According to a simplified system for. The procedure for applying the simplified taxation system

Payers of the single tax are organizations and individual entrepreneurs that have switched to a simplified taxation system and apply it in the manner established by Chapter. 26.2 Tax Code of the Russian Federation.

2.1. Organizations

Organizations are legal entities formed in accordance with the legislation of the Russian Federation, as well as foreign legal entities, companies and other corporate entities with civil legal capacity, created in accordance with the legislation of foreign states, international organizations, their branches and representative offices established on the territory of the Russian Federation. Federation (Article 11 of the Tax Code of the Russian Federation).

A legal entity is an organization that has separate property in ownership, economic management or operational management and is liable for its obligations with this property, can, in its own name, acquire and exercise property and personal non-property rights, bear responsibilities, be a plaintiff and defendant in court (clause 1 Article 48 of the Civil Code of the Russian Federation). has an independent balance or estimate.

Thus, subject to the conditions and restrictions provided for in paragraphs 2 and 3 of Art. 346.12 of the Tax Code of the Russian Federation, foreign and non-profit organizations have the right to apply a simplified taxation system on a common basis with commercial organizations and individual entrepreneurs.

In addition, in accordance with paragraph 4 of Art. 346.12 of the Tax Code of the Russian Federation, taxpayers transferred for one or more types of business activities to the taxation system in the form of a single tax on imputed income for certain types of activities have the right to apply a simplified taxation system in relation to other types of business activities carried out by them. At the same time, established ch. 26.2 of the Tax Code of the Russian Federation, restrictions on the transition to a simplified taxation system (the amount received by organizations for 9 months of the year preceding the year from which the transition to a simplified taxation system was made, sales income; the number of employees and the cost of fixed assets and intangible assets) are determined in relation to such taxpayers based on all types of business activities they carry out.

Not all organizations have the right to apply a simplified taxation system:

1) organizations with branches and representative offices.

A representative office is a separate division of a legal entity located outside its location, which represents the interests of the legal entity and protects them (Article 55 of the Civil Code of the Russian Federation).

A branch is a separate division of a legal entity located outside its location and performing all or part of its functions, including the functions of a representative office.

Representative offices and branches are legal entities. They are endowed with property by the legal entity that created them and act on the basis of the provisions approved by it.

Representative offices and branches must be indicated in the constituent documents of the legal entity that created them.

A separate division of an organization is any division territorially isolated from it, at the location of which stationary workplaces are equipped (places created for a period of more than one month) (Article 11 of the Tax Code of the Russian Federation).

The right to switch to a simplified taxation system is not granted to organizations that have separate divisions that are legal entities, endowed with property, as well as the functions of branches and representative offices and indicated as such in the constituent documents of the organizations that created them.

Organizations that have other separate divisions have the right to apply a simplified taxation system on a general basis;

3) insurers.

Relations between persons carrying out activities in the field of insurance business, or with their participation, relations in the implementation of state supervision over the activities of insurance business entities, as well as other relations related to the organization of the insurance business, are regulated by the Law of the Russian Federation of November 27, 1992 No. 4015-1 “On the organization of insurance business in the Russian Federation” (hereinafter referred to as Law No. 4015-1).

Participants in the relations regulated by this Law are, in particular, insurance organizations (insurers), insurance agents and insurance brokers.

Insurers are legal entities created in accordance with the legislation of the Russian Federation to carry out insurance, reinsurance, mutual insurance and who have received licenses in the manner prescribed by this Law (Article 6 of Law No. 4015-1).

Insurance agents are citizens of the Russian Federation carrying out their activities on the basis of a civil contract, or Russian legal entities (commercial organizations) representing the insurer in relations with the insured on behalf of the insurer in accordance with the powers granted, and insurance brokers are citizens of the Russian Federation registered in the manner established by the legislation of the Russian Federation as individual entrepreneurs, or Russian legal entities (commercial organizations) representing the policyholder in relations with the insurer on behalf of the policyholder or carrying out intermediary activities on their own behalf to provide services related to the conclusion of insurance contracts or reinsurance contracts (Article 8 of Law No. 4015-1).

Under a contract of agency, one party (the attorney) undertakes to perform certain legal actions on behalf and at the expense of the other party (the principal). The rights and obligations under a transaction completed by an attorney arise directly from the principal (Article 971 of the Civil Code of the Russian Federation).

Under an agency agreement, one party (agent) undertakes, for a fee, to perform legal and other actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal or on behalf and at the expense of the principal (Article 1005 of the Civil Code of the Russian Federation).

Under a transaction made by an agent with a third party on his own behalf and at the expense of the principal, the agent acquires rights and becomes obligated, even if the principal was named in the transaction or entered into direct relations with the third party for the execution of the transaction. In a transaction concluded by an agent with a third party on behalf and at the expense of the principal, the rights and obligations arise directly from the principal.

Activities carried out by insurance agents (Russian organizations and individual entrepreneurs) and insurance brokers (Russian organizations and individual entrepreneurs) on the basis of mandate agreements or agency agreements concluded with insurers (policyholders) should be considered as auxiliary activities in the field of insurance business, and the insurance agents themselves and insurance brokers - as intermediaries (trusted representatives) in legal relations between insurers and policyholders.

Considering that auxiliary activities in the field of insurance Ch. 26.2 of the Tax Code of the Russian Federation is not classified as a type of business activity that is not subject to the simplified taxation system; insurance agents acting on behalf and on behalf of insurers, as well as insurance brokers acting on their own behalf and on behalf of insurers (policyholders), have the right to switch to a simplified taxation system on a common basis with other taxpayers;

4) non-state pension funds;

5) investment funds;

6) professional participants in the securities market.

The specifics of the creation and activities of professional participants in the securities market are regulated by Federal Law No. 39-FZ of April 22, 1996 “On the Securities Market” (hereinafter referred to as Law No. 39-FZ).

7) pawnshops;

8) organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of common minerals.

Excise goods include the goods listed in clause 1 of Art. 181 Tax Code of the Russian Federation.

Mineral resources include products of the mining industry and quarrying, contained in mineral raw materials (rock, liquid and other mixtures) actually mined (extracted) from the subsoil (waste, losses), the first in quality corresponding to the state standard of the Russian Federation, industry standard, regional standard, international standard, and in the absence of the above standards for a separately mined mineral - the standard of the organization (enterprise).

Common minerals include minerals included in regional lists of common minerals, determined by government bodies of the Russian Federation in the field of regulation of subsoil use relations jointly with the constituent entities of the Russian Federation (Article 3 of the Law of the Russian Federation of February 21, 1992 No. 2395-1 “On Subsoil” );

9) organizations and individual entrepreneurs involved in the gambling business;

10) notaries engaged in private practice;

11) organizations and individual entrepreneurs who are parties to production sharing agreements.

In accordance with Art. 2 of the Federal Law of December 30, 1995 No. 225-FZ “On Production Sharing Agreements”, a production sharing agreement is an agreement according to which the Russian Federation provides a business entity (investor) on a reimbursable basis and for a certain period of time with exclusive rights to searches, exploration, and extraction of mineral raw materials in the subsoil area specified in the agreement, and to carry out related work, and the investor undertakes to carry out the above work at his own expense and at his own risk. The agreement defines all the necessary conditions related to the use of subsoil, including the conditions and procedure for the division of produced products between the parties to the agreement in accordance with the provisions of this Law;

12) organizations and individual entrepreneurs that have switched to a taxation system for agricultural producers (unified agricultural tax) in accordance with Chapter. 26.1 Tax Code of the Russian Federation;

13) organizations in which the share of direct participation of other organizations is more than 25%. This restriction does not apply to organizations whose authorized capital consists entirely of contributions from public organizations of disabled people, if the average number of disabled people among their employees is at least 50%, and their share in the wage fund is at least 25%.

In accordance with Art. 48 of the Civil Code of the Russian Federation, in connection with participation in the formation of the property of a legal entity, its founders (participants) may have rights of obligation in relation to this legal entity or real rights to its property. Legal entities in respect of which their participants have rights of obligations include business partnerships and societies, production and consumer cooperatives. Legal entities to whose property their founders have ownership or other proprietary rights include state and municipal unitary enterprises, as well as owner-financed institutions. Legal entities in respect of which their founders (participants) do not have property rights include public and religious organizations (associations), charitable and other foundations, associations of legal entities (associations and unions).

Commercial organizations with authorized (share) capital divided into shares (contributions) of founders (participants) include business partnerships and companies. Property created through the contributions of founders (participants), as well as produced and acquired by a business partnership or company in the course of its activities, belongs to it by right of ownership (Article 66 of the Civil Code of the Russian Federation).

A unitary enterprise is a commercial organization that is not endowed with the right of ownership to the property assigned to it by the owner.

Unlike business partnerships and companies, the property of a municipal unitary enterprise belongs to it by the right of economic management, is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise (Clause 1, Article 113 of the Civil Code of the Russian Federation, Art. .2 Federal Law of November 14, 2002 No. 161-FZ “On State and Municipal Unitary Enterprises”).

The founder of a municipal unitary enterprise is a municipal entity (Article 8 of the Federal Law of November 14, 2002 No. 161-FZ). Municipal enterprises and organizations are part of municipal property (clause 1, article 29 of the Federal Law of August 28, 1995 No. 154-FZ “On the general principles of organizing local self-government in the Russian Federation”). Local government bodies manage municipal property and exercise, on behalf of the municipality, the rights of the owner in relation to property included in the municipal property.

Municipal formations include an urban, rural settlement, several settlements united by a common territory, part of a settlement, other populated territory, within which local self-government is exercised, there is municipal property, a local budget and elected bodies of local self-government.

Taking into account the fact that a municipal entity cannot be recognized as an organization in the sense in which Art. 11 of the Tax Code of the Russian Federation uses this term, and the property of a municipal unitary enterprise is not distributed among deposits (shares, shares); these organizations have the right to apply a simplified taxation system.

For similar reasons, this right also applies to state unitary enterprises.

When taking into account restrictions on the use of the simplified tax system, it is necessary to take into account the fact of reorganization of a legal entity. According to Art. 57 of the Civil Code of the Russian Federation, reorganization of a legal entity can take place in the form of merger, accession, division, separation and transformation, in which, in addition to merger, a new legal entity is created. If the sole founder of a newly created organization is a reorganized legal entity and its direct participation in this organization is 100%, such an organization does not have the right to apply the simplified tax system even if the reorganized legal entity has a notification of the right to switch to the simplified tax system. An organization formed as a result of a merger also cannot switch to the simplified tax system, since the total share of participation of other organizations in it will be 100%.

The conditions necessary for the application of the simplified taxation system (with the exception of the conditions mentioned in clauses 15 and 16 of clause 3 of Article 346.12 of the Tax Code of the Russian Federation) must be met by taxpayers on the date of filing the application for transition to the simplified tax system and during the period of application.

14) organizations and individual entrepreneurs whose average number of employees for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people.

In order to transition to a simplified taxation system and its further application, the average number of employees hired by taxpayers is determined by them as of October 1 of the year in which such taxpayers submit an application for the transition to a simplified taxation system, and then based on the results of each reporting (tax) period according to single tax in relation to the Procedure for filling out and submitting unified forms of federal state statistical observation, approved by Rosstat Resolution No. 50 of November 3, 2004;

15) organizations whose residual value of fixed assets and intangible assets, determined in accordance with the legislation of the Russian Federation on accounting, exceeds 100 million rubles.

The residual value of fixed assets and intangible assets is determined by taxpayer organizations as of the 1st day of the month in which they submitted an application for transition to a simplified taxation system, and then based on the results of each reporting (tax) period for a single tax.

As for taxpayers who received an exemption from fulfilling obligations to pay VAT during the period of application of the general taxation regime, it should be noted that clauses 2 and 3 of Art. 346.12 of the Tax Code of the Russian Federation establishes an exhaustive list of conditions and restrictions, failure to comply with which taxpayers are deprived of the right to use the simplified taxation system.

Exemption from taxpayers' obligations to pay VAT Ch. 26.2 of the Tax Code of the Russian Federation does not include such conditions and restrictions.

In this regard, taxpayers who have such an exemption on the date of transition to the simplified taxation system have the right to apply this special tax regime on the same basis as other taxpayers.

Currently, the activities of private detectives and private security guards are regulated by the Law of the Russian Federation of March 11, 1992 No. 2487-1 “On private detective and security activities in the Russian Federation” (hereinafter referred to as the Law).

Private detective (detective) and security activities are defined as the provision of services on a paid contractual basis to individuals and legal entities by enterprises that have a special permit (license) from internal affairs bodies in order to protect the legal rights and interests of their clients.

A private detective is recognized as a citizen of the Russian Federation who, in accordance with the procedure established by law, has received a license for private detective activities and performs the services listed in part two of Article 3 of the Law. In accordance with Article 11 of the Law, the provision of security services listed in part three of Article 3 of this Law is permitted only to enterprises specifically established for their implementation.

In accordance with paragraph 1 of Article 17 of the Federal Law of 08.08.2001 No. 128-FZ “On licensing of certain types of activities,” non-state (private) security activities and non-state (private) detective activities are subject to licensing

According to Art. 11 and 346.12 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs carrying out non-state (private) detective activities on the basis of a license, as well as organizations carrying out non-state (private) security activities on the basis of a license, have the right to apply a simplified taxation system on a general basis.

Let us summarize the data on payers who cannot apply the simplified tax system:

2.2. Entrepreneurs and lawyers

Individual entrepreneurs are individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity, as well as private notaries, lawyers who have established law offices.

In accordance with Article 1 of the Federal Law of May 31, 2002 No. 63-FZ “On advocacy and the legal profession in the Russian Federation” (hereinafter referred to as Law No. 63-FZ), advocacy is qualified legal assistance provided on a professional basis by persons who have received the status a lawyer in the manner established by this Law, to individuals and legal entities in order to protect their rights, freedoms and interests, as well as ensure access to justice.

According to Article 15 of Law No. 63-FZ, the certificate issued to the applicant by the qualification commission is the only document confirming the status of a lawyer. In accordance with Article 21 of Law No. 63-FZ, a lawyer who decides to practice law individually establishes a law office, which is not a legal entity.

Lawyers who have established law offices are equated for the purposes of the Tax Code to individual entrepreneurs in accordance with the amendments made to Article 11 of Part One by subparagraph “a” of paragraph 1 of Article 3 of the Federal Law of December 23, 2003 No. 185-FZ “On Amendments to Legislative Acts of the Russian Federation”. Federation in terms of improving the procedures for state registration and registration of legal entities and individual entrepreneurs.”

Lawyers who established law offices before January 1, 2004 and during 2004 have the right to switch to the simplified tax system by submitting an application to the tax authorities in the manner prescribed by paragraph 1 of Article 346.13 of the Tax Code of the Russian Federation.

Lawyers who established law offices after January 1, 2005 have the right, on the basis of paragraph 2 of Art. 346.13 of the Tax Code of the Russian Federation, as newly registered individual entrepreneurs, submit an application for transition to the simplified tax system simultaneously with the submission of an application for registration with the tax authorities. In this case, they have the right to apply the simplified tax system from the moment of registration with the tax authorities as lawyers who have established law offices.

Lawyers who have established a law office enter into a partnership agreement with each other. A law office cannot be transformed into a commercial organization or any other non-profit organization, with the exception of cases of transformation of a law office into a college of lawyers (Article 23 of Law No. 63-FZ).

Law No. 63-FZ does not recognize the activities of law offices as entrepreneurial activities, and the law offices themselves are not classified as legal entities (organizations), and the simplified taxation system does not apply to them.

Individual entrepreneurs have the right to switch to a simplified taxation system regardless of the amount of income they received from business activities during the above period of time.

In accordance with Art. 2 of Law No. 39-FZ, professional participants in the securities market are only legal entities that carry out the types of activities listed in Chapter 2 of this Law.

Based on this, individual entrepreneurs who, on the basis of documents issued to them by tax authorities confirming their state registration in this capacity, carry out activities aimed at generating income from transactions for the purchase and sale of securities on the exchange and over-the-counter securities markets, have the right to apply a simplified tax system on on common grounds with other taxpayers

2.3. Non-profit organizations

For non-profit organizations, the right to use a simplified taxation system, previously contested by the tax authorities, is legally established

Non-profit organizations are not subject to restrictions on the share of participation of other organizations. Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 12, 2004 No. 3114/04 established that under the direct participation of other organizations for the purpose of applying paragraph 14, 3 of Art. 346.12 of the Tax Code of the Russian Federation should be understood as participation (contribution) in the formation of property (authorized capital) of the organization. Moreover, in this case we mean only that organization whose authorized (share) capital is divided into shares (contributions) of founders (participants).

Federal Law No. 7-FZ of January 12, 1996 “On Non-Profit Organizations” does not provide for the possibility of determining the shares of founders when establishing non-profit organizations, as well as the size of the share contributed by each of the founders in value form. The creation of a non-profit organization does not entail the formation of an authorized capital. Therefore, the concept of “direct participation share” is not applicable to non-profit organizations.

Consequently, non-profit organizations created by legal entities have the right to apply a simplified taxation system if all the conditions established by clause 3 of Art. 346.12 Tax Code of the Russian Federation. A similar position is stated in the Letter of the Federal Tax Service of Russia dated December 28, 2004 No. 22-0-10/1986@.

The taxpayer has the right to switch again to the simplified tax system no earlier than one year after he lost the right to use it.

Objects of taxation and tax rates according to the simplified tax system

When applying the simplified tax system, you can choose one of two options for the object of taxation:

income (USN income 2016);
income reduced by the amount of expenses (STS income minus expenses 2016).

There is only one exception - participants in a simple partnership agreement or a property trust management agreement. They can use only the second option (“income minus expenses”) as an object of taxation (clause 3 of article 346.14 of the Tax Code of the Russian Federation).

It should be emphasized once again that the choice of the object of taxation is made by the taxpayer independently.

The object of taxation can be changed annually (from the beginning of the new tax period). To change a previously selected object of taxation, you must notify the tax authority before December 31 of the previous year. The object cannot be changed during the year. Thus, if you declared the application of the simplified tax system “income minus expenses” in 2016, then you will work with this taxable object all year.

Tax rates of the simplified tax system may vary depending on the choice of taxation object. There are two options based on which the interest rate is determined:

Option I, when income is chosen as the object of taxation, the simplified tax system rate is 6 percent in 2017.
Option II of the simplified tax system - income minus expenses - rate of 15 percent.

The laws of the constituent entities of the Russian Federation may establish differentiated tax rates ranging from 1 to 6% and from 5 to 15%.

STS in Crimea and Sevastopol

The authorities of the Republic of Crimea and the city of Sevastopol for the period 2017 - 2021 can reduce the tax rate to 3 percent if the object of taxation is income reduced by the amount of expenses (Article 346.20 of the Tax Code of the Russian Federation). Previously (in 2015-2016), the authorities of these subjects could set a zero tax rate on the simplified tax system, both for the object “income” and for the object “income minus expenses”. However, tax rates may vary by type of activity. Nothing is said about the possibility of reducing the rate from 2017 if the object of taxation is income.

However, the Laws of the Republic of Crimea dated October 26, 2016 N 293-ЗРК/2016 and the city of Sevastopol dated November 3, 2016 N 287-ЗС decided to establish rates equal to 4% (object of taxation - income) and 10% (object of taxation - income minus expenses) from 2017 ).

Legislators in both regions took advantage of the right common to all regions of the Russian Federation to establish differentiated reduced rates for different categories of taxpayers. At the same time, the rate of 4% for the object “income” in the Republic of Crimea is established for all taxpayers, and not for certain categories, as provided by the legal norm.

And in Sevastopol, the condition is met, and for the object of taxation “income”, a rate of 3% is retained for some types of activities defined in accordance with the “All-Russian Classifier of Types of Economic Activities” (agriculture and forestry, hunting, fishing, education, healthcare, culture and sports).

In Sevastopol, a reduced rate of 5% for the object “income minus expenses” also continues to apply for the same individual categories of taxpayers (agriculture and forestry, hunting, fishing, education, healthcare, culture and sports).

USN in St. Petersburg

Since 2015, in St. Petersburg, a tax rate of 7% has been established for organizations and individual entrepreneurs using a simplified taxation system with the object of taxation “income minus expenses”. This simplified tax rate for income minus expenses continues to apply in 2017.

Subjects of the federation have the right to set a zero rate for newly registered individual entrepreneurs. This applies to entrepreneurs engaged in:

production activities;
social activities;
scientific activities;
activities related to household services;
activities based on the patent tax system.

Minimum tax under simplified tax system

For the object of taxation “income minus expenses” there is the concept of minimum tax.

The minimum tax (Article 346.18 of the Tax Code of the Russian Federation) is a kind of lower limit on the amount of tax payable. It is applied when the amount of tax according to the basic calculation is less than this minimum amount, or when, according to the calculation, expenses exceed income.

The minimum tax amount is 1% of the amount of income for the tax period. If expenses exceed income under the simplified tax system, then you still need to pay 1% of the income received for the year to the budget.

The procedure for determining income and expenses

Income under the simplified tax system

When determining the object of taxation, taxpayers take into account income from sales and non-operating income in accordance with the Tax Code of the Russian Federation (Articles 249, 250). When calculating tax, the following are not taken into account:

income provided for in Article 251 of the Tax Code of the Russian Federation (it contains a rather long list of income that is not taken into account when determining the income tax base);
income of an organization subject to corporate income tax;
income of an individual entrepreneur subject to personal income tax; income from activities subject to UTII;
proceeds from activities transferred to the patent taxation system.

The date of receipt of income is the day of receipt of funds into bank accounts (cash), or receipt of other property (work, services) and property rights, as well as, when using the cash method (when income and expenses are recognized as incurred only after their actual payment) repayment of debt by the taxpayer.

Expenses under the simplified tax system

Expenses are determined in accordance with Article 346.16 of the Tax Code of the Russian Federation. Determining expenses is important only when applying a taxation object of the “income minus expenses” type.

The tax amount can be reduced, in particular, by the costs of paying: insurance premiums:

for compulsory pension and health insurance;
insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, as well as against industrial accidents and occupational diseases;
temporary disability benefits;
payments under voluntary personal insurance contracts in favor of employees in the event of their temporary disability (except for industrial accidents and occupational diseases);
expenses for the acquisition of fixed assets and intangible assets;
material and labor costs;
expenses for business trips, stationery, telephony, internet;
and other types of expenses - all of them are specified in Article 346.16 of the Tax Code of the Russian Federation.

Attention!

From January 1, 2017, a company using the simplified tax system has the right to include in expenses the cost of an independent assessment of the qualifications of employees. Since 2017, the Law on Independent Qualification Assessment came into force. To encourage participation in the assessment, provisions have been introduced, for example, to take its value into account in tax expenses when applying the simplified tax system (clause 33, clause 1, article 346.16 of the Tax Code of the Russian Federation). Such costs are recognized according to the same rules that apply when accounting for the cost of an independent assessment of qualifications in income tax expenses. The changes are provided for by Federal Law No. 251-FZ of July 3, 2016.

In order for expenses to be taken into account in reducing the tax base under the simplified tax system, they must be:

justified
confirmed documents,
aimed at generating income.

Expenses are recognized as expenses after their actual payment (for the supply of goods, performance of work, provision of services, transfer of property rights).

When using the object of taxation “income”, the single tax can be reduced by the amount of insurance premiums (but not more than 50 percent).

Exemption from other taxes

What taxes are abolished for LLCs in 2017 by the simplified law:

corporate income tax;
property tax of organizations (with the exception of the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value - this change is effective from January 1, 2015).

What taxes does an individual entrepreneur not pay in 2017 using simplified taxation:

personal income tax;
VAT (except for cases of import of goods into the customs territory of the Russian Federation and when carrying out operations in accordance with a simple partnership agreement (agreement on joint activities) or an agreement for trust management of property on the territory of the Russian Federation);
tax on property of individuals used for business activities (with the exception of taxable objects included in the list of objects for which the base is determined by cadastral value. This list is determined at the regional level).

Tax and reporting periods

The tax period under the simplified tax system is a calendar year. Upon completion, it is necessary to determine the tax base and calculate the amount of tax payable to the budget.

Reporting periods:

I quarter
half year
9 months of the calendar year

At the end of the reporting periods, it is necessary to summarize interim results and make advance tax payments.

Procedure and terms of payment, reporting according to the simplified tax system

The tax is paid in two ways: in advance and at the end of the reporting period.

Advance payments according to the simplified tax system

The procedure for calculating advance payments and the amount of tax depends on the choice of the object of taxation: “income” or “income minus expenses”.

The calculation of the simplified tax system “income” for 2017 (we are now talking about advances) is carried out as follows: at the end of each reporting period (quarter), taxpayers calculate advance payments on actually received income, calculated on an accrual basis from the beginning of the tax period until the end of the first quarter, half a year, 9 months minus previously calculated advance payments. The cumulative total means that the base is taken not quarterly, but in total for the corresponding period. For example, a taxpayer calculates the tax from the beginning of the tax period until the end of 9 months and subtracts the tax already paid for the six months from this amount.

STS 6 percent - tax reduction 2017

Taxpayers who apply the simplified tax system with the object “income” reduce the amount of the single tax (advance tax payments):

the amount of insurance premiums paid in a given tax (reporting) period;
for the costs of paying benefits for temporary disability (except for industrial accidents and occupational diseases) for the first three days of illness, but only in the part not covered by insurance payments made to employees by insurance organizations;
on the amount of payments under voluntary personal insurance contracts concluded in favor of employees in the event of their temporary disability for days paid by the employer.

In this case, the amount of tax or advance payments cannot be reduced by the amount of these expenses by more than 50%.

Individual entrepreneurs who have chosen income as an object of taxation and do not make payments or other remuneration to individuals reduce the amount of tax or advance payments by a fixed amount of insurance premiums paid for themselves.

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

Advance payments are paid by organizations and entrepreneurs based on the results of the first quarter, six months and 9 months no later than the 25th day of the first month following the expired reporting period.

Please pay attention!

Taxpayers have the right to reduce the amount of taxable income not only by the amount of insurance premiums paid for compulsory pension insurance of their employees, but also by the amount of the fixed payment paid for their insurance. This clarification was made by letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 18, 2007 N 123.

Payment of tax and quarterly advance payments is made at the location of the organization or at the place of residence of the individual entrepreneur.

Tax payment deadlines for the simplified tax system at the end of the year

The deadline for submitting the declaration and paying tax at the end of the year depends on the legal status of the legal entity.

LLC reporting on the simplified tax system in 2017 must be submitted no later than March 31 of the next year, individual entrepreneurs must be submitted by April 30 of the next year.

As a general rule, if the last day for tax payment falls on a weekend or holiday, then this deadline is postponed to the next day.

If the right to use the simplified tax system is lost, the taxpayer must pay the tax and submit a declaration no later than the 25th day of the month following the quarter in which this right was lost.

Along with the payment of tax at the end of the year, it is also necessary to provide a Declaration according to the simplified tax system.

Attention!

The new declaration form and the procedure for filling it out were approved by Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/

Individual entrepreneurs and LLCs using the simplified tax system are concerned about which reports to submit under this tax regime. There are no monthly or quarterly reports - it is enough to transfer advance payments to the budget. Only the year-end declaration is submitted.

The declaration can be submitted in paper or electronic format (established by the legislator) - at the request of the taxpayer.

More information about submitting electronic reporting can be found.

A complete list of federal electronic document management operators operating in a certain region can be found on the official website of the Office of the Federal Tax Service of Russia for the constituent entity of the Russian Federation.

Book of income and expenses

Taxpayers are required to keep tax records of their activity indicators on the basis of the form approved by Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n.

Organizations and individual entrepreneurs using the simplified tax system keep records of income and expenses (Articles 346.15 and 346.16 of the Tax Code), as well as fixed assets and intangible assets in the manner prescribed by the legislation of the Russian Federation on accounting.

Book of income and expenses under the simplified tax system

When applying the simplification of income minus expenses, how to keep records is the main question for taxpayers. Using the income scheme also does not exempt you from the need to keep records. The main accounting document of the "simplified" is the Book of Income and Expenses (KUDIR). It keeps all tax records throughout the year, and later a declaration under the simplified tax system is formed on its basis.

What you need to know about the Book of Income and Expenses:

It can be maintained in paper or electronic form. Electronically, of course, it’s more convenient. All accounting programs can create it. In any case, at the end of the year the book must be printed, bound, numbered, indicating the total number of sheets on the last page.
The form of the book is established by order of the Ministry of Finance dated October 22, 2012 No. 135n. The same document regulates the procedure for filling it out.
You only need to record in the book those incomes and expenses that will be used to calculate the tax amount. The rest may not be specified.
Keeping a book is not a right, but a responsibility of a company or individual entrepreneur. However, you do not need to submit it to the tax office. However, in some cases - during audits - the tax office may request it, and then it must be submitted within 5 working days. Otherwise, you can get a fine, albeit a small one - 200 rubles per company and from 300 to 500 rubles per manager.
Comparison of simplified tax system and UTII

Entrepreneurs and company managers often have a question: imputation or simplification - which is more profitable for an individual entrepreneur or an organization?
Both of these modes (UTII and simplified tax system) can be chosen voluntarily if there are less than 100 people on staff and the share of participation of other companies in the capital is less than 25%. Both systems provide exemption from income tax, VAT and property tax.
The difference between imputation and simplification is that:
- On UTII the tax is fixed, but on the simplified tax system you can choose a rate (by object) and vary the amount of tax, reducing or increasing expenses (with the second option);
- The UTII tax is always paid - even if there is a loss. On the simplified tax system for income in case of a loss, you will not have to pay anything, but on the simplified tax system for income minus expenses, the minimum tax is withheld - 1% on income;
- The imputed and simplified 6% cannot take into account expenses, but the second version of the simplified tax system allows this to be done;
- With UTII, you can not use cash receipts, but issue only sales receipts;
- The use of UTII is not related to the calendar year, unlike the simplified tax system; you can start and stop using imputation in any month.
Each system has its pros and cons. Taking into account the constant tax burden, UTII is beneficial for organizations and individual entrepreneurs with a stable income. On the simplified tax system, in some cases, the amount of tax depends on the circumstances and can be adjusted, which will help small firms and start-up entrepreneurs stay afloat. Only the taxpayer himself can assess all the risks and choose the best option.
Simplified 2017: what's new?
- Payers of the simplified tax system can earn more without fear of losing the right to a special regime.
  Payers of the simplified tax system lose the right to apply this special regime if, at the end of the reporting or tax period, their income turned out to be more than the limit. Since 2017, it has been increased to 150 million rubles. (Paragraph 1, Clause 4, Article 346.13 of the Tax Code of the Russian Federation). An increase in the income limit is beneficial for business, because for 2016 it was much less - 79.74 million rubles.
  For 2017 - 2019, the norm on indexation of the income limit has been suspended, and for 2020 the deflator coefficient will be equal to 1.
- The simplified tax system can also be used by companies with more expensive fixed assets.
  Since 2017, the maximum residual value of fixed assets is 150 million rubles. (subclause 16 of clause 3 of Article 346.12 of the Tax Code of the Russian Federation). This is 50% more than the limit that was in 2016. Exceeding the limit on the residual value of fixed assets is enough to lose the right to the simplified tax system.
- More companies will be able to switch to the simplified tax system.
  Since 2018, an organization has the right to switch to the simplified tax system if its income for nine months of the year in which the notification of the transition to the special regime is submitted does not exceed 112.5 million rubles. (paragraph 1 of paragraph 2 of Article 346.12 of the Tax Code of the Russian Federation). In order to switch to the simplified tax system from 2017, the organization’s income for 9 months of 2016 should not have exceeded 59.805 million rubles. There are no plans yet to exclude the rule on indexation of the threshold value from the Tax Code of the Russian Federation. However, for 2017 - 2019 its effect was suspended, and for 2020 the deflator coefficient will be equal to 1.
  The changes are provided for by Federal Law dated July 3, 2016 N 243-FZ and Federal Law dated November 30, 2016 N 401-FZ.
- A company using the simplified tax system has the right to take into account the cost of an independent assessment of the qualifications of employees.
  Since 2017, the Law on Independent Qualification Assessment came into force. To encourage participation in the assessment, provisions have been introduced, for example, to take its value into account in tax expenses when applying the simplified tax system (subclause 33 of clause 1 of Article 346.16 of the Tax Code of the Russian Federation). Such costs are recognized according to the same rules that apply when accounting for the cost of an independent assessment of qualifications in income tax expenses.
  The changes are provided for by Federal Law No. 251-FZ of July 3, 2016.
Please note!
When paying arrears on all taxes, from October 1, 2017, the rules for calculating penalties will change. If there is a long delay, large amounts of penalties will have to be paid - this applies to arrears that arose after October 1, 2017. Changes have been made to the rules for calculating penalties, which are established for organizations in clause 4 of Art. 75 of the Tax Code of the Russian Federation.
If, starting from the specified date, the payment is overdue for more than 30 days, the penalty will have to be calculated as follows:
- based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation, valid in the period from the 1st to the 30th calendar days (inclusive) of such delay;
- based on 1/150 of the refinancing rate of the Central Bank of the Russian Federation, relevant for the period starting from the 31st calendar day of delay.
If the delay is 30 calendar days or less, the legal entity will pay a penalty based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation.
The changes are provided for by Federal Law No. 130-FZ dated May 1, 2016.
When paying arrears before October 1, 2017, the number of days of delay does not matter; the rate in any case will be 1/300 of the Central Bank refinancing rate. Let us remind you that since 2016 the refinancing rate has been equal to the key rate.

Basis and legal basis

The simplified taxation system (abbreviated as simplified taxation system or simplified taxation system) is a special tax regime established by Chapter 26.2 of the Tax Code of the Russian Federation.

The essence of “simplified taxation,” as accountants often call it, is to help small businesses and reduce the tax burden. The name speaks for itself: the simplified taxation system simplifies the calculation and payment of taxes by small businesses.

What is important to know about the simplified tax system:

A company or individual entrepreneur can use it at their own discretion - of course, subject to the restrictions specified by law.
When applying the simplified system, you can choose one of two possible tax payment options:
- from the amount of income received (Articles 346.14, 346.20 of the Tax Code of the Russian Federation);
- from the difference between income and expenses (Articles 346.14, 346.20 of the Tax Code of the Russian Federation).
Organizations using the simplified tax system are exempt from paying VAT, income tax and a number of other taxes. They keep tax records in a simplified manner.
Individual entrepreneurs using the simplified tax system may not keep accounting records. Organizations using the simplified tax system do not have such a benefit.

Documentation:

Federal:

Mandatory conditions for applying the simplified tax system and restrictions

Not every organization or individual entrepreneur can apply the simplified taxation system. The Tax Code of the Russian Federation (Article 346.12) establishes the conditions for the application of the simplified tax system and restrictions.

These conditions and restrictions are as follows:

The average number of employees for the tax (reporting) period should be no more than 100 people.
Income based on the results of nine months of the year in which the organization submits a notice of transition to the simplified tax system should not exceed 45 million rubles.
Attention! To switch to the simplified tax system from 2017, revenue for the nine months of 2016 must be no more than 59.805 million rubles.

Please pay attention!
- The maximum amount of the indicated income is indexed annually, no later than December 31, by the deflator coefficient established for the next calendar year. The deflator coefficient for 2016 is set at 1.329
  From January 1, 2016, taking into account the new one, he will lose the right to apply the simplified tax system when his revenue exceeds 79.74 million rubles.
- The exception is taxpayers who, before the transition to the simplified tax system, used exclusively the UTII regime. They do not have income that needs to be taken into account when changing the tax regime.
The residual value of the organization's fixed assets subject to depreciation should not exceed 100,000,000 rubles.
The share of direct participation of other organizations in the authorized capital of the company is no more than 25%.

Please note that some organizations are not subject to the 25% participation limit of other companies. This:

organizations where the authorized capital consists entirely of contributions from public organizations of disabled people, if the average number of disabled people is at least 50%, and their share in the wage fund is at least 25%;
non-profit organizations, incl. consumer cooperation, which operate in accordance with the Law of the Russian Federation of June 19, 1992 N 3085-1; .
business societies, the only founders of which are consumer societies and their unions, operating in accordance with the above Law.

Since 2015, business societies created by scientific and educational institutions, whose work consists of the practical application (implementation) of the results of intellectual activity, are no longer exceptions. The right to apply the simplified tax system when the share of participation of other companies is more than 25% was given to them only in the period from January 1, 2011 to December 31, 2014.

Documentation:

Law of the Russian Federation of June 19, 1992 N 3085-1
(ed. dated 07/02/2013) "On consumer cooperation (consumer societies, their unions) in the Russian Federation"

Taxpayers

Taxpayers organizations and individual entrepreneurs that have switched to the simplified tax system and comply with the mandatory conditions and restrictions are recognized (see the section Mandatory conditions for the application of the simplified tax system and restrictions). But there are a number of organizations that do not have the right to apply the simplified taxation system at all:

organizations with branches and (or) representative offices;
banks;
insurers;
non-state pension funds;
investment funds;
professional participants in the securities market;
pawnshops;
organizations and individual entrepreneurs engaged in:
- production of excisable goods;
- extraction and sale of minerals (except for common minerals);
organizations involved in the gambling business;
organizations and individual entrepreneurs who have switched to the Unified Agricultural Tax (USAT);
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;
state and budgetary institutions;
foreign organizations;
microfinance organizations;
organizations and individual entrepreneurs who did not notify about the transition to a simplified taxation system within the established time frame.

Documentation:

The procedure for switching to the simplified tax system

As a general rule, organizations and individual entrepreneurs begin to apply the simplified tax system from the beginning of the tax period (that is, the calendar year).

A special condition has been established for newly created organizations (newly registered entrepreneurs) - they have the right to apply the “simplified tax” from the date of registration with the tax authority.

An organization must notify the tax authority at its location about the transition to the simplified tax system, and individual entrepreneurs - at their place of residence, no later than December 31 of the year preceding the one in which the transition is planned. The notification indicates the selected object of taxation, as well as the residual value of fixed assets and the amount of income as of October 1 of the current year.

Please note that the procedure for switching to the simplified tax system is a notification procedure, that is, the taxpayer is obliged to notify the state of his desire and ability to apply the simplified system. There is no need to wait for a response permission or notification from the tax office.

A newly created organization and a newly registered individual entrepreneur must notify the tax authority about the transition to the simplified tax system no later than 30 calendar days from the date of registration. This date is indicated in the issued registration certificate (OGRN). And the period of 30 days begins to count from the date following the date of registration with the tax office.

Please pay attention!

If notification of the transition to the simplified tax system is not provided within the specified time frame, taxpayers are not entitled to apply this tax regime.

Organizations and individual entrepreneurs using UTII (single tax on imputed income) have the right to switch to the simplified tax system during the calendar year. This can happen in two cases:

they stopped conducting activities falling under UTII until the end of the current calendar year
they no longer meet the criteria for applying UTII.

In these cases, you must notify the tax authority within 5 days after the end of the activity on UTII. To do this, you need to submit two documents - an application for deregistration as a UTII payer and an application for transition to the simplified tax system.

Important!

If, at the end of the reporting (tax) period, the taxpayer’s income exceeded 79,740,000 rubles (including deflator coefficient 1.329 established for the 2016 simplification) or there is another non-compliance with the established requirements, then he is considered to have lost the right to apply the simplified tax system from the beginning of the quarter in which such an excess (or non-compliance with other requirements) occurred.

Taxpayer informs the tax authority about this within 15 calendar days after the end of the reporting (tax) period. He is also obliged to notify the tax office in the event of termination of business activities in respect of which the simplified tax system was applied - and this must also be done no later than 15 days from the date of termination of such activities.

Taxpayer applying the simplified tax system has the right to switch to a different taxation regime from the beginning of the calendar year, notifying the tax authority no later than January 15 of the year in which it intends to do this.

The application forms for the transition to the simplified tax system for individual entrepreneurs and LLCs in 2016, as well as notifications about the loss of the right to use it, were approved by Order of the Federal Tax Service of Russia dated November 2, 2012 N ММВ-7-3/829@.

The taxpayer has the right to switch again to the simplified tax system no earlier than one year after he lost the right to use it.

Documentation:

Order of the Federal Tax Service of Russia dated November 2, 2012 N ММВ-7-3/829@
"On approval of document forms for the application of the simplified taxation system"

Order of the Ministry of Economic Development of Russia dated October 20, 2015 N 772
"On the establishment of deflator coefficients for 2016" (Registered with the Ministry of Justice of Russia on November 11, 2015 N 39653)

Letter of the Federal Tax Service of the Russian Federation dated November 2, 2010 N ШС-37-3/14713@
"On the deadlines for filing applications for the transition to the payment of a single agricultural tax and a simplified taxation system"

Letter of the Federal Tax Service of the Russian Federation dated 04.08.2010 N ШС-17-3/847
<О направлении заявления в налоговый орган>

Objects of taxation and tax rates according to the simplified tax system

When applying the simplified tax system, you can choose one of two options for the object of taxation:

income (USN income 2016);
income reduced by the amount of expenses (STS income minus expenses 2016).

It should be emphasized once again that the choice of the object of taxation is made by the taxpayer independently.

Tax rates of the simplified tax system may vary depending on the choice of taxation object. There are two options based on which the interest rate is determined:

Option I, when income is chosen as the object of taxation, the simplified tax system rate is 6 percent in 2016.
Option II - income reduced by the amount of expenses - rate of 15 percent.

The laws of the constituent entities of the Russian Federation may establish differentiated tax rates within the range of 5-15%.

Please pay attention!

From January 1, 2016, regional authorities can reduce the rate for the simplified tax system with the object “income”. By the law of the subject of the Federation, the tax rate paid when applying the simplified tax system with the object “income” can now be set in the range from 1 to 6%. These changes were made to paragraph 1 of Art. 346.20 Tax Code of the Russian Federation.

Until now, regions could change the tax rate paid when applying the simplified tax system with the object “income minus expenses.” That is, the powers of the subjects of the Federation extended only to the tax rate of 15% (Option II). Regional authorities have the right to reduce this rate in the range from 5 to 15%.

STS in Crimea and Sevastopol

The authorities of the Republic of Crimea and the city of Sevastopol retained the right to establish a zero tax rate for the simplified tax system for 2016, both for the object “income” and for the object “income minus expenses” (Article 346.20 of the Tax Code of the Russian Federation). However, tax rates may vary by type of activity.

However, in 2016 they did not use this right and set the following rates:

In Crimea - 3% for the object “income” and 7% for the object “income minus expenses”.
In Sevastopol - 5% for the object “income minus expenses” for certain categories of taxpayers (agriculture and forestry, hunting, fishing, education, healthcare, culture and sports).

USN in St. Petersburg

Since 2016, the constituent entities of the federation have the right to set a zero rate for newly registered individual entrepreneurs. They had this right before, but it applied only to those entrepreneurs whose activities relate to the production, social or scientific spheres. Now the list of activities has expanded. It has been replenished:

activities related to household services;
activities based on the patent taxation system (new types of activities have appeared, for which it is necessary to obtain a patent).

Minimum tax under simplified tax system

For the object of taxation “income minus expenses” there is the concept of minimum tax.

The minimum tax amount is 1% of the amount of income for the tax period.

Documentation:

Federal Law of July 13, 2015 N 232-FZ
"On amendments to Article 12 of Part One and Part Two of the Tax Code of the Russian Federation"

Saint Petersburg:
Law of St. Petersburg dated 05.05.2009 N 185-36
"On the establishment of a tax rate on the territory of St. Petersburg for organizations and individual entrepreneurs using a simplified taxation system" (adopted by the Legislative Assembly of St. Petersburg on April 22, 2009)

The procedure for determining income and expenses

Income under the simplified tax system

income provided for in Article 251 of the Tax Code of the Russian Federation (it contains a rather long list of income that is not taken into account when determining the income tax base);
income of an organization subject to corporate income tax;
income of an individual entrepreneur subject to personal income tax; income from activities subject to UTII;
proceeds from activities transferred to the patent taxation system.

Expenses under the simplified tax system

The tax amount can be reduced, in particular, by the costs of paying: insurance premiums:

for compulsory pension and health insurance;
insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, as well as against industrial accidents and occupational diseases;
temporary disability benefits;
payments under voluntary personal insurance contracts in favor of employees in the event of their temporary disability (except for industrial accidents and occupational diseases);
expenses for the acquisition of fixed assets and intangible assets;
material and labor costs;
expenses for business trips, stationery, telephony, internet;
and other types of expenses - all of them are specified in Article 346.16 of the Tax Code of the Russian Federation.

In order for expenses to be taken into account in reducing the tax base under the simplified tax system, they must be:

justified
confirmed documents,
aimed at generating income.

Expenses are recognized as expenses after their actual payment (for the supply of goods, performance of work, provision of services, transfer of property rights).

When using the object of taxation “income”, the single tax can be reduced by the amount of insurance premiums (but not more than 50 percent).

Documentation:

Exemption from other taxes

Application of the simplified tax system exempts organizations from paying:

corporate income tax;
property tax of organizations (with the exception of the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value - this change is effective from January 1, 2015).

Application of the simplified tax system exempts individual entrepreneurs from paying:

personal income tax;
VAT (except for cases of import of goods into the customs territory of the Russian Federation and when carrying out operations in accordance with a simple partnership agreement (agreement on joint activities) or an agreement for trust management of property on the territory of the Russian Federation);
tax on property of individuals used for business activities (with the exception of taxable objects included in the list of objects for which the base is determined by cadastral value. This list is determined at the regional level).

Documentation:

Tax and reporting periods

The tax period under the simplified tax system is a calendar year. Upon completion, it is necessary to determine the tax base and calculate the amount of tax payable to the budget.

Reporting periods:

I quarter
half year
9 months of the calendar year

At the end of the reporting periods, it is necessary to summarize interim results and make advance tax payments.

Documentation:

Procedure and terms of payment, reporting according to the simplified tax system

The tax is paid in two ways: in advance and at the end of the reporting period.

Advance payments according to the simplified tax system

The procedure for calculating advance payments and the amount of tax depends on the choice of the object of taxation: “income” or “income minus expenses”.

The calculation of the simplified tax system “income” for 2016 (we are now talking about advances) is carried out as follows: at the end of each reporting period (quarter), taxpayers calculate advance payments on actually received income, calculated on an accrual basis from the beginning of the tax period until the end of the first quarter, half a year, 9 months minus previously calculated advance payments. The cumulative total means that the base is taken not quarterly, but in total for the corresponding period. For example, a taxpayer calculates the tax from the beginning of the tax period until the end of 9 months and subtracts the tax already paid for the six months from this amount.

Taxpayers who apply the simplified tax system with the object “income” reduce the amount of the single tax (advance tax payments):

the amount of insurance contributions paid to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund in a given tax (reporting) period;
for the costs of paying benefits for temporary disability (except for industrial accidents and occupational diseases) for the first three days of illness, but only in the part not covered by insurance payments made to employees by insurance organizations;
on the amount of payments under voluntary personal insurance contracts concluded in favor of employees in the event of their temporary disability for days paid by the employer.

In this case, the amount of tax or advance payments cannot be reduced by the amount of these expenses by more than 50%.

Please pay attention!

Payment of tax and quarterly advance payments is made at the location of the organization or at the place of residence of the individual entrepreneur.

Payment of tax according to the simplified tax system at the end of the year

The tax at the end of the calendar year is paid by organizations no later than March 31 of the following year, by individual entrepreneurs no later than April 30 of the next year.

As a general rule, if the last day for tax payment falls on a weekend or holiday, then this deadline is postponed to the next day.

Along with the payment of tax at the end of the year, it is also necessary to provide a Declaration according to the simplified tax system. The declaration form and the procedure for filling it out were approved by Order of the Federal Tax Service of Russia dated July 4, 2014 N ММВ-7-3/352@.

The declaration can be submitted in paper or electronic format (established by the legislator) - at the request of the taxpayer.

With a complete list federal operators of electronic document management, operating in a certain region, can be found on the official website of the Office of the Federal Tax Service of Russia for the constituent entity of the Russian Federation.

Federal:
Order of the Ministry of Finance of the Russian Federation dated June 22, 2009 N 58n
(as amended on 04/20/2011, as amended on 08/20/2012) “On approval of the tax return form for taxes paid in connection with the application of the simplified taxation system, and the Procedure for filling it out” (Registered with the Ministry of Justice of the Russian Federation on 08/06/2009 N 14493)

Book of income and expenses under the simplified tax system

The main accounting document of the "simplified" is the Book of Income and Expenses (KUDIR). It keeps all tax records throughout the year, and later a declaration under the simplified tax system is formed on its basis.

What you need to know about the Book of Income and Expenses:

It can be maintained in paper or electronic form. Electronically, of course, it’s more convenient. All accounting programs can create it. In any case, at the end of the year the book must be printed, bound, numbered, indicating the total number of sheets on the last page.
The form of the book is established by order of the Ministry of Finance dated October 22, 2012 No. 135n. The same document regulates the procedure for filling it out.
You only need to record in the book those incomes and expenses that will be used to calculate the tax amount. The rest may not be specified.
Keeping a book is not a right, but a responsibility of a company or individual entrepreneur. However, you do not need to submit it to the tax office. However, in some cases - during audits - the tax office may request it, and then it must be submitted within 5 working days. Otherwise, you can get a fine, albeit a small one - 200 rubles per company and from 300 to 500 rubles per manager.

Documentation:

Code of Administrative Offences. Article 15.6

Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n
"On approval of the forms of the Book of accounting of income and expenses of organizations and individual entrepreneurs using the simplified taxation system, the Book of accounting of income of individual entrepreneurs using the patent taxation system, and the Procedure for filling them out" (Registered with the Ministry of Justice of Russia on December 21, 2012 N 26233)

Simplified 2016: what's new?

From January 1, 2016, the simplified tax system is 1.329. Taking into account this new coefficient, in 2016 the taxpayer will not be able to apply the “simplified tax” if its revenue exceeds 79.74 million rubles. In order to switch to a simplified taxation system in 2017, the taxpayer’s revenue for 9 months of 2016 should not exceed 59.805 million rubles.

From January 1, 2016, regions received additional powers to regulate tax rates when applying the simplified tax system. Now regional authorities can reduce the rate for the simplified tax system with the object “income” (stimulated tax system 6 percent) in 2016, and not only for the simplified tax system with the object “income minus expenses,” as was previously the case. The corresponding changes were made in connection with the implementation of the Government's anti-crisis plan. They are provided for by Federal Law No. 232-FZ of July 13, 2015. The tax rate paid when applying the simplified tax system for the object “income” can be established by the law of a constituent entity of the Russian Federation in the range from 1 to 6%.

Please pay attention!

From January 1, 2016, penalties for late tax payments increased. This happened due to an increase in the refinancing rate. The Central Bank of the Russian Federation no longer establishes its independent value. The refinancing rate is now equal to the key rate and is 11%.

Simplified Taxation System - The simplified taxation system can be used by organizations and individual entrepreneurs on a voluntary basis, provided for in Chapter 26.2 of the Tax Code of the Russian Federation.

Advantages of the simplified tax system

The advantages of using the simplified tax system for organizations include exemption from the obligation to pay the following taxes: income tax, VAT and corporate property tax (with the exception of VAT paid when importing goods).

Benefits for individual entrepreneurs. The use of the simplified tax system by individual entrepreneurs provides for their exemption from personal income tax (only in relation to income from business activities, with the exception of income taxed at rates of 9% and 35%, which are specified in paragraphs 2,4,5 of Article 224 of the Tax Code of the Russian Federation).

Basic requirements for applying the simplified tax system

Income limit- compliance with the limits established by law for the use or transition to the simplified tax system is one of the main requirements established by the Tax Code of the Russian Federation. For organizations wishing to switch to using a simplified taxation system on January 1, 2010, the income limit for the first nine months of the previous year should not exceed 45 million rubles (this limit is established by clause 2.1 of Article 346.12 of the Tax Code of the Russian Federation). It should be taken into account that the organization will automatically lose the right to use the simplified tax system if its income during the year exceeds the amount of 60 million rubles. The procedure for determining income and its classification are defined in Article 248 of the Tax Code of the Russian Federation.

The income limit applies only to organizations

Number restrictions– simplified taxation systems can be applied by organizations and individual entrepreneurs whose average number of employees during the tax period does not exceed 100 people inclusive.

Restrictions on type of activity– the following organizations and individual entrepreneurs cannot apply the simplified tax system: banks, insurance companies, non-state pension funds, professional participants in the securities market, pawnshops, investment funds, as well as organizations with branches or representative offices. A complete list of restrictions is listed in paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation.

Property value restrictions- taxpayers whose property value exceeds 100 million rubles do not have the right to apply the simplified tax system.

Taxation options under the simplified tax system

Taxpayers have the right to independently choose the most convenient tax regime for them. Current legislation provides for two possible options: income or income reduced by the amount of expenses, in the first case the tax rate is 6%, and in the second case 15% percent, which can be differentiated by the Laws of the constituent entities of the Russian Federation (ranging from 5 to 15 percent).

Basic requirements for the simplified tax system for organizing accounting and tax accounting

In accordance with paragraph 3 of Article 4 of the Law “On Accounting”, organizations applying the simplified taxation system are exempt from the obligation to maintain accounting records, with the exception of accounting for fixed assets and intangible assets, the accounting of which is regulated by PBU 6/01 and PBU 14/ 2007 respectively. In addition, all organizations and individual entrepreneurs must comply with the procedure for conducting cash transactions.

The procedure for maintaining tax accounting is regulated by Order of the Ministry of Finance of the Russian Federation No. 154n dated December 31, 2008, which approved the forms “Book of accounting of income and expenses” and “Book of accounting of income and expenses of individual entrepreneurs using the simplified tax system on the basis of a patent.”

The procedure for calculating tax when applying the simplified tax system “income”

If the taxpayer uses income taxation and calculates the tax at a rate of 6%, he has the right to reduce the calculated amount of the single tax by the following amounts:

insurance contributions for compulsory pension insurance;
compulsory social insurance in case of temporary disability and in connection with maternity;
compulsory health insurance;
compulsory social insurance against industrial accidents and occupational diseases paid for the same period of time;
temporary disability benefits paid to employees.

It should be taken into account that the amount of single tax cannot be reduced by deductions by more than 50%

The procedure for calculating tax when applying the simplified tax system “income minus expenses”

Tax period and deadlines for payment of the single tax

The tax period for calculating the single tax when applying the simplified taxation system is a year. Reporting periods - 1st quarter, half a year, 9 months and a year.

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 payable 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

By 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).

More details:

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 many disputes 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 established 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 the simplified tax system for 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 manage 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 a notification 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 under 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 parts or in 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 - 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%

The peculiarity 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 does not have employees, received an income of 150,000 rubles in the 1st quarter. and paid insurance premiums for himself in March in the amount of 9,000 rubles. 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 of a single tax of 174 thousand rubles, which exceeds this amount. If the single tax for the year, calculated in the above manner, turned out to be less than 47 thousand rubles, then the obligation to pay the minimum tax would arise.

Objects of taxation and tax rates according to the simplified tax system

The procedure for determining income and expenses

Exemption from other taxes

Tax and reporting periods

Procedure and terms of payment, reporting according to the simplified tax system

Book of income and expenses under the simplified tax system

What you need to know about the Book of Income and Expenses:

Comparison of simplified tax system and UTII

Simplified 2017: what's new?

Basis and legal basis

Documentation:

Mandatory conditions for applying the simplified tax system and restrictions

Documentation:

Taxpayers

Documentation:

The procedure for switching to the simplified tax system

Documentation:

Objects of taxation and tax rates according to the simplified tax system

Documentation:

The procedure for determining income and expenses

Documentation:

Exemption from other taxes

Documentation:

Tax and reporting periods

Documentation:

Procedure and terms of payment, reporting according to the simplified tax system

Book of income and expenses under the simplified tax system

What you need to know about the Book of Income and Expenses:

Documentation:

Simplified 2016: what's new?

Advantages of the simplified tax system

Basic requirements for applying the simplified tax system

Taxation options under the simplified tax system

Basic requirements for the simplified tax system for organizing accounting and tax accounting

The procedure for calculating tax when applying the simplified tax system “income”

The procedure for calculating tax when applying the simplified tax system “income minus expenses”

Tax period and deadlines for payment of the single tax

Benefits of using the simplified tax system 2019

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

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

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

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

General information about the simplified tax system 2019

Can apply simplified tax system in 2019

They cannot apply the simplified tax system in 2019

Object of taxation on the simplified tax system

Tax base for the simplified tax system

Tax rates for the simplified tax system

The procedure for switching to the simplified tax system

Single tax for simplified tax system 2019

Tax and reporting periods on the simplified tax system

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

Tax calculation for simplified tax system Income 6%

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

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