What taxes does the LLC pay on the usn. Simplified taxation system (STS) for organizations The tax rate under the simplified taxation system is

Most limited liability companies operating in Russia operate on a simplified taxation system, which simplifies administration and reduces company costs. In this article we will look in detail atand what you need to pay attention to in order not to break the law.

Introduction

The simplified tax system is a convenient and flexible system that allows you to reduce the burden on the organization, devoting a minimum of time and money to administration. But it is impossible to say unequivocally that simplification is a guarantee of maximum benefit for the LLC, since everything depends on many factors.

LLC on the simplified tax system is exempt from most classical taxes

There are two simplified tax systems in Russia: income (you pay 6 percent of any amount received into your account) and income minus expenses (we subtract what you spent from your income and pay 15% from the balance). To choose the right one, contact a lawyer or consult with the tax office which option is suitable for your type of activity.

How much do you need to pay

Organizations operating under the simplified tax system do not pay VAT and income tax (but only if VAT is not calculated by customs). The main burden on them comes from so-called insurance premiums, which amount to approximately 30 percent of the amount paid in the form of wages to employees. In addition to employees, tax is also paid for the owner of the company who receives a “salary.”

Note that can be floating - regions have the right to independently establish them, depending on the state of affairs and the overall financial burden. Thus, for the object “Income” the rate can be reduced to 1 percent, and for “Income minus expenses” - up to 5 percent.

In parallel with the reduction in the simplified rate, the organization has the right to reduce the amount of the advance payment for the unified tax by transferring insurance premiums in the required quarter. Legal entities and individual entrepreneurs, with the right approach, reduce the single tax by 40-50 percent, and if an entrepreneur works without hired employees at all, then with a low income, a single tax may not be accrued for him at all.

In the “Income minus expenses” diagram, “salary tax” is transferred to the expenses column, reducing the tax base, which provides additional benefits to the entrepreneur.

Attention:LLCs operating under the simplified tax system pay tax payments exclusively by non-cash method. You cannot pay tax in cash according to the resolution of the Ministry of Finance of the Russian Federation.

Is it difficult to administer the simplified tax system?

According to expert opinions, simplified taxation system for LLCs It is considered one of the easiest systems to manage. The entrepreneur himself can do the accounting without hiring an accountant (of course, if the turnover is small). To do this, you should fill out the Income and Expense Accounting Book, as well as simple accounting, which can be organized in various programs, such as 1C. In order to report to the tax authorities, you must submit a single declaration by the last day of March (submitted for the past year). Note that companies and entrepreneurs operating on a single tax submit such declarations every three months, that is, once a quarter.

Attention:According to the simplified tax system, one declaration is submitted, but there are reporting periods for it (every quarter, with the exception of the last). Based on the results of the reporting period, an advance payment is paid, which is subsequently clarified and agreed upon with the annual declaration.

Study the tax code to understand exactly what you need to pay and when

What falls under the tax base

Under the tax base at simplified taxation of LLC the total amount of income falls (the Income system), and when working on the Income minus expense system - the amount of income to the account, reduced by the amount of expenses. Please note that LLC income includes:

1. Income received from the sale of services or goods (both own production and through resale).
2. Income received by other means. This includes interest on deposits or loans, gratuitous transfer of property, income on securities or shares.

In fact, everything that goes into the company’s accounts is taxed, including dividends.

Do I need to pay property taxes?

Another important question: Does the LLC pay property tax under the simplified tax system? According to Article 346.11 of the Tax Code of the Russian Federation, LLC is exempt from paying this obligation. But there are certain exceptions.

1. Shopping centers, business centers or offices in them.
2. Retail premises, office premises, premises used for catering or consumer services.
3. Residential objects not related to fixed assets.
4. Real estate registered to foreign companies not operating in the Russian Federation.

If such premises exist, then taxes will have to be paid, and the cadastral value of the object serves as the tax base.

Important:If you are the owner of the above properties, then before paying taxes, consult with a specialist. The fact is that in some regions of the Russian Federation, some of these objects are not subject to taxation, so submit a request to Rosreestr or simply consult with the local branch of the Federal Tax Service.

Do I need to pay transport tax?

Next, we will consider whether you need to pay LLC transport tax on the simplified tax system and in what cases this should be done. According to Article 346.11 of the Tax Code of the Russian Federation, LLCs operating on a simplified basis are payers of this tax. Let us note that companies operating under the “Income minus expenses” regime have the right to add transport taxes to expenses, thereby reducing the taxable base (this possibility is provided for in Article 346.16 of the Tax Code).

LLC pays tax on vehicles used in business activities

Of course, personal cars are not included in this opportunity - only those cars that are used in the company’s business activities are suitable for reducing the base. The LLC must submit a declaration at the end of the year to the Federal Tax Service in order to report on expenses and confirm them.

When is it necessary to pay advance payments?

For companies paying taxes and fees In simplified terms, the following advance payment terms apply:

1. At the end of the first quarter - until April 25.
2. At the end of the second quarter - until July 25.
3. At the end of the third quarter - until October 25.

Based on this information, the tax office calculates the amount of the single tax and adjusts payments. It must be paid by March 31; if the deadline is missed, a penalty will be charged, and then the tax authorities have the right to fine the LLC by 20% of the amount of the outstanding debt.

In this article we examined in detail,and what controversial issues may arise when calculating the tax base if the company owns vehicles or real estate. If you have any questions, do not hesitate to contact the nearest branch of the Tax Service - experienced specialists will advise you and help you understand the current system. Try not to miss the deadlines for paying advance payments and the single tax - this may become an additional justification for conducting an unscheduled inspection by the relevant authorities. With the right approach and small turnover, the amounts of taxes under the simplified tax system are quite low, especially since they can be reduced and reduced - consult with a competent accountant to avoid overpayment and improve your financial situation.

The simplified taxation system is widely used in the field of small businesses. Its use by organizations provides for the replacement of payment of income tax, property tax of organizations with payment single tax. For individual entrepreneurs, it is possible to replace the payment of personal income tax and property tax with the payment of a single tax.

Also, organizations and individual entrepreneurs using the simplified taxation system are not recognized as VAT payers, with the exception of VAT paid at customs.

Simplified taxation system

Simplified taxation system and is applied along with other taxation regimes. The transition to a simplified taxation system or a return to other taxation regimes is carried out by organizations and individual entrepreneurs voluntarily.

Application of a simplified system taxation by organizations provides for replacement payment of corporate income tax, VAT (except for payment of VAT when importing goods into the territory of the Russian Federation), corporate property tax by payment of a single tax calculated based on the results of economic activities of organizations for the tax period.

Application of a simplified taxation system individual entrepreneurs provides for the replacement payment of income tax for individuals (in relation to income received from business activities), value added tax (except for payment of VAT when importing goods into the territory of the Russian Federation), tax on property of individuals (in relation to property used for business activities ) payment of a single tax calculated based on the results of economic activity for the tax period.

Other taxes are paid by organizations and individual entrepreneurs using the simplified taxation system according to the general system. Individual entrepreneurs pay insurance premiums for compulsory pension insurance.

For organizations and individual entrepreneurs using the simplified taxation system, the current procedure for conducting cash transactions and the procedure for submitting statistical reporting are retained. They are not exempt from performing the duties of tax agents.

An organization has the right to switch to a simplified taxation system if, based on the results of nine months of the year in which the organization submits an application to switch to a simplified taxation system, income does not exceed 45 million rubles (from October 1, 2012 - 15 million rubles).

The following are not entitled to apply the simplified taxation system:

• organizations with branches and (or) representative offices;
• banks;
• insurers;
• non-state pension funds;
• investment funds;
• professional participants in the securities market;
• pawnshops;
• organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of common minerals;
• organizations and individual entrepreneurs involved in the gambling business;
• private notaries, lawyers who have established law offices and other forms of legal entities;
• organizations that are parties to production sharing agreements;
• organizations and individual entrepreneurs that have switched to a taxation system for agricultural producers (unified agricultural tax);
• organizations in which the share of participation of other organizations is more than 25%. This restriction does not apply to organizations whose authorized capital consists entirely of contributions from public organizations of disabled people, if the average number of disabled people among their employees is at least 50%, and their share in the wage fund is at least 25%;
• organizations and individual entrepreneurs whose average number of employees during the tax (reporting) period exceeds 100 people;
• organizations whose residual value of depreciable property in their ownership exceeds 100 million rubles;
• budgetary institutions;
• foreign organizations.

Organizations and individual entrepreneurs transferred to the payment of a single tax on imputed income for certain types of activities for one or more types of activity have the right to apply a simplified taxation system in relation to other types of activity.

To switch to a simplified taxation system, organizations and individual entrepreneurs submit an application from October 1 to November 30 of the year preceding the year from which taxpayers switch to a simplified taxation system to the tax authority at their location (place of residence).

Newly created organizations and newly registered individual entrepreneurs have the right to submit an application for the transition to a simplified taxation system simultaneously with the submission of an application for registration with the tax authorities. In this case, organizations and individual entrepreneurs have the right to apply a simplified taxation system in the current calendar year from the moment of creation of the organization or from the moment of registration of an individual as an individual entrepreneur.

Taxpayers using the simplified taxation system do not have the right to switch to the general taxation regime before the end of the tax period.

If, at the end of the reporting (tax) period, the taxpayer’s income exceeds 20 million rubles. or the residual value of fixed assets and intangible assets of property exceeded 100 million rubles, it is considered to have switched to the general taxation regime from the beginning of the quarter in which this excess occurred. The taxpayer is obliged to inform the tax authority about the transition to a different taxation regime within 15 days after the expiration of the reporting (tax) period in which his income exceeded the limits.

A taxpayer applying a simplified taxation system has the right to switch to a different taxation regime from the beginning of the calendar year by notifying the tax authority no later than January 15 of the year in which he intends to switch to a general taxation regime.

A taxpayer who has switched from a simplified taxation system to another taxation regime has the right to switch again to a simplified taxation system no earlier than one year after he lost the right to use the simplified taxation system.

The objects of taxation are:

• income;
• income reduced by expenses.

The choice of the object of taxation is made by the taxpayer himself. The object of taxation may be changed by the taxpayer annually, from the beginning of the tax period, if the taxpayer notifies the tax authority about this before December 20 of the current year.

• income from the sale of goods (work, services), sale of property and property rights, determined in accordance with Art. 249 Tax Code of the Russian Federation;
• non-operating income determined in accordance with Art. 250 Tax Code of the Russian Federation.

• expenses for the acquisition (manufacturing) of fixed assets, for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets;
• expenses for the acquisition of intangible assets, as well as the creation of intangible assets by the taxpayer himself;
• expenses for repairs of fixed assets (including leased ones).

• in relation to the costs of completion, additional equipment, reconstruction and technical re-equipment - from the moment of commissioning;
• in relation to acquired intangible assets - from the moment of acceptance for accounting;
• in relation to acquired fixed assets, as well as acquired intangible assets, before the transition to a simplified taxation system, the cost of fixed assets and intangible assets is included in expenses in the following order:
  • with a useful life of up to three years inclusive - during the first calendar year of application of the simplified tax system;
  • with a useful life of three to 15 years inclusive - during the first calendar year of application of the simplified tax system - 50%, the second calendar year - 30% of the cost and the third calendar year - 20% of the cost.
  • with a useful life of more than 15 years - during the first 10 years of application of the simplified tax system in equal shares of the cost.

At the same time, during the tax period, expenses are accepted for reporting periods in equal shares. The value of fixed assets is assumed to be equal to the residual value of this property at the time of transition to the simplified taxation system. When determining the useful life of fixed assets, one should be guided by clause 3 of Art. 258 Tax Code of the Russian Federation.

For fixed assets that are not specified in this paragraph, their useful life is established in accordance with the technical conditions and recommendations of the manufacturing organizations.

In the case of the sale (transfer) of fixed assets acquired after the transition to the simplified tax system, before the expiration of three years from the date of their acquisition (in relation to fixed assets with a useful life of over 15 years - before the expiration of 10 years from the date of their acquisition), the taxpayer is obliged to recalculate the tax base for the entire period of use of such fixed assets from the moment of their acquisition to the date of sale and pay an additional amount of tax and penalties.

Recognition of income and expenses is carried out using the cash method. The tax base is the monetary value of the income of an organization or individual entrepreneur. If the object of taxation is income reduced by the amount of expenses, the tax base is recognized as the monetary value of income reduced by the amount of expenses.

Income and expenses expressed in foreign currency are taken into account in conjunction with income expressed in rubles and are converted into rubles at the official exchange rate of the Bank of Russia established, respectively, on the date of receipt of income and (or) the date of expenditure. Income received in kind is recorded at market prices. When determining the tax base, income and expenses are determined on an accrual basis from the beginning of the tax period.

A taxpayer whose object of taxation is income reduced by the amount of expenses pays the minimum tax. The amount of the minimum tax is calculated at 1% of the tax base. The minimum tax is paid if the amount of tax calculated in accordance with the general procedure is less than the amount of the calculated minimum tax.

The taxpayer has the right in the following tax periods to include the amount of the difference between the amount of the minimum tax paid and the amount of tax calculated in the general manner into expenses when calculating the tax base, including increasing the amount of losses that can be carried forward to the future.

A taxpayer who uses income reduced by the amount of expenses as an object of taxation has the right to reduce the tax base by the amount of the loss received as a result of previous tax periods in which the taxpayer applied a simplified taxation system and used income reduced by the amount of expenses as an object of taxation. The loss can be carried forward to subsequent tax periods, but not more than for 10 years.

A loss received by a taxpayer when applying a different taxation regime is not accepted upon transition to a simplified taxation system. The loss received by the taxpayer when applying the simplified taxation system does not apply when switching to the general taxation regime.

The tax period is a calendar year. Reporting periods are the first quarter, six months and nine months of the calendar year.

If the object of taxation is income, the tax rate is set at 6%. If the object of taxation is income reduced by the amount of expenses, the tax rate is set at 15%. In the latter case, the laws of the constituent entities of the Russian Federation may establish differentiated tax rates ranging from 5 to 15%.

The tax is calculated by the taxpayer as the product of the tax base and the tax rate.

Taxpayers who have chosen income as an object of taxation, at the end of each reporting period, calculate the amount of the quarterly advance payment based on the tax rate and actually received income, calculated on an accrual basis from the beginning of the tax period until the end of the first quarter, half-year, nine months, respectively, taking into account previously paid amounts of quarterly advance tax payments.

The amount of tax (quarterly tax payments) calculated for the tax (reporting) period is reduced by taxpayers by the amount of insurance contributions for compulsory pension insurance, compulsory insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against accidents at work and occupational diseases for the same period of time, as well as the amount of temporary disability benefits paid by the employee. In this case, the amount of tax (advance tax payments) cannot be reduced by more than 50%.

Taxpayers who have chosen income reduced by the amount of expenses as an object of taxation, at the end of each reporting period, also calculate the amount of the advance tax payment based on the tax rate and actually received income reduced by the amount of expenses calculated on an accrual basis from the beginning of the tax period to the end reporting period, taking into account previously paid amounts of quarterly advance tax payments.

Advance tax payments made are counted towards the tax payment at the end of the tax period. Payment of tax and advance tax payments is made at the location of the organization (place of residence of the individual entrepreneur).

Advance tax payments are made later than the 25th day of the 1st month following the expired reporting period.

Tax amounts are credited to the accounts of the Federal Treasury for their subsequent distribution to budgets of all levels and the budgets of state extra-budgetary funds.

At the end of the tax period, taxpayers-organizations submit declarations to the tax authorities at their location. Declarations are submitted by taxpayers - organizations no later than March 31 of the year following the expired tax period.

Taxpayers - individual entrepreneurs, after the expiration of the tax period, submit tax returns to the tax authorities at their place of residence no later than April 30 of the year following the expired tax period. The form of tax returns and the procedure for filling them out are approved by the Ministry of Finance of Russia.

Taxpayers are required to keep records of income and expenses necessary to calculate the amount of tax in the ledger for accounting expenses and income. The form of the ledger for accounting income and expenses and the procedure for reflecting business transactions in it by organizations and individual entrepreneurs using the simplified taxation system are approved by the Ministry of Finance of Russia.

• on the date of transition to the simplified tax system, the tax base includes amounts of funds received before the transition to the simplified taxation system as payment under contracts, the execution of which the taxpayer carries out after the transition to the simplified taxation system;
• funds received after the transition to the simplified tax system are not included in the tax base if, according to the rules of tax accounting using the accrual method, these amounts were included in income when calculating the tax base for corporate income tax;
• expenses incurred by the taxpayer after the transition to the simplified tax system are recognized as expenses deducted from the tax base on the date of their implementation, if payment for such expenses was made during the period of application of the general taxation regime, or on the date of payment, if payment was made after the organization switched to the simplified tax system ;
• Funds paid after the transition to the simplified tax system to pay for the organization’s expenses are not deducted from the tax base if, before the transition to the simplified tax system, such expenses were taken into account when calculating the tax base for corporate income tax.

• include as part of income income in the amount of proceeds from the sale of goods during the period of application of the simplified tax system, payment for which was not made before the date of calculation of the tax base for income tax on the accrual basis;
• expenses incurred by a taxpayer when applying the simplified tax system are recognized as expenses if they were not paid on the date of transition to calculating the tax base for income tax on an accrual basis.

Individual entrepreneurs have the right to switch to the simplified tax system based on a patent.

The use of a simplified system based on a patent is permitted to individual entrepreneurs who engage hired workers in their business activities, including under civil contracts, not exceeding 5 people, and who carry out the types of business activities specified in paragraph 2 of Art. 346.25.1.

The decision on the possibility of individual entrepreneurs using the simplified tax system on the basis of a patent in the territories of the constituent entities of the Federation is made by the laws of the relevant constituent entities of the Federation.

The adoption by the subjects of the Federation of decisions on the possibility of individual entrepreneurs using a simplified taxation system based on a patent does not prevent such individual entrepreneurs from applying the simplified tax system at their choice. The document certifying the right of an individual entrepreneur to apply the simplified tax system on the basis of a patent is a patent issued to him by the tax authority for carrying out one of the types of business activities. A patent is issued at the taxpayer's discretion for a specified period. An application for a patent is submitted by an individual entrepreneur to the tax authority at the place of registration with the tax authority no later than one month before the start of application of the simplified tax system based on the patent. The form of the patent and the said application is approved by the Federal Tax Service of the Russian Federation.

The tax authority is obliged to issue a patent to an individual entrepreneur within ten days or notify him of the refusal to issue a patent. A patent is valid only in the territory of the subject in whose territory it was issued.

The annual cost of a patent is determined as the percentage of potential annual income established for each type of business activity that corresponds to the tax rate. If an individual entrepreneur receives a patent for a shorter period, the cost of the patent is subject to recalculation in accordance with the duration of the period for which the patent was issued.

The amount of potentially receivable income is established by the laws of the constituent entities of the Federation for each type of business activity for which the use of the simplified tax system on the basis of a patent is permitted. At the same time, differentiation of such annual income is allowed, taking into account the characteristics and place of business activities of individual entrepreneurs in the territory of the corresponding subject of the Federation.

The amount of annual income that an individual entrepreneur can potentially receive for a certain type of business activity cannot exceed the amount of basic profitability in relation to the corresponding type of business activity, multiplied by 30. Individual entrepreneurs who have switched to the simplified tax system on the basis of a patent pay one third of the cost of the patent within no time. later than 25 days after the start of business activities based on a patent. Payment of the remaining part of the cost of the patent is made by the taxpayer no later than 25 days from the end of the period for which the patent was received.

If the conditions for applying the simplified tax system based on a patent are violated, an individual entrepreneur loses the right to apply a simplified taxation system based on a patent in the period for which the patent was issued. In this case, he must pay taxes in accordance with the general taxation regime. In this case, the cost (part of the cost) of the patent paid by the individual entrepreneur is not refunded.

An individual entrepreneur is obliged to inform the tax authority about the loss of the right to use the simplified tax system based on a patent and the transition to a different taxation regime within 15 calendar days from the date of transition to a different regime. An individual entrepreneur who has switched from the simplified tax system based on a patent to a different taxation regime has the right to switch again to the simplified tax system based on a patent no earlier than three years after the loss of the right to use it.

Tax revenues when applying the simplified tax system are distributed by the Federal Treasury authorities at the levels of the budget system according to the following standards:

• to the budgets of the constituent entities of the Russian Federation - 90%;
• to the budget of the Federal Compulsory Medical Insurance Fund - 0.5%;
• to the budget of territorial compulsory health insurance funds - 4.5%;
• to the budget of the Social Insurance Fund - 5%.

Income from paying the minimum tax when applying the simplified taxation system is distributed by the Federal Treasury authorities according to the following deduction standards:

• to the budget of the Pension Fund of the Russian Federation - 60%;
• to the budget of the Federal Compulsory Medical Insurance Fund - 2%;
• to the budget of territorial compulsory health insurance funds - 18%;
• to the budget of the Social Insurance Fund - 20%.

From January 1, 2011, income from taxes levied in connection with the application of the simplified taxation system will be fully credited to the budget revenues of the constituent entities of the Federation.

The single tax under the simplified tax system is paid by companies and entrepreneurs who voluntarily switched to the “simplified system”. For the object of taxation “income” the rate is 6%. For the object of taxation “income minus expenses” the rate is 15%. This material, which is part of the “Tax Code “for Dummies”” series, is dedicated to Chapter 26.2 of the Tax Code of the Russian Federation “Simplified Taxation System”. This article provides an accessible, simple description of the procedure for calculating and paying a single “simplified” tax, the objects of taxation and tax rates, as well as the deadlines for submitting reports. Please note that the articles in this series provide a general understanding of taxes only; for practical activities it is necessary to refer to the primary source - the Tax Code of the Russian Federation

Who can apply the simplified tax system

Russian organizations and individual entrepreneurs who have voluntarily chosen the simplified tax system and who have the right to apply this system. Companies and entrepreneurs who have not expressed a desire to switch to “simplified taxation” use other taxation systems by default. In other words, the transition to paying a single “simplified” tax cannot be forced.

Fill out and submit a notice of transition to the simplified tax system via the Internet

What taxes do not need to be paid when applying the simplified tax system?

In general, organizations that have switched to the “simplified system” are exempt from property tax. Individual entrepreneurs - from personal income tax and personal property tax. In addition, both do not pay value added tax (except for VAT on imports). Other taxes and fees must be paid in accordance with the general procedure. Thus, “simplified” workers must make payments for compulsory insurance from employees’ salaries, withhold and transfer personal income tax, etc.

However, there are exceptions to the general rules. So, from January 1, 2015, some “simplified” residents need to pay property tax. From this date, the exemption from payment of this tax does not apply to real estate for which the property tax base is determined as the cadastral value. Such property may include, for example, retail and office real estate (clause 1 of Art. Tax Code of the Russian Federation, clause 3 of Art. Tax Code of the Russian Federation).

Where does the simplified system apply?

Throughout the Russian Federation without any regional or local restrictions. The rules for switching to the simplified tax system and returning to other taxation systems are the same for all Russian organizations and entrepreneurs, regardless of location.

Who is not entitled to switch to the simplified tax system?

Organizations that have opened branches, banks, insurers, budgetary institutions, pawnshops, investment and non-state pension funds, microfinance organizations, as well as a number of other companies.

In addition, “simplified taxation” is prohibited for companies and entrepreneurs that produce excisable goods, extract and sell minerals, operate in the gambling business, or have switched to paying a single agricultural tax.

Limitations on the number of employees, the cost of fixed assets and shares in the authorized capital

Does not have the right to switch to a simplified system of organization and individual entrepreneurs if the average number of employees exceeds 100 people. The ban on the transition also applies to companies and entrepreneurs whose residual value of fixed assets exceeds 150 million rubles.

In addition, in general, the simplified tax system cannot be applied to enterprises if the share of participation of other legal entities in them is more than 25%.

How to switch to simplified tax system

Organizations that do not fall into the above categories can switch to the simplified tax system if their income for the period from January to September did not exceed 112.5 million rubles. If this condition is met, you must submit a notification to the tax office no later than December 31, and from January of the next year you can apply the “simplified tax regime”. After 2019, the specified limit must be multiplied by a deflator coefficient. For 2020, the value of the coefficient is 1. This means that the maximum income in 2020 remained at the same level.

Entrepreneurs who do not fall into the above categories can switch to the simplified tax system, regardless of the amount of income for the current year. To do this, they need to submit a notification to the tax office no later than December 31, and from January next year, individual entrepreneurs will have the opportunity to apply a simplified taxation system.

Newly created enterprises and newly registered individual entrepreneurs have the right to apply a simplified system from the date of registration with the tax office. To do this, you must submit a notification no later than 30 calendar days from the date of tax registration.

Organizations and individual entrepreneurs that have ceased to be UTII taxpayers can switch to the “simplified tax” system from the beginning of the month in which their obligation to pay a single “imputed” tax was terminated. To do this, you must submit a notification no later than 30 calendar days from the date of termination of the obligation to pay UTII.

Violation of the deadlines for filing an application for the use of the simplified tax system deprives the company or entrepreneur of the right to use the simplified system.

How long do you need to use the “simplified”

A taxpayer who has switched to the simplified tax system must apply it until the end of the tax period, that is, until December 31 of the current year inclusive. Until this time, you cannot voluntarily refuse the simplified tax system. You can change the system at your own request only from January 1 of the next year, which must be notified in writing to the tax office.

Early transition from the simplified system is possible only in cases where a company or entrepreneur has lost the right to the simplified system within a year. Then the refusal of this system is mandatory, that is, it does not depend on the desire of the taxpayer. This happens when income for a quarter, half a year, nine months or a year exceeds 150 million rubles (after 2019, this value must be multiplied by a deflator coefficient; in 2020, this coefficient is equal to 1). Also, the right to the simplified tax system is lost when the criteria for the number of employees, the cost of fixed assets or the share in the authorized capital are no longer met. In addition, the right to a “simplified tax” is lost if an organization falls into a “forbidden” category in the middle of the year (for example, opens a branch or begins to produce excisable goods).

The termination of the application of the “simplified tax” occurs from the beginning of the quarter in which the right to it was lost. This means that an enterprise or individual entrepreneur, starting from the first day of such a quarter, must recalculate taxes using a different system. Penalties and fines are not charged in this case. In addition, if the right to a simplified system is lost, the taxpayer must notify the tax office in writing of the transition to a different taxation system within 15 calendar days after the end of the relevant period: quarter, half-year, nine months or year.

If the taxpayer ceases to engage in activities for which he applied the simplified system, then within 15 days he must notify his inspectorate about this.

Objects “STS income” and “STS income minus expenses”. Tax rates

A taxpayer who has switched to a simplified system must choose one of two objects of taxation. Essentially, these are two ways of calculating a single tax. The first object is income. Those who choose it sum up their income for a certain period and multiply by 6%. The resulting figure is the value of the single “simplified” tax. The second object of taxation is income reduced by the amount of expenses (“income minus expenses”). Here the tax amount is calculated as the difference between income and expenses, multiplied by 15%.

The Tax Code of the Russian Federation gives regions the right to set a reduced tax rate depending on the category of taxpayer. A rate reduction can be entered both for the “income” object and for the “income minus expenses” object. You can find out what preferential rates are accepted in your region by contacting your tax office.

You need to select an object of taxation before switching to the simplified tax system. Next, the selected object is applied throughout the entire calendar year. Then, starting from January 1 of the following year, you can change the object, having previously notified your tax office no later than December 31. Thus, you can move from one object to another no more than once a year. There is an exception: participants in a joint activity agreement or a property trust management agreement are deprived of the right to choose; they can only use the “income minus expenses” object.

How to account for income and expenses

Taxable income under the simplified tax system is revenue from the main type of activity (sales income), as well as amounts received from other types of activities, for example, from leasing property (non-operating income). The list of expenses is strictly limited. It includes all popular cost items, in particular, wages, cost and repair of fixed assets, purchase of goods for further sale, and so on. But at the same time, the list does not include such an item as “other expenses”. Therefore, tax authorities are strict during audits and cancel any expenses that are not directly mentioned in the list. All income and expenses should be recorded in a special book, the form of which is approved by the Ministry of Finance.

With a simplified system, . In other words, income is generally recognized when money is received in the current account or cash register, and expenses are recognized when the organization or individual entrepreneur repays the obligation to the supplier.

Maintain tax and accounting records under the simplified tax system in an intuitive web service

How to calculate a single “simplified” tax

It is necessary to determine the tax base (that is, the amount of income, or the difference between income and expenses) and multiply it by the appropriate tax rate. The tax base is calculated on an accrual basis from the beginning of the tax period, which corresponds to one calendar year. In other words, the base is determined during the period from January 1 to December 31 of the current year, then the calculation of the tax base begins from scratch.

Taxpayers who have chosen the “income minus expenses” object must compare the resulting single tax amount with the so-called minimum tax. The latter is equal to one percent of income. If the single tax, calculated in the usual way, turns out to be less than the minimum, then the minimum tax must be transferred to the budget. In subsequent tax periods, the difference between the minimum and “regular” taxes can be taken into account as expenses. In addition, those for whom the object is “income minus expenses” can carry forward losses to the future.

When to transfer money to the budget

No later than the 25th day of the month following the reporting period (quarter, half-year and nine months), an advance payment must be transferred to the budget. It is equal to the tax base for the reporting period multiplied by the corresponding rate, minus advance payments for previous periods.

At the end of the tax period, it is necessary to transfer the total amount of a single “simplified” tax to the budget, and different payment deadlines are established for organizations and entrepreneurs. Thus, enterprises must transfer money no later than March 31 of the next year, and individual entrepreneurs must transfer money no later than April 30 of the next year. When transferring the final tax amount, all advance payments made during the year should be taken into account.

In addition, taxpayers who have chosen the “income” object reduce advance payments and the final amount of tax on compulsory pension and health insurance contributions, contributions for compulsory insurance in case of temporary disability and in connection with maternity, for voluntary insurance in case of temporary disability of employees, and also for sick leave payments for employees. In this case, the advance payment or the final tax amount cannot be reduced by more than 50%. In addition to this, from January 1, 2015, it was possible to reduce the tax by the full amount of the trade tax paid.

How to report under the simplified tax system

You need to report on a single “simplified” tax once a year. Companies must submit a declaration under the simplified tax system no later than March 31, and entrepreneurs no later than April 30 of the year following the expired tax period. Reporting on the results of the quarter, half a year and nine months is not provided.

Taxpayers who have lost the right to simplified tax treatment must submit a declaration no later than the 25th of the next month.

Companies and individual entrepreneurs that have ceased to engage in activities falling under the simplified tax regime must submit a declaration no later than the 25th of the next month.

Combining the simplified tax system with imputation or the patent system

The taxpayer has the right to charge an “imputed” tax for some types of activities, and a single tax according to the simplified tax system for others. It is also possible for an entrepreneur to apply a “simplified system” for some types of activity, and a patent taxation system for others.

In this case, it is necessary to keep separate records of income and expenses related to each of the special regimes. If this is not possible, then costs should be distributed in proportion to income from activities subject to different taxation systems.

What is the essence of using the simplified mode, when and how can it be used?

Mode characteristics

What are the basic rules for using a special system? What regulations govern its use?

What is it

What is the abbreviation USN? This is a simplified taxation system. The concepts of simplified taxation system and simplified language are also used. The simplified tax system is a tax regime with simplified accounting and tax accounting.

Can be used by enterprises with legal entity status and individual entrepreneurs. Unlike OSNO, when working on this system, you do not need to submit many reports, as well.

Companies using the simplified tax system are exempt from paying several taxes:

1. For property.
2. For profit.
3. Personal income tax.

Instead of the listed contributions, only a single tax is paid, which is calculated depending on the selected object of taxation:

The procedure for the transition and application of the simplified regime is regulated.

Due date

Simplified reporting is due before:

For payment of advance amounts for the single tax, the period is given until the 25th day of the next month after the end of the quarter ().

When should I pay the calculated tax amount for the year? Funds (balance) are deposited into the state treasury after the end of the tax period, but no later than March 31 (for LLC), April 30 (for individual entrepreneurs).

If the last day to pay the amount or submit a report falls on a weekend or holiday, the taxpayer reports or pays the tax on the next business day.

If payments are late or the payer does not submit on time, then a fine will be charged.

Tax period

The tax period under the simplified system is considered to be a calendar year. Reporting periods are usually considered to be a quarter, six months, or 9 months.

What taxes to pay under the simplified taxation system

In addition to the single tax, the following taxes are subject to payment:

From government fees, organizations using the simplified tax system are obliged to contribute to the treasury amounts of the following nature:

• state duty;
• land taxes (0.3 – 1.5%; must be paid before February 1 at the end of the reporting year);
• vehicle tax (until February 1 after the end of the tax period);
• customs tax and duty;
• contribution to the Social Insurance Fund (2.9%), which is transferred maximum on the 15th day of the next month after the reporting period (quarter);
• contribution to the Pension Fund of 20% (payment by the 15th day of the month following the reporting quarter);
• contribution to the Compulsory Health Insurance Fund in the amount of 5.1% (payment – ​​15th day after the reporting quarter).

The question often arises regarding the simplified tax system, what kind of tax it is - federal or regional level. The following amount is transferred to the regional district:

VAT, personal income tax (70%), income tax, and state duty are paid to the federal budget.

Main aspects of application of the simplified tax system

The right to use the simplified tax system appears if the company has fulfilled a number of conditions.

Criteria to be met:

There are some conditions that apply to legal entities:

1. The share of founders should not exceed 25%.
2. Companies that have a branch or separate division are not allowed to use the simplified form.
3. The amount of profit for 9 months should not exceed 45 million rubles. The period preceding the submission of the notification to the Tax Inspectorate is taken into account.

Such rules are specified in more detail in. Please note that when calculating the amount of income, it is worth taking into account the correction factor.

Thus, in 2014, the limit was considered to be not 45 million, but 51.615 million rubles (45,000,000 * 1.147). In 2015, the amount of profit should not exceed 68.820 million rubles. per year.

If an enterprise has violated at least one rule for applying the simplified tax system, it switches to OSNO automatically.

Then the payment of VAT, property taxes and other contributions characteristic of the general system will be calculated from the period (quarter) when the company violated the standards ().

In addition, the organization must notify the authorized structures of the loss of the right to apply the simplified procedure no later than the 15th day.

The notification is drawn up according to (according to Appendix No. 2 to).

The transition to the simplified tax system is possible from the beginning of the tax period. To do this, the company must submit to the Federal Tax Service, which indicates the desired regime and object of taxation.

There is no need to expect confirmation from authorized bodies, since the use of the simplified tax system is possible on a voluntary basis. That is, a representative of the tax authority cannot allow the use of a simplification or issue a refusal.

You cannot change the system or object during the year. Not all companies can apply the simplified tax system. A ban is imposed on the use of simplified language for those organizations engaged in activities from the list of Art. 346.12 clause 3 of the Tax Code.

Peculiarities

There are some nuances when using the special mode.

Exchange differences

First, let's figure out what the exchange rate difference means. This is the difference in the ruble valuation of assets and liabilities, which is expressed in currency.

It may arise when applying the official Central Bank exchange rate for different dates (at the time of the obligation to reflect the amount in accounting and on the day of payment). In other words, when selling goods for export, the company will receive payment in foreign currency.

But the company must keep records in rubles, and this profit will need to be recalculated. The exchange rate may change at the time of recording, which means that an exchange rate difference will appear.

For companies using the simplified tax system, there are no restrictions on conducting activities related to foreign currency. In this case, the formation of exchange rate differences is inevitable.

For example, a company carried out a foreign economic transaction using a simplified procedure - it sold its goods to a foreign company, for which it received payment in foreign currency.

An enterprise must reflect income based on and , where it is indicated that non-operating profits should include amounts of positive exchange differences, which can be determined during revaluation:

1. Property objects in the form of valuables (except for shares that are denominated in foreign currency). These are funds in an account at a banking institution.
2. Claims whose value is expressed in foreign currency.

If the agreement with the counterparty provides for payment in foreign currency, but in fact rubles were received, then the difference in the exchange rate should not be taken into account in income and expenses under the simplified tax system.

How to keep track of exchange rate differences? Organizations using the simplified tax system use the cash method, in which all profits are recognized on the day they are received.

Video: USN - special tax regime

If there is foreign currency on a foreign currency account, in the event of an increase in the ruble exchange rate, no real credits to foreign currency accounts occur. The same amount will remain as it was. Only the ruble valuation has increased (these are positive exchange rate differences).

It is necessary to take into account exchange rate differences in profits or expenses on the last reporting day. Thus, positive differences should be taken into account in income, and negative differences – in costs.

If the company keeps accounting in full and displays the financial result, then there will be no problems, since the calculation of exchange rate differences using the simplified tax system is carried out in the same way as in accounting.

The simplest way is to keep records on foreign currency accounts (differences are determined on the basis of an extract from a banking institution on the movement of funds).

Accounting will need to be kept in any case, the main condition is that accounting must be carried out simultaneously in foreign currency and rubles when paying with a foreign buyer and supplier.

Exchange differences may be reflected in KUDiR at the end of the reporting year, as well as upon repayment of the obligation.

What to do with the invoice

Organizations using the simplified tax system do not have an obligation to issue.

But if there is a need to still issue such documentation with VAT to the buyer, then it is necessary to calculate and pay the tax, and also provide the appropriate information to the authorized structures.

Adjustment invoices from single tax payer sellers can be received after the shipment has been made and a regular invoice has been received, if the company has agreed with the supplier to adjust the cost of the goods ().

It happens that a counterparty asks to issue an invoice without VAT. Such a document can be drawn up, but it will not give the right to deduct input taxes.

Nuances in construction

When drawing up estimates, the organization must take into account the costs of transferring input value added tax by the supplier, since these amounts cannot be deducted from the state treasury.

If contractors work on the simplified tax system, and subcontractors work on OSNO, it is worth knowing the following rules for applying the special regime:

• the contractor is not required to issue an invoice;
• the contractor does not need to calculate the amount of VAT on the cost of work performed by the company.

If the contractor issues such a document with the allocation of VAT, then it will be necessary to prepare and pay the tax. VAT on material resources used by builders cannot be claimed for deduction.

According to , deductions cannot be made in respect of VAT on products or work in the production process. Tax may be included in the price of purchased goods or works.

Subcontractors issue invoices, allocate VAT, after which the data is reflected in the Sales Book, VAT taxes are indicated in the reporting and submitted to the Federal Tax Service.

The contractor who received the invoice and certificates of completed actions (works) must include the entire amount for construction work with VAT in his costs, then reflect the information on account 20.

After the work is completed in accordance with, the contractor delivers it to the customers and signs. The contractor does not issue an invoice because he is not a VAT payer.

The cost of work is included by the customer in the cost of creating non-current assets. This operation must be reflected on account 08.

Is a certificate issued?

It happens that you need to provide evidence of the use of a simplification. Is such a document issued? In order to obtain a certificate from the Federal Tax Service, you should submit a request.

The representative will send you an Information Letter by (approved), which will indicate the time of submission of notification of the transition to a simplified taxation system, as well as whether a single tax return has been submitted, which is paid under the simplified tax system.

Whether a simplified system is beneficial for you should be decided only after all the pros and cons have been weighed. Simplification can ease the tax and accounting burden if you take into account all the nuances of taxation.

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The simplified taxation system (STS) is a special tax regime for small and medium-sized businesses. It reduces the tax burden and simplifies accounting. The three taxes of the general system - VAT, income tax and property tax - are replaced by one tax. Accounting is carried out in a clear book of income and expenses, the declaration is submitted once a year, and advance payments are made quarterly.

What taxes are not paid under the simplified tax system?

• Tax on corporate profits, with the exception of profits from dividends, on transactions with certain types of debt obligations and profits of controlled foreign companies.
• Personal income tax with the exception of tax on income in the form of dividends and on income taxed at the tax rates provided for in paragraphs 2 and 5 of Art. 224 Tax Code of the Russian Federation.
• Property tax, with the exception of real estate tax, which is taxed according to cadastral value.
• VAT, excluding import transactions and billed to customers.

Payroll taxes need to be paid.

What is taxed under the simplified tax system?

Maintaining accounting and tax records, accounting for fixed assets, automatic calculation of the simplified tax system, submitting reports without leaving home in the online service Kontur.Accounting!

When switching to the simplified tax system, the taxpayer selects an object of taxation and charges a single tax at the established rate:

• If the object of taxation is income - the standard tax rate is 6%,
• If the object of taxation is income reduced by the amount of expenses, the standard tax rate is 15%.

For entrepreneurs on the simplified tax system of 15%, the minimum tax rule applies: if at the end of the year the tax amount is less than 1% of the income received for the year, then a minimum tax of 1% of the income is paid. Even in cases where the company made losses.

You cannot apply two rates simultaneously or alternate them within a year. To change the tax system for the next year, submit a notification before December 31 of the current year.

Participants in a simple partnership or trust agreement apply only “Income reduced by the amount of expenses.”

What is more profitable - income or “difference”?

Let's see an example:

Pineapples in Champagne LLC earned 1,000,000 rubles in a month and spent 500,000 rubles.

If the simplified tax system “Income, 6%” is applied, the tax will be 1,000,000 × 6% = 60,000 rubles.

If the LLC has chosen the “Income minus expenses” option and the regular (non-preferential) rate of 15% is in effect in the region, the tax will be (1,000,000 - 500,000) × 15% = 75,000 rubles.

• if the organization’s expenses are less than 60% of income or expenses are difficult to confirm with documents, then the first option is more profitable - income at a rate of 6%;
• if expenses exceed 60% of income and meet the requirements given in the Tax Code of the Russian Federation, then the second option is more optimal - income minus expenses, 15%.

Using the simplified tax system “Income”, individual entrepreneurs without employees may not pay tax at all if it turns out to be less than the amount of insurance premiums. And individual entrepreneurs with employees and organizations can reduce the tax by half at the expense of insurance premiums.

Under the simplified tax system “Income minus expenses”, salaries and insurance contributions are included in expenses and reduce the object of taxation.

Who can apply the simplified tax system?

Maintaining accounting and tax records, accounting for fixed assets, automatic calculation of the simplified tax system, submitting reports without leaving home in the online service Kontur.Accounting!

The transition to the simplified tax system is voluntary, but some companies cannot “turn on” this mode:

• banks, insurance companies, notaries, investment and non-state pension funds and other organizations,
• companies with branches and representative offices,
• companies in which the share of participation of other organizations is more than 25%.

If you are going to apply the simplified tax system next year, make sure that the following conditions are met for the company:

• the number of employees does not exceed 100 people,
• the residual value of fixed assets does not exceed 150 million rubles,
• income does not exceed:

— 112.5 million rubles for 9 months of the current year — for those who switch to the simplified tax system from another regime,

In 2019, the deflator coefficient is 1.518

— 150 million rubles per year — for those who want to continue working on the simplified tax system.

You cannot apply the Unified Agricultural Tax and the simplified tax system at the same time. But you can combine simplified tax system and UTII, simplified tax system and PSN, and even all three modes - simplified tax system, PSN and UTII. Limitations on the number of employees and the cost of fixed assets apply to all types of activities, and the amount of income is calculated by types of activities that do not fall under UTII.

In the online service Kontur.Accounting you can easily submit a declaration under the simplified tax system, calculate salaries and send reports to the Federal Tax Service, Pension Fund and Social Insurance Fund.