In 2016, traditionally, it comes into force large number changes in the country's tax system. For this reason, many taxpayers are at a loss and begin to doubt whether familiar and proven accounting and tax accounting standards are in effect this year.
Let’s try to refresh our memory on an essential point of one of the most popular taxation schemes, namely the simplified tax system according to the “income minus expenses” system. Let us remember and provide an exact list of expenses with a detailed explanation that you can take into account in 2016 when calculating the single tax.
Nuances of recognizing expenses under the simplified tax system
It is very important to take into account when applying the “simplified” approach that all expenses are recognized only after they are directly paid!
List of expenses in simplified form with explanation:
Amounts spent on the acquisition of fixed assets. This will include all funds spent on the acquisition of fixed assets, their construction and production. Also, if you decide to improve an existing fixed asset by completing it or modernizing it, the costs of this can also be taken into account thanks to this item. It is worth remembering that from January 1, 2016, an object with an initial cost of 100 thousand rubles or more will be considered a fixed asset.
If you buy software, or are going to use someone else's know-how and enter into an agreement with its owner, all these costs will apply to this item. Here you can take into account any costs for purchasing the so-called intangible asset(NMA) - or for its creation. This will include all your funds spent on the purchase exclusive rights for programs, inventions, models, various know-how and other results of intellectual work. Also, within the framework of this article, the taxpayer can take into account the costs associated with patenting his invention, as well as the amounts paid to lawyers for legal support of this process. In addition, if a taxpayer invests in research and development that produces the above-mentioned intellectual property, that investment can also be taken into account when calculating tax.
All expenses incurred by you to repair any fixed assets - both owned and leased.
Payments made under rental and leasing agreements for property.
One of the most voluminous types of costs is material costs, indicated in this paragraph. If you purchase materials, raw materials for the production of your products, necessary tool and inventory, equipment, special clothing and special protective equipment for their employees, fuel and water to meet the technological needs of their production, spare parts and components - all funds spent on this can be taken into account, based on this point in Article 346.16 of the Tax Code of the Russian Federation.
Wages paid to employees and benefits during sick leave within the framework of current legislation.
Payment of contributions for all types of employee insurance. It is this item that includes payments for employees insurance premiums to the Pension Fund, the MedFund and the Social Insurance Fund.
By paying the bills of counterparties who are VAT payers and provide us with their services, work and goods, the “simplified” also pay the VAT itself. Accounting for the costs of its payment is carried out separately, in this paragraph of Article 346.16 of the Tax Code of the Russian Federation.
The amount of interest paid on borrowed funds. This paragraph also takes into account the costs associated with paying for the services of banks and other credit institutions.
If, according to legal requirements, the taxpayer is obliged to ensure fire safety, then all costs associated with this can also be taken into account when calculating the tax. In addition, the tax base will be reduced by the costs of various security services, the need for which is determined by the activities of the taxpayer.
When importing goods related to commercial activities from abroad, the taxpayer pays various customs duties. Those of them that are not subject to return according to the law can be taken into account when calculating the tax thanks to this clause.
Expenses for company vehicles – both servicing your own company vehicle and compensating the owner for the use of his personal vehicle for business purposes. It is worth considering that compensation costs are recognized when calculating tax only within the limits of legislative norms. You can take into account no more than 1.2 thousand rubles per month for one passenger car with an engine capacity of up to 2 thousand cubic meters. cm, no more than 1.5 thousand rubles for a car with a displacement of over 2 thousand cubic meters. cm and no more than 600 rubles per motorcycle.
Travel expenses: daily allowance, payment for accommodation, travel there and back, costs for obtaining visas, invitations and similar documents, various airport and consular fees.
Costs for document preparation by a notary. It is important to know that such costs are taken into account within the limits of the tariffs established for notaries by law.
Costs of paying for the services of an accountant, lawyer, auditor.
Payment for the purchase of office supplies.
Costs of paying for various types of communication services.
Payment for purchasing the right to use computer programs and databases. Typically, such payments are made under licensing agreements. If the purchased program or database requires a paid update, the funds spent on this can also be taken into account under this item.
Costs for developing new technologies, opening new workshops.
Funds used to pay taxes and fees paid by the taxpayer, excluding the single “simplified” tax itself.
This point is relevant for trading companies - it takes into account the costs of paying for goods purchased for subsequent sale, as well as all costs associated with their acquisition and subsequent sale. This excludes the VAT paid in this case - it is accounted for separately.
Amounts of paid commissions, remunerations to the agent and guarantors.
Money spent on maintenance and repairs under warranty.
If you need to prove that your product, the place of its storage, sale, method of transportation or production process complies with legally established standards, or the terms of the concluded contract, then you can offset all the costs of the relevant examination, guided by the provisions of this paragraph.
If the taxpayer needs to prove the correctness of the determination of the tax base and for this it is necessary to conduct a mandatory assessment of any property or material assets, the associated costs can be accepted as expenses based on this point.
Payment of a fee for providing information about registered rights.
Payment for the production of documents related to the cadastre, real estate inventory, land surveying.
Payment for examination, the results of which are needed to license the taxpayer’s activities.
Costs associated with court and arbitration.
Current payment for the use of rights to the results of intellectual work.
If you spend money on training your employees or improving their skills, you can also reduce your income by the costs incurred in this direction, based on this point. The only condition is that the employee in whose training you will invest must be on staff on the basis of an employment contract concluded with him.
If you have a cash register or other cash register equipment, then the costs of its maintenance and operation can also be taken into account, guided by the provisions of this paragraph.
And finally, the cost of export household waste and garbage can also reduce the tax base under the simplified tax system.
Conditions for accounting for expenses when calculating tax
All expenses mentioned in the list above are taken into account when calculating tax only if they are confirmed by correct documents and are commercially justified. That is, documents proving expenses incurred must be drawn up in accordance with the requirements of current legislation. In addition, the costs must be incurred as part of the taxpayer’s activities aimed at making a profit.
Thus, the list of expenses under the simplified tax system “income minus expenses” is quite detailed and broad. However, it is closed - expenses that are not listed in these paragraphs cannot be taken into account.
It is also important for the taxpayer to pay attention to documentary support for the costs incurred and their payment in the period for which the tax is calculated according to the simplified tax system.
Mezentseva Vasilisa
Hello dear readers. Today Daria Milto (specialist in accounting and tax accounting) prepared a review article about the simplified taxation system (also known as simplified taxation system or simplified tax system).
- who can apply the simplification;
- how to switch to the simplified tax system;
- advantages of the simplified tax system for an entrepreneur;
- basic parameters and examples of tax calculations according to the simplified tax system for different bases (income 6%, income minus expenses 15% with and without employees).
This article is a must-read for anyone who is planning to run a business and is looking towards a simplified taxation system.
Advice! It can greatly facilitate the maintenance of the simplified tax system and other nuances of accounting this service, try it to minimize risks and save time.
The simplified tax regime is quite common among individual entrepreneurs and small organizations. This is due to the ease of accounting, calculation and payment of tax, the ability to optimize your tax burden, etc.
But, like any other special regime, the simplified tax system has its own characteristics. Let's consider important points Simplified tax system and changes to pay attention to in 2019.
Who can apply the simplification
The first question that should arise for an entrepreneur who wants to pay taxes according to the simplified tax system is, can I switch to the simplified tax system? Yes, there are restrictions on switching to the special regime.
Please note:
- the average number of employees per year should not exceed 100 people;
- annual income does not exceed 150 million rubles. – otherwise you “fly away” from the simplification, starting from the quarter in which the excess occurred;
Important! This amount is not adjusted for the deflator coefficient; the effect of the corresponding provision of the Tax Code of the Russian Federation is suspended until January 1, 2020. That is, you just need to focus on the figure of 150 million rubles.
- the residual value of fixed assets should not exceed 150 million rubles (relevant for organizations);
- the share of other legal entities in the authorized capital cannot be more than 25% (also relevant for organizations);
- The organization should not have branches.
Important! Since 2016, organizations with representative offices can apply a simplified procedure. But for legal entities with branches, the ban on its use is still in effect.
Let us recall that a representative office is considered a separate division that represents and protects the interests of a legal entity, and a branch is a separate division that performs all or some of the functions of a legal entity.
Both legal entities and individual entrepreneurs can apply the simplified special regime. An already operating organization has the right to switch to a simplified tax system in 2020 if its income for the previous 9 months of 2019 was less than 112.5 million rubles.
Important! This amount is also not adjusted for the deflator coefficient; the corresponding provision of the Tax Code of the Russian Federation is suspended until January 1, 2020. That is, you just need to focus on the figure of 112.5 million. The limit is set for organizations, for individual entrepreneurs there are no restrictions.
Those who encounter the simplified tax system for the first time should also further study Chapter 346.12 of the Tax Code, since the simplified tax system cannot be used by some organizations and individual entrepreneurs.
As for organizations, these are:
- banks, investment funds, microfinance organizations, insurers and others similar;
- budgetary institutions;
- foreign organizations;
- those involved in gambling;
- participants in production sharing agreements.
In addition, organizations and individual entrepreneurs who:
- produce excisable goods;
- extract and sell minerals (with the exception of common types);
- switched to Unified Agricultural Tax;
- did not report their transition to a simplified system within the prescribed period.
The simplified form cannot be used by notaries and lawyers engaged in private practice.
Advantages of the simplified simplified tax regime
In principle, the simplified version is popular precisely because it has a lot of advantages.
Among them:
- The simplified tax system is a tool for optimizing tax payments: you can significantly save on taxes;
- tax period– year: rented once, advance payments are transferred throughout the year;
- can be deducted from tax on insurance premiums;
Important! Due to the introduction of the trade tax, it is now possible to deduct not only insurance premiums from the tax amount, but also the paid trade tax.
- excludes the payment of VAT (except for imports), personal income tax (for individual entrepreneurs) and income tax (for legal entities);
Important! The use of a simplified special regime no longer provides an exemption from paying property tax. The change came into force in 2015: the tax calculated from cadastral value objects, everyone pays, regardless of what tax regime is used.
- allows you to choose a tax base (income or income minus expenses);
- it is possible to use preferential rates;
Important! Previously, the region could establish a preferential rate only for those who calculate the tax on the basis of “income minus expenses” - it could be set within the range of 5 to 15%, but now this can be done for those who pay tax on the basis of “income” . Since last year, regional authorities can reduce it from 6% to 1% at their discretion, depending on the categories of taxpayers.
Important! For taxpayers of the Republic of Crimea and the city of Sevastopol, the rate for the period 2017-2021 is: may be reduced to 3%, but only for those who will calculate the tax on the basis of “income minus expenses.”
Important! A zero rate can be introduced in the regions for newly registered individual entrepreneurs working in the social, industrial and scientific spheres, as part of a “tax holiday”. To these three areas of activity is also added the sphere of consumer services to the population, so those who are going to open an individual entrepreneur specifically in the field of consumer services may well become participants in the “tax holiday” in their region.
- simplified accounting (for individual entrepreneurs – KUDIR and fixed assets).
The main disadvantage of simplification is the lack of VAT. For individual entrepreneurs and LLCs, which vitally need to retain their large counterparties, VAT becomes a significant factor: they have to remain on the general regime. Simplifications are sometimes made at the buyer's request. In this case, it is still necessary to pay VAT, but it is no longer possible to take it into account both in income and expenses.
How to switch to simplified tax system
Here you need to understand whether you are already working or not yet.
For newly registered individual entrepreneurs (LLC), the procedure is as follows: you need to submit an application within 30 days from the date of state registration, otherwise you automatically become a tax payer according to common system.
The application can be submitted simultaneously with the package of documents for registration - this is even better, otherwise you will forget, be late, and so on. It is drawn up according to form No. 26.2-1. Individual entrepreneurs submit an application at their place of residence, organizations - at their location. If you are just going to register an individual entrepreneur (LLC), then use the service for drawing up documents and there you will also draw up an application for the transition to the simplified tax system. A description of the process is in the article.
If an individual entrepreneur (LLC) is already working and wants to switch to a simplified system from the new year, then: the application must be submitted before December 31 of the current year. It is important that all limiting indicators of your business (number of employees, income, etc.) do not exceed those established in the Tax Code of the Russian Federation.
Operating LLCs and individual entrepreneurs have the right to switch to the simplified tax system only from the beginning of next year.
If at the end of one of the tax (reporting) periods your income exceeds the annual limit, then you lose the right to apply the simplification. You no longer have the right to apply this special regime, and the countdown begins from the beginning of the quarter when the excess income occurred. From now on, you are a payer under OSNO.
Basic parameters of simplification
As with other tax regimes, the simplified tax system has the following basic parameters: object, base and rates for tax calculation, tax (reporting) period. Let's look at them.
Object. The simplified version provides for the choice of a taxable object at your discretion: either the amount of all income, or the difference between income and expenses - essentially, profit. The object is selected for a period of one year; accordingly, it can only be changed from the beginning of the new year.
Example: In 2019, the individual entrepreneur uses the simplified tax system at 6%; after analyzing his income and expenses, he comes to the conclusion that it is more profitable for him to pay tax under the simplified tax system of 15%. Before December 31, 2019, he must notify the tax office of his intentions, then from January 1, 2020, he will be able to use the simplified tax system of 15%.
There is one exception here: if there are contractual terms for the trust management of property or a simple partnership operates, then only the simplified tax system of 15% can be used.
Tax base. There are also two options, each of which corresponds to a particular object, depending on which one you have chosen for taxation of your business:
- income in monetary terms – for simplification at 6%;
- the difference between income and expenses in monetary terms – for simplification, 15% each.
It should be noted that the list of expenses is quite limited and is listed in Art. 346.16 Tax Code of the Russian Federation.
Rates. For the “income” base, the rate is 6%, with the simplified “income – expenses” - 15% - these rates are standard! They may be reduced in your region! To determine if you can use the reduced rate, you need to check your local law!
A reduced rate can be set for all payers of the simplified tax system in the region, or maybe only for those who carry out specific types of activities; other entrepreneurs will consider the tax at 15%. Regional authorities often use this opportunity as a tool to attract investment into the region.
Here the question usually arises: which object to choose? Of course, you need to choose an object of taxation based on your benefit, that is, the smallest amount of tax. Let's do some calculations for comparison.
Example: you are registered as an individual entrepreneur, you are using a simplified tax system, your income for the year is 900 thousand rubles, expenses are 430 thousand rubles. What is the tax amount?
With the simplified tax system (“income” and 6%): 900 * 6% = 54 thousand rubles.
Under the simplified tax system (“income – expenses” and 15%): (900 – 430) * 15% = 70.5 thousand rubles.
In our case, the simplified tax system with the “income” base is much more profitable, but if the expenses of your business amounted to a more significant amount, for example, 590 thousand rubles:(900 – 590) * 15% = 46.5 thousand rubles.
It turns out that the simplified tax system (15%) is more profitable to use if income and expenses are related to each other as 1 to 0.6, that is, the expenditure portion is 60% or more of the income. Theoretically, if the expenditure part of the calculation is 60% of income, then the tax in both options will be the same.
Indeed, if expenses were equal to 540 thousand rubles, then:
(900 – 540) * 15% = 54 thousand rubles.
In practice, this rule does not always apply, as there are other factors. What do you need to remember?
1. Not all expenses can be accepted for tax calculation:
- In order to recognize expenses, they must be documented (the fact of payment and the fact of transfer of goods, works, services). If an expense is not confirmed, it cannot be accepted for tax purposes.
- the expense must correspond to the list established in the Tax Code of the Russian Federation, otherwise it also cannot be accepted for calculating tax;
- Some expenses are recognized only when special conditions are met.
2. When calculating the simplified tax of 6%, you can deduct insurance premiums:
- it is allowed to deduct all contributions for oneself when the individual entrepreneur is not the employer;
- You can deduct contributions both for yourself and for employees, but not more than 50% of the tax value when the individual entrepreneur is the employer.
- Since 2016, taxpayers can also deduct the amount of trade tax paid!
3. To simplify matters, a reduced rate may apply specifically in your region.
4. For a simplified tax payer (income minus expenses), there is an obligation to calculate minimum tax: 1% of annual income. The amount received is compared with the amount of income paid for the year. If it turns out to be less than the calculated minimum or equal to zero, then the state needs to pay exactly the amount of the minimum tax.
The deadlines for payment of tax amounts and presentation do not depend in any way on the object or the simplified rate. For this special regime, the tax period is set to a year, and the reporting quarter is considered. In a simplified manner, you need to transfer advance payments to the budget. The deadline for their payment is strictly until the 25th day of the month following the reporting quarter. Final payments are made after the end of the year; organizations must submit a declaration and pay additional tax by March 31, individual entrepreneurs by April 30.
How to make all tax calculations
For simpler and clearer accounting and tax accounting according to the simplified tax system we recommend using "My Business" service.
The simplified tax is calculated as follows: the base chosen for taxation is multiplied by the corresponding rate as a percentage. Next, contributions to insurance funds and trade fees transferred for the reporting period, and advance payments previously transferred to the budget are taken into account. Let's look at a few basic examples.
Simplified: “income” and a rate of 6%
Example 1: you are registered as an individual entrepreneur, you work alone, you do not hire employees, you have earned an income of 250 thousand rubles in a year, you have paid your contributions in full (in 2019 the amount will be 36,238 rubles), you do not pay a trading fee.
simplified tax system = 250,000 * 6% -36 238 = - 21 238 rubles – negative value, no tax needs to be paid.
If the income were a little more, 300 thousand rubles, the situation is similar:
simplified tax system = 300,000 * 6% -36 238 = - 18 238 rubles - a negative value, there is no need to pay tax.
If the income were significantly higher, 700 thousand rubles, the tax amount would be:
simplified tax system = 700,000 * 6% -36 238 = 5,762 rubles
Income exceeded 300 thousand rubles, from the excess you need to transfer an additional pension insurance contribution:
(700 – 300) * 1% = 4 thousand rubles
With a much larger income, for example 16 million rubles:
simplified tax system = 16 million * 6% -36 238 = 923,762 rubles
Additional contribution to the Pension Fund = (16 million – 300,000) * 1% = 157,000 rubles, but:
The contribution limit for pension insurance in 2019 is 234,832 rubles, of which you have already transferred 29,354 rubles, leaving 205,478 rubles remaining. The calculated additional contribution does not exceed this value, which means that you need to pay exactly 157 thousand rubles.
Important! For 2019, individual entrepreneurs must report insurance premiums based on fixed amounts of 29,354 rubles to the Pension Fund and 6,884 rubles to the Federal Compulsory Medical Insurance Fund, a total of 36,238 rubles.
Example 2: you are registered as an individual entrepreneur, for the optimal functioning of the business you have hired three employees. Over the year, your company’s income reached 780 thousand rubles. During the year, without violating the deadlines, you transferred all insurance premiums for your employees in the amount of 50 thousand rubles and for yourself in the established amount. How much can the tax be reduced?
STS = 780 * 6% = 46.8 thousand rubles
You have the right to deduct insurance premiums for employees and for yourself from this value, but not more than half of the tax. The total amount of contributions paid is 50,000 + 36,238 = 86,238 rubles.
50% of tax: 46.8 * 50% = 23.4 thousand rubles
Tax (to the budget) = 46.8 – 23.4 = 23.4 thousand rubles (after all, the entire amount of contributions cannot be deducted, it exceeds 23.4 thousand).
Additional contribution to the Pension Fund = (780 – 300) * 1% = 4.8 thousand rubles
Example 3: How to calculate advance payments using the simplified 6% rate? Let's say you are an individual entrepreneur and there are no employees. Quarterly income was: 600, 200, 120, 90 thousand rubles. Contributions for yourself You transferred 36,238 rubles to the funds in the 1st quarter of 2019, you do not pay a trading fee.
Let’s preliminary calculate the accumulated amounts of income:600 , 800 , 920 And1 010 thousand rubles respectively.
- simplified tax system (advance payment for quarter 1) = 600,000 * 6% - 36,238 = 2,762 rubles
- Additional contribution to the Pension Fund = (600,000 – 300,000) * 1% = 3,000 rubles (we will accept the deduction further)
- Simplified tax system (2nd quarter advance) = 800,000 * 6% - 2,762 – (36,238 + 3000) = 6,000 rubles
- Additional contribution to the Pension Fund = (800,000 – 300,000) *1% - 3,000 = 2,000 rubles (we will accept the deduction further)
- STS (advance 3 quarter) = 920,000 * 6% - (2,762 + 6,000) – (36,238 +3,000 + 2,000) = 5,200 rubles
- Additional contribution to the Pension Fund = (920,000 – 300,000) * 1% - 3,000 – 2,000 = 1,200 rubles (accepted for deduction in the final calculation)
- STS = 1,010,000 * 6% - (2,762 + 6,000 + 5,200) – (36,238 + 3,000 + 2,000 + 1,200) = 4,200 rubles – at the end of the year
- Additional contribution to the Pension Fund = (1,010,000 – 300,000) * 1% - 3,000 – 2,000 – 1,200 = 900 rubles (you have the right to deduct them when calculating the advance payment for the 1st quarter of the next year)
In total, you will pay 18,162 rubles in tax for the year.
Important: additional insurance premiums, which are calculated from the amount of excess income, can be paid in one payment after the end of the year, or part of it can be paid in the current year: from the moment when income began to exceed 300 thousand rubles. All amounts of insurance contributions - mandatory and additional - can be taken into account when calculating the tax, the main thing is that the tax can be reduced only on those contributions that were paid in this reporting period. If you transfer additional contributions after the end of the year, then you can deduct these amounts only when calculating advance amounts under the simplified procedure for the 1st quarter of the next year.
So, in our example, we will slightly change the conditions: we will not transfer additional contributions this year, we will pay only a fixed amount. Then it turns out that for the year the tax payable will amount to 24,362 rubles. You also need to note the fact that you have the right to transfer fixed contributions for yourself as you wish: quarterly in equal amounts, one-time in one of the periods, in two or three different parts, the main thing is to transfer them before the end of the year.
Simplified: “income minus expenses” and a rate of 15%
Example 1: you are registered as an LLC, apply a simplified tax rate of 15%. The quarterly income of your company was: 550, 690, 750 and 920 thousand rubles, respectively, expenses - 310, 505, 390, 410 thousand rubles. How to calculate advance payments?
simplified tax system (advance payment for quarter 1) = (550 – 310) * 15% = 36 thousand rubles
Simplified tax system (2nd quarter advance) = (1,240 – 815) * 15% – 36 = 27.75 thousand rubles
Simplified tax system (advance payment for quarter 3) = (1,990 – 1,205) * 15% - (36 + 27.75) = 54.15 thousand rubles
STS (year) = (2,910 – 1,615) * 15% - (36 + 27.75 + 54.15) = 76.35 thousand rubles
In total, for the year you need to transfer 194.25 thousand rubles in tax; insurance premiums are already taken into account in expenses when calculating the tax.
Payers of simplified taxes (income - expenses) must calculate the minimum tax, in our example it will be equal to:
2,910 * 1% = 29.1 thousand rubles
And our organization paid 194.25 thousand rubles. Now, if the tax calculated by us using the above algorithm turned out to be less than 29.1 thousand, then the LLC would be obliged to pay this minimum of 29.1 thousand.
Example 2: The individual entrepreneur applies a simplified tax rate of 15%; he submitted a declaration to the inspectorate, where he indicated in rubles: 3.35 million income, 1.78 million expenses, respectively, the tax base of 1.57 million and the tax of 235.5 thousand rubles.
All expenses are reflected in KUDIR, you attached supporting documents for them to the declaration, cost items were:
- carrying out the purchase of various goods corresponding to the assortment of your store for subsequent resale 1.12 million rubles;
- wages and contributions to insurance funds 0.28 million rubles;
- rent for office and warehouse premises is 0.33 million rubles;
- payment for communications and Internet 0.01 million rubles;
- office for production needs 0.01 million rubles;
- purchase of a TV for the office lobby: 0.03 million rubles.
As a result of the audit, the tax office accepted not all expenses for tax calculation, but only:
- purchase of goods 0.98 million rubles, since the remaining purchased goods remained unsold to customers;
- wages and contributions 0.28 million rubles;
- rent of space 0.33 million rubles;
- communications and Internet 0.01 million rubles;
- purchase of office supplies 0.01 million rubles.
0.03 million rubles for a TV were not accepted at all, since they were not related to the conduct of business.
As a result: expenses were recognized only in the amount of 1.61 million rubles. The tax amount is:
(3.35 – 1.61) * 15% = 0.261 million rubles.
In such a situation, the tax office will charge a tax arrears of 25.5 thousand rubles plus a fine of 20% of this amount - 5.1 thousand rubles.
Reporting according to the simplified tax system
In order to submit reports according to the simplified tax system on time and correctly, we also recommend using "My Business" service.
What kind of reporting entrepreneurs need to submit to the simplified tax system depends on the organizational and legal form. In any case, you need to fill out and submit a declaration according to the simplified tax system:
- LLCs are rented out until March 31;
- Individual entrepreneurs are handed over on April 30.
In addition to the declaration, organizations using the simplified tax system also submit:
- data on the average number of employees;
- employee income certificates ( and );
- reporting on insurance premiums;
- declarations for other taxes as necessary;
- statistical reports if necessary.
Well, that's all. If you have questions, ask in the comments.
Simplified taxation system – one of the most effective tools small businesses in order to reduce the single income tax. Many, both start-up and long-running enterprises, turn to special attention for this special mode.
With its help you can greatly simplify settlements with the state; for individual entrepreneurs, even accounting is not required.
Let's look at the simplified tax system for 2018 and consider in detail the features of the tax base - “income minus expenses”. The mode has its own nuances, which can become an unpleasant surprise if they are not taken into account initially.
Features of work
Upon initial registration of an individual entrepreneur or LLC tax authority automatically registers an entrepreneur under the general taxation system. A novice businessman should think in advance about which mode is best to interact with the state, otherwise taxes and other payments can significantly affect the feasibility of the enterprise as a whole.
Works in Russia several tax systems:
- General mode– one of the most common and difficult in terms of calculations and reporting. This is the same regime that provides for the payment of value added tax.
- Taxes on certain types of activities or UTII– the mode implies a rate of 15%.
- Special tax regime for agricultural activities.
- Simplified taxation system, which offers two objects - “Income” and “Income minus expenses”.
There is also a patent system, but it only applies to the individual entrepreneur form.
Without a doubt, a businessman is interested in the simplified tax system regime, which has a number of advantages regarding reducing the tax burden and maintaining records. This system is divided into two objects:
- "Income".
- "Revenue minus expenses."
Each object is subject to a differentiated rate - 6% and 15%. These, in turn, may vary depending on regional laws. Regions have the right to reduce the tax percentage downward to attract investment.
As a result, the “Revenue” object may have a rate from 1% to 6%, and the object “Income - expenses” - from 5% to 15%. This situation attracts budding entrepreneurs as well as investors. When switching to the simplified tax system, a businessman is exempt from paying tax for individuals. persons, property, value added, as well as profit.
In addition to the tax burden, the entrepreneur has to pay insurance premiums to the Pension Fund, FFOMS, and Social Insurance Fund. These are extra-budgetary payments, they are deducted from the total income of the enterprise and are not taxed in any form - “Income” or “Income minus approved expenses”. In order to switch to a simplified taxation system, an entrepreneur must notify the tax authority about this before December 31 of the current year.
If you are just planning to register an individual entrepreneur or LLC, you should submit a notification of registration for the “simplified” registration along with the main package of documents, otherwise the enterprise will operate according to the general system. You can change the tax regime only once a year, the same goes for moving from one object to another.
Transition conditions
To implement the simplified tax system, an entrepreneur must meet certain requirements. If the organization does not respond to them, this mode is automatically removed. Conditions for transition include:
- Maximum enterprise income during the reporting period should not exceed 150,000,000 rubles.
- Organization staff should not exceed 100 people.
- Valuation of fixed assets organization does not exceed 150 million rubles.
- Equity participation others legal entities should not exceed 25%.
If an organization already operates on a simplified taxation system, then in order to retain the right to the simplified tax system it must not exceed the total maximum income. The amount will not be multiplied by the consumer price index, which is 1.329.
Since 2017, the use of the index has been suspended (until 2020). The new provision has significantly simplified the work of an individual entrepreneur or LLC. Besides general requirements and the conditions for the transition to the simplified tax system, there are other nuances that also need to be taken into account, for example, the activities of the enterprise.
Who should not use it
A complete list of activities of enterprises and organizations that do not have the right to work under the simplified tax system is indicated in Art. 346.12 Tax Code of the Russian Federation. This list includes:
- enterprises and organizations conducting banking, insurance or any other financial activities;
- branches;
- budgetary enterprises, government organizations;
- enterprises whose activities are related to gambling;
- organizations engaged in notarial and advocacy activities;
- production of excisable goods.
Reporting periods
Reporting under the simplified system is submitted once a year, but in addition to the declaration, the entrepreneur is obliged to make advance payments throughout the year. Reporting periods include:
- The quarter from January to March is the first advance payment.
- The period from January to June is the second advance payment.
- The third reporting period from January to September is for 9 months.
- The annual report with the completion of the declaration is submitted by March 31 of the following year, the date is relevant for enterprises. The report must be submitted by individual entrepreneurs by April 30. Delays in payments and annual reports are subject to penalties and fines.
This system applies to both the “Income” mode and the “Income minus expenses” mode. For advance payments for reporting periods, declarations are not completed. The simplified tax system is an easy-to-understand system that allows an entrepreneur to reduce the complexity of reporting.
Simplified system objects
The simplified system gives the right to independently choose the object of taxation - either “Income”, the base rate of which is 6%, or “Income minus expenses” - 15%. When choosing, you should pay attention special attention to the second option, where the company’s expenses are deducted from income. It is only advisable for those organizations where real expenses will be above 50% of income, ideally the percentage should be 60%-65%.
Moreover, expenses are strictly regulated by Article 346.16 of the Tax Code of the Russian Federation. Also, all expenses must be proven and supported by regulatory documents.
Very often, disputes arise between an entrepreneur and the tax office. disputes regarding the recognition of certain expenses. Before making a decision on choosing a taxable object, you should carefully weigh all the pros and cons of the objects. Organizations prefer the “Revenue minus expenses” system.
The “Revenues reduced by approved expenses” regime requires more careful consideration. There are many nuances in the application of this taxation object.
"Income minus expenses"
This type of regime differs from the “Income” object in the ability to deduct expenses that are not subject to taxation from total income. By income we mean:
- Revenue from the sale of goods, services, as well as work performed. Realization also includes property rights.
- Means and material assets, not related to implementation. These include property received (free of charge), interest (or income) on loans, credits, bank accounts, etc.
Expenses, which are regulated in Art. 346.16. An entrepreneur should pay special attention to the list of expenses. They must be documented.
Before making a decision in favor of the “simplified” approach, an entrepreneur should pay attention to the taxation system with which the partners work. If they use the general mode, in this case it will be unprofitable for partners to interact with the enterprise using the simplified tax system. This nuance does not allow many entrepreneurs to switch to the simplified tax system.
Approved expenses
An entrepreneur should take into account that Not all expenses are recognized by tax authorities, even if everything is documented according to the law. For example, the purchase of a sofa for the office is unlikely to be recognized and included in the expenses of the enterprise.
Many beginning businessmen are faced with a situation where the purchase of goods for further sale, supported by documents, is not recognized as an expense. This happens because this product must be sold and transferred into ownership to the buyer. Moreover, payment for goods by the buyer is not proof of sale.
The very fact of transfer of ownership of the goods to the buyer is important. In this case, the purchase expense will be recognized.
The list of expenses includes salary payments or insurance premiums both for the organization’s employees and for yourself. They are deducted from income and are not taxed, but it is worth considering that at the expense of salaries you can reduce the tax by no more than 50%.
When calculating expenses, you should also take into account such a nuance as an advance payment from the buyer for goods or services.
The full payment must be made during the reporting quarter, otherwise the entrepreneur will have to pay tax on the prepayment received. The owner of the organization should carefully study the list of expenses under Art. 346.16 of the Tax Code of the Russian Federation, and other nuances regarding payment for goods.
Advantages of the mode
With a simplified system, there are several advantages– this is the exemption of an entrepreneur from paying taxes on property, income individuals, added value, profit. The “Income minus expenses” mode implies another important point for doing business.
If an organization or individual entrepreneur suffers losses where expenses exceed income, a minimum tax of 1% of all income is paid. Moreover, this payment can be included in expenses.
The “Revenue minus expenses” mode is appropriate only for those organizations whose expenses will exceed 60-65% of income. In other cases, such a system will become unprofitable.
Examples of tax and advance payment calculations
Using an example, it is quite easy to understand how the calculations of advance payments and the annual payment on the simplified tax system will take place. Let's take a simple and conditional example, where the most basic expenses of the enterprise and total income for the reporting periods will be taken into account.
The Niva organization opened recently and chose the simplified tax system as its taxation system, the object being “Income - Expenses”. The first reporting period of the organization is from January to March. During this period of time, the total income of the enterprise amounted to 400,000 rubles.
The Niva organization documented expenses that amounted to 260,000 rubles, which is 65% of expenses from income. The list of expenses fully complies with the conditions of Art. 346.16 Tax Code of the Russian Federation. It included:
- The rent for the office space was 40,000.
- Expenses for the purchase of computer equipment necessary for conducting business amounted to 70,000.
- Payment for communication services, Internet – 5000.
- Expenses spent on advertising the organization amounted to 90,000.
- Salary to employees - 30,000, mandatory insurance contributions amounted to 9,000.
- Purchase of office supplies – 1000.
- Maintenance of working vehicles – 15,000.
To calculate the advance payment, you need to subtract expenses from your total income and multiply by a rate of 15%:
(400 000 – 260 000) * 15% / 100 = 21 000
The next advance payment will be from January to June. For simplicity, let’s take the same amounts of income and expenses for this period - income 400,000 and expenses 260,000, to which you need to add income and expenses for the first quarter and subtract the first installment from the resulting amount:
((800 000 – 520 000) * 15% / 100%) — 21 000 = 21 000
The third advance payment is calculated from January to September, for nine months, taking into account the first two advance payments:
((1 200 000 – 780 000) * 15% / 100%) – 21 000 – 21 000 = 21 000
The latest report is calculated for the entire year; the deadline for filing the declaration depends on the form of registration of the activity. To calculate, income, expenses are summed up and advance payments already made are subtracted:
((1 600 000 – 1 040 000) * 15% / 100%) – 21 000 – 21 000 – 21 000 = 21 000
The rate of 15% can vary depending on regional laws and range from 5% to 15%. In this case, the “Income reduced by approved expenses” regime will be even more profitable and attractive.
In the example, income and expenses are identical for clarity and convenience, but, as a rule, they increase. For example, in the first quarter the income was 400,000 rubles, and in the second - 600,000 rubles. The total income in this case will be:
400 000 + 600 000 = 1 000 000
The payment system is, in fact, very simple; the main thing is to correctly document expenses in accordance with the Tax Code of the Russian Federation and in the prescribed form using regulatory documents. These include forms strict reporting, cash receipts, payment slips, invoices, certificates of work performed and other documents.
The simplified tax system significantly simplifies reporting and allows an entrepreneur to reduce tax payments. Before deciding to use the “simplified” system in the “Income minus expenses” mode, carefully study the Tax Code of the Russian Federation and calculate all the nuances of doing business on this system.
It may happen that the transition to the simplified tax system will entail loss of key clients or partners who work with VAT. The special tax regime has many advantages, but the disadvantages should not be ignored. Think everything over carefully, consult your local tax authority about rates, and only then make the right decision that is beneficial for doing business.
Since each tax regime has its own rules for accounting for income and expenses, the Tax Code establishes transitional provisions for changing one regime to another. And they are prescribed for those who change OSNO to SYSNO. But for those who switch to the simplified tax system from UTII, in chap. 26.2 NK there is not a single word.
However, there is one thing general rule: the same income and expenses should not be counted twice (first in one mode, then in another). Let's see what organizations and entrepreneurs need to take into account when switching to simplified taxation from the general taxation regime or from UTII.
Payment for goods shipped to OSNO is not included in “simplified” income
N.V. Izoshlova, Vidnoye, Moscow region.
Our organization decided to switch to the simplified tax system in 2016. Many of our customers pay for goods after receiving an invoice. Accordingly, according to the invoices issued in the last days of December, they will pay us in 2016. In January, we will also ship goods to them, but without VAT. Changes have been made to the contracts and we will not issue invoices.
Should I account for goods shipped in 2015 and paid for in 2016 under the general regime or under the simplified regime? How to divide what is the payment for goods sold under the simplified tax system, and what is the payment for goods sold under the simplified tax system? When dividing payments, is it possible to refer to the balances of account 62, reconciliation reports with customers (we’ll compile them later)?
: Transitional provisions provide that money received after the transition to the special regime is not included in the tax base under the simplified tax system if these amounts were included in income when calculating the income tax base. subp. 3 p. 1 art. 346.25 Tax Code of the Russian Federation.
As is known, revenue from the sale of goods using the accrual method is taken into account regardless of the fact of payment clause 1 art. 271 Tax Code of the Russian Federation. So the sales value of goods shipped in 2015 must be included in the income tax base. And payment for these goods received in 2016 is not included in income under the simplified tax system.
To differentiate income between different years, of course, you can use data on account balances 62 and draw up reconciliation reports with customers. But it can be done simpler. Send letters to customers asking that when paying in 2016 for goods received in 2015, in payment orders, in the purpose of payment, indicate the number and date of the invoice they are paying.
Advances received on UTII are not included in income on the simplified tax system.
Yu.B. Kruglova, Mytishchi, Moscow region.
Our organization now combines OSNO and UTII. And from the new year we are switching to the simplified tax system with the object “income minus expenses”. As of 12/31/2015, we will have advances received from customers under the “imputed” activity and advances received from customers under the general regime. The fact that advances received on OSNO must be taken into account in simplified income on the date of transition (01/01/2016) is clear, this is stated in the Code subp. 1 clause 1 art. 346.25 Tax Code of the Russian Federation.
But what to do with advances received for “imputed” activities, the Tax Code says nothing. Our advances are very large. Should it also be included in simplified income?
: The Ministry of Finance believes that if the advance was received during the period of application of the UTII, and the services were provided already when the simplified tax system was applied, then there is no need to take it into account as income for the simplified tax system. Letter of the Ministry of Finance dated July 3, 2015 No. 03-11-06/2/38727.
And this position is explained by the cash method, by which income and expenses are determined when applying the simplified tax system. After all, the simplifier includes revenue from sales and advances in income at the time of receiving money from the buyer clause 1 art. 346.17 Tax Code of the Russian Federation. You received the money when the organization was still on UTII. And when goods are shipped to the simplified tax system, no income arises on account of this advance, since there is no payment.
Advances paid on UTII are not taken into account in “simplified” expenses
N.A. Morozova, Korolev, Moscow region.
Now we pay UTII for trade. Starting from 2016, we will use a simplified approach with the “income minus expenses” object. We have paid suppliers an advance for goods that will be delivered to us in 2016.
Do I understand correctly that since we will sell these goods using a simplified tax system, the purchase price can be taken into account in the costs of the simplified tax system at the time of sale?
: Unfortunately no. The Ministry of Finance explained that if goods were paid for during the period of application of UTII, and were already sold using the simplified tax system, then the organization will not be able to take into account their purchase price in expenses at the time of sale. After all, during the period of application of the simplified tax system there was no payment to the supplier Letters of the Ministry of Finance dated 07/03/2015 No. 03-11-06/2/38727, dated 01/15/2013 No. 03-11-06/2/02.
The courts do not have a single position. Moreover, referring to the same art. 346.25 of the Tax Code of the Russian Federation, they draw different conclusions. Courts that support tax authorities indicate that this article does not provide for the possibility of reducing tax under the simplified tax system for expenses actually incurred during the period of application of UTII Resolution of the FAS VSO dated March 20, 2009 No. A33-7683/08-F02-959/09.
And the court, which supported the simplifier, believes that the tax legislation does not contain provisions prohibiting taking into account expenses incurred during the period of application of UTII for the purchase of goods that were later sold using the simplified tax system. The court also indicated that expenses incurred for the purchase of goods associated with the receipt of income taxed under the simplified tax system do not relate to the type of activity taxed by UTII. Resolution 3 AAS dated March 14, 2011 No. A33-11877/2010.
But if you decide to argue with the tax authorities, keep in mind that since judicial practice is contradictory, it is impossible to predict what position the court will take in your case.
The cost of fixed assets is taken into account in expenses under the simplified tax system as payment is made
E.K. Smirnova, Novosibirsk
From 2016 we are moving to a 15% simplification. Now we are using OSNO. In 2015, we bought special equipment, for which we partially paid the seller (these are the terms of the agreement). In 2016 we plan to pay the seller in full, payment will also be in installments. Now this special equipment is subject to depreciation, the service life is 8 years.
Will we be able to include in expenses the amounts that we will pay to the seller next year?
: Yes, you can, but your accounting will be quite complicated. The fact is that on the date of transition to the simplified tax system (01.01.2016), it is necessary to determine the paid residual value of fixed assets. For fully paid fixed assets, it is equal to the difference between the acquisition price and the amount of accrued depreciation according to the rules of Chapter. 25 NK clause 2.1 art. 346.25 Tax Code of the Russian Federation. And then it is written off as “simplified” expenses depending on the useful life of the OS.
For OS with SPI from 3 to 15 years inclusive, in expenses under the simplified tax system the residual value is taken into account in equal shares on the last day of each quarter for 3 years subp. 1 clause 1, sub. 3 p. 3 art. 346.16, subd. 4 p. 2 tbsp. 346.17 Tax Code of the Russian Federation:
- 50% of the residual value - during the first year of application of the simplified tax system (12.5% quarterly);
- 30% of the residual value - during the second year of application of the simplified tax system (7.5% quarterly);
- 20% of the residual value - during the third year of application of the simplified tax system (5% quarterly).
But your situation is complicated by the fact that the residual cost of the OS has not been paid in full. However, the Tax Code does not say how to calculate this cost if it is paid in installments. It is logical to define it using the following formula:
Using this formula, you will calculate the paid part of the residual value of the fixed asset on each payment date. And then you will include this paid part of the cost in expenses from the date of payment until the end of the 3-year period for writing off as expenses.
For a better understanding, let's explain this with an example.
Example. Determination of the paid part of the residual value of fixed assets using the simplified tax system
/ condition / An organization using OSNO purchased and put into operation special equipment for 600,000 rubles in April 2015. (excluding VAT). Her SPI is 8 years. Depreciation is calculated using the straight-line method. Data for 2015 for this special equipment are as follows:
- the amount of accrued depreciation from May to December 2015 is 50,000 rubles. (RUB 600,000 / 96 months x 8 months);
- residual value as of 01/01/2016 - 550,000 rubles. (600,000 rub. – 50,000 rub.).
In 2015, the supplier was paid 300,000 rubles. (30.10.2015). And in 2016, the supplier was paid in equal amounts of 100,000 rubles. March 25, June 20, September 30.
/ solution / 1. Determine the paid part of the residual value of the fixed asset:
- as of 01/01/2016 - 275,000 rubles. (550,000 rub. x 300,000 rub. / 600,000 rub.);
- as of January 25, 2016 - RUB 91,667. (550,000 rub. x 100,000 rub. / 600,000 rub.);
- as of June 20, 2016 - RUB 91,667. (550,000 rub. x 100,000 rub. / 600,000 rub.);
- as of September 30, 2016 - RUB 91,666. (550,000 rub. x 100,000 rub. / 600,000 rub.).
Thus, the total amount of the residual value paid in 2016 will be equal to 550,000 rubles. (RUB 275,000 + RUB 91,667 + RUB 91,667 + RUB 91,666).
2. We determine the residual value of the fixed assets, which can be included in expenses under the simplified tax system. You will reflect it in section II of the book of income and expenses, which you will have to keep when you switch to the simplified tax system Art. 346.24 Tax Code of the Russian Federation. The Procedure for filling it out states that the residual value of fixed assets is reflected in column 8 of Section II in the reporting (tax) period in which payment or completion of payment of expenses for the acquisition of fixed assets occurred clause 3.12 of Appendix No. 2, approved. By Order of the Ministry of Finance dated October 22, 2012 No. 135n. That is, there is no need to wait for the final payment of the residual value of the OS subp. 4 p. 2 tbsp. 346.17 Tax Code of the Russian Federation. The table shows in what order in 2016-2018. the residual value of special equipment will be taken into account in expenses.
| No. | Paid residual value of fixed assets (column 8 KUDiR), rub. |
Number of quarters during which the residual value of fixed assets is taken into account in expenses (column 9 KUDiR) |
The share of the residual value of fixed assets that can be taken into account in expenses for the year (group 10 KUDiR), % |
Residual value of fixed assets, which can be taken into account in expenses, rub. | Included in expenses under the simplified tax system in previous years (column 14 KUDiR), rub. |
To be taken into account in expenses under the simplified tax system in the following years (gr. 2 – gr. 5 – gr. 7) (gr. 15 KUDiR), rub. |
|
| per year (gr. 2 x gr. 4) (gr. 13 KUDiR) |
for each quarter of the year (gr. 5 / gr. 3) (gr. 12 KUDiR) |
||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| 2016 | |||||||
| 1 | 275 000 | 4 (since paid as of 01/01/2016) | 50 | 137 500 | 34 375 | 0 | 137 500 |
| 2 | 91 667 | 4 (since paid in the first quarter) | 50 | 45 834 |
|
0 | 45 833 |
| 3 | 91 667 | 3 (since paid in the second quarter) | 50 | 45 833 |
|
0 | 45 834 |
| 4 | 91 666 | 2 (since paid in the third quarter) | 50 | 45 833 |
|
0 | 45 833 |
| Total for 2016 | 275 000 | X | 0 | 275 000 | |||
| 2017 | |||||||
| 1 | 275 000 | 4 | 30 | 82 500 | 20 625 | 137 500 | 55 000 |
| 2 | 91 667 | 4 | 30 | 27 500 | 6 875 | 45 834 | 18 333 |
| 3 | 91 667 | 4 | 30 | 27 500 | 6 875 | 45 833 | 18 334 |
| 4 | 91 666 | 4 | 30 | 27 500 | 6 875 | 45 833 | 18 333 |
| Total for 2017 | 165 000 | X | 275 000 | 110 000 | |||
| 2018 | |||||||
| 1 | 275 000 | 4 | 20 | 55 000 | 13 750 | 220 000 | 0 |
| 2 | 91 667 | 4 | 20 | 18 333 |
|
73 334 | 0 |
| 3 | 91 667 | 4 | 20 | 18 334 |
|
73 333 | 0 |
| 4 | 91 666 | 4 | 20 | 18 333 |
|
73 333 | 0 |
| Total for 2018 | 110 000 | X | 440 000 | 0 | |||
As you can see, if you pay the cost of special equipment in the first year of using the simplified tax system, then for 2016-2018. you will be able to take into account the entire paid residual value of the operating system - 550,000 rubles. (RUB 275,000 + RUB 165,000 + RUB 110,000).
But if in the first year of applying the simplified tax system you do not pay the supplier in full, but pay for special equipment in the second and third years of applying the special regime, then you will not be able to take part of the residual cost of the OS into account in expenses.
The rate of the simplified tax system directly depends on the object of taxation chosen by the taxpayer. At the same time, specific rates of the simplified tax system are established by the subjects of the Federation. What simplified tax rates are provided for by law will be discussed in the material below.
What are the tax rates for simplifiers?
The tax rate under the simplified tax system is established by Art. 346.20 of the Tax Code of the Russian Federation and for the general case of application of this system, depending on the object of taxation, is taken equal to:
- for the object “income” - 6% of the total value of income for the entire tax period;
- for the object “income from which expenses are deducted” - 15%.
For both objects of taxation, the use of reduced rates is permissible if a decision on this is made in the corresponding region of the Russian Federation. Rates can be differentiated by categories of taxpayers, and in some cases, by type of activity. A taxpayer for whom a differentiated rate applies in the region where he carries out business activities does not need to prove his right to it or notify the tax authority about its application (letter of the Ministry of Finance of Russia dated October 21, 2013 No. 03-11-11/43791). The financial department, justifying its response, indicated that the differentiated rate is not a benefit, so there is no need to confirm the right to it with the fiscal authority.
The generally acceptable value of reduced rates is in the range:
- for the object “income” - from 1 to 6%, and their use has become possible only since 2016 (Clause 1, Article 2 of the Law “On Amendments...” dated July 13, 2015 No. 232-FZ);
- for an object “income minus expenses” - from 5 to 15%, and for the Republic of Crimea and the city of Sevastopol for the period 2017-2021 it may be even lower (up to 3%).
Some taxpayers may apply a zero rate. These include newly registered individual entrepreneurs operating in the production, social or scientific spheres (and from 2016, in the field of consumer services to the population), for the first 2 periods of work from the date of state registration as an individual entrepreneur, regardless of the chosen object of taxation.
If, calculated from the rate established in the region, the simplified tax system tax turns out to be less than 1% of the income received during the tax period, the taxpayer using the “income minus expenses” object becomes obligated to pay the minimum tax (clause 6 of article 346.18 of the Tax Code of the Russian Federation). Its amount will be equal to 1% of the income received during the period, even if the activity turned out to be unprofitable.
What special tax rates under the simplified tax system are in effect in 2015-2021
After the entry into force of the law “On Amendments...” dated December 29, 2014 No. 477-FZ in Art. 346.20 of the Tax Code of the Russian Federation, paragraphs were added. 3 and 4. In accordance with them, from the beginning of 2015 until the beginning of 2022, preferential tax conditions under the simplified tax system are provided for some taxpayers.
In paragraph 3 of Art. 346.20 of the Tax Code of the Russian Federation mentions that for the period 2017-2021 for taxpayers (all or some specific categories) of the Republic of Crimea and the city of Sevastopol, the rate for simplifiers who have chosen the base “income minus expenses” can be reduced to 3% (see changes in clause 3 of article 346.20, introduced by law dated July 13, 2015 No. 232-FZ).
The right to apply a 0% rate from 2015 to the end of 2020 was granted to individual entrepreneurs who first started their business no earlier than 2015 (Clause 4 of Article 346.20 of the Tax Code of the Russian Federation) and leading it in the social, scientific or industrial sphere (and from 2016 year in accordance with the amendments introduced by the law of July 13, 2015 No. 232-FZ, and in the field of consumer services).
This benefit is given to individual entrepreneurs for 2 tax periods (years) from the date of registration and is valid if the share of the entrepreneur’s income for the tax period for the type of activity for which a 0% rate is applied under the simplified tax system is at least 70%. The law of the region may establish other restrictions for the application of a zero rate individual entrepreneur.
If the 0% rate is justified, an individual entrepreneur is not required to pay the minimum tax calculated at a rate of 1% of income on the simplified tax system for the object “income minus expenses.”
Specific types of services that are subject to preferential taxation for such newbie individual entrepreneurs are established by the constituent entities of the Federation in the relevant legislative acts.
Peculiarities of applying rates under the simplified tax system “income” in 2018-2019
When choosing the object of taxation of the simplified tax system “income”, the rate, unless otherwise established in the region, will be equal to 6%.
Since 2016, in accordance with the law of July 13, 2015 No. 232-FZ, simplified tax rates for the object “income”, upon approval of the relevant laws by a constituent entity of the Russian Federation, can be reduced and set in the range from 6 to 1%. In order to find out what rate under the simplified tax system “income” is established in the taxpayer’s subject on current year, he must consult the relevant local law that is current.
In the Republic of Crimea and the city of Sevastopol, which have the right to apply special reduced rates, for the object “income” the laws of the regions for the period 2017-2021 set a rate equal to 4% (Law of Crimea dated October 26, 2016 No. 293-ZRK/2016, law of Sevastopol dated 02/03/2015 No. 110-ZS). In Sevastopol, for taxpayers involved in crop production, fish farming, education, healthcare, etc., a rate of 3% is established.
Read more about the special regime of the simplified tax system for the object “income” in the material “STS income in 2018 (6 percent): what do you need to know?” .
Peculiarities of applying rates under the simplified tax system “income minus expenses” in 2018-2019
On the simplified tax system, the tax rate for the “income minus expenses” object chosen by the taxpayer, unless otherwise established in the region, is 15%.
Subjects of the Federation, by their law, can establish reduced rates (but not lower than 5%) for various groups of taxpayers. In order to find out what rate under the simplified tax system “income minus expenses” is established in the taxpayer’s constituent entity for the current year, he needs to familiarize himself with the relevant current local law.
In the Republic of Crimea and the city of Sevastopol, which have the right to apply special reduced rates, for the object “income minus expenses” the regional laws set a rate equal to 10%. In Sevastopol, for certain categories of taxpayers the tax rate is 5%.
Read more about the special simplified taxation system with the object “income minus expenses” in the article “STS “income minus expenses” in 2017-2018” .
Results
The tax rate under the simplified tax system is determined by the type of taxable object chosen by the taxpayer. In general, this is 6% for the “income” object and 15% for “income minus expenses”. Local authorities have the right to reduce rates down to zero for newly registered entrepreneurs.
