Is it possible to change the USN 6 to 15. Simplified taxation system (USN, USN, simplified). How to choose: the pros and cons of different objects of taxation for usno
Simplified taxation system(STS) is one of the tax regimes. The simplified version implies a special procedure for paying taxes for organizations and individual entrepreneurs, it is focused on facilitating and simplifying the tax and accounting records of small and medium-sized businesses. The simplified tax system was introduced by the Federal Law of July 24, 2002 N 104-FZ.
The advantages of the simplified tax system:
Simplified accounting;
Simplified tax accounting;
No need to provide financial statements to the IFTS;
Possibility to choose the object of taxation (income 6% or income minus expenses 15%);
Three taxes are replaced by one;
The tax period, in accordance with the Tax Code of the Russian Federation, is a calendar year, therefore declarations are submitted only once a year;
Reducing the tax base for the cost of fixed assets and intangible assets at a time at the time of their commissioning or acceptance for accounting;
An additional plus for individual entrepreneurs on the simplified tax system is exemption from personal income tax payments related to income received from entrepreneurial activity.
Disadvantages of the simplified tax system:
Restrictions on the types of activities. In particular, organizations engaged in banking or insurance activities, investment funds, notaries and lawyers (private practice), companies engaged in the production of excisable goods, non-state pension funds (the full list is presented in) have no right to apply the simplified tax system;
Impossibility of opening representative offices or branches. This factor is an obstacle for companies that are planning to expand their business in the future;
A limited list of expenses that reduce the tax base when choosing an object of taxation STS “income minus expenses”;
The absence of the obligation to draw up invoices under the simplified taxation system, on the one hand, is a positive factor for the company: saving working time and materials. On the other hand, this is the likelihood of losing counterparties, VAT payers, since the latter in this case cannot claim VAT for reimbursement from the budget;
The impossibility of reducing the tax base by the amount of losses incurred during the period of application of the simplified tax system, when switching to other taxation regimes and vice versa, the impossibility of accounting for losses incurred during the application of other tax regimes in the tax base of the simplified tax system. In other words, if the company switches from the simplified tax system to the general tax regime or, conversely, from the general regime to the simplified one, then past losses will not be taken into account when calculating the single tax or income tax. Only losses incurred during the period of application of the current tax regime are carried forward;
The presence of losses does not exempt from the payment of the minimum tax established by law (with the object of the simplified tax system “income minus expenses”);
The likelihood of losing the right to use the simplified taxation system (for example, if the standard for revenue or the number of personnel is exceeded). In this case, you will have to restore accounting data for the entire period of application of the "simplified";
Limitation on the amount of income received, the residual value of fixed assets and intangible assets;
Inclusion in the tax base of advances received from buyers, which subsequently may turn out to be erroneously credited amounts;
The need to draw up financial statements during the liquidation of an organization;
The need to recalculate the tax base and pay additional tax and penalties in the event of the sale of fixed assets or intangible assets acquired during the period of application of the simplified tax system (for taxpayers who have chosen the object of taxation of the simplified tax system “income minus expenses”).
To use the simplified tax system, certain conditions must be met:
Number of employees less than 100 people;
Income less than 60 million rubles;
The residual value is less than 100 million rubles.
Separate conditions for organizations:
The share of participation of other organizations in it cannot exceed 25%;
Prohibition of using the simplified tax system for organizations that have branches and (or) representative offices;
An organization has the right to switch to the simplified tax system, if, according to the results of nine months of the year in which the organization submits a notification of the transfer, its income did not exceed 45 million rubles ().
Under the simplified tax system, any types of activity, with the exception of those specified in Art.
Not entitled to apply the simplified taxation system:
1) organizations with branches and (or) representative offices;
3) insurers;
4) non-state pension funds;
5) investment funds;
6) professional participants in the securities market;
7) pawnshops;
8) organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of widespread minerals;
9) organizations carrying out activities for the organization and conduct of gambling;
10) notaries in private practice, lawyers who have established law offices, as well as other forms of lawyer formations;
11) organizations that are parties to production sharing agreements;
13) organizations and individual entrepreneurs who have switched to the taxation system for agricultural producers (unified agricultural tax) in accordance with Chapter 26.1 of this Code;
14) organizations in which the share of participation of other organizations is more than 25 percent.
This limitation does not apply to:
For organizations whose authorized capital consists entirely of contributions from public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wages fund is at least 25 percent;
Non-profit organizations, including consumer cooperation organizations, operating in accordance with the Law of the Russian Federation of June 19, 1992 N 3085-I "On consumer cooperation (consumer societies, their unions) in the Russian Federation", as well as business societies the only founders of which are consumer societies and their unions, carrying out their activities in accordance with the specified Law;
On the economic societies established in accordance with the Federal Law "On Science and State Scientific and Technical Policy" by budgetary scientific institutions and scientific institutions created by the state academies of sciences, whose activities consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases data, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how), the exclusive rights to which belong to these scientific institutions;
On institutions established in accordance with the Federal Law of August 22, 1996 N 125-FZ "On higher and postgraduate vocational education" by higher educational institutions that are budgetary educational institutions, and by higher educational institutions created by state academies of sciences, the activity of which is the practical application (introduction) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how), the exclusive rights to which belong to these higher educational institutions;
15) organizations and individual entrepreneurs, the average number of employees of which for the tax (reporting) period, determined in accordance with the procedure established by the federal executive body authorized in the field of statistics, exceeds 100 people;
16) organizations whose residual value of fixed assets, determined in accordance with the legislation of the Russian Federation on accounting, exceeds 100 million rubles. For the purposes of this subparagraph, fixed assets are taken into account that are subject to depreciation and are recognized as depreciable property in accordance with Chapter 25 of this Code;
17) state and budgetary institutions;
18) foreign organizations;
19) organizations and individual entrepreneurs who did not notify about the transition to a simplified taxation system within the established time frame;
20) microfinance organizations.
Due to the application of the simplified tax system, taxpayers are exempted from paying taxes applied by the general taxation system:
For organizations on the simplified tax system:
Corporate income tax, with the exception of tax paid on income from dividends and certain types of debt obligations;
Corporate property tax;
Value Added Tax.
For individual entrepreneurs on the simplified tax system:
Personal income tax in relation to income from entrepreneurial activities;
Property tax of individuals, on property used in entrepreneurial activities;
Value added tax, excluding VAT paid when importing goods at customs, as well as when performing a simple partnership agreement or a property trust agreement).
Attention!
STS income 6%
Income minus expenses STS 15%
Within the framework of the simplified tax system, you can select the object of taxation income or income reduced by the amount of expenses incurred ().
The tax is calculated according to the following formula ():
Tax amount = Tax rate * Tax base
For a simplified taxation system, tax rates depend on the object of taxation chosen by the entrepreneur or organization.
With the object of taxation "income" the rate is 6% (STS 6%). The tax is paid on the amount of income. No reduction in this rate is envisaged. When calculating the payment for the 1st quarter, the income for the quarter is taken, for the half-year - the income for the half-year, etc.
If the object of taxation is the STS “income minus expenses”, the rate is 15% (STS 15%). In this case, for calculating the tax, income is taken, reduced by the amount of expense. At the same time, regional laws can establish differentiated tax rates for the simplified tax system in the range from 5 to 15 percent. The reduced rate can apply to all taxpayers, or be established for certain categories.
When applying the simplified taxation system, the tax base depends on the selected object of taxation - income or income reduced by the amount of expenses:
The tax base for the simplified tax system with the object "income" is the monetary expression of all income of the entrepreneur. Tax is calculated from this amount at a rate of 6%.
On the simplified tax system with the object “income minus expenses”, the basis is the difference between income and expenses. The more expenses, the less will be the size of the base and, accordingly, the amount of tax. However, a decrease in the tax base under the simplified tax system with the object "income minus expenses" is possible not for all expenses, but only for those that are listed in.
Income and expenses are determined on an accrual basis from the beginning of the year. For taxpayers who have chosen the USN object "income minus expenses", the minimum tax rule applies: if for the tax period the amount of tax calculated in the general procedure is less than the amount of the calculated minimum tax, then a minimum tax of 1% of the actually received income is paid.
An example of calculating the amount of an advance payment for an object "income minus expenses":
During the tax period, the entrepreneur received income in the amount of 25,000,000 rubles, and his expenses amounted to 24,000,000 rubles.
We determine the tax base:
RUB 25,000,000 - 24,000,000 rubles. = 1,000,000 rubles.
Determine the amount of tax:
RUB 1,000,000 * 15% = 150,000 rubles.
We calculate the minimum tax:
RUB 25,000,000 * 1% = 250,000 rubles.
It is this amount that needs to be paid, and not the amount of tax calculated in the general procedure.
There is no unequivocal answer to the question of which is better, the STS 6% or STS 15%. It all depends on the ratio of income and expenses specifically in your case. If expenses account for more than 60% of income, then, as a rule, 15% is more profitable than STS, if less, then STS 6%. However, it should be borne in mind that a decrease in the tax base with the object "income minus expenses" with a simplified taxation system of 15% is possible not for all expenses, but only for those listed in.
If you use the 6% STS, but want to add a type of activity and apply the 15% STS to it, then this will not work. It is impossible to combine STS 6% and STS 15%. The added type of activity will also be on the STS 6%.
The procedure for the transition to the simplified tax system is voluntary. There are two options:
1. Transition to the simplified tax system simultaneously with the registration of an individual entrepreneur or organization:
The notification can be submitted together with the package of documents for registration. If you have not done this, then you have another 30 days to think ().
2. Transition to STS from other taxation regimes:
The transition to the simplified tax system is possible only from the next calendar year. Notification must be submitted no later than December 31st ().
The transition to the simplified tax system with UTII from the beginning of the month in which their obligation to pay the single tax on imputed income was terminated ().
To switch from the simplified taxation system 15% to the simplified taxation system 6% and vice versa, it is necessary to submit a notification of the change in the object of taxation. It is possible to change the object of taxation only from the next calendar year. Notification must be submitted no later than December 31 of the current year.
At their own request, a taxpayer (organization or individual entrepreneur) applying the simplified taxation system has the right to switch to a different taxation regime from the beginning of the new calendar year by notifying (recommended form No. 26.2-3 "Notification of refusal to apply the simplified taxation system") the tax authority deadline not later than January 15 of the year in which he intends to apply a different tax regime. Moreover, if such a notification is not submitted, then by the end of the new calendar year that has come, the taxpayer must apply the simplified tax system.
The tax period of the simplified taxation system is 1 year. Taxpayers applying the simplified taxation system are not entitled to switch to a different taxation regime before the end of the tax period.
Quarter, half a year or 9 months.
Procedure:
Organizations pay tax and advance payments at their location, while individual entrepreneurs pay at their place of residence.
1. We pay tax in advance:
Not later than 25 calendar days from the date of the end of the reporting period. Paid advance payments are deducted from tax based on the results of the tax (reporting) period (year) ().
2. We fill out and submit a declaration according to the simplified tax system:
3. We pay tax at the end of the year:
Individual entrepreneurs - no later than April 30 of the year following the expired tax period.
If the last day of the due date for the payment of tax (advance payment) falls on a weekend or a non-working holiday, the payer is obliged to transfer the tax on the next following working day.
Payment methods:
Receipt for cashless payment.
Procedure:
The tax return is submitted at the location of the organization or the place of residence of an individual entrepreneur.
Individual entrepreneurs - no later than April 30 of the year following the expired tax period
The declaration form was approved by Order of the Ministry of Finance of June 22, 2009 N 58n. as amended by order of the Ministry of Finance of Russia dated 20.04.2011 No. 48n
The procedure for filling out the declaration was approved by Order of the Ministry of Finance dated June 22, 2009 N 58n. as amended by order of the Ministry of Finance of Russia dated 20.04.2011 No. 48n
In accordance with the letter of the Federal Tax Service of Russia dated 25.12.2013 No. GD-4-3 / [email protected] When filling out tax declarations, taxpayers are advised to indicate the OKTMO code in the "OKATO code" field starting from 01.01.2014 before the approval of new forms of tax declarations.
In the event that the taxpayer terminates the activity in respect of which the STS was applied, he submits a tax return no later than the 25th day of the month following the month in which, according to the notification submitted by him to the tax authority in accordance with, the entrepreneurial activity in respect of which this taxpayer applied a simplified taxation system. In this case, the tax is paid no later than the deadlines established for filing a tax return. That is, the tax is paid no later than the 25th day of the month following the month in which the taxpayer stopped using the simplified tax system. ().
The use of the simplified tax system does not exempt from the performance of the functions of calculating, withholding and transferring personal income tax from the salary of employees.
If the submission of the declaration is delayed for a period of more than 10 working days, account operations may be suspended (account freezing).
Late in submitting reports entails a fine in the amount of 5% to 30% of the amount of unpaid tax for each full or incomplete month of delay, but not less than 1000 rubles. ().
Delay in payment threatens to collect interest. The amount of the penalty is calculated as a percentage, which is equal to 1/300 of the refinancing rate, of the transferred not in full or in part of the amount of the contribution, or tax for each day of delay ().
For non-payment of tax, a penalty is provided in the amount of 20% to 40% of the amount of unpaid tax ().
1. the amount of income for the calendar year exceeded 60 million rubles;
2. the number of employees of the taxpayer exceeded 100;
3. the cost of fixed assets and intangible assets exceeded 100 million rubles.
Organizations and individual entrepreneurs who violate at least one of the above conditions lose the right to use the simplified tax system from the beginning of the quarter in which the violation was committed. From the same reporting period, taxpayers must calculate and pay taxes under the general taxation regime in the manner prescribed for newly created organizations (newly registered individual entrepreneurs). Penalties and fines for late payment of monthly payments during the quarter in which such taxpayers switched to the general tax regime, they do not pay.
A taxpayer (organization, individual entrepreneur), in case of loss of the right to use the simplified tax system in the reporting (tax) period, notifies the tax authority of the transition to a different taxation regime by submitting, within 15 calendar days after the end of the quarter in which he lost this right, a message about loss of the right to use the simplified taxation system (recommended form No. 26.2-2).
1. We prepare a notification of the transition to the simplified tax system automatically using the online service for processing documents or on our own, for this we download the current application form for the transition to the simplified tax system Information required when filling out Form 26.2-1:
Follow the instructions in the footnotes when completing the notice;
When switching to the simplified tax system within 30 days after registration, code 2 of the taxpayer sign is indicated;
In all cases, except for filing a notification at the same time as the documents for state registration, the seal of the organization is put (for an individual entrepreneur, the use of a seal is not necessary);
The date field indicates the date the notification was submitted.
3. We print out the completed notification in duplicate.
4. We go to the tax office, taking our passport with us, and submit both copies of the notification to the inspector through the window. We receive, with the mark of the inspector, the 2nd copy of the notification 26.2-1 about the transition to the simplified system.
Unlike other tax systems, simplified taxation has a big advantage. It consists in the fact that firms and entrepreneurs have the right to independently choose the object of taxation they use, and hence the tax rate. Let's take a closer look.
Selection of the object of taxation
On the simplified taxation system (STS), the payer can choose either “income” or “income reduced by the amount of expenses” as the object of taxation (clause 1 of article 346.14 of the Tax Code of the Russian Federation). The difference between the objects can be seen in the Table.
table
The choice of the object of taxation on the simplified tax system
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Values influencing the choice of the object of taxation:
- tax rate: find out if your region has reduced tax rates for people using the income minus expenses object, and if you are eligible for this preferential treatment;
- expenses: calculate the amount of expenses taken into account for the object of taxation "income minus expenses";
- payments to employees: it is necessary to calculate how much the tax will be reduced when the object of taxation is “income”.
For your information
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Note that persons who are parties to a simple partnership agreement (joint activity agreement) or a property trust agreement can only use “income reduced by the amount of expenses” as an object of taxation (clause 3 of article 346.14 of the Tax Code of the Russian Federation).
We change the object of taxation
The object of taxation can be changed annually. This fact should be notified to the tax authority before December 31 of the year preceding the year in which the change is expected (clause 2 of article 346.14 of the Tax Code of the Russian Federation). So if you decide to change the applicable object of taxation from 2015, then the notification should be submitted no later than December 30, 2014.
Please note: the object of taxation is not changed during the year.
The recommended notification form (form No. 26.2-6) is given in Appendix No. 6 to the order of the Federal Tax Service of Russia dated 02.11.2012 No. ММВ-7-3 / [email protected]"On the approval of the forms of documents for the application of the simplified taxation system." There is also an electronic format for this form (order of the Federal Tax Service of Russia dated November 16, 2012 No. ММВ-7-6 / [email protected]"On the approval of the formats for the submission of documents for the application of the simplified taxation system in electronic form").
After timely submission of the notification, you can apply a new taxation object from the next year. There is no need to wait for any answers / permissions from the tax office.
For a sample of filling out a notification, see the Example.
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We will fill out a notice to Grazer LLC about the change from 2015 of the taxation object under the “simplified” taxation method, provided that:
- INN / KPP - 6234015218/623401001;
- the date of notification is 12/23/2014;
- a new object of taxation is “income”.
Transitional rules
Costs
When moving from the “income” object to the “income minus expenses” object, expenses related to the tax periods in which the taxable object in the form of “income” was applied are not taken into account when calculating the tax base (clause 4 of article 346.17 of the Tax Code of the Russian Federation).
So, it will not be possible to take into account the salary accrued during the period of application of the “income” object (for example, for December 2014), but paid for the “income minus expenses” object (in January 2015). This was indicated by the Ministry of Finance of Russia in letters dated 05.26.2014 No. 03-11-06 / 2/24949, dated 07.09.2010 No. 03-11-06 / 2/142 and dated 08.07.2009 No. 03-11-06 / 2 / 121.
Meanwhile, the situation with material costs is more optimistic. The financiers in a letter dated May 26, 2014 No. 03-11-06 / 2/24949 recalled that according to sub. 1 p. 2 art. 346.17 of the Tax Code of the Russian Federation "simplified" material expenses are taken into account as part of expenses at the time of debt repayment. In this case, the paid raw materials and materials must be entered into the taxpayer's warehouse. Therefore, the costs of purchasing raw materials and materials, capitalized on the simplified taxation system (object - "income") and paid later at the object "income minus expenses", can be taken into account when calculating the base on the "simplified" basis at the object "income minus expenses".
If we talk about goods, then proceeding from sub. 2 p. 2 art. 346.17 of the Tax Code of the Russian Federation, the costs of paying for the cost of goods purchased for further sale are taken into account as expenses as they are sold. Based on this, the Ministry of Finance of Russia, in a letter dated December 31, 2013 No. 03-11-06 / 2/58778, spoke about the possibility of accounting for expenses to pay for the cost of goods purchased when using the simplified tax system with the object "income" and sold on the simplified tax system with the object "income minus expenses ".
Fixed assets
When changing the object of taxation from “income” to “income minus expenses” on the date of such a transition, the residual value of fixed assets acquired during the period of application of the simplified tax system with the object in the form of “income” is not determined (clause 2.1 of article 346.25 of the Tax Code of the Russian Federation).
The Ministry of Finance of Russia in letters dated July 24, 2013 No. 03-11-11 / 29209 and dated February 25, 2013 No. 03-11-11 / 81, considered the situation when the equipment was put into operation during the period of application of the "simplified taxation" with the object "income minus expenses ", And paid earlier on the simplified tax system with the object" income ". In this case, the cost of such equipment can be taken into account in the expenses for the simplified tax system with the object “income minus expenses”.
The situation is also interesting when a fixed asset is acquired, put into operation and the rights to it are registered during the period of application of the simplified tax system with the object of "income", and the payment of the value of the property occurred after the change of the object of taxation to "income minus expenses". In the letter of the Federal Tax Service of Russia dated February 6, 2012 No. ED-4-3 / 1818, it is noted that in this case, expenses during the period of their payment (on the simplified tax system with the object “income minus expenses”) are taken in equal shares for the reporting periods in the amount of the amounts actually paid.
Losses of past years
“Simplifieds” have the right to reduce the tax base by the entire amount of loss received following the results of previous years, in which the simplified tax system was applied with the object “income minus expenses”. It is allowed to carry forward a loss for 10 years following the tax period in which this loss was received. Losses are transferred in the order in which they were received (clause 7 of article 346.18 of the Tax Code of the Russian Federation).
Meanwhile, there are not many organizations that have consistently applied the simplified tax system for 10 years. Often, the special regime is alternated with the general taxation system, or the object of taxation is changed. When the object of taxation is changed from “income minus expenses” to “income”, the accounting of losses becomes impossible. However, if in the future you return to the object "income minus expenses", you will have the right to reduce the calculated tax base by the amount of the previously received loss for the years when the simplified tax system was applied with the object "income minus expenses" (letters of the Ministry of Finance of Russia dated March 16, 2010 No. 03-11-06 / 2/35 and dated 28.01.2011 No. 03-11-11 / 18).
It has a number of peculiarities inherent only to it. Neither the general taxation system nor other special tax regimes give the taxpayer the right to choose the object of taxation. Such in the "simplified" can be income or income reduced by the amount of expenses (clause 1 of article 346.14 of the Tax Code of the Russian Federation) (hereinafter - "income" and "income-expense" of the simplified tax system, "simplified" - "income" and "consumables" ).
The fiscal authorities explained in due time that the taxpayer is transferred to this special tax regime, and not a specific type of activity. Therefore, when applying the "simplified taxation", the object of taxation chosen by the taxpayer applies to all his activities, without division by type.
The use of two objects of taxation at the same time according to the simplified tax system, ch. 26.2 of the Tax Code of the Russian Federation is not provided for (Letter of the Federal Tax Service of Russia dated April 15, 2011 N KE-4-3 / [email protected]).
For a decade of action, Ch. 26.2 of the Tax Code of the Russian Federation, there has been an evolution in terms of the possibility of change. With the introduction of the considered special tax regime in 2003, the Tax Code of the Russian Federation did not allow changing the object of taxation during the entire period of application of the simplified tax system. Then, since 2006, the legislator has established a time lag - three years for the application of the "simplified system", after which it became possible to change the object of taxation. Since 2009, the "simplified" has the right to change the object of taxation annually. The object can only be changed from the beginning of the tax period. The taxpayer must notify the tax authority of this by December 31 of the year preceding the year in which he wishes to use another object. During the tax period, the object of taxation cannot be changed (clause 2 of article 346.14 of the Tax Code of the Russian Federation as amended by the Federal Law of June 25, 2012 N 94-FZ "On Amending Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation ").
Note. The Ministry of Finance of Russia in the Information message "On Changes in Special Tax Regimes" confirmed that the notification of the change of the object of taxation from next year, according to the new rules, should be submitted before December 31 of the year preceding it.
Applicants for a simplified taxation system can also use this rule if they consider that the object specified by them in the previously submitted notification for the use of the special tax regime under consideration does not suit them.
Refinement of an object
Each object has its own tax rate (clauses 1 and 2 of Art. 346.20 of the Tax Code of the Russian Federation):
- - 6% - for object in the form of income;
- - 15% - at object of taxation "income reduced by the amount of expenses".
The equality of the amounts of tax calculated from the above objects is reflected by the following equation:
6% x D = 15% x (D - R),
where D is the income received, P is the expenses incurred.
If only revenue (B) is taken as income, and cost (C) is taken as expenses, then the above equation will take the form:
6% x B = 15% x (B - C).
Profit (P), as you know, is the difference between revenue and cost (P = B - C). The cost price and profit are interconnected through the profitability indicator (P) (P = P: C). Using these ratios and replacing the profit in the equation, we come to the equation:
6% x (C + P x C) = 15% x P x C.
It remains to reduce the cost in both sides of the equation, and the expression for the profitability will take the form:
6% = (15% - 6%) x Р,
or P = 66.67% (6: 9).
If the profitability of activities for a taxpayer is more than 66.67%, then it is advisable for him to choose income as the object of taxation. If the profitability is less than 66.67%, then it is desirable for him to use income reduced by the amount of expenses as an object.
As a first approximation, as we can see, the object "income reduced by the amount of expenses" should be used by taxpayers who are engaged in labor-intensive, material-intensive production or use energy-intensive technologies. Organizations that provide services, the costs of which consist mainly of salaries of employees, office rent and the cost of purchasing office equipment, with a fairly significant revenue, should choose income as an object of taxation.
But this applies to the general case.
"Simplified" - "income earner" has the right to reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the amount of insurance premiums:
- for compulsory pension insurance;
- compulsory social insurance in case of temporary disability and in connection with maternity;
- compulsory health insurance;
- compulsory social insurance against industrial accidents and occupational diseases, -
paid (within the calculated amounts) for the same period of time in accordance with Federal laws:
- from 24.07.2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund";
- from 24.07.1998 N 125-FZ "On compulsory social insurance against accidents at work and occupational diseases", -
and also for the amount of temporary disability benefits paid to employees in accordance with Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood." In this case, the amount of tax (advance tax payments) cannot be reduced by more than 50% (clause 3 of article 346.21 of the Tax Code of the Russian Federation).
Therefore, it is necessary to assess the possible reduction in the tax paid. If we set the decrease to the maximum value, that is, up to 3%, then the threshold level of profitability will decrease to 25% (3/12 (15 - 3)).
Legislative (representative) bodies of the constituent entities of the Russian Federation in terms of the tax rate for the "income and expenditure" USN have the right to establish differentiated tax rates in the range from 5 to 15%, depending on the categories of taxpayers, by the relevant regional laws (clause 2 of article 346.20 of the Tax Code of the Russian Federation).
When a reduced tax rate is adopted in a constituent entity of the Russian Federation for the types of activities that a taxpayer is engaged in, who has chosen an object of income reduced by the amount of expenses, it is this rate that must be taken into account in the calculation. The establishment by the regional law of the tax rate for the "income and expenditure" simplified tax system within 5 - 7% almost unambiguously leads to the need for the use of this object by the "simplified". The maximum tax reduction by 50% with the “profitable” “simplified” tax does not help either. The expression for profitability in this case takes the form: 3% = (7% - 3%) P or P = 75% (3: 4).
If the tax rate is set above 7%, the threshold value of profitability will be in the range from 75 to 25%.
In the income with the "simplified" system, in addition to the proceeds from the sale of goods (works, services), non-operating income is also taken into account (clause 1 of article 346.15 of the Tax Code of the Russian Federation). The list of such incomes is given in Art. 250 of the Tax Code of the Russian Federation. Therefore, the taxpayer needs to assess the likelihood of their occurrence when using the simplified tax system.
The list of expenses that "simplified" - "consumables" can take into account when calculating the tax, is given in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation. And it is closed.
When deciding on the choice of the object of taxation, it is also necessary to take into account the possibility of paying the minimum tax for the "income and expenditure" simplified tax system. The minimum tax is paid if for the tax period the amount of tax calculated in the general procedure is less than the amount of the calculated minimum tax. It is calculated at the end of the tax period as 1% of the income received in this period. Incomes are determined in accordance with Art. 346.15 of the Tax Code of the Russian Federation (clause 6 of Article 346.18 of the Tax Code of the Russian Federation).
Example 1.
For 2012, a taxpayer whose object of taxation is income, reduced by the amount of expenses, received income in the amount of 56,381,800 rubles, while the expenses incurred by them were 55,792,400 rubles.
The amount of the tax calculated according to the general procedure will amount to 88,410 rubles. ((56 381 800 rubles - 55 792 400 rubles) x 15%), the amount of the minimum tax is 563 818 rubles. (56 381 800 rubles x 1%). Since at the end of the year the amount of the minimum tax exceeded the amount of the tax calculated in the general procedure (563 818> 88 410), the taxpayer must pay exactly this amount.
In addition to the amount of tax to be paid, other conditions also affect the choice of an object. Thus, the requirements for the execution of tax documentation for "simplified" - "incomers" are somewhat softer than for taxpayers - "consumables". In the Book of Incomes and Expenses of Organizations and Individual Entrepreneurs Applying the Simplified Taxation System (approved by Order of the Ministry of Finance of Russia dated December 31, 2008 N 154n together with the Procedure for Filling It Out), column 5 "Expenses taken into account when calculating the tax base" "income earners" can fill in at will (clause 2.5 of the Procedure for filling out the book). The need for primary documents confirming the costs incurred is not so critical for them. Although in some cases they need to take into account the costs incurred.
The amounts of payments received to promote self-employment of unemployed citizens and stimulate the creation of unemployed citizens who have started their own business, additional jobs for the employment of unemployed citizens at the expense of the budgets of the budgetary system of the Russian Federation in accordance with programs approved by the relevant government authorities, by virtue of para. 4 - 5 p. 1 of Art. 346.17 of the Tax Code of the Russian Federation are accounted for as income over three tax periods. Simultaneously with them, the corresponding amounts are reflected in the composition of expenses within the limits of actually incurred expenses of each tax period, provided for by the conditions for receiving the indicated amounts of payments.
In case of violation of the conditions for receiving these payments, the received amounts are fully included in the income of the tax period in which the violation was committed. If at the end of the third tax period the amount of payments received exceeds the amount of actual expenses, then the balance is fully accounted for as part of the income of this tax period.
An analogy can be traced with the means of financial support in the form of subsidies received in accordance with the Federal Law of 24.07.2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation." Such funds are reflected as income in an amount equal to the amount of expenses actually incurred from this source within no more than two tax periods from the date of their receipt. If at the end of the second tax period the amount of financial support received exceeds the amount of recognized expenses actually incurred from this source, the difference between them is fully taken into account in the income of this tax period (paragraph 6, clause 1 of article 346.17 of the Tax Code of the Russian Federation).
The specified procedure for accounting for income may also be applied by taxpayers with the object of taxation "income", provided that the amounts of these payments are kept, including how they are spent (paragraph 7, clause 1 of article 346.17 of the Tax Code of the Russian Federation).
"Professionals", as mentioned above, need to keep records of the calculated and paid amounts of insurance contributions for compulsory types of state insurance, as well as payments to employees of temporary disability benefits. Without such accounting, it is impossible to reduce the amount of tax (advance tax payment).
One of the advantages of the "income and expenditure" simplified tax system is the possibility of reducing the taxable base calculated based on the results of the tax period by the amount of the loss received following the results of previous tax periods in which he applied the simplified tax system with this taxable object (clause 7 of article 346.18 of the Tax Code of the Russian Federation).
At the same time, the "consumables" have increased labor costs for tax accounting. The mentioned column 5 of the book of income and expenses is prescribed for them to fill in without fail (clause 2.5 of the Procedure for filling out the book). Moreover, each entry must be confirmed by the corresponding primary document.
Transient phenomena
The tax accounting system is based on the principle of consistency in the application of the rules and regulations of tax accounting. When changing the object of taxation at the "simplified", the accounting rules change. And it would be quite logical to establish special transitional provisions in Ch. 26.2 of the Tax Code of the Russian Federation.
The legislator, however, considered that two norms are sufficient to change the object of taxation from income to income reduced by the amount of expenses. With this transition:
- expenses related to tax periods in which the object of taxation in the form of income was applied are not taken into account when calculating the tax base (clause 4 of article 346.17 of the Tax Code of the Russian Federation);
- The residual value of fixed assets acquired during the period of application of the simplified taxation system with the object of taxation in the form of income is not determined as of the date of such a transition (paragraph 2, clause 2.1 of article 346.25 of the Tax Code of the Russian Federation).
These general provisions by virtue of paragraph 1 of Art. 32 of the Tax Code of the Russian Federation has to be explained to financiers, because according to this norm, the Ministry of Finance of Russia is obliged to issue written explanations to tax authorities, taxpayers, a responsible member of a consolidated group of taxpayers, payers of fees and tax agents on the application of the legislation of the Russian Federation on taxes and fees.
And officials, as far as possible, try to fulfill the instructions of the legislator. Thus, financiers explained that an organization that uses the "income and expenditure" simplified tax system is not entitled to take into account the cost of fixed assets purchased and paid during the period of application of the taxable object in the form of income, documents for registration of which were submitted during this period, as part of expenses.
And officials argue this position as follows. Expenses for the acquisition (construction, manufacture) of fixed assets, as well as for their completion, additional equipment, reconstruction, modernization and technical re-equipment made during the period of application of the simplified tax system, by virtue of paragraphs. 1 p. 3 art. 346.16 of the Tax Code of the Russian Federation are taken into account from the moment these fixed assets are put into operation. At the same time, fixed assets, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation, are taken into account in expenses from the moment of the documentarily confirmed fact of submission of documents for registration of these rights (Letter of the Ministry of Finance of Russia dated 09.11.2010 N 03-11-06 / 2/173) ...
Note. The impossibility of accounting for expenses by a "simplified" - "consumable" of the costs of acquiring non-residential premises, which were carried out by him as an object of taxation in the form of income, was confirmed in the Letter of the Federal Tax Service of Russia for Moscow dated 05.04.2011 N 16-15 / [email protected]
As mentioned above, the "simplified" taxation object can be changed annually. Therefore, it is quite possible that during the transition from the general taxation regime to the "simplified" system, the organization chose the object of taxation in the form of income, and the next year decided to use the "income-expenditure" simplified tax system and at the time of both transitions it had fixed assets that were recognized in tax accounting of depreciable property.
The Ministry of Finance, having analyzed Ch. 26.2 of the Tax Code of the Russian Federation, did not find in it the procedure for determining the residual value of fixed assets acquired during the period of application of the general taxation regime, on the date of the change of the simplified tax system with the object of taxation in the form of income and on the date of the change of the object into income reduced by the amount of expenses. Based on this, they considered that if the organization switched from the general taxation regime to the simplified tax system with the object of taxation in the form of income, and then changed the object to income reduced by the amount of expenses, then on the date of the change of the object, the residual value of fixed assets acquired during the period of application the general regime of taxation is not determined (Letters of the Ministry of Finance of Russia of 04/14/2011 N 03-11-11 / 93, of 04/11/2011 N 03-11-06 / 2/51). Therefore, the specified "simplified" cannot include anything in the expenses.
We can agree with this position in terms of objects, the useful life of which, when they were put into operation, was determined in tax accounting:
- less than three years, if the change of the object of taxation was carried out at least after a year of using the simplified tax system;
- from three to 15 years, if the change of the object of taxation is carried out after three years of being on the "simplified tax" system.
Recall that the residual value of fixed assets, determined according to tax accounting data at the time of the transition to the simplified taxation system, is taken into account by the "simplified" - "consumable" (clause 3, clause 3, article 346.16 of the Tax Code of the Russian Federation) in relation to objects with a useful life:
- up to three years inclusive - during the first calendar year of the application of the simplified tax system;
- from three to 15 years inclusively during the first calendar year of application of the simplified taxation system - 50% of the cost, the second calendar year - 30% of the cost and the third calendar year - 20% of the cost;
- over 15 years - during the first 10 years of application of the "simplified" system in equal shares of the cost of fixed assets.
To divide the periods of application of the simplified tax system according to the criterion of "object of taxation", as officials did, in our opinion, is somewhat incorrect. When the object is changed, the status of the taxpayer as "simplified" does not change. The "experience" of being in the considered special tax regime (which affects the value of the residual value of the fixed asset taken in expenses for the tax period) must flow from the moment of transition to the "simplified taxation" regardless of the taxation object used and its changes.
Since the object of taxation can change annually, already in the second year after the start of the application of the simplified tax system, the object of taxation "income" may change to "income reduced by the amount of expenses."
Example 2.
The organization since January 1, 2009 has switched from the general taxation system to the "profitable" simplified tax system. As of the indicated date, two objects were classified as depreciable property. The residual value of the first was 326,880 rubles, the second - 126,800 rubles, when they were put into operation, the useful life for the first was set at 16 years, for the second - 7. From January 1, 2013, the organization changed the taxation object to "income, reduced by the amount of expenses ".
For four years of application of the "profitable" "simplified" (2009 - 2012) the cost of the first fixed asset in the amount of 40% (10% / year x 4 years) of its residual value - 130,752 rubles. (326 880 rubles x 40%) - is not taken into account in expenses, since this is not provided for by the procedure for applying the simplified tax system. In 2013, expenses can include 32,688 rubles. (326 880 rubles x 10%) - 8172 rubles each (32,688 rubles / 4 quarters x 1 quarter) in each quarter, since these expenses during the tax period are taken in equal shares for the reporting periods (clause 3 of article 346.16 of the Tax Code of the Russian Federation).
If the taxpayer will continue to apply the "income and expenditure" simplified tax system, then in 2014 - 2019. he can annually take into account the costs of 32,688 rubles.
The residual value of the second fixed asset could be taken into account in the expenses of the "income and expenditure" simplified tax system during the first three years of its application. But during this period, the "simplified" object was income. When the organization began to use the object in the form of income, reduced by the amount of expenses, then it no longer had the rights to account for the residual value of this fixed asset in expenses.
Accounting for the residual value of fixed assets in expenses with the "income and expenditure" simplified tax system, as shown in example 2, of course, will cause a negative reaction from the inspectors. And, most likely, the "simplist" will have to defend such a position in court. Unfortunately, there is currently no judicial practice on this issue.
At the same time, financiers do not object to the accounting in expenses under the "income-expenditure" simplified tax system of the costs of acquiring a fixed asset, carried out during the period of application of the "income" "simplified form", if this fixed asset is put into operation when using the object in the form of reduced income by the amount of expenses (Letters of the Ministry of Finance of Russia dated 13.02.2012 N 03-11-11 / 41, dated 15.12.2011 N 03-11-06 / 2/170).
These expenses in tax accounting are reflected on the last day of the reporting (tax) period in the amount of the amounts actually paid (subparagraph 4 of paragraph 2 of article 346.17 of the Tax Code of the Russian Federation). In this case, these costs are taken into account only for fixed assets used in the implementation of entrepreneurial activities.
Consequently, if the value of the fixed asset was formed during the period of application of the taxable object "income", but the object was put into operation during the period of application of the "income-expenditure" simplified tax system, then the value of the fixed asset can be taken into account in the expenses when determining the taxable base for the tax paid when using "simplified".
Example 3.
The organization, using the "profitable" simplified tax system in 2012, in December acquired equipment worth 364,560 rubles, for which it had previously made a 100% advance payment. From January 1, 2013, the "simplified" changed the object of taxation to income reduced by the amount of expenses. This month, the equipment was installed and put into operation by the organization's own resources (costs amounted to 27,440 rubles).
The initial cost of the fixed asset, taking into account the costs of its installation, amounted to 392,000 rubles. (364 560 + 27 440). Since the equipment was put into operation in January 2013, when the organization uses the "income and expenditure" simplified tax system, the organization will be able to write off the cost of this fixed asset during the year in four equal shares of 98,000 rubles each. (RUB 392,000: 4) as of March 31, June 30, September 30 and December 31.
The officials considered it possible to take into account the "simplified" - "consumable" as part of the cost of acquiring fixed assets of payments for a real estate object acquired in accordance with a sale and purchase agreement with payment of its value in installments during the period of application of the simplified tax system with an object in the form of income, in the amount actually amounts paid (Letter of the Ministry of Finance of Russia dated 03.04.2012 N 03-11-11 / 115).
Thus, if at the time of the change of the object of taxation from the object of "income" to the object of "income reduced by the amount of expenses" the organization has partially paid fixed assets, then the actual costs incurred on them relating to the current tax period reduce the taxable tax base payable under the simplified tax system.
Example 4.
The organization, when applying the "profitable" simplified tax system, put into operation a fixed asset. It is paid in installments, with the last two payments of 25,600 rubles each. fall on January and July 2013. On December 12 of this year, the "simplified" sent a notification to the Federal Tax Service of Russia, in which he is registered, that from January 1, 2013 he was using the object in the form of income, reduced by the amount of expenses. The funds due to the supplier of the object were transferred by the organization within the specified time frame.
Payment for the object 25 600 rubles. in January 2013 allows the "simplified" to take into account in the costs of March 31 and June 30 to 6400 rubles. (RUB 25 600: 4). The transfer in July of the last amount due to the supplier, 25,600 rubles, authorizes him to include in expenses on September 30 and December 31, in addition to the indicated 6,400 rubles. also 12 800 rubles. (RUB 25 600: 2). All in all, on the indicated days there will be 19,200 rubles. (6400 - 12 800).
During the change in the object of taxation from income to income, reduced by the amount of expenses, the "simplified person" may have a loan agreement under which he is obliged to pay interest.
When determining the object of taxation, a taxpayer applying the "income and expenditure" simplified tax system reduces the income received by the interest paid for the provision of funds (credits, loans) for use (subparagraph 9 of paragraph 1 of article 346.16 of the Tax Code of the Russian Federation).
The taxpayer's expenses in the form of interest for the use of borrowed funds (including bank loans) are recognized at the time of debt repayment by writing off funds from the taxpayer's current account, payments from the cash desk, and in case of another method of debt repayment - at the time of such repayment (clauses 1 p. . 2 article 346.17 of the Tax Code of the Russian Federation).
Thus, the interest on the loan paid by the taxpayer during the period of application of the simplified tax system with the object of taxation in the form of income, in accordance with the provisions of paragraph 4 of Art. 346.17 of the Tax Code of the Russian Federation are not taken into account when determining the tax base for the tax paid in connection with the use of the simplified tax system.
The interest on the loan paid by the taxpayer after the transition to the "income and expenditure" simplified tax system can be taken into account as an expense when determining the tax base, provided that the costs incurred are incurred to carry out activities aimed at generating income, are justified and documented. In this case, interest is accepted in the manner prescribed by Art. 269 of the Tax Code of the Russian Federation (clause 2 of Art. 346.16 of the Tax Code of the Russian Federation) (the aforementioned Letter of the Ministry of Finance of Russia dated 13.02.2012 N 03-11-11 / 41).
Note. All costs incurred must be economically justified and incurred to carry out activities aimed at generating income (clause 2 of article 346.16, clause 1 of article 252 of the Tax Code of the Russian Federation).
The same position on accounting for interest when changing the object of taxation when using the simplified tax system was previously set out by the leadership of the Federal Tax Service of Russia in a Letter dated 01.09.2011 N ED-4-3 / [email protected]
At the time of the change of the object of taxation, the "simplified agent" may be registered with raw materials, materials, goods and other inventories.
Material costs, including the cost of purchasing raw materials and materials, by virtue of paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation are accounted for as expenses under the "income and expense" simplified tax system at the time of debt repayment by writing off funds from the taxpayer's current account, payments from the cash desk, and in case of another method of debt repayment - at the time of such repayment.
Based on this, financiers consider it possible to take into account, when determining the taxable base for the tax paid under the simplified taxation system, as part of expenses that reduce the income received, the cost of purchasing raw materials and materials received by the taxpayer at the time of applying the "income" "simplified form", the payment of which was made after transition to the object of taxation "income reduced by the amount of expenses" (Letter of the Ministry of Finance of Russia dated 07.12.2009 N 03-11-06 / 2/257).
If the materials were paid for during the period of using the "profitable" simplified tax system, and written off into production after the change of the taxation object, then officials strongly recommend not to include the corresponding costs in expenses (Letter of the Ministry of Finance of Russia dated 05.29.2007 N 03-11-04 / 2/146 ).
This clarification corresponds to the current edition of the mentioned norm of clause 2 of Art. 346.17 of the Tax Code of the Russian Federation. At the time of the release of the explanation, there was one more condition in the specified norm: the costs of purchasing raw materials and materials were taken into account as expenses as these raw materials and materials were written off into production. However, from January 1, 2009, Federal Law of July 22, 2008 N 155-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation", this requirement was abolished.
Accounting for the costs of paying for the cost of goods purchased for subsequent sale has its own characteristics. To recognize such expenses, the "simplified" must not only pay for the goods to suppliers, but also sell them to their customers (clause 2 of clause 2 of article 346.17 of the Tax Code of the Russian Federation). Consequently, the general rules for recognizing expenses when determining the period to which the expenses for the cost of goods acquired for further sale, when applying the simplified taxation system, provide for the principle of a later date from the following transactions:
- the goods must be accepted;
- the product must be paid for;
- the product must be sold.
For a long time, the Ministry of Finance proceeded from the following.
The moment of actual sale of goods is determined in accordance with part two of the Tax Code of the Russian Federation. According to the norm of the aforementioned paragraphs. 2 p. 2 art. 346.17 of the Tax Code of the Russian Federation, the costs of paying for the cost of goods purchased for further sale are taken into account when determining the tax base as the specified goods are sold. (Recall that the sale is the transfer of ownership of goods on a reimbursable or gratuitous basis (clause 1 of article 39 of the Tax Code of the Russian Federation).) Officials connected the moment of sale not only with the shipment of goods to the buyer. A necessary condition, in their opinion, was that the "simplified" received payment for the goods sold (Letters of the Ministry of Finance of Russia dated November 27, 2009 N 03-11-09 / 384, dated November 12, 2009 N 03-11-06 / 2/242 , UFNS of Russia in Moscow from 26.06.2006 N 18-11 / 3 / [email protected]).
Based on this, in the Letter of the Ministry of Finance of Russia dated March 12, 2010 N 03-11-06 / 2/34, it was stated that when the "simplified" taxation object changes in the form of income to the object "income reduced by the amount of expenses", he has the right to include in the composition of expenses when calculating the taxable base when using the "income and expenditure" simplified taxation system, the costs of purchasing goods paid to the supplier during the period of application of the "income" "simplified taxation", and realized at the facility in the form of income, reduced by the amount of expenses.
The Presidium of the Supreme Arbitration Court of the Russian Federation, referring to Art. Art. 223, 224 of the Civil Code of the Russian Federation (according to which the ownership right from the seller to the buyer passes at the time of shipment of the goods, unless otherwise stipulated in the agreement between them), came to the conclusion that the costs of paying for goods intended for further sale are recognized as expenses when tax calculation according to the simplified tax system after the actual transfer of goods to the buyer, regardless of whether they were paid by the buyer or not (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of June 29, 2010 N 808/10).
The financiers then changed their position. The costs of paying for the cost of goods purchased for further sale and paid to suppliers, when calculating the tax base for the tax paid in connection with the use of the simplified tax system, in their opinion, should be taken into account after the transfer of ownership of goods to buyers (Letters of the Ministry of Finance of Russia dated 01.24. 03-11-11 / 12, dated 29.10.2010 N 03-11-09 / 95). The last Letter was sent by the management of the tax service for information and use in work to the lower tax authorities with an order to bring it to the attention of taxpayers (Letter of the Federal Tax Service of Russia dated November 24, 2010 N SHS-37-3 / [email protected]).
Proceeding from this, an organization that switched from a "profitable" to a "profitable" simplified tax system has the right to take into account as expenses the costs incurred to pay for goods when selling them during the period of use of the taxation object "income reduced by the amount of expenses", if the goods were received before the transition, and were paid after such a transition.
The costs incurred for the purchase of goods sold during the period of use of the "income-expenditure" simplified tax system, but at the same time paid until the change in the object of taxation, regardless of the moment of their receipt, by virtue of paragraph 4 of Art. 346.17 of the Tax Code of the Russian Federation are not taken into account in the formation of the taxable base of the tax paid under the "income and expenditure" "simplification".
Many "simplified" wages and insurance contributions calculated from it to state extra-budgetary funds are paid and transferred next month after the month of its accrual. When the object of taxation is changed, the salary and insurance premiums for December are then paid and transferred in January of the next year, when the taxpayer uses the "income and expenditure" simplified tax system.
Despite the fact that the cost of wages, according to the mentioned paragraphs. 1 p. 2 art. 346.17 of the Tax Code of the Russian Federation, are recognized at the time of debt repayment, financiers believe that the priority in this case is still the norm of paragraph 4 of Art. 346.17 of the Tax Code of the Russian Federation. In this connection, they strongly recommend not to take into account such expenses when calculating the taxable base for the "income and expenditure" simplified tax system, since they refer to the tax period in which the object of taxation "income" was applied (Letters of the Ministry of Finance of Russia dated 07.09.2010 N 03- 11-06 / 2/142, dated 22.04.2008 N 03-11-04 / 2/75).
The costs of paying taxes and fees by virtue of paragraphs. 3 p. 2 art. 346.17 are recognized as expenses in the amount actually paid by the taxpayer. If there is a debt on the payment of taxes and fees, the costs of its repayment are taken into account as part of costs within the limits of the debt actually repaid in those reporting (tax) periods when the taxpayer pays the said debt. Consequently, taxes not paid during the period of application of the "income" simplified tax system will reduce the taxable base for the tax paid after the transition to the "simplified tax system" with the object "income reduced by the amount of expenses" when they are transferred.
As mentioned above, one of the advantages of the "income and expenditure" simplified tax system is the ability to account for losses incurred in previous tax periods. Recall that a loss is understood as an excess of costs determined in accordance with Art. 346.16 of the Tax Code of the Russian Federation, over income determined in accordance with Art. 346.15 Tax Code of the Russian Federation.
The simplified taxpayer has the right to reduce the tax base calculated based on the results of the tax period by the entire amount of the loss incurred based on the results of previous tax periods in which the taxpayer applied the simplified tax system and used income reduced by the amount of expenses as an object of taxation. He can carry forward the loss to future tax periods within 10 years following the tax period in which the loss was incurred. A loss not carried over to the next year may be carried forward in whole or in part to any of the following nine years. If a taxpayer has suffered losses in more than one tax period, the transfer of such losses to future tax periods is carried out in the order in which they are received (clause 7 of Art. 346.18 of the Tax Code of the Russian Federation).
If it is possible to change the taxable object annually, it is possible that the "simplified" person first uses the "income-expenditure" simplified tax system, then switches to the "income" object, after which he again refers to the object in the form of income, reduced by the amount of expenses. Moreover, during the first application of the "income and expenditure" "simplified tax" taxpayer received a loss.
Considering this situation, the financiers, in addition to citing the aforementioned norms of clause 7 of Art. 346.18 and clause 4 of Art. 346.17 of the Tax Code of the Russian Federation noted that when moving from the object of taxation in the form of income, reduced by the amount of expenses, to the object of "income", and then back the amount of losses received for tax periods in which the object of taxation in the form of income was applied, after returning to the object taxation "income reduced by the amount of expenses" is not taken into account (Letter of the Ministry of Finance of Russia dated 09.11.2009 N 03-11-06 / 2/237). True, it is not entirely clear how you can determine the amount of loss in tax accounting when using the "income" simplified tax system.
When switching from the "income-expenditure" simplified tax system to the object of taxation "income", the "simplified" does not have an obligation to restore any expenses accounted for during the period of application of the object "income reduced by the amount of expenses", since such a procedure is not provided for in Ch. 26.2 of the Tax Code of the Russian Federation. In this case, there is no recalculation of tax liabilities in terms of recovery of expenses for the acquisition of fixed assets (Letters of the Ministry of Finance of Russia dated 13.08.2012 N 03-11-11 / 240, dated 31.03.2010 N 03-11-06 / 2/46).
December 2012
One of the main elements of taxation, without which the tax cannot be considered established, is the object of taxation (clause 1 of article 17 of the Tax Code of the Russian Federation). The objects of taxation are different for different taxes. They can be, for example, the sale of goods, property, profit, income, expense, etc. (clause 1 of article 38 of the Tax Code of the Russian Federation). What is the object of taxation on the simplified tax system, we will tell in our consultation.
What objects of taxation are on the simplified tax system
The simplified tax system provides for 2 objects of taxation (clause 1 of article 346.14 of the Tax Code of the Russian Federation):
1) income;
2) income, reduced by the amount of expenses.
In the first case, the simplified person will take into account his income from sales and non-operating income (clause 1 of article 346.15 of the Tax Code of the Russian Federation), in the second, the income can be reduced by a limited list of expenses (article 346.16 of the Tax Code of the Russian Federation).
As a general rule, the taxpayer on the simplified tax system independently determines which object of taxation to choose. However, for some categories of payers, only the “income minus expenses” object should be applied. These taxpayers include (clause 3 of article 346.14 of the Tax Code of the Russian Federation):
- participants in a simple partnership agreement (agreement on joint activities);
- parties to a property trust agreement.
When switching to the simplified tax system, the taxation object chosen by the future simplified person is indicated in the Notification of the transition to the simplified taxation system (form No. 26.2-1) (Order of the Federal Tax Service dated 02.11.2012 No. ММВ-7-3 / [email protected]). Subsequently, the composition of the completed sections of the Tax Declaration under the simplified taxation system (approved by Order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3 / [email protected]).
Change of the object of taxation under the simplified tax system in 2016
A simplified person can change his object of taxation annually from January 1st. To do this, no later than December 30 of the previous year, he must submit to his tax office a Notification of a change in the object of taxation (form No. 26.2-6) on paper or in electronic form. At the same time, there is no need to wait for any consent from the Federal Tax Service Inspectorate in response.
It is also important to remember that during the year the simplified person is not entitled to change the object of taxation to the simplified tax system.
Letter of the Ministry of Finance dated October 18, 2017 N 03-11-11 / 68187
The Department of Tax and Customs Policy has considered the application on the application of the simplified taxation system and reports the following.
In accordance with paragraph 4 of Article 346.17 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), when a taxpayer transfers from an object of taxation in the form of income to an object of taxation in the form of income reduced by the amount of expenses, expenses related to tax periods in which the object of taxation was applied in type of income, when calculating the tax base are not taken into account.
According to subparagraph 1 of paragraph 1 of Article 346.16 of the Code, taxpayers applying a simplified taxation system with the object of taxation in the form of income reduced by the amount of expenses, when determining the object of taxation, reduce the income received, in particular, for the costs of the acquisition, construction and manufacture of fixed assets (taking into account provisions of paragraphs 3 and 4 of the specified article of the Code).
Subparagraph 1 of paragraph 3 of Article 346.16 of the Code stipulates that the costs of the acquisition (construction, manufacture) of fixed assets during the period of application of the simplified taxation system are accepted from the moment these fixed assets are put into operation. During the tax period, the above expenses are accepted for accounting periods in equal shares.
Thus, taxpayers applying a simplified taxation system with the object of taxation in the form of income reduced by the amount of expenses, when determining the object of taxation, the costs of the acquisition (construction, manufacture) of fixed assets are taken into account after the entry of these fixed assets into operation in 2018, regardless of whether that such expenses were incurred by the taxpayer in 2017, that is, during the period of application of the simplified taxation system with the object of taxation in the form of income.
Subparagraph 4 of paragraph 2 of Article 346.17 of the Code provides that the costs of the acquisition (construction, manufacture) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, accounted for in the manner prescribed by paragraph 3 of Article 346.16 of the Code, are reflected in the last day of the reporting (tax) period in the amount of the amounts paid. At the same time, these expenses are taken into account only for fixed assets and intangible assets used in the implementation of entrepreneurial activities.
In accordance with subparagraph 23 of paragraph 1 of Article 346.16 of the Code, taxpayers who apply a simplified taxation system and have chosen income reduced by the amount of expenses as an object of taxation, when determining the object of taxation, reduce the income received by expenses for payment of the cost of goods acquired for further sale (reduced by the amount of costs specified in subparagraph 8 of paragraph 1 of Article 346.16 of the Code), as well as costs associated with the purchase and sale of these goods, including costs of storage, maintenance and transportation of goods.
Expenses for payment of the cost of goods purchased for further sale are accounted for as expenses as the specified goods are sold (subparagraph 2 of paragraph 2 of Article 346.17 of the Code).
In connection with the foregoing, if the taxpayer's expenses to pay for the cost of goods were made in 2017 during the period of application of the simplified taxation system with the object of taxation in the form of income, and the purchased goods will be sold in 2018 during the period of application of the simplified taxation system with the object of taxation in the form of income reduced by the amount of expenses, then such expenses can be taken into account when determining the tax base in 2018.
According to subparagraph 1 of paragraph 2 of Article 346.17 of the Code, expenses of a taxpayer are recognized as costs after their actual payment. In this case, material costs (including the cost of purchasing raw materials and materials) are taken into account at the time of debt repayment by writing off funds from the taxpayer's current account, payments from the cash desk, and in case of another method of debt repayment, at the time of such repayment.
Thus, if raw materials and materials were paid for and received in 2017 during the period of application of the simplified taxation system with the object of taxation in the form of income, when changing the object of taxation in 2018, these expenses are not taken into account (paragraph 4 of Article 346.17 of the Code).
