IP for sleep income. Peculiarities of paying individual entrepreneur tax under simplified conditions. In what case is it beneficial to use it?

Creating your own business entails not only the right to receive profit from business activities, but also the obligation to pay taxes. Therefore, every individual entrepreneur must clearly know what and when taxes he needs to pay to the state budget.

How to open an individual entrepreneur and what taxes to pay?

Registration as an individual entrepreneur automatically puts a citizen with this status in a special position in the field of taxation, since in addition to the tax payments provided for all citizens of the Russian Federation, an individual entrepreneur must pay a number of other taxes.

The number of tax payments an entrepreneur makes depends on the taxation system he chooses, as well as on the size of the business. As a rule, already at the planning stage of a future enterprise, the type of taxation is determined, which makes it possible to determine the tax burden on the business and thereby correctly calculate the profitability of the project.

Individual entrepreneur taxes in 2016 without employees

An individual entrepreneur must pay taxes in accordance with the chosen taxation system, which did not undergo significant changes in 2016. Let us immediately note that all tax regimes under consideration apply only to business activities. But the individual entrepreneur, as an individual, also has the obligation to pay taxes, which are not canceled even by special tax regimes. For example, if an entrepreneur is still working under an employment contract, then his employer withholds personal income tax from such an individual entrepreneur, and also pays contributions to pension and social security. The situation is similar with transport and land taxes, which individual entrepreneurs pay as an ordinary citizen.

General taxation system

This system pays: value added tax, personal income tax and property tax. This system provides for quarterly VAT reporting with monthly payment of this tax, as well as advance payments for personal income tax. Property tax is paid once a year based on the requirements of the Federal Tax Service of the Russian Federation; in 2016, it will be necessary to pay this tax for the previous year before October 1.

The general tax system carries the maximum tax burden, so it is suitable for a small number of entrepreneurs whose activities are related to servicing large companies or if the volume of revenue is quite large. By the way, it is the absence of restrictions on the amount of profit that is the main advantage of OSN.

All entrepreneurs who have not submitted applications for choosing a special tax regime are transferred to the general system upon registration. You can return to the OSN from the special regime either voluntarily - from the new tax year, or without fail - if you exceed the maximum amount for the special regime, in 2016 it is 79,740,000 rubles.

Simplified taxation system

It is a special tax regime in which individual entrepreneurs are exempt from a number of taxes. This regime allows an entrepreneur to independently determine the object of taxation, thereby giving the opportunity to choose the most profitable option.

The legislation provides for two options for taxation of the simplified tax system:

• Income – the tax base is the entire gross revenue and is taxed at 6%.
• Income reduced by expenses - the tax base in this case is formed by the net profit of an individual entrepreneur, which is taxed at a rate of 15%.

When choosing the second option, you should remember that not all expenses reduce the tax base; a specific list of expenses taken into account is determined by the Tax Code of the Russian Federation.

Advice: practice shows that the most optimal choice would be simplified tax system income for entrepreneurs providing services, and simplified tax system income minus expenses– for the trade sector, including public catering.

This tax regime is most in demand by entrepreneurs, not only for the opportunity to choose the subject of taxation, but also for the simplicity of tax calculations, as well as convenient terms for its payment.

Simplified individual entrepreneur tax in 2016 - how much to pay

The entrepreneur calculates the amount of tax according to the simplified tax system independently; the calculation is quite simple, so there is no need to involve accountants to prepare reports and determine the amount of tax.

The calculation is done as follows:

• on a simplified subject, income is 6% of the total revenue;
• on income reduced by expenses - 15% of the difference between income and expenses.

When to pay taxes for individual entrepreneurs in 2016 using the simplified tax system

The legislation determines the tax period according to the simplified tax system – a calendar year. Payment of the simplified tax must be made no later than April 30 of the year following the reporting year, i.e. for 2016 it will be necessary to pay by 04/30/2017. But during the year it is necessary to make advance payments; this must be done at the end of the first quarter, half a year and nine months. The listed advance payments reduce the total tax amount at the end of the year.

The transition to a simplified tax system is voluntary and is carried out at the request of the entrepreneur. It may be filed concurrently within thirty days of registration. In this case, the simplification will be applied from the moment of registration of the individual entrepreneur. You can also submit an application to switch to the simplified tax system at any other time, but then the possibility of using it will only appear in the new year.

Single tax on imputed income

This tax regime was preserved in 2016 despite numerous conversations about its abolition. The single tax on imputed income eliminates all taxes, with the exception of property tax. The tax amount is determined as 15% of the possible profit, which is the tax base. It is calculated based on special coefficients and physical indicators that take into account the type of activity and the procedure for its implementation.

Only entrepreneurs providing services or selling goods to consumers - individuals, subject to certain restrictions on the type of activity, can apply UTII. This mode allows you to do this without reporting. It is possible to combine UTII with other modes, for example, simplified.

Patent tax system

It is the newest special tax regime, but a significant number of entrepreneurs have already appreciated its advantages and began to actively use it in 2016. Under the patent taxation system, an individual entrepreneur does not actually pay tax, but acquires a patent to carry out a certain type of activity. The amount payable for a patent is calculated based on the basic return and a rate of 6%.

A special feature of a patent is the ability to purchase it for a period of one month to a year, which allows you to optimize tax expenses with the actual period of business activity. For example, when renting out houses only in the summer, it is much more convenient to purchase a patent for the season than to be on UTII and pay tax every quarter, or to the simplified tax system to report for the year and transfer advance payments.

A feature of the patent system is the possibility of application only in relation to types of activities named in a special regulatory act of the subject of the federation. It is the fact that regional authorities regulate the list of activities that fall under the PSN that determines the territorial restrictions on the use of a patent - application is possible only within the borders of the subject of the Russian Federation where the patent was issued. At the same time, there is no connection to the region of registration of the individual entrepreneur himself, so an entrepreneur from Kemerovo can obtain a patent in Moscow if he plans to engage in the type of activity that is covered by the PSN in the capital.

A patent is issued only for one type of activity, so when working in several areas, you will need to purchase patents for each of them, or combine them with other types of taxation.

Some experts define the patent taxation system as when opening an individual entrepreneur in 2016, and to some extent this is true. This regime allowed many people to come out of the shadows and have their own businesses that bring in a small income. For example, patents are in demand among tutors and people renting out real estate. Compared to other taxation systems, in these areas the costs of payments to the budget for individual entrepreneurs are minimal.

Unified agricultural tax

A special tax regime for entrepreneurs working in the production of agricultural products, which provides for the payment of a single tax. To apply the unified agricultural tax, 70% of revenue must come from agricultural production.

The tax amount is calculated as 6% of the tax base, which is formed by income minus expenses. The individual entrepreneur pays an advance payment for this tax for six months, and the remaining amount by March 31 of the following reporting year.

As experts note, this tax regime is very convenient, as it can significantly reduce the burden on entrepreneurial initiatives in the field of agriculture. For example, in this case it becomes very profitable due to the low tax rate.

Taxes for individual entrepreneurs in 2016 with employees

The amount of taxes paid by an individual entrepreneur also depends on the availability of employees, since hiring hired labor entails the need to pay additional tax payments and contributions to extra-budgetary funds.

For each hired employee, the entrepreneur must pay personal income tax in the amount of 13% of income, as well as timely report on it. In addition, payments to individuals, including those under civil contracts, must pay contributions to the Pension Fund in the amount of 22%. And payments under employment contracts also provide for the payment of insurance contributions to the Compulsory Medical Insurance Fund and the Social Insurance Fund, the amount of which is 5.1% and 2.9%, respectively.

Payments by individual entrepreneurs to extra-budgetary funds

In addition to tax contributions to the budget, the legislation provides for the obligation of individual entrepreneurs to pay certain contributions to extra-budgetary funds: pension, compulsory health insurance, social insurance.

Tax for individual entrepreneurs in the pension fund in 2016

From the moment of registration of an individual entrepreneur, the entrepreneur has the obligation to pay contributions to the pension fund for himself. In 2016, the amount of these contributions is:

• 18610, 80 rub. - to the Pension Fund of Russia.
• 3650, 58 rub. - in the MHIF.

The indicated amounts are payable per year of being an individual entrepreneur; if this period is shorter, the amount is proportionally reduced. These fixed contributions are mandatory and the entrepreneur is obliged to pay them, regardless of whether he carries out entrepreneurial activities, as soon as he terminates this obligation.

In addition, the legislation provides for additional payments to the Pension Fund for those entrepreneurs whose income exceeded 300 thousand per year. In this case, the individual entrepreneur must transfer 1% of the amount in excess of the specified limit to the extra-budgetary fund. But the legislation limits the maximum amount of contributions for individual entrepreneurs to the Pension Fund and in 2016 it is 148,886.40 rubles.

Social security contributions

The legislation also provides for the payment of insurance contributions to the Social Insurance Fund by individual entrepreneurs, but these contributions for the entrepreneur himself are voluntary.

After registration, an individual entrepreneur can register with the Social Insurance Fund and pay contributions in case of temporary disability. In 2016, the amount of such contributions is 2075.82 rubles per year. Payment of these contributions entitles the individual entrepreneur to receive benefits upon the occurrence of an insured event, for example, temporary disability, the so-called “sick leave”.

Including in the form of an individual entrepreneur, this is an opportunity to gain financial independence and find an application for your own knowledge and skills. But in addition to the right to make a profit, the business owner also has a number of obligations, the main of which is paying taxes. As a rule, this necessity does not make entrepreneurs very happy, who feel that their earnings are being taken away from them, while forgetting about the social responsibility of business, and taxes are part of such responsibility.

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The existing tax system allows you to optimize tax expenses in such a way that the burden on business is minimal. A correctly chosen tax regime allows you to pay taxes honestly, without resorting to shady schemes and risking getting into an unpleasant situation.

The optimal taxation system for an individual entrepreneur is the simplified tax system. This form is not limited to a specific type of activity. The only restrictions:

Individual entrepreneur tax in simplified form 2016, how much to pay a businessman determines independently.

Article 346.14 of the Tax Code of the Russian Federation regulates that the basis for determining the rate on obligations is chosen by an individual. There are two options:

Tax and reporting period

The reporting period is a quarter, the tax period is a year. Income is declared once a year. Advance tax for individual entrepreneurs on a simplified basis 2016, how much businessmen calculate on their own on a quarterly basis. To determine the amount, the formula is used:

tax base with cumulative total * tax rate – previously paid duty.

There are several important points to remember when calculating payments:

Tax rate on a simplified system

The legislation establishes the general amount of the fee, which can be adjusted by local regional committees.

The 6 percent rate is interesting for those who have low expenses. Also if the spending of funds does not have documentary evidence.

The 15 percent rate does not apply to all regions of the country. Subjects of the federation are given the right to regulate its size independently. It is allowed to reduce it to 5%. This helps attract investment and develop priority activities for the region.

How to choose a tax base

Individual entrepreneur tax simplified 2016, how much to pay is completely determined by the chosen method for calculating obligations. Businessmen stop at paying income taxes. This method does not raise any unnecessary questions. An entrepreneur should not be afraid of pitfalls. The method is simple and easy to use.

When choosing “income minus expenses” as a tax base, it is worth taking into account several significant points. Require special attention:

Payment of additional obligations

It is important for a businessman to know how to calculate the individual entrepreneur tax using the simplified 2016 method and how much to pay for insurance premiums:

The amount of contribution to compulsory pension insurance depends on annual profit, minimum salary, and established insurance rates.

Medical deductions have fixed values: per month - 304.23 rubles, per year - 3650.58 rubles.

The business portal site has opened a special section, which contains many interesting and useful articles on taxation in the Russian Federation. For example, on the page you can read how to return income tax on dental treatment. And vehicle owners will learn how to legally avoid paying vehicle taxes. We hope this information will help you optimize your tax expenses.

Along with the proud title of “entrepreneur”, you have new responsibilities in terms of paying taxes, filing reports and complying with other legal requirements. How not to get confused in the legislation and not make mistakes? This instruction, I hope, will help a “young” entrepreneur not to get confused and self-organize at the initial stage. Consider a situation where:

1. An individual entrepreneur works independently without the involvement of employees;
2. Payment for the individual entrepreneur's services is transferred to the individual entrepreneur's account (the individual entrepreneur does not accept cash and does not need to use cash register systems);
3. The turnover of an individual entrepreneur is far from the limit, exceeding which deprives the individual entrepreneur of the right to apply the simplified tax system.

If, at the end of the reporting (tax) period, the “simplified” person exceeds the income limit of 150 million rubles, he will lose the right to apply the simplified tax system (clause 4 of article 346.13 of the Tax Code of the Russian Federation).

1. What taxes does the individual entrepreneur pay?

In fact, the simplified tax system (tax base - income) seems to be one of the simplest taxation systems. The individual entrepreneur requires a minimum of effort in keeping records and calculating taxes.

An individual entrepreneur who has chosen the simplified tax system (tax base is income) pays the simplified tax system at a rate of 6% (a subject of the Russian Federation may reduce it for some types of activities). At the same time, individual entrepreneurs are exempt from paying personal income tax in terms of income from business activities, VAT and property tax (with the exception of real estate that is subject to property tax in a special manner, based on their cadastral value). The individual entrepreneur does not keep accounting records.

In order to calculate the taxable amount of income, individual entrepreneurs are required to keep records of income in the book of income and expenses of organizations and individual entrepreneurs using the simplified taxation system (Article 346.24 of the Tax Code of the Russian Federation). The form of such a Book is approved by Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n. The book is a register of documents on the basis of which the amount of income is determined. The book also records the payment of insurance premiums, which reduces the amount of tax. The main source of data for filling out the Book of our young entrepreneur is the current account statement for the corresponding period.

BCC according to the simplified tax system “income” 6% - 18210501011011000110.

A template for filling out a payment order can be generated using the service on the nalog.ru website: https://service.nalog.ru/payment/payment.html. The payer needs to select the type of payment and the service will offer KBK.

In addition, the individual entrepreneur must pay for himself the amounts of insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund of the Russian Federation:

1) insurance contributions for compulsory pension insurance in the amount determined in the following order:

- if the payer’s income for the billing period does not exceed 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period of 2018, 29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020;

- if the payer’s income for the billing period exceeds 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period of 2018 (29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020) plus 1.0 percent of the payer’s income exceeding 300,000 rubles for the billing period. In this case, the amount of insurance contributions for compulsory pension insurance for the billing period cannot be more than eight times the fixed amount of insurance contributions for compulsory pension insurance established by paragraph two of this subclause (26,545 * 8 = 212,360 rubles);

2) insurance premiums for compulsory health insurance in a fixed amount 5,840 rubles for the billing period of 2018, 6,884 rubles for the billing period of 2019 and 8,426 rubles for the billing period of 2020.

The entire amount is recognized as a fixed payment: 26,545 + 1% of the excess amount of 300,000 + 5,840.

The amounts of insurance premiums for the billing period are paid by individual entrepreneurs no later than December 31 of the current calendar year. Insurance premiums calculated on the amount of the payer's income exceeding 300,000 rubles for the billing period are paid by the payer no later than July 1 of the year following the expired billing period.

The amount that must be paid by the end of the year can be paid in full at once or transferred in installments. For example, once a quarter in an amount related to the current quarter.

If our individual entrepreneur was not registered from the beginning of the year, then he needs to pay insurance premiums in a smaller amount, namely, in proportion to the days from the date of registration of the individual entrepreneur until the end of the year.

For example, an individual entrepreneur registered on February 20. Therefore, the period from the date of registration to the end of the year is 10 months and 9 days. The amount of the insurance premium for the period until December 31 will be:

Amount for 10 months = (26545 5840) *10/12 = 26,987.50 rub.

Amount for 9 days of February = ((26545 5840)/12) * 9/28 = 867.46 rubles.

Total = RUB 27,854.96

BCC of a fixed contribution to OPS - 182 102 02140 06 1110 160.

BCC of a fixed contribution for compulsory medical insurance - 182 102 02103 08 1013 160.

2. How to determine the amount of income that is included in the tax base

For purposes of calculating “simplified” tax, income is considered received on the date on which you actually received the money (for example, into a bank account). This method of recognizing income is called cash. This means that the amount of the prepayment received by the individual entrepreneur is included in the amount of taxable income. If the contract is terminated and the advance received must be returned, the amount of the refund is reflected in the Income and Expense Book with a “-” sign in the period in which the refund was made.

However, according to the Ministry of Finance of the Russian Federation, if the advance payment (prepayment under the contract) is returned to the buyer (customer) in a tax period in which the “simplified person” had no income, then the tax base by the amount of the advance cannot be reduced (Letters of the Ministry of Finance of Russia dated July 30, 2012 N 03-11-11/224, dated 07/06/2012 N 03-11-11/204). Those. at the end of the year the amount of income cannot be< 0 в результате отражения операций по возврату авансов.

Good news! Not all deposits of funds are subject to reflection in the income book and inclusion in tax calculations. In particular, the following transfers are not included in taxable income:

1. Funds received under credit or loan agreements, as well as funds received to repay such borrowings;
2. Income taxed at other tax rates (dividends, bond coupons, etc.);
3. Income taxed under other tax systems (personal income tax, UTII, patent, etc.);
4. Receipts that are not inherently income: funds received upon return of defective goods, funds mistakenly transferred by the counterparty or mistakenly credited by the bank to the taxpayer’s current account, etc.

An example of reflecting income in a book:

3. When to pay tax

The tax at the end of the year must be paid by the entrepreneur to the budget no later than April 30 of the following year (a different deadline is established for organizations).

During the year, the individual entrepreneur must pay advance payments - no later than the 25th day of the month following the reporting period.

If the last day of the deadline for paying the tax (advance payment) falls on a weekend and (or) a non-working holiday, the tax (advance payment) must be transferred no later than on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

4. How to calculate the payment amount

Advance payments are calculated on the basis of income received for the corresponding reporting period on an accrual basis.

Advance payment = tax base for the reporting period on an accrual basis * 6%.

Payment amount at the end of the reporting period = Advance payment at the end of the reporting period - insurance premiums paid for the reporting period - advance payments paid earlier in the current year.

The tax amount at the end of the year is calculated as follows:

Tax to be paid additionally (refunded) = Tax base for the year * 6% - paid insurance premiums for the tax period - advance payments paid earlier in the current year.

Example

Individual entrepreneurs apply the simplified tax system with the object of taxation “income” with a general tax rate for this object of 6%. Has no hired workers. Over the past year (tax period), the individual entrepreneur received income in the amount of 720,000 rubles.

In the specified tax period, the individual entrepreneur paid insurance premiums for himself in the amount of:

— 4,000 rub. — in the first quarter;

— 12,000 rub. - within six months;

— 20,000 rub. — within 9 months;

— 28,000 rub. - within a year.

Note: the amounts of insurance premiums in the example are indicated in the abstract!

Solution

Based on the results of the 1st quarter, the advance payment will be:

72,000 rub. x 6% = 4,320 rub.

This amount is reduced by insurance premiums paid in the first quarter.

4,320 - 4,000= 320 rub.

The amount due for tax payment according to the simplified tax system based on the results of the 1st quarter by the deadline of 25.04. will be 320 rubles.

2. Based on the results of the six months, the advance payment will be:

288,000 *6% = 17,280 rub.

This amount is reduced by insurance premiums paid during the six months:

17,280 - 12,000 = 5,280 rubles.

Payment due July 25. will be 5,280-320=4960 rubles.

3. Based on the results of 9 months, the advance payment will be:

504,000×6% = 30,240 rub.

This amount is reduced by insurance premiums paid within 9 months:

30,240 - 20,000 = 10,240 rubles.

Payment for 9 months due October 25. will be 10,240 - 320 - 4960 = 4,960 rubles.

4. Tax calculation at the end of the year:

720,000 rub. x 6% = 43,200 rub.

This amount is reduced by insurance premiums paid during the year:

43,200 - 28,000 = 15,200 rubles.

This result is reduced by advance payments paid at the end of the first quarter, half year and 9 months:

15,200 - 320 - 4960 - 4960 = 4960 rubles.

Thus, at the end of the year (due April 30 of the next year), the tax payable will be 4,960 rubles.

If in the first quarter of 2019 an individual entrepreneur pays additionally to the budget the amount of insurance premiums for 2018, which is calculated as 1% of the amount of income exceeding 300,000 rubles, then such payment of contributions will reduce the amount of the simplified tax system for the 1st quarter of 2019.

5. Nuances of calculation and recognition of “deductions” in the form of insurance premiums paid for oneself

1) Individual entrepreneurs who do not make payments to individuals who have paid insurance premiums, calculated as 1% of the amount of income that exceeded 300 thousand rubles at the end of the billing period (calendar year), have the right to take into account the specified amounts of paid insurance premiums when calculating the tax in that tax period (quarter) in which their payment was made. Letter of the Federal Tax Service of Russia dated October 31, 2014 N GD-4-3/22601@.

If the amount of insurance premiums is greater than the amount of tax (advance tax payments) paid in connection with the application of the simplified tax system, then the tax (advance tax payment) is not paid in this case. The transfer to the next tax period of part of the amount of the fixed payment not taken into account when calculating (reducing) the amount of tax paid in connection with the application of the simplified tax system due to the insufficiency of the amount of calculated tax is not provided. This means that if, for example, the payment under the simplified tax system was 10,000 rubles, and insurance premiums were paid for 13,000 rubles, then you do not need to pay the simplified tax system, but the difference is 3,000 rubles. is not compensated in any way.

2) According to paragraphs. 1 clause 3.1 art. 346.21 of the Tax Code of the Russian Federation, the amount of tax (advance payment) under the simplified tax system for the tax (reporting) period can be reduced by the amount of insurance premiums that have been paid within the calculated amounts. But we are not talking about calculation in this period. Those. contributions can be calculated for previous periods, but paid in the current one. Based on this, for the amounts of insurance premiums paid in the tax (reporting) period that exceed the calculated ones, the “simplifier” with the object “income” does not have the right to reduce the amount of tax (advance payment) for the corresponding period.

The overpaid amount of insurance premiums can be taken into account as a tax reduction in the tax (reporting) period in which the tax authority decided to offset the overpayment of insurance premiums against future payments (Letter of the Ministry of Finance of the Russian Federation dated 02/20/2015 N 03-11-11/ 8413).

6. What reports should an individual entrepreneur submit and where?

1) The individual entrepreneur submits a declaration to the tax authority at the place of his registration by April 30 of the year following the tax period. The declaration form was approved by Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/99@.

For failure to submit a return on time, the tax authority has the right to:

- impose a fine in the amount of 5% of the amount of tax not paid within the period established by the legislation on taxes and fees, subject to payment (additional payment) on the basis of this declaration, for each full or partial month from the day established for its submission, but not more than 30 percent of the specified amounts and not less than 1,000 rubles;

— suspend operations on the taxpayer’s account.

In order to confirm the amounts indicated in the declarations, the individual entrepreneur keeps records of income in the book of income and expenses. The tax authority may request this book upon request during a desk and tax audit.

2) Payers who do not make payments to individuals are exempt from the obligation to submit calculations for insurance premiums.

3) Individual entrepreneurs are required to submit statistical reports to statistical authorities. All forms of statistical reporting can be found on the official website of Rosstat www.gks.ru in the section “Forms of federal statistical observation”; It contains, among other things, the “Album of federal statistical observation forms, the collection and processing of data for which is carried out in the system of the Federal State Statistics Service, for 2017.” The List of federal statistical observation forms for 2017 is published in the same section.

In addition, in order to promptly inform business entities about their submission of statistical reporting forms, an information retrieval system has been posted on the Rosstat Internet portal at statreg.gks.ru. You can get to it from the main page of the site through the section “Information for respondents” / “List of respondents in respect of whom federal statistical observations are carried out.” After specifying the OKPO code, or INN, or OGRN and entering the security code, a list of forms to be submitted by the organization will be compiled.

If the organization is not on the list published on statreg.gks.ru, penalties under Art. 13.19 of the Code of Administrative Offenses of the Russian Federation do not apply, except in cases where the respondent was informed (including in writing) about the conduct of federal statistical observation in relation to him according to specific forms of federal statistical observation, mandatory for submission.

Screenshots can be evidence of the absence of a respondent from the list, provided that they contain certain data: the date and time of receipt of information from the Internet site, data about the person who displayed it on the screen and subsequently printed it, data about the software and computer equipment used, name of the site, belonging to the applicant. In this situation, screenshots can serve as supporting documents.

4) According to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, information on the average number of employees for the previous calendar year of the organization (individual entrepreneurs who hired employees during the specified period) is submitted no later than January 20 of the current year. Thus, until the individual entrepreneur has attracted hired workers to work, there is no need to submit a report on the average headcount.

2016 has prepared numerous changes in the field of taxation. They will not bypass those who are on the “simplified” tax system. Moreover, the innovations concern not only the simplified tax itself, but also other taxes and contributions that special regime residents are required to pay.

So, let’s look at the most important changes in tax legislation for entities on the simplified tax regime.

1. Tax rates

In accordance with amendments to the Tax Code (version effective from January 1, 2016), constituent entities of the Russian Federation will be able to independently set rates under the simplified tax system. It is worth saying that they had such a right before, but it only applied to payers with the object of taxation “income minus expenses.” Then the rate could be reduced from 15 to 5 percent. Now regions, at their discretion, can change rates under the simplified tax system with the object “income”. The rate can range from 1 to 6 percent.

For the relatively new subjects of the Russian Federation - Crimea and Sevastopol - the authorities decided to retain the right to establish a zero rate for payers of the simplified tax system for any taxable object. Moreover, tax rates may be different for different types of activities. In subsequent years, such an opportunity will not be provided. Let's present changes in tax rates under the simplified tax system for Crimea and Sevastopol in a visual table:

For individual entrepreneurs registered in 2016 and choosing a simplified taxation system, regional regulations may also provide benefits. Federal legislation allowed the establishment of a zero rate for those engaged in the provision of household services. Now this is allowed only for individual entrepreneurs working in the social, industrial or scientific fields.

The same changes have been adopted regarding the patent taxation system.

2. More companies will be able to use the simplification

As expected, the deflator coefficient, which is used to calculate the income limit under the simplified taxation system, has changed. If in 2015 it was 1.147, then in 2016 its size will increase to 1.329. Accordingly, the maximum amount of revenue that organizations can receive without losing the right to use the simplified tax system will be 79.74 million rubles in 2016. This is exactly the amount that will be obtained if you multiply the specified coefficient by 60 million marginal income.

From the beginning of 2017, organizations whose income for the first three quarters of 2016 will not exceed 59.805 million rubles will be able to switch to the simplified tax system. By the way, for organizations wishing to apply the simplified tax system since 2016, the similar limit was 51.615 million rubles.

3. Other changes regarding simplifiers

3.1 The deadline for payment of injury contributions may change

The bill, according to which insurance premiums for accidents will have to be paid by the 15th of each month, was adopted by the State Duma in the first reading, and it has every chance of becoming a new law in force. If the law is signed, the new rules will be in effect from January 1, 2016. Let us remind you that now organizations pay contributions along with the transfer of wages, which does not seem very convenient to legislators.

3.2 Fines for accounting violations will increase

Simplifiers, like other organizations, must keep accounting records. But now there are practically no fines for gross violations of record keeping. The reason for this is that the statute of limitations is too short - only two months. A bill is currently under consideration in the State Duma that would increase this period to two years and also expand the list of violations that are considered gross. Thus, if the bill is signed, the list of gross violations will be supplemented by the preparation of fictitious reports, registration of imaginary transactions, as well as maintaining accounts outside the accounting registers.

Fines for violations will also increase. Thus, for the first violation the fine will be from 5 to 10 thousand rubles, and for a repeated violation - from 10 to 20 thousand or disqualification for a period of 1 to 3 years.

3.3 The list of reasons for blocking an organization’s account has been expanded

Another bill provides for the right of tax inspectors to block the accounts of legal entities using the simplified tax system if they do not have an established electronic document management system with the tax inspectorate. It is expected that this will significantly increase the quality of control, since today many organizations submit reports in electronic form, but no one ensures that they receive letters from the tax office electronically.