Single tax under a simplified taxation system— its payment in some cases implies a reduction in the tax burden on small businesses. What you can and cannot save on through simplification, how to calculate the single tax and how to report on it, read in our article.

Single tax under the simplified tax system: what replaces it, what exceptions there are

For organizations, a simplified tax replaces the payment of taxes such as (clause 2 of Article 346.11 of the Tax Code of the Russian Federation):

1. Income tax. An exception is income tax paid:

• taxpayers - controlling persons for income in the form of profit of foreign companies controlled by them (clause 1.6 of Article 284 of the Tax Code of the Russian Federation);
• on income in the form of dividends (clause 3 of Article 284 of the Tax Code of the Russian Federation);
• on transactions with certain types debt obligations (clause 4 of article 284 of the Tax Code of the Russian Federation).

1. Organizational property tax. The exception here is the real estate tax, the tax base for which is determined by cadastral value, which simplified people pay the same as everyone else

1. VAT. This tax is only payable:

• when importing goods into the territory of the Russian Federation (Article 151 of the Tax Code of the Russian Federation);
• for operations in accordance with the simple partnership agreement (agreement on joint activities), investment partnership, trust management property or in connection with a concession agreement (Article 174.1 of the Tax Code of the Russian Federation).

If a single tax under a simplified taxation system is paid by an individual entrepreneur, then he is exempt from the following taxes (clause 3 of Article 346.11 of the Tax Code of the Russian Federation):

1. Personal income tax - in relation to income received from entrepreneurial activity. Exception - personal income tax:

• from dividends,
• income taxed according to tax rates 35% (clause 2 of Article 224 of the Tax Code of the Russian Federation) and 9% (clause 5 of Article 224 of the Tax Code of the Russian Federation).

1. Property tax for individuals - in relation to property used for business activities. As for organizations, an exception is made here for the tax on “cadastral” objects included in the corresponding list.
2. VAT - the restrictions here are the same as for organizations.

What else do simplifiers pay on a general basis?

In addition to the above exceptions, simplifiers must pay:

1. Insurance premiums in off-budget funds according to ch. 34 Tax Code of the Russian Federation.

IN general case in 2017, the aggregate “insurance” tariff is 30%:

• 22% - to the Pension Fund (10% after the insured person’s income reaches the limit, in 2017 this is 876,000 rubles);
• 2.9% (1.8% in relation to the income of foreigners or stateless persons) - in the Federal Social Insurance Fund of the Russian Federation (0% after the income of the insured person reaches the limit value, in 2017 this is 755,000 rubles);
• 5.1% - in the Federal Compulsory Medical Insurance Fund.

However, for some simplifiers, it is possible to pay contributions at reduced rates. In 2017 it is 20% - paid only insurance premiums on the OPS (subclause 3, clause 2, article 427 of the Tax Code of the Russian Federation). The right to such a tariff is available to organizations and individual entrepreneurs whose main type of activity is specified in subparagraph. 5 p. 1 art. 427 of the Tax Code of the Russian Federation and whose income for the year does not exceed 79 million rubles. The type of activity is recognized as the main one if the income from it, determined in accordance with Art. 346.15 of the Tax Code of the Russian Federation, constitute at least 70% of total income (clause 6 of Article 427 of the Tax Code of the Russian Federation).

Tax authority during desk audit has the right to request documents confirming the right to apply a reduced tariff (clause 8.6 of Article 88 of the Tax Code of the Russian Federation).

1. Contributions to the Social Insurance Fund for insurance against accidents at work and occupational diseases (Law No. 125-FZ of July 24, 1998).

Their rates vary depending on the main type of activity and the corresponding class of professional risk and range from 0.2 to 8.5%. The main type of activity is confirmed annually by the Social Insurance Fund by submitting an application and a confirmation certificate, on the basis of which the Social Insurance Fund issues a notification indicating the tariff.

1. Transport tax - if the simplifier has any vehicles specified in Art. 358 Tax Code of the Russian Federation. Cm. .
2. Land tax- in the presence of land plots, recognized as an object of taxation in accordance with Art. 389 of the Tax Code of the Russian Federation, owned by right of ownership, permanent (perpetual) use or lifelong inheritable possession (Article 388 of the Tax Code of the Russian Federation). Cm. .
3. Other specific taxes and fees (excise taxes, mineral extraction tax, water tax, state duty, etc.).

Also, the simplifier must pay those taxes for which he is a tax agent, including:

• income tax ( cm. );
• VAT ( cm. );
• Personal income tax ( cm. ).

How is a single tax calculated under the simplified tax system?

The procedure for calculating the single tax under the simplified tax system depends on what object of taxation the simplifier has chosen for himself. There are 2 such objects (clause 1 of Article 346.14 of the Tax Code of the Russian Federation):

• income;
• income reduced by expenses.

This choice, as well as the transition to the simplified tax system, is voluntary (clause 2 of article 346.14 of the Tax Code of the Russian Federation). An exception is provided only for participants in a simple partnership agreement (a type of legal relationship described in Chapter 55 of the Civil Code of the Russian Federation) or trust management of property (a type of legal relationship described in Chapter 53 of the Civil Code of the Russian Federation): for them, only one object is allowed - “income minus expenses” ( Clause 3 of Article 346.14 of the Tax Code of the Russian Federation). You can change the object of taxation only from January 1, by notifying tax authority no later than the end of the year preceding the change in the object (clause 2 of Article 346.14 of the Tax Code of the Russian Federation).

Our material will help you decide on the choice of object .

Calculation of tax for the object “income”

For the object “income,” the tax is paid based on the amount of income actually received, multiplied by a rate of 1 to 6% (clause 1 of Article 346.20). A reduced rate is set regional laws and cannot be lower than 1% (with the exception of newly registered individual entrepreneurs, clause 4 of Article 346.20 of the Tax Code of the Russian Federation). If the constituent entities of the Russian Federation have not issued laws changing the rate, then the single tax is calculated based on the maximum value established by the code - 6%.

At the end of each reporting period, an advance payment is calculated and paid single tax under the simplified tax system. It is calculated based on the actual income received, calculated on an accrual basis from the beginning of the year until the end of the reporting period (Q1, half-year, 9 months), taking into account previously calculated advance tax payments. Advances paid are counted when calculating the amounts of advance tax payments for the following reporting periods and the amount of tax for the tax period (clause 5 of Article 346.21 of the Tax Code of the Russian Federation).

The amount of tax and advances on it can be reduced (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation):

• for insurance premiums (including insurance against industrial accidents and occupational diseases) paid within the calculated amounts in the corresponding reporting (tax) period ( cm. );
• temporary disability benefits (except for industrial accidents and occupational diseases) for days of temporary disability of an employee, which are paid at the expense of the employer (these are the first 3 days of illness), in the part not covered by insurance payments under voluntary insurance contracts;
• payments (contributions) under voluntary personal insurance contracts in favor of employees in the event of their temporary disability (except for industrial accidents and occupational diseases).

These payments can reduce the tax (advance payment) by no more than half. The exception is individual entrepreneurs who do not make payments to individuals. Fixed contributions for themselves they can attribute the reduction of the simplified tax in the full amount.

Additionally, it is possible to reduce the amount of tax (advance payment) by the entire trade tax paid (without limiting the amount), if the type of activity of the taxpayer involves its payment in accordance with Chapter. 33 Tax Code of the Russian Federation. But you can reduce only that part of the single tax (advance) that relates to the type of activity for which the trade tax is paid. This is mentioned in the letter of the Ministry of Finance of Russia dated December 18, 2015 No. 03-11-09/78212.

Tax calculation for the object “income minus expenses”

The name of this taxation object speaks for itself. In this case, the tax is paid on the difference between the income received and the expenses incurred (clause 2 of Article 346.18, clause 4 of Article 346.21 of the Tax Code of the Russian Federation).

The list of expenses that can be used to reduce income is strictly limited. You can take into account only those of them that are directly named in paragraph 1 of Art. 346.16 Tax Code of the Russian Federation. In this case, expenses must comply with the requirements of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation (validity, documentary evidence, connection with activities aimed at generating income). When some of them are recognized, the rules provided for income tax apply, namely Art. 254, 255, 263-265 and 269 of the Tax Code of the Russian Federation.

The general rate for the “income-expenditure” simplification is 15%, however, according to the laws of the constituent entities of the Russian Federation for individual categories For taxpayers, it can be reduced by up to 5% (clause 2 of Article 346.20 of the Tax Code of the Russian Federation). Also, preferences in terms of rates are provided for first-time registered individual entrepreneurs and taxpayers of the Crimea (clauses 3, 4 of Article 346.20 of the Tax Code of the Russian Federation).

Just like with the “income” object, with the “income minus expenses” object advances are paid - based on the results of the first quarter, half a year and 9 months (clause 4 of article 346.21 of the Tax Code of the Russian Federation).

At the end of the year, the “simplified” person who has chosen this object must calculate the minimum tax based on the income received, multiplied by the rate of 1% (clause 6 of Article 346.18 of the Tax Code of the Russian Federation). It will have to be paid if annual amount tax is less than the minimum amount, including if a loss is incurred at the end of the year

Subsequently, the difference between the amount of the minimum tax paid and the amount of tax calculated in the general manner can be included in expenses, including increasing the amount of losses that can be carried forward to the future (clause 6 of Article 346.18 of the Tax Code of the Russian Federation) (letter from the Ministry of Finance of Russia dated June 20 .2011 No. 03-11-11/157 and the Federal Tax Service of Russia dated July 14, 2010 No. ShS-37-3/6701@).

Declaration according to the simplified tax system, deadlines for payment of tax and advance payments

They report on a single tax under the simplified tax system once a year (Article 346.23 of the Tax Code of the Russian Federation):

• organizations - no later than March 31 of the year following the expired tax period;
• individual entrepreneurs - no later than April 30 of the year following the expired tax period.

At the same time, taxes are paid at the end of the year (Clause 7, Article 346.21 of the Tax Code of the Russian Federation).

If the taxpayer has lost the right to apply the simplified tax system or has ceased business activities for which he applied the simplified tax system, the declaration must be submitted no later than the 25th day following the termination of application simplified tax system of the month(clauses 2, 3, article 346.23 of the Tax Code of the Russian Federation).

Based on the results of the reporting periods (Q1, half-year, 9 months), reporting according to the simplified tax system is not submitted - you only need to make advance payments. The deadline for their payment is no later than the 25th day of the first month following the expired reporting period (clause 7 of Article 346.21 of the Tax Code of the Russian Federation).

Results

The calculation of the single tax under the simplified tax system depends on the selected object of taxation, type of activity and regional legislation regarding the establishment of reduced rates. The deadline for filing a single tax return, in turn, depends on whether the taxpayer is an organization or operates as an individual entrepreneur.

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

Prohibited list for “simplified people”

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Is it worth switching to the simplified tax system?

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

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

“Simplified” residents are required to transfer all other taxes, fees and non-tax payments in accordance with the general procedure. In particular, these are:

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

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

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

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

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

Advantages and disadvantages of “simplified”

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

The advantages of “simplified” include:

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

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

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

Which is more profitable: simplified taxation system or OSN

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

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

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

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

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

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

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

Property tax – 117,500 rubles;

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

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

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

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

In total, the company will pay to the budget:

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

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

C income received;

From the difference between income and expenses.

First way

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

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

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

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

(RUB 64,350 + RUB 660)

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

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

Total total amount taxes:

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

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

Second way

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

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

In total the company will pay:

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

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

274,108 – 102,734 = 171,374 rubles.

In order to help the development of small businesses, the legislation formulated a simplified taxation system (Chapter 26.2 of the Tax Code of the Russian Federation). It belongs to one of the types of modes preferential taxation, which can significantly reduce tax burden per business entity and simplify the procedure for drawing up and submitting tax reports.

A simplified tax system in 2019, the same as in previous years, according to the Tax Code of the Russian Federation, there are two types of objects for calculating taxes:

• STS Income – 6% rate applies.
• STS Income minus expenses incurred - a rate of 15% is applied.

Attention! Regardless of the type of object, taxpayers must report to the Federal Tax Service once a year using this system, and make an advance payment quarterly using the simplified tax system.

By Income

If the taxpayer chooses the simplified tax system with the object of calculation “Income”, then for calculation obligatory payment he needs to keep records of receipts to the bank account and to the cash desk, which are the revenue of the LLC or individual entrepreneur.

Federal legislation in this case, the tax rate is determined at 6%. From the bet size the second name simplified tax system 6 percent.

Regional authorities can decide to lower it within their territories. Income accounting is kept in a special register - the book of accounting of income and expenses (KUDiR), where only the income part is filled out.

Attention! in 2019, it is the simplest system for individual entrepreneurs and organizations - it is best used when the share of income is small or cannot be documented.

Income reduced by expenses

The simplified tax system for income minus expenses assumes that the basis for the calculation is not the full revenue, but reduced by the actually paid expenses. However, you must remember that there are limitations here. Only those costs of an enterprise can be taken into account if they are indicated in the closed list of the Tax Code of the Russian Federation. Costs should only be taken into account if they were actually paid.

For the calculation, a rate of 15% is used, so it is often called the simplified tax system of 15%. Regions are also given the right to reduce it within their borders to stimulate their priority activities and support small organizations and entrepreneurs.

In this system, tax must be paid even if expenses exceed the amount of income received and a loss is incurred. It is called the minimum tax according to the simplified tax system on income minus expenses.

The indicators are recorded in KUDiR, where, unlike the simplified tax system (USN) is 6 percent for LLCs and individual entrepreneurs, you need to fill out not only information about revenues, but also expenses incurred.

Attention! for taxpayers it provides the greatest reduction in tax burden, so it is more profitable. But it is rational to use it if the amount of expenses is 50-60% of the amount of income.

Features of taxation on the simplified tax system

The simplified taxation system makes it possible to reduce not only the tax rate on financial results activities of the enterprise, but also receive exemption from paying a certain list of taxes.

Transfer of tax according to the simplified tax system replaces the calculation and payment of the following taxes:

• Income tax (or personal income tax for entrepreneurs).
• VAT. – value added tax. If a subject applying the simplified tax system voluntarily declares VAT in the documents, then he must pay it even while using the simplified tax system. In addition, simplified workers must calculate and pay VAT when they are assigned responsibilities tax agent.
• And under certain conditions of property tax for legal entities.

Also, for some types of simplified activities, it is possible to reduce the amount of contributions paid on employee salaries.

Individual entrepreneurs and legal entities must use the simplified tax system and pay a single tax.

Payers of the simplified tax system of 6% can, when calculating it, reduce the amount of tax received by the contributions actually paid, but not more than 50%.

Previously, all legal entities using the simplified system had the opportunity not to pay property tax. Currently, there is a transition from a tax base calculated based on the inventory value of an object to a base where the tax is determined based on the cadastral value.

Attention! If the taxpayer is registered in the region where the transition has already been made, and the legislation defines the lists of real estate objects subject to taxation in this subject, then the payer of the simplified tax system is obliged to pay property tax for legal entities.

Who can apply the simplified tax system

A simplified taxation system in 2019 for individual entrepreneurs and companies is available if:

• business entity no more than 100 people.
• There are also income criteria - it should not exceed 150 million rubles per year.
• The total cost of fixed assets should not exceed 150 million rubles.

From this we can conclude that it can only be used by small businesses and entrepreneurs.

Who cannot use simplification

The simplified taxation system in 2019 for LLCs of other forms of legal entities is not available if:

• Their founder is another company with a participation share of more than 25%.
• It cannot be used by companies that have representative offices and branches.
• Also, business entities carrying out credit or insurance activities, pawnshop; producing products that are subject to excise taxes; or who are organizers of gambling.
• In addition, the simplified tax system cannot be used by taxpayers whose indicators according to the criteria listed in the Tax Code of the Russian Federation are higher than the established limits.

The procedure for switching to the simplified tax system

The legislation provides for several options for switching to the simplified tax system.

When registering an LLC or individual entrepreneur

A business entity has the right to submit to the Federal Tax Service along with documents for or. In this case, upon receipt of registration certificates, he is immediately given a notification about the application of the simplified tax system.

In addition, the Tax Code of the Russian Federation allows newly registered entities to switch to a simplified system within 30 days from the fact of their registration with the Federal Tax Service.

Switching from other modes

You can also change the tax regime if companies or individual entrepreneurs have been operating for a certain time.

However, it must be taken into account that the transition to the simplified tax system is possible only at the beginning of the year. In order to implement it, you must submit an application before December 31 of the year preceding the start of using this special regime, reflecting compliance with the criteria for the possibility of application. These figures should be calculated as of October 1.

Attention! To use the simplified tax system in 2019, the company’s revenue for the nine months of 2019 cannot be higher than 120 million rubles.

There is no other change to the current regime on the simplified tax system.

The procedure for changing the object of taxation according to the simplified tax system

The rules of law also provide for a change in taxation systems within the simplified tax system itself.

The same rule applies here as when switching from another tax system. You can change “Income” to “Income minus expenses” and back only from the beginning of the new year. To do this, in accordance with the established procedure, before December 31, you must submit a corresponding application to the Federal Tax Service.

Tax and reporting period

What is a tax or reporting period is established by the Tax Code of the Russian Federation.

Taxable period

The tax period for the simplified tax system is determined calendar year. During this time, a declaration is drawn up according to the simplified tax system, in which the amount of tax for the year is finally determined. Part tax period includes reporting periods.

If there is a transition from the simplified tax system to OSNO when the established criteria are exceeded, then the tax period in this case will be a period of less than one year.

Information in the declaration is shown cumulatively from the beginning of the year only within one tax period.

Reporting period

Simplified reporting periods are considered to be a quarter, half a year, and nine months. That is, this is the time for which advance payments are calculated.

The procedure for paying tax according to the simplified tax system for LLCs and individual entrepreneurs

The tax must be transferred to the budget in advance payments every quarter, and after that at the end of the year - the remaining amount.

The exact dates when each of these parts must be paid is established by the Tax Code.

It says that this must be done before the 25th day of the month following the completed quarter:

• For the 1st quarter - until April 25;
• Six months before July 25;
• 9 months - until October 25.
• The final payment for the year must be made to firms by March 31 of the year following the reporting year, and to entrepreneurs by April 30 of the same year.

Attention! If the payment date falls on a weekend, it is postponed to the first business day following the weekend.

For violation of certain deadlines, the company or individual entrepreneur is held accountable.

Taxes and reporting on a simplified system for individual entrepreneurs

For entrepreneurs, the number of taxes and reports depends on whether employees are hired.

The simplified taxation system in 2019 for individual entrepreneurs involves the payment of the following taxes

Individual entrepreneurs without employees pay the following taxes:

• Single tax on the simplified tax system.
• to the pension fund and for compulsory medical care. insurance.
• Property tax for individuals.
• Land and transport tax (if there are objects of taxation).
• VAT, if it was allocated in shipping documents.

For individual entrepreneurs and employees, the following are added to this list:

• Personal income tax on employee salaries;
• Insurance contributions for employees' salaries.

Individual entrepreneur reporting on the simplified tax system

Entrepreneurs without employees must submit the following reports:

• by year.
• VAT declaration (if it was allocated in the settlement documents).

Individual entrepreneurs and employees also add:

• at the end of the year from the income of its employees;
• every quarter;
• Reports to the pension fund - monthly and annually;
• Report to social security 4-FSS;

Taxes and reporting on a simplified system for LLC

The simplified taxation system in 2019 for LLCs involves the payment of the following taxes

The company must pay the following taxes and contributions:

• Single tax on the simplified tax system;
• Personal income tax on employee salaries;
• Insurance contributions for employees' salaries;
• Property tax (if it is calculated based on cadastral value);
• Land and transport tax (if there are objects of taxation)
• VAT, if it was allocated in shipping documents;
• Trade tax, if introduced by regional legislation.

LLC reporting on the simplified tax system

Organizations, compared to individual entrepreneurs, always submit a full set of reports to different authorities:

• Declaration of tax simplified tax system;
• Report 2-NDFL based on the results of the year from the income of its employees;
• Report 6-NDFL every quarter;
• VAT declaration (if it was allocated in the settlement documents);
• Declarations on land and transport taxes(if there are objects of taxation);
• Unified calculation of insurance premiums at the end of the year;
• Reports to the pension fund - SZV-M and SZV-STAZH;
• Report to social security 4-FSS;
• Small businesses using the simplified tax system must submit simplified forms of balance sheet, profit and loss statement and target financing. The rest of the companies prepare their accounting records in in full;
• Report on average headcount;
• Statistical reporting is presented in full.

Minimum tax according to the simplified tax system: income minus expenses

When an individual entrepreneur or a company uses the simplified tax system “Income minus expenses”, then if they receive a small profit or loss, they will still have to report to the tax office obligatory payment. This is a minimum tax that is paid in the amount of 1% of income.

Its calculation is made only at the end of the calendar year. After calculating the amount of income and expenses for the year and determining the amount of tax according to the simplified tax system of 15%, it is also necessary to calculate the minimum tax.

If the amount received is less than the calculated amount general rules tax, then the latter is paid. If the minimum tax is higher, you will have to pay it.

There is no longer a need to issue a letter requesting that the amounts of previously sent advance payments be counted as the minimum tax. The tax office will do this itself after receiving the declaration.

Tax reduction due to contributions to the Pension Fund and compulsory medical insurance

LLC and individual entrepreneur with employees

Organizations and entrepreneurs that have employment contracts with hired employees can reduce the calculated tax by the amount of contributions.

The amount of reduction depends on the system they use:

• Using the “Income” system, individual entrepreneurs and companies can reduce the tax on contributions by no more than 50%. You can use contributions for yourself and in the amount of 1% (for entrepreneurs), as well as PF contributions, medical insurance, social insurance and injury for employees, sick leave payments from the employer’s funds.
• On the “Income minus expenses” system, contributions are included in expenses that reduce income in full.

Attention! In this case, contributions transferred during a given quarter are taken into account, regardless of the period for which they were actually paid.

Individual entrepreneur without employees

Individual entrepreneurs without employees can reduce the tax amount by the amount of contributions paid. At the same time, they are taken into account in full.

It is allowed to accept a reduction in both the amount of insurance payments for oneself and a contribution in the amount of 1% of income.

When calculating tax, contributions that were paid in the same quarter are taken into account. It does not matter for what period the payment was made.

Therefore, the entrepreneur has a choice - to pay the entire amount in full, reduce the tax on it this quarter and then not use this opportunity, or split the amount of contributions into four parts, pay them in equal parts quarterly and also deduct their amount from the tax.

Combining the simplified tax system with other tax regimes

You can combine simplified taxation with UTII or PSN. But this can be done only if one of the types of activities specified in the legislation has been registered as a taxpayer of non-exchange or patent.

At the same time, for each of the systems it is necessary to keep separate records of both income received and expenses made in order to avoid problems arising from double taxation.

If a taxpayer closes an imputation or a patent, but has a simplified taxation system open, then the types of activities previously covered by them should be subject to a single simplified tax when they continue to be carried out.

Loss of the right to apply a simplified taxation system

The Tax Code establishes several criteria upon reaching which an economic entity no longer has the right to simplification:

• The amount of income exceeded 150 million rubles;
• The cost of the OS became more than 150 million rubles;
• IN authorized capital other companies entered with a share of more than 25%;
• The average number of employees became more than 100 people.

If at least one condition is violated, the company must switch to OSNO. At the same time, the company must track the moment of violation and transition itself.

After that, she informs the tax authorities about this:

• Sends a notice of loss of the right to the simplified tax system - before the 15th day of the month following the quarter of loss;
• A declaration is submitted according to the simplified tax system - before the 25th day of the month following the quarter of loss;
• Pay tax for those quarters when the company worked under the simplified tax system - before the 25th day of the month following the quarter of loss.

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

1. An individual entrepreneur works independently without the involvement of employees;
2. Payment for IP services is transferred to the IP account (IP does not accept cash cash and he does not need to use CCP);
3. IP turnover is far from size limit, exceeding which deprives the individual entrepreneur of the right to apply the simplified tax system.

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

1. What taxes does the individual entrepreneur pay?

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Total = RUB 27,854.96

BCC of a fixed contribution to OPS - 182 102 02140 06 1110 160.

BCC of a fixed contribution for compulsory medical insurance - 182 102 02103 08 1013 160.

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

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

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

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

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

An example of reflecting income in a book:

			Income taken into account	Costs taken into account when calculating the tax base
	20.03.2018 № 3	Prepayment under agreement dated March 20, 2018 No. 1
	25.03.2018 № 4	Prepayment under agreement dated March 25, 2018 No. 2
	26.03.2018 № 5	Prepayment under agreement dated March 26, 2018 No. 3
Total for the first quarter
	Date and number of the primary document		Income taken into account when calculating the tax base	Costs taken into account when calculating the tax base
	09.04.2018 № 10	Prepayment under agreement dated 04/09/2018 No. 4
	22.04.2018 № 6	Refund of prepayment due to termination of contract dated March 20, 2018 No. 1
Total for the second quarter
Total for the half year

3. When to pay tax

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

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

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

4. How to calculate the payment amount

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

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

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

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

Additional tax (refund) = The tax base for the year * 6% - paid insurance premiums for the tax period - advance payments paid earlier in the current year.

Example

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

Month	Income, rub.	Reporting (tax) period	Income for the reporting (tax) period (cumulative total), rub.
January		I quarter
February
March
April		Half year
June
July		9 months
August
September
October
November
December

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

— 4,000 rub. — in the first quarter;

— 12,000 rub. - within six months;

— 20,000 rub. — within 9 months;

— 28,000 rub. - during a year.

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

Solution

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

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

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

4,320 - 4,000= 320 rub.

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

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

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

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

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

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

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

504,000×6% = 30,240 rub.

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

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

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

4. Tax calculation at the end of the year:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

— suspend operations on the taxpayer’s account.

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

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

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

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

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

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

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

Paying taxes is the most pressing topic for entrepreneurs. It is especially of concern to novice businessmen who are just trying to understand the list of new responsibilities they have received in connection with acquiring the status of an individual entrepreneur. However, not everything is so complicated. Today, the vast majority of individual entrepreneurs exist and are in this mode. Therefore, now I would like to talk about the minimum tax under the simplified tax system and other nuances related to this topic.

Income minus expenses

This is the name of the “simplified” type, which obliges individual entrepreneurs and companies to pay a minimum tax. The simplified tax system “income - expenses” (hereinafter referred to as the abbreviation DSM) is more difficult to understand for novice businessmen. Therefore, many, not particularly understanding the topic, opt for a regime called the simplified tax system 6%. In this case, everything is extremely simple: the entrepreneur pays 6% of the profit of his enterprise as tax.

What about the other case? If a person chooses VHI, then his tax can vary from 5 to 15 percent. In general, first of all, an entrepreneur must find out the rate set for his type of activity in the region where it is carried out. And the exact value is determined by performing some calculations. And it’s worth talking about this in more detail. But first, a few words about advance payments. This important nuance, which cannot be ignored.

Advance payments

Every person who pays the minimum tax under the simplified tax system according to the designated regime will regularly encounter them. Every quarter the entrepreneur must make a so-called “prepayment”. That is, every three months he transfers advance payment to the budget. The amount required to be paid is calculated on an accrual basis from the very beginning of the year. And it must be transferred before 25 days have passed since the end of the quarter.

At the end of the year, the remaining tax is calculated and paid. Then it is served tax return. Individual entrepreneurs must do this by April 30. For LLCs, the maximum period is March 31.

Calculation

It is carried out quarterly, as well as at the end of the year. With the simplified tax system “income minus expenses,” the minimum tax is calculated simply. First, the profit is summed up from the beginning of the year to the end of a certain period. Then all expenses for the same time period are subtracted from the resulting value. And after that, the resulting amount is multiplied by the tax rate.

If a person calculates an advance payment for the second, third or fourth quarter, then at the next stage he needs to subtract previous advance payments from this value.

As for calculating tax at the end of the year, everything is also simple here. A person determines the minimum tax under the simplified tax system and compares it with the amount of the tax that was calculated in the usual way.

Minimum tax

Under the simplified tax system, it is calculated at a rate of 1%. In what cases is it paid? Far from the most favorable.

A 1 percent tax is charged when the amount of an entrepreneur's expenses exceeds the income he receives. That is, in case of loss. It is clear that in such situations there is simply no basis for calculating standard tax at 5-15%. And at the same time, if a person finds himself at a loss, he will still have to pay the one percent required by law.

There is another case. 1% is paid if the amount of the single tax, which was calculated from the difference between expenses and income at a 15% rate, does not exceed the minimum tax for the same period.

Advances and minimum tax

It is worth mentioning one more nuance related to the topic under consideration. It often happens that at the end of each quarter an entrepreneur pays advance payments for a single tax, and at the end of the year he is charged a minimum of 1%.

This situation can be sorted out using one of two methods.

The first method involves the entrepreneur paying the minimum tax under the simplified tax system and crediting previously made advances to future period. Moreover, for this you do not need to do anything additional, since the offset occurs automatically, since the BCC for the minimum tax of the simplified tax system is no different. It is the same for both tax and advance payments.

Now about the second method. It consists of the entrepreneur crediting the advances paid towards the minimum tax. And in this case, the notorious KBK will be different. So you will need to write an application for offset of advances, to which copies are attached payment orders and details. Before this you need to submit annual declaration so that the inspection database reflects information about taxes paid by a person.

Example

Well, enough information was provided above to help understand the topic regarding the minimum tax under the simplified tax system (income minus expenses). Now we can move on to an example.

Let's say a certain entrepreneur has completed reporting period with an income of 2,000,000 rubles. At the same time, his expenses amounted to 1,900,000 rubles. is 15%. The following calculation is made: 2,000,000 - 1,900,000 x 15% = 15,000 rubles. This is the tax amount corresponding to general order. But in this case, the loss is obvious, so the minimum tax will be applied to the entrepreneur. It is calculated as follows: 2,000,000 x 1% = 20,000 rubles.

It can be seen that the minimum tax of 20,000 rubles is an order of magnitude greater than the amount required to be paid according to the general rules. But the entrepreneur must transfer exactly this amount of funds to the treasury.

Good to know

Much has been said about what the minimum tax under the simplified tax system means. Income minus expenses is a convenient mode, you just need to figure it out. And now I would like to pay special attention to some nuances that it would be useful for an entrepreneur to know.

As already mentioned, the difference when subtracting the accrued amount from 1% can be included in expenses for the next period. It is worth knowing that this procedure does not have to be carried out immediately. It is allowed to exercise this right for the next 10 years.

The transfer can also be done either full or partial. But if the entrepreneur received losses in several periods, then they will be accrued in the same order.

It happens that an individual entrepreneur decides to cease his activities. If the loss was not returned to him, then the legal successor will use it. This is usually done by including this amount in production expenses. But it is worth knowing that this scheme cannot be implemented if a person switches to another taxation regime.

By the way, regarding payment. Since the first of January of this year, 2017, they have been used new KBK. For a fixed contribution to Pension Fund Valid details are 18210202140061100160. For additional ones - 18210202140061200160. You need to be careful, since BCCs are almost identical and differ only in one digit. For FFOMS, in turn, BCC 18210202103081011160 is valid.

They can be paid online. To do this you need to go to the official website tax office. Navigating through it is simple and clear, so any ordinary user can figure it out. The main thing is then, after completing the online payment, save electronic receipts. Of course, they will be saved in the archive anyway, but it is better to immediately put them in a separate folder.

When you don't need to pay anything

There are such cases. They also need to be noted with attention when talking about the minimum tax on expenses under the simplified tax system.

The fact is that many people open individual entrepreneurs, but do not conduct business. In this case, at the end of the tax period (the deadlines were mentioned above), they submit zero declaration. If a person had no profit, then there are no advance payments or fines. The only sanction that can be imposed is 1,000 rubles for late submission of reports.

There is also no need to make any calculations when preparing the declaration. All lines in which the amounts of revenue and expenses are usually indicated are marked with dashes. The revenue is zero, which means the tax is the same.

But! Every entrepreneur must pay fixed contributions. Even if he is not active. To date, the amount of annual contributions is 27,990 rubles. Of this, 23,400 rubles go to the Pension Fund, and 4,590 rubles go to the Federal Compulsory Medical Insurance Fund.