Tax regimes for entrepreneurs: choosing the simplified tax system. What is a simplified tax system

Russian legislation provides commercial enterprises ability to work in simplified taxation mode. a special taxation mechanism that involves a significant reduction in the financial burden of companies. This occurs by reducing the base for calculating the corresponding fees to the treasury, as well as by reducing the basis for determining its individual components. At the same time, the company retains a number of obligations, the fulfillment of which will be required by the tax authorities. The simplified tax system is a regime that significantly facilitates the activities of Russian companies, but does not imply their complete exemption from paying the fees provided for by law, as well as from submitting the necessary reports to the competent structures. What are the specifics of “simplified”? What nuances of its use in practice deserve special attention?

General information about the simplified tax system

Let's look at the basic information about the simplified tax system. What it is? The simplified taxation system, or simplified taxation system, is provided for by the Tax Code of the Russian Federation. Most popular among novice entrepreneurs. The fact is that the simplified tax system, in most respects, is much more profitable than the general taxation system - the OSN, which is used in large enterprises.

Simplification in the tax regime under consideration is expressed not only in terms of the amount of fees required to be paid, but also in relation to reporting procedures. There are very few of them under the simplified tax system.

Conditions for applying the simplified tax system

Let's study the essence of the simplified tax system (what it is) in more detail. Let's consider the “simplified language” in the aspect of the rules for its application provided for by the legislation of the Russian Federation. As we noted above, mainly beginning entrepreneurs - those who own a small business - can count on using this fee payment system. But what will be the criteria here? In order to apply the appropriate system under which the simplified tax system is paid, the enterprise must meet the following basic characteristics:

It employs no more than 100 employees;

The company's annual revenue does not exceed 60 million rubles. (in some interpretations - 45 million rubles for 9 months of the tax year);

The residual value of assets is no more than 100 million rubles.

There are also additional criteria. Thus, the share in the ownership of the authorized capital of other enterprises in a company applying for work under the simplified tax system should not exceed 25%. Also, in order to take advantage of the benefits of the simplified tax system, a company cannot have branches.

What taxes can you avoid paying?

To better understand the specifics of the simplified tax system and what it is, let’s take a closer look at the benefits that an enterprise operating under the appropriate tax regime receives. The main feature of the simplified tax system is that this system calculation and payment of fees to the budget replaces several taxes characteristic of the OSN. These include: income tax (excluding fees on dividends and certain types of obligations), property tax, VAT, personal income tax for an entrepreneur - if he is an individual entrepreneur. However, in some cases, the obligation to pay the relevant types of fees remains with the company - for example, if it acts as a tax agent. Or if it generates documents that reflect the need to pay certain taxes. We'll look at similar scenarios a little later.

Types of taxes according to the simplified tax system

What does the business owner have to pay in return for these fees? The legislation provides for 2 schemes for its settlements with the state. Under the first of them, the tax base is formed from the company’s revenue. Of this, 6% is payable to the treasury. Expenses under the simplified tax system are not taken into account. Another scheme is the calculation of fees based on the profit indicators of the enterprise. Of this, 15% is payable to the treasury. Within the framework of this scheme, expenses under the simplified tax system are great importance. So, if they are equal to income or exceed it, then the tax base is not formed.

Which of the two marked schemes is better for an entrepreneur to choose? determined by the industry specifics of the business. If he is engaged in the provision of services, then he will have few expenses. In this case, it is more profitable to pay taxes on revenue. If a person is a store owner, then in this case the costs will be significant. In retail, the average profitability is about 10-15%. In this case, it is more profitable to pay fees on profits. Let's consider an example that will clearly allow you to see in which cases one scheme is more profitable, and in which - another.

Example of simplified taxation system calculation

Our task is to find a formula that allows us to determine the optimal basis for calculating the simplified tax system. The company's income and expenses are factors that largely influence the setting of appropriate priorities. Let's consider an example that will clearly reflect the specifics of using the first or second scheme for calculating the simplified tax system.

Let's say a company provides services for printing and scanning documents. Its estimated expenses will be formed through the purchase of paper and paint for MFPs (let’s agree that we have 2 of them and they were given to the company as a gift, and therefore are not included in the expenses), payment for electricity, as well as transfer of labor compensation to employees.

Let's start with an analysis of the company's possible expenses. Let’s say the company employs 2 people with a salary of 25 thousand rubles. The cost of paper and paint with an average intensity of commercial use of one device of about 700 pages per day will be approximately 10 thousand rubles. per month. The required contributions to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund for employees are about 30% of their salary. Thus, expenses based on the amounts that go towards paying the company’s employees and fulfilling social obligations will amount to 65 thousand rubles. (salary for two and 30% contributions to funds). We add 10 thousand rubles to them, which will be used to buy paper and paint. It turns out, in total monthly expenses firms - 75 thousand rubles.

What are the company's expected earnings? Average cost of printing 1 sheet in major cities- 3 rubles. We multiply this figure by 700, and then by 30 (let’s assume that the company works every day). It turns out 63 thousand rubles. But we have 2 printers. In total they will bring 126 thousand rubles. revenue. Let us also scan about 100 images per day. The cost of processing each is on average 5 rubles. As a result, we earn about 15 thousand rubles from scanning. per month. The total revenue of the company for all services is 141 thousand. Profit taking into account expenses is 66 thousand rubles.

Which scheme to choose for paying the simplified tax system? We know the income and expenses. If we pay the state tax on revenue - 6% on 141 thousand rubles, then we will have 132 thousand 540 rubles left. Net profit in this case will be 57,540 rubles. If we pay the state a tax on the difference between income and expenses - 15% of 66 thousand rubles, then we will have 56,100 rubles left. net profit. It is obvious that payment of the simplified tax system when calculating tax on revenue in in this case more profitable.

Of course, these calculations represent very approximate sample. The simplified tax system may become unprofitable if for some reason, for example due to seasonal fluctuations in demand, the revenue is not as much as in our example. It is clear that the main clients of printing and scanning companies: students, schoolchildren, lyceums - relax in the summer. But the legislation does not provide for a temporary change in the tax regime in the summer. Therefore, the owner of a company providing the corresponding type of service should calculate the corresponding changes in the dynamics of demand when determining the optimal scheme of work in the simplified taxation system.

Taxes and fees under the simplified tax system

Under both schemes, the enterprise must fulfill its obligations not only to transfer taxes to the Federal Tax Service, but also to pay the necessary contributions to state funds - the Pension Fund of the Russian Federation, the Social Insurance Fund and the Compulsory Medical Insurance Fund. If legal form running a business - LLC, then the entrepreneur transfers the corresponding fees to the treasury only for his hired employees. If a person runs a business as an individual entrepreneur, then he must also make contributions to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund for himself. At the same time, he has the right to credit 100% of them to pay taxes - calculated both on revenue and profit. Thanks to this opportunity, many entrepreneurs actually do not feel any additional financial burden due to the need to pay the corresponding fees for themselves.

As a rule, enterprises operating under the simplified tax system do not pay contributions and other types of taxes. However, there are a number of legal grounds for determining additional financial obligations of companies during the “simplified” procedure. Among these are fees associated with excise taxes. Their formation may be associated with the import into the territory of the Russian Federation of goods that require appropriate documents, the purchase of petroleum products, the sale of alcoholic products and others (including confiscated or mismanaged), as well as the sale of products that are imported into the Russian Federation from the Republic of Belarus. Some enterprises that operate under the simplified tax system pay state and customs duties, land, transport and water taxes, as well as fees provided for by law for the use of biological resources.

Payment of taxes under the simplified tax system and reporting procedures

We have studied the basic information about the simplified tax regime Russian enterprises, USN. We have looked at what it is and what its main advantages are. Now we can explore some of the practical nuances of using the capabilities of “simplified”. An interesting aspect concerns the procedure for paying the corresponding tax.

The legislation establishes specific deadlines for this obligation. The simplified tax system is a regime that involves quarterly transfers by enterprises necessary fees to the budget. The legislation requires entrepreneurs working under the simplified tax system to make advance payments within 25 days from the end of the corresponding tax period. It could be the first quarter, half a year, 9 months. The fee after the end of the tax year can be transferred to the budget until March 31 - for LLC owners, until April 30 - for individual entrepreneurs.

Another most important aspect practical work enterprises in the simplified taxation system - reporting. We noted above that the corresponding obligations of the business owner have been simplified - that is, sending them to the Federal Tax Service large quantity no reporting forms are required. In fact, the main document that an entrepreneur needs to periodically send to the Federal Tax Service is a tax return. It must be submitted before March 31 of the year following the reporting year - to the owners of the LLC, and before April 30 - to the individual entrepreneurs. A tax return is a standardized form, and the Federal Tax Service will always be able to issue a sample of it. The simplified tax system is a regime that is associated with a minimum volume of reporting procedures. However, one must not forget about the need to provide a declaration to the entrepreneur. A sample of filling out its first page may look something like this.

The structure of the document is very simple. The main thing is not to make a mistake in indicating personal data and figures reflecting business turnover.

If the company is a tax agent

For firms with status, the law predetermines additional obligations in terms of paying various fees to the treasury. For example, companies that hire employees employment contracts or ordering services under civil contracts, must pay personal income tax on the corresponding compensation to employees or contractors.

Companies in the status of a tax agent are also required to perform a number of reporting procedures, which may supplement the list noted above. So, for example, enterprises of the relevant type must submit to the Social Insurance Fund a payslip drawn up in the prescribed form - by the 15th day of the month following the tax period. Tax agents have reporting obligations to the Pension Fund of the Russian Federation; they need to submit form RSV-1 to this institution by the 15th day of the second month following the reporting period. Individual information is also submitted to the Pension Fund within a similar time frame. In some cases, an enterprise has the status of a tax agent in the aspect. In this situation, the company needs to submit a corresponding declaration to the Federal Tax Service by the 20th day of the month that follows the reporting period. If the company pays dividends, then it is also necessary to submit a declaration, which will reflect the income tax figures.

At the end of the year, enterprises in the status of a tax agent must submit: a payslip to the Social Insurance Fund (by January 15), information about average number employees, VAT declaration (until January 20), form RSV-1, as well as individual information in the Pension Fund (until February 15); certificates in form 2-NDFL (until April 1), declarations on land and transport taxes (until February 1).

How to switch to simplified tax system

So, if we try to explain the essence of the simplified tax system (what it is) in simple words, then we can limit ourselves to the following formulation: the simplified tax system is a regime for paying fees to the treasury, which requires a minimum tax burden, and also represents a strong incentive to start a business. But how can a business owner take advantage of the benefits that the “simplified system” provides? There are two main schemes for transferring a company’s activities to the appropriate mode.

The first involves the activation of the simplified tax system at the time of registration of the company with the Federal Tax Service. In this case, the entrepreneur must, along with the package of documents necessary to obtain a certificate of inclusion of the company in state registers, submit a notification to the Federal Tax Service. A special filling pattern has been established for the relevant document. The simplified tax system is a regime into which an enterprise can switch within 30 days after state registration by sending the relevant document to the Federal Tax Service. He might look like this.

The second scheme assumes that the company will be transferred to the simplified tax system from other taxation regimes. The main thing is to keep in mind that the law sets certain time limits. The simplified tax system is activated only from the beginning of the next tax year. Under the second scheme, the entrepreneur must also submit a notification to the Federal Tax Service.

Disadvantages of the simplified tax system

So, we have studied the essence of the simplified tax system, what it is and how it is calculated. The advantages of “simplification” are obvious. But there are also some disadvantages of the simplified tax system. Thus, an enterprise whose turnover has sharply increased, for example after concluding a large contract, may lose the right to operate under a simplified taxation regime. In practice, this may mean the need for urgent additional payment of fees - for example, related to income tax. If an enterprise returns from the simplified tax system to the basic tax system, this will be accompanied by the need to submit a large number of reporting documents to the Federal Tax Service. This may be accompanied by significant labor costs for company specialists to fill them out. simplified tax system when switching to this mode will require restoration of reporting, as well as VAT on capitalized assets.

Enterprises operating under OSN pay VAT. In turn, firms using the simplified tax system are not required to remit this tax to the state. In this sense, the simplified tax system significantly eases the financial burden of the company, but at the same time it can predetermine the reluctance of those counterparties who pay VAT to work with it. This is due to the specifics of legislation in the field of calculation and payment. The fact is that in some cases firms can count on its compensation - provided that the VAT is used by the counterparty. Since the simplified company does not transfer it to the budget, the number of its potential partners may decrease, since some of them may not benefit from cooperation if the counterparty works without VAT.

Sometimes entrepreneurs try to adapt to this aspect of the legislation, trying to issue invoices that contain a separate line with VAT. This is ineffective, lawyers say. The fact is that such a document predetermines the obligation of the enterprise itself to transfer the corresponding amount of VAT to the budget. Similarly, a corresponding declaration must be submitted to the Federal Tax Service.

It can also be noted that the tax base cannot be reduced by the amount of VAT under “simplified taxation” if the business owner pays fees on the company’s profits. Moreover, if an entrepreneur who works according to the simplified tax system, in order to increase loyalty on the part of the counterparty, issues invoices in which VAT is recorded, then the corresponding amounts of money that go to his current account can be recorded as income in the interpretation of the tax authorities, and with In this case, they must pay taxes.

If an entrepreneur working under the simplified system generates an invoice for the counterparty, in which VAT will be recorded, but does not transfer the corresponding amount to the budget, then the Federal Tax Service may, having discovered this violation, recover these funds from the company. Also, the Federal Tax Service may charge a penalty on the basis that the tax provided for by the Tax Code of the Russian Federation was not paid by the company. Similarly, sanctions provided for by the Tax Code of the Russian Federation can be imposed on a business for missing VAT returns.

Thus, in practice, attempts by entrepreneurs to circumvent the norms established by law regarding work with VAT are significantly complicated by other provisions of the laws. Therefore, many companies do not work according to the “simplified” system, because they want to retain the right to use deductions associated with calculations that include VAT. However, as many entrepreneurs believe, counterparties can always be attracted by lower prices for goods and services - and they will not care whether VAT is compensated or not.

Above, answering the question: “STS - what is it?” - we noted that companies can count on working in this mode only if they do not have branches. Many business representatives consider this criterion as a disadvantage of the “simplified approach”, since as the business grows, the entrepreneur will most likely need to open branches in other cities.

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

Who has the right to apply the simplified tax system

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

The notice states:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Criteria for a simplified taxation system

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

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

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

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

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

List of legislative acts regulating law

List of legislative acts:

Category “Questions and Answers”

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

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

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

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

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

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

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

USN or “simplified”- the most popular tax collection system for small businesses; in 2018, more than 3 million entrepreneurs already chose it. Its advantage is that only a small tax is paid on income (revenue) or profit. Accordingly, this regime has two types: simplified taxation system 6% and simplified taxation system 15%. Let's decide on the nuances.

With a simplified tax system of 6%, the tax base is Income. When choosing this type of taxation, 6% is paid on all revenue received. If you are planning significant expenses, then it is better to choose the simplified tax system of 15% and the tax base “Income minus Expenses”.

Please note that with both types of “simplified” you need to pay additionally to the Federal Tax Service insurance premiums“for yourself”, which in 2018 amount to 29,700 rubles.

The advantages of the simplified tax system for individual entrepreneurs are obvious:

• simple accounting and tax accounting;
• the already mentioned opportunity to choose the object of taxation (income 6% or income minus expense 15%);
• opportunity to provide tax return once a year;
• reduction of the tax base on the cost of fixed assets and intangible assets at the time of their commissioning or acceptance for accounting;
• Individual entrepreneurs using the simplified tax system are exempt from paying personal income tax on income received from business activities. 

At the same time, the simplified tax system also has its disadvantages, and the main one among them: restrictions on types of activities. Not all individual entrepreneurs can switch to the simplified tax system at will, and this is what will be discussed in our article.

STS for individual entrepreneurs for 2018: types of activities

Even at the time of registration, the individual entrepreneur informs the Federal Tax Service about the types of activities that he plans to engage in. This choice seems unimportant, but only until the moment when you need to choose a tax regime. Registration of an individual entrepreneur involves selecting a code from the OKVED directory, depending on what activity you plan to engage in as part of your business. You can select several individual entrepreneur activity codes, but it is not recommended to select more than twenty. The main type of activity should be indicated first on the list. It is for this type of activity, which is the main source of income, that an application for state registration IP.

The Document Manager service allows you to find the necessary documents within a few minutes. OKVED codes(types of activity) individual entrepreneurs and download them in a format convenient for you: text, excel or pdf in the application form P21001.

In 2018, according to the Tax Code, the following are not entitled to apply the simplified taxation system:

• organizations with branches;
• banks;
• insurers;
• non-state pension funds;
• investment funds;
• professional participants in the securities market;
• pawnshops;
• organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of common minerals;
• organizations engaged in organizing and conducting gambling;
• notaries engaged in private practice, lawyers who have established law offices, as well as other forms of legal entities;
• organizations that are parties to production sharing agreements;
• organizations and individual entrepreneurs that have switched to a taxation system for agricultural producers (unified agricultural tax);
• organizations and individual entrepreneurs, the average number of employees for the tax (reporting) period, determined in the manner established by the federal body executive power authorized in the field of statistics exceeds 100 people;
• organizations whose residual value of fixed assets, determined in accordance with the legislation of the Russian Federation on accounting, exceeds 150 million rubles;
• state and budgetary institutions;
• foreign organizations;
• organizations and individual entrepreneurs who did not notify about the transition to a simplified taxation system within the time limits established by paragraphs 1 and 2 of Article 346.13 of this Code;
• microfinance organizations;
• private employment agencies engaged in providing labor to workers (personnel).

Most of the restrictions in this list do not affect individual entrepreneurs. In our case, individual entrepreneurs who would like to switch to the simplified tax system cannot engage in:

• legal practice;
• production of goods requiring excise duties;
• gambling business;
• notarial practice.

Quite often on the Internet, upon request “STS for individual entrepreneurs for 2018: types of activities,” restrictions for individual entrepreneurs on the simplified tax system are given, such as opening a pawnshop, clearly forgetting that only an LLC can register a pawnshop.

One of the most popular taxation regimes, especially among individual entrepreneurs, is the simplified system (USN or simplified system). Her main feature is that instead of income tax, VAT, property tax, a single tax replacing them is paid. At the same time, the tax burden is less than on OSNO, and accounting for individual entrepreneurs and LLCs is much simpler, so you can do it yourself.

Organizations and entrepreneurs who want to apply a simplified tax system can choose two options for calculating taxes:

• The simplest one is the rate for which is 6%.
• More complex, but in some cases it is more profitable to use it - this is Simplified tax system “income minus expenses”, the rate varies depending on the availability of benefits - from 5 to 15%, but most often it is still 15%.

Conditions for applying the simplified tax system

The use of simplifications has some limitations, so first of all you need to understand whether your business falls under them (Tax Code of the Russian Federation, Art. 346.12, clause 3).

Number:

• This type of taxation can only be applied by small businesses with no more than 100 employees.

For what type of activity and which organizations and individual entrepreneurs cannot use this type taxation:

• Insurers, banks, microfinance organizations, pawnshops, investment funds, non-state pension funds, securities market participants working on a professional basis.
• If an individual entrepreneur or LLC is engaged in sales or mining, the exception is the common ones, for example, sand, crushed stone, peat.
• LLCs and individual entrepreneurs that produce excisable goods (gasoline, alcohol, tobacco products, etc.).
• Lawyers who have a law office, notaries who are engaged in private practice, etc.
• Business entities using .
• Organizations that participate in production sharing agreements.
• If the share of participation in the organization of other organizations is more than 25%, with the exception of non-profit organizations; educational and budgetary institutions; also organizations that have authorized capital consists of 100% of the deposits made public organizations disabled people.
• In case of exceeding 100 million rubles. residual value of fixed assets.
• Simplification cannot be used by foreign organizations.
• Budgetary and government institutions.
• If an organization or individual entrepreneur has submitted an application for the simplified tax system required for the transition to this tax system not within the deadlines established by law.
• Organizations that have branches.

On January 1, 2016, amendments came into force, according to which, if the described conditions are met, organizations have the right to apply the simplified tax system if they have their own representative offices, for branches everything remains unchanged.

By income:

• If the company’s annual income exceeds a certain turnover, in 2014 it was 60 million rubles, in 2015 the bar was increased to 68.82 million rubles, in 2016 the limit is 79.74 million rubles. Therefore, the same condition is that if a company, based on the results of 9 months of its work, has not exceeded the income level of 45 million rubles, then it can switch to a simplified tax system starting next year by submitting an application in Form 26.2-1.

Important! From January 1, 2017, the threshold for switching to the simplified tax system is increasing. At the end of 2016, income should not exceed 59 million 805 thousand rubles.

The procedure for switching to the simplified tax system

The transition to a simplified system by submitting an application can be carried out within the following time frames:

1. When organizing a company, along with documents for registration.
2. Within 30 days after registration.
3. Until December 31 of the year preceding the application of the simplified tax system.
4. In order not to wait a whole year, you can close and immediately open an individual entrepreneur by submitting the necessary notification.

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

In order to choose the type of taxation, you need to understand what is behind it. We will briefly describe each of them; you can read more in detail on our website in other articles.

simplified tax system “income” – 6%

The procedure for calculating the simplified benefit in this case is very simple; to calculate it, you need to take all the income received and multiply it by the rate, which is 6%.

Example

Suppose you received an income of 1 million rubles, then the income will be calculated according to the following scheme:

Tax = Income * 6%,

In our case, 1,000,000 * 6% = 60,000 rubles.

Please note that expenses under the simplified tax system “income” are not taken into account in any way. Therefore, it should be used if expenses are very difficult to confirm or their share is very small. The 6% system is used mainly by individual entrepreneurs who work without employees or have a small staff; due to simple accounting, you can do without accountants and not use accounting outsourcing.

STS “Income minus expenses” – 5-15%

This tax calculation system is more complex, and most likely it will be very difficult to manage alone without a qualified accountant. However, correct application of this system can save taxes and it is worth using it if the LLC or individual entrepreneur can confirm the expenses.

Attention! It is believed that this simplified taxation system is more profitable than 6% if it accounts for at least 50% of income.

The tax rate is usually 15%, but it can be reduced in regions to 5% and if applicable certain types activities. You should check with your tax office for details of the preferential rate.
Example

Let's also take an annual income of 1 million rubles, and let's take expenses in the amount of 650 thousand rubles, and calculate taxes at a rate of 15%.

Tax = (Income - expenses) * rate (5-15%)

In our case: (1,000,000 – 650,000) * 15%= 52,500

As you can see in this case, the tax amount will be less, but keeping records is much more difficult. At the same time, not all expenses under the simplified tax system (income minus expenses) can be taken into account when calculating tax; you can read more about this taxation by clicking on the link.

Minimum tax and loss

Another nuance that this system has is the minimum tax. It is paid if the estimated tax is less than this amount or even zero, its rate is 1% of the income, excluding expenses incurred (Tax Code of the Russian Federation, Article 346.18). So, if we take the example we described, the minimum tax will be 10,000 rubles. (1 million rubles * 1%), even if you counted, for example, 8,000 rubles for payment. or 0 rub.

Even if your expenses equaled your income, which would essentially result in a zero tax basis, you would still need to pay that 1%. When calculating “by income” there is no minimum tax. If, based on the results of the last tax period, the taxpayer incurred a loss, then this amount can be included in expenses in subsequent years, and the amount of tax can be reduced accordingly.

Reducing the simplified tax system by the amount of insurance premiums

One of the positive aspects of the simplification is that the amount of tax can be reduced by the amount of insurance contributions transferred to the Pension Fund. However, there are some features, both when choosing a tax calculation system and when there is employees.

Simplified taxation system - individual entrepreneurs under the “Income” system without employees

As you know, an entrepreneur can work without hired employees, while he only pays a payment to the Pension Fund for himself, which is established by the government for each year. So in 2016 its value is 23,153.33 (PFR and MHIF). This payment allows you to reduce the amount of tax by its entire amount (by 100%). Thus, an individual entrepreneur may not even pay this tax at all.

Example

Ivanov V.V. behind last year earned 220,000 rubles, and Petrov A.A. earned 500,000 rubles, both paid the above payment for themselves in full, as a result, taxes for them are calculated as follows:

For Ivanov: Tax = 220,000 * 6% = 13,200, since the amount of payment to the Pension Fund for oneself is greater than the received value, so the final tax value will be zero.

For Petrov: Tax = 500,000 * 6% = 30,000, subtract the payment for yourself, we find that the amount of tax payable will be 30,000 - 23,153.33 = 6,846.67.

Simplified taxation system – individual entrepreneurs and LLCs under the “Income” system with employees

This situation can arise both for an organization that simply cannot work without employees, and for individual entrepreneurs. In this case, taxes can be reduced by the amount of payments for employees, but not more than 50%. In this case, it is paid in full, but is not taken into account when reducing.

Example 1

Petrov earned 700,000 rubles, and payments to the Pension Fund for employees amounted to 18,000 rubles. In this case we get:

Tax = 700,000 * 6% = 42,000, since the amount of payments to the Pension Fund for employees does not exceed 50% of the amount received, the simplified tax system can be completely reduced by it. The tax payable in this case will be 24,000 (42,000 – 18,000).

Example 2

Let’s assume that Ivanov (or Ivanov and K LLC) earned 700,000, while he paid 60,000 rubles to the Pension Fund for the employees.

Tax = 700,000 * 6% = 42,000 rubles, while it can reduce no more than 50% of taxes, in our case it is 21,000. Since 60,000 (payment to the Pension Fund) is more than 21,000, taxes can be reduced no more , than by 21 thousand, that is, no more than 50%. As a result, the Tax payable will be 21,000 rubles (42,000 – 21,000).

Simplified tax system “income minus expenses”

In this case, the presence or absence of employees does not matter. In this case, it is not the tax itself that is reduced, but, as in the examples discussed above, but the tax base. Those. The amount of payments to the Pension Fund is included in the amount of expenses and the tax will be calculated from the difference at the applicable rate.

Example

So, if Petrov received an income of 500,000 rubles, and expenses amounted to: rent 20,000 rubles, salary 60,000, payments to the Pension Fund for employees amounted to 18,000, for himself.

Tax payable = (500,000 – 20,000 – 60,000 – 18,000- 23,153.33) * 15% = 378,846.76 * 15% = 56,827.

As you can see, the calculation principle is somewhat different.

Payment of 1% to the Pension Fund for income over 300,000 rubles

Please note that if an individual entrepreneur received income during the reporting period of more than 300 thousand rubles, then Pension Fund(PFR) an additional 1% is paid on the excess amount. For example, if an income of 400,000 rubles is received, then you will additionally need to pay (400,000 – 300,000) * 1% = 1,000 rubles.

Important! In a letter dated December 7, 2015 under number No. 03-11-09/71357, the Ministry of Finance explained that this payment will be equated to a mandatory fixed payment, so the simplified tax system can also be reduced by this amount. Do not confuse this amount with the minimum tax!

Reporting and tax payment

This type of taxation implies the following reporting:

1. Declaration according to the simplified tax system provides once a year, the deadline for submission is until April 30 of the year following the previous one.
2. Entrepreneurs should maintain, abbreviated name - KUDiR. Since 2013, its certification by the Federal Tax Service is no longer required. But it must be laced, stitched and numbered in any case, however, if provided zero reporting, in some regions it is not required.

If an entrepreneur ceases his activities under the simplified tax system, then he must submit a declaration under the simplified tax system no later than the 25th day of the month following the one in which it ceased.

Paying taxes

Although reporting is provided once a year, you still have to keep records constantly, because payments under the simplified tax system are divided into 4 parts - 3 of them are advance and mandatory, as is the 4th final payment for the year. However, if you don't pay advance payments or pay incorrectly, you may be subject to fines and penalties.

The deadlines for paying advances and taxes are as follows:

• For the first quarter, payment must be made by April 25.
• For the second quarter, payment is due July 25.
• Payment for the third quarter is due October 25th.
• The annual and final payment is made no later than April 30 of the year following the reporting year. Those. for example, April 30, 2017 would be the deadline to pay taxes for 2016.

Responsibility for detected violations

1. If you are late or simply did not submit your declaration on time simplified tax system fine will be 5-30% based on the amount of tax that was required to be paid. In this case, the minimum fine is 1000 rubles.
2. If you did not pay taxes, then penalties will be 20-40% based on the amounts that you did not pay.
3. If payments are delayed, penalties will be charged as well as if they are calculated incorrectly.

The simplified tax system (or in common parlance - Simplified taxation system) is probably the most popular tax regime.
Those for whom it suits are divided into two camps.
With big expenses and with little expenses. The first pay 15% of the amount, which is obtained by subtracting their expenses from their income. Life is even easier for the second: 6% of the income received. In general, that’s all the description of the tax.
There are nuances, and we’ll talk about that.

Advantages of the simplified tax system over other tax systems

The demand for “simplified language” among business representatives is quite understandable: it has whole line parameters that favorably distinguish it from other tax regimes. For example:

• Companies operating on the simplified tax system, instead of several types of taxes, pay one. That is, unlike those who apply OSNO, they do not have to pay property tax, income tax, VAT, etc.;
• Possibility to choose the so-called object of taxation. There are two options here: income minus expenses 15% and income 6%.
• “Simplified” can be combined with other tax regimes, for example;
• Due to the fact that maintaining accounting and tax records using the simplified tax system is not very difficult, individual entrepreneurs and founders of organizations can do this on their own, without resorting to specialized accounting assistance. In some cases, this allows you to significantly save the enterprise budget;
• To territorial tax service you need to submit one declaration based on the results of the annual reporting period.

Disadvantages of the simplified tax system

Along with some obvious advantages The simplified mode also has its disadvantages. These include:

• Inability to develop business in other cities and regions, including opening representative offices or branches. Besides. “simplified” cannot engage in banking, legal, insurance business and some other types of activities;
• Those individual entrepreneurs and organizations that work under the simplified tax system do not use VAT in their work, and this can significantly narrow the circle of partners. Large companies most often apply VAT and require the same from their counterparties;
• Legal entities and individual entrepreneurs using the simplified tax system cannot offset all their expenses as expenses and thereby reduce the tax base;
• If strictly established limits are exceeded, for example, on the number of personnel or profit margins, companies lose the right to work on the simplified tax system. It will be possible to return back only from the beginning of next year and subject to established by law framework

How to switch to simplified tax system

In short, switching to “simplified” is not a difficult matter. It is possible in two ways:

1. Immediately after registering an individual entrepreneur or LLC. Here you just need to attach to the main package of documents;
2. Change the taxation system during the operation of the enterprise. This is usually done in order to optimize taxation, or if the right to work under other tax regimes has been lost, for example, the types of activities of the enterprise have changed, or the individual entrepreneur has lost the opportunity to apply the patent system.

For your information! You can switch to the simplified tax system once a year, with the start of a new calendar year. At the same time, those wishing to do so must submit a notification to the territorial tax authority about the upcoming transition to the “simplified tax” in advance.

Objects of the simplified tax system: income 6% or income minus expenses 15%

Companies and individual entrepreneurs who have chosen as the main tax simplified tax system, then you must definitely decide on the object of taxation. In simplified terms, there are two of them:

1. Income minus expenses 15%. Here tax payment is done from the difference between the profit and costs of the organization; At the same time, we must not forget that not all expenses can be taken into account, but only those that are prescribed in the Tax Code of the Russian Federation. That is why it is necessary to keep careful and detailed records of what is produced within commercial activities costs;

Attention! The more expenses an entrepreneur has, the more profitable it is for him to apply the object of taxation of income minus expenses of 15%. That is why it is often used by either novice businessmen or those who plan to actively develop their business.

2. Income 6%. In this case, tax is paid exclusively on income. The main advantage here is that you do not need to keep track of expenses, that is, collect all kinds of checks, receipts, etc. supporting papers. In addition, it is believed that tax authorities rarely conduct inspections of those individual entrepreneurs and organizations that use the simplified tax system in their activities with income subject to taxation of 6%.

Important! In some cases, for example, if an individual entrepreneur or a company located on the simplified tax system is engaged in social, scientific or industrial projects, it is exempt from paying this tax for a two-year period. True, this possibility can only be realized if local authorities have agreed to it.

Rules for filing a declaration on the simplified tax system

Another procedure that simplifies the simplified tax system is filing a tax return. Those who work on the simplified exam must take it no more than once a year. Moreover, LLCs must transfer it to the tax authorities no later than March 31, and individual entrepreneurs - before April 30.

There are several ways to submit your tax return:

• In person at the tax office;
• By sending a letter with notification of delivery by Russian Post. It is advisable to do this with the letter. In this case, the deadline for filing the declaration will be the date of its dispatch;
• Through a trusted person. Here you will need a power of attorney certified by a notary;
• Through the website of the Federal Tax Service.

Who can work under the simplified tax system

The prevalence of “simplified” can be explained by the fact that it is acceptable for use by those representatives of the sphere of medium and small businesses who are engaged in providing a certain, and quite wide, range of services and work in relation to the population, as well as other individual entrepreneurs and legal entities. But there are also exceptions. For example, according to the simplified tax system the following are not allowed to work:

• Non-state insurance and pension funds;
• Those companies whose main activity is organizing and conducting gambling, etc.;
• Companies engaged in the extraction and sale of mineral resources;
• Lawyers, notaries;
• Foreign organizations;
• Any financial structures: investment funds, banks, pawnshops, microfinance organizations, etc.;
• Some other business representatives;

This list undergoes periodic changes, so if necessary, it can be clarified by the tax service.

Working conditions under the simplified tax system

Those companies and organizations that work on the “simplified tax” must remember that there are certain conditions under which the “simplified tax” loses the right to apply this tax regime. This:

• Excess number of employees. Only those companies that employ more than 100 people have the right to use the simplified tax system;
• Exceeding the established income limit. That is, if an enterprise receives more than 60 million rubles a year, then it does not have the right to be on the simplified tax system;
• Share of participation of outsiders legal entities in an LLC using the simplified tax system should not be more than 25%.
• Legal entities with branches and representative offices also cannot operate under the simplified taxation system.

That is, if an enterprise has plans for serious business development, then it is better to abandon the simplified tax system.