The simplified tax system is the most popular tax regime among small and medium-sized businesses. It is characterized by ease of accounting and reporting. On "Simplified" a single tax is paid, replacing the payment of property tax, profit tax and VAT. The simplified tax system provides for 2 types of taxation, one of which you must choose:

  • simplified tax system “income” at a rate of 6%;
  • Simplified tax system “income minus expenses” at a rate of 15%.

Expert opinion

Andrey Leroux

More than 15 years of experience Specialization: contract law, criminal law, general theory law, banking law, civil procedure

New in 2019

The main regulatory innovation of 2019 regarding the simplified taxation system is the abolition of the tax return. The innovation applies to those individual entrepreneurs who use:

  • special tax regime “income”;
  • online cash registers. The abolition of the declaration is explained by the control of the Federal Tax Service over the activities of enterprises through the online cash register.

Enterprises operating on the “income minus expenses” regime are not exempt from filing a declaration.

Fixed payments

Fixed insurance premiums for individual entrepreneurs in 2019 are paid in the following amounts:

  • Pension Fund (PFR) – 29,354 rubles + 1% of income over 300 thousand rubles. The total amount of payment cannot exceed 234,000 rubles;
  • compulsory health insurance fund (MHIF) - 6884 rubles.

The following are NOT entitled to apply the simplified tax system:

  • organizations and individual entrepreneurs with more than 100 employees;
  • banks, insurers, non-state pension funds, investment funds, professional participants in the securities market, pawnshops, microfinance organizations;
  • organizations and individual entrepreneurs producing excisable goods (alcohol and tobacco products, gasoline, etc.);
  • organizations and individual entrepreneurs engaged in the extraction and sale of minerals, with the exception of commonly used ones (for example, peat, crushed stone, sand);
  • organizations involved in organizing and conducting gambling.

The procedure for switching to the simplified tax system

You can switch to this mode in two cases:

  • when registering an individual entrepreneur or LLC. Notice of transfer can be submitted simultaneously with registration documents. Either within 30 days from the date of registration of an individual entrepreneur or organization;
  • when switching from other taxation regimes: It is possible to switch from next year, having notified the tax office before December 31st. Or, in order not to wait for a long time, you can close the individual entrepreneur and immediately open it again by submitting a notification to the simplified tax system.

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

So, you have to make a choice of object of taxation, let's consider both cases.

INCOME

Everything is simple here. We multiply the entire amount of income that is recognized by the simplified tax system by 6%.

Tax = (income) * 6%. For example, all your income is 500,000 rubles, which means your tax will be only 30,000 rubles. (500,000 * 6 / 100)

INCOME minus EXPENSES

Tax = (income minus expenses) * 15%, where 15% is the regional rate (more about it below)

In connection with the introduction, the tax rate may be reduced to 0%, it all depends on your type of activity and the region of the Russian Federation.

Features of the simplified tax system

The point is that your expenses must be documented and confirmed. .

  • accounting of expenses must be properly maintained in the Income and Expense Accounting Book (KUDiR);
  • confirmation of the amount of expenses for payment for purchased goods (works, services) are, for example, cash receipts, payment documents, receipts, invoices, acts of completion of work and indications of services, concluded contracts, etc.;
  • Moreover, not all expenses can be taken into account, but which ones and in what order, see here “”.

It is worth remembering the regional rate:

  • depending on the region, it ranges from 5% to 15% (maybe even 0% for preferential categories), which can play an important role in the amount of tax and what type of simplified tax system you choose. It depends not so much on the region as a whole, but on the type of activity you will be engaged in, and on some other nuances;
  • You can find out the rate for your region at your local tax office;
  • Preliminary tax calculations will help to persuade you to choose one or another simplified tax system, although, of course, not everyone can “foresee” in advance what their income and expenses will be.

A simplified taxation system for LLCs is one of the taxation options for small companies, allowing them to reduce the tax burden and simplify accounting. Who has the right to apply the special regime? What restrictions are there? What are the features of the simplified tax system with the object of taxation “income” and “income minus expenses”? When can I switch to the simplified tax system? These and other features of the simplified tax system for LLCs are discussed in this article.

Which companies can use the simplified tax system?

The possibility of using a simplified taxation system is limited by a number of conditions:

  • average number The company’s personnel for the tax period should not exceed 100 people;
  • the share of participation in the LLC of other legal entities should not exceed 25%;
  • The LLC must not have branches or engage in any of the activities listed in paragraph 3 of Art. 346.12 Tax Code of the Russian Federation types of activities;
  • the residual value of fixed assets of the LLC should be no more than 150 million rubles;
  • the amount of income for 2018 should not exceed 150 million rubles if the LLC is already operating on the simplified tax system; if an organization plans to switch to a simplified system from 2019, then its income for 9 months of 2018 should not exceed 112.5 million rubles.

Read more about the restrictions for this special mode

How does LLC work in simplified form?

The simplified tax system can be applied either from the date of registration of the LLC in the current year, or from the beginning of any calendar year. You must notify the tax office of your intention to work on a simplified basis. In the first case - within 30 calendar days from the date of tax registration, in the second - no later than December 31 of the previous year. Violation of the deadline for submitting a notice of application of the simplified tax system will lead to the impossibility of its application (subclause 19, clause 3, article 346.12 of the Tax Code of the Russian Federation).

It will be possible to change the tax system only from the next calendar year. An exception will be the situation if in the current year the LLC goes beyond the limits established for the application of the simplified tax system.

Accounting and tax accounting under the simplified tax system is carried out using methods chosen by the LLC and set out in the accounting policy. Accounting methods are established by the law on accounting and current PBUs, and tax methods are established by Ch. 26.2 Tax Code of the Russian Federation. This inevitably leads to differences in the maintenance of the two types of accounting. When developing an accounting policy, LLC has the right to choose those accounting methods that will smooth out these differences.

An LLC using the simplified tax system can conduct accounting in the same way as under OSNO. However, due to the fact that firms using the simplified tax system are most often small businesses, they have the right to use simplified accounting methods:

  • full simplified accounting, similar to OSNO accounting, but allowing the non-application of some PBUs, the use of an abbreviated chart of accounts and simplified accounting registers;
  • abbreviated simplified accounting, limited to maintaining a ledger of facts economic activity, but using the method double entry operations in it;
  • simple simplified accounting - maintaining a book of accounting facts of economic activity without using the double entry method.

An LLC, which is a small business entity, must also choose the option of preparing financial statements - full or abbreviated.

Taxation options for simplified tax system

What to do if you need to change the object of taxation is described in the material “How to change the object of taxation under the simplified tax system” .

The tax period under the simplified tax system is a year, and the LLC submits tax reporting (declaration) once (per year) until March 31 of the year following the reporting year. At the same time, advance payments are accrued quarterly during the year, which are paid before the 25th day of the month following the reporting quarter.

The final tax calculation according to the declaration, which takes into account advance payments made, is made before March 31 of the year following the reporting year. Calculation of advance payments and filling out a declaration under the simplified tax system are carried out on the basis of data from the book of income and expenses, which serves as a tax register under the simplified tax system.

LLC taxation at a simplified rate of 15 percent

With the object “income minus expenses”, tax is calculated from the base, which is the difference between the income actually received and the expenses paid (documented and economically justified). At the same time, the list of expenses taken into account when calculating the tax base and the methods of accounting for them for tax purposes are strictly regulated (Articles 346.16 and 346.17 of the Tax Code of the Russian Federation).

The tax paid under the simplified tax system “income minus expenses” should not be less than 1% of the revenue received. Even if the results of work result in a loss, the company must pay this minimum tax. However, such a loss may be taken into account in future periods.

Features of simplified 6 percent for LLC

For the object “income”, a 6% rate is applied to the actual income received. Expenses are not taken into account when calculating tax; they are reflected in the book of income and expenses at the request of the taxpayer. With a simplified tax system of 6%, there are no restrictions on the minimum amount of tax, and if there is no revenue, no tax is paid.

The amount of tax calculated under the simplified tax system “income” can be reduced by the amounts actually paid in the reporting period of payments to funds, expenses for sick leave at the expense of the employer, trade tax, but not more than 50%.

Results

If a company meets the conditions for applying the simplified tax system, it can apply for a transition to this taxation system, indicating the object of taxation: “income minus expenses” or income. If the deadline for submitting a notice of transition to the simplified tax system is missed, the use of this system will not be possible. Tax rates are regulated by the laws of the constituent entities, but in any case they must be within the range of 5-15% for the object “income minus expenses” and 1-6% for the object “income”. Payers of the simplified tax system submit a declaration once a year and pay quarterly advance payments.

The use of the simplified tax system does not cancel the maintenance of accounting records and the presentation of financial statements for legal entities. In what form, complete or simplified, records will be kept and reporting will be presented, the LLC determines independently in its accounting policy.

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 maintain accounting records 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 a differentiated tax amount ranging from 5 to 15% can be applied to individual entrepreneurs who have switched to the simplified tax system.
  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 together 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, in five days you will receive a notification for permission to use the simplified tax system, which you must mandatory take.

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 the general tax payment system, he will be able to do this only after the end of the taxation 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.

You must monitor how the conditions for applying the simplified tax system are observed yourself. individual entrepreneurs or organization. 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, the average number for each month is taken. 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 cost of paying contributions to extra-budgetary insurance funds, compulsory medical, pension and social insurance, as well as by 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.

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 without fail, 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 usual 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 the amount paid in Pension Fund, as well as funds paid to medical and social funds according to 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

For rent financial statements 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 average number 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.

The simplified taxation system is a special system, a special taxation regime, the right to use which is not granted to all entrepreneurs. In this article we will tell you about the right to use the simplified tax system and help business managers decide on the possibility of using the simplified tax system in their activities.

Who has the right to apply the simplified tax system

All questions regarding simplified system taxation are regulated by Chapter 26.2 of the Tax Code Russian Federation. The simplified taxation system involves exempting the taxpayer from a number of tax payments:

Taxes from which taxpayers of the simplified tax system are exempt Explanation
Legal entities
Income taxException:
  • persons controlling foreign companies (clause 1.6 of Article 284 of the Tax Code of the Russian Federation);
  • operations with certain types of debt obligations (clause 4 of article 284 of the Tax Code of the Russian Federation)
Property taxException: real estate objects, the tax base of which is calculated based on the cadastral value
VATException:
  • import of goods;
Individuals (IP)
Personal income taxException:
  • income in the form of dividends (clause 3 of Article 284 of the Tax Code of the Russian Federation);
  • the cost of winnings and prizes in excess of 4,000 rubles;
  • interest on income on deposits in banks in the Russian Federation;
  • savings on interest when receiving borrowed funds in a portion that exceeds the amount of interest based on 2/3 of the Central Bank refinancing rate (in rubles) and 9% above the amount of interest (in foreign currency);
  • interest income on mortgage-backed bonds;
  • income from the use of funds in consumer cooperatives.
Property tax for individualsIn relation to property used for business activities.

Exception: real estate objects, the tax base of which is calculated based on the cadastral value
VATException: import of goods;

carrying out operations under a simple partnership agreement, investment partnership, property trust management agreement, concession agreement (Article 174.1 of the Tax Code of the Russian Federation)

The notice states:

  • selected object of taxation;
  • residual value of fixed assets;
  • the amount of income as of October 1 of the current year.

It should be noted that the entrepreneur submits not an application, but a notification to the tax authority, i.e. he independently takes full responsibility for the decision made.

You can submit a notification starting from October 1 and up to December 31, but you can start applying the simplified tax system only from January 1 of the following year. Newly created organizations wishing to apply the simplified tax system are required to notify the tax authorities within 30 days from the date of registration.

Example 1. Individual entrepreneur Profitable D.D. received a certificate of registration as a taxpayer on 03/10/2017. He will have to notify the tax authorities about the transition to the simplified tax system no later than 04/07/2017. The tax authorities, in turn, do not provide any notifications about the application of the simplified tax system by an organization or entrepreneur.

If confirmation is required decision taken about the transition to the “simplified” system, it is better to request an information letter, which will be provided by the Federal Tax Service without fail. It is possible to switch from a simplified taxation system to another only at the end of the tax period. Thus, an entrepreneur needs to make an informed decision before notifying the tax authorities about the transition to the simplified tax system.

Who does not have the right to apply the simplified tax system

The following organizations (individual entrepreneurs) do not have the right to apply the simplified taxation system (Article 346.12 of the Tax Code of the Russian Federation):

  • organizations with branches;
  • banks;
  • insurers;
  • non-state pension funds;
  • investment funds;
  • professional participants in the securities market;
  • pawnshops;
  • organizations engaged in the extraction and sale of mineral resources;
  • organizations engaged in the production of excisable goods;
  • organizations engaged in gambling activities;
  • notaries and lawyers conducting private activities;
  • organizations that have switched to agricultural tax;
  • organizations in which the share of participation of other organizations is more than 25%;
  • organizations with more than 100 employees;
  • organizations whose residual value of fixed assets exceeds 150 million rubles;
  • state and budgetary institutions;
  • organizations that have not notified the tax authorities about the transition of the simplified tax system by December 31 or no later than 30 calendar days after tax registration for newly created organizations;
  • microfinance organizations;
  • private employment agencies.

When can you lose the right to use the simplified tax system?

Entrepreneurs may lose the right to use the simplified tax system in cases where:

  • at the end of the tax period, income exceeded 150 million rubles;
  • the average number of employees exceeded 100 people;
  • the residual value of fixed assets amounted to more than 150 million rubles.

The taxpayer must notify the tax authorities of the loss of the right to use the simplified tax system within 15 days after the end of the reporting period (first quarter, half a year, nine months), i.e. must be reported on time:

  • until April 15;
  • until July 15;
  • until October 15.

In this case, the declaration must be submitted no later than the 25th day of the month following the reporting period, i.e.:

  • until April 25;
  • until July 25;
  • until October 25.

Example 2. LLC "ABV", conducting activities subject to the simplified tax system, ceased to exist on March 18, 2017. It is necessary to submit a declaration to the tax authority and pay the tax by April 25, 2017.

Who and under what conditions can apply the simplified tax system?

The taxpayer has the right to apply the simplified tax system, provided that the following requirements are met:

  • the rules for applying the simplified tax system specified in Article 346.12 in relation to the types of activities of the organization are not violated (the list is indicated in the section “Who does not have the right to apply the simplified tax system?” of this article);
  • the share of participation of third parties does not exceed 25%
  • the average number of employees is no more than 100 people per year;
  • the residual value of fixed assets as of January 1, 2017 does not exceed 150 million rubles;
  • the amount of income does not exceed 150 million rubles for 9 months from the beginning of the tax period.

Example 3. ABC LLC in the reporting period for the first quarter of 2017 indicates income equal to 152 million rubles. Thus, ABV LLC is obliged to begin conducting its activities in accordance with the 2nd quarter common system taxation. If ABC LLC does not voluntarily express a desire to change the taxation system, it will be forced to work in accordance with the general taxation system.

Criteria for a simplified taxation system

In order to make a decision to switch to a simplified taxation system, an entrepreneur needs to very clearly understand the criteria of the simplified tax system:

Deadlines for submitting reports and paying taxes under the simplified tax system

The calculation of tax under the simplified tax system is carried out incrementally from the previous one and is taken into account in advance payments; the final payment will be calculated in the tax return. The timing of advance payments does not depend on the status of the taxpayer ( entity or individual entrepreneur):

The deadline for submitting a tax return for the tax period and paying the finally calculated tax depends on the status of the taxpayer:

The tax return is submitted after the end of the tax period, i.e. next calendar year.

List of legislative acts regulating law

List of legislative acts:

Category “Questions and Answers”

Question No. 1. Our organization is quite large in the region in terms of the number of jobs. We meet all the criteria that allow us to apply the simplified tax system, but in the 1st quarter the average number of employees was 60 people, in the 2nd quarter 80 people, in the 3rd quarter 110 people. Does this mean that we should switch to a general taxation regime from the 4th quarter?

For the simplified taxation system, the reporting periods are as follows: first quarter, half a year, nine months. In accordance with these periods, you need to determine the average number of employees for nine months, which will be (60 + 80 + 110) / 3 = 83 people. Thus, the average number of employees for nine months was 83 people, which allows you to continue working on the simplified tax system.

Question No. 2. We are planning a transition to the simplified tax system, but one fact confuses us - does the cost of benches, lawns, etc. external improvement objects to limit the cost of fixed assets?

External improvement objects in accounting are accepted onto the organization's balance sheet as fixed assets, but they are not subject to depreciation in tax accounting. In this regard, when calculating the cost of fixed assets for the purpose of switching to the simplified tax system, external improvement objects are not taken into account.

Question No. 3. Should we take into account external part-time workers when calculating the average number of employees?

When calculating the average number of employees, you are obliged not only to take into account external part-time workers, but also employees with whom your organization has entered into civil contracts for the period of work. Thus, the average number of employees in an organization will consist of:

  • full-time employees;
  • external part-time workers;
  • employees hired for the period of performing a certain type of work.