home > Wells > Simplified taxation system. How to correctly fill out a tax return The organization is on a simplified taxation system

Simplified taxation system. How to correctly fill out a tax return The organization is on a simplified taxation system

Exclusive Ekaterina Annenkova, accounting and taxation expert at Clerk.Ru Information Agency

With the end of 2011, the tax period ended and the time has come to draw up a tax return paid in connection with the use of the simplified taxation system (hereinafter referred to as the simplified taxation system).

The tax declaration paid in connection with the application of the simplified tax system is filled out by taxpayers using the simplified taxation system in accordance with Chapter 26.2 of the Tax Code.

Taxpayers submit returns and pay taxes within the following deadlines:

Organizations - no later than March 31, 2012 at their location (registration with the Federal Tax Service).

Individual entrepreneurs (IP) - no later than April 30, 2012 at their place of residence (registration with the Federal Tax Service).

A tax return for taxes associated with the use of the simplified tax system is filled out by taxpayers using the simplified tax system in accordance with Chapter 26.2 of the Tax Code and the laws of the constituent entities of the Russian Federation in whose territory they are registered.

The simplified tax system is a special tax regime with a voluntary procedure for its application by organizations and individual entrepreneurs.

In connection with the application of the simplified tax system, taxpayers are exempt from paying the following taxes:

Organizations:

from income tax;

property tax;

personal income tax;

property tax for individuals;

VAT (except for the tax paid in accordance with the simple partnership agreement (joint activity agreement)).

At the choice of the taxpayer, the objects of taxation may be:

Income (the tax rate is set by the Tax Code of the Russian Federation at 6%);
Income reduced by the amount of expenses (the tax rate is established by the laws of the constituent entities of the Russian Federation no higher than 15% and no lower than 5% in accordance with clause 2 of Article 346.20 of the Tax Code of the Russian Federation).

The tax base for tax related to the simplified tax system is:

The monetary expression of the income of an organization or individual entrepreneur (if the object of taxation is in the form of income).
The monetary expression of income reduced by the amount of expenses (with the object of taxation being “income minus expenses”).

Note: If there is no movement of funds in bank accounts and at the cash desk of the organization, tax payers under the simplified tax system do not have taxable objects (income) to be reflected in the declaration. In this case, the declaration is not submitted, the taxpayer submits a simplified tax return approved by Order of the Ministry of Finance dated July 10, 2007 No. 62n until January 20, 2012.

The declaration is submitted in the prescribed form:

on paper;
according to established formats in electronic form (transmitted via telecommunication channels).

When transmitting a declaration via telecommunication channels, the day of its submission is considered the date of its dispatch.

Note: In accordance with paragraph 3 of Art. 80 of the Tax Code, if the average number of employees exceeds 100 people, reporting is provided in electronic form, certified by an electronic digital signature. If the average number of employees of the company does not exceed 100 people, the declaration can be submitted on paper.

When sending a declaration by mail, the day of its submission is considered to be the date of sending the postal item with a description of the attachment.

Note: When calculating tax, you must be guided by the law of the subject of the Russian Federation where the taxpayer is registered, because in accordance with paragraph 2 of Art. 346.20 of the Tax Code of the Russian Federation, tax rates are established by the laws of the constituent entities of the Russian Federation and may differ from those specified in the Tax Code.

In accordance with Art. 346.19 of the Tax Code of the Russian Federation, the tax period is the calendar year. The following are recognized as reporting periods:

first quarter;
6 months;
9 months.

The tax return form for tax related to the simplified tax system and the procedure for filling it out were approved by order of the Ministry of Finance of the Russian Federation dated June 22, 2009 No. 58n.

The declaration includes:

Title page;
Section 1 “The amount of tax paid in connection with the application of the simplified taxation system and the minimum tax payable to the budget, according to the taxpayer”;
Section 2 “Calculation of the tax paid in connection with the application of the simplified taxation system and the minimum tax.”

Based on the provisions of the Tax Code of the Russian Federation, the procedure for filling out a tax return for taxes associated with the simplified tax system and the provisions of the Moscow Law of October 7, 2009 No. 41 “On establishing the tax rate for organizations and individual entrepreneurs using a simplified taxation system that have chosen as an object taxation of income reduced by the amount of expenses,” we will draw up a tax return for 2011 for the organization Romashka LLC.

In accordance with Art. 1 of Moscow Law No. 41, for taxpayers who have chosen income reduced by the amount of expenses as an object of taxation, a tax rate of 10% is established if they carry out the following types of economic activities:

1) manufacturing industries (in accordance with Section D "Manufacturing industries" of OKVED);

2) management of the operation of residential and (or) non-residential stock;

3) research and development;

4) provision of social services;

5) activities in the field of sports.

A tax rate of 10% is applied by a taxpayer whose revenue from the sale of goods (work, services) for the above types of economic activity for the reporting (tax) period is at least 75% of the total revenue

1. Title page of the declaration

When filling out the declaration, only one indicator is entered in each line and the corresponding columns. If there are no indicators, a dash is placed in the line and the corresponding column.

TIN, checkpoint- are indicated in accordance with the certificate of registration of the organization, individual entrepreneur, in the Federal Tax Service to which the declaration is submitted.

When indicating the TIN of an organization, which consists of ten characters, in the zone of twelve cells reserved for recording the “TIN” indicator, dashes (- -) should be entered in the last two cells.

Correction number– when submitting a declaration for the reporting period, the number “0--” is indicated for the first time; if corrective declarations are provided, then the adjustment number is indicated in order - “1--”, “2--”, etc.

Tax period (code)– in accordance with Appendix No. 1 to the Procedure for filling out a tax return under the simplified tax system, the following codes correspond to tax periods:

34 – Calendar year;
50 – Last tax period upon reorganization (liquidation) of an organization (upon termination of activities as an individual entrepreneur).

Reporting year– the reporting year for which the declaration is being submitted is indicated.

Submitted to the tax authority (code)– indicate the code of the Federal Tax Service to which the declaration is submitted, according to the documents on registration with the tax authority. This code consists of four digits. The first two digits are the region code (for example, Moscow - 77, Moscow region - 50), the second two digits are the Federal Tax Service number.

By location (registration) (code)- the code is indicated in accordance with Appendix No. 2 to the Procedure for filling out a tax return. This code means that the declaration is submitted:

Codes for submitting a tax return at the location (accounting)

Taxpayer- the full name of the Russian organization is indicated, corresponding to the name contained in its constituent documents (if there is a Latin transcription in the name, it is also indicated).

In the case of submitting an Individual Entrepreneur Declaration, his last name, first name and patronymic name are indicated in full, without abbreviations, in accordance with the identity document.

Code of type of economic activity according to the OKVED classifier- the code of the type of activity is indicated according to the OKVED classifier.

In the columns " on... pages» - indicates the number of pages on which the Declaration is drawn up.

In the columns " with supporting documents or their copies on ... sheets» - indicates the number of sheets of supporting documents or their copies, including copies of documents confirming the authority of the taxpayer’s representative (in the case of signing the Declaration and (or) its submission by the taxpayer’s representative), attached to the Declaration.

In field " I confirm the accuracy and completeness of the information specified in this declaration" - indicates:

number “1” if the declaration is signed by the head of an organization or individual entrepreneur;
number “2” if the declaration is signed by a representative of the taxpayer (for example, the chief accountant of a company, individual entrepreneur).

In field " Signature» - the signature of the manager or representative is affixed. The signature is certified by the seal of the organization, individual entrepreneur.

In field " Name of the document confirming the authority of the representative» - indicates the type of document confirming the authority of the signatory (for example, a power of attorney, its number and date).

Note: If the declaration is signed by a representative of the taxpayer, a copy of the document confirming his authority must be provided along with it. The number of sheets of the document must be taken into account when filling out the column “ With the attachment of supporting documents or their copies on ... sheets».

An example of filling out the title page of the declaration:

2. Section 1 of the declaration “The amount of tax paid in connection with the application of the simplified taxation system and the minimum tax payable to the budget, according to the taxpayer”

Section 1 of the declaration contains indicators of the amount of tax under the simplified tax system, subject to the taxpayer’s data:

payment to the budget;
to decrease.

In addition, Section 1 states:

type of taxable object;
OKATO code;
budget classification code (BCC) to which the tax is to be credited.

Object of taxation(line 001 ) - the object of taxation is indicated:

The number “1” is indicated by taxpayers whose object of taxation is income;
The number “2” is indicated by taxpayers whose object of taxation is income reduced by the amount of expenses (“ income minus expenses»).

OKATO code(line 010 ) - indicate the OKATO code at the location of the organization (at the place of residence of the individual entrepreneur).

When filling out the “OKATO Code” indicator, which is allocated eleven characters, the free characters to the right of the code value, if the OKATO code has less than eleven characters, are filled with zeros. For example, for an eight-digit OKATO code - “12445698”, the eleven-digit value “12445698000” is written in the “OKATO Code” field

Budget classification code(line 020 ) – indicates the digital code of the budget classification by which the amount of tax paid in connection with the application of the simplified tax system is to be credited, based on the following codes:

The amount of advance tax payment calculated for payment for:

First quarter (RUB)(line 030 ) - indicates the amount of the advance payment of tax paid in connection with the application of the simplified tax system, calculated for payment for the first quarter.

At the end of each reporting period, the amount of advance tax payment is calculated:

1. object of taxation - income, based on the tax rate and actually received income, calculated on an accrual basis from the beginning of the tax period until the end of the first quarter, half year, nine months, respectively, taking into account previously calculated amounts of advance tax payments. The tax amount can be reduced by the amount of insurance premiums (within the calculated amounts for the same period of time in accordance with the legislation of the Russian Federation):
- § for compulsory pension insurance,
- § compulsory social insurance in case of temporary disability and in connection with maternity,
- § compulsory health insurance,
- § compulsory social insurance against accidents at work and occupational diseases, paid.
The tax amount can also be reduced by the amount of temporary disability benefits paid to employees.
2. object of taxation “income minus expenses”, based on the tax rate and actually received income, reduced by the amount of expenses calculated on an accrual basis from the beginning of the tax period until the end of the first quarter, half year, nine months, respectively, taking into account previously calculated amounts of advance tax payments .

Half year (RUB)(line 040 ) - indicates the amount of the advance payment for the tax paid in connection with the application of the simplified tax system, calculated for payment for the six months, taking into account the amount of the advance payment calculated for the first quarter.

Nine months (RUB)(line 050 ) - indicates the amount of the advance payment of tax paid in connection with the application of the simplified tax system, calculated for payment for nine months, taking into account the amount of the advance payment calculated for half a year.

Amount of tax payable for the tax period (RUB)(line 060 ) - indicates the amount of tax paid in connection with the application of the simplified tax system, payable for the tax period, taking into account the amount of the advance payment calculated for nine months.

The value on line 060 is determined:

1. object of taxation - income, by reducing the amount of calculated tax for the tax period by the amount of insurance premiums paid (within the limits of calculated amounts) for this period:

compulsory health insurance;

compulsory social insurance against industrial accidents and occupational diseases.

Also, the amount of tax is reduced by the amounts paid to employees during this period from the taxpayer’s funds for temporary disability and advance payment of tax, calculated for payment for nine months.

Note: This line is filled in if the difference between the indicators for line codes 260, 280 and 050 is greater than or equal to zero.

2. object of taxation “income minus expenses”, as the difference between the values of lines 260 and 050.

Note: This line is filled in if the value for line code 260 is greater than or equal to the indicator for line code 050 and the amount of calculated tax for the tax period is greater than or equal to the amount of calculated minimum tax.

Amount of tax to be reduced for the tax period (RUB)(line 070 ) – indicates the amount of tax paid in connection with the application of the simplified tax system to be reduced for the tax period.

The value on line 070 is determined:

1. object of taxation - income, as the difference between the values of line 050 and line 260, minus the value of line code 280.

Note: This line is filled in if the differences between the indicators for line codes 260, 280 and 050 are less than zero.

2. object of taxation " income minus expenses", as the difference between the values of lines 050 and 260, if the value on line 050 is greater than the value on line 260 and the value on line 270 is less than or equal to the value on line 260, or as the value on line 050, if the value on line 260 is less than the value on line 270 .

Budget classification code(line 080 ) – indicate the digital code of the budget classification “18210501050011000110” (Minimum tax credited to the budgets of the constituent entities of the Russian Federation) according to which the amount of the minimum tax paid in connection with the application of the simplified tax system is subject to credit.

The amount of minimum tax payable for the tax period(line 090 ) – indicates the amount of the minimum tax payable for the tax period.

The value on line 070 in this case corresponds to the value of the indicator on line 270.

Note: This line is filled in if the value on line 270 is greater than the value on line 260.

1. Section 2 of the declaration “Calculation of the tax paid in connection with the application of the simplified taxation system and the minimum tax.”

Section 2 of the declaration contains the taxpayer’s data on the tax rate paid in connection with the use of the simplified tax system; in addition, Section 2 indicates:

The amount of income received;
The amount of expenses incurred (if the object of taxation is “income minus expenses”);
The tax base;
Amount of tax accrued;
Amount of losses from previous years;
Amount of losses for the current year;
Minimum tax amount.

Tax rate (%) (line 201) – the tax rate is indicated in the amount of: st. 346.16 of the Tax Code of the Russian Federation, with the object of taxation “income minus expenses”.

Taxpayers have the right to include in expenses the amount of the difference between the amount of the minimum tax paid and the amount of tax calculated in the general manner, received for the previous period.

Note:

The amount of loss received in the previous (previous) tax period(s), reducing the tax base for the tax period for line 001 = “2” (line 230) – indicates the amount of loss received in the previous (previous) tax period(s) ) period (periods), reducing the tax base for the tax period, with the object of taxation being “income minus expenses”.

Note: If the object of taxation is income, this line is not filled in.

Tax base for calculating tax for the tax period for line 001 = "1": equal to line 210, for line 001 = "2": line 210 - line 220 - line 230, if line 210 - line 220 - page 230 > 0 (line 240) – indicates the tax base for calculating tax for the tax period.

1. If the object of taxation is income, line 240 = line 210.

2. If the object of taxation is “income minus expenses”, line 240 = (line 210 - line 220 - line 230). Line 240 is filled in if the received amount is greater than zero.

The amount of loss received for the tax period for line 001 = “2”: line 220 - line 210, if line 210

Line 250 = (line 220 - line 210) is completed if the amount of income received indicated in line 210 is less than the amount of expenses incurred reflected in line 220.

Note: If the object of taxation is income, this line is not filled in.

Amount of calculated tax for the tax period (page 240 * page 201 / 100) (line 260) – indicates the amount of tax calculated based on the tax rate and tax base, determined on an accrual basis from the beginning of the tax period to its end.

Tax amount (line 260) = Tax base (line 240) * Tax rate (line 201) / 100.

The amount of the calculated minimum tax for the tax period (tax rate 1%) for line 001 = “2”: line 210 * 1 / 100 (line 270) – indicates the amount of the minimum tax calculated for the tax period, with the object of taxation “income minus expenses” "

Amount of minimum tax (line 270) = Amount of income received (line 210) * 1/100.

If for the tax period there is no value on line 260 (a dash is inserted) or the specified value is less than the value specified on line 270, then the value on line 270 must be reflected in line 090 “The amount of the minimum tax payable for the tax period” of Section 1 .

Note: If the object of taxation is income, this line is not filled in.

The amount of insurance contributions paid during the tax period for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases, as well as paid to employees during the tax period from funds of the taxpayer for temporary disability benefits, which reduces (but not more than 50%) the amount of calculated tax for line 001 = “1” (line 280) - indicates the amount of benefits paid (within the limits of the calculated amounts) for the tax period from taxpayers’ funds for benefits temporary disability and 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 accidents at work and occupational diseases.

These amounts reduce (but not more than 50 percent) the amount of calculated tax for the object of taxation of income.

Note: If the object of taxation is “income minus expenses”, this line is not filled in.

The taxpayer has the right to switch again to the simplified tax system no earlier than one year after he lost the right to use it.

Objects of taxation and tax rates according to the simplified tax system

When applying the simplified tax system, you can choose one of two options for the object of taxation:

income (USN income 2016);
income reduced by the amount of expenses (STS income minus expenses 2016).

There is only one exception - participants in a simple partnership agreement or a property trust management agreement. They can use only the second option (“income minus expenses”) as an object of taxation (clause 3 of article 346.14 of the Tax Code of the Russian Federation).

It should be emphasized once again that the choice of the object of taxation is made by the taxpayer independently.

The object of taxation can be changed annually (from the beginning of the new tax period). To change a previously selected object of taxation, you must notify the tax authority before December 31 of the previous year. The object cannot be changed during the year. Thus, if you declared the application of the simplified tax system “income minus expenses” in 2016, then you will work with this taxable object all year.

Tax rates of the simplified tax system may vary depending on the choice of taxation object. There are two options based on which the interest rate is determined:

Option I, when income is chosen as the object of taxation, the simplified tax system rate is 6 percent in 2017.
Option II of the simplified tax system - income minus expenses - rate of 15 percent.

The laws of the constituent entities of the Russian Federation may establish differentiated tax rates ranging from 1 to 6% and from 5 to 15%.

STS in Crimea and Sevastopol

The authorities of the Republic of Crimea and the city of Sevastopol for the period 2017 - 2021 can reduce the tax rate to 3 percent if the object of taxation is income reduced by the amount of expenses (Article 346.20 of the Tax Code of the Russian Federation). Previously (in 2015-2016), the authorities of these subjects could set a zero tax rate on the simplified tax system, both for the object “income” and for the object “income minus expenses”. However, tax rates may vary by type of activity. Nothing is said about the possibility of reducing the rate from 2017 if the object of taxation is income.

However, the Laws of the Republic of Crimea dated October 26, 2016 N 293-ЗРК/2016 and the city of Sevastopol dated November 3, 2016 N 287-ЗС decided to establish rates equal to 4% (object of taxation - income) and 10% (object of taxation - income minus expenses) from 2017 ).

Legislators in both regions took advantage of the right common to all regions of the Russian Federation to establish differentiated reduced rates for different categories of taxpayers. At the same time, the rate of 4% for the object “income” in the Republic of Crimea is established for all taxpayers, and not for certain categories, as provided by the legal norm.

And in Sevastopol, the condition is met, and for the object of taxation “income” a rate of 3% is retained for some types of activities defined in accordance with the “All-Russian Classifier of Types of Economic Activities” (agriculture and forestry, hunting, fishing, education, healthcare, culture and sports).

In Sevastopol, a reduced rate of 5% for the object “income minus expenses” also continues to apply for the same individual categories of taxpayers (agriculture and forestry, hunting, fishing, education, healthcare, culture and sports).

USN in St. Petersburg

Since 2015, in St. Petersburg, a tax rate of 7% has been established for organizations and individual entrepreneurs using a simplified taxation system with the object of taxation “income minus expenses”. This simplified tax rate for income minus expenses continues to apply in 2017.

Subjects of the federation have the right to set a zero rate for newly registered individual entrepreneurs. This applies to entrepreneurs engaged in:

production activities;
social activities;
scientific activities;
activities related to household services;
activities based on the patent tax system.

Minimum tax under simplified tax system

For the object of taxation “income minus expenses” there is the concept of minimum tax.

The minimum tax (Article 346.18 of the Tax Code of the Russian Federation) is a kind of lower limit on the amount of tax payable. It is applied when the amount of tax according to the basic calculation is less than this minimum amount, or when, according to the calculation, expenses exceed income.

The minimum tax amount is 1% of the amount of income for the tax period. If expenses exceed income under the simplified tax system, then you still need to pay 1% of the income received for the year to the budget.

The procedure for determining income and expenses

Income under the simplified tax system

When determining the object of taxation, taxpayers take into account income from sales and non-operating income in accordance with the Tax Code of the Russian Federation (Articles 249, 250). When calculating tax, the following are not taken into account:

income provided for in Article 251 of the Tax Code of the Russian Federation (it contains a rather long list of income that is not taken into account when determining the income tax base);
income of an organization subject to corporate income tax;
income of an individual entrepreneur subject to personal income tax; income from activities subject to UTII;
proceeds from activities transferred to the patent taxation system.

The date of receipt of income is the day of receipt of funds into bank accounts (cash), or receipt of other property (work, services) and property rights, as well as, when using the cash method (when income and expenses are recognized as incurred only after their actual payment) repayment of debt by the taxpayer.

Expenses under the simplified tax system

Expenses are determined in accordance with Article 346.16 of the Tax Code of the Russian Federation. Determining expenses is important only when applying a taxation object of the “income minus expenses” type.

The tax amount can be reduced, in particular, by the costs of paying: insurance premiums:

for compulsory pension and health insurance;
insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, as well as against industrial accidents and occupational diseases;
temporary disability benefits;
payments under voluntary personal insurance contracts in favor of employees in the event of their temporary disability (except for industrial accidents and occupational diseases);
expenses for the acquisition of fixed assets and intangible assets;
material and labor costs;
expenses for business trips, stationery, telephony, internet;
and other types of expenses - all of them are specified in Article 346.16 of the Tax Code of the Russian Federation.

Attention!

From January 1, 2017, a company using the simplified tax system has the right to include in expenses the cost of an independent assessment of the qualifications of employees. Since 2017, the Law on Independent Qualification Assessment came into force. To encourage participation in the assessment, provisions have been introduced, for example, to take its value into account in tax expenses when applying the simplified tax system (clause 33, clause 1, article 346.16 of the Tax Code of the Russian Federation). Such costs are recognized according to the same rules that apply when accounting for the cost of an independent assessment of qualifications in income tax expenses. The changes are provided for by Federal Law No. 251-FZ of July 3, 2016.

In order for expenses to be taken into account in reducing the tax base under the simplified tax system, they must be:

justified
confirmed documents,
aimed at generating income.

Expenses are recognized as expenses after their actual payment (for the supply of goods, performance of work, provision of services, transfer of property rights).

When using the object of taxation “income”, the single tax can be reduced by the amount of insurance premiums (but not more than by 50 percent).

Exemption from other taxes

What taxes are abolished for LLCs in 2017 by the simplified law:

corporate income tax;
property tax of organizations (with the exception of the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value - this change is effective from January 1, 2015).

What taxes does an individual entrepreneur not pay in 2017 using simplified taxation:

personal income tax;
VAT (except for cases of import of goods into the customs territory of the Russian Federation and when carrying out operations in accordance with a simple partnership agreement (agreement on joint activities) or an agreement for trust management of property on the territory of the Russian Federation);
tax on property of individuals used for business activities (with the exception of taxable objects included in the list of objects for which the base is determined by cadastral value. This list is determined at the regional level).

Tax and reporting periods

The tax period under the simplified tax system is a calendar year. Upon completion, it is necessary to determine the tax base and calculate the amount of tax payable to the budget.

Reporting periods:

I quarter
half year
9 months of the calendar year

At the end of the reporting periods, it is necessary to summarize interim results and make advance tax payments.

Procedure and terms of payment, reporting according to the simplified tax system

The tax is paid in two ways: in advance and at the end of the reporting period.

Advance payments according to the simplified tax system

The procedure for calculating advance payments and the amount of tax depends on the choice of the object of taxation: “income” or “income minus expenses”.

The calculation of the simplified tax system “income” for 2017 (we are now talking about advances) is carried out as follows: at the end of each reporting period (quarter), taxpayers calculate advance payments on actually received income, calculated on an accrual basis from the beginning of the tax period until the end of the first quarter, half a year, 9 months minus previously calculated advance payments. The cumulative total means that the base is taken not quarterly, but in total for the corresponding period. For example, the taxpayer calculates the tax from the beginning of the tax period until the end of 9 months and subtracts the tax already paid for the six months from this amount.

STS 6 percent - tax reduction 2017

Taxpayers who apply the simplified tax system with the object “income” reduce the amount of the single tax (advance tax payments):

the amount of insurance premiums paid in a given tax (reporting) period;
for the costs of paying benefits for temporary disability (except for industrial accidents and occupational diseases) for the first three days of illness, but only in the part not covered by insurance payments made to employees by insurance organizations;
on the amount of payments under voluntary personal insurance contracts concluded in favor of employees in the event of their temporary disability for days paid by the employer.

In this case, the amount of tax or advance payments cannot be reduced by the amount of these expenses by more than 50%.

Individual entrepreneurs who have chosen income as an object of taxation and do not make payments or other remuneration to individuals reduce the amount of tax or advance payments by a fixed amount of insurance premiums paid for themselves.

Taxpayers who have chosen income reduced by expenses as the object of taxation calculate advance payments at the end of each reporting period based on the tax rate and actually received income reduced by the amount of expenses calculated on an accrual basis taking into account the amounts of previously calculated advance payments.

Advance payments are paid by organizations and entrepreneurs based on the results of the first quarter, six months and 9 months no later than the 25th day of the first month following the expired reporting period.

Please pay attention!

Taxpayers have the right to reduce the amount of taxable income not only by the amount of insurance premiums paid for compulsory pension insurance of their employees, but also by the amount of the fixed payment paid for their insurance. This clarification was made by letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 18, 2007 N 123.

Payment of tax and quarterly advance payments is made at the location of the organization or at the place of residence of the individual entrepreneur.

Tax payment deadlines for the simplified tax system at the end of the year

The deadline for submitting the declaration and paying tax at the end of the year depends on the legal status of the legal entity.

LLC reporting on the simplified tax system in 2017 must be submitted no later than March 31 of the next year, individual entrepreneurs must be submitted by April 30 of the next year.

As a general rule, if the last day for tax payment falls on a weekend or holiday, then this deadline is postponed to the next day.

If the right to use the simplified tax system is lost, the taxpayer must pay the tax and submit a declaration no later than the 25th day of the month following the quarter in which this right was lost.

Along with the payment of tax at the end of the year, it is also necessary to provide a Declaration according to the simplified tax system.

Attention!

The new declaration form and the procedure for filling it out were approved by Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/

Individual entrepreneurs and LLCs using the simplified tax system are concerned about which reports to submit under this tax regime. There are no monthly or quarterly reports - it is enough to transfer advance payments to the budget. Only the year-end declaration is submitted.

The declaration can be submitted in paper or electronic format (established by the legislator) - at the request of the taxpayer.

More information about submitting electronic reporting can be found.

A complete list of federal electronic document management operators operating in a certain region can be found on the official website of the Office of the Federal Tax Service of Russia for the constituent entity of the Russian Federation.

Book of income and expenses

Taxpayers are required to keep tax records of their activity indicators on the basis of the form approved by Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n.

Organizations and individual entrepreneurs using the simplified tax system keep records of income and expenses (Articles 346.15 and 346.16 of the Tax Code), as well as fixed assets and intangible assets in the manner prescribed by the legislation of the Russian Federation on accounting.

Book of income and expenses under the simplified tax system

When applying the simplification of income minus expenses, how to keep records is the main question for taxpayers. Using the income scheme also does not exempt you from the need to keep records. The main accounting document of the "simplified" is the Book of Income and Expenses (KUDIR). It keeps all tax records throughout the year, and later, on its basis, a declaration under the simplified tax system is formed.

What you need to know about the Book of Income and Expenses:

It can be maintained in paper or electronic form. Electronically, of course, it’s more convenient. All accounting programs can create it. In any case, at the end of the year the book must be printed, bound, numbered, indicating the total number of sheets on the last page.
The form of the book is established by order of the Ministry of Finance dated October 22, 2012 No. 135n. The same document regulates the procedure for filling it out.
You only need to record in the book those incomes and expenses that will be used to calculate the tax amount. The rest may not be specified.
Keeping a book is not a right, but a responsibility of a company or individual entrepreneur. However, you do not need to submit it to the tax office. However, in some cases - during audits - the tax office may request it, and then it must be submitted within 5 working days. Otherwise, you can get a fine, albeit a small one - 200 rubles per company and from 300 to 500 rubles per manager.
Comparison of simplified tax system and UTII

Entrepreneurs and company managers often have a question: imputation or simplification - which is more profitable for an individual entrepreneur or an organization?
Both of these modes (UTII and simplified tax system) can be chosen voluntarily if there are less than 100 people on staff and the share of participation of other companies in the capital is less than 25%. Both systems provide exemption from income tax, VAT and property tax.
The difference between imputation and simplification is that:
- On UTII the tax is fixed, but on the simplified tax system you can choose a rate (by object) and vary the amount of tax, reducing or increasing expenses (with the second option);
- The UTII tax is always paid - even if there is a loss. On the simplified tax system for income in case of a loss, you will not have to pay anything, but on the simplified tax system for income minus expenses, the minimum tax is withheld - 1% on income;
- It is impossible to take into account expenses on the imputation and simplified 6%, but the second version of the simplified tax system allows you to do this;
- With UTII, you can not use cash receipts, but issue only sales receipts;
- The use of UTII is not related to the calendar year, unlike the simplified tax system; you can start and stop using imputation in any month.
Each system has its pros and cons. Taking into account the constant tax burden, UTII is beneficial for organizations and individual entrepreneurs with a stable income. On the simplified tax system, in some cases, the amount of tax depends on the circumstances and can be adjusted, which will help small firms and start-up entrepreneurs stay afloat. Only the taxpayer himself can assess all the risks and choose the best option.
Simplified 2017: what's new?
- Payers of the simplified tax system can earn more without fear of losing the right to a special regime.
  Payers of the simplified tax system lose the right to apply this special regime if, at the end of the reporting or tax period, their income turned out to be more than the limit. Since 2017, it has been increased to 150 million rubles. (Paragraph 1, Clause 4, Article 346.13 of the Tax Code of the Russian Federation). An increase in the income limit is beneficial for business, because for 2016 it was much less - 79.74 million rubles.
  For 2017 - 2019, the norm on indexation of the income limit has been suspended, and for 2020 the deflator coefficient will be equal to 1.
- The simplified tax system can also be used by companies with more expensive fixed assets.
  Since 2017, the maximum residual value of fixed assets is RUB 150 million. (subclause 16 of clause 3 of Article 346.12 of the Tax Code of the Russian Federation). This is 50% more than the limit that was in 2016. Exceeding the limit on the residual value of fixed assets is enough to lose the right to the simplified tax system.
- More companies will be able to switch to the simplified tax system.
  Since 2018, an organization has the right to switch to the simplified tax system if its income for nine months of the year in which the notice of transition to the special regime is submitted does not exceed 112.5 million rubles. (paragraph 1 of paragraph 2 of Article 346.12 of the Tax Code of the Russian Federation). In order to switch to the simplified tax system from 2017, the organization’s income for 9 months of 2016 should not have exceeded 59.805 million rubles. There are no plans yet to exclude the rule on indexation of the threshold value from the Tax Code of the Russian Federation. However, for 2017 - 2019 its effect was suspended, and for 2020 the deflator coefficient will be equal to 1.
  The changes are provided for by Federal Law No. 243-FZ of July 3, 2016 and Federal Law No. 401-FZ of November 30, 2016.
- A company using the simplified tax system has the right to take into account the cost of an independent assessment of the qualifications of employees.
  Since 2017, the Law on Independent Qualification Assessment came into force. To encourage participation in the assessment, provisions have been introduced, for example, to take its value into account in tax expenses when applying the simplified tax system (subclause 33 of clause 1 of Article 346.16 of the Tax Code of the Russian Federation). Such costs are recognized according to the same rules that apply when accounting for the cost of an independent assessment of qualifications in income tax expenses.
  The changes are provided for by Federal Law No. 251-FZ of July 3, 2016.
Please note!
When paying arrears on all taxes, from October 1, 2017, the rules for calculating penalties will change. If there is a long delay, large amounts of penalties will have to be paid - this applies to arrears that arose after October 1, 2017. Changes have been made to the rules for calculating penalties, which are established for organizations in clause 4 of Art. 75 of the Tax Code of the Russian Federation.
If, starting from the specified date, the payment is overdue for more than 30 days, the penalty will have to be calculated as follows:
- based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation, valid in the period from the 1st to the 30th calendar days (inclusive) of such delay;
- based on 1/150 of the refinancing rate of the Central Bank of the Russian Federation, relevant for the period starting from the 31st calendar day of delay.
If the delay is 30 calendar days or less, the legal entity will pay a penalty based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation.
The changes are provided for by Federal Law No. 130-FZ dated May 1, 2016.
If arrears are paid before October 1, 2017, the number of days of delay does not matter; the rate in any case will be 1/300 of the Central Bank refinancing rate. Let us remind you that since 2016 the refinancing rate has been equal to the key rate.

The simplified taxation system for individual entrepreneurs is recognized as the most profitable. According to statistics from the Federal Tax Service of the Russian Federation more than 3 million individual entrepreneurs in 2019 chose a simplified tax system. The remaining 4 taxation systems (OSNO, UTII, Unified Agricultural Tax and patent) account for 1.6 million. Almost half of entrepreneurs believe that the simplified tax system for individual entrepreneurs in 2019 is the most optimal and profitable option.

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

Why is the simplified tax system attractive for individual entrepreneurs in 2019?

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

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

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

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

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

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

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

Restrictions on the use of the simplified tax system

The number of employees (average number per year) should not exceed 100 people.
You should not be a manufacturer of excisable goods (their list is presented in Article 181 of the Tax Code of the Russian Federation). You also cannot engage in mining activities other than common minerals. The list of commonly used materials is approved by the regions.
You must notify about the transition to the simplified tax system on time, within the time limits established by clauses 1 and 2 of Article 346.13 of the Tax Code of the Russian Federation.
Income for the year should not exceed 150 million rubles.
Individual entrepreneurs who have switched to the unified agricultural tax cannot combine this regime with a simplified regime.
Notaries, lawyers, owners of pawnshops and gambling establishments are not entitled to use the simplified tax system.

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

The main positive aspects of simplification:

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

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

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

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

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

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

4. You can also reduce the tax by the amount of the paid trade tax, which is currently paid only in Moscow.

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

Disadvantages of the simplified tax system for individual entrepreneurs:

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

Transition of individual entrepreneurs to the simplified tax system

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

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

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

2 options for a simplified tax system

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

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

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

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

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

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

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

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

Insurance premiums for individual entrepreneurs on the simplified tax system

The obligation to pay by an individual entrepreneur and for employees is established by the Tax Code of the Russian Federation.

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

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

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

The fixed part is 36,238 rubles in 2019, where 29,354 rubles. is accrued for pension insurance, and 6,884 rubles. - for medical purposes. In the Social Insurance Fund, an individual entrepreneur is not required to pay, but can do so on a voluntary basis.
The differentiated part is 1%, levied additionally on income exceeding 300 thousand rubles. In this case, 1% is charged on the difference between the income received and 300,000.

Thus, the total amount of insurance premiums payable is 36,238 rubles + 1% of income exceeding the limit. For example, with an income of 500,000 rubles, an individual entrepreneur will pay 36,238 + 0.01 * (500,000-300,000) = 38,238. As mentioned above, an individual entrepreneur can reduce the tax due to paid insurance premiums.

The individual entrepreneur reduces the tax payment by the entire amount of contributions paid. IP "Andreev" earned 800,000 rubles per year. He must pay 6% of this amount to the treasury, that is, 48,000 rubles. But since Andreev made quarterly contributions for himself totaling 40,000 rubles, he has the right to pay only 48,000-40,000 = 8,000 rubles to the budget in the form of tax. Agree, the difference is quite noticeable!

An individual entrepreneur cannot clearly reduce the amount of tax, but can take into account paid insurance premiums as expenses(thereby reducing the tax base). Individual entrepreneur “Borisov”, working according to the “Income minus expenses” system, earned the same 800,000 rubles. At the same time, his expenses, together with the contributions paid for himself, amounted to 500,000 rubles. He must pay the state (800,000-500,000)*0.15=45,000 rubles.

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

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

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

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

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

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

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

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

Combining the simplified tax system with other tax regimes

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

simplified tax system and trade tax

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

Individual entrepreneur reporting on the simplified tax system

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

Action	Term
Advance payments for single tax	no later than the 25th day of the month following the current quarter (April 25, July 25, October 25)
Tax return according to the simplified tax system
Payment of final tax to the simplified tax system	No later than April 30 of the following year
Payment of contributions for individual entrepreneurs without employees	No later than 12/31/2019 for a fixed amount and no later than 07/01/2020 for 1% over 300,000 rubles
Payment of contributions for individual entrepreneurs with employees	Monthly, no later than the 15th day of the next month
Submitting 2-NDFL for individual entrepreneurs with employees	Until April 1 next year
Submitting 6-NDFL for individual entrepreneurs with employees	Until the end of the month following the current quarter
Submission of information on the average number of employees	No later than January 20 of the following year
Reporting in form RSV-1 for individual entrepreneurs with employees	No later than the 15th day of the second month following the current quarter
Reporting in form SZV-M for individual entrepreneurs with employees	Monthly, no later than the 10th day of the next month
Reporting in form 4-FSS for individual entrepreneurs with employees	Quarterly, no later than the 20th day of the month following the current quarter

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

Upcoming changes for the simplified tax system

A number of changes are planned for 2019:

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

So, simplified taxation system for individual entrepreneurs in 2019 beneficial, but it is important to take into account the features of the mode in order to take advantage of all its advantages. If you still have questions on the topic, we recommend reading our articles about. Ask your questions in the comments: we will not hesitate to answer!

Creator logo

Individual entrepreneurs using the simplified taxation system (STS) in 2019 updated: April 17, 2019 by: Everything for individual entrepreneurs

The simplified taxation system is widely used in the field of small businesses. Its use by organizations provides for the replacement of payment of income tax, property tax of organizations with payment single tax. For individual entrepreneurs, it is possible to replace the payment of personal income tax and property tax with the payment of a single tax.

Also, organizations and individual entrepreneurs using the simplified taxation system are not recognized as VAT payers, with the exception of VAT paid at customs.

Simplified taxation system

Simplified taxation system and is applied along with other taxation regimes. The transition to a simplified taxation system or a return to other taxation regimes is carried out by organizations and individual entrepreneurs voluntarily.

Application of a simplified system taxation by organizations provides for replacement payment of corporate income tax, VAT (with the exception of payment of VAT when importing goods into the territory of the Russian Federation), corporate property tax by payment of a single tax calculated based on the results of economic activities of organizations for the tax period.

Application of a simplified taxation system individual entrepreneurs provides for the replacement payment of income tax for individuals (in relation to income received from business activities), value added tax (except for payment of VAT when importing goods into the territory of the Russian Federation), tax on property of individuals (in relation to property used for business activities ) payment of a single tax calculated based on the results of economic activity for the tax period.

Other taxes are paid by organizations and individual entrepreneurs using the simplified tax system according to the general system. Individual entrepreneurs pay insurance premiums for compulsory pension insurance.

For organizations and individual entrepreneurs using the simplified taxation system, the current procedure for conducting cash transactions and the procedure for submitting statistical reporting are preserved. They are not exempt from performing the duties of tax agents.

An organization has the right to switch to a simplified taxation system if, based on the results of nine months of the year in which the organization submits an application to switch to a simplified taxation system, income does not exceed 45 million rubles (from October 1, 2012 - 15 million rubles).

The following are not entitled to apply the simplified taxation system:

organizations with branches and (or) representative offices;
banks;
insurers;
non-state pension funds;
investment funds;
professional participants in the securities market;
pawnshops;
organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of common minerals;
organizations and individual entrepreneurs involved in the gambling business;
private notaries, lawyers who have established law offices and other forms of legal entities;
organizations that are parties to production sharing agreements;
organizations and individual entrepreneurs that have switched to a taxation system for agricultural producers (unified agricultural tax);
organizations in which the share of participation of other organizations is more than 25%. This restriction does not apply to 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%, and their share in the wage fund is at least 25%;
organizations and individual entrepreneurs whose average number of employees during the tax (reporting) period exceeds 100 people;
organizations whose residual value of depreciable property in their ownership exceeds 100 million rubles;
budgetary institutions;
foreign organizations.

Organizations and individual entrepreneurs transferred to the payment of a single tax on imputed income for certain types of activities for one or more types of activities have the right to apply a simplified taxation system in relation to other types of activities.

To switch to a simplified taxation system, organizations and individual entrepreneurs submit an application from October 1 to November 30 of the year preceding the year from which taxpayers switch to a simplified taxation system to the tax authority at their location (place of residence).

Newly created organizations and newly registered individual entrepreneurs have the right to submit an application for the transition to a simplified taxation system simultaneously with the submission of an application for registration with the tax authorities. In this case, organizations and individual entrepreneurs have the right to apply a simplified taxation system in the current calendar year from the moment of creation of the organization or from the moment of registration of an individual as an individual entrepreneur.

Taxpayers using the simplified taxation system do not have the right to switch to the general taxation regime before the end of the tax period.

If, at the end of the reporting (tax) period, the taxpayer’s income exceeds 20 million rubles. or the residual value of fixed assets and intangible assets of property exceeded 100 million rubles, it is considered to have switched to the general taxation regime from the beginning of the quarter in which this excess occurred. The taxpayer is obliged to inform the tax authority about the transition to a different taxation regime within 15 days after the expiration of the reporting (tax) period in which his income exceeded the limits.

A taxpayer applying a simplified taxation system has the right to switch to a different taxation regime from the beginning of the calendar year by notifying the tax authority no later than January 15 of the year in which he intends to switch to a general taxation regime.

A taxpayer who has switched from a simplified taxation system to another taxation regime has the right to switch again to a simplified taxation system no earlier than one year after he lost the right to use the simplified taxation system.

The objects of taxation are:

income;
income reduced by expenses.

The choice of the object of taxation is made by the taxpayer himself. The object of taxation may be changed by the taxpayer annually, from the beginning of the tax period, if the taxpayer notifies the tax authority about this before December 20 of the current year.

When determining the object of taxation, taxpayers take into account:

income from the sale of goods (work, services), sale of property and property rights, determined in accordance with Art. 249 Tax Code of the Russian Federation;
non-operating income determined in accordance with Art. 250 Tax Code of the Russian Federation.

When determining the object of taxation, the taxpayer reduces the income received by 36 types of expenses. The main ones are:

expenses for the acquisition (manufacturing) of fixed assets, for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets;
expenses for the acquisition of intangible assets, as well as the creation of intangible assets by the taxpayer himself;
expenses for repairs of fixed assets (including leased ones).

The cost of fixed assets acquired by a taxpayer before the transition to a simplified taxation system is included in the costs of acquiring fixed assets in the following order:

in relation to the costs of completion, additional equipment, reconstruction and technical re-equipment - from the moment of commissioning;
in relation to acquired intangible assets - from the moment of acceptance for accounting;
in relation to acquired fixed assets, as well as acquired intangible assets, before the transition to a simplified taxation system, the cost of fixed assets and intangible assets is included in expenses in the following order:
- with a useful life of up to three years inclusive - during the first calendar year of application of the simplified tax system;
- with a useful life of three to 15 years inclusive - during the first calendar year of application of the simplified tax system - 50%, the second calendar year - 30% of the cost and the third calendar year - 20% of the cost.
- with a useful life of more than 15 years - during the first 10 years of application of the simplified tax system in equal shares of the cost.

At the same time, during the tax period, expenses are accepted for reporting periods in equal shares. The value of fixed assets is assumed to be equal to the residual value of this property at the time of transition to the simplified taxation system. When determining the useful life of fixed assets, one should be guided by clause 3 of Art. 258 Tax Code of the Russian Federation.

For fixed assets that are not specified in this paragraph, their useful life is established in accordance with the technical conditions and recommendations of the manufacturing organizations.

In the event of the sale (transfer) of fixed assets acquired after the transition to the simplified tax system, before the expiration of three years from the date of their acquisition (in relation to fixed assets with a useful life of over 15 years - before the expiration of 10 years from the date of their acquisition), the taxpayer is obliged to recalculate the tax base for the entire period of use of such fixed assets from the moment of their acquisition to the date of sale and pay an additional amount of tax and penalties.

Recognition of income and expenses is carried out using the cash method. The tax base is the monetary value of the income of an organization or individual entrepreneur. If the object of taxation is income reduced by the amount of expenses, the tax base is recognized as the monetary value of income reduced by the amount of expenses.

Income and expenses expressed in foreign currency are taken into account in conjunction with income expressed in rubles and are converted into rubles at the official exchange rate of the Bank of Russia established, respectively, on the date of receipt of income and (or) the date of expenditure. Income received in kind is recorded at market prices. When determining the tax base, income and expenses are determined on an accrual basis from the beginning of the tax period.

A taxpayer whose object of taxation is income reduced by the amount of expenses pays the minimum tax. The amount of the minimum tax is calculated at 1% of the tax base. The minimum tax is paid if the amount of tax calculated in accordance with the general procedure is less than the amount of the calculated minimum tax.

The taxpayer has the right in the following tax periods to include the amount of the difference between the amount of the minimum tax paid and the amount of tax calculated in the general manner into expenses when calculating the tax base, including increasing the amount of losses that can be carried forward to the future.

A taxpayer who uses income reduced by the amount of expenses as an object of taxation has the right to reduce the tax base by the amount of the loss received as a result of previous tax periods in which the taxpayer applied a simplified taxation system and used income reduced by the amount of expenses as an object of taxation. The loss can be carried forward to subsequent tax periods, but for no more than 10 years.

A loss received by a taxpayer when applying a different taxation regime is not accepted upon transition to a simplified taxation system. The loss received by the taxpayer when applying the simplified taxation system does not apply when switching to the general taxation regime.

The tax period is a calendar year. Reporting periods are the first quarter, six months and nine months of the calendar year.

If the object of taxation is income, the tax rate is set at 6%. If the object of taxation is income reduced by the amount of expenses, the tax rate is set at 15%. In the latter case, the laws of the constituent entities of the Russian Federation may establish differentiated tax rates ranging from 5 to 15%.

The tax is calculated by the taxpayer as the product of the tax base and the tax rate.

Taxpayers who have chosen income as an object of taxation, at the end of each reporting period, calculate the amount of the quarterly advance payment based on the tax rate and actually received income, calculated on an accrual basis from the beginning of the tax period until the end of the first quarter, half-year, nine months, respectively, taking into account previously paid amounts of quarterly advance tax payments.

The amount of tax (quarterly tax payments) calculated for the tax (reporting) period is reduced by taxpayers by the amount of insurance contributions for compulsory pension insurance, compulsory insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against accidents at work and occupational diseases for the same period of time, as well as the amount of temporary disability benefits paid by the employee. In this case, the amount of tax (advance tax payments) cannot be reduced by more than 50%.

Taxpayers who have chosen income reduced by the amount of expenses as an object of taxation, at the end of each reporting period, also calculate the amount of the advance tax payment based on the tax rate and actually received income reduced by the amount of expenses calculated on an accrual basis from the beginning of the tax period to the end reporting period, taking into account previously paid amounts of quarterly advance tax payments.

Advance tax payments made are counted towards the tax payment at the end of the tax period. Payment of tax and advance tax payments is made at the location of the organization (place of residence of the individual entrepreneur).

Advance tax payments are made later than the 25th day of the 1st month following the expired reporting period.

Tax amounts are credited to the accounts of the Federal Treasury for their subsequent distribution to budgets of all levels and the budgets of state extra-budgetary funds.

At the end of the tax period, taxpayers-organizations submit declarations to the tax authorities at their location. Declarations are submitted by taxpayers - organizations no later than March 31 of the year following the expired tax period.

Taxpayers - individual entrepreneurs, after the expiration of the tax period, submit tax returns to the tax authorities at their place of residence no later than April 30 of the year following the expired tax period. The form of tax returns and the procedure for filling them out are approved by the Ministry of Finance of Russia.

Taxpayers are required to keep records of income and expenses necessary to calculate the amount of tax in the ledger for accounting expenses and income. The form of the book of income and expenses and the procedure for reflecting business transactions in it by organizations and individual entrepreneurs using the simplified taxation system are approved by the Ministry of Finance of Russia.

Organizations that previously applied the general taxation regime using the accrual method, when switching to a simplified taxation system, comply with the following rules:

on the date of transition to the simplified tax system, the tax base includes amounts of funds received before the transition to the simplified taxation system as payment under contracts, the execution of which the taxpayer carries out after the transition to the simplified taxation system;
funds received after the transition to the simplified tax system are not included in the tax base if, according to the rules of tax accounting using the accrual method, these amounts were included in income when calculating the tax base for corporate income tax;
expenses incurred by the taxpayer after the transition to the simplified tax system are recognized as expenses deducted from the tax base on the date of their implementation, if payment for such expenses was made during the period of application of the general taxation regime, or on the date of payment, if payment was made after the organization switched to the simplified tax system ;
Funds paid after the transition to the simplified tax system to pay for the organization’s expenses are not deducted from the tax base if, before the transition to the simplified tax system, such expenses were taken into account when calculating the tax base for corporate income tax.

Organizations that used a simplified taxation system when switching to a different taxation regime using the accrual method:

include as part of income income in the amount of proceeds from the sale of goods during the period of application of the simplified tax system, payment for which was not made before the date of calculation of the tax base for income tax on the accrual basis;
expenses incurred by the taxpayer when applying the simplified tax system are recognized as expenses if they were not paid on the date of transition to calculating the tax base for income tax on the accrual basis.

Individual entrepreneurs have the right to switch to the simplified tax system based on a patent.

The use of a simplified system based on a patent is permitted to individual entrepreneurs who engage hired workers in their business activities, including under civil contracts, numbering no more than 5 people, and carrying out the types of business activities specified in paragraph 2 of Art. 346.25.1.

The decision on the possibility of individual entrepreneurs using the simplified tax system on the basis of a patent in the territories of the constituent entities of the Federation is made by the laws of the relevant constituent entities of the Federation.

The adoption by the subjects of the Federation of decisions on the possibility of individual entrepreneurs using a simplified taxation system based on a patent does not prevent such individual entrepreneurs from applying the simplified tax system at their choice. The document certifying the right of an individual entrepreneur to apply the simplified tax system on the basis of a patent is a patent issued to him by the tax authority for carrying out one of the types of business activities. A patent is issued at the taxpayer's discretion for a specified period. An application for a patent is submitted by an individual entrepreneur to the tax authority at the place of registration with the tax authority no later than one month before the start of application of the simplified tax system based on the patent. The form of the patent and the said application is approved by the Federal Tax Service of the Russian Federation.

The tax authority is obliged to issue a patent to an individual entrepreneur within ten days or notify him of the refusal to issue a patent. A patent is valid only in the territory of the subject in whose territory it was issued.

The annual cost of a patent is determined as the percentage of potential annual income established for each type of business activity that corresponds to the tax rate. If an individual entrepreneur receives a patent for a shorter period, the cost of the patent is subject to recalculation in accordance with the duration of the period for which the patent was issued.

The amount of potentially receivable income is established by the laws of the constituent entities of the Federation for each type of business activity for which the use of the simplified tax system on the basis of a patent is permitted. At the same time, differentiation of such annual income is allowed, taking into account the characteristics and place of business activities of individual entrepreneurs in the territory of the corresponding subject of the Federation.

The amount of annual income potentially received by an individual entrepreneur for a certain type of business activity cannot exceed the amount of basic profitability in relation to the corresponding type of business activity, multiplied by 30. Individual entrepreneurs who have switched to the simplified tax system on the basis of a patent pay one third of the cost of the patent within no time. later than 25 days after the start of business activities based on a patent. Payment of the remaining part of the cost of the patent is made by the taxpayer no later than 25 days from the end of the period for which the patent was received.

If the conditions for applying the simplified tax system based on a patent are violated, an individual entrepreneur loses the right to apply a simplified taxation system based on a patent in the period for which the patent was issued. In this case, he must pay taxes in accordance with the general taxation regime. In this case, the cost (part of the cost) of the patent paid by the individual entrepreneur is not refunded.

An individual entrepreneur is obliged to inform the tax authority about the loss of the right to use the simplified tax system based on a patent and the transition to a different taxation regime within 15 calendar days from the date of transition to a different regime. An individual entrepreneur who has switched from a simplified tax system based on a patent to a different taxation regime has the right to switch again to a simplified tax system based on a patent no earlier than three years after the loss of the right to use it.

Tax revenues when applying the simplified tax system are distributed by the Federal Treasury authorities at the levels of the budget system according to the following standards:

to the budgets of the constituent entities of the Russian Federation - 90%;
to the budget of the Federal Compulsory Medical Insurance Fund - 0.5%;
to the budget of territorial compulsory health insurance funds - 4.5%;
to the budget of the Social Insurance Fund - 5%.

Income from paying the minimum tax when applying the simplified taxation system is distributed by the Federal Treasury authorities according to the following deduction standards:

to the budget of the Pension Fund of the Russian Federation - 60%;
to the budget of the Federal Compulsory Medical Insurance Fund - 2%;
to the budget of territorial compulsory health insurance funds - 18%;
to the budget of the Social Insurance Fund - 20%.

From January 1, 2011, income from taxes levied in connection with the application of the simplified taxation system will be fully credited to the budget revenues of the constituent entities of the Federation.

Appendix No. 3

Approved

by order of the Federal Tax Service of Russia

dated 02/26/2016 N ММВ-7-3/99@

ConsultantPlus: note.

Before making the necessary changes to the procedure, taxpayers who have lost the right to use the PSN are recommended to take into account the amount of tax paid in connection with the use of the PSN by reducing by them the amount of tax payable (additional payment) for the tax period, which is reflected on line 100 of Section 1.1 of the declaration according to the simplified tax system (when using an individual taxable object in the form of income), according to line 100 of Section 1.2 of the declaration under the simplified tax system (when applying an individual taxable object in the form of income reduced by the amount of expenses) (Letter of the Federal Tax Service of Russia dated June 29, 2017 N SD-4-3 /12517@).

ORDER

COMPLETING A TAX REPORT FOR THE TAX PAID

DUE TO THE APPLICATION OF A SIMPLER TAX SYSTEM

I. Composition of the tax return for tax paid in connection with the application of the simplified taxation system
IV. The procedure for filling out Section 1.1 “The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation is income), subject to payment (reduction), according to the taxpayer” of the Declaration
V. The procedure for filling out Section 1.2 “The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (the object of taxation is income reduced by the amount of expenses), and the minimum tax subject to payment (reduction), according to the taxpayer” Declarations
VI. The procedure for filling out Section 2.1.1 "Calculation of tax paid in connection with the application of the simplified taxation system (object of taxation - income)" of the Declaration
VII. The procedure for filling out Section 2.1.2 "Calculation of the amount of trade tax that reduces the amount of tax (advance payment of tax) paid in connection with the application of the simplified taxation system (object of taxation - income), calculated based on the results of the tax (reporting) period for the object of taxation from the type entrepreneurial activity in respect of which, in accordance with Chapter 33 of the Tax Code of the Russian Federation, a trade tax is established" of the Declaration
VIII. The procedure for filling out Section 2.2 "Calculation of the tax paid in connection with the application of the simplified taxation system and the minimum tax (object of taxation - income reduced by the amount of expenses)" of the Declaration

Articles By topic:

Types of activities falling under UTII for individual entrepreneurs

Changes in taxation issues will also affect entrepreneurs paying UTII in 2019. In particular, from 2015, all sole owners of small companies, regardless of the taxation procedure, will be required to pay property taxes to the treasury

P 17.2 of Article 217 of the Tax Code of the Russian Federation. What income is not subject to taxation for individuals. What is the approach to the release of the sale of property

Types of expenses for which you do not need to pay tax. The tax system is of great importance in the life of every state. It forms budgets and allows for the implementation of social and economic programs, payment of pensions and benefits, and support of the defense industry.

How to correctly fill out a tax return The organization is on a simplified taxation system

Exclusive Ekaterina Annenkova, accounting and taxation expert at Clerk.Ru Information Agency With the end of 2011, the tax period has ended and the time has come to draw up a tax return paid in connection with the use of the simplified tax system

What is the recipient's checkpoint

The payment order form is the same for all payers, regardless of their organizational and legal form and legal status. If all the fields in the payment order are filled in incorrectly, including field 102 “Checkpoint”, the payment will not be considered completed. In contrast

Popular

2024-04-07 02:28:23	Standard Child Tax Credit
2024-04-07 02:28:23	FSB "inventories" - federal accounting standard PBU 5 01 material accounting
2024-04-06 02:35:10	Coho salmon baked in the oven
2024-04-06 02:35:10	Dressing for borscht with beets for the winter - the best step-by-step recipe What dressings for borscht for the winter
2024-04-06 02:35:10	Rose jam: recipe with photo
2024-04-06 02:35:10	Salad with sun-dried tomatoes and arugula Sun-dried tomatoes in salads
2024-04-06 02:35:10	Fruit salad with pineapple - tropical freshness Salad with chicken, pineapple and corn
2024-04-06 02:35:10	Dressing for borscht for the winter - three recipes Delicious dressing for borscht recipe
2024-04-05 02:32:32	Redcurrant jam for the winter
2024-04-05 02:32:32	Sweet soufflé recipe. Making homemade soufflé. Traditional French dish

New

2024-04-05 02:32:32	Chocolate cake for two with ice cream cream
2024-04-05 02:32:32	Corn Cake
2024-04-05 02:32:32	How to make homemade dough
2024-04-04 02:33:10	If you dream about eyes. What do eyes mean in a dream?
2024-04-04 02:33:10	Planet, stones, colors, talismans, flowers, trees, symbols, lucky numbers
2024-04-04 02:33:10	Why do you dream of flour in bags according to dream books?
2024-04-07 02:28:23	Types of activities falling under UTII for individual entrepreneurs
2024-04-07 02:28:23	P 17.2 of Article 217 of the Tax Code of the Russian Federation. What income is not subject to taxation for individuals. What is the approach to the release of the sale of property
2024-04-07 02:28:23	How to correctly fill out a tax return The organization is on a simplified taxation system
2024-04-07 02:28:23	What is the recipient's checkpoint
2024-04-07 02:28:23	Standard Child Tax Credit
2024-04-07 02:28:23	FSB "inventories" - federal accounting standard PBU 5 01 material accounting

Simplified taxation system. How to correctly fill out a tax return The organization is on a simplified taxation system

Objects of taxation and tax rates according to the simplified tax system

The procedure for determining income and expenses

Exemption from other taxes

Tax and reporting periods

Procedure and terms of payment, reporting according to the simplified tax system

Book of income and expenses under the simplified tax system

What you need to know about the Book of Income and Expenses:

Comparison of simplified tax system and UTII

Simplified 2017: what's new?

Why is the simplified tax system attractive for individual entrepreneurs in 2019?

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

Transition of individual entrepreneurs to the simplified tax system

2 options for a simplified tax system

Insurance premiums for individual entrepreneurs on the simplified tax system

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

Simplified taxation system

The following are not entitled to apply the simplified taxation system:

The objects of taxation are: