Hello, dear readers of the Journal "Site"! Today we will talk about simplified taxation system (USN) for IPWhat it is, in what cases it can be used, what taxes pay the IP on the USN without workers (with employees) and so on.

Opening own business implies organization accounting and reporting In accordance with federal legislation. For individual entrepreneurs, the law provides options for choosing a tax charge system taking into account the amount of profit and the cost of a particular enterprise.

You can choose which tax regime when doing business to use, it may be UPN, OSN, PSN, etc. More detailed about what kinds of IP activities are subject to this mode, etc., we have already written in our past release.

As part of the decline tax Load entrepreneurs are selected simplified tax system as the most acceptable in part simplicity of reporting and tax payments and fees. Therefore, we consider this tax regime in more detail.

From this article you will learn:

• What simplified system taxation for IP - nuances and features;
• What taxes pay IP on the USN;
• What reporting is IP on USN (without workers, with employees);
• Whether the cash register for PI is needed when wept (in what cases are necessary, etc.).

What is USN, what taxes are subject to payment of the PI on the USN, which statements on the "simplified" without workers and with them you need to hand over IP, as well as another useful information Read in our article

1. Simplified taxation system (USN 15 and 6 percent in 2019 for IP)

Simplified taxation system (simplified) implies 2 (two) option calculus tax by applying different tax bases, tax rates and different ways calculation of taxes.

The ability to choose a simplified tax charge system in 2019 exists for organizations - legal entities and entrepreneurs - individuals who do not fall under restrictions regulated by paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation.

Also, certain frameworks are provided for enterprises already carrying out commercial activities and interested in the transition to simplify.

When making an application for the transition to a simplified profitable part from sales (non-revenue income) such enterprises at the end 9 months may not exceed the amount of 45 million rublesrecalculated using the index - the deflator, which in 2019 amounted to 1,518..

In order for the calculation of tax payments to simplified for II, it is possible to deal with the choice of the OKVED code.

Otherwise, activities in the selected code may fall under the limitation of norms tax legislation NK RF Art. 346.12, and tax inspection will not provide permission to usn..

In addition, newly registered entrepreneurs using simplified can conduct commercial activities zero tax rate As part of the tax holidays provided by the law. The relevant law should act in the Russian region where the merchant is registered.

1.2. Types of simplified taxation system + tax calculation

The tax rate, depending on the type of taxable base in the USN system, has 2 (two) varieties:

• Usn revenue organizationin which all the income of the organization is considered the tax base, the tax rate is 6% ;
• USN revenue per minutein which the base for tax accrual is income reduced by the amount of consumed funds, the amount of tax - 15% . As part of regional legislation to increase investment attractiveness and the development of individual sectors of the economy tax rate on this view of Usn can be reduced up to 5%.

Knowing what types of tax rates for the USN, the beginner entrepreneurs have a question, what type of accrual to choose?

To decide on the type of simplified system of taxation of the IP, use a simple scheme

To determine which option is optimal for a particular enterprise, it is necessary to determine at what value of the cost tax on "Usn revenue" Tax will be equal "Usn revenue per minus costs".

Income * 6% \u003d (income - consumption) * 15%,which means equality of the amount of tax with the amount of expenses in 60% From the amount of income. The dependence of the amount of tax on the value of expenses is inversely proportional.

The higher the costs will be, the less tax will be paid to the budget. In this case, with an equal amount of income in 2 (two) taxation options, it is more profitable to choose the second option, since the amount of the tax will be lower.

Such an assessment makes it possible to determine the choice of version of the USN for SP at the initial stage of planning the amount of deductions for taxes and fees. To clarify the selection criteria, it is necessary to take into account the factors that can significantly affect the amount of the tax base.

• The magnitude of confirmed expenses In accounting to determine the base of taxes in the "USN income per minus costs";
• The cost of the organization in the process of commercial activities must have documentary justification as chekov, copies Chekov, payment orders, statements in bank account or receipts. Unaccounted costs without the relevant payment documents cannot be taken when calculating the base for taxation of taxes on USN;
• Limited list of costswhich cannot be counted when calculating the tax base are provided for in Article 346.16 of the Tax Code of the Russian Federation;
• Special requirements for accounting for certain types of expensesTo which documentary confirmations are not only costs to suppliers for a product intended for resale, but also its further selling to the final consumer, which is provided for by Article 346.17 of the Tax Code of the Russian Federation.
• Rights to reduce tax According to the simplified system "income to the account of paid insurance payments".
• Reducing tax rates »Usn revenue per minus costs" at the regional level in the framework of current legislation from 15% to 5%. In the event of actions on the territory of the region on the differentiated tax rate, the use of USN for IP in 2019 will be favorable in the second option - income per minute of expenses when expenses will not exceed 60% of income .

For timely payment advance payments by tax tax It is necessary to produce the correct calculation of the unified tax. It is produced by a growing result, which means summation of advance payments since the beginning of the year.

The calculation of quarterly tax control fees is made in the following order:

1. Upon completion of the 1st quarter. The amount of tax on the USN will make a product of the calculated tax base on the value of the tax rate, which is required to be added to the budget until 25.04.;
2. Calculating the sum of the advance payment at the end of the first half of the year, it is necessary to calculate tax base (The calculation period is 9 months from January to September) multiply by the value of the tax rate according to the selected version of USN. The result obtained should be reduced by the sum of the advance payment according to the results of the 1st quarter. The resulting amount of advance payment should be paid to the budget until July 25.;
3. The calculation of the amount of advance payment for 9 months is carried out on the same principle as the first half of the year. The calculated tax base (for 9 months) is multiplied by the value of the tax rate, after which the result obtained decreases by the magnitude of the advanced advances for the first half of the year. The resulting amount must be paid until October 25;
4. The tax calculation upon completion of the year is carried out by the work of the tax base for the entire calendar year on the size of the tax rate. From the amount received, the advances of the previous reporting periods are deducted and the remaining amount is listed in the budget until 31.03. (for enterprises) and to 30.04 . (for individual entrepreneurs).

When calculating the tax on USN Income in 2019, the law provides for the right to reduce settlement values \u200b\u200bon the amounts paid in the reporting periods of insurance payments.

Firms and IP working with employees have the opportunity to reduce tax payments up to 50% As part of the amounts of insurance payments.

IP without hired personnel - on the entire size of insurance payments, not limited to 50%.

For clarity, we will make calculation of advance payment of tax payments on specific exampleAfter having previously calculated the amount of insurance payments for PI for 2019.

Contributions to the Pension Fund by an entrepreneur "on himself":

29 354 rubles.

Payments in the FOMS PP for yourself:

6,884 rubles.

TOTAL insurance payments The merchant for himself for 2016 will be:

29 354 rubles +6,884 rubles = 36 238 rubles.

When the yield is exceeded in the amount of 300 thousand rubles. to the amount of insurance payments 1% of income size is added which can be paid upon the completion of the tax period, namely the calendar year.

When calculating the value of the tax on "USN income per minus costs" the principle of calculation is similar to the calculation of the tax According to "USN revenue."

The difference lies in the possibility of reducing income in the amount of existing costs with the corresponding change in the tax rate, fluctuating from 5 to 15% Depending on the territorial location in the Russian Federation and the current legislative acts in the field of taxes and fees.

In this embodiment, the size of the paid insurance payments does not affect the decline in tax, and they are recorded in the total value of the costs.

Consider the calculation of the tax of the tax on the PI on a specific example.

At the end of the calendar IP has such financial indicators:

Quarter	Profitable part	Expenditure part
1 square	850 thousand rubles.	650 thousand rubles.
2 square meters.	1,080 thousand rubles.	775 thousand rubles.
3 square meters	950 thousand rubles.	690 thousand rubles.
4 sq. M.	1 235 thousand rubles.	850 thousand rubles.

Advance at the end of the first quarter will be: (850 thousand rubles. - 650 thousand rubles.) * 15% \u003d 30 thousand rubles. The fee was made in a timely manner.

For the 1st half of the year, the calculation of the tax of the tax is carried out by a growing outcome:

850 000 + 1,080 000 \u003d 1 930 000 rubles. - income for 1 half year;

650 000 + 750 000 \u003d 1,425 000 rub. - consumption for 1 half year;

(1 930 000 - 1,425,000) * 15% - 30 thousand rubles. \u003d 45 750 rubles - an advance payment on the completion of the reporting period for a minus paid in the 1st quarter. Paid until 25.07.

Advance at the end of 9 months is calculated in the same way:

income minus costs with a growing outcome multiplied by tax bid. 15%, minus the advance payment of the Advance Contributions:

(850,000 + 1,080,000 + 950,000) - (650,000 + 775,000 + 690,000) \u003d (2 880 000 - 2 115 000) * 15% \u003d 114 750 rubles.

Then submounced from this amount already contributed by tax advances: 114 750 - 30 000 - 45,750 \u003d 39 000 rubles.

To determine the unified tax, following the results of the past year, summing up income, and then expenses:

850 000 + 1,080 000 + 950 000 + 1 235 000 \u003d 4 115 000 rub. - income per calendar year;

650 000 + 775 000 + 690 000 + 850 000 \u003d 2 965 000 rub. - expense per calendar year.

Now you can determine the tax base of 4,115,000 - 2,965,000 \u003d 1 150 thousand rubles. and multiply at the tax rate 15 % - It will turn out 172 500 rubles.

After the deduction of previously paid advances, we obtain the value of the tax that must be paid to the budget: 172 500 - 30 000 - 45 750 - 39,000 \u003d 57 750 rubles .

The law provides for the obligation of taxpayers to pay the minimum amount of tax at the rate of 1% from the total amount of annual income. It is determined by the end of the calendar year and is accepted as the amount of minimum tax.

If the calculated tax amount according to the above scheme for IP would be lower than 1% of their total annual profit, the firm would have been obliged to pay the minimum amount of the tax. This means that for this example, the tax minimum is 41 thousand rubles. (4 100 000 * 1%), at the end of the year, IP paid taxes 172 500 rubles What exceeds the minimum amount of tax.

If this amount was lower than the minimum, then the IP would have been obliged to pay 41,000 rubles.

Advantages and disadvantages of USN 6, 15 percent for IP - highlights

1.3. Pros ( +) and cons (-) USN for IP

In addition to the fundamental advantages in terms of a tax base, a decrease in tax rates and tax vacations of USN for IP has positivecharacteristics:

• Accounting and tax reporting significantly simplified;
• There is no need for quarterly and annual accounting reporting in tax authorities;
• Variants of voluntary change of type of taxation in the UP system for IP;
• Reporting on the results of commercial activities IP implies annual surrender tax Declarationdecorated by the appropriate pattern;
• No duty payment of NDFL from income from commercial activities;
• For organizations, the obligation of payments to the budget for income taxes, property objects, VAT (except taxes on dividends and other debt liabilities, as well as real estate taxes in cadastral value).

Minuses USN uses for IP represent limitations on items:

• A ban on the use of USN for firms dealing with some activities as:
• Banking and insurance;
• Notarial and lawyer private practice;
• Funds engaged in investing funds (investment, venture);
• Enterprises engaged in the production of goods for excise taxes;
• NPF - non-state pension fund.

Deployed List of Entrepreneurship, fearing for the use of USN, considered in paragraph 3. 346.12 of the Tax Code of the Russian Federation.

• Enterprises on the USN are not entitled to create branches and representative offices;
• Reducing the base for taxation when choosing a second variety of simplified system revenues per minus costs limited to a list of expenses approved by federal legislation;
• No profit in the reporting period does not exempt the entrepreneur from payments to the minimum amount of tax;
• In case of exceeding the norm of the number of employees and the amount of profit, the right to use ASN for IP may be discontinued.

If a uSN system For a particular enterprise is more profitable, it should be applying to the appropriate statement in the territorial inspection on taxes and fees during 30 days After the organization or IP was registered.

1.4. Payment of tax and reporting

After choosing the version of the UCN, the taxpayer needs to be understood as it will pay tax in 2019.

For "simplists", this tax is called a single tax of UCN, since it replaces the payment of other taxes provided for by other taxation systems ( VAT, profit taxes and property).

• When importing goods into the territory of the country, taxpayers on USN are obliged to pay VAT;
• Enterprises using USN are obliged to pay the tax on property objects in the event that they are estimated in cadastral value;
• For entrepreneurs, USN envisages the right not to pay personal income tax, VAT and property taxes, with the exception of cases provided for by law. IP can be freed from the payment of property tax when contacting the appropriate statement in the tax authority.

Regardless of the choice of the tax base and the tax rate, the payment of the tax and the provision of reporting for two options is the same.

The procedure for paying taxes and reporting

Consider in more detail how and when paying taxes and donate reporting.

Tax payment is made by advance

The period of payment is 25 days, taking into account holidays and weekends after the reporting period ( quarter, half year, 9 months) According to p.5st.346.21 of the Tax Code of the Russian Federation.

Tax period for tax payments calendar full yearAlthough this division is relative to organizations. This is due to the fact that the taxpayer is obliged to pay the tax by partially or an advance following each quarter, namely upon completion of each reporting period.

In this regard, the following are set in the calendar year. taxes of payments for taxes After completion of the reporting periods:

• At the end of the 1st quarter. - until 25.04.;
• At the end of 6 months. - until 25.07.;
• At the end of 9 months. - Until 25.10.

The total amount of tax is calculated based on the results of the calendar year, taking into account the paid quarterly advance payments paid. For entrepreneurs reporting period and the period of payments for taxes is calendar year.

Dates of payments by single tax After the calendar year:

• For enterprises - until March 31;
• For IP - until April 30.

Untime payment of the tax on simplifying after the period for reporting entails the accrual of penalties in the form of penalties 1/300 Refinancing rates of the Central Bank of the Russian Federation.

In addition, if the tax on the expiration of the calendar year is not paid, additional accrual against the foam is fine - 20% From the unpaid amount of tax collecting.

Providing reports of IP.

The tax authority applied according to the draft declaration on the USN

• Enterprises - no later than 31.03. years after the tax period;
• IP - no later than 30.04. years after the tax period.

Tax Declaration Rent at the location legal entity Or accommodation of an individual entrepreneur.

Providing declarations by taxable period 2019 is carried out in forms approved by the order of tax authorities.

What statements gives the IP on the USN without workers, what taxes paying the IP

2. IP reporting on USN without workers in 2019 - types and list of taxes to pay

The norms of the current legislation provides for the obligation of the entrepreneur to provide the tax return to the inspection at the place of residence at the end of the tax period - for the past calendar year.

Provision of Declaration B. tax inspection It is possible to implement one of the ways:

• alone
• through a person under certified power of attorney,
• by Russian Post,
• electronically through the EDS.

Important! An individual who registered by an individual entrepreneur is obliged to provide a tax return even if commercial activities are not conducted.

In this case the zero tax declaration is drawn up, as well as communicable insurance payments are paid in the FIU and the FOMS.

If entrepreneurial activity is not conducted, so that there are no problems in the future by government agencies it is necessary to officially close their enterprise. In our release, we have already written.

In addition to the commissioning of the Kommersant's declaration, it is obliged to submit to the Inspectorate for taxes and fees to account for income and expenses (Kudir), in which all financial transactions are recorded in chronological procedure. It can be framed both in writing and in in electronic format.

In the written form of the Kudir page it is necessary to numbered and flash. The lack of a bookkeeping book entails the accrual of fines and penalties.

2.1. Types of reporting of IP.

Reporting for merchants can be conditionally classified by several types depending on the choice tax system, business organization conditions ( with employees or without), conditions of mutual settlements with counterparties and the availability of additional tax objects:

• Reporting on the chosen tax system;
• Reporting at the checkout - when making cash settlements;
• Reporting for employees;
• Reporting by other taxes and fees.

For the tax period, IP reporting is provided in the form and format of declarations approved by the order of tax authorities. (Order of 02.22.2016 No. MMB-7-3 / 99)

2.2. What taxes pay from IP on USN in 2019 without workers

After registration individual An individual entrepreneur current legislation impresses him the obligation to pay mandatory insurance premiums not dependent From whether commercial activities are conducted or not.

Mandatory payments of the merchant "for themselves" include payments:

• to the Pension Fund of the Russian Federation;
• To the fund of compulsory medical insurance.

Payments provide social Security Kommersant as an employer in his own interests.

Untime payment or renouncement from making payments entails accrual of fines Peni I. recovery of amounts of debt judicially .

2.3. Fixed payments of IP on USN in 2019 (in the FIR, FOMS)

In 2019, the merchants on simplifying are obliged to make payments to the FIU in accordance with the calculation of the norms established by the legislation.

The procedure for calculating insurance payments is as follows:

Executions in the FIU - 29 354 rubles. (does not depend on the size of the minimum welfare);

Calculations in the FOMS - 6,884 rubles. (does not depend on the size of the minimum wage)

Important! Fixed contributions For the year now are not tied to the minimum wage.

Total insurance payments for themselves for 2019 will be:

29 354 rub. + 6 884 rub. \u003d 36 238 rubles

The final period of payment of contributions - 31 decar. Payment can be made both parts and one sum at once.

Upon receipt of the commercial profit over 300 thousand rubles, it is also necessary to pay 1% from a value exceeding this limit (with PSN mode, 1% is paid with potentially possible to obtain annual income)

2.4. CBC USN 6 percent in 2019 on insurance deductions IP "on itself"

Since 2017 in FFR new CBK (codes budget classification) It is necessary to pay for one payment (on insurance and accumulative):

The codes of the budget classification, as a rule, change almost every year, so it is necessary to regularly monitor their changes (updates). (Check the actual CBCs can be used through the site "FTS" - service.nalog.ru/payment/payment.html)

What reports of the IP reporting on the USN with employees - the delivery time + types of taxes to pay

3. Delivery of IP reporting on USN in 2019 with employees (in FTS, PFR, FSS)

IP reporting on simplistic with employees Some different from sole statements of sole IP, that is, reporting only "for yourself" (without workers). This is due to the fact that it is necessary to reflect the income of employees and paying obligatory insurance payments on them.

In this regard, the reporting is submitted to the following instances:

• in the Inspectorate of the Federal Tax Service of the Russian Federation;
• To the Pension Fund of the Russian Federation;
• In the fund social insurance RF.

The procedure for deductions and reporting requirements are governed by the relevant regulatory acts of the Ministry of Finance, the tax service.

Important! With conscious filing of unreliable data to evade tax payments and fees, cameral checks will be carried out and all violations will be detected. The result of such actions can become serious penalties.

3.1. PNS reporting

One of the basic requirements for reporting is the timely delivery of the package of documents:

• Certificates about the value of income software (served 1 time per year);
• (Kudir), designed properly with stitched and numbered pages. Can also be decorated in electronic form. For the lack of Cudir, a fine is imposed;
• Full information on the number of employees in accordance with the labor contracts concluded;
• Declaration on USN, decorated according to relevant samples approved by the tax authorities.

Provide the above documentation by any ways: alone, through a notarial face certified power of attorney, by mail of Russia, electronically (by means of EDS (electronic digital signature)).

When sending a package of a document by mail of the Russian Federation, it is necessary to place an inventory inventory and send an email in the form of a customized notification to fix the date of dispatch.

3.2. Reporting in the FIU

When hiring employees, the merchant must report Pension Fund RF. For reporting, it is necessary to arrange documents decorated in forms:

• (.xls);
• (.xls),
• (.xls),
• (.doc).

The provision in the FIU decorated appropriate forms is regulated by the Government Decree Russian Federation For number 2P dated January 16, 2014

3.3. Reporting in FSS

An individual entrepreneur working with hired personnel is obliged to provide the reporting of software in the social insurance fund of the Russian Federation regulated by regulatory and legal acts:

• Order of the FSS for №49 of 17.02.15;
• Order of the FSS for №59 of 26.02.15;
• Order of the Ministry of Labor and social protection "On approval of the form of calculation";
• Order of the Ministry of Labor №107N (dated 19.03.13).

3.4. Deadlines for submission of reports of the IP

When submitting reports to the IFTS, other terms of its provision should be observed.

Strict compliance with the rules for the provision of reporting forms and monitoring changes in legislation on its delivery are the basis for compliance with the norms of current legislation and the lack of penalties.

For what and when the cash register for IP is required on a simplified tax system

4. Does the cash register for SP on USN in 2019

Changes to legislation regarding the availability of cash registers in the process of conducting commercial activities, IP was not introduced.

As before, companies carrying out commercial activities in the field production and providing services, obliged To have cash registers with the exception of some cases, in which the individual entrepreneur has the right to not be recorded at the cashier's operations with the help of KKM.

In other cases, non-compliance with this rule entails the imposition of serious penalties.

4.1. What you need to know about the cash register

The acquisition of the cash register must be accompanied by its registration in state registry FTS.

In addition to using the CCM to control income and spending money, availability of this device is the basis To duplicate financial flows in the book to account for income and spending money, as well as accounting Policy in the enterprise.

What is kkm and what he need

KKM - cash register or apparatus having a special structure and functional featuresintended for use in enterprises in order to control the receipt and consumption of cash. With it can be traced cash flows After a long period of time, reveal the causes of shortage and other movements of financial resources.

Applied at commercial enterprises in 2 (two) cases:

• For accounting policies with mandatory registration in the FNS bodies;
• To control the manipulation of personnel during working hours, is established in voluntary order without registration in the FNS bodies.

The company, operating as an IP or LLC, is obliged to reflect financial flows passing through the cash register in the book intended for this to account for income and spending money. One of the options for replacing the use of cash registers is the use of strict reporting blanks or BSO. They reflect all monetary operations Enterprises.

Important! In the form of strict reporting total amount financial operations should not exceed the amount in 100 thousand rubles . Otherwise, for the implementation of larger transactions, it is necessary to conclude a larger number of agreements on amounts not exceeding this limit.

Choosing an object of taxation

Choosing an entrepreneur of one of the options for taxes on simplifying - Income or Income minus costs - It is not a reason for refusing to purchase a cash register.

The impact of the chosen system of tax charges when using KKM is the difference in the accounting of financial flows and the subsequent accrual of tax.

In the latter case, the daily arrival and consumption are recorded in the accounting book and the difference is calculated between them.

The question is obliged by the IP on the USN to keep the cash register with an unequivocal answer is - yes, since the content of the CCM is the basis of the company's accounting policy.

4.2. Which cash register is necessary for IP on the USN

The norms of the current legislation approved the requirements that KKM must be responsible for maintaining the commercial activities of the IP on the USN:

• Mandatory availability of own corps, fiscal memory, drive and check tape;
• Printing on checks, the possibility of long-term storage of information, including in the absence of power supply;
• Fixation of incoming information on the check tape and the drive of information;
• Device input of fiscal data and their output on the tape;
• Ability to counter input unreliable information and making corrections in the already entered information;
• The presence of a reference device with pre-installed technical characteristics;
• Have warranty service.

Allowed to register in the FTS only cash circuits with a holographic sticker, which are available in the list of state registry. For more information, see the official tax service website ( nalog.ru. ).

4.3. Purchase KKM (cash register)

Sale of cash registers are carried out by specialized centers maintenanceengaged in the implementation, installation and service KKM.

The cost of such equipment fluctuates from 8 to 25 thousand rubles Depending on the brand, the type of device and the complexity of installation and maintenance work.

The acquisition of KKM includes several stages:

• After selecting the buyer pays for the purchase;
• TTO issues a contract for implementation and warranty service for a certain period;
• On the device there is a sticker with the inscription " Service maintenance» .

During the period of operation, the service charge for the service of the cash register will be about 300 rubles, if necessary, replacing memory media will have to pay 5 - 6 thousand rubles.

Exist different methods Payment for goods and services, for example, you can use the services of acquiring by taking the necessary equipment from the Equiler Bank. And what types of acquiring we have written in a separate article.

4.4. Service KKM.

After the implementation of the cash register, the warranty service is engaged in the service organization, with which the entrepreneur concluded an agreement on the purchase of CCM. Based of this contract Technical Support Center must comply with the main conditions for maintenance of the cash register.

Mostly to such conditions include:

• Control over the work and debugging of the cash register;
• Replacement of interchangeable components (check tape, drive, memory device, print head);
• Full repair of the device during its breakdown, restoration of functionality.

Service is carried out according to the rates specified in the contract. After expiration, the entrepreneur concludes new contract on service cash register.

4.5. Work sip without kkm

There are a number of cases in which the individual entrepreneur has the right to not buy and not apply in commercial activities a check-in cash machine before.

These organizations include:

• Exercising trading on open areas without shopping, pavilions, shopping fairs, exhibitions, markets;
• Sale of small goods from portable trays, baskets, cart;
• Sale of such products like ice cream, vegetables, fruits, oils, live fish;
• Reception of glass containers and raw materials;
• Trade in lottery tickets, subjects of religious cults, periodic literary publications.

Important! In addition to the above cases, entrepreneurs are released from the use of the CCM, using UNVD taxation as a system, as well as working on patent system taxation.

Nevertheless, the maintenance of accounting policies is necessarily almost for all enterprises, therefore, as an alternative, applied shabla strict reporting.

Basically, entrepreneurs carrying out commercial activities this year will be required in obligatory Purchase and implement cash machines.

5. Conclusion + video on the topic

The use of USN for SP is the most optimal taxation system that allows without significant tax burden to successfully conduct commercial activities.

If all the same, questions remained on the simplified tax system, which taxes pay the IP on the USN, etc., we suggest to view the video - "IP: Taxes and reports on UNS (UNVD)"

Dear readers of the magazine Ricpro.ru, we will be grateful if you share your opinions and comments on the topic of publication in the comments below. We wish good luck and grow your business!

Click to enlarge

Despite the fact that 2016 is close to completion, there are still not all changes in tax legislation, which will come into force on January 1. Some bills can be considered in the near future.

On the this moment It is known that changes can touch:

1. Self-employed citizens.

In September, the President made an initiative to reduce the tax burden on self-employed citizens. However, it is impossible to say for sure that it means. The initial initiative to completely free them from taxes and social support looks somewhat doubtful against the background of the discussion of the possible introduction of the tax on the tune. It is also not clear whether IP will fall into this category.

1. Contributions to the FIU.

In 2017, contributions to social funds (FFR, FFOM, FSS) will be under the control of FTS.

So far, it is impossible to say how serious the payment mechanism will be, whether control will be tightened, and how it will affect individual entrepreneurs. You can only predict the presence of a small confusion with payment in January next year. You can also confidently predict the growth of the load on the tax service staff, which can negatively affect the speed of their work.

Of course, if IP is accounting on paid licensed programs, it will promptly recognize all the changes, but notice from government agencies may not come or come late. To avoid the unpleasant consequences of making changes to legislation, it would be optimal to introduce a certain grace periodduring which there will be no sanctions for late payments. This is partly done thanks to the transfer of the deadline for the amount of reporting on the 30th number of the month after the reporting period.

1. Perhaps the schemes of calculating contributions to the FFR and FFOMS will change

These changes are not connected with the transfer of payments in the FTS, they have been announced for a long time. Until 2020, it is planned to gradually increase contributions for the entrepreneur himself, but it will still be unknown if it is limited only to growth due to the increase in the minimum wage or the calculation scheme will change.

In 2016, IP must pay the following personal mandatory contributions:

1. In PFR: 6204 (Mrot) * 26% (rate pension deductions) * 12 months \u003d 19356,48 rub.
2. In FFOMS: 6204 (Mroth) * 5.1% (insurance premium rate) * 12 months \u003d 3796.85 rub.

The total amount of contributions is: 23153.33 rubles.

1. Additionally, an entrepreneur is required to pay 1% of the amount of income exceeding 300 thousand rubles. per year, but not more than 154852 rubles.

The Ministry of Finance has already prepared a draft law containing the following changes:

• Introduces instead of a fixed collection of 1% of income above 300 thousand rubles. The increasing coefficient, which in 2017 becomes equal to 1.2, then - 1.4, and in 2021 - 2.
• Increases the size of the contribution to the FFOMs, its rate will depend on the costs of regional budgets for unemployed persons.

Another change will be the growth of payments in social funds, however, it is not connected with changes in legislation, but with the growth of minimum wage. In 2017, the contribution to the FIU will be 7500 * 26 * 12 \u003d 23400, and in FFOMS \u003d 7500 * 5.1% * 12 \u003d 4590 rubles. Total payout \u003d 27990 rubles.

It is still not necessary to scare changes, since they are not yet approved, but are only a bill. If promises do not increase the load on the small business will be designed, then no changes may not be alleged, or they will be mitigated.

1. Change limitations of USN

From the first day of 2017, the SP, which fit into the following limits, is allowed to use UPN:

• annual income does not exceed 120 million rubles, and this level will remain up to 2020, then the ka before he was multiplier every year;
• the number of employees of the enterprise does not exceed 100 people;
• total cost The property of the entrepreneur is not higher than 150 million rubles.

Thanks to these changes, the number of entrepreneurs using USN will increase significantly.

Here the main news is the extension of this taxation system until 2021, whereas earlier he wanted to limit the beginning of 2018. Also, the form of the declaration will also change slightly, and the ability to make a deduction of insurance premiums regardless of the number of employees.

1. Kashi.

This law has already been adopted, so it should be as serious as possible. So, from February 1, all registered CCMs must correspond to a new model, for already existing CASS transition to new standard Must be realized before July 1, 2017. For SP, using PSN or UNVD, it will also be necessary to apply CCM, but the deadline for their introduction is established on July 1, 2018.

1. Forms of strict statements

In fact, in 2017 there will be no changes in this category, but since from July 1, 2018 they are fully required to translate into electronic form, then it should be prepared for this now.

The simplified taxation system is of interest to the entrepreneur, especially the USN 6 percent for IP. In 2017, limits increased for simplifying, which added her popularity. Choosing this special regime associated with ease of accounting and profitability. At the same time, one of two variants of the USN can be chosen as an object of taxation - "revenues" or "revenues minus costs".

Taxation of IP.

In order to understand the profitability of the USN, it is necessary to compare it with other taxation systems, primarily with the general tax system (based on), which is automatically applied during registration. Compare taxes in IP with USN 6%.

The general system means the payment of all taxes - 13% of NDFL and 18% VAT and quarterly reporting. This may be necessary, IP, if its clients are applied internally and, when choosing, compare the prices of suppliers taking into account VAT, as they can then receive VAT to deduct. It can be beneficial if IP suppliers that apply is based on, and it can accept VAT to deduct. And such a system is beneficial if IP works with foreign counterparties, pays VAT at customs or performs functions tax agent. In other cases, IP, as a rule, use USN.

What is the difference between USN 6 percent for IP:

• exemption from paying a number of taxes - NDFL, VAT, property tax, although the exemption is not used for some operations (paragraph 2, 3, Article 346.11 of the Tax Code of the Russian Federation);
• no need to take a quarterly declaration;
• do not keep in full account.

The entrepreneur accounts for accounting of income and expenses in Kudir, he does not have the obligation to keep accounting. The declaration is served once a year until April 30 (Art. 346.23 of the Tax Code of the Russian Federation).

When simplified 6 percent for IP in 2017, just as before, only income is taken into account, there is no need to justify the costs, documenting compliance with the requirements of tax legislation.

Reducing a reason for disputes with tax authorities regarding the recognition of expenses also attracts many PI. At the same time, there is no accrual method for income, but a cashier method, that is, the tax must be paid only after receiving the payment (paragraph 1 of Article 346.17 of the Tax Code of the Russian Federation).

When you can apply taxation 6% for IP

The use of special regime is possible subject to certain requirements:

• revenue limit - 150 million rubles. per year;
• number - no more than 100 people;
• compliance with other requirements of paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation.

But in addition to fulfilling all the requirements mandatory condition Usn's application is to submit a simplified transition notification.

If the entrepreneur submits a statement of registration, then apply for the use of tax 6% of PI can only within 30 days after registration, otherwise will automatically be applied general system taxation. And in this case, the application will be used only from a new calendar year, submitting an application until December 31 (paragraph 1 of Art. 346.13 of the Tax Code of the Russian Federation).

Therefore, if the IP is inappropriate to apply it in case, it is recommended immediately upon registration to apply for the use of USN, by selecting an object. Even if the entrepreneur will subsequently apply ENVD or PSN, you can combine these specialists with a simplified taxation system and impose operations that will not be subject to activity on a charging or patent. For example, selling vehicles, if IP is engaged in transportation.

What taxes pay IP on a simplified 6%

The main plus of this system is that the use of USN frees from other taxes, that is, only one tax rate is paid at 6%. Moreover, the regional law rate can be reduced to 1%. In addition, for newly registered entrepreneurs, subject to a number of requirements may also be established tax holidaysThe tax rate can be zero (clause 4 of article 346.20 of the Tax Code of the Russian Federation).

However, it remains the duty of the IP to pay insurance contributionsAt the same time, he is entitled to reduce the tax on the amount of paid insurance premiums (the letter of the Ministry of Finance dated 24.04.2017 No. 03-11-11 / 24549). Fixed contributions in 2017 amount to 27,990 rubles. Important condition - contributions must be paid in this tax period. For example, if the insurance premiums for 2016 were paid in 2017, it would be possible to consider them when calculating 2017 (the letter of the Ministry of Finance dated January 27, 2017 No. 03-11-11 / 4232).

Thus, it is quite simple to make a tax calculation of 6 percent for IP. For example, income amounted to 100,000 rubles. per year. This means that the tax will be 6,000 rubles. At the same time, the IP is entitled to subtract paid insurance premiums in the amount of 21,000 rubles. That is, the amount of paid contributions completely reduces the tax and pay additionally in the budget.

But if an entrepreneur is an employer, then the taxation of 6 percent of the IP does not exempt it from the payment of insurance premiums with the accrued wages workers I. hold Ndfl as a tax agent.

In this case, it can also reduce the estimated tax on the amount of insurance premiums, but not more than 50%.

It should be noted another moment. Exemption from payment of NDFL means the impossibility of applying property tax deductions (Letter of the Ministry of Finance of Russia dated 19.05.2017 No. 03-04-08 / 30514). That is, when selling real estate and other property, which was used in the activities of the entrepreneur, it is necessary to pay 6% from the income of the IP from the sale. It does not matter when the property was acquired, since the privileges provided by ch. 23 of the Tax Code of the Russian Federation, and no other deductions cannot be applied - in the amount of 1 million rubles. or costs for the purchase of property.

Entrepreneurs are already known that next year they expect serious changes in taxation, insurance premiums, alone amendments will improve the activities of the IP, the other, on the contrary, will complicate it, for example, the transition to new CCT. In this article, consider the taxes of IP in 2017 without workers, what types of payments will have to pay to the state treasury.

An individual entrepreneur at the USN 6% without employees will pay two types of payments in the next year:

1. 6 percent tax on USN, while this tax burden imposes on the entire income of the IP, and not on pure revenue, as many think. The reporting form is quite simple, any entrepreneur can fill it independently.

It is worth recalling that this year the FNS has developed a new format of "simplified". Now the rate of tax is not indicated in the column 120, the rate of the rate approve the authorities of the state's subjects, according to regional benefits. Also appeared a new section, which is dedicated to the amount of trading collection.

2. If IP is the only employee, he pays contributions for his person to the FIU and FFMOS. It is known that from January 1, 2017 to collect payments will be the tax service.

Here is the last point we will talk more.

Reforms Narrel

According to the authorities, taxation in 2017 will be changed in order to eliminate constant distortions in social sphere. The government believes that if not to produce reforms, it will entail a shortage of funds in the Pension Fund. The deficit of the FIU budget can greatly shake russian economy. It is known that there are now large problems with the replenishment of the state treasury, so at present the authorities cannot reduce the tax burden with representatives of small business, but the introduction of the EHR will be able to accumulate all payments in one administrative unit - the tax service of Russia.

Many specialists against innovation, believing that the reform will only increase the tax burden and make it difficult for entrepreneurs. However, the authorities argue that, on the contrary, they want to make it easier to facilitate the current position of the PI in our country.

ESSN Introduction Reform

The tax for IP in 2017 has undergone the main changes in the fact that, since next year, contributions are canceled in several funds: PFR, FSS and FOMS, all payments will unite a single social insurance fee, i.e. ESCS. Also the only body responsible for charging the above fee is becoming the Tax Service of the Russian Federation. Authorities with the introduction of this amendment to the law are trying to discipline Russian taxpayers, because in conditions economic recession The level of payment discipline fell to a minimum. Now a huge number of individual entrepreneurs who shy away from taxes and contributions, the introduction of the ESCC should tighten the collection of payments.

Now the control of payment of contributions will be engaged in a tax service that carefully monitors the tax discipline.

The innovation has both positive and negative sides. The only minus concerns only dishonest taxpayers, now it will be difficult for them to cost payment. But positive in the new law more, firstly, from next year IP will need to provide unified reporting. Also, instead of several payments, you will have to fill out only the only thing that will reduce the number of errors when creating a report and will significantly save the time spent.

The authorities believe that the new norm will reduce the tax rate to 3% will entail more active development small and medium business. Perhaps this situation will be able to attract external investors to the Russian economy.

Increase Mrot

The latest news suggests that the authorities are planning to gradually bring the minimum wage to the subsistence minimum. This year, the minimum wage corresponds to 7.5 thousand rubles, which is 80% of subsistence minimum in our country.

It is known that the ESCS introduced in 2017 will be tied to the minimum wage, as now, all current payments are tied to it. Therefore, raising minimum payment He will entail an increase and single collection. Of course, the increase in ESCC will lead to a significant budget replenishment. If, except for the individual entrepreneur, he has no more employees, he will have to calculate the collection only "for itself."

Transition to online cash registers

The PP tax in 2017 will change without workers, but this is not the only innovation that is expected next year, soon all individual entrepreneurs will move to modern online tickets. In the new equipment, the cash tape is replaced with a fiscal drive, which in automatic mode will record all the actions of the cash register. Moreover, all drives do not depend on the accidental power outage, the cash banks will be stored for a long time.

Processing of fiscal data (FD) from online cash offices will be carried out by PD operators, which are organizations that are intermediaries between Tax Service and trading activities of the IP. Thanks to the introduction of online cash registers, the probability of drawing by individual entrepreneurs of revenues will be reduced, the government expects less dishonest transactions.

Operators will store the fiscal data of each IP for five years.

Now entrepreneurs will have to beat not only a paper check, but also to form it in electronic form. IP will enter into an agreement with the FD operator for the processing of fiscal data and transmit them to the tax authorities. The seller will be able to send a check to the buyer on email Or with SMS.

Since 2017, new penalties for the lack of online cash desks will act, the size of the fine for the implece check will depend on the amount of sold goods or service.

But despite all the innovations, the state promises to fully support the development of small businesses in Russia, consider than the authorities plan to support the activities of entrepreneurs.

Small business support in 2017

The Ministry of Economic Development allocates almost 15 billion rubles to support small businesses in Russia, it is quite difficult to implement plans in conditions economic crisis. However, in 2016, a part of these funds was already allocated, however, some officials believe that 15 billion rubles is too an overestimated amount that the current budget will not pull.

Also, the government plans to create more flexible conditions next year to provide loans to small business representatives. For entrepreneurs will be installed credit rate 10-11% per annum.

However, do not forget that the authorities are injected new tax For real estate, if earlier the tax burden lay on the owners of the premises of more than 2000 sq.m., now the tax will have to pay for the premises from 1000 sq.m.

2017 margins a variety of innovations in tax Sphere, individual entrepreneurs We will have to adapt to new realities. Something quite will complicate the activities of the IP, but much and will speed up the development of small businesses in our country, which will improve the business climate and will benefit the Russian economy.

Alexey Zhamataev

Good day! I continue to consider taxation in 2017 and today in line usn tax for 2017 (income 6% and income minus costs 15%), its changes.

When you hike in the search engine, Yandex, I expected, found it in the top5 (there is no longer a sense) of the article that it disinforms newcomers and more than that is morally outdated, as they are written in March-July 2016.

Well, in no way webmasters of sites do not want to wait for 2017 about which they write, bills are changing and the amendments are constantly being made in them and just because information simply becomes over the course of the year.

Let's get with you, try to distinguish this clock, the so-called knowledge relying on official sites and documents.

Let's start with the very beginning and fully consider taxation of UCN:

The essence of tax tax

Duration of taxation of USN for OOO and IP in 2017

Usn tax reporting 1 time per year:

• Reporting LLC on the USN for 2017 must be passed until March 31, 2018;
• Reporting IP on the USN for 2017 must be passed until April 30, 2018.

How do you see reporting for 2017 surrenders just once a year, but despite this, paying tax is required quarterly - this is called advance payments.

Advance payments tax of USN in 2017

• The first quarter is payment of the advance payment of USN until April 25, 2017;
• Half year - payment of the advance payment of USN until July 25, 2017;
• Nine months - payment of advance payment until October 25, 2017;
• Annual advance payment - Payment for OOO before March 31, 2018, and for IP until April 30, 2018.

Tax Declaration of USN in 2017

Delivery reports on the tax of the USN and delivery. For IP until April 30, 2018 and for OOO before March 31, 2018.

In addition to the tax declaration on taxation of the USN, it is necessary to lead (Kudir).

The book is conducted by the cash method and do not forget that the simplified taxation system can be reduced to insurance premiums.

How to reduce tax tax

The state allows us (businessmen) on insurance premiums IP and employees.

Reduced USN Revenues 6%

Usn 6% tax can be reduced to insurance premiums for workers and entrepreneurs.

It is precluded precisely the amount of tax subject to payment:

• Reduction If the entrepreneur itself is engaged in activities. In this case, there is no restrictions and IP to reduce, it can reduce the amount of tax by 100%;
• Reducing the tax of USN 6% on insurance premiums of employees when IP is engaged in other activities. It is possible to reduce the insurance premiums of workers, but not more than 50% of the amount of tax itself (in our case, when calculating the tax of the USN 6%, it turned out 6000 rubles, you can reduce no more than 50%, that is, 3000 rubles);
• Reducing USN6% tax when IP and employees are engaged in one activities, in this case insurance premiums of SP + insurance premiums of workers (assume 17200). In our case, nothing changes and the amount of tax is as reduced by 50%, that is, 3000 rubles.

Reducing USN Revenue Minus Expenses 15%

In this case, the tax itself cannot be reduced, but the tax base itself decreases.

But it is possible to reduce the tax base for all 100% of the costs of insurance premiums.

If we take our example with expenses, we will get (100,000 - 75,000 - insurance premiums) * 15%

Suppose that the amount of insurance premiums of employees and IP are the same as in the case of Usn revenues equal to 17 200 rubles.

In this case, the tax tax order \u003d (100,000 - 75 000 - 17 200) * 15% \u003d 1 170 rubles.

As can be seen at high expenses, it is more profitable for the minus costs of 15%.

It is worth noting that on the tax of USN revenues minus expenses of 15% there is a so-called organization of the organization, with no difference that nothing or even a loss (1% you need to pay in any case).

Reporting on the USN for the entrepreneur in 2017

The reporting of the IP on the tax rate in 2017 is as follows:

• Delivery filled declaration of Usn - until April 30, 2018;
• The maintenance of the accounting of income and expenses - it is on the basis of it that you will fill in the declaration of the USN 2017 for IP (Kudir - the book of accounting books and expenses is filled with a cash basis, it is not necessary for tax passing, only in the case of cameral check You may be asked to bring it).

USN reporting for the organization in 2017

• RESOLUTION OF THE DECLARATION OF USN - until March 31, 2018;
• Maintaining the book by Kudir - the cash method;

Usn tax changes in 2017

And so what changes taxation of USN Waiting for us in 2017:

1. The maximum value of USN tax for 9 months increased from 45,000,000 to 90,000,000 rubles;
2. The maximum value of the tax revenue of the tax rate of the tax period (1) was 120,000,000 rubles;
3. From 2017 to 2020, the coefficient of the deflator was removed (more precisely, it became equal to 1 at this time);
4. The cost of OS (fixed assets) should not exceed 150,000,000 rubles.

These are such changes await us in 2017. Well, for, even for me, it is just cosmetic amendments, since there will be no such revolts with such a newcomer and this is an indisputable fact.

On this, perhaps, everything! As you see, the tax changes in the tax of small businesses will not touch in 99% of cases.

Currently, many entrepreneurs for the transition to USN, the calculation of taxes, contributions and reporting online use this Internet accounting, try for free. The service helped me save on the services of an accountant and got rid of treasures to the tax.

Procedure state registration IP or LLC has now become even easier if you have not registered your business yet, prepare documents for registration completely free without leaving the house through the checked by me online service: Registration of IP or LLC for free in 15 minutes. All documents comply with the current legislation of the Russian Federation.

If you still have any questions, you can ask them to my group social network in contact with "