How income is taken into account when sleeping. Income under the simplified tax system: income from sales. How long do you need to apply the "simplified"

And for those who still have questions or those who want to get advice from a professional, we can offer free tax advice from 1C specialists:

In our service, you can absolutely free of charge prepare a notification of the transition to the simplified tax system Income minus expenses (relevant for 2019):

This article is devoted only to the specifics of the simplified tax system with the object of taxation “Income minus expenses”.

Tax rate on STS Income minus Expenses

The big advantage of this STS option is the so-called differentiated tax rate. In fact, this is an additional privilege within the already preferential special regime. The usual size of the STS rate Income minus expenses, equal to 15%, the regional authorities can reduce to 5%.

There is a reduced tax rate not in all regions, but many constituent entities of the Russian Federation use this opportunity, attracting additional investment, developing certain types of activities or solving issues of employment.

Laws on differentiated tax rates of the simplified tax system Income minus Expenditures are adopted at the local level annually, until the beginning of the year when they become effective. You can find out what the rate will be set in the region you are interested in, in the territorial tax office or local administration.

Important: the differentiated tax rate is not a tax benefit, and its application does not need to be confirmed by any documents in the tax office. The Ministry of Finance of Russia expressed its opinion on this issue in the letter No. 03-11-11 / 43791 dated 21.10.13.

We draw the attention of all LLCs to the USN Income minus expenses - organizations can only pay taxes by bank transfer. This is a requirement of Art. 45 of the Tax Code of the Russian Federation, according to which the obligation of the organization to pay the tax is considered fulfilled only after the payment order is submitted to the bank. The Ministry of Finance prohibits paying taxes to LLCs in cash. We recommend you on favorable terms.

Tax base on STS Income minus Expenses

Of course, when you first get to know the USN Income minus Expenses, you might get the impression that there is simply no more favorable taxation system in the Russian Federation (provided the minimum possible rate is 5%). Nevertheless, it is necessary to analyze the possibility of applying this version of the simplified tax system in your particular case not only arithmetically.

If everything is clear enough with the tax rate of this regime, then with another element of taxation, i.e. tax base, many questions arise. Unlike the STS Income, where the tax base consists only of the income received, the tax base for the STS Income minus Expenses is income reduced by the amount of expenses, and for its calculation

At its core, the calculation of the single tax on the STS Income minus expenses is much closer to the calculation of income tax than to the version of the STS Income. It is no coincidence that chapter 26.2 of the Tax Code of the Russian Federation, dedicated to the application of the simplified system, refers several times to the provisions governing the calculation of income tax.

The main risk for the taxpayer here is that the tax inspectorate does not recognize the expenses declared by it in the declaration under the simplified tax system. If the tax authorities do not agree with the formation of the tax base, then in addition to the arrears, i.e. additional accrual of a single tax, a penalty will be calculated and a fine will be imposed under Art. 122 Tax Code (20% of the unpaid tax amount).

✐Example▼

Delfin LLC declared income received in the tax return in the amount of 2,876,634 rubles. and incurred expenses in the amount of 2,246,504 rubles. The tax base, in the opinion of the taxpayer, amounted to 630,130 rubles, and the amount of the single tax at the rate of 15% is equal to 94,520 rubles.

The accounting of the expenses incurred was carried out according to the KUDiR data, and copies of documents confirming the fact of business transactions and payment of expenses were attached to the declaration, at the request of the tax authority. The expenses are indicated (in rubles):

• purchase of raw materials and supplies - 743,000
• purchase of goods intended for resale - 953,000
• office rent - 96,000
• outside organization - 53,000
• communication services - 17,000
• refrigerator for the office - 26,000.

Based on the results of a desk audit of the declaration, the tax inspectorate accepted the following expenses to reduce the tax base:

• purchase of raw materials and supplies - 600,000; materials for the amount of 143,000 rubles. have not been accepted from the supplier
• purchase of goods intended for resale - 753,000; not all purchased goods were sold to the buyer
• salary and insurance premiums for compulsory insurance - 231 504
• office rent - 96,000
• industrial premises lease - 127,000
• communication services - 17,000.

The cost of purchasing a refrigerator for the office in the amount of 26,000 rubles. were not accepted as unrelated to the business of the organization. Also, expenses for third-party accounting services in the amount of 53,000 rubles were recognized as economically unjustified, since the staff included an accountant with sufficient qualifications, whose duties included full accounting services for the organization. Total expenses were recognized in the amount of RUB 1,824,504, the tax base was RUB 1,052,130, and the single tax payable was RUB 157,819.

The unified tax arrears were charged in the amount of 63,299 rubles. and a fine under Art. Tax Code of the Russian Federation (incomplete payment of tax amounts as a result of understating the tax base), in the amount of 20% of the unpaid tax amount, i.e. RUB 12 660

Note: to this amount, it is also necessary to add penalties for late payment of unpaid amounts, which will require the indication of income and expenses on a quarterly basis.

Accounting for income on the simplified tax system Income minus Expenses

The definition of income for this regime is no different from the definition of income for the STS Income. In turn, Art. 346.15 of the Tax Code of the Russian Federation, which regulates the procedure for determining income on a simplified system, refers to the provisions of Chapter 25 of the Tax Code of the Russian Federation on income tax.

So, incomes taken into account for calculating the tax base on the STS Income minus Expenses are income from sales and non-operating income.

Sales income includes:

• proceeds from the sale of products of own production, works and services;
• proceeds from the sale of previously purchased goods;
• proceeds from the sale of property rights.

Important: the proceeds from the sale also include the amounts of advances and prepayments received on account of the upcoming deliveries of goods, the provision of services and the performance of work.

Non-operating income includes receipts that are not sales income specified in Art. 250 of the Tax Code of the Russian Federation. In particular, they include:

• property, works, services or property rights received free of charge;
• the amount of fines, penalties and other sanctions for violation by the partner of the contractual conditions, if they are recognized by the debtor or payable on the basis of a court decision;
• income in the form of interest on loans and borrowings provided by the company;
• income from equity participation in other organizations;
• income from renting or subletting property;
• income from participation in a simple partnership;
• the amount of written off accounts payable, etc.

Recognize or recognize income for the simplified tax system on a cash basis. This means that the date of recognition of income is the date of receipt of money in the cashier's office or bank account, as well as the date of receipt of property and property rights, provision of services and performance of work. The amounts of income must be reflected in the book of income and expenses (KUDiR) by the date when they are received.

Accounting for expenses on STS Income minus Expenses

To recognize expenses when calculating the tax base, taxpayers who have chosen this STS option must fulfill the following conditions:

1. Expenses must be included in the list given in Art. 346.16 of the Tax Code of the Russian Federation.

Among them:

• expenses for the acquisition of fixed assets and intangible assets;
• expenses for the repair and reconstruction of fixed assets;
• labor costs, business trips and compulsory insurance of employees;
• rental, leasing, import customs payments;
• material costs;
• expenses for accounting, auditing, notary and legal services;
• the amount of taxes and fees, except for the single tax on the simplified tax system;
• the cost of purchasing goods for resale;
• transportation costs, etc.

The list of expenses is closed, i.e. does not allow the recognition of other types of expenses not indicated in the list.

Important: quarterly advance payments cannot be taken into account in expenses when forming the tax base on the STS Income minus expenses. These payments can only reduce the amount of the single tax at the end of the year, calculated in the declaration according to the simplified tax system.

2. Costs must be economically justified and documented.

Economically justified costs are understood to be those costs that are aimed at making a profit, i.e. have a clear business purpose. Here you need to be prepared to explain to the tax authorities the need for those expenses, the connection of which with a business purpose is clearly not traced. For example, why a computer “with bells and whistles” was purchased for the office, and not an ordinary one, or how an executive class car may be associated with the formation of a circle of elite clients.

As an argument in tax disputes, you can use the legal position of the Constitutional Court of the Russian Federation, expressed in Definition No. 320-О-П dated 04.06.07. In this document, the Constitutional Court recognizes that such expenses that were aimed at making a profit from entrepreneurial activity can be recognized as economically justified, even if this result has not been achieved.

However, a taxpayer can spend his money without the consent of the tax office, but in order to take these costs into account when forming the tax base for the simplified tax system Income minus expenses, you will have to take into account the factor of suspicious attitude of supervisory authorities to business. Unfortunately, the presumption of good faith of the taxpayer, approved by Art. 3 of the Tax Code of the Russian Federation and Art. 10 of the Civil Code of the Russian Federation, in practice it works little.

As for the documentary registration of expenses for the simplified taxation system, to confirm each expense, you must have at least two documents . One of them must prove the fact of a business transaction (invoice or acceptance certificate), and the second confirms the payment of the expense. In case of non-cash settlement, the expense is confirmed by a payment order, account statement, receipt, and in case of cash - by a cash register receipt. Documents that confirm the expenses incurred for the simplified tax system, as well as the payment of the single tax, must be stored for four years.

3. Costs must be paid.

All expenses under the simplified system are recognized on a cash basis, i.e. costs can be taken into account only after their actual payment. For example, it is necessary to take into account the cost of wages not on the day of its accrual, but on the day of actual issuance to employees. The costs associated with the payment of interest on loans and credits are also taken into account not on the day they are accrued, but on the day of payment.

The amounts of expenses are reflected in the KUDiR on the day when the money was transferred from the current account or issued from the cash desk. If payment is made by a bill, then the date of recognition of the expense for the simplified tax system will be the day of redemption of its own bill or the day of transfer of the bill by endorsement.

4. For some types of expenses on the simplified tax system Income minus Expenses, there is a special procedure for recognition

Accounting for the cost of purchasing goods for resale

You can reduce your income by the amounts spent on the purchase of goods for resale only after meeting two conditions:

• pay their cost to the supplier;
• sell the product, i.e. transfer it to the buyer in ownership (the fact of payment by the buyer for this product does not matter).

When taking into account the costs of goods purchased in batches, with a large number of assortment items, which, moreover, will be paid to the supplier in more than one amount, it will hardly be possible to do without an accountant or specialized service. Let's give a conditional example of a simple operation for the sale of a homogeneous product with a phased payment to the supplier.

✐Example ▼

The organization on the simplified tax system received from the supplier two batches of the same toilet soap intended for further sale. The cost of soap in the second batch increased by 10% due to inflation.

In total, as of 03/02/19, there were 230 boxes of soap in the warehouse, the cost of which at the purchase price is 72,900 rubles, of which only 43,950 rubles were paid to the supplier.

03/11/19 220 boxes of soap were sold to the buyer. Debt to the supplier for the first batch in the amount of 7,500 rubles. was repaid on 03/15/19. The payment of the debt for the second batch was not made by the end of the 1st quarter.

To calculate the tax base for the simplified tax system, Income minus expenses can only be taken into account the cost of sold and paid boxes of soap . The first batch of soap was paid in full to the supplier, so we can take into account the entire purchase amount of this batch - 30,000 rubles.

Of the second batch of 130 boxes, 120 were sold to the buyer (220 boxes of sold soap minus 100 boxes from the first batch), but only 50% was paid to the supplier in percentage terms, i.e. cost 75 boxes. When calculating the tax base, soap from the second batch can be taken into account only in the amount of 21,450 rubles, despite the fact that almost all of the second batch has been sold.

In total, according to the results of the 1st quarter, only 51,450 rubles can be taken into account in the expenses for the purchase of goods intended for sale.

Accounting for raw materials and supplies

By analogy, taking into account the goods intended for sale, it can be assumed that the STS payer is allowed to take into account the costs of raw materials and materials only after the manufactured products are sold to the consumer. This is not true. Moreover, to account for such costs, it is not even necessary to write off raw materials and materials for production. You just need to pay for them and receive them from the supplier. In this case, the expense is accounted for at the latest date when these two conditions are met.

✐Example ▼

In March 2019, the organization made an advance payment to the supplier for a batch of materials. Materials on the invoice from the supplier arrived at the warehouse in April 2019, so the prepayment amount can be taken into account only when calculating the tax base for the 2nd quarter, since this is the later date of two conditions: payment for materials and their receipt.

Accounting for the acquisition of fixed assets

Fixed assets accounted for for the STS Income minus expenses include labor instruments with a period of use for more than a year and a cost of more than 100 thousand rubles. These are equipment, transport, buildings and structures, land plots, etc. To account for such expenses, the cost of fixed assets must be paid, and the fixed asset itself must be put into operation.

The cost of fixed assets is taken into account in expenses during the tax period, i.e. year, in equal shares for the reporting periods, on the last day of each quarter. In this case, the accounting of expenses begins from the reporting period in which the last of the two conditions was fulfilled: payment for the fixed asset or putting it into operation.

✐Example ▼

In January 2019, the organization acquired and put into operation two fixed assets:

• a machine worth 120,000 rubles, which was paid on March 10, 2019;
• a vehicle worth 300,000 rubles, paid in April 2019.

Both fixed assets were commissioned in the first quarter, and fixed assets were paid in different quarters. The cost of purchasing the machine can be taken into account, starting from the 1st quarter, therefore, we divide its cost into 4 equal shares of 30,000 rubles each. each one. The cost of purchasing transport can be taken into account only from the 2nd quarter, in three equal shares of 100,000 rubles.

In total, in the 1st quarter, the organization can take into account only 30,000 rubles in the expenses for the acquisition of fixed assets, and all subsequent quarters - 130,000 rubles each. (30,000 rubles per machine and 100,000 rubles for transport). At the end of 2019, expenses will include the amount of costs for both fixed assets in the amount of 420,000 rubles.

If the fixed asset is purchased in installments, then the expenses for the simplified tax system Income minus expenses can include the amounts of partial payments, even if the fixed asset is not paid in full during the tax period .

✐Example ▼

In March 2019, a simplified organization acquired a production facility worth RUB 6 million on installment terms. In the same month, the facility was put into operation, and the first installment of 1 million rubles. was introduced in April 2019. Under the terms of the contract, the remaining amount of 5 million rubles. must be repaid in equal installments of 500,000 rubles. per month for 10 months starting in May 2019.

At the end of the 2nd quarter, 2 million rubles can be taken into account in the costs associated with the purchase of premises. (1 million rubles in April and 500 thousand rubles each in May and June). In the 3rd and 4th quarters, the expenses include payments of 1.5 million rubles. in everyone. In total, when calculating the single tax for 2019, 5 million rubles will be taken into account, and the remaining amount will be 1 million rubles. will be taken into account next year.

5. You need to check your business partner

Unfortunately, even properly executed and included in the closed list of expenses for the STS Income minus expenses may not be taken into account in the calculation of the tax base if the tax inspectorate considers that the counterparty who provided you with the documents on the transaction is in bad faith.

The duty of the taxpayer is not legally fixed anywhere, moreover, the RF Constitutional Court's definition of 16.10.2003 N 329-O emphasizes that "... the taxpayer is not responsible for the actions of all organizations participating in the multi-stage process of paying and transferring taxes to the budget."

Along with this Resolution of the Constitutional Court, Resolution of the Plenum of the Supreme Arbitration Court No. 53 of 12.10.2006 is in force, paragraph 10 of which states that “A tax benefit may be recognized as unjustified if the tax authority proves that the taxpayer acted without due diligence and caution, and he should have known on violations committed by the counterparty. "

Tax benefit is a reduction in the tax burden, including when accounting for expenses incurred on the simplified tax system in the tax base. Thus, in order to increase the tax base on the STS Income minus expenses and, accordingly, the amount of the single tax payable, the tax inspectorate only needs to accuse the taxpayer of having acted without due diligence and caution when choosing a counterparty.

Probably, the tax authorities are not embarrassed by the fact that such accusations occur against the background of the declared good faith of the participants in tax legal relations, and "... all irrevocable doubts, contradictions and ambiguities in the acts of legislation on taxes and fees are interpreted in favor of the taxpayer."

What violations committed by the counterparty should a taxpayer know about? Among the main ones: activities without state registration, registration under lost or forged documents, non-existent TIN, lack of counterparty data in the state register (USRLE or USRIP), absence at its location or legal address, violation of deadlines for submitting reports and paying taxes.

The FTS website allows you to check the registration data of the counterparty, and also offers to find out if your business is at risk. At a minimum, the dossier for the counterparty must contain copies of certificates of state registration and tax registration, constituent documents and an extract from the Unified State Register of Legal Entities or USRIP.

Minimum tax on STS Income minus Expenses

According to Art. 346.18 of the Tax Code of the Russian Federation, a taxpayer applying the taxation object of the STS Income minus expenses must pay the minimum tax if the amount of tax calculated in the usual way (including when applying a differentiated tax rate) is less than the amount of the minimum tax, i.e. 1% of income.

Please note: the tax base for calculating the minimum tax will not be income reduced by the amount of expenses, but the income received. At the same time, the minimum tax is calculated only for the STS option Income minus Expenses.

The minimum tax is calculated and paid only according to the results of the tax period (calendar year), according to the results of the reporting periods (1 quarter, six months and 9 months), the minimum tax is not considered and is not paid.

✐Example ▼

An organization operating on the USN Income minus expenses and applying a tax rate of 15% received the following results for 2019:

• income of 10 million rubles;
• expenses 9.5 million rubles.

The tax base for calculating the single tax in the usual way was 500 thousand rubles. (10,000,000 rubles minus 9,500,000 rubles), and the amount of the single tax for the year is 75 thousand rubles. (500,000 * 15% = 75,000).

The minimum tax will be 100,000 rubles. (income 10,000,000 * 1%), you need to pay the larger of these amounts, i.e. 100,000 rubles. In this case, all advance payments are taken into account, if they were paid.

If you did not manage to pay taxes or contributions on time, then in addition to the tax itself, you will also have to pay a penalty in the form of a penalty, which can be calculated using our calculator.

Income under the simplified taxation system - whether one or another incoming transaction of the “simplified” is recognized as income or not, depends on many factors. What affects the income part of the balance sheet of the "simplified", what income is taken into account in the simplified tax system, we will consider in this article.

Revenue according to simplified taxation system 2018-2019

One of the main requirements regarding the possibility of using the simplified tax system by a company or individual entrepreneur is the established limit for the level of annual income, which should not exceed 150 million rubles. (Clause 4 of Article 346.13 of the Tax Code of the Russian Federation.

The procedure for accounting for income under the simplified tax system is determined by Art. 346.15, 346.17 of the Tax Code of the Russian Federation. With regard to their composition, clause 1 of Art. 346.15 refers to Nos. 1 and 2 tbsp. 248 of the Tax Code of the Russian Federation. According to the text of these paragraphs, the amount of income under the simplified tax system forms the amount of income:

• from implementation;
• non-sales;
• from property received free of charge or rights to it.

Income does not include income listed in Art. 251 of the Tax Code of the Russian Federation.

The proceeds are made up of the sale (subparagraph 1 of clause 1 of article 248 of the Tax Code of the Russian Federation):

• products manufactured by the company;
• works or services performed;
• previously purchased goods;
• property rights.

In the case of intermediary activities, the income will be a commission or other remuneration (see, for example, the letter of the Ministry of Finance of Russia dated April 18, 2018 No. 03-11-11 / 25816).

For the simplified tax system, income is accounted for on a cash basis (Article 346.17 of the Tax Code of the Russian Federation), which implies the actual receipt of money to the current account / cashier, as well as the receipt of other property (work, services) and (or) property rights, debt repayment (payment) in a different way.

For more information about the conditions allowing the use of the simplified tax system, read the article "Procedure for the application of the simplified taxation system" .

Non-operating income on simplified tax system

Such incomes include, for example, those received (Article 250 of the Tax Code of the Russian Federation):

• from renting out property;
• from the transfer for use of intellectual property rights;
• in the form of interest under loan agreements or bank deposits;
• upon receipt of property free of charge;
• in the form of fines from counterparties for violation of the terms of the contract, including the received reimbursement of legal costs ;
• as income of previous years;
• in the form of surpluses identified during the inventory ( how to take them into account, see details. );
• when writing off accounts payable;
• from participation in other organizations;
• as exchange rate differences;
• as compensation for self-demolition of unauthorized construction, etc.

Read more about the composition of non-operating income in this material.

Let's look at some examples from the above list.

Rentals

When the property is leased from the "simplified", there may be not only income in the form of rent, but also receipts:

• in the form of payments by the lessee for utilities attributable to the leased property (letters of the Ministry of Finance dated 04/18/2018 No. 03-11-11 / 25816, dated 05/22/2017 No. 03-11-06 / 2/31137, dated 09/04/2013 No. 03-11-11 / 36391);
• in the form of inseparable improvements to the leased property made by the lessee without the consent of the lessor (letter of the Ministry of Finance dated 09.09.2013 No. 03-11-06 / 2/36986).

The lessor can take into account the expenses for the maintenance of the property being leased. Read more about this in the article. "Can the lessor take into account the expenses for the maintenance of the leased object for the simplified tax system?" .

Accounts payable

Accounts payable can be written off after the expiration of the limitation period. Then these amounts are recognized as income. This is allowed if they do not fall within the requirements of sub. 21 p. 1 of Art. 251 of the Tax Code of the Russian Federation (see the letter of the Ministry of Finance of Russia dated 07.08.2013 No. 03-11-06 / 2/31883).

Penalties

Contractors in violation of the terms of the concluded contracts pay fines. These amounts are also included in income when credited to a current account or cash desk.

The amounts accrued to counterparties in court are not taken into account in income before their payment (letter of the Ministry of Finance dated 01.07.2013 No. 03-11-06 / 2/24984). If a court decision was made to compensate the simplified person, then the income will not appear after this decision is made, but when the money is credited to the current account or to the cashier.

The procedure for recognizing income under the simplified tax system

Under the simplified tax system, income is recognized (Article 346.17 of the Tax Code of the Russian Federation) at the time:

• receiving payment from the buyer to the current account or to the cashier;

see also "What is the date to recognize income to the principal on the simplified tax system?" .

• receipts (gratuitous or as payment) of property (or rights to it), works, services;
• receiving advances for the subsequent transfer of goods;
• payment by promissory note;
• payment by check;
• payments through electronic payment systems.

The day the money is received is the date for recording the income received. And it doesn't matter whether the goods were shipped, the work was done or not. Receipt can be payment of both debts and advance payments.

Income is also recognized as offsetting the debts of organizations among themselves for the amount of the extinguished obligation (letter of the Ministry of Finance dated September 23, 2013 No. 03-11-06 / 2/39230).

When paying for goods with a bill of exchange, the date of receipt of income will depend on the method of its sale. When a bill of exchange is handed over for payment to the bank, the receipt of money to the company's current account will be considered the day of receipt of income.

You can also pay with a bill of exchange with another vendor. In this case, the transfer signature (endorsement) is filled in the bill of exchange, that is, the right to the bill is transferred to another person. The date of the transfer of the bill will be the day of receipt of income on it (see the letter of the Ministry of Finance of the Russian Federation dated February 20, 2016 No. 03-11-06 / 2/9917).

If the organization on the simplified tax system received a check from the buyer as payment, it can deduct the income on it if the following conditions are met:

• crediting money to the seller's account when the check is submitted to the bank;
• receiving cash by check;
• transfer of the check to a third party.

The date of receipt of income on the check will be the day the money is received on the current account or at the cash desk. When a check is transferred under an act to a third party, the day of income crediting will be the date of the executed transfer act.

When making a payment through electronic payment systems (Clause 10, Article 7 of the Law "On the National Payment System" dated June 27, 2011 No. 161-FZ), the payment date is considered to be the simultaneous execution of the actions of the system operator:

• acceptance of electronic funds from the client;
• decrease in the balances on his account;
• increasing them on the beneficiary's account by the same amount.

In this case, a confirmation document is an extract or a message from the operator of the payment system.

Let's consider a payment method through ATMs. If the housing management company (HHC) collects payments for utilities on the USN, then payment for them can be made through ATMs. In this case, UZHK enters into an agreement with a paying agent on accepting payments and their subsequent crediting to the UZHK's current account for a fee. The date of receipt of income by the UHK will be the day of receipt of money from an individual to a paying agent (clause 3 of article 3 of the law "On activities for accepting payments from individuals carried out by paying agents" dated 03.06.2009 No. 103-FZ). It is possible to determine this date on the basis of the register of payments compiled by the paying agent.

Examples of income with simplified taxation system

So, with the simplified taxation system, income and expenses are calculated on a cash basis. Money arriving at the current account or cash desk is considered income.

Selected examples of income accounted for in the simplified tax system are given above. In addition, income accounted for under the simplified tax system may arise in other situations.

For example:

1. The organization using the simplified tax system returns the previously received loan with its property. When the property is transferred, the ownership of it passes to the creditor, and therefore, the debtor receives income from the sale of this property. This income is taken into account when calculating the tax base according to the simplified tax system (Article 409 of the Civil Code of the Russian Federation, Article 38, Clause 1 of Article 39, Articles 248, 249, 346.15 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated June 28, 2016 No. 03-11-11 / 37751).
2. "Simplified" in accordance with the state-approved program for promoting self-employment of unemployed citizens and stimulating the creation of unemployed citizens who have started their own business, additional jobs for the employment of unemployed citizens, receives payments from the budget. The payments received must be reflected in income, but not on the day they are received on the current account, but on the date when the amount received will be spent in accordance with the conditions for receiving budget funds. Benefits received are recognized at the amount expended. This procedure applies for 3 tax periods. If at the end of the 3rd period the "simplified" will have unspent amounts of payments received for the above purposes, then the remaining amounts will need to be included in income for the purpose of calculating the simplified taxation system. If the "simplified" violates the conditions for receiving budget funds, then the entire amount of payments received will need to be included in the income subject to simplified tax (paragraphs 4, 5, clause 1 of article 346.17 of the Tax Code of the Russian Federation).
3. "Simplified", as a small business entity, can receive financial support in the form of budget subsidies. Received subsidies are reflected as income in proportion to the expenses actually incurred due to them, but not more than 2 tax periods from the date of their receipt. If at the end of the second tax period the amount of subsidies received exceeds the amount spent and recognized as an expense, this difference should be reflected in income in this tax period.

Income not included in the simplified tax system

These include the income reflected in Art. 251 of the Tax Code of the Russian Federation. In particular, it can be:

• received pledge or deposit;
• property accepted as a contribution to the authorized capital;
• funds received by the agent to carry out the assignment entrusted to him.

Taxation also does not take into account receipts in the form of:

• refunded deposit;
• money received from the supplier for the defective goods returned to him;
• money returned due to incorrectly specified details;
• refund of erroneously transferred amounts;
• funds from the FSS to reimburse the costs of disability and maternity benefits;
• refund of overpaid taxes and contributions;
• returned advance.

Outcomes

Income under the simplified tax system is recognized as income from sales and non-operating income, with the exception of income given in Art. 251 NKRF. The moment of recognition of income is their actual receipt. In a special order, described in paragraph 1 of Art. 346.17 of the Tax Code of the Russian Federation, incomes received in the form of budget subsidies for the development of small business and in the form of payments from the budget aimed at reducing unemployment are recognized.

Along with the general tax regime, the legislation provides for special tax regimes. These special regimes provide taxpayers with simplified methods of calculating and paying taxes, and submitting tax reports. One of the most popular special modes is the simplified taxation system (USN, USNO or USO). Simplification in the Tax Code is devoted to ch. 26.2. USN. What it is in simple words, and what are the features of this tax regime, we will tell you in our consultation.

Who can apply the simplified tax system

Not all organizations and individual entrepreneurs can apply the simplified tax system. They are not eligible to apply the simplified tax code in 2019, in particular:

• organizations with branches;
• pawnshops;
• organizations and individual entrepreneurs engaged in the production of excisable goods;
• organizers of gambling;
• organizations in which the share of participation of other organizations is more than 25% (except for contributions from public organizations of persons with disabilities under certain conditions);
• organizations and individual entrepreneurs whose average number of employees exceeds 100 people;
• organizations whose depreciated value of depreciable fixed assets exceeds 150 million rubles.

A complete list of persons who cannot apply the simplified tax system in 2019 is given in clause 3 of Art. 346.12 of the Tax Code of the Russian Federation.

What taxes does the simplified tax system replace?

The use of a simplified form of taxation for an LLC generally exempts it from paying income tax, property tax and VAT. An individual entrepreneur does not pay personal income tax from his entrepreneurial income, as well as property tax on entrepreneurial real estate and VAT. At the same time, simplified people pay contributions to extrabudgetary funds. Organizations on the simplified tax system can be recognized or income tax, pay land and transport tax, and in some cases, and. An individual entrepreneur on a simplified form must also perform the duties of a tax agent (clause 5 of article 346.11 of the Tax Code of the Russian Federation). For example, if he hires employees, he withholds and transfers personal income tax from their remuneration in the manner prescribed by Ch. 23 of the Tax Code of the Russian Federation. It is also important to separate the entrepreneurial activity of the individual entrepreneur and his activity as an ordinary citizen. For example, the entrepreneurial income of an individual entrepreneur on the simplified tax system is not subject to personal income tax, but the income of an individual not related to entrepreneurial activity is subject to personal income tax in the usual manner. As a general rule, an entrepreneur pays property tax, transport and land taxes as an ordinary individual upon notifications from the Federal Tax Service Inspectorate. In addition, entrepreneurs and organizations pay on a simplified system (clause 3 of article 346.11 of the Tax Code of the Russian Federation). This is the simplified taxation on the simplified tax system.

The main tax for organizations and individual entrepreneurs on the simplified tax system is actually a "simplified" tax.

STS in 2019

The maximum income under the simplified tax system for organizations and individual entrepreneurs in 2019 should not exceed 150 million rubles. (Clause 4 of Art. 346.13 of the Tax Code of the Russian Federation). Otherwise, the right to apply the STS taxation system is lost.

At the end of each reporting (quarter) and tax (year) period in 2019, the payer on the simplified tax system must compare his income with the marginal income.

An STS payer who has exceeded the income limit in 2019 ceases to be a simplified tax system from the 1st of the quarter in which this excess was allowed. He proceeds to pay taxes according to the SPV or UTII, if the conditions of activity allow the use of this special regime. At the same time, in order to switch to UTII, it is necessary to submit an Application to the tax office (approved by Order of the Federal Tax Service of Russia dated 11.12.2012 No. ММВ-7-6 / [email protected]) within five working days from the date of commencement of the imputed activity. If the excess became known later than five days after the end of the quarter, then before submitting the Application, the organization or individual entrepreneur becomes taxpayers on the DOS.

How to calculate tax

Simplified tax is defined as the product of the tax base and the tax rate.

Under the simplified taxation system, the tax base is the monetary expression of the object of taxation according to the simplified taxation.

With the object "income", the tax base is the monetary expression of the income of the organization or individual entrepreneur (clause 1 of article 346.18 of the Tax Code of the Russian Federation)

If the object of taxation is “income minus expenses”, then the tax base for the simplified tax system in this case will be the monetary expression of income reduced by the amount of expenses (clause 2 of article 346.18 of the Tax Code of the Russian Federation).

The composition of the costs that the simplified person has the right to take into account in this special regime is given in Art. 346.16 of the Tax Code of the Russian Federation. This list is closed.

An important feature of the recognition of income and expenses on the simplified tax system is the fact that the "cash" method is used. The "cash" method of accounting for the income of a simplified person means that his income is recognized on the date of receipt of funds and other property or repayment of debt in another way (clause 1 of article 346.17 of the Tax Code of the Russian Federation). Accordingly, the expenses are recognized after their actual payment (clause 2 of article 346.17 of the Tax Code of the Russian Federation).

Simplified bets

Under the simplified tax system, the tax interest rates also depend on the object of taxation (article 346.20 of the Tax Code of the Russian Federation) and are different for the simplified tax system “income” and the simplified tax system “income minus expenses”:

The above rates are maximum. According to the laws of the constituent entities of the Russian Federation, the STS rates "income" and "income minus expenses":

When paying the minimum tax, the simplified person can reduce this amount by advance payments under the simplified tax system, already transferred in the current year based on the results of the reporting periods.

KBK at simplified taxation system

STS payers quarterly calculate and transfer to the budget advance tax payments no later than the 25th day of the month following the quarter, as well as tax for the year no later than March 31 (for organizations) and April 30 (for individual entrepreneurs). When transferring tax in the payment order, the budget classification code (BCC) of the tax according to the simplified tax system must be indicated.

The KBK for the simplified tax system can be found in the Instructions on the procedure for applying the budget classification of the Russian Federation (Order of the Ministry of Finance of 06/08/2018 N 132n). So, for the simplified tax system with the object of taxation "income", the total BCC for 2019 is 182 1 05 01011 01 0000 110.

However, when paying to the budget, it is necessary to indicate a specific BSC of the simplified tax system, depending on whether the tax itself, tax penalties or a fine according to the simplified tax system are paid. So, the KBK USN "6 percent" in 2019 is as follows:

At the same time, the BSC USN "income" in 2019 for individual entrepreneurs and organizations is the same.

If the simplified person chose income reduced by the amount of expenses as an object of taxation, then the BCC USN “income minus expenses” for individual entrepreneurs and organizations in 2019 is as follows:

The simplified person pays the minimum tax under the simplified tax system at a rate of 1% of his income according to the same BCC as the usual tax under the simplified tax system “income minus expenses”.

Tax declaration under the simplified tax system

The deadline for filing a tax return for simplified organizations is no later than March 31 of the next year. For individual entrepreneurs, this period has been extended: the declaration for the year must be submitted no later than April 30 of the next year (clause 1 of article 346.23 of the Tax Code of the Russian Federation). Moreover, if the last day of submission of the declaration falls on a weekend, the deadline date is postponed to the next working day after it (clause 7 of article 6.1 of the Tax Code of the Russian Federation).

Upon termination of activities under the simplified tax system, the organization and individual entrepreneurs, within 15 working days after the date of termination, submit to their tax inspectorate a notification of this, indicating the date of termination of activities (clause 8 of article 346.13 of the Tax Code of the Russian Federation). In this case, the declaration for the simplified tax system is submitted no later than the 25th day of the next month (clause 2 of article 346.23 of the Tax Code of the Russian Federation).

If, during the period of application of the simplified tax system, the simplified person has ceased to meet the conditions for applying this special regime, the tax declaration under the simplified tax system is submitted no later than the 25th day of the month following the quarter in which the right to apply the simplified tax system was lost.

How is accounting and tax accounting conducted on the simplified tax system?

An organization on a simplified system is obliged to maintain accounting records. The simplified entrepreneur decides for himself whether to keep records or not, because he does not have such a duty (Article 6 of the Federal Law of 06.12.2011 No. 402-FZ).

LLC on the USN maintains accounting in a general manner in accordance with Federal Law dated 06.12.2011 No. 402-FZ, Accounting Regulations (PBU) and other legal acts.

Recall that simplified tax accounting is kept in the Book of Incomes and Expenses of Organizations and Individual Entrepreneurs Applying the Simplified Taxation System (KUDiR) (Order of the Ministry of Finance dated 22.10.2012 No. 135n), according to the “cash” method.

This is the fundamental difference between the approach to bookkeeping and tax accounting under the simplified tax system. Indeed, according to the general rule in accounting, the facts of the economic activity of the organization should be reflected in the reporting period in which they took place, regardless of the receipt or payment of funds (the "accrual" method).

Those simplified persons who are classified as small businesses and are not required to undergo a mandatory audit can use simplified methods of accounting.

Using simplified accounting, LLC can bring accounting and tax accounting closer together, because the simplified procedure makes it possible to use the "cash" method in reflecting business transactions. The peculiarities of accounting according to the "cash" method can be found in the Standard Recommendations for the Organization of Accounting for Small Businesses (Order of the Ministry of Finance of the Russian Federation of December 21, 1998 No. 64n).

The annual financial statements of the simplified system consist of a balance sheet, a statement of financial results and annexes thereto (statement of changes in capital, statement of cash flows, statement of targeted use of funds) (clause 1 of article 14 of Federal Law No. 402 of 06.12.2011 -FZ).

Those organizations and individual entrepreneurs on the simplified tax system that use simplified accounting methods can also draw up simplified financial statements. This means that the balance sheet, the statement of financial results, the report on the targeted use of funds include indicators only for groups of articles (without detailing indicators by article), and in the appendices to the balance sheet, the statement of financial results, the report on the targeted use of funds only the most important information from the point of view of the simplist (

One of the most common and simplest taxation regimes, which are more often used by individual entrepreneurs, especially at the stage of starting their own business, is the STS "Income". Let us consider it in more detail, how accounting is kept in this type of taxation.

The choice of the tax regime is a very important point both for an LLC and in the course of doing business, because the right choice can significantly save on taxes. In addition, it requires certain knowledge and skills, and a beginner in this business can master this tax regime.

The main charm of such a system as the STS "income" is its simplicity. Unlike its counterpart, the USN "Income mines
US expenses "for tax purposes, only income is taken into account, expenses under the simplified taxation system in this case are not taken into account. This, in turn, does not require special knowledge, because not all costs can be taken into account in the simplified tax system.

Basically, when calculating the tax, a rate of 6% is applied on the income received by the organization or individual entrepreneur, however, in the new tax return, effective from April 10, 2016, they introduced the possibility of setting a preferential tax interest rate. So, in some regions, a preferential rate of 0% may be established, for example, in the Crimea.

It is generally accepted that this tax regime is beneficial until expenses exceed 50% of income from activities, after which it is worth switching over to accounting for the STS “income reduced by the amount of expenses”. More, the combination with other tax regimes and other general information can be found in this article.

Taxes and deductions

There are not very many deductions and payments for taxes, they are as follows.

Pension fund payments

If an individual entrepreneur works on his own, then he must pay fixed payments established by the state to the Pension Fund of Russia for himself, as well as 1% to the Pension Fund of the Russian Federation, of the amount of income that exceeds 300 thousand rubles, described in more detail in our separate article. It is also necessary to pay payments to the PFR for employees, if individual entrepreneurs have them, organizations always have employees - at least a director.

Individual entrepreneur contributions can be paid for themselves as this amount, immediately for the year, or divided evenly for each quarter. The latter option is more profitable, since you will not need to pull the entire payment amount out of circulation, but you will do it gradually.

But if you still decide to make one payment, for example, in January, then unlike, you can reduce the amount of tax on it, since the calculation is carried out on an accrual basis.

Advance payments on the simplified tax system

Entrepreneurs and organizations must make quarterly tax payments paid in advance. At the same time, advance payments under the STS "income" and STS "income minus expenses" are calculated in the same way. The only difference is in the order of formation of the tax base.

All advance payments are divided into 4 parts per year and are paid in ¼ part on a quarterly basis, while they are calculated on an accrual basis from the beginning of the current year. The taxpayer calculates these amounts independently based on the amount of income received, while reducing them by the amount of insurance contributions to funds transferred for the same period, depending on whether he has employees or not.

AP = (amount of income for the period from the beginning of the year) * (tax rate) - (the amount of payments to the Pension Fund, also calculated from the beginning of the year) = payment for the period - the AP amounts for the previous period (for the first quarter they are equal to zero).

First quarter. First, the income for the first quarter is calculated, multiplied by the tax rate, usually 6%, reduced by the amount of contributions to the Pension Fund, the amount received is paid to the budget.

Second quarter. The amount of income is taken on an accrual basis from the beginning of the year, i.e. for the period from January to June, multiplied by the rate, the amount of payments to the Pension Fund for the period from January to June is deducted. The down payment payment for the first quarter is then deducted.

The third and fourth quarters are considered similar to the second.

We will give an example of the calculation below.

Term for payment of advance payments on the simplified tax system:

Reducing the simplified tax system by the amount of contributions to the Pension Fund

Organizations and individual entrepreneurs have the right to reduce the amount of tax by the amount of the transferred insurance contributions to the pension fund. In this case, the main criterion for an individual entrepreneur will be the presence or absence of hired workers, since the reduction procedure will be different. For an LLC, there is no difference, since the company always has employees, even if there is only one director.

STS 6 percent tax reduction 2017 individual entrepreneurs without employees

If an individual entrepreneur works on his own, and he does not have hired workers, even those drawn up under civil law contracts, then the tax can be reduced by the entire amount of fixed payments of the individual entrepreneur for himself to the Pension Fund of the Russian Federation. However, if you accept at least one employee, the situation changes radically.

Example # 1. Sergeev A.V. works by himself, without employees, earned 127 thousand rubles in the first quarter. In the same period, he paid 3,500 rubles to the funds for himself. We apply as follows:

1. Calculates the preliminary tax amount - 127,000 * 6% = 7620 rubles.
2. We apply deductions, from the received amount we deduct payments to the Pension Fund and the MHIF: 7620 - 3500 = 4120 rubles. This amount will need to be paid to the budget.

Example # 2. Suppose that the same Sergeev in the first quarter earned not 127 thousand rubles, but only 25,000 and also paid 3,500 rubles to the funds.

1. The tax will be 25,000 * 6% = 1,500 rubles.
2. We apply deductions, since their amount exceeds the calculated figure obtained, i.e. 3500 is more than 1500, so we have no tax to pay. 1500 - 3500 = 0 rubles. In this case, the remaining difference of 2000 rubles. we will be able to apply as a deduction in subsequent quarters.

Important! If the entrepreneur worked on his own, and then, even if he temporarily hired an employee, then all payments for the year must be recalculated and paid based on the amounts paid to the Pension Fund for employees! That is, as described below, it will be possible to reduce the tax by no more than 50% on payments to the FIU for employees.

STS 6 percent tax reduction 2017 IE with employees, LLC

If an entrepreneur employs hired workers or, in the case of LLCs, which always have employees, then the STS tax "income" can be reduced by a maximum of 50% of the amount of insurance premiums transferred to the Pension Fund of Russia for employees. Moreover, in the case of individual entrepreneurs, the amounts transferred to them for themselves do not in any way reduce the tax - this is very important!

Example # 1. IE Sergeev earned 127 thousand rubles in the first quarter. He has 2 employees, for whom he paid 10,000 rubles to the funds, and paid 3,500 rubles for himself. How to count in this case?

1. We calculate the amount of tax, we also multiply the income by the rate, we get: 127,000 * 6% = 7,620 rubles.
2. Since in this case no more than 50% of the tax amount can be deducted by paying deductions to the Pension Fund of the Russian Federation, it is necessary to take half of the estimated figure and compare it with deductions for employees. 7620/2 = 3810 rubles. Since the amount received is 3810 less than the deductions of 10 thousand rubles, in this case we have the right to reduce the tax by only half. The payment will be 7620 - 3810 = 3810 rubles.
3. The rest of the unused deductions 10,000 - 3810 = 6,190 can be applied in subsequent quarters.

Important! The tax on the simplified taxation system of an individual entrepreneur without employees is reduced by 100% of the amount of transfers to the PFR for himself, and an individual entrepreneur with employees and LLC is reduced by no more than 50% of the amounts transferred to the Pension Fund for their employees. Also, entrepreneurs have the right to reduce taxes by the amount of the contribution to the Pension Fund of the Russian Federation - 1% from profits of more than 300 thousand rubles. The IFTS nevertheless began to classify these amounts as fixed payments.

An example of the calculation of advance payments for the simplified tax system "income"

As an example, let us take two situations when an entrepreneur has no employees, as well as for an LLC, an individual entrepreneur with employees.

IE without workers

Let's take into account that in this case the entrepreneur reduces taxes on the amount of the listed insurance premiums for himself by 100%.

First quarter:

1. Income amounted to 135,000 rubles. multiply by 6% tax, we get 8100 rubles, this is the preliminary tax amount.
2. Since the amount received is more than the amount of transfers to the funds, then we use the deduction in full
3. Now we subtract from this amount the amount of payments to funds, we get 8100 - 6997.50, our advance payment will be 1 102.50.

Important! If the amount of tax was less than the amount of payments to the funds, for example, it was 4000 rubles, in this case the amount of the advance payment would be zero, since 4000 - 6997.50 = 0. At the same time, by the amount of 2997.50 we could reduce the tax for subsequent periods.

Second quarter (we calculate the third quarter in the same way):

1. We need to take the income on an accrual basis for the six months, multiply it by the tax rate, we get 425,000 rubles. * 6% = RUB 25,500
2. We compare our deduction (payments to the Pension Fund) with the amount received, 25,500 is more than 12,826.66, so these payments are accepted for reduction in full.
3. Now we subtract payments to funds for the same period, we get 25,500 - 13,995 = 11,505.00.
4. Now it is necessary to take into account that we have already paid 1 102.50 in the first quarter, thus, for the second quarter we should pay: 11 505 - 1 102.50 = 10 402.50 rubles.

Fourth quarter:

1. We take the income received on an accrual basis for 9 months and calculate the tax: 1,575,000 * 6% = 94,500.
2. We compare the received value with the deduction (payments to the Pension Fund and to the compulsory medical insurance): 94,500 is more than 40,740. Therefore, the amount of payment to the funds is accepted for deduction in full.
3. In the 4th quarter, we paid fixed payments to individual entrepreneurs for themselves in a fixed amount, based on the minimum wage, as well as 1% from the excess of income of 300 thousand rubles. Thus, the amount of contributions was 6997.50 + 12,750.00 = 19,747.50.
4. We apply the deductions: 94,500 - 40,740 = 53,760.
5. Subtract from the amount received previously paid advance payments: 53 760 - 24 105 - 10 402.50 - 1 102.50 = 19 252.50

As a result, it will be necessary to pay 53,760.00 for the year.

Attention! An example in Excel format can be downloaded from this link. You just need to substitute values ​​in it and it will calculate everything automatically.

LLC and individual entrepreneur with employees

Let's take the same income figures as in the example above. Let's take into account that in this case taxes are reduced by the amount of payments to funds for employees. Let's also take as an example that the payroll is 40% of income for a certain number of employees. The amount of contributions from the salary is 30%, we will enter it into the table.

The calculation is built as follows:

First quarter:

1. The income received in the quarter is multiplied by the tax rate, 135,000 rubles. * 6% = 8100. This is our input tax.
2. We compare ½ of the received number with the amount of contributions to funds, 8100/2 = 4050 less than 16200 rubles. therefore, we cannot completely reduce the amount of deductions, but only by 4050. Why half? Because the deduction cannot exceed 50% of the original tax amount, i.e. 4050 rubles (the initial tax is divided by 2 - this is 50% of the maximum allowable reduction).
3. The advance payment will be equal to 8100 minus the maximum deduction value of 4050, so we get 8100 - 4050 = 4050.

Second quarter (subsequent periods are calculated in the same way):

1. We also preliminarily consider the tax as a cumulative total, we get 425 thousand rubles. * 6% = RUB 25,500
2. We compare ½ of the received number with the amount of payments to funds, 25,500 / 2 = 12,750 less than 34,800, so we can also take only a part of the payments to a decrease in the amount of 12,750 rubles.
, .

Organizations must maintain full accounting records.

RF Tax Code Article 346.17. Procedure for recognizing income and expenses

1. For the purposes of this chapter, the date of receipt of income is the day of receipt of funds in bank accounts and (or) at the cash desk, receipt of other property (work, services) and (or) property rights, as well as repayment of debt (payment) to a taxpayer in another way. (cash method).

When the buyer uses the bill of exchange for the goods (work, services) purchased by him, the property rights of the bill, the date of receipt of income from the taxpayer is the date of payment of the bill (the day of receipt of funds from the drawer or other person obliged under the bill of exchange) or the day the taxpayer transfers the bill under the endorsement third party.

In the event that the taxpayer refunds the amounts previously received as advance payment for the delivery of goods, performance of work, provision of services, transfer of property rights, the income of the tax (reporting) period in which the refund was made is reduced by the amount of the refund.

The amounts of payments received to promote self-employment of unemployed citizens and stimulate the creation of unemployed citizens who have started their own business, additional jobs for the employment of unemployed citizens at the expense of the budgets of the budgetary system of the Russian Federation in accordance with programs approved by the relevant state authorities, are taken into account in the composition of income in within three tax periods with the simultaneous reflection of the corresponding amounts in the composition of expenses within the limits of actually incurred expenses of each tax period provided for by the conditions for receiving the indicated amounts of payments.

In case of violation of the conditions for receiving payments provided for in paragraph four of this clause, the amounts of payments received are fully reflected in the income of the tax period in which the violation was committed. If at the end of the third tax period the amount of payments received specified in paragraph four of this clause exceeds the amount of expenses accounted for in accordance with this clause, the remaining unaccounted amounts are fully reflected in the income of this tax period.

Financial support funds in the form of subsidies received in accordance with the Federal Law "On the Development of Small and Medium-Sized Businesses in the Russian Federation" are reflected as income in proportion to the expenses actually incurred from this source, but no more than two tax periods from the date of receipt. If, at the end of the second tax period, the amount of financial support funds received specified in this paragraph exceeds the amount of recognized expenses actually incurred from this source, the difference between these amounts is fully reflected in the income of this tax period.

The procedure for recognizing income, provided for in paragraphs four to six of this clause, is applied by taxpayers who apply income reduced by the amount of expenses as an object of taxation, as well as by taxpayers who apply income as an object of taxation, provided that they keep records of the amounts of payments (funds) indicated in paragraphs four - six of this clause.

Financial support funds received from the budgets of the budgetary system of the Russian Federation under a certificate for attracting labor resources to the constituent entities of the Russian Federation included in the list of constituent entities of the Russian Federation, the attraction of labor resources to which is a priority, in accordance with the Law of the Russian Federation of April 19, 1991 1032-1 "On Employment of the Population in the Russian Federation", are accounted for as part of income for three tax periods with the simultaneous reflection of the corresponding amounts in the composition of expenses within the limits of actually incurred expenses of each tax period provided for by the conditions for obtaining these funds of financial support.

In case of violation of the conditions for obtaining financial support funds provided for in paragraph eight of this clause, the amount of financial support received is fully reflected in the income of the tax period in which the violation was committed. If, at the end of the third tax period, the amount of financial support funds received specified in paragraph eight of this clause exceeds the amount of expenses accounted for in accordance with this clause, the remaining unaccounted amounts are fully reflected in the income of this tax period.

2. Expenses of a taxpayer are recognized as expenses after their actual payment. For the purposes of this chapter, payment for goods (works, services) and (or) property rights is recognized as the termination of the obligation of the taxpayer - the purchaser of goods (works, services) and (or) property rights to the seller, which is directly related to the supply of these goods (performance of work, provision of services) and (or) the transfer of property rights. In this case, expenses are accounted for as expenses, taking into account the following features:

1) material costs (including the cost of purchasing raw materials and materials), as well as labor costs - at the time of debt repayment by writing off funds from the taxpayer's current account, payments from the cash desk, and in case of another method of debt repayment - at the time of such repayment. A similar procedure applies to the payment of interest for the use of borrowed funds (including bank loans) and when paying for the services of third parties;

(see text in previous edition)

2) the costs of paying for the cost of goods purchased for further sale - as the sale of these goods. A taxpayer has the right to use one of the following valuation methods for purchased goods for tax purposes:

at the cost of the first in time of acquisition (FIFO);

(see text in previous edition)

at an average cost;

at the cost of a unit of goods.

Expenses directly related to the sale of these goods, including the costs of storage, maintenance and transportation, are accounted for as expenses after their actual payment;

2.1) taxpayers - organizations, information about which is entered in the unified state register of legal entities on the basis of Article 19 of the Federal Law of November 30, 1994 N 52-FZ "On the Enactment of Part One of the Civil Code of the Russian Federation", which switched to a simplified taxation system from the object of taxation in the form of income reduced by the amount of expenses provided for in this chapter is entitled to take into account the costs of paying for the cost of goods purchased by them for further sale during the period of activity before the date of entering the specified information, after the inventory carried out in the manner that was in force before January 1 2015, when determining the tax base for the tax paid in connection with the application of the simplified taxation system, as the specified goods are sold in accordance with subparagraph 2 of this paragraph. At the same time, such expenses can be taken into account when determining the tax base for the tax payable in connection with the application of the simplified taxation system, only if they were not taken into account when calculating the tax payable when carrying out entrepreneurial activities before the date of entering information about such taxpayers. in the unified state register of legal entities on the basis of Federal Law of November 30, 1994 N 52-FZ "On the Enactment of Part One of the Civil Code of the Russian Federation" and Article 1202 of Part Three of the Civil Code of the Russian Federation;

3) expenses for the payment of taxes, dues and insurance premiums - in the amount actually paid by the taxpayer when independently fulfilling the obligation to pay taxes, dues and insurance premiums or when paying off debt to another person that arose as a result of payment by this person in accordance with this Code for the taxpayer amounts of taxes, fees and insurance premiums. If there is a debt in the payment of taxes, dues and insurance premiums, the costs of its repayment are accounted for as expenses within the limits of the actually repaid debt in those reporting (tax) periods when the taxpayer pays the specified debt or debt to another person that arose as a result of the payment by this person in accordance with with this Code for the taxpayer of the amounts of taxes, fees and insurance premiums;

5) when a taxpayer issues a bill to the seller in payment for purchased goods (work, services) and (or) property rights of a bill of exchange, the costs of purchasing these goods (works, services) and (or) property rights are taken into account after payment of the said bill. When the taxpayer transfers to the seller a bill of exchange issued by a third party in payment for the purchased goods (work, services) and (or) property rights, the expenses for the acquisition of these goods (works, services) and (or) property rights are accounted for as of the date of transfer of the said bill of exchange for the purchased goods. (works, services) and (or) property rights. The expenses specified in this subparagraph are accounted for on the basis of the contract price, but not more than the amount of the debt obligation specified in the bill.

(see text in previous edition)

4. When a taxpayer transfers from an object of taxation in the form of income to an object of taxation in the form of income reduced by the amount of expenses, expenses related to tax periods in which the object of taxation in the form of income was applied are not taken into account when calculating the tax base.

5. Revaluation of property in the form of currency values ​​and claims (liabilities), the value of which is expressed in foreign currency, including in foreign currency accounts with banks, due to a change in the official exchange rate of foreign currency against the ruble of the Russian Federation, established by the Central Bank of the Russian Federation, in for the purposes of this chapter is not performed, income and expenses from the specified revaluation are not determined and are not taken into account.