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Expenses are accepted. Expenses under the simplified tax system: income minus expenses - which can be counted and which cannot? Costs not taken into account under the simplified tax system

Simplified people, whose share of expenses is relatively large, as a rule, choose the tax object “income minus expenses,” when tax is paid on the difference between income and expenses. But not all of them can be accepted for taxation. How income is recognized and what is an expense under the simplified tax system of 15%, we will consider further.

Tax base under the “income-expenditure” simplified tax system

Applying the simplified tax system of 15% “income minus expenses” in 2017, “simplified” people keep tax records in a special book - KUDiR. It is based on the indicators entered in this register that advance payments and taxes are calculated.

Income of organizations and individual entrepreneurs under the simplified tax system of 15% “income minus expenses” is recognized on the date of receipt of money to the current account or cash desk, or repayment of debt in another way (offset, etc.). The income listed in Art. 346.15 and paragraph 1 of Art. 346.17 of the Tax Code of the Russian Federation, including:

• income specified in Art. 251 Tax Code of the Russian Federation,
• income of foreign companies in which the payer of the simplified tax system is the controlling person, as well as dividends and income on securities subject to income tax (clauses 1.6, 3 and 4 of Article 284 of the Tax Code of the Russian Federation),
• income of individual entrepreneurs, subject to personal income tax at rates of 9% and 35% (clauses 2, 4 and 5 of Article 224 of the Tax Code of the Russian Federation),
• the amount of advances returned to the buyer - the income of the period in which the return occurred is reduced by the “refundable” amount (clause 1 of Article 346.17).

When taxable income exceeds the taxpayer's expenses, the resulting difference is subject to tax at a rate of 15%, or a lower rate if such a rate is in effect in the region.

If there are no income and expenses, or when a taxpayer using the simplified tax system of 15% has no income, but has expenses, there is no tax base, which means no tax is paid.

The activities of an organization or individual entrepreneur can develop like this: during the tax period, income was received, but the amount of expenses exceeded them, and a loss occurred. In such a situation, you will have to pay tax, but not 15%, but the minimum - 1% of annual income. Also, with a simplified tax system of 15% “income minus expenses”, the minimum tax is paid if, when calculating the tax in the usual manner, its amount turned out to be less than the amount of the minimum tax (clause 6 of Article 346.18 of the Tax Code of the Russian Federation).

Expenses under simplified tax system 15%: recognition procedure in 2017

One of the main advantages of the “income-expenditure” simplification is the ability to significantly reduce taxes due to the costs incurred. But expenses accepted for deduction under the simplified tax system of 15% must comply with the requirements of tax legislation. The procedure for determining “simplified” expenses is contained in Art. 346.16 of the Tax Code of the Russian Federation, which lists all expenses with a simplified tax system of 15%. The list in particular includes the following types of costs:

• wages, sick leave, mandatory insurance contributions for employees,
• material costs,
• expenses for fixed assets and intangible assets,
• taxes and fees, excluding tax under the simplified tax system and VAT when issuing an invoice,
• business trips,
• interest on loans, borrowings,
• office expenses,
• payment of rent,
• communication services, postal services, etc.

This list is exhaustive, which means that the tax base cannot be reduced for other expenses under the simplified tax system “income minus expenses”. For example, the costs of compensation for damage under the simplified tax system of 15% are not taken into account, because they are not mentioned in the above list.

Expenses are accepted subject to full payment, justification and confirmation (Article 252, Article 346.17 of the Tax Code of the Russian Federation).

In KUDiR, all expenses are reflected by the date of payment (cash method), and if further resale of the purchased goods is expected, acquisition expenses are accepted as they are sold (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

Under the simplified tax system “income minus expenses” of 15 percent, justified expenses are those that are economically justified, i.e., aimed at generating income. It is unreasonable, for example, to purchase a TV for the office of a manufacturing company, in contrast to the purchase of copying equipment or a computer.

Expenses are confirmed by payment and accounting documents reflecting the fact of payment and receipt of goods or services. These are bank statements, payments, cash and sales receipts, invoices, acceptance certificates, contracts, acts of offset and other documents containing the necessary details and drawn up in accordance with legal requirements.

An example of calculating the simplified tax system 15% “income minus expenses”

In the 1st quarter of 2017, the cash register of an individual entrepreneur without employees received revenue in the amount of 18,000 rubles, an advance payment was received from the buyer - 10,000 rubles, goods were purchased with a purchase price of 11,000 rubles, which the individual entrepreneur sold for 16,000 rubles, and The individual entrepreneur also paid for his training in the course in the amount of 4,000 rubles.

In the 2nd quarter of 2017, part of the advance received in the 1st quarter was returned to the buyer - 5,000 rubles; goods were purchased in the amount of 1,0000 rubles, which the individual entrepreneur sold for 15,000 rubles.

We will calculate the advance payments of individual entrepreneurs for the 1st quarter and half of the year.

In the 1st quarter, taxable income amounted to 44,000 rubles. Expenses reducing the tax base amounted to 11,000 rubles.

Everything that is considered expenses under the simplified tax system of 15% is listed in Art. 346.16 Tax Code of the Russian Federation. Paying for an individual entrepreneur’s training is not such an expense, so 4,000 rubles. are not accepted for deduction and are not included in KUDiR (letter of the Ministry of Finance of the Russian Federation dated August 1, 2013 No. ED-3-3/2730).

Tax base for the 1st quarter of 2017 = 44,000 rub. – 11,000 rub. = 33,000 rub.

Advance payment for the 1st quarter = 33,000 rubles. x 15% = 4950 rub.

In the 2nd quarter, taxable income will decrease due to the return of part of the advance payment to the buyer and will amount to 10,000 rubles. Expenses amounted to 10,000 rubles.

Tax base for the first half of 2017 = RUB 33,000. + (10,000 rub. – 10,000 rub.) = 33,000 rub.

Since the tax base for the 2nd quarter is zero, and the advance payment was paid for the 1st quarter, the individual entrepreneur does not have to pay an advance tax for the first half of the year.

When calculating the single tax paid by “simplified” residents, only those specified in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation can be included in expenses. Moreover, the list of costs taken into account is closed. It would seem that everything is clear: the expenses are listed, and those that are not included in the list do not reduce the tax base. But in practice, “simplistic” people have many questions regarding the recognition of many common costs. We would like to talk about some of them.

Advances issued

The simplified taxation system involves the cash method of recognizing income and expenses. That is, funds received at the cash desk or in a current account are recognized as income on the date of their receipt.

But it is not always enough to just pay them to recognize expenses. Thus, it is impossible to include in expenses an advance payment for goods that have not yet been sold and intended for resale. In addition, a “simplified” entrepreneur cannot include in expenses advances issued to contractors if the work has not yet been completed or services have not been provided.

According to experts from the Ministry of Finance of Russia, if prepayment is not mentioned in the closed list of expenses, then it should not be included in the costs of the reporting (tax) period (letter of the Ministry of Finance of the Russian Federation dated October 4, 2005 No. 03-11-04/2/94 ).

Personnel rental

Entrepreneurs who have chosen “income reduced by expenses” as the object of taxation can reduce the tax base for the single tax for the amount of rental (leasing payments) for rented (leased) property (Subclause 4, Clause 1, Article 346.16 of the Tax Code of the Russian Federation).

At the same time, Chapter 26.2 of the Tax Code of the Russian Federation does not limit taxpayers in choosing rental property. An entrepreneur can rent buildings and individual premises, production equipment and office equipment.

However, only a thing, property right or other object of civil law can be “rented out” or “provided for use”. At the same time, individuals (employees) are not objects of civil circulation. This means that the concept of “rental transfer” does not apply to them. Therefore, the cost of renting personnel cannot be included in expenses. This opinion is contained in the letter of the Federal Tax Service of the Russian Federation for Moscow dated July 26, 2005 No. 18-11/3/53006.

Maintaining personnel records

It is known that since October 2006, individual entrepreneurs have become full-fledged employers. This means that they must now keep personnel records on a par with organizations. Although not all entrepreneurs are familiar with personnel issues, when checking, the labor inspectorate will not take into account the fact that businessmen are not “in the know.” This means you need to either hire a HR specialist on staff or attract external specialists. However, compliance with the requirements of labor legislation threatens the “simplified” with unreimbursable costs. The fact is that the costs of paying for services provided by a third-party organization for maintaining personnel records cannot be included in the costs taken into account when calculating the single tax (letter of the Ministry of Finance of the Russian Federation dated March 29, 2007 No. 03-11-04/2/72). This statement is true even if the entrepreneur does not have his own HR department.

Marketing research expenses

Marketing is a business activity that manages the movement of goods and services from producer to consumer. In addition, marketing refers to activities to study the current sales market (letter of the Federal Tax Service of the Russian Federation dated February 20, 2006 No. MM-6-03/183@).

There is no definition of the concept in tax legislation "marketing services". In this case, the institutions, concepts and terms of civil, family and other branches of legislation of the Russian Federation, which are used in the Tax Code of the Russian Federation, are applied in the meaning in which they are used in these branches of legislation (clause 1 of Article 11 of the Tax Code of the Russian Federation).

This concept is also missing in the All-Russian Classifier of Types of Economic Activities OK 029-2001, which was put into effect on January 1, 2003 by Decree of the State Standard of the Russian Federation dated November 6, 2001 No. 454-st. Here's the concept "market research" it is assigned to class 74 “Provision of other types of services”.

“Market research” (subgroup 74.13.1) involves the study of market potential, product acceptability, product awareness and consumer purchasing habits for the purpose of product promotion and new product development, including statistical analysis of the results.

Market research may involve the following procedures:

• determining the size and nature of the market;
• calculation of real and potential market capacity;
• analysis of factors influencing market development;
• taking into account the specific features of the analysis of product and regional markets;
• determining the degree of market saturation, etc.;
• market segmentation and determination of consumer types according to the main characteristics: age, gender, income, profession, social status, place of residence, objective need for the proposed product, etc.;
• researching the capacity of the trade and distribution (commodity distribution) network serving a given market;
• the presence of retail and wholesale trade enterprises, the provision of trade, warehouse and auxiliary premises, etc.;
• analysis of external factors of market development.

The closed list of costs for the simplified system does not include costs for marketing services. Therefore, tax authorities believe that they cannot be taken into account when calculating the single tax, even as part of material expenses.

Experts from the Ministry of Finance of the Russian Federation believe that subparagraph 6 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation is not applicable in this case. After all, it talks about the services of third-party organizations, which are included in material costs. And marketing services, according to the Ministry of Finance of the Russian Federation, are not of a production nature (letter of the Ministry of Finance of the Russian Federation dated October 22, 2004 No. 03-03-02-04/1/31). A similar conclusion was made by the judges in the resolution of the Federal Antimonopoly Service of the North-Western District dated August 8, 2005 No. A56-36691/2004.

Costs for participation in seminars

What is the easiest and cheapest way for an employer to improve the skills of its employees? Of course, by sending employees to seminars. At these events, the employee will study problematic issues, gain new knowledge and receive advice from a lecturer on difficulties encountered at work. At the end training seminar Students are given a certificate, the form of which is determined by the educational institution itself.

If the organizer of the seminar has a license to conduct educational activities, then the “simplifier”, when calculating the single tax, can take into account the costs of paying for participation in the seminar as expenses for advanced training (subclause 33, clause 1, article 346.16 of the Tax Code of the Russian Federation).

As documents confirming the costs of participating in the seminar, the entrepreneur must request the following documents from the event organizer:

• agreement for the provision of educational services (in which the educational institution undertakes to conduct training and retraining of personnel in order to improve their skills, indicating the topic of training);
• an act of services rendered and an invoice (must contain the same wording as the contract for the provision of educational services);
• a copy of the seminar organizer’s license with the right to carry out educational activities;
• certificate or certificate of advanced training of an employee.

If the employee was sent to a seminar in another city, the entrepreneur must issue him a travel certificate, and attach documents confirming the student’s travel and accommodation expenses to the advance report.

Unlike training, the goal consulting seminars is to obtain the necessary information on a specific issue. To conduct a consultation, a civil contract for the provision of services is concluded. Since consulting does not require obtaining a license to conduct educational activities, any organization can become an “adviser.”

In addition to the contract for the provision of consulting services and the act of acceptance and transfer of consulting services, the entrepreneur participating in the seminar must stock up on a seminar program that corresponds to the profile of his activity.

After the consultation, documents are issued confirming its receipt, and not documents indicating completion of the training course.

Expenses for consulting seminars are not taken into account when calculating the single tax, since this type of expense is not included in the closed list of expenses specified in Article 346.16 of the Tax Code of the Russian Federation.

Expenses for participation in the tender

The closed list does not include costs associated with the participation of an entrepreneur in competitive bidding (tenders) for the right to conclude contracts and agreements. Therefore, these expenses cannot be included in expenses when calculating the single tax (letter of the Ministry of Finance of the Russian Federation dated July 2, 2007 No. 03-11-04/2/173).

Subscription to periodicals

Subscription costs for periodicals are not included in the closed list. Therefore, they cannot be taken into account when calculating the single tax. This point of view is shared by specialists of the main financial department (letters of the Ministry of Finance of the Russian Federation dated January 17, 2007 No. 03-11-04/2/12, dated February 14, 2005 No. 03-03-02-04/1/40, dated October 11, 2004 No. 03-03-02-04/1/22), and tax authorities (letter from the Department of Tax Administration for the Moscow Region dated August 21, 2003 No. 04-20/14499/14/9035).

On this pessimistic note one could end the discussion of the costs of periodicals, but there is another point of view according to which subscriptions can be taken into account:

• like postage;
• as part of material costs.

According to the All-Russian Classifier of Types of Economic Activities (OKVED), subscription to periodicals is classified as communication services (code 64.11.14). Then, in accordance with subparagraph 18 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation, expenses for payment for communication services can be taken into account when calculating the tax base for the single tax.

The taxpayer can take material expenses into account when calculating the single tax in accordance with subparagraph 5 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation. These expenses are taken into account in the manner prescribed for calculating corporate income tax in Article 254 of the Tax Code of the Russian Federation. Expenses for periodicals can be taken into account as expenses for the acquisition of works and services of a production nature (clause 6 of Article 254 of the Tax Code of the Russian Federation).

Thus, the issue of including the cost of subscriptions to periodicals as expenses is controversial. If you are not ready to argue with the tax authorities, then follow the recommendations of the official authorities. If you have the courage and desire to defend your point of view, then be guided by the opinion of independent experts.

Please note that the “simplified” cannot take into account the subscription as an expense for the acquisition of fixed assets. Some experts have considered including subscriptions as part of fixed assets. The fact is that simplifiers include only those objects that are depreciable property in the composition of fixed assets. One of the conditions for recognizing property as depreciable is its cost. It should not be less than 20,000 rubles.

In our opinion, it is difficult to find a magazine subscription that would cost more. Therefore, it is impossible to include subscription payments into expenses on the basis of subclause 1 of clause 1 of Article 346.16 of the Tax Code of the Russian Federation.

Costs of placing advertisements in newspapers to find employees

The costs of recruiting employees are not included in the list of expenses taken into account when calculating the single tax (clause 1 of Article 346.16 of the Tax Code of the Russian Federation). Therefore, the “simplifier” cannot reduce the income received by the amount of costs of placing advertisements in newspapers to find employees. This is stated in the letter of the Department of Tax Administration for the Moscow Region dated August 21, 2003 No. 04-20/14499/14/9035.

Employee security costs

It is necessary to pay attention to the fact that the costs of personal security for individual employees (for example, a director) are not related to the process of production and sales of products. Therefore, they cannot be taken into account when calculating the single tax.

You can provide security to your employees only at your own expense - at the expense of the net profit remaining at the disposal of the organization. This is noted in the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 17, 1998 No. 3501/98. In our opinion, this statement also applies to individual entrepreneurs. That is, businessmen can protect personnel at the expense of their own funds remaining after paying taxes.

The costs of paying for employee security services are not subject to inclusion in the expenses taken into account when calculating the single tax. Therefore, the amount of “input” VAT on these services does not reduce the tax base for the single tax.

At the same time, the “simplifier” is obliged to provide security for the cashier who is transporting cash. After all, he acts in the interests of the entrepreneur and is a good bait for robbers. Therefore, the costs of protecting those employees whose activities involve special risks can be taken into account when calculating the single tax. In this case, the subject of the contract for the provision of security services is not the cashier himself, but the cash that he transports.

If cash is stolen

Entrepreneurs often become victims of robbers. However, the “simplifier” cannot take into account the damage caused to him by criminals as part of his expenses, even if the fact of theft is confirmed by internal affairs bodies.

Unfortunately, expenses in the form of shortages or theft of funds are not included in the closed list of expenses (letter of the Ministry of Finance of the Russian Federation dated December 18, 2007 No. 03-11-05/303, Federal Tax Service of the Russian Federation for Moscow dated May 30, 2005 No. 18 -11/3/38165).

Costs for compulsory motor liability insurance

Entrepreneurs who apply the simplified tax system with the object of taxation “income reduced by the amount of expenses” include in expenses the costs of all types of compulsory insurance of employees and property (subclause 7, clause 1, article 346.16 of the Tax Code of the Russian Federation).

Despite the fact that civil liability insurance is mandatory for all vehicle owners, “simplified” cannot take into account the costs of compulsory motor liability insurance when calculating the single tax. This opinion is contained in the letter of the Ministry of Finance of Russia dated April 1, 2008 No. 03-11-04/2/63.

The reason is simple: the costs of liability insurance are not directly listed in the closed list of costs.

Experts from the Ministry of Finance of the Russian Federation made a similar conclusion before (letters dated October 19, 2006 No. 03-11-04/2/212, dated July 14, 2005 No. 03-11-04/2/23).

However, arbitration courts did not always support officials. For example, the resolution of the Federal Antimonopoly Service of the North-Western District dated February 11, 2005 No. A26-6742/04-23 states that amounts paid under MTPL agreements can be taken into account as expenses when calculating income tax on the basis of Article 263 of the Tax Code of the Russian Federation. And this, in turn, means that when calculating the single tax, these amounts are taken into account in expenses.

According to tax authorities, entrepreneurs can take into account the costs of paying insurance premiums when calculating the single tax (letter of the Department of Tax Administration of the Russian Federation for Moscow dated August 25, 2003 No. 21-09/45887). Moreover, this fully applies to both own and leased transport (letter of the Federal Tax Service of the Russian Federation for Moscow dated November 20, 2006 No. 18-11/3/102521).

Expenses for voluntary property insurance

As a rule, vehicle owners additionally insure their vehicles in case of theft or damage. Such insurance is voluntary. The costs of paying insurance premiums for these types of insurance are not taken into account when calculating the single tax.

Expenses for issuing and servicing salary cards

Often, entrepreneurs transfer an employee's salary to his card account by bank transfer. It should be remembered that services for issuing and servicing bank cards are not included in the list of banking operations and services established by Article 5 of Federal Law No. 395-1 of December 2, 1990 “On Banks and Banking Activities”.

Discount amount under intermediary agreements

From January 1, 2006, “simplers” received the right to take into account commissions and agency fees, as well as fees under agency contracts, as expenses (subclause 24, clause 1, article 346.16 of the Tax Code of the Russian Federation). In this case, we are talking about those taxpayers who act as a principal, principal or principal.

When selling goods, the intermediary can reduce their cost by giving the buyer a discount. As a result of such a transaction, the intermediary receives income less than the amount of remuneration. In this case, commission agents, agents and attorneys must fully include intermediary remuneration for the sale of goods of the principal, principal or principal as part of the costs. Moreover, discounts provided to customers cannot be taken into account in expenses (letter of the Ministry of Finance of the Russian Federation dated September 30, 2004 No. 03-03-02-04/1/19). The main argument of officials is very banal - these costs are not included in the closed list of expenses.

Export customs duties and fees

Export is the export of goods, work or services, results of intellectual activity from the customs territory of the Russian Federation abroad without the obligation to re-import them (Federal Law of October 13, 1995 No. 157-FZ). The fact of export is recorded at the moment the goods cross the customs border of the Russian Federation, at the moment of provision of services and rights to the results of intellectual activity.

When clearing goods at customs, export customs duties and customs duties are paid. If, in accordance with the foreign trade contract, the buyer is not obliged to pay these fees in addition to the price of the goods, then they are paid by the exporter. When calculating the single tax, the “simplified” exporter does not take into account the costs of paying customs duties on exported goods, since they are not provided for in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation (letter of the Federal Tax Service for Moscow dated July 18, 2005 No. 18-11/ 3/50755).

At the same time, the judges do not support the official position. Thus, the FAS of the East Siberian District invalidated the decision of the tax authority to hold people accountable for underpayment of taxes. The fact is that when determining the tax base for the single tax paid in connection with the application of the simplified tax system, the taxpayer included the costs of paying export customs duties in material costs on the basis of subparagraph 6 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation (resolution dated May 2, 2006 No. А33-20506/05-Ф02-1880/06-С1 in case No. А33-20506/05).

Expenses associated with the use of forest resources

Suppose an entrepreneur using a simplified system pays a single tax on the difference between income and expenses. For production purposes, he cuts down wood. If the use of forest areas is short-term, without concluding a lease agreement, then the businessman transfers forest taxes.

When renting a forest plot, he pays the rent when issuing a felling ticket. According to experts from the Russian Ministry of Finance, a “simplified” owner can include in his expenses the rent actually transferred to the lessor. Rent is included in the simplified expenses on the basis of subparagraph 4 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of the Russian Federation dated May 29, 2007 No. 03-11-04/2/144, dated November 20, 2006 No. 03-11-05 /250).

The procedure and terms for paying forest taxes are regulated by the instruction of the State Tax Service of the Russian Federation dated April 19, 1994 No. 25 “On the procedure and terms for making payments for standing timber,” which was developed in accordance with the Forest Code of the Russian Federation.

“Simplers” will not be able to take forest taxes into account when calculating the single tax (letters of the Ministry of Finance of the Russian Federation dated December 3, 2007 No. 03-06-07-05/3, dated November 20, 2006 No. 03-11-05/250, dated 19 September 2005 No. 03-11-04/2/80).

The fact is that such payments are regulated not by the Tax Code, but by the Forestry Code. Since January 1, 2005, on the basis of Federal Law No. 95-FZ of July 29, 2004, payments for the use of forest resources have been excluded from the list of taxes and fees of the Russian Federation, and, accordingly, tax legislation does not apply to these payments.

Consequently, forest taxes are not included in tax payments and fees. Therefore, it is impossible to include the costs of paying forest taxes on the basis of subparagraph 22 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of the Russian Federation for Moscow dated September 7, 2005 No. 22-22-I/0180). And in other subparagraphs of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation, forest taxes are not mentioned.

Arbitration courts do not support the position of official bodies. According to the judges, forest taxes are taken into account when calculating the single tax paid under the simplified tax system, since forest taxes correspond to the concept of collection given in the Tax Code of the Russian Federation (resolution of the FAS Volga-Vyatka District dated February 17, 2006 No. A31-5677/2005-13, FAS North -Western District dated June 22, 2007 in case No. A05-12393/2006-26, dated December 11, 2006 in case No. A52-1755/2006/2).

The Federal Antimonopoly Service of the Central District came to the conclusion that forest taxes are subject to inclusion in the expenses taken into account when determining the tax base when calculating the single tax as material expenses on the basis of subparagraph 5 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation (resolution of April 13, 2007 in case No. A -62-5475/2006).

Expenses for compliance with sanitary standards and rules, work on disinfection of premises

The entrepreneur must keep all premises clean. This is especially important for catering establishments.

Therefore, special sanitary and epidemiological requirements for the production and circulation of food products and food raw materials have been developed for public catering (SanPiN 2.3.6.1079-1).

However, the costs associated with compliance with these requirements cannot always be taken into account when calculating the single tax. For example, expenses for cleaning premises can be included in material expenses (letter of the Ministry of Finance of the Russian Federation dated September 6, 2005 No. 03-11-04/2/66).

But you will have to do the washing of uniforms at your own expense. When calculating income tax, such expenses are taken into account as part of other expenses associated with production and sales. An entrepreneur can also take into account these costs in a professional deduction. However, paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation does not contain such expenses.

The closed list of expenses does not include payment for work on disinfection of premises. Therefore, when calculating the single tax, such costs are not taken into account. Tax authorities think so (letter of the Federal Tax Service of the Russian Federation dated September 16, 2005 No. 18-11/3/66014).

And their colleagues from the Ministry of Finance are of the opposite opinion. They believe that the costs of paying for the services of the city disinfection center are related to the costs of maintaining fixed assets (subclause 6, clause 1, article 254 of the Tax Code of the Russian Federation). Therefore, “simplified” costs can be included in material costs (letter of the Ministry of Finance of the Russian Federation dated August 16, 2005 No. 03-11-04/2/49).

Fines

The amounts of fines that entrepreneurs using the simplified tax system pay for violating the terms of contracts are not taken into account when calculating the single tax, since this type of expense is not provided for in Article 346.16 of the Tax Code of the Russian Federation. Consequently, in the Book of Income and Expenses, these amounts are reflected only in column 6 of section 1.

Write-off of accounts receivable with expired statute of limitations

Unfortunately, Ministry of Finance specialists do not provide any comments on this issue. So let's try to figure it out ourselves.

Those “simplified” people who have chosen “income” as the object of taxation do not take into account any expenses when calculating the single tax. Consequently, they cannot take into account receivables written off after the expiration of the limitation period when calculating the single tax.

“Simplers” who have chosen “income reduced by the amount of expenses” as the object of taxation can include in expenses only those of them that are named in Article 346.16 of the Tax Code of the Russian Federation. Since these expenses do not include receivables written off after the expiration of the statute of limitations, they cannot be taken into account when calculating the single tax.

As for the amount of VAT on receivables that the “simplified” must pay to the budget, it also cannot be taken into account when calculating the single tax . The fact is that expenses include only those amounts of VAT that relate to paid goods (work, services) purchased by the taxpayer. VAT on receivables written off after the expiration of the limitation period does not fall within this definition. Consequently, when calculating the single tax, the amount of VAT paid to the budget is not taken into account.

Payments to employees that are not payroll expenses

When calculating the single tax, “simplified” workers can reduce taxable income by the amount of expenses aimed at paying employees. But only on condition that they use “income reduced by the amount of expenses” as an object of taxation (clause 6 of Article 346.16 of the Tax Code of the Russian Federation).

It should be remembered that part of the payments to employees cannot be attributed to labor costs. We are talking about those expenses that are specified in paragraphs 21-29 of Article 270 of the Tax Code of the Russian Federation:

• expenses for any types of remuneration that are paid to employees not on the basis of employment contracts;
• bonuses paid through targeted funding;
• amounts of financial assistance;
• payment for additional leave provided in excess of the leave established by law;
• social benefits paid from the funds of the Federal Social Insurance Fund of the Russian Federation;
• additional payment up to average earnings when paying benefits for temporary disability or pregnancy and childbirth;
• pension supplements and one-time benefits for retiring labor veterans;
• income (dividends, interest) on shares;
• payment for travel to the place of work and back by public transport and departmental transport;
• payment of price differences when selling goods (works, services) to employees at preferential prices;
• payment for vouchers for treatment and recreation, excursions and trips, classes in sports sections, clubs and clubs;
• payment for goods for personal consumption of workers, etc.

In addition, monetary compensation for violation of the established deadline for payment of wages is not taken into account when calculating the single tax. This opinion was expressed by the Federal Tax Service for Moscow in a letter dated August 6, 2007 No. 28-11/074572.

This concludes our review of expenses that are not taken into account when calculating the single tax. However, this does not mean at all that individual entrepreneurs will be able to include other expenses that are not mentioned in our article as costs. We just wanted to draw your attention to the most frequently encountered questions regarding cost accounting and provide different points of view on some of them.

For business entities, if they comply with certain criteria, it is possible to use a preferential tax regime in the form of the simplified tax system. It assumes two types of system - based on income and based on income reduced by expenses made. But not every expense under the simplified tax system, income minus expenses, can be used when forming the tax base in comparison with the general taxation system (OSNO).

Enterprises and entrepreneurs in the course of their activities incur expenses that will subsequently lead to income.

But the amount of costs incurred can only be taken into account using one type of simplified tax system. This allows them to do this in clause 2 of Article 346.18 of the Tax Code of the Russian Federation, which determines how the tax is calculated under the simplified tax system “income minus expenses”.

The simplified tax system “income” has a reduced rate, but does not allow expenses to be taken into account, with the exception of paid insurance premiums, by which the taxpayer can reduce the amount of the calculated mandatory payment, but within the norm.

Accounting for expenses under the simplified tax system, income minus expenses 2017, as well as income, is maintained in the tax register KUDiR.

At the same time, expenses under the simplified tax system, income minus expenses, are calculated on a cash basis, that is, the moment of recognition of expenses under the simplified tax system, income minus expenses in 2017 is determined by the fact of their payment. All of them must be documented and have an economic justification.

Important! A business entity may be faced with a situation where the amount of expenses incurred and taken into account when calculating tax exceeds the amount of revenue received for the same period. In this case, the taxpayer will still have to calculate the minimum tax under the simplified tax system for income minus expenses and transfer it to the budget.

It also records the expenses incurred by the entity cumulatively for each reporting period.

What expenses can be accepted under the simplified tax system in 2017

The preferential regime in this part of taxation has one significant negative side - the list of expenses included in the base is strictly defined and closed.

This list is the same for both legal entities and individual entrepreneurs under the simplified tax system, income minus expenses. At the same time, expenses under the simplified tax system, income minus expenses, are determined by Art. 346.16 Tax Code of the Russian Federation.

Costs include:

• Costs for the purchase, construction, retrofitting, reconstruction and improvement of the operating system. At the same time, taxpayers can take into account the cost of a new fixed asset immediately in the current year in proportion to the number of quarters during which it was used. But the costs of purchasing OS that require registration can be included in expenses only after they have been paid for and registered (for example, vehicles). If an asset existed with a business entity before the transition to the simplified tax system, then its value is taken into account depending on the period of its use.
• Costs of purchasing or creating intangible assets. The costs of patenting and research work are also taken into account here.
• Costs for repairs of fixed assets, both your own and those received under the lease agreement, if this obligation is assigned to the lessee in the agreement.
• Rent under rental and leasing agreements.
• Material costs. They are determined according to the same principles as in the general regime. This primarily includes costs incurred for the purchase of raw materials and supplies. A number of services are also reflected here, for example, MSW removal, room cleaning, printing, etc.
• Costs of paying wages to enterprise employees hired under labor contracts and civil service agreements, including bonuses. Disability benefits financed from the company's funds for the first three days of sick leave can also be included here, as well as increased amounts provided for in contracts with employees. The amounts of alimony withheld and transferred from wages, as well as the amount of personal income tax from employee salaries are also reflected here.
• Expenses incurred by a business entity in all areas of compulsory insurance. This includes, among other things, insurance premiums accrued for wages.
• Amounts of input VAT for paid materials, services, expenses included in expenses under the simplified tax system.
• Interest on funds raised under loan and credit agreements.
• Costs of implementing fire safety measures at the enterprise, including installation and maintenance of alarms, and other services of fire organizations.
• Amounts of customs duties that are not refunded to the taxpayer when imported into the territory of our state.
• The costs of maintaining the company’s transport, this also includes compensation for the use of the employee’s personal transport on work matters within the approved standards.
• Travel expenses, including travel, rental housing, daily allowances within the limits approved by the enterprise, visas and passports for trips abroad, etc.
• Payment for notary registration services within the current tariffs.
• Expenses for legal, accounting and auditing services.
• Cost of publishing financial statements.
• Stationery expenses.
• Postal, telegraph costs, as well as for communication services.
• Purchase of licensed computer products.
• Advertising expenses.
• Costs of developing new production facilities.
• Expenses for the purchase of goods that will be sold in the future.
• Amounts of taxes and other mandatory fees paid by the taxpayer. This could be transport, land tax, VAT paid when performing the duties of a tax agent, etc. Personal income tax for employees is not included here, since it is reflected as part of labor costs.
• Warranty costs.
• Expenses for paying for the services of commission agents, agents, etc.
• Payments made periodically for the use of intangible assets owned by third parties.
• Entrance, membership and target fees for organizations that are part of the SRO.
• Legal costs and fees in arbitration.
• Costs for servicing cash registers.
• Computer maintenance costs.
• Expenses for removal of MSW.
• Expenses for training, retraining of personnel and their independent assessment.
• Costs of compensation for damage caused to roads by heavy vehicles (Platon System).

What expenses are not taken into account in 2017?

Let's consider the list of expense transactions that cannot be taken into account when determining the base for determining tax under the simplified tax system for income reduced by expenses. The impossibility of their inclusion is determined by letters from the Ministry of Finance, the Federal Tax Service and other regulatory documents.

What expenses cannot be taken into account:

• Expenses incurred for a special assessment of working conditions;
• Expenses for acquiring the right to install and use an advertising structure;
• The amount of VAT tax that was allocated in invoices for the sale of goods, work, services by entities using the simplified tax system and paying the allocated tax to the budget;
• Expenses incurred to pay for the work of an hired company to find tenants;
• Expenses to purchase an option giving the right to enter into a lease agreement;
• Amounts of expenses that, according to the concluded agreement, are fully covered by the counterparty;
• The cost of obtaining an electronic signature required to participate in government tenders;
• Expenses incurred by the entity when participating in tenders and auctions for the right to conclude a government contract;
• Costs of paying remuneration to a third-party organization preparing documentation for participation in government tenders;
• Expenses to ensure normal working conditions for employees;
• Costs for issuing and servicing plastic cards intended for transferring employee salaries;
• Purchasing a TIR Carnet, which gives the right to transport vehicles across the borders of foreign countries without inspection at customs points;
• Payment for the services of an accredited company in the field of labor protection;
• Expenses for subscription to accounting and other printed publications;
• Entertainment expenses;
• The cost of goods that were not paid to suppliers and then written off as overdue accounts payable;
• The cost of fixed assets that were contributed as a contribution to the authorized capital;
• Compensation for damage caused to the company by the founder;
• Payment of compensation for the use of personal cars for work purposes, more established standards;
• Purchasing branded clothing, unless the obligation is stipulated in one of the legislative acts of the Russian Federation;
• Purchasing passes for employees to enter or travel to the rented premises;
• Costs for the production of illuminated signs that are not of an advertising nature, as well as costs for decorating the appearance of buildings;
• Costs of acquiring a plot of land (unless it is purchased for resale);
• Payment for the right to limited use of the site (easement);
• Costs for reconstruction of the building;
• Payment for the right to sign an agreement to lease a land plot for a period of 25 years for the reconstruction and use of the building located on it;
• Payment for services for managing the activities of LLC;
• Payment for the services of an outsourced company to carry out personnel records for the company (in the absence of its own personnel service);
• Payment for outsourcing and outstaffing services;
• Expenses in the form of fines, penalties and other penalties for violation of contracts that were recognized by the debtor or established by a court decision;
• Costs for the issuance by a government agency of an extract from the Unified State Register of Legal Entities (USRIP) in paper form;
• Expenses incurred by the individual entrepreneur before his actual registration;
• Expenses of the individual entrepreneur for conducting his training, as well as travel to the place of this training, including travel expenses;
• Costs for obtaining an anti-terrorism passport for a shopping center, services for creating signs for parking spaces for disabled people;
• Reimbursement of expenses for employees whose work is carried out on the road or has a traveling nature;
• Compensation payments to the employee for the period of residence in a dormitory or other premises while on shift;
• Expenses for the purchase of property rights, including debt rights;
• Costs for the services of a third-party company for cleaning and transporting snow from the surrounding area, costs for landscaping the territory;
• Expenses for the acquisition for resale of rights to music and video works;
• Expenses for the acquisition for further sale of non-exclusive rights to computer programs;
• The cost of materials that were obtained during the dismantling of existing fixed assets, taken into account when entering the balance sheet, is not included in expenses for the further sale of such materials;
• Expenses for the purchase of goods for further sale incurred while on UTII;
• Payment for technological connection of reconstructed energy devices and electricity production facilities to existing electrical networks;
• Expenses for bringing the goods to a state in which their sale is possible, as well as expenses for additional equipment of goods purchased for further sale;
• Expenses of the lessee to bring the leased objects to a condition in which they can be used;
• Expenditures for the universal service reserve carried out by telecommunications network operators;
• Entry fees to non-profit organizations and contributions to the funds of such organizations;
• Amounts of patent fees transferred for registration of licensing agreements for the acquisition of trademarks;
• Forest taxes;
• Costs to cover shortages or thefts of funds;
• Remuneration paid by the seller to the buyer for fulfilling any terms of the agreement;
• Costs of purchasing goods that are used to improve the conditions of customers' stay (water, tea, sugar, candy, etc.);
• Write-off of bad debts;
• Expenses for the purchase of an apartment intended for employee residence;
• A loss from the previous period, if it arose when the simplified tax system for income was applied, and in the write-off period the simplified tax system for income minus expenses was in effect.

Features of tax reduction on insurance premiums

Unlike the simplified tax system, income is 6%, in the 15% regime it is not the amount of tax itself that is reduced, but the base formed for its calculation. are simply included in full as part of the expenses taken into account, thereby reducing the base.

The situation is similar with contributions that are paid for hired employees. They are also fully included in expenses and participate in reducing the base. However, there is one peculiarity here. If an entrepreneur combines another regime with the simplified tax system, then it can only be included in expenses by making contributions for those employees who participate in activities that fall under the simplified tax system.

The simplified tax system, as its name suggests, should be a simple and understandable tax regime. In principle, this is true if the object of taxation “Income” is selected. In this version of the simplified tax system, only income received is taken into account, which is entered into the KUDiR for simplification.

The single tax for the simplified tax system “Income” is calculated simply - the tax base, consisting of income received from sales and non-operating income, is multiplied by a tax rate of 6%.

What does an individual entrepreneur get by choosing the simplified system with the tax object “Income minus expenses”?

On the one hand, a lower tax burden, and on the other, increased attention from tax authorities to declared expenses.

When should you choose the simplified taxation system “Income minus expenses”?

It is generally accepted that the amounts of the single tax on the simplified tax system “Income” and the simplified tax system “Income minus expenses” will be the same if confirmed expenses amount to 60% of the income received. If expenses begin to exceed 60% of income, then the amount of the single tax in the “Income minus expenses” version of the simplified tax system will be less, therefore, as expenses increase, this regime becomes more profitable for the taxpayer.

With a regular tax rate of 15%, this is true, but if a differentiated tax rate was adopted in the region, which can be reduced down to 5%, then the single tax on the simplified tax system “Income minus expenses” generally tends to zero.

The main problem of the taxpayer using the simplified tax system “Income minus expenses”

If we talk only about the amounts of tax payments, then there really is no more favorable regime for the Russian taxpayer. Unfortunately, the views of entrepreneurs and tax authorities on the validity of expenses incurred are diametrically opposed.

Tax authorities are interested in ensuring that the tax base and, accordingly, the single tax payable are as large as possible. To do this, it is enough for them not to recognize a significant part of the expenses declared by the entrepreneur on the simplified tax system “Income minus expenses”.

If the calculation of the tax base according to the tax authorities and the businessman does not coincide, then the latter runs the risk of receiving arrears, penalties and a fine for incorrectly calculated taxes. Thus, the issue of recognition of expenses declared in the annual tax return is the main problem of this regime.

Recognition of expenses for a simplifier occurs practically on the same conditions as the recognition of expenses for calculating income tax, that is, expenses must be properly documented and economically justified.

Correct documentation of expenses means the presence of two documents confirming it:

1. document confirming payment of the expense (cash receipt, payment order, bank statement);
2. a document proving the fact of a business transaction (acceptance certificate or delivery note).

What other requirements are established for recognizing expenses under the simplified tax system “Income minus expenses”?

In addition to documentary evidence and economic justification, the expenses of the simplifier must be included in the closed, that is, non-supplemented list specified in Art. 346.16 Tax Code of the Russian Federation. By the way, this list does not even allow us to take into account the cost of drinking water in offices.

Expenses for the simplified tax system “Income minus expenses” are recognized on a cash basis, that is, they must actually be paid. For example, salary expenses will be recognized only when they are paid, not accrued.

For some categories of expenses, such as expenses for the purchase of goods for resale, acquisition of fixed assets, raw materials and supplies, a special accounting procedure applies. This means that they cannot always be taken into account only on the basis of their payment.

The problem of accounting for expenses on transactions with an unscrupulous counterparty

After fulfilling all the listed conditions for recognizing expenses, the simplifier may also fall into the trap of partnership with an unscrupulous counterparty.

Even economically justified, documented, paid, accounted for in the correct order and included in the agreed list of expenses may not be taken into account if the tax authorities recognize your partner as dishonest.

As you can see, there are plenty of difficulties associated with calculating the tax base for the simplified tax system “Income minus expenses”. Therefore, when choosing this mode, you need to weigh your capabilities in terms of meeting its requirements. It may be worth giving up part of the profit and choosing a tax regime that is less problematic in terms of recognizing expenses.

If after reading the text you have questions about this topic, please ask them in the comments. Thank you for being with us!

Pitfalls of the simplified tax system “Income minus expenses” updated: November 30, 2018 by: Everything for individual entrepreneurs

Under the simplified tax system, the tax rate depends on the object of taxation. And using a simplified object “income minus expenses”, you can take into account expenses, the composition of which is limited. See this article for all the details.

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simplified tax system income minus expenses 2019: what is important to know

1. The directory is available when a simplified taxation system is installed in your Personal Account/Details.

1. The amounts reflected in the reference book by default are not subject to change. To add your own type of income or expense, click the “Add” button » . In the window that opens, specify:

• account/sub-account number that will be used when creating the transaction;
• section of the Book of Income and Expenses, which will reflect the transaction with the selected type of income/expenses;
• Contents of operation;
• analytics, if provided.

1. The added amount can be changed by clicking the “Change” button » .

Recognition of expenses under “simplification”

Any expenses taken into account under the simplified tax system must be justified, confirmed by the “primary” and paid, and the purpose of such expenses must necessarily be entrepreneurial activity, that is, making a profit.

When working on a simplified income-expenditure basis, costs are recognized in most cases using the cash method.

The date of payment is considered to be the receipt of funds to the company or entrepreneur in cash, to a bank account or in another way. Also, payment is considered to be a mutual settlement with the counterparty, as a result of which the debt to him is reduced. If a “simplified” person pays in foreign currency, for example, when settling with a foreign organization - a foreign exchange non-resident of Russia, then such costs during the “simplified” need to be converted into rubles. The paid currency is recalculated at the Bank of Russia exchange rate on the date of recognition of costs.

For more information about the moments of cost recognition when calculating the simplified tax system, income minus expenses for 2019, see Table 5.

Table 5. Recognition of expenses

Cost type	Moment of recognition
Cost of goods purchased	The date on which three conditions are simultaneously met: goods purchased; they are paid to the supplier; goods are sold to the buyer.
TZR for goods (costs of their storage and transportation)	The date on which two conditions are simultaneously met: storage or transportation services have been provided; services paid for
Tax payments to the budget	or the date of making payments to the budget; or the date of repayment of the arrears on them
Paid “input” VAT	The date when the following conditions are simultaneously met: VAT is transferred to the supplier (performer); the sale of goods (services, works), on the cost of which VAT is charged, has been carried out
Cost of fixed assets, including: purchased, self-made, completed, retrofitted, reconstructed, modernized	The last day of the reporting/tax period, if on this date the costs of fixed assets: actually incurred; paid
Salary to employees	Date of repayment of debt to employees, including: debiting non-cash funds from the employer’s account; cash withdrawal from the cash register
Material costs	The date when two conditions are met simultaneously: MPZ are registered; the debt to pay for the oil and gas reserves has been repaid
Interest payable on loans and bank credits	Debt repayment date for interest payment
Cost of third party services	Date of repayment of debt for payment of services

Current KBK simplified tax system income minus expenses

In most cases, firms and entrepreneurs must make tax payments in Russia in non-cash form. To make a non-cash payment, you must submit a correctly completed payment order to the bank.

The procedure for filling out a payment order is established by the Bank of Russia and is mandatory for taxpayers. Considering that this document contains more than 20 details, it is now easier to prepare it automatically - for example, in the BukhSoft program.

You can check the KBK codes that are entered in field 104 of the payment order using Table 6.

Table 6. KBK USN income minus expenses

Example 5

Symbol LLC was five days late with its annual payment, and therefore had to pay a penalty. The accountant indicated the following codes in the payments: for the amount of tax - KBK 18210501021011000110, for the amount of penalties - KBK 18210501021012100110.

Step 1. Make tax advances throughout the year.

Amounts paid in advance are counted towards the final payment amount at the end of the reporting year.

Step 2. Submit a declaration.

Step 3. Make payment at the end of the year.

The deadlines for transfers for firms and entrepreneurs coincide with the deadlines for submitting declarations.

Restrictions on working in simplified language

When working on a simplified basis, taxes are imposed either on income or on income minus expenses - at different tax rates. One of two taxation options is chosen at will by firms and entrepreneurs whose performance indicators fall within the limits established by the Tax Code for a simplified taxation regime. These are restrictions on:

• share of participation of other companies in the authorized capital of the simplified company;
• the type of activity the organization conducts;
• the number of employees (it cannot exceed a certain value);
• the cost of fixed assets (it is limited by law);
• the amount of income received.

Example 6

On April 23, the sole owner of Symbol LLC, N.I. Krapivina, sold a 30 percent stake in the authorized capital of Symbol, which operates on a simplified basis, to the Monolit company. After which, on October 23 of the same year, Monolit resold this 30 percent stake to an independent individual.

In this case, during the year the requirement for a minimum share of participation to apply the “simplified tax” was violated. And although at the end of the year 100 percent of the authorized capital of Symbol is owned by individuals, nevertheless, Symbol has not been able to work on the simplified tax system since the beginning of the 2nd quarter.

Among the business entities for which “simplified taxation” is prohibited are:

• companies with branches;
• organizations and individual entrepreneurs - manufacturers of excisable products;
• gambling organizers;
• notaries;
• microfinance structures
• firms and entrepreneurs on the Unified Agricultural Tax, etc.

In 2019, the limits that prevent you from working on a simplified basis are as follows:

• the average number of hired personnel is no more than 100 people;
• the residual value of fixed assets is no more than 150 million rubles.

Taxable income for work on the “simplified” system should not exceed the limit calculated on an accrual basis from the beginning of the year:

• to switch to the “simplified” system – no more than 112.5 million rubles for the first nine months of the year;
• to remain on the simplified tax system - no more than 150 million rubles at the end of any reporting period according to the simplified tax system.

The amount of taxable income for comparison with the limit includes receipts from sales, non-sales receipts and advances received after the transition to the “simplified” system from the general accrual taxation system.

Tax payment rate

Payment rates vary depending on what object of taxation the company or entrepreneur has chosen for themselves:

• up to 6% - if income is taxed without reduction by the amount of expenses;
• up to 15% - if income minus expenses is taxed.

Authorities in the regions of Russia can establish reduced tax rates in the constituent entities of the Russian Federation:

1. Under the “income simplification” the rate can be reduced to 1%.
2. According to the simplified tax system, income minus expenses is up to 5%.

In Crimea and Sevastopol, it is allowed to reduce the tax rate to 3%. In addition, regional authorities can provide individual individual entrepreneurs with tax holidays, reducing the rate under the simplified tax system to zero. We are talking about the following areas of activity:

1. Social sphere.
2. Scientific field.
3. Providing household services to citizens.
4. Manufacturing sector.