Tax system: income minus expenses. simplified tax system income minus expenses - advantages of a simplified taxation system

It is generally accepted that the simplified taxation system is perfect for small businesses, not only because of the low rate, but also because of simple accounting. This is indeed true, but only if we are talking about the simplified tax system Income option with a rate of 6%. However, accounting for the simplified tax system Income minus expenses 2019 is much more complicated and is closer to calculating income tax.

What expenses can be taken into account in this mode? What conditions and new criteria are established for the simplified tax system Income minus expenses for 2019? Will a small business be able to keep tax records without involving an accountant? You will learn about all this from our article.

Objects of taxation on the simplified tax system

In the simplified system there are two taxation objects:

income;
income reduced by expenses.

In the simplified tax system Income version, no expenses, even justified ones, are taken into account and do not reduce the tax base. It makes sense to choose such an object of taxation if the share of expenses in revenue is small, or if the expenses incurred cannot be documented. But on the simplified tax system, income can be reduced by the calculated tax itself at the expense of insurance premiums paid by the entrepreneur for himself, as well as by employers for employees.

If there are a lot of expenses in a business, they are justified and can be confirmed, then most likely the simplified taxation system Income minus expenses option will be beneficial. The standard tax rate here is 15%, which is already lower than the regular income tax rate (20%).

Additionally, in the territory of a specific constituent entity of the Russian Federation, the rate may be reduced to 5% if the regional law has established such a benefit for certain areas of business. That is, the percentage of tax rates for the simplified tax system Income minus expenses can fluctuate in any range between 15 and 5.

But what about paying taxes if expenses almost or completely cover revenue? In this case, you still need to pay tax, but according to special rules. The so-called minimum tax is calculated only for the simplified tax system Income minus expenses and is 1% of income.

Example: a simplified tax payer received 3.5 million rubles in income for the year, and expenses amounted to 3.3 million rubles. If we calculate the tax in the usual way, it will be (3,500,000 – 3,300,000) * 15% = 30,000 rubles. But at the same time, the minimum tax will be higher, based on (3,500,000 * 1%) = 35,000 rubles. You must pay the amount that is greater, i.e. 35,000 rubles.

Who can apply the simplified tax system

Of course, many taxpayers would like to work at such low tax rates. Most small businesses comply with the conditions and criteria for the simplified system specified in Article 346.12 of the Tax Code of the Russian Federation.

The transition to the simplified tax system in 2019 immediately upon state registration is possible for all entrepreneurs, except for those who will hire more than 100 employees from the very beginning. In addition, the simplification for individual entrepreneurs cannot be used if the production of excisable goods, extraction and sale of minerals, with the exception of commonly occurring ones, are intended.

For organizations, there are more restrictions when switching to the simplified tax system, for example, the presence of branches or the share of participation of other organizations in them, which exceeds 25%.

To make the transition to the simplified tax system in 2019, you must promptly submit your choice of this mode:

within 30 days from the date of registration of an entrepreneur or legal entity;
no later than December 31 of the current year in order to have the right to work on a simplified basis starting next year.

At the same time, for already operating organizations that want to switch to a simplified system from other tax regimes, the following restrictions apply:

income for nine months of the current year should not exceed 112.5 million rubles;
the residual value of fixed assets according to accounting data should not exceed 150 million rubles.

These restrictions do not apply to working individual entrepreneurs who want to switch to a simplified system, as stated in the letter of the Ministry of Finance dated November 5, 2013 No. 03-11-11/47084.

However, the limits that must be observed in the process of operating on the simplified tax system apply to both organizations and individual entrepreneurs. The taxpayer does not have the right to apply this preferential treatment if his annual income exceeds 150 million rubles, or the number of employees is more than 100 people.

What expenses can be taken into account on the simplified tax system?

Well, now about what expenses can be taken into account using a simplified system. When deciding which object of taxation on the simplified tax system is worth choosing, you must take into account whether you can confirm the declared expenses?

Article 346.16 of the Tax Code of the Russian Federation establishes the conditions under which business expenses will be recognized by the tax inspectorate and reduce the base for calculating the single tax:

a closed list of expenses that does not allow the inclusion of other costs;
economic justification, i.e. focus on making a profit;
documentary evidence.

Failure to fulfill even one of these conditions will lead to the fact that a certain part of the costs indicated in the declaration lines will not be accepted by the tax office. Accordingly, a tax arrears will arise and penalties will be charged, and a fine will also be imposed for incorrect calculations.

So, what costs are allowed to be taken into account on the simplified tax system Income minus expenses? The full list is quite extensive, so be sure to check the source - Article 346.16 of the Tax Code of the Russian Federation. Here we indicate only some of the allowable expenses:

acquisition, production, construction, reconstruction, modernization, repair of fixed assets;
acquisition and creation of intangible assets;
patenting and R&D expenses;
rental and leasing payments;
material expenses (purchase of raw materials, materials, tools, equipment, other necessary resources);
wages, other employee benefits, insurance premiums;
maintenance of official transport;
payment for goods purchased for further sale;
maintenance of cash register equipment.

Tax inspectors carefully monitor that declared expenses are included in this list. For example, costs for ensuring normal working conditions, including drinking water for workers, are not taken into account in the costs for the simplified tax system, although they are really necessary.

Regarding the justification of costs, the situation is more complicated. The fact is that if the payer’s activities turn out to be unprofitable, then not all tax inspectors agree that the expenses incurred can be taken into account. On this issue, there is even a Definition of the Constitutional Court of the Russian Federation No. 320-O-P dated 06/04/07, which states that those expenses that were aimed at making a profit, but the result was not achieved, are also recognized as economically justified. However, despite this definition, simplified tax payers have to enter into tax and legal disputes regarding the recognition of expenses.

When submitting the declaration, KUDiR and documents confirming expenses are not attached, however they may be requested later during a desk or field inspection.

Features of tax accounting using the simplified tax system Income minus expenses

The complexity of cost considerations for a simplified system does not end there. In general, expenses are recognized if the above conditions are met, as well as their payment (because the simplified tax system uses the cash method). But in addition, for certain categories of expenses, special accounting rules apply.

1. Expenses for the acquisition of fixed assets

Fixed assets are equipment, real estate, transport and other means of labor that can be used for more than a year, and their cost exceeds 100 thousand rubles. When calculating the advance payment, the cost of fixed assets is taken into account in expenses throughout the year, in equal parts for reporting periods, on the last day of each quarter.

You can take into account expenses on fixed assets from the reporting period in which the last of two conditions was met: payment of the cost of the fixed asset or its commissioning. For example, if a fixed asset was paid for and put into operation in the first quarter, then when calculating the advance payment for this reporting period, it is impossible to immediately take into account the entire amount of costs. The cost of the fixed asset in this case must be divided into four equal parts and taken into account until the end of the year.

2. Expenses for the purchase of goods intended for further sale.

The cost of goods purchased for resale cannot be taken into account immediately after payment; they must still be sold. This, of course, greatly complicates the calculation of the single tax, especially for wholesale trade.

3. Expenses for the purchase of raw materials and supplies.

These costs can be taken into account if two conditions are met: payment and receipts from the supplier. In this case, expenses are taken into account at the later date of fulfillment of one of the conditions.

Thus, tax accounting, which, unlike accounting, is required to be maintained not only by organizations, but also by individual entrepreneurs, is really complicated under the simplified taxation system Income minus expenses. To avoid being accused of incorrectly calculating taxes, you need to collect all supporting documents, take into account the conditions for recognizing expenses and check the integrity of your transaction partners.

Paying taxes is the most pressing topic for entrepreneurs. It is especially of concern to novice businessmen who are just trying to understand the list of new responsibilities they have received in connection with acquiring the status of an individual entrepreneur. However, not everything is so complicated. Today, the vast majority of individual entrepreneurs exist and are in this mode. Therefore, now I would like to talk about the minimum tax under the simplified tax system and other nuances related to this topic.

Income minus expenses

This is the name of the “simplified” type, which obliges individual entrepreneurs and companies to pay a minimum tax. The simplified tax system “income - expenses” (hereinafter referred to as the abbreviation DSM) is more difficult to understand for novice businessmen. Therefore, many, not particularly understanding the topic, opt for a regime called the simplified tax system 6%. In this case, everything is extremely simple: the entrepreneur pays 6% of the profit of his enterprise as tax.

What about the other case? If a person chooses VHI, then his tax can vary from 5 to 15 percent. In general, first of all, an entrepreneur must find out the rate set for his type of activity in the region where it is carried out. And the exact value is determined by performing some calculations. And it’s worth talking about this in more detail. But first, a few words about advance payments. This is an important nuance that cannot be ignored.

Advance payments

Every person who pays the minimum tax under the simplified tax system according to the designated regime will regularly encounter them. Every quarter the entrepreneur must make a so-called “prepayment”. That is, every three months he transfers an advance payment to the budget. The amount required to be paid is calculated on an accrual basis from the very beginning of the year. And it must be transferred before 25 days have passed since the end of the quarter.

At the end of the year, the remaining tax is calculated and paid. At the same time, a tax return is submitted. Individual entrepreneurs must do this by April 30. For LLCs, the maximum period is March 31.

Calculation

It is carried out quarterly, as well as at the end of the year. With the simplified tax system “income minus expenses,” the minimum tax is calculated simply. First, the profit is summed up from the beginning of the year to the end of a certain period. Then all expenses for the same time period are subtracted from the resulting value. And after that, the resulting amount is multiplied by the tax rate.

If a person calculates an advance payment for the second, third or fourth quarter, then at the next stage he needs to subtract previous advance payments from this value.

As for calculating tax at the end of the year, everything is also simple here. A person determines the minimum tax under the simplified tax system and compares it with the amount of the tax that was calculated in the usual way.

Minimum tax

Under the simplified tax system, it is calculated at a rate of 1%. In what cases is it paid? Far from the most favorable.

A 1 percent tax is charged when the amount of an entrepreneur’s expenses exceeds the income he receives. That is, in case of loss. It is clear that in such situations there is simply no basis for calculating a standard tax of 5-15%. And at the same time, if a person finds himself at a loss, he will still have to pay the one percent required by law.

There is another case. 1% is paid if the amount of the single tax, which was calculated from the difference between expenses and income at a 15% rate, does not exceed the minimum tax for the same period.

Advances and minimum tax

It is worth mentioning one more nuance related to the topic under consideration. It often happens that at the end of each quarter an entrepreneur pays advance payments for a single tax, and at the end of the year he is charged a minimum of 1%.

This situation can be sorted out using one of two methods.

The first method involves the entrepreneur paying the minimum tax under the simplified tax system and crediting previously made advances for a future period. Moreover, for this you do not need to do anything additional, since the offset occurs automatically, since the BCC for the minimum tax of the simplified tax system is no different. It is the same for both tax and advance payments.

Now about the second method. It consists of the entrepreneur crediting the advances paid towards the minimum tax. And in this case, the notorious KBK will be different. So you will need to write an application for offset of advances, to which copies of payment orders and details are attached. Before this, you need to submit an annual declaration so that the inspection database reflects information about the taxes paid by the person.

Example

Well, enough information was provided above to help understand the topic regarding the minimum tax under the simplified tax system (income minus expenses). Now we can move on to an example.

Let's say a certain entrepreneur completed the reporting period with an income of 2,000,000 rubles. At the same time, his expenses amounted to 1,900,000 rubles. is 15%. The following calculation is made: 2,000,000 - 1,900,000 x 15% = 15,000 rubles. This is the amount of tax corresponding to the general procedure. But in this case, the loss is obvious, so the minimum tax will be applied to the entrepreneur. It is calculated as follows: 2,000,000 x 1% = 20,000 rubles.

It can be seen that the minimum tax of 20,000 rubles is an order of magnitude greater than the amount required to be paid according to the general rules. But the entrepreneur must transfer exactly this amount of funds to the treasury.

Good to know

A lot has been said about what the minimum tax under the simplified tax system means. Income minus expenses is a convenient mode, you just need to figure it out. And now I would like to pay special attention to some nuances that it would be useful for an entrepreneur to know.

As already mentioned, the difference when subtracting the accrued amount from 1% can be included in expenses for the next period. It is worth knowing that this procedure does not have to be carried out immediately. It is allowed to exercise this right for the next 10 years.

The transfer can also be done either full or partial. But if the entrepreneur received losses in several periods, then they will be accrued in the same order.

It happens that an individual entrepreneur decides to cease his activities. If the loss was not returned to him, then the legal successor will use it. This is usually done by including this amount in production expenses. But it is worth knowing that this scheme cannot be implemented if a person switches to another taxation regime.

By the way, regarding payment. Since January 1 of this year, 2017, new BCCs have been used. For a fixed contribution to the Pension Fund, the requisite 18210202140061100160 is valid. For an additional contribution - 18210202140061200160. You need to be careful, since the BCCs are almost identical and differ only in one digit. For FFOMS, in turn, BCC 18210202103081011160 is valid.

They can be paid online. To do this, you need to go to the official website of the tax office. Navigating through it is simple and clear, so any ordinary user can figure it out. The main thing is to save the electronic receipts after completing the online payment. Of course, they will be saved in the archive anyway, but it is better to immediately put them in a separate folder.

When you don't need to pay anything

There are such cases. They also need to be noted with attention when talking about the minimum tax on expenses under the simplified tax system.

The fact is that many people open individual entrepreneurs, but do not conduct business. In this case, at the end of the tax period (the deadlines were mentioned above) they submit a zero declaration. If a person had no profit, then there are no advance payments or fines. The only sanction that can be imposed is 1,000 rubles for late submission of reports.

There is also no need to make any calculations when preparing the declaration. All lines in which the amounts of revenue and expenses are usually indicated are marked with dashes. The revenue is zero, which means the tax is the same.

But! Every entrepreneur must pay fixed contributions. Even if he is not active. To date, the amount of annual contributions is 27,990 rubles. Of this, 23,400 rubles go to the Pension Fund, and 4,590 rubles go to the Federal Compulsory Medical Insurance Fund.

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In order to help the development of small businesses, the legislation formulated a simplified taxation system (Chapter 26.2 of the Tax Code of the Russian Federation). It refers to one of the types of preferential tax regimes, which can significantly reduce the tax burden on a business entity and simplify the procedure for preparing and submitting tax reports.

The simplified taxation system in 2019, as well as in previous years, according to the Tax Code of the Russian Federation, involves two types of objects for calculating taxes:

STS Income – 6% rate applies.
STS Income minus expenses incurred - a rate of 15% is applied.

Attention! Regardless of the type of object, taxpayers must report to the Federal Tax Service once a year using this system, and make an advance payment quarterly using the simplified tax system.

By Income

If the taxpayer chooses the simplified tax system with the object of calculation “Revenue”, then in order to calculate the obligatory payment he needs to keep records of receipts to the bank account and to the cash desk, which are the revenue of an LLC or individual entrepreneur.

Federal legislation in this case determines the tax rate at 6%. Of the rate, the second name of the simplified taxation system is 6 percent.

Regional authorities can decide to lower it within their territories. Income accounting is kept in a special register - the book of accounting of income and expenses (KUDiR), where only the income part is filled out.

Attention! in 2019, for individual entrepreneurs and organizations, it is the simplest system - it is best used when the share of income is small or cannot be documented.

Income reduced by expenses

The simplified tax system for income minus expenses assumes that the basis for the calculation is not the full revenue, but reduced by the actually paid expenses. However, you must remember that there are limitations here. Only those costs of an enterprise can be taken into account if they are indicated in the closed list of the Tax Code of the Russian Federation. Costs should be taken into account only if they were actually paid.

For the calculation, a rate of 15% is used, so it is often also called the simplified tax system 15%. Regions are also given the right to reduce it within their borders to stimulate their priority activities and support small organizations and entrepreneurs.

In this system, tax must be paid even if expenses exceed the amount of income received and a loss is incurred. It is called the minimum tax according to the simplified tax system on income minus expenses.

The indicators are recorded in KUDiR, where, unlike the simplified tax system (USN) is 6 percent for LLCs and individual entrepreneurs, you need to fill out not only information about revenues, but also expenses incurred.

Attention! for taxpayers it provides the greatest reduction in tax burden, so it is more profitable. But it is rational to use it if the amount of expenses is 50-60% of the amount of income.

Features of taxation on the simplified tax system

The simplified taxation system makes it possible to reduce not only the tax rate on the financial result of an enterprise’s activities, but also to obtain exemption from paying a certain list of taxes.

Transfer of tax according to the simplified tax system replaces the calculation and payment of the following taxes:

Income tax (or personal income tax for entrepreneurs).
VAT. – value added tax. If a subject applying the simplified tax system voluntarily declares VAT in the documents, then he must pay it even while using the simplified tax system. In addition, simplifiers must calculate and pay VAT when they are assigned the duties of a tax agent.
And under certain conditions of property tax for legal entities.

Also, for some types of simplified activities, it is possible to reduce the amount of contributions paid on employee salaries.

Individual entrepreneurs and legal entities must use the simplified tax system and pay a single tax.

Payers of the simplified tax system of 6% can, when calculating it, reduce the amount of tax received by the contributions actually paid, but not more than 50%.

Previously, all legal entities using the simplified system had the opportunity not to pay property tax. Currently, there is a transition from a tax base calculated based on the inventory value of an object to a base where the tax is determined based on the cadastral value.

Attention! If the taxpayer is registered in the region where the transition has already been made, and the legislation defines the lists of real estate objects subject to taxation in this subject, then the payer of the simplified tax system is obliged to pay property tax for legal entities.

Who can apply the simplified tax system

A simplified taxation system in 2019 for individual entrepreneurs and companies is available if:

business entity no more than 100 people.
There are also income criteria - it should not exceed 150 million rubles per year.
The total cost of fixed assets should not exceed 150 million rubles.

Switching from other modes

You can also change the tax regime if companies or individual entrepreneurs have been operating for a certain time.

However, it must be taken into account that the transition to the simplified tax system is possible only at the beginning of the year. In order to implement it, you must submit an application before December 31 of the year preceding the start of using this special regime, reflecting compliance with the criteria for the possibility of application. These figures should be calculated as of October 1.

Attention! To use the simplified tax system in 2019, the company’s revenue for the nine months of 2019 cannot be higher than 120 million rubles.

There is no other change to the current regime on the simplified tax system.

The procedure for changing the object of taxation according to the simplified tax system

The rules of law also provide for a change in taxation systems within the simplified tax system itself.

The same rule applies here as when switching from another tax system. You can change “Income” to “Income minus expenses” and back only from the beginning of the new year. To do this, in accordance with the established procedure, before December 31, you must submit a corresponding application to the Federal Tax Service.

Tax and reporting period

What is a tax or reporting period is established by the Tax Code of the Russian Federation.

Tax period

The tax period for the simplified tax system is the calendar year. During this time, a declaration is drawn up according to the simplified tax system, in which the amount of tax for the year is finally determined. The tax period includes reporting periods.

If there is a transition from the simplified tax system to OSNO when the established criteria are exceeded, then the tax period in this case will be a period of less than one year.

Information in the declaration is shown cumulatively from the beginning of the year only within one tax period.

Reporting period

Simplified reporting periods are considered to be a quarter, half a year, and nine months. That is, this is the time for which advance payments are calculated.

The procedure for paying tax according to the simplified tax system for LLCs and individual entrepreneurs

The tax must be transferred to the budget in advance payments every quarter, and after that at the end of the year - the remaining amount.

The exact dates when each of these parts must be paid is established by the Tax Code.

It says that this must be done before the 25th day of the month following the completed quarter:

For the 1st quarter - until April 25;
Six months before July 25;
9 months before October 25th.
The final payment for the year must be made to firms by March 31 of the year following the reporting year, and to entrepreneurs by April 30 of the same year.

Attention! If the payment date falls on a weekend, it is postponed to the first business day following the weekend.

For violation of certain deadlines, the company or individual entrepreneur is held accountable.

Taxes and reporting on a simplified system for individual entrepreneurs

For entrepreneurs, the number of taxes and reports depends on whether employees are hired.

The simplified taxation system in 2019 for individual entrepreneurs involves the payment of the following taxes

Individual entrepreneurs without employees pay the following taxes:

Single tax on the simplified tax system.
to the pension fund and for compulsory medical care. insurance.
Property tax for individuals.
Land and transport tax (if there are objects of taxation).
VAT, if it was allocated in shipping documents.
Trade tax, if introduced by regional legislation.

For individual entrepreneurs and employees, the following are added to this list:

Personal income tax on employee salaries;
Insurance contributions for employees' salaries.

Individual entrepreneur reporting on the simplified tax system

Entrepreneurs without employees must submit the following reports:

by year.
VAT declaration (if it was allocated in the settlement documents).
Declarations on land and transport taxes (if there are objects of taxation);
Statistical reporting is presented in full.

Individual entrepreneurs and employees also add:

at the end of the year from the income of its employees;
every quarter;
Unified calculation of insurance premiums at the end of the year;
Reports to the pension fund - monthly and annually;
Report to social security 4-FSS;

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, in comparison with the UTII system for legal entities and individual entrepreneurs and relative to the cost of a patent for individual entrepreneurs.

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

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

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

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

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

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

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

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. proceeds from the sale of goods, works and services of own production and previously acquired, and proceeds 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.

A 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 of 10 million rubles, i.e. 1.5 million rubles (at the usual rate of 15%). Such an amount can be significant for the simplified taxation system payer, who works with the buyer’s money. In the future, after proper registration, these expenses will be taken into account when calculating the single tax for the year, but the need to pay such amounts at once may become an unpleasant surprise.

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

✐Example ▼

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

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

✐Example ▼

The procedure for switching to the simplified tax system

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

If, at the end of the reporting (tax) period in 2019, the taxpayer’s income 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 apply 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 has no 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 was 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 rubles). At the same time, 1% of income can be paid at the end of the year, until July 1, 2020. In our example, the individual entrepreneur paid the entire amount of contributions in the current year in order to be able to reduce the single tax at the end of 2019.

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

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

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

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

✐Example ▼

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

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

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

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

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

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

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

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

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

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