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STS (simplified taxation system). Individual entrepreneur income minus expenses simplified

To calculate the simplified tax system, the taxpayer who has selected the “income” object should perform the following steps:

  • calculate the tax base;
  • determine the amount of the advance payment;
  • determine the final amount of tax to be paid.

The rules and formulas that apply at each stage do not allow for dual interpretation. The peculiarities may only affect the rate of this type of tax, since regions are given the right to set rates other than 6%. True, only in the direction of decrease. The reduced rate cannot be lower than 1% (with the exception of the 0% rate for individual entrepreneurs carrying out entrepreneurial activities in the production, social and (or) scientific spheres and registered for the first time after the law on “ tax holidays"). However, the most widely used rate remains 6%, and we will focus on it in our article.

How is the simplified tax system calculated: determining the tax base

Before calculating the 6% simplified tax system, you need to find the value of the tax base. Determining the tax base for this object of taxation does not present any great difficulties, since it does not involve the deduction of expenses and, accordingly, work to establish the composition of the latter for tax purposes.

In order to find out the tax base for the tax period, the actual income received is calculated quarterly on an accrual basis. At the end of the tax period (year), the overall result of income for this period is summed up.

How to calculate the 6% simplified tax system: determine the amount of advance payments

The advance payment corresponding to the tax base calculated from the beginning of the year to the end of the reporting period is determined by the following formula:

AvPr = Nb × 6%,

Nb is the tax base, which represents the taxpayer’s income on an accrual basis from the beginning of the year.

However, the amount of the advance payment payable at the end of the reporting period will be calculated using a different formula:

AvPu = AvPr - Nvych - Ts - AvPpred,

AvPr — advance payment, corresponding to the tax base calculated from the beginning of the year to the end of the reporting period;

Nvych - tax deduction, equal to the sum insurance premiums paid to funds, temporary disability benefits paid to employees, transferred payments for voluntary insurance in favor of employees;

Tc - the amount of the trade fee paid to the budget (if the type of activity carried out by the taxpayer falls under this fee);

AvPpred. - the amount of advances paid based on the results of previous reporting periods (such deduction is provided for in paragraphs 3, 5 of Article 346.21 of the Tax Code of the Russian Federation).

The amount of tax deduction for individual entrepreneurs who work for themselves and do not have employees is not limited (paragraph 6, clause 3.1, article 346.21 of the Tax Code of the Russian Federation), i.e. this deduction for individual entrepreneurs can reduce the amount of accrued tax to 0. An entrepreneur who there are hired employees, they have the right to apply a tax deduction only in the amount of 50% of the tax amount calculated from the tax base (paragraph 5, clause 3.1, article 346.21 of the Tax Code of the Russian Federation).

This limitation applies only to insurance premiums, temporary disability benefits and payments for voluntary insurance. It does not apply to the trade fee (clause 8 of Article 346.21 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated October 7, 2015 No. 03-11-03/2/57373). And even when the maximum possible deduction amount has been reached due to the amount of contributions, benefits and payments for voluntary insurance, the accrued tax can be further reduced by the amount of the trade tax.

In this case, the taxpayer must be registered as a payer of such a fee.

Read about the specifics of calculating the trade fee in the material “The trading fee is paid for the whole quarter, even if it is not fully worked out”.

USN: formula for calculating the final payment

At the end of the year, the last calculation of the simplified tax system for the tax period is carried out at 6%, subject to additional payment to the budget. Please keep in mind that there may be an overpayment. This amount will either be offset against future payments or returned to the taxpayer's account.

The formula by which the simplified tax system is calculated - income is established by paragraphs. 1, 3, 5, 8 tbsp. 346.21 of the Tax Code of the Russian Federation and looks like this:

N = Ng - Nvych - Ts - AvP,

Ng - the amount of tax, which is the result of multiplying the tax base calculated for the entire year by 6%;

AvP - the amount of advance payments that are calculated during the reporting periods of the reporting year.

Learn more about what it is single tax, which is paid under the simplified tax system, read the article “Single tax under the simplified taxation system (STS)” .

Example conditions for calculating the simplified tax system “income” for 2018

Let's consider step by step how to calculate tax under the simplified tax system - income. To do this, we will give an example of how to calculate the simplified tax system of 6%.

Example

Omega LLC, which uses the simplified tax system with the object “income” in its activities, received income in the amount of 3,200,000 rubles in 2018. Broken down by month it looks like this:

  • January - 280,000 rubles;
  • February - 310,000 rubles;
  • March - 260,000 rubles;
  • April - 280,000 rubles;
  • May - 260,000 rubles;
  • June - 250,000 rubles;
  • July - 200,000 rubles;
  • August - 245,000 rubles;
  • September - 220,000 rubles;
  • October - 285,000 rubles;
  • November - 230,000 rubles;
  • December - 380,000 rub.

At the end of the quarter, income amounted to 850,000 rubles, half a year - 1,640,000 rubles, 9 months - 2,305,000 rubles, year - 3,200,000 rubles.

During the tax period, Omega LLC paid to insurance premium funds:

  • for the 1st quarter - 21,000 rubles;
  • for the six months - 44,300 rubles;
  • for 9 months - 66,000 rubles;
  • for the whole year - 87,000 rubles.

There were also payments of temporary disability benefits. Their total amount was 24,000 rubles, including:

  • in the 2nd quarter - 17,000 rubles;
  • in the 3rd quarter - 7,000 rubles.

From the 2nd half of the year Omega LLC began to carry out trading activities and in the 4th quarter paid a trading fee in the amount of 12,000 rubles.

Calculation of simplified tax system for 2018

Omega LLC will calculate tax at a simplified tax rate of 6% as follows.

  1. How to calculate the simplified tax system: determining the amount of the advance payment based on the results of the 1st quarter.

First, according to the 6% simplified tax system, a calculation of the advance payment attributable to the tax base of this reporting period is made:

850,000 rub.× 6% = 51,000 rub.

A deduction is then applied to the amount received. That is, it decreases by insurance premiums, paid in the 1st quarter. Since the organization has the right to make such a reduction by no more than half of the accrued amount, before this reduction it is necessary to check the fulfillment of the condition on the possibility of applying the deduction in full:

51,000 rub.× 50% = 25,500 rub.

This condition is met since contributions are equal to 21,000 rubles, and the maximum deduction amount is 25,500 rubles. That is, the advance can be reduced by the entire amount of contributions:

51,000 rub. - 21,000 rub. = 30,000 rub.

The advance payment due at the end of the 1st quarter will be equal to 30,000 rubles.

  1. How to calculate tax according to the simplified tax system 6%: determining the amount of the advance payment based on the results of the six months.

First, the advance payment attributable to the tax base of a given reporting period is calculated. The tax base is determined on an accrual basis. As a result we get:

RUB 1,640,000× 6% = 98,400 rub.

The amount received should be reduced by insurance premiums paid for the first half of the year and by the amount of temporary disability benefits paid to employees for the first 3 days of illness in the 2nd quarter. The total amount of contributions and benefits for the half-year is:

RUB 44,300 + 17,000 rub. = 61,300 rub.

However, subtract this amount from 98,400 rubles. will not work, since the maximum deduction amount is less than it and is only 49,200 rubles. (RUB 98,400 x 50%). For this reason, the advance payment can only be reduced by RUB 49,200. As a result we get:

RUB 98,400 - 49,200 rub. = 49,200 rub.

Now we determine the advance payment based on the results of the six months, subtracting the advance payment based on the results of the first quarter from this amount:

RUB 49,200 - 30,000 rub. = 19,200 rub.

Thus, at the end of the six months, the amount of the advance payment will be 19,200 rubles.

  1. How to calculate the simplified tax system 6%: determining the amount of the advance payment based on the results of 9 months.

First, the advance payment attributable to the tax base of this reporting period is calculated. As a result we get:

RUB 2,305,000× 6% = 138,300 rub.

The amount received should be reduced by insurance premiums paid for 9 months and by the amount of temporary disability benefits paid to employees for the first 3 days of illness in the 2nd and 3rd quarters. The total amount of contributions and benefits for the period is:

66,300 rub. + 17,000 rub. + 7,000 rub. = 90,300 rub.

However, this amount cannot be deducted from 138,300 rubles, since the maximum deduction amount is less than it and is only 69,150 rubles. (RUB 138,300× 50%). For this reason, the advance payment can only be reduced by 69,150 rubles. As a result we get:

RUB 138,300 - 69,150 rub. = 69,150 rub.

Now let’s determine the advance payment based on the results of 9 months, subtracting from this amount the advances accrued for payment based on the results of the first quarter and half of the year:

RUB 69,150 - 30,000 rub. - 19,200 rub. = 19,950 rub.

Thus, at the end of 9 months, the amount of the advance payment will be 19,950 rubles.

  1. How to calculate the simplified tax system 6%: determining the final amount of tax paid at the end of the tax period.

It is necessary to calculate the simplified tax system of 6% for the advance payment attributable to the tax base of the tax period (year). As a result we get:

RUB 3,200,000× 6% = 192,000 rub.

The amount received should be reduced by the insurance premiums paid for the entire year and by the amount of temporary disability benefits paid to employees for the first 3 days of illness for the entire year. The total amount of contributions and benefits for the period is:

87,000 rub. + 17,000 rub. + 7,000 rub. = 111,000 rub.

However, this amount cannot be deducted from 192,000 rubles, since the maximum deduction amount is less than it and is only 96,000 rubles. (RUB 192,000× 50%). For this reason, the payment can only be reduced by RUB 96,000 related to contributions and benefits. However, in the 4th quarter there was also a payment for the trading fee (RUB 12,000). The deduction can be increased by this amount. As a result we get:

192,000 rub. - 96,000 rub. - 12,000 rub. = 84,000 rub.

Now, according to the simplified tax system, the tax payable for the year is calculated by subtracting from this amount all advances accrued for payment based on the results of the 1st quarter, half a year and 9 months:

84,000 rub. - 30,000 rub. - 19,200 rub. - 19,950 rub. = 14,850 rub.

Thus, at the end of the year, the amount of tax to be transferred to the budget will be 14,850 rubles.

Our simplified tax system 6% calculator will help you calculate advance payments and taxes based on your data.

The calculated amounts of advance payments and simplified taxation at the end of the year are reflected in tax return.

You can download the current declaration form under the simplified tax system and a sample of filling out the declaration under the simplified tax system “income” for 2018.

The declaration is submitted to the INFS:

  • legal entities - no later than March 31;

In 2019, legal entities can submit a declaration on April 1, since deadline falls on a day off - Sunday. Filing the declaration in more than late dates will entail a fine under Art. 119 of the Tax Code of the Russian Federation.

Deadlines for payment of taxes and advance payments

Advance payments are made based on the results of each reporting period:

  • for the 1st quarter - no later than April 25;
  • for the 2nd quarter - no later than July 25;
  • for the 3rd quarter - no later than October 25.

In 2018-2019, the dates for payment of advance payments fall on working days and are not transferred to other days .

At the end of the year, tax is paid:

  • legal entities - no later than March 31;
  • individual entrepreneurs - no later than April 30.

In 2019, the deadline for payment of tax for 2018 by legal entities falls on Sunday, therefore it is postponed to April 1, 2019. For individual entrepreneurs, there will be no postponement of the tax payment deadline for 2018, since 04/30/2019 is a working day.

A sample payment slip for payment of the simplified tax system “income” can be viewed.

If payers fail to pay taxes and advance payments on time, penalties will be assessed.

Results

The calculation of the simplified tax system for the object “income” is done quarterly: the amounts of advances are calculated 3 times, and at the end of the year the final tax amount is determined. The calculation base is the income received for the period (each time determined on an accrual basis), which is multiplied by the rate (usually 6%, but in the regions it can be reduced).

The amount of tax obtained from this calculation can be reduced by insurance premiums, disability benefits and voluntary insurance payments paid for the corresponding period. For employers, the amount of such a deduction cannot exceed 50%, and for individual entrepreneurs who do not have employees, it is possible to reduce accruals by 100%. The amount that supplements the deduction (in excess of 50%) will be the amount of the trading fee paid during the period.

In all periods except the 1st quarter, the amount calculated in this way is additionally reduced by the amount of advances accrued in previous reporting periods.

Correctly calculating the 6% simplified tax system tax is not difficult. It is important to deposit on time advance payments 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 the tax is 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 that were paid to the funds for employees (and for oneself in the case of individual entrepreneurs), as well as sick leave benefits that 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 six months, 9 months or a calendar year, we sum up 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 the advance payment for the 1st half of the year will be:
13,200 - 2,000 - 4,000 - 5,000 = 2,200 rubles.

One of the most important points, which sooner or later, one way or another, any novice entrepreneur will have to decide on what taxation system he should work under. This is important, since the taxation system determines not only how to keep accounts, submit declarations and reports, but also how much taxes and fees will be levied on the organization. It must be said that not only young businessmen may be puzzled by the problem of choosing a tax system. In the process of work, a change in the tax regime for some reason may be necessary for enterprises that have been existing on the market for a long time. In Russia, there are two most commonly used tax regimes for enterprises and organizations - general and simplified. Now we will talk about the simplified one, or, as it is also called in accounting circles, “simplified”.

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

The simplified tax system or, more broadly speaking, the simplified taxation system is a specially developed way of conducting accounting, submitting reports and paying taxes under a simplified scheme. As the law states, any organizations and enterprises included in the sphere of small and medium-sized businesses can operate under the simplified tax system. The simplified tax system is also a favorite tax regime for individual entrepreneurs.

Why simplified tax system?

The simplified tax system is extremely convenient for small and medium-sized enterprises. Since all accounting reports are carried out in a simplified version, they do not need to have an accountant on staff and can outsource bookkeeping. “Simplified” allows you to replace as many as three taxes with one and at the same time also gives you the opportunity to choose the so-called “”.

Simply put, the management of an enterprise has the right to decide how it will pay taxes: 6% of income or 15% of income minus expenses. Moreover, once a year, on the eve of the new calendar year, the object of taxation can be changed.

Another undeniable advantage of the simplified tax system is the ability to submit a declaration only once a year. Unlike the General Taxation System, the simplified regime exempts enterprises from certain types of taxes. For example, if we talk about Societies with limited liability, then they may not pay tax on property on the balance sheet of the organization, value added tax, as well as corporate income tax. Individual entrepreneurs who have chosen the “simplified system”, being individuals, are not required to pay tax on income from entrepreneurial activity, they are exempt from tax on property used in work, as well as from VAT.

Important! Even with the Simplified Taxation System, LLCs and individual entrepreneurs are legally required to pay personal income tax (NDFL) on employee salaries. Neglect or evasion of this duty will inevitably entail punitive sanctions.

Who can and who cannot work under the simplified tax system

The simplified tax system in Russia is very common, perhaps because the law provides that any enterprises and organizations that provide a certain list of works and services to the population can use it. The exceptions are:

  • Investment funds, banks, pawnshops, microfinance organizations and other financial structures
  • Non-state pension funds, insurance organizations
  • Organizations with branches
  • Budgetary organizations
  • Those companies that organize and conduct gambling and similar events
  • Companies that are parties to production sharing agreements
  • Organizations engaged in the extraction and sale of minerals (except for common ones, such as clay, sand, crushed stone, peat and others)
  • Enterprises registered in other states
  • Companies in which the share of participation of other companies is more than 25% (except non-profit organizations, budgetary educational institutions)
  • Enterprises producing excisable goods (alcohol, alcohol, tobacco, cars and motorcycles, gasoline, diesel fuel, motor oils, full list see Article 181 of the Tax Code of the Russian Federation)
  • Companies with more than 100 employees
  • Organizations that have switched to Unified Agricultural Tax
  • Those enterprises whose residual value of fixed assets is more than 100 million rubles
  • Companies that did not report the transition to the simplified tax system within the time frame and in the manner prescribed by law

It should be noted that changes occur periodically in this part of the Law, so we recommend that you periodically monitor this list.

Conditions for the transition to the simplified tax system

Even if the activities of an enterprise are included in the list of those permitted to operate under the simplified tax system, you need to know that in this case there are certain restrictions. That is, in order for the tax authorities to allow the transition to the “simplified” system, it is necessary that the internal component of the enterprise meet certain conditions. In particular:

  • The net profit of the enterprise must be less than 60 million rubles per year
  • The company should not employ more than 100 people
  • The residual value should be no more than 100 million rubles
  • If this is an organization, in particular a Limited Liability Company, then the share of participation of other organizations in it should not exceed 25%

ATTENTION! According to the law, those organizations and enterprises that have branches and representative offices will not be able to take advantage of the transition to a simplified taxation system, regardless of their location.

How to switch to "simplified"

Entrepreneurs, already during the procedure for registering an enterprise, are required to decide on the taxation regime under which they plan to operate. You can submit a notification for the Simplified Taxation System together with the rest of the package on state registration, and report it later - within 30 days after submitting the main documents to tax office.

If this does not happen, then the enterprise is automatically included in the general taxation system.

Sometimes it happens that in the process of work, businessmen understand that the simplified tax system is preferable to the operating tax system, and the question arises: is it possible to change the tax payment regime and how to do this? Yes, you can switch to the “simplified” system at any time during the operation of the enterprise. Due to its simplicity, this procedure should not cause any difficulties. To do this, the management of the enterprise must submit a notification to the tax authorities about the transition to the simplified tax system by the beginning of the next calendar year, but this must be done no later than December 31 of the current year. A standard sample notification can be easily found on the website of the Federal Tax Service.

Cons of the simplified tax system

Before deciding whether to switch to simplified tax regime, you should carefully weigh the pros and cons. The fact is that, despite the obvious advantages, working under the simplified tax system also has a number of hidden pitfalls. In addition to the above-mentioned restrictions on the number of employees in an enterprise and profit margins, the main disadvantage of working under the simplified tax system is the exemption of organizations from paying VAT.

The essence of the problem

Large enterprises, which, as a rule, operate on General system taxation, and therefore VAT, require their counterparties to fill out invoices. Meanwhile, entrepreneurs working on the simplified tax system are legally unable to issue these invoices. Another disadvantage of the simplified tax system is that if you lose the right to work under it, for example, as a result of exceeding the limit on the number of permitted employees or exceeding profits, you will be able to return to it only from next year. Moreover, the application for the transition will need to be submitted on the eve of January 1.

What's the result?

Friends, if you fall under the conditions of applying the simplified tax system, of course you need to switch to it. The disadvantages, as a rule, are smartly compensated by the advantages. On at the moment, The simplified tax system is the most convenient tax regime offered by the state to private businesses.

And finally: Individual entrepreneurs registered for the first time on the simplified tax system have the right to, namely, not pay taxes for a certain time.

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

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

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

1. What taxes does the individual entrepreneur pay?

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Total = RUB 27,854.96

KBK fixed fee to OPS - 182 102 02140 06 1110 160.

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

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

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

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

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

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

An example of reflecting income in a book:

Income taken into account

Costs taken into account
when calculating the tax base

20.03.2018 № 3

Prepayment under agreement dated March 20, 2018 No. 1

25.03.2018 № 4

Prepayment under agreement dated March 25, 2018 No. 2

26.03.2018 № 5

Prepayment under agreement dated March 26, 2018 No. 3

Total for the first quarter

Date and number of the primary document

Income taken into account
when calculating the tax base

Costs taken into account
when calculating the tax base

09.04.2018 № 10

Prepayment under agreement dated 04/09/2018 No. 4

22.04.2018 № 6

Refund of prepayment due to termination of contract dated March 20, 2018 No. 1

Total for the second quarter

Total for the half year

3. When should you pay tax?

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

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

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

4. How to calculate the payment amount

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

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

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

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

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

Example

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

Month

Income, rub.

Reporting (tax) period

Income for the reporting (tax) period (cumulative total), rub.

January

I quarter

February

March

April

Half year

June

July

9 months

August

September

October

November

December

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

— 4,000 rub. — in the first quarter;

— 12,000 rub. - within six months;

— 20,000 rub. — within 9 months;

— 28,000 rub. - within a year.

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

Solution

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

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

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

4,320 - 4,000= 320 rub.

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

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

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

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

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

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

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

504,000×6% = 30,240 rub.

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

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

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

4. Tax calculation at the end of the year:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

— suspend operations on the taxpayer’s account.

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

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

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

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

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

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

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

Chapter 26.2 of the Tax Code of the Russian Federation. Simplified taxation system (USN or “simplified tax system”)

The single tax under the simplified tax system is paid by companies and entrepreneurs who voluntarily switched to the “simplified system”. For the object of taxation “income” the rate is 6%. For the object of taxation “income minus expenses” the rate is 15%. This material, which is part of the “Tax Code “for Dummies”” series, is dedicated to Chapter 26.2 of the Tax Code of the Russian Federation “Simplified Taxation System”. This article provides an accessible, simple description of the procedure for calculating and paying a single “simplified” tax, the objects of taxation and tax rates, as well as the deadlines for submitting reports. Please note: articles in this series only provide general idea about taxes; For practical activities it is necessary to refer to the primary source - the Tax Code Russian Federation

Who can apply the simplified tax system

Russian organizations and individual entrepreneurs who have voluntarily chosen the simplified tax system and who have the right to apply this system. Companies and entrepreneurs who have not expressed a desire to switch to “simplified taxation” use other taxation systems by default. In other words, the transition to paying a single “simplified” tax cannot be forced.

What taxes do not need to be paid when applying the simplified tax system?

In general, organizations that have switched to the “simplified system” are exempt from property tax. Individual entrepreneurs - from personal income tax and personal property tax. In addition, both do not pay value added tax (except for VAT on imports). Other taxes and fees must be paid in accordance with the general procedure. Thus, “simplified” workers must make payments for compulsory insurance from employees’ salaries, withhold and transfer personal income tax, etc.

However, from general rules there are exceptions. So, from January 1, 2015, some “simplified” residents need to pay property tax. From this date, the exemption from payment of this tax does not apply to real estate for which the property tax base is determined as cadastral value. Such property may include, for example, retail and office real estate under clause 1 of Art. 378.2 of the Tax Code of the Russian Federation, clause 3 of Art. 346.11 Tax Code of the Russian Federation().

Where does the “simplified” system apply?

Throughout the Russian Federation without any regional or local restrictions. The rules for switching to the simplified tax system and returning to other taxation systems are the same for everyone Russian organizations and entrepreneurs regardless of location.

Who is not entitled to switch to the simplified tax system?

Organizations that have opened branches, banks, insurers, budgetary institutions, pawnshops, investment and non-state pension funds, microfinance organizations, as well as a number of other companies.

In addition, “simplified taxation” is prohibited for companies and entrepreneurs that produce excisable goods, extract and sell minerals, operate in the gambling business, or have switched to paying a single agricultural tax.

Limitations on the number of employees, the cost of fixed assets and shares in the authorized capital

Does not have the right to switch to a simplified system of organization and individual entrepreneurs if the average number of employees exceeds 100 people. The ban on the transition also applies to companies and entrepreneurs whose residual value of fixed assets exceeds 150 million rubles.

In addition, in the general case, the simplified tax system cannot be applied to enterprises if the share of participation in them of others legal entities more than 25 percent.

How to switch to simplified tax system

Organizations that do not fall into the above categories can switch to the simplified tax system if their income for the period from January to September did not exceed 112.5 million rubles. If this condition is met, you must submit a notification to the tax office no later than December 31, and from January of the next year you can apply the “simplified tax regime”. After 2019, the specified limit will need to be multiplied by a deflator coefficient.

Entrepreneurs who do not fall into the above categories can switch to the simplified tax system, regardless of the amount of income for the current year. To do this, they need to submit a notification to the tax office no later than December 31, and from January next year, individual entrepreneurs will have the opportunity to apply a simplified taxation system.

Newly created enterprises and newly registered individual entrepreneurs have the right to apply a simplified system from the date of registration with the tax office. To do this, you must submit a notification no later than 30 calendar days from the date of tax registration.

Organizations and individual entrepreneurs that have ceased to be UTII taxpayers can switch to the “simplified tax” system from the beginning of the month in which their obligation to pay a single “imputed” tax was terminated. To do this, you must submit a notification no later than 30 calendar days from the date of termination of the obligation to pay UTII.

Violation of the deadlines for filing an application for the use of the simplified tax system deprives the company or entrepreneur of the right to use the simplified system.

How long do you need to use the “simplified”

A taxpayer who has switched to the simplified tax system must apply it until the end of the tax period, that is, until December 31 of the current year inclusive. Until this time, you cannot voluntarily refuse the simplified tax system. Change system by at will is possible only from January 1 of the next year, which must be notified in writing to the tax office.

Early transition from the simplified system is possible only in cases where a company or entrepreneur has lost the right to the simplified system within a year. Then the refusal of this system is mandatory, that is, it does not depend on the desire of the taxpayer. This happens when income for a quarter, half a year, nine months or a year exceeds 150 million rubles (after 2019, this value will need to be multiplied by a deflator coefficient). Also, the right to the simplified tax system is lost when the criteria for the number of employees, the cost of fixed assets or the share in authorized capital. In addition, the right to a “simplified tax” is lost if an organization falls into a “forbidden” category in the middle of the year (for example, opens a branch or begins to produce excisable goods).

The termination of the application of the “simplified tax” occurs from the beginning of the quarter in which the right to it was lost. This means that an enterprise or individual entrepreneur, starting from the first day of such a quarter, must recalculate taxes using a different system. Penalties and fines are not charged in this case. In addition, if the right to a simplified system is lost, the taxpayer must notify the tax office in writing of the transition to a different taxation system within 15 calendar days after the end of the relevant period: quarter, half-year, nine months or year.

If the taxpayer ceases to engage in activities for which he applied the simplified system, then within 15 days he must notify his inspectorate about this.

Objects “STS income” and “STS income minus expenses”. Tax rates

A taxpayer who has switched to a simplified system must choose one of two objects of taxation. Essentially, these are two ways of calculating a single tax. The first object is income. Those who choose it sum up their income for a certain period and multiply by 6 percent. The resulting figure is the value of the single “simplified” tax. The second object of taxation is income reduced by the amount of expenses (“income minus expenses”). Here, the tax amount is calculated as the difference between income and expenses, multiplied by 15 percent.

The Tax Code of the Russian Federation gives regions the right to set a reduced tax rate depending on the category of taxpayer. A rate reduction can be entered both for the “income” object and for the “income minus expenses” object. You can find out what preferential rates are accepted in your region by contacting your tax office.

You need to select an object of taxation before switching to the simplified tax system. Next, the selected object is applied throughout the entire calendar year. Then, starting from January 1 of the following year, you can change the object, having previously notified your tax office no later than December 31. Thus, you can move from one object to another no more than once a year. There is an exception: the parties to the agreement on joint activities or property trust management agreements are deprived of the right to choose, they can only apply the object “income minus expenses”.

How to account for income and expenses

Taxable income under the simplified tax system is revenue from the main type of activity (sales income), as well as amounts received from other types of activities, for example, from leasing property (non-operating income). The list of expenses is strictly limited. It includes all popular cost items, in particular, wages, cost and repair of fixed assets, purchase of goods for further sale, and so on. But at the same time, the list does not include such an item as “other expenses”. Therefore, tax authorities are strict during audits and cancel any expenses that are not directly mentioned in the list. All income and expenses should be recorded in a special book, the form of which is approved by the Ministry of Finance.

With a simplified system, . In other words, income is generally recognized when money is received in the current account or cash register, and expenses are recognized when the organization or individual entrepreneur repays the obligation to the supplier.

How to calculate a single “simplified” tax

It is necessary to determine the tax base (that is, the amount of income, or the difference between income and expenses) and multiply it by the appropriate tax rate. The tax base is calculated on an accrual basis from the beginning of the tax period, which corresponds to one calendar year. In other words, the base is determined during the period from January 1 to December 31 of the current year, then the calculation of the tax base begins from scratch.

Taxpayers who have chosen the “income minus expenses” object must compare the resulting single tax amount with the so-called minimum tax. The latter is equal to one percent of income. If the single tax, calculated in the usual way, turns out to be less than the minimum, then the minimum tax must be transferred to the budget. In subsequent tax periods, the difference between the minimum and “regular” taxes can be taken into account as expenses. In addition, those for whom the object is “income minus expenses” can carry forward losses to the future.

When to transfer money to the budget

No later than the 25th day of the month following the reporting period (quarter, half-year and nine months), an advance payment must be transferred to the budget. It is equal to the tax base for the reporting period multiplied by the corresponding rate, minus advance payments for previous periods.

At the end of the tax period, it is necessary to transfer the total amount of a single “simplified” tax to the budget, and different payment deadlines are established for organizations and entrepreneurs. Thus, enterprises must transfer money no later than March 31 of the next year, and individual entrepreneurs must transfer money no later than April 30 of the next year. When transferring the final tax amount, all advance payments made during the year should be taken into account.

In addition, taxpayers who have chosen the “income” object reduce advance payments and the final amount of tax on compulsory pension and health insurance contributions, contributions for compulsory insurance in case of temporary disability and in connection with maternity, for voluntary insurance in case of temporary disability of employees, and also for payments sick leave workers. However, the advance payment or the final tax amount cannot be reduced by more than 50 percent. In addition to this, from January 1, 2015, it was possible to reduce the tax by the full amount of the trade tax paid.

How to report under the simplified tax system

You need to report on a single “simplified” tax once a year. Companies must submit a declaration under the simplified tax system no later than March 31, and entrepreneurs no later than April 30 of the year following the expired tax period. Reporting on the results of the quarter, half a year and nine months is not provided.

Taxpayers who have lost the right to simplified tax treatment must submit a declaration no later than the 25th of the next month.

Companies and individual entrepreneurs that have ceased to engage in activities falling under the simplified tax regime must submit a declaration no later than the 25th of the next month.

Combining the simplified tax system with imputation or the patent system

The taxpayer has the right to charge an “imputed” tax for some types of activities, and a single tax according to the simplified tax system for others. It is also possible that an entrepreneur applies the “simplified tax system” for some types of activity, and a patent taxation system for others.

In this case, it is necessary to keep separate records of income and expenses related to each of the special regimes. If this is not possible, then costs should be distributed in proportion to income from activities falling under different systems taxation.