Once a quarter, individual entrepreneurs on a simplified basis transfer advance payments to the tax office. How much taxes and how to pay them according to the simplified tax system for individual entrepreneurs in 2017 depends on the type of taxation that the entrepreneur has chosen. The amount of taxes depends on the type of taxation and on the number of employees in the individual entrepreneur.

Simplified taxation system is a tax regime when an individual entrepreneur does not pay personal income tax, VAT and property tax.

Entrepreneurs whose companies have:

• no more than 100 employees;
• income up to 150 million rubles per year;
• the share of other organizations is no more than 25%;
• no branches.

Let's look at step-by-step instructions on how to pay individual entrepreneur taxes using the simplified tax system.

Tax return for individual entrepreneurs using the simplified tax system

Every year, before April 30, individual entrepreneurs on a simplified basis are required to take tax return. Order MMV-7-3/352 of the Federal Tax Service approved the form of the declaration and the procedure for filling it out, for example:

• fill out the declaration in printed capital letters;
• round amounts to the nearest ruble;
• put a dash in empty fields;
• fill out the form again if you made a mistake;
• Declaration sheets cannot be stitched or stapled.

If the entrepreneur had no income during the year, then he must submit a zero declaration.

How to pay quarterly individual entrepreneur tax using a simplified method

Entrepreneurs pay on the simplified tax system quarterly tax or advance payment. The amount of tax depends on the type of taxation chosen. There are two of them:

• the first is “income”, the entrepreneur pays 6% of all income;
• the second is “income minus expenses”, the entrepreneur pays 15% of the difference between income and expenses, that is, from net profit.

To choose a mode, you need to evaluate the amount of expenses in relation to income. If expenses are less than half of income, then you should choose the “income” tax and pay 6% of profit. If there are less income than expenses, then it is better to choose “income minus expenses” and pay 15% of net profit.

Advance payment must be made once a quarter:

• first quarter, 3 months - due by April 25;
• second quarter, 6 months - due July 25;
• third quarter, 9 months - due by October 25.
• fourth quarter, 12 months - annual calculation, due by April 30.

Accruals must be calculated from the beginning of the year, and each quarter deducts previous payments. For example, in the first quarter an entrepreneur paid 8,500 rubles. In the second - 6000 rubles. For six months of work, an entrepreneur must pay 14,500. But he has already paid tax for the first quarter - 8,500 rubles, so in the second he will pay only 6,000 rubles (14,500 - 8,500).

If an entrepreneur has employees, then personal income tax must be paid monthly. Personal income tax is a tax on personal income. Once a month, the entrepreneur withholds 13% from the employee’s salary and transfers the money to the tax office.

How to calculate what contributions an individual entrepreneur pays in a simplified manner

If an entrepreneur does not have employees, then he pays contributions only for himself Pension Fund and in Federal Fund health insurance- FFOMS. The amount of contributions depends on the minimum wage - minimum size wages. From July 1, 2017, the minimum wage was 7,800 rubles. Let's figure out how to calculate the payment correctly:

• to the Pension Fund - minimum wage x 12×26%;
• in the Federal Compulsory Medical Insurance Fund - minimum wage x 12×5.1%.

This year the entrepreneur will pay contributions in the amount of 29,109 rubles. This amount is distributed as follows:

• to the Pension Fund - 24,366 rubles (7800×12×26%);
• to the Medical Insurance Fund - 4773 rubles (7800×12×5.1%).

If an entrepreneur earns more than 300,000 rubles a year, then he will have to pay an additional contribution - 1% of the amount that is more than 300,000 rubles. For example, an individual entrepreneur earned 500,000 rubles. On a difference of 200,000 rubles, he must pay 1% - that’s 2,000 rubles per year.

Entrepreneurs with individual entrepreneurs can pay off the tax in contributions. Payments to the Pension Fund and the Social Insurance Fund can be reduced.

For example, an entrepreneur without employees in an individual entrepreneur earned 700,000 rubles in 2017. Of this, he paid a tax of 6% per year - 42,000 rubles. I transferred 29,109 rubles a year to the pension and Social Insurance Fund. I paid an additional contribution of 1% - 7,000 rubles. Now we subtract contributions to the funds and an additional contribution from the advance payments: 42,000 - 29,109 - 7,000 rubles. For the year, the entrepreneur will pay taxes not 42,000 rubles, but 5,891 rubles.

To reduce the tax, you need to pay contributions and advance payments once a quarter during the same period for which you want to reduce the tax. For example, we decided to reduce the tax for the second quarter. First you pay contributions to the funds, and then taxes. When you pay your taxes, recalculate them and subtract the amount you paid to the Pension Fund and the Health Insurance Fund.

Individual entrepreneurs using the simplified tax system “Income minus expenses” can also reduce taxes. If insurance premiums recorded as expenses, then the tax amount at a rate of 15% will become less.

If a simplified individual entrepreneur has employees, then you need to pay contributions to the funds - 30% of the salary of each employee:

• 22% - to the Pension Fund;
• 5.1% - in the Federal Compulsory Medical Insurance Fund;
• 2.9% - to the Social Insurance Fund.

Accounting deducts personal income tax from an employee’s salary, and transfers to funds are company expenses.

no employees:

• advance payment;
• contributions to the Pension and FFOMS;

What taxes does an individual entrepreneur pay on the simplified tax system? with employees:

• advance payment;
• Personal income tax - 13% from the salary of each employee;
• transfers to the fund - 30% from the company budget for each employee.

The collection of tax fees involves the filling of local and state budgets, so add obligatory payments Owners of any type of business are obliged to large companies and small entrepreneurs. To ease the financial burden for individual entrepreneurs, there are 2 types of taxes - regular (15%) and simplified (15% or 6%). The existing simplified taxation system suggests that contributions may differ slightly - their calculation takes into account such a parameter as the presence or absence of employees in the company.

What is simplified tax for individual entrepreneurs?

The simplified regime for collecting contributions or the simplified tax system implies that for reporting, an entrepreneur needs to prepare a smaller volume of documents than in other cases, the interest rate and the amount payable will be significantly less. Also, a single fee must be paid once during the year, which reduces the burden on accounting. At the same time, the businessman must submit the appropriate legal status declaration. Selecting this involves several reporting options (once in a certain period of time):

• quarterly;
• six months;
• in 9 months current year.

There is no need to report according to a special scheme; in this case, it is enough to make an advance payment, but you will have to calculate it in advance yourself or use the services of an accountant. The simplified tax system not only simplifies the financial burden, but also reduces the number of papers that need to be filled out for subsequent submission to the Federal Tax Service. Also, such a choice replaces the following positions in the current year that require the payment of a certain amount of money:

• on the income of an entrepreneur as a person who does not have a legal form (individual);
• on property that is involved in business (there are a number of exceptions that need to be discussed with representatives of the tax office on an individual basis);
• for added value (there are also exceptions).

The simplified taxation system for individual entrepreneurs has several types of rates. An entrepreneur can choose the option:

• taxing your income at 6%;
• also make expenses the main focus, in this case it will be necessary to pay 15%, but subtract the amount of expenses incurred from income.

An important clarification: from the values ​​of 6 and 15%, you can additionally subtract the amount of insurance contributions to the state.

The choice should take into account the existing disadvantages:

• you cannot apply for the simplified tax system if your annual income exceeds 120 million;
• the system will have to be abandoned if the income is 120 million (per year);
• All financial payments must be made through the cash register.

Not all expenses can be taken into account and used to reduce the total amount contributed to the deductions account, so you need to familiarize yourself with the special list presented to the Federal Tax Service. The system does not apply to social or property cash– the amount cannot be reduced at their expense.

Changes envisaged in 2018

In 2018, changes appeared in the simplified tax system that entrepreneurs need to familiarize themselves with. Mandatory tax individual entrepreneur on a simplified basis 2018 (how much to pay and how to register is indicated on stands in the Federal Tax Service) has undergone the following changes (amounts are indicated in rubles):

• increase in limits - the system operates up to an income of 120 million per year (previously it was 100 million);
• when switching to the regime taking into account profits for 9 months, the maximum amount for the year is taken into account - 112 million;
• The minimum wage has not changed – it is 7,500 in the first half of the year and 7,800 in the second.

Also, the simplified tax system 2018 assumes that:

• penalties, fines and penalties previously assessed for debts in filing reports will not be imposed;
• This year, an innovation is being introduced - online cash registers. With their help, information about completed sales will be sent directly to the Federal Tax Service (local), which should make it easier for entrepreneurs to keep financial records and calculate the amount to pay taxes.

The BCC for contributions has undergone changes, as well as the codes for deductions for children; not only individual entrepreneurs, but also other persons can pay taxes.

Entrepreneur's transition to a simplified fee payment system

It must be remembered that the simplified taxation system 2018 is available to individual entrepreneurs if he complies with the following rules:

• the staff employs no more than 100 people (officially registered, within 12 months);
• income received from doing business for a period of 9 months (3 quarters) did not exceed 112 million rubles (confirmed by filing a declaration);
• type of company activity is permitted existing rules registration of the simplified tax system;
• a written application from the entrepreneur (the main person in the company) was submitted within the established time frame;
• transition to easier payment and financial statements will occur from the beginning of the new tax period.

In other cases, the transition will not be possible. You cannot choose the simplified tax system when the individual entrepreneur is on the unified agricultural tax system.

Types of activities for the simplified tax system: who is prohibited from using this taxation scheme

The simplified taxation system 2018 is not allowed for registration when an individual entrepreneur has chosen the following types of activities:

• private pension fund;
• banking activities;
• microfinance company;
• insurance;
• investments;
• pawnshops;
• rare natural minerals (mining, selling);
• goods with excise taxes (production);
• advocacy (private practice);
• notarial activities (private);
• organization of gambling.

You cannot apply for a simplified form if the business is a budgetary, government-owned institution or a company registered in another country. Persons who have signed a formal agreement on the division of goods or products also cannot take advantage of the benefits provided by the 2018 tax system.

When to switch to the simplified tax system: time and features of the process

The following questions should be clear to an entrepreneur: individual entrepreneur tax on a simplified basis 2018, how much to pay and when you can choose a similar system. In the first case, much depends on the presence or absence of subordinates and financial turnover. The transition is possible subject to the following rules:

• the beginning of a new tax period (for last year or you won’t be able to walk the block according to the rules);
• a corresponding application was submitted in writing within the period ( calendar months) 1.10 – 31.12 of the current year (exception – opening of an individual entrepreneur);

Returning to the simplified system is possible, but for this the businessman will have to wait 1 year (time is counted from the moment of leaving).

Tax for individual entrepreneurs on a simplified basis 2018, how much to pay - 6% and 15%

If you choose the simplified individual entrepreneur tax 2018, how much to pay depends on interest rate recorded in documents. There are 2 modes taken into account in the calculations:

• income component - profit (rate 6% with the possibility of reduction to 1% by decision of the regional authorities);
• The expenses incurred by the individual entrepreneur are deducted from income (15% rate) - in this case, only the expense components of the activity are taken into account. Local authorities can reduce the rate to 5%.

A future or existing entrepreneur can choose the most suitable option for determining the tax rate. If expenses reach 60%, and the company’s income is 40%, then the optimal solution would be to choose the “income and expenses” option.

What taxes do individual entrepreneurs need to pay on the simplified tax system of 6% with and without employees in 2018?

80% of businessmen strive to apply for a simplified tax system of 6%, since the burden in the financial part will be less, the remaining funds can be redirected to development. The following point will need to be taken into account: whether or not the staff working for the individual entrepreneur has been formed.

Contributions for individual entrepreneurs 6%: no employees

Individual entrepreneur tax on a simplified basis 2018: how much to pay if there are no employees - the amount is formed from two contributions (personal) payment - rubles:

• PFRF (as of 2018) – 19356.48;
• MHIF – 3796, 85.

These payments are mandatory. Their value may differ, since it is tied to the minimum wage indicators.

An additional fee of 1% appears if income is 300,000 (the amount is calculated from the difference between this indicator and income). It turns out - 23155 and 33 kopecks, as well as 1% in case of excess in the income component.

Tax deductions can be made for the full amount of contributions, including 1%. Approximate calculation of future payment:

Contributions paid (for the quarter) were 100 thousand, this amount included 1%, since there was an excess in income. The tax in this case amounted to 300 thousand. The payment amount with deduction should be calculated as follows: 300 thousand – 100 thousand = 200 thousand.

It is important to note that only those fees that were paid during the billing period can be deducted.

Contributions for individual entrepreneurs at a 6% rate with employees

In the case where the full-fledged operation of the company requires the formation of a staff, the amount for payment will be higher - you need to pay not only personal contributions, but also for each of the employees.

Staff fees will be as follows:

• 30% of royalties ( wage, bonuses) – work must be carried out under a contract;
• 2.9% of the payment amount - work is carried out under a special document - a civil law act.

An entrepreneur with the status of an individual entrepreneur has the right to reduce the tax due to the contributions he paid on time, but not more than half (50%) of the amount paid.

What taxes does an individual entrepreneur have to pay if the rate is 15%

The simplified taxation system of 2018 assumes 15% (expenses are deducted from income). All contributions can be deducted from tax (no restrictions are provided). Attention! The write-off can be complete (100%), including the possibility of including amounts in the expense section. There are also the following features:

• expenses exceeded the income component of the activity - the loss incurred by the individual entrepreneur will be taken into account in the new reporting period (not exceeding 30%);
• The company is operating at a loss - the amount to be paid is 1% of the possible profit.

To calculate, you will need to subtract expenses from income, then multiply by 15%. In the next period, the difference in payments will be taken into account.

simplified tax system income minus expenses in 2018: what is included in expenses

To understand what is included in the concept of “expenses”, it is necessary to carefully study the list established by law. For an individual businessman, the following options (finances spent) are relevant:

• purchase of funds necessary for the operation of the company;
• purchase of exclusive rights;
• production process costs.

The concept of expenses also includes the acquisition of intangible assets or know-how (in the field of electronics). Financial costs that can be written off in the new tax period:

• to obtain patents for activities individual or company;
• carrying out repair work;
• necessary and force majeure financial costs;
• payment of wages;
• rental of premises or purchase;
• business or premises insurance.

In order not to miss the opportunity to reduce the financial burden, you need to carefully study the tax code, namely Article 346.

The timing of payment of financial obligations to keep the business in the legal field depends on the type chosen for settlements with tax office. If the individual entrepreneur pays in advance, then all funds must be paid:

• until the 25th in April, July and October, respectively (by quarter);
• single tax– until the end of April;
• financial contributions (until the 1st) in April, July and October (by quarter) and until December 31 (to completely close the year and have no debts).

If there is staff - until the 15th of every month.

Step-by-step instructions for beginners: how to pay taxes for individual entrepreneurs using the simplified tax system in 2018

It is necessary to correctly calculate the amount of taxes and contributions in order to eliminate the possibility of penalties, fines and other phenomena unpleasant for businessmen that complicate the development of the company. Calculations take into account the selected rate of 6 or 15%.

Tax calculation: individual entrepreneur 6% with employees

Provided that there are 5 employees on staff, and the basis for calculations is the income part: 90 thousand (quarter), contributions (for everyone and the individual entrepreneur itself) - 30 thousand. For 6 months, income amounted to 550 thousand, contributions - 30,000 and a mandatory 1% on excess income. It turns out: 550000 -300000X1% = 2 thousand 500 rubles.

Required payments under the simplified system: 90000X6% = 5400 rubles. Subtracting the contributions (30 thousand rubles), we get a negative amount of -24600, taking into account the restrictions of 50%, 5400 rubles should be divided by 2, it turns out 2700 rubles. Duty for 6 months: 550 thousand X 6%, it turns out 33,000. Subtracting fees 33,000 - (30,000 rubles X 2 + 5,000 rubles) you will also get a negative amount of - 32,000 rubles. Accordingly, 33,000 rubles need to be divided in half, resulting in 16,500.

Tax calculation: individual entrepreneur 6% without employees

With an income of 560 thousand rubles per quarter and contributions in the amount of 23,154 rubles, the calculations will be as follows: (560,000 - 300,000) X 1% = 2,600 rubles.

Advance payment = 560,000 X 6% = 33,000. Insurance costs and 1% on excess profits are deducted: 33,000 - 23,154 - 2,600, the final value is 7,246 rubles.

How to calculate individual entrepreneur tax 15%

In the case when an entrepreneur received 200,000 rubles (RF) in profit, and his expenses amounted to 198,000 rubles, then the tax will be equal to 2000 rubles.

Accounting and reporting

Tax reporting must take time into account. If there is a staff of employees, then documents are submitted before April 20 (annual), for 2 personal income taxes - quarterly, before the 30th of the next month. Employees must be taken into account - their number is indicated in documents submitted before January 20 (once a year). A simplified taxation system is not provided for LLCs with large turnover.

Thus, reducing the tax burden in the financial part is a very real and legal action.

Starting a new business is always an expensive undertaking, and any additional expenses may interfere with a successful start. To legally reduce payments to the budget, you can choose a preferential regime with a low tax rate. There are several such regimes in Russia, and the most popular of them is the simplified tax system.

Benefits of a simplified system

According to statistics from the Federal Tax Service, in 2018, out of 3.8 million individual entrepreneurs, 1.6 million individual entrepreneurs were employed. The types of simplified tax system (Income and Income minus expenses) are distributed unevenly: 1.3 million and 0.3 million, respectively.

This interest of entrepreneurs in simplification is explained, first of all, by the low tax burden this mode. Yes, bet on USN Income is 6% of the income received, and the calculated tax can be further reduced due to insurance premiums paid. And on the simplified tax system Income minus expenses, the rate ranges from 5% to 15%, while the difference between income and expenses is taxed. If we compare these rates with the general taxation system (13% personal income tax plus up to 20% VAT), then the advantages of simplification are obvious.

A mandatory condition for operating under the simplified system is submitting an application for the transition to the Federal Tax Service. An entrepreneur has the right to declare the choice of preferential treatment within 30 days from the date of registration of the individual entrepreneur. If this deadline is missed, then the next time you can use this right only from the new year.

The second advantage of the simplified taxation system is simple reporting. Individual entrepreneurs on the simplified tax system can only submit one annual declaration and keep one register tax accounting(KUDiR). Any entrepreneur, even those unfamiliar with accounting, can cope with reporting on the simplified tax system Income.

But if you choose the simplified tax system Income minus expenses option, you will have to collect all the documents confirming business expenses, formalize them correctly and take them into account. Most likely, for this you will need the help of an accountant or a specialized online service.

Who can work for the simplified tax system

Of course, the state allows only small businesses to operate under preferential treatment. Large taxpayers pay taxes under the general tax system.

Restrictions on the transition to a simplified system may be related to the amount of the entrepreneur’s annual income, the number of employees, types of activities, and other important criteria. Moreover, the right to the simplified tax system for individual entrepreneurs can be lost in the process of activity if one of the conditions specified in articles 346.12 and 346.13 is violated Tax Code RF.

We will describe below what types of activities of the simplified tax system an individual entrepreneur can carry out. But first, about the restrictions that apply to all areas of business of simplifiers:

• annual income on any version of the simplified system should not exceed 150 million rubles;
• The average annual number of individual entrepreneurs is no more than 100 people.

Types of activities permitted under simplified rules

Unlike regimes such as UTII or PSN, where permitted types of activities are directly indicated in the Tax Code of the Russian Federation, there is no such list for the simplified system. The exclusion rule applies here, i.e. The areas of business that cannot be engaged in on the simplified tax system are listed.

As a rule, these are profitable activities in which the annual income exceeds the established limit of 150 million rubles. The list can be found in Article 346.12 of the Tax Code of the Russian Federation; we list these areas:

• banking and insurance activities;
• non-state pension and investment funds;
• professional activity in the securities market;
• pawnshops;
• production of excisable goods;
• extraction and sale of minerals, except for common ones (sand, clay, gravel, etc.);
• activities related to the organization and conduct of gambling;
• agricultural producers who switched to paying agricultural tax;
• private employment agencies.

If you look at the list, you can see that the bulk of these types of activities are already inaccessible to individual entrepreneurs, because they are allowed only for organizations. And you can engage in all other areas of business using the simplified tax system.

For comparison, only certain types of services are allowed on UTII and PSN retail. Do you want to start production or wholesale trade? Then be sure to switch to a simplified system. This way, you can use more of the money you earn to develop your business rather than pay taxes. Well, it is also profitable to conduct retail with household services on the simplified tax system, and not on common system taxation.

But that is not all. Some types of simplified individual entrepreneur activities are subject to an additional benefit - the so-called tax holiday.

Tax holidays on the simplified tax system

To stimulate the development of production, science and social sphere, most regions have introduced tax holidays for individual entrepreneurs. This is an opportunity to work for up to two years on the simplified tax system at a zero rate.

Please note: the reduced rate does not apply to trade and many household services.

Specific types of activities for which zero tax rate, each region installs independently. To find out if you can work within tax holidays, you need to find a local law on a simplified system.

For example, the law of Moscow dated 18.03. 2015 No. 10 established the following list of areas for which the zero rate of the simplified tax system applies:

• production of food and beverages, except alcohol;
• textile production;
• production of clothing, footwear, leather and leather products, fur processing;
• wood processing, production of wood and cork products;
• production of cellulose, wood pulp, paper, cardboard and products made from them;
• publishing and printing activities;
• production of rubber, plastic, finished metal products;
• production of machinery, equipment, computer technology, equipment for radio, television and communications;
• production of medical equipment, measuring instruments, optical instruments, watches;
• production of furniture, musical instruments, sporting goods, games and toys;
• processing of secondary raw materials;
• health, education and social services;
• activities in the field of sports.

To find out whether you can work during an individual entrepreneur’s holiday in your type of activity, you need to contact the Federal Tax Service at your place of registration. Moreover, go to zero simplified tax rate required immediately after registration individual entrepreneur. The tax holiday program is valid until the end of 2020.

Reduced contribution rates for employees

And finally, another benefit for payers of the simplified regime is associated with reduced rates of insurance premiums for employees. Standard contribution rates force employers to pay between 30.2% and 38.5% of amounts paid to employees.

But for some types of activities of the simplified tax system, which are given in article 427 of the Tax Code of the Russian Federation, reduced contribution rates apply. Instead of full tariffs, employers are required to pay only 20% for mandatory pension insurance hired personnel. Here is the list:

• food and non-alcoholic beverage production;
• production of textiles, clothing, leather and leather products;
• wood processing, production of wood and cork products, paper and paper products;
• production of chemicals and products;
• production of medicines, medical instruments, equipment, materials;
• production of rubber, plastic and metal products;
• production of computers, electronic and optical products, equipment, transport;
• production of musical instruments, sporting goods, games and toys;
• repair and installation of machinery and equipment;
• wastewater collection and treatment, waste disposal, recycling;
• construction of buildings and engineering structures;
• specialized construction work;
• Maintenance and repair of vehicles;
• retail trade in medicines, orthopedics and products used for medical purposes;
• activities of land, pipeline, water, air and space transport;
• warehousing and auxiliary transport activities;
• activities of postal services and couriers;
• production of film and video films, television programs;
• activities in the field of television and radio broadcasting, telecommunications;
• computer development software And consulting services in this area;
• activities in the field of information technology;
• real estate management;
• research and development;
• veterinary activities;
• activities of travel agencies;
• maintenance of buildings and territories;
• education and health;
• social care services;
• activities of cultural and art institutions, libraries, archives, museums;
• activities in the field of sports;
• repair of computers, personal and household items;
• provision of other personal services.

Reduced tariffs for these types of activities apply under the following conditions:

• income from the listed areas of business is at least 70% of the entrepreneur’s total income;
• the employer's annual income does not exceed 79 million rubles.

Unfortunately, this benefit for simplifiers is limited to the period 2017-2018. And from 2019, if no changes are made, employers on the simplified tax system for these types of activities will begin to pay contributions on a general basis.

The text below describes what taxes an individual entrepreneur pays under the simplified tax system. The article will be useful to those who are just thinking about starting a business, as well as citizens who are afraid to work legally for fear of exorbitant tax fees. In fact, in tax list there is nothing to worry about and fees for businessmen in the country are very reasonable.

IN Russian Federation businessmen who have registered an individual entrepreneur carry out labor activity, applying tax regimes regulated by the code tax laws countries. Based on the requirements of the taxation system, the individual entrepreneur transfers funds to the state treasury; in addition, there are mandatory fees that do not depend on the tax regime.

Today there are several in the country tax systems, the traditional one - OCHO - is considered the most complex and burdensome, three more are considered lightweight - the unified one (also called UNDV or “imputation”), the agricultural tax (ECXH) and the PSN - patent system. The simplified tax system is considered the most desirable and simplest - simplified mode, which allows you to save on taxes and conduct business more efficiently.

What is good about the simplified tax system?

This is special tax regime, designed to make life easier for small and medium-sized businessmen, simplify tax and Accounting and allow reducing the burden of payments to the state treasury. In the “simplified” version, the object of taxation can only be income or income minus expenses. This system is considered voluntary, that is, an entrepreneur can independently decide to work on the simplified tax system. To do this when registering an individual entrepreneur, you must submit an application to the tax service in which the entrepreneur expresses a desire to work on a “simplified” basis. You can switch to this mode already in the process of work. The legislation allows such a transition once a year, from January 1. But there are also legislative established restrictions. Firms that do not have the right to operate on the simplified tax system are:

1. Which employs more than one hundred employees.
2. Having an income of more than 58 million 805 thousand rubles.
3. Fixed assets of which exceed 150 million rubles.
4. Third-party companies in which have more than 25% share.

The big advantage of the “simplified tax” is the differentiated tax rate, that is, the decision on its value is made by municipalities. A rate of fifteen percent is considered standard for the financial base “income minus expenses” and six for income alone.

Firms operating on the simplified tax system are exempt from such types of tax deductions as:

• profitable collection;
• VAT for companies that do not export;
• Personal income tax for private entrepreneurs;
• property tax (excluding objects for which the financial base is determined by cadastral value).

Tax fees for “simplified”

Each individual entrepreneur, regardless of the taxation system (including the simplified tax system), pays mandatory: customs duties, taxes on transport, land, property, mineral extraction, water and biological resources and so on. Let's look at what fees are required for entrepreneurs on the simplified tax system.

Businessmen are required to make quarterly advances (preliminary payments), which must be transferred to the state treasury for the first quarter, half a year, nine months and a year. The set of tax laws of Russia states that under the “simplified” tax system, the tax is paid no later than the 25th day of the month, more precisely, in April, July and October.

For the “simplified” tax, a single tax is established, which is paid depending on the financial base chosen by the individual entrepreneur. It has already been mentioned that these could be:

• Income only

They are subject to a rate of 1% to 6%, depending on the decision of the municipal authorities (unless otherwise established in the region, the maximum rate). The tax calculated using this method can be reduced (by no more than half) for insurance premiums, sick leave, not reimbursed by the Social Insurance Fund and additional contributions for social insurance. If during the year the businessman did not conduct business and did not receive any income, report to tax service he is still obliged by providing a zero declaration.

• Income minus expenses

They are subject to a rate of 15% (regions can reduce it to 5%, for Crimean and Sevastopol individual entrepreneurs - up to 3%). Article No. 346 of the Tax Code of the Russian Federation specifies closed lists of expenses and income that are used to calculate the amount of tax. There is a minimum threshold for this type of tax. If the individual entrepreneur operates at a loss or the amount of tax at the rate of “income minus expenses” is less than one percent of income, the entrepreneur is obliged to pay exactly this minimum.

Moreover, if the individual entrepreneur has less than twenty-five employees, reports on income tax, papers for the Social Insurance Fund and the Pension Fund of the Russian Federation can be submitted in paper form, more employees oblige the businessman to do this in in electronic format. The tax office will accept the declaration under the simplified tax system on paper without any questions.

Video - Tax for “simplified” in 2017

Summarize

The simplified tax system or “simplified tax system” is truly the most comfortable tax regime in Russia, allowing entrepreneurs to pay tax quickly, simply, and most importantly, with little strain on the budget. Calculating it is just as easy, the main thing is to decide financial base and know exactly what cash receipts and expenses can be taken into account for tax purposes.

The simplified system is a special preferential regime, the declaration for which is submitted only once a year. Payment of the single tax on the simplified tax system also occurs once a year - no later than March 31 for an LLC and April 30 for an individual entrepreneur. However, these are not all the payments that the simplifier must transfer to the budget. At the end of each reporting period, if there is income, advance tax payments must be calculated and paid.

What are advance payments on the simplified tax system?

Let's repeat, tax period For simplified system is calendar year Therefore, the final payment to the state occurs at the end of the year. But in order for budget revenues to be uniform throughout the year, the Tax Code of the Russian Federation established the obligation of simplified taxpayers to pay tax in installments, based on the results reporting periods. In essence, this is how the budget is advanced using earlier revenues.

The reporting periods for calculating advance payments under the simplified tax system are the first quarter, half a year and nine months of the year. If a businessman received income during the reporting period, then within 25 days following it, he must calculate and pay 6% () or 15% () of tax base. If no income was received, then there is no need to pay anything.

Advance payments are called that way because the tax is paid as if in advance, in advance, without waiting for the end of the year. In this case, all advance payments under the simplified tax system are taken into account in the declaration and, accordingly, the final annual amount.

For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Moreover, now many banks offer profitable terms for opening and maintaining a current account.

Deadlines for payment of advance payments

Article 346.21 of the Tax Code of the Russian Federation establishes the following deadlines for payment of advance payments under the simplified tax system in 2019:

• no later than April 25 for the first quarter;
• no later than July 25th for the six-month period;
• no later than October 25th for nine months.

For violation of these deadlines, a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation is charged for each day of delay. There is no penalty for late payment of advances, because deadline Payment of the tax itself expires only on March 31 for an LLC and April 30 for an individual entrepreneur. But if you are late to pay the balance of tax before these dates, then a penalty of 20% of the unpaid amount will be imposed.

There is no need to submit any documents confirming the correctness of advance payments to the Federal Tax Service; simply reflect these amounts in KUDiR and keep the documents confirming payment. Information about these amounts based on the results of the reporting periods must also be indicated in the annual declaration.

Reduction of tax on the amount of insurance premiums

If you indicate an incorrect BCC, the tax will be considered paid, because Article 45 of the Tax Code of the Russian Federation indicates only two significant errors in the payment document:

• incorrect name of the recipient's bank;
• incorrect Federal Treasury account.

However, paying using the wrong classification code will result in an incorrect distribution of the amounts paid, which will result in you being in arrears. In the future, you will have to search for the payment and communicate with the Federal Tax Service, so be careful when filling out the details.

• KBK simplified tax system 6% (tax, arrears and debt) - 182 1 05 01011 01 1000 110;
• KBK simplified tax system 15% (tax, arrears and debt, as well as minimum tax) - 182 1 05 01021 01 1000 110.