Rate of income minus expenses. Simplified taxation system. Changes to the simplified tax system for the annual income limit

When choosing a preferential tax regime, an entrepreneur must take into account the simplified tax system rates 2017. Knowing them, you can calculate the approximate amount of tax based on the projected amounts of expenses and income and choose one of two objects of taxation. During 2016, there were rumors on the Internet that the interest rates on the simplified loan would be significantly reduced. The coming year brought no surprises: rates remained at the same level.

If the company has chosen the “Income” taxation type, then a 6% rate is used for all income received by the organization (from core and non-operating activities). Receipts are taken into account on the date when the money actually ended up in the cash register or in the organization's current account.

Important! Taxable income does not include credits and borrowings received, returned payments, or replenishment of a bank account by an individual entrepreneur from personal funds.

Tax transfers are made in advance based on the results of each quarter. The amount to be paid to the budget is calculated using the formula:

Tax = Income *0.06.

The rate may be lowered by the authorities of a constituent entity of the Russian Federation to a minimum value of 1% in order to develop the regional economy. For example, for 2017-2021. in Crimea and Sevastopol a preferential value of 4% has been established. Previously it was even lower and amounted to 3%.

The main advantage of the simplified tax system “Income” is the ability to deduct the following expenses from the quarterly tax amount:

• fixed payments for individual entrepreneurs;
• contributions for employees to the Pension Fund, FFOMS and Social Insurance Fund;
• sick leave for employees for the first three days of incapacity;
• employee payments for additional health insurance.

A reduction in the single tax on the listed types of expenses for a company or individual entrepreneur with employees is permissible by no more than 50%. For individual entrepreneurs without employees, there are no restrictions; the payment may be reset.

Commercial organizations and individual entrepreneurs registered in Moscow have the right to reduce the tax by the amount of the trade fee. The payment is reduced in addition to the insurance premiums previously taken into account. Firms registered outside the capital are not entitled to use the benefit.

Important! The rate of the simplified tax system “Income” 2017 in Moscow has been reduced for areas of activity: sports, social services, manufacturing, raising animals and plants.

The disadvantage of the simplified tax system “Income” is the difficulty of forecasting expenditure and revenue. If a company's costs in a particular quarter increased several times, but revenue remained unchanged, a single tax will turn out to be a heavy burden leading to losses.

Rates of the simplified tax system in 2017 for the “Income minus expenses” mode

For this type of special regime, the rate in 2017 was set at 15%. The tax base is calculated as the difference between the income of an organization or individual entrepreneur from all areas of activity and the expenses incurred.

Tax = (Income – Expenses)* 0.15.

In order for a company’s expenses to reduce the amount of single tax, they must be:

• economically justified;
• named in Art. 346.16 Tax Code of the Russian Federation;
• fully paid (this is confirmed by checks or bank statements);
• actually incurred (this is evidenced by acts of work performed, delivery notes, invoices).

For an object by region in 2017, prices may vary significantly. The authorities of a constituent entity of the Russian Federation have the right to reduce them to 5%. Thus, in the territory of the Republic of Crimea and Sevastopol the rate was reduced to 10%.

The simplified tax system at a rate of 15% has an important advantage - the amount of the single tax directly depends on the company’s net profit, so an organization or individual entrepreneur does not have the risk of “going into the red”, as with the “Income” object.

The disadvantage of the special regime is the need to confirm the fact of payment of expenses and receipt of their item. Two types of primary documents are required: checks (statements) and acts (invoices). If one of them is missing, the costs will not be deducted from the tax base.

Minimum tax under the simplified tax system “Income” in 2017

Beginning entrepreneurs often work “to zero” or at a loss. The simplified tax system formula for the object “Income minus expenses” allows for the possibility of a zero single tax if expenses exceed income. In fact, there is no such possibility: Art. 346.18 of the Tax Code of the Russian Federation establishes the concept of minimum tax.

The size of the budget payment is 1% of all income of a legal entity or individual entrepreneur: sales and not related to sales. The period for which the tax is calculated is one year.

If at the end of the calendar year it turns out that the company’s income is less than its expenses, it must transfer the minimum tax. If 1% of income is less than the amount of quarterly advance payments for the period, you need to pay the difference to the budget.

Important! In 2017, the same BCC was established for the minimum and “basic” taxes - 182 1 05 01021 01 1000 110.

An important aspect of the activities of enterprises under a special tax regime is the simplified tax system rate in 2017. Time will tell what changes await it in the future, as long as federal maximums and minimums remain at 2016 levels.

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Legislation makes changes to various areas of labor law in order to reform and increase the efficiency of business activities. In 2017, a variety of areas were affected - for example, features of accounting, reporting, etc. Among other innovations, a special tax regime has changed - simplified, the most popular among small businesses.

What awaits entrepreneurs working under the simplified tax system or planning to switch to or register under this tax system? Let's look at it in detail.

Briefly about the conditions of the simplified tax system-2017

A simplified tax regime in 2017 can be applied by individual entrepreneurs and organizations, for which a number of the following conditions will apply:

• annual income not exceeding 120 million rubles;
• fixed assets valued at no more than 150 million rubles;
• staff of no more than 100 people;
• participation in other companies should not exceed one fourth of the capital;
• maximum profit for switching to the simplified tax system - 90 million rubles;
• the activities of an individual entrepreneur or organization are not included in the list of restrictions provided for in Part 3 of Art. 346.12 of the Tax Code of the Russian Federation.

FOR YOUR INFORMATION! The given figures are valid without taking into account the deflator coefficient for 2017.

Two forms of the simplified tax system are still valid, differing in tax base:

• 15% (income minus expenses);
• 6% (income).

NOTE! A bill has been prepared for consideration that proposes to reduce the rates on these forms of taxation: to 3-8% instead of 15 and to 1-3% instead of 6.

For reporting purposes, it is necessary to maintain an Income and Expense Accounting Book (KUDiR), which does not need to be submitted, but at the end of the year, submit a reporting declaration to the tax authorities (no later than March 30 of the next year for organizations and April 30 for individual entrepreneurs).

There are 3 advance quarterly tax payments and one final payment based on the results of annual reporting.

What became different in 2017

Let us highlight the main changes that occurred in tax legislation regarding the simplified taxation system in 2017.

Changes in the transition to the simplified tax system

Individual entrepreneurs or organizations can switch to the simplified tax system from other forms of taxation, for example, from “imputation”; for this they need a special application submitted to the tax authorities on time.

1. The change affected income amounts, which the entrepreneur should not exceed to switch to the simplified tax system. Previously, in the 9 months preceding the transition to the “simplified” system from the beginning of the year, it was impossible to earn more than 45 million rubles. (excluding VAT and deflator coefficient). The deflator coefficient in force in 2016 was 1.329. Therefore, the real amount of income for the transition was limited to 45 million x 1.329 = 59 million 805 thousand rubles.

Now this limit has increased to 112.5 million rubles. – a fixed amount to which there is no need to apply a deflator coefficient, the relevance of which is “frozen” until 2020. That is, entrepreneurs will be able to switch to the simplified tax system with such an increased limit as early as 2018.

2. Another change related to the procedure for switching to the simplified tax system - deadlines, to which you need to notify about this. Usually the transition was carried out from the beginning of the new calendar year.

Now there are innovations: if the transition is made from UTII, you can switch to the “simplified” tax from the month in which you stopped paying tax under the “imputed tax”. Legislators regulated the deadline for submitting a notice of transition - no later than a month after the last payment of UTII (paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation).

Changes in maintaining the right to the simplified tax system

Legislation allows paying taxes under a simplified system only to those entrepreneurs and organizations whose income does not exceed a certain limit. If the profit received is greater than the figure specified in the law, then the businessman loses the right to the simplified tax system.

Previously, this amount was 60 million rubles, it had to be increased annually in accordance with the deflator coefficient, that is, in reality the figure was equal to 79,740,000 rubles.

In 2017, this limit increased to 150 million rubles, calculated from the beginning of the calendar year. If income at the end of the quarter or year exceeds this amount, then in the next quarter the right to the simplified tax system will disappear. The deflator, as in the case of the revenue limit, does not work.

Changes in valuation of fixed assets

It will not be possible to own assets worth more than the specified amount and still remain on the simplified tax system. Until 2017, the residual value of fixed assets, according to accounting results, could not be higher than 100 million rubles. This rule worked both for those using the simplified system and for those planning to switch to this system.

In 2017, legislators raised this bar to 150 million rubles.

Legal entities and individual entrepreneurs who have acquired large amounts of assets will not be able to remain in the simplified tax regime, starting from the quarter in which the established limit for the value of fixed assets was exceeded.

FOR YOUR INFORMATION! Legislators initially had plans to further increase the possible cost of fixed assets for “simplified” payers: the limit amount was called up to 1 billion rubles. But after assessing the prospects, officials came to the conclusion that at such a cost of fixed assets, tax revenues to the budget would decrease significantly, and the project was not adopted.

Adjustments to expense recognitions

Some rules for writing off certain costs as expenses have changed, which reduces the tax base. The amendments affected the following points:

• from now on controlled by the Federal Tax Service and its inspectorates ();
• mandatory payments can be made not only directly by taxpayers, but also by third parties (they cannot be recognized as expenses, but can be taken into account if the taxpayer was in debt to this third party);
• third-party assessment of employee qualifications, as well as its payment by the employer itself, can be taken into account as expenses.

Changes in the combination of tax systems

It is allowed to combine the simplified tax system with UTII. In this case, it was necessary to keep records separately for each tax system or distribute expenses proportionally.

From now on, the same scheme will work not only when combined with imputation, but also with the patent system: profits under these tax systems do not increase the tax base under the simplified tax system.

Changes for individual entrepreneurs when paying single tax and insurance premiums

The insurance premiums that the individual entrepreneur paid not for his employees, but for himself, reduced his tax base by a certain “fixed amount.” In fact, the figure was fixed only regarding the payment of contributions on income up to 300,000 rubles. in year. What was paid on income above this amount was no longer a fixed amount, since it varied depending on the amount of income.

2017 really fixed the amount of insurance premiums for individual entrepreneurs: you can reduce the tax on the simplified tax system for all insurance premiums paid “for yourself.”

New ledger form

The income and expense accounting book, which is required to be maintained on the simplified tax system, must comply with the new standards developed in Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.

1. In the new sample accounting book, another section has appeared where you need to reflect.
2. Printing for this book is optional if it is not used by the individual entrepreneur at all.
3. In the column concerning income (column 4 of section 1), since 2017 there is no need to reflect the profits of foreign companies controlled by the organization.

You need to keep the book in a new way from January 2017; there is no need to redo the old sample.

Minimum tax from now on without special BCC

Entrepreneurs working under the simplified tax system “Income minus expenses” paid the minimum tax according to a separate tax, which caused confusion with a different code for other payments.

Now the minimum tax will need to be paid according to the same BCC as the single tax, as well as arrears and/or penalties, namely 18210501021011000110.

Updated declaration

A declaration in the new form, approved by the Federal Tax Service, must be submitted for 2016. Deadlines for submission:

• for individual entrepreneurs - until May 3, 2017;
• for organizations - until March 31, 2017.

Changed points when filling out the declaration form:

• a separate section for payers of the simplified tax system under the “income” system, which reflects the trade fee;
• when the object of taxation is “income” in the declaration, you can now adjust the tax rate according to the simplified tax system (especially convenient for entrepreneurs who are subject to “tax holidays”);
• the new form does not contain taxation object codes that duplicate the names of sections;
• there is no longer a fixed and designated place for printing, since it is optional for use;
• The new declaration form has 6 sections.

REFERENCE!
The new form of the declaration is fixed by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99.

We summarize the changes in 2017 for the simplified tax system

Let's compare the innovations introduced into business practice regarding the simplified taxation system in comparison with last year. The changes that came into force on January 1, 2017 are shown in the table.

In the coming 2017, entrepreneurs applying the simplified tax regime will face many significant changes, from increasing the income limit for the transition and application of the simplified tax system to the introduction of online cash registers and new reporting forms. Let's look at all the innovations in table form in comparison with 2016.

The changes to the simplified tax system in 2017 promise to be numerous and quite serious. Amendments to the legislation will affect not only the simplified system, but also many related areas, in particular, changes in reporting forms to Rosstat and the Federal Tax Service, the introduction of new types of reports, changes in personnel records and much more. In order not to get confused about what has been and will be, let’s look at the changes in the form of a table.

* Without taking into account the deflator coefficient. The final amount of the maximum income for the transition and application of the simplified tax system in 2017 will be known after the approval of the deflator coefficient for 2017.

Source: SPS Consultant +

To learn how you can compare tax systems in order to legally reduce payments to the budget when doing business, read the article ". And for those who still have questions or those who want to get advice from a professional, we can offer a free consultation on taxation from 1C specialists:

Benefits of using the simplified tax system 2019

Simplified tax system, simplified tax system, simplified tax system - these are all the names of the most popular tax system among small and medium-sized businesses. The attractiveness of the simplified tax system is explained both by the low tax burden and the relative ease of accounting and reporting, especially for individual entrepreneurs.

In our service you can prepare a free notification of the transition to the simplified tax system (relevant for 2019)

The simplified system combines two different taxation options that differ in the tax base, tax rate and tax calculation procedure:

• USN Income,

Is it always possible to say that the simplified tax system is the most profitable and easiest taxation system for accounting? This question cannot be answered unequivocally, since it is possible that in your particular case the simplification will not be very profitable and not very simple. But we must admit that the simplified tax system is a flexible and convenient tool that allows you to regulate the tax burden of a business.

It is necessary to compare tax systems according to several criteria; we suggest briefly going through them, noting the features of the simplified tax system.

1. Amounts of payments to the state when conducting activities on the simplified tax system

We are talking here not only about payments to the budget in the form of taxes, but also about payments for pension, medical and social insurance of employees. Such transfers are called insurance premiums, and sometimes salary taxes (which is incorrect from an accounting point of view, but understandable for those who pay these contributions). amount on average to 30% of the amounts paid to employees, and individual entrepreneurs are required to transfer these contributions also for themselves personally.

Tax rates under the simplified system are significantly lower than the tax rates of the general taxation system. For the simplified tax system with the object “Income”, the tax rate is only 6%, and since 2016, regions have the right to reduce the tax rate on the simplified tax system for income to 1%. For the simplified tax system with the object “Income minus expenses,” the tax rate is 15%, but it can also be reduced by regional laws down to 5%.

In addition to the reduced tax rate, the simplified tax system for income has another advantage - the possibility of a single tax due to insurance premiums transferred in the same quarter. Legal entities and individual entrepreneurs-employers operating under this regime can reduce the single tax by up to 50%. Individual entrepreneurs without employees on the simplified tax system can take into account the entire amount of contributions, as a result of which, with small incomes, there may be no single tax to pay at all.

On the simplified tax system Income minus expenses, you can take into account the listed insurance premiums in expenses when calculating the tax base, but this calculation procedure also applies to other tax systems, so it cannot be considered a specific advantage of the simplified system.

Thus, the simplified tax system is undoubtedly the most profitable tax system for a businessman if taxes are calculated based on the income received. The simplified system may be less profitable, but only in some cases, compared to the UTII system for legal entities and individual entrepreneurs and relative to the cost of a patent for individual entrepreneurs.

We draw the attention of all LLCs to the simplified tax system - organizations can pay taxes only by non-cash transfer. This is a requirement of Art. 45 of the Tax Code of the Russian Federation, according to which the organization’s obligation to pay tax is considered fulfilled only after presentation of a payment order to the bank. The Ministry of Finance prohibits paying LLC taxes in cash. We recommend that you open a current account on favorable terms.

2. Labor-intensive accounting and reporting on the simplified tax system

Based on this criterion, the simplified tax system also looks attractive. Tax accounting in a simplified system is maintained in a special Book of Income and Expenses Accounting (KUDiR) for the simplified tax system (form, ). Since 2013, simplified legal entities have also kept accounting records; individual entrepreneurs do not have such an obligation.

So that you can try outsourcing accounting without any material risks and decide whether it suits you, we, together with the 1C company, are ready to provide our users with a month of free accounting services:

Reporting on the simplified tax system is represented by only one declaration, which must be submitted at the end of the year by March 31 for organizations and by April 30 for individual entrepreneurs.

For comparison, VAT payers, enterprises on the general tax system and UTII, as well as individual entrepreneurs on UTII submit returns quarterly.

We must not forget that under the simplified tax system, except for the tax period, i.e. calendar year, there are also reporting periods - the first quarter, half a year, nine months. Although the period is called a reporting period, based on its results it is not necessary to submit a declaration according to the simplified tax system, but it is necessary to calculate and pay advance payments according to the KUDiR data, which will then be taken into account when calculating the single tax at the end of the year (examples with calculations of advance payments are given at the end of the article).

3. Disputes between simplified taxation system payers and tax and judicial authorities

An infrequently taken into account, but significant advantage of the simplified tax system for income, is that in this case the taxpayer does not need to prove the validity and correct documentation of expenses. It is enough to record the income received in KUDiR and submit a declaration according to the simplified tax system at the end of the year, without worrying that, based on the results of a desk audit, arrears, penalties and fines may be accrued due to the non-recognition of certain expenses. When calculating the tax base under this regime, expenses are not taken into account at all.

For example, disputes with tax authorities over the recognition of expenses when calculating income taxes and the validity of losses bring businessmen even to the Supreme Arbitration Court (just such cases as tax authorities’ non-recognition of expenses for drinking water and toiletries in offices). Of course, taxpayers using the simplified tax system Income minus expenses must also confirm their expenses with correctly executed documents, but there is noticeably less debate about their validity. Closed, i.e. a strictly defined list of expenses that can be taken into account when calculating the tax base is given in Article 346.16 of the Tax Code of the Russian Federation.

Simplified people are also lucky in that they are not (except for VAT when importing goods into the Russian Federation), a tax that also provokes a lot of controversy and is difficult to administer, i.e. accrual, payment and return from the budget.

The simplified tax system leads to much less often. This system does not have audit risk criteria such as reporting losses when calculating income tax, a high percentage of expenses in an entrepreneur’s income when calculating personal income tax, and a significant share of VAT to be reimbursed from the budget. The consequences of an on-site tax audit for a business are not relevant to the topic of this article; we only note that for enterprises the average amount of additional assessments based on its results is more than one million rubles.

It turns out that the simplified system, especially the simplified tax system for income, reduces the risks of tax disputes and on-site audits, and this must be recognized as an additional advantage.

4. Possibility of work of simplified taxation system payers with taxpayers in other modes

Perhaps the only significant disadvantage of the simplified tax system is the limitation of the circle of partners and buyers to those who do not need to take into account input VAT. A counterparty working with VAT will most likely refuse to work with a simplified tax unless its VAT costs are offset by a lower price for your goods or services.

General information about the simplified tax system 2019

If you find the simplified system beneficial and convenient for yourself, we suggest that you familiarize yourself with it in more detail, for which we turn to the original source, i.e. Chapter 26.2 of the Tax Code of the Russian Federation. We will begin our acquaintance with the simplified tax system with who can still apply this taxation system.

Can apply simplified tax system in 2019

Taxpayers under the simplified tax system can be organizations (legal entities) and individual entrepreneurs (individuals), if they do not fall under a number of restrictions listed below.

An additional restriction applies to an already operating organization, which can switch to a simplified regime if, based on the results of 9 months of the year in which it submits a notice of transition to the simplified tax system, its income from sales and non-operating income did not exceed 112.5 million rubles. These restrictions do not apply to individual entrepreneurs.

• banks, pawnshops, investment funds, insurers, non-state pension funds, professional participants in the securities market, microfinance organizations;
• organizations with branches;
• state and budgetary institutions;
• organizations conducting and organizing gambling;
• foreign organizations;
• organizations - participants in production sharing agreements;
• organizations in which the share of participation of other organizations is more than 25% (with the exception of non-profit organizations, budgetary scientific and educational institutions and those in which the authorized capital consists entirely of contributions from public organizations of disabled people);
• organizations whose residual value of fixed assets is more than 150 million rubles.

They cannot apply the simplified tax system in 2019

Organizations and individual entrepreneurs also cannot apply the simplified tax system:

• producing excisable goods (alcohol and tobacco products, cars, gasoline, diesel fuel, etc.);
• extracting and selling minerals, except for common ones, such as sand, clay, peat, crushed stone, building stone;
• switched to a single agricultural tax;
• having more than 100 employees;
• those who did not report the transition to the simplified tax system within the time limits and in the manner prescribed by law.

The simplified tax system also does not apply to the activities of private notaries, lawyers who have established law offices, and other forms of legal entities.

To avoid a situation in which you cannot apply the simplified tax system, we recommend that you carefully select OKVED codes for individual entrepreneurs or LLCs. If any of the selected codes corresponds to the activities above, then the tax office will not allow reporting on it to the simplified tax system. For those who doubt their choice, we can offer a free selection of OKVED codes.

Object of taxation on the simplified tax system

A distinctive feature of the simplified tax system is the possibility for the taxpayer to voluntarily choose the object of taxation between “Income” and “Income reduced by the amount of expenses” (more often called “Income minus expenses”).

The taxpayer can make his choice between the objects of taxation “Income” or “Income minus expenses” annually, having previously notified the tax office before December 31 of his intention to change the object from the new year.

Note: The only limitation on the possibility of such a choice applies to taxpayers who are parties to a simple partnership agreement (or joint activity), as well as a property trust management agreement. The object of taxation under the simplified tax system for them can only be “Income minus expenses.”

Tax base for the simplified tax system

For the object of taxation “Income” the tax base is the monetary expression of income, and for the object “Income minus expenses” the tax base is the monetary expression of income reduced by the amount of expenses.

Articles 346.15 to 346.17 of the Tax Code of the Russian Federation specify the procedure for determining and recognizing income and expenses in this regime. The following are recognized as income under the simplified tax system:

• income from sales, i.e. revenue from the sale of goods, works and services of own production and previously purchased, and revenue from the sale of property rights;
• non-operating income specified in Art. 250 of the Tax Code of the Russian Federation, such as property received free of charge, income in the form of interest on loan agreements, credit, bank account, securities, positive exchange rate and amount differences, etc.

Expenses recognized under the simplified system are given in Art. 346.16 Tax Code of the Russian Federation.

Tax rates for the simplified tax system

The tax rate for the simplified tax system Income option is generally equal to 6%. For example, if you received income in the amount of 100 thousand rubles, then the tax amount will be only 6 thousand rubles. In 2016, regions received the right to reduce the tax rate on simplified taxation system Income to 1%, but not everyone enjoys this right.

The usual rate for the simplified taxation system “Income minus expenses” is 15%, but regional laws of constituent entities of the Russian Federation may reduce the tax rate to 5% to attract investment or develop certain types of activities. You can find out what rate is in force in your region at the tax office at your place of registration.

For the first time, registered individual entrepreneurs on the simplified tax system can receive, i.e. the right to work at a zero tax rate if a corresponding law has been adopted in their region.

Which object to choose: simplified taxation system Income or simplified taxation system Income minus expenses?

There is a fairly conditional formula that allows you to show at what level of expenses the amount of tax on the simplified tax system for Income will be equal to the amount of tax on the simplified tax system for Income minus expenses:

Income*6% = (Income - Expenses)*15%

In accordance with this formula, the amount of the simplified tax system will be equal when expenses amount to 60% of income. Further, the greater the expenses, the less tax will be payable, i.e. with equal incomes, the simplified tax system Income minus expenses option will be more profitable. However, this formula does not take into account three important criteria that can significantly change the calculated tax amount.

1. Recognition and accounting of expenses for calculating the tax base on the simplified tax system Income minus expenses:

Expenses for the simplified tax system Income minus expenses must be properly documented. Unconfirmed expenses will not be taken into account when calculating the tax base. To confirm each expense, you must have a document confirming its payment (such as a receipt, account statement, payment order, cash receipt) and a document confirming the transfer of goods or the provision of services and performance of work, i.e. invoice for transfer of goods or act for services and works;

Closed list of expenses. Not all expenses, even correctly documented and economically justified, can be taken into account. A strictly limited list of expenses recognized for the simplified tax system Income minus expenses is given in Art. 346.16 Tax Code of the Russian Federation.

Special procedure for recognizing certain types of expenses. So, in order for the simplified tax system Income minus expenses to take into account the costs of purchasing goods intended for further sale, it is necessary not only to document the payment of these goods to the supplier, but also to sell them to your buyer (Article 346.17 of the Tax Code of the Russian Federation).

Important point- sales do not mean the actual payment for the goods by your buyer, but only the transfer of the goods into his ownership. This issue was considered in Resolution of the Supreme Arbitration Court of the Russian Federation No. 808/10 dated June 29. 2010, according to which “... it does not follow from tax legislation that the condition for including the cost of purchased and sold goods in expenses is their payment by the buyer.” Thus, in order to offset the costs of purchasing a product intended for further sale, the simplifier must pay for this product, capitalize it and sell it, i.e. transfer ownership to its buyer. The fact that the buyer paid for this product will not matter when calculating the tax base on the simplified tax system Income minus expenses.

Another difficult situation is possible if you received an advance payment from your buyer at the end of the quarter, but did not have time to transfer the money to the supplier. Let’s assume that a trading and intermediary company using the simplified tax system received an advance payment in the amount of 10 million rubles, of which 9 million rubles. must be transferred to the supplier for the goods. If for some reason you did not have time to pay the supplier in the reporting quarter, then based on its results you must pay an advance payment based on the income received in the amount of 10 million rubles, i.e. 1.5 million rubles (at the usual rate of 15%). Such an amount can be significant for the simplified taxation system payer, who works with the buyer’s money. In the future, after proper registration, these expenses will be taken into account when calculating the single tax for the year, but the need to pay such amounts at once may become an unpleasant surprise.

2. Possibility to reduce the single tax on the simplified tax system Income from paid insurance premiums. It was already said above that in this mode the single tax itself can be reduced, and in the simplified taxation system Income minus expenses, insurance premiums can be taken into account when calculating the tax base.

✐Example ▼

3. Reducing the regional tax rate for the simplified tax system Income minus expenses from 15% to 5%.

If your region adopted a law establishing a differentiated tax rate for taxpayers using the simplified tax system in 2019, then this will be a plus in favor of the simplified tax system Income minus expenses option, and then the level of expenses may be even less than 60%.

✐Example ▼

The procedure for switching to the simplified tax system

Newly registered business entities (individual entrepreneurs, LLCs) can switch to the simplified tax system by submitting their application no later than 30 days from the date of state registration. Such a notification can also be submitted to the tax office immediately along with documents for registering an LLC or registering an individual entrepreneur. Most inspectorates request two copies of the notification, but some Federal Tax Service Inspectors require three. One copy will be given back to you with a tax office stamp.

If, at the end of the reporting (tax) period in 2019, the taxpayer’s income on the simplified tax system exceeded 150 million rubles, then he loses the right to use the simplified system from the beginning of the quarter in which the excess was made.

In our service you can prepare a free notification of the transition to the simplified tax system (relevant for 2019):

Already operating legal entities and individual entrepreneurs can switch to the simplified tax system only from the beginning of the new calendar year, for which they must submit a notification no later than December 31 of the current year (notification forms are similar to those indicated above). As for UTII payers who have stopped conducting a certain type of activity on imputation, they can submit an application for the simplified tax system within a year. The right to such a transition is given by paragraph 2 of paragraph 2 of Article 346.13 of the Tax Code of the Russian Federation.

Single tax for simplified tax system 2019

Let's figure out how taxpayers should calculate and pay tax using the simplified tax system in 2019. The tax paid by simplifiers is called single. The single tax replaces the payment of income tax, property tax, etc. for enterprises. Of course, this rule is not without exceptions:

• VAT must be paid to simplifiers when importing goods into the Russian Federation;
• Enterprises must also pay property tax using the simplified tax system if this property, according to the law, will be valued at cadastral value. In particular, since 2014, such a tax must be paid by enterprises that own retail and office space, but so far only in those regions where the relevant laws have been adopted.

For individual entrepreneurs, the single tax replaces personal income tax on business activities, VAT (except for VAT on imports into the territory of the Russian Federation) and property tax. Individual entrepreneurs can receive an exemption from paying tax on property used in business activities if they submit a corresponding application to their tax office.

Tax and reporting periods on the simplified tax system

As we have already discussed above, the calculation of the single tax differs between the simplified tax system Income and the simplified tax system Income minus expenses in their rate and tax base, but they are the same for them.

The tax period for calculating tax on the simplified tax system is the calendar year, although this can only be said conditionally. The obligation to pay tax in installments or advance payments arises at the end of each reporting period, which is a quarter, half a year and nine months of a calendar year.

The deadlines for paying advance payments for the single tax are as follows:

• based on the results of the first quarter - April 25;
• based on the results of the half year - July 25;
• based on the results of nine months - October 25.

The single tax itself is calculated at the end of the year, taking into account all quarterly advance payments already made. Deadline for paying tax on the simplified tax system at the end of 2019:

• until March 31, 2020 for organizations;
• until April 30, 2020 for individual entrepreneurs.

For violation of the terms of payment of advance payments, a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation is charged for each day of delay. If the single tax itself is not transferred at the end of the year, then in addition to the penalty, a fine of 20% of the unpaid tax amount will be imposed.

Calculation of advance payments and single tax on the simplified tax system

Calculated based on a single tax, increasing, i.e. summing up the total from the beginning of the year. When calculating the advance payment based on the results of the first quarter, you must multiply the calculated tax base by the tax rate, and pay this amount by April 25.

When calculating the advance payment based on the results of the six months, you need to multiply the tax base received based on the results of 6 months (January-June) by the tax rate, and from this amount subtract the advance payment already paid for the first quarter. The balance must be transferred to the budget by July 25.

The calculation of an advance for nine months is similar: the tax base calculated for 9 months from the beginning of the year (January-September) is multiplied by the tax rate and the resulting amount is reduced by advances already paid for the previous three and six months. The remaining amount must be paid by October 25.

At the end of the year, we will calculate a single tax - we multiply the tax base for the entire year by the tax rate, subtract all three advance payments from the resulting amount and make the difference by March 31 (for organizations) or April 30 (for individual entrepreneurs).

Tax calculation for simplified tax system Income 6%

A special feature of calculating advance payments and the single tax on the simplified tax system for income is the ability to reduce calculated payments by the amount of insurance premiums transferred in the reporting quarter. Enterprises and individual entrepreneurs with employees can reduce tax payments by up to 50%, but only within the limits of contributions. Individual entrepreneurs without employees can reduce tax on the entire amount of contributions, without the 50% limit.

✐Example ▼

Individual entrepreneur Alexandrov on the simplified tax system Income, who has no employees, received an income of 150,000 rubles in the 1st quarter. and paid insurance premiums for himself in the amount of 9,000 rubles in March. Advance payment in 1 quarter. will be equal to: (150,000 * 6%) = 9,000 rubles, but it can be reduced by the amount of contributions paid. That is, in this case the advance payment is reduced to zero, so there is no need to pay it.

In the second quarter, an income of 220,000 rubles was received, a total for the six months, i.e. from January to June, the total income was 370,000 rubles. The entrepreneur also paid insurance premiums in the second quarter in the amount of 9,000 rubles. When calculating the advance payment for the six months, it must be reduced by the contributions paid in the first and second quarters. Let's calculate the advance payment for six months: (370,000 * 6%) - 9,000 - 9,000 = 4,200 rubles. The payment was transferred on time.

The entrepreneur’s income for the third quarter amounted to 179,000 rubles, and he paid 10,000 rubles in insurance premiums in the third quarter. When calculating the advance payment for nine months, we first calculate all income received since the beginning of the year: (150,000 + 220,000 + 179,000 = 549,000 rubles) and multiply it by 6%.

The amount received, equal to 32,940 rubles, will be reduced by all paid insurance premiums (9,000 + 9,000 + 10,000 = 28,000 rubles) and by advance payments transferred at the end of the second quarter (4,200rubles). In total, the amount of the advance payment at the end of nine months will be: (32,940 - 28,000 - 4,200 = 740 rubles).

By the end of the year, IP Alexandrov earned another 243,000 rubles, and his total annual income amounted to 792,000 rubles. In December, he paid the remaining amount of insurance premiums 13,158 rubles*.

*Note: according to the rules for calculating insurance premiums in force in 2019, individual entrepreneurs’ contributions for themselves amount to 36,238 rubles. plus 1% of income exceeding 300 thousand rubles. (792,000 - 300,000 = 492,000 * 1% = 4920 rub.). At the same time, 1% of income can be paid at the end of the year, until July 1, 2020. In our example, the individual entrepreneur paid the entire amount of contributions in the current year in order to be able to reduce the single tax at the end of 2019.

Let's calculate the annual single tax of the simplified tax system: 792,000 * 6% = 47,520 rubles, but during the year advance payments (4,200 + 740 = 4,940 rubles) and insurance premiums (9,000 + 9,000 + 10,000 + 13) were paid 158 = 41,158 rub.).

The amount of the single tax at the end of the year will be: (47,520 - 4,940 - 41,158 = 1,422 rubles), that is, the single tax was almost completely reduced due to insurance premiums paid for oneself.

Tax calculation for the simplified tax system Income minus expenses 15%

The procedure for calculating advance payments and tax under the simplified tax system Income minus expenses is similar to the previous example with the difference that income can be reduced by expenses incurred and the tax rate will be different (from 5% to 15% in different regions). In addition, insurance premiums do not reduce the calculated tax, but are taken into account in the total amount of expenses, so there is no point in focusing on them.

✐Example  ▼

Let's enter the quarterly income and expenses of the company Vesna LLC, operating under the simplified tax system Income minus expenses, into the table:

Advance payment based on the results of the 1st quarter: (1,000,000 - 800,000) *15% = 200,000*15% = 30,000 rubles. The payment was paid on time.

Let's calculate the advance payment for the six months: income on an accrual basis (1,000,000 + 1,200,000) minus expenses on an accrual basis (800,000 +900,000) = 500,000 *15% = 75,000 rubles minus 30,000 rubles. (advance payment paid for the first quarter) = 45,000 rubles, which were paid before July 25.

The advance payment for 9 months will be: income on an accrual basis (1,000,000 + 1,200,000 + 1,100,000) minus expenses on an accrual basis (800,000 +900,000 + 840,000) = 760,000 * 15% = 114,000 rubles. Let us subtract from this amount the advance payments paid for the first and second quarters (30,000 + 45,000) and get an advance payment for 9 months equal to 39,000 rubles.

To calculate the single tax at the end of the year, we sum up all income and expenses:

income: (1,000,000 + 1,200,000 + 1,100,000 + 1,400,000) = 4,700,000 rubles

expenses: (800,000 +900,000 + 840,000 + 1,000,000) = 3,540,000 rubles.

We calculate the tax base: 4,700,000 - 3,540,000 = 1,160,000 rubles and multiply by the tax rate of 15% = 174 thousand rubles. We subtract the advance payments paid from this figure (30,000 + 45,000 + 39,000 = 114,000), the remaining amount of 60 thousand rubles will be the amount of the single tax payable at the end of the year.

For taxpayers using the simplified tax system Income minus expenses, there is also an obligation to calculate the minimum tax in the amount of 1% of the amount of income received. It is calculated only at the end of the year and is paid only in the case when the tax accrued in the usual manner is less than the minimum or is absent altogether (if a loss is received).

In our example, the minimum tax could have been 47 thousand rubles, but Vesna LLC paid a total single tax of 174 thousand rubles, which exceeds this amount. If the single tax for the year, calculated in the above way, turned out to be less than 47 thousand rubles, then the obligation to pay the minimum tax would arise.

The simplified taxation system (STS) implies a special procedure for paying taxes and is aimed at small and medium-sized businesses. But when deciding to switch from the general taxation regime to the simplified tax system, entrepreneurs must take into account some important criteria.

Organizations listed in, in particular:

• organizations with branches;
• 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, extraction and sale of minerals, with the exception of commonly used ones;
• organizations involved in organizing and conducting gambling;
• notaries engaged in private practice, lawyers who have established law offices, as well as other forms of legal entities;
• organizations that are parties to production sharing agreements;
• organizations and individual entrepreneurs that have switched to Unified Agricultural Tax;
• organizations in which the share of participation of other organizations is more than 25% (does not apply to some organizations);
• organizations and individual entrepreneurs whose average number of employees for the tax (reporting) period exceeds 100 people;
• organizations with a residual value of fixed assets exceeding 100 million rubles;
• state and budgetary institutions;
• foreign organizations;
• organizations and individual entrepreneurs who did not notify about the transition to the simplified tax system within the time limits established by paragraphs 1 and 2 of Art. 346.13 Tax Code of the Russian Federation;
• microfinance organizations;
• private employment agencies.

The presence of a separate unit does not prevent the use of the simplified tax system, although such a restriction was in force until 2016.

There are several differences between a branch and a separate division:

• a branch is a type of separate division;
• in the Unified State Register of Legal Entities, a branch is called a branch;
• at the branch checkpoint, the 5th and 6th digits have the meaning 02, 03 or 43. At the checkpoint of other branch offices, the 5th and 6th digits have the meaning: 04, 05 or 44 (if this is a representative office), 31, 32 or 45 (if this is a regular separate division);
• The tax branch itself registers for tax purposes based on information from the Unified State Register of Legal Entities. The organization reports its separate division to the Federal Tax Service using form No. S-09-3-1.

USN: taxes

“Upraschentsy” are exempt from a number of taxes.

Organizations are exempt from paying:

• corporate income tax, with the exception of tax paid on income from dividends and certain types of debt obligations;
• property tax for organizations (however, the obligation to pay property tax has been established in relation to real estate objects, the tax base for which is determined as their cadastral value);

Individual entrepreneurs are exempt from paying:

• Personal income tax in relation to income from business activities;
• property tax for individuals (on property used in business activities);
• VAT (with the exception of VAT paid when importing goods at customs, as well as when executing a simple partnership agreement or a property trust management agreement).

When applying the simplified tax system, one tax is paid. You can choose one of two tax percentage options - 6% or 15%, depending on what is most beneficial for a particular organization.

Option 1: object of taxation “income”

The tax rate is 6%. The tax is calculated based on the amount of income received during the reporting period. When calculating the payment for the 1st quarter, income for the quarter is taken, for the half-year - income for the half-year, etc.

Option 2: object of taxation “income minus expenses”

The tax rate is 15%. When calculating the tax, the amount of income is reduced by the amount of expenses that are taken into account under the simplified tax system. Tax is calculated on the difference received at the established rate of 15%. Subjects of the Russian Federation can establish differentiated tax rates from 5 to 15%.

Conditions for the transition to the simplified tax system

• timely submitted application for transition to the simplified tax system;
• compliance with the quantitative and cost limits of the indicators of transition to the simplified tax system - the amount of income, the cost of fixed assets, the number of employees.

Simplified tax system in 2017: changes

From January 1, 2017, significant changes to the simplified tax system come into force. Natalya Gorbova, head of tax accounting and reporting training, talks about the quantitative and cost indicators for switching to the simplified tax system from 2017 and compares them with the limits for working on the simplified tax system in 2016.