Simplified taxation system code 2. Tax regimes for entrepreneurs: choosing the simplified tax system

According to statistics from the Federal Tax Service of the Russian Federation more than 3 million individual entrepreneurs in 2018 chose a simplified tax system. The remaining 4 tax systems (OSNO, UTII, Unified Agricultural Tax and Patent) account for 1.6 million. Almost half of entrepreneurs believe that the simplified tax system for individual entrepreneurs in 2018 is the most optimal and profitable option.

Why is the simplistic man so attractive? Why do not only individual entrepreneurs, but also LLCs seek to obtain this tax regime? And, if you follow the logic, why doesn’t someone switch to such profitable terms? First things first...

Why is the simplified tax system attractive for individual entrepreneurs in 2018?

What is the simplified tax system and who is it intended for?

At the end of the 1990s, the issue of developing small and medium-sized businesses became acute. Representatives of the business world persistently demanded that the government provide small businesses with more tax freedom, set lower rates and relieve private entrepreneurs as much as possible from paperwork. When can a businessman work if he is burdened with the requirements of reports, notifications, tax returns, bookkeeping and other formalities?

In 1995, a law was introduced allowing the use of a simplified taxation system for certain categories of citizens and organizations. Then, with the adoption of the second part of the Tax Code of the Russian Federation, numerous changes and additions came into force, which we operate to this day. Thus, the fundamental document for individual entrepreneurs using the simplified tax system is the Tax Code of the Russian Federation (Chapter 26.2). In addition, the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized enterprises in Russian Federation", which lays down the principle of simplified reporting for small businesses.

▼ Reserve a current account before opening an individual entrepreneur
profitable with bank tariff calculator: ▼

Move the “sliders”, expand and select “Additional conditions” so that the Calculator will select for you the optimal offer for opening a current account. Leave a request and the bank manager will call you back: he will advise you on the tariff and reserve a current account.

The simplified tax system replaces three taxes at once: tax on personal income from business activities, property tax (with exceptions) and value added tax (also with exceptions). At the same time, the tax rate for the simplified tax system is fixed and is either 6% or 15%, depending on the choice of tax base. And these - not the biggest - taxes on the simplified tax system can be reduced at the expense of paid insurance premiums. Individual entrepreneurs do not need to keep financial statements; it is enough to keep a book of income and expenses (KUDIR).

These are the main advantages that determine the increased interest among small businesses in a simplified taxation system. However, not everyone gets such a “tidbit”. The law defines a number of restrictions that do not allow everyone to apply the simplified tax system.

Restrictions on the use of the simplified tax system

1. The number of employees (average number per year) should not exceed 100 people.
2. You should not be a manufacturer of excisable goods (their list is presented in Article 181 of the Tax Code of the Russian Federation). You also cannot engage in mining activities other than common minerals. The list of commonly used materials is approved by the regions.
3. You must notify about the transition to the simplified tax system on time, within the time limits established by clauses 1 and 2 of Article 346.13 of the Tax Code of the Russian Federation.
4. Income for the year should not exceed 150 million rubles. (without taking into account the deflator coefficient).
5. Individual entrepreneurs who have switched to the unified agricultural tax cannot combine this regime with a simplified regime.
6. Notaries, lawyers, owners of pawnshops and gambling establishments are not entitled to use the simplified tax system.

Advantages and disadvantages of the simplified tax system for an individual entrepreneur

The main positive aspects of simplification:

1. The simplified tax system replaces 3 taxes: personal income tax, VAT and property tax. As for personal income tax, there is a clear benefit for an individual who has become an entrepreneur: instead of 13% of all charges in his favor, he gives only 6% of income to the state. If an entrepreneur is a founder (participant) of an LLC and receives dividends, then personal income tax will need to be paid on them.

There is a caveat regarding property tax: there is a list of real estate objects for which tax will still have to be paid (the so-called real estate objects). cadastral value). This list is determined by the authorized body executive power no later than the 1st day of the next tax period and is posted on its official website. Such objects include business centers, shopping malls, office premises, Catering and consumer services, retail facilities.

As for VAT, the restriction here is associated only with the import of goods from abroad (VAT is paid upon import at customs), as well as when concluding agreements of simple partnership or trust management of property. Overall, replacing the three largest and most annoying taxes with one is an absolute boon for small businesses.

2. Simplified accounting and reporting are truly simplified. The entrepreneur will only need to keep a special book - KUDIR, where he will enter perfect business transactions in accordance with the standard. KUDIR is not surrendered anywhere, but is only presented at the request of regulatory authorities.

An individual entrepreneur is not required to maintain accounting records. Used as tax reporting tax return, which is due once at the end of the year until April 30 of the following year. Generally speaking, when the tax period is a year, a lot of time and effort is saved on communicating with various regulatory authorities.

3. An individual entrepreneur using the simplified tax system has the right to reduce the tax by the amount of insurance premiums paid. If an entrepreneur does not have employees, then he has the right to reduce the advance tax payment by the entire amount of insurance premiums paid for himself in a given quarter. Individual entrepreneurs with employees can reduce the tax by 50% at the expense of paid insurance premiums or take the contributions into account as expenses.

4. The tax can also be reduced by the amount of the trade tax paid.

5. If an individual entrepreneur is registered for the first time and applies the simplified tax system, then he can qualify, that is, work for 2 years at a zero tax rate. Unfortunately, the list of activities to obtain tax holidays very limited, and moreover depends on the will of regional authorities. However, entrepreneurs engaged in industrial, scientific or social activities have a chance to gain such an advantage.

Disadvantages of the simplified tax system for individual entrepreneurs:

1. You can lose your right to the simplified tax system, and quite unexpectedly. For example, we carried out a major transaction and thereby exceeded the annual income limit of 150 million rubles. You will be automatically transferred to OSNO with its high rates and cumbersome reporting. You will have to submit reports for the entire period according to different rules, and also pay VAT, personal income tax and property tax.
2. Your lack of VAT may hit your clients, who will not be able to submit their VAT for reimbursement from the budget. That is, there is a possibility of losing some potential clients who do not want to work with simplified partners.
3. When leaving the simplified tax system, losses received are not counted in the new tax regime. The same thing applies when switching from another regime to the simplified tax system.
4. There are restrictions on the types of expenses that can be used to reduce your tax base.
5. Property and social deductions cannot be applied, while at the same time an individual entrepreneur can do this under the general taxation regime.

Transition of individual entrepreneurs to the simplified tax system

To switch to the simplified tax system, you must meet several requirements:

1. The staff should not have more than 100 employees.
2. Your income for 9 months of the current year should not exceed 112.5 million rubles.
3. Your type of activity must be permitted under a simplified procedure.

You can switch to a simplified system only from the beginning of the next year, so existing individual entrepreneurs can submit an application for the transition only in the period from October 1 to December 31 of the current year. However, if you are just opening, then, with. If you left the simplified tax system for a different tax regime, you will be able to return to the simplified tax regime no earlier than 12 months after losing your right.

2 options for a simplified tax system

The flexibility of the simplification lies in the fact that it allows an entrepreneur to independently assess the amount of expenses as part of his business and decide what his tax base will be. Two options are offered (Article 346.14 of the Tax Code of the Russian Federation):

• The simplified tax system “Income” (often synonymous with the simplified tax system 6) assumes as the tax base all the income of an entrepreneur. The tax rate is 6%, but by decision of regional authorities it can be reduced for certain types of activities to 1%. For example, in Voronezh region activities in the field of health and social services the tax rate is 4%.
• USN “Income minus expenses”(also known as USN 15) takes income reduced by the amount of expenses as the tax base. The tax rate is 15%, and regions can reduce it to 5%. IN Perm region, for example, for the activities of public catering enterprises the tax rate is 10%.

If with the first option everything is very clear (we count only income, remember the limit, apply the tax rate to the entire amount of income and pay), then we will dwell on which in more detail.

Firstly, for “Income minus expenses”, not all of an entrepreneur’s expenses can be counted as “expenses”, but only those that are included in the list approved by law (Article 346.16 of the Tax Code of the Russian Federation). However, these costs must be related to entrepreneurial activity, and not the personal expenses of the entrepreneur. And secondly, if there is a loss for the year (that is, expenses exceed income), it can be transferred to the next year in order to reduce the tax base, but no more than 30%. And thirdly, the minimum tax rule applies: you can’t help but pay nothing, the minimum you have to pay is 1% of your income.

There are cases when the minimum tax is higher than the tax calculated using the standard formula (D-R) * 0.15. In this case, it is the minimum tax that must be paid, and the difference between it and the “standard” tax can be taken into account as expenses in the next tax period. Thus, even after working through the tax period at a loss, 1% of the income received must be given to the state.

Individual Entrepreneur “Razgulyaev” works on the simplified tax system “Income minus expenses”, engaged in finishing of premises. In his region, the tax rate for this type activity is 15%. Razgulyaev received an income of 500,000 rubles. At the same time, the amount of confirmed expenses amounted to 480,000 rubles. The minimum tax payable for Razgulyaev will be 1% of 500 thousand, then 5 thousand rubles. In this case, the “standard” tax, calculated taking into account a rate of 15%, will be (500,000 - 480,000) * 0.15 = 3,000 rubles. Razgulyaev in this tax period will be required to pay the minimum tax (5,000 rubles), and the difference is 2,000 rubles. has the right to transfer it to next year's expenses.

Entrepreneurs often ask themselves: which option to choose? The “Income” option seems to be easier to account for, but there is no way to “write off” expenses for rent, communications, fuels and lubricants, public utilities etc. And with the second option, the tax rate plus is higher, you need to constantly check the list of expenses allowed for offset, and also keep all documentary evidence of payments made.

It all depends on the amount of expenses. It will not be possible to determine them accurately at the stage of business formation (be sure to multiply your forecast figure by at least a factor of 1.5), but many experts agree on one thing: in order to successfully use the simplified tax system 15 option, you need the costs to be at least 2/3 of income. And finally general rule for both options: do not forget to reduce the tax due to the insurance premiums paid.

Insurance premiums for individual entrepreneurs on the simplified tax system

The obligation of payment by individual entrepreneurs and for employees is established Federal law dated July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund” (clause 1 and clause 2 of Article 5).

Options for calculating insurance premiums for individual entrepreneurs using the simplified tax system:

1. Individual entrepreneur on the simplified tax system “Income” without employees;
2. Individual entrepreneur on the simplified tax system “Income minus expenses” without employees;
3. Individual entrepreneur on the simplified tax system “Income” with employees;
4. Individual entrepreneur on the simplified tax system “Income minus expenses” with employees.

Individual entrepreneur without employees on the simplified tax system(in cases 1 and 2). Let's divide entrepreneurs into two types, with and without employees. Individual entrepreneurs’ insurance premiums for themselves are divided into two parts:

• The fixed part is 32,385 rubles in 2018, where 26,545 rubles. is accrued for pension insurance, and 5,840 rubles. - for medical (in the Social Insurance Fund). In the Social Insurance Fund, an individual entrepreneur is not required to pay, but can do so on a voluntary basis. The Tax Code establishes the amount of contributions for oneself for each year.
• The differentiated part is 1%, levied additionally on income exceeding 300 thousand rubles. In this case, 1% is charged on the difference between the income received and 300,000.

Thus, the total amount of insurance premiums payable is 32,385 rubles + 1% of income exceeding the limit. For example, with an income of 500,000 rubles, an individual entrepreneur will pay 32,385+0.01*(500,000-300,000)=34,385. There is an upper threshold for paying contributions: in 2018, no more than 218,200 rubles (212,360 rubles in contributions to a pension insurance + 5,840 rubles for medical contributions). They won't charge you any more. As mentioned above, an individual entrepreneur can reduce tax due to paid insurance premiums.

The individual entrepreneur reduces the tax payment by the entire amount of contributions paid. IP "Andreev" earned 800,000 rubles per year. He must pay 6% of this amount to the treasury, that is, 48,000 rubles. But since Andreev made quarterly payments in off-budget funds for a total amount of 30,000 rubles, then he has the right to pay only 48,000-30,000 = 18,000 rubles to the budget in the form of tax. Agree, the difference is quite noticeable!

An individual entrepreneur cannot clearly reduce the amount of tax, but he can take into account the amounts paid insurance premiums as part of expenses(thereby reducing the tax base). Individual entrepreneur “Borisov”, working according to the “Income minus expenses” system, earned the same 800,000 rubles. At the same time, his expenses amounted to 500,000 rubles. He must pay the state (800,000-500,000)*0.15=45,000 rubles. If Borisov had timely taken into account the 30,000 paid insurance premiums in expenses, he would have paid less: (800,000-530,000) * 0.15 = 40,500 rubles.

Individual entrepreneur with employees on the simplified tax system(in cases 3 and 4). Here there is a need to pay contributions not only for yourself (as in the options discussed above), but also for employees.

The amount of payments for employees if they are issued according to employment contract is 30% of all accruals in their favor (salary, bonuses, material incentives, etc.). If employees are registered under a civil contract, the amount will be slightly less due to the optionality of payments to the Social Insurance Fund (2.9%). Individual entrepreneurs with employees can reduce tax due to paid insurance premiums.

For an entrepreneur with hired employees using the simplified tax system “Income” (case 3), the accrued tax can be reduced by the amount of insurance premiums paid for himself and his employees, but no more than 50% of the initial tax figure.

IP "Vladimirov" together with three employees earned 1 million rubles. At the same time, he paid contributions for himself and for them in the amount of 70,000 rubles. First, Vladimirov must calculate how much the single tax will be without taking into account contributions: 1,000,000 * 0.6% = 60,000 rubles. He has the right to reduce this amount only by half, i.e. for 30,000 rubles. Enough contributions have been paid, so Vladimirov will transfer 30,000 rubles to the budget.

And finally last case(very common) when an individual entrepreneur works with employees using the simplified tax system15. In this case, all insurance premiums paid (both for yourself and for employees) are taken into account as expenses.

IP "Grigoriev" provides passenger transportation services. He has three hired drivers, and he works according to the simplified tax system “Income minus expenses.” Grigoriev earned 1 million rubles, while paying insurance premiums for himself and his employees in the amount of 80,000 rubles. Grigoriev’s other expenses amounted to 600,000 rubles. Grigoriev knew that paid insurance premiums can be taken into account as expenses without restrictions, so he correctly calculated the tax: (1,000,000-680,000)*0.15=48,000 rubles.

We examined various possibilities for reducing the single tax of the simplified tax system at the expense of insurance premiums. All that remains is to give an important rule for all of the above options: pay insurance premiums quarterly in order to immediately reduce tax advance payments on them!

What else is important to know about the simplified tax system for individual entrepreneurs

Combining the simplified tax system with other tax regimes

The simplified tax system can be combined with UTII and the patent system according to various types activities. In this case, it is necessary to keep separate records of income and expenses. If expenses cannot be divided correctly (for example, the services of a hired accountant who deals with both reporting), then the rule applies: expenses are divided in proportion to the income received. Insurance premiums upon payment are divided according to the same principle. Combining modes is quite a complex thing from an accounting point of view, so this option makes sense only for experienced entrepreneurs or if they have a specialist accountant.

simplified tax system and trade tax

A trade tax has been introduced and is in effect on the territory of Moscow, according to which individual entrepreneurs on the simplified tax system who carry out certain types of trade are its payers. This applies to trading through landline and non-stationary objects and to the process of organizing trade. There are a number of exceptions: trade at fairs, markets, cultural and art institutions, etc. Entrepreneurs have the right to deduct the fee paid from the tax amount under the simplified tax system “Income” or take it into account when applying the simplified tax system “Income minus expenses”.

Individual entrepreneur reporting on the simplified tax system

Despite the obvious advantages in terms of accounting and reporting, the simplified taxation system does not relieve the entrepreneur from the obligation to submit the necessary reports on time and in full and transfer advance payments. In the table below we have given the deadlines for submitting reports and paying taxes and contributions.

As you can see, simplification is not so simple if you are an employer. There are fines for every piece of paper submitted late, many of which depend on the amount of taxes, contributions, etc. So, without paying due attention to formalities, you can significantly lighten your wallet. In addition to what is listed in the table, entrepreneurs using the simplified tax system (all without exception) must maintain a KUDIR and be ready to provide it at the end of the tax period at the request of the Federal Tax Service.

Upcoming changes for the simplified tax system

A number of changes are planned for 2018:

1. From January 1, 2018, the list of types of activities for which simplified workers pay reduced rates of insurance premiums for employees has been updated (Article 427 of the Tax Code of the Russian Federation);
2. It will be possible to switch to the simplified tax system with an income of 112.5 million rubles. for 9 months of the current year.
3. The form of the income and expenses accounting book has been changed. It has a new section reflecting trade fees, which reduce the amount of tax under the simplified tax system.
4. For individual entrepreneurs providing services to the public, the period of work without a cash register (with the issuance of a BSO) has been extended - until July 1, 2019.

So, simplified taxation system for individual entrepreneurs in 2018 beneficial, but it is important to take into account the features of the mode in order to take advantage of all its advantages. If you still have questions on the topic, we recommend reading our articles about. Ask your questions in the comments: we will not hesitate to answer!

Summary

Individual entrepreneurs using the simplified taxation system (STS) in 2018 updated: January 22, 2019 by: Everything for individual entrepreneurs

Paying taxes is the most pressing topic for entrepreneurs. It is especially of concern to novice businessmen who are just trying to understand the list of new responsibilities they have received in connection with acquiring the status of an individual entrepreneur. However, not everything is so complicated. Today, the vast majority of individual entrepreneurs exist and are in this mode. Therefore, now I would like to talk about the minimum tax under the simplified tax system and other nuances related to this topic.

Income minus expenses

This is the name of the “simplified” type, which obliges individual entrepreneurs and companies to pay a minimum tax. The simplified tax system “income - expenses” (hereinafter referred to as the abbreviation DSM) is more difficult to understand for novice businessmen. Therefore, many, not particularly understanding the topic, opt for a regime called the simplified tax system 6%. IN in this case everything is extremely simple: an entrepreneur pays 6% of the profit of his enterprise as tax.

What about the other case? If a person chooses VHI, then his tax can vary from 5 to 15 percent. In general, first of all, an entrepreneur must find out the rate set for his type of activity in the region where it is carried out. A exact value determined by performing some calculations. And it’s worth talking about this in more detail. But first, a few words about advance payments. This important nuance, which cannot be ignored.

Advance payments

Every person who pays the minimum tax under the simplified tax system according to the designated regime will regularly encounter them. Every quarter the entrepreneur must make a so-called “prepayment”. That is, every three months he transfers advance payment to the budget. The amount required to be paid is calculated on an accrual basis from the very beginning of the year. And it must be transferred before 25 days have passed since the end of the quarter.

At the end of the year, the remaining tax is calculated and paid. The tax return is also submitted at the same time. Individual entrepreneurs must do this by April 30. For LLCs, the maximum period is March 31.

Calculation

It is carried out quarterly, as well as at the end of the year. With the simplified tax system “income minus expenses,” the minimum tax is calculated simply. First, the profit is summed up from the beginning of the year to the end of a certain period. Then all expenses for the same time period are subtracted from the resulting value. And after that, the resulting amount is multiplied by the tax rate.

If a person is calculating the down payment for the second, third or fourth quarter, then in the next step he needs to subtract from given value previous advance payments.

As for calculating tax at the end of the year, everything is also simple here. A person determines the minimum tax under the simplified tax system and compares it with the amount of the tax that was calculated in the usual way.

Minimum tax

Under the simplified tax system, it is calculated at a rate of 1%. In what cases is it paid? Far from the most favorable.

A 1 percent tax is charged when the amount of an entrepreneur's expenses exceeds the income he receives. That is, in case of loss. It is clear that in such situations there is simply no basis for calculating a standard tax of 5-15%. And at the same time, if a person finds himself at a loss, he will still have to pay the one percent required by law.

There is another case. 1% is paid if the amount of the single tax, which was calculated from the difference between expenses and income at a 15% rate, does not exceed the minimum tax for the same period.

Advances and minimum tax

It is worth mentioning one more nuance related to the topic under consideration. It often happens that at the end of each quarter an entrepreneur pays advance payments for a single tax, and at the end of the year he is charged a minimum of 1%.

This situation can be sorted out using one of two methods.

The first method involves the entrepreneur paying the minimum tax under the simplified tax system and crediting previously made advances for a future period. Moreover, you don’t need to do anything additional for this, since the offset occurs automatically, since the BCC for the minimum tax of the simplified tax system is no different. It is the same for both tax and advance payments.

Now about the second method. It consists of the entrepreneur crediting the advances paid towards the minimum tax. And in this case, the notorious KBK will be different. So you will need to write an application for offset of advances, to which copies are attached payment orders and details. Before this, you need to submit an annual declaration so that the inspection database reflects information about the taxes paid by the person.

Example

Well, enough information was provided above to help understand the topic regarding the minimum tax under the simplified tax system (income minus expenses). Now we can move on to an example.

Let's say a certain entrepreneur completed the reporting period with an income of 2,000,000 rubles. At the same time, his expenses amounted to 1,900,000 rubles. is 15%. The following calculation is made: 2,000,000 - 1,900,000 x 15% = 15,000 rubles. This is the amount of tax corresponding to the general procedure. But in this case, the loss is obvious, so the minimum tax will be applied to the entrepreneur. It is calculated as follows: 2,000,000 x 1% = 20,000 rubles.

It can be seen that the minimum tax of 20,000 rubles is an order of magnitude more than the amount, due for payment general rules. But the entrepreneur must transfer exactly this amount of funds to the treasury.

Good to know

Much has been said about what the minimum tax under the simplified tax system means. Income minus expenses is a convenient mode, you just need to figure it out. And now I would like to pay special attention to some nuances that it would be useful for an entrepreneur to know.

As already mentioned, the difference when subtracting the accrued amount from 1% can be included in expenses for the next period. It is worth knowing that this procedure does not have to be carried out immediately. It is allowed to exercise this right for the next 10 years.

The transfer can also be done either full or partial. But if the entrepreneur received losses in several periods, then they will be accrued in the same order.

It happens that an individual entrepreneur decides to cease his activities. If the loss was not returned to him, then the legal successor will use it. This is usually done by including this amount in production expenses. But it is worth knowing that this scheme cannot be implemented if a person switches to another taxation regime.

By the way, regarding payment. Since January 1 of this year, 2017, new BCCs have been used. For a fixed contribution to the Pension Fund, the requisite 18210202140061100160 is valid. For an additional contribution - 18210202140061200160. You need to be careful, since the BCCs are almost identical and differ only in one digit. For FFOMS, in turn, BCC 18210202103081011160 is valid.

They can be paid online. To do this, you need to go to the official website of the tax office. Navigating through it is simple and clear, so any ordinary user can figure it out. The main thing is then, after completing the online payment, save electronic receipts. Of course, they will be saved in the archive anyway, but it is better to immediately put them in a separate folder.

When you don't need to pay anything

There are such cases. They also need to be noted with attention when talking about the minimum tax on expenses under the simplified tax system.

The fact is that many people open individual entrepreneurs, but do not conduct business. In this case, at the end of the tax period (the deadlines were mentioned above), they submit zero declaration. If a person had no profit, then there are no advance payments or fines. The only sanction that can be imposed is 1,000 rubles for late submission of reports.

There is also no need to make any calculations when preparing the declaration. All lines in which the amounts of revenue and expenses are usually indicated are marked with dashes. The revenue is zero, which means the tax is the same.

But! Every entrepreneur must pay fixed contributions. Even if he is not active. To date, the amount of annual contributions is 27,990 rubles. Of this, 23,400 rubles go to the Pension Fund, and 4,590 rubles go to the Federal Compulsory Medical Insurance Fund.

Opening a business is a serious decision, before which the future entrepreneur needs to think through a lot of nuances. One of these is the choice of taxation system. The best option for representatives of small and medium-sized businesses is the so-called “simplified”. With the simplified tax system, paying a single tax is easy - everyone can figure it out. But there are many features in this topic that you need to know. We will talk about them now.

Who has the right to the simplified tax system?

To apply this system taxation, an entrepreneur must meet certain conditions. Here's exactly how:

• The company must have no more than 100 registered employees.
• Income - no more than 150 million rubles per year.
• Residual value - maximum 150 million.
• The share of participation in the enterprise of other organizations is a maximum of 25%.
• The organization should not have branches.

For small and medium-sized businesses, these requirements are quite realistic. If the enterprise already exists, and the owner intends to transfer it to the simplified tax system, then he has such an opportunity in theory. But under one condition: the income of this organization for last year should not be more than 112.5 million rubles. This is written in detail in Art. 346.12 Tax Code of the Russian Federation. Why in theory? Because Federal Law No. 243-FZ dated July 3, 2016 suspended this provision until January 1, 2020 inclusive.

Now regarding the transition to this taxation system. The easiest way is to immediately choose a “simplified” version for an individual entrepreneur, even at the moment of registering a business. The notification is submitted along with the rest of the package of documents. But if an entrepreneur missed such an opportunity, coming to his senses after a couple of days or weeks, he still has a chance. Within 30 days, in accordance with paragraph 2 of Art. 346.13 of the Tax Code of the Russian Federation, notification can be delivered.

From other taxation regimes you can switch to the simplified taxation system only from the beginning of a new one calendar year. But the notification must be submitted before December 31 of the outgoing person. You can switch from UTII to “simplified” from the beginning of the month, in which the enterprise’s obligation to pay a single tax on imputed income is canceled. This is written in paragraph 2 of Art. 346.13 Tax Code.

The notification, by the way, is also submitted to the relevant authority within 30 calendar days from the termination of the notorious obligation. When the transition is approved by the Federal Tax Service, the person will be given a corresponding document confirming this fact.

Standard payments

Before delving into this topic, I would like to talk about fixed payments for individual entrepreneurs.

Regardless of what kind of enterprise a person has opened and whether he will conduct business at all, he is required to pay contributions to the compulsory health and pension insurance system. Today, this single tax under the simplified tax system equal to the sum at 27,990 rubles. It turns out to be a small amount - 1,950 rubles per month go to the pension insurance fund and 382.5 rubles to the medical fund.

It is worth noting that starting from the current year, 2017, the Federal tax service. This has happened before - until 2010. Then, for seven years, entrepreneurs had to transfer funds to social and health insurance funds, as well as to the Pension Fund (PFR).

But now the previous norms have returned. Now you need to pay a single tax under the simplified tax system according to the KBK. Budget classification codes can be obtained along with other details from the inspection office at your registration address.

These payments are required. An entrepreneur is both an employer (theoretically, even if he opened an enterprise for show) and an individual. So the responsibility for providing himself with health insurance and a pension falls on him.

What should you know?

So, above we briefly talked about the single tax under the simplified tax system. But that's not all helpful information regarding this topic.

Many people, as already mentioned, open individual entrepreneurs just like that - in order to somehow formalize their employment. And, accordingly, they do not conduct activities. That is, they do not make a profit. And they believe that they do not have to pay a single tax under the simplified tax system. Which, of course, is a misconception.

Every person listed in the state register of individual entrepreneurs is required to pay for this. For your status individual entrepreneur. The state assumes that it has reasons for doing so. And nothing prevents him from stopping his activities due to lack of income and deregistering himself.

So the individual entrepreneur is obliged to make fixed payments. And there is a corresponding law. The Federal Arbitration Court of the Russian Federation, in its ruling dated December 9, 2013 No. VAS-17276/13, states that the obligation to make fixed payments to the listed funds arises for the entrepreneur at the moment when he acquires this status. And this has nothing to do with the actual conduct of activities, as well as the receipt of income.

It is also important to note the innovation of 2014. If the entrepreneur’s annual income exceeds the mark of 300,000 rubles, then he will have to pay an additional one percent of the amount on top Pension Fund. So, about 23,400 rubles go there - 1,950 every month. But! Let’s say a businessman’s annual income is five million rubles. Then he will have to pay another 50,000 rubles to the Pension Fund.

Cases when you don't have to pay

It is worth noting that payment of a single tax is not always required. Eat grace periods, during which the entrepreneur does not have to make the notorious contributions.

To get acquainted with this information in more detail, just refer to Article 430 of the Tax Code of the Russian Federation. It says that individual entrepreneurs may not pay fixed contributions, if they do not carry out activities in connection with:

• Passing military service on call.
• Caring for a child under 1.5 years of age, a disabled person of the first group or an elderly person over 80 years old.
• Living abroad with a spouse who was sent to a diplomatic mission or consulate of the Russian Federation (relaxations in this case are valid for no more than five years).

It is important to mention one nuance. If an entrepreneur has the right to any benefits, but he still continues to receive income from his activities, then the single tax rate remains unchanged, and the obligation to pay it is not canceled.

simplified tax system 6%

There are two types of “simplified” for individual entrepreneurs. The first is the simplified tax system 6%. The case when the object of taxation is the income of the enterprise.

The principle is simple. The tax base, which is income, is multiplied by 6%. Advances already paid by the entrepreneur for the year are deducted from the amount received.

Due to benefits and insurance contributions paid to employees of the organization, the tax can be reduced by half. But! The base is reduced only by advances paid by the entrepreneur at the time of settlement. A simple example can be given. If a businessman transfers contributions for December 2017 in January 2018, they will reduce the amount collected for the past period. But they will not affect the 2018 tax.

To understand how the tax is calculated, it is worth considering the fictional enterprise Tekhnika LLC, which sells telephones. Let’s say that from the beginning of June to the end of August the company sold goods worth 3,500,000 rubles. Calculation of the advance payment for this quarter: 3,500,000 * 0.06 = 210,000 rubles.

This amount can be reduced by the amount of insurance premiums paid. Tekhnika LLC employs 15 people, each of them receives a salary of 45,000 rubles. Calculation: 45,000 x 15 = 675,000 rub. From this amount, the company transferred contributions to the funds, which amounted to 30% of it. RUB 202,500 comes out monthly. That is, per quarter - 607,500 rubles. You can see that the amount of contributions is greater than the advance payment. However, the “prepayment of tax” can only be reduced by 50%. Thus, the following is obtained: 210,000 x 0.5 = 105,000 rubles. And this is the amount of the advance payment that the company must pay before the end of the quarter.

Simplified taxation system from 5 to 15%: specifics

This is the second type of “simplification”. The object of taxation under the simplified tax system in this case is income that is reduced by the amount of expenses. Regional laws may establish a differentiated reduced rate (from 5%), but the basic indicator is 15%.

In terms of timing, everything is the same. Every quarter a person pays an advance payment to the budget. But business doesn’t always work in the black, and expenses sometimes exceed income. But you still have to pay tax. It will be minimal. It is calculated on all income received during the year at a 1 percent rate.

Simply put, at the end of the year the entrepreneur calculates the tax in the usual way, and additionally the minimum one. After which the amounts are compared. The one that turns out to be larger is paid into the budget.

To understand what receipts are considered income by law, you need to refer to Articles 249 and 250 of the Tax Code of the Russian Federation. They are listed there full list. In general, the use of a simplified taxation system involves maintaining cash accounting of funds. That is, funds received into a bank account registered with the enterprise are taken into account.

The list of expenses, in turn, is specified in Article 346.16 of the Tax Code of the Russian Federation. It includes the costs of purchasing tangible assets, fixed assets, paying insurance premiums and salaries, rent, etc. All expenses are checked by representatives of the relevant authorities to determine their feasibility. Naturally, each acquisition must directly relate to the activities of the enterprise and be documented. Therefore, accounting for individual entrepreneurs and LLCs is mandatory.

Calculation of simplified tax system 15%

Using an example, it is worth understanding how tax is calculated under this system. The “simplified” form of “income minus expenses” looks a little more complicated. And below is a table showing the hypothetical movement of funds of the above-mentioned fictitious Tekhnika LLC.

The numbers are taken as an example. And here is how in this case the amount of tax is calculated according to the “simplified” system: (14,450,000 - 8,250,000) x 15% = 930,000 rubles.

The minimum, in turn, is determined by this formula: 14,450,000 x 1% = 144,500 rubles. And you can see that the amount of the “standard” tax is higher. Accordingly, you will have to pay it. You just need to subtract the advance payments: 930,000 - 485,000 = 445,000 rubles. This amount will be paid at the end of the year.

Accounting

Everything related to the receipt of funds into the individual entrepreneur’s account and their spending must be reflected in the documentation. Many people prefer not to bother with this issue, and reduce everything to filling out an account book (either in paper or electronic format). Moreover, this is allowed by a letter from the Ministry of Finance of the Russian Federation. In accordance with it, an entrepreneur does not have to keep accounts if he himself is responsible for maintaining KUDiR. In general, he has a choice here.

But despite the fact that accounting for individual entrepreneurs is not necessary, tax reporting no one canceled. Personnel papers, bank and cash documents - all this needs to be collected for further presentation to the inspectorate. If there is any discrepancy between the paid tax and the income received (underpayment, in other words), then individual entrepreneurs may be issued a fine or even forcibly stop their activities.

However, as already mentioned, the simplified tax system is a simplified system. And accounting is also not particularly difficult. In this case, the following data will be sufficient:

• Balance sheet.
• Income statement.
• Applications (report on changes in capital, on the intended use of funds, on the movement of funds, etc.).

In this case, detail can be avoided. It is enough to indicate only the most important information about the movement of finances. This is permitted by clause 6 of Order of the Ministry of Finance dated July 2, 2010 No. 66n.

Declaration

Well, a lot has been said above about how the single tax is calculated, to whom it should be paid, and also how to do accounting. Now a few words on the topic concerning the reporting process.

In case of USN declaration is rented once a year. This year, individual entrepreneurs had to do this by April 30, LLC - by March 31. Next year, 2018, the deadlines for submitting reports will shift slightly (it all depends on the days on which the weekend falls).

The declaration is filled out in the form approved by the order of the Federal Tax Service of the Russian Federation dated February 26, 2016. You can submit it in any of three ways:

• Contact the Federal Tax Service in person or through a representative.
• Send the document by mail.
• Send through a specialized service electronically via the Internet.

What about padding? There are some nuances here. If there is no data on the declaration sheets, then there is no need to include them in the document. There is no need to leave empty cells - dashes are placed in them. All financial data is indicated rounded to the nearest ruble, pages are numbered (001, 002, etc.). There should be no corrections. It is also unacceptable to fasten declaration sheets together, since this creates a risk of damaging the paper.

In fact, filling out this document is not difficult. All points are signed in it, and as a guide you can take a clear example, which is easy to find either in the Federal Tax Service or on an Internet resource.

The most important thing is to remember the deadlines for submitting reports. If an entrepreneur is late with this, he faces a fine of 5% of the tax in the first month, but in subsequent months it can be increased to 30%.

Submission of zero reports

While talking about taxation and the single tax, it is also worth paying a little attention to the cases that were already briefly mentioned above.

Let's say the IP is open for show. The entrepreneur regularly pays fixed fees. But he has no profit - is it then necessary to submit reports to the Federal Tax Service? Yes, this is required. And such a document is called a zero declaration.

The same form is taken. The main attention should be paid to filling out section 2.1.1. In line No. 102 you need to indicate the number “2”. This means that the entrepreneur does not have hired employees and reward individuals he doesn't pay. In line No. 133 the number “0” is entered. No income - no tax according to the simplified tax system.

Line No. 143 also indicates zero. Although it is reserved for the notorious insurance premiums that each individual entrepreneur pays in in full. At this point, many people make mistakes by putting a different number. But for those who fill out the “zero” form, the requirements are exactly the same.

What can you say about the paragraphs on financial reporting? In the boxes where the amount is usually indicated, dashes are added.

Otherwise, there are no pitfalls. After filling out the document, you need to print it out in two copies and submit it to the Federal Tax Service on time. The inspector will take one declaration as a report, and put a stamp, date, signature on the other and return it to the entrepreneur.

Documents for full reporting

Of course, the declaration is not the only thing that must be presented to the tax entrepreneur. The list of other documents is quite impressive. And to conclude the topic, I would like to pay attention to him.

If the entrepreneur does not have hired workers, then here’s what else he needs to prepare:

• Report to Federal service state statistics.
• VAT declaration. If the individual entrepreneur performed the duties of an agent, then it must be handed over at the end of each quarter.
• Journal of accounting of issued and received invoices. If the actions related to them were carried out by the entrepreneur in the interests of another person, then the document will also have to be submitted quarterly.
• Notification to fee payer. But this is the case if a person carries out trading activities. This item is regional.

If a businessman hired people on his staff, the list of documents will be even more impressive. You will need to present the form SZV-M, RSV-1 and 4-FSS, 6-NDFL and 2-NDFL, average number of employees, and a report to the State Statistics Committee. And besides this, there is also reporting that must be submitted to the Social Insurance Fund.

As you can see, every person who decides to start their own business will have to delve into a considerable number of nuances. But not everything is as complicated as it might seem out of habit.

I would also like to say a few words regarding the simplified tax system based on a patent. Many entrepreneurs are thinking of taking advantage of the opportunity to pay taxes through redemption. But the fact is that this is impossible. Because the repurchase of a patent is actually a legal mechanism for UTII. But the simplified tax system is completely different.

In conclusion, it should be said that the simplified tax system is truly the simplest and most understandable system. It is good at least because financial statements need to be submitted to the Federal Tax Service only once a year. And with the same UTII it must be compiled once a quarter. Therefore, if you want to make your life a little easier when organizing a business, you should switch to the simplified tax system.

The simplified tax system or simplified taxation system is a regime that allows companies and individual entrepreneurs to pay a single tax. Compared to OSNO, simplification is more profitable. Let's consider the features of using the simplified tax system and taxes on the simplified tax system.

Read in the article:

The simplified taxation system, in order to realize the possibility of its application, requires the fulfillment of four mandatory conditions.

1. Compliance with the limit on the average number of employees. Nine months of the year before the start of application of the simplified tax system, it should not exceed 100 people. Involved in the calculation average number personnel, the average number of external part-time workers and persons with whom the company has entered into GPC agreements for the performance of work or provision of services.

1. Not exceeding the residual value of fixed assets, determined according to the rules of Chapter 25 of the Tax Code. This figure cannot be more than 150,000,000 rubles. An individual entrepreneur may not take this requirement into account when switching to a simplified version. But, like the organization, he is obliged to comply with it in the course of its application. As soon as the residual value of the fixed assets exceeds the specified limit, you need to leave the special regime from the beginning of the quarter in which the excess occurred.
2. Income limitation for nine months of the year before the start of application of the simplified tax system, in the amount of 112,500,000 rubles. This requirement does not apply to individual entrepreneurs either. During the application of the special regime, the amount of income, including for individual entrepreneurs, should not exceed 150,000,000 rubles. If an excess is allowed, you need to leave the special regime at the beginning of the quarter in which it occurred.
   Violation of the restrictions listed above means that it will be possible to start using the simplified tax system again only after a year.
3. Notify the tax authorities about the application of the simplified procedure no later than December 31 before the year in which this special regime begins to be used. Late notification will mean that the company or individual entrepreneur does not have the right to the simplified tax system. If inspectors establish such a fact, they will assess additional taxes in accordance with OSNO or the previously applied regime.

We also note that some organizations cannot use the system taxation simplified tax system due to legal restrictions (see table below).

Table. Who cannot apply the simplified tax system by law

USN - rates

There are two objects of simplified taxation: “income” and “income reduced by the amount of expenses.” You can choose any of them.

Table. USN: types of taxation

The basic single tax rate for the “income” object is 6 percent. But the authorities of the constituent entities of the Russian Federation, using the relevant regulations, can reduce it in the range from 6 to 1 percent.

The basic rate of the object “income minus expenses” is 15 percent. It can be reduced to 5 percent.

It should be noted that a number of constituent entities of the Russian Federation have set a rate of zero percent for starting individual entrepreneurs who work in the production, scientific, social or domestic spheres.

You can find out about the rates applied in the region from the information resources of its authorities.

Rates for individual entrepreneurs have also been reduced in Crimea and Sevastopol. For the “income” object it is 4 percent, but can be reduced to zero. At the same time, individual entrepreneurs from the spheres of healthcare, education, recreation and entertainment, fish farming and Agriculture pay tax at a rate of 3 percent. For an object “income minus expenses” the rate is 10 percent. The preferential categories of individual entrepreneurs indicated above pay a single tax at a rate of 5 percent.

Simplified "income"

To determine the amount of taxable income, the cash method is used. The calculation includes proceeds from the sale of goods, work performed, services rendered and from the sale of property rights (Article 249 of the Tax Code of the Russian Federation).

It includes revenue from previously purchased goods, in particular, inventories, depreciable property, etc., as well as advances for upcoming deliveries of goods, work, and services.

The tax base also includes non-operating income according to (Article 250 of the Tax Code of the Russian Federation):

• property, work, services received free of charge;
• penalties and fines regarding violation of contract terms, compensation for losses or damages;
• interest on loans and borrowings;
• materials and spare parts obtained during the dismantling of buildings.

Unclaimed accounts payable that are not related to the expiration of the statute of limitations or the liquidation of the creditor are also included in the calculation.

The transferred income is included in the calculation of the tax base in the payment period. The date of receipt of income is recognized as:

• the day when the money arrived in the current account or cash register;
• translation made electronic money;
• property was received as payment, the work was completed;
• the right to claim has been obtained;
• the bill has been paid or endorsed to a third party;
• the netting act was signed.

Amounts must be confirmed with primary documents and other documents. These can be acts, bank statements, cash receipts, etc.

There are incomes that are not included in the calculation of the tax base. These include:

• types of income listed in Article 251 of the Tax Code;
• interest and dividends on government securities on which income tax is calculated at a rate of 0, 9 or 15%;
• debts on written off or reduced taxes (fees, penalties, fines);
• accounts payable for unpaid advances, which were written off.

Simplified “income minus expenses”

The tax base for a single tax for the object “income minus expenses” is the difference between income and expenses.

Expenses that can be included in the calculation are listed in Internal Revenue Code Section 346.16 (see table below). The list contains about forty items. Including costs not listed may lead to disputes with tax inspectors.

Table. Expenses included in the calculation of tax under the simplified tax system

The expenses indicated in the table must be justified and documented. They must also be paid and incurred for profit.

The date of payment is considered to be the moment of receipt of money or mutual settlement with the counterparty, which led to a reduction in the debt.

Attached files

• Form of notification of the beginning of application of the simplified tax system.doc

The simplified taxation system, 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 belong to small enterprises, 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 to use when expenses 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 tax office. You can immediately attach it to registration documents, but by law this is given 30 days from the date of registration with tax authority. If you don’t meet the 30 days, you’ll have to work for the rest of the year. common system taxation 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 the average headcount 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.

Tax is paid quarterly 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.