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Simplified taxation system for individuals. USN rate by region

Simplified taxation system for individuals. USN rate by region

The simplified tax system (or in common parlance - Simplified taxation system) is probably the most popular tax regime.
Those for whom it suits are divided into two camps.
With big expenses and with little expenses. The first pay 15% of the amount, which is obtained by subtracting their expenses from their income. Life is even easier for the second: 6% of the income received. In general, that’s all the description of the tax.
There are nuances, and we’ll talk about that.

Advantages of the simplified tax system over other tax systems

The demand for “simplified taxation” among business representatives is quite understandable: it has a number of parameters that distinguish it favorably from other tax regimes. For example:

Companies operating on the simplified tax system, instead of several types of taxes, pay one. That is, unlike those who apply OSNO, they do not have to pay property tax, income tax, VAT, etc.;
Possibility to choose the so-called object of taxation. There are two options here: income minus expenses 15% and income 6%.
“Simplified” can be combined with other tax regimes, for example;
Due to the fact that maintaining accounting and tax records using the simplified tax system is not very difficult, individual entrepreneurs and founders of organizations can do this on their own, without resorting to specialized accounting assistance. In some cases, this allows you to significantly save the enterprise budget;
One return must be submitted to the territorial tax service based on the results of the annual reporting period.

Disadvantages of the simplified tax system

Along with some obvious advantages, the simplified mode also has its disadvantages. These include:

Inability to develop business in other cities and regions, including opening representative offices or branches. Besides. “simplified” cannot engage in banking, legal, insurance business and some other types of activities;
Those individual entrepreneurs and organizations that work under the simplified tax system do not use VAT in their work, and this can significantly narrow the circle of partners. Large companies most often apply VAT and require the same from their counterparties;
Legal entities and individual entrepreneurs using the simplified tax system cannot offset all their expenses as expenses and thereby reduce the tax base;
If strictly established limits are exceeded, for example, on the number of personnel or profit margins, companies lose the right to work on the simplified tax system. It will be possible to return only from the beginning of next year and subject to compliance with the framework established by law.

How to switch to simplified tax system

In short, switching to “simplified” is not a difficult matter. It is possible in two ways:

Immediately after registering an individual entrepreneur or LLC. Here you just need to attach to the main package of documents;
Change the taxation system during the operation of the enterprise. This is usually done in order to optimize taxation, or if the right to work under other tax regimes has been lost, for example, the types of activities of the enterprise have changed, or the individual entrepreneur has lost the opportunity to apply the patent system.

For your information! You can switch to the simplified tax system once a year, with the beginning of a new calendar year. At the same time, those wishing to do so must submit a notification to the territorial tax authority about the upcoming transition to “simplified taxation” in advance.

Objects of the simplified tax system: income 6% or income minus expenses 15%

Companies and individual entrepreneurs who have chosen the simplified tax system as their main tax system must then decide on the object of taxation. In simplified terms, there are two of them:

Income minus expenses 15%. Here, tax payment is made from the difference between the profit and expenses of the organization; At the same time, we must not forget that not all expenses can be taken into account, but only those that are prescribed in the Tax Code of the Russian Federation. That is why it is necessary to keep careful and detailed records of the costs incurred within the framework of commercial activities;

Attention! The more expenses an entrepreneur has, the more profitable it is for him to apply the object of taxation of income minus expenses of 15%. That is why it is often used by either novice businessmen or those who plan to actively develop their business.

Income 6%. In this case, tax is paid exclusively on income. The main advantage here is that you do not need to keep track of expenses, that is, collect all kinds of checks, receipts, etc. supporting papers. In addition, it is believed that tax authorities rarely carry out inspections of those individual entrepreneurs and organizations that use the simplified tax system in their activities with a taxable income of 6%.

Important! In some cases, for example, if an individual entrepreneur or a company located on the simplified tax system is engaged in social, scientific or industrial projects, it is exempt from paying this tax for a two-year period. True, this possibility can only be realized if local authorities have agreed to it.

Rules for filing a declaration on the simplified tax system

Another procedure that simplifies the simplified tax system is filing a tax return. Those who work on the simplified exam must take it no more than once a year. Moreover, LLCs must transfer it to the tax authorities no later than March 31, and individual entrepreneurs - before April 30.

There are several ways to submit your tax return:

In person at the tax office;
By sending a letter with notification of delivery by Russian Post. It is advisable to do this with the letter. In this case, the deadline for filing the declaration will be the date of its dispatch;
Through a trusted person. Here you will need a power of attorney certified by a notary;
Through the website of the Federal Tax Service.

Who can work under the simplified tax system

The prevalence of “simplified” can be explained by the fact that it is acceptable for use by those representatives of the sphere of medium and small businesses who are engaged in providing a certain, and quite wide, range of services and work in relation to the population, as well as other individual entrepreneurs and legal entities. But there are also exceptions. For example, according to the simplified tax system the following are not allowed to work:

Non-state insurance and pension funds;
Those companies whose main activity is organizing and conducting gambling, etc.;
Companies engaged in the extraction and sale of minerals;
Lawyers, notaries;
Foreign organizations;
Any financial structures: investment funds, banks, pawnshops, microfinance organizations, etc.;
Some other business representatives;

This list undergoes periodic changes, so if necessary, it can be clarified by the tax service.

Working conditions under the simplified tax system

Those companies and organizations that work on the simplified tax regime must remember that there are certain conditions under which the simplified tax system loses the right to apply this tax regime. This:

Excess number of employees. Only those companies that employ more than 100 people have the right to use the simplified tax system;
Exceeding the established income limit. That is, if an enterprise receives more than 60 million rubles a year, then it does not have the right to be on the simplified tax system;
The share of participation of outside legal entities in an LLC using the simplified system should not exceed 25%.
Legal entities with branches and representative offices also cannot operate under the simplified taxation system.

That is, if an enterprise has plans for serious business development, then it is better to abandon the simplified tax system.

The procedure for applying the simplified tax system: what criteria must a taxpayer meet to switch to the simplified tax system, how and what documents need to be completed for the transition, and what to do if the right to use the simplified tax system is lost. We will answer these questions in this article.

Conditions for applying the simplified tax system

Both legal entities and individual entrepreneurs can apply the simplified form.

The conditions for applying the simplified tax system by legal entities and individual entrepreneurs are somewhat different. Common are restrictions on the number of employees (up to 100 people) and the condition of not carrying out a number of activities in which the use of the simplified tax system is impossible (clause 3 of Article 346.12 of the Tax Code of the Russian Federation).

The conditions for losing the right to use this system are the same for them: the amount of income received while working on the simplified tax system for the tax period (year) should not exceed 150 million rubles. (clause 4 of article 346.13 of the Tax Code of the Russian Federation). The conditions for the transition to the simplified tax system from 2018 are as follows:

the amount of income for 9 months of the year preceding the start of application of the simplified tax system does not exceed 112.5 million rubles. (Clause 2 of Article 346.12 of the Tax Code of the Russian Federation);
the residual value of fixed assets does not exceed 150 million rubles;
the legal entity does not have branches;
the share of other organizations in the authorized capital of a legal entity does not exceed 25% (exceptions are NPOs and societies for the disabled);

These restrictions do not apply to individual entrepreneurs. In particular, no conditions have been established for them to comply with the maximum income for the year preceding the transition to the simplified tax system (letter of the Ministry of Finance of Russia dated March 1, 2013 No. 03-11-09/6114).

IMPORTANT! Previously, there were conflicting explanations from government agencies regarding the extension of the limitation on the maximum amount of residual value, including individual entrepreneurs. Finally, the Ministry of Finance, in letter No. 03-11-11/37040 dated June 15, 2017, explained that this rule applies only to organizations and does not apply to individual entrepreneurs.

Benefits for legal entities and special restrictions for individual entrepreneurs with benefits

When switching to a simplified system, some legal entities and individual entrepreneurs have the right to count on additional benefits. This point should be taken into account when deciding on the transition and conducting a comparative analysis of the tax burden.

Read the material that will help you decide on the choice of tax system “What is the difference between the simplified tax system and the OSNO? What is more profitable? .

According to the procedure for applying the simplified taxation system for enterprises of the Republic of Crimea and the city of Sevastopol, local legislation may establish preferential rates for the single tax until 2021 (clause 3 of article 346.20).

Individual entrepreneurs who have passed state registration for the first time and who will be engaged in scientific, social or production activities can be recognized as beneficiaries on the basis of the legislation of the constituent entities of the Russian Federation. Benefits mean the establishment of a zero tax rate for a period of up to 2 years (clause 4 of article 346.20).

True, this category of individual entrepreneurs with benefits is subject to special requirements in the form of ensuring a minimum 70% share of sales income received in the reporting period from activities taxed at a zero rate in the total amount of all income received by individual entrepreneurs. In addition, a constituent entity of the Russian Federation may set for such individual entrepreneurs a maximum amount of income received per year, but not less than 15 million rubles.

In addition, both for enterprises and for individual entrepreneurs on the simplified tax system when conducting certain types of activities, reduced rates of insurance premiums have been established. To receive such a benefit, the type of activity of the taxpayer must correspond to one of those given in subparagraph. 5 p. 1 art. 427 Tax Code of the Russian Federation.

Procedure for applying the simplified tax system: deadlines for submitting notifications of the beginning and end of application of the simplified tax system

For newly registered taxpayers, a 30-day period has been established from the date indicated in the tax registration certificate, during which they must submit a notice of transition to the simplified tax system to the Federal Tax Service. In this case, they are recognized as “simplified” from the date of tax registration.

According to the procedure for applying the simplified taxation system, a taxpayer who is already working on the simplified tax system does not need to take any action. If he has not violated the conditions that give him the right to use the simplified tax system, he can use the chosen taxation system until he submits to the tax authority a notice of refusal to use the simplified tax system in form 26.2-3.

If there has been a violation of at least one of the mandatory conditions for the application of the simplified tax system, the taxpayer loses the right to use this taxation system from the beginning of the quarter in which the violation occurred. From this moment on, he switches to the general taxation system and is obliged to report this to the Federal Tax Service by submitting a message in Form 26.2-2 before the 15th day of the first month of the quarter following the event (clause 5 of Article 346.13 of the Tax Code of the Russian Federation).

A taxpayer will be able to return to the simplified tax system no earlier than a year after switching from the simplified tax system to another tax system (clause 7 of article 346.13 of the Tax Code of the Russian Federation).

Transition to the simplified tax system in 2017: application deadline

A taxpayer who decides to switch to the simplified tax system must notify the tax service of his decision. To do this, a notification in form 26.2-1 is submitted to the Federal Tax Service at the place of registration of the legal entity (registration address of the individual entrepreneur). In this notification, legal entities indicate the amount of income received for 9 months and the value (residual) of their fixed assets.

An example of filling out a notification in form 26.2-1 can be found in the material “Notice on the transition to a simplified taxation system” .

You can download the notification in form 26.2-1 (form for switching to the simplified tax system in 2017) on our website.

The transition is carried out only from the beginning of the new tax period. In this case, the notification cannot be submitted earlier than October 1 and later than December 31 of the previous year. To start applying the simplified tax system in 2018, you must switch to the simplified tax system in 2017 - the application deadline must be no earlier than 10/01/2017 and no later than 12/31/2017. If a taxpayer is late in submitting a notification, he will not be able to switch to the simplified tax system.

When submitting a notification, you must indicate the selected taxation object in the appropriate column: “Income” or “Income minus expenses.”

Our material “Which object under the simplified tax system is more profitable - income or income minus expenses?” will help you make your choice. .

A taxpayer can switch from one taxable object to another within the framework of the application of the simplified tax system only from the beginning of the next year. In this case, a notification in form 26.2-6 must be submitted to the Federal Tax Service by December 31.

How to switch from the simplified tax system to other tax regimes

The requirements for the transition from the simplified tax system to any other taxation regime depend on the reason for such a transition and on what kind of taxation regime is planned to replace the simplified system.

The Tax Code of the Russian Federation provides for a ban on replacing the simplified tax system with another tax regime during the calendar year (clause 3 of Article 346.13 of the Tax Code of the Russian Federation). However there are exceptions:

“Simplified” is forced to lose the right to use the simplified tax system due to non-compliance with the requirements established by Art. 346.12 Tax Code of the Russian Federation. At the same time, he will have to work for OSNO until the end of the year.
Transition to UTII for certain types of “simplified” activities from any date (we are talking about a combination when a taxpayer using the simplified tax system transfers some of its activities to UTII). Tax authorities confirm the legitimacy of this approach. (letter of the Federal Tax Service dated September 19, 2014 No. GD-4-3/19079@). The same letter talks about the right of an individual entrepreneur to switch to the patent system from any calendar date. If a separate type of activity is transferred to UTII, then the transition is carried out at the time of registration of the imputed tax payer.

Read more about For the procedure for switching from simplified to imputation, read this article.

If a simplifier plans to switch to a different tax regime from the beginning of the year, it is necessary to submit a notification to the Federal Tax Service in Form 26.2-3. This should be done before January 15 of the tax period in which such a transition was planned.

In the event of termination of business activities carried out on the simplified tax system, the taxpayer’s responsibilities include submitting a notification to the Federal Tax Service Inspectorate in form 26.2-8.

Procedure for submitting notification

Notifications (messages) of the taxpayer and the tax service are drawn up according to established templates. Forms of documents for interaction with tax authorities on the issue of application of the simplified tax system were approved by order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829@.

A taxpayer can submit a notice in three ways:

upon a personal visit of the head of a legal entity / individual entrepreneur or their representative on the basis of a power of attorney;
by sending a valuable letter with an inventory of the attachment;
in electronic form.

Descriptions of electronic formats of forms 26.2-1, 26.2-2, 26.2-3, 26.2-6, 26.2-8 transmitted via TCS are contained in the relevant appendices to the order of the Federal Tax Service of Russia dated November 16, 2012 No. ММВ-7-6/878@.

Confirmation of simplified status by the tax authority

Russian legislation does not provide for the obligation of the tax service to confirm the right to apply/switch to the simplified tax system in response to the taxpayer filing a notification. Most often, to confirm the right to apply the simplification, a stamp confirming the tax authority’s acceptance of the notification of the transition on the second copy of the form, postal inventory or receipt of sending the notification in electronic form is sufficient. A response from the tax office can only be obtained in the following situations:

the indicators specified in the notification in form 26.2-1 do not correspond to those that give the taxpayer the right to apply the simplified tax system, or the tax authority has information about the taxpayer that contradicts the conditions for applying the simplified tax system (then the Federal Tax Service Inspectorate sends a message in form 26.2-4);

the taxpayer submitted a notice of transition to the simplified tax system late (then a message is received from the tax office in form 26.2-5).

When concluding contracts, some counterparties ask for documentary evidence of the taxpayer’s right to apply the simplified tax system in the form of some response from the tax office. In this case, it is permissible to contact the inspectorate with a written request to confirm the fact of using the simplified procedure. The request is submitted in free form. Within 30 days, tax authorities will submit an information letter in form 26.2-7, which will reflect the fact of notifying the taxpayer about the application of the simplified tax system, as well as the fact of submitting or not submitting simplified reporting. This practice is described in letters from the Ministry of Finance dated February 16, 2016 No. 03-11-11/8396 and the Federal Tax Service dated April 15, 2013 No. ED-2-3/261.

Results

When planning the transition to the simplified tax system, you should study in advance all the restrictions that are provided for in Chapter. 26.2 of the Tax Code of the Russian Federation, as well as compare other taxation systems acceptable to the taxpayer - perhaps a more profitable one will be found. The beginning of the application of the simplified system and the transition from it to another regime are strictly regulated by law. Therefore, you should make sure that the simplified tax system is truly optimal.

Each business representative, choosing a tax regime at the beginning of his entrepreneurial journey, or changing it in the process of work, focuses primarily on the expected amount of tax payments. The main interest is to save as much as possible on taxes, but not least of all is the simplicity and clarity of the tax system. That is why the simplified taxation system is in great demand among Russian businessmen - it is quite understandable even for a non-specialist. Despite the fact that it has some subtleties and nuances, most businessmen choose it as the main mode. In this article we will talk about how to calculate tax income minus expenses using a simplified taxation system.

What is the simplified tax system for income minus expenses 15%

To begin with, let us remind you that the “simplified” model allows you to choose: 6% of income or income minus expenses of 15%. Depending on the size of profit and development prospects, each entrepreneur individually chooses the most suitable scheme for tax charges and payments.

Under the simplified tax system, income minus expenses, tax is calculated and paid from the amount that is the difference between income and expenses. Moreover, not all expenses are taken into account, but only those that are noted in the Tax Code of the Russian Federation, therefore it is necessary to keep strict records of these expenses, documenting and economically justifying them.

The example of many Russian entrepreneurs shows that a simplified taxation system with an income minus expenses object of 15% is beneficial if the costs of revenue are more than 60%. Therefore, it is often chosen by novice entrepreneurs or those who seriously plan to develop their business.

Tax rate according to the simplified tax system: object income minus expenses

The Tax Code of the Russian Federation considers the main rate to be 15%. However, depending on the region of Russia, this rate may change downward by up to 5%. Moreover, it is assumed that starting from 2017, local authorities will be able to reduce it even to 3%, which is good news. Regions have the right to lower the rate not only based on some of their own characteristics, but also to attract interesting profitable investments. Individual regional tax rates may be revised once a year.

Attention! According to the law, aspiring entrepreneurs working in the production, scientific or social fields have the right to a zero tax rate for a two-year period, but only if the regional authorities have the will to do so. There is no need to pay even the minimum tax level.

Important! In order to find out the most effective and profitable tax rate in a particular region of the Russian Federation, you need to contact the nearest tax office.

Financial indicators for calculating tax income minus expenses

In order to correctly and reliably calculate the simplified tax system with the object of taxation “income minus expenses”, you must keep in mind the following data:

for the billing period;
advance payment attributable to the tax base;
advance payment at the end of the reporting period.

It should be remembered that the tax base must be calculated based on the results of the following reporting periods: one quarter, 6 months and 9 months.

Let's give an example

In the example under consideration, we will take the company “Three Doors” as a subject of taxation. We take 2015 for the period being calculated. The company's monthly income is shown below. We need to calculate the amount of advance payments and the amount of tax payable for each reporting period: the first quarter, half a year and nine months. At the same time, we mean that the company “Three Doors” does not have any outstanding losses.

So, let’s assume that for 2015 the organization received the following income minus expenses:

January - 20 thousand rubles.
February - 30 thousand rubles.
March - 40 thousand rubles.
April - 60 thousand rubles.
May - 70 thousand rubles.
June - 80 thousand rubles.
July - 90 thousand rubles.
August - 100 thousand rubles.
September - 110 thousand rubles.
October - 120 thousand rubles.
November - 130 thousand rubles.
December - 140 thousand rubles.

Based on these data, we consider the tax base, as expected, as a cumulative total. Simple calculations give the following result:

First quarter- 90 thousand rubles;
Six months- 300 thousand rubles;
Nine month- 600 thousand rubles;
Year- 990 thousand rubles.

The next stage: we calculate the amount of the advance payment for six months. To do this, we calculate the tax base from the beginning of the year to its half on an accrual basis and again multiply by the tax rate:

300 thousand rubles. * 15% = 45 thousand rubles

It should be remembered that the Three Doors company can reduce this amount by the advance payment paid to the budget for the first quarter. That is:

45 thousand rubles. – 13,500 rub. = 31,500 rubles - this is exactly how much the company must transfer as an advance payment for six months.

Let's move on to calculating the advance payment for three quarters. Again, we add up the income for nine months and multiply by the tax rate. We get:

600 thousand rubles. * 15% = 90 thousand rubles.

Do not forget that this result must be reduced by advance payments already paid for the first quarter and six months. As a result, payment for nine months, the advance payment will be:

90 thousand rubles. – 13,500 rub. – 31,500 rub. = 45 thousand rubles.

Well, the final calculation is the amount to be paid based on the annual results. We calculate it all according to the same scheme:

990 thousand rubles. * 15% = 148,500 rub. - the amount of tax based on the results of the tax base for all twelve months. Further:

RUB 148,500 – 13,500 rub. – 31,500 rub. – 45 thousand rubles. = 58,500 thousand rubles.

Thus, exactly 58,500 thousand rubles will need to be paid in taxes for the entire year.

Attention! In some cases, the amount of tax at the end of the tax period with “simplified” income minus expenses may be less or more than the amount of accrued advance payments. It should be remembered that if it is higher, then this tax must be paid extra to the treasury. It also happens that at the end of the year a tax overpayment is discovered. There are two ways to solve this problem: the tax is either offset against future payments or returned to the taxpayer’s accounts.

The minimum tax amount for “simplified” income minus expenses

When calculating the amount of tax to be paid, it should be remembered that if it is below 1% of income, then in accordance with the Tax Code of the Russian Federation, the subject of taxation must pay the minimum tax.

There is a special formula for this, which must be used based on the results of the year:

Tax = revenue * 1%

Let's give an example

The Figure of Speech company for the entire 2015 had a total income of 2,250,355 rubles, while its expenses amounted to 2,230,310 rubles.

We calculate the amount of tax (2,250,355 rubles – 2,230,310 rubles) * 15% = 3,006.75 rubles

Thus, the minimum tax amount will be equal to: 2,250,355 * 1% = 22,503.55 rubles - this is the amount that the “Figure of Speech” company is obliged to transfer to the state treasury.

As current practice in Russia shows, the simplified taxation system of income minus expenses has become one of the most preferred regimes for businessmen, both for individual entrepreneurs and for managers of enterprises and organizations. However, from time to time some disagreements and disputes arise between businessmen and representatives of tax services.

Therefore, when an accountant calculates the amount of this tax, it is necessary to include only those expenses that have a clear, most complete economic and documentary justification provided for by the Tax Code of the Russian Federation.

If you strictly follow this rule, then most likely there will be no problems with taxation of income minus expenses of 15%.

In order to support small businesses and entrepreneurs, tax legislation provides for the possibility of using a preferential tax system for certain categories of taxpayers. It allows you to reduce the tax burden on the enterprise and simplifies accounting. The most used system is the simplified tax system for income 6 percent.

One of the preferential tax regimes is the simplified tax system, which has two varieties - simplified tax system for income and simplified tax system for income reduced by expenses. Let's take a closer look at the first subsystem of the simplified tax regime.

The Tax Code of the Russian Federation establishes that the taxpayer calculates and pays a single tax to the budget, which is determined by multiplying the tax base by the current tax rate of 6%. Subjects are given the right to reduce the size of this rate.

The tax base is equal to the company’s revenue and other income received into the company’s account or its cash desk. With this system, only income needs to be recorded. To do this, the taxpayer only needs to fill out the tax register.

At the same time, the single tax replaces the profit tax, VAT, and property tax. However, it must be remembered that the latest tax is currently undergoing a transition period, during which the tax base for property tax moves from calculating inventory value to cadastral value. In this case, the simplified tax system does not provide exemption from calculating property tax.

Attention! Compared to the second type - the simplified tax system for income minus expenses, this system is the simplest, both in terms of preparing reports and calculating taxes, as well as accounting.

In what case is it beneficial to use it?

As a preferential treatment, this system is beneficial for most companies. However, when comparing two varieties, it must be taken into account that each of them has positive and negative sides.

Deadlines for paying the simplified tax system and where to pay

The law establishes that advance payments must be calculated and transferred every quarter. Then, at the end of the year, the final part of the tax is transferred.

The Tax Code stipulates that each payment must be made before the 25th day of the month following the reporting quarter:

For the 1st quarter - until April 25;
Six months before July 25;
9 months - until October 25.

For the simplified tax system declaration, the reporting deadline coincides with the date of transfer of the final payment. This must be done for organizations - before March 31 of the year following the reporting year, and for entrepreneurs - before April 30 of the same year.

KBK for payment of the simplified tax system in 2019

KBK USN 6 percent codes did not change in 2018:

Payment of advance payments and tax – 182 1 05 010 11 01 1000 110
Payment of tax penalties – 182 1 05 010 11 01 2100 110
Payment of tax fine – 182 1 05 010 11 01 3000 110

Reporting on simplified tax system income

For entrepreneurs, the number of reports they must submit depends on the availability of hired employees.

An individual entrepreneur without employees on a simplified basis must submit:

VAT declaration (if this tax was allocated upon shipment);
Declarations on transport and land taxes (if there are objects of tax calculation);

An entrepreneur who has employees and an LLC, in addition to the reports mentioned above, also submits:

after the end of the year for all its employees;
at the end of each quarter;
Calculation of insurance premiums at the end of the year;
Reporting to the Pension Fund:
Reporting to social insurance - 4-FSS;
(for organizations).

Organizations submit the same reports as entrepreneurs for themselves and their employees. In addition, they have the added obligation to draw up and submit a balance sheet and appendices to it at the end of the year. Small firms have the right to compile them in a simplified form, all others - in full.

An example of calculating the simplified tax system 6 percent 2019 for individual entrepreneurs with employees

Let's look at how tax is calculated for individual entrepreneurs with employees:

Month	Income, rub		6%, cumulative	Payments to funds, rub.	Advance payment according to the simplified tax system, rub	simplified tax system for the year in total
January	220000,00	716000,00	42960,00	12200,00	21480,00	135510,00
February	245000,00			12200,00
March	251000,00			20296,25
April	380000,00	1932000,00	115920,00	10934,00	36480,00
May	410000,00			10933,00
June	426000,00			19029,25
July	300000,00	2912000,00	174720,00	11166,00	29400,00
August	330000,00			11167,00
September	350000,00			19263,25
October	500000,00	4517000,00	271020,00	10196,00	48150,00
November	540000,00			10196,00
December	565000,00			60464,25

How the calculation was made.

For 1 quarter

His income for this period amounted to 716 thousand rubles.

In addition, in this period, 1/4 of the mandatory payments were paid: To the Pension Fund of Russia 6636.25 rubles, to the Compulsory Medical Insurance Fund 1460 rubles. Total total payment amount is 6636.25+1460=8096.25 rubles.

Amount of transferred contributions for employees: 36,600 rubles.

Total contributions paid in the first quarter:

12,200 rubles in January for employees.
12,200 rubles in February for employees.
20,296 rubles 25 kopecks. in March, from the bottom 12,200 rubles. for employees and 8096.25 for individual entrepreneurs.

The tax amount will be equal to: 716,000 x 6%=42,960 rub.

50% of tax: 21,480 rub. Total amount of contributions for the quarter: RUB 44,696.25. Since it exceeds half of the calculated tax, 50% of it is taken as a deduction.

Amount to be paid: 42960-21480=21480 rub.

In 6 months

Income for the 2nd quarter - 1216 thousand rubles.

Amount of transferred contributions for employees: RUB 32,800

Thus, the total amount of transferred contributions was:

10934 in April for employees.
10933 in May for employees.
19029.25 in June, of which 10933 for employees and 8096.25 for individual entrepreneurs.

The tax amount will be equal to: (716000+1216000) x 6%=115920 rubles.

Cumulative amount of contributions from employees and individual entrepreneurs: RUB 85,592. 50 kopecks

50% of tax: 115920/2= 57960 rub. Total amount of contributions for six months: RUB 85,592.50. Since it exceeds half of the calculated tax, 50% of it is taken as a deduction.

Thus, the amount payable for the six months will be: 115920-57960-21480=36480 rubles.

In 9 months

Income for the 3rd quarter - 980 thousand rubles.

Also in this period, 1/4 of the mandatory payments were paid: To the Pension Fund of the Russian Federation 6,636.25 rubles, to the Compulsory Medical Insurance Fund 1,460 rubles. Total total payment amount is 6,636.25+1460=8,096.25 rubles.

Amount of transferred contributions for employees: RUB 33,500.

The total amount of contributions transferred was:

11,166 rubles in July.
11,166 rubles in August
19,263.25 rubles in September, of which 11,167 for employees and 8,096.25 for individual entrepreneurs.

The tax amount will be equal to: (716,000+1,216,000+980,000) x 6%=174,720 rubles.

50% of tax: 174,720/2=87,360 rub. The total amount of contributions for 9 months for individual entrepreneurs and employees: 127,188.25. Since it exceeds half of the calculated tax, 50% of it is taken as a deduction.

Amount to be paid: 174 720-87360-21480-36480=29400 rub.

In a year

Income for the 4th quarter - 1605 thousand rubles.

Also in this period, 1/4 of the mandatory payments were paid: To the Pension Fund of Russia 6636.25 rubles, to the Compulsory Medical Insurance Fund 1460 rubles. Total total payment amount is 6636.25+1460=8096.25 rubles.

Amount of employee contributions: RUB 30,590.

An example of calculating the simplified tax system for income for an LLC

Month	Income, rub	Income, cumulative total, rub	6%, cumulative	Payments to funds, rub.	Advance payment according to the simplified tax system, rub	simplified tax system for the year in total
January	280000,00	911000,00	54660,00	9467,00	27330,00	118860,00
February	311000,00			9466,50
March	320000,00			9466,50
April	500000,00	2521000,00	151260,00	10400,00	64330,00
May	540000,00			10400,00
June	570000,00			10400,00
July	206000,00	3141000,00	188460,00	11366,00	3100,00
August	205000,00			11367,00
September	209000,00			11367,00
October	260000,00	3962000,00	237720,00	13183,00	24100,00
November	280000,00			13183,00
December	281000,00			13184,00

For 1 quarter

For the 1st quarter the company must pay an advance payment.

Her income for this period amounted to 911 thousand rubles.

The amount of transferred contributions for employees is 28,400 rubles:

9,467 in January.
9,466.50 in February.
9,466.50 in March.

The tax amount will be equal to: 911,000 x 6% = 54,660 rubles.

50% of tax: RUB 27,330. Since the amount of contributions exceeds half of the calculated tax, 50% of it is taken as a deduction.

Amount to be paid: 54,660-27,330=27,330 rubles.

In 6 months

At the end of the six months, the company transfers the advance payment again.

Income for the 2nd quarter - 1610 thousand rubles.

Amount of transferred contributions for employees: RUB 31,200:

10,400 in April.
10,400 in May.
10,400 in June.

The tax amount will be equal to: (911,000+161,0000) x 6%=151,260 rubles.

Cumulative amount of employee contributions: RUB 59,600.

50% of tax: RUB 75,630. The cumulative contribution amount is less than 50% of the tax, so it is accepted in full.

Amount to be paid: 151,260-59,600-27,330=64,330 rubles.

In 9 months

The company determines the next advance payment after 9 months.

Income for the 3rd quarter - 620 thousand rubles.

Amount of transferred contributions for employees: 34,100 rubles:

11,366 in July.
11,367 in August.
11,367 in September.

The tax amount will be equal to: (911,000+1,610,000+620,000) x 6%=188,460 rubles.

Cumulative amount of employee contributions: RUB 93,700.

50% of tax: RUB 94,230. The cumulative contribution amount is less than 50% of the tax, so it is accepted in full.

Amount to be paid: 188,460-93,700-27,330-64,330=3,100 rub.

In a year

At the end of the year, the company prepares a declaration and pays the remaining tax.

Income for the 4th quarter - 821 thousand rubles.

Amount of employee contributions: RUB 39,550:

13,183 in October.
13,183 in November.
13,184 in December.

Total tax for the year:

(911000+1610000+620000+821000)x6%=237720 rub.

Cumulative amount of employee contributions: RUB 133,250.

50% of tax: RUB 118,860. Since contributions exceed half of the calculated tax, 50% of it is taken as a deduction.

Amount to be paid: 237720-118860-27330-64330-3100=24100 rub.

STS 6 percent 2018 for individual entrepreneurs without employees calculation example

Summary calculation table:

Month	Income, rub	Income, cumulative total, rub	6%, cumulative	Payments to funds, rub.	Advance payment according to the simplified tax system, rub	simplified tax system for the year in total
January	125000,00	480000,00	28800,00		20703,75	41915,00
February	170000,00
March	185000,00			8096,25
April	110000,00	805000,00	48300,00		11403,75
May	111000,00
June	104000,00			8096,25
July	120000,00	1221000,00	73260,00		16863,75
August	130000,00
September	166000,00			8096,25
October	80000,00	1426000,00	85560,00		-7056,25
November	70000,00			8096,25
December	55000,00			11260,00

For 1 quarter

For the 1st quarter, the entrepreneur must pay an advance payment.

His income for this period amounted to 480 thousand rubles.

In addition, in this period, 1/4 of the mandatory payments were paid: To the Pension Fund of Russia 6,636.25 rubles, to the Compulsory Medical Insurance Fund 1,460 rubles. Total total payment amount 6,636.25+1,460=8,096.25 rubles.

The individual entrepreneur has the right to reduce the tax amount for the quarter by this amount.

The tax amount will be equal to: 480,000 x 6%=28,800 rub.

Amount to be paid: 28800-8096.25=20703.75 rub.

In 6 months

At the end of the six-month period, the individual entrepreneur transfers the advance payment again.

Income for the 2nd quarter - 325 thousand rubles.

Total tax amount for six months:

(480000+325000)x6%=48300 rub.

Total amount to be reduced (payments to funds and advance payment for 1st quarter): 8096.25+8096.25+20703.75=36896.25 rub.

Amount to be transferred: 48300-36896.25=11403.75 RUR

In 9 months

The individual entrepreneur determines the next advance payment after 9 months.

Income for the 3rd quarter - 416 thousand rubles.

Total tax amount for 9 months:

(480,000+325,000+416,000) x 6%=RUB 73,260.

Total amount to be reduced (payments to funds and advance payments for the 1st quarter and half of the year):

8,096.25+8,096.25+8,096.25+20,703.75+11,403.75=RUB 56,396.25

Amount to be transferred: 73,260-56,396.25=16,863.75 rub.

In a year

At the end of the year, the individual entrepreneur prepares a declaration and pays the remaining tax.

Income for the 4th quarter - 205 thousand rubles.

In addition, at the end of the year, the individual entrepreneur received an income of more than 300 thousand rubles, and therefore must additionally pay a contribution to the Pension Fund in the amount of 1% of the excess:

(480000+325000+416000+205000-300000)x1%=11260 rub.

Total tax for the year:

(480,000+325,000+416,000+205,000) x 6%=RUB 85,560.

Total amount to be reduced (payments to funds and advance payments for the 1st quarter, half a year and 9 months): 8,096.25+8,096.25+8,096.25+8,096.25+20,703.75+11,403.75 +16,863.75+11,260=92,616.25 rub.

As a result, there was an overpayment of tax: 92,616.25-85,560 = 7,056.25 rubles.

After reviewing the list of taxes for organizations operating in Russia today, you can easily change your mind about starting your own business. Many different and quite significant fees and charges can significantly fray both the nerves of a businessman and his financial condition. However, if you choose one of the special modes - for example, the very popular simplified tax system for income minus expenses - you can breathe a sigh of relief.

In our article today we will talk about what a simplified taxation system means, the advantages it gives the taxpayer, what taxes need to be paid and how to calculate their amount.

The basic regime that determines all tax policy in the Russian Federation is the general taxation system (OSNO). Each enterprise that opens in Russia automatically begins to use it, if it did not choose another one during official registration.

OSNO includes many taxes and payments, as well as requirements for keeping records in full. That is why it is so unprofitable for small enterprises and individual entrepreneurs - they have to spend a lot of effort and money on timely “settlements” with the tax office.

At the same time, several special regimes operate in Russia:

– for farmers, companies working in the field of livestock farming, grain growers, etc.
The patent taxation system involves a one-time payment – the purchase of a patent for an activity.
Simplified taxation system - replaces some taxes with a single one.
does not take into account the real income and profit of organizations; the tax in this case is a fixed payment.

By choosing the appropriate regime, an organization can reduce the tax burden and simplify financial accounting.

The most popular tax regime in Russia is the so-called “simplified” tax system, or simplified taxation system for LLCs and individual entrepreneurs. It is intended primarily for small and medium enterprises, for whom it is unprofitable to pay the “traditional” income tax and there is no need for VAT refund.

Chapter 26.2 of the Tax Code of the Russian Federation is devoted to the simplified taxation system. The Code outlines all the key points relating to this regime. From the document you can find out the rules for applying the simplified tax system, tax rates, features of calculating the tax base, etc.

“Simplified” is often called the best tax system, but this is not so. Depending on the specifics of the enterprise’s activities, the volume of its profits, the characteristics of counterparties and other factors, the simplified tax system may turn out to be either truly attractive or absolutely unprofitable.

To ensure that the choice of tax regime does not disappoint, you must carefully familiarize yourself with the features of all suitable systems. It is a balanced approach that will allow a businessman to make a reasonable decision.

Simplified taxation system for LLCs and individual entrepreneurs - main characteristics of the regime

It is no coincidence that the majority of organizations and entrepreneurs choose a simplified tax regime. This system is flexible, convenient and simple, and with the right selection can significantly reduce the tax burden to the enterprise.

However, not all organizations can switch to the simplified tax system. The Tax Code of the Russian Federation imposes a number of requirements on taxpayers:

The taxpayer should not produce excisable products, have branches.

It is prohibited to use the “simplified code” for a number of activities: pawnshop organizations, notary offices, etc. A complete list of restrictions can be found in the Tax Code (Tax Code).

Cost of fixed assets that are on the balance sheet (residual) - no more than 150 million.
Number of staff– up to 100 people.

Reporting to the simplified tax system

Whatever tax regime you are in, one of the most important points remains timely payment of contributions, proper record keeping and reporting. Note that “simplified” accounting is allowed on the simplified tax system - this means that an entrepreneur in a small business is quite capable of doing this work independently, without resorting to the services of hired specialists.

At the same time, you will have to submit documents and pay contributions to the simplified tax system quite often:

Taxable period- 1 year. Organizations and individual entrepreneurs are required to submit a declaration to the tax office, as well as make final tax payments.

For individual entrepreneurs, it is enough to submit a declaration; organizations using the simplified tax system keep full records and provide financial statements.

Reporting period- 3 months. On a quarterly basis, the simplifier calculates and pays the advance tax payment, and also provides reporting to the insurance funds.

Separate deadlines are established for reporting and payment of local taxes and statistical reporting. You need to carefully track all dates to prevent tax debt.

Now let's talk about the reporting that needs to be submitted. Let's start with LLC:

Tax return for basic tax – no later than March 31.

The exact deadlines for submitting any reports can be seen in the tax calendar or checked with the Federal Tax Service.

Accounting statements for the past year are submitted simultaneously with the tax return.

For individual entrepreneurs, the reporting list is slightly different:

Declaration under the simplified tax system – until April 30.

Information on the average number of employees is submitted annually.

Monthly and quarterly reporting to insurance funds.

and 2-NDFL (in case if the entrepreneur has employees).

Statistical reporting – once a year.

Although maintaining full-fledged accounting and submitting reports to the tax office for individual entrepreneurs is not provided, entrepreneurs are required to fill out KUDIR and retain supporting documents. Otherwise, during a tax audit, it turns out that the income and expenses reflected in the declarations do not correspond to the documents.

Who benefits and doesn’t benefit from using the simplified tax system?

So, the simplified system is very popular in Russia - it is most often preferred by organizations that are not satisfied with the complexity of OSNO. However, we note that the simplified tax system is not ideal for everyone. The following categories of taxpayers can benefit the most:

Retailers, especially small shops(if UTII is not available to them).

Companies whose expenses are small - entertainment establishments, working in the service sector, etc. In such cases profit is almost equal to income, which means the tax rate plays a big role.

So, if you want, you can safely choose the simplified tax system “Income”.

At the same time, there are a number of areas of activity for which the use of “simplified” is unprofitable. These include:

Companies, whose counterparties work with VAT. Such buyers and suppliers will simply refuse to cooperate, since the VAT paid will not be refunded.

If an enterprise has a simplified taxation system, VAT is not assessed on either the purchase or sale of goods. This means that cooperation will not be profitable for business partners working for OSNO. There is a solution - very often the “simplified” ones reduce the cost of goods for buyers by the VAT rate (relative to other sellers) and become competitive. However, when paying with suppliers, this trick does not work.

Organizations wishing to participate in tenders and government procurement.

Individual entrepreneurs and LLCs, the majority of whose expenses are occupied by those that are not taken into account in the simplified tax system, but in this case, OSNO takes into account.

When in the near future expansion planned, company development, going beyond the restrictions of the simplified tax system.

Note that in one company you can apply several modes at the same time, combining the simplified tax system with UTII, the unified agricultural tax or. However O It is prohibited to use OSNO and “simplified” at the same time.

Thus, the choice of the simplified tax system as a tax regime are directly influenced by the characteristics of the company. That is why a businessman must calculate in advance all the benefits of the change and determine which system will be the most attractive.

Conclusion

The simplified taxation system is a special form of collecting payments to the budget, which was developed specifically to facilitate the accounting and reporting of small enterprises. “Simplified” is one of the most popular tax regimes. Taxpayers are attracted by the opportunity to maintain simplified accounting and reduce the amounts and volumes of contributions paid to the budget. In addition, the requirements for the organization here are much softer than in the UTII or patent system.

Having chosen the simplified tax system, the company is exempt from part of the contributions, including VAT and income tax (and for individual entrepreneurs - income tax). They are replaced by a single contribution, which is calculated at a rate of 6% or 15% depending on the selected tax base.

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