Taxation for individual entrepreneurs is simplified. Simplified taxation system (STS)

21.10.2019

Correctly calculating the 6% simplified tax system tax is not difficult. It is important to make advance payments on time and wisely reduce the amount payable by the amount of insurance premiums. In this article we will show how individual entrepreneurs and LLCs can make the correct calculation for paying taxes.

Advance payments

The simplified version presupposes one rule: during the year, an entrepreneur or organization must make a kind of “prepayment of tax” - advance payments once a quarter. This is done before the 25th of the month following the reporting period:

For the 1st quarter - until April 25.
For the 1st half of the year - until July 25.
9 months before October 25th.

Then, at the end of the year, the remaining tax is calculated and paid. It is paid no later than the deadline established for filing a simplified tax return:

For individual entrepreneurs - until April 30.
For LLCs - until March 31.

Sanctions for non-payment of advances and taxes

What happens if a business manager ignores the quarterly “prepayment of tax” and pays the entire amount at the end of the calendar year? In the absence of advance payments, the tax office may charge penalties for each day of delay (use ours to calculate their amount). And if taxes are not paid at the end of the year, the regulatory authority has the right to fine the organization or entrepreneur. The fine may be 20% of non-payment. But if a company or individual entrepreneur came to their senses and paid the tax before officials discovered the non-payment, then only penalties will be charged.

Tax calculation simplified tax system 6%

Tax calculation is done using the formula:

Tax amount = Income * 6%

Attention! Since 2016, regions have the right to differentiate the tax rate under the simplified tax system “Income” from 1 to 6%. Check the current rate for your type of activity in your region.

As Income, we consider all cash and non-cash income of an individual entrepreneur or organization for the tax period of interest to us.

The tax amount can be reduced by subtracting from it insurance premiums, which were paid into funds for employees (and for themselves - in the case of individual entrepreneurs), as well as sick leave benefits, which were paid to employees at the expense of the employer, and a trading tax. Important clarification: this only happens if contributions have already been paid in the tax period for which we are calculating the tax.

LLCs and individual entrepreneurs with employees can reduce the tax amount by no more than 50%.
An individual entrepreneur without employees, who pays insurance premiums only for himself, can reduce the tax on the entire amount of insurance premiums without restrictions. If the annual income of an individual entrepreneur exceeds 300 thousand rubles, and he pays additional contributions in the amount of 1% on income exceeding 300 thousand rubles, then the entrepreneur can reduce the tax by this amount of additional contributions (after they have been paid).

An example of calculating an advance payment for Romashka LLC for the 1st quarter using the simplified tax system of 6%

Income from retail sales of goods from January to the end of March amounted to 300,000 rubles.
Income from the sale of goods to organizations by bank transfer amounted to 120,000 rubles.
In total, income for the 1st quarter amounted to 420,000 rubles.

Calculation of advance payment for 1st quarter:
420,000 * 6% = 25,200 rubles.

Romashka LLC has 3 employees, each of them receives a salary of 40,000 rubles.
40,000 * 3 = 120,000 rubles.
The organization transferred contributions to the funds in the amount of 30% of this amount:
120,000 * 30% = 36,000 rubles monthly, i.e. 36,000 * 3 = 108,000 rubles per quarter.

We see that the amount of contributions is greater than the advance payment, but the organization can reduce the “prepayment of tax” by only 50%, that is, the amount payable will be:
25,200 * 50% = 12,600 rubles.

Thus, Romashka LLC must pay an advance payment of 12,600 rubles by April 25.

Income, which becomes the basis for calculating tax under the simplified tax system of 6%, is taken into account on an accrual basis: they are summed up not within each quarter, but from the beginning of the year. When we calculate the amount of income for half a year, 9 months or for calendar year, we summarize all income for this period. Then, from the calculated amount, we subtract the insurance premiums, hospital and trade fees paid since the beginning of the year, and then reduce the resulting amount by the amount of advance payments that were paid in previous periods.

An example of calculating an advance payment for an individual entrepreneur A.V. Petrov for the 1st half of the year on the simplified tax system 6%

Income from the sale of goods at retail from January to the end of June amounted to 220,000 rubles (of which 100,000 rubles for the 1st quarter).

Calculation of advance payment for the 1st half of the year:
220,000 * 6% = 13,200 rubles.

We may reduce this amount by the amount of insurance premiums paid.

IP Petrov has no employees, he pays insurance premiums for himself, and in the first quarter he paid 4,000 rubles, and in the second quarter 5,000 rubles. An individual entrepreneur can reduce the amount of tax by the entire amount of insurance premiums, without restrictions.

The advance payment in the 1st quarter was:
100,000 * 6% - 4,000 (contributions) = 2,000 rubles.

Then advance payment for the 1st half of the year will be:
13,200 - 2,000 - 4,000 - 5,000 = 2,200 rubles.

Along with general regime taxation, the legislation provides for special tax regimes. These special regimes provide taxpayers with easier ways to calculate and pay taxes, submit tax reporting. One of the most popular special regimes is the simplified taxation system (STS, simplified taxation system or simplified taxation system). Simplification in the Tax Code in 2017 is devoted to Chapter. 26.2. USN. What is it in simple words, and what are the features of this tax regime, we'll tell you in our consultation.

Who can apply the simplified tax system

Not all organizations and individual entrepreneurs can use the simplified tax system. They do not have the right to apply the simplification in 2017, in particular:

organizations with branches;
pawnshops;
organizations and individual entrepreneurs that produce excisable goods;
organizers gambling;
organizations in which the share of participation of other organizations is more than 25% (except for deposits public organizations disabled people under certain conditions);
organizations and individual entrepreneurs whose average number of employees exceeds 100 people;
organizations whose residual value of depreciable fixed assets exceeds 150 million rubles.

A complete list of persons who are given in paragraph 3 of Art. 346.12 Tax Code of the Russian Federation.

What taxes does the simplified tax system replace?

The use of a simplified form of taxation for an LLC generally exempts it from paying income tax, property tax and VAT. Individual entrepreneurs do not pay personal income tax on their business income, as well as property tax on business real estate and VAT. At the same time, simplifiers pay contributions to off-budget funds. Organizations using the simplified tax system can be recognized as income tax, pay, and in some cases also. A simplified individual entrepreneur must also perform the duties of a tax agent (clause 5 of Article 346.11 of the Tax Code of the Russian Federation). For example, if he hires employees, then from their remuneration in the manner prescribed by Chapter. 23 Tax Code of the Russian Federation. It is also important to separate the entrepreneurial activities of an individual entrepreneur and his activities as an ordinary citizen. For example, the entrepreneurial income of an individual entrepreneur using the simplified tax system is not subject to personal income tax, but the income of an individual not related to entrepreneurial activities is subject to personal income tax in the usual manner. An entrepreneur pays property tax, transport and land taxes as an ordinary individual upon notifications from the Federal Tax Service. In addition, entrepreneurs and organizations pay on a simplified system (clause 3 of Article 346.11 of the Tax Code of the Russian Federation). This is the simplified taxation system.

The main tax for organizations and individual entrepreneurs on the simplified tax system is the “simplified” tax itself.

simplified tax system in 2017

The maximum income under the simplified tax system for organizations and individual entrepreneurs in 2017 should not exceed 150 million rubles. (clause 4 of article 346.13 of the Tax Code of the Russian Federation). Otherwise, the right to use the system taxation simplified tax system gets lost.

At the end of each reporting (quarter) and tax (year) period in 2017, the payer using the simplified tax system must compare his income with the maximum income.

To do this, you need to add up your income from sales (Article 249 of the Tax Code of the Russian Federation) and non-operating income (Article 250 of the Tax Code of the Russian Federation), recognized using the “cash” method and reflected in the Book of Income and Expenses.

At the same time, if in previous years the organization paid income tax and used the accrual method, then it is necessary to add the amounts to the amount of its income for the current year cash, which were received before the transition to the simplified tax system, but the contracts for which prepayment was received were executed only in the current year.

A simplified tax payer whose income limit was exceeded in 2017 ceases to be a simplified tax payer from the 1st day of the quarter in which this excess was allowed. He proceeds to pay taxes under the OSN or UTII, if the operating conditions allow the use of this special regime. At the same time, to switch to UTII it is necessary to submit to tax office Application (approved by Order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/941@) within five working days from the date of the start of the imputed activity. If the excess becomes known later than five days after the end of the quarter, then before submitting the Application, the organization or individual entrepreneur becomes a taxpayer for the OSN.

How to calculate tax

The simplified tax is defined as the product of the tax rate.

Under the simplified tax system, the tax base is monetary terms.

If the object of taxation, then the tax base according to the simplified tax system in in this case there will be a monetary expression of income reduced by the amount of expenses (clause 2 of Article 346.18 of the Tax Code of the Russian Federation).

The composition of the expenses that the simplifier has the right to take into account in this special regime is given in Art. 346.16 Tax Code of the Russian Federation. This list is closed.

Important feature recognition of income and expenses under the simplified tax system is the fact that the “cash” method is used. The “cash” method of accounting for the income of a simplifier means that his income is recognized on the date of receipt of funds and other property or repayment of debt in another way (clause 1 of Article 346.17 of the Tax Code of the Russian Federation). Accordingly, expenses are recognized after their actual payment (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

Simplified betting

With simplified tax system interest rates taxes also depend on (Article 346.20 of the Tax Code of the Russian Federation) and are different for the simplified tax system “income” and the simplified tax system “income minus expenses”:

The rates shown above are maximum rates. According to the laws of the constituent entities of the Russian Federation, the simplified tax system rates for “income” and “income minus expenses”:

When paying the minimum tax, a simplifier can reduce this amount by advance payments under the simplified tax system already transferred in the current year based on the results of the reporting periods.

BCC under simplified tax system

Payers of the simplified tax system quarterly calculate and transfer to the budget advance tax payments no later than the 25th day of the month following the quarter, as well as tax for the year no later than March 31 (for organizations) and April 30 (for individual entrepreneurs). When transferring tax, the payment slip must indicate the budget classification code (BCC) of the tax according to the simplified tax system.

The BCC for the simplified tax system can be found in the Instructions on the procedure for applying the budget classification of the Russian Federation (Order of the Ministry of Finance dated July 1, 2013 No. 65n). Thus, for the simplified tax system with the taxable object “income”, the total BCC for 2017 is 182 1 05 01011 01 0000 110.

However, when paying to the budget, it is necessary to indicate a specific BCC of the simplified tax system, depending on whether the tax itself, a tax penalty or a fine according to the simplified tax system are paid. Thus, the KBK simplified tax system “6 percent” in 2017 is as follows:

At the same time, the KBK simplified tax system “income” in 2017 for individual entrepreneurs and organizations is the same.

If the simplifier chose income reduced by the amount of expenses as an object of taxation, then the KBK simplified tax system “income minus expenses” for individual entrepreneurs and organizations in 2017 is as follows:

Since 2017, a simplified person has been paying the minimum tax under the simplified tax system at a rate of 1% of his income at the same BCC as the regular tax under the simplified tax system “income minus expenses.”

Tax return under the simplified tax system

The deadline for submitting a simplified tax return for organizations is no later than March 31 of the following year. For individual entrepreneurs, this period is extended: the declaration for the year must be submitted no later than April 30 of the following year (clause 1 of Article 346.23 of the Tax Code of the Russian Federation). Moreover, if the last day for submitting the declaration falls on a weekend, the deadline is moved to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). Yes, for individual entrepreneurs tax return according to the simplified tax system for 2016 can be submitted no later than 05/02/2017.

Upon termination of activities USN organization and individual entrepreneurs, within 15 working days after the date of termination, submit a notification about this to their tax office indicating the date of termination of activities (clause 8 of Article 346.13 of the Tax Code of the Russian Federation). In this case, the declaration to the simplified tax system is submitted no later than the 25th day of the next month (clause 2 of article 346.23 of the Tax Code of the Russian Federation).

If, during the period of application of the simplified tax system, the simplified tax no longer satisfies the conditions for applying this special regime, a tax return under the simplified tax system is submitted no later than the 25th day of the month following the quarter in which the right to apply the simplified tax was lost.

How accounting and tax accounting is carried out using the simplified tax system

An organization undergoing a simplified procedure is required to maintain accounting records. A simplified entrepreneur himself decides whether to keep records or not, because he has no such obligation (Article 6 of the Federal Law of December 6, 2011 No. 402-FZ).

LLC on the simplified tax system maintains accounting records in a general manner in accordance with Federal Law dated December 6, 2011 No. 402-FZ, Accounting Regulations (PBU) and other legal acts.

Let us recall that simplified tax accounting is carried out in the Book of Accounting for Income and Expenses of Organizations and Individual Entrepreneurs Applying the Simplified Taxation System (KUDiR) (Order of the Ministry of Finance dated October 22, 2012 No. 135n), using the “cash” method.

This is the fundamental difference between the approach to accounting and tax accounting under the simplified tax system. After all, according to general rule facts in accounting economic activity organizations must be reflected in the reporting period in which they occurred, regardless of the receipt or payment of funds (the “accrual” method).

Those simplifiers who are classified as and are not required to undergo a mandatory audit can use simplified methods of accounting.

By using simplified accounting, an LLC can bring accounting and tax accounting closer together, because the simplified procedure makes it possible to use the “cash” method in accounting business transactions. Features of accounting using the “cash” method can be found in the Standard Recommendations for organizing accounting for small businesses (Order of the Ministry of Finance of the Russian Federation dated December 21, 1998 No. 64n).

The simplified annual financial statements consist of a balance sheet, a statement of financial results and appendices to them (statement of changes in capital, cash flow statement, report on the intended use of funds) (Clause 1, Article 14 of Federal Law No. 402 dated 06.12.2011 -FZ).

Those organizations and individual entrepreneurs using the simplified tax system that use simplified accounting methods can also prepare simplified financial statements. This means that the balance sheet, financial performance report, and report on the intended use of funds include indicators only for groups of items (without detailing indicators for items), and in the appendices to balance sheet, a report on financial results, a report on the intended use of funds, only the most important information, in the opinion of a simplifier, is provided (

Good afternoon, dear individual entrepreneurs!

Every year, a lot of questions arise on the topic of tax deduction of insurance premiums of individual entrepreneurs from the tax under the simplified tax system for individual entrepreneurs on the simplified tax system of 6% (“income”) without employees. Questions are constantly asked about how to correctly calculate tax according to the simplified tax system, how to correctly make a tax deduction, and so on and so on...

The flow of questions never stops =)

In this article we will look at several examples and calculate on a calculator so that all this is clear. And, I hope, I will immediately answer most of your questions.

To begin with, I would like to note that it is better to make mandatory contributions to compulsory pension and health insurance quarterly.

Yes, I know that these fees can be paid at once, for the whole year (they often do this). But the vast majority of individual entrepreneurs prefer to make these payments quarterly in order to evenly distribute the burden of individual entrepreneur payments throughout the year. The vast majority of programs for individual entrepreneurs on the simplified tax system offer to pay insurance premiums “for yourself” quarterly. Also, if you have an individual entrepreneur’s bank account, I also strongly recommend paying contributions “for yourself” quarterly, and only from the individual entrepreneur’s bank account.

You can read about how much and when you need to pay contributions for compulsory insurance “for yourself” in 2018 in this article:

Before moving on to specific examples, I will make a small clarification. In order not to write a long wording every time “mandatory contributions to pension and health insurance of individual entrepreneurs,” I will write “mandatory contributions” or simply “contributions for myself.” But what is meant is the mandatory contributions of individual entrepreneurs for pension and health insurance “for themselves.”

So, let’s consider a specific example for an individual entrepreneur on the simplified tax system of 6% without employees

For example, an individual entrepreneur has a simplified tax system of simplified taxation system of 6% and he works WITHOUT employees. It is important that without employees, since for individual entrepreneurs with employees the algorithm for deductions is different.

The individual entrepreneur has been working for the first year, he has no debts on reporting, taxes and contributions for previous years. Individual entrepreneurs paid mandatory insurance premiums “for themselves” for the first quarter of 2018 UNTIL March 31, 2018.

This is important, because if you pay these contributions AFTER March 31, 2018, then the advance payment under the simplified tax system for the first quarter of 2018 CANNOT be reduced. But below, in the examples, the situation for those who were late is considered... Read and consider carefully.

Let the income of our individual entrepreneur from the example for the first quarter of 2018 amount to 400,000 rubles.

But first, let me remind you that mandatory contributions to pension and health insurance “for yourself” for individual entrepreneurs in 2018 are the following amounts:

Contributions to the Pension Fund “for yourself” (for pension insurance): 26,545 rubles
Contributions to the FFOMS “for yourself” (for health insurance): 5,840 rubles
Total for 2018 = 32,385 rubles
Also, don’t forget about 1% of the amount exceeding 300,000 rubles of annual income (more on this below)

If these mandatory contributions are made quarterly, then the numbers above must be divided into four quarters:

Contributions to the Pension Fund: 26545: 4 = 6636.25 rubles
Contributions to the FFOMS: 5840: 4 = 1460 rubles
Total for the quarter: 8096.25 rubles

So let's go back to our example

The individual entrepreneur received an income of 400,000 rubles for the first quarter. And before March 31, 2018, he paid mandatory contributions for the first quarter of 2018 in the amount of:

Contributions to the Pension Fund: 26545: 4 = 6636.25 rubles
Contributions to the FFOMS: 5840: 4 = 1460 rubles
Total for the quarter: 8096.25 rubles

What will be the advance payment under the simplified tax system for the first quarter of 2018?

We calculate the advance according to the simplified tax system: 400,000 * 6% = 24,000 rubles

From these 24,000, our individual entrepreneur has the right to make a tax deduction for the amount of paid mandatory contributions to pension and health insurance for the first quarter:

24 000 – 6636,25 – 1460 = RUB 15,903 75 kopecks.

That is, we have made a so-called tax deduction from the advance payment under the simplified tax system and with a clear conscience we are reducing its size.

But please note that this scheme only applies if contributions to compulsory pension and health insurance have been made strictly BEFORE March 31 of the current year. Of course, this rule also applies for the following quarters, only the deadlines for paying mandatory contributions will be different (see below).

What happens if I pay mandatory contributions to pension and health insurance after March 31?

You will NOT be able to make a tax deduction from the advance payment under the simplified tax system for the first quarter. That’s why I’m writing that the contribution must be made in advance, BEFORE the end of the quarter. But this does not mean that this amount, as they say, will “burn out.”

Where and how should I pay?

You can pay from an individual entrepreneur’s account or in cash using a receipt at Sberbank. The receipts and payment orders themselves can be generated in an accounting program (for example, in 1C or in popular online accounting for individual entrepreneurs). Therefore, I will not dwell on this issue in detail, since everyone keeps records in different programs and services.

Just remember that starting from January 1, 2017, these contributions must be paid not to the Pension Fund and the Federal Compulsory Medical Insurance Fund, as was the case in past years, but to the Federal Tax Service. Thus, under no circumstances use details from old payments and receipts for previous years. And in general, do not use old templates when paying taxes and contributions, as the KBK and the details of the Federal Tax Service may change...

And one more important point:

Please note that if you have an individual entrepreneur account with a bank, it is strongly recommended that you pay contributions (and taxes) only from it. The fact is that banks, starting in 2017, have been controlling this issue too. And if you have a bank account for an individual entrepreneur, then be sure to pay all taxes and contributions only from the individual entrepreneur’s account, and not in cash.

What if mandatory contributions are greater than the quarterly advance payment under the simplified tax system?

Indeed, such situations often occur.

For example, the advance payment under the simplified tax system for the first quarter amounted to 1,000 rubles, and the amount of mandatory contributions amounted to 8,096.25 rubles. Since the advance payment under the simplified tax system for the first quarter is less than the contributions, you don’t have to pay anything. According to the simplified tax system, of course.

1000 - 8096.25 = –7096.25 (The value is negative, we do not pay an advance according to the simplified tax system).

And what? Will these 7096.25.5 rubles “burn out”?

No, they won't burn. They will carry over to the next quarter for deduction. You need to understand what we consider the cumulative total for 3, 6, 9 and 12 months.

For example, how will we calculate the deduction in the second quarter if the situation turned out that in the first quarter mandatory contributions were more than the advance payment under the simplified tax system?

1st quarter of 2018

Income 16,660 rubles;
The individual entrepreneur paid mandatory contributions in the amount of 8096.25 rubles for the first quarter;
16660*6% =999.6 rubles, which is less than 8096.25 rubles. This means that our individual entrepreneur does not pay the advance according to the simplified tax system.

2nd quarter 2018

Income 300,000 rubles;
The individual entrepreneur paid mandatory contributions in the amount of 8096.25 rubles for the second quarter;
(16660+300,000)*6% =18,999.6 rubles; (we sum up the revenue from individual entrepreneurs for two quarters and calculate 6% of this amount)
Let's sum up the mandatory contributions for the first and second quarters: 8096.25 + 8096.25 = 16192.5 rubles.
We make a deduction: 18,999.6 - 16192.5 = 2807.1 rubles. you need to pay an advance according to the simplified tax system based on the results of the first half of 2018.

I hope I didn't confuse you =)

In general, I recommend that you do not calculate all this manually, but buy a good accounting program for individual entrepreneurs. Now there are a lot of solutions for such problems. How programs for regular computer, and online services. All this is calculated automatically in the programs.

Let's consider another example for an individual entrepreneur on the simplified tax system of 6% without employees

First quarter of 2018

The entrepreneur received an income of 60,000 rubles in the first quarter.

Second quarter of 2018

Income 300,000 rubles

How to calculate an advance payment according to the simplified tax system for the first half of 2018?

Let’s sum up all income for the six months: 60,000 +300,000 = 360,000
We calculate 6% of this amount: 360,000 * 6% = 21,600
From this number we subtract the mandatory contributions that the individual entrepreneur paid for six months. And we subtract the advance payment according to the simplified tax system, which the entrepreneur paid in the first quarter:

21,600 - 16192.5 - 3600 = 1807.5 rubles must be paid based on the results of the first two quarters (more precisely, for six months)

We calculate similarly for 9 months of 2018. I think that the scheme is clear, and you will need it to control accounting programs that calculate all this automatically. But, of course, you need to understand what algorithm is used to make the calculations.

And one more example.

Let's calculate the advance payment under the simplified tax system for 9 months of 2018

In order not to complicate the calculations, let's continue the example discussed above:

First quarter of 2018

The entrepreneur had an income of 60,000 rubles in the first quarter.
I did NOT make contributions to compulsory insurance “for myself.”
But I paid an advance payment under the simplified tax system of 60,000 * 6% = 3,600 rubles.

Second quarter of 2018

Income 300,000 rubles
I paid mandatory contributions “for myself” immediately for the first and second quarters of 2018 in the amount of 16,192.5 rubles (must be paid strictly before June 30!)
I paid an advance payment under the simplified tax system in the amount of 1807.5 rubles (we just calculated this value when we calculated the advance payment under the simplified tax system for the six months)

Third quarter 2018

Income 200,000 rubles
Paid mandatory contributions “for myself” for the third quarter in the amount of 8096.2 5 rubles. That is, for 9 months our individual entrepreneur paid a total of 8,096.25 + 16,192.5 = 24,288.75 rubles for compulsory pension and health insurance

How to calculate an advance payment under the simplified tax system for 9 months of 2018? The same as how they counted for half a year.

Let's sum up all income for 9 months: 60,000 + 300,000 + 200,000 = 560,000
We calculate 6% of this amount: 560,000 * 6% = 33,600 rubles
From this number we subtract the mandatory contributions that the individual entrepreneur paid for 9 months. And we subtract the advance payments under the simplified tax system that the individual entrepreneur made for six months:

33 600 – 24288,75 – 1807,5 – 3600 = 3903,75 rubles you will need to pay an advance payment according to the simplified tax system for 9 months.

Please note that we counted everything strictly, down to the penny. I did this on purpose so as not to completely confuse newbie entrepreneurs with rounding to whole rubles =)

But accounting programs calculate amounts rounded to whole rubles, according to the rules of arithmetic. So, don’t be surprised when the accounting program rounds the total amount to whole rubles.

Read the instructions for its use carefully and try it:

Watch the video, but just keep in mind that the video instructions show the amounts for mandatory payments in 2017.

What about the 1% that must be paid for revenues of more than 300 thousand?

Indeed, an individual entrepreneur is required to pay 1% of the amount exceeding 300,000 rubles per year for pension insurance.

Personally, I prefer to make this payment at the end of the year following the reporting year. And I will do it from January 1 to April 30, 2019.

It can also be deducted from the tax according to the simplified tax system, but only for the year in which 1% of the amount was paid, over 300,000 rubles per year. For example, I will pay 1% in 2019. This means that I will be able to reduce the tax according to the simplified tax system only for 2019, since the payment was made in 2019.

If you pay 1% during 2018, you can reduce advance payments under the simplified tax system for 2018. Of course, if you exceed the annual income of 300,000 rubles in 2018. If you use accounting programs, they automatically calculate all this.

Please note that 1% of the amount exceeding 300,000 rubles of the annual income of an individual entrepreneur must be paid before July 1, 2019.

And when do you need to pay tax according to the simplified tax system for the 4th quarter (more precisely, “at the end of the year”)?

Indeed, if everything is clear and understandable in the first three quarters regarding the timing of advance payments under the simplified tax system:

for the 1st quarter of 2018: from April 1 to April 25;
for 6 months of 2018: from July 1 to July 25;
for 9 months of 2018: from October 1 to October 25;

When should I pay tax according to the simplified tax system at the end of the year?

I answer: it must be paid no later than April 30, 2019, when you prepare a declaration under the simplified tax system.

Once again, everything is considered a cumulative total. Here we will already calculate based on the results of the year.

When do you need to pay quarterly contributions for compulsory pension and health insurance?

for the 1st quarter of 2018: from January 1 to March 31;
for the 2nd quarter of 2018: from April 1 to June 30;
for the 3rd quarter of 2018: from July 1 to September 30;
for the 4th quarter of 2018: from October 1 to December 31.

Important:

Don't wait until the last day to pay your taxes and fees. Taking into account all kinds of holidays and weekends, the money may simply get stuck in the bank and not reach its destination on time.

For example, you made a payment for insurance premiums on the evening of March 31, and the money was “stuck” somewhere in the bank for some unknown reason for several days. A technical glitch occurred and the payment was sent, for example, on April 1st. Accordingly, you will no longer be able to make a tax deduction from the tax under the simplified tax system for the first quarter. Therefore, it is better to pay all taxes and fees at least a week before the deadline.

In fact, all this is automatically calculated in accounting programs. They already have built-in calendars that will notify you about upcoming tax events and generate receipts for paying taxes and contributions. Form a declaration and KUDIR.... and so on and so forth.

Your task will be to accurately enter cash flow transactions into such programs. And the program itself will generate reports based on these operations.

Therefore, you MUST buy an accounting program for individual entrepreneurs and do not bother yourself with unnecessary information :) But nevertheless, you must understand how taxes and contributions are calculated.

And be able to check the correctness of their calculations. In fact, that is precisely why this short article arose.

Best regards, Dmitry Robionek

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Everyone who decides to start own business and become, in addition to various organizational and legal issues, must decide on the type. Having analyzed in advance the information about what taxes an individual entrepreneur pays using the simplified tax system (STS), which taxes common system(OSNO), and what the imputed tax (EVNI) is, it is much easier to make a choice with the highest benefit and benefit for yourself.

The simplified tax system is not for everyone

It is worth mentioning that not all enterprises, organizations and individual entrepreneurs are allowed to switch to such a system. These include the following:

Manufacturers of excisable goods,
Those engaged in the extraction and sale of various minerals (except for the most common ones);
Paying the single agricultural tax;
Those involved in the gambling business;
Those who have a staff of more than one hundred people or an annual income of more than sixty million rubles;
Notaries and lawyers who conduct private practice.

In addition, the law prohibits the use of the simplified tax system by banks, investment funds, pawnshops, insurance companies and professional “players” in the securities market, non-state pension funds, foreign and budgetary organizations, non-profit organizations consumer associations.

Entrepreneurs who work under UTII can also use the simplified tax system to carry out other types of activities, if there is such a need.

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What taxes can you avoid paying?

Perhaps the main advantages of this system include, firstly, the ease of tax accounting, and secondly, a significant reduction in the overall tax burden on the entrepreneur. By the way, the obligation of individual entrepreneurs to use the simplified tax system has also been abolished under the Federal Law “On Accounting” from 01/01/2013.

So, simplified individual entrepreneur taxes do not include income tax individuals, which the entrepreneur would have to deduct from the income from his business activities. If an entrepreneur himself works under a contract and at the same time manages his own company, then he is required by law to pay personal income tax on his personal income.

In addition, taxes on the property of individuals are excluded from the list if the said property is used for an entrepreneur, and an individual entrepreneur working under the simplified tax system is exempt from.

The latter, by the way, can be profitable and unprofitable at the same time: on the one hand, the absence of the need to pay VAT gives the entrepreneur the right to reduce the price of goods, services and work without damage to himself or his business. On the other hand, if, in general, the majority of clients and contractors doing business with individual entrepreneurs on a simplified tax system pay VAT on their own, then such a scheme is completely unprofitable for them.

After all, in the end, when purchasing goods, ordering work or services, they will not be able to reimburse and receive VAT. So, if an individual entrepreneur does not belong to the list of exceptions indicated above, then at the next stage it is necessary to determine the object of taxation.

You can learn more about the complexities of the simplified system in the video below:

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Single tax for individual entrepreneurs on the simplified tax system

The simplified tax for individual entrepreneurs is determined by the entrepreneur at his own choice. In this case, two options are offered:

At a rate of 6% on income from activities.
At a rate of 15% of profit (that is, the amount remaining after subtracting expenses from income).

IN the latter case however, it must be borne in mind that the specific size of such a rate is differentiated and chosen at the regional level local authorities subjects Russian Federation and is calculated on a scale from 5% to 15%.

To decide which option suits you best, you need to compare them.

When choosing a rate of 6% for yourself, you must keep in mind the fact that the real expenses of an individual entrepreneur for running a business from a tax point of view do not matter at all. Although, of course, it is possible to reduce the final figure if it poses a threat to entrepreneurial activity, taking advantage of preferential terms for making insurance payments.
When choosing a rate of 15%, and quite possibly lower, but based on profit, an entrepreneur should consider whether this is a reasonable step, taking into account the conditions, specifics and direction of activity. If, after the analysis, it becomes clear that expenses, for example, during the tax period - a year - will be significant, then this option seems quite reasonable. Even though the local rate may eventually exceed 6%.

Among other things, if a taxpayer represented by an individual entrepreneur prefers the second option for calculating tax, then he must keep in mind that the state has established a minimum amount of tax that must be paid in any case. In this situation, if after making all the calculations, that is, subtracting expenses from income, the resulting amount is less than this minimum tax, then it is necessary to pay it.

Currently, such a tax is equal to 1% of the total income received. Despite the fact that individual entrepreneur must transfer advance payments at the end of each quarter (when paying the second type of tax), the tax office does not allow them to be taken into account when paying the minimum tax if at the end of the year it becomes clear that there is no other way.

Thus, the individual entrepreneur has the opportunity to take into account the overpayments that arise in this case in future tax periods under the heading “expenses” or demand return to his current account by submitting a certain sample application to the tax office.

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Taxes and contributions for individual entrepreneurs on the simplified tax system in the presence/absence of employees

Also, mandatory payments for all individual entrepreneurs, including those on the simplified tax system, include insurance premiums both for oneself (the entrepreneur) and for employees. But even in this case, an entrepreneur working under the “simplified” system has a chance to count on a more preferential treatment. If an individual entrepreneur does not officially have one, then the amount of contributions for them to the Federal Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation is automatically excluded.

If there are employees available, then the individual entrepreneur has the right to a discount for paying tax taking into account each individual contribution to extra-budgetary funds, as well as payments to employees in the form of disability benefits for days of incapacity, excluding accidents during the production process or occupational diseases. True, the maximum amount is limited to 50% of the single tax.

However, individual entrepreneurs, whether simplified or not, must pay some taxes in any case. Do not forget that if an entrepreneur uses the labor of hired personnel, then he is obliged to deduct personal income tax in the amount of 13% (basically) when paying each salary as a tax agent. If we are talking about an organization with a different form of ownership, then it is also necessary to deduct 9% of the amount of dividends received by participants.

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Simplified tax system based on a patent: additional optimization

The Tax Code of the Russian Federation provides for some that make it possible to obtain a patent. Among them: manufacturing and repairing furniture, shoe repairing, manufacturing and repairing jewelry. In principle, it is clear that we are talking about those types of activities that involve the performance of work or the provision of services, and not the production or sale of a certain product or, for example, the provision of any property for leasing or rental.

If you carefully read the terms of the simplified patent regime, you might think that it is somewhat reminiscent of UTII: it is almost the same. But it is worth noting that one significant difference nevertheless, there is: with UTII, an entrepreneur often does not have the right to choose a more convenient mode and is obliged to work on an “imputed” basis, but the individual entrepreneur to whom this is available can choose between the simplified tax system and the simplified tax system on a patent according to his personal desire.

So, what is the essence of the regime? It's simple: an entrepreneur acquires a patent, say, for a period of 1 month to 1 year and, accordingly, during this period receives the right not to pay personal income tax, personal property tax, VAT and other taxes. It is possible or not to choose the principle of the simplified tax system, regional authorities decide in each individual case on the basis of an application for a specific patent submitted no later than a month before the start of use.

USN, OSNO, UTII... how many different abbreviations a newly minted entrepreneur will recognize. In fact, these are just designations of tax regimes, one of which a small business entity must choose for its business activities. It is necessary to take care of the issue of choice even before starting to register a company: study the taxation systems, their advantages and disadvantages, as well as the restrictions that the Tax Code of the Russian Federation imposes on the use of one or another regime. The state allows most individual entrepreneurs and LLCs to work according to a simplified scheme tax accounting(USN) - let's try to figure out what it is.

The essence of the simplified tax system and its advantages

The simplified tax system is a special taxation regime in which an entrepreneur pays single tax, combining several taxes at once. USN, or “simplified”, is considered optimal tax system for private entrepreneurs:

it does not require accounting or hiring a professional accountant;
has the simplest possible procedure for preparing and submitting reports;
The simplified tax system exempts from payment and provides benefits for a number of tax payments;
It is possible to choose from several options for calculating the tax base.

The tax rate under the simplified system ranges from 5 to 15%, depending on the object of taxation (whether only income or both income and expenses are taken into account in the tax base), the category of the taxpayer and his territorial affiliation with a particular subject of the Russian Federation. All legal entities, which are on the simplified tax system, according to the Tax Code do not pay VAT, income tax and property tax of the organization; An individual entrepreneur as an individual is also exempt from income and property taxes (on property involved in the business).

All other tax and extra-budgetary payments are retained by the “simplified” people, as well as the obligation to conduct in the prescribed manner cash transactions, provide reports to state statistics bodies and perform the functions of a tax agent in relation to their employees - individuals.

Who can work with “simplified”?

Not all small businesses can choose a simplified tax accounting system as their preferred tax accounting system. The possibility of applying this regime is legally limited by the maximum quantitative indicators of the company, namely: the number of employees, the amount of income and the cost of the organization’s fixed assets. Those companies that:

have more than 100 employees on average;
have fixed assets (excluding intangible assets) with a residual value of over 100 million rubles;
during the tax period they received income of 60 million rubles or more. If an organization only plans to submit a notification about the transition to the “simplified” system (and this is done, as a rule, before December 31), then its income for 9 months of the current year should not exceed 45 million rubles.

Certain types of activities also make it impossible to use the simplified tax system. This applies to:

credit institutions, insurance companies and microfinance organizations;
investment funds, stock exchanges and intermediaries;
pawnshops;
representatives of the gambling industry;
producers of excisable goods;
lawyers and notaries;
organizations, 25% authorized capital which belongs to legal entities;
budgetary enterprises;
foreign companies;
Unified Agricultural Tax payers;
legal entities with representative offices and branches.

How to switch to a special tax regime?

Even those individual entrepreneurs and companies that fully comply with the requirements giving the right to benefit from simplified taxation do not become payers of the simplified tax system “by default.” The entrepreneur must express his desire in writing and within a strictly defined time frame.

A newly created LLC (or individual entrepreneur) notifies tax authorities about the choice of the simplified tax system no later than 30 days from the date of state registration.
Already operating organizations can switch to a “simplified” tax regime from a different tax regime starting next year if they notify the tax office about this by the end of this year.
“Imputed” payers who have ceased to engage in activities falling under UTII can choose the simplified tax system without waiting for the end of the tax year and begin to apply it from the beginning of the current month.
An organization that has lost the right to the simplified tax system must stop using it from the beginning of the current quarter and, at the end of the current reporting period, notify the Federal Tax Service within 15 days. In this case, you can return to the “simplified” system no earlier than in a year.
Any organization can refuse the special tax regime from the beginning of next year by submitting a notification before January 15 to the territorial tax authority. As for changing the object of taxation within the simplified scheme, the deadline for notification of a change from one version of the simplified tax system to another is until December 31.

Notification of a change in tax regime is filled out according to Form No. 26.2-1 in 2 copies and is usually submitted by newly opened organizations along with a registration package of documents. In this application, in addition to the name of the individual entrepreneur (LLC), the date of transition and types of activities, the object of taxation must also be indicated: “income” or “income minus expenses.” Choosing this moment, as a rule, causes difficulties for beginning entrepreneurs, and experienced companies often arrive at the optimal form of calculating the tax base only by trial and error.

Objects of taxation under the simplified tax system

Which version of the simplified tax system to choose: “income” or “income minus expenses”? There is no single algorithm or formula for calculating the profitability of a particular scheme. It is usually recommended to predict the expected expenses: if they are high enough (for example, in production), it is advisable to minus them when calculating the tax base, otherwise it is better to choose the simplified tax system “6% of income”. Let's take a closer look at the types of simplified modes.

The object of taxation “income” involves payment of 6% of the organization’s total income. This type of simplified tax system is beneficial for individual entrepreneurs who do not have employees. For him, the tax amount is reduced by the amount of extra-budgetary payments (in 2014 this was 17,328.48 rubles to the Pension Fund and 3,399.05 rubles to the health insurance fund). Having earned less than 355,000 rubles in a year, an individual entrepreneur is thus exempt from paying tax. An organization that pays pension, social and medical contributions for its employees is not completely exempt from tax, but can reduce its amount by half. This also includes expenses for sick leave, maternity leave, and insurance against work injuries.
The object “income reduced by the amount of expenses” is taxed at a rate of 5 to 15% (this depends on regional laws). In order for the tax authorities to allow the deduction of expenses from taxable income, they must correspond to the types listed in the Tax Code of the Russian Federation, be economically justified and documented.

Article 346.16 defines the list of such expenses:

acquisition, lease, creation, maintenance of fixed assets;
intangible assets (patents, software, technologies, etc.);
utilities, solid waste removal;
servicing of credits and loans;
customs duties;
official vehicle fleet, use of personal vehicles for official purposes;
business trips;
notary, accounting, legal services;
office supplies and household goods;
connection;
branding and advertising;
off-budget payments;
development of production, purchase of goods;
maintenance of cash register equipment;
staff training;
commissions, legal expenses.

The listed expenses are approved by the tax inspector if they are correctly accounted for on a cash basis and are economically feasible. All expenses must be documented (invoices, advance reports, waybills, etc. primary documents in order).

Costs attributed by the entrepreneur to expenses taken into account for tax purposes reduce the tax base by this amount. As a result, 15% of the remaining income goes to the budget.

Reporting to the simplified tax system

What is simplified management? accounting and reporting under the simplified tax system?

KUDiR

Main accounting document under the simplified tax system, this is a book for recording income and expenses. At the same time, the “6%” scheme involves accounting only for income (sections 1 and 4 of the book), with the second taxation option, all income and expenses are entered in sections 1 – 3 and the reference part of the accounting form approved by Order 135n of the Ministry of Finance of the Russian Federation dated December 22, 2012.

Tax return

Reporting under the simplified tax system is submitted to established deadlines for each tax period. At the end of the reporting period, the declaration must be submitted by March 31 or April 30 (for legal entities and individual entrepreneurs, respectively) in person, by post or via Internet channels.

The declaration form used for the simplified tax system was approved by the financial department on September 22, 2009, number 58 no.

With the “income” tax scheme, preparing a declaration involves filling out several lines:

rate – 6%;
amount of income;
calculated tax amount;
tax deduction.

Filling out a document in the “income minus expenses” mode is a little more complicated: in addition to the above items, expenses, the amount of loss are entered into the declaration, and the tax base is calculated using the formula “amount of income - expenses - loss”. If the tax base has a positive value, the tax amount is calculated based on the rate (5–15%). If the organization operates at zero or at a loss (the tax base is in the negative range), the payer is not exempt from paying tax. In such cases, a minimum tax of 1% of annual income applies. The loss of the current period can be carried forward to the next year several times (up to 10 years is acceptable).

Other reports

Besides simplified taxation system declarations The organization provides reports once a quarter:

Pension Fund - within 1.5 months from the end of the reporting period (until the 15th);
FSS - during the first 2 weeks of the new reporting period (until the 15th).

Once a year, data on the company’s employees is required to be transferred to the Federal Tax Service (by April 1), as well as information about average number employees (until January 20) in the Pension Fund of the Russian Federation and the Social Insurance Fund (except for individual entrepreneurs working for themselves as one person).

Paying taxes

Payment of the single tax is made once every three months, advance payments for each reporting quarter (after 3, 6, 9 and 12 months). The first 3 payments are made before the 25th day of the month following the reporting month, and payment for the 4th quarter - before March 31 (LLC) and April 30 (IP).