What is the 15% simplification and who applies it?

The simplified taxation system - income minus expenses - is an attractive taxation regime for organizations and entrepreneurs due to the fact that they receive exemption from paying certain taxes.

What taxes is the payer of the simplified tax system exempt from?	Conditions under which simplifiers pay tax
	imported goods were imported into the Russian Federation; tax agents when leasing state property (clause 3 of article 161 of the Tax Code of the Russian Federation); when making settlements with customs (actions of customs services in free economic zones RF); transactions performed under simple partnership agreements (Article 174.1 of the Tax Code of the Russian Federation)
Income tax	the controlling company received income from foreign companies(Clause 1.6 of Article 284 of the Tax Code of the Russian Federation); received dividends from shares in third-party companies (clause 3 of Article 284 of the Tax Code of the Russian Federation); there are income from transactions with securities(clause 4 of article 284 of the Tax Code of the Russian Federation)
Organizational property tax	if the company is the owner of the property, the valuation of which is carried out according to cadastral value for taxation (clause 378.2 of the Tax Code of the Russian Federation)
Property tax for individual entrepreneurs	applicable to property according to the norms of clause 7 of Art. 378.2 Tax Code of the Russian Federation; if the assessment is determined by the cadastral value
Personal income tax (for individual entrepreneurs)	when receiving dividends from shares in companies; upon receipt of prizes, winnings, savings on bank interest, income from deposits, as well as the norms of clause 2 of Art. 224 Tax Code of the Russian Federation; income from bonds, profit of the founder (clause 5 of article 224 of the Tax Code of the Russian Federation)

Also, payers of the simplified tax system are not exempt from paying various fees, state duties, trade tax on the sale of goods based on Ch. 33 Tax Code of the Russian Federation.

Additional conditions, non-compliance with which does not allow the application of the preferential simplification regime:

• share of participation in other enterprises - no more than 25%;
• staff size - up to 100 people;
• amount of income - no more than 150 million rubles;
• residual value of main assets - up to 150 million rubles;
• presence of branches.

In November 2019, bill No. 90556 was submitted to the State Duma, which, in particular, could adjust these conditions. It is proposed that starting from 2020, if certain parameters are exceeded, enterprises should not immediately be transferred to general mode taxation, and allow the simplified tax system to be applied further, but with increased tax rates. Let's present the proposed changes in the form of a table:

Determination of income at the simplified tax rate of 15%

Income on the simplified tax system of 15% is divided into sales and non-sales according to Art. 346.15 of the Tax Code of the Russian Federation are recognized by the cash method. This means that the day of admission Money, other settlements, other property will be the date of receipt of income.

The following are not recognized as simplified income:

• received security payments, pledges, deposits;
• borrowed funds;
• contributions to the authorized, additional, and other capital;
• financial flows as target collateral.

If the income is received in in kind, its assessment is carried out according to market prices, on the basis of Art. 105.3 of the Tax Code of the Russian Federation (clause 4 of Article 346.18 of the Tax Code of the Russian Federation).

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Expenses as the main component when calculating tax

A serious point that you should pay close attention to when using the simplification “income minus expenses” is the costs incurred by the organization. The list of costs allowed for accounting is limited. Expenses must be documented, justified and listed in Art. 346.16 Tax Code of the Russian Federation. Let us pay attention to the most common types of expenses that were incurred:

• for the purchase and maintenance (repair, modernization, restructuring) of operating systems and intangible assets;
• acquisitions software, industrial designs, intellectual property items;
• rental payment for production premises (workshops, hangars) and general purpose(offices, storage places);
• remuneration of personnel, including compulsory insurance;
• payment for business trips (daily allowance, accommodation, transfer, visas, consular and similar fees);
• reimbursement to the employee of expenses when using personal vehicles;
• maintaining a service vehicle fleet;
• other purposes.

All allowable expenses under “income minus expenses” taxation are recognized only after payment or repayment of obligations in another way. But it should be remembered that payment alone is not enough to accept expenses in accounting. In relation to the cost of purchased goods, expenses are recognized after their sale on the basis of the conditions specified in subparagraph. 2 p. 2 art. 346.17 Tax Code of the Russian Federation.

In addition, from the 4th quarter of 2019, in order to recognize expenses for a fixed asset, which requires mandatory registration, there is no need to wait for registration of ownership. It is acceptable to take it into account as expenses immediately after payment and commissioning.

General rate, minimum tax and simplified taxation system

For enterprises that have chosen the simplified tax system “income minus expenses” as their tax system, the basic rate is set at 15%. Regional authorities have the right to establish differentiated rate from 5 to 15% depending on the region (clause 2 of article 346.20 of the Tax Code of the Russian Federation). There is no need to pay tax on simplified tax system 15 - income minus expenses - provided that the income and expense parts are equal to zero. If the accounting results reveal a loss (expenses turned out to be higher than the revenue side), the company must pay the amount of the minimum tax. Under the simplified tax system - income minus expenses - the rate is 1%, calculated from the amount of total income and paid according to general rules. You will also need to pay the minimum wage to the budget (clause 6 of Article 346.18 of the Tax Code of the Russian Federation) if the amount of tax calculated at the basic rate is less than 1%.

How is tax calculated and paid during the year:

1. Amount of advance payments = (income - expenses) × 15% or the rate in force in the region.
2. Amount of annual payments = (income - expenses) × 15% - amount of advance payments.

Checking the ratio of regular and minimum tax amounts is carried out at the end of the year (paragraph 3, paragraph 6, article 346.18 of the Tax Code of the Russian Federation). The difference between the minimum tax calculated at a rate of 1% of income and the tax calculated at a rate of 15% of profit is taken into account by the organization in the expenses of the next tax period(paragraph 4, clause 6, article 346.18 of the Tax Code of the Russian Federation). The taxpayer also has the right to reduce the tax base by the amount of the loss received in previous tax periods (clause 7 of Article 346.18 of the Tax Code of the Russian Federation).

Schedule for filing reports and paying tax with simplified tax system of 15%, settlement with the budget

The calculation of the simplified tax system - income minus expenses is formed and submitted to the Federal Tax Service once a year. The information on the basis of which the report is compiled is accumulated in the KUDiR accounting book, which must be filled out daily as financial or business transactions. The final indicators are recorded in the book on an accrual basis and at the end of the year are transferred to the declaration.

Deadlines for submitting reports to the tax service:

• March 31 – for legal entities;
• April 30 - for individual entrepreneurs.

How to fill out the declaration is described in detail in our other article.

In the current period, for the “income minus expenses” regime - a rate of 5 to 15% - it is necessary to calculate and pay advances. This condition specified in paragraph 7 of Art. 346.21 of the Tax Code of the Russian Federation and provides for the following payment deadlines.

Quarterly payments for 3, 6 and 9 months, respectively:

• until April 25;
• until July 25;
• until October 25.

Annual payments:

• until March 31 - for legal entities;
• until April 30 - for individual entrepreneurs.

There may be changes in the payment schedule if the date coincides with a calendar weekend and is shifted to the next business day.

The BCC for paying simplified tax in 2020 has not changed. We present them in the table:

The BCC for payment of the minimum tax is identical to the BCC for the tax calculated in the general manner.

In conclusion, it remains to be noted that with regard to income, questions arise less frequently. Companies whose expenses comply with the requirements of this taxation method have a real opportunity to spend the company’s finances thriftily, as well as compete on prices for goods and services (due to savings on VAT).

Each business representative, choosing a tax regime at the beginning of his entrepreneurial journey, or changing it in the process of work, focuses primarily on the expected amount of tax payments. The main interest is to save as much as possible on taxes, but not least of all is the simplicity and clarity of the tax system. That is why the simplified taxation system is in great demand among Russian businessmen - it is quite understandable even for a non-specialist. Despite the fact that it has some subtleties and nuances, most businessmen choose it as the main mode. In this article we will talk about how to calculate tax income minus expenses using a simplified taxation system.

What is the simplified tax system for income minus expenses 15%

To begin with, let us remind you that the “simplified” model allows you to choose: 6% of income or income minus expenses of 15%. Depending on the size of profit and development prospects, each entrepreneur individually chooses the most suitable scheme for him tax charges and payments.

Under the simplified tax system, income minus expenses, tax is calculated and paid from the amount that is the difference between income and expenses. Moreover, not all expenses are taken into account, but only those that are noted in the Tax Code of the Russian Federation, therefore it is necessary to keep strict records of these expenses, documenting and economically justifying them.

The example of many Russian entrepreneurs shows that a simplified taxation system with an income minus expenses object of 15% is beneficial if the costs of revenue are more than 60%. Therefore, it is often chosen by novice entrepreneurs or those who seriously plan to develop their business.

Tax rate according to the simplified tax system: object income minus expenses

Tax Code In the Russian Federation, the main rate is considered to be 15%. However, depending on the region of Russia, this rate may change downward by up to 5%. Moreover, it is assumed that starting from 2017, local authorities will be able to reduce it even to 3%, which is good news. Regions have the right to lower the rate not only based on some of their characteristics, but also to attract interesting profitable investments. Individual regional tax rates may be revised once a year.

Attention! According to the law, aspiring entrepreneurs working in industrial, scientific or social fields have the right for a two-year period to zero rate tax, but only if there is the will of the regional authorities. There is no need to pay even the minimum tax level.

Important! In order to find out the most effective and profitable tax rate on the territory of a particular region of the Russian Federation, you need to contact the nearest tax office.

Financial indicators for calculating tax income minus expenses

In order to correctly and reliably calculate the simplified tax system with the object of taxation “income minus expenses”, you must keep in mind the following data:

• for the billing period;
• advance payment attributable to the tax base;
• advance payment at the end of the reporting period.

It should be remembered that the tax base must be calculated based on the results of the following reporting periods: one quarter, 6 months and 9 months.

Let's give an example

In the example under consideration, we will take the company “Three Doors” as a subject of taxation. We take 2015 for the period being calculated. The company's monthly income is shown below. We need to calculate the amount of advance payments and the amount of tax payable for each reporting period: the first quarter, half a year and nine months. At the same time, we mean that the company “Three Doors” does not have any outstanding losses.

So, let’s assume that for 2015 the organization received the following income minus expenses:

January - 20 thousand rubles.
February - 30 thousand rubles.
March - 40 thousand rubles.
April - 60 thousand rubles.
May - 70 thousand rubles.
June - 80 thousand rubles.
July - 90 thousand rubles.
August - 100 thousand rubles.
September - 110 thousand rubles.
October - 120 thousand rubles.
November - 130 thousand rubles.
December - 140 thousand rubles.

Based on these data, we consider the tax base, as expected, as a cumulative total. Simple calculations give the following result:

First quarter- 90 thousand rubles;
Six months- 300 thousand rubles;
Nine month- 600 thousand rubles;
Year- 990 thousand rubles.

The next stage: we calculate the amount of the advance payment for six months. To do this, we calculate the tax base from the beginning of the year to its half on an accrual basis and again multiply by the tax rate:

300 thousand rubles. * 15% = 45 thousand rubles

It should be remembered that the Three Doors company can reduce this amount by the advance payment paid to the budget for the first quarter. That is:

45 thousand rubles. – 13,500 rub. = 31,500 rubles - this is exactly how much the company must transfer as an advance payment for six months.

Let's move on to calculating the advance payment for three quarters. Again, we add up the income for nine months and multiply by the tax rate. We get:

600 thousand rubles. * 15% = 90 thousand rubles.

Do not forget that this result must be reduced by advance payments already paid for the first quarter and six months. As a result, payment for nine months, the advance payment will be:

90 thousand rubles. – 13,500 rub. – 31,500 rub. = 45 thousand rubles.

Well, the final calculation is the amount to be paid based on the annual results. We calculate it all according to the same scheme:

990 thousand rubles. * 15% = 148,500 rub. - the amount of tax based on the results of the tax base for all twelve months. Further:

RUB 148,500 – 13,500 rub. – 31,500 rub. – 45 thousand rubles. = 58,500 thousand rubles.

Thus, exactly 58,500 thousand rubles will need to be paid in taxes for the entire year.

Attention! In some cases, the amount of tax at the end of the tax period with “simplified” income minus expenses may be less or more than the amount of accrued advance payments. It should be remembered that if it is greater, then this tax It is necessary to pay extra to the treasury. It also happens that at the end of the year it is discovered tax overpayment. There are two ways to solve this problem: the tax is either offset against future payments or returned to the taxpayer’s accounts.

The minimum tax amount for “simplified” income minus expenses

When calculating the amount of tax payable, it should be remembered that if it is below 1% of income, then in accordance with the Tax Code of the Russian Federation, the subject of taxation in mandatory must pay the minimum tax.

There is a special formula for this, which must be used based on the results of the year:

Tax = revenue * 1%

Let's give an example

The Figure of Speech company for the entire 2015 had a total income of 2,250,355 rubles, while its expenses amounted to 2,230,310 rubles.

We calculate the amount of tax (2,250,355 rubles – 2,230,310 rubles) * 15% = 3,006.75 rubles

Thus, minimum size tax will be equal to: 2,250,355 * 1% = 22,503.55 rubles - this is the amount that the “Figure of Speech” company is obliged to transfer to the state treasury.

As current practice in Russia shows, the simplified taxation system of income minus expenses has become one of the most preferred regimes for businessmen, both for individual entrepreneurs and for managers of enterprises and organizations. However, periodically between businessmen and representatives tax services Some disagreements and disputes arise.

Therefore, when an accountant calculates the amount of this tax, it is necessary to include only those expenses that have a clear, most complete economic and documentary justification provided for by the Tax Code of the Russian Federation.

If you strictly follow this rule, then most likely there will be no problems with taxation of income minus expenses of 15%.

The simplified taxation system is a preferential regime provided for companies and individual entrepreneurs that are primarily small businesses. Its use allows you to reduce the fiscal burden, simplify management as much as possible. accounting and reporting preparation. Essentially this tax system involves replacing several standard taxes one special one. An example of calculating the simplified tax system “Income minus expenses” will help you understand the principle of its operation.

How is the simplified tax base determined?

Current legislation offers small business representatives to choose one of 2 simplified taxation system options. They differ in the principle of calculating the simplified tax system in terms of the tax base and the rate used:

simplified tax system 6%

simplified tax system 15%

The fiscal base is defined as the amount of income received by the taxpayer in the reporting period. Expenses do not affect the amount of the obligation to the budget, which makes calculating the simplified tax system of 6% simple for both companies and individual entrepreneurs. This option is suitable for commercial structures: whose business does not involve high costs of goods and services; for whom it is difficult to document the expenses incurred.

The tax base for this type of simplification is determined as the difference between the revenues received in the reporting period and the expenses incurred. As a result, calculating the 15% simplified tax system is convenient for business entities whose business involves significant expenses. It is important that the latter be documented and have economic feasibility.

Regardless of the type of simplified tax system chosen, taxpayers adhere to the cash method of recognizing income and expenses. This means that transactions are recorded in the period when:

• funds addressed to the counterparty have left the current account (cash) of the enterprise;
• customer payments have been received by the company.

What rates are used to calculate tax liability?

To make a correct calculation of the simplified tax system “Income minus expenses” in 2018, you need to find out the rate. According to Art. 346.20 Tax Code of the Russian Federation, 15% – its maximum value, which regional authorities can reduce for all business entities or representatives of certain areas of activity.

Today special conditions operate in the Crimea and Sevastopol, where the rate is reduced (4 and 10%). This measure will be relevant until 2021 inclusive. For other subjects of the Russian Federation, the minimum rate is 5%, at which the simplified tax system is calculated.

To calculate the simplified tax system “Income-Expenses”, you need to clarify the rate that is relevant specifically for your company. The easiest way to obtain information is to contact the Federal Tax Service at the place of registration of the business in person or by telephone call. The value that will be given to you is not considered a benefit, and therefore does not require confirmation by notice or other official document.

How to determine the amount of commitment to the budget

The rules state that the calculation of the simplified tax system “Income minus Expenses” is carried out for each reporting date. Namely:

• 1st quarter;
• six months;
• first three quarters.

The final amount to be paid (additionally) to the treasury or returned from it is determined based on the results of 12 months of work of the simplifier.

To make calculations, an accountant needs:

1. Determine the tax base for a specific time interval.

2. Multiply the resulting value by the bet.

3. Subtract from the total amount the amount of the advance payment previously made to the budget.

If you present the calculation of the simplified tax system “Income minus Expenses” in the form of a formula, it will look like this:

• N tech – tax calculated on an accrual basis from the beginning of the year;
• N pre – advance payment transferred to the treasury for the previous quarter.

To understand the intricacies of the calculations, below we will give an example of calculating the simplified tax system “Income minus expenses”, which can be adapted to your situation.

The formula can give 3 types of results:

Rules and examples of calculating the simplified tax system “Income minus expenses” demonstrate important nuance for organizations and individual entrepreneurs who have received this year very low profit or even loss. Yes, the law provides minimum payment in the amount of 1% of the amount of annual income received.

In fact, the taxpayer must compare two values: 15% of profit and 1% of income. He is obliged to pay to the treasury the amount that turns out to be greater.

How to calculate simplified tax in practice

To understand the nuances of carrying out calculations, consider an example of calculating the simplified tax system “Income minus expenses” for 2018.

Let’s assume that in 2018 Romashka LLC had the following financial results:

Let's assume that the rate in force for a particular region is 10%. Let's consider the procedure for calculating advance payments based on the results of four quarters:

Advance for the 1st quarter: 20 × 0.1 = 2 thousand rubles.

Advance for the 2nd quarter (six months): (20 + 10) × 0.1 – 2 = 1 thousand rubles.

Advance for the 3rd quarter (9 months): (20 + 10 + 20) × 0.1 – (2+1) = 2 thousand rubles.

Tax for 2018: (20+10+20+0) × 0.1 – (2+1+2) = 0 thousand rubles.

From the results of the given example of calculating the simplified tax system “Income-Expenses” it follows that the company makes deductions in the first three quarters, and at the end of the year does not pay anything extra to the budget.

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 in this case everything is extremely simple: an 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 is an important nuance that 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. At the same time, a tax return is submitted. 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 an entrepreneur pays advance payments at the end of each quarter. single tax, and at the end of the year he is credited with 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 amount of tax corresponding to the general procedure. 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 of the 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! Fixed contributions Every entrepreneur must pay. 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.

To calculate advance payments and the simplified tax system, you can use a free online calculator directly on this website.

What is the simplified tax system

A simplified taxation system is one of the most economically feasible tax regimes, allowing to minimize tax payments and reduce the volume of reporting.

A feature of the simplified tax system, like any other special regime, is the replacement of basic taxes common system taxation, one - uniform. The following are not subject to payment on the simplified basis:

• Personal income tax (for individual entrepreneurs).
• Income tax (for organizations).
• VAT (except for export).
• Property tax (except for objects the tax base which is determined as their cadastral value).

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Who has the right to apply the simplified tax system in 2020

Individual entrepreneurs and organizations that meet certain conditions, in particular:

• The income limit at the end of the reporting or tax period does not exceed 150,000,000 rub.
• The number of employees is less than 100 people.
• The cost of fixed assets is less 150 million rubles.
• The share of participation of other organizations is no more than 25%.

note, that since 2017 the limits on transition have changed and application of the simplified tax system. The income limit for switching to the simplified tax system has been more than doubled, the income limit for applying the simplified taxation system has been increased from 60 million rubles. up to 150 million rubles, and the maximum cost of fixed assets that allows the use of the “simplified tax” is now equal to 150 million rubles. (instead of 100 million rubles in 2016). Starting from January 1, 2018, the income limit that allows you to switch to the simplified tax system has been increased more than twice and amounts to 112.5 million rubles.

Note: values ​​of the marginal income for application and transition to the simplified tax system cannot be adjusted to the deflator coefficient until January 1, 2020. According to paragraph 4 of Art. 4 of Law No. 243-FZ dated July 3, 2016, a deflator coefficient of 1 is established for 2020.

Tax legislation allows you to combine simplified and patent taxation systems; read about how to do this.

Transition period and new rates

The introduction of a transition period for those taxpayers on the simplified tax system who slightly exceed the specified limits is currently being discussed. They will be subject to higher tax rates. If the income from the beginning of the year falls within the range of 150 - 200 million rubles and/or the number of employees is 101-130 people, the right to the simplified tax system is retained. In this case, starting from the quarter in which the limits were exceeded, an increased tax rate is applied. It is equal to 8% for the “income” object and 20% for the “income minus expenses” object. If the income exceeds 200 million rubles and/or the number of employees becomes more than 130 people, the right to “simplified” will be lost.

The increased tax rate will apply not only this year, but also next year. If at the end of it the income drops below 150 million rubles and the number of employees is 100 people, the right to regular simplified tax rates will return.

Note! The transition period has not yet been introduced - the bill is at the discussion stage and is being prepared for consideration by the Cabinet of Ministers of the Russian Federation.

Who cannot apply the simplified tax system

• Organizations with branches.
• Banks.
• Insurance companies.
• Non-state pension funds.
• Investment funds.
• Securities market participants.
• Pawnshops.
• Organizations and individual entrepreneurs producing excisable goods (for example, alcohol-containing and alcoholic products, tobacco, etc.). Since 2020, an exception has been introduced - on the simplified tax system it is allowed to produce excisable grapes, wine, sparkling wine (champagne), wine materials, grape must produced from grapes of own production.
• Organizations and individual entrepreneurs extracting and selling minerals, with the exception of common ones).
• Organizations involved in gambling.
• Organizations and individual entrepreneurs at the Unified Agricultural Sciences.
• Notaries and lawyers in private practice.
• Participants in production sharing agreements.
• Organizations in which the share of participation of other organizations does not exceed 25%, with the exception of a number of institutions listed in paragraph 14 of paragraph 3 of Art. 346.12 Tax Code of the Russian Federation.
• Organizations and individual entrepreneurs whose employees exceed 100 people.
• Organizations whose residual value of fixed assets exceeds 100 million rubles.
• Budgetary and government institutions.
• Foreign companies.
• Organizations and individual entrepreneurs who did not submit applications for the transition to simplified taxation on time.
• Private employment agencies.
• Organizations and individual entrepreneurs on OSN.
• Organizations and individual entrepreneurs whose income exceeds RUB 150,000,000. per year (for 2019).

Note: since 2016, the ban on the use of the simplified tax system by organizations with representative offices has been lifted.

Types of simplified tax system (object of taxation)

Simplified taxation has two objects of taxation:

1. Income (rate 6%).
2. Income reduced by the amount of expenses (rate 15%).

Note: the rate for these objects can be reduced by regional authorities to 1% for the “income” object and 5% for the “Revenue minus expenses” object.

When switching to the simplified tax system, organizations and individual entrepreneurs are required to independently select the object of taxation (“Income” or “Income minus expenses”).

Types of activities subject to the simplified tax system

Just like the OSN, the simplification applies to all types of activities of the taxpayer, and not to any specific ones, as is the case with UTII, PSN and Unified Agricultural Tax. The exception is banks Insurance companies, pension and investment funds and a number of other organizations specified in paragraph 3 of Art. 346.12 Tax Code of the Russian Federation.

Transition to simplified tax system in 2020

To switch to the simplified tax system, you must submit a notification about the transition to the simplified tax system to the tax office.

Note! If you want to switch to the simplified tax system in 2020, you must submit a notification before December 31, 2019. If you don’t do it in time, you will have to wait another year.

Deadlines for paying the simplified tax system in 2020

At the end of each reporting period (1st quarter, half a year and 9 months), individual entrepreneurs and LLCs using the simplified tax system must make advance payments. In total, 3 payments must be made per calendar year - by April 25, July 25 and October 25. And at the end of the year you need to calculate and pay the final tax.

Note: if the deadline for paying the simplified tax system falls on a weekend or holiday, then deadline Payments are postponed to the next business day.

The table below shows the deadlines for paying the simplified tax system in 2020, taking into account postponements due to weekends:

Minimum tax (loss under simplified tax system)

If according to the results calendar year If an individual entrepreneur or LLC has incurred a loss at the “Income minus expenses” facility (expenses exceeded income), then it is necessary to pay the minimum tax ( 1% from all income received).

In this case, the loss can be included in expenses next year or during one of the next 10 years (after which it is canceled). If there was more than one loss, then they are transferred in the same order in which they were received.

Also, when calculating tax according to the simplified tax system, it will be possible to take into account not only the loss of the previous period, but also the amount of the minimum tax paid last year. Let's look at an example of how to correctly take into account losses from previous years.

Example of accounting for losses from previous years

2018

Income - 2,650,000 rubles.

Expenses - 3,200,000 rubles.

Loss - 550,000 rubles.

Minimum payment at the end of the year - 26,500 rubles(2,650,000 x 1%).

2019

Income - 4,800,000 rubles.

Expenses - 3,100,000 rubles.

The tax base at the end of 2019 can be reduced by the amount of the minimum tax paid for 2018 and the loss received in this period. Thus, the single tax base will be 1,123,500 rubles (4,800,000 - 3,100,000 - 26,500 - 550,000). The tax that will need to be paid for 2018 will be equal to 168,525 rubles(1,123,500 x 15%).

Tax accounting and reporting of individual entrepreneurs and LLCs on the simplified tax system in 2020

Tax return

At the end of the calendar year, it is necessary to submit one tax return to the simplified tax system.

Deadline simplified taxation system declarations in 2020:

Note: if the deadline for filing the simplified taxation system declaration falls on a weekend or holiday, then the deadline for payment is postponed to the next working day.

Accounting and reporting

Individual entrepreneurs using the simplified tax system are not required to submit financial statements and keep records.

Organizations on the simplified tax system, in addition to tax return and KUDiR are required to conduct Accounting and submit financial statements.

Accounting statements for different categories of organizations vary. IN general case it consists of the following documents:

• Balance sheet (form 1).
• Report on financial results(Form 2).
• Statement of changes in capital (Form 3).
• Cash flow statement (form 4).
• Report on intended use funds (form 6).
• Explanations in tabular and text form.

More details about accounting and tax reporting V .

Cash discipline

Organizations and individual entrepreneurs carrying out operations related to the receipt, issuance and storage of cash ( cash transactions) are required to comply with the rules of cash discipline.

note, in 2017 the transition to . In 2020, all organizations on the simplified tax system that carry out settlements with the population, as well as most entrepreneurs, are required to use them. Individual entrepreneurs from the service sector without employees received the right to defer the installation of cash register systems until July 2021.

Combining the simplified tax system with other tax regimes

The simplified tax system, as well as the special taxation system, is a taxation regime applicable to all types of activities carried out by the taxpayer (with the exception of those specified in paragraph 3 of article 346.12 of the Tax Code of the Russian Federation), in connection with which the simplified tax system can only be combined with UTII and rel=" noopener" target="_blank"PSN .

Separate accounting

When combining tax regimes, it is necessary separate income and expenses under the simplified tax system from income and expenses under UTII and PSN. As a rule, there are no difficulties with the division of income. In turn, with expenses the situation is somewhat more complicated.

There are expenses that cannot be clearly attributed either to the simplified tax system or to other activities, for example, the salaries of employees who are engaged in all types of activities at the same time (director, accountant, etc.). In such cases, costs are necessary divide into two parts proportionally income received on an accrual basis from the beginning of the year.

Loss of the right to use the simplified tax system

Individual entrepreneurs and organizations lose the right to use the simplified tax system if during the year:

• The amount of income exceeded 150,000,000 rubles.
• The average number of employees was more than 100 people.
• The cost of fixed assets exceeded 150 million rubles.

Starting from the year in which individual entrepreneurs and LLCs ceased to meet the specified conditions, they are transferred to OSN.

Note! If approved transition period According to the simplified tax system, these rules will be changed. You can be on the simplified system until the amount of income exceeds 150 million rubles or the number of employees is 130 people. However, tax will have to be paid according to higher rates— 8 instead of 6% and 20 instead of 15%.

Transition to another tax regime

You can switch to a different taxation regime only from next year. It is necessary to submit a notice of transition to a different tax regime before January 15 of the year from which the transition to another tax system is planned.