Immediately after the fall of the USSR, individual commerce became widespread in our state, as citizens, inspired by the opportunities opening up to them, wanted to significantly improve their financial situation.

Alas, in those years many of them were not destined to achieve any significant success, since the credit and taxation system that was adopted at that time did not contribute to this at all.

Fortunately, today there is a simplified taxation system for individual entrepreneurs, thanks to which many entrepreneurs experience much less difficulties in opening and running their own business.

What it is

This is the most promising way to receive tax contributions, which can be applied to them (individual entrepreneurs) subject to certain conditions. If you do them correctly (by choosing a certain type of activity, for example), you can save a significant amount of money and time.

The main advantage that the simplified taxation system provides for individual entrepreneurs is a significant reduction in the tax burden on the enterprise. Taxes in this case are quite moderate, which is extremely important for beginning businessmen.

What does the simplified tax system provide for individual entrepreneurs?

According to the second part of the twenty-sixth chapter of the Code of the Federal Tax Service of the Russian Federation, this system provides for the complete exemption of entrepreneurs from the following types of tax payments: personal income tax (tax on profits received), as well as on their property. This is what a simplified taxation system is from this point of view. It's no surprise that it is attracting more and more entrepreneurs.

Important! The exemption applies only to the income that the individual entrepreneur received while engaging in business, as well as his property used for the same purposes.

Attention! If a simplified taxation system for individual entrepreneurs is applied, then the businessman is not considered a person who pays the VAT rate. As an exception, this rule is ignored when importing certain categories of goods into the country, as well as VAT, which must be paid in mandatory, in accordance with Article 174 and its subparagraph one of the Tax Code.

Other nuances

“Simplified” is also valuable because it completely preserves the cash transactions in force before its adoption. We should not forget that all individual entrepreneurs for whom such a system has been adopted continue to fulfill the duties of tax agents provided for by the relevant articles of the Tax Code of the Russian Federation. This is what a simplified taxation system is from this point of view.

Additional payments

Are there any additional costs with this system? If we consider the reporting of individual entrepreneurs without employees, the simplified tax system provides for contributions to the Pension Fund, as well as to mandatory medical state funds. The contribution amount is calculated depending on the cost of the financial year. It is calculated by multiplying the minimum wage (at the beginning of the year, this is important) and the deduction rate and is expressed as a percentage. All resulting values ​​should be multiplied by twelve (months in a calendar year).

How can you switch to such a profitable system?

Such a transition is possible (but not guaranteed) if necessary (but not sufficient) conditions are met. Let's consider these requirements, subject to which a simplified taxation system for individual entrepreneurs can be used:

• If during the reporting period no more than 100 people worked for the entrepreneur.
• If the profit received, which was calculated based on the provisions of the Code, based on the results of at least nine months of the year did not exceed a certain maximum permissible value. Until January 2013, there was a provision in which the income limit was 60 million rubles.

In the event that the income of an individual entrepreneur exceeds the maximum established in legislative order meaning, he automatically loses the right to be granted the right to report under a simplified system and must pay all taxes, payments and contributions due to him in the general manner, bearing personal liability for failure to comply with these requirements in accordance with the Tax Code of the Russian Federation and the Criminal Code of the Russian Federation.

Application for transfer

It should be borne in mind that only until January 2013 was it strictly mandatory to submit an application if you wanted to switch to the simplified scheme.

Then there was Form No. 26.2-1, which was often submitted simultaneously with the documents required for state registration of an enterprise. At the same time, the entrepreneur had to choose a tax rate (we will talk about this later). Currently, submitting this type of application is not required, but you must notify the local FSN office of your desire. The transition will be completed on January 1 of next year.

What to do if you have lost the right to pay taxes under the simplified tax system

If this happens, the entrepreneur must immediately notify the Federal Tax Service of the Russian Federation about the transition to a different system for collecting royalties. This is done within 15 days from the expiration of the current reporting period. This requirement is enshrined in the fifth paragraph of Article 346, as well as the fifth paragraph of Article 346.13 of the Code.

Which entrepreneurs cannot work according to a simplified scheme in principle?

But all of the above does not apply to some categories of individual entrepreneurs. The simplified taxation system, the reporting of which is as simple as possible, cannot be applied to some categories of individual entrepreneurs. Let's look at them in more detail:

• These are the businessmen who produce goods subject to excise taxes and also extract minerals. This does not apply to those categories of fossils that are generally recognized.
• All entrepreneurs who make money from the gambling business.
• In addition, all of the above applies to those categories of producers that have already been transferred to the simplified taxation scheme for agricultural producers, Unified Agricultural Tax.

What is needed to switch to the simplified tax system

If you are not engaged in all of the above activities, then you may well become a “preferential” individual entrepreneur. A simplified taxation system, reporting on which is attractive due to its simplicity and logic, can be applied to your company if certain conditions are met. First you have to determine the direct object of taxation:

• All profits.
• Net income (less expenses and incidentals).

By the way, the taxpayer himself chooses the object directly. We recommend that you carry out all the calculations in advance and determine which of them will be beneficial in relation to your business directly. To determine this, you need to know the appropriate tax rates.

Tax rates

In accordance with Article 346 of the Code, the following tax rates are established by law (today) when using the simplified system:

• In the first case, the simplified tax rate for individual entrepreneurs is 6%, which is assumed to apply the tax burden to the entire profit of the entrepreneur.
• Accordingly, the tax rate of 15% is established when only net profit is levied.

Please note that everything may depend on the region in which your business is registered: in some cases, a slightly different simplified taxation system for individual entrepreneurs is used. It is better for you to request a sample of it in advance from the local department of the Federal Tax Service. The fact is that since 2009, the corresponding government decree gave the regions the right to set their own amount of contributions. But! Not less than 5% and not more than 15%.

Features of both schemes

In the first case (simplified taxation system “income minus expenses” for individual entrepreneurs), absolutely all total income of the enterprise received in the current tax period is taxed.

In the second case, taxes are imposed on the amount that remains after deducting the expenses that the entrepreneur incurred to run his business. The base for deductions in this case is determined as an accrual value from the very beginning of the current reporting period.

In some cases, entrepreneurs who choose the second option may also pay a minimum tax contribution. This method is used in the case when the amount of the accrued tax turns out to be greater than the amount actually payable, the amount of which was calculated based on the amount of income actually received. In this case, the minimum tax contribution is equal to 1% of the total income, which is calculated in accordance with the legislation in this area.

Other Features

What else characterizes the simplified taxation system for individual entrepreneurs? Income is subject to all other taxes that are listed in the relevant articles of the Tax Code of the Russian Federation. Please note that the tax period itself refers to the normal calendar year. Accordingly, reporting periods mean the first quarter, the first six months and the first nine months of the current tax period.

How is the tax amount determined using a simplified scheme?

The peculiarity of this scheme is that the entrepreneur himself determines the amount of the tax burden based on the results of the reporting period. If you have chosen income as the subject of taxation, then at the end of the reporting period you need to calculate the amount of the advance tax payment, taking into account both its rate and the amount of profit actually received. We remind you once again that the amount is calculated on an accrual basis until the end of each reporting period (six months, nine months, etc.).

Please note that the tax amount is reduced, since it is necessary to deduct from it the amount paid to the Pension Fund, as well as funds paid to medical and social funds in accordance with state laws. In addition, if you have employees who took sick leave, the tax amount is also reduced taking into account the expenses that you incurred while paying them temporary disability benefits. Please note that the total tax amount can be reduced by no more than half.

If a rate of 15% is selected

If you have chosen the “income minus expenses” rate (15%), then based on the results of each reporting period you need to calculate the amount of payment (advance contribution at the tax rate), based both on the rate itself of 15% and on the amount actually received income. As in the previous case, the payment is calculated incrementally.

Where and how to make a payment

Payment must be made at the place of registration of your enterprise. Payment must be made no later than the 25th.

Characteristics of Accounting

As we already said in the first part of the article, entrepreneurs using the simplified tax system are not required to maintain full tax records, but they should still have basic records in any case. So, they are required to have a ledger of income and expenses.

Reporting deadlines

Financial statements are submitted based on the results of the tax year. If you do not have employees, you will need to provide the following documents:

• The tax return is submitted no later than April 30.
• Before March 1, information is transmitted to the Pension Fund at the place of residence.
• If you have hired employees, then additionally indicate the average number of members of the enterprise (if there are none, then they put “0” in the statement).

Quarterly reporting is not provided. In any case, the reporting of individual entrepreneurs without employees of the simplified tax system requires submission in a timely manner and in full, since otherwise penalties will be imposed on you. If you have hired employees, the consequences will be even stricter, including criminal prosecution.

This is what “simplified” is. The advantages for individual entrepreneurs of the simplified tax system, the costs of which are significantly reduced, are obvious.

One of the most popular taxation regimes, especially among individual entrepreneurs, is the simplified system (USN or simplified system). Its main feature is that instead of income tax, VAT, and property tax, a single tax replacing them is paid. At the same time, the tax burden is less than for OSNO, and accounting for individual entrepreneurs and LLCs is much simpler, so you can do it yourself.

Organizations and entrepreneurs who want to apply a simplified tax system can choose two options for calculating taxes:

• The simplest one is the one with a rate of 6%.
• More complex, but in some cases it is more profitable to use it - this is Simplified tax system “income minus expenses”, the rate varies depending on the availability of benefits - from 5 to 15%, but most often it is still 15%.

Conditions for applying the simplified tax system

The use of simplifications has some limitations, so first of all you need to understand whether your business falls under them (Tax Code of the Russian Federation, Art. 346.12, clause 3).

Number:

• This type of taxation can only be applied by small businesses with no more than 100 employees.

For what type of activity and which organizations and individual entrepreneurs cannot apply this type of taxation:

• Insurers, banks, microfinance organizations, pawnshops, investment funds, non-state pension funds, securities market participants working on a professional basis.
• If an individual entrepreneur or LLC is engaged in sales or mining, the exception is the common ones, for example, sand, crushed stone, peat.
• LLCs and individual entrepreneurs that produce excisable goods (gasoline, alcohol, tobacco products, etc.).
• Lawyers who have a law office, notaries who are engaged in private practice, etc.
• Business entities using .
• Organizations that participate in production sharing agreements.
• If the share of participation in the organization of other organizations is more than 25%, with the exception of non-profit organizations; educational and budgetary institutions; also organizations that have authorized capital consists of 100% of the deposits made public organizations disabled people.
• In case of exceeding 100 million rubles. residual value of fixed assets.
• Simplification cannot be used by foreign organizations.
• Budgetary and government institutions.
• If an organization or individual entrepreneur has submitted an application for the simplified tax system required for the transition to this tax system not within the deadlines established by law.
• Organizations that have branches.

On January 1, 2016, amendments came into force, according to which, if the described conditions are met, organizations have the right to apply the simplified tax system if they have their own representative offices, for branches everything remains unchanged.

By income:

• If the company’s annual income exceeds a certain turnover, in 2014 it was 60 million rubles, in 2015 the bar was increased to 68.82 million rubles, in 2016 the limit is 79.74 million rubles. Therefore, the same condition is that if a company, based on the results of 9 months of its work, has not exceeded the income level of 45 million rubles, then it can switch to a simplified tax system starting next year by submitting an application in Form 26.2-1.

Important! From January 1, 2017, the threshold for switching to the simplified tax system is increasing. At the end of 2016, income should not exceed 59 million 805 thousand rubles.

The procedure for switching to the simplified tax system

The transition to a simplified system by submitting an application can be carried out within the following time frames:

1. When organizing a company, along with documents for registration.
2. Within 30 days after registration.
3. Until December 31 of the year preceding the application of the simplified tax system.
4. In order not to wait a whole year, you can close and immediately open an individual entrepreneur by submitting the necessary notification.

What to choose: “Income” or “income minus expenses” simplified tax system?

In order to choose the type of taxation, you need to understand what is behind it. We will briefly describe each of them; you can read more in detail on our website in other articles.

STS “income” – 6%

The procedure for calculating the simplified benefit in this case is very simple; to calculate it, you need to take all the income received and multiply it by the rate, which is 6%.

Example

Suppose you received an income of 1 million rubles, then the income will be calculated according to the following scheme:

Tax = Income * 6%,

In our case, 1,000,000 * 6% = 60,000 rubles.

Please note that expenses under the simplified tax system “income” are not taken into account in any way. Therefore, it should be used if expenses are very difficult to confirm or their share is very small. The 6% system is used mainly by individual entrepreneurs who work without employees or have a small staff; due to simple accounting, you can do without accountants and not use accounting outsourcing.

STS “Income minus expenses” – 5-15%

This tax calculation system is more complex, and most likely it will be very difficult to manage alone without a qualified accountant. However, correct application of this system can save taxes and it is worth using it if the LLC or individual entrepreneur can confirm the expenses.

Attention! It is believed that this simplified taxation system is more profitable than 6% if it accounts for at least 50% of income.

The tax rate is usually 15%, but it can be reduced in regions to 5% and in the case of certain types of activities. You should check with your tax office for details of the preferential rate.
Example

Let's also take an annual income of 1 million rubles, and let's take expenses in the amount of 650 thousand rubles, and calculate taxes at a rate of 15%.

Tax = (Income - expenses) * rate (5-15%)

In our case: (1,000,000 – 650,000) * 15%= 52,500

As you can see in this case, the tax amount will be less, but keeping records is much more difficult. However, not all expenses simplified tax system income minus expenses can be taken into account when calculating tax; you can read more about this taxation by clicking on the link.

Minimum tax and loss

Another nuance that this system has is the minimum tax. It is paid if the estimated tax is less than this amount or even zero, its rate is 1% of the income, excluding expenses incurred (Tax Code of the Russian Federation, Article 346.18). So, if we take the example we described, the minimum tax will be 10,000 rubles. (1 million rubles * 1%), even if you counted, for example, 8,000 rubles for payment. or 0 rub.

Even if your expenses equaled your income, which would essentially result in a zero tax basis, you would still need to pay that 1%. When calculating “by income” there is no minimum tax. If, based on the results of the last tax period, the taxpayer incurred a loss, then this amount can be included in expenses in subsequent years, and the amount of tax can be reduced accordingly.

Reducing the simplified tax system by the amount of insurance premiums

One of the positive aspects of the simplification is that the amount of tax can be reduced by the amount of transferred insurance contributions to the Pension Fund. However, there are some peculiarities, both when choosing a tax calculation system and in the presence of employees.

Simplified taxation system - individual entrepreneurs under the “Income” system without employees

As you know, an entrepreneur can work without hired employees, while he only pays a payment to the Pension Fund for himself, which is established by the government for each year. So in 2016 its value is 23,153.33 (PFR and MHIF). This payment allows you to reduce the amount of tax by its entire amount (by 100%). Thus, an individual entrepreneur may not even pay this tax at all.

Example

Ivanov V.V. over the past year he earned 220,000 rubles, and Petrov A.A. earned 500,000 rubles, both paid the above payment for themselves in full, as a result, taxes for them are calculated as follows:

For Ivanov: Tax = 220,000 * 6% = 13,200, since the amount of payment to the Pension Fund for oneself is greater than the received value, so the final tax value will be zero.

For Petrov: Tax = 500,000 * 6% = 30,000, subtract the payment for ourselves, we find that the amount of tax payable will be 30,000 - 23,153.33 = 6,846.67.

Simplified taxation system – individual entrepreneurs and LLCs under the “Income” system with employees

This situation can arise both for an organization that simply cannot work without employees, and for individual entrepreneurs. In this case, taxes can be reduced by the amount of payments for employees, but not more than 50%. In this case, it is paid in full, but is not taken into account when reducing.

Example 1

Petrov earned 700,000 rubles, and payments to the Pension Fund for employees amounted to 18,000 rubles. In this case we get:

Tax = 700,000 * 6% = 42,000, since the amount of payments to the Pension Fund for employees does not exceed 50% of the amount received, the simplified tax system can be completely reduced by it. The tax payable in this case will be 24,000 (42,000 – 18,000).

Example 2

Let’s assume that Ivanov (or Ivanov and K LLC) earned 700,000, while he paid 60,000 rubles to the Pension Fund for the employees.

Tax = 700,000 * 6% = 42,000 rubles, and it can reduce taxes by no more than 50%, in our case this is 21,000. Since 60,000 (payment to the Pension Fund) is more than 21,000, taxes can be reduced no more , than by 21 thousand, that is, no more than 50%. As a result, the Tax payable will be 21,000 rubles (42,000 – 21,000).

Simplified tax system “income minus expenses”

In this case, the presence or absence of employees does not matter. In this case, it is not the tax itself that is reduced, but, as in the examples discussed above, but the tax base. Those. The amount of payments to the Pension Fund is included in the amount of expenses and the tax will be calculated from the difference at the applicable rate.

Example

So, if Petrov received an income of 500,000 rubles, and expenses amounted to - rent 20,000 rubles, salary 60,000, payments to the Pension Fund for employees amounted to 18,000, for himself.

Tax payable = (500,000 – 20,000 – 60,000 – 18,000- 23,153.33) * 15% = 378,846.76 * 15% = 56,827.

As you can see, the calculation principle is somewhat different.

Payment of 1% to the Pension Fund for income over 300,000 rubles

Please note that if an individual entrepreneur received income during the reporting period of more than 300 thousand rubles, then Pension Fund(PFR) an additional 1% is paid on the excess amount. For example, if an income of 400,000 rubles is received, then you will additionally need to pay (400,000 – 300,000) * 1% = 1,000 rubles.

Important! In a letter dated December 7, 2015 under number No. 03-11-09/71357, the Ministry of Finance explained that this payment will be equated to a mandatory fixed payment, so the simplified tax system can also be reduced by this amount. Do not confuse this amount with the minimum tax!

Reporting and tax payment

This type of taxation implies the following reporting:

1. Declaration according to the simplified tax system provides once a year, the deadline for submission is until April 30 of the year following the previous one.
2. Entrepreneurs should maintain, abbreviated name - KUDiR. Since 2013, its certification by the Federal Tax Service is no longer required. But it must be laced, stitched and numbered in any case, however, if provided zero reporting, in some regions it is not required.

If an entrepreneur ceases his activities under the simplified tax system, then he must submit a declaration under the simplified tax system no later than the 25th day of the month following the one in which it ceased.

Paying taxes

Although reporting is provided once a year, you still have to keep records constantly, because payments under the simplified tax system are divided into 4 parts - 3 of them are advance and mandatory, as is the 4th final payment for the year. At the same time, if you do not pay advance payments or pay correctly, then you may be assessed fines and penalties.

The deadlines for paying advances and taxes are as follows:

• For the first quarter, payment must be made by April 25.
• For the second quarter, payment is due July 25.
• Payment for the third quarter is due October 25th.
• The annual and final payment is made no later than April 30 of the year following the reporting year. Those. for example, April 30, 2017 would be the deadline to pay taxes for 2016.

Responsibility for detected violations

1. If you are late or simply did not submit your simplified tax return on time, the fine will be 5-30% based on the amount of tax that was required to be paid. In this case, the minimum fine is 1000 rubles.
2. If you did not pay taxes, then penalties will be 20-40% based on the amounts that you did not pay.
3. If payments are delayed, penalties will be charged as well as if they are calculated incorrectly.

Along with the proud title of “entrepreneur”, you have new responsibilities in terms of paying taxes, filing reports and complying with other legal requirements. How not to get confused in the legislation and not make mistakes? This instruction, I hope, will help a “young” entrepreneur not to get confused and self-organize at the initial stage. Consider a situation where:

1. An individual entrepreneur works independently without the involvement of employees;
2. Payment for the individual entrepreneur's services is transferred to the individual entrepreneur's account (the individual entrepreneur does not accept cash and does not need to use cash register systems);
3. The turnover of an individual entrepreneur is far from the limit, exceeding which deprives the individual entrepreneur of the right to apply the simplified tax system.

If, at the end of the reporting (tax) period, the “simplified” person exceeds the income limit of 150 million rubles, he will lose the right to apply the simplified tax system (clause 4 of article 346.13 of the Tax Code of the Russian Federation).

1. What taxes does the individual entrepreneur pay?

In fact, the simplified tax system (tax base - income) seems to be one of the simplest taxation systems. The individual entrepreneur requires a minimum of effort in keeping records and calculating taxes.

An individual entrepreneur who has chosen the simplified tax system (tax base is income) pays the simplified tax system at a rate of 6% (a subject of the Russian Federation may reduce it for some types of activities). At the same time, individual entrepreneurs are exempt from paying personal income tax in terms of income from entrepreneurial activity, VAT and property tax (with the exception of real estate that are subject to property tax in a special manner, based on their cadastral value). The individual entrepreneur does not keep accounting records.

In order to calculate the taxable amount of income, individual entrepreneurs are required to keep records of income in the book of income and expenses of organizations and individual entrepreneurs using the simplified taxation system (Article 346.24 of the Tax Code of the Russian Federation). The form of such a Book is approved by Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n. The book is a register of documents on the basis of which the amount of income is determined. The book also records the payment of insurance premiums, which reduces the amount of tax. The main source of data for filling out the Book of our young entrepreneur is the current account statement for the corresponding period.

BCC according to the simplified tax system “income” 6% - 18210501011011000110.

A template for filling out a payment order can be generated using the service on the nalog.ru website: https://service.nalog.ru/payment/payment.html. The payer needs to select the type of payment and the service will offer KBK.

In addition, the individual entrepreneur must pay for himself the amounts of insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund of the Russian Federation:

1) insurance contributions for compulsory pension insurance in the amount determined in the following order:

- if the payer’s income for the billing period does not exceed 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period of 2018, 29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020;

- if the payer’s income for the billing period exceeds 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period of 2018 (29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020) plus 1.0 percent of the payer’s income exceeding 300,000 rubles for the billing period. In this case, the amount of insurance contributions for compulsory pension insurance for the billing period cannot be more than eight times the fixed amount of insurance contributions for compulsory pension insurance established by paragraph two of this subclause (26,545 * 8 = 212,360 rubles);

2) insurance premiums for compulsory health insurance in a fixed amount 5,840 rubles for the billing period of 2018, 6,884 rubles for the billing period of 2019 and 8,426 rubles for the billing period of 2020.

The entire amount is recognized as a fixed payment: 26,545 + 1% of the excess amount of 300,000 + 5,840.

The amounts of insurance premiums for the billing period are paid by individual entrepreneurs no later than December 31 of the current calendar year. Insurance premiums calculated on the amount of the payer's income exceeding 300,000 rubles for the billing period are paid by the payer no later than July 1 of the year following the expired billing period.

The amount that must be paid by the end of the year can be paid in full at once or transferred in installments. For example, once a quarter in an amount related to the current quarter.

If our individual entrepreneur was not registered from the beginning of the year, then he needs to pay insurance premiums in a smaller amount, namely, in proportion to the days from the date of registration of the individual entrepreneur until the end of the year.

For example, an individual entrepreneur registered on February 20. Therefore, the period from the date of registration to the end of the year is 10 months and 9 days. The amount of the insurance premium for the period until December 31 will be:

Amount for 10 months = (26545 5840) *10/12 = 26,987.50 rubles.

Amount for 9 days of February = ((26545 5840)/12) * 9/28 = 867.46 rubles.

Total = RUB 27,854.96

BCC of a fixed contribution to OPS - 182 102 02140 06 1110 160.

BCC of a fixed contribution for compulsory medical insurance - 182 102 02103 08 1013 160.

2. How to determine the amount of income that is included in the tax base

For purposes of calculating “simplified” tax, income is considered received on the date on which you actually received the money (for example, into a bank account). This method of recognizing income is called cash. This means that the amount of the prepayment received by the individual entrepreneur is included in the amount of taxable income. If the contract is terminated and the advance received must be returned, the amount of the refund is reflected in the Income and Expense Book with a “-” sign in the period in which the refund was made.

However, according to the Ministry of Finance of the Russian Federation, if the advance payment (prepayment under the contract) is returned to the buyer (customer) in a tax period in which the “simplified person” had no income, then the tax base by the amount of the advance cannot be reduced (Letters of the Ministry of Finance of Russia dated July 30, 2012 N 03-11-11/224, dated 07/06/2012 N 03-11-11/204). Those. at the end of the year the amount of income cannot be< 0 в результате отражения операций по возврату авансов.

Good news! Not all deposits of funds are subject to reflection in the income book and inclusion in tax calculations. In particular, the following transfers are not included in taxable income:

1. Funds received under credit or loan agreements, as well as funds received to repay such borrowings;
2. Income taxed at other tax rates (dividends, bond coupons, etc.);
3. Income taxed under other tax systems (personal income tax, UTII, patent, etc.);
4. Receipts that are not inherently income: funds received upon return of defective goods, funds mistakenly transferred by the counterparty or mistakenly credited by the bank to the taxpayer’s current account, etc.

An example of reflecting income in a book:

			Income taken into account	Costs taken into account when calculating the tax base
	20.03.2018 № 3	Prepayment under agreement dated March 20, 2018 No. 1
	25.03.2018 № 4	Prepayment under agreement dated March 25, 2018 No. 2
	26.03.2018 № 5	Prepayment under agreement dated March 26, 2018 No. 3
Total for the first quarter
	Date and number of the primary document		Income taken into account when calculating the tax base	Costs taken into account when calculating the tax base
	09.04.2018 № 10	Prepayment under agreement dated 04/09/2018 No. 4
	22.04.2018 № 6	Refund of prepayment due to termination of contract dated March 20, 2018 No. 1
Total for the second quarter
Total for the half year

3. When to pay tax

The tax at the end of the year must be paid by the entrepreneur to the budget no later than April 30 of the following year (a different deadline is established for organizations).

During the year, the individual entrepreneur must pay advance payments - no later than the 25th day of the month following the reporting period.

If the last day of the deadline for paying the tax (advance payment) falls on a weekend and (or) a non-working holiday, the tax (advance payment) must be transferred no later than on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

4. How to calculate the payment amount

Advance payments are calculated on the basis of income received for the corresponding reporting period on an accrual basis.

Advance payment = tax base for the reporting period on an accrual basis * 6%.

Payment amount at the end of the reporting period = Advance payment at the end of the reporting period - insurance premiums paid for the reporting period - advance payments paid earlier in the current year.

The tax amount at the end of the year is calculated as follows:

Tax to be paid additionally (refunded) = Tax base for the year * 6% - paid insurance premiums for the tax period - advance payments paid earlier in the current year.

Example

Individual entrepreneurs apply the simplified tax system with the object of taxation “income” with a general tax rate for this object of 6%. Has no hired workers. Over the past year (tax period), the individual entrepreneur received income in the amount of 720,000 rubles.

Month	Income, rub.	Reporting (tax) period	Income for the reporting (tax) period (cumulative total), rub.
January		I quarter
February
March
April		Half year
June
July		9 months
August
September
October
November
December

In the specified tax period, the individual entrepreneur paid insurance premiums for himself in the amount of:

— 4,000 rub. — in the first quarter;

— 12,000 rub. - within six months;

— 20,000 rub. — within 9 months;

— 28,000 rub. - during a year.

Note: the amounts of insurance premiums in the example are indicated in abstract terms!

Solution

Based on the results of the 1st quarter, the advance payment will be:

72,000 rub. x 6% = 4,320 rub.

This amount is reduced by insurance premiums paid in the first quarter.

4,320 - 4,000= 320 rub.

The amount due for tax payment according to the simplified tax system based on the results of the 1st quarter by the deadline of 25.04. will be 320 rubles.

2. Based on the results of the six months, the advance payment will be:

288,000 *6% = 17,280 rub.

This amount is reduced by insurance premiums paid during the six months:

17,280 - 12,000 = 5,280 rubles.

Payment due July 25. will be 5,280-320=4960 rubles.

3. Based on the results of 9 months, the advance payment will be:

504,000×6% = 30,240 rub.

This amount is reduced by insurance premiums paid within 9 months:

30,240 - 20,000 = 10,240 rubles.

Payment for 9 months due October 25. will be 10,240 - 320 - 4960 = 4,960 rubles.

4. Tax calculation at the end of the year:

720,000 rub. x 6% = 43,200 rub.

This amount is reduced by insurance premiums paid during the year:

43,200 - 28,000 = 15,200 rubles.

This result is reduced by advance payments paid at the end of the first quarter, half year and 9 months:

15,200 - 320 - 4960 - 4960 = 4960 rubles.

Thus, at the end of the year (due April 30 of the next year), the tax payable will be 4,960 rubles.

If in the first quarter of 2019 an individual entrepreneur pays additionally to the budget the amount of insurance premiums for 2018, which is calculated as 1% of the amount of income exceeding 300,000 rubles, then such payment of contributions will reduce the amount of the simplified tax system for the 1st quarter of 2019.

5. Nuances of calculation and recognition of “deductions” in the form of insurance premiums paid for oneself

1) Individual entrepreneurs who do not make payments individuals who have paid insurance premiums, calculated as 1% of the amount of income exceeding 300 thousand rubles at the end of the billing period (calendar year), have the right to take into account the specified amounts of paid insurance premiums when calculating tax in the tax period (quarter) in which they were paid . Letter of the Federal Tax Service of Russia dated October 31, 2014 N GD-4-3/22601@.

If the amount of insurance premiums is greater than the amount of tax (advance tax payments) paid in connection with the application of the simplified tax system, then the tax (advance tax payment) is not paid in this case. Transferring to the next tax period part of the amount of the fixed payment not taken into account when calculating (reducing) the amount of tax paid in connection with the application of the simplified tax system due to the insufficiency of the amount of calculated tax is not provided. This means that if, for example, the payment under the simplified tax system was 10,000 rubles, and insurance premiums were paid for 13,000 rubles, then you do not need to pay the simplified tax system, but the difference is 3,000 rubles. is not compensated in any way.

2) According to paragraphs. 1 clause 3.1 art. 346.21 of the Tax Code of the Russian Federation, the amount of tax (advance payment) under the simplified tax system for the tax (reporting) period can be reduced by the amount of insurance premiums that have been paid within the calculated amounts. But we're talking about not about calculation in a given period. Those. contributions can be calculated for previous periods, but paid in the current one. Based on this, for the amounts of insurance premiums paid in the tax (reporting) period that exceed the calculated ones, the “simplifier” with the object “income” does not have the right to reduce the amount of tax (advance payment) for the corresponding period.

The overpaid amount of insurance premiums can be taken into account as a tax reduction in the tax (reporting) period in which the tax authority decided to offset the overpayment of insurance premiums against future payments (Letter of the Ministry of Finance of the Russian Federation dated 02/20/2015 N 03-11-11/ 8413).

6. What reports should an individual entrepreneur submit and where?

1) The individual entrepreneur submits a declaration to tax authority at the place of your registration. The declaration form was approved by Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/99@.

For failure to submit a return on time, the tax authority has the right to:

- impose a fine in the amount of 5% of the amount of tax not paid within the period established by the legislation on taxes and fees, subject to payment (additional payment) on the basis of this declaration, for each full or partial month from the day established for its submission, but not more than 30 percent of the specified amounts and not less than 1,000 rubles;

— suspend operations on the taxpayer’s account.

In order to confirm the amounts indicated in the declarations, the individual entrepreneur keeps records of income in the book of income and expenses. The tax authority may request this book upon request during a desk and tax audit.

2) Payers who do not make payments to individuals are exempt from the obligation to submit calculations for insurance premiums.

3) Individual entrepreneurs are required to submit statistical reports to statistical authorities. All forms of statistical reporting can be found on the official website of Rosstat www.gks.ru in the section “Federal Forms” statistical observation"; it contains, among other things, the “Album of forms of federal statistical observation, the collection and processing of data on which is carried out in the Federal Service system state statistics, for 2017." The List of federal statistical observation forms for 2017 is published in the same section.

In addition, in order to promptly inform business entities about their submission of forms statistical reporting An information retrieval system is located on the Rosstat Internet portal at statreg.gks.ru. You can get into it from home page website through the section "Information for respondents"/"List of respondents in respect of whom federal statistical observations are carried out." After specifying the OKPO code, or INN, or OGRN and entering the security code, a list of forms to be submitted by the organization will be compiled.

If the organization is not on the list published on statreg.gks.ru, penalties under Art. 13.19 of the Code of Administrative Offenses of the Russian Federation do not apply, except in cases where the respondent was informed (including in writing) about the conduct of federal statistical observation in relation to him according to specific forms of federal statistical observation, mandatory for submission.

Screenshots can be evidence of the absence of a respondent from the list, provided that they contain certain data: the date and time of receipt of information from the Internet site, data about the person who displayed it on the screen and subsequently printed it, data about software and used computer technology, name of the site, affiliation with the applicant. In this situation, screenshots can serve as supporting documents.

4) According to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation information about average number organizations (individual entrepreneurs who hired employees during the specified period) submit employees for the previous calendar year no later than January 20 of the current year. Thus, until the individual entrepreneur has attracted hired workers to work, there is no need to submit a report on the average headcount.

STS or simply “simplified” is a simplified taxation system. The burden of taxes sometimes becomes an unbearable burden for entrepreneurs who have their own business. Therefore, before you start registering a company, you need to carefully study the tax systems and decide which one you would like to work under.

For individual entrepreneurs and LLCs, the state provides the opportunity to carry out their activities under the simplified tax system. This means that all accounting work and tax accounting can be carried out according to a simplified scheme. Which in turn makes it possible not to look for a qualified accountant for your small business.

The essence of the simplified taxation system

What is a simplified tax system? For an individual entrepreneur this is the most best option paying taxes. This system does not require constant submission of a balance sheet, profit and loss statement, or complex accounting. With the simplified tax system, you only need one document - the Book of Income and Expenses. At the end of the year, summing up the tax period, a declaration of the established form is submitted. Quarterly reports related to advance payments have been cancelled. You just need to pay the advance payments on time.

However, refusal to conduct accounting may also have its negative aspects:

• The possibility of paying dividends to the founders of the enterprise is lost;
• If the right to use the simplified tax system is lost, the company will have to urgently restore all documentation related to the work of the accounting department.

According to the Tax Code of the Russian Federation, with a simplified taxation scheme, an individual entrepreneur is exempt from paying personal income tax; there is no need to pay tax on property used for production activities, also not paid. But the individual entrepreneur must pay all other taxes for which benefits do not apply.

At the same time, individual entrepreneurs who use the simplified tax system must maintain the previous procedure for conducting cash transactions and keep records of the accrual and payment of wages to workers. They are required to pay fixed amounts to the Pension, Medical and Social Insurance Funds (if they do not make any payments to individuals).

The simplified taxation system has its advantages:

1. Reducing the tax burden;
2. Taxes are paid within reasonable limits, which is important for a beginning entrepreneur.

Types of simplified tax system

Exist the following types USN:

1. A patent is a type of tax only for individual entrepreneurs.
   • A patent for the simplified tax system is issued for a specific type of activity.
   • When choosing a patent on the simplified tax system for the type of activity that falls under, the entrepreneur pays taxes only on the patent.
   • He does not need to submit a declaration on the type of activity for which the patent was issued.
   • A patent can be obtained for several types of activities at once.
   • When using a patent on the simplified tax system, an individual entrepreneur has the right to hire workers, but there should be no more than five of them according to the average number.
2. In 2009, a Russian law was introduced, according to which individual entrepreneurs who have switched to the simplified tax system may be subject to a differentiated tax amount ranging from 5 to 15%.
3. All types of income of private entrepreneurs and middle-class businessmen are subject to a 6% tax.
4. A tax of 5-15% is levied on the amount obtained when taking into account the full amount of income of the enterprise minus expenses.

How to correctly calculate the amount of tax 5-15% of income from which expenses have been deducted?

In order not to make a mistake when determining the amount subject to tax, you need to know that not all expenses of a private enterprise are taken into account, but only those that are taken into account in the Tax Code.

These include:

1. Costs of purchasing assets that are not involved in turnover:
   • Costs for the purchase of equipment when putting it into operation, if the loan debt has not yet been fully repaid.
   • Expenses for the acquisition of premises at the time of putting fixed assets into operation, even if 5% was paid during the period of general taxation.
   • Costs of purchasing non-residential premises in installments.
   • The costs of developing an Internet site as expenses for the acquisition of intangible assets.
2. Material support costs:
   • The cost of paying for all utilities: water supply, heat supply (heating), electricity supply, garbage removal, maintenance of the sewer system, etc.
   • Costs for the purchase of fuel, water and energy for production needs (in the case of obtaining electricity and heat from autonomous sources - own boiler houses and power plants).
   • Expenses for the purchase of raw materials and necessary materials for production needs.
   • Costs of paying for the delivery of raw materials and supplies.
   • Costs for the purchase of disinfection and sanitation products (soap, cleaning products, etc.).
   • Costs of purchasing other household supplies (rags, buckets, mops, toilet paper etc.).
   • Costs for purchasing workwear.
   • Costs of paying any type of rent.
3. Expenses of trade organizations.
4. Costs of paying for communication and Internet services.
5. Costs for updating accounting software.
6. Costs of maintaining official transport.

According to Art. 346.17, all income and expenses of an enterprise can be recognized as valid when using cash accounting.

Transition to a simplified taxation system

Chapter 26.2 of the Tax Code of the Russian Federation provides that the transition to the simplified tax system is voluntary. To take advantage of the simplified taxation system, you must submit an application (form No. 26.2-1) to the tax authorities according to the established form in two copies. They can be submitted simultaneously with a package of documents when registering an individual enterprise. The application form is universal. It includes:

• name of the private enterprise;
• the date when the transition to the simplified tax system was made;
• type of activity subject to tax;
• applicant's initials.

One of the copies should be returned to you with the appropriate mark from the tax office. A photocopy of this copy, after completing the registration procedure, must be submitted to the territorial tax authority along with a request for permission to use the simplified taxation system.

If your company falls under the simplified tax system, and you have not submitted an application along with documents for registration, this can be done within five working days. After you have submitted an application to switch to the simplified tax system, five days later you will receive a notification for permission to use the simplified tax system, which you must pick up.

If you do not meet the five-day deadline, you will be assigned UTII or. In this case, the transition to the simplified tax system will be possible only at the beginning of the next calendar year. In this case, you must go to the tax office and submit an application for the simplified tax system before November 30.

If for some reason an individual entrepreneur decides to return to common system payment of taxes, he will be able to do this only after the end of the tax period. In order to switch to the standard tax payment regime, you must submit an application to the tax office no later than January 15.

Who can use the simplified tax system

Art. 346.12 of the Tax Code of the Russian Federation states that the transition to the simplified tax system has a number of restrictions.

Income limit

1. To be able to switch to the simplified tax system, the income of an individual entrepreneur should not exceed 45 million rubles.
2. To ensure that the right to use the simplified tax system is not lost, income should not exceed 60 million rubles.

Limit on types of activities

Paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation states that the simplified taxation system cannot be applied:

1. To banking and insurance activities;
2. To the work of pension and investment funds;
3. Activities related to the securities market, pawnshops;
4. To persons engaged in all types of private legal activities (notaries, lawyers, legal consultants);
5. Individual enterprises that produce goods under excise stamps;
6. Enterprises engaged in the extraction of gas, oil and other valuable minerals;
7. Agricultural producers operating under the Unified Agricultural Tax scheme.

Limit on the average number of employees of an enterprise

The average number of employees should not exceed 100 people, and the residual value of fixed assets and intangible assets should not exceed the limit of 100 million rubles.

Individual entrepreneurs or organizations themselves must monitor how the conditions for applying the simplified tax system are observed. In case of violation of at least one point, the right to the simplified tax system is lost and a return to the general tax assessment system will be made, starting from the quarter in which the deficiencies were identified.

When choosing one or another simplified tax system, one must proceed from a real assessment of one’s own income and expenses. Thus, using the simplified tax system expenses and income scheme provides great benefits if the enterprise’s expenses exceed its income by at least 5-10%. If the costs wages, and, consequently, the deductions from them are quite large, then the income and expenses scheme of the simplified tax system will be profitable only at 80% of the costs.

Under the simplified taxation system, the calculation of tax on “income” includes reducing its amount by the amount of contributions paid to insurance funds - pension, social and medical. In this case, the amount of taxes can be reduced by 50%.

Reporting of the simplified taxation system

According to the chosen tax payment system, entrepreneurs and organizations must prepare simplified taxation system reports.

1. Under the first scheme – 6% income tax – the accounting department only records income.
2. Under the second scheme – from 5 to 15% of the reduced amount of income – both income and expenses for the reporting tax period are kept track of.

Deadlines for submitting reports under the simplified taxation system:

• To the Social Insurance Fund - before the 15th day of the month that follows the reporting period - it is submitted once a quarter.
• To the Pension Fund of Russia - before the 15th day of the second month following the reporting period - submitted once a quarter.
• The simplified taxation system declaration - before the 25th day of the month following the billing period - is submitted once a quarter.
• Until March 31, once a year, all individual entrepreneurs submit a simplified taxation system (STS) declaration.
• Information about the company’s employees is submitted to the tax office once a year before April 1st.
• Information on the average number of employees must be submitted once a year by January 20th.

The average headcount for the month is determined as follows:

• The number of people working daily is calculated (Saturdays and Sundays are taken from Friday). In this case, both those who are on vacation and those who are on sick leave must be taken into account. Then the total amount is determined, which must be divided by the number of days in the current month.
• When calculating the annual average number, we take average number for every month. The total number of employees is calculated, which must be divided by 12.

Taxes to the simplified tax system are paid quarterly:

• Until April 25th for the first quarter;
• Until July 25th – II quarter;
• Until October 25th - III quarter;
• until April 30 – for individual entrepreneurs for the fourth quarter;
• until March 31st – for organizations for the fourth quarter.

Rules for filling out the declaration

The simplified tax system declaration can be drawn up:

• Manually - for this, a special form is taken and filled out in accordance with all the rules of the Ministry of Finance of the Russian Federation.
• In automatic mode - through a special accounting service in a computer program.

If the tax according to the simplified tax system is calculated according to the 6% scheme on income, only five lines are filled out in the tax return:

Page 201 – tax rate is indicated (6%);

Page 210 – the amount of income received by the entrepreneur during the taxable period is entered with an increasing total;

Page 240 – the same value is indicated as in the previous line;

Page 260 – the accrued amount of single tax for the reporting period is recorded;

Page 280 – indicates the amount of tax deduction.

The remaining lines are marked with a dash.

The Tax Code provides for a reduction in tax payments by an amount equivalent to the costs of paying contributions to extra-budgetary insurance funds, compulsory medical, pension and social insurance, as well as the amount of payments for temporary disability certificates (up to 50%).

According to the second scheme - income minus expenses - 8 lines are filled out in the declaration:

Page 201 – tax rate (5-15%);

Page 210 – the amount of income is indicated;

Page 220 – the amount of expenses that are accepted for accounting is entered (increasingly);

Page 230 – the amount of loss is entered. The amount of loss remaining from paying taxes for previous periods can be transferred to the declaration for the current year. Such transfer is allowed for 10 years;

Page 240 – the amount of the tax base is entered, which is calculated according to the formula:

p. 240 = p. 210 – p. 220 – p. 230.

If the total value (p. 240) is zero or has a negative value, then a dash must be placed in line 240 of the declaration. This means that the company has no profit or is operating at a loss.

Page 250 – filled in only when the amount of expenses is greater than the amount of income. In other words, this line is for recording losses.

Page 260 – the amount of accrued tax is entered, which can be determined by the formula: line 260 = (line 240x line 201)/100

If the tax amount is not entered in line 240 (a dash), then a dash should also be placed in line 260.

Page 270 – it indicates minimum amount tax that the “simplified” must pay. Even if the taxpayer received only losses in the current year, he must still fill out line 270 and pay the minimum 1% tax on income received in the current calendar year.

simplified tax system in 2014

The simplified tax system is expected to change in 2014. First of all, they will affect the timing of filing applications for the transition to the simplified tax system, as well as taking into account exchange rate differences.

1. In 2014, the period for filing an application for the application of the simplified tax system for entrepreneurs and LLCs that are newly created is increasing from 5 days to 30. If during this time the tax authority is not provided with a notice of application of the simplified tax system, the right to it is lost for the current year.
2. In 2014, the deadline for submitting an application to switch from the general tax payment regime to the simplified tax system will be extended. Now this can be done until the new year. And one more innovation: registered LLCs and individual entrepreneurs must submit not an application, but a notification about the application of the simplified tax system.
3. Starting from 2014, the difference in exchange rates will not affect either the taxpayer’s income or his expenses, and, consequently, the tax rate will no longer depend on this.
4. It will be possible to reduce the tax on the amount of payments for sick leave carried out directly by the employer.

Every entrepreneur wants to get rid of the paperwork, pushing into the far corner thick folders with reports, declarations and other attributes with which tax accounting is associated. And it is possible. USN, or, as it is popularly called, “simplified”, reduces the tax burden to the maximum and allows you to save on fees. But this mode also has nuances, without knowing which you can end up costing a lot of money. Therefore, we will consider simplified taxation for individual entrepreneurs in detail, paying attention to Special attention taxes 2019.

What is simplified tax for individual entrepreneurs?

The special simplified tax system regime is aimed at the development of small businesses. The single tax on it is paid once, when the tax period (year) comes to an end. A declaration is submitted at the same time.

The regime has three reporting periods:

1. Quarter;
2. Half year;
3. A third of the year (9 months).

There is no need to report on them; it is enough to make an advance payment calculated by the businessman himself. That is, the simplified tax system really simplifies tax accounting, saving individual entrepreneurs from fussing with papers and communicating with tax inspectors. But this is not all the advantages.

Taxation of individual entrepreneurs on the simplified tax system with and without employees in 2019 replaces as many as 3 taxes:

1. For personal income faces;
2. For property, although with a number of exceptions;
3. For added value, also with a number of exceptions.

The simplified tax rate is also encouraging. If a businessman decides to tax his income - 6%, but if expenses are chosen as the base - 15%. And from these small amounts you can still subtract the amount of insurance premiums. It’s not for nothing that the simplified tax system stands for so attractively – a simplified taxation system. This decoding is 100% justified.

There are just a few shortcomings of the system:

• The simplified tax system is flexible, but still fragile. It is very easy to lose the right to be taxed under it. For example, if annual income unexpectedly exceeds 150 million.
• All monetary transactions must be carried out through the cash register.
• Not all expenses are eligible for tax reduction; you need to adhere to a special list.
• The same applies to property and social payments, the amount of duty cannot be reduced at their expense.

Changes 2019

In 2019 tax law has undergone a lot of changes regarding the simplified tax system. Therefore, let’s look at what the simplified taxation system (STS) is for individual entrepreneurs in 2019. More precisely, what innovations will a businessman engaged in entrepreneurship have to face:

• Limits have been increased. Now an individual entrepreneur can get rich without fear of losing the right to the simplified tax system. Eg, the new income limit is 120 million rubles compared to the previous hundred. And when switching to the mode, profit for 9 months. may reach 112 million.
• The minimum wage remained the same - 7.5 thousand. But only until July, from the first of which this figure will rise to 7.8 thousand rubles, which will also make doing business easier.
• Penalties equal to the maximum payment for filing debts are no longer imposed.
• Instead of regular cash registers, you will have to use online options. Through them, information about sales will go directly to the tax office, which should facilitate tax accounting.
• New BCCs for contributions have been introduced, and codes for deductions for children have also changed.
• The legislators decided to simplify one more point - the founder is not personally obligated to pay taxes; other persons can do this. For example, someone from the company's management.

Transition to simplified

No matter how attractive the simplified tax may be, the category of individual entrepreneur taxpayer on the simplified tax system is not available to everyone. The legislation imposes a number of requirements on individual entrepreneurs, and if you do not meet them, you will not be able to fall into this category.

Who can switch to the simplified tax system and who can’t:

Types of activities for the simplified tax system

The types of activities falling under the simplified tax system in 2019 for individual entrepreneurs are listed in the Tax Code of Russia. There are exceptions among them, so let's consider those that prohibited under the simplified tax system:

• Banks and even microfinance institutions;
• Private Pension Funds;
• Insurance companies;
• Investment funds;
• Pawnshops;
• Miners and sellers of rare minerals;
• Organizers of gambling;
• Manufacturers of excise goods;
• Private notaries, lawyers;
• Budgetary, government institutions;
• Persons who signed an agreement on the division of goods/products;
• And registered outside of Russia.

In other areas of activity, an individual entrepreneur can be included in the list of taxpayers under simplified taxation.

When to switch to simplified tax system

The transition to a simplified tax system is possible only with the onset of a new tax period., therefore the application should be submitted between October 1 and the end of December. But even here there is an exception - if an individual entrepreneur is just opening, an application for the simplified tax system is allowed to be submitted along with the rest of the papers for registering business activities.

Entrepreneurs who left the simplified system, no matter for what reason, cannot return to it earlier than 12 months after leaving.

2 types of simplified tax system – 6 and 15 percent

When switching to a simplified tax system, an individual entrepreneur will have to choose the regime under which his business will be taxed. Total modes 2:

• Income– only the company’s profits are taxed at a rate of 6%. The latter can be reduced to 1% by decision regional authorities. But only for certain areas of activity. Thus, the healthcare sector in Voronezh is taxed at a rate of 4%.
• Income-expenses– when calculating the tax, the expenses of the enterprise are taken into account. Rate – 15%. It can also be reduced to 5% by local authorities. Thus, a simplified taxation system of 6 percent for individual entrepreneurs (income-expenses) in 2019 is available in Kirov for residents of park areas. And at 10% for individual entrepreneurs employed scientific research in Moscow.

This is the flexibility of the regime; everyone can take as the basis for taxation the parameter that is beneficial to them.

If expenses reach 60%, and income - only 40%, the most relevant regime will be the income-expense simplified tax system.

What taxes do individual entrepreneurs need to pay on the simplified tax system of 6% with and without employees in 2019?

The list of fees payable on the simplified basis depends on the availability of employees. When they are not there, the entrepreneur pays exclusively for himself. If there is, then for them too. The procedure for deducting fees from tax is also different.

Contributions for individual entrepreneurs 6%: no employees

How much taxes should an individual entrepreneur pay under a simplified taxation system (simplified) without employees in 2019? Only 2 – contributions for yourself:

1. Fixed. To the pension fund - 19356.48 rubles. and to the Compulsory Medical Insurance Fund – 3796.85 rubles. These mandatory values ​​are not always stable, since they depend on the minimum wage, which changes from year to year.
2. With excess income. The entrepreneur must pay this fee only if the individual entrepreneur’s income on the simplified tax system of 6 percent exceeds 300 thousand. The amount of the fee is 1% of the difference between 300 thousand and income.

That is, the total income tax for individual entrepreneurs under the simplified tax system of 6% in 2019 without employees is 23,153.33 rubles plus 1% of the excess, if any.

Tax deductions for individual entrepreneurs using the simplified tax system without employees in 2019 can be made for the full amount of contributions. But it should be borne in mind that only those for which payment took place in the same period for which the tax is paid. 1% of the excess can also be deducted from the payment.

Example: IP Sidorov paid 100,000 contributions in the quarter along with 1% for excess income. The tax amounted to 300,000. Let's calculate the payment amount:

300000 – 100000 = 200000

Based on the calculations, the difference between the initial tax and the one calculated taking into account contributions is obvious. But you should remember: You can deduct only those fees that were paid in the taxable period. Therefore, it is better to deposit them quarterly.

Contributions for individual entrepreneurs 6% with employees

If the company employs employees, then the entrepreneur must pay contributions both for himself and for them. Fees for yourself are paid in the same way as in the previous version. But for employees you will have to pay completely different fees:

• If they work employment contract– 30% of deductions in their favor. These include salaries, rewards, and bonuses.
• According to the civil law act - 2.9% also of all funds accrued to it.

An entrepreneur has the right to reduce tax at the expense of paid contributions. Moreover, both for yourself and for the employees. True, there is a limitation - no more than 50% of the initial amount.

What taxes does an individual entrepreneur pay 15%

Taxation for individual entrepreneurs with the simplified tax system, income minus expenses in 2019, consists of the same fees as for the previously considered object. But it provides for the deduction of all contributions from tax without restrictions. That is, up to 100%. And the fees are not just taken away, but entered into the company’s expense column.

There are a few more nuances for the simplified tax system of 15 percent in 2019 for individual entrepreneurs:

• If expenses exceed income, then this loss can be taken into account in the new year by reducing the tax on it. Is it true maximum size such deduction should be less than 30%.
• If a company operates in debt (expenses exceed income), some portion of the tax will still have to be paid. The minimum transfer amount is 1% of profit.
• The minimum payment must be calculated constantly. If it is higher than the usual formula (Income - Ras.) x 15%, that is what should be paid. And the difference between standard and minimum payments should be taken into account in the column of the enterprise’s expenses in the next period.

USN income minus expenses in 2019: what is included in expenses (list for individual entrepreneurs)

Income and expenses are a relevant object of taxation for costly types of business. However, not for everyone, since not all the expenses of an individual entrepreneur can be deducted from the duty on a simplified basis. Plus, you need to constantly keep track of all the funds spent, which takes both time and effort.

What costs can be written off:

• for the purchase of fixed assets;
• for the production of fixed assets;
• for installation of fixed assets;
• to purchase exclusive rights;
• for the purchase of intangible assets;
• for the purchase of know-how.

Costs that can be written off:

• obtaining patents;
• repair of objects and facilities – own and rented;
• rent and other related costs;
• material costs;
• salary;
• all types of insurance costs.

The full list of expenses under the simplification regime can be found in the Tax Code in Art. 346.16.

When should an individual entrepreneur pay taxes under the simplified tax system in 2019?

The deadlines for paying taxes for individual entrepreneurs using the simplified tax system without employees in 2019 are presented in the table:

If the individual entrepreneur hired employees, one more date is added to these dates - 15th of every month. Employee contributions must be paid by this date.

Step-by-step instructions for beginners: how to pay taxes for individual entrepreneurs using the simplified tax system (USN) in 2019

To correctly pay the simplified tax system and save a considerable amount of money, it is not necessary to have great mathematical knowledge. Let's take a step-by-step look at how individual entrepreneurs pay their taxes using the simplified procedure in 2019.

Tax calculation: individual entrepreneur 6% with employees

IP "Konovalov" produces soft toys. The workshop employs 5 people, and the object chosen by Konovalov is income. The rate in his region is standard - six percent.

For the quarter, the profitability amounted to 90 thousand. And he made contributions for himself and colleagues in the amount of 30 thousand. And for six months of work - 550 thousand. He also made contributions in the amount of 30 thousand + separately 1% for income above the norm, equal to: (550 - 300) x 1% = 2.5 thousand. Let’s calculate the required simplified tax system payments that should be paid for these 2 periods:

1. Fee for the first period: 90000 x 6% = 5400. Minus fees: 5400 – 30000 = -24600 . But according to the law, the deduction for individual entrepreneurs with employees cannot exceed 50% of the tax, so we take half of the initially calculated amount for payment: 5400/2 = 2700 rub.
2. Fee for half a year: 550000 x 6% = 33000. Minus fees: 33000 – (30000 + 30000 + 5000) = -32000 . This is again less than half, which means that the following will be paid: 33000/2 = 16500 . If the first amount were more than half of the primary tax or equal to it, it would be this figure that would have to be paid, and not half.

Tax calculation: individual entrepreneur 6% without employees

IP "Sugar Pretzel" opened a small point for the production of confectionery products. He decided to work alone, without hiring hired workers, according to the simplified tax system of 6%. Income capital for the first 3 months amounted to 56,000, and contributions to insurance funds - 23,154. Interest for excess = (560000 – 300000) x 1% = 2600 RUR.

Advance payment = 560000 x 6% = 33000. And minus the costs of insurance needs and 1% = 33000 – 23154 – 2600 = 7246 rub.

How to calculate individual entrepreneur tax 15%

Example No. 1

IP "Dvoretsky" is focused on the sale of building materials to individuals. He performs all sales activities himself. Regime – income-expenses at fifteen percent. For the year, the business made a profit of 950,000 rubles, contributions for itself amounted to 30,000 plus 1% of the excess, which is equal to (950000 – 300000) x1% = 5000. In the enterprise expenses column the amount is 5000.

350000 x 15% = 52500. Minus company expenses: 52500 – 5000 = 47500 . But the businessman is aware that all insurance premiums can be included in expenses, so he took them away as well: 47500 – 30000 – 5000 = 12500 .

Thanks to his knowledge, the businessman managed to reduce the duty by no less than 4 times. If he hired a couple of sellers, then he would also deduct the fees for them from the simplified tax system.

Example No. 2

Individual Entrepreneur "Charodey" is engaged in finishing of premises at a simplified rate of 15%. He received 200,000 rubles. arrived. Expenses including costs and contributions amounted to 199,000.

Tax = 200000 – 199000 = 1000 rub., but minimal = 200000 x 1% = 2000. This means that the businessman must pay not 1, but 2 thousand rubles.

Accounting and reporting

There are many obvious advantages in this mode, but it does not free the businessman from maintaining accounting documents and submitting reports. Although the declaration is submitted once, there are other types of reports that must be submitted within the established time frame. There are penalties for delay, most of which depend on the tax. And this is a lot of money.

The table shows all the deadlines when you need to submit reports to the simplified tax system:

In addition to reporting, entrepreneurs are not exempt from accounting. True, it is simplified to the limit, the only book that needs to be filled out is KUDIR. It is necessary to conduct it. And it’s better not to be lazy, since the tax inspectorate may require you to present it at the end of any tax period.

Now you know how individual entrepreneurs can pay taxes using the simplified tax system (USNO) and keep tax records in 2019. From the description it is clear that accounting for individual entrepreneurs with employees is not so simple and requires more care when paying fees and submitting reports. But businessmen without staff can breathe freely. All accounting for them consists of a declaration, which is submitted to the Federal Tax Service and KUDIR.