The simplified taxation system (USN, simplified taxation system, simplified taxation system) is one of six taxation regimes that can be used in the territory of the Russian Federation. The simplified tax system refers to the so-called special tax regimes, which provide for a reduced tax rate and a simplified procedure for maintaining tax and accounting records.
What is the simplified tax system
The simplified tax system is a special taxation regime voluntarily applied in Russia by both legal entities and individual entrepreneurs. A feature of this taxation system (hereinafter referred to as n/a) is simplified tax and accounting, as well as the replacement of basic taxes traditional system n/a one - united.
Pros
- Possibility of taking into account paid insurance premiums when calculating payments according to the simplified tax system.
At the same time, on the simplified tax system, contributions paid in earlier quarters can be taken into account when calculating the advance, since advance payments and tax are considered as a cumulative total from the beginning of the year. You can take it into account on UTII insurance premiums, paid only in the quarter for which the tax is calculated, and in the patent system n/o contributions are not taken into account at all when calculating the cost of the patent.
- Application throughout the Russian Federation, in relation to practically all types of activities;
Just like the general regime, the simplified tax regime is applied to all types of activities of the taxpayer, and not to individual ones, such as imputation or patent. Also, the use of the simplified tax system is not limited territorially, unlike UTII, which is prohibited for use in a number of regions (for example, in Moscow) and PSN, which is also not established in all regions and not for all types of activities.
- Payment of an advance or tax is carried out based on the availability of a taxable base (income or the difference between income and expenses);
Tax is paid on actual profit and, accordingly, if there is no income at all, then there is no need to pay tax, unlike UTII, where tax is paid on imputed income or a patent, which is also acquired on the basis of imputed and not actual income.
- Possibility of applying tax holidays for first-time registered individual entrepreneurs for certain types of activities;
Simplified people, as well as individual entrepreneurs on a patent, can use tax holidays in the first two years after registration in relation to certain types of activities. For entrepreneurs under the imputation and traditional regime, such benefits for taxpayers are not provided.
- Submission of reports once a year;
Unlike the general and imputed regime, where reporting is submitted once a quarter or month (VAT, income tax UTII), a simplified declaration must be submitted once a year. But, on a patent, reporting is not submitted at all.
- The rate for an N/O facility can be significantly (down to zero) reduced by regional authorities;
Regional authorities can reduce the rate on the “income” object from 6% to 1%, and the rate on the “income minus expenses” object from 15% to 5%. On imputation, the rate can also be reduced, but only to 7.5%.
- The amount of tax is not indexed by coefficients, and therefore its size depends only on the income and expenses of the taxpayer.
On UTII and PSN, deflator coefficients for calculating tax change annually, and therefore their size changes every year, although not significantly.
Cons
Simplification has significantly fewer disadvantages than other modes, but they still exist:
- Employee and income limits
Simplified mode, like any special mode, loses common system in the employee limit and the income limit allowing the application this mode.
Simplified taxation system (STS) in 2019
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The taxation system is chosen even before registering an individual entrepreneur. Simplified taxes (STS) in 2019 for individual entrepreneurs are the most feasible and profitable. This system got its name due to the minimum reporting and payments - one single declaration at the end of the year and a single tax fee paid quarterly. Simplified legislation exempts individual entrepreneurs from paying VAT, personal income tax and property tax. From January 1, all payments - taxes and mandatory insurance contributions - are paid to the Federal Tax Service.
Restrictions on the use of the simplified tax system for individual entrepreneurs in 2019
Not all individual entrepreneurs are subject to the simplified tax, but only those that satisfy the following conditions.
- Staff of no more than 100 employees.
- Annual income up to 60 million rubles.
- Availability of commercial real estate worth no more than 100 million rubles.
From the moment the above limits are exceeded, the individual entrepreneur is obliged to switch to OSN. In accordance with paragraph 5 of Art. 346.5 and paragraph 5 of Art. 346.13 of the Tax Code of the Russian Federation, he is obliged to notify about this tax office at the place of registration within 15 days after the expiration of the tax period in which the limit was exceeded.
Entrepreneurs involved in the gambling business, mining and processing of minerals, and production of excisable goods do not fall under the simplified tax system. The application of the special regime does not apply to insurance and banking structures, organizations with branches, funds, pawnshops, notary and law firms, individual entrepreneurs on the Unified Agricultural Tax.
Simplified tax options for individual entrepreneurs
There are two types of simplified tax system for individual entrepreneurs: 6% of income and 15% of income minus expenses.
simplified tax system 6 percent
A rate of 6% applies to total income from entrepreneurial activity. The simplified rate of 6 percent is beneficial for individual entrepreneurs providing services - materials are not written off, there is no purchase and sale of goods.
Since 2016, regions have been given the right to reduce the general 6 percent rate to 1%. It is fixed by local law. If this is not accepted, then the tax is calculated according to general rules, based on a rate of 6%.
simplified tax system 15 percent
For entrepreneurs whose activities involve regular costs for its implementation, the second option is more profitable - individual entrepreneur income minus expenses. The tax base is taken into account the amount of income reduced by the amount of expenses. From it 15% is paid to the budget. This option is preferable to manufacturing and trading companies that regularly purchase materials and goods for processing and sale.
Local law may provide a preferential rate of 5%. If there is none, then the general 15% applies.
Which simplified tax system option should an individual entrepreneur choose in 2019?
It can be difficult for beginning entrepreneurs to decide on the tax base option. The amount of tax payable will be equal in both cases if expenses are exactly 60% of income.
- The simplified tax system of 6% of income is beneficial in cases where the amount of expenses is less than 60% of income.
- The simplified tax system of 15% of “income-expenses” is beneficial if the share of expenses exceeds the 60% barrier.
Only documented amounts are taken into account as income and expenses. Expenses are confirmed by payment and shipping documents specifically for individual entrepreneurs, and not for individuals. A complete list of expenses that can be taken into account to reduce the tax base is given in Art. 346.16 Tax Code of the Russian Federation.
How and when to pay the simplified tax system
The calculation and payment of the simplified tax system for individual entrepreneurs in 2019 is carried out according to the advance system. Payments are calculated based on quarterly results on an accrual basis.
- Until April 25 – for the first quarter.
- Until July 25 – for the first half of the year.
- Until October 25 – for the previous 9 months.
- Until April 30 - for the previous year (until April 30, 2019, the simplified tax system for 2018 is paid)
For violation of the above deadlines, a penalty is provided in the amount of 1/300 of the Central Bank rate for each day of delay plus a fine of 20% of the unpaid amount.
Simplified tax calculation for individual entrepreneurs
To calculate how much individual entrepreneur tax to pay at the simplified 6% rate, take the entire gross income (all funds received on the account and/or cash desk) for the reporting period, for example the 1st quarter, and multiply it by a rate of six percent. This is the amount of tax payable.
In the case of the “income minus expenses” object, the same gross income is taken into account. Documented and economically justified expenses are deducted from it. For example, if a batch of goods is purchased for resale, then only the costs of goods sold during the same period can be used as expenses. That is, if a ton of milk is purchased, and half is sold, then expenses can only be written off for this half.
The influence of insurance premiums on the amount of the simplified tax system payable
Timely payment of mandatory insurance premiums allows you to reduce taxes payable under the simplified tax system.
- STS 6% of income. The single tax itself (the amount calculated for payment) is reduced.
- STS 15% of “income-expenses”. The tax base is reduced (insurance premiums are included in the amount of expenses).
In the first case, a tax reduction is possible by no more than 50% for individual entrepreneurs with hired employees and by 100% for an entrepreneur without employees.
For an individual entrepreneur working for himself, the 6 percent tax is calculated as follows:
Gross income for the tax period (for example, the 1st quarter) X 6% - paid insurance premiums for the same period (the amount of fixed insurance premiums of individual entrepreneurs for themselves for the quarter is 6,997.50 rubles in 2019).
90,000 rub. x 6% - 6,997.50 rub. = 5,400 – 6,997.50 = 0.
If you exceed the annual income limit of RUB 300,000. Individual entrepreneurs pay additional insurance premiums in the amount of 1% of the amount exceeding the limit. This additional payment is taken into account when repaying the last payment under the simplified tax system (until April 30).
How to report to a tax individual entrepreneur using a simplified method?
The simplified tax system provides for a minimum of reporting.
For individual entrepreneurs without employees
- Declaration under the simplified tax system - until May 2, 2019. for 2018. More information about the procedure for preparing and submitting a declaration -;
- The “1-Entrepreneur” form is provided to Rosstat upon its request (they send a notification and the form itself by mail).
For individual entrepreneurs with employees
To the tax office:
- Declaration under the simplified tax system until May 2, 2019 for 2018;
- (until January 20);
- Calculation of insurance premiums (for the 1st quarter - until May 2; then until July 31 and October 30, respectively);
- 6-NDFL (until April 3 for the previous year, quarterly: until May 2, July 31, October 31);
- 2-NDFL (until April 3 for the previous year).
- SZV-M - monthly until the 15th of the next month.
- Report on contributions for employees for injuries - until April 20, July 20 and October 20 on paper or until April 25, July 25 and October 25 electronically.
For individual entrepreneurs in simplified form without employees reporting is minimal. When forming a staff, regardless of its size - 2 people or 99 - reporting is submitted virtually the same as for the OSN. The more employees there are, the more labor-intensive reporting is considered to be.
Reporting methods
You can submit reports in person, immediately receiving a confirmation of delivery, but at the same time lose time on the road and in line. Another option is to send reports to the tax office and funds by registered mail with a list of attachments. Notification in this case is mandatory. It allows you to record the date of delivery of the item, which is very important when sending reports from last days term. Electronic document management is not available to everyone. For businessmen with no big income It is impractical to install special programs and maintain them.
What are the benefits of taxes under the simplified tax system in 2019 for individual entrepreneurs?
The choice in favor of the special tax regime of the simplified tax system is justified for the following reasons.
- Minimum documentation. Regular reports throughout the year are submitted only for employees - calculations for insurance premiums, injuries, personal income tax. A small staff and a stable salary in the form of a fixed salary allow them to be formed quickly and promptly sent to the tax office and the Social Insurance Fund.
- At the end of the year there is only one declaration. To compile it, it is necessary to regularly record income (at a rate of 6 percent), scrupulously and correctly reflect expenses (at a rate of 15%). Keeping a book of income and expenses is mandatory and helps to fill out the declaration quickly and without errors.
- When working on 6% of income, an individual entrepreneur with employees can only keep records of wages and salary taxes. The remaining tax registers for expenses are optional.
- By certain species activities, a preferential rate of insurance premiums for employees is provided (20% instead of 30%).
- An individual entrepreneur has the right to change the object of taxation from “income” to “income minus expenses” by promptly notifying the tax office. This is possible if the nature of the activity falling under the simplified tax system changes.
- In most regions of the Russian Federation, preferential rates of the simplified tax system, established by local laws, apply, which provides significant savings.
- Possibility of tax reduction on the amount of insurance premiums paid (up to 100% for individual entrepreneurs without employees). Individual entrepreneurs with employees can reduce tax to 50% using the simplified tax system of 6% and take into account 50% of paid insurance premiums to reduce the tax base according to the simplified tax system of 15%.
- An entrepreneur newly registered with the simplified tax system is subject to a two-year tax holiday at a 0% rate.
- Combination of simplified tax system and UTII or simplified tax system and PSN. This is done to minimize the tax burden. Some of the company’s activities are subject to simplified taxes, and some fall under UTII or a patent.
An already working entrepreneur has the right to switch to the simplified tax system only from the beginning of the calendar year. To do this, you must notify the tax office no later than December of the previous year about your desire to use the simplified tax system starting next year. Newly registered individual entrepreneurs have the right to immediately submit an application to switch to a simplified system.
STS, or simplified taxation system, is a special tax regime for small businesses, which is designed to make the life of entrepreneurs and organizations easier, reduce the tax burden and the number of reports. And it really simplifies it, otherwise this mode would not be so popular.
If you don’t want to bother with VAT, pay less taxes and submit a minimum of reports, this mode is for you. In addition to VAT, organizations using the simplified tax system do not pay income and property taxes, and entrepreneurs do not pay personal income tax. There are some exceptions where the exemption from these taxes does not apply, their full list can be found in Article 346.11 of the Tax Code of the Russian Federation. In particular, VAT will still have to be paid when importing goods, and property tax in cases where it is valued at cadastral value.
This special regime does not exempt from other taxes; they are paid in the general manner if there is an object of taxation.
Simplification does not exempt you from the need to maintain accounting records when it comes to organizations. True, they are small businesses, so they can conduct accounting in a simplified form and submit abbreviated reporting.
The simplified taxation system rate depends on the selected taxation object. There are two types of simplification:
1. STS “Income”. Tax is paid on all income regardless of expenses incurred. The rate is 6%.
2. STS “Income minus expenses”. Only the difference between income and expenses incurred is taxable. Rate 15%
An individual entrepreneur or LLC decides which of these types to choose independently and indicates this in the application when switching to a special regime. It is believed that the second option is beneficial when costs exceed 60% of total revenue, but in any case, you need to calculate everything before making a decision.
In some regions local authorities establish a reduced tax percentage for certain types activities.
Who can apply the simplified tax system?
Existing or newly registered enterprises or individual entrepreneurs, if they meet the conditions of Article 346.12 of the Tax Code of the Russian Federation:
1. Revenue for 9 months of last year was less than 112.5 million rubles.
2. There are no more than 100 employees on staff.
3. The residual value of fixed assets does not reach 150 million rubles.
Paragraph 3 of the same article of the Code lists those for whom the simplification cannot be applied even if these requirements are met. These are banks, insurers, notaries, etc. Also, organizations with branches and those enterprises in which more than a quarter of the share in authorized capital owned by other companies.
When and how individual entrepreneurs and LLCs switch to the simplified tax system
If an entrepreneur or company is just registering, they can immediately switch to this regime by submitting a notification to the tax office. You can immediately attach it to registration documents, but by law this is given 30 days from the date of registration with the tax authority. If you do not meet the deadline within 30 days, then until the end of the year you will have to work on the general taxation system with all the ensuing responsibilities.
By the way, you can prepare a package of documents for registration of an individual entrepreneur or LLC for free in the service. You just need to enter your data, and the service will generate documents on current forms in accordance with the legislation of the Russian Federation.
Individual entrepreneurs or LLCs that are already operating cannot begin to apply the simplified system within a year; the transition is possible only on January 1. The procedure is the same - through notification to the tax office. It must be sent before December 31 and indicate the selected object of taxation, details, revenue for 9 months, and the residual value of fixed assets.
The notification can be issued in any form or in the recommended form 26.2-1. It is not necessary to take it personally to the tax office; you can send it by mail with a list of the contents and a notification of receipt.
There is no need to wait for permission from the tax authorities to use the simplified tax system; the transition to this regime is of a notification nature.
Cons of the simplified tax system
There are not so many of them, because the mode is really convenient and profitable, but we will still voice the nuances that for some may be significant:
1. Due to the fact that simplifiers do not pay VAT, organizations on OSNO do not always agree to work with them, because in this case they will not have VAT to deduct.
2. It will not be possible to include all expenses in expenses, even if they are justified, but only those that are on the closed list in Article 346.16 of the Tax Code.
3. The right to the simplified tax system is automatically lost if during the year the revenue exceeds 150 million rubles, the residual value of fixed assets exceeds 150 million rubles. or average number exceeds 100. Then, from the beginning of the quarter in which the excess occurred, you will have to restore accounting as under OSNO, fill out the appropriate reports and pay taxes.
Reporting and payments under the simplified system in 2018
One declaration per year is submitted according to the KND form 1152017, approved by Order of the Federal Tax Service of Russia No. MMV-7-3/99 dated February 26, 2016.
For organizations, the deadline is until March 31 after the end of the reporting year, for individual entrepreneurs - until April 30.
All simplifiers must conduct KUDiR. On the simplified tax system “Income minus expenses”, both income and expenses supported by documents are entered into it. If applicable USN 6%, then expenses do not need to be taken into account.
The tax is paid quarterly in advance payments - until April 25, July 25, October 25. Organizations make the final payment by March 31, entrepreneurs by April 30.
It is convenient to keep records on the simplified tax system using the service. Any entrepreneur who has never encountered accounting before can handle this. The tax is calculated automatically and the declaration is filled out using step-by-step wizard in a few clicks. Additional features, such as integration with banks and expert consultations, will save you time and protect you from mistakes. Try it - the test version is free.
Hello! In this article we will talk about the limits that allow you to apply the simplified tax system from 2018.
Today you will learn:
- What are the limits for entrepreneurs on;
- Which profit items are classified as “simplified” income;
- In what cases is the right to use the simplified tax system lost;
- How to switch from simplified tax system to OSN.
simplified tax system and benefits for business
It is beneficial to use the simplified tax system for management, and therefore this is widespread among and. It has several advantages that set it apart from other taxation methods.
Before you start using the simplified tax system, you have the right to choose one of two tax rates:
- 6% if your activities contain income items and minimize expenses (in in this case the entrepreneur pays only 6% of the profit);
- 15% if the company has both income and expenses (first the difference between the profits and expenses received for the year is calculated, and then 15% is deducted from the amount received - this is the tax payable).
These rates can be differentiated in different regions and reduced to a minimum of 1% for some types of activities.
Business owners using the simplified tax system pay only one tax instead of:
- (for founders of organizations);
- (although there are exceptions. For example, if you enter into a transaction with non-residents, you are still required to pay VAT).
On the simplified tax system it’s enough simplified system reporting: paying a single tax makes reporting easier.
There are also the following features for companies using the simplified tax system:
- You can transfer the payment of insurance premiums, transport tax and other expenses to expenses (for the simplified tax system with a tax rate of 15%);
- The simplified tax system does not limit a company from having a representative office.
What are the restrictions on working with the simplified tax system?
There are plenty of advantages to working with the simplified tax system. To prevent this tax collection system from developing into the only one used by taxpayers and from becoming the subject of various frauds, the state has developed special limits.
They limit activities on the simplified tax system according to different indicators. If these indicators are outside the norm, then you do not have the right to apply the simplified tax system.
Such limits include:
- The residual value of those fixed assets that are on the balance sheet of the enterprise cannot exceed 150,000,000 rubles;
- To switch to the simplified tax system from the new year (in 2019), your income for 9 months of current activity should not exceed 121,000,000 rubles;
- In order not to lose the opportunity to practice the simplified tax system in 2018, your total annual income cannot exceed 150,000,000 rubles.
As you can see, the limits, compared to 2017, remained the same, which will allow more entrepreneurs to remain on the simplified tax system.
However, the deflator coefficient in 2018 was also changed, as in previous years, amounting to 1.481. It is a special index that annually increases the possible income under the simplified tax system and the income for switching to the simplified tax system.
For example, in 2016 the index rate was 1.329. This means that the amount of approved income for 2016 increased from 60,000,000 rubles to 1.329*60000000 = 79,740,000 rubles. And the amount for switching to the simplified tax system increased from 45,000,000 rubles to 1.329 * 45,000,000 = 59,805,000 rubles.
In 2017, the deflator stopped changing. Restrictions on its use have been introduced for the next three years, until 2020. This means that the approved income limit will not be indexed, and its value will remain unchanged for three years.
It is important to take into account that restrictions on joining the ranks of the “simplified” are associated not only with the company’s income. If your company employs more than 100 people, you will not be able to apply the simplified tax system even if you comply with the amount of income.
Income limit
There is a limit of 150,000,000 rubles, which applies to the annual income of an individual entrepreneur or company. This means that exceeding this mark by at least a ruble during a quarter, half a year or at the end of the year excludes you from the ranks of the “simplified”.
If the income exceeds 150,000,000 rubles, then you move to the quarter in which the large income was received.
It also happens that the entrepreneur did not notice how the amount of income exceeded the approved amount. This should not be allowed. Check your income every three months so as not to miss the moment of leaving the simplified tax system.
If you, having lost your right to the simplified tax system, did not notify the tax office about this, then get ready to pay the following fines:
- 200 rub. for failure to provide notification that you no longer apply the simplified tax system (Article 126 of the Tax Code);
- 5% of the tax amount recorded according to the declaration on OSNO. Penalties will be accrued from the first day following the month established for submitting the declaration (Article 119 of the Tax Code);
- 1000 rub. for failure to submit a declaration.
There will be no penalties for the unpaid amount of tax; the tax office will only charge you a penalty for late payment.
If you notice that your income is becoming “critical”, that is, approaching the threshold of 150,000,000 rubles, and you do not want to switch to the simplified tax system, there are several ways to stay on the simplified tax system.
You can:
- Prevent revenue from flowing in last quarter or accept only those funds that will not exceed the revenue limit (if you know in advance what transactions your company will have with counterparties, try to transfer the profit on them to the next year);
- Draw up a loan agreement(if you have shipped products to the buyer, then you can receive money from him as a loan repayment. That is, you issue a conditional loan to your business partner, which he pays for the supply. Loans are not counted as income on the simplified tax system, and therefore the amount of profit will not increase the limit turnover by income);
- Draw up a commission agreement(for services performed in favor of your counterparty, you can take a commission as an intermediary. Commissions under such an agreement are also not taken into account in the company’s income).
If you want to switch to the simplified tax system from another taxation system, then your income for the previous three quarters should not exceed 121,000,000 rubles. Let us repeat that this rule is only relevant for LLCs.
Is your income less? Then the simplified tax system will definitely suit you. In this case, go to new way You will be able to pay taxes no earlier than next year. You will not be able to use this right in the current reporting period.
The activities of the simplified tax system do not provide for a limit on expenses. The only exception is the types of expenses themselves, which are classified as such according to the law.
What income can be taken into account under the simplified tax system?
Any commercial activity implies the receipt of amounts of income. However, not every profit can be taken into account as income.
Tax legislation classifies the following amounts as income:
- From sales (revenue in monetary terms, which is received from the sale of your own products or the sale of property rights of the company (for example, you found a buyer for equipment or a plot of land. In this case, payment can even be made in kind));
- Non-operating:
- income from the activities of the previous reporting period that you have discovered now;
— purchase and sale of foreign currency (both positive and negative price differences are taken into account);
- amounts received from;
— income from deposits, securities;
— property rights that you acquired free of charge;
— profit from owning shares in other organizations; - Income from the simplified tax system must be taken into account in the KUDiR at the time the funds are received at or to the company’s cash desk.
At the same time, there are company incomes that are not taken into account when calculating the limit on the simplified tax system.
They include:
- Collateral property;
- Contributions to ;
- Contributions to compensation funds;
- Foreign (provided that they are spent within one year);
- The difference formed during the revaluation of shares;
- Compensation from insurance companies or by court order to the injured party;
- Fines paid to the organization;
- Some from which income tax is written off;
- Winnings (for individual entrepreneurs);
- And others, indicated in articles 224, 251 and 284 of the Tax Code of the Russian Federation.
We take into account the cost of fixed assets
The simplified tax system is suitable only for those individual entrepreneurs and organizations whose residual value of fixed assets does not exceed 150,000,000 rubles. This value is calculated according to accounting standards.
The fixed asset limit should be monitored not only by those organizations that are on the simplified tax system, but also by those that plan to switch to this system taxation. The latter needs to calculate the price of assets as of December 31 of the year preceding the transition to the simplified tax system.
If the OS value limit is exceeded, this will become an obstacle to the application of the simplified tax system.
When the residual value exceeds the established limit of 150,000,000 rubles, the organization is obliged to switch to OSN from the quarter in which the increase in asset value occurred.
The Ministry of Finance does not oblige individual entrepreneurs to keep records of the residual value of fixed assets. However, as soon as an entrepreneur switches to the simplified tax system, the need to calculate the price of assets is assigned to him by law.
Loss of the right to apply the simplified tax system
From the moment the entrepreneur’s income exceeds the mark of 150,000,000 rubles in the current period (for a quarter, half a year or 9 months), the transition to OSN is mandatory.
As soon as the limit has been increased, organizations and individual entrepreneurs switch to OSN from the beginning of the quarter in which the total income exceeded 150,000,000 rubles. To understand whether you meet the limit or not, you will need to calculate your income from the first day of the reporting year.
Let's take an example of the moment an organization loses its right to the simplified tax system.
The company's income for the year was:
| Month | Amount, rubles |
| January | 5 500 000 |
| February | 7 300 000 |
| March | 2 100 000 |
| April | 4 800 000 |
| May | 17 400 000 |
| June | 10 200 000 |
| July | 9 900 000 |
| August | 31 500 000 |
| September | 7 800 000 |
| October | 18 600 000 |
| November | 32 900 000 |
| December | 23 000 000 |
Amount of income for the year, including the last quarter = 162,400,000 rubles.
The legislator established that those enterprises whose income did not exceed 150,000,000 rubles can remain on the simplified tax system. In our example, the company's total income exceeded this mark. This means that starting from 01/01/2019, the organization is obliged to switch to the OSN and calculate the tax differently.
Let's switch to OSNO
Legislative norms oblige those who switched to OSNO to inform about this tax authorities within 15 days after the end of the reporting period. Once the transition has taken place, the taxpayer is required to pay all applicable taxes, just like newly registered companies.
If an organization or individual entrepreneur, when switching to OSNO, overlooked the payment of monthly payments, this is not a reason for fines from the tax authorities. As a punishment, penalties will follow in the amount of unpaid tax.
Cashier limits for “simplified”
For every entrepreneur and company on the simplified tax system, there is a legal requirement for cash. It is expressed in the fact that the business owner is obliged to set a cash limit, which is expressed in the maximum possible amount of cash balance at the end of the day.
There is no need to inform banking organizations about excess funds. You have to calculate it yourself given value and stick to it on a daily basis.
Calculated cash limit as follows:
It is necessary to sum up all revenue for any period, but not more than 92 days. The resulting amount must be divided by the number of days in the billing period. Multiply the resulting value by the number of days during which the money is held at the cash desk before being deposited at the bank (usually no more than 7 days). The amount that you calculated is the limit on your cash register.
The settlement scheme must be drawn up in the form of internal documents (order or regulation). It must be followed throughout the operation of the company.
If an organization has separate divisions, then the calculated limit should be the same for all. The exception is those units that transfer cash directly to the bank, bypassing the head office.
Chapter 26.2 of the Tax Code of the Russian Federation. Simplified taxation system (USN or “simplified tax system”)
The single tax under the simplified tax system is paid by companies and entrepreneurs who voluntarily switched to the “simplified system”. For the object of taxation “income” the rate is 6%. For the object of taxation “income minus expenses” the rate is 15%. This material, which is part of the “Tax Code “for Dummies”” series, is dedicated to Chapter 26.2 of the Tax Code of the Russian Federation “Simplified Taxation System”. This article provides an accessible, simple description of the procedure for calculating and paying a single “simplified” tax, the objects of taxation and tax rates, as well as the deadlines for submitting reports. Please note: articles in this series only provide general idea about taxes; For practical activities it is necessary to refer to the primary source - the Tax Code Russian Federation
Who can apply the simplified tax system
Russian organizations and individual entrepreneurs who have voluntarily chosen the simplified tax system and who have the right to apply this system. Companies and entrepreneurs who have not expressed a desire to switch to “simplified taxation” use other taxation systems by default. In other words, the transition to paying a single “simplified” tax cannot be forced.
What taxes do not need to be paid when applying the simplified tax system?
In general, organizations that have switched to the “simplified system” are exempt from property tax. Individual entrepreneurs— from personal income tax and property tax for individuals. In addition, both do not pay value added tax (except for VAT on imports). Other taxes and fees must be paid in accordance with the general procedure. Thus, “simplified” workers must make payments for compulsory insurance from employees’ salaries, withhold and transfer personal income tax, etc.
However, from general rules there are exceptions. So, from January 1, 2015, some “simplified” residents need to pay property tax. From this date, the exemption from payment of this tax does not apply to real estate for which the property tax base is determined as cadastral value. Such property may include, for example, retail and office real estate under clause 1 of Art. 378.2 of the Tax Code of the Russian Federation, clause 3 of Art. 346.11 Tax Code of the Russian Federation().
Where does the “simplified” system apply?
Throughout the Russian Federation without any regional or local restrictions. The rules for switching to the simplified tax system and returning to other taxation systems are the same for everyone Russian organizations and entrepreneurs regardless of location.
Who is not entitled to switch to the simplified tax system?
Organizations that have opened branches, banks, insurers, budgetary institutions, pawnshops, investment and non-state pension funds, microfinance organizations, as well as a number of other companies.
In addition, “simplified taxation” is prohibited for companies and entrepreneurs that produce excisable goods, extract and sell minerals, operate in the gambling business, or have switched to paying a single agricultural tax.
Limitations on the number of employees, the cost of fixed assets and shares in the authorized capital
Does not have the right to switch to a simplified system of organization and individual entrepreneurs if the average number of employees exceeds 100 people. The ban on the transition also applies to companies and entrepreneurs whose residual value of fixed assets exceeds 150 million rubles.
In addition, in the general case, the simplified tax system cannot be applied to enterprises if the share of participation in them of others legal entities more than 25 percent.
How to switch to simplified tax system
Organizations that do not fall into the above categories can switch to the simplified tax system if their income for the period from January to September did not exceed 112.5 million rubles. If this condition is met, you must submit a notification to the tax office no later than December 31, and from January of the next year you can apply the “simplified tax regime”. After 2019, the specified limit will need to be multiplied by a deflator coefficient.
Entrepreneurs who do not fall into the above categories can switch to the simplified tax system, regardless of the amount of income for the current year. To do this, they need to submit a notification to the tax office no later than December 31, and from January next year, individual entrepreneurs will have the opportunity to apply a simplified taxation system.
Newly created enterprises and newly registered individual entrepreneurs have the right to apply a simplified system from the date of registration with the tax office. To do this, you must submit a notification no later than 30 calendar days from the date of tax registration.
Organizations and individual entrepreneurs that have ceased to be UTII taxpayers can switch to the “simplified tax” system from the beginning of the month in which their obligation to pay a single “imputed” tax was terminated. To do this, you must submit a notification no later than 30 calendar days from the date of termination of the obligation to pay UTII.
Violation of the deadlines for filing an application for the use of the simplified tax system deprives the company or entrepreneur of the right to use the simplified system.
How long do you need to use the “simplified”
A taxpayer who has switched to the simplified tax system must apply it until the end of the tax period, that is, until December 31 of the current year inclusive. Until this time, you cannot voluntarily refuse the simplified tax system. Change system by at will is possible only from January 1 of the next year, which must be notified in writing to the tax office.
Early transition from the simplified system is possible only in cases where a company or entrepreneur has lost the right to the simplified system within a year. Then the refusal of this system is mandatory, that is, it does not depend on the desire of the taxpayer. This happens when income for a quarter, half a year, nine months or a year exceeds 150 million rubles (after 2019, this value will need to be multiplied by a deflator coefficient). Also, the right to the simplified tax system is lost when the criteria for the number of employees, the cost of fixed assets or the share in the authorized capital are no longer met. In addition, the right to a “simplified tax” is lost if an organization falls into a “forbidden” category in the middle of the year (for example, opens a branch or begins to produce excisable goods).
The termination of the application of the “simplified tax” occurs from the beginning of the quarter in which the right to it was lost. This means that an enterprise or individual entrepreneur, starting from the first day of such a quarter, must recalculate taxes using a different system. Penalties and fines are not charged in this case. In addition, if the right to a simplified system is lost, the taxpayer must notify the tax office in writing of the transition to a different taxation system within 15 calendar days after the end of the relevant period: quarter, half-year, nine months or year.
If the taxpayer ceases to engage in activities for which he applied the simplified system, then within 15 days he must notify his inspectorate about this.
Objects “STS income” and “STS income minus expenses”. Tax rates
A taxpayer who has switched to a simplified system must choose one of two objects of taxation. Essentially, these are two ways of calculating a single tax. The first object is income. Those who choose it sum up their income for a certain period and multiply by 6 percent. The resulting figure is the value of the single “simplified” tax. The second object of taxation is income reduced by the amount of expenses (“income minus expenses”). Here, the tax amount is calculated as the difference between income and expenses, multiplied by 15 percent.
The Tax Code of the Russian Federation gives regions the right to set a reduced tax rate depending on the category of taxpayer. A rate reduction can be entered both for the “income” object and for the “income minus expenses” object. You can find out what preferential rates are accepted in your region by contacting your tax office.
You need to select an object of taxation before switching to the simplified tax system. Next, the selected object is applied throughout the entire calendar year. Then, starting from January 1 of the following year, you can change the object, having previously notified your tax office no later than December 31. Thus, you can move from one object to another no more than once a year. There is an exception: the parties to the agreement on joint activities or property trust management agreements are deprived of the right to choose, they can only apply the object “income minus expenses”.
How to account for income and expenses
Taxable income under the simplified tax system is revenue from the main type of activity (sales income), as well as amounts received from other types of activities, for example, from leasing property (non-operating income). The list of expenses is strictly limited. It includes all popular cost items, in particular, wages, cost and repair of fixed assets, purchase of goods for further sale, and so on. But at the same time, the list does not include such an item as “other expenses”. Therefore, tax authorities are strict during audits and cancel any expenses that are not directly mentioned in the list. All income and expenses should be recorded in a special book, the form of which is approved by the Ministry of Finance.
With a simplified system, . In other words, income is generally recognized when money is received in the current account or cash register, and expenses are recognized when the organization or individual entrepreneur repays the obligation to the supplier.
How to calculate a single “simplified” tax
It is necessary to determine the tax base (that is, the amount of income, or the difference between income and expenses) and multiply it by the appropriate tax rate. The tax base is calculated on an accrual basis from the beginning of the tax period, which corresponds to one calendar year. In other words, the base is determined during the period from January 1 to December 31 of the current year, then the calculation of the tax base begins from scratch.
Taxpayers who have chosen the “income minus expenses” object must compare the resulting single tax amount with the so-called minimum tax. The latter is equal to one percent of income. If the single tax, calculated in the usual way, turns out to be less than the minimum, then the minimum tax must be transferred to the budget. In subsequent tax periods, the difference between the minimum and “regular” taxes can be taken into account as expenses. In addition, those for whom the object is “income minus expenses” can carry forward losses to the future.
When to transfer money to the budget
No later than the 25th day of the month following the reporting period (quarter, half-year and nine months), you must transfer to the budget advance payment. It is equal to the tax base for the reporting period multiplied by the corresponding rate, minus advance payments for previous periods.
At the end of the tax period, it is necessary to transfer the total amount of a single “simplified” tax to the budget, and different payment deadlines are established for organizations and entrepreneurs. Thus, enterprises must transfer money no later than March 31 of the next year, and individual entrepreneurs must transfer money no later than April 30 of the next year. When transferring the final tax amount, all advance payments made during the year should be taken into account.
In addition, taxpayers who have chosen the “income” object reduce advance payments and the final amount of tax on compulsory pension and health insurance contributions, contributions for compulsory insurance in case of temporary disability and in connection with maternity, for voluntary insurance in case of temporary disability of employees, and also for payments sick leave workers. However, the advance payment or the final tax amount cannot be reduced by more than 50 percent. In addition to this, from January 1, 2015, it was possible to reduce the tax by the full amount of the trade tax paid.
How to report under the simplified tax system
You need to report on a single “simplified” tax once a year. Companies must submit a declaration under the simplified tax system no later than March 31, and entrepreneurs no later than April 30 of the year following the expired tax period. Reporting on the results of the quarter, half a year and nine months is not provided.
Taxpayers who have lost the right to simplified tax treatment must submit a declaration no later than the 25th of the next month.
Companies and individual entrepreneurs that have ceased to engage in activities falling under the simplified tax regime must submit a declaration no later than the 25th of the next month.
Combining the simplified tax system with imputation or the patent system
The taxpayer has the right to charge an “imputed” tax for some types of activities, and a single tax according to the simplified tax system for others. It is also possible that an entrepreneur applies the “simplified tax system” for some types of activity, and a patent taxation system for others.
In this case, it is necessary to keep separate records of income and expenses related to each of the special regimes. If this is not possible, then costs should be distributed in proportion to income from activities falling under different systems taxation.