplified basis and on UTII (for example, general business expenses).
Separate accounting for different types of activities can be maintained using additional sub-accounts opened to the income and expense accounts.
Distribution of total expenses
Distribute general expenses that simultaneously relate to different types of activities in proportion to the share of income from each of them in the total income (clause 8 of Article 346.18 of the Tax Code of the Russian Federation).
Calculate the share of income from simplified activities using the formula:
Calculate the amount of total expenses that relate to simplified activities:
Calculate the amount of expenses that relate to activities on UTII using the formula:
When calculating the proportion in income, include not only sales revenue, but also non-operating income. Do not take into account the income listed in Article 251 of the Tax Code of the Russian Federation when forming the proportion. This is stated in letters of the Ministry of Finance of Russia dated April 28, 2010 No. 03-11-11/121, dated November 23, 2009 No. 03-11-06/3/271 and dated November 17, 2008 No. 03-11- 02/130.
Form the proportion based on the income received in calendar month. To calculate the amount of expenses on an accrual basis from the beginning of the year, sum up the expenses determined taking into account the proportion (in the part related to simplified activities). This was stated in the letter of the Ministry of Finance of Russia dated May 23, 2012 No. 03-11-06/3/35.
Advice: in some letters, the Russian Ministry of Finance recommends determining the proportion for the distribution of expenses based on income calculated on an accrual basis from the beginning of the year. In practice, this option can cause difficulties and complicate the accountant’s work.
For example, in letter dated March 29, 2013 No. 03-11-11/121, representatives of the financial department propose to use indicators calculated cumulatively from the beginning of the year when distributing insurance premiums and hospital benefits. However, the use of this method has a number of disadvantages. Considering that this option is not enshrined in law, an organization may provide for another method in its accounting policy for tax purposes. It seems most rational to draw up a proportion taking into account income received in a specific calendar month.
An example of the distribution of expenses when combining simplified taxation and UTII. During the year, activities at the simplified site were discontinued
LLC "Trading Company Hermes" sells goods wholesale and retail. For wholesale operations, the organization applies a simplified tax system (object of taxation - income). Retail trade has been transferred to UTII. In March the organization ceased to operate wholesale trade.
In 2015, Hermes accrues:
- contributions to compulsory pension (social, medical) insurance at a total rate of 30 percent (the amount of payments in favor of each employee on an accrual basis from the beginning of the year does not exceed limit value);
- contributions for insurance against accidents and occupational diseases at a rate of 0.2 percent.
The organization's accounting policy states that general business expenses are distributed in proportion to revenue for each month of the reporting (tax) period.
The monthly salary of the organization’s administration (general business expenses) is 75,000 rubles.
The monthly salary of the remaining personnel involved in wholesale trade is 100,000 rubles. Amount of contributions:
- for compulsory pension (social, medical) insurance 30,000 rubles;
- for insurance against accidents and occupational diseases 200 rubles.
The procedure for distributing expenses between types of activities for which the organization applies different tax regimes is given in the table.
In rubles
| Month | January | February | March | April | May | June |
| Revenue | ||||||
| Simplified | ||||||
| UTII | ||||||
| Total | 1 070 000 | |||||
| Share of income from wholesale trade in total sales income | 0,870 | 0,875 | 0,794 (850 000: 1 070 000) | |||
in rubles
| January | February | March | April | May | June |
|
| Administration salary, which relates to the activities of the organization in a simplified manner | 65 250 | 65,625 (75,000 × | 59 550 | |||
| Contributions to compulsory pension (social, medical) insurance from the salary of the administration, which relates to the activities of the organization in a simplified manner | 19,575 (65,250 × | 19,688 (65,625 × | 17,865 (59,550 × | |||
| Contributions for insurance against accidents and occupational diseases from the salary of the administration, which relates to the activities of the organization in a simplified manner | 131 (65,250 × | 131 (65,625 × | 119 (59,550 × 0.2%) | |||
| I quarter | first half of the year |
|||||
| Amount of single tax under simplification (6%) | ||||||
| I quarter | first half of the year |
|||||
| Limit amount single tax deduction when simplified | ||||||
| The total amount of contributions to compulsory pension (social, medical) insurance and contributions to insurance against accidents and occupational diseases from the salaries of employees engaged in wholesale trade | 148 109 | 148 109 |
||||
Thus, the organization must transfer a single tax to the budget when simplified:
- based on the results of the first quarter - 64,500 rubles;
- based on the results of the first half of the year - 0 rub. (RUB 129,000 - RUB 64,500 - RUB 64,500).
Situation: how to distribute the amount of insurance premiums to an entrepreneur who combines UTII and simplified tax? Under simplified conditions, the entrepreneur pays a single tax on income
Distribute insurance premiums in proportion to the share of income in total receipts. In this case, it is necessary to take into account the availability and employment of personnel in activities subject to UTII or simplified ones.
Entrepreneurs (as well as organizations) are required to keep separate records of income and expenses by type of activity that fall under different special regimes (clause 8 of article 346.18, clause 7 of article 346.26 of the Tax Code of the Russian Federation). This requirement also applies to insurance premiums (including insurance against accidents and occupational diseases), which reduce the amount of the single tax when simplified and UTII. Determine the proportion for the distribution of insurance premiums based on from each type of activity in total revenue. This procedure follows from the provisions of paragraph 8 of Article 346.18 of the Tax Code of the Russian Federation and is confirmed by letters of the Ministry of Finance of Russia dated April 29, 2013 No. 03-11-11/15001, dated April 3, 2013 No. 03-11-11/130 and the Federal Tax Service of Russia dated May 24, 2013 No. ED-3-3/1842.
Entrepreneurs charge insurance premiums for their own insurance (in a fixed amount) and for payments to hired personnel (if any) (Parts 1 and 3 of Article 5 of the Law of July 24, 2009 No. 212-FZ). At the same time, contributions accrued on various grounds reduce the amount of the single tax under simplification and UTII in different ways.
Entrepreneurs who pay UTII reduce their tax:
- in the presence of hired personnel - for the amount of insurance premiums from payments to hired personnel (within 50% of the amount of accrued tax);
Entrepreneurs reduce the single tax using a simplified approach:
- in the presence of hired personnel - for the amount of insurance premiums from payments to hired personnel and contributions for own insurance (within 50% of the amount of accrued tax);
- in the absence of hired personnel - for the amount of insurance premiums for your own insurance (without restrictions).
In the situation under consideration, the amounts tax deductions can be determined only on the basis of separate accounting data.
As part of UTII, deduct:
- insurance premiums from payments to hired personnel engaged in activities on UTII;
- part of insurance premiums from payments to employees who are simultaneously engaged in activities on a simplified basis and on UTII.
2. In the absence of hired personnel (including if hired personnel are engaged only in simplified activities): part of the insurance premiums for own insurance (without restrictions). This amount may exceed 50 percent of the amount of accrued tax.
As part of the simplification, take into account the following:
1. If there are hired personnel:
- insurance premiums from payments to hired personnel engaged in simplified activities;
- part of insurance premiums from payments to employees who are simultaneously engaged in activities on a simplified basis and on UTII;
- part of insurance premiums for own insurance.
The total amount of the deduction should not exceed 50 percent of the amount of the accrued tax.
2. In the absence of hired personnel: part of the insurance premiums for your own insurance (without restrictions). This amount may exceed 50 percent of the amount of accrued tax.
Possible options for applying tax deductions for entrepreneurs who combine simplified taxation and UTII are presented in the table.
| Types of insurance premiums | Terms of business |
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| Simplified |
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| without hired staff | with hired staff | without hired staff | with hired staff |
|
| Insurance premiums from payments to hired personnel | Accepted for deduction in the part related to activities on UTII (within 50% of the accrued amount of single tax) | They are accepted for deduction in the part related to simplified activities. The total amount of contributions should not exceed 50% of the accrued amount of single tax |
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| Insurance premiums for own insurance in a fixed amount | Accepted for deduction in the part related to activities on UTII, without limitation | Accepted for deduction in the part related to activities on a simplified basis, without limitation |
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Income accounting for expenses distribution
Situation: how to determine income when drawing up proportions for the distribution of general business expenses: accrual method or cash method? The organization combines simplified taxation and UTII
Organizations combining simplified taxation and UTII must:
- keep separate records of income and expenses for each of these special regimes. Expenses that cannot be attributed to activities within the framework of a particular tax regime must be distributed in proportion to the share of income from each type of activity in the total income (clause 8 of article 346.18, clause 7 of article 346.26 of the Tax Code of the Russian Federation);
- maintain accounting (Article 2, 6 of the Law of December 6, 2011 No. 402-FZ);
- keep a book of income and expenses for operations that relate to simplified activities (Article 346.24 of the Tax Code of the Russian Federation).
The procedure for determining the total amount of income for the distribution of general business (general production) expenses between different types of activities is not established by law. In letters of the Ministry of Finance of Russia dated April 28, 2010 No. 03-11-11/121, dated November 23, 2009 No. 03-11-06/3/271 and dated November 17, 2008 No. 03-11-02/130 it is said that income from activities transferred to UTII should be determined according to accounting data, but taking into account two additional features.
Firstly, you need to be guided by the provisions of Articles 249, 250 and 251 of the Tax Code of the Russian Federation. That is, in the calculation of the proportion it is necessary to include not only sales revenue, but also non-operating income. At the same time, income that does not increase the tax base for income tax is not taken into account in the amount of income from activities on UTII.
Secondly, income from activities on UTII must be determined as payment is made. That is, to calculate the proportion from income reflected in accounting on an accrual basis, the accountant must exclude all unpaid income.
Situation: how to determine the total amount of income when combining simplified taxation and UTII - using the accrual method or the cash method? The total amount of income is necessary to correctly allocate deductions (sickness benefits and insurance premiums) to employees engaged in both types of activities. When simplified, the organization pays a single tax on income
The procedure for determining the total amount of income for the distribution of deductions between different types of activities when combining special tax regimes is not established by law.
The amount of UTII accrued for the quarter can be reduced:
- on the amount of insurance premiums actually paid (within the accrued amounts) in the quarter for which the single tax was assessed;
- for the amount of contributions under voluntary agreements personal insurance, concluded in favor of employees in case of their temporary disability ( ) ;
- for the amount of hospital benefits paid at the expense of the organization for the first three days of incapacity for work in the part not covered by insurance payments under voluntary insurance contracts.
This procedure is provided for in paragraph 2 of Article 346.32 of the Tax Code of the Russian Federation.
The amount of the single tax (advance payment) during simplification can be reduced by the amount:
- insurance premiums actually paid (within the accrued amounts) in the quarter for which the single tax was accrued (advance payment);
- contributions under voluntary personal insurance contracts concluded in favor of employees in case of their temporary disability ( subject to certain conditions ) ;
- paid at the expense of the organization's hospital benefits for the first three days of incapacity for work in the part not covered by insurance payments under voluntary insurance contracts.
This is stated in paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation.
At the same time, the total amount of deduction both for UTII and for the single tax under simplification cannot exceed 50 percent of the amount of the accrued tax (advance payment for the single tax under simplification) (clause 2.1 of article 346.32, clause 3.1 of article 346.21 of the Tax Code of the Russian Federation ).
To calculate deductions for insurance premiums and sick leave benefits accrued to employees who are simultaneously engaged in both types of activities, these amounts must be distributed. Insurance premiums and sick leave benefits should be distributed in proportion to the share of income from each type of activity in the total income of the organization (clause 8 of article 346.18, clause 7 of article 346.26 of the Tax Code of the Russian Federation).
Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated October 20, 2011 No. 03-11-06/2/143.
An example of determining the amount of tax deductions for UTII and single tax when simplified. Subject to deduction sick leave benefit, insurance premiums accrued from the income of an employee simultaneously employed in both types of activities. When simplified, the organization pays a single tax on income
Alpha LLC combines simplified taxation (the object of taxation is income) and UTII. Alpha’s accounting policy for tax purposes states that the amounts of tax deductions are distributed in proportion to the share of income from each type of activity in total income. At the same time, income from activities on UTII is determined according to accounting data (only paid income is accepted), income from activities on a simplified basis - according to the book of income and expenses.
The organization has one employee engaged in both types of activities simultaneously. In March due own funds the organization paid this employee a sick leave benefit in the amount of 10,000 rubles, and also transferred for him contributions to compulsory pension (social, medical) insurance and contributions to insurance against accidents and occupational diseases in total amount 30,000 rub.
For March, Alpha's income amounted to:
- from activities on UTII - 1,100,000 rubles, including unpaid income - 100,000 rubles;
- from simplified activities - 2,000,000 rubles.
To determine the amount of deductions, the accountant calculated the share of income from each type of activity in the total income of the organization.
The share of income from activities on UTII was:
(1,100,000 rub. - 100,000 rub.) : (1,100,000 rub. - 100,000 rub. + 2,000,000 rub.) = 0.33.
Amount of deduction for UTII accountant calculated like this:
(10,000 rub. + 30,000 rub.) × 0.33 = 13,200 rub.
The total amount of UTII accrued for the first quarter was 20,000 rubles. 50 percent of this amount is 10,000 rubles. (RUB 20,000 × 50%). Since the amount of deduction calculated based on the proportion exceeds 50 percent of the tax amount, the amount of UTII can only be reduced by 10,000 rubles.
The deduction amount for the single tax under simplification was:
40,000 rub. - 13,200 rub. = 26,800 rub.
The amount of the advance payment for the single tax under simplification for the first quarter amounted to 120,000 rubles. (2,000,000 × 6%). 50 percent of the advance payment amount - 60,000 rubles. (RUB 120,000 × 50%). Since the amount of the deduction calculated based on the proportion does not exceed 50 percent of the amount of the advance tax payment, the accountant reduced the amount of the advance payment by 26,800 rubles.
Tax on previously received income
Situation: should a simplified organization pay a single tax on income received from the sale of goods last year, if last year the organization was engaged only in wholesale trade, and in this year the organization began to engage and retail trade which is subject to UTII?
Answer: yes, it should.
If this year the organization has not lost the right to use the simplified tax regime, it must pay a single tax on payments received for goods that were sold in bulk last year. You need to include the payment amount in income as follows: tax period, in which cash credited to her bank account or cash register. That is, this year. This conclusion follows from the provisions of paragraph 1 of Article 346.17 of the Tax Code of the Russian Federation. Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated July 24, 2008 No. 03-11-04/2/113.
Property tax
Organizations combining simplified taxation and UTII must pay property tax on real estate, the tax base for which is cadastral value (clause 2 of article 346.11, clause 4 of article 346.26 of the Tax Code of the Russian Federation). The amount of property tax (advance payments for property tax) must be calculated and transferred to the budget for the organization as a whole. However for correct reflection These amounts may need to be taken into account separately when calculating the single tax during simplification.
Separate accounting of property taxes will be required if two conditions are simultaneously met:
- a “cadastral” property is used under both tax regimes;
- the organization applies the simplification and pays a single tax on the difference between income and expenses.
In such a situation, separate accounting should ensure the correct determination of the amount of property tax (advance payments), which the organization can include in expenses that reduce the tax base for the single tax during simplification.
This follows from the provisions of paragraph 8 of Article 346.18 and paragraph 7 of Article 346.26 of the Tax Code of the Russian Federation.
If “cadastral” property is used within the framework of one special tax regime, there is no need to distribute the amount of property tax. When used in simplified activities with the object of taxation “income minus expenses”, after payment this amount can be fully included in expenses on the basis of subparagraph 22 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation. In other cases (when the property is entirely used in activities on UTII or in activities on a simplified basis with the object of taxation “income”), the amount of property tax for calculation single taxes will not affect. This follows from the provisions of paragraph 1 of Article 346.18 and paragraph 2 of Article 346.29 of the Tax Code of the Russian Federation.
So, if the same “cadastral” property is used in both types of activities, and within the framework of the simplification the organization pays a single tax on the difference between income and expenses, then the amount of property tax paid must be distributed. Just like other general production (general business) expenses, distribute the tax in proportion to the share of income received for each type of activity.
An example of calculating property tax. The organization combines simplified taxation and UTII
Alpha LLC is located in Krasnogorsk, Moscow region and is engaged in two types of activities: production and retail trade. Production activities organizations fall under simplification. Trading activities transferred to UTII. When simplified, the organization pays a single tax on the difference between income and expenses.
The organization's balance sheet includes a building - the only real estate object for which property tax must be calculated based on the cadastral value. The building is used for both types of activities. The cadastral value of the building as of January 1, 2015 is RUB 30,000,000. The property tax rate for real estate, the tax base for which is determined as follows: cadastral value, in the Moscow region is 1.5 percent.
The accounting policy of the organization states that general production and general business expenses, which are simultaneously associated with conducting different types of activities, are distributed in proportion to the income from each type of activity. At the same time, for the distribution of property taxes, the shares of income for each type of activity are determined quarterly.
For the first quarter of 2015, the total amount of income from all types of activities amounted to 1,000,000 rubles. Income from the activities of the organization on a simplified basis - 750,000 rubles.
The share of income from the organization’s activities on a simplified basis in the total amount of income is equal to: 750,000 rubles. : 1,000,000 rub. = 0.75.
The amount of the advance payment for property tax for the first quarter of 2015 is: RUB 30,000,000. × 1.5%: 4 = 112,500 rub.
The Alpha accountant distributes this amount between two types of activities. Tax base for a single tax, with simplification, reduces part of the advance payment for property tax in the amount of: 112,500 rubles. × 0.75 = 84,375 rub.
The remaining amount of the advance payment for property tax is not taken into account for tax purposes.
Perspektiva LLC decided to open a non-food store. Here are the initial data:
- sales income per month – 2 million rubles (excluding VAT);
- expenses (purchase of goods, rent, salaries, insurance premiums, etc.) per month - 1,500 thousand rubles, including VAT 1,652 thousand rubles, of which VAT 252 thousand rubles.
- sales floor area – 50 sq.m.;
- number of employees 10 people;
- the amount of insurance premiums for employees per month is 20 thousand rubles.
By type of activity, this store meets the requirements the following systems taxation: UTII, simplified tax system and OSNO, and for individual entrepreneurs also PSN.
Let's calculate what the taxes will be under each of these regimes:
- For UTII, the calculation is made using the formula: BD*FP*K1*K2*15%. Where BD for retail is equal to 1800 rubles, FP - 50 (sq.m), K1 in 2015 - 1.798, K2 for city X - 0.52.
The amount of imputed income will be 84,146 rubles per month. Let's calculate UTII at a rate of 15% - equal to 12,622 rubles per month. The total UTII for the year will be 151,464 rubles. This amount can be reduced by paid insurance premiums and employee benefits (20 thousand rubles * 12 months), but not by more than half. Then the annual UTII amount payment will be 75,732 rubles (for information: UTII is calculated and paid quarterly) - For the simplified tax system with the object “Income”, the tax amount is: 2 million rubles * 12 months * 6% = 1,440,000 rubles. This amount can be reduced by paid insurance premiums and benefits for employees (20 thousand rubles * 12 months), but not more than half. We calculate: 1,440,000 – 240,000 (insurance premiums for employees per year) = 1,200,000 rubles tax payable for the year - simplified tax system “Income”
- For the simplified tax system with the object “Income minus expenses” - normal tax rate from area Y is equal to 15%. We calculate: 24 million rubles (income for the year) minus 18 million rubles (expenses for the year) = 6 million rubles * 15% = 900,000 rubles of the single tax payable for the year. This amount cannot be reduced at the expense of insurance premiums, since contributions are taken into account in expenses.
- On the basis: we determine the profit tax at the rate of 24 million rubles (income for the year) minus 18 million rubles (expenses for the year) = 6 million rubles * 20% = 1,200,000 rubles of profit tax per year. Plus VAT – 18% of the amount of goods sold for the year, i.e. 24 million rubles * 18% = 4,320,000 rubles accrued VAT. From it we subtract VAT paid to suppliers of goods and services - 3,024,000 rubles (252 thousand rubles * 12 months). VAT payable is equal to 1,296,000 rubles (4,320,000 – 3,024,000).
Tenants do not pay corporate property tax, and if the store were owned by an LLC, they would also have to pay this tax.
Total: The most profitable option in this example turned out to be UTII.
But this may not always be the case. Since everything depends on real indicators of both revenue and coefficient K2, which is established by local legislators. Therefore, for a novice businessman, when the real income is not yet known, it is advisable to work on the simplified tax system, and then finally decide on the choice of taxation system.