The rate of USN income per year. Simplified taxation system. Settlement periods and deadline for delivery of documents under the simplified tax system

Read about the planned changes in a separate article >>>

Changes in the simplified tax system in 2016

Changes to STS there are really a lot in 2016. So, there were new types of reporting and new BCC, the deadline for the payment of personal income tax. In addition, new types will appear and the procedure for registering companies will become more complicated.

See also:

Payment order on the simplified tax system in 2016

This is just a small part of the changes. You will learn how to apply these changes in practice and pay taxes economically. in the electronic magazine "Russian Tax Courier". In each issue, the magazine's experts tell you about new accounting methods, warn you against mistakes and penalties, and warn you about tax risks. Subscribe now to have time to take advantage of the promotion >>>

Here is a selection of the most important articles for an accountant's job:

How to easily submit a notification on the application of the "simplified" system next year

How to "simplified" to take into account VAT in expenses based on the "primary"

Seven things to do when an organization moves from a simplified system to a common mode

We reflect the amount of trade tax in personal income tax declarations and reporting "simplified"

"When switching to the simplified tax system, there is no need to restore VAT if the tax is not declared for deduction in the general regime"

What to do if the company runs the risk of “flying off” from the “simplified system”

In terms of the load on the business, the simplified tax system is much more attractive than the general one. That is why the legislators have provided for the users of this special mode a number of severe restrictions designed - from large and medium. So that only the first can use the "simplified" system.

Articles 346.12 and 346.13 of the Tax Code of the Russian Federation set the "simplified" to a certain scope of work, upon going beyond which he is deprived of the right to the simplified tax system. Naturally, companies that initially understand that they will not be able to comply with the requirements of the Tax Code of the Russian Federation for “simplified” in their activities, and do not seek to apply this special regime. But it happens that those organizations that initially met all the requirements and hoped that the limits would not be exceeded within a year are under the threat of “falling off” from the “simplified system”. So companies have to look for ways to artificially keep their performance within the legal framework >>>

Table. Changes in the simplified tax system since 2016.

STS Income minus expenses - this is one of the simplified options, but keeping records here is much more difficult than on. It is worth choosing this mode if the expenses exceed 60% of the income received. Considering that the transition from the STS Income minus expenses on the STS Income in 2017, as before, is allowed only from the beginning of the new year, we recommend that our users get a free calculation of the tax burden before choosing the regime.

How to calculate tax under STS Income minus expenses? The tax base on this simplified version is recognized as income reduced by the amount of expenses incurred. The standard tax rate is 15%, but the regions have the right to introduce a differentiated tax rate on their territory, reducing it to 5%. You can see detailed examples of tax calculation in 2017 in the article "".

Advance payments to the USN Income minus expenses for each reporting quarter are paid in the following terms: no later than April 25, July 25, October 25, respectively. Unlike the Income option, on the STS Income minus expenses, there is no reduction in the calculated advance payment or tax on insurance premiums. Insurance premiums are included in expenses, which reduces the tax base, but not the tax itself.

Tax legislation is always rich in fresh news, so here is a short list of changes to the simplified tax system in 2017:

• a new declaration form was approved, it must be submitted, starting with the reporting for 2016;
• the income limit for the simplified tax system this year amounted to 150 million rubles, and the threshold for switching to the simplified tax system for 9 months increased to 112.5 million rubles;
• regional authorities now have the right to reduce the tax rate on the STS Income from 6% to 1%.

Income under the simplified tax system Income minus expenses: a list of 2017 with a breakdown

What is included in the list of income on the simplified tax system Income minus expenses 2017? The definition of income on the simplified system for LLCs and for individual entrepreneurs is given in Article 346.15 of the Tax Code of the Russian Federation, which refers for interpretation to Article 248 of the Tax Code of the Russian Federation.

Incomes that form the tax base for the STS Income minus expenses are divided into two groups:

1. income or proceeds (in cash or in kind) received from the sale of goods of own production and / or previously acquired; performance of work and provision of services; property rights.
2. non-operating income is given in article 250 of the Tax Code of the Russian Federation, this is a list of 25 items, including: property received free of charge; interest on loans and credits provided by the taxpayer; income from equity participation in organizations and simple partnerships; written off accounts payable, etc.

In addition, article 251 of the Tax Code of the Russian Federation separately specifies a list of 53 sources of income of the taxpayer, which are not taken into account for tax purposes.

Expenses under the simplified tax system Income minus expenses: list of 2016 with a breakdown

Disputes with the Federal Tax Service Inspectorate about the procedure for calculating tax under the STS Income minus expenses are associated with the non-recognition of certain expenses. This, in turn, leads to additional accrual of arrears, penalties and fines. That is why the main difficulty of the STS regime Income minus expenses is compliance with the criteria for recognizing expenses:

• economic feasibility of the costs incurred;
• correct documentary registration;
• expenses must fall into the list specified in article 346.16 of the Tax Code of the Russian Federation.

Please note: the list of expenses is closed, which means that it does not allow the recognition of other, not specified in it, expenses.

What is included in the list of expenses for the simplified tax system Income minus expenses 2017? The Code does not divide taxpayers by organizational and legal form, therefore, expenses are taken into account when calculating the tax base for both individual entrepreneurs and LLCs:

• associated with fixed assets: purchase, manufacture, construction, as well as their repair, completion, reconstruction, modernization;
• development of new industries;
• warranty repair and maintenance;
• acquisition and creation of intangible assets;
• acquisition of exclusive rights to the results of intellectual activity, research and development, patenting, rights to use databases and computer programs and periodic payments related to this;
• payments under lease and leasing agreements;
• material costs;
• wages, business trips, employee insurance premiums, training;
• VAT on paid goods, works, services;
• customs payments;
• taxes and fees, except for the single tax on the simplified tax system and VAT, paid in accordance with Art. 173 (5) Tax Code of the Russian Federation;
• interest on loans and credits received;
• security services and fire safety;
• maintenance of official vehicles and compensation for the use of personal vehicles for business purposes;
• services of auditors, lawyers, notaries, accountants and publication of reports;
• stationery and communication services;
• advertising;
• purchase of goods for sale and related costs;
• remuneration of intermediaries;
• services of specialized organizations;
• contributions to SRO;
• participation in litigation and arbitration proceedings;
• service of cash register;
• removal of solid waste.

Dividends under the simplified tax system Income minus expenses do not reduce the tax base, as for leasing, its accounting depends on which party is the leasing agreement the payer of the simplified tax. On the STS mode Income minus expenses, there are complex accounting nuances associated with VAT, depreciation and offset. We recommend transferring accounting to specialists, especially since fines for violating accounting rules again.

Book of income and expenses under the simplified tax system

KUDIR is a ledger kept by all simplified taxpayers. The KUDIR form is being developed by the Ministry of Finance; in 2017, the form approved by the order of the Ministry of Finance of the Russian Federation No. 135n of October 22, 2012 continues to operate.

Please note that the changes to KUDIR, approved by order of the Ministry of Finance of Russia dated 07.12.16 No. 227n, take effect only from January 1, 2018.

There are 4 sections in the accounting book, payers of the STS Income minus expenses must fill in only section I. Expenses for the acquisition of fixed assets under the STS Income minus expenses are indicated in section II, and losses (if any) - in section III. Section IV is filled in only by payers of the STS Income.

Do I need to submit to the Tax Book of Income and Expenses under the simplified taxation system in 2017? No, the KUDIR does not need to be certified or handed over, however, the tax inspector can request it at any time to verify the information specified in the declaration. You can find out how to keep an individual entrepreneur's accounting department on the USN Income minus expenses and see a sample of filling out the Book of Income and Expenses for an individual entrepreneur on the USN 2017

Simplified organizations, in addition to maintaining a KUDIR and submitting a tax return, submit at the end of the year a balance sheet and a statement of financial results under the simplified tax system Income minus expenses.

Minimum tax for STS Income minus expenses

The calculation of tax under the simplified tax system Income minus expenses is based on the tax base and at the rate established by regional law (from 5% to 15%). However, if the taxpayer worked on the simplified tax system at a loss, he is obliged to pay the minimum tax. The minimum tax is a tax that is paid at the rate of 1% of the income received, i.e. when calculating the tax base, expenses are not taken into account (Article 346.18 (6) of the Tax Code of the Russian Federation).

Payment of the minimum tax under the simplified tax system Income minus expenses is also required if the tax calculated in the usual way is less than the minimum tax. Let's give an example of calculating the minimum tax under the simplified tax system Income minus expenses.

The organization received revenues of 11.3 million rubles in 2016, and the confirmed and justified expenses amounted to 10.8 million rubles. The tax, calculated in the usual way at the rate of 15%, will be (11,300,000 - 10,800,000 = 500,000 rubles * 15%) 75,000 rubles. This amount is less than 1% of the income received (11,300,000 * 1% = 113,000 rubles), so you need to pay the minimum tax in the amount of 113,000 rubles.

During the year, the taxpayer is obliged to pay advance payments based on the results of each reporting quarter. The advance payments are offset against the minimum tax in accordance with the provisions of Art. 78 and 346.21 (5) of the Tax Code of the Russian Federation. The right to take the advance payments into account when calculating the minimum tax is also confirmed by the judges.

KBK USN Income minus expenses 2017

Budget classification codes or BCC are an important requisite of payment documents when paying taxes. For 2017, the KBK is in effect, which were established by the Order of the Federal Tax Service of Russia dated 05.12.2013 No. ММВ-7-1 / [email protected]

How serious is the error indicating the wrong BCF? Article 45 of the Tax Code of the Russian Federation contains only two errors in the payment document, due to which the tax will be considered unpaid: an incorrect account number of the Federal Treasury or an error in the name of the recipient's bank. However, if you make a mistake in the BCC, then the tax payment will not be correctly distributed, and tax arrears and penalties will be calculated. In the future, after the status of the payment has been clarified, the penalties will be removed, but it is still better to avoid such situations and indicate only the correct BCC.

• KBK for tax simplified tax system Income minus expenses - 182 1 05 01 021 01 1000 110;
• KBK for penalties under the STS Income minus expenses - 182 1 05 01 021 01 2100 110;
• KBK for fines under the simplified tax system Income minus expenses - 182 1 05 01 021 01 3000 110.

In ours you can download not only the book of income and expenses under the simplified taxation system, but also the instructions of the Federal Tax Service for filling it out.

Simplified taxation system - a special accounting regime that assumes a reduced burden on commercial entities and ease of maintaining documents. This form was introduced in 2002 and has been constantly changing to simplify the work of individuals.

Types of systems in Russia

Within the framework of modern Russian legislation, there are several procedures for calculating payments to the state. They are different in terms of use - rates, bases, payment frequency.

General System (OCH)

This is a typical option, assigned automatically to all individual entrepreneurs, LLCs and other organizations, if a corresponding application for the transition to other forms of payment is not submitted. OSN is the most difficult mode in terms of calculations and accounting records. Usually it is used by those firms that cannot be guided by other conditions of relations with the state (with a high number of personnel or large amounts of revenue).

Simplified scheme in the Russian Federation

The simplified taxation system in 2016 is a special form of relationship that offers the greatest benefit to a commercial entity. The algorithm covers a significant number of activities, with the simplified taxation system there is only one payment, amounting to 6% or 15%, based on certain parameters.

This option assumes a single, fixed payment. Used in retail and other activities. The dimensional indicator of profit does not play a role here, since a fixed amount payable is established by law.

The features of the application of the three most common taxation systems can be represented in the following diagram:

Unified Agricultural Regime

This is a special scheme designed for the activities of persons engaged in farming activities. In this mode, one value can be used to replace other payments, which simplifies paper management.

This is a special area exclusively for individual entrepreneurs, whose number of employees does not exceed 15 people. In the course of using the regime, an entrepreneur has the right to count on the purchase of patents one at a time. When making calculations, income does not matter.

Among all payment algorithms, “simplified” is popular due to the possibilities of simplicity of accounting and minimization of costs.

The benefits of working on a patent can be summarized as follows:

Specificity of use

The simplified taxation system for LLCs and individual entrepreneurs, as well as for other forms of ownership, has undeniable advantages, therefore it is a priority.

1. Reducing the cost of paying the tax plan allows you to optimize your business.
2. Payment of tax on the simplified tax system in 2016 assumes small rates, in this regard, it is not difficult to calculate the amount.
3. Persons working under the “simplified tax” principle are allowed to engage in simple accounting activities, indicating important data in the documentation.
4. Continuous improvement of STS 6 or 15: the simplified taxation system in 2016 has also gone through changes and continues to become more adapted to market realities.
5. Suitable for numerous types of activities and can be selected on the basis of an independent decision of an entrepreneur or company.

The simplified tax is calculated simply and is an adequate amount.

As an independent entity and agent in the Federal Tax Service, entrepreneurs pay certain amounts. These are payments within the insurance system, pension and territorial funds. They are calculated from the payment fund, regardless of the profit. In 2014, if the income base is exceeded by 300,000 rubles. the amount of the contribution under the simplified taxation system is 1% of income, and payments to the CHI fund have been canceled.

What taxes replaces the simplified tax system:

1. Insurance contributions: pension, medical, social, voluntary.
2. Personal income tax only for individual entrepreneurs. The STS tax is paid here only if the individual entrepreneur is an agent.
3. Excise taxes on the import of relevant goods, the purchase of petroleum products, the sale of alcohol and confiscated goods.
4. Duties: customs, state.
5. Taxes on transport, land, water, use of objects and resources of the planet.

So, we examined the simplified tax system: what it is (in simple words), how it differs from other types of fees, what advantages it implies.

When choosing between OSNO and USN, you can use the following systematized data, summarized in a single table:

Systems and timing

It is obligatory to make advance payments without reporting by the 25th of the month of the reporting quarter. If we consider an annual time period as a period, we can determine the direction of payment transactions.

• April fee;
• the July fee for the half year;
• October collection after 9 months.

That is, the simplified taxation system for LLC 2016 assumes an obligation to pay in three sessions. Subsequent receipts to the state budget will be based on the advance money contributed. The deadlines expire at the end of the period for submission of reporting documents on the declaration, the final day is the last one in March.

Probable pitfalls

The simplified tax system in 2016 suggests the possibility of facing losses in the course of summing up the results. They are captured in a specific order, so you have to take a few steps.

• Pay at least - 1% of the income;
• include losses in the expense item;
• if there is more than 1 loss, they are transferred to the unprofitable part in a similar manner.

If individual entrepreneurs and LLCs on the USN have stable incomes and deal with cases on time, you can count on the absence of problems with legislation and on the company's cleanliness from a legal point of view.

Individual entrepreneurs who work without hired labor provide the following package of papers

1. Completed declaration (submitted to the authorities every year).
2. The simplified form of taxation involves the submission of a report to the statistical committee in the form of 1-IP.
3. VAT documentation when acting as an agent is reviewed and recorded every quarter.
4. The journal in which invoices are taken into account when they are issued and received.
5. Under the simplified tax system (2016), a notification is provided that the person acts as a payer of fees at the regional level.

Regardless of which principle of operation is chosen - STS "income" or STS "income minus expenses", the package of documents does not change.

The types of reporting under the simplified tax system and the deadlines for its delivery are presented in the following thematic table for simplified taxpayers:

Papers for entrepreneurs using hired labor in their activities

1. SZV-M;
2. 4-FSS;
3. 6-NDFL and 2-NDFL. The first three forms with USO (simplified taxation system) are submitted to the tax office.
4. RSV-1 (to the Pension Fund).
5. Population data.
6. Declaration "simplified taxation".
7. Information to the State Statistical Committee.
8. Information on VAT in a situation where the person is an agent in the Federal Tax Service.
9. Journal with invoice marks.
10. Notification of Paid Fees.

Works for individual entrepreneurs, as well as under the STS for LLC in 2016, have several differences. Let's consider the features of reports from organizations.

Documents to be submitted to the FSS

• Statement of funds 4-FSS;
• Form 4a-FSS, if voluntary payment of insurance money is observed;
• a statement that the field of activity has been confirmed;
• if the person has no employees, the data will not be submitted.

Papers provided based on the results of reporting periods

The algorithm for individual entrepreneurs and a simplified version for LLC in 2016 assumes the delivery of some elements.

• Calculations of advances on insurance amounts;
• VAT declarations;
• invoice journal.

Data on the single tax USNO 6 or USN 15 "income and expenses" are not submitted.

Reporting based on the results of the reporting period

• Data on SPP;
• completed VAT information;
• for the Pension Fund;
• declaration of the simplified taxation system "income and expenses" or the simplified taxation system 6 percent;
• data on the income of private individuals;
• on land payment;
• for transport payment.

Thus, individual entrepreneurs and LLCs, on a simplified basis, submit to the Federal Tax Service a number of characteristic securities for the correct calculation of proceeds and debt obligations. Consider what features the simplified tax system has in 2016 in terms of accounting.

Accounting features

In modern conditions, there is an uncertainty of the legal plan regarding the order of conduct. Formally, the taxation system of the USN does not imply an obligation to maintain accounting, with the exception of the section with intangible assets. There is unambiguously a requirement for the submission of reports by payers who combine the tax on the USN income of 2016 and UTII, JSC and companies with licensed activities. Subjects engaged in small businesses keep simplified records, indicating in the articles the most important transactions performed.

If persons wish to work under this scheme, it is necessary to notify the relevant authorities. Revenue under the simplified tax system in 2016 must also be indicated in order to obtain permission to use the form in 2017. The notification is best submitted at the time of registration, if this is not done, the tax code will be automatically selected, and the transition to the tax code (simplified taxation system) is assumed to be possible only from the next period. That is, the whole year will have to work according to a complex scheme.

If in your work you realized that you need to change the regime, then this can be done from January 1, 2017. Applications in duplicate are submitted from the 10th month of 2016 to 01 2017. If you are late, it is impossible to use the principle of “simplified 6 percent” (simplified “income)” or simplified “income-expenses”.

The form for the transition to the USN in 2016 has the following unified form, which must be observed:

The Tax Code of the Russian Federation assumes taking into account two sizes of rates:

• STS 6%: on the basis of "income". Settlement transactions are carried out in 2 steps. First, a percentage of the STS income is withdrawn - 6%. If, according to the results, the company worked in the negative (according to the STS indicator of income in 2016), then the amount of profit is reduced by the amount of insurance premiums by no more than half of the amount collected.

The main sheet for calculating tax according to the simplified taxation system of 6% will look like this if the company uses an automated accounting program:

Here you can always analyze the state of accounting for simplified people who have chosen “Income minus Expenses” as a base:

• STS 15%: according to the factor “income minus expenses”. In this case, the calculations will take more time. USN 2016 is considered as: base = income, reduced by the amount of expenses. With NB> 0 - paid contribution - 15% on a preferential basis, with NB<=0 – выплата отсутствует. Принимается во внимание УСНО налог, который имел место быть в прошлых отчетных периодах. Производится определение денег, которые подлежат отдаче в бюджет. Если Н>0 - payment is made if Н<=0 – нет.

Many individual entrepreneurs and LLCs on the USN have studied this algorithm and successfully use it in practice. The legislation has the right to introduce differentiated rates of 5-15% based on the categories of payers. So, in the St. Petersburg USN, the 2016 tax code assumes the payment of 7%.

Advantages and disadvantages

We have already considered the main types of base accounting - these are 6 and 15%. What are the differences between them, and is it possible to give preference to one of the ways? In fact, the choice of an option - a simplified 15 percent in 2016 or STS 6 in 2016 - depends on the amount of expenses and the direction of activity. Consider the example of a small cosmetics store.

Calculation by revenue

The proceeds for the 2nd quarter of this year amounted to 800,000 Russian rubles. If we count on the basis of “simplified taxation 6”, then the tax amount will be 48,000 rubles. It would seem that the percentage has a lower value than with the other method, but there are cases when it is more profitable to give preference to simplified taxation system 15.

If the amount of expenses for the 2nd quarter was 500,000 rubles, it turns out that the indicator of the basis from which the amount is calculated is (800,000 rubles - 500,000 rubles) - 300,000 rubles. Subtract the required amount from it according to STS 15 (expenses), we get 45,000 rubles. The savings will amount to 3,000 rubles, which is a considerable amount.

Both techniques are good, it all depends on the case in which they are applied.

The advantages of the first option

The simplified taxation system of the STS in this case has several advantages.

• Independence from the amount of costs;
• small percentage rate;
• the predictability of the amount of fees.

The Tax Code of the USN "income" 2016 has changed and simplified the procedure for conducting settlements, therefore, the USN 6 percent 2016 is a profitable method.

Advantages of the second option

The simplified tax 2016, calculated according to this method, is also equipped with the following advantages:

• Small size of the tax base;
• at high costs, the possibility of their reduction.

Simplified, the comparative parameters of the two accounting options according to the simplified taxation system for 6 and 15% can be represented by the following table of values:

Simplified taxation of individual entrepreneurs and LLCs involves taking into account a number of features that are important to consider. When choosing, you can rely on the following comparative data for the past year.

Good afternoon, dear entrepreneurs!

Today we will consider the question of what taxes and mandatory contributions an individual entrepreneur must pay on a simplified basis in 2016 without employees.

I will make a small clarification: we will consider the case when it comes to individual entrepreneurs on the simplified taxation system of 6%.

So let's get started:

1. Contributions to the Pension Fund and FFOMS

Firstly, an individual entrepreneur without employees is obliged to pay mandatory contributions to the Pension Fund of the Russian Federation and the FFOMS “for themselves”. Since these compulsory contributions directly depend on the minimum wage, you will have to calculate a little on a calculator. But don't be alarmed, I did this tedious job for you :)

According to the latest data, the Ministry of Labor for 2016 established the minimum wage at 6,675 rubles:

Update as of 12/02/2015: there was information that the State Duma will approve a new minimum wage from January 1, 2016 in the amount of 6204 rubles.

Let's calculate how much we will pay to the Pension Fund and FFOMS if the minimum wage increases to 6204 rubles

1. 19356 rubles 48 kopecks
2. 3796 rubles 85 kopecks
3. Total contributions for oneself for 2016 will be: 23,153.33 rubles

As you can see, it turns out a little more than in 2015. Let me remind you that in 2015 there was such a breakdown of mandatory contributions to the PFR:

• at the Pension Fund: 18,610.80 rubles;
• to FFOMS: 3650.58 rubles;
• Total: 22261.38 rubles of assessed contributions were in 2015.

In more detail about this scheme for the 15th year, I wrote here:

Also note that contributions to the FIU depend on the total revenue for 2016. There are two possible options:

Option number 1: annual revenue LESS than 300,000 rubles

In this case, the individual entrepreneur will pay to the Pension Fund and FFOMS only the following fixed amounts:

1. Contributions to the Pension Fund for oneself: 6204 * 26% * 12 = 19356 rubles 48 kopecks
2. Contributions to the FFOMS for oneself: 6204 * 5.1% * 12 = 3796 rubles 85 kopecks

Option number 2: the annual revenue is MORE than 300,000 rubles per year.

Accordingly, you will have to pay another 1% of the amount, which will exceed 300,000 rubles.

For example, our individual entrepreneur on the simplified taxation system of 6% earned 1,000,000 rubles.

This means that such an individual entrepreneur must pay to the Pension Fund and FFOMS:

1. Contributions to the Pension Fund for oneself: 6204 * 26% * 12 = 19356 rubles 48 kopecks
2. Contributions to the FFOMS for oneself: 6204 * 5.1% * 12 = 3796 rubles 85 kopecks
3. Total contributions for oneself for 2016 will be: 19356.48 + 3796.85.1 = 23153.33 rubles

And he also has to pay 1% * (1,000,000 - 300,000) = 7,000 rubles.

Of course, there is a “top” limit on contributions to the FIU, it is calculated according to the following formula:

8 minimum wages * Tariff * 12 months

Important:

In case of failure to submit reports, including zero to the Federal Tax Service, insurance premiums will be calculated from 8 minimum wages

6204 * 8 * 26% * 12 = 154851 rubles 85 kopecks

(comment: that is, if you hold out with the filing of reporting (declaration), you will be fined 154851 rubles 85 kopecks)

2. Tax on the simplified tax system

Secondly, our individual entrepreneur on a simplified tax system still has to pay 6% of all income.

Naturally, do not forget about the tax deduction from the advance payment on the simplified tax system of contributions to the Pension Fund of the Russian Federation!

I advise you to make contributions to your pension on a quarterly basis in order to immediately make a tax deduction from the mandatory quarterly payment under the simplified tax system.

By the way, I recently launched a tax calculator for the simplified taxation system for individual entrepreneurs on the simplified taxation system of 6%. You can watch the video tutorial, and then check it in operation.

Outcome

Dear colleagues, it is clear that this is a general scheme for 2016, in which there may be many nuances that beginner entrepreneurs so often stumble over ...

A book is already being prepared, to which I advise you to subscribe right now. In it, I will tell you in great detail about all the changes for the individual entrepreneur for the next year.

Today, the simplified regime is one of the most popular among individual entrepreneurs. And this is quite understandable: low tax burden, exemption from a number of tax payments, simple tax accounting and focus on small business - such advantages of a simplified version for individual entrepreneurs are of considerable importance when choosing a tax system. Let us consider in more detail the advantages of the simplified tax system, how an entrepreneur can switch to a simplified regime and choose a tax object, we will give examples of calculating a single tax.

Features and Benefits

The simplified version is an effective saving tool that reduces the tax burden, and this is especially important for those who are just starting their own business.

Entrepreneurs on the simplified tax system pay a single tax, which allows them not to pay the following taxes to individual entrepreneurs on the simplified tax system (clause 3 of article 346.11 of the Tax Code of the Russian Federation):

• Personal income tax on income received from “simplified” activities. The tax will have to be paid on dividends, as well as on mortgage income (at a rate of 9%), on winnings, income from bank deposits and other income taxed at the rate of 35% specified in paragraph 2 of Art. 224 of the Tax Code of the Russian Federation),
• Tax on property of individuals used to conduct business. Here, too, there is an exception that has been in effect since 2015: if the tax is paid from the cadastral value of objects included in the list approved by the laws of the constituent entities of the Russian Federation, then simplified taxpayers also pay it (clause 7 of article 378.2 of the Tax Code of the Russian Federation),
• VAT, except for the import of goods through the customs of the Russian Federation and in the cases listed in article 174.1 of the Tax Code of the Russian Federation. You will also have to pay VAT if the individual entrepreneur issues an invoice to the buyer, highlighting the tax amount in it.

What other taxes an individual entrepreneur pays on the STS depends on his activity. If an individual entrepreneur has cars or other vehicles, transport tax is paid, the owners of land used in business - land tax, when using water resources - water tax, etc.

For himself, the individual entrepreneur transfers to the Pension Fund of the Russian Federation and FFOMS fixed contributions in the amount, in accordance with Art. 14 of the law of 24.07.2009 No. 212-FZ. When hiring workers, an individual entrepreneur will pay insurance premiums for them, as well as transfer personal income tax as a tax agent.

In addition to tax optimization, the simplified taxation system for individual entrepreneurs allows the entrepreneur to choose a tax object with a more favorable rate for him. The object of taxation under the simplified tax system can be:

• income - 6% is paid to the budget,
• the difference between income and expenses - 15% is deducted to the budget.

Regional authorities have the right to reduce these rates for certain categories of payers to 1% for “income” and up to 5% for “income minus expenses”. For newly created individual entrepreneurs, regions can introduce "tax holidays", that is, apply a tax rate of 0% from the date of registration for two years. Such vacations can be valid for simplified people working in the social and scientific fields, as well as in the field of production and public services.

Entrepreneurs do not have to keep accounting, but tax accounting is mandatory for them. Simplified taxation of individual entrepreneurs requires filling in only one register - the book of income and expenses (KUDiR). The form and procedure for filling out the book are approved by order of the Ministry of Finance of the Russian Federation of October 22, 2012 No. 135n. It can be maintained on paper or electronically by printing and stitching all pages at the end of the year. It is not required to register KUDiR with the IFTS. An entrepreneur should have a book of records even with zero performance indicators, because for its absence, an individual entrepreneur can be fined by the tax authorities.

You can combine the simplified taxation system for individual entrepreneurs with UTII or the patent system. This is convenient for those who carry out more than one type of activity, then for each of them you can choose the most profitable mode. In this case, tax accounting must be kept separately for income and expenses received from “simplified” activities and from activities under a different tax regime.

At the end of each quarter, you need to calculate the advance payments. When the calendar year ends, a single tax calculation should be made. Payment terms:

• advances - by the 25th of the month following the quarter,
• single tax of the simplified tax system for the year - until April 30 of the next year.

As regards the "simplified" tax, the statements of individual entrepreneurs on the simplified tax system need to be submitted only once a year. This is a declaration according to the simplified tax system, which is submitted at the same time as the payment of the tax - no later than April 30.

How to switch to a simplified IP?

Not every individual entrepreneur can become a simplified person. According to paragraph 2 of Art. 346.12 of the Tax Code of the Russian Federation, STS for individual entrepreneurs in 2016 has a number of restrictions and is not available for the following categories:

• manufacturers of excisable goods,
• Individual entrepreneurs engaged in the extraction and trade of certain minerals,
• private notaries and lawyers,
• payers of the unified agricultural tax (ESHN),
• Individual entrepreneurs who have, on average, more than 100 employees per year.

For individual entrepreneurs, it is not limited, as for organizations, the residual value of fixed assets and the amount of "transitional" income for the previous period.

To do this, you need to take into account not only the size of tax rates, but also how profitable the “simplified” business will be in the near future. The tax rate on “income” is more than two times lower than the tax rate “income minus expenses”, but this does not mean that the amount of tax under the “income” simplification will always be less. Let's look at this with a simple example.

The income of the IP simplified person for the year is 100,000 rubles. Expenses for the same period - 60,000 rubles.

The use of "simplified taxation system 6 percent" for individual entrepreneurs will result in a tax amount of 6,000 rubles:

100,000 x 6% = 6,000

But applying the simplified tax system "income minus expenses" he will have to pay the same amount to the budget:

(100,000 - 60,000) x 15% = 6,000

Obviously, the difference between income and expenses should be chosen as a tax object only when the share of expenses accounts for more than 60% of the amount of income. Let's increase the expenses in our example to 70,000 rubles, and the tax will significantly decrease:

(100,000 - 70,000) x 15% = 4,500

Recall that at the regional level, the rates of the single "simplified" tax may be different, so check their value with your tax office.

Please note that individual entrepreneurs who are participants in joint activities or in trust management of property are deprived of the right to choose a tax object, and apply only “income minus expenses” under the simplified tax system.

An important point: you can change the selected tax object only from January 1 of the next year (clause 2 of article 346.14 of the Tax Code of the Russian Federation). This cannot be done during the year.

If, when switching to the simplified tax system from another mode, the object in the notification was indicated by the entrepreneur incorrectly, then this error can be corrected. To do this, another (revised) notification is submitted before the STS for individual entrepreneurs begins to apply, that is, until December 31 of the same year in which the initial notification was filed. Newly created individual entrepreneurs working on the simplified tax system from the date of registration can change the object only from the beginning of next year (letter of the Federal Tax Service of Russia dated 02.06.2016 No. SD-3-3 / 2511).

How to calculate the tax for individual entrepreneurs on the simplified tax system?

Entrepreneurs must calculate the amount of the single tax on the simplified tax system on their own. The tax base is calculated according to the data of the Income and Expense Book - KUDiR, its maintenance is mandatory for everyone, regardless of the tax object used. Income and expenses are entered in the ledger in accordance with the chronology and must be confirmed by appropriate documents. "Simplified" income is determined in accordance with Art. 346.15 of the Tax Code of the Russian Federation, costs must comply with the list of costs in Art. 346.16 of the Tax Code of the Russian Federation.

Calculation of 6% tax for individual entrepreneurs under simplified taxation 2016

When calculating the single tax on “income”, the expenses of the simplified person do not affect the tax base. But to reduce the amount of tax or advance payments, you can take into account insurance premiums to funds paid in the reporting period. Entrepreneurs without employees deduct fixed contributions "for themselves" in full, and employers can reduce the tax due to insurance premiums only by 50%.

Please note that fixed contributions for individual entrepreneurs in 2016: 19356.48 rubles to the Pension Fund and 3796.85 rubles to the FFOMS. If the income has exceeded 300,000 rubles, an additional 1% is deducted from the amount of excess to the Pension Fund, but not more than 135,495.36 rubles. The total maximum amount of fixed contributions to the Pension Fund for the year is 154,851.84 rubles.

In addition, the following expenses can be deducted from the amount of the single tax on the “simplified 6 percent” for individual entrepreneurs in 2016:

• sick leave paid to an employee for the first 3 days of illness,
• contributions under personal insurance contracts in favor of employees,
• trade tax - in terms of tax on trade activities.

The trade levy can be set off in full, and the rest of payments, taking into account insurance contributions to funds, should not reduce the single tax by more than half.

Please note: insurance premiums reduce the single tax only for the period in which they were transferred to the funds. For example, when calculating the advance payment for the 3rd quarter, you cannot set off contributions that were paid in the previous quarters. Therefore, it is more profitable for individual entrepreneurs to pay fixed contributions "for themselves" not in one payment, but quarterly in parts.

How to calculate the tax: incomes on an accrual basis, according to KUDiR, are multiplied by 6%, tax deductions and advance payments previously transferred to the budget must be subtracted from the amount received. If, as a result, a negative amount is received, then the tax is not paid.

Example 1

The individual entrepreneur received 1,000,000 rubles of income in 2016. During the year, he paid tax advances: for the 1st quarter - 4,000 rubles, for the 2nd quarter - 6,000 rubles, for the 3rd quarter - 7,500 rubles. In the 4th quarter of 2016, the individual entrepreneur transferred insurance premiums to the funds for himself - 30,153.33 rubles. The sole proprietor has no employees. Let's calculate the tax:

• 1,000,000 x 6% = 60,000 - the amount of the single tax for the year.
• 4000 + 6000 + 7500 + 30 153.33 = 47 653.33 - the amount to be deducted.
• 60,000 - 47,653.33 = 12,346.67 - tax payable per year.

The individual entrepreneur will transfer 12 347 rubles to the budget at the end of the year.

Advance payments are calculated in the same way as the annual tax amount, but the advance payments from previous quarters are deducted.

Example 2

An individual entrepreneur without employees earned 100,000 rubles in the 1st quarter, 90,000 rubles in the 2nd quarter, and 95,000 rubles in the 3rd quarter. On a quarterly basis, he paid 5,000 rubles of insurance premiums for himself to the funds, only 15,000 rubles for 3 quarters. For the 1st quarter, a tax advance was transferred in the amount of 1000 rubles, for the 2nd quarter - 400 rubles. For the 3rd quarter, the calculation of the tax advance will be as follows:

• (100,000 + 90,000 + 95,000) x 6% = 17,100 - tax for 9 months.
• (5000 + 5000 + 5000) + (1000 + 400) = 16 400 - the sum of deductions and advances paid for 9 months.
• 17,100 - 16,400 = 700 - the amount of the advance payment.

For the 3rd quarter, you need to transfer an advance tax payment - 700 rubles.

Example 3

The income of an individual entrepreneur on a simplified tax system for the year is 2,000,000 rubles. During the year, the individual entrepreneur transferred 70,000 rubles of insurance premiums to the funds for his employees. Tax advances were transferred in the amount of 40,000 rubles.

• (2,000,000 x 6%) = 120,000 - the amount of tax excluding deductions.
• For employees, 70,000 rubles were paid in contributions to the funds, but they cannot be deducted in full, since this is more than 50% of the tax amount:
• 120,000 x 50% = 60,000 - the maximum amount of insurance premiums by which the tax can be reduced.
• 120,000 - 60,000 - 40,000 = 20,000 - the amount of tax payable minus insurance premiums and previous advance payments.

Calculation of 15% tax on the simplified taxation system for individual entrepreneurs 2016

Costs that are applied as deductions under the “income” simplification, under the STS “income minus expenses” are fully accounted for as expenses.

Example 1

For the year, the individual entrepreneur received 1,000,000 rubles of income, expenses - 700,000 rubles. The advance payments for the three quarters totaled 36,000 rubles. Let's calculate the tax for the year:

• (1,000,000 - 700,000) x 15% = 45,000 - the amount of the single tax for the year.
• 45,000 - 36,000 = 9,000 - the amount of the single tax that the individual entrepreneur will pay to the budget.

In contrast to the simplified "income" tax, with the STS "income minus expenses" tax must be paid even if a zero or negative result is obtained. In this case, a minimum tax is transferred to the budget, equal to 1% of the amount of “simplified” income of the individual entrepreneur for the year (Article 346.18 of the Tax Code of the Russian Federation).

You will also have to pay the "minimum wage" in the case when the calculated amount of tax was less than 1% of income. The difference between the single and minimum tax can be included in the expenses of the next year (clause 6 of article 346.18 of the Tax Code of the Russian Federation).

Example 2

The individual entrepreneur's income for the year is 1,000,000 rubles, expenses - 970,000 rubles. Let's calculate the tax:

• (1,000,000 - 970,000) x 15% = 4,500 - the amount of the single tax.
• 1,000,000 x 1% = 10,000 - the minimum tax.

In comparison, we see that the amount of the minimum tax is greater than the single tax. It is necessary to pay to the budget a large amount of two, that is, a "minimum wage" of 10,000 rubles.

On advance payments, you can also reduce the minimum tax, and not just a single one.

Example 3

The individual entrepreneur received 300,000 rubles of income for the year and made 320,000 rubles of expenses. In the 1st quarter, an advance tax payment of 3,000 rubles was transferred, in the 2nd and 3rd quarters, a loss was received, and advances were not accrued. How much will you have to pay to the budget in this case?

(300,000 - 320,000) = - 20,000 - a loss was received at the end of the year, which means that a single tax is not charged.

300,000 x 1% = 3,000 - the minimum tax has been charged for the year.

3000 - 3000 = 0 - the advance payment has been credited against the minimum tax.

As a result, nothing needs to be transferred to the budget.

KBK for payment of simplified taxation system in 2016 for individual entrepreneurs

The budget classification code (BCC) must be indicated in the payment order or receipt for the payment of the single tax. Such codes are assigned to all types of taxes and other payments received by the budget. KBK consists of twenty digits. If the code is specified with errors, then the payment will not arrive as intended, and this can lead to the accrual of fines from the tax authorities.

To avoid such problems, you need to correctly fill out a payment document when paying taxes to an individual entrepreneur. The simplified version of 2016 provides for different BCCs depending on the object of taxation:

KBK for IE USN "income"

KBK for IE USN "income minus expenses"